Análisis financiero de la empresa E.M.E. Estructuras Metálicas S.A. y el sector metalmecánico

El presente trabajo de grado se basa en el estudio y análisis financiero de la empresa E.M.E. Estructuras Metálicas S.A., ubicada en la ciudad de Manizales, Caldas, éste tomará como referencia los últimos cuatro años de funcionamiento operativo de la empresa y se realizará una comparación en el comportamiento de los mismos. El trabajo busca identificar las fortalezas y las debilidades que presentó el desarrollo de las actividades de la empresa, a su vez se realizará un breve análisis del sector metalmecánico, al cual pertenece la empresa, para sentar bases comparativas que permitan fortalecer el análisis. El análisis financiero se realizará basado en el método tradicional utilizando indicadores como solvencia, liquidez, actividad, y rentabilidad de la empresa, a este se le sumará el análisis moderno el cual incluye indicadores de creación y/o destrucción de valor por parte de la empresa junto con su flujo de efectivo y su demás componentes. Al final se realizará una descripción de los diferentes sistemas de costos que se utilizan generalmente en las empresas y se identificará el más acorde con la empresa. Finalmente, se identificarán los principales problemas que presenta la empresa los cuales llevaran las respectivas recomendaciones de mejora que el autor definirá de acuerdo a los resultados obtenidos después del análisis.

Cuando creces, yo crezco contigo”: La configuración de áreas de protección ambiental y de subjetividades en el Humedal de Córdoba y la vereda El Verjón Bajo

La configuración de lugares como áreas de protección ambiental puede ser vista como un proceso técnico y objetivo, en el que se crean políticas públicas que definen prácticas adecuadas e inadecuadas en el lugar. Pero esta configuración es un proceso histórico y negociado. Este se construye en contante diálogo entre diferentes actores que se preocupan por definir qué es la naturaleza y el cuidado ambiental, y las percepciones que individuos que habitan en o cerca a estos lugares construyen en su diario vivir. Es así como la configuración socioambiental de lugares como áreas de protección ocurre por transformaciones en la forma de percibir un lugar, la relaciones con este y sobre todo, prácticas y relaciones que se traducen en formas de negociar nociones de naturaleza y cuidado ambiental. Esta negociación tiene grandes implicaciones en los individuos, particularmente en su subjetividad. Es decir, en hechos como la forma de nombrarlo, caminarlo, observar las especies, iniciar proyectos de agricultura orgánica, cambiar prácticas productivas, el cerramiento de zonas para proteger las fuentes de agua o zonas de vegetación. También sobre su subjetividad, la manera como se sienten frente al lugar, como juzgan sus acciones y las de otros y cómo construyen objetivos personales con respecto a la idea de cuidado ambiental.

Language capital and development: the case of African language publishing for children in South Africa

In recognizing 11 official languages, the 1996 South African Constitution provides a context for the management of diversity with important implications for the redistribution of wealth and power. The development and implementation of the language-in-education policies which might be expected to flow from the Constitution, however, have been slow and ineffective. One of the casualties of government procrastination has been African language publishing. In the absence of well-resourced bilingual education, most learners continue to be taught through the medium of English as a second language. Teachers are reluctant to use more innovative pedagogies without the support of adequate African language materials and publishers are cautious about producing such materials. Nonetheless, activity in this sector offers many opportunities for African language speakers. This paper explores the challenges and constraints for African language publishing for children and argues that market forces and language policy need to work in mutually reinforcing ways. Further progress is necessarily dependent on the political will to implement language-in-education policies that promote additive bilingualism and, in the process, guarantee sales for risk-averse publishers.

