Financial analysis through ratios in a peruvian SME after the implementation of a strategic planning

En la actualidad, debido a los constantes cambios en el mundo a lo largo del tiempo, las empresas se ven obligadas a realizar cambios como innovar su modelo de negocio, modificar sus estrategias o ejecutar diferentes acciones de negocio para adaptarse a los cambios. Este es el caso de la empresa ?Repuestos Miguelitos? S.A.C., con m?s de 7 a?os de experiencia en el sector automotriz dedicada a la venta de repuestos, accesorios y autopartes de autom?viles dentro de la ciudad de Trujillo-Per?. En 2017, la empresa tom? la decisi?n de llevar a cabo la implementaci?n de la planificaci?n estrat?gica, con el fin de mejorar su competitividad, gesti?n empresarial y tener un mayor alcance a su p?blico objetivo. Sin embargo, sus ?ndices de desempe?o financiero a?n no han sido evaluados y se desconocen los resultados derivados de la implementaci?n de esta planificaci?n estrat?gica en la empresa. Tomando esto en consideraci?n, la presente investigaci?n tiene como objetivo analizar financieramente los a?os 2017 y 2018, per?odos correspondientes al antes y despu?s de la implementaci?n de la planificaci?n estrat?gica. Los resultados obtenidos mostrar?n el comportamiento de los ratios financieros de liquidez, rotaci?n, apalancamiento financiero y rentabilidad de la empresa

Hybrid programming in high performance scientific computing

Typically, in scientific parallel algorithms, a process based approach is used, i.e., each process has access to a portion of local memory and messages between processes are sent and received, even when both processes reside on the same physical node. Due to the prevalence of Symmetric Multi-Processor (SMP) clusters as the preferred architecture for many supercomputers, the use of shared memory in concert with the previously mentioned process-based memory provides an avenue to reduce overall memory requirements and use memory more efficiently. In this work, a hybrid parallel algorithm (utilizing both shared and process-based memory) to solve the coupled cluster equations of computational chemistry is developed and implemented to interface with the General Atomic and Molecular Electronic Structure System (GAMESS), which is developed and maintained by an Iowa State University research group in the Department of Chemistry. Preliminary performance and test results of the algorithm are shown

Developing an understanding of the nature of accessibility and usability problems blind students face in web-enhanced instruction environments

The central premise of this research is that blind and visually impaired (BVI) people cannot use the Internet effectively due to accessibility and usability problems. Use of the Internet is indispensable in today's education system that relies on Web-enhanced instruction (WEI). Therefore, BVI students cannot participate effectively in WEI. Extant literature recognizes that non-visual Web interaction is inherently challenging. However, it does not explain where, how and why BVI students face accessibility and usability problems in performing academic tasks in WEI. This knowledge is necessary to adequately inform the development of interventions that improve the functional and academic outcomes of BVI students in WEI. The purpose of this doctoral research is to understand the nature of accessibility and usability problems BVI students face in WEI environments. It adopts a novel user-centered, task-oriented, cognitive approach to develop an in-depth, contextually-situated, observational and experiential knowledge of these problems. The context of WEI experience under investigation is an online exam over a typical course management system. Research design is a qualitative field study that involves a multimethod evaluation of the WEI environment. The core component of this multimethod evaluation is BVI students' assessment of the WEI environment. This is triangulated through assessments made by WCAG (Web Content Accessibility Guidelines) and Web developers. The BVI student assessment employs an integrated problem solving model, in combination with verbal protocol analysis, to identify and understand where, how and why BVI students face a problem in completing the exam. The WCAG assessment employs automated accessibility testing and WCAG textual analysis to identify interface objects that violate accessibility standards and characterizes a problem. The Web developer assessment involves open-ended interviews to identify the source of a problem. Results show that the WEI environment consisted of innumerable interface objects that violated WCAG's standards on Web accessibility and usability. BVI participants faced many accessibility and usability problems that posed significant challenges completing the online exam. These problems fall into six major problem types as described below: 1. Confusion while navigating across WEI environment due to its frame-based page structure without unique frame names; 2. Susceptibility to submitting incomplete work when a new question page does not provide location and contextual information; 3. Difficulty understanding how to submit work when the selection controls for multiple option questions lack a consistent keyboard navigation procedure; 4. Inability to negotiate security information pop-up when the WEI environment uses an alert dialogue box; 5. Ambiguity in essay-type question page that lack meaningful labels for interface objects, including text area and text formatting toolbar; 6. Vulnerability of losing work when Backspace behaves as browser's Back button inside text area. This doctoral research contributes in three ways. It fills the knowledge gap about the nature of problems BVI students face in Web interactions for academic tasks. This kind of knowledge is necessary to determine accessibility and usability requirements for WEI. Another contribution is a set of mental model representations that explicate the thought processes of BVI students. Such representations are useful in developing user instruction and design of more accessible and usable Web sites. A third contribution is a user-centered, task-based, cognitive and multi-method approach to evaluate Web accessibility and usability

