Efectos en los Costos de Producción por la Rotación de Personal en Estelí Cigars S.A.

La temática abordada en este estudio trata sobre los Costos de Producción y la Rotación de Personal en Fábrica de Tabaco Estelí Cigars S.A, durante el período 2011, con el objetivo de evaluar los efectos provocados en dichos Costos de Producción. Se aplicó la metodología, las técnicas e instrumentos necesarios para una adecuada investigación, según lo establecido en la normativa de UNAN Managua - FAREM Estelí, para este tipo de trabajo. Es una investigación no experimental de corte transversal. Los resultados indican que hay debilidades en la contabilización de costos de producción de la Fábrica de Tabaco Estelí Cigars S.A, durante el periodo 2011, principalmente en la materia prima y mano de obra; así mismo se determinó que la rotación de personal durante este periodo alcanzó un 40 % en el área de producción y que una de las principales causas es la ausencia de las políticas salariales y de beneficios sociales brindadas en la Fábrica. Se considera importante que se revise todo el proceso de contabilización de los costos de producción y se diseñen estrategias que le permita retener el mayor tiempo posible a los empleados; así como una mejora de las políticas de beneficios a los empleados. SUMMARY The theme addressed in this study deals with the costs of production and the rotation of staff at factory of tobacco Estelí Cigars S.A, during 2011, with the objective of evaluating the effects caused these costs of production. Apply the methodology; techniques have instruments necessary for an adequate investigation, as established in accordance with the rules of UNAN Managua - FAREM Estelí, for this type of work. It is a non-experimental research of cross-section. The results indicate that there are weaknesses in accounting for costs of Estelí Cigars S.A tobacco factory, during 2011, mainly in raw materials and workmanship; I was likewise determined that the rotation of staff during this period reached 40% in the production area and that one of the main causes are wage and social benefits policies offered in the factory. It is important to review the entire process of accounting for the costs of production and design strategies that allow you to retain as much as possible employees as well as an enhancement of benefits policies to employees. Palabras Cláves: Costos de Producción y Rotación de Personal

Integrating a science/language arts curriculum through the use of theme cycles in a first and third grade classroom

A collaborative science curriculum created by a first and third grade class. The students were provided with the global theme of change and were invited to brainstorm topics of interests that were utilized to create a science theme cycle

Multi-hazard risk assessment using GIS in urban areas: a case study for the city of Turrialba, Costa Rica

In the framework of the UNESCO sponsored project on “Capacity Building for Natural Disaster Reduction” a case study was carried out on multi-hazard risk assessment of the city of Turrialba, located in the central part of Costa Rica. The city with a population of 33,000 people is located in an area, which is regularly affected by flooding, landslides and earthquakes. In order to assist the local emergency commission and the municipality, a pilot study was carried out in the development of a GIS –based system for risk assessment and management. The work was made using an orthophoto as basis, on which all buildings, land parcels and roads, within the city and its direct surroundings were digitized, resulting in a digital parcel map, for which a number of hazard and vulnerability attributes were collected in the field. Based on historical information a GIS database was generated, which was used to generate flood depth maps for different return periods. For determining the seismic hazard a modified version of the Radius approach was used and the landslide hazard was determined based on the historical landslide inventory and a number of factor maps, using a statistical approach. The cadastral database of the city was used, in combination with the various hazard maps for different return periods to generate vulnerability maps for the city. In order to determine cost of the elements at risk, differentiation was made between the costs of the constructions and the costs of the contents of the buildings. The cost maps were combined with the vulnerability maps and the hazard maps per hazard type for the different return periods, in order to obtain graphs of probability versus potential damage. The resulting database can be a tool for local authorities to determine the effect of certain mitigation measures, for which a cost-benefit analysis can be carried out. The database also serves as an important tool in the disaster preparedness phase of disaster management at the municipal level