Mapping power law distributions in digital health social networks: methods, interpretations, and practical implications

BACKGROUND: Social networks are common in digital health. A new stream of research is beginning to investigate the mechanisms of digital health social networks (DHSNs), how they are structured, how they function, and how their growth can be nurtured and managed. DHSNs increase in value when additional content is added, and the structure of networks may resemble the characteristics of power laws. Power laws are contrary to traditional Gaussian averages in that they demonstrate correlated phenomena. OBJECTIVES: The objective of this study is to investigate whether the distribution frequency in four DHSNs can be characterized as following a power law. A second objective is to describe the method used to determine the comparison. METHODS: Data from four DHSNs—Alcohol Help Center (AHC), Depression Center (DC), Panic Center (PC), and Stop Smoking Center (SSC)—were compared to power law distributions. To assist future researchers and managers, the 5-step methodology used to analyze and compare datasets is described. RESULTS: All four DHSNs were found to have right-skewed distributions, indicating the data were not normally distributed. When power trend lines were added to each frequency distribution, R(2) values indicated that, to a very high degree, the variance in post frequencies can be explained by actor rank (AHC .962, DC .975, PC .969, SSC .95). Spearman correlations provided further indication of the strength and statistical significance of the relationship (AHC .987. DC .967, PC .983, SSC .993, P<.001). CONCLUSIONS: This is the first study to investigate power distributions across multiple DHSNs, each addressing a unique condition. Results indicate that despite vast differences in theme, content, and length of existence, DHSNs follow properties of power laws. The structure of DHSNs is important as it gives insight to researchers and managers into the nature and mechanisms of network functionality. The 5-step process undertaken to compare actor contribution patterns can be replicated in networks that are managed by other organizations, and we conjecture that patterns observed in this study could be found in other DHSNs. Future research should analyze network growth over time and examine the characteristics and survival rates of superusers.

Time to act: the UK in NATO

Since 1989, NATO has expanded its strategic concept and geopolitical scope to the detriment of an efficient and well-defined military capability in Europe. The Ukrainian crisis has brought the attention back to Europe and to NATO’s deterrent value. As one of the Alliance’s leading members, Britain must act as a catalyst to ensure that NATO has the necessary military strength and political will to respond to the new security challenges.

Why compatibilist intuitions are not mistaken: a reply to Feltz and Millan

In the past decade, a number of empirical researchers have suggested that laypeople have compatibilist intuitions. In a recent paper, Feltz and Millan (2015) have challenged this conclusion by claiming that most laypeople are only compatibilists in appearance and are in fact willing to attribute free will to people no matter what. As evidence for this claim, they have shown that an important proportion of laypeople still attribute free will to agents in fatalistic universes. In this paper, we first argue that Feltz and Millan’s error-theory rests on a conceptual confusion: it is perfectly acceptable for a certain brand of compatibilist to judge free will and fatalism to be compatible, as long as fatalism does not prevent agents from being the source of their actions. We then present the results of two studies showing that laypeople’s intuitions are best understood as following a certain brand of source compatibilism rather than a “free-will-no-matter-what” strategy.

Probabilistic wind power forecasts with an inverse power curve transformation and censored regression

Forecasting wind power is an important part of a successful integration of wind power into the power grid. Forecasts with lead times longer than 6 h are generally made by using statistical methods to post-process forecasts from numerical weather prediction systems. Two major problems that complicate this approach are the non-linear relationship between wind speed and power production and the limited range of power production between zero and nominal power of the turbine. In practice, these problems are often tackled by using non-linear non-parametric regression models. However, such an approach ignores valuable and readily available information: the power curve of the turbine's manufacturer. Much of the non-linearity can be directly accounted for by transforming the observed power production into wind speed via the inverse power curve so that simpler linear regression models can be used. Furthermore, the fact that the transformed power production has a limited range can be taken care of by employing censored regression models. In this study, we evaluate quantile forecasts from a range of methods: (i) using parametric and non-parametric models, (ii) with and without the proposed inverse power curve transformation and (iii) with and without censoring. The results show that with our inverse (power-to-wind) transformation, simpler linear regression models with censoring perform equally or better than non-linear models with or without the frequently used wind-to-power transformation.

