Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros

The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees. The new model (known as the capitalisation model) will entail recognising most previous operating leases in the balance sheet, thus impacting the financial statements of companies in many sectors. The impact on an individual company will vary depending on several decisions that the company’s management must make. These decisions can be divided into two groups: 1) alternative accounting treatments that IFRS 16 permits for certain aspects and 2) estimations. We analyse each of these decisions, their effect on financial statements and how companies are expected to address them. In general, companies are expected to make decisions that reduce the impact of IFRS 16 on their leverage level.El IASB ha emitido recientemente una nueva norma contable de arrendamientos (NIIF 16) que será aplicable para ejercicios que comiencen a partir de 1 de enero de 2019. Esta norma cambiará el modelo contable que aplican los arrendatarios. El nuevo modelo (conocido como modelo de capitalización) conllevará reconocer en balance la mayoría de los antiguos arrendamientos operativos, creando un gran impacto en los estados financieros de las compañías en numerosos sectores. El impacto en cada empresa individual puede ser diferente en función de una serie de decisiones que la Dirección de la empresa debe tomar. Estas decisiones pueden dividirse en dos grupos: 1) tratamientos contables alternativos que la norma permite para ciertos aspectos y 2) estimaciones. Analizamos cada una de esas decisiones, su efecto en los estados financieros y cómo se espera que las empresas las utilicen. En general, se espera que las empresas utilicen estas decisiones para reducir el impacto en el nivel de apalancamiento

A Microcontroller Based System for Controlling Patient Respiratory Guidelines

The need of making improvements in obtaining (in a non-invasive way) and monitoring the breathing rate parameters in a patient emerges due to (1) the great amount of breathing problems our society suffer, (2) the problems that can be solved, and (3) the methods used so far. Non-specific machines are usually used to carry out these measures or simply calculate the number of inhalations and exhalations within a particular timeframe. These methods lack of effectiveness and precision thus, influencing the capacity of getting a good diagnosis. This proposal focuses on drawing up a technology composed of a mechanism and a user application which allows doctors to obtain the breathing rate parameters in a comfortable and concise way. In addition, such parameters are stored in a database for potential consultation as well as for the medical history of the patients. For this, the current approach takes into account the needs, the capacities, the expectations and the user motivations which have been compiled by means of open interviews, forum discussions, surveys and application uses. In addition, an empirical evaluation has been conducted with a set of volunteers. Results indicate that the proposed technology may reduce cost and improve the reliability of the diagnosis.Ministerio de Economía y Competitividad TIN2016-76956-C3-2-RMinisterio de Economía y Competitividad TIN2015-71938-RED

Análisis de los esquemas de traducción de enunciados del lenguaje natural al lenguaje de la lógica proposicional

En los cursos de Lógica, dentro de los programas educativos de Informática y Sistemas Computacionales, se han identificado diversos tipos de problemas, uno de ellos es la traducción de enunciados del Lenguaje Natural (LN) al lenguaje de la Lógica Proposicional (LP). Diversos autores han reportado los problemas que tienen los estudiantes para comprender los conectivos lógicos y las confusiones que surgen al identificarlos. En este artículo se describen los resultados de una investigación que trata de responder a la pregunta: ¿Cuál es el procedimiento o esquema mental que utilizan los estudiantes para traducir un enunciado del LN al lenguaje de la LP? En la investigación se utilizó el concepto de esquema de Efraim Fischbein y se entrevistaron a estudiantes de buen desempeño. Los resultados muestran que los estudiantes utilizaron dos esquemas para hacer la traducción. Unos priorizando la identificación de las proposiciones y otros priorizando la identificación de los conectivos

Hypoxia-Inducible Factor-1 Alpha Expression Is Predictive of Pathological Complete Response in Patients with Breast Cancer Receiving Neoadjuvant Chemotherapy

