Estrategia financiera en las micro, pequeñas y medianas empresas

Este artículo se encamina a la presentación de lo que puede ser una estrategia que permita, a la luz de la teoría de las finanzas, generar contraste empírico para visualizar la importancia de la producción de las micro, pequeñas y medianas empresas en el proceso de generación de valor agregado para las comunidades que están vinculadas directamente con ellas. En este sentido, se plantean los determinantes que pueden generar competitividad en estas organizaciones, y se resalta el aspecto financiero como objetivo general de la propuesta, para lo cual se visualiza un panorama general como escenario de aplicación, pues se considera que la estructura financiera de las mipymes en cualquier sector se caracteriza por variables de análisis similares.  Abstract This articulate is directed upon presentment of which it can be a strategy that allows the light of the theory of the finances, for generating empirical resistance to visualize the importance of the production of micro, small and medium companies in the process of generation of value added for the communities that are tie directly with them. In this sense, the determinants consider that can generate competitiveness in this organizations, and the financial aspect like general mission of the proposal is emphasized, for which a general panorama like scene of application, because it is considered that the financial structure of the Mipymes, in any sector visualizes is characterized by variables of similar analyses.

Herramientas predictivas en política financiera para empresas rentables

This article is addressed from the strategic perspective in finances, its goal is to show recent technical equipment related to procedures/practices of financial analysis of prediction and its use in the management, and also to understand at what point there is an optimal capital structure. Forthisreason we construct a conceptual support based on trade-off theory and the study of techniques and tools that lead to measure the results obtained in a management period. We conclude that when the authors use statistics, they establish patterns that characterize organizations and that are treated in the field of prediction and description.El presente artículo es abordado desde la perspectiva estratégica en finanzas, el objetivo es mostrar el material técnico reciente sobre procedimientos/ prácticas de análisis financieros de predicción y su utilización en la gestión, así como entender en qué momento se da una estructura óptima de capital. Por tal razón se construye un soporte conceptual basado en la teoría del trade-off y el estudio de técnicas y herramientas que conduzcan a medir los resultados que se obtienen en un periodo de gestión. Se concluye que los autores, al hacer uso de la estadística, establecen patrones que caracterizan las organizaciones y que son tratados en el campo de la predicción y la descripción

O cooperativismo e a economia solidária: gênese e história

Purpose: This article presents a systematic review of philosophical thought about the beginnings of the solidarity economy in the international and national context. Description: The development of the global economy requires new settings for thinking and the praxis of cooperativism or solidarity economies in the dif ferent activities that constitute the work of human beings, i.e., politics, society, economics, and culture, among others. This article describes the development of cooperativism and the solidarity economy from their conception to their contribution to the improvement of the quality of life of human beings, in addition to providing a suitable setting for the approaches generated by the peace agreements in Colombia. Viewpoint: The article attempts to consider theoretical development from the different schools of thought that have arisen over time, from the concept of the solidarity economy as a response to the social crises that have accompanied civilization. Conclusions: Solidarity has historically been based on social development that seeks equity, justice, and sustainability for individuals. The description provided in this article allows us to establish the characterization of thinking about solidarity as a basis for the progress of modern communities.Propósito: el presente artículo realiza una revisión sistemática del pensamiento filosófico en función de los comienzos de la economía solidaria, en los contextos internacional y nacional. Descripción: Actualmente el desarrollo de la economía globalizada exige nuevos escenarios que involucren el pensamiento y la praxis en las diferentes actividades que constituyen el quehacer de los seres humanos. Punto de vista: en consecuencia el objetivo del artículo se fundamenta en dar una mirada al desarrollo teórico que se puede leer desde las diferentes corrientes expuestas en el tiempo en torno a la economía solidaria, como una respuesta a las crisis sociales que han acompaña  Propósito: o presente artigo apresenta uma revisão sistêmica do pensamento filosófico sobre os começos da economia solidária nos contextos internacional e nacional. Descrição: o desenvolvimento da economia globalizada exige novos cenários que envolvam o pensamento e a práxis cooperativa ou de economia solidária nas diferentes atividades que constituem o trabalho dos seres humanos, isto é, na política, na sociedade, na economia, na cultura, entre outras. Neste artigo ilustra-se o desenvolvimento do cooperativismo e da economia solidária desde sua concepção até sua contribuição para a melhoria da qualidade de vida dos seres humanos; além disso, propiciar um cenário adequado para os enfoques que geram os acordos de paz na Colômbia. Ponto de vista: o artigo tenta apresentar o desenvolvimento teórico, a partir das diferentes correntes surgidas no transcurso do tempo, do conceito de economia solidária como uma resposta às crises sociais que acompanharam o transcurso da humanidade. Conclusões: a solidariedade ao longo da história veio-se constituindo com base num desenvolvimento social que procura a equidade, a justiça e a sustentabilidade dos indivíduos. A descrição feita neste artigo permite-nos estabelecer a caracterização do pensamento solidário como base para o progresso das comunidades no contexto atual

