Modelos de presupuestación de capital en finanzas corporativas y utilidad de los mismos

La siguiente investigación describe una aproximación teórica al tema de los modelos de presupuestación de capital, el objetivo fundamental se basa en comprender su enfoque e importancia al momento de tomar decisiones de inversión por parte de los directores de una empresa, así como de prever los efectos de esta en un futuro. Al respecto, y sobre la base de que los modelos de presupuestación de capital son herramientas para analizar posibles erogaciones de capital por parte de una empresa, es necesario para efectos del presente proyecto de investigación, definir sus diferentes modelos desde lo teórico y metodológico, explicando los diferentes conceptos relacionados con el tema. Así mismo, se explican algunos de los indicadores financieros utilizados en las compañías para medir y estimar la “salud financiera” de la empresa, además de puntualizar su impacto en la perdurabilidad de las entidades, lo cual permite dar una visión más general sobre la importancia que trasciende de los indicadores financieros, generando un impacto positivo en la evolución o crecimiento de la organización. En complemento, la investigación aborda la presupuestación de capital de manera particular aplicado en la gestión empresarial, sean estas privadas o públicas (estatal y gubernamental). En este sentido, se abordan conceptos elaborados por diferentes académicos en los que se exponen algunas aproximaciones respecto al posible mejoramiento de la presupuestación para los sectores a los que pertenecen determinadas entidades. Finalmente, se presenta de manera explícita las conclusiones que surgieron a lo largo de la construcción del documento de investigación, con el fin de dar cumplimiento concreto al objetivo general del trabajo, el cual constituye una respuesta a la pregunta de investigación que se enunciará en el desarrollo del documento.

Lengua extranjera, francés : BUP : tercer curso.

Edición experimental. Los Documentos 37/2 y 37/3 fueron editados en 1978

La educación de la sexualidad : el sexo y el género en los libros de texto de Educación Primaria.

Resumen basado en el de la publicación

Integración laboral y discapacidad física : estudio en las comarcas de Cartagena y Mar Menor.

La integración laboral de las personas con discapacidad psíquicase presenta como la vía más adecuada para su normalizada integración social. La investigación trata de dar a conocer las dificultades y posibilidadesde las personas con discapacidad para su inserción laboral. Alumnado con necesidades educativas especiales matriculados en los centros educativos de las comarcas de Cartagena y Mar Menor. Total: 853 alumnos. Discapacidad psíquica e inserción laboral: fundamentación teórica, estudio de población, de los centros, programas y experiencias llevadas a cabo en las comarcas mencionadas. Trabajo documental. Fundamentación teórica del problema, guía de la oferta comarcal formativa y de inserción. La incorporación al mundo del trabajo de las personas discapacitadas debe de ir acompañada de una calidad de vida laboral como indicador de la calidad de vida personal. Fecha finalización tomada del Código del Documento.

Encuesta de salud bucodental en escolares de la región de Murcia.

1. Estimar la prevalencia de caries, enfermedad periodontal y maloclusión; 2. Aportar datos básicos para una posterior evaluación de programas de salud oral; 3. Aportar datos que ayuden a determinar prioridades respecto al tipo de intervención. De un universo de niños de 6, 12 y 14 años de 17742, 19172 y 18779 respectivamente, se obtuvieron muestras de 1500, 1300 y 1200 alumnos para cada grupo de edad (error muestral del 2,37; 2,27 y 2,19 por ciento). Creación de un grupo de trabajo multidisciplinar (pediatras, estomatólogos, epidemiólogos, etc.). Realización de una encuesta sobre prevalencia de enfermedades bucodentales, paralelamente se llevaron a cabo actuaciones en materia de educación para la salud. Análisis de los resultados. El modelo de encuesta utilizado fue el de la OMS (Who Oral Health Assesment Form, 1986) que estima el estado de salud oral y necesidades de tratamiento, con algunas modificaciones dirigidas a la población escolar objeto del estudio. Paquete estadístico BMDP. Errores Standard, Chi cuadrado, análisis de resíduos, test de Fisher, T de Student, test de Beherens-Fisher, análisis de varianza, comparaciones múltiples con el test de Tukey. 1. Mayor afectación por caries dental en el sexo femenino, en el área de salud de Cartagena, en colegios públicos y menor en zonas urbanas; 2. El primer molar es la pieza más atacada; 3. Bajo índice de restauraciones en dentición temporal y permanente; 4. Alta necesidad de tratamiento e importante la de mantenedores de espacio; 5. Menor enfermedad periodontal en niñas, en alumnos de escuelas privadas y mayor en el área de salud de Lorca; 6. Baja prevalencia de maloclusiones moderadas y severas. Los resultados obtenidos no fueron excesivamente pesimistas en cuanto al nivel de escolares afectos de caries, si se tienen en cuenta los objetivos de la OMS para el año 2000. La situación de la Región es, además, comparable (mejorada) a la de países de nuestro entorno (Francia, Italia, Holanda, Suecia, etc.).

