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Copyright of Retos: Nuevas Perspectivas de Educación Física, Deporte y Recreación is the property of Federacion Espanola de Asociaciones de Docentes de Educacion Fisica 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 Retos: Nuevas Perspectivas de Educación Física, Deporte y Recreación is the property of Federacion Espanola de Asociaciones de Docentes de Educacion Fisica 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 takes the notion of the manual as a focal point for understanding the demarcation and evaluation of embodied practices within algorithmic decision-making processes. Focusing on the use of the term manual reveals the limits of automation and the value attached to human intervention. Drawing on extensive qualitative interview data, it is concerned with how those within the UK housing sector approach questions of embodiment and materiality through the lens of the manual. We show how this notion is used to separate human input from algorithmic automation. The article explores how value is attached to the manual and how the term is involved in valuing human interventions. It begins by examining how the manual demarcates spaces and practices outside or alongside the algorithmic. It then focuses upon three manifestations the manual takes within these articulations. First by looking at the manual as the completion of a form, then the manual as a check and finally by looking at the manual as approval. The article develops a central argument concerning processes of valuing and evaluating the manual, that are tied up with these visions and demarcations. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Planning Education & Research is the property of Sage Publications Inc. 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.)

Decision‐making by families and professionals about how to support children's development is an integral aspect of home visits. This study investigated home visit decision‐making in a US program for families experiencing poverty, Early Head Start (EHS), through the following questions: What types of decisions do home visitors and families make about children's development during EHS home visits? How and to what extent do home visitors and families participate during these decisions? A convergent mixed methods research design was implemented to investigate participation through frequency counts and discourse analysis of home visit transcripts. Home visitor participants were four women, three white and one Black. Twelve families participated (12 mothers, 2 fathers). Parents identified as white (n = 8), Black (n = 3), and multiracial (n = 3; Black and white). One parent was a bilingual Arabic and English speaker. A total of 66 decisions about children's development were identified, with 49 decisions initiated by home visitors and 17 initiated by families. Although families talked more and took on active roles when they initiated (i.e., opened) decisions, home visitors predominantly controlled decision‐making. Quantitative and qualitative participation differed only in the beginning of family‐opened decisions, and home visitors gradually took more control. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC 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.)

End-of-life care management presents significant ethical challenges, especially in complex clinical cases such as that of a patient with severe head trauma and multiple complications. Ethical decision-making involves considering the rights, dignity, and preferences of the patient and his or her family, as well as quality of life and relief from suffering. The objective of this research is to design and implement a comprehensive methodology to provide a care plan that respects the dignity and improves the quality of life of patients at the end of life, aligned with their wishes and those of their family. The approach used was the Comprehensive Methodology of Clinical-Ethical Analysis (CMECA), which included a continuous evaluation, pain and symptom management, supportive care, limitations of medical interventions, and preparation for the end of life, with the active participation of the family from a palliative care approach. The resolution of the case was achieved through a shared decision between the parents and the medical team, proceeding with a gradual disconnection of life support. The importance and relevance of the Comprehensive Methodology of Ethical-Clinical Analysis (CMECA) is highlighted, due to its comprehensive approach focused on the patient and in accordance with medical ethics. This method stands out for considering legal and ethical aspects, empathy, and respect for human dignity at all times. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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 Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Las empresas requieren obtener resultados efectivos en la gestión de sus actividades y operaciones. Están en un proceso continuo de cambio y evolución, inmersas en un entorno interrelacionado que proporciona información crucial. En este contexto, es fundamental que ejerzan control y sean selectivas al tomar decisiones sobre estrategias a implementar. La auditoría de gestión se presenta como una herramienta administrativa clave para apoyar la toma de decisiones empresariales, lo que resalta la necesidad de disponer de información que facilite y enriquezca estas investigaciones. Bajo esta premisa, se propuso analizar los fundamentos teóricos de la auditoría de gestión y la toma de decisiones gerenciales desde las perspectivas de las teorías pertinentes. Este análisis es crucial para comprender y representar adecuadamente las relaciones teóricas entre sus categorías convergentes. La investigación se centró en la auditoría de gestión como herramienta estratégica para la toma de decisiones en las pequeñas y medianas empresas (Pymes) del sector bananero ecuatoriano. El estudio se desarrolló con un enfoque cualitativo y de naturaleza descriptiva, utilizando un método documental e histórico lógico. Para ello, se respaldó en fuentes como revistas científicas y otros estudios relacionados con la temática. El contenido y estructura del estudio reflejan la dinámica de las diversas relaciones teóricas encontradas. En conclusión, se ha demostrado una evidente evolución de esta disciplina a lo largo del tiempo en las estructuras organizacionales. Las relaciones teóricas proporcionan marcos para evaluar y mejorar la gestión y la toma de decisiones, pero su aplicabilidad y efectividad en un sector específico pueden variar. Además, las derivaciones obtenidas pueden servir como referencia y contribuir al conocimiento científico para futuros investigadores interesados en profundizar en el tema.

