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The Usumacinta Basin is a landscape inhabited for approximately 3000 years. The archaeological remains found and recorded to date in the area account for the activities that has been modified the river plains of the river itself. The Usumacinta middle region has an occupational presence from the Formative period (1200 BC-150 AD) to the present, including an important presence in the Late Classic period (600-900 AD). The residential and civic ceremonial areas, over time, were rearranged into groups within units whose components evidenced ranks, distinctions between public spaces, and incipient civic centers. The crisis of the large neighboring governing centers, Palenque and Pomona, did not affect the lower ranking occupational landscapes; their pattern of human occupation was organized into mobile, semi-permanent village communities, without territorialization or clearly differentiated architectural patterns. This research directs its attention towards the processes that act simultaneously over time, the modification of river terraces during conditions of environmental stability, which configure the optimal development of societies, and when this relationship is interrupted by extraordinary climatic events, triggering social crises such as the collapse of large urban centers. In this case, the village regions, as is the case of the settlements of the plains of the Usumacinta River, show a relationship that was not interrupted, there is a continuity of occupation, and re-occupation of spaces, which suggests that this area has a local behavior different from regional climatic trends. [ABSTRACT FROM AUTHOR]

MSMEs (micro, small and medium-sized enterprises), as defined by the Secretariat of Entrepreneurs of Small and Medium Enterprises of Argentina, are more exposed to the consequences of not having adequate tools to manage risk, including inflation, as well as due to the lack of planning and budgeting and the difficulties they face when wanting to innovate, among others. Nor do they usually have adequate costing systems for decisiónmaking. Costing methodologies and systems have evolved, with various tools that can be adapted for smaller companies, for example, activity-based costing which represents a significant contribution to the generation of relevant information for management and economic decision-making. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades 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 Revista Didasc@lia: Didáctica y Educación is the property of Universitaria de Las Tunas, Centro de Estudios de Didactica 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 Methaodos: Social Science Journal / Methaodos: Revista de Ciencias Sociales is the property of Departamento de Ciencias de la Comunicacion y Sociologia, Universidad Rey Juan Carlos 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 article presents a didactic activity developed in the university classroom within the framework of Inquiry-Based Learning. In this activity, students of the faculty and the degree in physical sciences generated new questions and hypotheses using an experimental design already built: an ultrasound acoustic interferometer. The results of two groups of students who took the device and modified its original design are shown. This work summarizes the theoretical and methodological resources used in wave physics laboratory classes with low-cost materials. It was also taken into account in the design of this activity to train students in the skills of their career. [ABSTRACT FROM AUTHOR]

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]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana 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.)

Activity-based costing (ABC) can be used in both industrial and service companies. In this paper it is applied to the logistics and distribution service of a small and medium-sized commercial company, in which it is compared with the cost of the service that the company determines in a traditional way. It provides a significant contribution to the generation of relevant information for management and economic decision making, as well as to avoid the undervaluation of the cost of service provision in the case studied, a lower profitability than desired, and also avoids distributing resources that the company has not generated in a genuine way. [ABSTRACT FROM AUTHOR]

Introduction: Musculoskeletal injuries are the main cause of non-combat casualties in the Armed Forces. It is essential to collect and analyze data on them to determine risk factors. This should translate into the development of adequate physical preparation planning, which allows prevention, recovery of injured personnel and the fulfillment of the tasks assigned to each tactical position. Material and method. Descriptive, cross-sectional and retrospective observational epidemiological design, extracting from the official statistics published by the Ministry of Defense data on accidents suffered by military personnel between 2009 and 2019, including those caused by sport practice. Results. Injuries due to sports activities account for approximately 50 % of the accidents suffered by the military. Those most affected are the enlisted service members (85 %), especially in the Army (86 %). The most frequent injuries are traumatic (around 65 %), although with a minor nature. The largest number of events occur in instruction and physical preparation; running, gymnastics and tests to assess physical condition (with 65 % of the total) are the most damaging tasks. Conclusions. Although the absolute number of injured has decreased throughout the decade analyzed, the trend and relative frequency of cases has hardly changed, in this sense the training methodology and the data collection mechanism should be reviewed. [ABSTRACT FROM AUTHOR]

The calculation of costs is a necessary tool for the identification of unprofitable services and activities that do not add value. The objective of the research is to propose a procedure for calculating the costs of the services of the Center for Molecular Immunology (CIM) through ABC costing. The methods were used: analysis, bibliographic study, synthesis, economic statistics and comparison of indicators. Together with: the logical history, system approach, documentation consultation and expert criteria. They were combined with the techniques: group dynamics, experiences, interviews, productivity assets and flowchart. It is recommended to include the cost information obtained in the CIM Board of Directors and to update the cost sheets annually. Its application allows a complete distribution of the expenses consumed by the activities towards the services. The application of the procedure allows expanding the scope of economic analysis for better decision making. [ABSTRACT FROM AUTHOR]

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica 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.)

Due to the uncertainty in production processes, organizations must establish when a variation in cost with respect to a reference estimate is considered acceptable and when corrective, preventive or improvement actions must be taken. Considering tolerable values generates the idea that the cost is not a deterministic parameter, but that it can oscillate in a defined range, so that the estimates that belong to said range are considered normal and those that are outside generate intervention measures by part of decision makers. This paper presents a methodology that allows establishing the tolerance interval. The methodology uses an activity-based costing matrix model that incorporates Monte Carlo simulation to represent the inherent variability in each of the processes. The methodology was applied in a case study in the transportation sector, obtaining as a result the range of control values, which serves as the basis for making tactical and operational decisions within the organization. [ABSTRACT FROM AUTHOR]

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.)

