Control de los ingresos y su implicancia en la liquidez de la empresa de transporte Corporación Aria&Mely S. R. L., Trujillo 2020

El presente trabajo de investigación tiene como objetivo principal demostrar la implicancia que tiene el control de los ingresos en la liquidez de la empresa de transporte Corporación Aria&Mely S.R.L. en el año 2020, mediante la implementación de un Sistema Contable de Gestión Integrado. La investigación realizada es de tipo descriptiva no experimental, se usa técnicas de observación y de análisis, como la observación directa, guía de entrevista y análisis documental. El problema que presenta la empresa en estudio es no tener liquidez necesaria para el pago oportuno de sus proveedores y colaboradores. Es así que, con la implementación de un sistema que controle de manera adecuada sus ingresos, se logró un incremento en su liquidez, así lo demuestra los ratios y estados financieros de la empresa. Además, la propuesta de mejora permitió obtener información fehaciente y en tiempo real, logrando que los socios estén debidamente informados, así como hacer uso no solo del factor humano sino también del avance tecnológico. Finalmente se concluye que la liquidez de la empresa de transporte Corporación Aria&Mely S.R.L. guarda una relación significativa con el control de los ingresos, así como con las políticas de crédito y cobranza, información oportuna y las herramientas tecnológicasThe main objective of this research work is to demonstrate the implication that control of income has on the liquidity of the transport company Corporación Aria&Mely S.R.L. in 2020, through the implementation of an Integrated Management Accounting System. The research carried out is of a non-experimental descriptive type, observation and analysis techniques are used, such as direct observation, interview guide and documentary analysis. The problem presented by the company under study is not having the necessary liquidity for the timely payment of its suppliers and collaborators. Thus, with the implementation of a system that adequately controls its income, an increase in its liquidity was achieved, as demonstrated by the company's ratios and financial statements. In addition, the improvement proposal made it possible to obtain reliable information in real time, ensuring that the partners are duly informed, as well as making use not only of the human factor but also of technological progress. Finally, it is concluded that the liquidity of the transport company Corporación Aria&Mely S.R.L. It has a significant relationship with the control of income, as well as with credit and collection policies, timely information and technological tools

Let's Stop Building at the Feet of Giants: Recovering unavailable Requirements Quality Artifacts

Requirements quality literature abounds with publications presenting artifacts, such as data sets and tools. However, recent systematic studies show that more than 80% of these artifacts have become unavailable or were never made public, limiting reproducibility and reusability. In this work, we report on an attempt to recover those artifacts. To that end, we requested corresponding authors of unavailable artifacts to recover and disclose them according to open science principles. Our results, based on 19 answers from 35 authors (54% response rate), include an assessment of the availability of requirements quality artifacts and a breakdown of authors' reasons for their continued unavailability. Overall, we improved the availability of seven data sets and seven implementations

Assets in Software Engineering: What are they after all?

During the development and maintenance of software-intensive products or services, we depend on various assets. These assets are important to the feasibility of the project and influence product's final quality. However, despite their central role in the software development process, little thought is yet invested into what assets eventually are, often resulting in many terms and underlying concepts being mixed and used inconsistently. A precise terminology of assets and related concepts, such as asset degradation, are crucial for setting up a new generation of cost-effective software engineering practices. In this position paper, we critically reflect upon the resulting notion of assets in software engineering. As a starting point, we define the terminology and concepts of assets and extend the reasoning behind them. We explore assets' characteristics such as value and persistence. We discuss what asset degradation is, its various types and the implications that asset degradation might bring for the planning, realisation, and evolution of software-intensive products and services over time. With our work, we aspire to contribute to a more standardised definition of assets in software engineering and foster research endeavours and their practical dissemination in a common, more unified direction.Comment: Manuscript submitted to the Journal of Systems and Softwar

