Análisis Contable y Financiero: Una Herramienta Clave Para La Eficiente Gestión Financiera Y Contable En La Empresa/Accounting and Financial Analysis: A Key Tool for Efficient Financial and Accounting Management in the Company

El análisis financiero y contable es fundamental para evaluar el rendimiento real económico, financiero y contable de una empresa, detectar dificultades y aplicar las medidas correctivas necesarias para resolverlos. La información contable que se refleja en los estados financieros como el balance general, cuenta de resultados, y el estado de flujos de efectivo en forma de datos resumidos. Sin embargo, para que los datos sean útiles para los usuarios de los estados financieros y contables, deben estar claramente analizados. Algunas de las maneras de analizar incluyen el uso de ratios, análisis de flujo de efectivo y análisis vertical y horizontal. De este contexto, en este estudio se evaluó la importancia del análisis financiero y contable como una herramienta clave para administrar la empresa eficientemente. El estudio fue analítico en el ámbito de aplicación con diseño documental basado en los fundamentos teóricos de diversos autores. Los resultados más relevantes del análisis indicaron que las empresas, privadas, instituciones públicas y de gobierno hacen hincapié en el uso de análisis de estados financieros como una herramienta para determinar la liquidez, solvencia, precio de las acciones, rentabilidad, crecimiento del negocio y pronósticos. The financial and accounting analysis is fundamental to evaluate the real economic, financial and accounting performance of a company, detect difficulties and apply the necessary corrective measures to solve them. The accounting information in the form of financial statements such as the balance sheet, income statement, and the statement of cash flows in the form of summary data. However, for the data to be useful for the users of the financial and accounting statements they must be analyzed. Some of the ways to analyze include the use of ratios, cash flow analysis and vertical and horizontal analysis. In this context, this study will evaluate the importance of financial and accounting analysis as a key tool to manage the company efficiently. The study will be analytical in the scope of application with documentary design based on the theoretical foundations of various authors. The most relevant results of the analysis indicate that companies, private, public and government institutions emphasize the use of financial statement analysis as a tool to determine liquidity, solvency, share price, profitability, business growth and forecasts. Palabras clave: contable, financiero, eficiencia, gestión, empresa. Keywords: accounting, financial, efficiency, management, company

DFTB+, a software package for efficient approximate density functional theory based atomistic simulations

DFTB+ is a versatile community developed open source software package offering fast and efficient methods for carrying out atomistic quantum mechanical simulations. By implementing various methods approximating density functional theory (DFT), such as the density functional based tight binding (DFTB) and the extended tight binding method, it enables simulations of large systems and long timescales with reasonable accuracy while being considerably faster for typical simulations than the respective ab initio methods. Based on the DFTB framework, it additionally offers approximated versions of various DFT extensions including hybrid functionals, time dependent formalism for treating excited systems, electron transport using non-equilibrium Green’s functions, and many more. DFTB+ can be used as a user-friendly standalone application in addition to being embedded into other software packages as a library or acting as a calculation-server accessed by socket communication. We give an overview of the recently developed capabilities of the DFTB+ code, demonstrating with a few use case examples, discuss the strengths and weaknesses of the various features, and also discuss on-going developments and possible future perspectives

Ruddlesden-Popper hybrid lead bromide perovskite nanosheets of phase pure n = 2: stabilized colloids stored in the solid state

Ruddlesden-Popper lead halide perovskite (RP-LHP) nano-nanostructures can be regarded as self-assembled quantum wells or superlattices of 3D perovskites with an intrinsic quantum well thickness of a single or a few (n=2-4) lead halide layers; the quantum wells are separated by organic layers. They can be scaled down to a single quantum well dimension. Here, the preparation of highly (photo)chemical and colloidal stable hybrid LHP nanosheets (NSs) of ca. 7.4 μm lateral size and 2.5 nm quantum well height (thereby presenting a deep blue emission at ca. 440 nm), is reported for the first time. The NSs are close-lying and they even interconnect when deposited on a substrate. Their synthesis is based on the use of the p-toluenesulfonic acid/dodecylamine (pTS/DDA) ligand pair and their (photo)chemical stability and photoluminescence is enhanced by adding EuBr2 nanodots (EuNDs). Strikingly, they can be preserved as a solid and stored for at least one year. The blue emissive colloid can be recovered from the solid as needed by simply dispersing the powder in toluene and then using it to prepare solid films, making them very promising candidates for manufacturing devices

