Analizar los efectos de la implementación de las NIIF sección 13 (inventarios para pymes) vs PCG

Contaduría PúblicaThis document takes as a purpose to find the similarities and the differences in the countable procedures for the identical inventories to the beginning generally accepted in Colombia and the established ones by the international norm of financial information for pymes in the section thirteen, for which there is born in mind the initial recognition, the methods of later valuation and the information to be revealed. With regard to the methodological aspects, the work is based on an investigation of descriptive type. The investigation design includes documentary and not experimental elements. The deductive method has been selected. The used approach corresponds to the qualitative one. In the analysis of the results there will be able to be the determinant reasons of the convergence or difference between the national normative and the international norms of financial information for the inventories; which is supported by the development of an exercise raised by the authorEste documento tiene como finalidad encontrar las similitudes y las diferencias en los procedimientos contables para los inventarios acordes a los principios generalmente aceptados en Colombia y los establecidos por la norma internacional de información financiera para pymes en la sección trece, para lo cual se tiene en cuenta el reconocimiento inicial, los métodos de valuación posterior y la información a revelar. Con respecto a los aspectos metodológicos, el trabajo está fundamentado en una investigación de tipo descriptivo. El diseño de investigación incluye elementos documentales y no experimentales. Se ha seleccionado el método deductivo. El enfoque utilizado corresponde al cualitativo. En el análisis de los resultados se podrán encontrar las razones determinantes de la convergencia o divergencia entre la normatividad nacional y las normas internacionales de información financiera para los inventarios; lo cual está soportado con el desarrollo de un ejercicio planteado por el auto

Comparative Study of Optimal Multivariable LQR and MPC Controllers for Unmanned Combat Air Systems in Trajectory Tracking

[EN] Guidance, navigation, and control system design is, undoubtedly, one of the most relevant issues in any type of unmanned aerial vehicle, especially in the case of military missions. This task needs to be performed in the most efficient way possible, which involves trying to satisfy a set of requirements that are sometimes in opposition. The purpose of this article was to compare two different control strategies in conjunction with a path-planning and guidance system with the objective of completing military missions in the most satisfactory way. For this purpose, a novel dynamic trajectory-planning algorithm is employed, which can obtain an appropriate trajectory by analyzing the environment as a discrete 3D adaptive mesh and performs a softening process a posteriori. Moreover, two multivariable control techniques are proposed, i.e., the linear quadratic regulator and the model predictive control, which were designed to offer optimal responses in terms of stability and robustness.This work was partially funded by project RTI2018-096904-B-I00 from the Spanish Ministry of Economy and by project AICO/2019/055 from Generalitat Valenciana.Ortiz, A.; Garcia-Nieto, S.; Simarro Fernández, R. (2021). Comparative Study of Optimal Multivariable LQR and MPC Controllers for Unmanned Combat Air Systems in Trajectory Tracking. Electronics. 10(3):1-31. https://doi.org/10.3390/electronics1003033113110

The impact of R&D sources on new product development: Sources of funds and the diversity versus control of knowledge debate

We build on the knowledge-based view to study the relative impact of alternative R&D sources on innovation performance. We contrast two arguments that have created a debate in the literature: One is that diversity of knowledge is better for innovation, because the integration of a larger variety of knowledge helps create new products that can fulfill unmet customer needs; another is that control of knowledge is better, because the incentives and contextual system of the firm facilitate employees' experimentation, which supports the creation of new products. We provide one solution to this debate by arguing that the relative importance of diversity and control of knowledge on innovation depends on the sources of finance. Hence, we find that, in general, control of knowledge has a higher impact than diversity of knowledge on the sale of new products. We also find that alternative sources of finance moderate the relationships: internal funds strengthen the impact of R&D sources with more diversity of knowledge on the sale of new products, while external funds strengthen the impact of R&D sources with more control of knowledge on the sale of new products.Authors appear in alphabetical order. We thank Tina Ambos, anonymous reviewers, and participants at the European International Business Academy annual meeting for useful suggestions for improvement. We thank the National Statistics Institute, the Science and Technology Foundation, and the Foundation for Technical Innovation of Spain for access to the database. This project was funded by the Ministry of Economy and Competitiveness (ECO2015-67296-R, MINECO/FEDER, UE) and the Community of Madrid and the European Social Fund (S2015/HUM-3417, INNCOMCON-CM). Cuervo-Cazurra thanks the Walsh Research Professorship, the Robert Morrison Fellowship and the Lloyd Mullin Fellowship for financial support. Rodriguez thanks Ramon Areces Foundation for financial support

Time representation in reinforcement learning models of the basal ganglia

Reinforcement learning (RL) models have been influential in understanding many aspects of basal ganglia function, from reward prediction to action selection. Time plays an important role in these models, but there is still no theoretical consensus about what kind of time representation is used by the basal ganglia. We review several theoretical accounts and their supporting evidence. We then discuss the relationship between RL models and the timing mechanisms that have been attributed to the basal ganglia. We hypothesize that a single computational system may underlie both RL and interval timing—the perception of duration in the range of seconds to hours. This hypothesis, which extends earlier models by incorporating a time-sensitive action selection mechanism, may have important implications for understanding disorders like Parkinson's disease in which both decision making and timing are impaired

¿Qué Método Utilizar Para Estimar la Temperatura estática de una formación de Petróleo?

