Diseño del modelo de costes para una empresa. Caso real de una cooperativa de aceite

El objetivo final de este trabajo ha sido obtener una imagen clara y fiel de los costes necesarios en los que incurre una empresa real del sector agrícola durante el proceso de producción. Debido a la complejidad de algunos de los datos no hemos podido hacer una ficha de costes para cada producto, si no que se han seleccionado los productos con mayor cuota de venta ya que estos son los que más gastos tienen asociados a lo largo del periodo. Con los datos obtenidos hemos podido: - Evaluar si todos los costes son necesarios o podrían llegar a reducirse, por lo tanto ayuda a la hora de decidir la estrategia a seguir. - Analizar el margen de beneficios que se obtuvo, el cual nos sirve para poder tomar decisiones que mejoren este beneficio para próximos periodos

Analysing definition questions by two machine learning approaches

In automatic question answering, the identification of the correct target term (i.e. the term to define) in a definition question is critical since if the target term is not correctly identified, then all subsequent modules have no chance of providing relevant nuggets. In this paper, we present a method to tag a question sentence experimenting with two learning approaches: QTag and Hidden Markov Model. We tested the methods in five collections of questions, PILOT, TREC 2003, TREC 2004, CLEF 2004 and CLEF 2005. We performed ten-fold cross validation for each collection and we also tested with all questions together. The best accuracy rates for each collection were obtained using QTag, but with all questions together the best accuracy rate is obtained using HMM.IFIP International Conference on Artificial Intelligence in Theory and Practice - Speech and Natural LanguageRed de Universidades con Carreras en Informática (RedUNCI

Co-Integration between Mortgage Markets in the Monetary Union: 1995–2008

This study provides evidence on the level of integration within the European Monetary Union mortgage markets between 1995 and 2008. The relationships between national mortgage markets are analyzed and an assessment is made of the extent to which these co-integrate with one another and with the average. In order to achieve this, mortgage interest rate series are studied using co-integration methodology. The process reveals that there are few relationships of this kind, and those that exist are most prevalent in the period 2000–2005 and, to a lesser extent, at the end of the period analyzed.mortgage market, European Monetary Union, integration, co-integration, rolling regression

Monitoring and analytics to measure heat resilience of buildings and support retrofitting by passive cooling

Designing buildings to prevent indoor overheating requires the definition of accurate procedures to measure the passive survivability of buildings and support retrofitting. This research proposes innovative diagnostic methods to audit the heat resilience of buildings using long-term monitoring data of temperature and CO2 concentrations. The aim is to identify optimal passive cooling alternatives to retrofit the built environment through a speedy and less-disruptive assessment of the actual building performance. The approach focuses on three steps: (1) characterisation of the overheating situation of the indoor environment by a novel seasonal building overheating index (SBOI) ranging from 0 to 100%; (2) diagnosis of the indoor environment through a heat balance map that divides building performance into four thermal stages related to the positive or negative influence of total heat flux, and the ventilation and infiltration load; (3) and calculation of air change rates associated with ventilation and infiltration per thermal stage using the CO2-based decay method. The diagnostic analytics were developed in Python and tested on three homes. The results demonstrate how the proposed approach can efficiently characterise the overheating situation of buildings, with Home 2 showing the most vulnerable scenario (SBOI>35%). Moreover, the indicators identified the best available passive cooling opportunities concerning the reduction of solar and heat gains for Home 2, and the increase of ventilative cooling for Home 1. The research highlights the role of diagnostic analytics using real monitoring data to audit seasonal building performance beyond standard tests and simulations. The source code can be found at https://github.com/lizanafj/analytics-to-assess-the-heat-resilience-of-buildings.ERDF for the Andalusian region US -15547Andalusian Government US.20-06European Commission 101023241Andalusian Government (Junta de Andalucia-Consejeria de Economia, Innovacion y Ciencia) POST- DOC_21-00575Spanish Governmen

The Environmental Attitudes and Behaviours of European Golf Tourists

Environmental attitudes and behaviours have received relatively little attention in golf tourism, compared to other tourism research areas. Golf tourism provides products and services based on nature, and they should focus on the environment. Golf has become increasingly important in the development of European tourism within the last decade. Moreover, golf is one of the primary motivations for European tourists in the sports tourism sector. This study is based on a sample of 431 golf tourists, from different nationalities, who visit Andalusia, Spain. This research examines the relationship between environmental attitudes and behavioural intentions for three subsamples of European nationalities: British, German, and Spanish. This relationship was corroborated in the three subsamples. However, the national citizenship of European golf tourists was not a moderator effect on the relationship between environmental attitudes and behavioural intentions

El Sistema Financiero Nacional : Evaluación Financiera del banco comercial Bancentro La FISE, durante el periodo comprendido del 2011 al 2015

