1,970 research outputs found

    Incidencia de la acumulación de costos por procesos en el cálculo del costo unitario de los artículos terminados en la empresa CUBANACAN Cigars S.A. regulada por la Ley de admisión temporal para el perfeccionamiento de activo de facilitación a la exportación (Ley 382) en el mes de Abril del año 2016

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    El régimen de Ley de admisión temporal para perfeccionamiento activo, Ley 382 permite el ingreso de las mercancías suspensas de derechos e impuestos y bajo ciertas condiciones, como se verá abordado en el desarrollo de la investigación. La ley persigue la facilitación de las exportaciones otorgando beneficios a fin de promover la actividad exportadora en el país y lograr un desarrollo sostenible de la economía nacional. Debemos de estar claros que la mejor forma para que el país se desarrolle económicamente es mediante el posicionamiento de las mercancías en el mercado internacional, por lo que la correcta regulación de la ley favorece este propósito. El objetivo principal de la Contabilidad es proporcionar a la gerencia información útil y confiable para la toma de decisiones acertadas, esto implica que el contador nunca debe perder de vista su meta final que no solamente es elaborar y presentar los estados financieros de manera oportuna y con gran contenido informativo, sino que dependiendo de las características y necesidades de la empresa debe también cumplir con otras funciones

    Incidencia de costos por proceso en el cálculo del costo unitario en CUBANACAN Cigar´s S.A

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    El trabajo investigativo realizado en la empresa tabacalera CUBANACAN Cigars S.A pretende determinar la incidencia de la acumulación de costo por proceso en el cálculo del costo unitario de los artículos terminados, regulada por la Ley de admisión temporal para el perfeccionamiento de activo de facilitación a la exportación (Ley 382) en el mes de Abril del año 2016. En ésta investigación se emplearon los métodos teóricos y empíricos para confeccionar instrumentos que permitieran reunir toda la información pertinente para el cumplimiento de objetivos como son guías de entrevistas y revisión documental, los que facilitaron el proceso de construcción de este trabajo. Dicha temática se ha elaborado con el fin de beneficiar a la empresa CUBANACAN Cigars S.A. contribuyendo a una posible solución de los problemas o debilidades que tiene actualmente. Y como principal resultado de investigación se obtuvo que un sistema de acumulación de costos por procesos en ésta empresa permite que los costos unitarios se determinen eficientemente y con mayor exactitud y ello conlleva a conocer en mayor medida y exactitud el incremento de utilidade

    EFECTO DE UN BIOESTIMULANTE NATURAL SOBRE ALGUNOS PARAMETROS DE CALIDAD EN PLÁNTULAS DE TOMATE (Solanum Lycopersicum, L.) BAJO CONDICIONES DE SALINIDAD/EFFECT OF A NATURAL BIOSTIMULANT ON SOME QUALITY PARAMETERS OF TOMATO SEEDLINGS (Solanum Lycopersicum

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    La aplicación de sustancias húmicas líquidas permite reducir las dosis de varios agroquímicos en diferentes cultivos, al incrementar la eficiencia de su asimilación, transporte y metabolismo, además de ejercer un efecto favorable sobre la toma y contenido de nutrientes. El objetivo del presente estudio fue determinar el efecto de humatos extraídos de vermicompost sobre los parámetros de calidad de plántulas de tomate, cultivadas sobre un suelo Fluvisol Diferenciado Eútrico débilmente salino. Las evaluaciones se realizaron a los 30 días de regada la semilla, utilizándose tres diluciones del humatos (1/40,1/50,1/60(v/v)) y un tratamiento control. Los tratamientos fueron aplicados imbibiendo las semillas durante seis horas, siguiendo un diseño experimental completamente aleatorizado. Sobre la base de los resultados obtenidos se comprobó que a los 24 días después de la siembra, el humatos tiene una influencia positiva sobre la altura de la planta, masa fresca y seca de la raíz y el número de hojas. ABSTRACT The application of liquid humic substances can reduce the doses of several chemicals on different crops, increasing the efficiency of their uptake, transport and metabolism, in addition to exerting a favorable effect on the intake and nutrient content .The objective of this study was to determine the effect of vermicompost-extracted humates on the quality parameters of tomato seedlings, grown on Fluvisol Differentiated Eutrico weakly saline soil. Evaluations were performed at 30 days of irrigation of seeds, using three dilutions of humates (1 / 40.1 / 50.1 / 60 (v / v)) and a control treatment. Treatments were applied imbibing the seeds for six hours using a completely randomized design. Based on the results obtained it was found that at 24 days after sowing, the humates had a positive influence on plant height, fresh and dry root and leaf number

