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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]

Mark Solms' revision of the concept of drive represents the latest in a series of his indepth reviews of the most fundamental Freudian concepts. The movement of neuropsychoanalysis begun in 2000 with the first Congress focused precisely on a neuroscientific definition of affects and emotions. In 2013, Solms proposed a substantial and profound modification of Freud's structural model, motivating his theses which argue that the instinctual id can only be conscious. In the current paper, Solms (2021a) reaffirms and re-evaluates the centrality of drive theory in psychoanalysis and neuroscience as a starting point for understanding conscious and unconscious phenomena, in normality as well in pathology. [ABSTRACT FROM AUTHOR]

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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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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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En este estudio se propone una metodología utilizando OpenAlex (OA) para monitorear el acceso abierto (AA) a las publicaciones científicas para el caso de Argentina, país donde rige el mandato de autoarchivo -Ley 26.899 (2013)-. Se conformó una muestra con 167.240 artículos de investigadores del Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET) que se analizaron con técnicas estadísticas. Se estimó que OA puede representar entre 85-93% de los autores para todas las disciplinas, excepto Ciencias Sociales y Humanidades, donde solo alcanza al 47%. Se calculó que 41% de los artículos publicados entre 1953-2021 incluidos en la fuente están en AA, porcentaje que sube a 46% al considerar exclusivamente el periodo post ley (2014-2021). En ambos periodos es la vía dorada la que representa mayor proporción. Al comparar periodos iguales post y pre ley, se observó que la tendencia en alza de la vía dorada era preexistente a la legislación y la disponibilidad de artículos cerrados en repositorios aumentó un 5% a lo que se estima en base a tendencias existentes. Se concluye que si bien la vía verde ha tenido una evolución positiva, ha sido la publicación en revistas doradas lo que ha impulsado más rápidamente el acceso a la producción argentina. Asimismo, que la metodología basada en OA, piloteada aquí por primera vez, es viable para monitorear el AA en Argentina ya que arroja porcentajes similares a otros estudios nacionales e internacionales = 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.

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This paper explores the promises and pitfalls of using ethnographic methods to analyze global politics in turbulent times. Ethnography has not gone unnoticed by international relations (IR) scholars, but the method remains at the fringes of the discipline. While acknowledging more recent feminist and practice theorist contributions to ethnographic research in IR, this paper brings together contemporary research across diverse issue areas, ranging from humanitarian intervention to transnational migration, to ask about ethnography's larger contribution to understanding global politics: What kinds of knowledge does ethnography produce about IR? In what ways might ethnography, informed by local perspectives, challenge top-down approaches to the study of IR? We identify three primary justifications for ethnographic methods based on different, though overlapping, forms of knowledge that they can uncover: tacit knowledge, marginalized knowledge, and subversive knowledge. We acknowledge issues that complicate access, and we warn that ethnographers are far from immune to the imperialist arrogance of mainstream methodologies. Ultimately, we call for reflexive scholarship to navigate the international politics of a "post-truth" and post-Covid world. [ABSTRACT FROM AUTHOR]

This paper presents a methodological model that allows us to know how the study on the University Communication System of the Autonomous University of Baja California is designed. It starts from the analytical perspective of media ecology as a complex symbolic system where audiences and pro-sumers use, appropriate, create and manage the institutional communication system. Under these premises, the decisions are described in the fundamental components of the methodological strategy such as epistemic framework, research program, protocol, instruments and analysis model with the use of five categories supported by my own methodological reflexivity. [ABSTRACT FROM AUTHOR]

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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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