首页 > 最新文献

Theory and Applications of Categories最新文献

英文 中文
Socio-Economic Characteristics and Taxis Services Patronage in Lagos State, Nigeria 尼日利亚拉各斯州的社会经济特征和出租车服务惠顾
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2021-01-01 DOI: 10.26552/tac.c.2021.1.1
O. Afolabi, Taiwo Kareem Alli, Bukola Temitope Falayi
Taxi service is a pivotal instrument in public transport and its dominance is highly felt in providing door to door service in place and time utility. It is in respect of this importance that this study examined the socio-economic characteristics influence on taxis services patronage in Lagos State. 304 completed questionnaires were used in seeking information from the passengers on their socio-economic characteristics and variation in patronage using multistage sampling technique. Descriptive statistics were used in describing socio-economic characteristics while inferential statistical tools of multiple regression analysis were used to determine the influence of socio-economic characteristics on patronage. It was observed from the findings that there is a strong correlation between the passenger patronage of the Taxi companies and socio-economic characteristics of age (Age), gender (Gen), income (Inc), occupation (Occ) and education (Edu) with R = 0.986) in Uber, R = 0.983 in Oga Taxi and R = 0.974 in Bolt Taxi. Hence, it is recommended that strict rules and regulations guiding routine operation and service delivery to the populace must be adhere to, recruitment and selection of drivers be considered on merit with high level of scrutiny.
出租车服务是公共交通的关键工具,在提供门到门服务的地点和时间效用方面具有很强的优势。正是考虑到这一重要性,本研究检查了社会经济特征对拉各斯州出租车服务惠顾的影响。使用多阶段抽样技术,304份完成的问卷用于从乘客那里寻求有关其社会经济特征和惠顾变化的信息。描述性统计用于描述社会经济特征,而多元回归分析的推理统计工具用于确定社会经济特征对赞助的影响。从研究结果可以看出,出租车公司的乘客乘坐与年龄(age)、性别(Gen)、收入(Inc)、职业(Occ)、教育程度(Edu)等社会经济特征之间存在很强的相关性,其中Uber的R = 0.986, Oga的R = 0.983, Bolt的R = 0.974。因此,建议必须遵守指导日常操作和向民众提供服务的严格规章制度,对司机的招聘和选择应严格审查。
{"title":"Socio-Economic Characteristics and Taxis Services Patronage in Lagos State, Nigeria","authors":"O. Afolabi, Taiwo Kareem Alli, Bukola Temitope Falayi","doi":"10.26552/tac.c.2021.1.1","DOIUrl":"https://doi.org/10.26552/tac.c.2021.1.1","url":null,"abstract":"Taxi service is a pivotal instrument in public transport and its dominance is highly felt in providing door to door service in place and time utility. It is in respect of this importance that this study examined the socio-economic characteristics influence on taxis services patronage in Lagos State. 304 completed questionnaires were used in seeking information from the passengers on their socio-economic characteristics and variation in patronage using multistage sampling technique. Descriptive statistics were used in describing socio-economic characteristics while inferential statistical tools of multiple regression analysis were used to determine the influence of socio-economic characteristics on patronage. It was observed from the findings that there is a strong correlation between the passenger patronage of the Taxi companies and socio-economic characteristics of age (Age), gender (Gen), income (Inc), occupation (Occ) and education (Edu) with R = 0.986) in Uber, R = 0.983 in Oga Taxi and R = 0.974 in Bolt Taxi. Hence, it is recommended that strict rules and regulations guiding routine operation and service delivery to the populace must be adhere to, recruitment and selection of drivers be considered on merit with high level of scrutiny.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68994055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
State of Urban Transport in a Nigerian Traditional City 尼日利亚传统城市的城市交通状况
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2020-01-01 DOI: 10.26552/tac.c.2020.2.1
A. Akanmu, U. Salisu, Simeon Oluwagbenga Fasina, Sekinat Motunrayo Sanni, Oluwatobi Maria Olatunji, Caroline Adebimpe Faleti
This study appraised the state of urban transport in a Nigerian traditional city. It examined commuters’ socio-economic and transit characterization, assessed the quality of transport infrastructural facilities and services, and identified the challenges of urban transport services in Ibadan city, Nigeria. 163 copies of questionnaires were systematic randomly administered on commuters along six (6) selected traffic-corridors in Ibadan. Both descriptive and inferential (Binary Logistics Regression) statistics were used for data analysis. Major findings revealed majority (about 40%) of commuters were civil servants and earn above 90,000 naira as monthly income. Mean Weighted Value results show that taxi (3.913) and motorcycle (3.756) are dominant and most patronized means. Similarly, the availability (4.075), safety (4.000) and affordability (3.625) were most-weighted factors influencing commuting modal choice, while a trip to work (3.718) and market (3.200) are most generated trips in Ibadan. Meanwhile, most of the assessed infrastructural facilities were of poor quality, while peak/off-peak transit issues (4.050) and vehicular mechanical failure (3.487) were major challenges affecting urban commuting. Binary logistics regression results show that the condition of urban transport infrastructural facilities significantly influence overall satisfaction with urban commuting (p < 0.000). Cox & Snell's R-Square (36%) and Nagelkerke’s R (70%) show that the model is relevant in predicting the relationship between dependent and independent variables. The study concluded that there is a need to improve urban transport system towards ensuring commuters satisfaction and urban development. Hence, recommended among others, integrated transport system with smart devices and improved conventional public transport scheme in Ibadan.
本研究评估了尼日利亚一个传统城市的城市交通状况。它检查了通勤者的社会经济和过境特征,评估了交通基础设施和服务的质量,并确定了尼日利亚伊巴丹市城市交通服务的挑战。在伊巴丹的6条选定的交通走廊上,系统地随机发放了163份调查问卷。使用描述性和推理性(二元logistic回归)统计进行数据分析。主要调查结果显示,大多数(约40%)通勤者是公务员,月收入在9万奈拉以上。平均加权值结果显示,出租车(3.913)和摩托车(3.756)是最主要的出行方式。同样,可获得性(4.075)、安全性(4.000)和可负担性(3.625)是影响伊巴丹通勤方式选择的最重要因素,而上班(3.718)和市场(3.200)是产生最多的出行方式。同时,大部分被评估的基础设施质量较差,高峰/非高峰交通问题(4.050)和车辆机械故障(3.487)是影响城市通勤的主要挑战。二元logistic回归结果显示,城市交通基础设施状况显著影响城市通勤总体满意度(p < 0.000)。Cox & Snell的R平方(36%)和Nagelkerke的R(70%)表明,该模型在预测因变量和自变量之间的关系方面是相关的。该研究的结论是,有必要改善城市交通系统,以确保通勤者的满意度和城市发展。因此,除其他外,建议在伊巴丹采用智能设备的综合运输系统和改进的传统公共交通计划。
{"title":"State of Urban Transport in a Nigerian Traditional City","authors":"A. Akanmu, U. Salisu, Simeon Oluwagbenga Fasina, Sekinat Motunrayo Sanni, Oluwatobi Maria Olatunji, Caroline Adebimpe Faleti","doi":"10.26552/tac.c.2020.2.1","DOIUrl":"https://doi.org/10.26552/tac.c.2020.2.1","url":null,"abstract":"This study appraised the state of urban transport in a Nigerian traditional city. It examined commuters’ socio-economic and transit characterization, assessed the quality of transport infrastructural facilities and services, and identified the challenges of urban transport services in Ibadan city, Nigeria. 163 copies of questionnaires were systematic randomly administered on commuters along six (6) selected traffic-corridors in Ibadan. Both descriptive and inferential (Binary Logistics Regression) statistics were used for data analysis. Major findings revealed majority (about 40%) of commuters were civil servants and earn above 90,000 naira as monthly income. Mean Weighted Value results show that taxi (3.913) and motorcycle (3.756) are dominant and most patronized means. Similarly, the availability (4.075), safety (4.000) and affordability (3.625) were most-weighted factors influencing commuting modal choice, while a trip to work (3.718) and market (3.200) are most generated trips in Ibadan. Meanwhile, most of the assessed infrastructural facilities were of poor quality, while peak/off-peak transit issues (4.050) and vehicular mechanical failure (3.487) were major challenges affecting urban commuting. Binary logistics regression results show that the condition of urban transport infrastructural facilities significantly influence overall satisfaction with urban commuting (p < 0.000). Cox & Snell's R-Square (36%) and Nagelkerke’s R (70%) show that the model is relevant in predicting the relationship between dependent and independent variables. The study concluded that there is a need to improve urban transport system towards ensuring commuters satisfaction and urban development. Hence, recommended among others, integrated transport system with smart devices and improved conventional public transport scheme in Ibadan.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68994006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Stratification of postal areas 邮政地区分层
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2018-01-01 DOI: 10.26552/tac.c.2018.1.4
Matej Pechota, Lucia Možuchová
The postal network consists of sending points, delivery points or shipment between these points. Its separation within the selected country is important. The stratification of postal areas has an impact for example on the length of the transit time, the number of posts to be operated and the associated operating costs. Stratification of postal areas is affecting several areas. In this article, we will focus on stratifying postal areas depend from the transit time. The article proves importance of the stratification because it is one piece of real mail studies.
邮政网络由发送点、交付点或这些点之间的运输组成。它在选定的国家内的分离是重要的。邮政地区的分层对例如过境时间的长短、要经营的邮局数目和有关的业务费用都有影响。邮政地区的分层正在影响几个地区。在这篇文章中,我们将侧重于分层邮政地区取决于运输时间。这篇文章证明了分层的重要性,因为它是一个真实的邮件研究。
{"title":"Stratification of postal areas","authors":"Matej Pechota, Lucia Možuchová","doi":"10.26552/tac.c.2018.1.4","DOIUrl":"https://doi.org/10.26552/tac.c.2018.1.4","url":null,"abstract":"The postal network consists of sending points, delivery points or shipment between these points. Its separation within the selected country is important. The stratification of postal areas has an impact for example on the length of the transit time, the number of posts to be operated and the associated operating costs. Stratification of postal areas is affecting several areas. In this article, we will focus on stratifying postal areas depend from the transit time. The article proves importance of the stratification because it is one piece of real mail studies.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identification of the criteria determining the attractiveness of post offices in city Zilina 确定了淄利纳市邮局吸引力的标准
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2018-01-01 DOI: 10.26552/tac.c.2018.2.2
Dominika Hoštáková, R. Madleňák, Silvia Ďutková, Lucia Fúrová, P. Droździel
{"title":"Identification of the criteria determining the attractiveness of post offices in city Zilina","authors":"Dominika Hoštáková, R. Madleňák, Silvia Ďutková, Lucia Fúrová, P. Droździel","doi":"10.26552/tac.c.2018.2.2","DOIUrl":"https://doi.org/10.26552/tac.c.2018.2.2","url":null,"abstract":"","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The trend of a number of internet connections in Slovakia and selected European countries 斯洛伐克和部分欧洲国家的互联网连接趋势
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2017-01-01 DOI: 10.26552/tac.c.2017.1.2
Matej Pechota, M. Matúšková
{"title":"The trend of a number of internet connections in Slovakia and selected European countries","authors":"Matej Pechota, M. Matúšková","doi":"10.26552/tac.c.2017.1.2","DOIUrl":"https://doi.org/10.26552/tac.c.2017.1.2","url":null,"abstract":"","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Temperature of the brakes and the Braking Force 刹车温度和制动力
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2017-01-01 DOI: 10.26552/tac.c.2017.1.3
V. Rievaj, Lenka Mokřičková, František Synák
The kinetic energy of the braking vehicle is changed into heat and the resulting heat increases the temperature of each part of brakes. The changed temperature affects the coefficient of friction between the brake lining and brake drum of brake disc. Unless the brakes are actuated hydraulically there is the warning brake pads and brake fluid. Object of examination in this article is the impact of repetitive braking to change of these parameters and the impact of time to change the boiling point of the brake fluid.
制动车辆的动能转化为热量,产生的热量使制动器各部分的温度升高。温度的变化会影响制动片与制动鼓之间的摩擦系数。除非制动器是液压驱动的,否则会有警告刹车片和制动液。本文的研究对象是反复制动对这些参数变化的影响和时间对制动液沸点变化的影响。
{"title":"Temperature of the brakes and the Braking Force","authors":"V. Rievaj, Lenka Mokřičková, František Synák","doi":"10.26552/tac.c.2017.1.3","DOIUrl":"https://doi.org/10.26552/tac.c.2017.1.3","url":null,"abstract":"The kinetic energy of the braking vehicle is changed into heat and the resulting heat increases the temperature of each part of brakes. The changed temperature affects the coefficient of friction between the brake lining and brake drum of brake disc. Unless the brakes are actuated hydraulically there is the warning brake pads and brake fluid. Object of examination in this article is the impact of repetitive braking to change of these parameters and the impact of time to change the boiling point of the brake fluid.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Casos para Ensino: DPaschoal: Dilema no Fit entre Estratégia e Estrutura 教学案例:DPaschoal: Fit在策略和结构之间的困境
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2016-07-01 DOI: 10.21714/2236-02632016v6n2tac83
C. Kirschbaum, Priscila Borin Oliveira Claro
The DPaschoal case is an example of realignment of various elements of organizational architecture in order to adapt to external contingencies. The case focuses on the best incentive structure to be used to match the concept of creating value for the client. DPaschoal has been in the market since 1949, and is a leader in the automotive industry, selling products and providing quality services primarily linked with maintenance (tires, brakes, etc.). The case shows how DPaschoal’s performance resulted an increase in sales, while paradoxically suffering a severe decrease in post-sale customer satisfaction.
DPaschoal案例是重新调整组织架构的各种元素以适应外部突发事件的一个例子。本案例的重点是最佳的激励结构,以匹配为客户创造价值的概念。DPaschoal自1949年进入市场以来,是汽车行业的领导者,销售产品并提供主要与维护(轮胎,刹车等)相关的优质服务。该案例显示了DPaschoal的业绩如何导致销售额的增加,而矛盾的是,售后客户满意度却严重下降。
{"title":"Casos para Ensino: DPaschoal: Dilema no Fit entre Estratégia e Estrutura","authors":"C. Kirschbaum, Priscila Borin Oliveira Claro","doi":"10.21714/2236-02632016v6n2tac83","DOIUrl":"https://doi.org/10.21714/2236-02632016v6n2tac83","url":null,"abstract":"The DPaschoal case is an example of realignment of various elements of organizational architecture in order to adapt to external contingencies. The case focuses on the best incentive structure to be used to match the concept of creating value for the client. DPaschoal has been in the market since 1949, and is a leader in the automotive industry, selling products and providing quality services primarily linked with maintenance (tires, brakes, etc.). The case shows how DPaschoal’s performance resulted an increase in sales, while paradoxically suffering a severe decrease in post-sale customer satisfaction.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mudanças no Modelo de Negócio a partir da Ruptura de uma Joint Venture: Um Estudo de Caso 合资企业破裂后商业模式的变化:一个案例研究
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2016-07-01 DOI: 10.21714/2236-02632016v6n2tac112
Jorge Luís Mattar, D. S. Meirelles
This case study aimed to understand the changes that occurred in Nestea’s business model dimensions in Brazil, from the perspective of Nestlé`s managers, that were triggered by the rupture of an existing joint venture between Nestlé and Coca-Cola in 2010. The case is examined in the light of the Canvas method and basic principles of Dynamic Capabilities. Although joint ventures are known to be unstable organizational forms, they are still widely used by large organizations for the objective of creating value and developing competitive advantage. The creation and appropriation of value is identified through the business model, a well-defined system of interdependent structures, activities and processes that serve to organize the firm’s logic. The adopted methodology is based on a qualitative approach; data were collected by interviewing Nestlé executives directly involved in the event. The identified processes cover the four main areas: offer, customers, infrastructure and finance and confirm that six out of the nine dimensions proposed in the Canvas method were impacted. The article also confirms the relevance of applying the organization’s dynamic capabilities to business modeling, since having only a good business model does not ensure competitive advantage, because it can easily be copied.
