Anàlisi dels estats financers de l’IBEX 35 vs. CAC 40 en el període 2007-2012

Aquest treball final de grau consisteix en una comparativa, en el període 2007-2012, entre dos grans índexs. L’IBEX 35 per les empreses espanyoles, i el CAC 40 per les empreses franceses. En el treball es presenten els índexs borsaris juntament amb les empreses que els formen. Seguidament es realitzen tot un seguit d’estudis per determinar quin índex borsari presenta una millor situació financera. Els estudis consisteixen en una anàlisi a curt termini, una anàlisi a llarg termini, l’anàlisi econòmic, l’anàlisi de l’ECPN i, com a últim, l’anàlisi de l’EFE. Finalment s’arriben a unes conclusions globals que determinaran quines empreses estan millor, les franceses o les espanyoles.

Anàlisi de l'estat de canvis en el patrimoni net i l'estat de fluxos d'efectiu : interpretació i anàlisi 2007-2011

L’objectiu d’aquest treball ha estat l’anàlisi dels dos nous documents comptables, l’Estat de Canvis en el Patrimoni Net – ECPN – i l’Estat de Fluxos d’Efectiu – EFE‐, introduïts amb la reforma comptable de 2007 [Reial Decret 1514/2007 de 16 de novembre i Reial Decret 1515/2007 per a petites i mitjanes empreses]. Aquest anàlisis s’ha portat a terme amb la finalitat d’analitzar com ha millorat i augmentat la informació per la presa de millors decisions tant per les empreses com per analistes externs. El treball consta de dues parts, la primera part està formada per un anàlisis teòric d’aquests dos documents. La segona part està formada per un anàlisis pràctic de les empreses del sector de Materials Bàsics, Indústria i Construcció de la Borsa de Madrid. D’aquestes empreses s’ha realitzat un anàlisis convencional i l’ anàlisis dels corresponents ECPN i EFE de cadascuna de les empreses, amb l’objectiu de comprovar la millora de la informació.

Com fer una anàlisi quantitativa de dades de tipus descriptiu amb el paquet estadístic de l"SPSS?

En l"actualitat és difícil parlar de processos estadístics d"anàlisi quantitativa de dades sense fer referència a la informàtica aplicada a la recerca. Aquests recursos informàtics es basen sovint en paquets de programes informàtics que tenen l"objectiu d"ajudar al/a la investigador/a en la fase d"anàlisi de dades. En aquests moments un dels paquets més perfeccionats i complets és l"SPSS (Statistical Package for the Social Sciences). L"SPSS és un paquet de programes per tal de dur a terme l"anàlisi estadística de les dades. Constitueix una aplicació estadística força potent, de la qual s"han anat desenvolupant diverses versions des dels seus inicis, als anys setanta. En aquest manual les sortides d"ordinador que es presenten pertanyen a la versió 11.0.1. No obstant això, tot i que la forma ha anat variant des dels inicis, pel que fa al funcionament segueix essent molt similar entre les diferents versions. Abans d"iniciar-nos en la utilització de les aplicacions de l"SPSS és important familiaritzarse amb algunes de les finestres que més farem servir. En entrar a l"SPSS el primer que ens trobem és l"editor de dades. Aquesta finestra visualitza, bàsicament, les dades que anirem introduint. L"editor de dades inclou dues opcions: la Vista de les dades i la de les variables. Aquestes opcions es poden seleccionar a partir de les dues pestanyes que es presenten en la part inferior. La vista de dades conté el menú general i la matriu de dades. Aquesta matriu s"estructura amb els casos a les files i les variables a les columnes.

Cannabis use and other predictors of the onset of daily cigarette use in young men: what matters most? Results from a longitudinal study.

BACKGROUND: According to the gateway hypothesis, tobacco use is a gateway of cannabis use. However, there is increasing evidence that cannabis use also predicts the progression of tobacco use (reverse gateway hypothesis). Unfortunately, the importance of cannabis use compared to other predictors of tobacco use is less clear. The aim of this study was to examine which variables, in addition to cannabis use, best predict the onset of daily cigarette smoking in young men. METHODS: A total of 5,590 young Swiss men (mean age = 19.4 years, SD = 1.2) provided data on their substance use, socio-demographic background, religion, health, social context, and personality at baseline and after 18 months. We modelled the predictors of progression to daily cigarette smoking using logistic regression analyses (n = 4,230). RESULTS: In the multivariate overall model, use of cannabis remained among the strongest predictors for the onset of daily cigarette use. Daily cigarette use was also predicted by a lifetime use of at least 50 cigarettes, occasional cigarette use, educational level, religious affiliation, parental situation, peers with psychiatric problems, and sociability. CONCLUSIONS: Our results highlight the relevance of cannabis use compared to other potential predictors of the progression of tobacco use and thereby support the reverse gateway hypothesis.

Salt, blood pressure and cardiovascular risk : what is the most adequate preventive strategy? A Swiss perspective

Among the various strategies to reduce the incidence of non-communicable diseases reduction of sodium intake in the general population has been recognized as one of the most cost-effective means because of its potential impact on the development of hypertension and cardiovascular diseases. Yet, this strategic health recommendation of the WHO and many other international organizations is far from being universally accepted. Indeed, there are still several unresolved scientific and epidemiological questions that maintain an ongoing debate. Thus what is the adequate low level of sodium intake to recommend to the general population and whether national strategies should be oriented to the overall population or only to higher risk fractions of the population such as salt-sensitive patients are still discussed. In this paper, we shall review the recent results of the literature regarding salt, blood pressure and cardiovascular risk and we present the recommendations recently proposed by a group of experts of Switzerland. The propositions of the participating medical societies are to encourage national health authorities to continue their discussion with the food industry in order to reduce the sodium intake of food products with a target of mean salt intake of 5-6 grams per day in the population. Moreover, all initiatives to increase the information on the effect of salt on health and on the salt content of food are supported.

The increase in hydric volume is associated to contractile impairment in the calf after the world's most extreme mountain ultra-marathon

BACKGROUND: Studies have recently focused on the effect of running a mountain ultra-marathon (MUM) and their results show muscular inflammation, damage and force loss. However, the link between peripheral oedema and muscle force loss is not really established. We tested the hypothesis that, after a MUM, lower leg muscles' swelling could be associated with muscle force loss. The knee extensor (KE) and the plantar flexor (PF) muscles' contractile function was measured by supramaximal electrical stimulations, potentiated low- and high-frequency doublets (PS10 and PS100) of the KE and the PF were measured by transcutaneous electrical nerve stimulation and bioimpedance was used to assess body composition in the runners (n = 11) before (Pre) and after (Post) the MUM and compared with the controls (n = 8). RESULTS: The maximal voluntary contraction of the KE and the PF significantly decreased by 20 % Post-MUM in the runners. Hydration of the non-fat mass (NF-Hyd) and extracellular water volume (Ve) were increased by 12 % Post-MUM (p < 0.001) in the runners. Calf circumference (+2 %, p < 0.05) was also increased. Significant relationships were found for percentage increases in Ve and NF-Hyd with percentage decrease in PS10 of the PF (r = -0.68 and r = -0.70, p < 0.05) and with percentage increase of calf circumference (r = 0.72 and r = 0.73, p < 0.05) in the runners. CONCLUSIONS: The present study suggests that increases in circumference and in hydric volume are associated to contractile impairment in the calf in ultra-marathon runners.

Selecting the most relevant variables for anaerobic digestion imbalances : Two case studies

In this study, a wrapper approach was applied to objectively select the most important variables related to two different anaerobic digestion imbalances, acidogenic states and foaming. This feature selection method, implemented in artificial neural networks (ANN), was performed using input and output data from a fully instrumented pilot plant (1 m 3 upflow fixed bed digester). Results for acidogenic states showed that pH, volatile fatty acids, and inflow rate were the most relevant variables. Results for foaming showed that inflow rate and total organic carbon were among the relevant variables, both of which were related to the feed loading of the digester. Because there is not a complete agreement on the causes of foaming, these results highlight the role of digester feeding patterns in the development of foaming

