Diseño del modelo de costes para una empresa. Caso real de una cooperativa de aceite

El objetivo final de este trabajo ha sido obtener una imagen clara y fiel de los costes necesarios en los que incurre una empresa real del sector agrícola durante el proceso de producción. Debido a la complejidad de algunos de los datos no hemos podido hacer una ficha de costes para cada producto, si no que se han seleccionado los productos con mayor cuota de venta ya que estos son los que más gastos tienen asociados a lo largo del periodo. Con los datos obtenidos hemos podido: - Evaluar si todos los costes son necesarios o podrían llegar a reducirse, por lo tanto ayuda a la hora de decidir la estrategia a seguir. - Analizar el margen de beneficios que se obtuvo, el cual nos sirve para poder tomar decisiones que mejoren este beneficio para próximos periodos

Valencian broadcasting reopening. From manipulation to public service

La próxima reapertura de la radiotelevisión valenciana, teniendo en cuenta el fracaso en la gestión de RTVV durante años, suscita interrogantes sobre cómo se está desarrollando el proceso de creación del nuevo ente público. Cuáles son las medidas que se están llevando a cabo para garantizar la independencia política de la nueva corporación y evitar los errores del pasado. El objetivo de este estudio consiste en comparar los mecanismos y herramientas con los que contaba RTVV y con los que se dotará al nuevo ente, ya que a priori marcarán la diferencia entre ambos. En este sentido, la investigación se fundamenta en el análisis de contenido de la legislación tanto de RTVV como de la futura Corporación Valenciana de Medios de Comunicación, teniendo como referencia el informe de expertos Bases per a la renovació de l’espai comunicatiu valencià i la restitució del servei públic de radiotelevisió. Finalmente, se ha podido concluir que algunas herramientas de autorregulación interna propuestas hoy, ya formaban parte de la antigua RTVV. Estos organismos no cumplieron su cometido debido a la politización de los mismos, que en definitiva fue la principal causa de su declive. No obstante, también existieron carencias en cuanto a regulación externa, y que en esta nueva etapa se están incluyendo para aumentar las garantías de independencia y cumplimiento deontológico profesional.The next reopening of the Valencian broadcasting raises questions about how it is being developed the process of creating a new public entity. What are the measures being undertaken to ensure the political independence of the new corporation and avoid past mistakes. The objective of this study is to compare the mechanisms and tools that had RTVV and which will equip the new entity. That can make the difference between both of them. In this sense, the research is based on legislation content analysis for both RTVV and the future Valenciana Media Corporation, taking as a reference the experts' report Bases per a la renovació de l’espai comunicatiu valencià i la restitució del servei públic de radiotelevisió. Finally, it has been concluded that some of the internal self-regulation tools proposed were already part of the old RTVV. The political interferences on these organisms did not allowed them to fulfill its mission, which ultimately was the main cause of RTVV closure. Furthermore, there were also shortcomings in terms of external regulation, which are being included in this new stage in order to increase the guarantees of independence and professional ethics compliance

Las Competencias del futuro profesional de Enfermería desde la perspectiva del profesorado y el alumnado: un estudio de caso

This article analyzes and contrast perceptions and assessments of students and faculty on the competencies development of the future nursing practitioners of a private University in Puerto Rico. It is a descriptive research survey with focus on 138 subjects. The results show, among other issues, that students tend to be more satisfied with their achievements than faculty members, although both agree that there are important gaps between the training received by future nurses and the one that would be desirable to have a good professional performance. Competencies valued by both groups are linked to the principles and ethics of the profession, while the lowest achievement levels are related to the design and evaluation of healthcare systems, the use of the community health resources and participation in professional organizations.En este artículo se analizan y contrastan las percepciones y valoraciones de estudiantes y profesorado sobre el desarrollo competencial de los futuros profesionales de Enfermería de una universidad privada de Puerto Rico. Se trata de una investigación descriptiva por encuesta en la que han participado 138 sujetos. Los resultados evidencian, entre otras cuestiones, que el alumnado tiende a mostrarse más satisfecho con los logros alcanzados que los docentes, aunque ambos coinciden en señalar que existen brechas importantes entre la formación adquirida por los futuros profesionales de Enfermería y aquella otra que sería deseable haber alcanzado para un buen desempeño profesional. Las competencias más adquiridas y mejor valoradas por ambos colectivos están vinculadas a los principios y valores éticos de la profesión, mientras que los niveles de logro más bajos están relacionados con el diseño y evaluación de sistemas de cuidado de la salud, el uso de los recursos de salud de la comunidad y la participación en organizaciones profesionales

