Expansion of the current methodology for the study of the short-term liquidity problems in a sector

Purpose: The aim of this work consists of defining and applying a new methodology for the calculation of short-term financial ratios that more reliably approximate the solvency of a sector. Design/methodology: We begin with a classic sector analysis and propose the creation of ratios that limit the debt repayment on an individual level and that do not imply the compensation of aggregate balances, as occurs with the current formulas of calculation. Findings: The new methodology more reliably approximates the solvency of a sector by being able to estimate with greater precision its global capacity for short-term debt repayment. Research limitations: The limitations to the proposed sector ratios are the same as the limitations of the customary individual ratios. Therefore, to offer an example, the ratios do not correct the assumption that the only source of resources to meet current liabilities is made up by available and liquid assets. In other words, no new tools are proposed to include future income from sales by the companies. Practical implications: To be able to study the solvency of the different sectors that make up the economy with more uniform criteria. Social implications: The information provided by the new ratios obtained in this work proves to be relevant information in the case of wanting to determine the degree of dependence of companies in a sector on financial institutions, or in the case of wanting to determine the degree of dependence on aid in a subsidized sector. Originality/value: The proposal of new tools that go beyond the current limitations.Peer Reviewe

Memoria y fotografía. Producción pictórica

¿Puedes recordar lo que hiciste el verano en que tenías seis años, el regalo de tu octavo cumpleaños o como sonaba tu risa a los quince? Algunas cosas se nos olvidan, hay detalles de nuestra vida que somos incapaces de mantener para siempre, ni siquiera algunos de los que creíamos inmóviles. Desde esta idea, el trabajo pretende reflexionar sobre nuestra visión de aquellos momentos desde el presente. Partiendo desde la fotografía entendida como un recuerdo cotidiano de un momento del pasado, se indaga, a través de la pintura, en cómo el paso del tiempo y la acumulación de recuerdos afectaría a las imágenes que intentamos visualizar en nuestra memoria. Se trata de revisar aquello que ya ha pasado, aquello que se va apagando poco a poco, e introducirnos y aproximarnos al estado en el que se podrían encontrar los recuerdos que no hemos conseguido mantener. Estas ideas fluyen a lo largo del trabajo, combinando elementos muchas veces divergentes: pasado y presente, olvido y memoria, pintura y fotografía. Desde un punto de vista personal, el trabajo no trata específicamente de transmitir felicidad, tristeza o melancolía, al retomar aquello que se había olvidado o formaba ya parte del pasado. A partir de la certeza de que esto ocurre, se intentan transmitir sensaciones de diversa índole. Es un trabajo sobre las situaciones en las que he estado y mis propios pensamientos sobre todo ello, con la intención de que el espectador pueda sentirse identificado de alguna forma o simplemente haga sus propias reflexiones e interpretaciones sobre lo observado.Can you remember what you did in the summer when you were six years old? A gift from your eighth birthday? How your laugh sounded when you were fifteen? There are some things, some details in our lives that we forget and we cannot remember them forever, even which give us the sensation that they are going to remain forever. From this idea, the work tries to reflect on our vision of those moments from the present. Setting off from the photo understood like a daily memory of a moment of the past, it is investigated, across the painting, in how the passage of time and the memories accumulation would affect to the images that we try to visualize in our memory. It is a question of checking what it has already happened, what is going out little by little, of introducing us and of coming closer the state in which there might be the memories that we have nor managed to maintain. These ideas flow along the work, combining elements often divergent: past and present, forgetting and memory, painting and photography. From a personal point of view, the work does not try to transmit specially happiness, sadness or melancholy, on having recaptured what had forgotten or already was part of the past. From the certainty of which this happens, they try to transmit sensations of diverse nature. It is a work on the situations in which I have been and my own thoughts about it, with the intention of which the spectator could feel identified of some form or simply it does its own reflections and interpretations on the observed.Salvador Vives, À. (2014). Memoria y fotografía. Producción pictórica. http://hdl.handle.net/10251/52484.Archivo delegad

Programa de formación para educadores sobre habilidades de mentalización en centros de acogida

