Perceived Problems and Prospects on Acceptability of Industrial Waste Sludge As An Alternative Component for Bricks Making

This paper shows the perceived problems that the manufacturers might encounter in producing bricks using industrial waste sludge as an alternative component. These include the mechanical, thermal, and physical problems. The above-mentioned issues are directly and/ or indirectly affect the acceptability of the bricks in the said manufacturing companies. And each owners or prospects have different view on those factors, whether it is acceptable or not in their standard. Those issues will lead to the conservative way of producing bricks using industrial waste sludge as an alternative component that will be used in home construction, as in wall decoration, roofing, and even flooring. For its approach, the research used descriptive research methods including document analysis as well as statistical analysis of all the data gathered. For the population of the study, the research used random sampling technique in identifying the respondents of the study. These respondents are engineers, managers and experts in the production and selling of commercial bricks

Aplicación de las NIIF en Ecuador desde la perspectiva contable positiva

La contabilidad creativa se muestra en el campo contable desde hace más de 500 años. Desde los años ochenta del siglo pasado se ha adaptado a criterio de cátedra por los centros de estudios especializados. La explicación de las decisiones de las diversas administraciones se encuentran en un franco debate por parte de los especialistas contables. La teoría contable positiva se ha propuesto en esta investigación, el objetivo de explicar y predecir las acciones de las diversas administraciones al presentar sus estados financieros. En la investigación presentada se establece una encuesta planteada por Shil (2014). Tal herramienta de recolección de datos colabora como sustento de la teoría contable positiva. Por otra parte, el diseño de la investigación es exploratorio dado que se pretende inferir las acciones, que son subjetivas, de las diferentes administraciones. Dada la importancia de la aplicación de las Normas Internacionales de Información Financiera con respecto a la teoría contable positiva, en la segunda parte del libro se desarrollan las directrices de algunas normas internacionales contables

Feminist stereotypes and women's roles in Spanish radio ads

This article takes a quantitative approach to Spanish radio advertising and the stereotypes and female roles that it broadcasts in a medium that has traditionally had high female audience rates in our country. From content analysis of 679 radio ads extracted from the 3 main general Spanish radio stations and collected 10 years apart, the study attempts to show the evolution (or regression) of how radio advertising portrays women. The radio in Spain has always been a medium anchored in the real world that has also provided some degree of space to broadcast social movement. #MeToo, as a phenomenon promoting female empowerment, was no exception. Therefore, this longitudinal study aims to demonstrate whether the social movements that led to increased female activism have been reflected in a change of roles and stereotypes projected by radio advertising messages. The work presented here looks at the concept of role from a dual perspective: firstly, it focuses on the role played by female voices in radio advertising items. Secondly, it works on the concept of role by assimilating it into the female image projected in radio advertising items. The results obtained between the two samples are remarkably similar, demonstrating a clear tendency to polarise the female image and confirming that women are still being portrayed in significantly traditional roles

The sound of responsibility : evolution of the use of radio advertising as a corporate social responsibility (CSR) communication channel before and after Covid-19. A significant increase

Radio is an audio communication medium that has always stood out for its credibility and close relationship to its audience, which makes it an appealing option for organizations that want to make their responsible behavior known. The Covid-19 pandemic has created a new landscape in which the strategic role of corporate social responsibility (CSR) in the company has been strengthened and in which advertising messages are proving to be an interesting way of disseminating organizations' responsible actions. Based on the quantitative content analysis of 562 radio advertisements taken from the three principal mainstream Spanish radio broadcasters and collected 2 years apart (2019 and 2021), this study seeks to find out whether the Covid-19 health crisis has led to changes in the use of radio advertising as a vehicle for communicating organizations' CSR. To this end, the variables analyzed were the presence of CSR elements, advertiser, economic sector, CSR dimensions, beneficiary stakeholders, and communication area. The results show, among other data, that the communication of CSR through radio advertising has experienced significant growth after overcoming the worst moments of the pandemic. This growth indicates that companies are increasingly sensitive to issues related to CSR and that radio advertising has provided them with a way to publicize their socially responsible actions. It seems that corporations understand that credibility, trust, and a not inconsiderable penetration rate encourage the circulation of their CSR campaigns through the medium of radio.La radio es un medio de comunicación sonoro que siempre ha destacado por su credibilidad y cercanía con la audiencia, lo que la convierte en una interesante opción para las organizaciones que quieren dar a conocer sus actuaciones responsables. La pandemia de la Covid-19 ha generado un nuevo escenario en el que la responsabilidad social corporativa (RSC) ha visto reforzado su papel estratégico en la empresa y en el que los mensajes publicitarios se muestran como interesantes vías de divulgación de las acciones responsables de las organizaciones. A partir del análisis de contenido cuantitativo de 562 anuncios radiofónicos extraídos de las 3 principales emisoras de radio generalistas españolas y recogidos con 2 años de diferencia (2019 y 2021), el estudio trata de averiguar si la crisis sanitaria de la Covid-19 ha comportado cambios en el uso de la publicidad radiofónica como vehículo para comunicar la RSC de las organizaciones. Para ello, las variables analizadas han sido: presencia de elementos de RSC, anunciante, sector económico, dimensiones de la RSC, stakeholders beneficiarios y área de comunicación. Los resultados muestran, entre otros datos, que la comunicación de la RSC a través de la publicidad radiofónica ha experimentado un crecimiento significativo tras superar los peores momentos de la pandemia. Este incremento indica que las empresas son cada vez más sensibles con las cuestiones relacionadas con la RSC y que encuentran en la publicidad radiofónica una vía para difundir sus acciones socialmente responsables. Parece que las corporaciones han comprendido que credibilidad, confianza y un índice de penetración nada despreciable favorecen la transmisión de sus campañas de RSC en el medio radio

