Dise��o de un manual de reducci��n de gastos en la gesti��n financiera de la empresa Semillas S.A. de C.V.

Se identific�� la necesidad de realizar una investigaci��n enfocada a recopilar informaci��n relacionada a ciertos gastos incurridos de la empresa Semillas, S.A. de C.V., identificando las medidas que utiliza la gerencia para optimizaci��n de los recursos, ya que muchos de los problemas de solvencia financiera de la mayor��a de empresas surgen a ra��z de no planificar los gastos para un periodo determinado. Espec��ficamente la investigaci��n se dirigi�� a los empleados que m��s utilizan los recursos como lo son el departamento de contabilidad y ventas. Debido a esto se crea un manual para la reducci��n de gastos que contribuya a la eficientizaci��n de los recursos con los que cuenta dicha empresa, as�� como corroborar en qu�� medida las pol��ticas o recomendaciones hechas por la alta gerencia se cumplen. Se analiz�� si los gastos en los que se incurren son necesarios para el desarrollo de las actividades cotidianas y efectivamente muchos de estos se podr��an reducir, si se tomaran en cuenta las recomendaciones establecidas. Bajo este contexto, se desarroll�� la investigaci��n en forma descriptiva y explicativa, por medio de un sondeo, a trav��s, de cuestionarios, con lo cual se realiz�� un an��lisis del objeto de estudio, que sirvi�� de base para la elaboraci��n de dicho manual. El manual se estructur�� en base a informaci��n bibliogr��fica d��ndole mayor importancia a gastos que requieren mucho m��s control dentro de la organizaci��n. Este trabajo puede ser utilizado como una herramienta en el desarrollo de las actividades de cada uno de los empleados para que hagan uso adecuado de los recursos que se le asignan, sin necesidad de que una determinada persona este supervisando dichos procesos. Es de gran utilidad no solo para los empleados sino tambi��n para las altas gerencias para ayudar a evitar o minimizar desembolsos innecesarios, con los que se podr��a invertir.

La incidencia de la administraci��n del capital de trabajo en el ciclo de conversi��n del efectivo en la empresa ferrepuestos, S.A. de C.V. 2004-2008.

Todas las empresas tienen problemas a lo largo de su trayectoria, por diferentes causas; una de las cuales tiene que ver con la falta de liquidez para hacerle frente a sus deudas, por lo que pueden llegar a tener problemas legales y hasta el cierre de las mismas. Dada la situaci��n anterior, se decide investigar la relaci��n existente entre la administraci��n del capital de trabajo y el ciclo de conversi��n del efectivo de la empresa ���FERREPUESTOS, S.A. DE C.V.���, ya que la empresa posee dificultades para hacerle frente a sus obligaciones; en forma general, los objetivos planteados para realizar la investigaci��n son analizar como incide la administraci��n del capital de trabajo en el ciclo de conversi��n del efectivo de la empresa y realizar un an��lisis financiero de las razones relacionadas con la liquidez, encontrar posibles deficiencias y sugerir algunas estrategias. La investigaci��n seg��n su naturaleza, se define como descriptivo y explicativo, las unidades de an��lisis son las personas encargadas de la informaci��n financiera en la entidad y el universo es la empresa, los instrumentos para recolectar la informaci��n primeramente es la entrevista realizada a los informantes clave de la investigaci��n, los cuales son el contador, el gerente financiero y la encargada de cobros, a los cuales se les realizaron varias preguntas relativas a generalidades de la empresa, pol��ticas existentes en la entidad referentes a cobros y compras; las personas que intervienen en el manejo del efectivo; as�� como los procesos que se siguen para otorgar cr��ditos a los clientes y para realizar compras al cr��dito. Otro instrumento es el an��lisis financiero con la informaci��n recibida de la empresa, con la cual se espera obtener los resultados sobre el problema existente y poder darle sugerencias a la entidad. En cuanto a los resultados obtenidos por la entrevista realizada a los informantes, las tres personas entrevistadas concluyen de manera similar a cada una de las preguntas realizadas, como por ejemplo ��Cu��les son las pol��ticas de cr��dito de la empresa?, las tres personas entrevistadas respondieron que primero se realiza una investigaci��n del cliente y se obtienen garant��as de este, para el cual el cr��dito inicial es de 15 d��as y se ampl��a el plazo de acuerdo al volumen de compra y al record crediticio del cliente. Con respecto a los resultados obtenidos por el an��lisis financiero es que la entidad no cuenta con el efectivo necesario para hacerle frente a las obligaciones y el ciclo de conversi��n del efectivo es bastante alto, problemas generados por altos vol��menes de costos y gastos que disminuyen en gran manera las utilidades, grandes cantidades de inventarios y baja rotaci��n de estos mismos y tambi��n largos per��odos para hacer efectivas las cuentas por cobrar; aunque el per��odo de pago a los proveedores es m��s alto se debe revisar ya que puede afectar el record crediticio de la entidad.

