Diseño del Sistema de costeo para árboles de caja de velocidad, aplicación en empresa metalúrgica

El Sector Automotriz, experimenta una caída en la producción asociada principalmente a la contracción del mercado local y extranjero, en especial Brasil. A los fines de afrontar la realidad que impera en el mercado, es crucial trabajar en la gestión de los recursos, contar con un sistema de costos eficientes, flexible, que permita la toma de decisiones pertinentes y oportunas. Trabajar en búsqueda de las oportunidades existentes, apostando a un futuro que mejorará, en uno de los sectores caracterizados por ciclos del alza y baja en la actividad. En 2013 la empresa bajo estudio, Metalúrgica SA realizó una inversión millonaria en infraestructura y maquinarias de última generación, para la fabricación de Árboles de Caja de Velocidad. Este negocio es clave para mejorar la realidad económica dado que las ventas presupuestadas en pesos de estos productos representan el 40% de las ventas totales de la empresa y permitirá aprovechar un nicho de mercado. Se proveerá a una importante terminal automotriz de Córdoba. Quien por la proximidad a la empresa, en relación a su proveedor sustituto podría generar una relación estratégica con el cliente, en donde el lead time entre pedido y provisión serían bajos y sumamente valorable. Mi principal motivación es trabajar en una problemática real de una empresa, que representa una complicación que podemos observar recurrentemente en muchas organizaciones, especialmente en las Pymes. El presente trabajo se circunscribe a una empresa Metalúrgica de la Ciudad de Córdoba en la determinación del sistema de costeo, a los efectos de establecer el costo de producción para el nuevo proyecto de fabricación de árboles de caja de velocidad primario y secundario. No es parte del alcance de la tesis efectuar la implementación del sistema propuesto. En función a ello se procederá a trabajar en el área de conocimiento de la Contabilidad de Gestión, en particular se enfoca en el costeo por procesos, costos estándar para los costos directos con un sistema de asignación de costos indirectos basados en actividades. Esto posibilitará dar respuesta al interrogante queserá el faro que nos guie en nuestra investigación, ¿Cuáles son los costes de producción de los árboles de caja de velocidad primario y secundario? El objetivo de la investigación tiene varias aristas, el principal es el diseño de un sistema de costeo eficiente de los productos del sector de Forja en Frio, que permitirá revisar una serie de procesos posteriores, los cuales no forman parte del presente trabajo, tales como cotización, control de gestión y promover la mejora continua. A nivel de los resultados esperados, principalmente es brindarle una herramienta a la empresa para la toma de decisiones posteriores. Consistirá en una planilla de cálculo, con la respectiva explicación de los criterios utilizados. A los fines de comprender los conceptos y la metodología aplicada. Si bien, no podremos valorizar la magnitud, esto impactará directamente en la rentabilidad de la empresa y en la dirección de la misma. En lo referido a la relación con el cliente y captación de negocios. Para realizar el presente trabajo, se llevarán a cabo una serie de etapas que siguen una secuencia lógica y son interdependientes. Se iniciará por describir la empresa, el proceso productivo y Sistema de Costeo actual. Esto posibilitará interiorizarse con la realidad de la organización y poder determinar las acciones necesarias para el diseño de un nuevo sistema de costeo. Posteriormente se compararán ambos sistemas para extraer conclusiones. Las principales limitaciones del trabajo están definidas por la confidencialidad requerida por la empresa y el alcance de la propuesta dado que no se trabajarán sobre los costos indirectos externos al departamento de producción. Es necesario aclarar que el sector comenzó a operar en Abril del 2014. El presente trabajo de aplicación se organiza en siete capítulos. El capítulo uno, Introducción el cual aquí finaliza posibilita la presentación de la tesina. El capítulo dos corresponde al marco teórico que dará sustento al trabajo. El capítulo tres, se presenta la empresa en lo referido a su historia, estructura y organización. Se define el proceso productivo. Capítulo cuatro se efectúa la descripción del sistema de costeo actual y se identifica el sistema que se adapta a las necesidades de la empresa, describiendo la conveniencia del mismo. Capitulo cinco, implica la aplicación del sistema costeo elegido, en lo ateniente al desarrollo del sistema propuesto. Para ello se analizarán las actividades implicadas en el proceso, se definirán subprocesos, los cuales llamaremos célula de trabajo. En cada uno de esos bloques identificaremos los costos directos que se aplican al producto y los costos indirectos se acumulan en cada célula. Dichos costos indirectos serán asignados al producto en función al tiempo transcurrido en cada celda. En el capítulo seis procederemos a comparar los resultados entre el sistema empleado por la empresa y el propuesto por la tesina. El presente trabajo de aplicación finaliza con el capítulo siete que contempla conclusiones y recomendación para la empresa objeto de estudio.Fil: Brusatori, Vanina Anabel. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina

Avidin-biotin complex-based capture coating platform for universal Influenza virus immobilization and characterization.

