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Search Results: 1 - 10 of 589 matches for " Ilse; Macohon "
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Institucionaliza??o de hábitos e rotinas na contabilidade gerencial à luz da teoria da contingência: Um estudo em indústrias de móveis em S?o Bento do Sul
Beuren,Ilse; Macohon,Edson;
Revista Portuguesa e Brasileira de Gest?o , 2011,
Abstract: the study examines the institutionalization of habits and organizational routines of management accounting, based on the contingency theory, in the furniture industry. a descriptive survey study was conducted, having a quantitative and qualitative approach. the study population consisted of 73 medium-sized industries associated with the union of building industries and furniture of s?o bento do sul / sc - brazil and a non-probabilistic sample of 15 companies was selected . the d ata collection was based on primary sources, raised through a questionnaire and structured interview. to analyze data was used quantitative approach to the closed questions of the questionnaire, mainly frequency and central measures, and qualitative approach to the open questions of the interview, through content analysis. the results show the perceptions of management accountants related to the changes in management accounting. in their explanations is noticed that the institutionalization of new habits and routines in management accounting is not keeping up with the market changes. the influence of government bureaucracy and contingency structure factors inhibit the development of managerial accounting of these companies. however, it was observed that these professionals assimilate the changes that are occurring in the environment and are concerned about the continuing professional training. it is concluded that the institutionalization of habits and organizational routines of management accounting, based on the contingency theory, has been happening so timidly in the furniture industries assessed.
Institucionaliza o de hábitos e rotinas na contabilidade gerencial à luz da teoria da contingência: Um estudo em indústrias de móveis em S o Bento do Sul Institucionalización de los hábitos y rutinas de la contabilidad de gestión a la luz de la teoría de la contingencia: un estudio en la industria del mueble Institutionalization of habits and routines in management accounting based on the contingency theory: a study in Brazilian furniture industries of S o Bento do Sul
Ilse Beuren,Edson Macohon
Revista Portuguesa e Brasileira de Gest?o , 2011,
Abstract: O estudo objetiva analisar a institucionaliza o dos hábitos e rotinas organizacionais da contabilidade gerencial à luz da teoria da contingência em indústrias de móveis. Foi r ealizada pesquisa descritiva do tipo survey, com abordagem quantitativa e qualitativa. A popula o da pesquisa compreendeu as 73 indústrias de porte médio associadas ao Sindicato das Indústrias da Constru o e do Mobiliário de S o Bento do Sul/SC - Brasil e uma amostra n o-probalística de 15 indústrias foi selecionada. A coleta dos dados pautou-se em fontes primárias, levantadas por meio de questionário e de entrevista estruturada. Na análise dos dados foi utilizada abordagem quantitativa para as perguntas fechadas do questionário, basicamente freqüência e medidas centrais, e abordagem qualitativa para as perguntas abertas do roteiro de entrevista, através de análise de conteúdo. Os resultados da pesquisa mostram as percep es dos contadores gerenciais em rela o às mudan as ocorridas na contabilidade gerencial. Em suas explana es nota-se que a institucionaliza o de novos hábitos e rotinas na contabilidade gerencial n o está acompanhando as mudan as do mercado. A influência da burocratiza o governamental e fatores contingenciais de estrutura inibem o desenvolvimento da contabilidade gerencial destas empresas. No entanto, observou-se que estes profissionais assimilaram as mudan as que est o ocorrendo no ambiente e se preocupam com a capacita o profissional continuada. Conclui-se que a institucionaliza o dos hábitos e rotinas organizacionais da contabilidade gerencial à luz da teoria da contingência vem ocorrendo de forma tímida nas indústrias de móveis pesquisadas. Este estudio analiza la institucionalización de los hábitos y las rutinas de organización de la contabilidad de gestión a la luz de la teoría de la contingencia en la industria del mueble. Se realizó una encuesta descriptiva de tipo survey, con enfoque cuantitativo y cualitativo. La encuesta consistió la población de las 73 industrias medianas asociadas al Sindicato das Indústrias da Constru o e do Mobiliário de S o Bento do Sul/SC - Brasil y fue selecionada una muestra no probabilística de 15 industrias. La recolección de datos se basó en fuentes primarias, recaudada a través de un cuestionario y entrevista estructurada. En el análisis de los datos se utilizó una aproximación cuantitativa a las preguntas cerradas del cuestionario, sobre todo la frecuencia y las medidas centrales, y un enfoque cualitativo a las preguntas abiertas de la entrevista, a través del análisis de contenido. Los resultados de la encuesta mu
Psychogenic Nonepileptic Seizures in Men: Comparison of Clinical and Psychosocial Features between Afro-American and Caucasian Patients  [PDF]
Abuhuziefa Abubakr, Ilse Wambacq
Journal of Behavioral and Brain Science (JBBS) , 2014, DOI: 10.4236/jbbs.2014.49038
Abstract: PNES represents an alternative diagnosis for refractory epilepsy in the EMU, however it is less frequent in males. The impact of ethnicity on PNES was evaluated retrospectively in 54 males with confirmed diagnosis of PNES. We evaluated and compared the demographic, clinical and psycho-social characteristics of both AAMs and WMs. In both AAMs and CMS, over half of all patients were <50 years of age, had a shorter history of spells, and took between 1 to 3 AEDS. However, the spells were more frequent in AAM (2.25) compared to CM, but the CMs had more frequent limp/unresponsive events. Also there was higher incidence of head injury report, alcohol and substance abuse, unemployment and disability benefits in AAMs compared to CMs. These differences may provide insight into the causative factors in PNES.
