Procedimientos para la determinación de costos estimados, para la explotación de carnicos y embutidos en la Escuela nacional de agricultura Roberto Quiñonez E.N.A.

El presente trabajo de graduación, proporciona una guía para que el lector, comprenda la importancia de procedimientos que permitan la determinación de los costos estimados de la Escuela Nacional de Agricultura “Roberto Quiñonez”. (E.N.A.), que se dedica a actividades especiales de agroindustria en el área de explotación de cárnicos y embutidos. El objetivo de la investigación fue demostrar que la E.N.A.,se dedica a la realización de actividades especiales de agroindustria y que carecen de un mecanismo adecuado para el registro y control de los costos de sus operaciones. Asimismo no se elaboran los procedimientos de cálculos de costos. Debido a lo anterior, se desarrolló una investigación y se utilizó en gran medida la información bibliográfica, la cual sirvió de base para la elaboración del marco teórico del Trabajo de Graduación, para ello se considero los siguientes aspectos: la historia de la agroindustria y antecedentes de la escuela. Además se delimitó la información a la proporcionada por la Unidad de Agroindustria en el Departamento de Zootecnia. Como lo son: procedimientos de sacrificio, despecie de ganado vacuno– porcino, elaboración de embutidos (Chorizo Fresco) y costos (para estos costos se consulto: libros, leyes, reglamentos, manuales de procedimientos, y otros). Por otra parte se hizo una investigación de campo para obtener información a través de la observación e indagación sobre los controles, procedimientos y registros realizados, así como el objetivo, naturaleza de sus actividades y el entorno en el que se desempeñan los procesos productivos. La entrevista es una técnica de gran importancia, la cual sirvió de auxiliar para la obtención de la información concerniente al cálculo del costo unitario, el control y registro de los costos utilizados por la escuela. El total de la entrevista fue de 1, el cual fue el contador institucional de la escuela que constituye el 100% de la población en la Unidad de Agroindustria. Esta última se consideró para los procedimientos que sirven para determinar los costos estimados y el desarrollo del caso práctico. Los resultados de la entrevista evidencian claramente la carencia de procedimientos de costos y la falta de un control adecuado de sus operaciones en la transformación de materiales, mano de obra y carga fabril para la producción de cárnicos y embutidos. De estos resultados se determinó que es necesario tener procedimientos para determinar los costos estimados con actividad especial de agroindustria en el área de explotación de cárnicos y embutidos, tomando en consideración los aspectos legales, normativos y técnicos. Para comprobar la aplicabilidad de los procedimientos de los costos estimados en el área de explotación de cárnicos y embutidos, se desarrolla un caso práctico en el que se registran todos los hechos económicos. Determinándose el costo unitario, hasta la elaboración de la hoja de costos, es decir: balance de producción. En conclusión en la E.N.A. no existen costos estimados que permitan el registro, control y determinación de los costos de producción que se dedican a la actividad especial de agroindustria, en el área de explotación de cárnicos y embutidos. Como consecuencia, no permite establecer el costo unitario y por ende el precio de venta de los bienes y servicios que producen. De acuerdo a lo anterior, la administración de la E.N.A. no evalúa, si se recuperan o no los costos mínimos de producción y no pueden tomar decisiones acertadas en cuanto a inversión y comercialización de bienes y servicios. Finalmente, se recomienda que la E.N.A. se dedique a actividades especiales de agroindustria para que gestione ante la Administración, el desarrollo de una guía de procedimientos de costos estimados.

