Propuesta metodol?gica para gerenciar la ejecuci?n exitosa del proyecto para la creaci?n de una planta procesadora y comercializadora de frutas liofilizadas "SNACK" en la ciudad de Ibagu?"

152 p. Recurso Electr?nicoEn el presente trabajo de grado, se plante? el proceso de ejecuci?n para el montaje y puesta en marcha de una planta procesadora y comercializadora de frutas liofilizadas tipo "snack" en la ciudad de Ibagu?, con el ?nimo de exponer la importancia de la Gerencia de Proyectos para la ejecuci?n exitosa del mismo. Aqu? se documentan una serie de directrices metodol?gicas para la planeaci?n y ejecuci?n de proyectos, utilizando los enfoques y temas estudiados y aprendidos durante la Especializaci?n en Gerencia de Proyectos. Se define la metodolog?a empleada para la elaboraci?n del proyecto, junto con una descripci?n del proyecto y un an?lisis contextual del mismo. De igual manera, se presenta c?mo se reaaliza el proceso de reclutamiento y selecci?n del talento humano y su papel protag?nico en la gerencia del proyecto. El modelo gerencial definido para el proyecto es la Administraci?n por Objetivos ? A.P.O.; llamado tambi?n Administraci?n por Resultados. Se establece la palneaci?n, programaci?n y control para el proyecto, mediante la definici?n de una Estructura de Divisi?n del Trabajo (EDT) y el diagrama de Gantt y finalmente, se selecciona el tipo de contrataci?n utilizada para el proyecto.In this undergraduate work, it was proposed de process for installation and start up of a processing plant and marketer of fruit lyophilized type ?snack? in the Ibagu? city, with the aim of exposing the importance of project management for successful implementation. Here are documented a number of methodological guidelines for the planning an execution of projects, using the approaches an topics studied and learned during the specialization in project management. The methodology used for the elaboration of the project is defined, with a project description and contextual analysis of this. Similarly, is presented as the process is carried out the recruitment and selection of human talent and its starring role in the project management. The management model defined for the project is Management by Objectives ? MBO; aldo called Results ? based Management. It?s established the Planning, programming and control for the project, by defining a Work BreakdownStructure (WBS) and the Gantt Chart, and finally, is selected the type of contract used for the project. Keywords: project management, fruit lyophilized, plannnig, implementation, management model, management by objectives, work breakdown structur

Propuesta metodol?gica para gerenciar la ejecuci?n exitosa del proyecto para la creaci?n de una planta procesadora y comercializadora de frutas liofilizadas tipo ?Snack? en la ciudad de Ibagu?

152 p. Recurso Electr?nicoEn el presente trabajo de grado, se plante? el proceso de ejecuci?n para el montaje y puesta en marcha de una planta procesadora y comercializadora de frutas liofilizadas tipo "snack" en la ciudad de Ibagu?, con el ?nimo de exponer la importancia de la Gerencia de Proyectos para la ejecuci?n exitosa del mismo. Aqu? se documentan una serie de directrices metodol?gicas para la planeaci?n y ejecuci?n de proyectos, utilizando los enfoques y temas estudiados y aprendidos durante la Especializaci?n en Gerencia de Proyectos. Se define la metodolog?a empleada para la elaboraci?n del proyecto, junto con una descripci?n del proyecto y un an?lisis contextual del mismo. De igual manera, se presenta c?mo se reaaliza el proceso de reclutamiento y selecci?n del talento humano y su papel protag?nico en la gerencia del proyecto. El modelo gerencial definido para el proyecto es la Administraci?n por Objetivos ? A.P.O.; llamado tambi?n Administraci?n por Resultados. Se establece la palneaci?n, programaci?n y control para el proyecto, mediante la definici?n de una Estructura de Divisi?n del Trabajo (EDT) y el diagrama de Gantt y finalmente, se selecciona el tipo de contrataci?n utilizada para el proyecto.In this undergraduate work, it was proposed de process for installation and start up of a processing plant and marketer of fruit lyophilized type ?snack? in the Ibagu? city, with the aim of exposing the importance of project management for successful implementation. Here are documented a number of methodological guidelines for the planning an execution of projects, using the approaches an topics studied and learned during the specialization in project management. The methodology used for the elaboration of the project is defined, with a project description and contextual analysis of this. Similarly, is presented as the process is carried out the recruitment and selection of human talent and its starring role in the project management. The management model defined for the project is Management by Objectives ? MBO; aldo called Results ? based Management. It?s established the Planning, programming and control for the project, by defining a Work BreakdownStructure (WBS) and the Gantt Chart, and finally, is selected the type of contract used for the project. Keywords: project management, fruit lyophilized, plannnig, implementation, management model, management by objectives, work breakdown structur

