Diseño del sistema de gestión de calidad basado en la norma NTC ISO 9001:2008 para la empresa Ferrinpetrol S en C. de Bogotá D.C.

Bogotá (Colombia): Universidad de La Salle. Facultad de Ciencias Administrativas y Contables. Programa de Administración de Empresas

Análisis financiero aplicado a la empresa Transporte Consolidado S.A. de C.V. para el período 2004-2008.

Actualmente una sociedad está destinada a vivir bajo la Información, en donde existen herramientas que pueden ser necesarias para acceder a la búsqueda y el conocimiento mediante una educación de calidad. Este trabajo de graduación, es producto de una investigación de tipo descriptivo y explicativo, y de la acertada participación de los docentes directores designados; se realizó entre marzo y diciembre de 2009. Es así que surge como una respuesta a la necesidad de conocer y analizar los criterios que utiliza la empresa “TRANSPORTE CONSOLIDADO, S.A. DE CV”, para tomar decisiones en el área financiera, de lo cual se concluyó, principalmente, que este sector no tiene aplicación de técnicas de análisis e interpretación de estados financieros, limitándose a la simple observación de los distintos renglones que los conforman, sin llegar a relacionar las diferentes cuentas que los configuran; es por ello que se hace necesario que la entidad cuente con una herramienta capaz de darle respuesta a las interrogantes de cada miembro que conforma la entidad, para la mejor toma de decisiones de seguir o abstenerse de realizar actividades que beneficien o afecten dentro de la misma. De este modo se deduce la importancia que tiene el análisis Financiero en el desarrollo de las actividades de las empresas, y como su uso ayuda a la obtención de mejores beneficios dentro de la misma. Dentro de la investigación se analizan los rubros de cada cuenta de los estados financieros haciendo énfasis en las cuentas más significativas y relacionadas al capital de trabajo de la entidad utilizando métodos y técnicas de valuación, así como las razones financieras, mostrando gráficos que ayuden a una mayor interpretación del producto obtenido. Muchas veces para evaluar los resultados se deben de incluir diferentes variantes como son las políticas, económicas y sociales las cuales deben de incorporarse en el pronóstico. Para lo cual se recomienda que las empresas implementen, como una política institucional, la sistematización del análisis financiero interno, mediante la participación protagónica, dinámica y decidida del profesional contable. Se confía plenamente en que las entidades del sector investigado, los profesionales de ciencias económicas, los básicos de contabilidad financiera, se acogerán con agrado este trabajo de graduación y se beneficien con el esfuerzo realizado, tal es el propósito que sirvió de aliciente para conseguirlo.

La incidencia de la administración del capital de trabajo en el ciclo de conversión del efectivo en la empresa ferrepuestos, S.A. de C.V. 2004-2008.

Todas las empresas tienen problemas a lo largo de su trayectoria, por diferentes causas; una de las cuales tiene que ver con la falta de liquidez para hacerle frente a sus deudas, por lo que pueden llegar a tener problemas legales y hasta el cierre de las mismas. Dada la situación anterior, se decide investigar la relación existente entre la administración del capital de trabajo y el ciclo de conversión del efectivo de la empresa “FERREPUESTOS, S.A. DE C.V.”, ya que la empresa posee dificultades para hacerle frente a sus obligaciones; en forma general, los objetivos planteados para realizar la investigación son analizar como incide la administración del capital de trabajo en el ciclo de conversión del efectivo de la empresa y realizar un análisis financiero de las razones relacionadas con la liquidez, encontrar posibles deficiencias y sugerir algunas estrategias. La investigación según su naturaleza, se define como descriptivo y explicativo, las unidades de análisis son las personas encargadas de la información financiera en la entidad y el universo es la empresa, los instrumentos para recolectar la información primeramente es la entrevista realizada a los informantes clave de la investigación, los cuales son el contador, el gerente financiero y la encargada de cobros, a los cuales se les realizaron varias preguntas relativas a generalidades de la empresa, políticas existentes en la entidad referentes a cobros y compras; las personas que intervienen en el manejo del efectivo; así como los procesos que se siguen para otorgar créditos a los clientes y para realizar compras al crédito. Otro instrumento es el análisis financiero con la información recibida de la empresa, con la cual se espera obtener los resultados sobre el problema existente y poder darle sugerencias a la entidad. En cuanto a los resultados obtenidos por la entrevista realizada a los informantes, las tres personas entrevistadas concluyen de manera similar a cada una de las preguntas realizadas, como por ejemplo ¿Cuáles son las políticas de crédito de la empresa?, las tres personas entrevistadas respondieron que primero se realiza una investigación del cliente y se obtienen garantías de este, para el cual el crédito inicial es de 15 días y se amplía el plazo de acuerdo al volumen de compra y al record crediticio del cliente. Con respecto a los resultados obtenidos por el análisis financiero es que la entidad no cuenta con el efectivo necesario para hacerle frente a las obligaciones y el ciclo de conversión del efectivo es bastante alto, problemas generados por altos volúmenes de costos y gastos que disminuyen en gran manera las utilidades, grandes cantidades de inventarios y baja rotación de estos mismos y también largos períodos para hacer efectivas las cuentas por cobrar; aunque el período de pago a los proveedores es más alto se debe revisar ya que puede afectar el record crediticio de la entidad.