Visiones de lo irrepresentable. Análisis de la relación entre arte y mal a partir de la filosofía de Jean François Iyotard y la novela Estrella Distante de Roberto Bolaño

Bogotá (Colombia) : Universidad de La Salle. Facultad de Filosofía y Humanidades. Programa de Filosofía y Letras

PARQUE PREFEITO LUIZ ROBERTO JÁBALI E O PROCESSO DE PRODUÇÃO DO ESPAÇO URBANO EM RIBEIRÃO PRETO-SP, BRASIL

Muitos parques têm sido implantados em diferentes cidades sob o discurso da qualidade ambiental e da qualidade de vida, expressando-se como monumentos que glorificam a natureza, proporcionam lazer à população e espaços “ambientalmente saudáveis” e protegidos, à cidade. Apresentam-se como ícones importantes da capacidade de gestão municipal, conferindo visibilidade a gestores e contribuindo na difusão da imagem da cidade. No entanto, como se demonstra neste trabalho, que privilegiou entrevistas, levantamentos bibliográficos e aerofotográficos, pesquisas de campo etc., os parques, implantados em áreas específicas na cidade, sob interesse do capital imobiliário, reorientam a produção do espaço, interferem no preço da terra e contribuem para a segregação socioespacial. A análise do processo de criação e implantação do Parque Prefeito Luiz Roberto Jábali, na cidade de Ribeirão Preto, Brasil, demonstrou que o parque representa um tipo de equipamento urbano, projetado e executado no plano político e econômico, voltado ao discurso da estética urbana e da conservação/preservação da natureza. Um equipamento urbano que altera a dinâmica de produção, reprodução do espaço e de valorização do lugar, como constatado em Ribeirão Preto, onde manobras políticas permitiram implantar o parque em área de antiga pedreira sob custeio público, contribuindo decisivamente na imediata valorização do seu entorno.

Open City, Rossellini and neorealism : sixty years on

For Bakhtin, it is always important to know from where one speaks. The place from which I speak is that of a person who grew up in Italy during the economic miracle (pre-1968) in a working class family, watching film matinees on television during school holidays. All sort of films and genres were shown: from film noir to westerns, to Jean Renoir's films, German expressionism, Italian neorealism and Italian comedy. Cinema has come to represent over time a sort of memory extension that supplements lived memory of events, and one which, especially, mediates the intersection of many cultural discourses. When later in life I moved to Australia and started teaching in film studies, my choice of a film that was emblematic of neorealism went naturally to Roma città aperta (Open city hereafter) by Roberto Rossellini (1945), and not to Paisan or Sciuscà or Bicycle Thieves. My choice was certainly grounded in my personal memory - especially those aspects transmitted to me by my parents, who lived through the war and maintained that Open City had truly made them cry. With a mother who voted for the Christian Democratic Party and a father who was a unionist, I thought that this was normal in Italian families and society. In the early 1960s, the Resistance still offered a narrative of suffering and redemption, shared by Catholics or Communists. This construction of psychological realism is what I believe Open City continues to offer in time.

Network

Network has emerged from a contempory worldwide phenomenon, culturally manifested as a consequence of globalization and the knowledge economy. It is in this context that the internet revolution has prompted a radical re-ordering of social and institutional relations and the associated structures, processes and places which support them. Within the duality of virtual space and the augmentation of traditional notions of physical place, the organizational structures pose new challenges for the design professions. Technological developments increasingly permit communication anytime and anywhere, and provide the opportunity for both synchronous and asynchronous collaboration. The resultant ecology formed through the network enterprise has resulted in an often convolted and complex world wherein designers are forced to consider the relevance and meaning of this new context. The role of technology and that of space are thus interwined in the relation between the network and the individual workplace. This paper explores a way to inform the interior desgn process for contemporary workplace environments. It reports on both theoretical and practical outcomes through an Australia-wide case study of three collaborating, yet independent business entities. It further suggests the link between workplace design and successful business innovation being realized between partnering organizations in Great Britain. Evidence presented indicates that, for architects and interior designers, the scope of the problem has widened, the depth of knowledge required to provide solutions has increased, and the rules of engagement are required to change. The ontological and epistemological positions adopted in the study enabled the spatial dimensions to be examined from both within and beyond the confines of a traditional design only viewpoint. Importantly it highlights the significance of a trans-disiplinary collaboration in dealing with the multiple layers and complexity of the contemporary social and business world, from both a research and practice perspective.