Understanding and contextualizing the Indo Pacific Economic Framework

학위논문(석사) -- 서울대학교대학원 : 국제대학원 국제학과(국제협력전공), 2023. 2. Sheen Seong-Ho.2016년 트럼프 행정부의 환태평양경제동반자협정(TPP) 탈퇴는 특히 경제정책과 무역규칙 설정 분야에서 아시아에서 미국의 입지를 크게 위태롭게 했다. 지난 몇 년 동안 다자간 및 지역 협력에 대한 미국의 참여 부족에 대한 전망은 중국이 주도하는 지역 협력의 증가로 인해 악화되었을 뿐이다. 그러자 바이든 새 행정부가 중국의 지역포괄적경제동반자협정(RCEP)과 균형을 맞출 수 있을 만큼 충분히 경쟁력 있는 구상을 제안하는 것이 시급해졌다. 바이든 대통령이 취임한 직후 현 정부의 아시아 재도전 전략으로 인도태평양경제체제(IPEF)가 제안될 것으로 보인다. 모두가 놀랍게도, IPEF는 자유무역협정이 아니며, 시장 접근 조항도 없을 것이며, 행정부는 현재 포괄적인 CPTPP에 가입하는 것을 고려하고 있지 않았다. 아시아 태평양 지역의 미·중 경쟁이 사상 최고조에 달하는 시대에 IPEF의 제안은 상대적으로 약하고, 그 개념에서 제한적이라고 인식될 수 있다. 냉전 초기부터 트럼프 행정부에 이르기까지 아시아태평양 지역 경제협력에 대한 미국의 역할과 참여에 초점을 맞춘 역사적 개요를 통해 현 행정부와 IPEF에 여전히 매우 만연해 있는 다른 구조적 요인들을 발견하지만, 많은 관행을 발견하기도 한다.그는 워싱턴에서 전례가 없었다. 우리는 미국이 쇠퇴하는 세계 경제 헤게모니로서 자신의 결점을 인식하고 있으며, 경제 분야에서 무역 규칙을 정하는 힘과 관련성을 되찾는 것을 목표로 하는 방식으로 창의력을 발휘하고 있다고 본다. IPEF에서 우리는 지역 FTA가 발생하기 전에 아시아 태평양에서 경제 협력을 위한 가장 일반적인 방법이었던 소프트 자발적 다자주의로 돌아가는 것을 볼 수 있다. 그러나 뜻을 같이하는 국가들 사이에서 서로 다른 협상이 소일하게 진행될 방식은 이 지역에서 증가하는 소일주의 선호와 일관성을 보일 뿐만 아니라 이 지역에서 미국의 통상적인 운영 방식과 많은 연속성을 보여준다. 중국 관련 양극화 가능성에 대해 IPEF는 TPP와 유사한 개방적이고 포괄적인 이니셔티브이자 중국을 명시적으로 겨냥한 무역 블록이 아닌 정책 결정 플랫폼으로 스스로를 제시한다. 그러나 이것은 IPEF가 제한이 없다는 것을 의미하지는 않는다. 시장 접근성의 부족은 일부 아시아 국가들에게 이 이니셔티브가 중국을 적대시할 만한 가치가 없을 수 있으며, 일부 국가가 첫 단계에서 협상에 참여하지 않는다는 사실은 동아시아 토종 국가들과 충돌하는 미국 주도의 지역주의에 대한 과거의 분노를 불러일으킬 수 있다. 이와 함께 다소 비공식적이고 토론 기반이었던 과거 조직들은 제한적인 결과와 구속력이 없는 합의를 이끌어냈으며, 이로 인해 IPEF는 미국이 규칙 제정 권한을 얻는 데 이상적인 도구가 아닐 수 있다. 앞으로 미국이 역사를 되돌아보고 아시아 태평양에서의 다자간 이니셔티브에 참여하거나 참여하지 않는 것과 관련된 과거의 실수를 피하는 것이 관건이 될 것이다. IPEF는 국내 경기 침체와 의회 비준을 뛰어넘는 혁신적인 방법을 제시하며, 높은 품질 기준을 만들고 패권 리더십을 재정의하는 데 초점을 맞추고 있다. 마지막으로, 우리는 과거의 실수를 피하고 중요한 결과로 이어지기 위해 이니셔티브가 충족되어야 하는 몇 가지 조건을 고려할 것이다.The withdrawal from the Trans Pacific Partnership (TPP) by the Trump administration in 2016 significantly jeopardized the United States position in Asia, specially when it came to economic policy and trade rules-setting arena. The prospects of said lack of participation of the United States during the last years in multilateral and regional cooperation only worsened with increased regional cooperation led by China. It, then, became urgent for the new Biden administration to propose an initiative that could be competitive enough to counter balance Chinas Regional Comprehensive Economic Partnership (RCEP). Soon after president Biden took office, the Indo Pacific Economic Framework (IPEF) would be proposed, as the current administrations grand strategy to re-pivot to Asia. To everyones surprise, the the IPEF was not going to be a free trade agreement, nor have any market access provisions, and the administration was not considering joining the now Comprehensive CPTPP. In an age where US-China competition in Asia Pacific is at an all-time high, the IPEFs proposal can be perceived as relatively weak, and limited from its very conception. Through a historical overview focused on the US role and