Identificación y análisis de los recursos económicos asignados a la segunda locomotora. Evolución, aciertos y desaciertos

Con la elaboración del presente documento, se pretende identificar y analizar los recursos económicos asignados a una de las locomotoras del gobierno del presidente Juan Manuel Santos en el marco de su plan de desarrollo Prosperidad para todos y el impacto social de esta asignación de recursos en el agro Colombiano, Así mismo evaluar el cumplimiento de dicha política publica y la generación de bienestar social en la población."With the production of the present document, one tries to identify and to analyze the economic resources assigned to one of the locomotives of the government of the president Juan Manuel Santos in the frame of his plan of development "" Prosperity for all "" and the social impact of this assignment of resources in the Colombian agro, Likewise to evaluate the fulfillment of the above mentioned politics publishes and the generation of social well-being in the population.

Unerwartete Unternehmensinsolvenz trotz testiertem Risikomanagement? – Lessons Learned aus der Insolvenz der Gerry Weber International AG

Summary Studies show that the implemented and certified early risk detection systems in practice are often unable to identify developments that could jeopardize a company’s existence. This is due to methodological weaknesses, e.g. insufficient consideration of the liquidity effect of risks, the lack of analysis of extreme risks and, in particular, the absence of adequate risk aggregation that considers interdependencies and hence combination effects of risks. In many recent insolvencies, among them the here investigated case of Gerry Weber International AG, it is easy to see that the early risk detection system, as explained in the Annual Report, has not fulfilled the legal requirements. In order to avoid such „unexpected insolvencies“, it is necessary to implement advanced risk management procedures and pursue audits that are more rigorous. The article at hand develops a concise but comprehensive assessment scheme that may not only be easily applied within companies but also by external auditors. Zusammenfassung Die meisten börsennotierten Gesellschaften haben ein Risikofrüherkennungssystem, das vom Abschlussprüfer ohne den Verweis auf schwerwiegende Mängel testiert wird. Tatsächlich zeigen Studien, dass die in der Praxis implementierten Systeme häufig ungeeignet sind, um an sich erkennbare bestandsgefährdende Entwicklungen zu identifizieren. Dies liegt an methodischen Schwächen, z. B. an einer fehlenden Betrachtung der Liquiditätswirkung von Risiken, einer vernachlässigten Analyse von Extremrisiken und insb. am Fehlen einer Risikoaggregation, die auch Kombinationseffekte berücksichtigt. Bei Insolvenzen, wie hier im Beispiel von Gerry Weber, lässt sich bei Betrachtung des dokumentierten Risikomanagementsystems erkennen, dass die gesetzlichen Anforderungen nicht erfüllt wurden. Um solche „überraschenden Insolvenzen“ zu vermeiden, ist es erforderlich, bessere Verfahren zu implementieren und durch Prüfer testieren zu lassen, was bisher nicht konsequent geschieht. Der Beitrag schlägt ein einfaches aber umfassendes Prüfschema für Risikofrüherkennungssysteme vor, das sowohl intern als auch von externen Prüfern verwendet werden kann

The preparation and execution of saccadic eye and goal directed hand movements in patients with Parkinson's disease

Original article can be found at: http://www.sciencedirect.com/science/journal/00283932 Copyright Elsevier Ltd. [Full text of this article is not available in the UHRA]The oculomotor and manual motor systems were studied in a two-segment movement task in a group of patients with Parkinson's disease and in age matched normal controls. In order to avoid reflexive motor movements the selection of the correct motor sequence was derived from the interpretation of symbolic (coloured) cues. The latencies and dynamics of eye and hand (pointing) movements performed during the first (fixed) movement segment were measured and the planning and execution processes were manipulated by varying the complexity of the second movement segment relative to the first (with regard to direction and amplitude). The results showed that the eye and hand movements made by patients with Parkinson's disease were not impaired in the initiation of the first movement segment. Interestingly, both Parkinson's patients and controls showed increased eye and hand reaction time latencies for the first movement when the second movement was in the direction opposite to the first. This indicates that the complexity of the second movement influences the execution of the first movement, and importantly that complexity affects motor initiation and execution processes in both normal subjects and in patients with Parkinson's disease. The execution of hand movements was found to be impaired in patients with Parkinson's disease as indicated by a reduced peak velocity of manual pointing responses when compared to age matched controls. By contrast, no differences were found in the dynamics of saccadic eye movements. This dissociation is consistent with the notion that the skeletomotor loop passes through the functionally corresponding portions of the basal ganglia independently of the oculomotor loop. Together, these results demonstrate that Parkinson's patients are able to generate multiple non-reflexive eye and hand movements and that the observed (manual) motor deficits are specific to the processes of motor execution.Peer reviewe