La administraci��n de capital de trabajo en las PYMES del sector industrial dedicado a las artes gr��ficas del ��rea urbana de Mejicanos: Caso pr��ctico Ecografic, S.A. de C.V.

La Administraci��n del Capital de Trabajo es una herramienta que complementa oportunamente el an��lisis financiero empresarial, puesto que mide directamente el manejo del efectivo en un periodo de tiempo denominado Ciclo Operativo, permitiendo pron��sticos que toman en cuenta factores internos y externos relacionados con todo tipo de situaciones sociales, econ��micas o de otra ��ndole que afectan la estabilidad financiera de la entidad. El Capital de Trabajo es de mucha importancia en la vida econ��mica de cualquier empresa, las PYMES del sector industrial manejan una gran cantidad de recursos financieros, humanos y tecnol��gicos que se encuentran representados en activos y pasivos sean estos de corto y largo plazo que se utilizan como una fuente de maniobra para lograr una mayor rentabilidad o una mejor liquidez en su ciclo operativo. Las instituciones financieras hacen pr��stamos en diversos ��mbitos, la mayor��a de peque��as y medianas empresas nacen con fuerte apoyo bancario, los banqueros conf��an en los estados financieros al tomar decisiones de pr��stamo y al establecer las condiciones y tasas de inter��s. Para lo cual cada uno de los rubros expresados deben ser relevantes y tener sus propias bases de an��lisis que permitan realizar comparaciones de un periodo a otro m��s complejas para emitir juicios objetivos y concretos. As�� surge recientemente la NIIF para PYMES, estableciendo un nuevo orden para con un conjunto de normas de alta calidad, comprensibles que buscan reforzar la transparencia y comparabilidad de la informaci��n financiera para la toma de decisiones. De lo anterior surge la realizaci��n de un estudio sobre la Gesti��n del Capital de Trabajo en las PYMES del sector industrial dedicadas a las artes, siendo esto posible a trav��s del dise��o de un Manual de Pol��ticas y Procedimientos, dividido en tres ��reas fundamentales en el an��lisis del Capital de Trabajo: Compras e Inventarios, Cuentas por Cobrar y Ventas, Efectivo y sus Equivalentes; dirigiendo cada punto espec��ficamente a crear un control de las asignaciones y usos de los recursos que hacen posible el mantenimiento del giro normal de la empresa. Para el caso se cuenta con el apoyo de ECOGRAFIC, S.A. DE C.V. empresa industrial dedicada a las artes gr��ficas en el municipio de Mejicanos, que est�� en toda la disposici��n de colaborar en la realizaci��n de la actividad. Uno de los objetivos trazados para ello es la obtenci��n de informaci��n de car��cter financiero de la entidad as�� como informaci��n general y administrativa de la misma para conocer la situaci��n financiera actual de esta y orientar esfuerzos en pro de mejorar las condiciones en cada ��rea estudiada a trav��s del desarrollo de un manual de pol��ticas y procedimientos financieros dirigidos a la optimizaci��n del uso del capital de trabajo para mejorar la condici��n financiera de corto plazo. De esta manera es posible crear documentaci��n que fundamente la toma de decisiones de cada entidad, tomando en cuenta principios contables y de informaci��n financiera que establecen la importancia de desarrollar mecanismos que ayuden a mejorar la calidad, comprensi��n y utilizaci��n de la informaci��n financiera para cada uno de los usuarios.

