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La dinámica del cambio climático en Bolivia

Este libro fue elaborado en el marco del proyecto “Estudio Regional de la Economía del Cambio Climático” (ERECC), coordinado por la Comisión Económica para América Latina y el Caribe (CEPAL) y financiado en Bolivia por el Banco Interamericano de Desarrollo (BID) en el marco del estudio “La Economía del Cambio Climático en el Estado Plurinacional de Bolivia.” La edición y publicación de este libro fue posible gracias al apoyo financiero del Centro Internacional de Investigaciones para el Desarrollo (IDRC - Canadá) y de la Cooperación Danesa (DANIDA).

Área: Economía

Autor: Lykke E. Andersen

http://www.inesad.edu.bo/index.php/es/publicaciones/pub-books/55-publica...

Fault diagnosis in spur gears based on genetic algorithm and random forest

There are growing demands for condition-based monitoring of gearboxes, and therefore new methods to improve the reliability, effectiveness, accuracy of the gear fault detection ought to be evaluated. Feature selection is still an important aspect in machine learning-based diagnosis in order to reach good performance of the diagnostic models. On the other hand, random forest classifiers are suitable models in industrial environments where large data-samples are not usually available for training such diagnostic models. The main aim of this research is to build up a robust system for the multi-class fault diagnosis in spur gears, by selecting the best set of condition parameters on time, frequency and time–frequency domains, which are extracted from vibration signals. The diagnostic system is performed by using genetic algorithms and a classifier based on random forest, in a supervised environment. The original set of condition parameters is reduced around 66% regarding the initial size by using genetic algorithms, and still get an acceptable classification precision over 97%. The approach is tested on real vibration signals by considering several fault classes, one of them being an incipient fault, under different running conditions of load and velocity.

Área: Emprendimiento e Innovación

Autor: Grover Zurita

http://www.sciencedirect.com/science/article/pii/S0888327015003921 

Tomás Romero Hospital en ¨Hospital Management in Latin America¨

The Journal of Business Research applies theory developed frombusiness research to actual business situations. Recognizing the intricate relationships between the many areas of business activityJBR examines a wide variety of business decisionsprocesses and activities within the actual business setting. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.

Área: Marketing

Autor: John Ickis

http://www.journals.elsevier.com/journal-of-business-research/

Fixed Export Costs and Export Behavior

This article provides a direct assessment of how fixed export costs (FECs) and productivity jointly determine firm-level export behavior. Using Chilean data, we construct indices of FECs for each industry-region-year triplet and match them to domestic firms. Our empirical results show that firms facing higher estimated FECs are less likely to export, while those with higher productivity export more. These outcomes are the foundation of the widely-used sorting mechanism in trade models with firm heterogeneity. We also find that the substitution between FECs and productivity in determining export decisions is weaker for firms with higher productivity. Finally, among firms that export, both larger FECs and greater within-triplet productivity dispersion are associated with a greater export volume of the average exporter.

Área: Economía

Autor: Luis Castro 

http://onlinelibrary.wiley.com/journal/10.1002/%28ISSN%292325-8012 

 

Fault diagnosis of spur gearbox based on random forest and wavelet packet decomposition. 

This paper addresses the development of a random forest classifier for the multi-class fault diagnosis in spur gearboxes. The vibration signal’s condition parameters are first extracted by applying the wavelet packet decomposition with multiple mother wavelets, and the coefficients’ energy content for terminal nodes is used as the input feature for the classification problem. Then, a study through the parameters’ space to find the best values for the number of trees and the number of random features is performed. In this way, the best set of mother wavelets for the application is identified and the best features are selected through the internal ranking of the random forest classifier. The results show that the proposed method reached 98.68% in classification accuracy, and high efficiency and robustness in the models.

Área: Emprendimiento e Innovación 

Autor: Grover Zurita

http://link.springer.com/article/10.1007%2Fs11465-015-0348-8 

 

Accounting as Personal Apology

What is the role of accounting? Typically, accounting is viewed as a technology to inform business decisions, such as allocation of economic resources within the marketplace. In contrast, public interest scholars emphasize the social role of accounting. For example, accounting mediates relationships among various parties, impacts social outcomes, and justifies the distribution of economic rewards. This paper contributes to the public interest perspective by exploring the origin of double-entry accounting (DEA) as a form of personal apologia. To develop the thesis that DEA originated as a form of personal apology, this paper draws from modern and medieval scholars. During the medieval period, profit seeking and markets were deeply suspect and, thus, medieval merchants occupied a precarious social and moral position. The Catholic Church was active in determining the “just price” for goods. Personal morality and just, balanced relationships were primary factors in the development of DEA. Confession and penance, sacraments of the Catholic Church, may have provided the model. The thesis that DEA originated as a form of personal apology is plausible. The contemporary, widespread use personal carbon-offset accounting (PCOA) illustrates that accounting retains the power to help construct the moral self and to mediate the individual's status within the community.