Relation of the associated factors in the development of gamified experiences

Actualmente una de las principales preocupaciones entre los docentes es la falta de implicación del alumnado en las tareas académicas y su propio aprendizaje, ya que los primeros necesitan que los segundos participen o tomen parte de manera activa en muchas de las situaciones en los procesos de enseñanza-aprendizaje. Uno de los elementos principales es la falta de motivación de los alumnos ante los aprendizajes que deben realizar en clase. Las metodologías activas se presentan como una alternativa para que los alumnos construyan de forma activa su aprendizaje, con la guía del profesor. Entre las metodologías activas se encuentra la gamificación, que se presenta como una metodología se utiliza técnicas y estructuras del juego en contextos no lúdicos, para provocar y construir un aprendizaje. Esta investigación tiene como objetivo definir y contrastar un modelo explicativo sobre las dimensiones personales que entran a formar parte de los alumnos con el uso de dicha metodología como son el dominio del alumno, el disfrute, la ausencia de efecto negativo y la absorción con respecto al pensamiento creativo del estudiante. El instrumento empleado es el cuestionario gAMEX, traducido y validado por los autores del presente manuscrito para este contexto, como una investigación previa a la actual. Los resultados obtenidos muestran que existe una relación positiva entre todas las dimensiones, es decir, el dominio del alumno, su disfrute, la ausencia de efecto negativo y la absorción del alumno con el pensamiento creativo del mismo. También existe relación entre las dimensiones ausencia de efecto negativo y dominio con el disfrute de los estudiantes y entre el dominio y el disfrute de los estudiantes con la absorción de los mismos en el aprendizaje mediante experiencias gamificadasCurrently one of the main concerns among teachers is the lack of involvement of students in academic tasks and their own learning, since the former need the latter to participate or take an active part in many of the situations in the teaching processes -learning. one of the main elements is the lack of motivation of the students before the learning that they must carry out in class. Active methodologies are presented as an alternative for students to actively build their learning, with the teacher's guidance. Among the active methodologies is gamification, which is presented as a methodology using techniques and structures of the game in non-recreational contexts, to provoke and build learning. This research aims to define and contrast an explanatory model about the personal dimensions that become part of the students with the use of this methodology such as the student's mastery, enjoyment, the absence of negative effect and absorption with respect to creative student thinking. The instrument used is the gAMEX questionnaire, translated and validated by the authors of this manuscript for this context, as a previous investigation to the current one. The results obtained show that there is a positive relationship between all dimensions, that is, the student's mastery, their enjoyment, the absence of a negative effect and the student's absorption with the student's creative thinking. There is also a relationship between the dimensions absence of negative effect and dominance with the enjoyment of the students and between the dominance and the enjoyment of the students with their absorption in learning through gamified experience

Potenciales nuevas variedades de papa biofortificada con altos contenidos de hierro y zinc, para contribuir a la seguridad alimentaria y nutricional en agricultura familiar alto andina. Reporte Final STC.

La papa es un alimento fundamental en las zonas Alto Andinas del Perú donde alrededor de 730,000 familias (3.56 millones de personas) cultivan y consumen la papa directamente. Sin embargo, es también en las zonas rurales Alto Andinas donde los niveles de desnutrición en niños y madres gestantes son alarmantemente altos (41% y 21% de prevalencia de anemia respectivamente). Con el objetivo de mejorar la seguridad alimentaria y nutricional de familias en situación de vulnerabilidad en los Andes del Perú, el CIP ha desarrollado un grupo de clones biofortificados de papa resistencia a las plagas y enfermedades más importantes en el Perú (caso del tizón tardío), con rendimientos superiores y calidad culinaria para agricultores y consumidores y con altos contenidos de hierro y zinc. En este estudio, 30 clones biofortificados tetraploides elites fueron identificados y evaluados junto con 4 variedades testigos en 9 localidades del Perú, con el objetivo de cuantificar e interpretar la interacción genotipo por ambiente (GxA) de las variables rendimiento total de tubérculo (t ha-1), contenido de hierro (mg kg-1) BS y zinc (mg kg-1) BS. La metodología de selección participativa fue utilizada en cada una de las localidades. El estudio permitió seleccionar un total de 8 clones biofortificados según performance en campo, calidad culinaria y contenido nutricional para su posterior evaluación y lanzamiento de al menos una variedad de papa biofortificada según zona agroecológica en Perú

Application of magnetorheological fluids in the design of a leg prosthesis with active damping