BEM-ESTAR ANIMAL: DOS CONCEITOS À REALIDADE

In this review, we provide a brief retrospective history of the science of animal welfare and recognize the sentience of non-human animals; however, we emphasize that crucial problems remain regarding how to define and measure animal welfare. In general, the use of physiological measures to assess welfare is discouraged. Furthermore, there is a theoretical background for measures of stress, but not for welfare states because life may not be at risk. Instead, a preference or choice-based approach, which is based on the animal decision, is recommended. To this end, welfare is discussed and then contrasted with disease, health, stress and distress. In addition, the importance of prospective capacities for the welfare of human and non-human animals is discussed.Después de una breve retrospectiva histórica de la ciencia del bienestar animal, en este artículo reconocemos la capacidad de sentir en animales no-humanos; pero enfatizamos que un problema crucial aun persiste al definir y medir el bienestar animal. Desalentamos el uso de medidas fisiológicas para evaluar el bienestar. Argumentamos que hay bases teóricas suficientes para tales patrones en el caso del estrés, pero no en el caso del bienestar, porque en este caso la vida puede no estar en riesgo. En contrapartida, defendemos un abordaje basado en la preferencia o escogencia de los animales, la cual está basada en la decisión del animal. Por tal razón, el bienestar es discutido y contrastado con enfermedad, salud, estrés y destres. Además de esto, la importancia de capacidades prospectivas es discutida en relación al bienestar de animales humanos y no-humanos.Após uma breve retrospectiva histórica da ciência do bem-estar animal, neste artigo reconhecemos a senciência em animais não-humanos; mas enfatizamos que problemas crucias permanecem para definirmos e medirmos o bem-estar animal. Desencorajamos o uso de medidas fisiológicas para avaliar bem-estar. Argumentamos que há substrato teórico suficiente para tais padrões no caso do estresse, mas não no caso do bem-estar, porque neste caso a vida pode não estar em risco. Em contrapartida, defendemos uma abordagem baseada na preferência ou escolha dos animais, a qual baseia-se na decisão do animal. Para tanto, o bem-estar é discutido e, então, contrastado com doença, saúde, estresse e distresse. Além disso, a importância de capacidades prospectivas é discutida em relação ao bem-estar de animais humanos e não-humanos

Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq

The purpose of this study is to examine the adoption level of the international financial reporting standards (IFRSs) in Iraqi companies. Data in the form of descriptive financial results taken in the year 2015 of 32 companies listed on Iraqi stock exchange were used in this study. It is found that the level of IFRS adoption in Iraq is less than 50%. Regression result indicates a positive and significant relationship between IFRS with the firm size and net profit and board size. However, the effect of foreign ownership on the adoption of IFRS in the Republic of Iraq is discovered to be insignificant