Investiga����o das caracter��sticas I x V e C x V de NCPS puro, com nitrog��nio substitucional carregado (-1 e +1) e com grupos doador (NO₂)-aceitador (NH₂) atrav��s de m��todos derivados de hartree-fock

Neste trabalho, fizemos uma investiga����o sobre o estudo te��rico das caracter��sticas I x V e C x V de Nanotubo Carbono de Parede Simples (NCPS) puro, com Nitrog��nio substitucional carregado com cargas -1 (caracterizando um indicativo de dopagem tipo n) e +1 (caracterizando um indicativo de dopagem tipo p) e na presen��a de grupos doador (NO₂)-aceitador (NH₂), atrav��s da simula����o computacional do estado fundamental de NCPS, bem como de sua estrutura eletr��nica e propriedades ��pticas, utilizando parametriza����es semi-emp��ricas AM1 (Austin Mudel 1) e ZINDO/S-ClS (Zerner��s lntermediate Neglect of Differential Orbital/Spectroscopic - Cunfiguration lnteraction Single) derivadas da Teoria de Hartree-Fock baseada em t��cnicas de qu��mica qu��ntica. Por meio deste modelo te��rico analisamos as propriedades ��pticas e eletr��nicas, de maior interesse para esses materiais, a fim de se entender a melhor forma de intera����o desses materiais na fabrica����o de dispositivos eletr��nicos, tais como TECs (Transistores de Efeito de Campo) ou em aplica����es em optoeletr��nica tais como DEL (Dispositivo Emissor de Luz). Observamos que NCPS com Nitrog��nio substitucional apresentam defeitos conformacionais do tipo polar��nico. Fizemos as curvas dos espectros UV-vis��vel de Absor����o para NCPS armchair e zigzag puro, com Nitrog��nio substitucional carregado com cargas (-1 e +1) e na presen��a de grupos doador (NO₂)-aceitador (NH₂), quando perturbados por intensidades diferentes de campo el��trico. Verificamos que em NCPS zigzag ao aumentarmos a intensidade do campo el��trico, suas curvas sofrem grandes perturba����es. Obtivemos as curvas p x E, I x V e C x V para esses NCPS, conclu��mos que NCPS armchair possui comportamento resistor, pois suas curvas s��o lineares e zigzag possui comportamento semelhante ao dos dispositivos eletr��nicos importantes para o avan��o tecnol��gico. Assim, nossos resultados est��o de bom acordo com os resultados experimentais e te��ricos de NCPS puro e com Nitrog��nio encontrados na literatura.

Negative differential capacitance in n-GaN/p-Si heterojunctions

Negative differential capacitance (NDC) has been observed in n-GaN/p-Si heterojunctions grown by plasma assisted molecular beam epitaxy (PAMBE). The NDC is observed at low frequencies 1 and 10 kilohertz (kHz) and disappeared at a higher testing frequency of 100 kHz. The NDC is also studied with temperature and found that it has disappeared above 323 degrees C. Current-Voltage (I-V) characteristics of n-GaN /p-Si heterojunction were measured at different temperatures and are attributed to the space-charge-limited current (SCLC). A simple model involving two quantum states is proposed to explain the observed NDC behavior. (C) 2010 Elsevier Ltd. All rights reserved.