El artículo describe la percepción de los docentes sobre el pensamiento crítico en los alumnos del Colegio Bruning de La Molina, Lima, Perú. La problemática radica en la importancia de fomentar la capacidad crítica desde la enseñanza primaria. Las variables de estudio incluyen la opinión de los docentes, razonamiento, resolución de problemas y la toma de decisiones. El objetivo es describir la percepción docente sobre el pensamiento crítico de los alumnos. Se utiliza una metodología cualitativa exploratoria y diseño fenomenológico con once maestros que conforman la muestra. Se aplica una guía de entrevista etnográfica para obtener una comprensión más profunda y detallada del desempeño y las competencias de los docentes relacionados con la percepción. Los resultados demuestran que los profesores consideran fundamental fomentar el pensamiento crítico para el enfrentamiento a situaciones cotidianas. En conclusión, se destaca la importancia del pensamiento crítico en la formación integral de los alumnos.

Describe cómo el proceso de comunicación del Tribunal Supremo de Elecciones pasa de hacer publicaciones esporádicas de avisos sobre el proceso electoral o de promoción del voto a convertirse en un proceso de asesoría estratégica, comunicacional y política para que el superior, el pleno de magistradas y magistrados adopten sus decisiones administrativas y jurisdiccionales.

El objetivo principal de este estudio fue investigar la relación entre la tecnología y la gestión empresarial durante el año 2024. Esta investigación se enmarca en un enfoque cuantitativo descriptivo, con un diseño no experimental de tipo transversal. Para la recolección de datos, se empleó un cuestionario como instrumento, el cual facilitó la evaluación de la relación entre las variables de interés. Los resultados revelaron una correlación significativa entre la tecnología y la gestión empresarial, con un coeficiente de correlación de Rho de Spearman de 0.389, considerado como una correlación positiva de magnitud media. Estos hallazgos sugieren que la tecnología ha impactado de manera sustancial en la forma en que se administran las organizaciones, mejorando la eficiencia, la productividad y la competitividad. Se concluye que la adopción continua de tecnologías avanzadas seguirá siendo esencial en el entorno empresarial actual para mantenerse actualizado con las exigencias del mercado y para optimizar las operaciones comerciales

El objetivo de un Presupuesto por Resultados es mejorar la eficiencia y eficacia del gasto público, utilizando la información de desempeño para la toma de decisiones presupuestarias, es por ello que la investigación tuvo como objetivo determinar la relación entre el presupuesto por resultados y la gestión gerencial en la Municipalidad Distrital de Ascensión. La metodología utilizada fue de nivel descriptivo-correlacional y diseño no experimental-transversal, se empleó la técnica de la encuesta, cuyo cuestionario fue aplicado a los 55 trabajadores nombrados en la Municipalidad Distrital de Ascensión. Los resultados mostraron que la relación entre ambas variables se vincula positiva y significativamente, contando con una intensidad del 79,2% de acuerdo al coeficiente de Spearman, concluyendo que a medida que los presupuestos por resultados sean bien ejecutados, la gestión gerencial de la municipalidad distrital de Ascensión será más eficiente, direccionando los fondos hacia la solución de problemas que incidan el bienestar social.

