Finanzas: Costo de capital de Nicapapel, S.A

El Costo de Capital se define como una herramienta fundamental al momento de llevar cabo una inversión, es por eso que la empresa NICAPAPEL, S.A. está haciendo uso de esta herramienta financiera para obtener una fuente de financiamiento que le permita llevar a cabo el proyecto de inversión que pretende ejecutar ya que no cuenta con el capital suficiente para hacerle frente a esta inversión. Se procederá a evaluar las fuentes disponibles de fondos a largo plazo, porque tales fuentes suministrarán el financiamiento que la empresa requiere para apoyar las actividades de elaboración del presupuesto de capital, el proceso de evaluación y selección de inversiones a largo plazo. Este método le permite a la empresa obtener una fuente de financiamiento, reducir costo de deuda y aumentar su liquidez. El trabajo se da en una visión más clara y precisa en cuanto al desarrollo y aplicación didáctica de este tema. El trabajo consta de cuatro acápites: El primer acápite aborda las generalidades del Costo de Capital tomando en cuenta las bases fundamentales de las finanzas que nos permitirá conocer en teoría cada uno de los términos que se aplican en los acápites siguientes. El segundo acápite contiene los factores que afectan la aplicación del costo del capital si no se toman en cuenta las medidas necesarias para determinarlo. Dentro de cada uno de ellos existen condiciones que deben cumplirse para que el proyecto en curso no sea afectado. El tercer acápite muestra el costo que la empresa tiene que pagar al momento de emitir dividendos, para poder financiar los costos del proyecto. Lo cual sólo será posible actualizando el valor actual de los dividendos en mercado financiero. El cuarto acápite muestra los criterios que deben seguirse al realizar el proyecto de inversión, el costo que incurre la empresa al momento de financiar la inversión a partir de capital propio y por último se aborda costo que genera un préstamo bancario contraído con una entidad financiera a largo plazo. El trabajo concluye con un caso práctico aplicado a la empresa NICAPAPEL, S.A. en el cual se toman en cuenta todos los criterios relacionados en cada uno de los acápites abordados, asimismo se aplican todas las técnicas que el ejercicio requiere para una mayor compresión del tema. Es difícil definir en materia de Finanzas todos los factores que en un proyecto se involucran, puesto que la realidad está muy alejada de la teoría científica, ya que muchas veces son los hechos los que cuentan en un trabajo científico

Multidifferential study of identified charged hadron distributions in ZZ-tagged jets in proton-proton collisions at s=\sqrt{s}=13 TeV

Jet fragmentation functions are measured for the first time in proton-proton collisions for charged pions, kaons, and protons within jets recoiling against a $Z$ boson. The charged-hadron distributions are studied longitudinally and transversely to the jet direction for jets with transverse momentum 20 $< p_{\textrm{T}} < 100$ GeV and in the pseudorapidity range $2.5 < \eta < 4$. The data sample was collected with the LHCb experiment at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 1.64 fb$^{-1}$. Triple differential distributions as a function of the hadron longitudinal momentum fraction, hadron transverse momentum, and jet transverse momentum are also measured for the first time. This helps constrain transverse-momentum-dependent fragmentation functions. Differences in the shapes and magnitudes of the measured distributions for the different hadron species provide insights into the hadronization process for jets predominantly initiated by light quarks.Comment: All figures and tables, along with machine-readable versions and any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-013.html (LHCb public pages

Study of the B−→Λc+Λˉc−K−B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-} decay

The decay $B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-}$ is studied in proton-proton collisions at a center-of-mass energy of $\sqrt{s}=13$ TeV using data corresponding to an integrated luminosity of 5 $\mathrm{fb}^{-1}$ collected by the LHCb experiment. In the $\Lambda_{c}^+ K^{-}$ system, the $\Xi_{c}(2930)^{0}$ state observed at the BaBar and Belle experiments is resolved into two narrower states, $\Xi_{c}(2923)^{0}$ and $\Xi_{c}(2939)^{0}$, whose masses and widths are measured to be $$m(\Xi_{c}(2923)^{0}) = 2924.5 \pm 0.4 \pm 1.1 \,\mathrm{MeV}, \\ m(\Xi_{c}(2939)^{0}) = 2938.5 \pm 0.9 \pm 2.3 \,\mathrm{MeV}, \\ \Gamma(\Xi_{c}(2923)^{0}) = \phantom{000}4.8 \pm 0.9 \pm 1.5 \,\mathrm{MeV},\\ \Gamma(\Xi_{c}(2939)^{0}) = \phantom{00}11.0 \pm 1.9 \pm 7.5 \,\mathrm{MeV},$$ where the first uncertainties are statistical and the second systematic. The results are consistent with a previous LHCb measurement using a prompt $\Lambda_{c}^{+} K^{-}$ sample. Evidence of a new $\Xi_{c}(2880)^{0}$ state is found with a local significance of $3.8\,\sigma$, whose mass and width are measured to be $2881.8 \pm 3.1 \pm 8.5\,\mathrm{MeV}$ and $12.4 \pm 5.3 \pm 5.8 \,\mathrm{MeV}$, respectively. In addition, evidence of a new decay mode $\Xi_{c}(2790)^{0} \to \Lambda_{c}^{+} K^{-}$ is found with a significance of $3.7\,\sigma$. The relative branching fraction of $B^{-} \to \Lambda_{c}^{+} \bar{\Lambda}_{c}^{-} K^{-}$ with respect to the $B^{-} \to D^{+} D^{-} K^{-}$ decay is measured to be $2.36 \pm 0.11 \pm 0.22 \pm 0.25$, where the first uncertainty is statistical, the second systematic and the third originates from the branching fractions of charm hadron decays.Comment: All figures and tables, along with any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-028.html (LHCb public pages