Del dicho al hecho: una discusión acerca del devenir histórico de las teorías administrativas y su correspondencia con las prácticas empresariales

Este artículo se deriva de la formulación de la línea de investigación en Información, Control y Gestión en su eje de identidad epistémico-disciplinal. Se realiza una reflexión acerca de la evolución del pensamiento administrativo y para ello se efectúa un recorrido por los autores representantes de las diferentes escuelas de pensamiento administrativo: Clásicas, Neoclásica,  Relaciones Humanas y Pensamiento Administrativo de Montreal, develando cómo cada una de ellas inserta el papel del ser humano en el desarrollo de las actividades empresariales y cómo éste se convierte en un aspecto clave de controversia.   Finalmente, se concluye que el rescate de los valores culturales, éticos y sociales de los seres humanos no pasa de ser una retórica, que no trasciende la realidad empresarial, y se dejan algunos elementos para tratar en trabajos futuros ABSTRACT This article derives from the formulation of the line of investigation on Information, Management and Control in its axis of disciplinal epistemic identity. A reflection is made about the evolution of the administrative thought, for which is done a going through the most representative authors of the different schools of administrative thought: Classic, neoclassic, Human Relations and Administrative Thought of Montreal, permiting to reveal how each of these ideas insert the human being’s role in the development of the enterprise activities and how this one becomes a key aspect of controversy. Finally, the conclusion is that the rescue of the cultural, ethical and social values of the human beings does not happen to be more than a rhetoric, that does not extend the enterprise´s reality, and some elements are left to be considered in future works

Respiración, excreción y relación oxígeno: nitrógeno de filosomas de la langosta roja Panulirus interruptus

