Análisis financiero de la Unión de Cooperativas de Cafes Especiales Cordillera Isabelia R.L. (UCCEI-RL), Matagalpa, 2010-2013

El Análisis Financiero se utiliza para diagnosticar la situación y perspectiva interna, sin embargo, evaluar la capacidad de una cooperativa para permanecer solvente involucra mucho más que evaluar los recursos líquidos disponibles al cierre de un per��odo contable, se debe tomar en cuenta, cuánto efectivo recibe la empresa durante el año, cuáles son las fuentes de ingresos de efectivo, a cuánto ascienden los desembolsos que se han hecho en el año. Para responder a estas interrogantes se hace necesario analizar el comportamiento de los indicadores financieros de la cooperativa. El trabajo consiste en un estudio de caso que tiene por objetivo analizar la sostenibilidad financiera de la la Unión de Cooperativas de Cafés Especiales Cordillera Isabelia R.L (UCCEI - R.L), Matagalpa, 2010 – 2013, a través del análisis de los principales indicadores fianacieros aplicables a la cooperativa: estructur a de costos, análisis financiero mediante el metodo dinàmico, punto de equilibrio, ratios financieros. La investigación es cuantitativa, no experimental basada en un estudio de caso, retrospectiva de corte transversal, se centra en el análisis financiero de la Unión de Cooperativas de Cafés Especiales Cordillera Isabelia R.L. Para la realización del trabajo se consolidó informacion contable de la empresa para la obtención de estructuras de costos, estados financieros, cálculos de los ratios y punto de equilibrio. Los servicios que oferta la empresa, son el beneficiado de café pergamino y la comercialización de café oro verde, de estos dos servicios en el que se incurre en mayores costos es en el servicio de beneficiado de café. La relación ingresos versus costos de producción total en cada uno de los servicios ofertados, el servicio que genera mayores ingresos es la comercialización (exportación), teniendo un comportamiento creciente en los cuatro periodos en estudio. En cambio, el servicio de beneficiado presenta un déficit en los ingresos, esto por la tarifa de venta establecida en los estatutos de UCCEI, la cual, se mantiene desde hace cinco años en 0.198 centavos dólar por kilogramo, menor a la tarifa de mercado que es de 0.33 centavos dó lar por kilogra mo beneficiado. El punto de equilibrio fue superado en los periodos 2011 al 2013, lo que significa que se han recuperado los costos variables, más los costos fijos asociados a las operaciones de la empresa, permitiendo la obtención de excedentes en estos periodos. La empresa cooperativa, ha sido una empresa Suficientemente sólida, evidenciándose en el comportamiento de los activos versus pasivos, donde los activos circulantes promedios en los cuatro periodos (60.71 por ciento) son mayores a los pasivos circulantes promedios (54.90 por ciento). En el analisis de la rentabilidad por el metodo Dupont, demuestra que no se obtuvo rentabilidad en el 2010, sino hasta el año 2011 con 0.05, incrementando en el 2012 a 0.10 y disminuyò en el 2013 a 0.09, por la baja de los ingresos por ventas y por ende de los excedentes. La empresa cooperativa es sostenible en términos financieros tomando en cuenta el comportamiento de los principales indicadores financieros, punto de equilibrio y la rentabilidad

R&D Policy in Economies with Endogenous Growth and Non-Renewable Resources

The aim of this paper is to analyze how active R&D policies affect the growth rate of an economy with endogenous growth and non-renewable resources. We know from Scholz and Ziemens (1999) and Groth (2006) that in infinitely lived agents (ILA) economies, any active R&D policy increases the growth rate of the economy. To see if this result also appears in economies with finite lifetime agents, we developed an endogenous growth overlapping generations (OLG) economy à la Diamond which uses non-renewable resources as essential inputs in final good’s production. We show analytically that any R&D policy that reduces the use of natural resources implies a raise in the growth rate of the economy. Numerically we show that in economies with low intertemporal elasticity of substitution (IES), active R&D policies lead the economy to increase the depletion of non-renewable resources. Nevertheless, we find that active R&D policies always imply increases in the endogenous growth rate, in both scenarios. Furthermore, when the IES coefficient is lower (greater) than one, active R&D policies affect the growth rate of the economy in the ILA more (less) than in OLG economies.

Records of hydrologic data, Walton County, Florida

This report presents discharge, chemical analyses, temperatures, and specific conductance records collected at 25 surface-water sites and chemical analyses of ground water, well descriptions and records of ground-water levels collected at 164 ground-water sites. It also contains 35 logs of the sedimentary rocks penetrated in the drilling of wells and test borings ranging in depth from 147 to 625 feet. These hydrologic data were collected as part of an investigation of the water resources of the county. The interpretative results of the investigation are in the report entitled, "Water resources of Walton County," by C. A. Pascale (in preparation, 1971). (108 page document)

PICES-GLOBEC International Program on Climate Change and Carrying Capacity: Report of 2001 BASS/MODEL, MONITOR and REX Workshops, and the 2002 MODEL/REX Workshop

