Políticas de Cuentas Por Cobrar Y Liquidez En Empresa Aranibar Aduanas S.A.C., Callao 2017

El presente investigación tiene el propósito es de evaluar del área de créditos y cobranzas de políticas de cuentas por cobrar de la empresa Aranibar Aduanas S.A.C. ubicado Callao, para mejorar la liquidez y gestión, del ejercicio 2017. Básicamente es estudiar de cuentas por cobrar a través de los instrumentos e indicadores financieros la liquidez y gestión según normativa y reglas institucionales de cada Estado, aplicando normas internacionales de contabilidad NIC 1, NIC 39 y normas internacionales de información financiera NIIF 7. Para el efectivo control interno de cuentas por cobrar en administración necesita implementar políticas y procedimientos de créditos y cobranzas, le garantice y sirva ante cualquier eventualidad que se presente en otorgamiento de créditos a sus clientes y sobre todo para obtener el reingreso en créditos concedidos en la empresa, de este modo mejorar la decisión para evaluar la solvencia y capacidad de pago. Así mismo, la mejora la eficacia en el desarrollo de sus actividades de los trabajadores competentes en créditos y cobranzas; aumentar, compensar y el rendimiento de la gerencia. Tomar las decisiones en su actividad financiero, operaciones, administrativa y comercial.The investigation has the objective of evaluating the credit and collections area of the accounts receivable policies of the company Aranibar Aduanas S.A.C. Located in Callao, to improve liquidity and management, in 2017. Basically, it is analyzing the accounts receivable through the instruments and financial indicators, the liquidity and management according to the regulations and institutional regulations of each country, applying the international accounting standards IAS 1, IAS 39 and international financial reporting standards IFRS 7. For an effective internal control of accounts, receivable management needs to implement policies and procedures of credits and collections to guarantee and serve any eventuality that occurs in granting credit to its customers and especially to obtain the return of the credits granted by the company, in this way improve the decision to evaluate the solvency and ability to pay. Likewise, it improves the efficiency in the development of its activities of the workers competent in credits and collections; increase, compensate and the performance of management. Make decisions in your financial, operations, administrative and commercial activity.Trabajo de investigació

A prática da governança corporativa e a gestão de pessoas

A prática da governança corporativa e a gestão de pessoas

O CONHECIMENTO E O CAPITAL INTELECTUAL: UMA ABORDAGEM PARA A GESTÃO DA UNIVERSIDADE

Este estudo tem um objetivo duplo, primeiro é identificar o enquadramento do “conhecimento” na literatura do ensino superior. O segundo objetivo é identificar o que tem sido investigado na abordagem de capital intelectual para a universidade. Para dar partida à investigação, a metodologia utilizada foi um estudo exploratório-descritivo, realizando uma revisão abrangente na literatura na base de dados Emerald. Além disso, houve uma procura de literatura em catálogos de bibliotecas e livrarias. O artigo apresenta algumas inferências, a divulgação e a percepção das informações intangíveis têm sido um enorme desafio para as organizações, nomeadamente nas instituições intensivas do conhecimento, como o ensino superior. Nesse contexto, a contabilidade pode contribuir para a necessidade informativa, divulgando o relatório de capital intelectual que é relacionado com o objetivo e estratégia da universidade, trazendo a característica particular do conhecimento de cada organização

Laser-induced graphene from paper for non-enzymatic uric acid electrochemical sensing in urine

