El leasing financiero y su incidencia en la situación económica y financiera de la empresa Transportes Pedrito S.A.C Distrito de Trujillo. Año 2016

En la actualidad las empresas se enfrentan a un mundo cada vez más competitivo que se manifiesta en la conformación de bloques económicos para dar respuesta a una demanda más exigente y a un mayor control tributario. En este mundo económico el leasing se inserta en el mercado como una técnica de financiamiento de las empresas complementaria a las tradicionales, debemos subrayar que el leasing no nace con el objeto de reemplazar a las clásicas fórmulas de financiamiento si no, es un valioso aporte a las empresas para hacer frente a problemas difíciles de solucionar a través de los acostumbrados negocios de créditos. En el presente trabajo de investigación se realizó la aplicación del leasing financiero y su incidencia en la situación económica de la empresa Transportes Pedrito S.A.C. Durante la evaluación económica y financiera antes de la aplicación del leasing financiero se comprobó un bajo nivel de liquidez y un porcentaje elevado en sus cuentas comerciales por pagar. Se realizó la aplicación del leasing financiero, operando una tasa de interés del 16.14% efectiva anual con el Banco de Crédito del Perú, con una deuda ascendente a S/. 457,638.47 (Cuatrocientos cincuenta y siete mil seiscientos treinta y ocho y 47/100 Nuevos Soles) por pagar. En la comparación financiera de la empresa durante los años 2015 y 2019 se obtuvo como resultado el incremento del 0.63% al 5.55% de liquidez, esto gracias a la adquisición de una unidad de transporte bajo la modalidad de la aplicación del leasing financiero.Today companies face an increasingly competitive world that is manifested in the formation of economic blocs to respond a demand and to greater tax control. In this economic world leasing is inserted into the market as a financing technique of complementary companies to traditional, we must emphasize that the leasing is not born with the aim to replace the traditional formulas, if not a valuable contribution to practical to cope with difficult problems to solve through the usual lending business. In this research described the application of financial leasing and its impact in the economic situation of the company Transportes Pedrito S.A.C. During the economic and financial evaluation before of the application of financial leasing, it was found a low level of liquidity and a high percentage in trade payables. The application of financial leasing was made, managing a annual interest rate of 16.14% effective with Banco de Crédito del Peru, with a rising debt S /. 457,638.47 (Four hundred fifty-seven thousand six hundred thirty-eight and 47/100 Soles) payable. In the financial comparison of the company during the years 2015 and 2019 was obtained as a result increased 0.63% to 5.55% liquidity, this thanks to the acquisition of a transport unit in the form of the application of financial leasing

Characterisation of microbial attack on archaeological bone

As part of an EU funded project to investigate the factors influencing bone preservation in the archaeological record, more than 250 bones from 41 archaeological sites in five countries spanning four climatic regions were studied for diagenetic alteration. Sites were selected to cover a range of environmental conditions and archaeological contexts. Microscopic and physical (mercury intrusion porosimetry) analyses of these bones revealed that the majority (68%) had suffered microbial attack. Furthermore, significant differences were found between animal and human bone in both the state of preservation and the type of microbial attack present. These differences in preservation might result from differences in early taphonomy of the bones. © 2003 Elsevier Science Ltd. All rights reserved