    Gas phase selective hydrogenation of furfural to furfuryl alcohol and 2-methylfuran over Cu-CeO2 coprecipitated catalysts

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    Furfural is an important chemical derived from lignocellulosic biomass, in particular from C5 sugars like xylose, and it is considered as a platform molecule of great potential for the synthesis of a broad spectrum of chemicals. In this sense, furfuryl alcohol and 2-methylfuran are two important chemicals which can be produced through furfural hydrogenation, either in liquid or vapor phase, although the latter is preferred because it can be carried out at atmospheric pressure. Industrially, a copper chromite catalyst is used, although this catalyst can become very toxic due to the presence of chromium. Therefore, much attention is being paid to the development of chromium-free catalysts, more sustainable and environmentally friendly, as those based on Cu or Ni which are active and selective towards the formation of furfuryl alcohol and 2-methylfuran. Furfuryl alcohol is mainly used for the production of thermostatic resins, intermediate in the manufacture of lysine, vitamin C and dispersing agents. Meanwhile, 2-methyl furan is used in the synthesis of pesticides, or in the pharmaceutical and fragrance industries. The aim of this work is the synthesis of a series of copper based catalysts, which have been synthesized by coprecipitation of copper and cerium(IV) and subsequent thermal programmed reduction. This method allows increasing the dispersion of Cu particles, while the use of a support like CeO2 can modify the electronic density of the active phase, which can influence the catalytic activity and resistance to deactivation.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. Economy and Competitiveness Ministry (Project CTQ2012-38204-C03-02), Junta de Andalucía (Project: RNM-1565) and FEDER funds of the European Unio

    Advanced titanium scaffolds obtained by directional freeze-drying: on the influence of processing conditions

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    Ministry of Science and Innovation of Spain under Grant No. MAT2010-20855Junta de Andalucía (Spain) / FEDER (EU), through the project Ref. P12-TEP-140

    A nationwide study of chronic pain prevalence in the general Spanish population, identifying clinical subgroups through cluster analysis.

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    Objective. This study aims to assess the prevalence of chronic pain, its characteristics, and its impact on the general Spanish population. Also, to establish chronic pain patient subgroups according to the characteristics of pain and to identify variables specifically associated with each subgroup. Design. Telephone-based, cross-sectional nationwide study. Subjects. A sample of 1,957 individuals representative of the Spanish population. Methods. Data were collected through telephone interviews. A subject was considered to have chronic pain if they had suffered pain (at least 4 days a week) during the last 3 months. The subjects were divided into two subgroups through a cluster analysis, and a regression model was established to determine the variables most specifically associated with these subgroups. Results. The prevalence of chronic pain was 16.6% (95% confidence interval: 14.9–18.3) and among these subjects, more than 50% referred to limitations in their daily activities, 30% felt sad and/or anxious, and 47.2% indicated that their pain was affecting their family life. Two subgroups of subjects with pain were identified: 1) characterized by generalized pain in more than one location and of a long evolution (150 months); and 2) characterized by pain localized to only one site with a shorter duration (100 months). Individuals who felt anxious because of their pain and those who considered that their pain was affecting their family were more likely to belong to group 1. Conclusions. Pain affects an important proportion of the Spanish adult population and that it has a strong personal impact. Two pain groups were clearly distinguished by their clinical characteristics

