Plan de emprendimiento Restaurante Acuarela

Dadas las favorables condiciones actuales del mercado de los restaurantes en el país, con un tamaño de mercado en Bogotá de más de 4 billones de pesos por año y un crecimiento ponderado estimado del 7% para los siguientes años, el Restaurante ACUARELA decide incursionar con una idea fresca e innovadora en el mercado de ofertas gastronómicas en la capital; la necesidad de los capitalinos y sus visitantes de encontrar diferentes opciones saludables y elaboradas con altos estándares de calidad a la hora de comer y un lugar en donde puedan encontrar productos con ofertas de valor diferenciadas, se convierten en motor y eje central de la idea a desarrollar, en dónde los clientes no sólo disfrutarán de una excelente comida sino vivirán toda una experiencia diferente e inigualable.

Fletes nacionales e internacionales para perfiles logísticos de los diferentes sectores en Colombia

En la actualidad, la actividad económica de Colombia se divide en sectores y subsectores que contribuyen al crecimiento del país en términos mercantiles. Al no existir un estudio sobre la logística en cada uno de estos, muchas condiciones favorables para el desarrollo económico tales como la excelente ubicación del país, puertos estratégicamente localizados que facilitan el comercio exterior y demás, se desaprovechan y no permiten a las empresas lograr un mayor control respecto al flujo tanto de productos como de información. Ahora bien, para la movilización de los productos de cada sector se debe hacer uso de transporte terrestre, marítimo, aéreo o sistemas multimodales que sean manejados de la forma más eficiente. Sin embargo, por términos de infraestructura vial en caso del transporte terrestre, las empresas deben incurrir en altos costos que afectan todo el rendimiento de la cadena de valor, no solo a nivel monetario sino también en tiempos de respuesta. Poder evidenciar el impacto de la infraestructura vial interna en la cadena de suministro, además de las diferentes etapas que se deben tener en cuenta para el comercio a nivel internacional, permitiría a los empresarios de los diferentes sectores económicos en Colombia, poder desarrollar planes de mejora en sus procesos internos y externos, así como prósperas relaciones con clientes. Adicionalmente, respecto a los procesos de exportación, la diversificación de mercados y productos contribuye a un mejor aprovechamiento de tratados de libre comercio, factor que favorece la competitividad y la posibilidad de alianzas estratégicas que permitan hacer frente a la globalización de la economía, que a su vez asegura la perdurabilidad de una empresa en cada uno de los sectores estudiados. El desarrollo de este proyecto permitirá no solamente conocer los costos promedio en los que se incurre para movilizar productos según las condiciones de las cadenas de valor de cada sector, sino también las rutas alternativas que puede tomar la mercancía con el fin de lograr una efectividad del proceso del transporte y de igual forma, tomar medidas respecto a la competitividad de una empresa a nivel de almacenamiento y distribución.

How may tropical cyclones change in a warmer climate?

Tropical Cyclones (TC) under different climate conditions in the Northern Hemisphere have been investigated with the Max Planck Institute (MPI) coupled (ECHAM5/MPIOM) and atmosphere (ECHAM5) climate models. The intensity and size of the TC depend crucially on resolution with higher wind speed and smaller scales at the higher resolutions. The typical size of the TC is reduced by a factor of 2.3 from T63 to T319 using the distance of the maximum wind speed from the centre of the storm as a measure. The full three dimensional structure of the storms becomes increasingly more realistic as the resolution is increased. For the T63 resolution, three ensemble runs are explored for the period 1860 until 2100 using the IPCC SRES scenario A1B and evaluated for three 30 year periods at the end of the 19th, 20th and 21st century, respectively. While there is no significant change between the 19th and the 20th century, there is a considerable reduction in the number of the TC by some 20% in the 21st century, but no change in the number of the more intense storms. Reduction in the number of storms occurs in all regions. A single additional experiment at T213 resolution was run for the two latter 30-year periods. The T213 is an atmospheric only experiment using the transient Sea Surface Temperatures (SST) of the T63 resolution experiment. Also in this case, there is a reduction by some 10% in the number of simulated TC in the 21st century compared to the 20th century but a marked increase in the number of intense storms. The number of storms with maximum wind speeds greater than 50ms-1 increases by a third. Most of the intensification takes place in 2 the Eastern Pacific and in the Atlantic where also the number of storms more or less stays the same. We identify two competing processes effecting TC in a warmer climate. First, the increase in the static stability and the reduced vertical circulation is suggested to contribute to the reduction in the number of storms. Second, the increase in temperature and water vapor provide more energy for the storms so that when favorable conditions occur, the higher SST and higher specific humidity will contribute to more intense storms. As the maximum intensity depends crucially on resolution, this will require higher resolution to have its full effect. The distribution of storms between different regions does not, at first approximation, depend on the temperature itself but on the distribution of the SST anomalies and their influence on the atmospheric circulation. Two additional transient experiments at T319 resolution where run for 20 years at the end of the 20th and 21st century, respectively using the same conditions as in the T213 experiments. The results are consistent with the T213 study. The total number of tropical cyclones were similar to the T213 experiment but were generally more intense. The change from the 20th to the 21st century was also similar with fewer TC in total but with more intense cyclones.

