Modelos de presupuestación de capital en finanzas corporativas y utilidad de los mismos

La siguiente investigación describe una aproximación teórica al tema de los modelos de presupuestación de capital, el objetivo fundamental se basa en comprender su enfoque e importancia al momento de tomar decisiones de inversión por parte de los directores de una empresa, así como de prever los efectos de esta en un futuro. Al respecto, y sobre la base de que los modelos de presupuestación de capital son herramientas para analizar posibles erogaciones de capital por parte de una empresa, es necesario para efectos del presente proyecto de investigación, definir sus diferentes modelos desde lo teórico y metodológico, explicando los diferentes conceptos relacionados con el tema. Así mismo, se explican algunos de los indicadores financieros utilizados en las compañías para medir y estimar la “salud financiera” de la empresa, además de puntualizar su impacto en la perdurabilidad de las entidades, lo cual permite dar una visión más general sobre la importancia que trasciende de los indicadores financieros, generando un impacto positivo en la evolución o crecimiento de la organización. En complemento, la investigación aborda la presupuestación de capital de manera particular aplicado en la gestión empresarial, sean estas privadas o públicas (estatal y gubernamental). En este sentido, se abordan conceptos elaborados por diferentes académicos en los que se exponen algunas aproximaciones respecto al posible mejoramiento de la presupuestación para los sectores a los que pertenecen determinadas entidades. Finalmente, se presenta de manera explícita las conclusiones que surgieron a lo largo de la construcción del documento de investigación, con el fin de dar cumplimiento concreto al objetivo general del trabajo, el cual constituye una respuesta a la pregunta de investigación que se enunciará en el desarrollo del documento.

Las empresas sociales del estado y el derecho fundamental a la salud. Estudio de caso hospital simón bolívar E.S.E (2002-2014)

El presente trabajo busca hacer un análisis sobre los arreglos institucionales introducidos con la ley 100 de 1993 a las Empresas Sociales del Estado (ESE), y cómo estos han afectado la prestación del servicio de salud y la garantía del derecho; para lo cual se escoge como ejemplo el Hospital Simón Bolívar E.S.E de Bogotá durante los años 2002 a 2014. Se explica como con la implementación de la descentralización, el modelo de aseguramiento y la autonomía financiera se afectó la prestación del servicio de salud, teniendo en cuenta la introducción de un eslabón dentro del sistema de salud: las Empresas Promotoras de Salud (EPS).

Survival of European patients diagnosed with lymphoid neoplasms in 2000-2002: results of the HAEMACARE project

The European Cancer Registry-based project on hematologic malignancies (HAEMACARE), set up to improve the availability and standardization of data on hematologic malignancies in Europe, used the European Cancer Registry-based project on survival and care of cancer patients (EUROCARE-4) database to produce a new grouping of hematologic neoplasma(defined by the International Classification of Diseases for Oncology, Third Edition and the 2001/2008 World Health Organization classifications) for epidemiological and public health purposes. We analyzed survival for lymphoid neoplasms in Europe by disease group, comparing survival between different European regions by age and sex. Design and Methods Incident neoplasms recorded between 1995 to 2002 in 48 population-based cancer registries in 20 countries participating in EUROCARE-4 were analyzed. The period approach was used to estimate 5-year relative survival rates for patients diagnosed in 2000-2002, who did not have 5 years of follow up. Results: The 5-year relative survival rate was 57% overall but varied markedly between the defined groups. Variation in survival within the groups was relatively limited across European regions and less than in previous years. Survival differences between men and women were small. The relative survival for patients with all lymphoid neoplasms decreased substantially after the age of 50. The proportion of ‘not otherwise specified’ diagnoses increased with advancing age.Conclusions: This is the first study to analyze survival of patients with lymphoid neoplasms, divided into groups characterized by similar epidemiological and clinical characteristics, providing a benchmark for more detailed analyses. This Europe-wide study suggests that previously noted differences in survival between regions have tended to decrease. The survival of patients with all neoplasms decreased markedly with age, while the proportion of ‘not otherwise specified’ diagnoses increased with advancing age. Thus the quality of diagnostic work-up and care decreased with age, suggesting that older patients may not be receiving optimal treatment

Harmonization of policies and training systems in Europe for urban development – The Experience of LUDA Project

The work developed in LUDA’s project has clearly showed that, in a European economic and cultural diversified frame, crossed by recent and not so recent historical challenging processes, the issues of the urban affairs certainly have different layouts, but, as a matter of fact, we can assume that in their essence they are common to all regions. Identifying a set of common problems is not difficult: the Luda’s; the disadjustment between people and goods mobility, the difficult articulation between space and development sustainability the fragile features of the urban space in its complexity, the responsible social management of current migrations etc.