Anàlisi de l'avifauna de la Garriga del massís del Montgrí a la primavera

En aquest estudi es recullen les dades de les poblacions d'ocells que es detecten a la primavera a la comunitat arbustiva de la garriga del massís del Montgrí. Mitjançant la metodologia de les estacions d'escolta, s'han determinat diverses variables de composició del poblament avi faunístic. Destaquen la baixa riquesa total i mitjana, i la baixa freqüència relativa de les espècies contactades, en comparació amb d'altres comunitats mediterrànies. Com s'esperava, hi ha un elevat nombre d'espècies el nínxol ecològic d'explotació de les quals és el sotabosc. També destaca la presència d'espècies d'origen Paleàrtic i mediterrani. Aquesta última és una resposta de la permanència dels matollars mediterranis durant el Plistocè que va permetre una especiació, que ha romàs fins a l 'actualitat

Väyläjärjestelmät : MOST, byteflight, flexray

Tässä insinöörityössä on tutkittu nykyajan ja tulevaisuuden väyläjärjestelmiä. Tutkittavina olevat väyläjärjestelmät liittyvät autotekniikan tarpeeseen saada aikaiseksi nopeampaa ja luotettavampaa ohjainyksiköiden välistä kommunikaatiota. Tutkittavat kohteet ovat MOST, byteflight ja flexray. Ne ovat valittu tutkimuksen kohteiksi, koska niistä jokainen toimii erilaisten järjestelmien tiedon välittäjinä. Tutkittavia järjestelmiä kohtaan ollut aikaisempi mielenkiinto oli lähtökohtana tutkimuksen toteuttamiselle. Järjestelmiä haluttiin tutkia, koska ne ovat autotekniikan tiedonsiirron merkittävä osa-alue. Väyläjärjestelmiä voi olla erityyppisiä riippuen siitä minkälaisissa järjestelmissä ne välittävät tiettyä tietoa. Väyläjärjestelmien toimintaa pyrittiin selvittämään seikkaperäisesti löydetyn tiedon avulla. Insinöörityö perustuu löydetyn kirjallisuusmateriaalin tutkimiseen ja siitä saatuihin tietoihin. Kirjallisuusmateriaalin avulla pyrittiin selvittämään väyläjärjestelmien toimintaa ja käyttöä sekä tutkimaan tulevaisuuden kehitysnäkymiä autojen väyläjärjestelmissä. Työ suoritettiin itsenäisesti ja lisämateriaalia saatiin olemalla yhteydessä automaahantuontiliikkeisiin. Tutkimuksen aikana väyläjärjestelmien toiminnasta saatiin selkeämpi kuvaus verrattuna aiempaan tietoon. Selvitettäessä väyläjärjestelmien toimintaa havaittiin, että monissa väyläjärjestelmissä esiintyy samantyyppistä tiedonsiirrolle ominaista tekniikkaa. Tämä insinöörityö on tehty nykyajan väyläjärjestelmien toimintojen ymmärtämiseksi ja sitä voi käyttää opiskelumateriaalina.

Disseny d'eina per a anàlisi de pàgines de xarxes socials

Aquest treball té per objecte el disseny d'una eina que permeti fer l'anàlisi de pàgines de xarxes socials. Al seu torn, la informació obtinguda podrà ser emprada com a base d'estudis de benchmarking sobre els quals les empreses puguin prendre decisions amb les quals intentar millorar la demanda dels seus productes i/o marca.

An analysis of protocols and publications suggested that most discontinuations of clinical trials were not based on preplanned interim analyses or stopping rules.