En el campo de las finanzas se han realizado diversas aportaciones que estudian cómo los individuos toman decisiones de inversión, financiación, asignación de recursos y valoración de activos para el crecimiento de las organizaciones; sin embargo, se han generado dos enfoques que conciben el proceso de toma de decisiones desde varias perspectivas; por un lado, las finanzas clásicas señalan que los individuos están informados y se comportan de manera racional y maximizadora, mientras que, las finanzas conductuales explican el comportamiento del tomador de decisiones a partir de factores cognoscitivos y emocionales, señalando anomalías e ineficiencias en la información. El presente artículo reflexiona sobre las principales características de los enfoques en el proceso de toma de decisiones, que guíen un panorama del campo de conocimiento de las finanzas desde su visión tradicional hacia una más actual. La investigación es de enfoque cualitativo, de tipo descriptivo documental con método deductivo; como resultado se propone una postura complementaria entre los enfoques, considerando que la toma de decisiones es un proceso complejo que incluye el comportamiento del individuo y se aleja de la racionalidad, al ser influenciado consciente e inconscientemente por sentimientos, emociones, preferencias y limitaciones cognitivas en la comprensión de la información.

The prevailing administrative and managing culture of health services in Mexico is questionable. The people in charge of health systems and medical units of the 3 levels of care, also called leaders, by making decisions with little or no preparation and also weak information systems, forcefully nullify any pretensions to making better quality decisions, all of which affects both the user population, and health personnel. If these leaders are improvised, emergent or simply do not have the required preparation, they make it difficult to achieve objectives or goals or they even do not have an organizational climate that favors teamwork. Currently there is a discussion about types of leadership and their characteristics. The COVID-19 pandemic showed us that leaders face challenges and they must be prepared to make objective decisions that benefit both the worker and the population; they must be capable of facing new challenges that allow them to grow and prosper among their collaborators and consequently all the staff. There are some differences in public and private institutions, but leadership is applied in both cases with its particularities. Currently, the delivery of courses, workshops and even postgraduate degrees on issues of leadership and organizational climate provide tools to strengthen these people. [ABSTRACT FROM AUTHOR]

Copyright of Risk, Hazards & Crisis in Public Policy is the property of Wiley-Blackwell 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 Journal of Planning Education & Research is the property of Sage Publications Inc. 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 Española de Orientación y Psicopedagogía (REOP) is the property of Revista Espanola de Orientacion y Psicopedagogia (REOP) 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 Española de Orientación y Psicopedagogía (REOP) is the property of Revista Espanola de Orientacion y Psicopedagogia (REOP) 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 Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Social Impact Assessment's incorporation into neoliberal management systems did not enhance their capacity to actually respond to social impacts. Efforts to integrate 'social' and 'environmental' assessments largely assumed that Social Impact Assessment rightfully belonged to key practitioners (professionals, academics, and corporate and government decision-makers). This article advocates rethinking ontological foundations for a different sort of Social Impact Assessment. It starts from an understanding that the social domain is always and inescapably connected across scales from the microbial, through the global to the cosmological. Building from experience working with Indigenous peoples, it recognizes that although ontological separation of social, environmental and other categories of impact assessment may well facilitate project approval, it also renders industrial systems deaf and blind to many of the most pressing risks facing coupled human and natural systems at multiple scales. [ABSTRACT FROM AUTHOR]

Copyright of Tendencias: Revista de la Facultad de Ciencias Económicas y Administrativas is the property of Universidad de Narino, Facultad de Ciencias Economics y Administrativas 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 El Directivo al Día is the property of Centro de Informacion y Gestion Tecnologica (CIGET) 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 El Directivo al Día is the property of Centro de Informacion y Gestion Tecnologica (CIGET) 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 Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional 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.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

El fútbol es un deporte que requiere tanto habilidades físicas como cognitivas para alcanzar un rendimiento óptimo, especialmente en aspectos fundamentales como el pase del balón. Un programa de entrenamiento cognitivo para efectivizar el pase se centra en mejorar habilidades mentales clave que impactan directamente en la capacidad de los jugadores para realizar pases precisos y eficaces. Este tipo de entrenamiento busca primero mejorar la percepción y la atención de los jugadores. En el campo, deben ser capaces de procesar múltiples estímulos simultáneamente, como la posición de compañeros y adversarios, la ubicación de espacios libres y la anticipación de movimientos. La mejora en estas áreas permite a los jugadores captar la información relevante del entorno con mayor rapidez y precisión. Otra habilidad crucial desarrollada a través del entrenamiento cognitivo es la toma de decisiones rápidas. Durante un partido, los jugadores están constantemente bajo presión para decidir a quién pasar el balón en fracciones de segundo. El entrenamiento cognitivo fortalece esta capacidad, ayudando a los jugadores a evaluar rápidamente sus opciones y seleccionar la mejor alternativa disponible en cada situación. La memoria de trabajo es también un componente esencial del entrenamiento cognitivo. En conclusión, el programa de entrenamiento cognitivo es esencial para optimizar tanto las habilidades técnicas como las mentales de los jugadores de fútbol, mejorando significativamente la efectividad en el pase del balón y el rendimiento general del equipo.