New perspectives on the Northern Hemisphere winter storm tracks

The aim of this paper is to explore the use of both an Eulerian and system-centered method of storm track diagnosis applied to a wide range of meteorological fields at multiple levels to provide a range of perspectives on the Northern Hemisphere winter transient motions and to give new insight into the storm track organization and behavior. The data used are primarily from the European Centre for Medium-Range Weather Forecasts reanalyses project extended with operational analyses to the period 1979-2000. This is supplemented by data from the National Centers for Environmental Prediction and Goddard Earth Observing System 1 reanalyses. The range of fields explored include the usual mean sea level pressure and the lower- and upper-tropospheric height, meridional wind, vorticity, and temperature, as well as the potential vorticity (PV) on a 330-K isentropic surface (PV330) and potential temperature on a PV = 2 PVU surface (theta(PV2)). As well as reporting the primary analysis based on feature tracking, the standard Eulerian 2-6-day bandpass filtered variance analysis is also reported and contrasted with the tracking diagnostics. To enable the feature points to be identified as extrema for all the chosen fields, a planetary wave background structure is removed at each data time. The bandpass filtered variance derived from the different fields yield a rich picture of the nature and comparative magnitudes of the North Pacific and Atlantic storm tracks, and of the Siberian and Mediterranean candidates for storm tracks. The feature tracking allows the cyclonic and anticyclonic activities to be considered seperately. The analysis indicates that anticyclonic features are generally much weaker with less coherence than the cyclonic systems. Cyclones and features associated with them are shown to have much greater coherence and give tracking diagnostics that create a vivid storm track picture that includes the aspects highlighted by the variances as well as highlighting aspects that are not readily available from Eulerian studies. In particular, the upper-tropospheric features as shown by negative theta(PV2), for example, occur in a band spiraling around the hemisphere from the subtropical North Atlantic eastward to the high latitudes of the same ocean basin. Lower-troposphere storm tracks occupy more limited longitudinal sectors, with many of the individual storms possibly triggered from the upper-tropospheric disturbances in the spiral band of activity.

Adaptive project planning and management based on best practices - COBRA system

Planning a project with proper considerations of all necessary factors and managing a project to ensure its successful implementation will face a lot of challenges. Initial stage in planning a project for bidding a project is costly, time consuming and usually with poor accuracy on cost and effort predictions. On the other hand, detailed information for previous projects may be buried in piles of archived documents which can be increasingly difficult to learn from the previous experiences. Project portfolio has been brought into this field aiming to improve the information sharing and management among different projects. However, the amount of information that could be shared is still limited to generic information. This paper, we report a recently developed software system COBRA to automatically generate a project plan with effort estimation of time and cost based on data collected from previous completed projects. To maximise the data sharing and management among different projects, we proposed a method of using product based planning from PRINCE2 methodology. (Automated Project Information Sharing and Management System -�COBRA) Keywords: project management, product based planning, best practice, PRINCE2

Private industrial project management: a systems-based case study

The technique of linear responsibility analysis is used for a retrospective case study of a private industrial development consisting of an extension to existing buildings to provide a warehouse, services block and packing line. The organizational structure adopted on the project is analysed using concepts from systems theory which are included in Walker's theoretical model of the structure of building project organizations (Walker, 1981). This model proposes that the process of building provision can be viewed as systems and subsystems which are differentiated from each other at decision points. Further to this, the subsystems can be viewed as the interaction of managing system and operating system. Using Walker's model, a systematic analysis of the relationships between the contributors gives a quantitative assessment of the efficacy of the organizational structure used. The causes of the client's dissatisfaction with the outcome of the project were lack of integration and complexity of the managing system. However, there was a high level of satisfaction with the completed project and this is reflected by the way in which the organization structure corresponded to the model's propositions.

