Diante da crescente estatística de empresas brasileiras decretando falência ou tentando uma recuperação judicial, é preciso que as empresas disponham de uma ferramenta com uma metodologia mais precisa para estampar a realidade da sua liquidez. Esse artigo, traz uma proposta de um novo indicador financeiro (IRF) como um novo parâmetro, desenvolvido para fornecer uma análise mais exata da solvência, especialmente para empresas com alta alavancagem. O IRF trabalha relacionando a relação entre empréstimos e patrimônio líquido (PL), excluindo estoques e ajustando a análise para a estrutura de capital da empresa, reagindo tempestivamente as variações econômicas da empresa, dando tempo hábil para tomar decisões assestadas e preventivas, e assim evitar possíveis falências empresariais. Com base em dados de 14 empresas brasileiras listadas na B3, entre elas sete em recuperação judicial, o IRF demonstrou uma eficácia superior em comparação aos indicadores tradicionais. Portanto, o IRF é recomendado como uma métrica preferencial para análise de liquidez, em ambientes econômicos desafiadores.
The main aim of the article is to present practical examples of HR practices with respect to the quality management system and its standards. A bibliometric analysis was conducted to obtain an overview of research trends in the field of HR management in the context of quality management. The article also presents the connections of HR practices with quality management systems (QMS) with an emphasis on the importance of a process approach in human resource management. The article presents selected human resource management processes such as recruitment, hiring and adaptation. Examples of documents related to human resource management processes are also provided. A standardized job description structure is presented as an output of the job analysis process. An example of a responsibility matrix is provided, defining employee responsibilities, in which their readiness to perform specific work activities, acquired through training, is also recorded.
Jurrijn A. Koelen, Lisa de Koning, Matilda K. Nottage
et al.
Online cognitive behavioral therapy (iCBT) is a promising treatment for depression and anxiety among university students but faces high dropout rates. Understanding the reasons behind dropout or completion can help improve the implementation of iCBT in educational settings. Semi-structured phone interviews were conducted with 32 students who dropped out early (n = 9), midway (n = 12), or completed (n = 11) guided or unguided iCBT in the context of a randomized controlled trial. Data were analyzed using Braun and Clarke's (2012) thematic analysis. Common themes among dropouts included personal factors (like competing priorities), perceived difficulty or redundancy of the intervention, and lack of human interaction. Early dropouts uniquely cited disbelief in the intervention's efficacy and preference for other mental health support. Midway dropouts mentioned issues with the interactivity, feedback, content, perceived effectiveness, and lack of personalization. Completers had positive initial impressions, valued the online format, found the exercises and guidance helpful, and felt cared for. The themes identified among participants who dropped out from or completed the iCBT intervention provide valuable insights into factors which may be of importance for retention. Implications regarding setting expectations, participant selection, interactive functionalities, personalized feedback, and the role of therapist guidance are discussed.
Attribute reduction relies on knowledge granulation and uncertainty measurement， thus facilitating intelligent recognition. For incomplete continuous data， neighborhood decision rough sets induce attribute reduction. However， the related neighborhood relation deserves optimal improvements， while the existing decision cost deserves integrated reinforcements. In this paper， a new neighborhood relation is proposed， and three decision-cost fusion measures are constructed， so new incomplete neighborhood decision rough sets are established and the attribute reduction is systematically researched. At first， an improved distance is introduced to produce an incomplete neighborhood relation， so improved rough sets on incomplete neighborhood are proposed. Then， the dependence degree and neighborhood entropy are introduced based on decision costs， so three fusion measures on decision costs are obtained by multiplication fusion， thus acquiring granulation non-monotonicity. Furthermore， eight heuristic reduction algorithms based on attribute importances are designed from two neighborhood relations and four relevant measures of decision costs. As finally verified by data experiments， the five algorithms out of the seven new algorithms have good performance of classification learning， thus improving the basic reduction algorithm.