Methodological criteria that may serve as a guideline to monetize press photographic collections from their reuse are presented and discussed. ABC (Spain) and The New York Times (USA) were taken as paradigms, and different aspects raised by the information and documentation professionals were considered: quantity and wealth of images, and internal and external demand. Every photographic press fund is susceptible to being monetized, although for its profitability it is necessary to design plans based on specific criteria such as the methodology proposed in this paper, which is based on three phases (prior, intermediate and applicative), and comprises the quantification, qualification, documentary treatment, users typology and dissemination. The analysis shows that a greater involvement on the part of photographers and press editors is necessary to make profitable the available photograph holdings. [ABSTRACT FROM AUTHOR]

Copyright of Informacion Comercial Espanola Revista de Economia is the property of S.G.E.E.I.P.C., Secretaria de Estado de Comercio, Ministerio de Industria, Comercio y Turismo 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 Hipogrifo: revista de literatura y cultura del siglo de oro is the property of Hipogrifo: revista de literatura y cultura del siglo de oro 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 small and medium enterprises (SMEs) in this new context of globalization, technological improvements, must generate major changes in the way of managing, which becomes a very important factor to consider, because these companies must generate timely, accurate and real information for decision making and thus be able to live in this new context, so it is essential to review how the accounting management is developed in this type of business, as well as the philosophy of management by activity; The results showed that these companies lack innovative tools to help them plan, control and make decisions, which leads to the conclusion that the activity-based management system has become a tool that contributes to the management problems of small and medium agricultural enterprises, particularly in Ecuador. [ABSTRACT FROM AUTHOR]

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The present work was carried out with the objective of evaluating the water treatment, the medium of a softener system and the function of the physical properties of the resin. The cation exchange system demands a resin volume of 5 m3 and a bed height of 1,59 m, which requires a column height of 3 m. The amount of service water to be treated is an average of 57 m3/h (250 gpm). The softener works for a time of 2 2h per cycle. With load tests carried out, the duration of 252 mg/L to 0,0916 mg/L could be eliminated, representing a yield of 96,36%. The useful capacity of the resin in an account with an activity level of 1,2 eq/L, which represents 60% of the total capacity of the resin. [ABSTRACT FROM AUTHOR]

Copyright of Education & Law Review / Revista de Educación y Derecho is the property of Revista de Educacion y Derecho 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 Revista Entramado is the property of Universidad Libre Seccional Cali 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 Revista Criterio Libre is the property of Revista Criterio Libre 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 Revista de Informação Contábil is the property of Revista de Informacao Contabil 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 DYNA - Ingeniería e Industria is the property of Publicaciones Dyna SL 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 de Contabilidad is the property of Pontificia Universidad Javeriana 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 de Contabilidad is the property of Pontificia Universidad Javeriana 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.)

Some modules have been developed for an open code process simulator, Sim42, accessible through the Web. The objective is the consideration of the design variables in the optimum structuring of industrial processes, in the teaching of Chemical Engineering. The simulator must be able to: a) estimating the investment in equipments, the costs of services and inputs and the revenues for sale and b) managing an optimization method for non lineal restricted problems. Since both facilities do not exist in Sim42 new modules were added to the available code, as well as others ones that complete the analysis. The developments are applied to the simulation, analysis and optimization of a Linde cycle to liquefy a methane stream. It is conclude that having an open-source simulator that allows adapting its performance to the requirements of the concepts to be conveyed is highly convenient. [ABSTRACT FROM AUTHOR]

Micro-finances is one of the most dynamics fields in terms of the use of analytical tools, however the usage of agent-based models (ABM) has increased poorly during the last years. The study of household's financial services is an important area from the perspective of micro-finances, development economics or public economics, nonetheless, ABM have not been used widely while studying this field of study. This essay is a survey on ABM, it explores its advantages and why it's use is adequate while studying household's financial services. [ABSTRACT FROM AUTHOR]

This article presents a case study of a Peruvian industrial company, which covers the development of the model of activity-based costing from the costing of a product line manufactured by the company. [ABSTRACT FROM AUTHOR]

This article focuses on the implementation of an ABC / ABM to determine costs. The main objective is to provide better information for management and costing of each activity and to facilitate decision making by managers. This system is implemented in the process A + B, which calculates the cost of a bar and a restaurant, taking into account the three elements of cost: direct materials, direct labor and indirect costs of manufacturing variables, addition to the duration of the same cost as a key inducer. [ABSTRACT FROM AUTHOR]

One of the most important tools for business decision - making is the use of the budget that enables the flow and clarity of the information . Activity-based budgeting (ABB) is the fundamental tool for managing this research based on the procedure for Cost and Management ABC/ABM that can be adapted to the situation in a Cuban tourism facility. This article has proposed an ABB procedure that allows to allocate the resources afforded by the Cuban state budget efficiently to Tryp Peninsula Varadero Hotel specifically for the Department of Food and Beverage. [ABSTRACT FROM AUTHOR]