Bioremediation of acid mine drainage: an introduction to the Wheal Jane wetlands project

Acid mine drainage (AMD) is a widespread environmental problem associated with both working and abandoned mining operations. As part of an overall strategy to determine a long-term treatment option for AMD, a pilot passive treatment plant was constructed in 1994 at Wheat Jane Mine in Cornwall, UK. The plant consists of three separate systems; each containing aerobic reed beds, anaerobic cell and rock filters, and represents the largest European experimental facility of its kind. The systems only differ by the type of pre-treatment utilised to increase the pH of the influent minewater (pH<4): lime-dosed (LD), anoxic limestone drain (ALD) and lime free (LF), which receives no form of pre-treatment. The Wheal Jane pilot plant offered a unique facility and a major research project was established to evaluate the pilot plant and study in detail the biological mechanisms and the geochemical and physical processes that control passive treatment systems. The project has led to data, knowledge, models and design criteria for the future design, planning and sustainable management of passive treatment systems. A multidisciplinary team of scientists and managers from the U.K. universities, the Environment Agency and the Mining Industry has been put together to obtain the maximum advantage from the excellent facilities facility at Wheal Jane. (C) 2004 Elseaier B.V All rights reserved.

A project managed by a multi disciplinary practice: a systems based case study.

The technique of linear responsibility analysis is used for a retrospective case study of a private industrial development consisting of an engineering factory and offices. A multi-disciplinary professional practice was used to manage and design the project. The organizational structure adopted on the project is analysed using concepts from systems theory which are included in Walker's theoretical model of the structure of building project organizations (Walker, 1981). This model proposes that the process of buildings provision can be viewed as systems and sub-systems which are differentiated form each other at decision points. Further to this, the sub-systematic analysis of the relationship between the contributors gives a quantitative assessment of the efficiency of the organizational structure used. There was a high level of satisfaction with the completed project and this is reflected by the way in which the organization structure corresponded to the model's proposition. However, the project was subject to string environmental forces which the project organization was not capable of entirely overcoming.

An analysis of the management of a public sector project: a systems-based case study

The management of a public sector project is analysed using a model developed from systems theory. Linear responsibility analysis is used to identify the primary and key decision structure of the project and to generate quantitative data regarding differentiation and integration of the operating system, the managing system and the client/project team. The environmental context of the project is identified. Conclusions are drawn regarding the project organization structure's ability to cope with the prevailing environmental conditions. It is found that the complexity of the managing system imposed on the project was unable to achieve this and created serious deficiencies in the outcome of the project.

Cloud properties and their seasonal and diurnal variability from TOVS path-B

Eight years of cloud properties retrieved from Television Infrared Observation Satellite-N (TIROS-N) Observational Vertical Sounder (TOVS) observations aboard the NOAA polar orbiting satellites are presented. The relatively high spectral resolution of these instruments in the infrared allows especially reliable cirrus identification day and night. This dataset therefore provides complementary information to the International Satellite Cloud Climatology Project (ISCCP). According to this dataset, cirrus clouds cover about 27% of the earth and 45% of the Tropics, whereas ISCCP reports 19% and 25%, respectively. Both global datasets agree within 5% on the amount of single-layer low clouds, at 30%. From 1987 to 1995, global cloud amounts remained stable to within 2%. The seasonal cycle of cloud amount is in general stronger than its diurnal cycle and it is stronger than the one of effective cloud amount, the latter the relevant variable for radiative transfer. Maximum effective low cloud amount over ocean occurs in winter in SH subtropics in the early morning hours and in NH midlatitudes without diurnal cycle. Over land in winter the maximum is in the early afternoon, accompanied in the midlatitudes by thin cirrus. Over tropical land and in the other regions in summer, the maximum of mesoscale high opaque clouds occurs in the evening. Cirrus also increases during the afternoon and persists during night and early morning. The maximum of thin cirrus is in the early afternoon, then decreases slowly while cirrus and high opaque clouds increase. TOVS extends information of ISCCP during night, indicating that high cloudiness, increasing during the afternoon, persists longer during night in the Tropics and subtropics than in midlatitudes. A comparison of seasonal and diurnal cycle of high cloud amount between South America, Africa, and Indonesia during boreal winter has shown strong similarities between the two land regions, whereas the Indonesian islands show a seasonal and diurnal behavior strongly influenced by the surrounding ocean. Deeper precipitation systems over Africa than over South America do not seem to be directly reflected in the horizontal coverage and mesoscale effective emissivity of high clouds.

