College students’ time use and labor market plans

I examine the patterns of association between college students’ time use and their senior-year labor market expectations. Using data from the National Longitudinal Survey of Freshmen, I investigate the relationship between reported time use and students’ plans after graduation. Specifically, I consider three labor market outcomes: whether students intend to work full-time work after graduating (regardless of field), whether they intend to start working in a job (full- or part-time) that is a step in a desired career, and whether they apply to at least one graduate school. The problem reduces to determining which time use components are associated with each outcome, and then quantifying the relative strengths of those associations. Using elastic-net penalized regression for variable selection, I find that the activity most negatively associated with full-time job plans is time spent in class, while socially-oriented activities are the strongest positive predictors. This result can be explained by the inverse relationship between full-time job plans and applying to graduate school

The evolution of information and comunication technologies in organizations: some considerations for the sector in Argentina

Since the advent of computers until now, organizations have used the Information and Communication Technologies (ICTs) in many and varied forms. The focus of this work and therefore, its methodology and conclusions, argue that it is possible to identify different stages or steps facing organizations that decide the inclusion of ICTs. If one can know in which stage the company is, it will be useful to know whether or not it should go to the next, or the stage at which it is optimal, given their constraints. In this paper we develop three different models that explain how organizations deploy ICTs, talking about different stages or parts in this process. There is not an ideal approach, since the same application can be solved in different ways, in different organizations, or at different times in the life of organizations.https://jb.ibsu.edu.ge/index.phppublishedVersionFil: Quadro, Martín Ernesto. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Werbin, Eliana Mariela. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Otras Economía y Negocio

The electronic learning community : a framework for design and development

How can community or organization anticipate, address and satisfy its ever-evolving learning and communication needs in a cost-effective manner? The argument is presented that learning and communication efficiencies can be achieved by employing a framework that fosters the active questioning and re-use of knowledge within communities and organizations. The author names this framework the Electronic Learning Community. In short, an Electronic Learning Community (ELC) is defined as a collaborative, on-line environment that allows individuals in an organization or community to learn, evolve, and interact as a holistic entity by dynamically leveraging extant and evolving knowledge and media assets ubiquitously in day to day activity. Using existing case studies as justification, the Electronic Learning Community is meant to be a unifying framework that ties issues of knowledge management to the implementation of tools and technologies for communication and learning. Additionally, the exploration of the ELC framework is meant to identify research agendas and evaluation questions

The list serves : the apparatuses of security and governmentality

Inspired by taxonomist Jack Goody's theorizing of 'ancient lists' as 'intellectual technologies,' this research analyzes listing practices in modern and contemporary formations of power, and how they operate in the installation and securing of the uncertain political economic milieus of circulation that characterize Michel Foucault's conception of governmentality. Propelling the list's critical operations in the delimitation and policing of 'threatening' movements from out of modern history, and into a contemporary analysis of power, this research demonstrates how the correlation of computer, statistical, and list technologies and techniques first installed under the Nazi regime , continues to factor significantly in the segmenting and constitution of a most critical classification of contemporary homo sapiens : the terrorist class, or homo sacer . Indeed, in this analysis of how lists serve formations of power, Foucault's populations and milieus of circulation installed through the apparatuses of security are reconciled with Giorgio Agamben's theorizing of 'bare life' as the fundamental political unit of modern and contemporary sovereignty. Investigating how lists served the emergence of modern computers , and continue to correlate power/knowledge in contemporary assemblages like no-fly lists ; as well as in a series of increasingly pervasive and ubiquitous watch-list conjunctures , this research characterizes the technoscientific cultural construction of the contemporary terrorist as a critical function of no-blank list culture . In this way, it is argued here that the list is not simply an innocuous tool of everyday life for administering the minutiae of mundane existence, but rather, operates as a security technology of contemporary governmentality--a critical support of juridical-disciplinary mechanisms and assemblages of police--with the dual role and double integration effect of self-elaborating and securing the classes of 'factual' knowledge it itself calls into 'truthful' reality

Los Activos Intangibles en la Investigación Contable orientada al Mercado de Capitales: Revisión de la literatura empírica sobre su relevancia para la valoración de las Empresas

