Suchergebnisse

[es] El siguiente análisis institucional es nutrido por tres grandes ejes temáticos. Al pensar la estructuración y la dinámica de las Unidades Penitenciarias como Campo, reflexionamos sobre sus propiedades, la lucha por el capital en juego y las funciones del hábitus, proponiendo entender a la libertad como capital en disputa en el Campo Penal. Sobre esta base articulamos categorías y conceptos claves, en el marco del Plan Transversal que atraviesa la política social del Servicio Penitenciario. Con respecto a la dinámica de la Institución Penitenciaria y el rol profesional del Trabajo Social analizamos los objetivos institucionales de las Unidades Penales, objetivos que enmarcan el desempeño profesional. No podemos dejar de lado el plano de la asistencia, la presencia de la angustia, las herramientas profesionales de la palabra y la escucha y el rol fundamental que cumple el trabajo interdisciplinario. Todo ello teniendo en cuenta el análisis del espacio de intervención de nuestras Prácticas Pre-Profesionales (años 2011 y 2012). Las Reflexiones Finales enmarcan el análisis de las Instituciones Penitenciarias en cuanto instituciones reguladoras de la actividad social humana, develando su claro carácter de regulación social global bajo la égida de normas interiorizadas que las caracterizan ; [en] This analysis is nourished by three big thematic axes. When Penitentiary Units are thought of as Field and their structure and dynamics is considered, we reflect upon the field properties, the struggle for the capital at stake and the habitus functions, and freedom as the capital over dispute in the Penal Field. On this basis we articulate key concepts and categories, in the framework of the cross cutting program laid across the Penitentiary Service social politics. Regarding the dynamics of Penitentiary Institutions and the professional role of Social Work we analyze institutional objectives of Penal Units, which frame professional work. It cannot be left aside, here, at the assistance level, the presence of anguish, ...

Nel contributo viene ripercorso il cammino che ha condotto il legislatore ad introdurre l'accesso civico generalizzato nell'ambito dell'ordinamento nazionale. Vengono delineate le differenze che intercorrono tra tale forma di accesso e l'accesso civico da un lato e l'accesso documentale dall'altro. Si analizzano alcuni modelli di accesso alle informazioni e ai dati che hanno rappresentato il modello a cui si è ispirato il legislatore e che sono previsti sia a livello internazionale, primo tra tutti il Foia, che a livello nazionale, in particolare la disciplina dell'accesso alle informazioni in materia ambientale.

ABSTRACT
This case, based on a real-life situation of how logistics costs function in daily operations, aims to provide students with the opportunity to understand how logistics costs are calculated and how the inter-organizational nature of these costs affects the profitability of two companies. The case hinges on understanding cost behavior (fixed and variable) and on management control systems design. Although logistics costs represent a small fraction of total costs in manufacturing companies, they can negatively affect the bottom line if left unattended. Students are presented with data relating to a three-year project in the automotive industry that shows that the project has been experiencing a sustained increase in costs that has eroded its profit margin. While it appears that logistics costs are the problem, it cannot be verified until the contracts are studied. In addition, the financial- and contract-related data provided are sufficient to extend the profitability analysis to the provider of logistics services. This case is suitable for management accounting courses at the master's or advanced undergraduate level; it has been tested and well received by students who want to gain a greater understanding of logistics costs—their nature, behavior, possible containment strategies, and inter-organizational effects.
Data Availability: Some of the data are from public sources, but the logistics contracts and cost schedules are private; the confidentiality agreement with the two companies requires masking certain details and modifying the numeric data.

Ecohydrology is a fast-growing branch of science at the interface of ecology and geophysics, studying the interaction between soil, water, vegetation, microbiome, atmosphere, climate, and human society. This textbook gathers the fundamentals of hydrology, ecology, environmental engineering, agronomy, and atmospheric science to provide a rigorous yet accessible description of the tools necessary for the mathematical modelling of water, energy, carbon, and nutrient transport within the soil-plant-atmosphere continuum. By focusing on the dynamics at multiple time scales, from the diurnal scale in the soil-plant-atmospheric system, to long-term stochastic dynamics of water availability responsible for ecological patterns and environmental fluctuations, it explains the impact of hydroclimatic variability on vegetation and soil microbial systems through biogeochemical cycles and ecosystems under different socioeconomical pressures. It is aimed at advanced students, researchers and professionals in hydrology, ecology, Earth science, environmental engineering, environmental science, agronomy, and atmospheric science.

Purpose
The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors examine whether the university's voluntary air emissions disclosure is performative by exploring whether York University's espoused commitment to its community stakeholders truly guides its incentive to disclose carbon emissions in the absence of a legal mandate.


Design/methodology/approach
This qualitative exploratory study uses a post-humanistic approach to build on publicly available data on key measures and metrics of air quality and carbon emissions to facilitate our understanding of representational and interventionist uses of measurement models by social actors and their basis for making voluntary disclosures.


Findings
York University linked the logic of capital markets with sustainability disclosures as an incentive for managing the cost of long-term debt. This paper contributes to measurement practice of sustainability disclosure by reinforcing the practice-theoretic conception of measurement that questions the independent nature of objects measured from the measurement methods and reporting tools.


Practical implications
The findings of this study are important to higher education administrators, regulators and policymakers, as they offer a strategic guide for the assessment of reports on an organization's commitment to sustainability and in determining the efficacy of voluntary reporting to community stakeholders in general although they are intended for specific groups.


Originality/value
Using York University as an illustrative case, the authors argue that air emissions per se are not a reality that shapes decisions at the organizations; instead, the intra-action of air emissions measurement, communications and operational investments define the reality where sustainability is advanced. Specifically, the authors find that the performative effects of emissions disclosure may be associated with socially desirable outcomes in terms of social responsibility and concrete financial rewards.

Este articulo reporta los antecedentes, proceso y cambios experimentados en una empresa de servicios cuando se cambia la asignación de costos que a su vez informa la fijación de precios. El foco está más en la práctica que en el desarrollo teórico, por ello se detallan los pasos seguidos en una empresa de servicios en el sector automotriz operando la provincia de Córdoba (Argentina). El investigador ha sido parte del cambio por lo que el método se asemeja a un "interventionist research" (Jonsson y Lukka, 2007). Adoptar una reasignación de costos en función del método del costeo basado en las actividades (ABC) tiene el potencial de generar ventajas estratégicas según las ideas detrás del gerenciamiento basado en actividades (ABM) según documentó Gosselin (2007). Una de ellas es usar los precios como señales a los clientes que se autoseleccionan y mejoran la mezcla de clientes de la empresa. Emplear el ABC destaca las ineficiencias de los procesos de la empresa, ya que, al momento de generar el mapa de procesos de la misma, se detectaron ciertas actividades que causan costos significativamente más altos y otras que no agregan valor. El método de ABC identifica las mejores oportunidades para iniciar una mejora de procesos.