Patterns

In recent years there has been widespread interest in patterns, perhaps provoked by a realisation that they constitute a fundamental brain activity and underpin many artificial intelligence systems. Theorised concepts of spatial patterns including scale, proportion, and symmetry, as well as social and psychological understandings are being revived through digital/parametric means of visualisation and production. The effect of pattern as an ornamental device has also changed from applied styling to mediated dynamic effect. The interior has also seen patterned motifs applied to wall coverings, linen, furniture and artefacts with the effect of enhancing aesthetic appreciation, or in some cases causing psychological and/or perceptual distress (Rodemann 1999). ----- ----- While much of this work concerns a repeating array of surface treatment, Philip Ball’s The Self- Made Tapestry: Pattern Formation in Nature (1999) suggests a number of ways that patterns are present at the macro and micro level, both in their formation and disposition. Unlike the conventional notion of a pattern being the regular repetition of a motif (geometrical or pictorial) he suggests that in nature they are not necessarily restricted to a repeating array of identical units, but also include those that are similar rather than identical (Ball 1999, 9). From his observations Ball argues that they need not necessarily all be the same size, but do share similar features that we recognise as typical. Examples include self-organized patterns on a grand scale such as sand dunes, or fractal networks caused by rivers on hills and mountains, through to patterns of flow observed in both scientific experiments and the drawings of Leonardo da Vinci.

Process mining manifesto

Process mining techniques are able to extract knowledge from event logs commonly available in today’s information systems. These techniques provide new means to discover, monitor, and improve processes in a variety of application domains. There are two main drivers for the growing interest in process mining. On the one hand, more and more events are being recorded, thus, providing detailed information about the history of processes. On the other hand, there is a need to improve and support business processes in competitive and rapidly changing environments. This manifesto is created by the IEEE Task Force on Process Mining and aims to promote the topic of process mining. Moreover, by defining a set of guiding principles and listing important challenges, this manifesto hopes to serve as a guide for software developers, scientists, consultants, business managers, and end-users. The goal is to increase the maturity of process mining as a new tool to improve the (re)design, control, and support of operational business processes.

Structural damage detection using frequency response functions and neural networks

This paper illustrates the damage identification and condition assessment of a three story bookshelf structure using a new frequency response functions (FRFs) based damage index and Artificial Neural Networks (ANNs). A major obstacle of using measured frequency response function data is a large size input variables to ANNs. This problem is overcome by applying a data reduction technique called principal component analysis (PCA). In the proposed procedure, ANNs with their powerful pattern recognition and classification ability were used to extract damage information such as damage locations and severities from measured FRFs. Therefore, simple neural network models are developed, trained by Back Propagation (BP), to associate the FRFs with the damage or undamaged locations and severity of the damage of the structure. Finally, the effectiveness of the proposed method is illustrated and validated by using the real data provided by the Los Alamos National Laboratory, USA. The illustrated results show that the PCA based artificial Neural Network method is suitable and effective for damage identification and condition assessment of building structures. In addition, it is clearly demonstrated that the accuracy of proposed damage detection method can also be improved by increasing number of baseline datasets and number of principal components of the baseline dataset.

Developmental components of resting ventilation among high- and low-altitude Andean children and adults

This paper evaluates the age-associated changes of resting ventilation of 115 high- and low-altitude Aymara subjects, of whom 61 were from the rural Aymara village of Ventilla situated at an average altitude of 4,200 m and 54 from the rural village of Caranavi situated at an average altitude of 900 m. Comparison of the age patterns of resting ventilation suggests the following conclusions: 1) the resting ventilation (ml/kg/min) of high-altitude natives is markedly higher than that of low-altitude natives; 2) the age decline of ventilation is similar in both lowlanders and highlanders, but the starting point and therefore the age decline are much higher at high altitude; 3) the resting ventilation that characterizes high-altitude Andean natives is developmentally expressed in the same manner as it is at low altitude; and 4) the resting ventilation (ml/kg/min) of Aymara high-altitude natives is between 40–80% lower than that of Tibetans. Am J Phys Anthropol 109:295–301, 1999. © 1999 Wiley-Liss, Inc.