Supplementary Materials The following supporting information can be downloaded at: https://www.mdpi.com/article/10.3390/cancers14215393/s1, Table S1: Relation between HIF-1α expression and pAKT and pMAPK; Table S2: Logistic regression model as a predictive factor of response to treatment.To demonstrate the value of hypoxia-inducible factor-1α (HIF-1α) in predicting response in patients with breast cancer receiving standard neoadjuvant chemotherapy (NAC). Methods: Ninety-five women enrolled in two prospective studies underwent biopsies for the histopathological diagnosis of breast carcinoma before receiving NAC, based on anthracyclines and taxanes. For expression of HIF-1α, EGFR, pAKT and pMAPK, tumor samples were analyzed by immunohistochemistry in tissues microarrays. Standard statistical methods (Pearson chi-square test, Fisher exact test, Kruskal–Wallis test, Mann–Whitney test and Kaplan–Meier method) were used to study the association of HIF-1α with tumor response, survival and other clinicopathologic variables/biomarkers. Results: HIF-1α expression was positive in 35 (39.7%) cases and was significantly associated to complete pathological response (pCR) (p = 0.014). HIF-1α expression was correlated positively with tumor grade (p = 0.015) and Ki-67 expression (p = 0.001) and negativity with progesterone receptors (PR) (p = 0.04) and luminal A phenotype expression (p = 0.005). No correlation was found between HIF-1α expression and EGFR, pAKT and pMAPK. In terms of survival, HIF-1α expression was associated with a significantly shorter disease-free survival (p = 0.013), being identified as an independent prognostic factor in multivariate analysis. Conclusions: Overexpression of HIF-1α is a predictor of pCR and shorter DFS; it would be valuable to confirm these results in prospective studies

Control of a DC motor using algebraic derivative estimation with real time experiments

This paper presents an experimental control scheme for DC motors which combines an overlapping implementation of the algebraic derivative estimation method and a disturbance estimator based on the aforementioned algebraic derivative method. The methodology only requires the measurement of the angular position of the motor and the voltage input to the motor. The main advantages of the proposed approach are: it is independent of the motor’s initial conditions, the methodology is robust to Coulomb friction effects, it does not require any statistical knowledge of the noises that corrupt the data, the derivative estimation process does not require initial conditions or dependence between the system input and output, and the algorithm is computed on-line and in real time. The effectiveness of the proposed controller has been verified by means of computer simulations and it has also been experimentally implemented on a laboratory prototype with excellent results in both, stabilization and trajectory tracking tasks

Linear active disturbance rejection control of the hovercraft vessel model

A linearizing robust dynamic output feedback control scheme is proposed for earth coordinate position variables trajectory tracking tasks in a hovercraft vessel model. The controller design is carried out using only position and orientation measurements. A highly simplified model obtained from flatness considerations is proposed which vastly simplifies the controller design task. Only the order of integration of the input-to-flat output subsystems, along with the associated input matrix gain, is retained in the simplified model. All the unknown additive nonlinearities and exogenous perturbations are lumped into an absolutely bounded, unstructured, vector of time signals whose components may be locally on-line estimated by means of a high gain Generalized Proportional Integral (GPI) observer. GPI observers are the dual counterpart of GPI controllers providing accurate simultaneous estimation of each flat output associated phase variables and of the exogenous and endogenous perturbation inputs. These observers exhibit remarkably convenient self-updating internal models of the unknown disturbance input vector components. These two key pieces of on-line information are used in the proposed feedback controller to conform an active disturbance rejection, or disturbance accommodation, control scheme. Simulation results validate the effectiveness of the proposed design method

A model proposal for IFRS 16 IBR adjustment based on bond market pricing

The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating the value of the lease assets and liabilities under IFRS 16. According to this standard, leased asset must be considered as a collateral, and therefore the yield to be used should reflect an adequate Loss-Given Default (LGD), which may vary depending on the estimated recovery rate of the asset (machinery, real estate, vehicles, etc.). There is a lack of accounting and finance literature focused on analysing how a standard IBR should be adjusted to reflect the expected underlying asset LGD in line with IFRS principles. In this context, we propose a model that uses bond quoted information as a basis for introducing an adjustment to the standard “unsecured” IBR. The model consists of replicating the change in a certain bond yield when there is a change in the LGD (usually due to a change in the seniority level). We empirically demonstrate that the model works by using data from real bond quotations (97 outstanding bonds quoted on several secondary markets such as NY, Vienna, Frankfurt and London). The empirical analysis has been performed for two different time periods: pre- COVID 19 and post-COVID 19

Robust control of underactuated wheeled mobile manipulators using GPI disturbance observers

This article describes the design of a linear observer–linear controller-based robust output feedback scheme for output reference trajectory tracking tasks in the case of nonlinear, multivariable, nonholonomic underactuated mobile manipulators. The proposed linear feedback scheme is based on the use of a classical linear feedback controller and suitably extended, high-gain, linear Generalized Proportional Integral (GPI) observers, thus aiding the linear feedback controllers to provide an accurate simultaneous estimation of each flat output associated phase variables and of the exogenous and perturbation inputs. This information is used in the proposed feedback controller in (a) approximate, yet close, cancelations, as lumped unstructured time-varying terms, of the influence of the highly coupled nonlinearities, and (b) the devising of proper linear output feedback control laws based on the approximate estimates of the string of phase variables associated with the flat outputs simultaneously provided by the disturbance observers. Simulations reveal the effectiveness of the proposed approach