Objetivo: Diseñar un sistema de costos por proceso con enfoque de calidad para la industria cárnica, que brinde información contextualizada y detallada para la toma de decisiones. Materiales y métodos: Para conformar el sustento teórico y metodológico de la investigación, se utilizaron los métodos del materialismo dialéctico: histórico-lógico, análisis-síntesis e inducción-deducción. Además, se realizó la revisión documental como técnica de investigación y como método empírico la observación, fundamentalmente, para el diagnóstico. Resultados: La investigación logró establecer las bases para la elaboración de un sistema de costos por procesos con enfoque de calidad, en correspondencia con la normativa contable vigente; por lo que se le atribuye especial relevancia al registro contable de los costos de calidad, el cual tributa a garantizar confiabilidad en el análisis como elemento clave para la toma de decisiones, en función de la mejora continua y la sostenibilidad empresarial. Conclusiones: La aplicación del sistema propuesto constituye una herramienta que posibilita el fortalecimiento del proceso de toma de decisiones, fundamentalmente, desde los aspectos que inciden en la calidad de los procesos de la industria cárnica, en aras de lograr una mejor gestión empresarial en el cumplimiento de los objetivos trazados.

Esta revisión narrativa aborda la evolución histórica y legal de las voluntades anticipadas a nivel global y local desde su surgimiento. Parte del principio de autonomía en la bioética moderna y su relación con la vulnerabilidad del paciente, así como la consideración de la muerte por parte de los profesionales de la salud. Destaca el papel esencial del documento de voluntades anticipadas como una herramienta valiosa en la relación médico paciente-familia, siendo fundamental para comprender la perspectiva del paciente. Se define el documento considerando la literatura médica y se discute su aplicación, subrayando la importancia de no esperar hasta un deterioro clínico avanzado para su implementación. La revisión también examina la legislación nacional e internacional, así como el conocimiento médico actual, con el objetivo de facilitar decisiones consensuadas entre todas las partes involucradas en el cuidado del paciente.

Producto de la pandemia de COVID 19 se implementaron un conjunto de modificaciones en la forma cómo se enseñaba. Las instituciones de educación superior en Chile no estuvieron ajenas a ese fenómeno, y a este escenario se sumó un conjunto de tendencias que ya venían planteando la necesidad de revisar la didáctica, en cuánto al qué y al cómo se enseña. Diferentes iniciativas llevaron al desarrollo e implementación de estrategias didácticas que buscaron resolver los desafíos que enfrentaba el sistema educativo. Aun cuando han surgido innumerables artículos referidos a la implementación de estas innovaciones didácticas, la evidencia respecto del impacto de sus adaptaciones permanece escasa. El objetivo de la presente investigación es evaluar el impacto del uso del Método del Caso en el rendimiento académico de los estudiantes de los estudiantes de la asignatura de cálculo de la carrera Ingeniería en Administración de Empresas de una institución de educación superior chilena en un contexto online mediante un modelo de diferencias en diferencias usando grupos de control generados con la técnica de Propensity Score Matching. Los resultados muestran un efecto positivo y estadísticamente significativo en las calificaciones de los estudiantes.

Las pequeñas y medianas empresas (PYMEs), son el soporte para el impulso del desarrollo mediante la producción y venta de sus productos. El aspecto a estudiar es la merma de la producción, consecuencia de la lentitud en la reactivación económica de estas firmas desde los sucesos relativos a la pandemia en el año 2020. La investigación busca reconocer las medidas y consecuencias con el fin de abordar y resolver el problema identificado. Esto se logrará mediante la aplicación de la Teoría de Efectos Olvidados (TEO), que no siempre son captados por los estudiosos del tema, a fin de reducir vacilaciones y decidir de modo más certero. Metodológicamente, la investigación tiene un enfoque descriptivo de tipo mixto, donde se implementa el método analítico sintético. Se aplicaron encuestas dirigidas a sujetos con experticia en materia de producción, mediante el uso de la escala endecadaria empleando la lógica difusa para desarrollar una matriz cuadrada de efectos olvidados identificando así la variable subyacente. Los resultados revelan cambios en la forma de comportamiento a partir de la sinergia, lo cual impacta positivamente en el aumento de la productividad mediante la disminución de los costos. Finalmente, al aplicar las orientaciones de los estudiosos y obtener una matriz que relaciona las variables cualitativas, a partir de vínculos causa y efecto, se obtiene un criterio que facilita las decisiones y la posibilidad de las empresas de disponer aumentos de producción para el fortalecimiento de las Pymes Industriales de Cuenca.

