Reconstructing historical trends of polycyclic aromatic hydrocarbon deposition in a remote area of Spain using herbarium moss material

Herbarium mosses from 1879-1881, 1973-1975 and 2006-2007 were used to investigate the historical changes of atmospheric deposition of polycyclic aromatic hydrocarbons (PAHs) at a remote site located in Northern Spain. Natural abundance of nitrogen and carbon isotopes was also measured in order to assess the evolution of emissions from anthropogenic sources. Nitrogen concentrations, 13C, 13N and PAH levels were significantly higher in 19th century samples with respect to the present century samples. Moreover, PAH distribution varied over the centuries, following a tendency of light PAH enrichment. The carbon, nitrogen and PAH levels measured in the mosses tally with the historic evolution of anthropogenic emissions in the area, mainly influenced by changes of economic activities, domestic heating and road traffic density. Mosses provided by herbaria seem to offer the possibility to study long-term temporal evolution of atmospheric PAH deposition

An Economic Analysis of Feed Grain and Soybean Marketing and Transportation Systems in Louisiana.

The purpose of this study was to determine, via linear programming, an optimum number, size, and location of grain elevators, and feed mills, and modes of transportation for handling specific grains in each of the two regions (North and South) within Louisiana; to determine where inefficiencies exist by comparing the existing marketing system with the basic solution obtained from the linear programming model; and to determine the sensitivity of the optimal market system in each of the two regions to changes in various coefficients, constraints and parameters. The 1977 basic solution indicated that there exists a significant amount of excess elevator capacity in Louisiana in terms of the cost of assembling, handling and distributing grain within the state. It also indicated that larger elevators and feed mills were required to replace small elevators and feed mills in operation. A reduction would also be required in the number of small elevators and feed mills in certain areas. These results imply that the operating economies inherent in large scale elevators may lead to the abandonment of grain handling operations by many small elevators. The total grain movement estimated from the survey data is about 52.8 million bushels larger than that obtained from the basic solution. Thus, rerouting grain deliveries to conform to the routes suggested by the basic solution, could reduce total marketing cost of the current grain marketing system. There was a tendency to utilize truck facilities less and increase the utilization of water and rail facilities in the basic solution as compared to the existing system. A parametric programming procedure was used to determine the effects of the changes in costs and constraints upon the optimal system and to examine the stability of the basic solution. Responses to changes in production (20% increase), feed demand (20% farm and feed mill demand increase), rail rates (20% and 40% increase), and water rates (40% and 100% increase) were examined. When production was increased by 20 percent the volume of feed grains marketed to each firm from farms generally increased. Imports of feed grains from out of state sources generally decreased. When feed demand was increased by 20 percent the volume of feed grains imported increased and the volume of feed grains marketed from farms generally decreased. There were significant changes in grain flows when rail rates were increased. A greater effect was observed on the inter-state movements of corn and oats than on intra-state movements of grain sorghum or soybeans. These changes involved a switch from rail to a barge-truck modal combination in most cases. The basic solution was not altered significantly by increases in water rates. However, when water rates were increased by 100 percent the use of water to transport grain decreased in North Louisiana, but remained almost unchanged in South Louisiana

Conciliación de saldos para asegurar el financiamiento en la ejecución de los recursos directamente recaudados en el presupuesto 2020 – Municipalidad Distrital de Olmos – Lambayeque

En el Gobierno Local de Olmos, enfrenta problemas en las transacciones de registro y procesos al determinar el saldo de balance, en donde no ha sido adecuadamente demostrado. Generando un problema de credibilidad de la información presupuestaria del gobierno local, la investigación es demostrar y comprobar la conciliación del Saldo de Balance. Trabajo de Investigación diseñada con un Enfoque Cuantitativo, nivel Descriptivo – Propositivo, no experimental. Asimismo, el personal de las unidades operativas: Contabilidad, Tesorería, Presupuesto, Oficina de Administración y Finanzas que son integrantes de la población y muestra; asimismo la información presupuestal años fiscales 2017 al 2020. La información fue recolectada mediante fichas de observación, entrevista, análisis documentario y elaboración de matriz de consistencia. Con respecto a los resultados se demuestra que existe errores de incorporación sobre el Saldo de Balance entre los periodos 2017 a 2020, en donde no se cumple con lo señala en el dispositivo legal: Directiva 001–2019-EF/52.03, en donde la información presupuestal no sea confiable, teniendo como principal problemática la existencia de saldos históricos que no ha sido incorporados.TesisGestión empresarial y emprendimient

Proyecto de desarrollo productivo del sector Apicola en los departamentos de Cabañas y Cuscatlan.

Metodológia de la investigación -- Apicultura -- Diagnostico de la cadena de valor especifica -- Propuesta del plan de negocios

A multicriteria approach to manage credit risk under strict uncertainty

Assessing the ability of applicants to repay their loans is generally recognized as a critical task in credit risk management. Credit managers rely on financial and market information, usually in the form of ratios, to estimate the quality of credit applicants. However, there is no guarantee that a given set of ratios contains the information needed for credit classification. Decision rules under strict uncertainty aim to mitigate this drawback. In this paper, we propose the use of a moderate pessimism decision rule combined with dimensionality reduction techniques and compromise programming. Moderate pessimism ensures that neither extreme optimistic nor pessimistic decisions are taken. Dimensionality reduction from a set of ratios facilitates the extraction of the relevant information. Compromise programming allows to find a balance between quality of debt and risk concentration. Our model produces two critical outputs: a quality assessment and the optimum allocation of funds. To illustrate our multicriteria approach, we include a case study on 29 firms listed in the Spanish stock market. Our results show that dimensionality reduction contributes to avoid redundancy and that quality-diversification optimization is able to produce budget allocations with a reduced number of firms