25 research outputs found

    Expansion of the current methodology for the study of the short-term liquidity problems in a sector

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    Purpose: The aim of this work consists of defining and applying a new methodology for the calculation of short-term financial ratios that more reliably approximate the solvency of a sector. Design/methodology: We begin with a classic sector analysis and propose the creation of ratios that limit the debt repayment on an individual level and that do not imply the compensation of aggregate balances, as occurs with the current formulas of calculation. Findings: The new methodology more reliably approximates the solvency of a sector by being able to estimate with greater precision its global capacity for short-term debt repayment. Research limitations: The limitations to the proposed sector ratios are the same as the limitations of the customary individual ratios. Therefore, to offer an example, the ratios do not correct the assumption that the only source of resources to meet current liabilities is made up by available and liquid assets. In other words, no new tools are proposed to include future income from sales by the companies. Practical implications: To be able to study the solvency of the different sectors that make up the economy with more uniform criteria. Social implications: The information provided by the new ratios obtained in this work proves to be relevant information in the case of wanting to determine the degree of dependence of companies in a sector on financial institutions, or in the case of wanting to determine the degree of dependence on aid in a subsidized sector. Originality/value: The proposal of new tools that go beyond the current limitations.Peer Reviewe

    El número borroso triangular "ratio acid-test mínima"

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    Se da a conocer un nuevo modelo matemático que proporciona un número borroso triangular para establecer el valor de la ratio acid-test mínima en un sector económico determinado. Se presenta una metodología basada en los datos históricos de las empresas de un sector que permite determinar el valor de la ratio acidtest mínima de supervivencia financiera en dicho sector

    State College Times, October 6, 1933

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    Volume 22, Issue 10https://scholarworks.sjsu.edu/spartan_daily_1933/1090/thumbnail.jp

    Una introducción a las ideas fundamentales de la lógica borrosa a través del arte

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    In 2015, to celebrate the 50th anniversary of the publication of the article that led to the birth of fuzzy sets theory, the “CosmoCaixa” Science Museum of Barcelona, in collaboration with several Catalan universities and institutions, organized an exhibition to present a sample of the research conducted in the first half century of fuzzy sets theory. In order to introduce visitors to the principles of non - bivalent logics, the exhibition displayed a collection of works of art related to the logical principles of fuzzy thinking under the name “FuzzyArt”.  The aim of this article is to present those references to fuzzy logic theory that inspired the creation o f said works. In parallel, in order to further consolidate the theory it also presents different ideas for using the works for teaching purposes.Durante el año 2015, con motivo de la celebración de los cincuenta años de la publicación del artículo que dio lugar al nacimiento de la teoría de los subconjuntos borrosos, el museo de la Ciencia de Barcelona CosmoCaixa, en colaboración con varias universidades e instituciones catalanas, organizó una muestra expositiva sobre el desarrollo de la investigación en el campo de la teoría de la lógica borrosa durante su primer medio siglo de vida. Con la finalidad de introducir a los visitantes en los principios de las lógicas no bivalentes se presentó en la exposición una colección de obras pictóricas bajo el nombre “FuzzyArt”, relacionada con los principios lógicos del pensamiento borroso. El presente trabajo está centrado en exponer las referencias a la teoría de la lógica borrosa que han sido fuente de inspiración para la creación de dichas obras. Paralelamente, con la finalidad de avanzar en el afianzamiento de esta teoría, se muestran diferentes posibilidades didácticas relacionadas con las obras

    Incorporació de la lògica borrosa en l'estudi de la viabilitat dels nous projectes empresarials

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    La predicció de despeses, vendes o cobraments en l’àmbit de l’emprenedoria planteja la dificultat afegida de treballar amb dades extremadament incertes. Aquest fet ocasiona que la previsió de tresoreria o la previsió de pèrdues i guanys tingui associada un alt grau d’indeterminació. La lògica borrosa propicia la creació de nous models de prognosi que afavoreixen que l’emprenedor obtingui una visió de futur més àmplia. El nucli del treball doctoral està format per tres articles que presenten una proposta completa de solució a problemes actuals i reals de la predicció emprenedora centrats en potenciar la utilització de la lògica borrosa a nivell pràctic. Tanmateix, cada article desenvolupa un recurs informàtic d’implementació de cadascuna de les tècniques per tal de facilitar, en el cas que sigui possible, la seva incorporació a la praxi emprenedora.The prediction of costs, sales and payments in the field of entrepreneurship presents the added difficulty of working with extremely uncertain data. This means that the estimate of “cash flow forecasting” and the “income statement” contains a high degree of indetermination. The fuzzy logic promotes the creation of new prognostic models that allow the entrepreneur to gain a broader vision. The core of the doctoral thesis is formed by three papers in which everyone presents a full proposal for a solution to real and current problems of prediction focused on promoting the use of fuzzy logic in entrepreneurial practice. Additionally, each paper develops a computer resource implementation of each technique in order to facilitate, if possible, its joining of the entrepreneurial practice

    Soft computing in economics and business

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    Evolutionary positioning of outsourcing in the local public administration

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    Purpose: This work intends to establish a new methodology to quantitatively measure the initial position and evolution of outsourcing in a public administration. Design/methodology: Product of the generalization of a methodological tool based on the fuzzy set theory "index of maximum and minimum level," a method is designed to evaluate the evolution of the positioning of outsourcing in a public administration. Findings: The proposed model that is presented opens up the possibility to study the evolution of public administration in terms of the actions that have been taken to reach an ideal outsourcing position, which would allow managers to create points of control at various stages to ensure the success of the actions taken. Research limitations/implications: The limitations to the proposed method are directly related to the cases established in the fuzzy set theory. As an example, having to choose a specific value for the ideal values in an outsourcing strategy implies a regression to the concept of certainty. The work shows no examples of how to overcome these problems, although it does offer some ideas on how to minimize them. Practical implications: This work offers a tool to help determine the degree to which the objectives have been reached that are established within a public administration with regard to actions associated with outsourcing. Social implications: The ability to establish a distance from an ideal value means that citizens can numerically analyze whether the actions taken by the management team have improved or worsened the position of the public administration in terms of its outsourcing actions. Originality/value: The work offers two original proposals. First, it offers an expansion of an index customarily used to calculate the distance from an ideal position. Second, it offers a context in which to demonstrate the usefulness of the index.Peer Reviewe

    El número borroso triangular "ratio acid-test mínima"

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    Se da a conocer un nuevo modelo matemático que proporciona un número borroso triangular para establecer el valor de la ratio acid-test mínima en un sector económico determinado. Se presenta una metodología basada en los datos históricos de las empresas de un sector que permite determinar el valor de la ratio acidtest mínima de supervivencia financiera en dicho sector
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