本案例研究旨在从雀巢雀巢管理者的角度了解雀巢雀巢在巴西的商业模式维度发生的变化,这些变化是由雀巢雀巢与可口可乐在2010年现有合资企业的破裂引发的。根据Canvas方法和动态能力的基本原则对该案例进行了研究。虽然众所周知,合资企业是一种不稳定的组织形式,但它仍然被大型组织广泛采用,以创造价值和发展竞争优势。价值的创造和占有是通过商业模式来确定的,商业模式是一个由相互依赖的结构、活动和过程组成的良好定义的系统,用于组织公司的逻辑。所采用的方法以定性方法为基础;数据是通过采访雀巢公司直接参与活动的高管收集的。确定的流程涵盖四个主要领域:报价、客户、基础设施和财务,并确认Canvas方法中提出的九个维度中的六个受到了影响。本文还确认了将组织的动态能力应用于业务建模的相关性,因为只有一个好的业务模型并不能确保竞争优势,因为它很容易被复制。
{"title":"Mudanças no Modelo de Negócio a partir da Ruptura de uma Joint Venture: Um Estudo de Caso","authors":"Jorge Luís Mattar, D. S. Meirelles","doi":"10.21714/2236-02632016v6n2tac112","DOIUrl":"https://doi.org/10.21714/2236-02632016v6n2tac112","url":null,"abstract":"This case study aimed to understand the changes that occurred in Nestea’s business model dimensions in Brazil, from the perspective of Nestlé`s managers, that were triggered by the rupture of an existing joint venture between Nestlé and Coca-Cola in 2010. The case is examined in the light of the Canvas method and basic principles of Dynamic Capabilities. Although joint ventures are known to be unstable organizational forms, they are still widely used by large organizations for the objective of creating value and developing competitive advantage. The creation and appropriation of value is identified through the business model, a well-defined system of interdependent structures, activities and processes that serve to organize the firm’s logic. The adopted methodology is based on a qualitative approach; data were collected by interviewing Nestlé executives directly involved in the event. The identified processes cover the four main areas: offer, customers, infrastructure and finance and confirm that six out of the nine dimensions proposed in the Canvas method were impacted. The article also confirms the relevance of applying the organization’s dynamic capabilities to business modeling, since having only a good business model does not ensure competitive advantage, because it can easily be copied.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial: Refletindo sobre a TAC 社论:反思是一个严肃的问题
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2016-07-01 DOI: 10.21714/223602632016v6n2taced62
Gustavo Motta
O problema é que, talvez pela falta de instrumentos de avaliação desse tipo específico de pósgraduação, os corpos docente e discente dos programas de pós-graduação (PPG) profissionais em administração, contabilidade e turismo, continuaram com hábitos acadêmicos. Isso implica, a nosso ver, dois resultados equivocados: (a) os PPG profissionais continuaram dirigindo seus produtos para tradicionais veículos de divulgação acadêmica; e (b) os veículos de divulgação tecnológica, como a TAC, adotaram quase todos os padrões acadêmicos, de forma indistinta.
问题是,也许是由于缺乏这种特定类型的研究生评估工具,管理、会计和旅游专业研究生项目(PPG)的教师和学生继续他们的学术习惯。在我们看来,这意味着两个错误的结果:(a)专业PPG继续将其产品导向传统的学术传播工具;(b)技术传播工具,如TAC,模糊地采用了几乎所有的学术标准。
{"title":"Editorial: Refletindo sobre a TAC","authors":"Gustavo Motta","doi":"10.21714/223602632016v6n2taced62","DOIUrl":"https://doi.org/10.21714/223602632016v6n2taced62","url":null,"abstract":"O problema é que, talvez pela falta de instrumentos de avaliação desse tipo específico de pósgraduação, os corpos docente e discente dos programas de pós-graduação (PPG) profissionais em administração, contabilidade e turismo, continuaram com hábitos acadêmicos. Isso implica, a nosso ver, dois resultados equivocados: (a) os PPG profissionais continuaram dirigindo seus produtos para tradicionais veículos de divulgação acadêmica; e (b) os veículos de divulgação tecnológica, como a TAC, adotaram quase todos os padrões acadêmicos, de forma indistinta.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Risco Fiscal sob Responsabilidade das Organizações Contábeis Brasileiras: Uma Proposta para Mitigação 巴西会计组织责任下的财政风险:缓解建议
IF 0.5 4区 数学 Q3 Mathematics Pub Date : 2016-07-01 DOI: 10.21714/2236-02632016V6N2TAC111
Gerson Begas Grecco, Marta Cristina, Pelucio Grecco, M. Antunes, Faculdade Fipecafi
Resumo O conceito de inteligência fiscal trazido na implantação do Sistema Público de Escrituração Digital (SPED) exerce impacto direto sobre o risco fiscal sofrido pelos contribuintes devido à abrangência das informações acessórias prestadas, da exigência da precisão da informação fiscal e, ainda, da elevação do potencial de detecção do Fisco, principalmente neste período de transição, onde obrigações novas e antigas coexistem. Os erros, supostamente razoáveis em um ambiente tão complexo, são potencializados nesta fase de implantação, quando os contribuintes estão reformulando suas rotinas e ainda se encontram em processo de aprendizagem. No ambiente corporativo a atividade de conformidade fiscal é exercida pelo contador, atuando internamente ou como externo (outsourcing). O Código Civil brasileiro, desde sua reforma em 2002, imprime ao contador responsabilidade sobre a informação fiscal prestada. No caso das organizações contábeis, o somatório do risco fiscal de cada cliente da carteira representa um risco importante a que elas estão expostas, considerando-se que multas fiscais, pelas quais elas devem responder, são proporcionais às operações tributadas. Este estudo pesquisou a percepção dos contadores em relação a este risco crescente, quanto aos itens mais preocupantes que o compõem. Um elenco de riscos foi produzido, através do Método Delphi, junto a profissionais da área tributária, e em seguida aplicado sobre uma amostra de contadores do estado de São Paulo, onde se coletou a importância de cada item. A elaboração do elenco de tais riscos específicos poderá ser útil no seu gerenciamento e mitigação, tanto para os escritórios de contabilidade quanto para quaisquer profissionais que trabalhem com a assessoria tributária nas empresas contribuintes. Sua principal contribuição é a de destacar riscos que eventualmente nunca haviam sido considerados. A pesquisa tem caráter exploratório por não terem sido encontrados na literatura estudos que tratem do risco fiscal específico para os contadores.