Online social sports networks as crime facilitators

Emerging technologies such as broadband services and mobile and wireless technologies create not only benefits for the community but also risks (Choo, Smith & McCusker, 2007). The implications of these developments should be evaluated to make any necessary changes to policing, policy and legislation. This study investigates the risk of disclosure of confidential information via online public exercise routes. The study identified in particular whether a) people inadvertently disclose their home address more often indirectly via online sports tracking networks than directly via other means and whether b) gender and age play a role in this disclosure. In addition, an analysis of the temporal characteristics of runs was performed to establish the window of opportunity for a home burglary and whether running is temporally predictable by hour of day or day of week. A total of 513 RunKeeper users were selected from the Dutch cities of Enschede and Nijmegen. 231 runners (45.03%) were located via RunKeeper and 122 (23.78%) via other Internet (i.e. non-social sports network) sources. It was found that a statistical difference exists between the indirect and direct disclosure of addresses; more runners disclose their home address via online sports tracking networks than via other sources. Furthermore, it was found that age played a role in the direct disclosure of addresses but not in the indirect disclosure. Older users more often disclosed their home address directly than younger ones. Conversely, gender plays a role in the indirect disclosure but not in the direct disclosure. Men more often disclosed their home address indirectly than women. Regarding temporal characteristics, it was found that the window of opportunity for a burglary is approximately 1 hour. Furthermore, the `within subject' analysis suggests that the starting hour of the run is the most predictable temporal characteristic, followed by the duration of the run and the day of the week. This research ultimately shows the extent to which the unique combination of spatial and temporal information available in online sports tracking networks can enable criminals to predict where a potential target lives and when he or she will be out running

The TREsPASS project

Information security threats to organisations have changed during the last decade, due to the complexity and dynamic nature of infrastructures and attacks. Successful attacks cost society billions a year, impacting vital services and the economy. Examples include StuxNet, using infected USB sticks to sabotage nuclear plants, and the DigiNotar attack, using fake digital certificates to spy on website traffic. New attacks cleverly exploit multiple organisational vulnerabilities, involving physical security and human behaviour. \ud Current risk management methods provide descriptive tools for assessing threats by systematic brainstorming. Attack opportunities are identified and prevented only if people can envisage them. This process is slow and exceeds the limits of human imaginative capability. Emerging security risks demand tool support to predict, prioritise, and prevent complex attacks systematically. The TREsPASS project will develop methods and tools to analyse and visualise information security risks in dynamic organisations, as well as possible countermeasures. An “attack navigator” will be built to identify which attack opportunities are possible and most pressing, and which countermeasures are most effective. To this end, the project combines knowledge from technical sciences (how vulnerable protocols and software are), social sciences (how likely people are to succumb to social engineering), and state-of-the-art industry processes and tools.\ud By integrating European expertise on socio-technical security into a widely applicable and standardised framework, security incidents will be reduced, and organisations and their customers will make informed decisions about security investments. This increased resilience of businesses both large and small is vital to safeguarding the social and economic prospects

Guía para presentación de proyectos de distribución ante la empresa de Energía de Pereira

En Colombia, la construcción de viviendas es realizada a diario y van de la mano con la infraestructura eléctrica, siendo esta parte esencial de la sociedad, pues constantemente estamos haciendo uso de equipos que funcionan gracias al suministro de energía que estas brindan, ya sea en nuestro hogar, centro de labores, locales públicos y hasta en la calle. Por tal motivo, es muy importante que se realice un excelente trabajo al momento de hacer una instalación eléctrica, para obtener el mejor rendimiento en energía y sobre todo que brinde la mejor seguridad posible. Una empresa o persona natural que enfoque su vida en la realización de diseños y construcciones eléctricas, constantemente debe radicar proyectos ante los diferentes operadores de red (OR) a nivel nacional. Estos OR los evalúan para aprobarlos o rechazarlos, parcial o totalmente, pues es el primer criterio de análisis que utilizan, para decidir si prestan el servicio de energización a las diferentes obras que diariamente se desarrollan en todo el país

Rapid Inventory of Earthquake Damage (RIED)