Svensklärares arbete : om villkor för gymnasieskolans svenskämne

The aim of this didactic study is to understand the terms of work, education and teaching of Swedish in a period round 2000. The research questions focus on how teachers at upper secondary school in conversations describe and construct their work, values in society and school, structures of power and relation to time. With the help of tools related to story and storytelling, and by connecting the empirical material to a late modern society, I caninterpret and understand the description of their work. With the help of Pierre Bourdieu’s theory I can see how values, power and relation to time are expressed in different ways when teachers of Swedish talk about their work and education.The results show that when teacher talk about work in school is it related to ideals in a global economy. Decentralization and individualization get new meanings when those words are placed in school environment and activity. Effectiveness, flexibility and individualization are words related to economy and they seem to have an effect on education and subjects of Swedish. I can also understand teachers’ work when it is related to power and values on the educational field. I can see how a diffuse power acts on the field and how harmony is a dominant value and a term that influences teachers’ work. New terms also form new identities related to teaching. New terms form new subjects of Swedish that in time and practice will form newhabitus connected to subjects. I call it ämneskonceptionella habitus.

Solar PV Powered Air Conditioner Analysis for an Office/Classroom in a Tropical Climate

This thesis focuses on using photovoltaic produced electricity to power air conditioners in a tropical climate. The study takes place in Surabaya, Indonesia at two different locations the classroom, located at the UBAYA campus and the home office, 10 km away. Indonesia has an average solar irradiation of about 4.8 kWh/m²/day (PWC Indonesia, 2013) which is for ideal conditions for these tests. At the home office, tests were conducted on different photovoltaic systems. A series of measuring devices recorded the performance of the 800 W PV system and the consumption of the 1.35 kW air conditioner (cooling capacity). To have an off grid system many of the components need to be oversized. The inverter has to be oversized to meet the startup load of the air conditioner, which can be 3 to 8 times the operating power (Rozenblat, 2013). High energy consumption of the air conditioner would require a large battery storage to provide one day of autonomy. The PV systems output must at least match the consumption of the air conditioner. A grid connect system provides a much better solution with the 800 W PV system providing 80 % of the 3.5 kWh load of the air conditioner, the other 20 % coming from the grid during periods of low irradiation. In this system the startup load is provided by the grid so the inverter does not need to be oversized. With the grid-connected system, the PV panel’s production does not need to match the consumption of the air conditioner, although a smaller PV array will mean a smaller percentage of the load will be covered by PV. Using the results from the home office tests and results from measurements made in the classroom. Two different PV systems (8 kW and 12 kW) were simulated to power both the current air conditioners (COP 2.78) and new air conditioners (COP 4.0). The payback period of the systems can vary greatly depending on if a feed in tariff is awarded or not. If the feed in tariff is awarded the best system is the 12 kW system, with a payback period of 4.3 years and a levelized cost of energy at -3,334 IDR/kWh. If the feed in tariff is not granted then the 8 kW system is the best choice with a lower payback period and lower levelized cost of energy than the 12 kW system under the same conditions.

A participação do poder legislativo na definição das metas e prioridades do orçamento publico federal no periodo 1990/95