总结税收情报的概念将在部署系统的数字记帐(SPED)这样的公共财政直接影响风险承受了纳税人由于覆盖的方式提供税务信息精度的要求,提高探测潜在的税收,尤其是在这个过渡时期,新旧并存的义务。在这样一个复杂的环境中,错误本应是合理的,但在这个部署阶段,当贡献者重新制定他们的例程并仍在学习过程中,错误被增强了。在企业环境中,税务合规活动由会计执行,在内部或作为外部(外包)。自2002年改革以来,巴西民法典规定会计师对所提供的税务信息负有责任。在会计组织的情况下,投资组合中每个客户的税收风险的总和代表了他们所面临的重要风险,考虑到他们必须承担的税收罚款与纳税交易成比例。这项研究调查了会计师对这一日益增长的风险的看法,以及构成风险的最令人担忧的项目。通过德尔菲方法,与税务领域的专业人士一起编制了一份风险清单,然后应用于sao保罗州的会计师样本,在那里收集了每个项目的重要性。编制这些具体风险的清单可能有助于管理和减轻这些风险,无论是对会计师事务所还是对在纳税公司从事税务咨询工作的任何专业人员。他的主要贡献是强调了以前从未考虑过的风险。该研究具有探索性,因为在文献中没有发现关于会计特定财政风险的研究。
{"title":"Risco Fiscal sob Responsabilidade das Organizações Contábeis Brasileiras: Uma Proposta para Mitigação","authors":"Gerson Begas Grecco, Marta Cristina, Pelucio Grecco, M. Antunes, Faculdade Fipecafi","doi":"10.21714/2236-02632016V6N2TAC111","DOIUrl":"https://doi.org/10.21714/2236-02632016V6N2TAC111","url":null,"abstract":"Resumo O conceito de inteligência fiscal trazido na implantação do Sistema Público de Escrituração Digital (SPED) exerce impacto direto sobre o risco fiscal sofrido pelos contribuintes devido à abrangência das informações acessórias prestadas, da exigência da precisão da informação fiscal e, ainda, da elevação do potencial de detecção do Fisco, principalmente neste período de transição, onde obrigações novas e antigas coexistem. Os erros, supostamente razoáveis em um ambiente tão complexo, são potencializados nesta fase de implantação, quando os contribuintes estão reformulando suas rotinas e ainda se encontram em processo de aprendizagem. No ambiente corporativo a atividade de conformidade fiscal é exercida pelo contador, atuando internamente ou como externo (outsourcing). O Código Civil brasileiro, desde sua reforma em 2002, imprime ao contador responsabilidade sobre a informação fiscal prestada. No caso das organizações contábeis, o somatório do risco fiscal de cada cliente da carteira representa um risco importante a que elas estão expostas, considerando-se que multas fiscais, pelas quais elas devem responder, são proporcionais às operações tributadas. Este estudo pesquisou a percepção dos contadores em relação a este risco crescente, quanto aos itens mais preocupantes que o compõem. Um elenco de riscos foi produzido, através do Método Delphi, junto a profissionais da área tributária, e em seguida aplicado sobre uma amostra de contadores do estado de São Paulo, onde se coletou a importância de cada item. A elaboração do elenco de tais riscos específicos poderá ser útil no seu gerenciamento e mitigação, tanto para os escritórios de contabilidade quanto para quaisquer profissionais que trabalhem com a assessoria tributária nas empresas contribuintes. Sua principal contribuição é a de destacar riscos que eventualmente nunca haviam sido considerados. A pesquisa tem caráter exploratório por não terem sido encontrados na literatura estudos que tratem do risco fiscal específico para os contadores.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
期刊
Theory and Applications of Categories
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1