The research stream on the relevance of intangible assets for the valuation of companies at the level of capital markets has been developing with a sustained interest, which finds its full justification in the current accounting model, where controversies on the accounting treatment of these assets still persist. In this context, the present research aims to review the empirical literature that has examined the value relevance of intangible assets, in order to present the current state of research in this area. From the methodological point of view, a descriptive and documentary investigation has been carried out, concretized through the review and analysis of the most significant literature produced in the last three decades and in different accounting environments. The review reflects strong evidence regarding the existence of a significant and positive association between the global figure corresponding to intangible assets and the market value of companies shares, as well as between that value and the item referred to identifiable intangible assets. However, the evidence is not entirely conclusive regarding the value relevance of goodwill. It is also noted that most of the studies have been carried out on capital markets with an important degree of development.La investigación en torno a relevancia de los activos intangibles para la valoración de las empresas a nivel de los mercados de capitales viene desarrollándose con un sostenido interés, el cual encuentra su plena justificación en el marco del modelo contable actual, donde aún persisten las controversias con relación al tratamiento contable de estos activos. En este marco, la presente investigación tiene como propósito revisar la literatura empírica que se ha ocupado de examinar su relevancia valorativa, a fin de presentar el estado actual de la investigación en esta temática. Desde el punto de vista metodológico, se ha realizado una investigación descriptiva y de tipo documental, concretada a través de la revisión y análisis de la literatura más significativa producida en las últimas tres décadas en distintos entornos contables. La revisión realizada refleja evidencias sólidas en torno a la existencia de una asociación significativa y positiva entre la cifra global correspondiente a los activos intangibles y el valor de mercado de las acciones, como así también entre dicho valor y la partida referida a los activos intangibles identificables. Sin embargo, la evidencia no es del todo concluyente en lo que respecta a la relevancia valorativa de la llave de negocio

Blanqueo de capitales e instituciones financieras: un análisis de múltiples casos

This study focuses on the movement of illicit financial flows, specifically cash, into the legal financial system inways that seek to hide the origins of the cash, making it untraceable. Through the analysis of various court cases, this researchshows how, within accounting standards, illicit financial flows are structured and transferred to financial institutions, insuch a way that they go unnoticed. The document also highlights the internal control deficiencies in banks that propagatethese negative practices. This paper builds on previous research on fraud and corruption (Compin, 2008; Cooper et al.,2013; Everett et al., 2007; Mitchell et al., 1998; Neu et al., 2013b) and adds examples through the use of real court cases tohighlight corrupt practices. Methods to prevent these negative practices are also considered and how accounting practicesand techniques are adapted to help with money laundering strategies are detailed. In many cases, these practices arespread and maintained for long periods of time as they are not detected by the control mechanisms established for theirprevention and discovery.Este estudio se centra en el movimiento de flujos financieros ilícitos, específicamente efectivo, hacia el sistemafinanciero legal, en formas que buscan ocultar los orígenes del efectivo, haciendo que el mismo sea imposible de rastrear.A través del análisis de varios casos judiciales, esta investigación muestra cómo, dentro de las normas contables, los flujosfinancieros ilícitos se estructuran y se trasladan a las instituciones financieras, de manera que pasan desapercibidos. Eldocumento también destaca las deficiencias de control interno en los bancos que propagan estas prácticas negativas.El presente trabajo se basa en investigaciones anteriores sobre fraude y corrupción (Compin, 2008; Cooper et al., 2013;Everett et al., 2007; Mitchell et al., 1998; Neu et al., 2013b) y agrega ejemplos mediante el uso de casos judiciales reales pararesaltar las prácticas corruptas. Se consideran además los métodos para prevenir estas prácticas negativas y se detallacómo se adaptan las prácticas y técnicas contables para ayudar con las estrategias de lavado de dinero. En muchos casos,estas prácticas se propagan y mantienen durante periodos prolongados, ya que no son detectadas por los mecanismos decontrol establecidos para su prevención e identificación