participation in regional economic cooperation in Asia Pacific, ranging from the beginning of the Cold War to the Trump administration, we find different structural factors that are still very much prevalent in the current administration and the IPEF, but we also find many practices that have been unprecedented in Washington. We see a United States aware of its own shortcomings as a declining global economic hegemony, and for this creative in the ways it aims to regain trade rules-setting power and relevance in the economic field. In the IPEF we see a return to soft voluntary multilateralism that was the most prevalent method for economic cooperation in Asia Pacific before the rise of regional FTAs. However, the way the different negotiations will be undertaken, in a minilateral manner among like-minded countries, shows a lot of continuity with the US usual modus operandi in the region, as well as coherence with the increasing preference for minilateralism in the region. Regarding possible polarization with China, the IPEF presents itself as an open and inclusive initiative, similar to the TPP, as well as a policy-making platform rather than a trade bloc that targets China explicitly. This, however, does not mean that the IPEF is free of limitations. The lack of market access might make the initiative not be worth the risk of antagonizing China for many Asian states, and the fact that some countries are excluded from the negotiations in its first stages might bring back past resentments of US-led regionalism colliding with that native to East Asia. Together with this, past organizations that were rather informal and discussion-based have resulted in limited outcomes and non-binding agreements, which might make the IPEF not the ideal tool for the United States to gain rules-setting power. Going forward, it will be key for the United States to look back in history and avoid past mistakes related to its participation, or lack thereof, in multilateral initiatives in Asia Pacific. The IPEF presents an innovative way of going beyond domestic economic downturn and congressional ratification, focusing on creating high quality standards and redefining hegemonic leadership. Lastly, we will consider some conditions that the initiative should meet for it to avoid past mistakes and lead to significant outcomes.I. Introduction 4 1. Purpose of Research 5 II. Background 7 1. Biden Administration and the Indo Pacific Economic Framework 7 III. The United States role in East Asian and Asia Pacific regional initiatives 9 1. Cold War years: Southeast Asian Japan-led East Asian regionalism 9 2. Post-Cold War years: The rise of East Asian regionalism 25 3. Current day: Biden Administration 49 IV. Unpacking the Indo Pacific Economic Framework 62 1. Understanding the format of the IPEF 62 2. Potential limitations of the IPEF 72 V. Conclusion — Policy suggestions 80 Bibliography 85 Abstract in Korean 94석