A elaboração do orçamento público é uma das mais importantes atribuições do Poder Legislativo nos países de regime democrático, não obstante a iniciativa das leis orçamentárias tenha se transferido para o Executivo. Atualmente, os papéis desempenhados pelos Poderes Executivo e Legislativo na elaboração do orçamento estão definidos nas constituições, onde se observa uma tendência ao equilíbrio entre os dois Poderes. A história do orçamento está intimamente associada ao poderio crescente dos parlamentos que passaram a reivindicar o direito de autorizar as receitas e dispor sobre as despesas públicas. O orçamento, introduzido primeiramente na Inglaterra, como um instrumento de controle político do Parlamento sobre a Coroa, e adotado pelos franceses e norte-americanos em suas lutas por liberdade, aos poucos, foi sendo utilizado pela maioria das nações. No Brasil, tomando-se por referência as constituições ao longo de sua história, a participação do Poder Legislativo na elaboração do orçamento caracterizou-se pela oscilação em termos do maior ou menor controle sobre as decisões orçamentárias. A Constituição Federal de 1 988 recuperou as prerrogativas do Congresso Nacional para dispor sobre matéria orçamentária que haviam sido retiradas na Constituição de 1 967. A Constituição trouxe importantes mudanças nesta área, entre elas a conclusão do processo de unificação orçamentária, a aprovação pelo Legislativo não só da lei orçamentária como dos novos instrumentos de planejamento (lei do plano plurianual e lei de diretrizes orçamentárias), a instituição de uma comissão mista permanente de Senadores e Deputados e a possibilidade de emendar os projetos de lei do Executivo. A lei de diretrizes orçamentárias, considerada uma das mais relevantes inovações introduzidas ao capítulo da Constituição que trata do orçamento público, foi concebida com o objetivo maior de permitir uma intervenção prévia do Poder Legislativo na elaboração do projeto de lei do orçamento, antecipando as decisões sobre as metas e prioridades a serem contempladas na elaboração orçamentária. Apesar dos novos instrumentos e do amplo poder de intervenção, no período de 1990 à 1995 a atuação do Legislativo no que diz respeito à definição de metas e prioridades ficou comprometida principalmente pela falta de vontade política para aprovar a Lei Complementar de Finanças Públicas e para implantar na comissão mista de orçamento uma estrutura e processos de funcionamento correspondentes ao novo papel que a Constituição reservou a esta comissão. A análise dos documentos e os depoimentos levantados mostraram que a atuação do Legislativo foi prejudicada também pela inexistência do planejamento governamental e pela deficiência dos projetos de lei do Executivo, que pouca atenção deram às metas e prioridades.

A Hora e o Nevoeiro: discurso épico, vontade de potência e mal-estar da modernidade no poema Mensagem de Fernando Pessoa

Considering articles written for Fernando Pessoa in 1912 about The new Portuguese poetry , where he already proclaimed the appearance of the Super-Camões, poet that would be able to revolutionize Portuguese literature e, concomitantly, to make resurging from rubble the Portuguese nation; we understand that, decades before the writing of Message, the poet was already armed with a Will of Power , expression of Friedrich Nietzsche that incorporate the idea of resurgence to the man like creator of news values. Fernando Pessoa believed to make his poetical word, the epic, restoring word of the ideas of Messianism and Fifth Empire as the pushing force of the new Portuguese largeness. However, we look for to investigate the conditions of Malaise that surround the universe of the poem and that restrict its capacity of action on the reality in its return, a time that the space destined in modernity to the poet and to his poetry hindered him of a devoted and positive action, We select therefore theorist like Sigmund Freud e Walter Benjamin

Liberdade e negação da vontade: análise do ser-livre como representação e na angústia

Common understanding about what freedom means has always been more or less related to the power to realize something intended, desired, a capability. Therefore, being free is commonly interpreted under the concept of free-will and the category of possibility to act. Although there are predecessors in History of Philosophy, Schopenhauer refuses the thesis of free will proposing otherwise the denial of willing (to live) as the ultimate possibility for human freedom, if not the only one left. The thesis that would make him famous was deeply misunderstood and so miscarried somewhat due to the way it was many times presented by the means of exotic examples wrapped in a mystical mood besides exaltations to Eastern traditions, which may satisfy anthropological curiosity instead of being capable to satisfy the reader in a philosophical way. It seems to result from Schopenhauer s thought a kind of pessimism against life. Otherwise, typical readings on the Schopenhauerian thesis are found full of inconsistencies once closely regarded, which blame does not belong to the author but to his interpreters. A new reading about the denial of willing as the ultimate possibility for human freedom demands a criticism on the inconsistencies and prejudgments deep grounded. For this, we firstly clarify the ways of understanding the willing nothing , which cannot be reduced to the mere refusal or conformism, being instead positively understood as a special manner of willing: the admission of oneself for the sake of one is. A few more than a century later The world as will and representation came to light, Heidegger proposes in his fundamental ontology that the proper being-free concerns to originary decision by which, in anguish of being suspended in nothingness, Dasein renders itself singular as the being who is in-a-world and to-death, concluding that the ultimate possibility of freedom is being-free-to-death. Developing the hypothesis that freedom, properly understood, concerns to nothingness as to indeterminate possibilities, we seek for a dialogue between Schopenhauer s thought and existential philosophy aiming to reconstitute and overcome Metaphysics tradition turning the question about freedom into a matter of Ontology. From the factual existence perspective, as we must show, every human activity (or inactivity) is ordinarily mediated by representations, in which me and world appear as distinct entities. So, each one among determininate individuals finds itself connected to the things in the world by interest, which proper concept must be sufficiently explored. Starting from this point, we may proceed to detailed analysis of usual representations of freedom aiming their destruction by Ontology and then reaching existential thesis according to Kierkegaard and Heidegger. Turning back to the analysis of Schopenhauer s work, we conclude existential understanding of freedom as will-to-be can also be found in Schopenhauer. In this way, denial of willing means ultimate freedom once the Will turns back to its own essence by suppressing the world as representation, which means the originary absolute indetermination of the extreme possibility to-be