“De genere militari ex utroque parente”: la nobleza eclesiástica y los inicios de la catedral gótica de Gerona

A lo largo de este estudio se pone de relieve el papel fundamental que desempeñaron los miembros del cabildo en el proyecto y construcción de la cabecera de la catedral gerundense. Para este grupo de personajes, básicamente procedentes de la baja nobleza altoampurdanesa, la nueva empresa edilicia supuso la posibilidad de satisfacer el deseo de promover beneficios eclesiásticos así como el objetivo de disponer de nuevos espacios —las capillas de la girola— concebidos como expresión de la gloria y la memoria individual y del linaje

Imagining migration: Placing children's understanding of 'moving house' in Malawi and Lesotho

Research pertaining to children's geographies has mainly focused on children's physical experiences of space, with their 'imagined geographies' receiving far less attention. The few studies of children's imagined geographies that exist tend to focus on children's national identities and their understanding of distant places. However, children's lives are not necessarily static and they often move between places. Research has not so far considered children's images of these transitional spaces or how such images are constructed. Through an examination of over 800 thematic drawings and stories, regarding 'moving house, produced by children aged 10-17 years in urban and rural communities of Lesotho and Malawi, this paper explores southern African children's representations of migration. The research considers how ideas of migration are culturally-constructed based on notions of family, home and kinship, particularly in relation to the fluid family structure characteristic of most southern African societies. The results suggest that most children imagine migration as a household rather than an individual process.. rarely including micro -migrations between extended family households in their drawings. Further, children's images of migration are place-rooted in everyday life experiences. Their representations concentrate on the reasons for migration, both negative and positive, which are specifically related to their local social and environmental situations and whether house moves take place locally or over longer distances. The paper concludes by exploring the implications of these conceptualisations of moving house for children's contemporary migration experiences, particularly in light of changing family structures due to the effects of the HIV/AIDS pandernic. (c) 2005 Elsevier Ltd. All rights reserved

Midden cultivation in prehistoric Britain: arable crops in gardens

This paper summarizes some of the geoarchaeological evidence for early arable agriculture in Britain and Europe, and introduces new evidence for small-scale but very intensive cultivation in the Neolithic, Bronze Age and Iron Age in Scotland. The Scottish examples demonstrate that, from the Neolithic to the Iron Age, midden heaps were sometimes ploughed in situ; this means that, rather than spreading midden material onto the fields, the early farmers simply ran an ard over their compost heaps and sowed the resulting plots. The practice appears to have been common in Scotland, and may also have occurred in England. Neolithic cultivation of a Mesolithic midden is suggested, based on thin-section analysis of the middens at Northton, Harris. The fertility of the Mesolithic middens may partly explain why Neolithic farmers re-settled Mesolithic sites in the Northern and Western Isles.

Horseflies and athericids (Diptera: Tabanidae, Athericidae) from the Lower Cretaceous of England and Transbaikalia

New taxa of tabanids and athericids are described from the Lower Cretaceous deposits of England and Transbaikalia. The relationships of new genera to the Recent Athericidae and Recent and fossil Rhagionidae are discussed. Atherix sauneri Theobald, 1937 from the Oligocene of France is removed from the family Athericidae.

Sustainable development, rolled-out neoliberalism and sustainable communities

Recent contributions by geographers on the relationships between states and citizens have documented the rise of rolled-out neoliberalism. Development agendas are, it is argued, increasingly dominated by the principles of market-driven reforms, social inequality, and a drive towards enhancing the economic competitiveness of the supply side of the economy. However, at the same time, a parallel set of discourses has emerged in the development literature which argues that it is principles of sustainable development that have, in practice, become dominant. The emphasis is, instead, on democratic empowerment, environmental conservation, and social justice. This paper examines the relationships between these ostensibly very different interpretations of contemporary development with an assessment of one of the Labour government's most ambitious planning agendas-the publication in February 2003 of the document Sustainable Communities: Building for the Future. The proposals are promoted as a "step change" in the planning system with a new emphasis on tackling shortages of housing in the South East and reviving the economy of the Thames Gateway area. The paper assesses the different ways in which such programmes can be interpreted and argues that contemporary development practices in countries such as Britain are constituted by a hybridity of approaches and rationalities and cannot be reduced to simple characterisations of rolled-out neoliberalism or sustainable development.