El objetivo principal de este artículo es analizar la toma de decisiones estratégicas con alto grado de incertidumbre de los gerentes en las agencias de turismo presentes en los departamentos de Boyacá y Casanare (Colombia). El conjunto de datos y el instrumento han sido diseñados con una escala semántica endecadaria. El instrumento contempla siete categorías: estrategia, capacidad financiera, modelo de negocio, marketing, gestión del talento humano, formalización y sostenibilidad. Los hallazgos destacan que los gerentes de las agencias determinaron tres dimensiones con mayor nivel de incidencia en la toma de decisiones. Estas son la estrategia (gestión y asesoría estratégicas), la comercialización (acciones de mejora, alianzas y objetivo de las alianzas) y la formalización. Al interior de dichas categorías se analizó la redefinición de los objetivos de la agencia, la investigación de nuevas oportunidades de negocio, la búsqueda de apoyo y asesoramiento, la modificación de los procesos de negocio y el establecimiento de apoyo a los clientes de la agencia.

En el presente trabajo investigativo, se pretende mostrar la implementación práctica de un sistema de costo por procesos. La investigación realizada combinó el análisis cualitativo y cuantitativo. Se examinaron los referentes teóricos de un sistema de costos por procesos a través de la revisión de la literatura científica. Posteriormente, se aplicó el costeo por procesos a la empresa Holcim SA, con el objetivo de controlar y gestionar los costos de producción de manera eficiente. Se concluyó que el control adecuado de los costos en una empresa es fundamental para el éxito, ya que permite fijar precios competitivos en el mercado y aumentar los márgenes de ganancias sin comprometer la calidad del producto. Se destacó la importancia de implementar un sistema de costos en las actividades comerciales para lograr eficiencia y eficacia en las operaciones, cumplir metas empresariales y contribuir al desarrollo económico. En el caso específico de Holcim SA, se aplicó el sistema de costos por proceso, adecuado para empresas con producción secuencial y productos uniformes, donde los costos y productos semi terminados se transfieren entre departamentos hasta su terminación definitiva. Este enfoque permitió determinar el costo total de producción de Holcim SA, proporcionando información valiosa para la toma de decisiones en la empresa.

The use of celebrity endorsement in environmental conservation interventions aiming to influence human behavior has increased in recent decades. Although good practice in designing, implementing, and evaluating behavioral interventions is outlined in recent publications, guidance on developing conservation interventions with celebrity endorsement remains limited. To fill this gap, we devised a guide for decision‐making relating to celebrity‐endorsed behavioral interventions based on the behavioral, project design, and celebrity endorsement literatures. The guide advises conducting research to understand the behavior system in question; defining endorser selection models and celebrities based on the research; developing an endorsement strategy with the appropriate communication channels; testing the celebrity, channels, and strategy with the target audience and making adjustments as needed; and, finally, evaluating the intervention after implementation. We applied this strategy to a case study, the aim of which was to design a celebrity‐endorsed intervention to reduce consumption of wild meat in Ho Chi Minh City, Vietnam. Following our guide, we found that employing evidence‐based decision‐making substantially enhanced our ability to understand the complexity and potential cost associated with using celebrity endorsements in behavioral interventions. [ABSTRACT FROM AUTHOR]

By introducing Territorial Use Rights for Fisheries (TURF), the Chilean government has devolved authority over the appropriation of benthic fisheries to local fishers' organisations. Yet there is little evidence of how this local governance works for membership organisations. Drawing on the theory of lateral network governance, the role of legitimacy in governance outcomes is examined by conducting a comparative case study of two TURF networks in northern Chile. Counterintuitively, more effective governance outcomes were found in the TURF network characterised by a less favourable legitimacy structure of decision-making than the case with a better legitimacy structure. Considering context and network evolution, it is suggested that although organisational renewal and high membership turnover potentially fragment legitimacy, they also enable novel collective action and better governance outcomes. The observed divergence of actual legitimacy from formal governance structure underscores the need for dynamic analysis of collective resource governance beyond the formal chart. [ABSTRACT FROM AUTHOR]