The culture of the lobster Panulirus interruptus is limited due to the lack of knowledge that allow the completion of all larval stages. This work presents data on daytime and nightime oxygen consumption and ammonia excretion in phyllosoma I and II of the red lobster Panulirus interruptus reared in the lab at 21 °C and feeding with enriched Artemia nauplii. During starvation, the oxygen consumption by larvae phyllosoma dropped from 5.29 in the first hour to 3.54 mg O2 g-1h-1 after 14 h. The postabsorptive state was achieved after 13.5 h of starvation. This observation was taken into account to use starved larvae in our study. Oxygen consumption in the daytime was significantly higher than in the nightime in both larval stages. The levels of oxygen consumption (mg O2 g-1h-1) during daytime and nightime were: 4.28 and 3.66 in phyllosoma I and; 3.8 and 3.17 in phyllosoma II, respectively. There were no significant daytime/nightime differences of ammonia excretion: phyllosoma I excreted 0.011 to 0.095 mg NH4 g-1h-1; phyllosoma II excreted 0 to 0.65 mg NH4 g-1h-1. Oxygen consumption and ammonia excretion were significantly higher in phyllosoma I than in phyllosoma II. There were no significant differences between daytime and nightime The Oxygen-Nitrogen ratios of 59.1 to 422.4 obtained in both stages suggest a catabolism ranging from utilization of equal values of proteins and lipids to utilization of lipids and carbohydrates.El cultivo de la langosta Panulirus interruptus está limitado por la ausencia de conocimientos que permitan concluir el ciclo larval con eficiencia. Este trabajo presenta resultados sobre la respiración y la excreción de larvas filosomas tempranas cultivadas en el laboratorio a 21 °C y alimentadas con nauplios de Artemia enriquecidos con microalgas Isochrysis sp. y Chaetoceros muelleri. El estado postabsortivo se obtuvo después de 13.5 horas de ayuno. Durante el ayuno, el consumo del oxígeno de las larvas disminuyó de 5.29 mg O2 g-1 h-1 en la primera hora a 3.54 mg O2 g-1 h-1 después de 14 horas. El consumo de oxígeno diurno fue significativamente mayor que el nocturno en las filosomas de los estadios I y II. Los niveles medios del consumo de oxígeno durante día y noche fueron: 4.28 y 3.66 en filosoma I, y 3.8 y 3.17 en filosoma II, respectivamente. No se encontraron diferencias significativas en la excreción de amoniaco entre el día y la noche: las filosomas I excretaron de 0.011 a 0.095 mg NH4 g-1 h-1 , y las filosomas II, de 0-0.65 mg NH4 g-1 h-1 . Las tasas de consumo de oxígeno y excreción del amoniaco fueron significativamente más altas en filosoma I que en filosoma II. No se detectaron diferencias significativas entre el día y la noche, en la relación O: N (oxígeno:nitrógeno). Las relaciones O:N de 59.1 a 422.4 obtenidas en ambas fases indican un catabolismo que va de la utilización de mezclas iguales de proteínas y lípidos a la utilización de lípidos e hidratos de carbono

Administración y sustentabilidad

1 archivo PDF (xxvii, 365 páginas) ; 2a ed., corregida y aumentadaLa sustentabilidad desde las instituciones obliga a pensar en la necesidad de administradores que rebasen el discurso de la técnica, que sean capaces de realizar un trabajo transdisciplinario, lo cual los obliga a su vez a una continua formación sobre la dimensión política y económica de los sectores en los que se insertan a trabajar, en la búsqueda de las condiciones que hagan posible un desarrollo sustentable. El presente material queda organizado bajo tres grandes rubros: El primero, Desarrollo sustentable: naturaleza y economía el segundo, Comunicación y sociedad sustentable y el tercero, Educación y sustentabilidad; el trabajo de la Maestra Ma. Luisa Murga Meler quedará como un análisis crítico sobre el desarrollo sustentable y tendrá lugar particular al final de esta compilación

Metabolic Impairments Caused by Pesticides in Mammals and Their Interactions with Other Pollutants

The biological systems are exposed to a complex environment in which the contaminants can interact in a synergistic/antagonistic fashion and for this reason, the study of “chemical cocktails” is of great interest to fully understand the final biological effect. To evaluate the final biological response of a pollutant, it is essential to have an adequate analytical methodology that allows the correct monitoring of environmental systems in order to establish their quality, and, when appropriate, the application of corrective measures. Undoubtedly, massive methods “the omics” are among the most efficient current tools. To this end, transcriptomics, proteomics, metabolomics and chemical speciation can provide very useful information, mainly when they are combined. However, the combination of proteomics with metabolomics has some drawbacks as the temporal space is different (i.e. metabolomics gives information about what happens right now, but it can be related with numerous post-translational modifications happened previously). In this sense, it seems that the combination of genomics with metabolomics is easier. Thus, when metabolomics data are interpreted in combination with genomic, transcriptomic and proteomic results, in the so-called systems biology approach, a holistic knowledge of the organism/process under investigation can be achieved

