Cost breakdown estándar e integral para la fijación de precios de procesos industriales en el sector automotriz

Tesis (Maestría en Dirección de Negocios) -- Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina, 2017.Toda empresa, sea de manufactura o de servicios, tiene la necesidad de conocer sus costos, ya que esta es la base para definir un precio de venta del producto que sea redituable. No obstante, muchas veces la falta de profesionalización y desarrollo de las industrias locales en materia de costos industriales o de un régimen de contabilidad de costos robusto que provea toda la información requerida, dificulta esta actividad. Otras veces, incluso, estas cotizaciones se llenan sin un cálculo correcto que resulta en una pérdida del negocio por falta de competitividad, o bien ganar el mismo cumpliendo con el precio objetivo requerido pero con márgenes muy bajos en relación al capital invertido, que pone en riesgo en el mediano plazo el compromiso de entrega de productos al cliente. Esto se acentúa al tratarse de un sector tan competitivo, que obliga a las empresas a operar con márgenes de utilidad reducidos e intensifica la necesidad de presupuestar con precisión. Indudablemente en la economía Argentina esto tiene mayor importancia, ya que un proveedor que no pueda justificar un incremento real de sus costos pone en riesgo la rentabilidad futura de su negocio. En este trabajo se busca reducir los problemas mencionados anteriormente para el mayor aprovechamiento de los beneficios de la nueva ley autopartista.2020-05-24Fil: Mildenberger, Amalia Julia. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina

Incremento de la capacidad de producción de una línea de montaje de HVAC en DENSO Manufacturing: DENSO

Proyecto Integrador (II)--FCEFN-UNC, 2013Analiza la fàctibilidad técnica y económica de incrementar la capacidad de producción de la línea de montaje de cajas de aire de Toyota en la empresa DENSO Manufacturing y surge debido a la intención del cliente de estudiar la potencial expansión de su producción de Hilux IMV, de 92000 unidades a 140000 unidades al añ

Anatomy of a Native XML Base Management System

Several alternatives to manage large XML document collections exist, ranging from file systems over relational or other database systems to specifically tailored XML repositories. In this paper we give a tour of Natix, a database management system designed from scratch for storing and processing XML data. Contrary to the common belief that management of XML data is just another application for traditional databases like relational systems, we illustrate how almost every component in a database system is affected in terms of adequacy and performance. We show how to design and optimize areas such as storage, transaction management comprising recovery and multi-user synchronisation as well as query processing for XML

Workshop on the production of abundance estimates for sensitive species (WKABSENS). ICES Scientific Reports, 3:96.

The Workshop on the production of annual estimates of abundance of sensitive species (WKABSENS) met to define sensitive species, collate ICES assessments of abundance where these are available, and estimate indices of their abundance per swept-area where not, for the OSPAR area. The analyses identified 140 potentially sensitive species or species complexes, among which 10 are diadromous and three are coastal, 20 have uncertain species ID and nine were identified as sensitive in only one of the sources examined. Among the sensitive species and species complexes, there was sufficient data to provide abundance indices for 50 species, of which 16 had existing stock assessments whereas the workshop derived abundance estimates for the remaining 34 species from survey data. Three statistical modelling approaches (binomial, General Additive Models (GAMs) and VAST) and were explored and the final abundance indices were calculated using GAMs. The species were divided into stocks before estimating abundance indices where these could be identified from the spatial distribution of the species in the survey. The group considered that a similar analysis using data from additional surveys, commercial indices or data from bycatch observers can potentially provide improved abundance estimates for species with variable or low catchability, such as deep-water and pelagic species

Characteristics of neonatal herpes simplex virus infections in Germany: results of a 2-year prospective nationwide surveillance study.