Influenza virus mutates quickly and unpredictably creating emerging pathogenic strains that are difficult to detect, diagnose, and characterize. Conventional tools to study and characterize virus, such as next generation sequencing, genome amplification (RT-PCR), and serological antibody testing, are not adequately suited to rapidly mutating pathogens like Influenza virus where the success of infection heavily depends on the phenotypic expression of surface glycoproteins. Bridging the gap between genome and pathogenic expression remains a challenge. Using sialic acid as a universal Influenza virus binding receptor, a novel virus avidin-biotin complex-based capture coating was developed and characterized that may be used to create future diagnostic and interrogation platforms for viable whole Influenza virus. First, fluorescent FITC probe studies were used to optimize coating component concentrations. Then atomic force microscopy (AFM) was used to profile the surface characteristics of the novel capture coating, acquire topographical imaging of Influenza particles immobilized by the coating, and calculate the capture efficiency of the coating (over 90%) for all four representative human Influenza virus strains tested

Dynamics of Semiconductor Lasers under External Optical Feedback from Both Sides of the Laser Cavity

To increase the spectral efficiency of coherent communication systems, lasers with ever-narrower linewidths are required as they enable higher-order modulation formats with lower bit-error rates. In particular, semiconductor lasers are a key component due to their compactness, low power consumption, and potential for mass production. In field-testing scenarios their output is coupled to a fiber, making them susceptible to external optical feedback (EOF). This has a detrimental effect on its stability, thus it is traditionally countered by employing, for example, optical isolators and angled output waveguides. In this work, EOF is explored in a novel way with the aim to reduce and stabilize the laser linewidth. EOF has been traditionally studied in the case where it is applied to only one side of the laser cavity. In contrast, this work gives a generalization to the case of feedback on both sides. It is implemented using photonic components available via generic foundry platforms, thus creating a path towards devices with high technology-readiness level. Numerical results shows an improvement in performance of the double-feedback case with respect to the single-feedback case. In particularly, by appropriately selecting the phase of the feedback from both sides, a broad stability regime is discovered. This work paves the way towards low-cost, integrated and stable narrow-linewidth integrated lasers

Intraoperative Raman Spectroscopy

Surgical excision of brain tumors provides a means of cytoreduction and diagnosis while minimizing neurologic deficit and improving overall survival. Despite advances in functional and three-dimensional stereotactic navigation and intraoperative MRI, delineating tissue in real time with physiologic confirmation is challenging. Raman spectroscopy has potential to be an important modality in the intraoperative evaluation of tissue during surgical resection. In vitro experimental studies have shown that this technique can be used to differentiate normal brain tissue from tissue with infiltrating cancer cells and dense cancerous masses with high specificity, indicating the feasibility of this method for in vivo application

Short-term Physiologic Consequences of Regional Pulmonary Vascular Occlusion in Pigs

WHAT WE ALREADY KNOW ABOUT THIS TOPIC: After pulmonary artery occlusion (mimicking a pulmonary embolism), perfusion is redistributed to the rest of the lung tissue, but the distribution of ventilation is uncertain. WHAT THIS ARTICLE TELLS US THAT IS NEW: Data from anesthetized pigs (uninjured lungs) indicates that the perfusion is redistributed as suspected. Similarly, ventilation is redistributed from nonperfused to perfused lung tissue. This limits the increase in dead space and is accompanied by less density in the occluded lung. BACKGROUND: Acute unilateral pulmonary arterial occlusion causes ventilation-perfusion mismatch of the affected lung area. A diversion of ventilation from nonperfused to perfused lung areas, limiting the increase in dead space, has been described. The hypothesis was that the occlusion of a distal branch of the pulmonary artery would cause local redistribution of ventilation and changes in regional lung densitometry as assessed with quantitative computed tomography. METHODS: In eight healthy, anesthetized pigs (18.5 \ub1 3.8 kg) ventilated with constant ventilatory settings, respiratory mechanics, arterial blood gases, and quantitative computed tomography scans were recorded at baseline and 30 min after the inflation of the balloon of a pulmonary artery catheter. Regional (left vs. right lung and perfused vs. nonperfused area) quantitative computed tomography was performed. RESULTS: The balloon always occluded a branch of the left pulmonary artery perfusing approximately 30% of lung tissue. Physiologic dead space increased (0.37 \ub1 0.17 vs. 0.43 \ub1 0.17, P = 0.005), causing an increase in PaCO2 (39.8 [35.2 to 43.0] vs. 41.8 [37.5 to 47.1] mmHg, P = 0.008) and reduction in pH (7.46 [7.42 to 7.50] vs. 7.42 [7.38 to 7.47], P = 0.008). Respiratory system compliance was reduced (24.4 \ub1 4.2 vs. 22.8 \ub1 4.8 ml \ub7 cm H2O, P = 0.028), and the reduction was more pronounced in the left hemithorax. Quantitative analysis of the nonperfused lung area revealed a significant reduction in lung density (-436 [-490 to -401] vs. -478 [-543 to -474] Hounsfield units, P = 0.016), due to a reduction in lung tissue (90 \ub1 23 vs. 81 \ub1 22 g, P < 0.001) and an increase in air volume (70 \ub1 22 vs. 82 \ub1 26 ml, P = 0.022). CONCLUSIONS: Regional pulmonary vascular occlusion is associated with a diversion of ventilation from nonperfused to perfused lung areas. This compensatory mechanism effectively limits ventilation perfusion mismatch. Quantitative computed tomography documented acute changes in lung densitometry after pulmonary vascular occlusion. In particular, the nonperfused lung area showed an increase in air volume and reduction in tissue mass, resulting in a decreased lung density