Cell cycle perturbations induced by infection with the coronavirus infectious bronchitis virus and their effect on virus replication

In eukaryotic cells, cell growth and division occur in a stepwise, orderly fashion described by a process known as the cell cycle. The relationship between positive-strand RNA viruses and the cell cycle and the concomitant effects on virus replication are not clearly understood. We have shown that infection of asynchronously replicating and synchronized replicating cells with the avian coronavirus infectious bronchitis virus (IBV), a positive-strand RNA virus, resulted in the accumulation of infected cells in the G(2)/M phase of the cell cycle. Analysis of various cell cycle-regulatory proteins and cellular morphology indicated that there was a down-regulation of cyclins D1 and D2 (G(2) regulatory cyclins) and that a proportion of virus-infected cells underwent aberrant cytokinesis, in which the cells underwent nuclear, but not cytoplasmic, division. We assessed the impact of the perturbations on the cell cycle for virus-infected cells and found that IBV-infected G(2)/M-phase-synchronized cells exhibited increased viral protein production when released from the block when compared to cells synchronized in the Go phase or asynchronously replicating cells. Our data suggested that IBV induces a G(2)/M phase arrest in infected cells to promote favorable conditions for viral replication.

Case study modeling of turbulent and mesoscale fluxes over the BOREAS region

Results from aircraft and surface observations provided evidence for the existence of mesoscale circulations over the Boreal Ecosystem-Atmosphere Study (BOREAS) domain. Using an integrated approach that included the use of analytical modeling, numerical modeling, and data analysis, we have found that there are substantial contributions to the total budgets of heat over the BOREAS domain generated by mesoscale circulations. This effect is largest when the synoptic flow is relatively weak, yet it is present under less favorable conditions, as shown by the case study presented here. While further analysis is warranted to document this effect, the existence of mesoscale flow is not surprising, since it is related to the presence of landscape patches, including lakes, which are of a size on the order of the local Rossby radius and which have spatial differences in maximum sensible heat flux of about 300 W m−2. We have also analyzed the vertical temperature profile simulated in our case study as well as high-resolution soundings and we have found vertical profiles of temperature change above the boundary layer height, which we attribute in part to mesoscale contributions. Our conclusion is that in regions with organized landscapes, such as BOREAS, even with relatively strong synoptic winds, dynamical scaling criteria should be used to assess whether mesoscale effects should be parameterized or explicitly resolved in numerical models of the atmosphere.

On the connection between the 1984 Atlantic warm event and the 1982-1983 ENSO

The warm event which spread in the tropical Atlantic during Spring-Summer 1984 is assumed to be partially initiated by atmospheric disturbances, themselves related to the major 1982–1983 El-Niño which occurred 1 year earlier in the Pacific. This paper tests such an hypothesis. For that purpose, an atmospheric general circulation model (AGCM) is forced by different conditions of climatic and observed sea surface temperature and an Atlantic ocean general circulation model (OGCM) is subsequently forced by the outputs of the AGCM. It is firstly shown that both the AGCM and the OGCM correctly behave when globally observed SST are used: the strengthening of the trades over the tropical Atlantic during 1983 and their subsequent weakening at the beginning of 1984 are well captured by the AGCM, and so is the Spring 1984 deepening of the thermocline in the eastern equatorial Atlantic, simulated by the OGCM. As assumed, the SST anomalies located in the El-Niño Pacific area are partly responsible for wind signal anomaly in the tropical Atlantic. Though this remotely forced atmospheric signal has a small amplitude, it can generate, in the OGCM run, an anomalous sub-surface signal leading to a flattening of the thermocline in the equatorial Atlantic. This forced oceanic experiment cannot explain the amplitude and phase of the observed sub-surface oceanic anomaly: part of the Atlantic ocean response, due to local interaction between ocean and atmosphere, requires a coupled approach. Nevertheless this experiment showed that anomalous conditions in the Pacific during 82–83 created favorable conditions for anomaly development in the Atlantic.