Effect of substrate bias voltage on the structure, electric and dielectric properties of TiO(2) thin films by DC magnetron sputtering

Titanium dioxide (TiO(2)) films have been deposited on glass and p-silicon (1 0 0) substrates by DC magnetron sputtering technique to investigate their structural, electrical and optical properties. The surface composition of the TiO(2) films has been analyzed by X-ray photoelectron spectroscopy. The TiO(2) films formed on unbiased substrates were amorphous. Application of negative bias voltage to the substrate transformed the amorphous TiO(2) into polycrystalline as confirmed by Raman spectroscopic studies. Thin film capacitors with configuration of Al/TiO(2)/p-Si have been fabricated. The leakage current density of unbiased films was 1 x10(-6) A/cm(2) at a gate bias voltage of 1.5 V and it was decreased to 1.41 x 10(-7) A/cm(2) with the increase of substrate bias voltage to -150 V owing to the increase in thickness of interfacial layer of SiO(2). Dielectric properties and AC electrical conductivity of the films were studied at various frequencies for unbiased and biased at -150 V. The capacitance at 1 MHz for unbiased films was 2.42 x 10(-10) F and it increased to 5.8 x 10(-10) F in the films formed at substrate bias voltage of -150 V. Dielectric constant of TiO(2) films were calculated from capacitance-voltage measurements at 1 MHz frequency. The dielectric constant of unbiased films was 6.2 while those formed at -150 V it increased to 19. The optical band gap of the films decreased from 3.50 to 3.42 eV with the increase of substrate bias voltage from 0 to -150 V. (C) 2011 Elsevier B. V. All rights reserved.

Study on variable capacitance diode of (p)nc-Si : H/(n)c-Si heterojunction

Hydrogenated nanocrystalline silicon (nc-Si:H) layers of boron-doped increasing step by step was deposited on n-type crystalline silicon substrate using Plasma Enhanced Chemical Vapor Deposition (PECVD) system. After evaporating Ohm contact electrode on the side of substrate and on the side of nc-Si:H film, a structure of electrode/ (p)nc-Si:H/(n)c-Si/electrode was obtained. It is confirmed by electrical measurement such as I-V curve, C-V curve and DLTS that this is a variable capacitance diode. (C) 2003 Elsevier Science Ltd. All rights reserved.

Growth and study of antiferroelectric lead zirconate thin films by pulsed laser ablation

Antiferroelectric lead zirconate (PZ) thin films were deposited by pulsed laser ablation on platinum-coated silicon substrates. Films showed a polycrystalline pervoskite structure upon annealing at 650 degrees C for 5-10 min. Dielectric properties were investigated as a function of temperature and frequency. The dielectric constant of PZ films was 220 at 100 kHz with a dissipation factor of 0.03. The electric field induced transformation from the antiferroelectric phase to the ferroelectric phase was observed through the polarization change, using a Sawyer-Tower circuit. The maximum polarization value obtained was 40 mu C/cm(2). The average fields to excite the ferroelectric state, and to reverse to the antiferroelectric state were 71 and 140 kV/cm, respectively. The field induced switching was also observed through double maxima in capacitance-voltage characteristics. Leakage current was studied in terms of current versus time and current versus voltage measurements. A leakage current density of 5x10(-7) A/cm(2) at 3 V, for a film of 0.7 mu m thickness, was noted at room temperature. The trap mechanism was investigated in detail in lead zirconate thin films based upon a space charge limited conduction mechanism. The films showed a backward switching time of less than 90 ns at room temperature.

Optimal reactive power dispatch based on voltage stability criteria in a large power system with AC/DC and FACTs devices

An algorithm for optimal allocation of reactive power in AC/DC system using FACTs devices, with an objective of improving the voltage profile and also voltage stability of the system has been presented. The technique attempts to utilize fully the reactive power sources in the system to improve the voltage stability and profile as well as meeting the reactive power requirements at the AC-DC terminals to facilitate the smooth operation of DC links. The method involves successive solution of steady-state power flows and optimization of reactive power control variables with Unified Power Flow Controller (UPFC) using linear programming technique. The proposed method has been tested on a real life equivalent 96-bus AC and a two terminal DC system under normal and contingency conditions.