Measurement of the ratios of branching fractions R(D∗)\mathcal{R}(D^{*}) and R(D0)\mathcal{R}(D^{0})

The ratios of branching fractions $\mathcal{R}(D^{*})\equiv\mathcal{B}(\bar{B}\to D^{*}\tau^{-}\bar{\nu}_{\tau})/\mathcal{B}(\bar{B}\to D^{*}\mu^{-}\bar{\nu}_{\mu})$ and $\mathcal{R}(D^{0})\equiv\mathcal{B}(B^{-}\to D^{0}\tau^{-}\bar{\nu}_{\tau})/\mathcal{B}(B^{-}\to D^{0}\mu^{-}\bar{\nu}_{\mu})$ are measured, assuming isospin symmetry, using a sample of proton-proton collision data corresponding to 3.0 fb${ }^{-1}$ of integrated luminosity recorded by the LHCb experiment during 2011 and 2012. The tau lepton is identified in the decay mode $\tau^{-}\to\mu^{-}\nu_{\tau}\bar{\nu}_{\mu}$. The measured values are $\mathcal{R}(D^{*})=0.281\pm0.018\pm0.024$ and $\mathcal{R}(D^{0})=0.441\pm0.060\pm0.066$, where the first uncertainty is statistical and the second is systematic. The correlation between these measurements is $\rho=-0.43$. Results are consistent with the current average of these quantities and are at a combined 1.9 standard deviations from the predictions based on lepton flavor universality in the Standard Model.Comment: All figures and tables, along with any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-039.html (LHCb public pages

Observation of the Λb0→χc1(3872)pK−\Lambda_b^0\rightarrow \chi_{c1}(3872)pK^- decay

International audienceUsing proton-proton collision data, collected with the LHCb detector and corresponding to 1.0, 2.0 and 1.9 fb$^{−1}$ of integrated luminosity at the centre-of-mass energies of 7, 8, and 13 TeV, respectively, the decay {\Lambda}_{\mathrm{b}}^0\to {\upchi}_{\mathrm{c}1} (3872)pK$^{−}$ with χ$_{c1}$(3872) → J/ψ π$^{+}$π$^{−}$ is observed for the first time. The significance of the observed signal is in excess of seven standard deviations. It is found that (58 ± 15)% of the decays proceed via the two-body intermediate state χ$_{c1}$(3872)Λ(1520). The branching fraction with respect to that of the ${\Lambda}_{\mathrm{b}}^0$ → ψ(2S)pK$^{−}$ decay mode, where the ψ(2S) meson is reconstructed in the J/ψ π$^{+}$π$^{−}$ final state, is measured to be: $ \frac{\beta \left({\Lambda}_{\mathrm{b}}^0\to {\upchi}_{\mathrm{c}1}(3872){\mathrm{pK}}^{-}\right)}{\beta \left({\Lambda}_{\mathrm{b}}^0\to \uppsi \left(2\mathrm{S}\right){\mathrm{pK}}^{-}\right)}\times \frac{\beta \left({\upchi}_{\mathrm{c}1}(3872)\to \mathrm{J}/\uppsi {\uppi}^{+}{\uppi}^{-}\right)}{\beta \left(\uppsi \left(2\mathrm{S}\right)\to \mathrm{J}/\uppsi {\uppi}^{+}{\uppi}^{-}\right)}=\left(5.4\pm 1.1\pm 0.2\right)\times {10}^{-2},

Measurement of fs/fuf_s / f_u Variation with Proton-Proton Collision Energy and BB-Meson Kinematics

International audienceThe ratio of the Bs0 and B+ fragmentation fractions fs and fu is studied with Bs0→J/ψϕ and B+→J/ψK+ decays using data collected by the LHCb experiment in proton-proton collisions at 7, 8, and 13 TeV center-of-mass energies. The analysis is performed in bins of B-meson momentum, longitudinal momentum, transverse momentum, pseudorapidity, and rapidity. The fragmentation-fraction ratio fs/fu is observed to depend on the B-meson transverse momentum with a significance of 6.0σ. This dependency is driven by the 13 TeV sample (8.7σ), while the results for the other collision energies are not significant when considered separately. Furthermore, the results show a 4.8σ evidence for an increase of fs/fu as a function of collision energy