History dependence of protein adsorption kinetics

The behavior of proteins at biological and synthetic interfaces is often characterized by a strong history dependence caused by long relaxation times or irreversible transitions. In this work, we introduce the rate of adsorption as a means to systematically quantify the extent, and identify the underlying causes, of history dependence. We use multistep kinetic experiments in which the i′th step is an exposure of a Si(Ti)O(2) surface to a flowing fibronectin or cytochrome c solution of concentration c(i) for a time t(i) (c(i) = 0 corresponds to a rinse) and measure the protein adsorption by optical waveguide light mode spectroscopy. The rate of adsorption is sensitive to the structure of the adsorbed layer, and we observe it to greatly increase, for a given adsorbed density, when going from a first to a subsequent adsorption step. This increase is most pronounced when the duration of the initial adsorption step is long. We attribute these observations to the gradual and irreversible formation of protein clusters or locally ordered structures and use them to explain previous underestimates of kinetic data by mesoscopic model descriptions. A thorough understanding of these complex postadsorption events, and their impact on history dependence, is essential for many physiological and biotechnological processes. Optical waveguide lightmode spectroscopy is a promising technique for their macroscopic quantification

Shining light on neurosurgery diagnostics using Raman spectroscopy

Surgical excision of brain tumors provides a means of cytoreduction and diagnosis while minimizing neurologic deficit and improving overall survival. Despite advances in functional and three-dimensional stereotactic navigation and intraoperative magnetic resonance imaging, delineating tissue in real time with physiological confirmation is challenging. Raman spectroscopy is a promising investigative and diagnostic tool for neurosurgery, which provides rapid, non-destructive molecular characterization in vivo or in vitro for biopsy, margin assessment, or laboratory uses. The Raman Effect occurs when light temporarily changes a bond\u27s polarizability, causing change in the vibrational frequency, with a corresponding change in energy/wavelength of the scattered photon. The recorded inelastic scattering results in a fingerprint or Raman spectrum of the constituent under investigation. The amount, location, and intensity of peaks in the fingerprint vary based on the amount of vibrational bonds in a molecule and their ensemble interactions with each other. Distinct differences between various pathologic conditions are shown as different intensities of the same peak, or shifting of a peak based on the binding conformation. Raman spectroscopy has potential for integration into clinical practice, particularly in distinguishing normal and diseased tissue as an adjunct to standard pathologic diagnosis. Further, development of fiber-optic Raman probes that fit through the instrument port of a standard endoscope now allows researchers and clinicians to utilize spectroscopic information for evaluation of in vivo tissue. This review highlights the need for such an instrument, summarizes neurosurgical Raman work performed to date, and discusses the future applications of neurosurgical Raman spectroscopy

Applications of Raman spectroscopy in cancer diagnosis

Novel approaches toward understanding the evolution of disease can lead to the discovery of biomarkers that will enable better management of disease progression and improve prognostic evaluation. Raman spectroscopy is a promising investigative and diagnostic tool that can assist in uncovering the molecular basis of disease and provide objective, quantifiable molecular information for diagnosis and treatment evaluation. This technique probes molecular vibrations/rotations associated with chemical bonds in a sample to obtain information on molecular structure, composition, and intermolecular interactions. Raman scattering occurs when light interacts with a molecular vibration/rotation and a change in polarizability takes place during molecular motion. This results in light being scattered at an optical frequency shifted (up or down) from the incident light. By monitoring the intensity profile of the inelastically scattered light as a function of frequency, the unique spectroscopic fingerprint of a tissue sample is obtained. Since each sample has a unique composition, the spectroscopic profile arising from Raman-active functional groups of nucleic acids, proteins, lipids, and carbohydrates allows for the evaluation, characterization, and discrimination of tissue type. This review provides an overview of the theory of Raman spectroscopy, instrumentation used for measurement, and variation of Raman spectroscopic techniques for clinical applications in cancer, including detection of brain, ovarian, breast, prostate, and pancreatic cancers and circulating tumor cells