Effects of Parasitics and Interface Traps on Ballistic Nanowire FET in the Ultimate Quantum Capacitance Limit

In this paper, we focus on the performance of a nanowire field-effect transistor in the ultimate quantum capacitance limit (UQCL) (where only one subband is occupied) in the presence of interface traps (D-it), parasitic capacitance (C-L), and source/drain series resistance (R-s,R-d), using a ballistic transport model and compare the performance with its classical capacitance limit (CCL) counterpart. We discuss four different aspects relevant to the present scenario, namely: 1) gate capacitance; 2) drain-current saturation; 3) subthreshold slope; and 4) scaling performance. To gain physical insights into these effects, we also develop a set of semianalytical equations. The key observations are as follows: 1) A strongly energy-quantized nanowire shows nonmonotonic multiple-peak C-V characteristics due to discrete contributions from individual subbands; 2) the ballistic drain current saturates better in the UQCL than in the CCL, both in the presence and absence of D-it and R-s,R-d; 3) the subthreshold slope does not suffer any relative degradation in the UQCL compared to the CCL, even with Dit and R-s,R-d; 4) the UQCL scaling outperforms the CCL in the ideal condition; and 5) the UQCL scaling is more immune to R-s,R-d, but the presence of D-it and C-L significantly degrades the scaling advantages in the UQCL.

Temperature dependent transport behavior of n-InN nanodot/p-Si heterojunction structures

The present work explores the temperature dependent transport behavior of n-InN nanodot/p-Si(100) heterojunction diodes. InN nanodot (ND) structures were grown on a 20 nm InN buffer layer on p-Si(100) substrates. These dots were found to be single crystalline and grown along 001] direction. The junction between these two materials exhibits a strong rectifying behavior at low temperatures. The average barrier height (BH) was determined to be 0.7 eV from current-voltage-temperature, capacitance-voltage, and flat band considerations. The band offsets derived from built-in potential were found to be Delta E-C=1.8 eV and Delta E-V=1.3 eV and are in close agreement with Anderson's model. (C) 2010 American Institute of Physics. doi:10.1063/1.3517489]

Electrical and Optical Properties of Diketopyrrolopyrrole-Based Copolymer Interfaces in Thin Film Devices

Two donor acceptor diketopyrrolopyrrole (DPP)-based copolymers (PDPP-BBT and TDPP-BBT) have been synthesized for their application in organic devices such as metal-insulator semiconductor (MIS) diodes and field-effect transistors (FETs). The semiconductor-dielectric interface was characterized by capacitance-voltage and conductance-voltage methods. These measurements yield an interface trap density of 4.2 x 10(12) eV(-1) cm(-2) in TDPP-BBT and 3.5 x 10(12) eV(-1) cm(-2) in PDPP-BBT at the flat-band voltage. The FETs based on these spincoated DPP copolymers display p-channel behavior with hole mobilities of the order 10(-3) cm(2)/(V s). Light scattering studies from PDPP-BBT FETs show almost no change in the Raman spectrum after the devices are allowed to operate at a gate voltage, indicating that the FETs suffer minimal damage due to the metal-polymer contact or the application of an electric field. As a comparison Raman intensity profile from the channel-Au contact layer in pentacene FETs are presented, which show a distinct change before and after biasing.