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Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Public accounting is one of the central areas of governments at its three levels and, therefore, must be rethought so that it can become increasingly efficient. In this context, one of the possibilities is to analyze its role and discuss possible improvements aimed at more modern and sophisticated public accounting. Given this scenario, the aim of this article focuses on the theoretical debate about public accounting, examining some concepts and practices in the face of emerging challenges. From this analytical-discursive perspective, we suggest some initiatives that can expand the theoretical and empirical debate, favoring a future research agenda on the topic and, concomitantly, the technical modernization of this area. [ABSTRACT FROM AUTHOR]

This article presents a methodological proposal to map and analyze urban socio-environmental vulnerability in Joinville, Santa Catarina. The methodology uses a multicriteria analysis of the Analytical Hierarchy Process (AHP) to identify the most vulnerable places and population groups. Socio-environmental vulnerability includes a lack of access to resources, services, and opportunities in areas prone to flooding, runways, and landslides. The methodology consists of dividing the problem into smaller problems, forming a hierarchical structure. The main step is to judge the relative importance of each element of the hierarchy, converting them into weights for elevated indicators. The final matrix was composed of 2010 census data, infrastructure, and environmental data. The analysis made it possible to identify priority areas, considering the challenges faced in the face of ongoing socio-environmental changes. The proposal contributes to improving public management instruments. [ABSTRACT FROM AUTHOR]

In the current era of rapid technological advancement, artificial intelligence (AI) has penetrated various aspects of decision-making, including those with significant ethical implications. This study examines the complex relationship between ethical prompts implemented in AI systems and human moral judgment, investigating whether these prompts can effectively replace human ethical decision-making. The main objective is to evaluate the capabilities and limitations of ethical prompts in capturing the complexity of human moral reasoning. The research reveals that ethical prompts have demonstrated effectiveness in situations where ethical rules are clear and well defined, such as in certain aspects of medicine and finance, sometimes matching or surpassing human performance. However, significant limitations were also identified, particularly in complex ethical scenarios that require deep contextual understanding and cognitive flexibility. AI systems guided by ethical prompts showed difficulties in handling subtle variations in moral dilemmas and adapting to different cultural contexts. The research concludes that, while ethical prompts represent an important advance in incorporating ethical considerations into AI systems, they cannot completely replace human judgment in complex ethical decision-making. A hybrid approach that combines the strengths of ethical prompts with continuous human supervision and judgment is suggested as the most promising path to address ethical challenges in the AI era. [ABSTRACT FROM AUTHOR]

Objective: Due to the alarming rise in COVID-19 cases every day in India, numerous academics are already developing a variety of math-based estimation models to forecast the pandemic future course. This paper makes use of publicly available data to anticipate certain COVID-19 trajectories in India. Methods: We used the Auto-Regressive Integrated Moving Average Model, a time series model, to anticipate the number of COVID-19 infected cases every day soon. People need to consume nutritious food that is well-balanced and contains the right number of calories, nutrients, as well as vitamins for strong development, bearing in mind that sustaining and repairing bodily tissues is the goal while preventing unfavorable illnesses and disease. Results: Recent studies have shown that healthy eating can help lower the possibilities of developing cancer, cardiovascular disease and for COVID patients. Therefore, an optimization strategy and LINDO software was used to solve the model. This study offers an exhaustive daily meal plan created especially for hospital patients, acting as a helpful resource for school administrators. With six different food choices, the diet plan makes sure that you get all the nutrients you need each day at a reasonable price. Conclusions: The model is solved using LINDO software in the study, which shows how effective it is when compared to other heuristic techniques like biological algorithms. It is determined through thorough investigation that the chosen meals are both financially and nutritionally feasible to serve in ho spital settings. Hospital patients make up the study's participants, and each day's total cost comes to Rs109.34. This cost makes it possible to deliver meals that are minimally more costly but of higher quality, improving the patients' overall nutritional value. [ABSTRACT FROM AUTHOR]

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Copyright of Revista CES Psicologia is the property of Universidad CES 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.)