Table of Contents [pdf, 0.22 Mb] Executive Summary [pdf, 0.31 Mb] Report of the 2001 BASS/MODEL Workshop [pdf, 0.65 Mb] To review ecosystem models for the subarctic gyres Report of the 2001 MONITOR Workshop [pdf, 0.7 Mb] To review ecosystem models for the subarctic gyres Workshop presentations: Sonia D. Batten PICES Continuous Plankton Recorder pilot project Phillip R. Mundy GEM (Exxon Valdez Oil Spill Trustee Council`s "Gulf Ecosystem Monitoring" initiative) and U.S. GOOS plans in the North Pacific Ron McLaren and Brian O`Donnell A proposal for a North Pacific Action group of the international Data Buoy Cooperation Panel Gilberto Gaxiola-Castrol and Sila Najera-Martinez The Mexican oceanographic North Pacific program: IMECOCAL Sydney Levitus Building global ocean profile and plankton databases for scientific research Report of the 2001 REX Workshop [pdf, 1.73 Mb] On temporal variations in size-at-age for fish species in coastal areas around the Pacific Rim Workshop presentations: Brian J. Pyper, Randall M. Peterman, Michael F. Lapointe and Carl J. Walters [pdf, 0.33 Mb] Spatial patterns of covariation in size-at-age of British Columbia and Alaska sockeye salmon stocks and effects of abundance and ocean temperature R. Bruce MacFarlane, Steven Ralston, Chantell Royer and Elizabeth C. Norton [pdf, 0.4 Mb] Influences of the 1997-1998 El Niño and 1999 La Niña on juvenile Chinook salmon in the Gulf of the Farallones Olga S. Temnykh and Sergey L. Marchenko [pdf, 0.5 Mb] Variability of the pink salmon sizes in relation with abundance of Okhotsk Sea stocks Ludmila A. Chernoivanova, Alexander N. Vdoven and D.V. Antonenko [pdf, 0.3 Mb] The characteristic growth rate of herring in Peter the Great Bay (Japan/East Sea) Nikolay I. Naumenko [pdf, 0.5 Mb] Temporal variations in size-at-age of the western Bering Sea herring Evelyn D. Brown [pdf, 0.45 Mb] Effects of climate on Pacific herring, Clupea pallasii, in the northern Gulf of Alaska and Prince William Sound, Alaska Jake Schweigert, Fritz Funk, Ken Oda and Tom Moore [pdf, 0.6 Mb] Herring size-at-age variation in the North Pacific Ron W. Tanasichuk [pdf, 0.3 Mb] Implications of variation in euphausiid productivity for the growth, production and resilience of Pacific herring (Clupea pallasi) from the southwest coast of Vancouver Island Chikako Watanabe, Ahihiko Yatsu and Yoshiro Watanabe [pdf, 0.3 Mb] Changes in growth with fluctuation of chub mackerel abundance in the Pacific waters off central Japan from 1970 to 1997 Yoshiro Watanabe, Yoshiaki Hiyama, Chikako Watanabe and Shiro Takayana [pdf, 0.35 Mb] Inter-decadal fluctuations in length-at-age of Hokkaido-Sakhalin herring and Japanese sardine in the Sea of Japan Pavel A. Balykin and Alexander V. Buslov [pdf, 0.4 Mb] Long-term variability in length of walley pollock in the western Bering Sea and east Kamchtka Alexander A. Bonk [pdf, 0.4 Mb] Effect of population abundance increase on herring distribution in the western Bering Sea Sergey N. Tarasyuk [pdf, 0.4 Mb] Survival of yellowfin sole (Limanda aspera Pallas) in the northern part of the Tatar Strait (Sea of Japan) during the second half of the 20th century Report of the 2002 MODEL/REX Workshop [pdf, 1.2 Mb] To develop a marine ecosystem model of the North Pacific Ocean including pelagic fishes Summary and Overview [pdf, 0.4 Mb] Workshop presentations: Bernard A. Megrey, Kenny Rose, Francisco E. Werner, Robert A. Klumb and Douglas E. Hay [pdf, 0.47 Mb] A generalized fish bioenergetics/biomass model with an application to Pacific herring Robert A. Klumb [pdf, 0.34 Mb] Review of Clupeid biology with emphasis on energetics Douglas E. Hay [pdf, 0.47 Mb] Reflections of factors affecting size-at-age and strong year classes of herring in the North Pacific Shin-ichi Ito, Yutaka Kurita, Yoshioki Oozeki, Satoshi Suyama, Hiroya Sugisaki and Yongjin Tian [pdf, 0.34 Mb] Review for Pacific saury (Cololabis saira) study under the VENFISH project lexander V. Leonov and Gennady A. Kantakov [pdf, 0.34 Mb] Formalization of interactions between chemical and biological compartments in the mathematical model describing the transformation of nitrogen, phosphorus, silicon and carbon compounds Herring group report and model results [pdf, 0.34 Mb] Saury group report and model results [pdf, 0.46 Mb] Model experiments and hypotheses Recommendations [pdf, 0.4 Mb] Achievements and future steps Acknowledgements [pdf, 0.29 Mb] References [pdf, 0.32 Mb] Appendix 1. List of Participants [pdf, 0.32 Mb] Appendices 2-5. FORTRAN codes [pdf, 0.4 Mb] (Document pdf contains 182 pages)