La sustentabilidad y el desempeño

An organization\u27s performance in relation to the society in which it operates and its impact on the environment has become a critical part of measuring its overall performance and its ability to continue operating effectively. In part, this reflects the growing recognition of the need to ensure healthy ecosystems, social equity, and good organizational governance. That is why organizations are increasingly required to make their actions transparent and publish their social responsibility policies and activities, giving greater credibility, trust, transparency, reliability and legitimacy to the information presented according to their interests. The justification of the sustainable strategy stems from the fact of having limited natural resources, which can cause economic, ecological and social problems due to the demand for them. This article aims to understand and analyze sustainability as a corporate strategy. To do this, a bibliographic review of articles published in high-impact scientific journals was carried out. Having a solid and visible "Social Responsibility" strategy gives organizations an advantage to differentiate themselves from rivals and attract consumers who prefer companies committed to social and environmental well-being. It is a continuous commitment rooted in the corporate culture that calls for broad participation from interested employees and users.El desempeño de una organización en relación con la sociedad en la que opera y su impacto sobre el medio ambiente se ha convertido en una parte crítica al medir su desempeño integral y su habilidad para continuar operando de manera eficaz. En parte, esto es reflejo del creciente reconocimiento de la necesidad de asegurar ecosistemas saludables, equidad social y buena gobernanza de las organizaciones. Es por ello que se les exige cada vez más a las organizaciones que transparenten sus acciones y publiquen sus políticas y actividades de responsabilidad social dando mayor credibilidad, confianza, transparencia, fiabilidad y legitimidad a la información presentada de acuerdo a sus intereses. La justificación de la estrategia sustentable parte del hecho de tener recursos naturales limitados, que puede provocar problemas económicos, ecológicos y sociales por la demanda de los mismos. El presente artículo tiene por objetivo comprender y analizar la sustentabilidad como estrategia corporativa. Para ello, se realizó una revisión bibliográfica de artículos publicados en revistas científicas de alto impacto. Contar con una estrategia sólida y visible de “Responsabilidad Social”, brinda a las organizaciones una ventaja para diferenciarse de los rivales y atraer a los consumidores que prefieren a compañías comprometidas con el bienestar social y ambiental. Es un compromiso continuo arraigado a la cultura corporativa que convoca a una participación amplia de parte de los colaboradores y usuarios interesados

Informes integrados, su importancia en la toma de decisiones

El objetivo de este trabajo es encontrar una vinculación o relación entre la Teoría de Utilidad para la Toma de Decisiones y los Informes Integrados. La presentación de informes no financieros como lo son los Informes de Sustentabilidad e Informes Integrados, ha aumentado a diferente ritmo a nivel mundial como así también las normativas y órganos de presentación. El propósito principal de un IR (Integrated Reporting) es el de explicar a los proveedores de capital financiero cómo una organización crea valor a lo largo del tiempo beneficiando a los grupos de interés incluyendo los empleados, clientes, proveedores, socios, comunidad local, legisladores, reguladores y políticos. El paradigma de la contabilidad es la Utilidad para la Toma de Decisiones, tal como lo expresan las normas contables las cuales tratan permanentemente de regular el conflicto que existe entre quienes preparan los Estados Financieros y los usuarios para que puedan tomar mejores decisiones. El Informe Integrado viene a ser un complemento de los estados contables tradicionales para analizar si aquellos que leen los estados contables pueden tomar mejores decisiones ya que se está agregando información de la organización. Agregar información no siempre implica que se tomen mejores decisiones, de ahí surge la pregunta si los Informes integrados ayudan a mejorar este objetivo que tienen los reguladores de que los usuarios tomen decisiones basadas en información contable.Instituto de Investigaciones y Estudios Contable

Reconocimiento de activos intangibles: Una aplicación empírica en empresas argentinas

Most of the cited authors agree that, despite not appearing in the financial statements of companies, intangibles are among the main determinants of the value of companies. The objective of this paper is to analyze the recognition and relevance of intangibles for the leading companies of the Buenos Aires Stock Exchange for the period 2006-2010 (prior to the use of IFRS) and 2013-2017 (after the implementation of IFRS). The results found are consistent with the previous literature, concluding that there are assets not recognized in the balance sheets that are taken into account by the market.La mayoría de los autores citados coinciden en que, a pesar de no aparecer en los estados financieros de las compañías, los intangibles están entre los principales determinantes del valor de las empresas. El objetivo del presente trabajo es analizar el reconocimiento y la relevancia de los intangibles para las empresas líderes de la Bolsa de Comercio de Buenos Aires para el periodo 2006-2010 (previo a la utilización de NIIF) y 2013-2017 (luego de la implementación de NIIF). Los resultados encontrados son consistentes con la literatura previa, concluyendo que existen activos no reconocidos en los balances que son tomados en cuenta por el mercado.&nbsp