Scaling-up climate services with users in Latin America

Latin America farmers are highly vulnerable to climate variability, with crop losses observed throughout the region on a virtually annual basis. For instance, as indicated by the United Nations’ Food and Agriculture Organization (FAO) and World Food Program (WFP), the 2014–2017 drought conditions in Central America affected over 3.5 million people in Guatemala, Honduras and El Salvador. At the same time, local stakeholders and farmers generally have limited access to existing climate and forecast information, do not have sufficient capacities to understand the climate information and/or mechanisms to relate this information to the impact that climate variations can generate at a local level. This precludes the translation of information into actionable knowledge, and therefore into action. In this study, we describe a process through which scientists and strategic partners have co-developed, tested and scaled out an approach to assess, co-produce, translate and transfer climate information to enable agricultural decision making –the Local Technical Agroclimatic Committees (LTAC). LTACs allow open and clear dialogues about climate variations at multiple timescales, how these can affect crops, and the design of measures to reduce crop loss, particularly providing agronomic recommendations to farmers. We systematically describe the process of evidence generation, creation, partner engagement, scaling up, and monitoring of the approach throughout Latin America. Currently, 35 LTACs exist in 9 Latin American countries, engaging more than 250 public and private institutions, increasing the resilience and food security of an estimated 330,000 farmers, and potentially transforming how Latin American farmers manage climate risk. The study illustrates changes in institutional and farmers' capacities to co-produce, translate and use climate information and explores how better climate and crop prediction models can effectively underpin this process. We show how strategic alliances with farmer organizations, national public, and private and regional climate outlook forums help deliver improved and accurate climate information to users. Finally, we document how LTACs and their integration with other local-scale processes have led to changes in farmers’ management practices to take better advantage of good climatic conditions or avoid losses

Automatic ESG Assessment of Companies by Mining and Evaluating Media Coverage Data: NLP Approach and Tool

Context: Sustainable corporate behavior is increasingly valued by society and impacts corporate reputation and customer trust. Hence, companies regularly publish sustainability reports to shed light on their impact on environmental, social, and governance (ESG) factors. Problem: Sustainability reports are written by companies themselves and are therefore considered a company-controlled source. Contrary, studies reveal that non-corporate channels (e.g., media coverage) represent the main driver for ESG transparency. However, analysing media coverage regarding ESG factors is challenging since (1) the amount of published news articles grows daily, (2) media coverage data does not necessarily deal with an ESG-relevant topic, meaning that it must be carefully filtered, and (3) the majority of media coverage data is unstructured. Research Goal: We aim to extract ESG-relevant information from textual media reactions automatically to calculate an ESG score for a given company. Our goal is to reduce the cost of ESG data collection and make ESG information available to the general public. Contribution: Our contributions are three-fold: First, we publish a corpus of 432,411 news headlines annotated as being environmental-, governance-, social-related, or ESG-irrelevant. Second, we present our tool-supported approach called ESG-Miner capable of analyzing and evaluating headlines on corporate ESG-performance automatically. Third, we demonstrate the feasibility of our approach in an experiment and apply the ESG-Miner on 3000 manually labeled headlines. Our approach processes 96.7 % of the headlines correctly and shows a great performance in detecting environmental-related headlines along with their correct sentiment. We encourage fellow researchers and practitioners to use the ESG-Miner at https://www.esg-miner.com

Sistema de información para el registro y control de los procesos de mantenimiento e inventario en los equipos de carga del operador portuario Granportuaria S.A. SIMAN 1.0