Conocer la temperatura estática de una formación de petróleo es importante a la hora de evaluar y terminar un pozo. Existe una gran variedad de métodos para la determinación de esta temperatura. Cada método utiliza hipótesis y simplificaciones distintas que llevan a estimaciones diferentes, en algunos casos bastante alejadas del valor real. Esto hace difícil saber qué método utilizar. En este trabajo, se aplican los métodos de cálculo más comunes - Horner (HM), flujo radial y esférico (SRM), de las dos medidas (TLM) y de fuente de calor cilíndrica (CSM)- a cuatro pozos distintos. Se describe cómo aplicarlos en casos reales. Se presta especial atención a establecer los datos necesarios en cada caso: propiedades termo-físicas y número de medidas, y se proporcionan criterios para estimarlos en caso de no conocer su valor real. Como conclusiones a este trabajo se presentan una serie de pautas que permiten seleccionar el método de cálculo más conveniente en función de la información de que se dispong

A Course of Thermodynamics for an Industrial Engineering Degree using New Methodologies and Technologies

This paper presents the experience carried out at the Industrial Engineering School (ETSII) of the Universidad Politécnica de Madrid (UPM) for teaching Thermodynamics science using new methodologies and technologies. During the last two years a special course on Thermodynamics has been given to those students who failed to pass the ordinary examination. This group was made of around thirty students with some level of knowledge of the subject. Nontraditional teaching methodologies have been applied to this group stretching the potential of new technologies to the maximum possible extent. A complete e-learning system developed by our University called Aula Web was used to produce a weekly schedule for each individual student. Aula Web consists of several modules. News and Forum channel the communications with the student.“Contents” is a repository holding various types of learning material such us presentations, theoretical texts and problems with solutions. “Activities” assigns homework to the student who can submit it electronically. Finally, “Self-assessment” composes bespoke self-assessment tests resorting to a wide database of questions and short problems. A totally personalized long problem was programmed using MATLAB. The problem is structured in ten steps that help the student to progress towards his/her learning target. Upon conclusion of the learning program the student should have acquired all foreseen knowledge of the subject. Observed results are very satisfactory. Throughout the whole process the level of motivation of the students has been very high. The Universidad Politécnica de Madrid supports education innovation experiences through special programs whose main target is the convergence at the European Higher Education Space

Dual Role of Interleukin-6 in Regulating Insulin Sensitivity in Murine Skeletal Muscle

OBJECTIVE—Cytokines are elevated in various insulin-resistant states, including type 2 diabetes and obesity, although the contribution of interleukin-6 (IL-6) in the induction of these diseases is controversial

Popular political participation in the crisis of the Hispanic Monarchy: from the revolt against Godoy to the Dos de Mayo uprising in Madrid (1808)

Durante la primavera de 1808, los artesanos y trabajadores madrileños participaron en un ciclo de movilización que condujo del motín contra Godoy al levantamiento del 2 de mayo. Aunque los hechos son bien conocidos, la explicación ofrecida por los historiadores ha basculado entre la manipulación y espontaneísmo. En el presente artículo, trataremos de adoptar el punto de vista de los actores populares para estudiar sus recursos políticos, espacios de sociabilidad y repertorios de protestaIn the spring of 1808 in Madrid, artisans and workers took part in an intense wave of popular mobilization, from the uprising against Godoy to the Dos de Mayo uprising. Even if the facts are well known, most interpretations are based either on elite-manipulation or on the spasmodic behavior of the masses. This paper will focus on popular political actors, in order to study their resources, spaces of sociability and repertoires of collective actionEste trabajo se ha realizado en el marco de los Proyectos de Investigación PGC2018-094150-B-C21 “Privilegio, trabajo y conflictividad. La sociedad moderna de Madrid y su entorno entre el cambio y las resistencias” [http://cambiosyresistencias.es/], HAR2015-65991-P “Entre revolución y contrarrevolución. Ciudades, espacio público, opinión y politización (1789-1888)” [https://entrerevolucionycontrarrevolucion.wordpress.com/] y una ayuda Juan de la Cierva Formació

Estudio de las emisiones de CO2 en una instalación de turbina de gas con diferentes combustibles

El uso de las turbinas de gas en ciclo combinado es una de las alternativas más aceptadas en los últimos tiempos. Existen muchas razones por las que se está investigando sobre la posibilidad de usar otro tipo de combustibles como alternativa al característico, gas natural (metano). Entre otras, se pueden citar: la evolución del precio y la disponibilidad en una zona de algún tipo de gas de síntesis [17] así como estrategias medioambientales y de emisiones [10], [18], [20]. En la bibliografía se encuentran estudios, en los que de forma rigurosa se establece la relación entre la eficiencia de una instalación, usando balances característicos del Segundo Principio de la Termodinámica, y aspectos muy diversos como análisis de los gases de combustión [14], posibilidad de recalentamiento de los gases [19], temperaturas de gasificación [23] y temperatura de llama [18] etc. Estos estudios siempre toman como combustible el metano. En este estudio se presenta un análisis de las emisiones de CO2 (toneladas emitidas) por energía eléctrica producida (MWh) en la instalación de turbina de gas en ciclo combinado usando como combustible los primeros elementos de los hidrocarburos alcanos desde el metano, que se toma como referencia, hasta el heptano. Esto permite la determinación de las emisiones para distintos combustibles con distintas composiciones. Como parámetros relacionados directamente con la eficiencia de la instalación, se han contemplado para cada combustible diferentes temperaturas de entrada a la turbina de gas y distintas relaciones de compresión. Finalmente se obtienen una serie de curvas que relacionan la eficiencia y las emisiones con el número de carbonos presentes en el combustible. El análisis realizado pretende ser un elemento de discusión, basado en aspectos puramente termodinámicos, para la toma de decisione