The article is about of research of the behavior of magnetorheological materials (MR), later it will be implemented in a prototype leg prosthesis with active damping for people who have suffered amputations in lower extremities, which considers the use of an actuator with Magnetorheological Fluids (MRF) LORD MRF – 140 CG, whose control is based on the adjustment of the magnetic field applied to the MRF using in its design the main parameters of anatomy and biomechanics of the foot-leg system, so that the force applied in the course of the gait cycle it can be absorbed by the prosthesis, reducing the impact on the user's column thus allowing the prosthesis to be subjected to tests for emulation in different positions according to the applied load

Policy-making tool for optimization of transit priority lanes in urban network

Transit improvement is an effective way to relieve traffic congestion and decrease greenhouse gas emissions. Improvement can be in the form of new facilities or giving on-road priority to transit. Although construction of off-road mass transit is not always viable, giving priority to transit can be a low-cost alternative. A framework is introduced for optimization of bus priority at the network level. The framework identifies links on which a bus lane should be located. Allocation of a lane to transit vehicles would increase the utility of transit, although this can be a disadvantage to auto traffic. The approach balances the impact on all stakeholders. Automobile advocates would like to increase traffic road space, and the total travel time of users and total emissions of the network could be reduced by a stronger priority scheme. A bilevel optimization is applied that encompasses an objective function at the upper level and a mode choice, a traffic assignment, and a transit assignment model at the lower level. The proposed optimization helps transport authorities to quantify the outcomes of various strategies of transit priority. A detailed sensitivity analysis is carried out on the relative weight of each factor in the objective function. The proposed framework can also be applied in the context of high-occupancy-vehicle lanes and heavy-vehicle priority lanes

Evidence for a Monolayer Excitonic Insulator

The interplay between topology and correlations can generate a variety of unusual quantum phases, many of which remain to be explored. Recent advances have identified monolayer WTe2 as a promising material for exploring such interplay in a highly tunable fashion. The ground state of this two-dimensional (2D) crystal can be electrostatically tuned from a quantum spin Hall insulator (QSHI) to a superconductor. However, much remains unknown about the nature of these ground states, including the gap-opening mechanism of the insulating state. Here we report systematic studies of the insulating phase in WTe2 monolayer and uncover evidence supporting that the QSHI is also an excitonic insulator (EI). An EI, arising from the spontaneous formation of electron-hole bound states (excitons), is a largely unexplored quantum phase to date, especially when it is topological. Our experiments on high-quality transport devices reveal the presence of an intrinsic insulating state at the charge neutrality point (CNP) in clean samples. The state exhibits both a strong sensitivity to the electric displacement field and a Hall anomaly that are consistent with the excitonic pairing. We further confirm the correlated nature of this charge-neutral insulator by tunneling spectroscopy. Our results support the existence of an EI phase in the clean limit and rule out alternative scenarios of a band insulator or a localized insulator. These observations lay the foundation for understanding a new class of correlated insulators with nontrivial topology and identify monolayer WTe2 as a promising candidate for exploring quantum phases of ground-state excitons.Comment: 37 pages, 4 Main Figures + 15 SI Figur

Calorimetry for low-energy electrons using charge and light in liquid argon

Precise calorimetric reconstruction of 5-50 MeV electrons in liquid argon time projection chambers (LArTPCs) will enable the study of astrophysical neutrinos in DUNE and could enhance the physics reach of oscillation analyses. Liquid argon scintillation light has the potential to improve energy reconstruction for low-energy electrons over charge-based measurements alone. Here we demonstrate light-augmented calorimetry for low-energy electrons in a single-phase LArTPC using a sample of Michel electrons from decays of stopping cosmic muons in the LArIAT experiment at Fermilab. Michel electron energy spectra are reconstructed using both a traditional charge-based approach as well as a more holistic approach that incorporates both charge and light. A maximum-likelihood fitter, using LArIAT\u27s well-tuned simulation, is developed for combining these quantities to achieve optimal energy resolution. A sample of isolated electrons is simulated to better determine the energy resolution expected for astrophysical electron-neutrino charged-current interaction final states. In LArIAT, which has very low wire noise and an average light yield of 18 pe/MeV, an energy resolution of σ/E≃9.3%/E 1.3% is achieved. Samples are then generated with varying wire noise levels and light yields to gauge the impact of light-augmented calorimetry in larger LArTPCs. At a charge-readout signal-to-noise of S/N≃30, for example, the energy resolution for electrons below 40 MeV is improved by ≈10%, ≈20%, and ≈40% over charge-only calorimetry for average light yields of 10 pe/MeV, 20 pe/MeV, and 100 pe/MeV, respectively