Imagining migration: Placing children's understanding of 'moving house' in Malawi and Lesotho

Research pertaining to children's geographies has mainly focused on children's physical experiences of space, with their 'imagined geographies' receiving far less attention. The few studies of children's imagined geographies that exist tend to focus on children's national identities and their understanding of distant places. However, children's lives are not necessarily static and they often move between places. Research has not so far considered children's images of these transitional spaces or how such images are constructed. Through an examination of over 800 thematic drawings and stories, regarding 'moving house, produced by children aged 10-17 years in urban and rural communities of Lesotho and Malawi, this paper explores southern African children's representations of migration. The research considers how ideas of migration are culturally-constructed based on notions of family, home and kinship, particularly in relation to the fluid family structure characteristic of most southern African societies. The results suggest that most children imagine migration as a household rather than an individual process.. rarely including micro -migrations between extended family households in their drawings. Further, children's images of migration are place-rooted in everyday life experiences. Their representations concentrate on the reasons for migration, both negative and positive, which are specifically related to their local social and environmental situations and whether house moves take place locally or over longer distances. The paper concludes by exploring the implications of these conceptualisations of moving house for children's contemporary migration experiences, particularly in light of changing family structures due to the effects of the HIV/AIDS pandernic. (c) 2005 Elsevier Ltd. All rights reserved

Some general comparative points on Chao’s and Zelterman’s estimators of population size

Two simple and frequently used capture–recapture estimates of the population size are compared: Chao's lower-bound estimate and Zelterman's estimate allowing for contaminated distributions. In the Poisson case it is shown that if there are only counts of ones and twos, the estimator of Zelterman is always bounded above by Chao's estimator. If counts larger than two exist, the estimator of Zelterman is becoming larger than that of Chao's, if only the ratio of the frequencies of counts of twos and ones is small enough. A similar analysis is provided for the binomial case. For a two-component mixture of Poisson distributions the asymptotic bias of both estimators is derived and it is shown that the Zelterman estimator can experience large overestimation bias. A modified Zelterman estimator is suggested and also the bias-corrected version of Chao's estimator is considered. All four estimators are compared in a simulation study.

Autopoiesis vs. social autopoiesis: critical evaluation and implications for understanding firms as autopoietic social systems

The main objective of this study is to revisit the fundamental postulations of autopoietic self-production wrapped within the autopoietic six-point key and to investigate whether or not firms as specific social systems can be treated as autopoietic unities. In order to do so firms have to be defined as simple and composite unities whereupon their boundaries have to be clearly identifiable. The test of social autopoiesis reveals that firms can be viewed as autopoietic social systems that exist in the communicative space with employees' firm-specific communicative sub-domains as their components. Furthermore, it is argued that the social reification of autopoiesis (autokoinopoiesis) in firms is quintessentially interconnected with physical autopoiesis of their employees (autophysiopoiesis). Discontiguous focus on productivity as firms' obvious physical implication may thus be upgraded by a very social nature of ideactivity, firms' only real survival force.

Food consumption impacts of adherence to dietary norms in the United States: a quantitative assessment

Promotion of adherence to healthy-eating norms has become an important element of nutrition policy in the United States and other developed countries. We assess the potential consumption impacts of adherence to a set of recommended dietary norms in the United States using a mathematical programming approach. We find that adherence to recommended dietary norms would involve significant changes in diets, with large reductions in the consumption of fats and oils along with large increases in the consumption of fruits, vegetables, and cereals. Compliance with norms recommended by the World Health Organization for energy derived from sugar would involve sharp reductions in sugar intakes. We also analyze how dietary adjustments required vary across demographic groups. Most socio-demographic characteristics appear to have relatively little influence on the pattern of adjustment required to comply with norms, Income levels have little effect on required dietary adjustments. Education is the only characteristic to have a significant influence on the magnitude of adjustments required. The least educated rather than the poorest have to bear the highest burden of adjustment. Out- analysis suggests that fiscal measures like nutrient-based taxes may not be as regressive as commonly believed. Dissemination of healthy-eating norms to the less educated will be a key challenge for nutrition policy.