Advanced capabilities for planar X-ray systems

Mención Internacional en el título de doctorThe past decades have seen a rapid evolution towards the use of digital detectors in radiology and a more flexible robotized movement of the system components, X-ray tube and detector. This evolution opened the possibility for incorporating advanced capabilities in these planar X-ray systems, and for providing new valuable diagnostic information compared to the previous technology. Some of the current challenges for radiography are to obtain more quantitative images and to reduce the inherent superposition of tissues because of the 2D nature of the technique. Dual energy radiography, based on the acquisition of two images at different source voltages, enables a separate characterization of soft tissue and bone structures. Its benefits over conventional radiography have been proven in different applications, since it improves information content without adding significant extra acquisition time or radiation dose. In a different direction, a really disruptive advance would be to obtain 3D imaging with systems designed just for planar images. The incorporation of tomographic capabilities into these systems would have to deal with the acquisition of a limited number of projections, with non-standard geometrical configurations. This thesis presents original contributions in these two directions: dual energy radiography and 3D imaging with X-ray systems designed for planar imaging. The work is framed in a line of research of the Biomedical Imaging and Instrumentation Group from the Bioengineering and Aerospace Department of University Carlos III de Madrid working jointly with the University Hospital Gregorio Marañón, focused on the advance of radiology systems. This research line is carried out in collaboration with the group of Computer Architecture, Communications and Systems (ARCOS), from the same university, the Imaging Research Laboratory (IRL) of the University of Washington and the research center CREATIS, France. The research has a clear focus on technology transfer to the industry through the company Sedecal, a Spanish multinational among the 10 best world companies in the medical imaging field. The first contribution of this thesis is a complete novel protocol to incorporate dual energy capabilities that enable quantitative planar studies. The proposal is based on the use of a preliminary calibration with a very simple and low-cost phantom formed by two parts that represent soft tissue and bone equivalent materials. This calibration is performed automatically with no strict placement requirements. Compared to current Dual-energy X-ray Absorptiometry (DXA) systems, 1) it provides real mass-thickness values directly, enabling quantitative planar studies instead of relative comparisons, and 2) it is based on an automatic preliminary calibration without the need of interaction of an experienced technician. The second contribution is a novel protocol for the incorporation of tomographic capabilities into X-ray systems originally intended for planar imaging. For this purpose, we faced three main challenges. First, the geometrical trajectory of equipment follows non-standard circular orbits, thus posing severe difficulties for reconstruction. To handle this, the proposed protocol comprises a new geometrical calibration procedure that estimates all the system parameters per-projection. Second, the reconstruction of a limited number of projections from a reduced angular span leads to severe artifacts when using conventional reconstruction methods. To deal with these limited-view data, the protocol includes a novel advanced reconstruction method that incorporates the surface information of the sample, which can be extracted with a 3D light surface scanner. These data are introduced as an imposed constraint following the Split Bregman formulation. The restriction of the search space by exploiting the surface-based support becomes crucial for a complete recovery of the external contour of the sample and surroundings when the angular span is extremely reduced. The modular, efficient and flexible design followed for its implementation allows for the reconstruction of limited-view data with non-standard trajectories. Third, the optimization of the acquisition protocols has not yet explored with these systems. This thesis includes a study of the optimum acquisition protocols that allowed us to identify the possibilities and limitations of these planar systems. Using the surface-constrained method, it is possible to reduce the total number of projections up to 33% and the angular span down to 60 degrees. The contributions of this thesis open the way to provide depth and quantitative information very valuable for the improvement of radiological diagnosis. This could impact considerably the clinical practice, where conventional radiology is still the imaging modality most used, accounting