Annual Review : practice and research in career counseling and development – 2008

The career development literature published in 2008 is summarized and presented thematically: (a) professional issues, (b) career assessment, (c) career development, (d) career theory and concepts, (e) career interventions, (f) advances in technology, (g) employment, (h) international perspectives, and (i) research design and methodology. Traditional and emerging theories and practices are robust and vibrant.

Identifying programs to reduce road trauma to A.C.T. motorcyclists

A broad range of motorcycle safety programs and systems exist in Australia and New Zealand. These vary from statewide licensing and training systems run by government licensing and transport agencies to safety programs run in small communities and by individual rider groups. While the effectiveness of licensing and training has been reviewed and recommendations for improvement have been developed (e.g. Haworth & Mulvihill, 2005), little is known about many smaller or innovative programs, and their potential to improve motorcycle safety in the ACT.

Influence of historic land use change on the biosphere-atmosphere-exchange of C and N trace gases in the humid, subtropical region of Queensland

Increases in atmospheric concentrations of the greenhouse gases (GHGs) carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O) due to human activities have been linked to climate change. GHG emissions from land use change and agriculture have been identified as significant contributors to both Australia’s and the global GHG budget. This is expected to increase over the coming decades as rates of agriculture intensification and land use change accelerate to support population growth and food production. Limited data exists on CO2, CH4 and N2O trace gas fluxes from subtropical or tropical soils and land uses. To develop effective mitigation strategies a full global warming potential (GWP) accounting methodology is required that includes emissions of the three primary greenhouse gases. Mitigation strategies that focus on one gas only can inadvertently increase emissions of another. For this reason, detailed inventories of GHGs from soils and vegetation under individual land uses are urgently required for subtropical Australia. This study aimed to quantify GHG emissions over two consecutive years from three major land uses; a well-established, unfertilized subtropical grass-legume pasture, a 30 year (lychee) orchard and a remnant subtropical Gallery rainforest, all located near Mooloolah, Queensland. GHG fluxes were measured using a combination of high resolution automated sampling, coarser spatial manual sampling and laboratory incubations. Comparison between the land uses revealed that land use change can have a substantial impact on the GWP on a landscape long after the deforestation event. The conversion of rainforest to agricultural land resulted in as much as a 17 fold increase in GWP, from 251 kg CO2 eq. ha-1 yr-1 in the rainforest to 889 kg CO2 eq. ha-1 yr-1 in the pasture to 2538 kg CO2 eq. ha-1 yr-1 in the lychee plantation. This increase resulted from altered N cycling and a reduction in the aerobic capacity of the soil in the pasture and lychee systems, enhancing denitrification and nitrification events, and reducing atmospheric CH4 uptake in the soil. High infiltration, drainage and subsequent soil aeration under the rainforest limited N2O loss, as well as promoting CH4 uptake of 11.2 g CH4-C ha-1 day-1. This was among the highest reported for rainforest systems, indicating that aerated subtropical rainforests can act as substantial sink of CH4. Interannual climatic variation resulted in significantly higher N2O emission from the pasture during 2008 (5.7 g N2O-N ha day) compared to 2007 (3.9 g N2O-N ha day), despite receiving nearly 500 mm less rainfall. Nitrous oxide emissions from the pasture were highest during the summer months and were highly episodic, related more to the magnitude and distribution of rain events rather than soil moisture alone. Mean N2O emissions from the lychee plantation increased from an average of 4.0 g N2O-N ha-1 day-1, to 19.8 g N2O-N ha-1 day-1 following a split application of N fertilizer (560 kg N ha-1, equivalent to 1 kg N tree-1). The timing of the split application was found to be critical to N2O emissions, with over twice as much lost following an application in spring (emission factor (EF): 1.79%) compared to autumn (EF: 0.91%). This was attributed to the hot and moist climatic conditions and a reduction in plant N uptake during the spring creating conditions conducive to N2O loss. These findings demonstrate that land use change in subtropical Australia can be a significant source of GHGs. Moreover, the study shows that modifying the timing of fertilizer application can be an efficient way of reducing GHG emissions from subtropical horticulture.

Evaluation of TxDOT’s J.A.C.K. model for revenue and expenditure projections

This research report documents work conducted by the Center for Transportation (CTR) at The University of Texas at Austin in analyzing the Joint Analysis using the Combined Knowledge (J.A.C.K.) program. This program was developed by the Texas Department of Transportation (TxDOT) to make projections of revenues and expenditures. This research effort was to span from September 2008 to August 2009, but the bulk of the work was completed and presented by December 2008. J.A.C.K. was subsequently renamed TRENDS, but for consistency with the scope of work, the original name is used throughout this report.

The macrophage-inducible C-type lectin, Mincle, is an essential component of the innate immune response to Candida albicans

The recognition of carbohydrate moieties by cells of the innate immune system is emerging as an essential element in antifungal immunity, but despite the number and diversity of lectins expressed by innate immune cells, few carbohydrate receptors have been characterized. Mincle, a C-type lectin, is expressed predominantly on macrophages, and is here shown to play a role in macrophage responses to the yeast Candida albicans. After exposure to the yeast in vitro, Mincle localized to the phagocytic cup, but it was not essential for phagocytosis. In the absence of Mincle, production of TNF-_ by macrophages was reduced, both in vivo and in vitro. In addition, mice lacking Mincle showed a significantly increased susceptibility to systemic candidiasis. Thus, Mincle plays a novel and nonredundant role in the induction of inflammatory signaling in response to C. albicans infection.

Seasonal variation in cardiovascular disease risk factors in a subarctic population : the Tromso Study 1979-2008

Background Seasonal changes in cardiovascular disease (CVD) risk factors may be due to exposure to seasonal environmental variables like temperature and acute infections or seasonal behavioural patterns in physical activity and diet. Investigating the seasonal pattern of risk factors should help determine the causes of the seasonal pattern in CVD. Few studies have investigated the seasonal variation in risk factors using repeated measurements from the same individual, which is important as individual and population seasonal patterns may differ. Methods The authors investigated the seasonal pattern in systolic and diastolic blood pressure, heart rate, body weight, total cholesterol, triglycerides, high-density lipoprotein cholesterol, C reactive protein and fibrinogen. Measurements came from 38 037 participants in the population-based cohort, the Tromsø Study, examined up to eight times from 1979 to 2008. Individual and population seasonal patterns were estimated using a cosinor in a mixed model. Results All risk factors had a highly statistically significant seasonal pattern with a peak time in winter, except for triglycerides (peak in autumn), C reactive protein and fibrinogen (peak in spring). The sizes of the seasonal variations were clinically modest. Conclusions Although the authors found highly statistically significant individual seasonal patterns for all risk factors, the sizes of the changes were modest, probably because this subarctic population is well adapted to a harsh climate. Better protection against seasonal risk factors like cold weather could help reduce the winter excess in CVD observed in milder climates.

History behind the egg: Women's comprehensive histories and IVF outcomes, Australia, 2008-2009 [abstract]

