Finanzas corporativas: Análisis de la rentabilidad a la empresa Copy-Servi Managua-Nicaragua, correspondiente a los periodos del 2014-2015

El presente trabajo se refiere al estudio de las finanzas corporativas el cual se implementa con las razones financieras a la empresa CopyServices en donde se aborda con un caso práctico del análisis de rentabilidad a sus estados financieros en los años correspondientes al periodo 2014-2015. La Empresa CopyServices ha mostrado comportamiento favorable en sus indicadores Financieros como lo son los de Liquidez, Rentabilidad y de Endeudamiento. Las Razones antes mencionadas fueron aplicadas a los Estados Financieros de la empresa correspondiente a los años 2014 y 2015. La empresa ha venido siendo dirigida correctamente en las cuentas del capital. Como resultado del análisis indica que la empresa tiene estabilidad financiera, con la salvedad de que las cuentas de liquidez sean administradas con un mayor énfasis, en vista de que existe un excedente de Capital de Trabajo disponible, el cual puede ser invertido en otras opciones Financieras. Al mismo tiempo se observa que ciertos Indicadores son positivos, las cuales reflejan una Actitud del Administrador Financiero y de la Gerencia prudente, al incrementar el Capital de Trabajo en un 27.13% y la capacidad de hacer frente a sus obligaciones a Corto Plazo, mejorando con respecto al año 2015. Es por lo anterior que se puede decir con los Datos suministrados a través de los Estados Financieros del año 2014 y 2015 que la empresa está pasando una buena oportunidad, sin embargo, se debe tomar en consideración los factores exógenos que tendrían afectaciones directas a la empresa, como lo es el Nivel de Competencia y la Actualización de sus productos a un costo bajo.

Political competition and the allocation of public investment in Mexico

This paper examines the causality between central government spending in regions and local elections, in an environment of increasing electoral competition and a undefined decentralisation. This study examines Mexican elections during the period 1990-1995 where the main party started loosing part of its influence and there were many claims of use of the budget to favour the central governing party. We employ data on public investment and municipalities ruled by the PRI in each Mexican region. The evidence shows that there is opportunistic behaviour of the central government using public investment to gain local control of pressures for decentralisation.

Performance metrics for the accurate characterisation of interictal spike detection algorithms.

Accepted versio

Plan de gestión ambiental y riesgo financiero en el proyecto de agua potable y saneamiento caso localidad de tiruntan del distrito de padre Márquez - Ucayali

La presente investigación, se propuso generar un plan de gestión de riesgo para el Sistema de agua potable y Saneamiento básico de la localidad de Tiruntan del Distrito de Padre Márquez, de la Provincia de Ucayali, Departamento de Loreto, localidad que se encuentra al margen del río Ucayali, durante la época de creciente del río se puede apreciar que el acceso se realiza por medio de botes pequeños, igualmente durante la época de estiaje del río Ucayali se accede a Tiruntan por carretera o trocha de aproximadamente 2.00 kilómetros desde el puerto o varadero. En la presente investigación, se aplicó las metodologías sugeridas en la Guía PMBoK del Project Management Institute (PMI), donde se establecen una serie de pautas para la elaboración de un plan de gestión de riesgos bien estructurado; adicionalmente se utilizaron las salidas del programa Cristal ball para la simulación del análisis cuantitativo. En este contexto, el plan de gestión de riesgo diseñado para el Sistema de agua potable y Saneamiento básico para la localidad de Tiruntan, inicialmente determino todos los riesgos potenciales presentes en el sistema actual de saneamiento básico mediante métodos convencionales, luego se estableció las características de un análisis de gestión de riesgo aplicable a otros procesos similares. Cuenta con una evaluación cualitativa y cuantitativa de los riesgos identificados. Por último desarrolla un plan de respuesta a los riesgos identificados para el Sistema de agua potable y Saneamiento básico de la localidad en estudio.The present investigation proposed to generate a risk management plan for the Drinking Water and Basic Sanitation System of the locality of Tiruntan of the District of Padre Márquez, of the Province of Ucayali, Department of Loreto, locality that is in the margin of the Ucayali river, during the growing season of the river it can be appreciated that the access is made by means of small boats, also during the dry season of the Ucayali river it is acceded to Tiruntan by road or gauge of approximately 2.00 kilometers from the port or varadero . In the present investigation, the methodologies suggested in the PMBoK Guide of the Project Management Institute (PMI) were applied, which establishes a set of guidelines for the elaboration of a well-structured risk management plan; Additionally the outputs of the crystal ball program were used for the simulation of the quantitative analysis. In this context, the risk management plan designed for the Drinking Water and Basic Sanitation System for the town of Tiruntan initially determined all the potential risks present in the current basic sanitation system by conventional methods, then established the characteristics of A risk management analysis applicable to other similar processes. It has a qualitative and quantitative evaluation of the risks identified. Finally, it develops a response plan to the risks identified for the Drinking Water System and Basic Sanitation of the locality under study.Tesi

Comparative Assessment of Pollutant Concentrations and Meteorological Parameters from TCEQ CAMS Sites at Houston and Rio Grande Valley Regions of Texas, USA in 2016

Spatial and temporal heterogeneity in pollutant concentrations exists at the intra-urban level. In this research work, the concentrations of various pollutants and meteorological parameters are characterized between various central ambient monitoring sites at Houston, TX, and the Rio Grande Valley Regions of South Texas. Meteorological (temperature, relative humidity, wind speed and direction) and pollutant (O3, SO2, CO, NO2, and various PM species) concentrations were downloaded from the appropriate Texas Commission on Environmental Quality (TCEQ) Central Ambient Monitoring Station (CAMS) sites for the year 2016. Correlation Analyses and Coefficient of Divergence (COD) analyses suggest that statistically significant differences occur between the various TCEQ CAMS sites in the Houston Region. Findings from this study will help the various stakeholders involved in assessing the overall air pollutants exposure burden for the local populations

Transcriptomic analysis of the interaction geminivirus-tomato

Geminiviridae family is one of the main families of plant pathogenic viruses with large relevance as they cause great losses worldwide in commercial crops and crops destined to food production. Geminiviruses present a little single-stranded DNA genome and a capsid composed of two twin icosahedral parts. Tomato Yellow Leaf Curl Virus (TYLCV) belongs to the Begomovirus genus and is transmitted by the whitefly Bemisia tabaci. With only 6 viral proteins, this geminivirus must create a proper environment for viral replication, transcription and propagation. Behind the apparent simplicity of geminiviruses lies a complex network of molecular interactions with their host and even their natural vector, which induces a wide variety of transcriptional, post-transcriptional and chromatinic changes in both the plant and the geminivirus. In order to study these changes and decipher the effects of the transmission vector on the infection, we carried out a global approximation of the TYLCV-tomato interaction to generate integrated single-base resolution maps by NGS (next-generation sequencing) of the transcriptome, smallRNAome and methylome of the pathogen and the host. Tomato plants (Moneymaker) were infected with TYLCV under controlled conditions of light and temperature using Agrobacterium tumefaciens or its natural vector. Apical tissue from these plants was collected at different time points (2, 7, 14 and 21 days after inoculation), and three biological replicas were generated for each treatment and time. Total RNA and DNA was extracted and analysed by RNA-Seq, smallRNA-Seq and Bisulfite-Seq. The transcriptome of the tomato-TYLCV interaction will be presented and discussed.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec