Implementación de técnicas y procedimientos de análisis financiero en la Organización no gubernamental Agencia del desarrollo económico local (ADEL).

Con el surgimiento de las Organizaciones No Gubernamentales a nivel mundial, y con el paso del tiempo las ONGs han tomado un papel protagonista en el que hacer humanitario, en promover la justicia social, a tal grado que actualmente las organizaciones sin fines de lucro constituyen un pilar fundamental en el fortalecimiento de los derechos sociales y cooperación a la población de escasos recursos. Organismos como la Cooperación Internacional, son organizaciones independientes de vínculos políticos o religiosos comprometidos con los valores de libertad, solidaridad, progreso y justicia social, la extensión cultural y el desarrollo institucional. Su objetivo principal es facilitar los espacios de concertación social, fortaleciendo la entidad social, como la concesión de recursos para la inversión en proyectos de desarrollo local. Por las exigencias económicas que actualmente que atraviesan las ONGs, se han implementado medidas de acción para el buen manejo de los recursos otorgados y un uso racional y eficiente de los fondos con los que cuenta con el objetivo de facilitar una mayor comprensión y comparabilidad de las partidas que se presentan en los estados Financieros, las cuales son el resultado de la toma de decisiones por parte de la administración. En vista de ello, ADEL constituye una de las organizaciones sin fines de lucro orientadas al fortalecimiento del desarrollo local del departamento de Chalatenango, enfocándose principalmente a la concesión de créditos a los micro y pequeños empresarios de la zona, así como al desarrollo de proyectos de inversión dirigidos al crecimiento de los sectores productivos del mismo. La investigación tiene como punto de partida el conocer las operaciones que se llevan a cabo en el desarrollo de una ONG, y como esta puede lograr el grado de sostenibilidad deseada para cubrir con lo compromisos y obligaciones ante terceros, sobre todo aquellos organismos internacionales donde se tiene que rendir cuentas del manejo de los fondos otorgados y presentar información financiera que debe de ir preparada en base a la exigencias actuales. Colaborando con este propósito se tomó la iniciativa de estudiar la posibilidad de implementar técnicas y procedimientos de análisis financieros que contribuyan a fortalecer la toma de decisiones y constituyan una herramienta de análisis al momento de relacionar todos aquellos factores, tanto internos como externos, que influyen significativamente en la sostenibilidad y en el crecimiento económico de la entidad. Dentro de los objetivos trazados para esta investigación se encuentran el proporcionar una guía de análisis financieros, donde se incorpore el uso de las razones financieras y se describan diferentes métodos para la aplicación del análisis financiero en particular de una ONG, haciendo referencia a datos o parámetros que constituirán la base de comparación con los objetivos alcanzados. El proceso de investigación se dividió en dos etapas; la información bibliográfica y la de campo, esta última comprende la observación de procesos, entrevistas y encuestas dirigidas al personal administrativo contable y demás personal idóneo; con el fin de obtener información del paradigma del tema en estudio. En la investigación bibliográfica se consultó literatura relacionada a las ONG así como de análisis financiero y todos aquellos textos del área legal relacionados al tema. Entre los resultados que se obtuvieron en la investigación se mencionan que la administración reconoció que será de gran ayuda la implementación de una guía de análisis financiero enfocado a la naturaleza de la entidad, además se consideró oportuno por parte de la Junta Directiva el diseño de una guía que considere todos aquellos aspectos financieros relacionados al que hacer de ADEL, contribuyendo al desarrollo de un plan estratégico enfocado en mejorar aquellas áreas débiles y poder contrastar y analizar aquellas áreas que influyen significativamente en la sostenibilidad de una Organización. Por lo que se determinó que dicho trabajo será de gran importancia para un buen desempeño de la administración de la entidad. Como resultado de la información se obtuvieron las siguientes conclusiones y Recomendaciones: Para proceder a un desarrollo de análisis financiero, en una organización no gubernamental se debe poseer un amplio y sólido conocimiento del entorno en que opera la entidad, las leyes y regulaciones aplicables a su giro o actividad; así como de las políticas y procedimientos establecidos por la administración y métodos de valuación de partidas relevantes que se presentan los Estados Financieros de la entidad. Sugerir para efectos de presentación y clasificación de las cuentas de balance tomar en cuenta que dentro de la totalidad de la cuenta cuentas por cobrar, dentro del saldo total existe la porción circulante de aquellas cuentas que se esperan realizar a corto plazo; por lo que al momento de analizar mi activo circulante se refleja un aumento considerable de ellos, debido a que no existe esa segregación de la porción circulante y la porción a largo plazo de las Cuentas por Cobrar para efectos de comparabilidad e interpretación adecuada de las cifras. De igual manera sucede con la cuenta de Patrimonio Institucional, donde se incluye el valor del superávit por Revaluación, por lo que debe de segregar se para efecto de analizar aquellos índices relacionados a la evaluación del Patrimonio. Para una mejor distribución de los recursos y que éstos proporcionen rentabilidad a la organización, se debe reestructurar o establecer nuevas políticas que permitan reducir en una cuantía razonable el % de los gastos que se incurren para la realización de las actividades de la organización, ya que esto les permitirá orientar la mayor parte de sus recursos a la inversión en Capital de Trabajo.