Marine ecosystem models for earth systems applications: the MarQUEST experience

The MarQUEST (Marine Biogeochemistry and Ecosystem Modelling Initiative in QUEST) project was established to develop improved descriptions of marine biogeochemistry, suited for the next generation of Earth system models. We review progress in these areas providing insight on the advances that have been made as well as identifying remaining key outstanding gaps for the development of the marine component of next generation Earth system models. The following issues are discussed and where appropriate results are presented; the choice of model structure, scaling processes from physiology to functional types, the ecosystem model sensitivity to changes in the physical environment, the role of the coastal ocean and new methods for the evaluation and comparison of ecosystem and biogeochemistry models. We make recommendations as to where future investment in marine ecosystem modelling should be focused, highlighting a generic software framework for model development, improved hydrodynamic models, and better parameterisation of new and existing models, reanalysis tools and ensemble simulations. The final challenge is to ensure that experimental/observational scientists are stakeholders in the models and vice versa.

Data assimilation for marine monitoring and prediction: The MERCATOR operational assimilation systems and the MERSEA developments

During the past 15 years, a number of initiatives have been undertaken at national level to develop ocean forecasting systems operating at regional and/or global scales. The co-ordination between these efforts has been organized internationally through the Global Ocean Data Assimilation Experiment (GODAE). The French MERCATOR project is one of the leading participants in GODAE. The MERCATOR systems routinely assimilate a variety of observations such as multi-satellite altimeter data, sea-surface temperature and in situ temperature and salinity profiles, focusing on high-resolution scales of the ocean dynamics. The assimilation strategy in MERCATOR is based on a hierarchy of methods of increasing sophistication including optimal interpolation, Kalman filtering and variational methods, which are progressively deployed through the Syst`eme d’Assimilation MERCATOR (SAM) series. SAM-1 is based on a reduced-order optimal interpolation which can be operated using ‘altimetry-only’ or ‘multi-data’ set-ups; it relies on the concept of separability, assuming that the correlations can be separated into a product of horizontal and vertical contributions. The second release, SAM-2, is being developed to include new features from the singular evolutive extended Kalman (SEEK) filter, such as three-dimensional, multivariate error modes and adaptivity schemes. The third one, SAM-3, considers variational methods such as the incremental four-dimensional variational algorithm. Most operational forecasting systems evaluated during GODAE are based on least-squares statistical estimation assuming Gaussian errors. In the framework of the EU MERSEA (Marine EnviRonment and Security for the European Area) project, research is being conducted to prepare the next-generation operational ocean monitoring and forecasting systems. The research effort will explore nonlinear assimilation formulations to overcome limitations of the current systems. This paper provides an overview of the developments conducted in MERSEA with the SEEK filter, the Ensemble Kalman filter and the sequential importance re-sampling filter.

Puroindoline-b mutations control the lipid binding interactions in mixed puroindoline-a: puroindoline-b systems

The interactions have been investigated of puroindoline-a (Pin-a) and mixed protein systems of Pin-a and wild-type puroindoline-b (Pin-b+) or puroindoline-b mutants (G46S mutation (Pin bH) or W44R mutation (Pin-bS)) with condensed phase monolayers of an anionic phospholipid (L-α-dipalmitoylphosphatidyl-dl-glycerol (DPPG)) at the air/water interface. The interactions of the mixed systems were studied at three different concentration ratios of Pin-a:Pin-b, namely 3:1, 1:1 and 1:3 in order to establish any synergism in relation to lipid binding properties. Surface pressure measurements revealed that Pin-a interaction with DPPG monolayers led to an equilibrium surface pressure increase of 8.7 ± 0.6 mN m-1. This was less than was measured for Pin-a:Pin-b+ (9.6 to 13.4 mN m-1), but was significantly more than was measured for Pin-a:Pin-bH (4.0 to 6.2 mN m-1) or Pin-a:Pin-bS (3.8 to 6.3 mN m-1) over the complete range of concentration ratio. Consequently, surface pressure increases were shown to correlate to endosperm hardness phenotype, with puroindolines present in hard-textured wheat varieties yielding lower equilibrium surface pressure changes. Integrated amide I peak areas from corresponding external reflectance Fourier-transform infrared (ER-FTIR) spectra, used to indicate levels of protein adsorption to the lipid monolayers, showed that differences in adsorbed amount were less significant. The data therefore suggest that Pin-b mutants having single residue substitutions within their tryptophan-rich loop that are expressed in some hard-textured wheat varieties influence the degree of penetration of Pin-a and Pin-b into anionic phospholipid films. These findings highlight the key role of the tryptophan-rich loop in puroindoline-lipid interactions.