Measurement of the branching fraction of the decay Bs0→KS0KS0B_s^0\to K_S^0 K_S^0

International audienceA measurement of the branching fraction of the decay Bs0→KS0KS0 is performed using proton–proton collision data corresponding to an integrated luminosity of 5  fb-1 collected by the LHCb experiment between 2011 and 2016. The branching fraction is determined to be B(Bs0→KS0KS0)=[8.3±1.6(stat)±0.9(syst)±0.8(norm)±0.3(fs/fd)]×10-6, where the first uncertainty is statistical, the second is systematic, and the third and fourth are due to uncertainties on the branching fraction of the normalization mode B0→ϕKS0 and the ratio of hadronization fractions fs/fd. This is the most precise measurement of this branching fraction to date. Furthermore, a measurement of the branching fraction of the decay B0→KS0KS0 is performed relative to that of the Bs0→KS0KS0 channel, and is found to be B(B0→KS0KS0)B(Bs0→KS0KS0)=[7.5±3.1(stat)±0.5(syst)±0.3(fs/fd)]×10-2

Test of lepton universality with Λb0→pK−ℓ+ℓ− {\Lambda}_b^0\to {pK}^{-}{\mathrm{\ell}}^{+}{\mathrm{\ell}}^{-} decays

International audienceThe ratio of branching fractions of the decays ${\Lambda}_b^0$ → pK$^{−}$e$^{+}$e$^{−}$ and ${\Lambda}_b^0$ → pK$^{−}$μ$^{+}$μ$^{−}$,${R}_{pK}^{-1}$, is measured for the first time using proton-proton collision data corresponding to an integrated luminosity of 4.7 fb$^{−1}$ recorded with the LHCb experiment at center-of-mass energies of 7, 8 and 13 TeV. In the dilepton mass-squared range 0.1 < q$^{2}$< 6.0 GeV$^{2}$/c$^{4}$ and the pK$^{−}$ mass range m(pK$^{−}$) < 2600 MeV/c$^{2}$, the ratio of branching fractions is measured to be ${R}_{pK}^{-1}={1.17}_{-0.16}^{+0.18}\pm 0.07$, where the first uncertainty is statistical and the second systematic. This is the first test of lepton universality with b baryons and the first observation of the decay ${\Lambda}_b^0$ → pK$^{−}$e$^{+}$e$^{−}$.[graphic not available: see fulltext

Updated measurement of time-dependent CP-violating observables in Bs0→J/ψK+K−B^{0}_{s}\to J/\psi K^+ K^- decays

International audienceThe decay-time-dependent $CP$ asymmetry in ${{B} ^0_{s}} \rightarrow J/\psi {{K} ^+} {{K} ^-}$ decays is measured using proton–proton collision data, corresponding to an integrated luminosity of $1.9\,\mathrm{fb}^{-1}$ , collected with the LHCb detector at a centre-of-mass energy of $13\,\mathrm {TeV}$ in 2015 and 2016. Using a sample of approximately 117 000 signal decays with an invariant ${{K} ^+} {{K} ^-}$ mass in the vicinity of the $\phi (1020)$ resonance, the $CP$ -violating phase $\phi _s$ is measured, along with the difference in decay widths of the light and heavy mass eigenstates of the ${{B} ^0_{s}}$ - ${{\overline{B}{}} {}^0_{s}}$ system, $\Delta \Gamma _s$ . The difference of the average ${{B} ^0_{s}}$ and ${{B} ^0}$ meson decay widths, $\Gamma _s-\Gamma _d$ , is determined using in addition a sample of ${{B} ^0} \rightarrow J/\psi {{K} ^+} {{\pi } ^-}$ decays. The values obtained are $\phi _s = -0.083\pm 0.041\pm 0.006\mathrm { \,rad}$ , $\Delta \Gamma _s = 0.077 \pm 0.008 \pm 0.003 {\mathrm { \,ps^{-1}}}$ and $\Gamma _s-\Gamma _d = -0.0041 \pm 0.0024 \pm 0.0015{\mathrm { \,ps^{-1}}}$ , where the first uncertainty is statistical and the second systematic. These are the most precise single measurements of these quantities to date and are consistent with expectations based on the Standard Model and with a previous LHCb analysis of this decay using data recorded at centre-of-mass energies 7 and 8 TeV. Finally, the results are combined with recent results from ${{B} ^0_{s}} \rightarrow J/\psi {{\pi } ^+} {{\pi } ^-}$ decays obtained using the same dataset as this analysis, and with previous independent LHCb results