Audit report on the City of Adel, Iowa for the year ended June 30, 2016

Audit report on the City of Adel, Iowa for the year ended June 30, 2016

Exploratory investigation of atmospheric total suspended particulate matter and heavy metals in urban air

Atmospheric concentration of total suspended particulate matter (TSP) and associated heavy metals are a great concern due to their adverse health impacts and contribution to stormwater pollution. This paper discusses the outcomes of a study which investigated the variation of atmospheric TSP and heavy metal concentrations with traffic and land use characteristics during weekdays and weekends. Data for this study was gathered from fifteen sites at the Gold Coast, Australia using a high volume air sampler. The study detected consistently high TSP concentrations during weekdays compared to weekends. This confirms the significant influence of traffic related sources on TSP loads during weekdays. Both traffic and land use related sources equally contribute to TSP during weekends. Almost all the measured heavy metals showed high concentration on weekdays compared to weekends indicating significant contributions from traffic related emissions. Among the heavy metals, Zn concentration was the highest followed by Pb. It is postulated that re-suspension of previously deposited reserves was the main Pb source. Soil related sources were the main contributors of Mn.

A case study examination of the influence of cultural diversity in the multicultural nursing workforce on the quality of care and patient safety in a Saudi Arabian hospital

The purpose of the study: The purpose of this study is to investigate the influence of cultural diversity, in a multicultural nursing workforce, on the quality and safety of patient care and the work environment at King Abdul-Aziz Medical City, Riyadh region. Study background: Due to global migration and workforce mobility, to varying degrees, cultural diversity exists in most health services around the world, particularly occurring where the health care workforce is multicultural or where the domestic population comprises minority groups from different cultures speaking different languages. Further complexities occur when countries have a multicultural workforce which is different from the population for whom they care, in addition to the workers being from culturally diverse countries and with different languages. In Saudi Arabia the health system is mainly staffed by expatriate nurses who comprise 67.7% of the total number of nurses. Study design: This research utilised a case study design which incorporated multiple methods including survey, qualitative interviews and document review. Methods: The participant nurses were selected for the survey via a population sampling strategy; 319 nurses returned their completed Safety Climate Survey questionnaires. Descriptive and inferential statistics (Kruskal–Wallis test) were used to analyse survey data. For the qualitative component of the study, a purposive sampling strategy was used; 24 nurses were interviewed using a semi-structured interview technique. The documentary review included KAMC-R policy documents that met the inclusion criteria using a predetermined data abstraction instrument. Content analysis was used to analyse the policy documents data. Results: The data revealed the nurses‘ perceptions of the clinical climate in this multicultural environment is that it was unsafe, with a mean score of 3.9 out of 5. No significant difference was detected between the age groups or years of experience of the nurses and the perception of safety climate in this context; the study did reveal a statistically significant difference between the cultural background categories and the perception of safety climate. The qualitative phase indicated that the nurses within this environment were struggling to achieve cultural competence; consequently, they were having difficulties in meeting the patients‘ cultural and spiritual needs as well as maintaining a high standard of care. The results also indicated that nurses were disempowered in this context. Importantly, there was inadequate support by the organisation to manage the cultural diversity issue and to protect patients from any associated risks, as demonstrated by the policy documents and supported by the nurses‘ experiences. The study also illustrated the limitations of the conceptual framework of cultural competence when tested in this multicultural workforce context. Therefore, this study generated amendments to the model that is suitable to be used in the context of a multicultural nursing workforce. Conclusion: The multicultural nature of this nursing work environment is inherently risky due to the conflicts that arise from the different cultural norms, beliefs, behaviours and languages. Further, there was uncertainty within the multicultural nursing workforce about the clinical and cultural safety of the patient care environment and about the cultural safety of the nursing workforce. The findings of the study contribute important new knowledge to the area of patient and nurse safety in a multicultural environment and contribute theoretical development to the field of cultural competence. Specifically, the findings will inform policy and practice related to patient care in the context of cultural diversity.