La investigación tiene como propósito desarrollar un sistema de información en el Departamento Técnico del operador portuario GRANPORTUARIA S.A. para los procesos de registro, control de inventario y de mantenimiento de los equipos utilizados para la movilización de carga en el Terminal de Contenedores de Cartagena CONTECAR. En busca de lograr su pleno desarrollo en el manejo y transporte de mercancías ha aumentado la cantidad de equipos de carga, donde el departamento técnico de la compañía tiene la responsabilidad de mantener la mayor cantidad de equipos disponibles, haciendo que el volumen de información referente a los procesos de mantenimiento y el control sobre el inventario de repuestos y materiales de consumo crezca rápidamente; por lo cual se requiere de un Sistema de Información que controle estos procesos y genere reportes de los mismos en forma oportuna y actualizada. Frente a lo cual el siguiente proyecto desarrolla e implementa SIMAN 1.0. Este sistema de Información está desarrollado bajo el sistema operativo Microsoft Windows 2000 NT Proffesional en donde la base de datos está montada sobre el motor de bases de datos Oracle V 9.2.0.1.0, el cual tiene la capacidad de almacenar gran volumen de información y la interfaz está desarrollada en Oracle Developer 6i Release 2 (6.0.8.11). El sistema es manejado en su totalidad en ambiente cliente/servidor, permitiendo de esta forma el acceso de diferentes usuarios a la base de datos en forma simultánea

Vulneración del derecho pensional por parte de las AFP, desde la vigencia de la ley 100 de 1993

En Colombia, a partir de la entrada en vigencia de la Ley 100 de 1993, se constituyeron y entraron en la dinámica pensional, las AFP, o Administradoras de Fondos Privados de Pensiones, las cuales fueron las que entraron a administrar los recursos de los afiliados colombianos que optaban por pertenecer o estar vinculados mediante su afiliación, a dichas entidades. Las AFP, pertenecer al Régimen de Ahorro Individual con Solidaridad, y por otra parte, se tiene al Instituto de los Seguros Sociales hoy Colpensiones, como administrador del Régimen de Prima Media con Prestación Definida. El presente trabajo investigativo se procura mediante la aplicación de un análisis documental, en aplicación del método cualitativo, con presentación de dos capítulos a saber, el primero principalmente introductorio y de antecedentes del tema específico, y el segundo, comprende el desarrollo del problema de investigación, donde el enfoque de investigación, demanda exponer y corroborar, con base en los objetivos trazados, que, en efecto, existen a la fecha consecuencias jurídicas para las AFP y para los afiliados, en virtud a no haber brindado la información idónea, pertinente y veraz, al momento de captar a sus afiliados; aunado a ello se analiza y exponen las razones por las cuales las autoridades laborales declaran la ineficacia de traslado entre regímenes, especialmente por la falta de información de parte de las AFP. Se realiza entonces un análisis jurisprudencial sobre los aspectos más relevantes de los traslados entre regímenes pensionales, lo cual genera nociones claras sobre el tema objeto de estudio, y, por consiguiente, estas se plasman en procura de evidenciar claramente las consecuencias jurídicas tanto para los fondos privados como para los cotizantes que realizaron sus traslados entre regímenes pensionales. Con base en el desarrollo del texto investigativo, se aportan conclusiones que se aprecian objetivas, que intentan adentrar al lector en la convicción adquirida mediante el ejercicio investigativo, por parte de la autora, y aunado a ello, se enuncian en el acápite de bibliografía, las fuentes consultadas que sirvieron de herramienta temática para la construcción del trabajo de grado que se exponeUniversidad Libre - Facultad de Derecho - Especialización en Derecho Laboral y Seguridad SocialIn Colombia, from the entry into force of Law 100 of 1993, the AFPs, or Administrators of Private Pension Funds, were constituted and entered into the pension dynamics, which were the ones that began to administer the resources of the affiliates. Colombians who chose to belong or be linked through their affiliation to said entities. The AFPs belong to the Individual Savings Regime with Solidarity, and on the other hand there is the Social Security Institute, now Colpensiones, as administrator of the Average Premium Regime with Defined Benefit. The present investigative work is sought through the application of a documentary analysis, in application of the qualitative method, with the presentation of two chapters, namely, the first mainly introductory and background of the specific topic, and the second, includes the development of the research problem. , where the research approach demands exposing and corroborating, based on the objectives outlined, that, in effect, there are legal consequences to date for the AFPs and for the members, by virtue of not having provided the appropriate, pertinent and appropriate information. truthful, when capturing its affiliates; In addition to this, the reasons why the labor authorities declare the inefficiency of transfer between regimes are analyzed and exposed, especially due to the lack of information from the AFPs. A jurisprudential analysis is then carried out on the most relevant aspects of the transfers between pension regimes, which generates clear notions on the subject under study, and, consequently, these are reflected in an attempt to clearly demonstrate the legal consequences for both the funds private and for contributors who made their transfers between pension regimes. Based on the development of the investigative text, conclusions that are objective are provided, which try to introduce the reader to the conviction acquired through the investigative exercise, by the author, and in addition to this, they are stated in the bibliography section, the consulted sources that served as thematic tool for the construction of the degree work that is expose

