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The main problem identified is the conventional way of distributing indirect manufacturing costs for the paper company dedicated to the process of converting paper, having generated distorted unit costs. Faced with this situation, the implementation of a costing model by activities was proposed. The main objective of this research is to establish procedures for the implementation of the costing methodology by activities for the paper industry. The methodological study is quantitative at a descriptive level where data collection was done in a simple random manner, for which documents were reviewed and analyzed, production processes were observed, and surveys were developed. The results confirmed the achievement of the objectives and hypotheses raised in the investigation, where it was indicated that there is a relationship between the activity-based costing methodology and the measurement of indirect costs in the paper industry. The investigation is concluded "Activity-based methodology is beneficial to apply in the calculation of indirect costs, with a new approach to calculating costing by activities that allows diversifying suitable inducers and applying them to the different activities related to indirect costs. [ABSTRACT FROM AUTHOR]

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Copyright of Revista de Arquitectura (1657-0308) is the property of Universidad Catolica de Columbia, Facultad de Arquitectura and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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This study proposes a methodology using OpenAlex (OA) for tracking Open Access publications in the case of Argentina, a country where a self-archiving mandate has been in effect since 2013 (Law 26.899, 2013). A sample of 167,240 papers by researchers from the Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET) was created and analyzed using statistical techniques. We estimate that OA is able to capture between 85-93% of authors for all disciplines, with the exception of Social Sciences and Humanities, where it only reaches an estimated 47%. The availability of papers in Open Access was calculated to be 41% for the period 1953-2021 and 46% when considering exclusively the post-law period (2014-2021). In both periods, gold Open Access made up the most common route. When comparing equal periods post and pre-law, we observed that the upward trend of gold Open Access was pre-existing to the legislation and the availability of closed articles in repositories increased by 5% to what is estimated based on existing trends. However, while the green route has had a positive evolution, it has been the publication in gold journals that has boosted access to Argentine production more rapidly. We concluded that the OA-based methodology, piloted here for the first time, is viable for tracking Open Access in Argentina since it yields percentages similar to other national and international studies. [ABSTRACT FROM AUTHOR]

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Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Immaterial is the property of BAU, Centro Universitario de Diseno de Barcelona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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This article is part of the proposal given by Rivera Beiras in this journal in 2016: the global critical criminology. A possible epistemological rupture in the discipline that implies expanding its limits of study and not committing the errors and forgetfulness of the past. On this basis, this paper aims to justify the importance of feminist methodology in the way of making and understanding this new criminological trend. A methodology, or rather, diverse feminist characteristics that, as an attempt to assert, can be considered indispensable in the ways of denouncing and making visible social harms or structural violence and making memory. Therefore, this paper will cover the historical role of women in the discipline, will address some of the proposals and contributions in defense of the satisfaction of human needs and will try to reflect empirically this position through a case study. [ABSTRACT FROM AUTHOR]

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Copyright of Miscelanea Comillas is the property of Universidad Pontificia Comillas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper utilizes the theoretical and methodological framework of my doctoral thesis to explore my personal narrative of rape. Emphasis is placed throughout on the services that significantly failed me, gaslighting my rape and contributing to a practice of institutional abuse as opposed to the incident itself. In so doing, I attempt to expose key areas, which if addressed using the model practiced by specialist services would be more inclusive and pay attention to the agenda of the neurodivergent victim-survivor. This is critical as a means to these victim-survivors obtaining relevant support and hopefully gaining justice. Finally, the paper serves as a means to highlight gaps in both research and practice. [ABSTRACT FROM AUTHOR]

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Copyright of Cuadernos de Lingüística Hispánica is the property of Universidad Pedagogica y Tecnologica de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper seeks to describe F. H. Jacobi's critique of transcendental philosophy concerning the problem of affection and the thing in itself. This critique attributes to Kant's thought an idealism incompatible with any notion of realism. Jacobi's interpretation, however, rests on an ignorance of the methodological-transcendental nature not only of the terminology involved in the problem of affection, but of the whole Kantian reflection about knowledge. The exegetical model of the two aspects view has provided instruments that allowed for a hermeneutical reconstruction of the problem of affection and put in evidence the methodological mistake present in Jacobi's critique. [ABSTRACT FROM AUTHOR]

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Copyright of Human Review is the property of Eagora Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Grafica: Journal of Graphic Design / Documents de Disseny Gràfic is the property of Universitat Autonoma de Barcelona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Investment projects in Cuban industry present problems because they are not developed with the required quality. This paper aims to propose a methodology for carrying out investment projects as a process of technology transfer and assimilation. A compendium of various ways of carrying out investment projects is made, the current state of Cuban investments and their main difficulties are analyzed, and foreign investment, which is the main current form of investment in Cuba. A methodological proposal is developed for carrying out investment projects that includes a series of detailed steps on how investments should be made in Cuba. The main variables of an investment project are analyzed: feasibility, risk analysis and commissioning, in addition to the need to prioritize maintenance as the main thing within the investment project. [ABSTRACT FROM AUTHOR]

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Copyright of Human Review is the property of Eagora Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Our pilot project, Son Mis Datos (It's My Data), is among several initiatives that have arisen over the past few years to address the need for personal data literacy in an era of increasing datafication, platformization, algorithmic decision making and digital transformation. The vast majority of these projects have emerged in Europe, North America and Australia, often in the wake of the Cambridge Analytica scandal and regulatory initiatives such as the Global Data Protection Regulation (GDPR). Given this period of experimentation with community intervention, there is little clarity about what constitutes a successful personal data literacy initiative, particularly for the Latin American context, given its particular experience with digital transformation, unique tradition of communications theory, and position within the global economy. In this paper we explore and critique the goals of other personal data literacies as a foundation for our own set of evaluative criteria. We then turn these criteria on the Son Mis Datos initiative to explore the assumptions, successes and shortcomings of our initiative. The paper concludes with a set of recommendations for how to pursue personal data literacy work that is culturally relevant and grounded in the needs and perspectives of local communities. [ABSTRACT FROM AUTHOR]

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Copyright of Revista de Antropología y Sociología: Virajes is the property of Universidad de Caldas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The modeling and prediction of time series is an arduous and essential task for financial optimization procedures. Numerous studies have been carried out to reduce investor uncertainty, by forecasting the price of currencies and shares. However, the emergence of a new type of coins with their own characteristics, known as cryptocurrencies, present additional challenges. In this sense, the paper seeks to understand up to what extent comments in social networks can capture the collective expectations of investors, and affect the future value of the currency. The objective is to predict the daily performance of a market based on two components: those that define the behavior of the cryptocurrency itself (volume, opening value, closing value, maximum value and minimum value) and the expectations and interactions of the environment, through the collected tweets. For this, the use of a type of recurrent neural network known as "Long Short Term Memory" (LSTM) is proposed. The methodology used for the preprocessing of the data and the application of this time series forecasting technique allows obtaining a prediction with a Mean Absolute Percent of 34.92%; This indicates that the representation of the perception variable in social networks has not been that relevant and, therefore, motivates new works for better representation using other NLP techniques. [ABSTRACT FROM AUTHOR]

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