OBJECTIVES: To investigate the frequency of interim analyses, stopping rules, and data safety and monitoring boards (DSMBs) in protocols of randomized controlled trials (RCTs); to examine these features across different reasons for trial discontinuation; and to identify discrepancies in reporting between protocols and publications. STUDY DESIGN AND SETTING: We used data from a cohort of RCT protocols approved between 2000 and 2003 by six research ethics committees in Switzerland, Germany, and Canada. RESULTS: Of 894 RCT protocols, 289 prespecified interim analyses (32.3%), 153 stopping rules (17.1%), and 257 DSMBs (28.7%). Overall, 249 of 894 RCTs (27.9%) were prematurely discontinued; mostly due to reasons such as poor recruitment, administrative reasons, or unexpected harm. Forty-six of 249 RCTs (18.4%) were discontinued due to early benefit or futility; of those, 37 (80.4%) were stopped outside a formal interim analysis or stopping rule. Of 515 published RCTs, there were discrepancies between protocols and publications for interim analyses (21.1%), stopping rules (14.4%), and DSMBs (19.6%). CONCLUSION: Two-thirds of RCT protocols did not consider interim analyses, stopping rules, or DSMBs. Most RCTs discontinued for early benefit or futility were stopped without a prespecified mechanism. When assessing trial manuscripts, journals should require access to the protocol.

Symmetric or asymmetric gasoline prices? A meta-analysis approach

The analysis of price asymmetries in the gasoline market is one of the most studied in the energy economics literature. Nevertheless, the great variability of results makes it very difficult to extract conclusive results on the existence or not of asymmetries. This paper shows through a meta-analysis approach how the industry segment analysed, the quality and quantity of data, the estimator and the model used may explain this heterogeneity of results.

Anàlisi de les metodologies docents i habilitats dels estudiants durant el primer cicle de la llicenciatura de Farmàcia

La integració en el sistema universitari europeu i la implantació dels ECTS suposa un repte tant per als alumnes com per als professors, ja que implica un canvi en la metodologia utilitzada en els processos d"ensenyament-aprenentatge. El Grup d"Innovació Docent Ensenyar a Aprendre Fisiologia, de la UB es va plantejar que abans de la implantació del nou sistema, calia un coneixement objectiu de l"estat actual de les metodologies emprades en els processos d"ensenyament- aprenentatge, i de la utilització real que els alumnes en fan d"aquestes metodologies per tal de contribuir a la reflexió per a l"inici del procés de implantació del nou sistema. Així doncs, mostrem en aquest article els resultats d"un projecte de recerca en docència (REDICE-04) en què, basant-nos en enquestes, vam poder copsar l"opinió dels alumnes sobre els mètodes docents actuals, i conèixer la metodologia d"aprenentatge emprada pels alumnes que cursen el primer cicle de l"ensenyament de Farmàcia.

Comparing Etest and Broth Microdilution for Antifungal Susceptibility Testing of the Most-Relevant Pathogenic Molds.

Invasive mold infections are life-threatening diseases for which appropriate antifungal therapy is crucial. Their epidemiology is evolving, with the emergence of triazole-resistant Aspergillus spp. and multidrug-resistant non-Aspergillus molds. Despite the lack of interpretive criteria, antifungal susceptibility testing of molds may be useful in guiding antifungal therapy. The standard broth microdilution method (BMD) is demanding and requires expertise. We assessed the performance of a commercialized gradient diffusion method (Etest method) as an alternative to BMD. The MICs or minimal effective concentrations (MECs) of amphotericin B, voriconazole, posaconazole, caspofungin, and micafungin were assessed for 290 clinical isolates of the most representative pathogenic molds (154 Aspergillus and 136 non-Aspergillus isolates) with the BMD and Etest methods. Essential agreements (EAs) within ±2 dilutions of ≥90% between the two methods were considered acceptable. EAs for amphotericin B and voriconazole were >90% for most potentially susceptible species. For posaconazole, the correlation was acceptable for Mucoromycotina but Etest MIC values were consistently lower for Aspergillus spp. (EAs of <90%). Excellent EAs were found for echinocandins with highly susceptible (MECs of <0.015 μg/ml) or intrinsically resistant (MECs of >16 μg/ml) strains. However, MEC determinations lacked consistency between methods for strains exhibiting mid-range MECs for echinocandins. We concluded that the Etest method is an appropriate alternative to BMD for antifungal susceptibility testing of molds under specific circumstances, including testing with amphotericin B or triazoles for non-Aspergillus molds (Mucoromycotina and Fusarium spp.). Additional study of molecularly characterized triazole-resistant Aspergillus isolates is required to confirm the ability of the Etest method to detect voriconazole and posaconazole resistance among Aspergillus spp.