El acogimiento residencial y por ende la separación del menor de su figura de apego, independientemente de la parte del mundo en el que se realiza es una situación traumática, pero, si además este proceso se desarrolla en un país como la India donde los recursos son menores y la protección del menor es incompleta, este proceso se torna aún más traumático y doloroso. Es por ello, que se cree imprescindible la formación y psicoeducación a los cuidadores de estos centros, con el fin de potenciar y desarrollar en ellos habilidades de mentalización, regulación emocional y compasión, para restablecer el apego en el menor acogido. Así como, proporcionar un refugio seguro, empático y afectivo, donde prime la comunicación y la validación, para mejorar su proceso de adaptación y desarrollar un apego seguro que les permita en un futuro establecer vínculos sanos libres de abusos. Para ello, se ha elaborado un programa de formación dirigido a los cuidadores de los centros de acogida. El programa, se estructura en ocho sesiones teórico-prácticas, donde se trabajarán las variables: mentalización, automentalización, psicoeducación emocional y compasión/autocompasión. Finalmente, las participantes serán reevaluadas con cuestionarios que midan las variables mencionadas con el fin de analizar la eficacia del programa.Residential foster care and therefore the separation of the child from his or her attachment figure, regardless of the part of the world in which it takes place, is a traumatic situation, but if this process takes place in a country like India where resources are fewer and the protection of the child is incomplete, this process becomes even more traumatic and painful. For this reason, training, and psychoeducation for the caregivers of these centers is essential, in order to strengthen and develop in them mentalization skills, emotional regulation and compassion, to restore the attachment in the fostered child. As well as providing a safe, empathetic, and affectionate refuge, where communication and validation prevail, in order to improve their adaptation process and develop a secure attachment that will allow them to establish healthy bonds free of abuse in the future. To this end, a training program has been developed for the caregivers of the shelters. The program is structured in eight theoretical-practical sessions, where the following variables will be worked on: mentalization, self-management, emotional psychoeducation, and compassion/self-compassion. Finally, the participants will be re-evaluated with questionnaires measuring the above-mentioned variables in order to analyze the effectiveness of the program.Psicologí

Esterification of levulinic acid with butanol over ion exchange resins

Alkyl levulinates are biobased chemicals with a great number of applications and great biofuel potential for blending to conventional diesel or gasoline. The present work focuses on the liquid-phase synthesis of butyl levulinate (BL) by esterification of levulinic acid (LA) with 1-butanol (BuOH) using a set of acidic ion-exchange resins. Experiments were performed at 80 °C and 2.5 MPa in a batch reactor by using an initial molar ratio AL/BuOH of 1/3 and a catalyst loading of 0.8%. It has been found that BL could be successfully obtained over ion-exchange resins with a selectivity higher than 99.5%. LA conversions ranged from 64% (Amberlyst 46, macroreticular, surface sulfonated) to 94% (Dowex 50Wx2, gel-type resin, conventionally sulfonated) at 8 h reaction time. By comparing their catalytic behavior, it was seen that resins morphology plays a very important role in the synthesis of BL making easier the access of reactants to acid sites. Accessibility of LA and BuOH to acid centers was high over highly swollen and low polymer density resins. Thus, gel-type resins with low divinylbenzene (DVB) content have been found as the most suitable to produce BL, e.g. Dowex 50Wx2, Dowex 50Wx4 and Purolite® CT224. Among them, Dowex 50Wx2 (2% DVB) is the most efficient catalyst tested

El número borroso triangular "ratio acid-test mínima"

Se da a conocer un nuevo modelo matemático que proporciona un número borroso triangular para establecer el valor de la ratio acid-test mínima en un sector económico determinado. Se presenta una metodología basada en los datos históricos de las empresas de un sector que permite determinar el valor de la ratio acidtest mínima de supervivencia financiera en dicho sector

Transcultural adaptation and validation of the ' Hip and Knee ' questionnaire into Spanish

BACKGROUND: The purpose of the present study is to translate and validate the 'Hip and Knee Outcomes Questionnaire', developed in English, into Spanish. The 'Hip and Knee Outcomes Questionnaire is a questionnaire planned to evaluate the impact in quality of life of any problem related to the human musculoskeletal system. 10 scientific associations developed it. METHODS: The questionnaire underwent a validated translation/retro-translation process. Patients undergoing primary knee arthroplasty, before and six months postoperative, tested the final version in Spanish. Psychometric properties of feasibility, reliability, validity and sensitivity to change were assessed. Convergent validity with SF-36 and WOMAC questionnaires was evaluated. RESULTS: 316 patients were included. Feasibility: a high number of missing items in questions 3, 4 and 5 were observed. The number of patients with a missing item was 171 (51.35%) in the preoperative visit and 139 (44.0%) at the postoperative. Internal validity: revision of coefficients in the item-rest correlation recommended removing question 6 during the preoperative visit (coefficient <0.20). Convergent validity: coefficients of correlation with WOMAC and SF-36 scales confirm the questionnaire's validity. Sensitivity to change: statistically significant differences were found between the mean scores of the first visit compared to the postoperative. CONCLUSION: The proposed translation to Spanish of the 'Hip and Knee Questionnaire' is found to be reliable, valid and sensible to changes produced at the clinical practice of patients undergoing primary knee arthroplasty. However, some changes at the completion instructions are recommended. LEVEL OF EVIDENCE: Level I. Prognostic study