for 80-90% of the total medical imaging exams. These advances open the possibility of new clinical applications in scenarios where 1) the reduction of the radiation dose is key, such as lung cancer screening or Pediatrics, according to the ALARA criteria (As Low As Reasonably Achievable), 2) a CT system is not usable due to movement limitations, such as during surgery or in an ICU and 3) where costs issues complicate the availability of CT systems, such as rural areas or underdeveloped countries. The results of this thesis has a clear application in the industry, since it is part of a proof of concept of the new generation of planar X-ray systems that will be commercialized worldwide by the company SEDECAL (Madrid, Spain).Los últimos años están viendo un rápido avance de los sistemas de radiología hacia el uso de detectores digitales y a una mayor flexibilidad de movimientos de los principales componentes del sistema, el tubo de rayos X y el detector. Esta evolución abre la posibilidad de incorporar capacidades avanzadas en sistemas de imagen plana por rayos X proporcionando nueva información valiosa para el diagnóstico. Dos retos en radiografía son obtener imágenes cuantitativas y reducir la superposición de tejidos debida a la naturaleza proyectiva de la técnica. La radiografía de energía dual, basada en la adquisición de dos imágenes a diferente kilovoltaje, permite obtener imágenes de tejido blando y hueso por separado. Los beneficios de esta técnica que aumenta la cantidad de información sin añadir un tiempo de adquisición o de dosis de radiación extra significativos frente al uso de radiografía convencional, han sido demostrados en diferentes aplicaciones. En otra dirección, un avance realmente disruptivo sería la obtención de imagen 3D con sistemas diseñados únicamente para imagen plana. La incorporación de capacidades tomográficas en estos sistemas tendría que lidiar con la adquisición de un número limitado de proyecciones siguiendo trayectorias no estándar. Esta tesis presenta contribuciones originales en esas dos direcciones: radiografía de energía dual e imagen 3D con sistemas de rayos X diseñados para imagen plana. El trabajo se encuadra en una línea de investigación del grupo de Imagen Biomédica e Instrumentación del Departamento de Bioingeniería e Ingeniería Aerospacial de la Universidad Carlos III de Madrid junto con el Hospital Universitario Gregorio Marañon, centrada en el avance de sistemas de radiología. Esta línea de investigación se desarollada en colaboración con el grupo Computer Architecture, Communications and Systems (ARCOS), de la misma universidad, el grupo Imaging Research Laboratory (IRL) de la Universidad de Washington y el centro de investigación CREATIS, de Francia. Se trata de una línea de investigación con un claro enfoque de transferencia tecnológica a la industria a través de la compañía SEDECAL, una multinacional española de entre las 10 líderes del mundo en el campo de la radiología. La primera contribución de esta tesis es un protocolo completo para incorporar capacidades de energía dual que permitan estudios cuantitativos de imagen plana. La propuesta se basa en una calibración previa con un maniquí simple y de bajo coste formado por dos materiales equivalentes de tejido blando y hueso respectivamente. Comparado con los sistemas actuales DXA (Dual-energy X-ray Absorptiometry), 1) proporciona valores reales de tejido atravesado, 2) se basa en una calibración automática que no requiere la interacción de un técnico con gran experiencia. La segunda contribución es un protocolo nuevo para la incorporación de capacidades tomográficas en sistemas de rayos X originariamente diseñados para imagen plana. Para ello, nos enfrentamos a tres principales dificultades. En primer lugar, las trayectorias que pueden seguir la fuente y el detector en estos sistemas no constituyen órbitas circulares estándares, lo que plantea retos importantes en la caracterización geométrica. Para solventarlo, el protocolo propuesto incluye una calibración geométrica que estima todos los parámetros geométricos del sistema para cada proyección. En segundo lugar, la reconstrucción de un número limitado de proyecciones adquiridas en un rango angular reducido da lugar a artefactos graves cuando se reconstruye con algoritmos convencionales. Para lidiar con estos datos de ángulo limitado, el protocolo incluye un nuevo método avanzado de reconstrucción que incorpora la información de superficie de la muestra, que se puede se obtener con un escáner 3D. Esta información se impone como una restricción siguiendo la formulación de Split Bregman, para compensar la falta de datos. La restricción del espacio de búsqueda a través de la explotación del soporte basado en superficie, es crucial para una recuperación completa del contorno externo de la muestra cuando el rango angular es extremadamente pequeño. El diseño modular, eficiente y flexible de la implementación propuesta permite reconstruir datos de ángulo limitado obtenidos con posiciones de fuente y detector no estándar. En tercer lugar, hasta la fecha, no se ha explorado la optimización del protocolo de adquisición con estos sistemas. Esta tesis incluye un estudio de los protocolos óptimos de adquisición que permitió identificar las posibilidades y limitaciones de estos sistemas de imagen plana. Gracias al método de reconstrucción basado en superficie, es posible reducir el número total de proyecciones hasta el 33% y el rango angular hasta 60 grados. Las contribuciones de esta tesis abren la posibilidad de proporcionar información de profundidad y cuantitativa muy valiosa para la mejora del diagnóstico radiológico. Esto podría impactar considerablemente en la práctica clínica, donde la radiología convencional es todavía la modalidad de imagen más utilizada, abarcando el 80- 90% del total de los exámenes de imagen médica. Estos avances abren la posibilidad de nuevas aplicaciones clínicas en escenarios donde 1) la reducción de la dosis de radiación es clave, como en screening de cáncer de pulmón, de acuerdo con el criterio ALARA (As Low As Reasonably Achievable), 2) no se puede usar un sistema TAC por limitaciones de movimiento como en cirugía o UCI, o 3) el coste limita la disponibilidad de sistemas TAC, como en zonas rurales o en países subdesarrollados. Los resultados de esta tesis presentan una clara aplicación industrial, ya que son parte de un prototipo de la nueva generación de sistemas planos de rayos X que serán distribuidos mundialmente por la compañía SEDECAL.This thesis has been developed as part of several research projects with public funding: - DPI2016-79075-R. ”Nuevos escenarios de tomografía por rayos X”, IP: Mónica Abella García, Ministerio de Economía y Competitividad, 01/01/2017-31/12/2019, 147.620 e. - ”Nuevos escenarios de tomografía por rayos X (NEXT) DPI2016-79075-R. Ministerio de Economía”, Industria y Competitividad. (Universidad Carlos III de Madrid). 30/12/2016-29/12/2019. 147.620 e. (…) - FP7-IMI-2012 (GA-115337), ”PreDict-TB: Model-based preclinical development of anti-tuberculosis drug combinations”. FP7-IMI - Seventh Framework Programme (EC-EFPIA). Unión Europea. (Universidad Carlos III de Madrid). 01/05/2012-31/10/2017. (…) - TEC2013-47270-R, ”Avances en Imagen Radiológica (AIR)”, Ministerio de Economía y Competitividad”, 01/01/2014-31/12/2016. IP: Mónica Abella Garcia and Manuel Desco Menéndez. 160.204 e (…) - RTC-2014-3028-1, ”Nuevos Escenarios Clínicos con Radiología Avanzada (NECRA)”, Ministerio de Economía y Competitividad, 01/06/2014-31/12/2016 IP: Mónica Abella García. 2014-2016. 219.458,96 e - IDI-20130301, ”Nuevo sistema integral de radiografía (INNPROVE: INNovative image PROcessing in medicine and VEterinary)”, IP: Mónica Abella García and Manuel Desco Menéndez. Ministerio de Economía y Competitividad. Subcontratación CDTI, 14/01/2013-31/03/2015. Total: 1.860.629e (UC3M: 325.000e). (Art. 83) - IPT-2012-0401-300000 INNPACTO 2012, ”Tecnologías para Procedimientos Intraoperatorios Seguros y Precisos. XIORT. MINECO. (Universidad Carlos III de Madrid). 01/01/2013-31/12/2015.Programa Oficial de Doctorado en Ingeniería MatemáticaPresidente: Doménec Ros Puig.- Secretario: Cyril Riddell.- Vocal: Yannick Boursie

Managing Research Data in Big Science

The project which led to this report was funded by JISC in 2010--2011 as part of its 'Managing Research Data' programme, to examine the way in which Big Science data is managed, and produce any recommendations which may be appropriate. Big science data is different: it comes in large volumes, and it is shared and exploited in ways which may differ from other disciplines. This project has explored these differences using as a case-study Gravitational Wave data generated by the LSC, and has produced recommendations intended to be useful variously to JISC, the funding council (STFC) and the LSC community. In Sect. 1 we define what we mean by 'big science', describe the overall data culture there, laying stress on how it necessarily or contingently differs from other disciplines. In Sect. 2 we discuss the benefits of a formal data-preservation strategy, and the cases for open data and for well-preserved data that follow from that. This leads to our recommendations that, in essence, funders should adopt rather light-touch prescriptions regarding data preservation planning: normal data management practice, in the areas under study, corresponds to notably good practice in most other areas, so that the only change we suggest is to make this planning more formal, which makes it more easily auditable, and more amenable to constructive criticism. In Sect. 3 we briefly discuss the LIGO data management plan, and pull together whatever information is available on the estimation of digital preservation costs. The report is informed, throughout, by the OAIS reference model for an open archive