Developing a simulator application to test the billing platform in telecom industry

Billing Mediation Platform (BMP) in telecommunication industry is used to process real-time streams of Call Detail Records (CDRs) which can be a massive number a day. The generated records by BMP can be deployed for billing purposes, fraud detection, spam filtering, traffic analysis, and churn forecast. Several of these applications are distinguished by real-time processing requiring low-latency analysis of CDRs. Testing of such a platform carries diverse aspects like stress testing of analytics for scalability and what-if scenarios which require generating of CDRs with realistic volumetric and appropriate properties. The approach of this project is to build user friendly and flexible application which assists the development department to test their billing solution occasionally. These generators projects have been around for a while the only difference are the potions they cover and the purpose they will be used for. This paper proposes to use a simulator application to test the BMPs with simulating CDRs. The Simulated CDRs are modifiable based on the user requirements and represent real world data.

Business capability and its strategic impacts

A business capability, or simply a “capability,” Defines what a business does. It does not communicate or expose where, why, or how something is done. Specifically, the business capability is “a particular ability or capacity that a business may possess or exchange to achieve a specific purpose or outcome.Figure13 provides an external view of a capability by highlighting the fact that a business capability is related to the business in many ways (William Ulrich and Michael Rosen, 2011).

Perceptions of clinical safety climate of the multicultural nursing workforce in Saudi Arabia : a cross-sectional survey

Purpose The purpose of this study is to explore the safety climate perceptions of the multicultural nursing workforce, and to investigate the influence of diversity of the multicultural nursing workforce on clinical safety in a large tertiary hospital in Saudi Arabia. Background Working in a multicultural environment is challenging. Each culture has its own unique characteristics and dimensions that shape the language, lifestyle, beliefs, values, customs, traditions, and patterns of behaviour, which expatriate nurses must come to terms with. However, cultural diversity in the health care environment can potentially affect the quality of care and patient safety. Method A mixed-method case study (survey, interview and document analysis) was employed. A primary study phase entailed the administration of the Safety Climate Survey (SCS). A population sampling strategy was used and 319 nurses participated, yielding a 76.8% response rate. Descriptive and inferential statistics (Kruskal–Wallis test) were used to analyse survey data. Results The data revealed the nurses’ perceptions of the clinical safety climate in this multicultural environment was unsafe, with a mean score of 3.9 out of 5. No significant difference was found between the age groups, years of nursing experience and their perceptions of the safety climate in this context. A significant difference was observed between the national background categories of nurses and perceptions of safety climate. Conclusion Cultural diversity within the nursing workforce could have a significant influence on perceptions of clinical safety. These findings have the potential to inform policy and practice related to cultural diversity in Saudi Arabia.

A multicultural nursing workforce and cultural perspectives in Saudi Arabia : an overview

This paper provides an overview of the cultural perspectives and practices in Saudi Arabia that could help expatriate health care providers to understand Saudi culture and enhance cultural competence. The healthcare system in Gulf countries, particularly, Saudi Arabia, is mainly staffed by expatriate nurses, who account for 67.7% of the total number of nurses. This gives rise to a multicultural environment in the hospital, where people of different cultures interact with each other and take care of Saudi patients who are from the dominant culture. In this scenario, a lack of knowledge of Saudi culture among nurses can lead to cultural conflicts and misunderstanding of some of the behaviors and practices of the indigenous Saudi people. Culture is a complex notion; however, being aware of cultural differences and having cultural knowledge can help people to interact safely. Educating expatriate nurses about the cultural heritage of the Saudi people, which is mainly influenced by Islamic teachings, is important to increase cultural harmony.

Understanding cultural competence in a multicultural nursing workforce : registered nurses’ experience in Saudi Arabia

Purpose In Saudi Arabia, the health system is mainly staffed by expatriate nurses from different cultural and linguistic backgrounds. Given the potential risks this situation poses for patient care, it is important to understand how cultural diversity can be effectively managed in this multicultural environment. The purpose of this study was to explore notions of cultural competence with non-Saudi Arabian nurses working in a major hospital in Saudi Arabia. Design Face-to-face, audio-recorded, semistructured interviews were conducted with 24 non-Saudi Arabian nurses. Deductive data collection and analysis were undertaken drawing on Campinha-Bacote’s cultural competence model. The data that could not be explained by this model were coded and analyzed inductively. Findings Nurses within this culturally diverse environment struggled with the notion of cultural competence in terms of each other’s cultural expectations and those of the dominant Saudi culture. Discussion The study also addressed the limitations of Campinha-Bacote’s model, which did not account for all of the nurses’ experiences. Subsequent inductive analysis yielded important themes that more fully explained the nurses’ experiences in this environment. Implications for Practice The findings can inform policy, professional education, and practice in the multicultural Saudi setting.