El teatro para el fortalecimiento de la expresi?n oral, en los estudiantes del ciclo 2 del Instituto comercial Loreto sede Castilla localidad Octava

215 p. Recurso Electr?nicoEl proyecto de intervenci?n pedag?gica ?El teatro para el fortalecimiento de la expresi?n oral en los estudiantes del Ciclo 2 del Instituto Comercial Loreto sede Castilla de la localidad octava? se realiz? para involucrar los estudiantes en el desarrollo de su expresi?n oral, que se ve afectada por diferentes factores, reflejados en el uso del lenguaje, llev?ndolos a aislarse de sus compa?eros, sin la interacci?n verbal; evidenciados por medio de la Investigaci?n Acci?n Participativa y el uso de herramientas etnogr?ficas como diarios de campo, estudio de caso y entrevistas, aplicados a la muestra poblacional de 25 estudiantes de Ciclo 2, las cuales se registraron y sistematizaron, para analizar los resultados y proceder a dise?ar y aplicar. Este proyecto se implement? con el objetivo de fortalecer la expresi?n oral en los estudiantes, realizado en 20 sesiones, divididas en cuatro talleres: Diagn?stico, en donde se evidencio la problem?tica; Sensibilizaci?n, se acerc? a los estudiantes al reconocimiento del teatro; Exploraci?n, el objetivo de esta sesiones fue romper el hielo, utilizando t?cnicas como: la relajaci?n, la improvisaci?n, musidrama, control de respiraci?n a trav?s de los trabalenguas y el mon?logo. Aplicaci?n, esta sesi?n permiti? acercar al estudiante a una obra de teatro, reconocer elemento y participantes, prepararse para presentar una puesta en escena. En esta ?ltima etapa los estudiantes mostraron avances y soluciones a la problem?tica, su desenvolvimiento en escena y la emotividad que tuvieron al realizar la presentaci?n, previamente estaban ansiosos, pero todo eso quedo olvidado cuando son? la m?sica e iniciaron la presentaci?n.Pedagogical intervention Project ? theater for strengthening oral expression in cycle 2 of the INSTITUTO COMERCIAL LORETO?s students of the eight town, district of Castilla; was held to involve students in the development of the oral expression, which affected for different factors, reflected in the language use and isolated their partners, without verbal interaction evidenced through. Research, participatory action and the use and ethnographic tools such as field diaries, case studies and interviews applied to a population sample of 25 students in cycle 2, which were recorded and systematized to analyze the results and proceed to design and implement. This project was implemented with the purpose to strengthen oral expression in students; this was done in 20 sessions, divided into four workshops: diagnosis, where the problem is evidenced. Sensibilisation, students approached the knowledge of theater. Exploration, relaxation techniques, improvisation, musidrama and control breathing through the twister and monologue were used. Application, the students approached a rolplay theater, recognize elements and participants preparing to submit staging. In this last stage, the students showed progress and solution to the problem, this development stage and the emotion that had to make the presentation, the students were previously anxious, but all that was forgotten when the music played and began the presentation. Keywords: Theater, education, strategy, research, participatory action, intervention, oral expression