The individual history of infertile women, as well as their age, may influence their response to in vitro fertilisation (IVF) cycles. This study examined the associations between women’s histories and two IVF outcomes: eggs aspirated (EA) and proportion with normal, two-pronuclei (2PN), fertilisation. This is a cross-sectional survey of infertile women (n=141, 27-46 years) from a multi-centre clinical sample. Participants completed a survey of socio-demographic, relationship, lifestyle, reproductive and fertility factors, medical conditions and recurrent symptoms. Among participants with heterosexual partners (n=122), associations between women’s histories and EA or 2PN fertilisation were analysed using linear and logistic modelling, respectively, adjusted for age at EA and accounting for multiple IVF cycles (n=313 cycles). Participants aged 35+ years had reproductive histories of miscarriage only (16.9%), termination only (9.9%) or birth+termination (5.6%) that were 2-, 3- and 4-fold higher, respectively, than those aged <35 years (7.1%, 2.9%, 1.4%). More years of oral contraceptive use were associated with a lower mean EA: never used, 14.6 EA; 0-2 years, 11.7 EA; 3-5 years, 8.6 EA; 6þ years, 8.2 EA (p=.04). Participants with polycystic ovary syndrome had a higher mean EA (11.5) than those without the condition (8.3 EA, p<.01). Participants in trade or service occupations had lower proportions of 2PN fertilisation (51.7%) than participants in other occupations (professional, 58.6%; manual/other, 63.6%, p<.02). Increasing women’s age and prolonged used of oral contraceptives were associated with lower EA from IVF cycles; PCOS was associated with higher EA. Occupational exposures may have a detrimental effect on normal fertilisation rates.

Chimaeric HIV-1 subtype C Gag molecules with large in-frame C-terminal polypeptide fusions form virus-like particles

HIV-1 Pr55 Gag virus-like particles (VLPs) are strong immunogens with potential as candidate HIV vaccines. VLP immunogenicity can be broadened by making chimaeric Gag molecules: however, VLPs incorporating polypeptides longer than 200 aa fused in frame with Gag have not yet been reported. We constructed a range of gag-derived genes encoding in-frame C-terminal fusions of myristoylation-competent native Pr55Gag and p6-truncated Gag (Pr50Gag) to test the effects of polypeptide length and sequence on VLP formation and morphology, in an insect cell expression system. Fused sequences included a modified reverse transcriptase-Tat-Nef fusion polypeptide (RTTN, 778 aa), and truncated versions of RTTN ranging from 113 aa to 450 aa. Baculovirus-expressed chimaeric proteins were examined by western blot and electron microscopy. All chimaeras formed VLPs which could be purified by sucrose gradient centrifugation. VLP diameter increased with protein MW, from ∼100 nm for Pr55Gag to ∼250 nm for GagRTTN. The presence or absence of the Gag p6 region did not obviously affect VLP formation or appearance. GagRT chimaeric particles were successfully used in mice to boost T-cell responses to Gag and RT that were elicited by a DNA vaccine encoding a GagRTTN polypeptide, indicating the potential of such chimaeras to be used as candidate HIV vaccines. © 2008 Elsevier B.V. All rights reserved.

HIV-1 subtype C Pr55gag virus-like particle vaccine efficiently boosts baboons primed with a matched DNA vaccine

A DNA vaccine expressing human immunodeficiency virus type 1 (HIV-1) southern African subtype C Gag (pTHGag) and a recombinant baculovirus Pr55gag virus-like particle prepared using a subtype C Pr55gag protein (Gag VLP) was tested in a prime-boost inoculation regimen in Chacma baboons. The response of five baboons to Gag peptides in a gamma interferon (IFN-γ) enzyme-linked immunospot (ELISPOT) assay after three pTHGag immunizations ranged from 100 to 515 spot-forming units (s.f.u.) per 106 peripheral blood mononuclear cells (PBMCs), whilst the response of two baboons to the Gag VLP vaccine ranged from 415 to 465 s.f.u. per 106 PBMCs. An increase in the Gag-specific response to a range of 775-3583 s.f.u. per 106 PBMCs was achieved by boosting with Gag VLPs the five baboons that were primed with pTHGag. No improvement in Gag responses was achieved in this prime-boost inoculation regimen by increasing the number of pTHGag inoculations to six. IFN-γ responses were mapped to several peptides, some of which have been reported to be targeted by PBMCs from HIV-1 subtype C-infected individuals. Gag VLPs, given as a single-modality regimen, induced a predominantly CD8+ T-cell IFN-γ response and interleukin-2 was a major cytokine within a mix of predominantly Th1 cytokines produced by a DNA-VLP prime-boost modality. The prime-boost inoculation regimen induced high serum p24 antibody titres in all baboons, which were several fold above that induced by the individual vaccines. Overall, this study demonstrated that these DNA prime/VLP boost vaccine regimens are highly immunogenic in baboons, inducing high-magnitude and broad multifunctional responses, providing support for the development of these products for clinical trials. © 2008 SGM.