Theory and Applications of Categories最新文献

{"title":"Socio-Economic Characteristics and Taxis Services Patronage in Lagos State, Nigeria","authors":"O. Afolabi, Taiwo Kareem Alli, Bukola Temitope Falayi","doi":"10.26552/tac.c.2021.1.1","DOIUrl":"https://doi.org/10.26552/tac.c.2021.1.1","url":null,"abstract":"Taxi service is a pivotal instrument in public transport and its dominance is highly felt in providing door to door service in place and time utility. It is in respect of this importance that this study examined the socio-economic characteristics influence on taxis services patronage in Lagos State. 304 completed questionnaires were used in seeking information from the passengers on their socio-economic characteristics and variation in patronage using multistage sampling technique. Descriptive statistics were used in describing socio-economic characteristics while inferential statistical tools of multiple regression analysis were used to determine the influence of socio-economic characteristics on patronage. It was observed from the findings that there is a strong correlation between the passenger patronage of the Taxi companies and socio-economic characteristics of age (Age), gender (Gen), income (Inc), occupation (Occ) and education (Edu) with R = 0.986) in Uber, R = 0.983 in Oga Taxi and R = 0.974 in Bolt Taxi. Hence, it is recommended that strict rules and regulations guiding routine operation and service delivery to the populace must be adhere to, recruitment and selection of drivers be considered on merit with high level of scrutiny.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68994055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"State of Urban Transport in a Nigerian Traditional City","authors":"A. Akanmu, U. Salisu, Simeon Oluwagbenga Fasina, Sekinat Motunrayo Sanni, Oluwatobi Maria Olatunji, Caroline Adebimpe Faleti","doi":"10.26552/tac.c.2020.2.1","DOIUrl":"https://doi.org/10.26552/tac.c.2020.2.1","url":null,"abstract":"This study appraised the state of urban transport in a Nigerian traditional city. It examined commuters’ socio-economic and transit characterization, assessed the quality of transport infrastructural facilities and services, and identified the challenges of urban transport services in Ibadan city, Nigeria. 163 copies of questionnaires were systematic randomly administered on commuters along six (6) selected traffic-corridors in Ibadan. Both descriptive and inferential (Binary Logistics Regression) statistics were used for data analysis. Major findings revealed majority (about 40%) of commuters were civil servants and earn above 90,000 naira as monthly income. Mean Weighted Value results show that taxi (3.913) and motorcycle (3.756) are dominant and most patronized means. Similarly, the availability (4.075), safety (4.000) and affordability (3.625) were most-weighted factors influencing commuting modal choice, while a trip to work (3.718) and market (3.200) are most generated trips in Ibadan. Meanwhile, most of the assessed infrastructural facilities were of poor quality, while peak/off-peak transit issues (4.050) and vehicular mechanical failure (3.487) were major challenges affecting urban commuting. Binary logistics regression results show that the condition of urban transport infrastructural facilities significantly influence overall satisfaction with urban commuting (p < 0.000). Cox & Snell's R-Square (36%) and Nagelkerke’s R (70%) show that the model is relevant in predicting the relationship between dependent and independent variables. The study concluded that there is a need to improve urban transport system towards ensuring commuters satisfaction and urban development. Hence, recommended among others, integrated transport system with smart devices and improved conventional public transport scheme in Ibadan.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68994006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Stratification of postal areas","authors":"Matej Pechota, Lucia Možuchová","doi":"10.26552/tac.c.2018.1.4","DOIUrl":"https://doi.org/10.26552/tac.c.2018.1.4","url":null,"abstract":"The postal network consists of sending points, delivery points or shipment between these points. Its separation within the selected country is important. The stratification of postal areas has an impact for example on the length of the transit time, the number of posts to be operated and the associated operating costs. Stratification of postal areas is affecting several areas. In this article, we will focus on stratifying postal areas depend from the transit time. The article proves importance of the stratification because it is one piece of real mail studies.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Identification of the criteria determining the attractiveness of post offices in city Zilina","authors":"Dominika Hoštáková, R. Madleňák, Silvia Ďutková, Lucia Fúrová, P. Droździel","doi":"10.26552/tac.c.2018.2.2","DOIUrl":"https://doi.org/10.26552/tac.c.2018.2.2","url":null,"abstract":"","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The trend of a number of internet connections in Slovakia and selected European countries","authors":"Matej Pechota, M. Matúšková","doi":"10.26552/tac.c.2017.1.2","DOIUrl":"https://doi.org/10.26552/tac.c.2017.1.2","url":null,"abstract":"","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Temperature of the brakes and the Braking Force","authors":"V. Rievaj, Lenka Mokřičková, František Synák","doi":"10.26552/tac.c.2017.1.3","DOIUrl":"https://doi.org/10.26552/tac.c.2017.1.3","url":null,"abstract":"The kinetic energy of the braking vehicle is changed into heat and the resulting heat increases the temperature of each part of brakes. The changed temperature affects the coefficient of friction between the brake lining and brake drum of brake disc. Unless the brakes are actuated hydraulically there is the warning brake pads and brake fluid. Object of examination in this article is the impact of repetitive braking to change of these parameters and the impact of time to change the boiling point of the brake fluid.