Cosecha de Alcances: Valoración de las transformaciones producidas por las Mesas Técnicas Agroclimáticas (MTA) en Latinoamérica

Durante el 2019 se realizó un proceso de análisis de las transformaciones que han generado las Mesas Técnicas Agroclimáticas (MTA), en los territorios en que han sido establecidas durante los últimos 6 años. El estudio se enfoca en los cambios observables de comunidades, organizaciones o instituciones que han modificado sus acciones, relaciones, políticas y prácticas en cuatro países de Latinoamérica. Cinco áreas de transformación han sido identificadas i) mayor confianza en la calidad de información climática y agroclimática en el nivel local; ii) información agroclimática más conocida, comprensible y conectada; iii) democratización de conocimiento climático; iv) transformaciones en las prácticas agrícolas, y v) incidencia política y transformación institucional. Se verifican más de 140 alcances o cambios sobre dichas áreas. Se evidencia que las MTA analizadas han promovido un mayor acercamiento de las Instituciones Meteorológicas Nacionales a las necesidades de los territorios, lo que, a su vez, ha propiciado la creación de comunidades de práctica locales sobre la aplicación de conocimientos de clima en la toma de decisiones. En efecto, se tiene evidencia que los agricultores adaptan sus prácticas productivas tomando decisiones basadas en información de variabilidad climática local, reduciendo pérdidas y aumentando rentabilidad. Se demuestra, además, que el desarrollo de alianzas inter-institucionales derivadas de las MTA en los países, ayudan a la construcción y fortalecimiento de políticas públicas locales y nacionales para la adaptación al cambio y la variabilidad climática en la agricultura. Finalmente, se identifican diversas oportunidades y desafíos relacionados con liderazgo y la sostenibilidad del proceso de establecimiento de las MTA en Latinoamérica.During 2019 a process of analysis of the effects or transformations that the Local Agro climatic Technical Committees (MTA) have been carried out, in the territories in which they have been established during the last 5 years. The study focuses on the observable changes of individuals, communities, organizations or institutions that have modified their actions, relationships, policies and practices in five Latin American countries. Five areas of transformation have been identified as outcomes of the MTAs, among which are analyzed: i) greater confidence in the quality of climate and agro climatic information at the local level; ii) best-known, understandable and connected agro climatic information; iii) democratization of climate knowledge; iv) transformations in agricultural practices, and v) political influence and institutional transformation. More than 140 scopes or changes over these areas are verified. There is evidence that the MTAs have promoted a closer approach of the national meteorological institutions to the need of the territories farmers, which in turn has led to the creation of local communities of practice on the application of climate knowledge in decision making agricultural. Indeed, evidence shows that farmers adapt their productive practices by making decisions based on information on local climate variability, reducing losses and increasing profitability. It is also demonstrated that the development of inter-institutional alliances derived from MTAs in the countries, helps to build and strengthen local and national public policies for adaptation to climate change and variability in agriculture. Finally, various opportunities and challenges related to leadership and the sustainability of the MTA establishment process in Latin America are identified