Capacity development evaluation:The challenge of the results agenda and measuring return on investment in the global south

This study reviews the evaluation of capacity development, identifying capacity development (CD) modalities and the schools of evaluation currently in place. The research joins the results agenda debate, arguing that in dealing with CD interventions, pre-defined indicators fail to represent the process and the key elements that take CD recipients toward patterns of change. The study highlights the fact that CD deals with projects that, by their nature (consisting of change processes designed to initiate change in people, organizations, and/or their enabling environment), rely more on non-planned changes than on the pre-defined indicators and results to contribute to livelihood improvements and social transformation. The study recognizes the difficulty of evaluating CD under straightforward mechanisms. It concludes that the existing approaches are not adequate to truly capture or measure impact, as CD projects, restricted by previously agreed budgets, resources, and time frames, are usually not designed to evaluate the sustainability of change and its impact over the medium or long term. As resources are scarce, donor agencies and policy-makers need to know the value of CD in order to best prioritize their investments. However, due to the nature of these projects, measuring the return rate between the project cost and its impact remains a difficult task. There is a need for new, multi-path approaches to capturing changes in capacity in order to serve as a basis for decision-making regarding CD investments

Passive cooling applicability mapping: A tool for designers

The applicability of passive cooling methods has been a recurring subject in architectural engineering science. The integration of these methods in architecture often requires feasibility studies and, in most cases, a deep knowledge of the climatic conditions is required to succeed in this task. The number of parameters to be evaluated will depend on the complexity of the cooling system, the physics involved and the context. This paper addresses the climatic applicability of convective and evaporative cooling systems in the context of United States (US) through the creation of a series of applicability maps deriving from processed climate data. This work is a revision of the climatic maps for downdraught cooling developed in Europe and in China with an extension to evaluate the opportunity for natural ventilation. More specifically, the studied cooling solutions are: Natural Convective Cooling (NCC), Passive Evaporative Cooling (PEC), and Active Downdraught Cooling (ADC). The maps obtained demonstrate the strong potential for the use of passive evaporative and convective cooling solutions in the US to overcome the current dependency on mechanical systems

Do European hospitals have quality and safety governance systems and structures in place?

Internal systems for quality and safety were assessed in 89 hospitals in six European states, by external teams using standardised criteria and procedures, as part of the Methods of Assessing Response to Quality Improvement Strategies (MARQuIS) project. The assessments were made primarily to identify the current use of quality management systems in the sample hospitals, and also to demonstrate a potential tool for comparable assessment of hospitals in general. The large majority of the hospitals had a formal, documented infrastructure to manage quality and safety, but a significant minority had no designated mission, programme or coordination. In two-thirds of hospitals, the governing body was active in defining policy and programmes for improvement, and received reports on quality, safety and patient satisfaction at least once a year. The brief on-site assessments identified systematic variations, within and between countries, in structures and processes of governance and to document the uptake of best practice. Unacceptable variations in practice could be reduced, to the benefit of consumers and providers, by developing and publishing basic organisational standards relevant to all European states. The simple assessment criteria designed for this project could be developed into a practical tool for self-assessment, peer review or benchmarking of hospitals across national borders. This assessment, combined with explicit, relevant and achievable standards, could provide a vehicle to promote the voluntary uptake of best practice and consistency in quality and safety among hospitals in Europe

The emergence of parallel trajectories in the automobile industry : environmental issues and the creation of new markets

In the past few years we have witnessed how traditional manufacturing relationships between North and South are rapidly changing and allowing for new forms of interaction. This article suggests that we are facing, on the one hand, a disruption of the traditional markets guided by traditional industries towards the creation of new industries and consequently new markets. The study proposes the co-existence of three, not-yet competing, trajectories: (i) the traditional one between Original Equipment Manufacturers (OEMs) and their subsidiaries in the South, (ii) the emerging South (with China and India) investing and acquiring OEMs from the North, (iii) the race for the development of environmentally friendly technologies, pushed by public policy and promoted by heavy public R&I funding; linked to the promotion by the North of new industries. The implications of the interaction of these trajectories are not yet clear. However, it seems that at least in the current stage of pre-competitive capabilities building, collaboration among firms (in any of its forms) rather than competition is proven to be more efficient in reaching technological mastery. The question of how the South will position itself in the new emerging order is still an open one

Learning and innovation under changing market conditions : the auto parts industry in Mexico

The research points to the relevance of understanding the role that traditional habits and practices (i.e., passive acquisition of new technologies, lack of implicit learning efforts, weak investments in machinery and equipment) play in shaping the development of an industry. It also considers how institutions (in the form of policies) can effect changes to (or reinforce) these habits and practices. It shows that without purposeful intervention to support learning, the policy regime is not enough on its own to ensure that technological learning and capacity building takes place. Therefore, building capacity locally and creating an institutional regime that supports innovation appears to be the only way in which learning and capacity development processes can be enhanced

Supermanifolds, symplectic geometry and curvature

We present a survey of some results and questions related to the notion of scalar curvature in the setting of symplectic supermanifolds.Comment: Dedicated to Jaime Mu\~noz-Masqu\'e on occasion of his 65th birthda

Análisis Contable y Financiero: Una Herramienta Clave Para La Eficiente Gestión Financiera Y Contable En La Empresa/Accounting and Financial Analysis: A Key Tool for Efficient Financial and Accounting Management in the Company

El análisis financiero y contable es fundamental para evaluar el rendimiento real económico, financiero y contable de una empresa, detectar dificultades y aplicar las medidas correctivas necesarias para resolverlos. La información contable que se refleja en los estados financieros como el balance general, cuenta de resultados, y el estado de flujos de efectivo en forma de datos resumidos. Sin embargo, para que los datos sean útiles para los usuarios de los estados financieros y contables, deben estar claramente analizados. Algunas de las maneras de analizar incluyen el uso de ratios, análisis de flujo de efectivo y análisis vertical y horizontal. De este contexto, en este estudio se evaluó la importancia del análisis financiero y contable como una herramienta clave para administrar la empresa eficientemente. El estudio fue analítico en el ámbito de aplicación con diseño documental basado en los fundamentos teóricos de diversos autores. Los resultados más relevantes del análisis indicaron que las empresas, privadas, instituciones públicas y de gobierno hacen hincapié en el uso de análisis de estados financieros como una herramienta para determinar la liquidez, solvencia, precio de las acciones, rentabilidad, crecimiento del negocio y pronósticos. The financial and accounting analysis is fundamental to evaluate the real economic, financial and accounting performance of a company, detect difficulties and apply the necessary corrective measures to solve them. The accounting information in the form of financial statements such as the balance sheet, income statement, and the statement of cash flows in the form of summary data. However, for the data to be useful for the users of the financial and accounting statements they must be analyzed. Some of the ways to analyze include the use of ratios, cash flow analysis and vertical and horizontal analysis. In this context, this study will evaluate the importance of financial and accounting analysis as a key tool to manage the company efficiently. The study will be analytical in the scope of application with documentary design based on the theoretical foundations of various authors. The most relevant results of the analysis indicate that companies, private, public and government institutions emphasize the use of financial statement analysis as a tool to determine liquidity, solvency, share price, profitability, business growth and forecasts. Palabras clave: contable, financiero, eficiencia, gestión, empresa. Keywords: accounting, financial, efficiency, management, company