Importación de espárragos verdes frescos de Perú a España

El presente proyecto es la conclusión del XIV Máster en Comercio Internacional, impartido por la Facultad de Ciencias Económicas de la Universidad Complutense de Madrid. Su objetivo es servir de guía a la realización de operaciones de importación de espárragos frescos verdes de origen y procedencia Perú a España. La parte de financiación es una de las más sensibles del proyecto, en su elaboración se considero los temas de negociación, contratación, análisis de coste beneficio y gestión financiera de la empresa. La gestión de asuntos financieros es una tarea fundamental para una empresa con fondo propio limitado. Cómo funciona el flujo de tesorería, a cuánto tiempo se amortiza la inversión, son cuestiones que en nuestro caso importan más, a cierto nivel, que el beneficio. Con respecto a la gestión financiera en la operación planteada, la mayor limitación enfrentada es la costumbre en la forma de pago del sector. Por eso en el trabajo se analiza los costes y riesgos, dando soluciones a través de línea de financiación y forma de pago. El análisis financiero del proyecto se basa en datos reales logrados con mucha investigación, para ello se entrevisto con funcionarios de entidades financieras, proveedores y compradores del sector, entre otros

Simultaneous Embeddings with Few Bends and Crossings

A simultaneous embedding with fixed edges (SEFE) of two planar graphs $R$ and $B$ is a pair of plane drawings of $R$ and $B$ that coincide when restricted to the common vertices and edges of $R$ and $B$. We show that whenever $R$ and $B$ admit a SEFE, they also admit a SEFE in which every edge is a polygonal curve with few bends and every pair of edges has few crossings. Specifically: (1) if $R$ and $B$ are trees then one bend per edge and four crossings per edge pair suffice (and one bend per edge is sometimes necessary), (2) if $R$ is a planar graph and $B$ is a tree then six bends per edge and eight crossings per edge pair suffice, and (3) if $R$ and $B$ are planar graphs then six bends per edge and sixteen crossings per edge pair suffice. Our results improve on a paper by Grilli et al. (GD'14), which proves that nine bends per edge suffice, and on a paper by Chan et al. (GD'14), which proves that twenty-four crossings per edge pair suffice.Comment: Full version of the paper "Simultaneous Embeddings with Few Bends and Crossings" accepted at GD '1

Statistical analyses of correlation between fluconazole MICs for Candida spp. assessed by standard methods set forth by the European Committee on Antimicrobial Susceptibility Testing (E.Dis. 7.1) and CLSI (M27-A2).

The European Committee on Antimicrobial Susceptibility Testing (EUCAST) Subcommittee on Antifungal Susceptibility Testing recently published a standard for determining the susceptibility of fermentative yeasts to antifungals. From the beginning, the EUCAST and its North American counterpart, the CLSI, decided to work together in order to establish common standards. As part of this exercise, the susceptibility of a set of 475 yeast isolates was tested by both standards. The intraclass correlation coefficient and the equations defining the linear regression between both methods were estimated. Both methods produced very similar results, with an intraclass correlation coefficient of 0.954 (0.945 to 0.962), although linear regression analysis shows that the EUCAST standard resulted in slightly lower MICs. There were only eight isolates showing at least four twofold dilution MIC differences between both standards. After 24 h of incubation, the MICs obtained by the CLSI method were equivalent to those obtained by the EUCAST standard. In summary, both methods produce very similar MICs, indicating that methodology does not pose any obstacle to obtaining uniform standards for antifungal susceptibility testing of yeast

Simultaneous Orthogonal Planarity

We introduce and study the $\textit{OrthoSEFE}-k$ problem: Given $k$ planar graphs each with maximum degree 4 and the same vertex set, do they admit an OrthoSEFE, that is, is there an assignment of the vertices to grid points and of the edges to paths on the grid such that the same edges in distinct graphs are assigned the same path and such that the assignment induces a planar orthogonal drawing of each of the $k$ graphs? We show that the problem is NP-complete for $k \geq 3$ even if the shared graph is a Hamiltonian cycle and has sunflower intersection and for $k \geq 2$ even if the shared graph consists of a cycle and of isolated vertices. Whereas the problem is polynomial-time solvable for $k=2$ when the union graph has maximum degree five and the shared graph is biconnected. Further, when the shared graph is biconnected and has sunflower intersection, we show that every positive instance has an OrthoSEFE with at most three bends per edge.Comment: Appears in the Proceedings of the 24th International Symposium on Graph Drawing and Network Visualization (GD 2016