Electrical characterization of Ba(Zr0.1Ti0.9)O-3 thin films grown by pulsed laser ablation technique

In situ annealed thin films of ferroelectric Ba(Zr0.1Ti0.9)O-3 were deposited on platinum substrates by pulsed laser ablation technique. The as grown films were polycrystalline in nature without the evidence of any secondary phases. The polarization hysteresis loop confirmed the ferroelectricity, which was also cross-checked with the capacitance-voltage characteristics. The remnant polarization was about 5.9 muC cm(-2) at room temperature and the coercive field was 45 kV. There was a slight asymmetry in the hysteresis for different polarities, which was thought to be due to the work function differences of different electrodes. The dielectric constant was about 452 and was found to exhibit low frequency dispersion that increased with frequency, This was related to the space-charge polarization. The complex impedance was plotted and this exhibited a semicircular trace, and indicated an equivalent parallel R - C circuit within the sample. This was attributed to the grain response. The DC leakage current-voltage plot was consistent with the space-charge limited conduction theory, but showed some deviation, which was explained by assuming a Poole-Frenkel type conduction to be superimposed on to the usual space-charge controlled current. (C) 2002 Elsevier Science B.V. All rights reserved.

MFIS and MFS structures using SrBi2Ta2O9 thin films for the FRAM applications

Recently there is an increasing demand and extensive research on high density memories, in particular to the ferroelectric random access memory composed of 1T/1C (1 transistor/1 capacitor) or 2T/2C. FRAM's exhibit fast random acess in read/write mode, non - volatility and low power for good performance. An integration of the ferroelectric on Si is the key importance and in this regard, there had been various models proposed like MFS, MFIS, MFMIS structure etc., Choosing the proper insulator is very essential for the better performance of the device and to exhibit excellent electrical characteristics. ZrTiO4 is a potential candidate because of its excellent thermal stability and lattice match on the Si substrate. SrBi2Ta2O9 and ZrTiO4 thin films were prepared on p - type Si substrate by pulsed excimer laser ablation technique. Optimization of both ZT and SBT thin films in MFS and MFIS structure had been done based on the annealing, oxygen partial pressures and substrate temperatures to have proper texture of the thin films. The dc leakage current, P - E hysteresis, capacitance - voltage and conductance - voltage measurement were carried out. The effect of the frequency dependence on MFIS structure was observed in the C ��� V curve. It displays a transition of C - V curve from high frequency to low frequency curve on subjection to varied frequencies. Density of interface states has been calculated using Terman and high - low frequency C - V curve. The effect of memory window in the C - V hysteresis were analysed in terms of film thickness and annealing temperatures. DC conduction mechanism were analysed in terms of poole - frenkel, Schottky and space charge limited conduction separately on MFS, MIS structure.

MFIS and MFS structures using SrBi2Ta2O9 thin films for the FRAM applications

Recently there is an increasing demand and extensive research on high density memories, in particular to the ferroelectric random access memory composed of 1T/1C (1 transistor/1 capacitor) or 2T/2C. FRAM's exhibit fast random acess in read/write mode, non - volatility and low power for good performance. An integration of the ferroelectric on Si is the key importance and in this regard, there had been various models proposed like MFS, MFIS, MFMIS structure etc., Choosing the proper insulator is very essential for the better performance of the device and to exhibit excellent electrical characteristics. ZrTiO4 is a potential candidate because of its excellent thermal stability and lattice match on the Si substrate. SrBi2Ta2O9 and ZrTiO4 thin films were prepared on p - type Si substrate by pulsed excimer laser ablation technique. Optimization of both ZT and SBT thin films in MFS and MFIS structure had been done based on the annealing, oxygen partial pressures and substrate temperatures to have proper texture of the thin films. The dc leakage current, P - E hysteresis, capacitance - voltage and conductance - voltage measurement were carried out. The effect of the frequency dependence on MFIS structure was observed in the C ��� V curve. It displays a transition of C - V curve from high frequency to low frequency curve on subjection to varied frequencies. Density of interface states has been calculated using Terman and high - low frequency C - V curve. The effect of memory window in the C - V hysteresis were analysed in terms of film thickness and annealing temperatures. DC conduction mechanism were analysed in terms of poole - frenkel, Schottky and space charge limited conduction separately on MFS, MIS structure.