scholarly journals Planificación Estratégica del Presupuesto como Herramienta de Control de Gestión en Universidades Venezolanas

2021 ◽  
Vol 1 (1) ◽  
pp. 151-162
Author(s):  
Geomar Molina-Bolivar ◽  
Iris A. Jiménez-Pitre ◽  
Rodrigo Gámez-Pitre
Keyword(s):  

La importancia de la planificación estratégica del presupuesto, así como el control de gestión radica en que además de ser parte de las políticas gerenciales, constituyen una herramienta primordial de apoyo. El propósito de esta investigación fue analizar y establecer la relación entre la planificación estratégica del presupuesto y control de gestión como herramienta en Institutos Universitarios del sector público. La metodología empleada fue de tipo descriptiva, correlacional y de campo, con diseño no experimental transeccional. Conformada por una población censal de 16 directivos de ambos institutos universitarios, 8 para cada uno. Se utilizó la encuesta como instrumento de recolección de datos, mediante un cuestionario conformado por 36 ítems con cuatro alternativas de respuestas tipo Likert para así categorizar las dimensiones e indicadores estudiados. Se aplicó un análisis de varianza (ANOVA) para observar si existía diferencias significativas entre la presencia de los indicadores, y dimensiones estudiadas. Los resultados manifestaron en los diferentes indicadores y dimensiones una moderada presencia, sin diferencias significativas (P > 0,05). Se concluye que existen debilidades en el proceso de planificación estratégica del presupuesto. Por ende, el control de gestión de las instituciones universitarias, específicamente en la dimensión control interno del presupuesto, están poco presentes los indicadores de auditoría, así como la rendición de cuentas.

2021 ◽  
Vol 12 (13) ◽  
pp. 3456-3463
Author(s):  
Tianci Liang ◽  
Yanan Wang ◽  
Ge Shi ◽  
Zhe Cui ◽  
Peng Fu ◽  
...  
Keyword(s):  

2003 ◽  
Author(s):  
Jerome Hazart ◽  
Gilles Grand ◽  
Philippe Thony ◽  
David Herisson ◽  
Stephanie Garcia ◽  
...  

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Chenhui Wang ◽  
Dengbao Han ◽  
Junhui Wang ◽  
Yingguo Yang ◽  
Xinyue Liu ◽  
...  

AbstractIn the field of perovskite light-emitting diodes (PeLEDs), the performance of blue emissive electroluminescence devices lags behind the other counterparts due to the lack of fabrication methodology. Herein, we demonstrate the in situ fabrication of CsPbClBr2 nanocrystal films by using mixed ligands of 2-phenylethanamine bromide (PEABr) and 3,3-diphenylpropylamine bromide (DPPABr). PEABr dominates the formation of quasi-two-dimensional perovskites with small-n domains, while DPPABr induces the formation of large-n domains. Strong blue emission at 470 nm with a photoluminescence quantum yield up to 60% was obtained by mixing the two ligands due to the formation of a narrower quantum-well width distribution. Based on such films, efficient blue PeLEDs with a maximum external quantum efficiency of 8.8% were achieved at 473 nm. Furthermore, we illustrate that the use of dual-ligand with respective tendency of forming small-n and large-n domains is a versatile strategy to achieve narrow quantum-well width distribution for photoluminescence enhancement.


1998 ◽  
Vol 37 (Part 1, No. 7A) ◽  
pp. 3889-3893 ◽  
Author(s):  
Ho-Seok Lee ◽  
Bum-Jin Jun ◽  
Dong-Duk Lee ◽  
Ki-Ho Baik ◽  
Yeo-Song Seol

2001 ◽  
Vol 688 ◽  
Author(s):  
St. Schneider ◽  
H. Kohlstedt ◽  
R. Waser

AbstractNoble metals like platinum or irdium are used as electrode materials in DRAM or FRAM devices. Their etch process is a challenge as conventional, sputter driven etch processes either result in redeposition problems (fences) or in a severe sloping (loss of dimension control) and are not acceptable for high density integration architectures. The high temperature etch regime offers a solution by increasing the chemical etch component and thus the volatility of the etch products.As previously reported, the platinum etch rate increases exponentially for a chlorine etch process with increasing wafer temperature. In this study we investigate the particular role of carbon monoxide in a Cl2/CO etch process. We find that carbon monoxide additions to a chlorine process boost the chemical component of the platinum etch rate very significantly, exceeding the effects in the chlorine only process regime by far. Additionally we compare these results with a Cl2/O2 and a Cl2/CO2 process chemistry, which are not found to be particularly beneficial.To better understand the etch process we use an energy dispersive quadrupole mass spectrometer for in situ monitoring, attached to the chamber at two different locations. We are able to position the probe orifice at the place of the wafer electrode, to record ion energy and ion mass spectra of species impinging on the wafer plane. A second off axis position allows for etch product monitoring.


2015 ◽  
Vol 14 (3) ◽  
pp. 033510 ◽  
Author(s):  
Dan Avizemer ◽  
Ofir Sharoni ◽  
Sergey Oshemkov ◽  
Avi Cohen ◽  
Asaf Dayan ◽  
...  

2012 ◽  
Vol 446-449 ◽  
pp. 1054-1058
Author(s):  
Xiao Li Zhang ◽  
Ji Wei Fan ◽  
Ping Fan

In this paper, the the micro crystallization behavior of MgO-SiO2-Al2O3-B2O3-KF glass-ceramics which was prepared by sintering and water quenching method was discussed. The study indicated that the compacts shrinkage of MgO-SiO2-Al2O3-B2O3-KF glass-ceramics were related to its vitrification and its component crystallization degree; about the density of sintered compacts, the higher the crystallization degree, the higher the dense it owns. The conclusion reached above is significant in dimension control to the produce process. In the samples when the proportion of ingredient was closer to the atomic ratio of mica crystal, the higher the micro crystallization degree of the glass-ceramics will be. When sintering temperatuer is 1000oC,the MgO-SiO2-Al2O3-B2O3-KF glass-ceramics begain to present the crystallization; when it achieves to 1050°C, the crystallization degree is highest; continue to increase the sintering temperature, the micro crystallization will be melted again.


1972 ◽  
Vol 18 (11) ◽  
pp. 1721-1725 ◽  
Author(s):  
R. J. L. Paulton

The effect of nutrition on growth rate, cell size, and cell arrangement in Micrococcus flavus is described in relation to earlier studies of other bacteria. Progressive improvements in nutrition reduced the generation time from 15 to 1.7 h (at 25 °C), but septum formation occurred at about the same cell age in all growth cycles. In Gram-negative bacteria, the division site is also formed at a constant cell age, just before cell separation so that cells occur singly. In M. flavus, however, the time between septum formation and the related cell separation exceeded one generation time so that cells were either in pairs or tetrads. This arrangement of cells in groups is more typical of Gram-positive bacteria. The change in cell dimensions from hemispheres to spheres was also found to occur in M. flavus at a constant cell age, just before septum formation. With reference to three taxonomically unrelated bacteria, the arrangement of cells in groups is shown to result from the interrelation between growth rate and the timing of septum formation within the cell cycle.


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