Hälsofrämjande friskvårdsarbete : En fallstudie om friskvårdsarbete inom kommunal vård- och omsorgsförvaltning

Under senare år har frågan om ett hållbart arbetsliv blivit allt viktigare. Det innebär att goda arbetsförhållanden kommer att bidra till att människor orkar arbeta fram till pensionen. Friskvård har gått från att enbart vara en förmån till att bli en investering för att främja hälsa. Anställdas hälsa och arbetsmiljö är en del av personalfunktionens övergripande arbete för att behålla personal. Fysiskt krävande yrken som omsorgsarbete är ett stort arbetsmiljöproblem som kräver att organisationer försöker förhindra att arbetsrelaterad sjukdom inträffar. Syftet med detta examensarbete är att undersöka vilka förutsättningarna, ur ett medarbetarperspektiv, organisationer bör ta i beaktande för att skapa ett framgångsrikt arbete med hälsofrämjande friskvårdsaktiviteter inom kommunal vård- och omsorgsförvaltning. Arbetet är begränsat till personal inom Ludvika kommun. Friskvård kan förebygga sjukdom, men det kan också öka individens välbefinnande och kan därmed utgöra en framgångsrik strategi för att skapa hälsosammare arbetsplatser. En kombination av metoder användes för datainsamling, i form av en kvantitativ enkätundersökning och en kvalitativ fokusgruppintervju. Resultaten visade bland annat att majoriteten av de anställda är positiva till friskvård på arbetstid och att det är ett fördelaktigt sätt att öka deltagandet, även för dem som är mindre fysiskt aktiva. Tidsbrist och socialt stöd är skäl till varför fysisk aktivitet är lägre eller uteblir. Förutom att de anställda som har ett individuellt ansvar är det chefer, i samråd med organisationen, som har det övergripande ansvaret för att skapa goda förutsättningar för att främja hälsan.

De anställdas outnyttjade kreativitet : En fallstudie på Ica DE Borlänge

Syftet med examensarbetet var att med utgångspunkt i ett konkret exempel, beskriva hur företag kan organisera verksamheten för att ta till vara på de anställdas outnyttjade kreativitet. Materialet i examensarbetet kan mycket väl tillämpas och användas i andra organisationer än den studerade organisationen Ica DE Borlänge. Dock bör beaktande tas till den specifika kontexten som föreligger vid implementeringen av materialet. Med stöd av den teoretiska referensramen visar resultaten av analysen ett behov av en ny organisationsstruktur med tydliga roller och nya belöningssystem. Den studerade organisationen är en lärande organisation där ett medarbetarengagemang söker främjas. Genom en ny organisationsstruktur med tydliga roller ökar detta medarbetarengagemanget och fler genomförda förbättringar genomförs snabbare, vilket bidrar till att de anställdas outnyttjade kreativitet tillvaratas på ett framgångsrikt sätt. De nya belöningssystemen flyttar fokus till medarbetarengagemanget och förbättringsarbetet, vilket främjar ett genomsyrande Lean-tänkande i organisationen. Belöningssystemen skapar även jämnare produktionsflöden som höjer arbetssäkerheten, ökar produktionskvalitén, minimerar stress samt skapar goda förutsättningar för att beräkna personalbemanningen. Kvalitativa metoder har använts för datainsamlingen. Dessa utfördes genom en förstudie och en fallstudie. Fallstudien bestod utav bakgrundsintervjuer, en intervjustudie samt en observation. Det empiriska materialet visar att organisationen arbetar med ett omfattande förbättringsarbete i alla organisatoriska nivåer. Både chefer och medarbetare har viljan och ambitionen att få till ett framgångsrikt förbättringsarbete, men trots flera års arbete med Lean efterfrågas ändå mer tid, bättre organisationsstruktur samt en sambandskoordinatör med specialistkompetens som driver förbättringsarbetet framåt. Empirin ger en viss indikation på att förbättringsverksamheten har anpassats och organiserats till den befintliga organisationsstrukturen. Förbättringsarbetet torde bli mer framgångsrikt om verksamheten anpassas och organiseras utefter de anställdas outnyttjade kreativitet istället. I summering av slutsatsen åskådliggörs två centrala variabler som kan bidra till långsiktiga framgångar i arbetet med att tillvarata de anställdas outnyttjade kreativitet. En ny organisationsstruktur med tydliga roller som fokuserar på förbättringsarbetet samt nya belöningssystem för inlämnade förbättringsförslag, skulle vara av stor betydelse för ett långsiktigt medarbetarengagemang i en framgångsrik organisation.

A viabilidade do teletrabalho na PROCEMPA

Dentre as profundas modificações experimentadas na Sociedade e, em especial, as que se produzem no mundo do trabalho, observamos movimentos em direção a formas de trabalho flexível, entre as quais se insere o Teletrabalho. Sem ser propriamente novo no cenário mundial, no Brasil ele surge com maior expressão recentemente, passando a ocupar espaços na mídia em geral e nos ambientes universitários. Todavia, são poucas as referências acadêmicas brasileiras ao assunto e estudos se fazem necessários. Com a pretensão de contribuir com conhecimentos a respeito do assunto, sob o prisma da realidade brasileira e de uma situação particular, o estudo utilizou referências teóricas e empíricas para examinar a viabilidade do Teletrabalho na Companhia de Processamento de Dados do Município de Porto Alegre. Abrangeu a análise de condições organizacionais, técnicas, humanas, legais e sindicais compreendidas na proposta e incluiu, igualmente, uma sugestão para um projeto de demonstração. O estudo, notadamente qualitativo, valoriza as perspectivas de segmentos potencialmente envolvidos num processo de adoção de Teletrabalho pela Empresa, como elemento para a sua compreensão. Foi desenvolvido mediante a realização de entrevistas com representantes dos sindicatos da categoria, dos funcionários e chefias, Diretoria da Empresa e especialistas em assuntos jurídicos e segurança de informações. O estudo concluiu ser a introdução do Teletrabalho viável em parte, num sistema de voluntariado, em regime de tempo parcial e, pelo menos inicialmente, em ambientes de telecentros. Mesmo existindo uma série de condições favoráveis, o atendimento de certos prérequisitos e o equacionamento de dúvidas e dificuldades são essenciais para promover uma implementação adequada, considerando as condições internas da Empresa, seu papel institucional e o contexto social onde está inserida. A pesquisa, na verdade, pode ser considerada um passo inicial dentro de um processo mais amplo, que integra o domínio da tecnologia do Teletrabalho para uso interno na Empresa, se assim for desejado, ou como uma alternativa para proposição de novos serviços a clientes e à comunidade.

Estimando o impacto da renda na saúde através de programas de transferência de renda aos idosos de baixa renda no Brasil

Nível de renda e estado de saúde são variáveis correlacionadas tanto pelo fato de aumentos da primeira propiciarem maior acesso a bens e serviços que se refletem em melborias no estado de saúde das pessoas, como pelos ganhos de produtividade e de renda propiciadas por melborias da saúde do trabalhador. Esse artigo estuda os impactos da renda na saúde no Brasil, tendo como instrtrnlento para lidar com o problema de simultaneidade, as mudanças observadas em políticas de transferência de renda aos idosos de baixa renda. A estratégia usada foi comparar o estado de saúde de pessoas idosas de baixa renda - sem contar o efeito dos benefícios - antes e depois do incremento exógeno do recebimento de novos programas de transferência de renda. Utilizamos um estimador de diferenças em diferenças baseado em regressões logísticas. Os dados foram extraídos de suplementos especiais de saúde de pesquisas domiciliares do IBGE (PNAD 1998 e 2003). O trabalbo demonstra uma melbora diferenciada do estado de saúde de pessoas idosas de baixa renda

Participação no planejamento operacional: o caso de um grupo de agências do banco do Brasil no Espírito Santo.