Área: Finanzas

Autor: Larita Killian

http://aaajournals.org/doi/abs/10.2308/apin-51097  

The Budgetary Interview; International Learning for Students in Governamental and Non- Profit Accounting

Learning-to-learn skills are critical to the future success of accounting students. This paper reports on a budgetary interview exercise that helps students develop as intentional learners. Students select a government or non-profit agency to investigate, arrange an interview with an agency official to discuss the budgetary process, write a technical paper on what was learned, and record their reflections on the experience. The budgetary interview exercise was implemented with undergraduate students in governmental and non-profit accounting courses over four academic years (one course per year). Effectiveness of the exercise was assessed via content analysis of student papers and reflections. Results indicate the exercise was highly effective in helping students develop intentional learning skills. Furthermore, students successfully connected classroom material to “real-world” practice, and most students reflected on potential careers in governmental or non-profit sectors. Appendices provide materials that instructors may use to implement this exercise.

Área: Finanzas

Autor: Larita Killian

http://www.sciencedirect.com/science/article/pii/S0748575113000298 

The Institutional Basis of Gender Inequality: The Social Institutions and Gender Index (SIGI)

This study uses variables from the Organisation for Economic Co-operation and Development (OECD) Centre's Gender, Institutions and Development (GID) Database to construct the Social Institutions and Gender Index (SIGI) and its subindices Family code, Civil liberties, Physical integrity, Son preference, and Ownership rights. Instead of measuring gender inequality in outcomes, the SIGI and its subindices measure long-lasting social institutions defined as societal practices and legal norms that frame gender roles. The SIGI combines them into a multidimensional index of women's deprivation caused by gendered social institutions. Inspired by the Foster–Greer–Thorbecke poverty measures, the SIGI offers a new way of aggregating gender inequality by penalizing high inequality in each dimension and allowing only partial compensation between subindices. The indices identify countries and dimensions of gendered social institutions that deserve attention. Empirical results confirm that the SIGI complements other gender-related indices.

Área: Economía

Autor: Boris Branisa

http://www.tandfonline.com/doi/abs/10.1080/13545701.2013.850523 

 

'Bancarización' and Access to Financial Services in Latin America

The Geographical Journal is a quarterly peer-reviewed academic journalof the Royal Geographical Society (with the Institute of British Geographers). It publishes papers covering research on all aspects ofgeography. It also publishes shorter Commentary papers and Review Essays. Since 2001, The Geographical Journal has been published in collaboration with Wiley-Blackwell. The journal was established in 1831 as the Journal of the Royal Geographical Society of London. Prior to 2000,The Geographical Journal published society news alongside articles and it continues to publish the proceedings of the society's annual general meeting and presidential address in the September issue.

Área: Finanzas

Autor: Francisco Castañeda 

https://en.m.wikipedia.org/wiki/The_Geographical_Journal 

Gender inequality in social institutions and gendered development outcomes

We examine the effect of social institutions related to gender inequality on development outcomes. By characterizing and applying the recently developed Social Institution and Gender Index (SIGI) and its sub-components, we show how social institutions related to gender inequality are associated with female education, child mortality, fertility, and governance (corruption) in developing countries, even when controlling for other socioeconomic and cultural factors. Policies focusing on affecting gendered development outcomes need to consider inequalities in social institutions as a constraint and consider promoting ways to reduce gender inequalities in social institutions.

Área: Economía

Autor: Boris Branisa

http://www.sciencedirect.com/science/article/pii/S0305750X12002975

What are the relationships among Web 2.0, market orientation and innovativeness?

We examine the effect of social institutions related to gender inequality on development outcomes. By characterizing and applying the recently developed Social Institution and Gender Index (SIGI) and its sub-components, we show how social institutions related to gender inequality are associated with female education, child mortality, fertility, and governance (corruption) in developing countries, even when controlling for other socioeconomic and cultural factors. Policies focusing on affecting gendered development outcomes need to consider inequalities in social institutions as a constraint and consider promoting ways to reduce gender inequalities in social institutions.

Área: Marketing

Autor: Alejandro Zegarra

http://www.emeraldinsight.com/doi/abs/10.1108/K-03-2013-0057

 

El rol de la felicidad y el optimismo como factor protector de la ansiedad

Se evaluaron factores protectores y de riesgo asociados a la ansiedad en 711 personas, quienes respondieron escalas de ansiedad, depresión, felicidad y optimismo, más antecedentes sociodemográficos. Los resultados indicaron que la depresión es un factor de riesgo para la ansiedad estado como rasgo, lo que concuerda con la literatura revisada, pues esta variable ha sido detectada en comorbilidad a la ansiedad, en estudios con personas de distintos grupos etarios. La felicidad se constituyó como factor protector para ambas ansiedades, mientras que el optimismo se evidenció como protector de la ansiedad rasgo. Estos resultados destacan la necesidad de mayor investigación con variables positivas y negativas en conjunto, dada sus potenciales aplicaciones en las intervenciones psicoterapéuticas especializadas para los trastornos psicológicos. 