Shear wave velocity (V<sub>s</sub>) is an important soil parameter to be known for earthquake-resistant structural design and an important parameter for determining the dynamic properties of soils such as modulus of elasticity and shear modulus. Different V<sub>s</sub> measurement methods are available. However, these methods, which are costly and labor intensive, have led to the search for new methods for determining the V<sub>s</sub>. This study aims to predict shear wave velocity (V<sub>s</sub> (m/s)) using depth (m), cone resistance (q<sub>c</sub>) (MPa), sleeve friction (f<sub>s</sub>) (kPa), pore water pressure (u<sub>2</sub>) (kPa), N, and unit weight (kN/m<sup>3</sup>). Since shear wave velocity varies with depth, regression studies were performed at depths up to 30 m in this study. The dataset used in this study is an open-source dataset, and the soil data are from the Taipei Basin. This dataset was extracted, and a 494-line dataset was created. In this study, using HyperNetExplorer 2024V1, V<sub>s</sub> prediction based on depth (m), cone resistance (q<sub>c</sub>) (MPa), shell friction (f<sub>s</sub>), pore water pressure (u<sub>2</sub>) (kPa), N, and unit weight (kN/m<sup>3</sup>) values could be performed with satisfactory results (R<sup>2</sup> = 0.78, MSE = 596.43). Satisfactory results were obtained in this study, in which Explainable Artificial Intelligence (XAI) models were also used.
Ali Heydarnezhad, Seyed Mohammadbagher Jafari, Jafar Rahmani
et al.
The Asian Productivity Organization (APO) reports a one percent increase in Iran's Total Factor Productivity (TFP) index when compared to the majority of Asian countries and some reference countries in the long-term horizon of 50 years. In fact, the growth of labor productivity between 2010 and 2019 was less than all Asian countries. The present study was conducted with the aim of presenting a productivity pattern based on social capital. Using the meta-synthesis approach and MaxQDA software, and after selecting 79 studies from among 580 previous studies, the dimensions, components and indicators of the model were extracted and identified. Based on the research findings, 9 dimensions, 24 main categories and 163 sub-categories (code)were identified. The nine dimensions are trust building, communication management, learning and growth, cultural factors, facilitator strategies, organizational factors, human resources, achieving sustainable development and profitability. The results of the emphasis of the previous research on each of the main categories using Shannon entropy technique and Excel software showed that growth and maturity and economic programs are the most important and the least important categories among the 24 categories, respectively. It is suggested that all managers update the human capital management process in accordance with the social capital based productivity pattern by hiring expert consultants and creating a special office for productivity management. Then, while periodically evaluating productivity based on the proposed pattern, all payments, bonuses and promotions of employees and managers should be base on the amount of their effort and participation in order to increase social capital and productivity.
Veronika Čabinová, Peter Gallo, Ján Dobrovič
et al.
The paper's chief goal is to determine the impact of COVID-19 on consumer purchasing behaviour and purchasing decisions concerning selected factors affecting consumers when buying food products in chain stores. The research was conducted in V4 countries, and data were obtained from a questionnaire. Essential research methods, such as analysis, synthesis, comparison, induction and deduction, were used in the presented research. Selected basic methods of descriptive statistics, normality tests and correlation coefficients were also applied. After evaluating the results of the questionnaire and verifying the research hypotheses, the expected conclusion regarding the apparent impact of COVID-19 on consumer purchasing and decision-making was confirmed. The hypothesis focused on buying behaviour in relation to gender (p = 0.03665), and economic status (p = 0.0407) was confirmed, manifesting a statistically significant relationship between these factors. A statistically significant relationship between age and buying behaviour during the COVID-19 pandemic was not confirmed (p > 0.05). The research's benefit is identifying changes in buying behaviour and consumer decision-making during the COVID-19 pandemic, which is crucial information, especially for entrepreneurs who can thus adjust their business activities to the current customer needs.
Binoy Debnath, Md Shihab Shakur, Fahmida Tanjum
et al.
<i>Background:</i> Additive manufacturing (AM) applications in producing spare parts are increasing day by day. AM is bridging the digital and physical world as a 3D computer-aided manufacturing (CAM) method. The usage of AM has made the supply chain of the aviation spare parts industry simpler, more effective, and efficient. <i>Methods:</i> This paper demonstrates the impacts of AM on the supply chain of the aircraft spare parts industry following a systematic literature review. Hence, centralized and decentralized structures of AM supply chains have been evaluated. Additionally, the attention has been oriented towards the supply chain with AM technologies and industry 4.0, which can support maintenance tasks and the production of spare parts in the aerospace industry. <i>Results:</i> This review article summarizes the interconnection of the industry findings on spare parts. It evaluates the potentiality and capability of AM in conceptualizing the overall supply chain. Moreover, MROs can adopt the proposed framework technologies to assist decision-makers in deciding whether the logistics hub with AM facilities is centralized or decentralized. <i>Conclusions:</i> Finally, this review provides an overall view to make critical decisions on the supply chain design of spare parts driven by new and disruptive technologies of industry 4.0. The next-generation supply chain may replace the logistics barriers by reducing waste and improving capability and sustainability by implementing AM technologies.
