La confianza en las decisiones de presupuesto de capital: la TIR del comportamiento

En el presente artículo se desarrolla una investigación teórica que permite establecer un modelo matemático para cuantificar la influencia de la confianza de los gerentes en el proceso de presupuesto de capital, en particular sobre la Tasa Interna de Retorno. El Modelo permite concluir que el exceso de confianza es un factor que tiende a elevar esta tasa que esperan recibir los inversionistas tras invertir en determinados proyectos, generando así, en ciertas ocasiones, una toma de decisiones al interior de las empresas basada en cifras sesgadas, comprometiendo así los recursos de la misma.

The acquisition of expository uses of language

Objective: This study offers a description of the kinds of linguistic aids offered by adults while giving explanations to young children about different issues. During the midst of these conversations children have several opportunities to learn, not only from objects and events, but also from the utterances used to refer to them, learning how realities are named after, and in many cases, how to participate in them. Methodology: Through the analysis of eleven minutes of interaction between young child and his maternal grandparents. Results: Adults offers young child different discursive ways for helping him to add information, organize and clarify the topic that he is talking about. Conclusions: The results allow to identify different ways that the adults use for helping young child to improve his explanations.