This work was developed within the scope of project i3N (LA/P/0037/2020. I.P. N. F. Santos thanks i3N for the BPD Grant BPD/UI96/5177/2020. S. O. Pereira thanks i3N for the BPD Grant BPD/UI96/5808/2017. The authors also thank Jonas Deuermeier for the XPS measurements. Publisher Copyright: © 2022 Elsevier LtdLaser-induced graphene from paper (paper-LIG) was applied in non-enzymatic electrochemical sensing of uric acid (UA) in human urine. Paper-LIG was formed by CO2 laser modification of paper into a 3D graphene arrangement. Kinetic analysis of paper-LIG electrodes returned effective heterogeneous electron transfer standard rate constants of 1.4 × 10−3 cm s−1 and 7.8 × 10−4 cm s−1 for [Ru(NH3)6]2+/3+ and [Fe(CN)6]4−/3− redox probes, respectively. These electrodes were able to detect and quantify uric acid in PBS within the 10–300 μM range at pH between 5.6 and 7.4. At pH 7.4, a linear response (R2 = 0.999) from 10 to 250 μM was achieved, with a limit of detection of 3.97 μM and a sensitivity of 0.363 μA cm−2 μM−1. Paper-LIG electrodes denoted adequate selectivity in synthetic urine as well as in ascorbic acid (AA) and dopamine (DA)-containing electrolytes. Determination of urinary UA content in human samples returned a concentration of c.a. 1.8–1.9 mM, within the range for healthy individuals. Recoveries of samples spiked with 50 and 100 μM UA were 100.6% and 95.4%, respectively, with satisfactory reproducibility and stability. These cheap, lightweight, flexible, and eco-friendly paper-LIG biosensors for non-enzymatic quantification of UA in human urine pave the way to widespread application in the detection of other important biomarkers.publishersversionpublishe

Le bilan du calcium dans un sol brun acide de granite

Num Solo Pardo Florestal Podzólico de granito, sujeito desde há onze anos a ensaio lisimétrico estabelecido objectivamente para determinar as perdas de azoto dos adubos azotados mais utilizados pela lavoura portuguesa (sulfato de amónio com e sem calcário, nitroamoniacal e cianamida cálcica), estuda-se a dinâmica do cálcio através do respectivo balançoinfo:eu-repo/semantics/publishedVersio

O arsénio nos adubos de fabricação nacional e a sua absorção pelas plantas

info:eu-repo/semantics/publishedVersio

Nutritional and functional evaluation of inula crithmoides and mesembryanthemum nodiflorum grown in different salinities for human consumption

The nutritional composition and productivity of halophytes is strongly related to the biotic/abiotic stress to which these extremophile salt tolerant plants are subjected during their cultivation cycle. In this study, two commercial halophyte species (Inula crithmoides and Mesembryanthemum nodiflorum) were cultivated at six levels of salinity using a soilless cultivation system. In this way, it was possible to understand the response mechanisms of these halophytes to salt stress. The relative productivity decreased from the salinities of 110 and 200 mmol L−1 upwards for I. crithmoides and M. nodiflorum, respectively. Nonetheless, the nutritional profile for human consumption remained balanced. In general, I. crithmoides vitamin (B1 and B6) contents were significantly higher than those of M. nodiflorum. For both species, β-carotene and lutein were induced by salinity, possibly as a response to oxidative stress. Phenolic compounds were more abundant in plants cultivated at lower salinities, while the antioxidant activity increased as a response to salt stress. Sensory characteristics were evaluated by a panel of culinary chefs showing a preference for plants grown at the salt concentration of 350 mmol L−1. In summary, salinity stress was effective in boosting important nutritional components in these species, and the soilless system promotes the sustainable and safe production of halophyte plants for human consumption.CCMAR/Multi/04326/201, MED/UIDB/05183/202, SFRH/BD/140143/2018, SFRH/BD/149398/2019info:eu-repo/semantics/publishedVersio

A critical review on the production and application of graphene and graphene-based materials in anti-corrosion coatings

Among the many potential applications of graphene and graphene-based materials, their use as protective films or as additives in coatings for corrosion protection has seen an increased level of interest in the last decade. Much of this interest is motivated by the need to implement additional functionalities, to enhance anti-corrosion performance and to ultimately extend the service life of metallic structures. Pristine graphene films, with their impermeable nature allied to flexibility and mechanical strength, appear as particularly attractive candidates for barrier films against corrosive agents, while graphene-based materials such as graphene oxide and reduced graphene oxide offer a wide range of opportunities for their dispersion in polymeric matrices for composite anti-corrosive coatings. Simultaneously, considerable progress in the development of scalable graphene and graphene-based materials production techniques has been made during the last several years. Currently, a broad range of graphene materials with different morphologies and properties is available, making the need for an adequate fit between the production method and the desired application even more evident. This review article aims to give the reader a general overview of the recent trends in both the production of graphene and graphene-based materials, and their implementation in different anti-corrosion solutions. Moreover, the present work provides a critical look on this subject, highlighting the areas in need of further exploration.publishe