Transportation and communication, Management. Industrial management
Ion Sococol, Petru Mihai, Tudor-Cristian Petrescu
et al.
In the first part of the current study, the effectiveness of the transversal cross-section reduction method for RC beams in marginal areas (by means of mechanical drilling) was validated. The said method “encourages” the formation of plastic hinges at the beam ends and, at the same time, allows for taking into account the bending stiffness of RC slabs, which is exerted upon the RC beams. In these conditions, the second part of the current research study (i.e., the current manuscript) highlights the real mode of reducing the lateral stiffness of the slabs upon the RC beams. These elements form a common body, together with the beam–column frame node. The same method as in the first part of the study—“weakening” the plates in the corner area through vertical drilling, without affecting the integrity of the reinforcing elements—was used. The analytical MR RC frame model, studied by means of the comparative method, highlights the efficiency of the transversal cross-section reduction method for RC slabs. Basically, the directing of the plastic deformations from the weakened slab areas towards the marginal areas of the reinforced concrete beams takes place. The beams rotate as far as the weakened slab areas allow its plastic deformation, thus being possible to observe the partial conservation effect of the beam–column frame joint. Furthermore, for the analytical model with the maximum number of vertical holes in the corner areas of the concrete plate, minimal plastic deformations are recorded for the marginal areas of the concrete columns. A partial conservation of the formation mechanism of the “beam-slab-frame node” common rigid block is also noted. Consequently, the dissipation of the seismic energy is made in a partially controlled and directed manner, in the “desired” areas, according to the “Strong Columns—Weak Beams” (SCWB) ductile mechanism of the lateral behavior to seismic actions for reinforced concrete frame structures. The mechanism is specified in current design norms for RC frame systems. The effectiveness of the method for reducing the transversal section of the RC plates in the corner areas by means of transversal drilling is highlighted and validated from the perspective of the local and global ductile seismic response of reinforced concrete frame structures. A significant reduction in the bending stiffness of the slabs upon the beams and a real development of the plastic hinges in the marginal areas of the beams (together with partial implications and plastic deformations) were observed.
Inês Angélica Andrade Freire, Janice Cassia Lando, Eliene Barbosa Lima
Na década de 1960, na Bahia, um grupo de professores de matemática tanto do ensino superior como da educação básica elaborou um programa curricular para o ensino de matemática no secundário, o qual foi viabilizado, em caráter experimental, por meio de apostilas e livros didáticos em sala de aula e, posteriormente, publicados e utilizados em maior escala. Assim, este artigo analisou historicamente a proposta do programa curricular de autoria do grupo de professores da Bahia, materializada na produção Coleção Matemática Moderna com saberes matemáticos e metodológicos norteados pelas recomendações internacionais do Movimento da Matemática Moderna, de forma local, historicamente situados e com uma dinâmica social que acomodou as diferentes concepções sobre os processos de ensino e de aprendizagem em matemática. A legitimidade, nesse período, de constituição de classes experimentais, possibilitou experimentações e avaliações desse programa curricular de matemática em escolas da educação básica, na cidade de Salvador, Bahia.
Special aspects of education, Applied mathematics. Quantitative methods
This paper summarizes the arguments and counterarguments within the scientific discussion on the generalization of the main vectors of the tax competitiveness theory’s development. The main purpose of the article is to analyze and systematize the research of scientists on the formation of tax competitiveness of the country, to identify the relationship of tax competitiveness with other economic categories, to determine the most promising areas of research on this issue. The results of trend analysis of scientific publications on tax competitiveness, indexed by Scopus and Web of Science scientometric databases, show a gradual increase in the relevance of these issues. The average growth rate of the number of publications on tax competitiveness in the Scopus database exceeds 12%, and in the Web of Science database – 45%. The methodological tools of the bibliometric analysis are VOSViewer v.1.6.10 and Scopus and Web of Science database analysis tools. The object of analysis is 4,598 publications indexed in the Web of Science database and 4,898 publications indexed in the Scopus database. The issues of international tax competitiveness became most relevant in 2003-2005, which coincided with the period of aggravation of the global economic crisis, which was accompanied by a significant reduction in tax revenues to budgets. The article identifies the top 10 Journals, most of which are indexed simultaneously by two databases and are part of the first quarter, in which the issue of tax competitiveness was considered most often. The study empirically confirms and theoretically proves the intersectoral nature of the study of the problem of the country’s tax competitiveness. According to the Web of Science database, issues of tax competitiveness were most often considered within the subject areas of Economics (39% of publications); Business Finance (6%); Environmental Studies (6%); Political Science (5%); Law (4%); Urban Studies (3%); Business (3%); Management (3%); Environmental Sciences (2%); Public Administration (2%); Regional Urban Planning (2%); International Relations (2%); Operations Research Management Science 2%) and others (21%), while according to the Scopus database – Economics, Econometrics and Finance (published 28% of all papers); Social Sciences (21%); Business, Management and Accounting (13%); Engineering (7%); Environmental Science (7%); Medicine (5%); Energy (4%); Computer Science (2%); Arts and Humanities (2%); Decision Sciences (2%); Earth and Planetary Sciences (1%); Materials Science (1%); Agricultural and Biological Sciences (1%); Others (6%). The paper clusters international research networks on tax competitiveness by geographical area and identifies 5 clusters of cooperation of scientists in the preparation of publications indexed in the Web of Science database and 4 clusters – in the preparation of publications indexed in the Scopus database. According to the results of the analysis of metadata of publications devoted to the tax competitiveness, 14672 keywords, the frequency of use of which exceeds 5, were identified and grouped into 5 patterns. Most often, the concept of tax competitiveness is associated with the concepts of tax, economics, competition, costs, taxation.
