Impacto financiero en la empresa Cerámicos Lambayeque SAC a través de la correlación de su economic value added y el crédito hipotecario del departamento de Lambayeque, en los periodos 2013-2012

La presente investigación tiene como objetivo principal evaluar el impacto financiero a través de la correlación estadística del crédito hipotecario y el economic value added (EVA) de Cerámicos Lambayeque SAC en los periodos 2013 -2012, para lograr ello se estableció las siguientes etapas de planificación tales como : Etapa 1: Se ha recolectado datos estadísticos sobre la evolución de los créditos hipotecarios en el departamento de Lambayeque (2013-2012). Etapa 2: Se determinó la cuota en el mercado de Cerámicos Lambayeque SAC en la región a través del nivel de producción mensual con respecto a sus competidores. Etapa 3: Se estableció la participación de Cerámicos Lambayeque SAC en los créditos hipotecarios en los periodos de análisis, contando con el nivel promedio de incidencia de ladrillo en los fines del crédito hipotecario a través del informe de Fondo Mivienda. Etapa 4: Se solicitó la información económica-financiera al área de contabilidad de la empresa Cerámicos Lambayeque SAC de los periodos 2013-2012. Etapa 5: Se calculó el rendimiento económico (ROA), el costo promedio ponderado de capital, rendimiento financiero (ROE) y el valor económico agregado (EVA). Etapa 6: Se determinó y analizó la correlación estadística anexando las variables de estudio; y en la Etapa 7: Se evaluó resultados estadísticos y se procedió a enumerar las conclusiones significativas y recomendaciones Los resultados, conclusiones y recomendaciones ha sido de beneficio para la junta de accionistas, gerente administrativo, contador y todos los demás stakeholders (partes interesadas) de la empresa. Asimismo tendrá una repercusión en el sector construcción, para las medidas financieras correspondientes.Tesi

Trapping to monitor tephritid movement: Results, best practice, and assessment of alternatives

Movement of tephritid flies underpins their survival, reproduction, and ability to establish in new areas and is thus of importance when designing effective management strategies. Much of the knowledge currently available on tephritid movement throughout landscapes comes from the use of direct or indirect methods that rely on the trapping of individuals. Here, we review published experimental designs and methods from mark-release-recapture (MRR) studies, as well as other methods, that have been used to estimate movement of the four major tephritid pest genera (Bactrocera, Ceratitis, Anastrepha, and Rhagoletis). In doing so, we aim to illustrate the theoretical and practical considerations needed to study tephritid movement. MRR studies make use of traps to directly estimate the distance that tephritid species can move within a generation and to evaluate the ecological and physiological factors that influence dispersal patterns. MRR studies, however, require careful planning to ensure that the results obtained are not biased by the methods employed, including marking methods, trap properties, trap spacing, and spatial extent of the trapping array. Despite these obstacles, MRR remains a powerful tool for determining tephritid movement, with data particularly required for understudied species that affect developing countries. To ensure that future MRR studies are successful, we suggest that site selection be carefully considered and sufficient resources be allocated to achieve optimal spacing and placement of traps in line with the stated aims of each study. An alternative to MRR is to make use of indirect methods for determining movement, or more correctly, gene flow, which have become widely available with the development of molecular tools. Key to these methods is the trapping and sequencing of a suitable number of individuals to represent the genetic diversity of the sampled population and investigate population structuring using nuclear genomic markers or non-recombinant mitochondrial DNA markers. Microsatellites are currently the preferred marker for detecting recent population displacement and provide genetic information that may be used in assignment tests for the direct determination of contemporary movement. Neither MRR nor molecular methods, however, are able to monitor fine-scale movements of individual flies. Recent developments in the miniaturization of electronics offer the tantalising possibility to track individual movements of insects using harmonic radar. Computer vision and radio frequency identification tags may also permit the tracking of fine-scale movements by tephritid flies by automated resampling, although these methods come with the same problems as traditional traps used in MRR studies. Although all methods described in this chapter have limitations, a better understanding of tephritid movement far outweighs the drawbacks of the individual methods because of the need for this information to manage tephritid populations