Practical guidance for the use of a pattern-matching technique in case-study research : a case presentation

This paper reports on a study that demonstrates how to apply pattern matching as an analytical method in case-study research. Case-study design is appropriate for the investigation of highly-contextualized phenomena that occur within the social world. Case-study design is considered a pragmatic approach that permits employment of multiple methods and data sources in order to attain a rich understanding of the phenomenon under investigation. The findings from such multiple methods can be reconciled in case-study analysis, specifically through a pattern-matching technique. Although this technique is theoretically explained in the literature, there is scant guidance on how to apply the method practically when analyzing data. This paper demonstrates the steps taken during pattern matching in a completed case-study project that investigated the influence of cultural diversity in a multicultural nursing workforce on the quality and safety of patient care. The example highlighted in this paper contributes to the practical understanding of the pattern-matching process, and can also make a substantial contribution to case-study methods.

Applying Enterprise Architecture to Business Networks

Globalization, financial deregulation, economic turmoil, and technology breakthroughs are profoundly exposing organizations to business networks. Engaging these networks requires explicit planning from the strategic level down to the operational level of an organization, which significantly affects organizational artefacts such as business services, processes, and resources. Although enterprise architecture (EA) aligns business and IT aspects of organizational systems, previous applications of EA have not comprehensively addressed a methodological framework for planning. In the context of business networks, this study seeks to explore the application of EA for business network planning where it builds upon relevant and well-established prescriptive and descriptive aspects of EA. Prescriptive aspects include integrated models of services, business processes, and resources among other organizational artefacts, at both business and IT levels. Descriptive aspects include ontological classifications of business functionality, which allow EA models to be aligned semantically to organizational artefacts and, ultimately higher-level business strategy. A prominent approach for capturing descriptive aspects of EA is business capability modelling. In order to explore and develop the illustrative extensions of EA through capability modelling, a list of requirements (capability dimensions) for business network planning will be identified and validated through a revelatory case study encompassing different business network manifestations, or situations. These include virtual organization, liquid workforce, business network orchestration, and headquarters-subsidiary. The use of artefacts, conventionally, modelled through EA will be considered in these network situations. Two general considerations for EA extensions are explored for the identified requirements at the level of the network: extension of artefacts through the network and alignment of network level artefacts with individual organization artefacts. The list of requirements provides the basis for a constructivist extension of EA in the following ways. Firstly, for descriptive aspects, it offers constructivist insights to guide extensions for particular EA techniques and concepts. Secondly, for prescriptive aspects it defines a set of capability dimensions, which improve the analysis and assessment of organization capabilities for business network situations.

Correlations and volatility spillovers across commodity and stock markets: Linking energies, food, and gold

This paper employs a VAR-GARCH model to investigate the return links and volatility transmission between the S&P 500 and commodity price indices for energy, food, gold and beverages over the turbulent period from 2000 to 2011. Understanding the price behavior of commodity prices and the volatility transmission mechanism between these markets and the stock exchanges are crucial for each participant, including governments, traders, portfolio managers, consumers, and producers. For return and volatility spillover, the results show significant transmission among the S&P 500 and commodity markets. The past shocks and volatility of the S&P 500 strongly influenced the oil and gold markets. This study finds that the highest conditional correlations are between the S&P 500 and gold index and the S&P 500 and WTI index. We also analyze the optimal weights and hedge ratios for commodities/S&P 500 portfolio holdings using the estimates for each index. Overall, our findings illustrate several important implications for portfolio hedgers for making optimal portfolio allocations, engaging in risk management and forecasting future volatility in equity and commodity markets. © 2013 Elsevier B.V.

Architectural modelling of maize under water stress

Two field experiments using maize (Pioneer 31H50) and three watering regimes [(i) irrigated for the whole crop cycle, until anthesis, (ii) not at all (experiment 1) and (iii) fully irrigated and rain grown for the whole crop cycle (experiment 2)] were conducted at Gatton, Australia, during the 2003-04 season. Data on crop ontogeny, leaf, sheath and internode lengths and leaf width, and senescence were collected at 1- to 3-day intervals. A glasshouse experiment during 2003 quantified the responses of leaf shape and leaf presentation to various levels of water stress. Data from experiment 1 were used to modify and parameterise an architectural model of maize (ADEL-Maize) to incorporate the impact of water stress on maize canopy characteristics. The modified model produced accurate fitted values for experiment 1 for final leaf area and plant height, but values during development for leaf area were lower than observed data. Crop duration was reasonably well fitted and differences between the fully irrigated and rain-grown crops were accurately predicted. Final representations of maize crop canopies were realistic. Possible explanations for low values of leaf area are provided. The model requires further development using data from the glasshouse study and before being validated using data from experiment 2 and other independent data. It will then be used to extend functionality in architectural models of maize. With further research and development, the model should be particularly useful in examining the response of maize production to water stress including improved prediction of total biomass and grain yield. This will facilitate improved simulation of plant growth and development processes allowing investigation of genotype by environment interactions under conditions of suboptimal water supply.