Ability of salt marsh plants for TBT remediation in sediments

The capability of Halimione portulacoides, Spartina maritima, and Sarcocornia fruticosa (halophytes very commonly found in salt marshes from Mediterranean areas) for enhancing remediation of tributyltin (TBT) from estuarine sediments was investigated, using different experimental conditions

Cumprimento das obrigações fiscais por motivações cívicas

O presente trabalho explora as motivações que levam os indivíduos a cumprir voluntariamente as suas obrigações fiscais e a colaborar com a autoridade tributária. Com base na literatura sobre voluntary tax compliance, averigua-se se os cidadãos o fazem por motivações cívicas, nomeadamente por sentimentos patrióticos, por satisfação com as instituições políticas, por moralidade fiscal, por perceções de justiça, por altruísmo ou por influência de normas sociais. Em concreto analisa-se o ato voluntário de pedir fatura com inserção do número de identificação fiscal do comprador, o qual contribui para que seja mais fácil o controlo da evasão fiscal por parte da autoridade tributária. A análise quantitativa e qualitativa da informação recolhida num inquérito por questionário aplicado a uma amostra de cidadãos portugueses com níveis de ensino médio-superior permitiu concluir que as medidas de política fiscal que promovem motivações cívicas aumentam o cumprimento voluntário das obrigações fiscais. Aspetos como a moralidade fiscal e as perceções de justiça influenciam o comportamento dos cidadãos. Conclui-se também que o controlo da corrupção e a boa governação, ao promoverem um espírito de dever cívico, levam os cidadãos a colaborar com a autoridade tributária.</jats:p

The effect of temperature and enzyme concentration in the transesterification process of synthetic microalgae oil

Throughout the world, the fossil fuel has supplied around the 80% of the energetic requirements, in Colombia alone 95.1% of energetic demand is made by the transportation sector solely, supplied by oil, kerosene, gasoline and diesel, this sector has an extremely small participation with biofuel of 3%, which is represented only by biodiesel. Microalgae had been proposed as biofactories with a remarkable third generation biofuels production. The culture of the microorganism comprehends interesting characteristics as countless environments where its natural growth could be replicated in fresh, salty and even sewage waters, with a higher growth rate and a higher oil production. The implementation of enzymes in the transesterification process have generated a good curiosity in the field, due to its mild reactions conditions, lesser energetic requirements, a high standard in the selection of the enzymes with the objective of avoiding the formation of soaps, creating in this way cleaner products and sub-products, in which the separation of the phases biodiesel/glycerol, give the possibility to recuperate the bio catalyzer and high output of reactions. However, the high volume of medium required to obtain lipids is one of the major drawbacks to test the viability of these enzymes. The present study aims to design an enzymatic transesterification process for the production of biodiesel form synthetic Chlorella oil. The synthetic oil was designed according to the lipid profile of C 16:0, C16:1, C18:0, C18:1, C18:2 and C18:3 from Chlorella spp CHL2 cultured on Bold Basal media under limited concentrations of NaNO3. The enzymatic transesterification efficiency was evaluated by the implementation of a 22 experimental factorial design (temperature and lipase concentration) under a 3: 1 molar ratio of alcohol:oil and a fixed reaction time of 6 hours. The obtained results show that, in order to obtain superior yields of biodiesel (&gt;91%) the transesterification process must be carried out under temperature conditions close to 38°C and lipase concentrations of 5%

"Please give me an invoice": VAT evasion and the Portuguese tax lottery

Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers' tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number. Design/methodology/approach An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data. Findings The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens' cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stronger effect on the request of invoices than the lottery and that it is necessary to promote good governance and justice. Practical implications Findings should be used to inform a cost-effective public policy that takes into account citizens' concerns and combine deterrent measures and rewards in the form of tax benefits, rather than tax lotteries. Originality/value This paper provides new insights into VAT lotteries, which seem to be increasingly favored by policy makers but are an area under-researched. By recommending a course of action to maximize citizens' cooperation in tracking down tax evaders, the paper provides useful practical implications and is a contribution for the study of VAT evasion policies