The 25 January 1999 Quindío earthquake in Colombia was a major disaster for the coffee-growing region in Colombia. Most of the damage occurred in the city of Armenia and surrounding villages. Damage due to earthquakes is strongly related to topographic and subsurface geotechnical conditions underneath structures and houses. The RIED project used aerial photographs to obtain a rapid inventory of the earthquake damage right after the seismic event. This inventory was subsequently used to identify any existing relation with subsurface- and topographic conditions. Hazard zonation maps were made on the basis of seismic response analysis of a three-dimensional model of the subsurface that has been created in the GIS. Also indicative zonation maps were created outlining potential areas where topographic amplification may occur. These seismic zonation maps delineate those areas that are most likely affected by subsurface and topographic resonance effects during a future and similar earthquake. The maps have been presented to the city planning authorities of Armenia so that reconstruction of the damaged areas can be carried out in such a way that high risk areas will be avoided or that structures and houses will be built according to the standards for high seismic risk areas

Estudio de factibilidada para la utilización del Aromarketing en vallas publicitarias móviles de la ciudad de Guayaquil

El aroma de un producto u objeto se propaga rápidamente debido a que el olor se desprende en formas de moléculas odoríferas que viajan hacia el aire y mediante el proceso de la respiración ingresan a la nariz llegando al bulbo olfatorio. Por medio de las células nerviosas que posee, hace llegar las respuestas eléctricas al cerebro y principalmente al centro de las emociones y recuerdos convirtiéndolas en estímulos que provocan que el consumidor tenga diversos comportamientos. El olfato se encuentra directamente conectado con el cerebro y es por ello que un aroma percibido mientras camina por las calles de Guayaquil es captado inmediatamente por este sentido antes del proceso que hacen los otros sentidos. Con los resultados obtenidos en este trabajo se demuestra la factibilidad de la utilización del aromarketing en vallas publicitarias móviles donde se manifiesta que los aromas influyen en las personas provocando sentimientos, comportamientos, recuerdos y un sinnúmero de emociones, permitiendo también a los clientes la asociación de los aromas con las marcas

La influencia del uso de los medios publicitarios en el comportamiento del consumidor de la empresa CURACAO Nº1, ciudad de Matagalpa. Año 2015

En el presente estudio de investigación se ha abordado el tema la influencia del uso los medios publicitarios en elcomportamiento del consumidor en la empresa Curacao Nº 1. La cual tiene presente que sus consumidores son cada vez más exigentes en cuanto al producto, atención y el servicio como tal a adquirir, es por ello que para la empresa la correcta selección de los medios como la planificación de los mismos, logran cumplir eficazmente la difusión del mensaje. Desde dicha perspectiva, el interés de conocer ¿Cómo influye el uso de los medios publicitarios en el comportamiento del consumidor de la empresa Curacao Nº 1 ubicada en la ciudad de Matagalpa? Para lograr dar respuesta a esta interrogante y poder evaluar la problemática planteada, la metodología utilizada según el nivel de profundidad fue una investigación de tipo correlacional. Por lo que en la investigación que se realizó se determinaron los medios publicitarios que influyen en el comportamiento de los clientes, realizando una descripción de cada una de las características del objetivo planteado lo cual permite una mejor compresión de dicha investigación. Se hizo uso de instrumentos, como encuestas, entrevista y observación para la recopilación de información, aplicando una formula estadística la que determino una muestra aleatoria de 285 clientes activos y la entrevista realizada al gerente de la empresa, asumiendo que la empresa posee una población de 1500 clientes. Con la recopilación de la información deseada se pudo valorar la influencia que hay en los medios publicitarios de la empresa y así mismo Identificar cuál de los medios publicitarios son los que más influyen en el comportamiento del consumidor a la hora decisión de compra, se ha podido llegar a la conclusión que los medios más influyentes son: la televisión, revista e internet, los clientes consideran que son más accesibles, llamativos y proporcionan mayor información