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Casos para Ensino: DPaschoal: Dilema no Fit entre Estratégia e Estrutura","authors":"C. Kirschbaum, Priscila Borin Oliveira Claro","doi":"10.21714/2236-02632016v6n2tac83","DOIUrl":"https://doi.org/10.21714/2236-02632016v6n2tac83","url":null,"abstract":"The DPaschoal case is an example of realignment of various elements of organizational architecture in order to adapt to external contingencies. The case focuses on the best incentive structure to be used to match the concept of creating value for the client. DPaschoal has been in the market since 1949, and is a leader in the automotive industry, selling products and providing quality services primarily linked with maintenance (tires, brakes, etc.). The case shows how DPaschoal’s performance resulted an increase in sales, while paradoxically suffering a severe decrease in post-sale customer satisfaction.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mudanças no Modelo de Negócio a partir da Ruptura de uma Joint Venture: Um Estudo de Caso","authors":"Jorge Luís Mattar, D. S. Meirelles","doi":"10.21714/2236-02632016v6n2tac112","DOIUrl":"https://doi.org/10.21714/2236-02632016v6n2tac112","url":null,"abstract":"This case study aimed to understand the changes that occurred in Nestea’s business model dimensions in Brazil, from the perspective of Nestlé`s managers, that were triggered by the rupture of an existing joint venture between Nestlé and Coca-Cola in 2010. The case is examined in the light of the Canvas method and basic principles of Dynamic Capabilities. Although joint ventures are known to be unstable organizational forms, they are still widely used by large organizations for the objective of creating value and developing competitive advantage. The creation and appropriation of value is identified through the business model, a well-defined system of interdependent structures, activities and processes that serve to organize the firm’s logic. The adopted methodology is based on a qualitative approach; data were collected by interviewing Nestlé executives directly involved in the event. The identified processes cover the four main areas: offer, customers, infrastructure and finance and confirm that six out of the nine dimensions proposed in the Canvas method were impacted. The article also confirms the relevance of applying the organization’s dynamic capabilities to business modeling, since having only a good business model does not ensure competitive advantage, because it can easily be copied.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Editorial: Refletindo sobre a TAC","authors":"Gustavo Motta","doi":"10.21714/223602632016v6n2taced62","DOIUrl":"https://doi.org/10.21714/223602632016v6n2taced62","url":null,"abstract":"O problema é que, talvez pela falta de instrumentos de avaliação desse tipo específico de pósgraduação, os corpos docente e discente dos programas de pós-graduação (PPG) profissionais em administração, contabilidade e turismo, continuaram com hábitos acadêmicos. Isso implica, a nosso ver, dois resultados equivocados: (a) os PPG profissionais continuaram dirigindo seus produtos para tradicionais veículos de divulgação acadêmica; e (b) os veículos de divulgação tecnológica, como a TAC, adotaram quase todos os padrões acadêmicos, de forma indistinta.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Risco Fiscal sob Responsabilidade das Organizações Contábeis Brasileiras: Uma Proposta para Mitigação","authors":"Gerson Begas Grecco, Marta Cristina, Pelucio Grecco, M. Antunes, Faculdade Fipecafi","doi":"10.21714/2236-02632016V6N2TAC111","DOIUrl":"https://doi.org/10.21714/2236-02632016V6N2TAC111","url":null,"abstract":"Resumo O conceito de inteligência fiscal trazido na implantação do Sistema Público de Escrituração Digital (SPED) exerce impacto direto sobre o risco fiscal sofrido pelos contribuintes devido à abrangência das informações acessórias prestadas, da exigência da precisão da informação fiscal e, ainda, da elevação do potencial de detecção do Fisco, principalmente neste período de transição, onde obrigações novas e antigas coexistem. Os erros, supostamente razoáveis em um ambiente tão complexo, são potencializados nesta fase de implantação, quando os contribuintes estão reformulando suas rotinas e ainda se encontram em processo de aprendizagem. No ambiente corporativo a atividade de conformidade fiscal é exercida pelo contador, atuando internamente ou como externo (outsourcing). O Código Civil brasileiro, desde sua reforma em 2002, imprime ao contador responsabilidade sobre a informação fiscal prestada. No caso das organizações contábeis, o somatório do risco fiscal de cada cliente da carteira representa um risco importante a que elas estão expostas, considerando-se que multas fiscais, pelas quais elas devem responder, são proporcionais às operações tributadas. Este estudo pesquisou a percepção dos contadores em relação a este risco crescente, quanto aos itens mais preocupantes que o compõem. Um elenco de riscos foi produzido, através do Método Delphi, junto a profissionais da área tributária, e em seguida aplicado sobre uma amostra de contadores do estado de São Paulo, onde se coletou a importância de cada item. A elaboração do elenco de tais riscos específicos poderá ser útil no seu gerenciamento e mitigação, tanto para os escritórios de contabilidade quanto para quaisquer profissionais que trabalhem com a assessoria tributária nas empresas contribuintes. Sua principal contribuição é a de destacar riscos que eventualmente nunca haviam sido considerados. A pesquisa tem caráter exploratório por não terem sido encontrados na literatura estudos que tratem do risco fiscal específico para os contadores.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2016-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68209675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}