Entre júbilo e ruína: a perspectiva trágica de Nietzsche

It is investigating why reason Nietzsche affirms, in 1888, when revises his work (Ecce Homo), that to be exactly with The Birth of Tragedy it will be necessary to forget some things , and, in spite of, insist, in the same writing, in naming himself the first tragic philosopher - that is, the opposite and antipode of a pessimistic philosopher . Nietzsche elaborates in The Birth of Tragedy a theory about tragic starting from the opposition and complementarity among Apollo and Dionysian, rationalism and instinct, and in the refusal of the pessimistic perspective. The objective of the dissertation is to discuss how the theory of tragedy modifies due to the rupture with the inspiring of the first moment of the nietzschian philosophy, Schopenhauer and Wagner - maybe the such things to be forgotten about The Birth of Tragedy - and the implications of this rupture, that transforms the philosophy of Nietzsche in dissident of the metaphysical tradition. Like this, it is noticed that there is more continuity than estrangement in what concerns to the definition of tragic, just announced in 1871. By the sentence of the eternal return to the concept of will of power Nietzsche elaborates a tragic perspective, marked by the Dionysian celebration of the life, also acted through the pessimism dionisiac , defined in Gaya Science's § 370 (1881-2), and of the sentence of the love fate, enunciated in the §276 of the same work; all those concepts, discussed in this research, concentrate, decisively, the acceptance idea and statement of life, or more precisely, the decline of the tragic hero, between joy and ruin

Real power losses reduction and loading margin improvement via continuation method

This letter presents an alternative approach for reducing the total real power losses by using a continuation method. Results for two simple test systems and for the IEEE 57-bus system show that this procedure results in larger voltage stability margin. Besides, the reduction of real power losses obtained with this procedure leads to significant money savings and, simultaneously, to voltage profile improvement. Comparison between the solution of an optimal power flow and the proposed method shows that the latter can provide near optimal results and so, it can be a reasonable alternative to power system voltage stability enhancement.

Artificial neural network model of discharge lamps in the power quality context

This paper presents a methodology for modeling high intensity discharge lamps based on artificial neural networks. The methodology provides a model which is able to represent the device operating in the frequency of distribution systems, facing events related to power quality. With the aid of a data acquisition system to monitor the laboratory experiment, and using $$\text{ MATLAB }^{\textregistered }$$ software, data was obtained for the training of two neural networks. These neural networks, working together, were able to represent with high fidelity the behavior of a discharge lamp. The excellent performance obtained by these models allowed the simulation of a group of lamps in a distribution system with shorter simulation time when compared to mathematical models. This fact justified the application of this family of loads in electric power systems. The representation of the device facing power quality disturbances also proved to be a useful tool for more complex studies in distribution systems. © 2013 Brazilian Society for Automatics - SBA.