Creación de una empresa dedicada al diseño y confección de ropa casual exclusiva para niños en el municipio de Sahagún

La empresa AT KIDS S.A.S, domiciliada en el municipio de Sahagún Córdoba Colombia. Se trata de una empresa dedicada al diseño y confección de ropa infantil, que busca ofrecer a sus clientes y consumidores la oportunidad de obtener un producto exclusivo de calidad, aportando a los niños esa seguridad, comodidad, estilo y distinción que necesitan y así poder llenar las expectativas de los padres al ofrecer prendas de vestir exclusivas para sus hijos. En cuanto al producto la empresa ofrece 11 conjuntos de prendas de vestir, conformados de la siguiente manera. Conjunto 1: blusa con bolero+ Short Conjunto 2: blusa sin manga+ Capri Conjunto 3: camisa manga larga + Pantalón largo Conjunto 4: crop top + Falda corta Conjunto 5: blusa asimétrica+ Falda larga Conjunto 6: enterizo corto Conjunto 7: enterizo largo Conjunto 8: vestido corto Conjunto 9: vestido largo Conjunto 10: camisa ¾ + Bermuda Conjunto 11: camisa manga larga + Pantalón largo Con respecto al precio para cada conjunto se dividirá de la siguiente forma en cuanto a sus características. Pvu (conjunto 1) = $107,821 Pvu (conjunto 2) =$108,648 Pvu (conjunto 3) = $117,231 Pvu (conjunto 4) =$103,208 Pvu (conjunto 5) = $111,339 Pvu (conjunto 6) =$103,548 Pvu (conjunto 7) = $107.364 Pvu (conjunto 8) =$104.802 Pvu (conjunto 9) = $112.118 Pvu (conjunto 10) =$110.368 Pvu (conjunto 11) = $117.912 La inversión total del plan de negocios equivale a 77.923.450, por su parte, la inversión fija es de 46.795.330. Así mismo se van a puntualizar los indicadores financieros más importantes a tener en cuenta para asumir claridad sobre la viabilidad y por supuesto rentabilidad del plan de negocios, los cuales son el VPN, que equivale a 13.343.802 la TIR de 26$1,19 pesos. Por el estudio de los anteriores indicadores, se determina que la creación de la empresa resulta ser una excelente inversión.Introducción .................................................................................................................................17Resumen ejecutivo ........................................................................................................................191. Referente teórico y conceptual..................................................................................................221.1 Referente teórico ................................................................................................................221.1.1 Creación de empresas ................................................................................................221.1.2 La evolución de la moda infantil ..............................................................................261.2 Referente conceptual ..........................................................................................................282. Módulo de mercado .................................................................................................................302.1 Producto ............................................................................................................................302.1.1 Características técnicas .............................................................................................312.1.2 Usos...........................................................................................................................332.1.3 Beneficios .................................................................................................................332.1.4 Productos sustitutos ..................................................................................................332.1.5 Productos complementarios ......................................................................................342.2 Consumidor final .............................................................................................................342.2.1 Segmentación de mercado ........................................................................................342.2.2 Características socioculturales ..................................................................................352.3 Delimitación área geográfica ...........................................................................................362.4 Análisis de demanda ........................................................................................................362.4.1 Diseño Muestral ......................................................................................................362.4.2 Validación del instrumento ......................................................................................372.4.3 Calculo de la demanda actual .................................................................................372.4.4 Proyección de la demanda ......................................................................................412.5 Analisis de la oferta ........................................................................................................422.5.1 Calculo de la oferta actual .....................................................................................422.5.2 Proyección de la oferta............................................................................................432.6 Analisis de precios ..........................................................................................................442.7 Canales de comercialización ...........................................................................................452.8 Imagen del producto .......................................................................................................452.9 Estrategia de publicidad ...................................................................................................463. Módulos técnico y organizacional ...........................................................................................473.1 Tamaño del proyecto........................................................................................................473.2 Localización .....................................................................................................................503.2.1 Macrolocalización ....................................................................................................503.2.2 Microlocalización ....................................................................................................523.3 Distribución en planta ......................................................................................................533.4 Proceso de producción .....................................................................................................553.5 Naturaleza Jurídica............................................................................................................573.6 Misión ...............................................................................................................................593.7 Visión ................................................................................................................................593.8 Organigrama .....................................................................................................................603.9 Manual de funciones .........................................................................................................614. Módulos de impacto social, económico y ambiental ..............................................................715. Modulo financiero ...................................................................................................................755.1 Inversiones fijas ................................................................................................................755.2 Inversiones diferidas .........................................................................................................775.3 Inversiones en capital de trabajo .......................................................................................775.4 Distribución de costos .......................................................................................................885.5 Punto de equilibrio ............................................................................................................895.6 Capital de trabajo ..............................................................................................................935.7 Flujo neto de inversión......................................................................................................965.8 Proyecciones financieras ...................................................................................................975.9 Flujo neto de operación ...................................................................................................1025.10 Flujo neto del plan de negocios ....................................................................................1035.11 Evaluación financiera: VPN, TIR, RB/C ......................................................................1046. Fuentes de financiamiento .....................................................................................................1057. Conclusiones ..........................................................................................................................1068. Recomendaciones ..................................................................................................................1089. Bibliografía ...........................................................................................................................109PregradoAdministrador(a) en Finanzas y Negocios InternacionalesCreación de Empres

Global attitudes in the management of acute appendicitis during COVID-19 pandemic: ACIE Appy Study

Background: Surgical strategies are being adapted to face the COVID-19 pandemic. Recommendations on the management of acute appendicitis have been based on expert opinion, but very little evidence is available. This study addressed that dearth with a snapshot of worldwide approaches to appendicitis. Methods: The Association of Italian Surgeons in Europe designed an online survey to assess the current attitude of surgeons globally regarding the management of patients with acute appendicitis during the pandemic. Questions were divided into baseline information, hospital organization and screening, personal protective equipment, management and surgical approach, and patient presentation before versus during the pandemic. Results: Of 744 answers, 709 (from 66 countries) were complete and were included in the analysis. Most hospitals were treating both patients with and those without COVID. There was variation in screening indications and modality used, with chest X-ray plus molecular testing (PCR) being the commonest (19\ub78 per cent). Conservative management of complicated and uncomplicated appendicitis was used by 6\ub76 and 2\ub74 per cent respectively before, but 23\ub77 and 5\ub73 per cent, during the pandemic (both P < 0\ub7001). One-third changed their approach from laparoscopic to open surgery owing to the popular (but evidence-lacking) advice from expert groups during the initial phase of the pandemic. No agreement on how to filter surgical smoke plume during laparoscopy was identified. There was an overall reduction in the number of patients admitted with appendicitis and one-third felt that patients who did present had more severe appendicitis than they usually observe. Conclusion: Conservative management of mild appendicitis has been possible during the pandemic. The fact that some surgeons switched to open appendicectomy may reflect the poor guidelines that emanated in the early phase of SARS-CoV-2

Effects of pre-operative isolation on postoperative pulmonary complications after elective surgery: an international prospective cohort study an international prospective cohort study

We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care. We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care