Descripção dos emblemas allegoricos, e seus epigramas, com que se adornou a illuminação que na fachada das cazas de sua residencia apresentou ao publico o coronel Antonio José da Silva Braga, na noute de 6 de fevereiro de 1818, em que se celebrou com pompa verdadeiramente real a feliz, e gloriosa acclamação do muito alto, e poderoso Rei Nosso Senhor D. João Sexto, e nas tres noites seguintes dos dias 7, 8, e 9 em memoria do seu reconhecimento, amor, e lealdade, que professa ao mesmo Augusto senhor, cuja preciosa vida os ceos dilatem por longos annos para gloria e delicia de toda a naçam portugueza

Coleção Marcio Moreira Alves.

Sermam que pregou o R. P. Antonio Vieira da Companhia de Jesus, na Capella Real o primeiro de janeiro de 1642

Apresenta o sermão proferido pelo padre Antonio Vieira na Capela Imperial em 1º de janeiro de 1642. O documento reflete a batalha jur��dica e teológica para a Restauração da coroa de Portugal, também defendida por teólogos através de sermões que eram publicados às expensas do Tesouro Real

Diccionario bibliographico brazileiro pelo Doutor Augusto Victorino Alves Sacramento Blake

Considerada a melhor bibliografia de autores brasileiros do per��odo colonial até o século XIX. Apresenta a biografia de cada autor e as obras por ele produzidas. A introdução narra os primórdios da tipografia no Brasil e o nascedouro das primeiras sociedades liter��rias no país. A obra tornou-se famosa e muito respeitada. Recebeu cr��tica quanto a ordem de entrada dos autores pelo prenome, costume de época. O autor colaborou em O Ateneu, O Mosaico, Anais Brasileiros de Medicina e Revista do IHGB.

Indice do dicionário bibliogr��fico brasileiro do dr. Augusto Victorino Alves do Sacramento Blake : por ordem alfabetica dos sobrenomes e por estados, com anexos dos estrangeiros que viveram no Brasil

A data provável da publicação é o ano de 1949.

De re etymologica: vasc. -(r)antz ‘hacia’

Iker bilduma = Colección Iker, nº 17

Vida de D. Nuno Alvares Pereyra, segundo condestavel de Portugal, conde de Ourem Arrayolos, e Barcellos, mordomo mor de El Rey D. João o primeiro; Senhor donatário das Villas de Valença, Basto, Bouças, Baltar... : progenitor da Casa Real, pela Serenissima de Bragança em Portugal, ascendente das de Castella, França, Austria, Saboya, e dos monarcas, soberanos, principes, potentados, senhores e ilustres famílias da Europa : novamente composta pelo M. R. Padre Fr. Domingos Teixeyra, religioso eremita de Santo Agostinho, offerecida á magestade de Elrey D. João V, Nosso Senhor

Frei Domingos Teixeira, religioso da Ordem de Santo Agostinho e historiador, nasceu em Celorico de Basto entre os anos de 1675 e 1680 e morreu em 1726. Professou, em 1695, no Convento da Graça, em Lisboa e exerceu o cargo de Sacristão-Mor do Convento da Penha de França. Dedicou-se a escrever narrativas históricas, tendo sido acusado de plagiar ‘A Vida do Condestável’, de Jacinto Freire de Andrade, utilizando-se de anotações deste escritor. Trata-se da primeira edição da obra, que teve ainda uma segunda edição, custeada pelo livreiro Inácio Nogueira Xisto, na Oficina de Francisco Luis Ameno, em 1749. José dos Santos em seu ‘Catálogo da Livraria do Conde de Arneal’ nos diz que ‘a primeira edição é muito estimada e rara, sendo considerada obra de bastante merecimento para o estudo e história do Santo Condestável D. Nuno Álvares Pereira e dos seus heroicos feitos militares

Numerical Simulation of R-M Instability

In order to capture shock waves and contact discontinuities in the field and easy to program with parallel computation a new algorithm is developed to solve the N-S equations for simulation of R-M instability problems. The method with group velocity control is used to suppress numerical oscillations, and an adaptive non-uniform mesh is used to get fine resolution. Numerical results for cylindrical shock-cylindrical interface interaction with a shock Mach number Ms=1.2 and Atwood number A=0.818, 0.961, 0.980 (the interior density of the interface/outer density p(1)/p(2) = 10, 50, 100, respectively), and for the planar shock-spherical interface interaction with Ms=1.2 and p(1)/p(2) = 14.28are presented. The effect of Atwood number and multi-mode initial perturbation on the R-M instability are studied. Multi-collisions of the reflected shock with the interface is a main reason of nonlinear development of the interface instability and formation of the spike-bubble structures In simulation with double mode perturbation vortex merging and second instability are found. After second instability the small vortex structures near the interface produced. It is important factor for turbulent mixing.