scholarly journals Indexes to evaluate risk based metrological performance in companies in the energy sector

Author(s):  
Aníbal Barrera García ◽  
Michael Feitó Cespón ◽  
Roberto Cespón Castro

The metrological performance evaluation is a tool that allows feedback in the management of measurements and the monitoring of the results achieved by the organizations that apply it. In many companies this type of evaluation does not show relevant results, mainly due to limitations in the procedures and indicators used to carry it out. The objective of this work was to develop metrological risk indices for the evaluation of metrological performance in companies in the energy sector. For the development of the research, three organizations belonging to said sector are selected. From the use in the organizations of the risk approach and interviews, document review, brainstorming and mathematical statistical methods, the metrological risk index and the risk index in metrological management are defined for companies in the aforementioned sector. The results achieved showed that it is possible to create this prototype tool, as well as its usefulness to provide feedback on the management of measurements, in addition to guiding the management decision-making process in metrological matters.

2019 ◽  
Vol 22 ◽  
pp. 22-31
Author(s):  
Ieva Ancveire ◽  
Inese Poļaka

In software development projects, managers still have to face a variety of organisational and technical limitations despite the development of technology and approaches to improve the project management process. Projects, Human Resources and Costs are planned for a specific period of time. However, in the progression of project execution, there is a need to make various decisions and to dynamically adjust the work plan during the project in order to conform to its evolution. Thus, there is a need for a method that employs the latest technology to support the project management decision-making process. The aim and the expected result of the article are to identify and collect available information in the scientific literature to answer the following questions: (1) Which challenges of project management have been addressed using genetic algorithms? (2) What are the opportunities and limitations of genetic algorithms in the project management decision-making process? (3) What are the potential solutions to the identified genetic algorithm problems?


Author(s):  
Kathleen Xavier de Almeida ◽  
Ruan Carlos dos Santos ◽  
Maria do Socorro Silva Mesquita ◽  
Rosimery Alves de Almeida de Lima

Objective - The registration and disclosure of the company's accounting information, attributed to the accounting professional, is of utmost importance for the decision making process for the company-manager. This theoretical essay presents and discusses the main contributions of the theory on management decision making between the company and the accounting process.Methodology - In methodological terms, this study is defined as a theoretical essay, in the sense that it seeks, through the existing literature, an understanding of the issue of Corporate Governance in Non-Governmental Organizations. This study can be classified as a theoretical-conceptual bibliographic research. The study will search the existing literature of the theme, with the purpose of elaborating a theoretical reference on Agency Theory, Accounting and Corporate Governance.Results - As a contribution to the discussion, this work was developed from extensive bibliographic research in Brazilian and international journals and events, contemplating foundations related to the reality of Accounting and organizations. Although few researches address the association of these theories with accounting practice, especially regarding the production of accounting information for external users, the research findings expose the close relationship between the two fields of knowledge. Contributions - Among the main contributions of decision theories to accounting science, knowledge about human behavior that can be used in behavioral accounting, the need for subsidies for accountants to make more rational decisions and, especially, the possibility of improving accounting systems, aiming at better treatment of information for the decision-making process, stand out.


2020 ◽  
Vol 73 ◽  
pp. 01006
Author(s):  
Radim Dušek

The aim of the paper is to introduce method which allows to calculate the estimation of the total consumer spending for 2019 in different regions of the Czech Republic. Presented method is based on combination of publicly available consumer spending data sets and geomarketing information. It can be applied to estimate consumer spending in total or for example only in one specific consumption expenditure group. Thus obtained findings, that can be visualized on a map with the use of GIS software, can be considered as a basis for more effective SMEs‘ marketing and management decision-making process concerning Czech Republic local consumer goods markets‘ size and characteristics as well as for forecasting future growth rate.


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