Em um ambiente em profundas transformações as organizações estão na busca de modelos mais flexíveis. No sistema financeiro nacional essas mudanças são muito contundentes. O Banco do Brasil também vem se reestruturando utilizando novos modelos de gestão. O sistema de planejamento e controle é fundamental nesses modelos. O Banco do Brasil é uma empresa que se modernizou e conseguiu se sintonizar com o que há de moderno em gestão estratégica. Com uma grande rede de agências toma-se fundamental que as estratégias corporativas formuladas nesses modelos sejam disseminadas. É no planejamento operacional, incluindo o orçamento, que essas estratégias serão viabilizadas. Diante da complexidade e grande número de operações e atividades a serem realizadas este planejamento não pode ficar restrito aos administradores das agências. A gerência média, que está bem próxima das equipes, dos clientes e das minúcias das operações, é fundamental. Este estudo de caso, utilizando-se de pesquisa do tipo descritiva, aplicada e de campo, tendo como universo um grupo de agências de varejo do Banco do Brasil localizadas na região da Grande Vitória no Espírito Santo, analisou o nível de participação desse segmento gerencial nas diversas fases do sistema de planejamento e controle e constatou um razoável grau de participação numa forma direta mas ainda operacional, voltada mais para suas próprias atividades. Existem evidências de que condições favoráveis dentro da organização estejam propiciando um salto de qualidade e aprofundamento nessa participação da gerência média, tomando-se possível um maior envolvimento também em relação a assuntos ligados ao contexto no qual a organização está inserida e a sua visão.

Ambiente interno : a participação e o envolvimento das pessoas na busca do diferencial competitivo

Day after day, even small companies and multinationals brands need to compete in a worldwide market. All kind of global strategies have to involve production and regional market knowledge. Still being essential for company have a complete view of it market and it right position to gain competitive advantage. In a global market, get possible for the companies be in touch with last generation technologies and equipment's and all kind of research. Companies like that should develop products focused in customer's desire, even those extremely strict. Specifically in our country, as hard as we could think, the companies have access to credit lines, to the fiscal incentives offered by the states that alliance with the market potential are making possible the appearance of a lot companies and the growth of the companies already existent. However, these resources alone don't produce results to the company if it doesn't possess an internal organization able to assimilate the new market situation. The companies have to be able to apply the maximum resources offered by new technologies and understand how a communications facility means solution for many internal problems. In short terms, technology, financial resources, research and knowledge are available, however, the human resources might be prepared and developed in order to become the whole knowledge in profits. According 'JURAN' and his Total Quality Control philosophy the human resources playing fundamental role in the process, and in my opinion a company is something like a ship where all must be prepared to hold the rudder. I will develop a basic job looking for productivity and company's development through the people's involvement, focused in process of motivation, creativity and staff valorization. I believe that there no good production process without those requirements. Based on real case of a automotive parts and foundry company, located in Bento Gonçalves - RS, this work will look for to organize it mainly in its Industrial Division, adopting in participate administration where, through a information system and personnel involvement we will seek all favorable conditions to politics and strategies in get the growth of company.

A influência norte-americana no sistema contábil brasileiro: elementos para se repensar a história da contabilidade no Brasil

O objetivo principal desse estudo foi o de verificar como se processou a influência norte-americana no sistema contábil do Brasil. Baseados na análise do estudo da American Accounting Association, dos documentos dos acordos MEC/USAID, para a modernização da Administração da Universidade Brasileira e para criação dos cursos de pós-graduação ligados à área econômica, e dos fatos que concorreram para a elaboração e promulgação da Lei 6.404 de 15 de dezembro de 1976, Lei das Sociedades por Ações, constatamos a grande relação da contabilidade enquanto instrumento de apoio à evolução econômica em nosso País. No Brasil, a influência americana foi de grande importância ao propiciar condições financeiras e culturais para a criação das bases para a concretização do modelo econômico vigente, introduzindo novas técnicas de ensino e de organização nos níveis: primário, secundário e superior. A partir dos anos 50, ampliou-se o número de estabelecimentos de ensino superior público e privado, implementando-se a pós-graduação nas áreas de economia, administração e ciências contábeis, realizaram-se as reformas na administração pública e universitária, culminando com a elaboração de uma série de Leis, sustentáculo da economia brasileira atual. Nesse sentido, torna-se imperativo, a adoção de uma postura questionadora no ambiente contábil, de forma a permitir a emergência de uma consciência crítica no contador, propiciando-lhes condições favoráveis ao exercício profissional, com vistas a uma participação, não alienada, nas decisões políticas, econômicas e jurídicas, que definem os caminhos da contabilidade.