El presente trabajo denominado “Análisis de situación financiera del Banco de crédito centroamericano, S.A. LAFISE- BANCENTRO” tiene como objetivo principal analizar la situación financiera del Banco Lafise durante el periodo comprendido del 2011 al 2015. En la evaluación financiera se analizó cual ha sido el grado de endeudamiento que ha tenido el Banco, el nivel de rentabilidad, el comportamiento que han presentaron los Activos, Pasivos y Patrimonio, y de esta manera compararlo con el Sistema Bancario en los periodos comprendidos, mediante las técnicas y herramientas financieras, las cuales son de gran importancia y mucha utilidad para llevar a cabo el objetivo general planteado en la investigación. Las principales herramientas que se utilizaron para el análisis fueron: el balance general y estado pérdidas y ganancias de cada periodo, en cual se aplicaron las técnicas financieras fundamentales como lo son el análisis vertical, análisis horizontal, análisis de razones financieras, análisis de series de tiempo, y el análisis de corte transversal, aplicados a la evaluación financiera las cuales a través del uso de estas técnicas dieron un panorama muy amplio acerca del comportamiento y la evolución que ha tenido el Banco, para efectos prácticos con el resultado obtenido del análisis realizado, se mostró que los Activos de la entidad crecieron en 65% en comparación al 2011 con el 2015. Como resultado del análisis que se realizó, se puede concluir que el Banco Lafise tiene un Rentabilidad Neta aceptable y confiable para los accionistas, ya que entra en el rango de medición internacional de Martínez de Bueno

A Study on the Parametric Design Parameters That Influence Environmental Ergonomics and Sustainability

The publication is part of Grant FJC2021-047711-I, funded by MCIN/AEI/10.13039/5011000 11033 and by the European Union NextGenerationEU/PRTR awarded to Carmen Díaz-López through contract reference USE-23442-MThe parametric design applied to the built environment is critical to creating sustainable and resilient spaces. However, this research field involves a vast and complex amount of disconnected information. Therefore, this paper aims to analyse research trends in applying parametric design to optimise sustainability and environmental ergonomics parameters in built environments. The following specific objectives are identified to meet this objective: (i) a quantitative analysis based on a systematic literature review; (ii) a qualitative review based on a performance analysis and scientific mapping; and (iii) a comparative analysis of case studies applying parametric language for the optimisation of sustainability and environmental ergonomics parameters. The 1045 research records covering 1974 to 2021 illustrate a field in development that evolves from early digital advances to climate change adaptations, the circular economy and resilience. It highlights the importance of applying bioclimatic techniques in the built environment, identifying the most optimised measures and encouraging the creation of guidelines to serve as a protocol for future studies, contributing to the existing body of knowledge by highlighting trends, establishing research themes, outlining research networks and suggesting areas for further studies.MCIN/AEI FJC2021-047711-IEuropean Commission USE-23442-

Foreign Direct Investment in a Process of Economic Integration: The Case of Spanish Manufacturing, 1986-1992

In this paper we analyze the main characteristic features of foreign direct investment (FDI) directed to Spanish manufacturing, both across industries and through time, for the years 1986- 1992. During this period, Spain was one of the most important recipients of FDI inflows in the world, coinciding with the first years of integration into the European Union and the prospects about the completion of the Single European Market by 1992. To this end, a relative FDI measure is related to several industry indicators, as well as to some macroeconomic variables, which allows us to obtain a general characterization of FDI in Spanish manufacturing over that period.Foreign direct investment, Spanish manufacturing industry, European integration

La Mujer Fatal en la Ópera

This article studies some of the most remarkable female roles in opera repertoire: Manon, Carmen, Dalila, Mélisande, Salomé and Lulú, exploring the similarities that can be found among them at different levels, despite the disparity of their literary origin and conception. The central point is constituted by their relationship with the features of the Femme Fatale. The article takes an etymological starting point such as the interpretation of the term «fatale» which relates the attraction they provoke in men with a tragic fate that inexorably links love and death in an inexorable way. We focus only on certain important features such as the tremendous impression they cause on men, their musical presentation and their premonition or prediction of death.Este artículo estudia algunos de los personajes femeninos más destacados del repertorio operístico: Manon, Carmen, Daila, Mélisande, Salomé y Lulú, indagando el paralelismo que se establecen en diversos niveles entre ellas pese a la disparidad de sus orígenes y concepción literarios, y tomand como hilo conductor los aspectos que las relacionan con alguno de los rasgos de la femme fatale. Partiendo de un concepto etimológico del término «fatal» que relaciona la atracción que estas mujeres despiertan en los hombres con un destino fatídico en el que el amor y la muerte están irremisiblemente ligados. Nos detenemos solo en algunos aspectos importantes como son el decisivo efecto que provocan en los hombres, la presentación musical, y la premonición o el vaticinio de la muerte

Hamás se hace fuerte actuando como una ONG

Depto. de Historia, Teorías y Geografías PolíticasFac. de Ciencias Políticas y SociologíaTRUEpu