The Environmental Attitudes and Behaviours of European Golf Tourists

Environmental attitudes and behaviours have received relatively little attention in golf tourism, compared to other tourism research areas. Golf tourism provides products and services based on nature, and they should focus on the environment. Golf has become increasingly important in the development of European tourism within the last decade. Moreover, golf is one of the primary motivations for European tourists in the sports tourism sector. This study is based on a sample of 431 golf tourists, from different nationalities, who visit Andalusia, Spain. This research examines the relationship between environmental attitudes and behavioural intentions for three subsamples of European nationalities: British, German, and Spanish. This relationship was corroborated in the three subsamples. However, the national citizenship of European golf tourists was not a moderator effect on the relationship between environmental attitudes and behavioural intentions

Examining Teamwork Competencies and Team Performance in Experiential Entrepreneurship Education: Emergent Intragroup Conflict as a Learning Triggering Event

Purpose Although the importance of teamwork competencies and effective conflict management in entrepreneurship education is recognised, we have limited knowledge of how these factors interact to influence performance in entrepreneurial teams. This research explores teamwork competencies as a predictor of entrepreneurial team performance and the moderating effect of emerging cognitive and interpersonal team conflict as levers in entrepreneurship learning. Design/methodology/approach A time-lagged survey method was used to collect data from 49 teams (156 individuals) of undergraduate students in an experiential new venture creation course. A predictive model of entrepreneurial team performance through hierarchical regression analyses and moderated-moderation analyses was tested. Findings Results reveal that teamwork competencies have a significant and direct influence on entrepreneurial team performance and that intragroup conflict strengthens that relationship when high levels of cognitive conflict and low levels of interpersonal conflict emerge. Practical implications The findings have implications for the design of entrepreneurial training programs, which will benefit from interventions aimed at teamwork competency development that incorporate strategies promoting constructive cognitive conflict while preventing the emergence of interpersonal conflict. Originality/value This study is a step forward in entrepreneurship education research from the perspective of social and interpersonal processes by identifying the patterns of intra-team conflict that lead to more effective entrepreneurial teams and more productive use of teamwork competencies in a learning-by-doing entrepreneurial context

Estudio contrastado de las trayectorias profesionales de un profesor y una profesora en ámbitos multiculturales

[ES] La relevancia adquirida por las historias de vida en la investigación educativa de los últimos años choca con la falta de información de que disponemos sobre la vida de los profesores en general y de manera especial sobre aquellos que ejercen la docencia en aulas multiculturales, a pesar de ser ésta una cuestión clave para comprender la enseñanza en estos espacios y favorecer el desarrollo profesional de estos docentes./nEn este trabajo estudiamos las trayectorias profesionales de un profesor y una profesora que trabajan con alumnos culturalmente diversos a través de sus propios relatos, con objeto de mejorar nuestro nivel de comprensión acerca de las acciones emprendidas por los docentes en este tipo de contextos, y poder derivar algunas implicaciones para futuras propuestas formativas acordes con esta sociedad emergente de carácter pluricultural.[EN] The relevance tha the narration of teachers' educational experiences has reached in educational research for the last decade suffers from a considerable lack of information on teacher's school life in general and especially on those who teach in multicultural settings, even though that source is a key factor to understand how teaching works in that area and also to encourage the teachers professional development./nIn this paper, we study the professional course of development of a male and female teacher who work with children of certain cultural diversity by using the two teachers' own narrations in order to improve our understanding about the educational actions which take place in those contents and be able to draw some relevant conclusions about education in multicultural settings that can be applied in their initial teacher training period.[FR] L'importance acquise par l'expérience quotidienne dans le cadre de la recherche éducative au long des dernières années, choque avec la nulle information dont nous disposons sur la vie des professeurs en général, et, en particulier sur ceux qui excercent leur activité dans des classes multiculturelles, mot-clé pour comprendre l'enseignement dans cet environnement et permettre également le développement professionnel des enseignants./nDans cet article, nous étudions les trajectoires professionnelles de plusieurs professeurs qui travaillent avec des élèves provenant de divers milieux culturels, à travers de leurs propres témoignages afin d'enrichir notre niveau de compréhension sur les activités réalisées par ces enseignants dans ce contexte, et pouvoir dériver certaines implications pour de futurs projet formatifs, en accord avec cette société émergente à caractère pluriculturel

