Programación de pedidos en una máquina de la vida real con tiempos de preparación dependientes de la secuencia

En este trabajo se evalúan algoritmos heurísticos de exploración de entornos(AED, ANED, SA, TS, GA y GRASP) en la programación de pedidos en unamáquina de la vida real, con el objetivo de minimizar la suma de retrasos . Elcaso estudiado se diferencia de los problemas convencionales en que lostiempos de preparación de las operaciones están separados de los tiempos deprocesamiento y son dependientes de la secuencia. Los resultadoscomputacionales revelan que la Búsqueda Tabú funciona mejor que los otrosalgoritmos aplicados.

Maria de Portugal, una dona amagada per la història

The points of departure of this article are our own researches which talked about Maria of Portugal and widowhood during the 14ht century, respectively. We were interested in the figure of Maria of Portugal as example of all that kind of people, mostly women but also children who were treated as change currency by their relatives. They were used to guaranty peace treaties and other agreements, but also as hostages in war times. This article is based on the study of Maria's will, which is preserved in the Arxiu de la Coroan d'Aaragó. however we also thought necessary to present the figure of Maria of Portugal in order to grasp, not only the events that marked her life, but also the way they influenced in her thoughts an feelings.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.