Inglorious revolution : sovereign debt, tropical credibility, and financial underdevelopment in imperial Brazil

In 1824 the creation of institutions that constrained the monarch’s ability to unilaterally tax, spend, and debase the currency put Brazil on a path toward a revolution in public finance, roughly analogous to the financial consequences of England’s Glorious Revolution. This credible commitment to honor sovereign debt resulted in successful long-term funded borrowing at home and abroad from the 1820s through the 1880s that was unrivalled in Latin America. Some domestic bonds, denominated in the home currency and bearing exchange clauses, eventually circulated in European financial markets. The share of total debt accounted for by long-term funded issues grew, and domestic debt came to dominate foreign debt. Sovereign debt yields fell over time in London and Rio de Janeiro, and the cost of new borrowing declined on average. The market’s assessment of the probability of default tended to decrease. Imperial Brazil enjoyed favorable conditions for borrowing, and escaped the strong form of “original sin” stressed by recent work on sovereign debt. The development of vibrant private financial markets did not, however, follow from the enhanced credibility of government debt. Private finance in Imperial Brazil suffered from politicized market interventions that undermined the development of domestic capital markets. Private interest rates remained high, entry into commercial banking was heavily restricted, and limited-liability joint-stock companies were tightly controlled. The Brazilian case provides a powerful counterexample to the general proposition of North and Weingast that institutional changes that credibly commit the government to honor its obligations necessarily promote the development of private finance. The very institutions that enhanced the credibility of sovereign debt permitted the systematic repression of private financial development. In terms of its consequences for domestic capital markets, the liberal Constitution of 1824 represented an “inglorious” revolution.

Fostering innovation and entrepreneurship in Brazil through private equity and venture capital public policies

It is well documented the positive impact of the Private Equity and Venture Capital (PE/VC) industry on the creation and development of highly successful innovative companies in a few countries, mainly in the United States. PE/VC firms provide not only capital to startups and small and medium enterprises (SMEs) that usually have financing gap, especially in emerging markets, but also strategic resources that enable these enterprises to commercialize innovation. As consequence, government incentive and nurture of local PE/VC industries would be expected in emerging economies due to innovation‟s importance to economic growth. This paper aims to identify if the Brazilian government has supported local PE/VC industry throughout the years in order to foster favorable conditions to creating and developing successful innovative businesses. It also analyzes Brazil‟s main public policies towards PE/VC and if they encompass all the three stages of its cycle – fundraising, investing and exiting. I conducted an empirical research which collected primary data from a sample of 127 PE/VC firms (90% of the population) operating in Brazil as of June, 2008. All firms answered a webbased questionnaire that collected quantitative data regarding their investment vehicles, portfolio companies, investments and exits. I compared the data obtained from the survey with the main local governmental PE/VC support programs. First, I confirmed the hypothesis that the Brazilian government has been using the PE/VC industry as a public policy towards entrepreneurship and innovation. Second, I identified that although PE/VC public policies in Brazil are mostly concentrated in fundraising phase, they have been able to positively impact the whole cycle. Third, it became clear that the Brazilian government became more concerned about Seed and Venture Capital (VC) Early stages due to their importance to the entire PE/VC value chain. As consequence, I conclude that those public policies have been very important to build a dynamic and strong local PE/VC industry, whose committed capital grew 50% per year between 2005 and 2008 to achieve US$27 billion, which invested US$ 11 billion, which employs 1,400 professionals (75% with postgraduate degrees) and maintains 482 portfolio companies, mostly SMEs. In addition, PE/VCbacked companies represented one third of the Initial Public Offerings (IPOs) that occurred in Brazil between 2004 and 2008 (approximately US$15 billion).