Unidad Didáctica: mi cara también siente

El presente Trabajo Fin de Grado se ha destinado a la planificación la Unidad Didáctica “Mi cara también siente”, para el primer curso del segundo ciclo de Educación Infantil. El tema principal que se trata son las emociones, aunque también se abordan algunos temas transversales impuestos por la ley, para que el aprendizaje sea globalizador. El trabajo está organizado en cuatro partes. En primer lugar, una pequeña introducción teórica al complejo mundo de las emociones y justificación del tema elegido. En la segunda, se explican la finalidad, competencias, objetivos, contenidos y metodología de la Unidad. En la tercera parte, se desarrollan las actividades a realizar durante las tres semanas de duración. Estás se presentas secuenciadas de menor a mayor dificultad para que los alumnos puedan ir adquiriendo los contenidos de forma progresiva y significativa. De cada una de ellas, se explicitan: nombre, objetivos, contenidos, descripción, materiales y duración. Y finalmente, se expone cómo se va a realizar la evaluación y se extraen conclusiones sobre el trabajo realizado.Universidad de Granada. Facultad de Ciencias de la Educación. Grado en Educación Infanti

Claves en la escritura de Lara Moreno: "Por si se va la luz" en el marco de la nueva narrativa rural

The aim of this article is to analyze the writing of Lara Moreno in the frame of neorrural narrative. New literary tendencies such as ruralism or the turn to the countryside suposes a reaction against the hegemonic power of cities which rise on twenty centuries. Spanish fiction offers in many ways a narrative camine to explore literary representations of ruralism in XXI century. From this perspective, it is proposed to delve into Por si se va la luz (2013) a novel written by Lara Moreno, in which Nadia and Martín leave the city to go to live to the countryside considering the rise of economic crisis. This event suposes a crack or cut on a simbolic way, according to the different axis in which the novel is structured: the tension between rural and urban spaces, the between animal instints, sexuality and rationality, so as to the relationship which character stablish with language and silence in order to verbalize the dystopia from the rural scenery.El propósito de este artículo es analizar la escritura de Lara Moreno en el marco de la narrativa neorrural. Nuevas tendencias literarias como el ruralismo o el giro hacia el campo suponen una reacción contra el poder hegemónico de las ciudades que emergió en el siglo XX. La ficción española ofrece en muchos casos un camino narrativo para explorar las representaciones literarias del ruralismo en el siglo XXI. Desde esta perspectiva, se propone profundizar en Por si se va la luz, una novela escrita por Lara Moreno en la que Nadia y Martín abandonan la ciudad para ir a vivir al campo ante el ascenso de la crisis económica. Este acontecimiento supone una grieta o un corte desde una perspectiva simbólica, de acuerdo con los diferentes ejes en que la novela se estructura: la tensión entre los espacios rural y urbano, los cruces entre los instintos animales, la sexualidad y la racionalidad, así como la relación que los personajes establecen con el lenguaje y el silencio para verbalizar la distopía desde un escenario rural