The subject of the present paper is the perspective of blockchain technology application based on the experience of the Russian and foreign companies, financial institutions, and public authorities. The purpose of the article is to study trends, identify areas of application, and analyze the risks and benefits of blockchain technology application in corporate governance. The author used the methods of generalization, synthesis, comparative analysis of the approaches applied to determine the role played by blockchain in corporate governance, studied appropriate recent scientific publications, and also conducted the comparative analysis of the corporate governance goals and key characteristics of the above technology. The author has exhaustively analyzed the prospects of blockchain technology implementation in corporate governance taking into account the spread of the COVID-19 pandemic, which forms the novelty of the present paper. The author proposes to follow the below recommendations pertaining to certain issues of implementing blockchain technology into entity’s operations: to include the issue of suitability of blockchain technology integration into the entity’s operations in the meeting of the Board of Directors’ agenda, develop and approve at the Board level in-house documents to regulate the technology application within the entity as well as the strategy of its using to be followed by its integration into the entity’s general business strategy, approve the entity’s risk-appetite to use the technology within the frameworks of the overall entity’s risk management strategy, analyze the impact it may cause on the entity’s activities at the Board level and also ensure improving the employees’ training and competencies with respect to using blockchain technology. The author concludes that nowadays blockchain technology will be most intensively used in areas where it is a more effective alternative to existing systems in their current state. The conclusions and results obtained may be used in the course of developing Russian corporate governance practice as well as in the analytical and practical work performed by the public authorities and the business community.
Lisaura Rodríguez Alvarado, Jesús Loyo Quijada, Miguel Magos Rivera
et al.
En muchos procesos industriales en los cuales el ensamblado de piezas está involucrado, los operadores no cuentan con información en tiempo real del ritmo de producción que llevan. En este artículo se estudia el efecto sobre el rendimiento de los operadores cuando éstos cuentan con información sobre el cumplimiento de los objetivos que les fueron encomendados, para esto, se realizaron dos casos de estudio; en primer lugar, se ensambló una chapa metálica y posteriormente, un soporte para soldar. En ambos casos, se realizó el experimento primero sin ningún tipo de información y posteriormente se incorporó un Sistema Visual de Información. Se efectuó un análisis cuantitativo sobre el efecto que se tuvo en los indicadores claves del proceso al contar con información y sin ella. Adicionalmente, se realizó un análisis cualitativo sobre la percepción que los usuarios tuvieron del sistema de información visual. Los resultados demuestran que, el sistema contribuyó a mejorar la calidad de las piezas ensambladas y a disminuir el tiempo ocioso, al permitir detectar anormalidades dentro del proceso. Por otro lado, los operadores valoraron favorablemente el sistema ya que, determinaron que el nivel de estrés y atención disminuyó, cuando se contaba con información en tiempo real.
E. Mahdavie Nezhad, S. Z. Hosseini, H. Maleki Nezhad
et al.