Predictive Value of Serum Antibodies and Point Mutations of AQP4, AQP1 and MOG in A Cohort of Spanish Patients with Neuromyelitis Optica Spectrum Disorders

The detection of IgG aquaporin-4 antibodies in the serum of patients with Neuromyelitis optica (NMO) has dramatically improved the diagnosis of this disease and its distinction from multiple sclerosis. Recently, a group of patients have been described who have an NMO spectrum disorder (NMOsd) and who are seronegative for AQP4 antibodies but positive for IgG aquaporin-1 (AQP1) or myelin oligodendrocyte glycoprotein (MOG) antibodies. The purpose of this study was to determine whether AQP1 and MOG could be considered new biomarkers of this disease; and if point mutations in the gDNA of AQP4, AQP1 and MOG genes could be associated with the etiology of NMOsd. We evaluated the diagnostic capability of ELISA and cell-based assays (CBA), and analyzed their reliability, specificity, and sensitivity in detecting antibodies against these three proteins. The results showed that both assays can recognize these antigen proteins under appropriate conditions, but only anti-AQP4 antibodies, and not AQP1 or MOG, appears to be a clear biomarker for NMOsd. CBA is the best method for detecting these antibodies; and serum levels of AQP4 antibodies do not correlate with the progression of this disease. So far, the sequencing analysis has not revealed a genetic basis for the etiology of NMOsd, but a more extensive analysis is required before definitive conclusions can be drawn.Ministerio de Economía y CompetitividadFEDER (Grants PI16/01249 y PI16/00493

Blue SHG enhancement by silver nanocubes photochemically prepared on a RbTiOPO4 ferroelectric crystal

This is the peer reviewed version of the following article: Blue SHG enhancement by silver nanocubes photochemically prepared on a RbTiOPO4 ferroelectric crystal, which has been published in final form at http://doi.org/10.1002/adma.201401603. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived VersionsSilver nanocubes with low size dispersion have been selectively photo-deposited on the positive surface of a periodically poled RbTiOPO 4 ferroelectric crystal. The obtained nanocubes show preferential orientations with respect to the substrate suggesting ep itaxial growth. The plasmonic resonances supported by the nanocubes are exploited to enhance blue SHG at the domain wallsThis work has been supported by the Spanish Government under projects MAT2010–17443, MAT2011–29255-C02–02 and MAT2013– 43301-R, Comunidad de Madrid under grant S2009/1756 and Generalitat de Catalunya under project 2009SGR23

Comparative analysis for the presence of IgG anti-aquaporin-1 in patients with NMO-Spectrum disorders

Detection of IgG anti-Aquaporin-4 (AQP4) in serum of patients with Neuromyelitis optica syndrome disorders (NMOSD) has improved diagnosis of these processes and differentiation from Multiple sclerosis (MS). Recent findings also claim that a subgroup of patients with NMOSD, serum negative for IgG-anti-AQP4, present antibodies anti-AQP1 instead. Explore the presence of IgG-anti-AQP1 using a previously developed cell-based assay (CBA) highly sensitive to IgG-anti-AQP4. Serum of 205 patients diagnosed as NMOSD (8), multiple sclerosis (94), optic neuritis (39), idiopathic myelitis (29), other idiopathic demyelinating disorders of the central nervous system (9), other neurological diseases (18) and healthy controls (8), were used in a CBA over fixed HEK cells transfected with hAQP1-EGFP or hM23-AQP4-EGFP, treated with Triton X-100 and untreated. ELISA was also performed. Analysis of serum with our CBA indicated absence of anti-AQP1 antibodies, whereas in cells pretreated with detergent, noisy signal made reliable detection impossible. ELISA showed positive results in few serums. The low number of NMOSD serums included in our study reduces its power to conclude the specificity of AQP1 antibodies as new biomarkers of NMOSD. Our study does not sustain detection of anti-AQP1 in serum of NMOSD patients but further experiments are expected