Voorstelle vir die produksie van 'n vertaalwoordeboek vir professionele vertalers
Ilse Feinauer,Ilse Feinauer
Lexikos , 2011, DOI: 10.5788/18--476
Abstract: Opsomming: Die profiel van die potensi le gebruiker moet die riglyn wees by alle leksikografiesebesluite telkens wanneer woordeboeke beplan, hersien of saamgestel word. Die formaat,struktuur en ordening van 'n vertaalwoordeboek gerig op professionele vertalers behoort gevolglikdus op die spesifieke behoeftes van hierdie bepaalde gebruikersgroep gebaseer te wees. Hierdieartikel bevat algemene riglyne vir die hantering van altwee die buitetekste en die sentrale lys van 'nvertaalwoordeboek gerig op die behoeftes van beroepsvertalers wat hoofsaaklik uit Engels (T2) inAfrikaans (T1) vertaal. 'n Moontlike formaat vir die mikrostruktuur van so 'n woordeboek (Engels> Afrikaans) word gegee en die moontlike leksikografiese bewerking van 'n aantal voorbeeldlemmasword in besonderhede bespreek. Die moontlikheid van formatiewe evaluering met behulpvan die beginsel van gelyktydige terugvoer word kortliks aangeraak. Sleutelwoorde: WOORDEBOEKPRODUKSIE, VERTAALWOORDEBOEK, WOORDEBOEKINSKRYWINGS,WOORDEBOEKFUNKSIES, LEKSIKOGRAFIESE ETIKETTE, GELYKTYDIGETERUGVOER, WOORDEBOEKKORPUS, MAKROSTRUKTUUR, MIKROSTRUKTUUR Abstract: Suggestions for the Production of a Translation Dictionary for Professional Translators. The profile of the potential user needs to be the guiding principle in all lexicographic decisions whenever dictionaries are designed, revised or compiled. It follows, then, that the format, structure and organisation of a translation dictionary aimed at the needs of professional translators should be based on the specific needs of that distinct user group. This article contains general guidelines for both the outer texts and the central part of a translation dictionary aimed at the needs of professional translators mainly translating from English (T2) into Afrikaans (T1). A possible format for the microstructure of such a dictionary (English> Afrikaans) is given and the possible lexicographic treatment of a few sample entries is discussed in detail. The possibility of formative evaluation by means of the principle of simultaneous feedback is briefly touched on. Keywords: DICTIONARY PRODUCTION, TRANSLATION DICTIONARY, DICTIONARYENTRIES, DICTIONARY FUNCTIONS, LEXICOGRAPHIC LABELLING, SIMULTANEOUSFEEDBACK, DICTIONARY CORPUS, MACROSTRUCTURE, MICROSTRUCTURE
Omnivory and resource - sharing in nutrient - deficient Rio Negro waters: stabilization of biodiversity?
Walker, Ilse;
Acta Amazonica , 2009, DOI: 10.1590/S0044-59672009000300017
Abstract: amazonian biodiversity is notorious, this is also valid for the fauna of the mineral-deficient waters of the rio negro system. some 25 years of research on the benthic fauna of central amazonian streams resulted in species-rich foodwebs with a high degree of omnivory within dense animal communities. to exemplify the taxonomic range of omnivorous consumers, the detailed resource spectra of 18 consumer species, including protozoa (2 species), platyhelminthes (1 species), insects (2 species), fish (6 species) and shrimps (decapoda, 7 species), associated primarily with the benthic habitats of rio negro tributaries, are presented. special features of omnivory are characterized, and the importance of litter-decomposing fungi as essential energy input into the foodwebs is documented. it is shown that general omnivory -diverse omnivore consumers sharing most of the resource types- is a prevalent feature. the relevance of this general omnivory for the maintenance of biodiversity is discussed.
The food spectrum of the cardinal - tetra (Paracheirodon axelrodi, Characidae) in its natural habitat
Walker, Ilse;
Acta Amazonica , 2004, DOI: 10.1590/S0044-59672004000100009
Abstract: the cardinal tetra (paracheirodon axelrodi) is the most intensively commercialized ornamental fish from the rio negro basin (amazonas state, brasil). analysis of the stomach and gut contents of fish caught in their natural habitats show conclusively that the cardinal is essentially a predator, feeding on the mesofauna that adheres to submerged litter, roots and waterplants. microcrustacea and chironomid larvae (diptera) were the most frequently ingested prey, while algae intake was relatively infrequent. it is argued that the relatively small size of the cardinals captured in their natural habitat is due to the annual migrations imposed by the inundation cycles, rather than to resource limitation, because it is known from earlier investigations of similar habitats, that these plant substrates are densely colonized by the aquatic mesofauna. cardinals raised in captivity are larger and have higher rates of growth.
Doen die Woordeboek van die Afrikaanse Taal Deel XII dit vir die Afrikaanse taal en die Suid-Afrikaanse leksikografie?
Ilse Feinauer
Lexikos , 2011, DOI: 10.5788/17--522
Abstract: : Does the Woordeboek van die Afrikaanse Taal Part XII do it for the Afrikaans Language and South African Lexicography? This review article seeks to discover the extent to which WAT Part XII complies with its mission, that is "to serve the Afrikaans language and its users, as well as lexicography in general, especially South African lexicography". The front matter, back matter and central list are investigated and it is shown that both outer texts are integrated with the central list and in that respect lexicography is therefore served. With regard to the central list, it is concluded that users of Afrikaans as well as South African lexicography will benefit more if this would be conceptualised more systematically and planned according to lexicographic functions. The choice of lexical items which illustrate and represent the comprehensivity of the Afrikaans lexicon would also have to be rethought on the basis of a well-designed corpus. Frequently used words would then no longer be overlooked as lemma signs and the length of dictionary articles should also become more evenly balanced. In this way the Afrikaans language and its users will be served better. South African lexicography would benefit more if WAT were to return to what is expected of a comprehensive dictionary, namely a more balanced representation of the macro- and microstructure. This should also lead to less disparity in article size and fewer untreated lemma signs. Keywords: BACK MATTER, CENTRAL LIST, COMPREHENSIVE DICTIONARY, FRAME STRUCTURE, FRONT MATTER, LEXICOGRAPHY, LEXICOGRAPHIC FUNCTION, LEMMA SIGN, MACROSTRUCTURE, MEDIOSTRUCTURE, MICROSTRUCTURE, OUTER TEXTS, UN-TREATED LEMMA SIGN Opsomming: Hierdie resensieartikel wil vasstel in watter mate WAT deel XII aan die missie van die WAT voldoen, naamlik "om die Afrikaanse taal en die gebruikers daarvan te dien, asook die leksikografie in die algemeen, veral die Suid-Afrikaanse leksikografie". Daar word ondersoek ingestel na die voortekste, agtertekste en die sentrale teks, en aangetoon dat albei buitetekste ge ntegreer is met die sentrale teks en in daardie opsig dus wel die leksikografie dien. Wat die sen-trale teks betref, word tot die gevolgtrekking gekom dat die gebruikers van die Afrikaanse taal sowel as die Suid-Afrikaanse leksikografie meer daarby sal baat indien dit deegliker gekonseptua-liseer en beplan sou word aan die hand van leksikografiese funksies. Die keuse van leksikale items wat die omvattendheid van die Afrikaanse leksikon illustreer en verteenwoordig sal ook aan die hand van 'n goed beplande korpus herbedink mo
European music therapy and the European Music Therapy Confederation (EMTC) in present and future []
Wolfram, Ilse
GMS Zeitschrift für Medizinische Ausbildung , 2007,
On Spatial Resolution in Habitat Models: Can Small-scale Forest Structure Explain Capercaillie Numbers?
Ilse Storch
Ecology and Society , 2002,
Abstract: This paper explores the effects of spatial resolution on the performance and applicability of habitat models in wildlife management and conservation. A Habitat Suitability Index (HSI) model for the Capercaillie (Tetrao urogallus) in the Bavarian Alps, Germany, is presented. The model was exclusively built on non-spatial, small-scale variables of forest structure and without any consideration of landscape patterns. The main goal was to assess whether a HSI model developed from small-scale habitat preferences can explain differences in population abundance at larger scales. To validate the model, habitat variables and indirect sign of Capercaillie use (such as feathers or feces) were mapped in six study areas based on a total of 2901 20 m radius (for habitat variables) and 5 m radius sample plots (for Capercaillie sign). First, the model’s representation of Capercaillie habitat preferences was assessed. Habitat selection, as expressed by Ivlev’s electivity index, was closely related to HSI scores, increased from poor to excellent habitat suitability, and was consistent across all study areas. Then, habitat use was related to HSI scores at different spatial scales. Capercaillie use was best predicted from HSI scores at the small scale. Lowering the spatial resolution of the model stepwise to 36-ha, 100-ha, 400-ha, and 2000-ha areas and relating Capercaillie use to aggregated HSI scores resulted in a deterioration of fit at larger scales. Most importantly, there were pronounced differences in Capercaillie abundance at the scale of study areas, which could not be explained by the HSI model. The results illustrate that even if a habitat model correctly reflects a species’ smaller scale habitat preferences, its potential to predict population abundance at larger scales may remain limited.
Die Freizügigkeit auf dem Schubkarren - Zum Spannungsverh ltnis von Ausweisungsrecht und Bewegungsfreiheit in der Habsburgermonarchie im ausgehenden 19. Jahrhundert
Ilse Reiter
Forum Historiae Iuris , 2001,
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