Possibilidades da "previsão" da argila (<0.002mm) pelo método do areómetro

info:eu-repo/semantics/publishedVersio

Ferroelectricity and negative piezoelectric coefficient in orthorhombic phase pure ZrO2 thin films

A new approach for epitaxial stabilisation of ferroelectric orthorhombic (o-) ZrO2 films with negative piezoelectric coefficient in ∼ 8nm thick films grown by ion-beam sputtering is demonstrated. Films on (011)-Nb:SrTiO3 gave the oriented o-phase, as confirmed by transmission electron microscopy and electron backscatter diffraction mapping, grazing incidence x-ray diffraction and Raman spectroscopy. Scanning probe microscopy techniques and macroscopic polarization-electric field hysteresis loops show ferroelectric behavior, with saturation polarization of ∼14.3 µC/cm2, remnant polarization of ∼9.3 µC/cm2 and coercive field ∼1.2 MV/cm. In contrast to the o-films grown on (011)-Nb:SrTiO3, films grown on (001)-Nb:SrTiO3 showed mixed monoclinic (m-) and o-phases causing an inferior remnant polarization of ∼4.8 µC/cm2, over 50% lower than the one observed for the film grown on (011)-Nb:SrTiO3. Density functional theory (DFT) calculations of the SrTiO3/ZrO2 interfaces support the experimental findings of a stable polar o-phase for growth on (011) Nb:SrTiO3, and they also explain the negative piezoelectric coefficient.This work was supported by: (i) the Portuguese Foundation for Science and Technology (FCT) in the framework of the Strategic Funding Contract UIDB/04650/2020 and (ii) Project NECL - NORTE-01-0145-FEDER-022096 and Project UID/NAN/50024/2019. This work has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 958174 (M-ERA-NET3/0003/2021 - NanOx4EStor). This work was also developed within the scope of the project CICECO-Aveiro Institute of Materials, UIDB/50011/2020 & UIDP/50011/2020, financed by national funds through the Portuguese Foundation for Science and Technology/MCTES. It is also funded by national funds (OE), through FCT – Fundação para a Ciência e a Tecnologia, I.P., in the scope of the framework contract foreseen in the numbers 4, 5 and 6 of the article 23, of the Decree-Law 57/2016, of August 29, changed by Law 57/2017, of July 19.The calculations were carried out at the OBLIVION Supercomputer (based at the High Performance Computing Center - University of Évora) funded by the ENGAGE SKA Research Infrastructure (reference POCI-01-0145-FEDER-022217 - COMPETE 2020 and the Foundation for Science and Technology, Portugal) and by the BigData@UE project (reference ALT20-03-0246-FEDER-000033 - FEDER and the Alentejo 2020 Regional Operational Program). Oblivion resources were accessed through the advanced computing projects CPCA/A2/5649/2020 and CPCA/A2/4628/2020, funded by FCT I.P. The authors gratefully acknowledge the HPC RIVR consortium (www.hpc-rivr.si) and EuroHPC JU (eurohpc-ju.europa.eu) for funding this research by providing computing resources of the HPC system Vega at the Institute of Information Science (www.izum.si)The calculations were carried out at the OBLIVION Supercomputer (based at the High Performance Computing Center - University of Évora) funded by the ENGAGE SKA Research Infrastructure (reference POCI-01-0145-FEDER-022217 - COMPETE 2020 and the Foundation for Science and Technology, Portugal) and by the BigData@UE project (reference ALT20-03-0246-FEDER-000033 - FEDER and the Alentejo 2020 Regional Operational Program). Oblivion resources were accessed through the advanced computing projects CPCA/A2/5649/2020 and CPCA/A2/4628/2020, funded by FCT I.P. The authors gratefully acknowledge the HPC RIVR consortium (www.hpc-rivr.si) and EuroHPC JU (eurohpc-ju.europa.eu) for funding this research by providing computing resources of the HPC system Vega at the Institute of Information Science (www.izum.si