The effects of truth in the hinterlands and abused [in Portugese] Os efeitos de verdade em os sertões e abusado

O presente livro propõe-se a refletir sobre a construção dos efeitos de verdade em dois modos de produção de ordem discursiva: Os sertões, romance de Euclides da Cunha, e Abusado: o dono do morro Dona Marta, romance-reportagem do jornalista Caco Barcellos. A autora apresenta a fragilidade do discurso jornalístico em legitimar-se como o discurso do verdadeiro, em dura oposição ao discurso da literatura, lugar da ficção, expressão dos sentimentos, imaginário, da não-verdade. [Portugese]

Glider path-planning for optimal sampling of mesocale eddies

Ocean gliders constitute an important advance in the highly demanding ocean monitoring scenario. Their effciency, endurance and increasing robustness make these vehicles an ideal observing platform for many long term oceanographic applications. However, they have proved to be also useful in the opportunis-tic short term characterization of dynamic structures. Among these, mesoscale eddies are of particular interest due to the relevance they have in many oceano-graphic processes.

First steps towards modeling a multi-scale Earth system

Recent advances in computational geodynamics are applied to explore the link between Earth’s heat, its chemistry and its mechanical behavior. Computational thermal-mechanical solutions are now allowing us to understand Earth patterns by solving the basic physics of heat transfer. This approach is currently used to solve basic convection patterns of terrestrial planets. Applying the same methodology to smaller scales delivers promising similarities between observed and predicted structures which are often the site of mineral deposits. The new approach involves a fully coupled solution to the energy, momentum and continuity equations of the system at all scales, allowing the prediction of fractures, shear zones and other typical geological patterns out of a randomly perturbed initial state. The results of this approach are linking a global geodynamic mechanical framework over regional-scale mineral deposits down to the underlying micro-scale processes. Ongoing work includes the challenge of incorporating chemistry into the formulation.

Predicting invasion in grassland ecosystems: is exotic dominance the real embarrassment of richness?

Invasions have increased the size of regional species pools, but are typically assumed to reduce native diversity. However, global-scale tests of this assumption have been elusive because of the focus on exotic species richness, rather than relative abundance. This is problematic because low invader richness can indicate invasion resistance by the native community or, alternatively, dominance by a single exotic species. Here, we used a globally replicated study to quantify relationships between exotic richness and abundance in grass-dominated ecosystems in 13 countries on six continents, ranging from salt marshes to alpine tundra. We tested effects of human land use, native community diversity, herbivore pressure, and nutrient limitation on exotic plant dominance. Despite its widespread use, exotic richness was a poor proxy for exotic dominance at low exotic richness, because sites that contained few exotic species ranged from relatively pristine (low exotic richness and cover) to almost completely exotic-dominated ones (low exotic richness but high exotic cover). Both exotic cover and richness were predicted by native plant diversity (native grass richness) and land use (distance to cultivation). Although climate was important for predicting both exotic cover and richness, climatic factors predicting cover (precipitation variability) differed from those predicting richness (maximum temperature and mean temperature in the wettest quarter). Herbivory and nutrient limitation did not predict exotic richness or cover. Exotic dominance was greatest in areas with low native grass richness at the site- or regional-scale. Although this could reflect native grass displacement, a lack of biotic resistance is a more likely explanation, given that grasses comprise the most aggressive invaders. These findings underscore the need to move beyond richness as a surrogate for the extent of invasion, because this metric confounds monodominance with invasion resistance. Monitoring species' relative abundance will more rapidly advance our understanding of invasions.

Lessons from the 4-hour standard in England for Australia

Australia is in the process of making the most important change to its health care system since the implementation of Medicare.1 We agree with Cameron and Cooke that there are important lessons for Australia from the implementation of the 4-hour rule in the United Kingdom. As in Robert Zemeckis’s 1985 movie classic, Back to the future, the old question of “If I had the opportunity to do something again, what would I have done differently?” applies. We challenge the assumption that Australia is embarking on something that the UK has recently abandoned. The UK has not actually abandoned the 4-hour rule but expanded it into a suite of eight indicators that include three time-based measures, including total time in the emergency department (ED).