In water systems, precipitation is considered as input and evaporation as the output of the system. Water availability can be estemated from the relationship between these two factors. Therefore, evapotranspiration is the most important factor after precipitation in hydrological cycle. Evapotranspiration is influenced by climatic parameters such as temperature, wind, humidity and sunshine hours. In this research, changes in PET and effective climatic parameters, influencing on PET changes including temperature, wind, humidity, and solar radiation were investigated. For this purpose, PET in 14 weather stations of Yazd province were calculated using the FAO-Penman-Monteith method. Due to the lack of sunshine hours data in some stations, regeneration of the incomplete data was done by using regression method. Due to the lack of wind speed data at some stations, their reconstruction by using data from other stations was done by applying three methods of Inverse Distance Weighted, Kriging and Cokriging. After calculating potential evapotranspiration, PET data were zoned and their monthly and annual trends tested by Mann-Kendall test. Despite occurrence of climate change and increasing of temperature in 13 stations out of the 14 stations, it is expected an increase in potential evapotranspiration in past few decades, while, there is a decreasing trend in PET. Investigating on the effective parameters in potential evapotranspiration showed that wind speed has declined in the last few decades, and despite of an increase in temperature, potential evapotranspiration rate reduces in 64.3% of the stations. General trend of evapotranspiration was -0.86 in this period, which indicates a decrease in evapotranspiration in the Yazd province.
<p><em>В настоящей работе представлен определенный этап разработки интеллектуальной системы, связанной с автоматическим синтезом сетей Петри. Рассматривается определенная архитектура искусственной нейронной сети, которая положена в основу интеллектуальной системы, направленной главным образом на формирование алгоритмов настройки координирующих систем автоматического управления. Особенность функционирования рассматриваемой архитектуры нейронной сети заключается в том, что в любой момент времени может быть активен только один нейрон из определенного количества возможных для активизации других нейронов сети. В работе представляется алгоритм настройки данной нейронной сети, который связан с инцидентной матрицей формируемой сети Петри. При этом формируемая сеть Петри представляет алгоритм настройки координирующей системы автоматического управления. </em></p><p><em>В заключительной части работы представлена разработанная в программной среде MATLAB/Simulink система, формирующая инцидентную матрицу сети Петри на базе функционирования нейронной сети. Отражается визуализация процесса формирования сети Петри, представляющей алгоритм настройки системы управления. Данная визуализация дает возможность представить результат формирования алгоритма, тем самым позволяет определить специалисту, при необходимости, нужную корректировку данного алгоритма. </em><em></em></p>
Aim/purpose - The purpose of this article is a presentation of the principles of tax law equality with the aim of establishing the significance of these rules for the system of direct taxation in Poland. Only forms of taxation have been selected to conduct this analysis because they offer the most transparent and variegated picture of the real tax burden. Design/methodology/approach - The article follows the method of economic comparative analysis and offers a review of available literature on the subject. Findings - This analysis proves that the choice of different types of income taxation for natural persons conducting business activity has influence on tax burden. Research implications/limitations - The system of direct taxation in Poland has problems with equality rules because of different tax rates and tax returns which are available in Polish law. Originality/value/contribution - This article presents the problem of tax law equality in the context of economic theories developed by selected economists.
Control is the fundamental function of management, but companies due to the increasingly turbulent environment and public organizations because of purposes ambiguity have to seek mare flexible forms of control aimed at self-control. Thus, both sanctions and rewards associated with the control system must be less associated with factors that are external to the organizational mem ber and mare with interna! stimuli associated with the inner satisfaction and a sense of fulńllment. Such an option seems to offer ideological control. The paper is an analysis of ideology as an effective form of control in organizations. Therefore, the fundamental issues of the regarded ideology and control mechanisms related to it have been discussed. The direct appeal to ideology, as a fundamental element of normative control, offers the opportunity to exploit a large body of knowledge from sociology and political science in the service of organizations and management research. ldeological control as an organizational process consists of several stages. In the first stage, employees' individual ideologies relating to the organization are modińed or replaced by the ideology preferred by the organization. Replacement or modińcation of the ideology usually is rendered by showing the way of transformation from the current criticized reality to the desired vision of the future determined by the new ideology. lf members of the organization accept the criticism of the present reality and are attracted by the vision of the future determined by the ideology, they will act in accordance to this ideology. ldeology determines which actions are beneńcial to the organization, and which are harmful. Therefore, an organisational actor, whose actions are consistent with the ideology, would obtain rewards, and those whose actions are illegitimate would suffer from sanctions.
Management. Industrial management, Management information systems
This article is studied the optimal control of distributed parameter systems applied to an environmental pollution problem. The model consists of a differential equation partial parabolic modeling of a pollutant transport in a fluid. The model is considered the speed with which the pollutant spreads in the environment and degradation that suffers the contaminant by the presence of a factor biological inhibitor, which breaks the contaminant at a rate that is not dependent on space and time.
Using the method of Lagrange multipliers is possible to prove the existence solving the problem of control and obtaining optimality conditions for optimal control.