    Viscoelastic Biomarkers of Ex Vivo Liver Samples via TorsionalWave Elastography

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    We thank the Department of Electronics and Computer Technology of the University of Granada for assistance with the electronic system of the torsional wave sensor.The clinical ultrasound community demands mechanisms to obtain the viscoelastic biomarkers of soft tissue in order to quantify the tissue condition and to be able to track its consistency. Torsional Wave Elastography (TWE) is an emerging technique proposed for interrogating soft tissue mechanical viscoelastic constants. Torsional waves are a particular configuration of shear waves, which propagate asymmetrically in-depth and are radially transmitted by a disc and received by a ring. This configuration is shown to be particularly efficient in minimizing spurious p-waves components and is sensitive to mechanical constants, especially in cylinder-shaped organs. The objective of this work was to validate (TWE) technique against Shear Wave Elasticity Imaging (SWEI) technique through the determination of shear wave velocity, shear moduli, and viscosity of ex vivo chicken liver samples and tissue mimicking hydrogel phantoms. The results of shear moduli for ex vivo liver tissue vary 1.69–4.0kPa using TWE technique and 1.32–4.48kPa using SWEI technique for a range of frequencies from 200 to 800Hz. Kelvin–Voigt viscoelastic parameters reported values of μ = 1.51kPa and η = 0.54Pa·s using TWE and μ = 1.02kPa and η = 0.63Pa·s using SWEI. Preliminary results show that the proposed technique successfully allows reconstructing shear wave velocity, shear moduli, and viscosity mechanical biomarkers from the propagated torsional wave, establishing a proof of principle and warranting further studies.This research was funded by the Ministry of Education grant numbers DPI2017-83859-R, DPI2014-51870-R, and UNGR15-CE-3664; Ministry of Health grant numbers DTS15/00093 and PI16/00339 Carlos III Instituto de Salud y Fondos Feder; and Junta de Andalucía grant numbers, PI-0107-2017 and PIN-0030-2017. Juan de la Cierva Incorporación IJC2018-037167-I

    Melhores práticas na utilização da aprendizagem móvel por professores universitários de Didáctica Linguagem-Literatura.

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    This paper has been funded by the Ministry of Education, Culture and Sport of the Government of Spain (Reference FPU16/01762).The use of mobile learning is becoming increasingly widespread among university teachers, thanks to its many benefits. Moreover, its application is associated with good teaching practices. The aim of this study is to analyse the development of good teaching practices in the use of m-learning by university teachers from the Department of Didactics of Language and Literature, as well as to identify the factors that influence the development of best practices. The research method developed is based on a transversal design. 110 teachers from the Department of Language and Literature Didactics participated in the study. The instrument used is the scale of Analysis of M-learning practices at the University (APMU). The results show that more than half of the teachers use the teaching method based on mobile learning. It can be concluded that in the development of best practices, gender is not influential, but age and teaching experience are. In addition, personal concern and experience in the use of mobile devices by teachers is a key factor in the appropriate development of the m-learning method.A utilização da aprendizagem móvel está a tornar-se cada vez mais generalizada entre os professores universitários, graças aos seus múltiplos benefícios. Além disso, a sua aplicação está associada a boas práticas de ensino. O objectivo deste estudo é analisar o desenvolvimento de boas práticas de ensino na utilização do m-learning por professores universitários do Departamento de Didáctica da Língua e Literatura, bem como identificar os factores que influenciam o desenvolvimento de boas práticas. O método de investigação desenvolvido é baseado num desenho transversal. O estudo envolveu 110 professores do Departamento de Didáctica da Língua e Literatura. O instrumento utilizado é a Análise das práticas de M-learning na escala da Universidade (APMU). Os resultados mostram que mais de metade dos professores fazem uso do método de ensino baseado na aprendizagem móvel. Pode-se concluir que, no desenvolvimento de boas práticas, o género não é influente, algo que ocorre com a idade e a experiência de ensino. Além disso, o interesse pessoal e a experiência na utilização de dispositivos móveis pelos professores é um factor chave para o desenvolvimento adequado do método m-learning.Ministerio de Educación, Cultura y Deporte FPU16/0176

    Si-Al nanospheres for the valorization of galactose and agarose into 5-hydroxymethylfurfural.

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    5-hydroxymethylfurfural (HMF) is a compound that has gained attention to potentially substitute fossil resources in areas such as the polymer industry or the production of energy vectors. HMF is produced from the acid treatment of hexoses, such as glucose or galactose. In this sense, algae biomass has gained interest as it can be grown in both, sweet and salt water and their growth rate and CO2 fixation are several times higher than those of terrestrial plants. Red algae, which are rich in agarose, a galactose and 1,6-dehydrogalactose heteropolymer, can potentially be used as feedstock to produce HMF [1]. Hence, in this work, alumina supported nanospheres have been synthetised and employed as acid catalysts due to their high acidity and porosity that allows the selective conversion of these biomass derived compounds into valuable HMF.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech
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