Área: Recursos Humanos y Comportamiento Organizacional 

Autor: Luis Mena 

http://revistas.javeriana.edu.co/index.php/revPsycho/article/viewFile/16...

 

Una Nueva Mirada a la Estabilidad de la Relación entre los Precios de Recursos Naturales y el Crecimiento Económico en Bolivia 

La Revista de la CEPAL se fundó en 1976 y es una publicación cuatrimestral de la Comisión Económica para América Latina y el Caribe, de las Naciones Unidas, con sede en Santiago de Chile.

Goza, ello no obstante, de completa independencia editorial y sigue los procedimientos y criterios académicos habituales, incluyendo la revisión de sus artí­culos por jueces externos independientes. La Revista se distribuye a universidades, institutos de investigación y otras organizaciones internacionales, así­ como a suscriptores individuales, y su texto en internet es ampliamente consultado.

El objetivo de la Revista es contribuir al examen de los problemas del desarrollo socioeconómico de la región, con enfoques analí­ticos y de polí­ticas, en artí­culos de expertos en economí­a y otras ciencias sociales, tanto de Naciones Unidas como de fuera de ella. Por consiguiente, la Dirección de la Revista extiende una invitación permanente a someter para publicación artí­culos que analicen diversos aspectos del desarrollo económico y social de América Latina y el Caribe.

Las opiniones expresadas en los artí­culos firmados son las de los autores y no reflejan necesariamente los puntos de vista de la organización. Las denominaciones empleadas y la forma en que aparecen presentados los datos no implican, de parte de la Secretarí­a, juicio alguno sobre la condición jurí­dica de paí­ses, territorios, ciudades o zonas, o de sus autoridades, ni respecto de la delimitación de sus fronteras o lí­mites.

Área: Economía

Autores: Manuel Olave, Ricardo Nogales, Pamela Crodova, Brisa Rejas

http://www.cepal.org/en/publications/type/cepal-review 

The Hidden Costs of Underfunded Pensions

Grants and programs are, in many respects, similar to contracts. Grantees and their subgrantees may attempt to perpetrate fraud through kickbacks, falsification of credentials, overstatement of costs or performance, and failure to render adequate levels of service.

Grants and programs are fraud magnets because they involve a great deal of money and it is sometimes difficult to measure or verify if the grantee has actually done what he or she was paid to do.

A common type of fraud perpetrated against grants and programs is simply the provision of services at a level less than that agreed upon. Another common type of fraud is the overstatement of the number of beneficiaries who were, or are, being served.

Because the government is not the direct recipient of the services covered by the grant or program, it’s often difficult to ascertain the levels of service actually provided or the number of beneficiaries who actually receive the service.

Awards are often subject to a number of legal requirements, such as the Buy American Act. Recipients can reduce their costs by flouting these laws. Such non-compliance can be lucrative for the recipient and difficult for the grantor or program administrator to detect.

Área: Finanzas

Autor: Larita Killian

https://www.agacgfm.org/Resources/Journal-of-Government-Financial-Manage...

The Impact of Special Districtis on Local Government Debt: Evidence from ¨Old Northwest Territory¨ States 

An enduring problem in the analysis of tax evasion is the difficulty of its measurement. An especially troublesome component of tax evasion arises from informal suppliers, such as self-employed domestic workers, street-side vendors, and moonlighting tradesmen. We develop in this paper a new approach for estimating self-employment earnings of informal suppliers. Our methodology involves using national survey results on self-employment earnings within a carefully selected set of industry categories where informal activities are concentrated. Then, by comparing these national survey results on self-employment earnings to Internal Revenue Service statistics on the amounts actually reported for tax purposes, it is possible to estimate the extent of noncompliance within the selected industry categories. Our methodology relies on survey respondents being reasonably forthcoming about their earnings, which we are able to confirm through some validation exercises.

Área: Finanzas

Autor: Larita Killian 

http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1540-5850

Unfunded Municipal Pensions in Indiana 

Improving the management of public agencies in relation to better use of inputs is a difficult task. Performance is a complex phenomenon that must be comprehensively described using a system of indicators developed using appropriate modeling methods. The aim of this paper is to benchmark the complex efficiency of a public agency’s sub-units by using frontier analysis methods and Estonia’s national rescue service brigades as an example. To benchmark the efficiency estimates for the rescue service brigades, two simplified and two multi-component models are constructed using data envelopment analysis and stochastic frontier analysis. According to the results, we conclude that the different model types reflect the efficiency of the rescue service brigades from different perspectives, and so the calculated estimates and rankings are only weakly correlated with each other.

Área: Finanzas

Autor: Larita Killian 

http://www.spaef.com/pfm.php

 

 

 

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