OBJECTIVE To assess incidence and burden of neonatal herpes simplex virus (HSV) infections and to explore possible transmission routes. METHODS A 2-year prospective nationwide surveillance study performed in 2017 and 2018. All German paediatric departments (n=464 in 2017, n=441 in 2018) were contacted on a monthly basis to report potential cases of neonatal HSV infections. Infants with a postnatal age of ≤60 days and a positive HSV PCR or HSV culture from skin, mucous membrane, vesicles or conjunctival smear, blood or cerebrospinal fluid were included in the study. RESULTS 37 cases were analysed. 29 patients who exhibited no or only mild clinical symptoms were discharged home without organ damage or neurological abnormalities. Four patients showed significant neurological impairment, one patient required liver transplantation and two patients died during in-patient treatment. The 2-year incidence of neonatal HSV infections was 2.35 per 100 000 live births (95% CI 1.69 to 3.02) and disease-specific mortality was 0.13 per 100 000 live births (95% CI 0.04 to 0.21). Data on possible transmission routes were available in 23 cases. In 20 cases, an orofacial HSV infection was present in one or more family members. An active maternal genital HSV infection was reported in 3 cases. CONCLUSION Neonatal HSV infections are rare in Germany. Most infants have a benign clinical course, but some infants are severely affected. Postnatal HSV exposure may account for a considerable number of neonatal HSV infections

Attitudes and values towards decisions at the margin of viability among expectant mothers at risk for preterm birth.

AIM To explore how expectant mothers at risk for preterm birth would like to be involved in decision-making at the margin of viability and what they would base their decisions on. METHODS This cross-sectional observational study included a mixed-methods post-hoc analysis alongside a previously reported randomised clinical trial. Expectant mothers between 280/7 and 366/7 weeks' gestation who were hospitalised for risk of preterm birth responded to written case vignettes of an impending preterm birth at the margin of viability. Participants responded to closed and open-ended questions that were theoretically coded for attitudes and values towards shared decision-making. RESULTS Sixty-four expectant mothers were included in the analysis, 36 provided written perspectives. Decision-making was perceived as an enormous burden and a potential source of guilt and regret. Weighing personal values in terms of 'fighting for the baby' and 'quality of life' were used to inform the decision-making process. Explicitly stating that any decision is a good decision, empowerment through co-constructing shared decisions rather than simply presenting choices, sharing the clinicians' personal views, and honest, and empathetic counselling were perceived as supportive. CONCLUSION Mothers at risk for preterm birth provided specific insights into their decision-making patterns that may be helpful to clinicians

Video versus direct laryngoscopy to improve the success rate of nasotracheal intubations in the neonatal intensive care setting: a randomised controlled trial

Objective To assess whether video laryngoscopy (VL) for tracheal intubation of neonates results in a higher first-attempt success rate and fewer adverse tracheal intubation-associated events (TIAEs) when compared with direct laryngoscopy (DL).Design Single-centre, parallel group, randomised controlled trial.Setting University Medical Centre Mainz, Germany.Patients Neonates <440/7 weeks postmenstrual age in whom tracheal intubation was indicated either in the delivery room or in the neonatal intensive care unit.Intervention Intubation encounters were randomly assigned to either VL or DL at first attempt.Primary outcome First-attempt success rate during tracheal intubation.Results Of 121 intubation encounters assessed for eligibility, 32 (26.4%) were either not randomised (acute emergencies (n=9), clinicians’ preference for either VL (n=8) or DL (n=2)) or excluded from the analysis (declined parental consent (n=13)). Eighty-nine intubation encounters (41 in the VL and 48 in the DL group) in 63 patients were analysed. First-attempt success rate was 48.8% (20/41) in the VL group compared with 43.8% (21/48) in the DL group (OR 1.22, 95% CI 0.51 to 2.88).The frequency of adverse TIAEs was 43.9% (18/41) and 47.9% (23/48) in the VL and DL group, respectively (OR 0.85, 95% CI 0.37 to 1.97). Oesophageal intubation with concomitant desaturation never occurred in the VL group but in 18.8% (9/48) of intubation encounters in the DL group.Conclusion This study provides effect sizes for first-attempt success rates and frequency of TIAEs with VL compared with DL in the neonatal emergency setting. This study was underpowered to detect small but clinically important differences between the two techniques. The results of this study may be useful in planning future trials