Un modelo contable para la evaluación económico-financiera en escenarios futuros de la empresa agropecuaria. An accounting model for the economic and financial evaluation of future scenarios in farm enterprises.

El problema: En todo momento y sobre todo cuando estamos en presencia de escenarios económicos turbulentos resulta imprescindible utilizar herramientas que permitan realizar análisis de sensitividad sobre las distintas situaciones que podrían plantearse. La elaboración de modelos matemáticos deterministas desde las aplicaciones realizadas por Richard Mattessich han constituido un instrumento idóneo para el caso de empresas comerciales o industriales. Los modelos informáticos utilizados para las empresas agropecuarias han abordado fundamentalmente la temática relacionada con la producción, no así las otras variables económicas y financieras. Por lo tanto, entendemos que se hace necesario trabajar con modelos agropecuarios que comprendan todas las variables económicas y financieras, de manera de observar otro tipo de cuestiones, tales como: el modo de financiarse, los costos financieros, necesidades de capital de trabajo. Hipótesis: Es posible, a través de la utilización de la información contable en sentido prospectivo, interpretar adecuadamente los escenarios futuros de las organizaciones agropecuarias, cuantificando los impactos que generan tanto las estrategias y políticas aplicables, como las distorsiones del contexto. Objetivo general: determinar la incidencia de las decisiones internas y las que provengan del funcionamiento del sistema económico, a través de la información contable prospectiva. Objetivos específicos: a. Describir los impactos que se producen en la estructura patrimonial, financiera y en los resultados, como consecuencia de los cambios en las estrategias y políticas de la empresa agropecuaria, así como los efectos macroeconómicos en la estructura de la empresa que pudieran estar conmoviendo la gestión económico-financiera. b. Identificar mecanismos y proponer criterios para la elaboración de modelos que permitan visualizar los impactos en los escenarios futuros y las adecuaciones necesarias en la estructura que permitan soportar las modificaciones. Metodología: será un estudio a nivel teórico, donde una vez identificadas las variables y planteados los modelos, se propondrán distintas situaciones y se testearán las respuestas. Resultados esperados: lograr un avance en la evaluación económico-financiera prospectiva de empresas agropecuarias y constituir un avance para futuras investigaciones. Importancia del proyecto: La producción agropecuaria es vital tanto para el desarrollo económico de Argentina, como en particular para la provincia de Córdoba. Elaborar herramientas que eficientizen la administración de este tipo de empresas, redundará en beneficio colectivo. Pertinencia: El producto verificable será la construcción de un modelo distinto a los actuales, tanto en su desarrollo, objetivo al que está destinado y sencillez de su aplicación, posibilitando la inserción del productor en el proceso de planificación, reduciendo el riesgo en la toma de decisiones. Esperando generar un avance sobre los modelos preexistente.

The ornithology of Illinois. Part I. Descriptive catalogue. By Robert Ridgway. Part II. Economic ornithology. By S. A. Forbes. Pub. by the authority of the state Legislature.

v.1 pt.1

The ornithology of Illinois. Part I. Descriptive catalogue. By Robert Ridgway. Part II. Economic ornithology. By S. A. Forbes. Pub. by the authority of the state Legislature.

v.2 pt.1

A comparative study in two secondary schools aimed at improving their energy management: Archbishop McHale College Tuam, Coláiste Cholmcille Indreabhánn

Climate change is a crisis that is going to affect all of our lives in the future. Ireland is expected to have increased storms and rain throughout the country. This will affect our lives greatly unless we do something to change it. In an attempt to try and reduce the impacts of climate change, countries across the world met to address the problem. The meeting became known as the Kyoto Protocol. The Kyoto protocol set out objectives for each developed country to achieve with regards to carbon emissions to the same levels as 1990 levels. Due to the economy in Ireland being at a low point in 1990, Ireland was given a target of 13% carbon emissions above 1990 levels. In order to meet targets Ireland produced two energy papers, the green paper and the white paper. The green paper identified drivers for energy management and control; they were security of energy supply, economic competitiveness and environmental protection. The white paper produced targets in which we should aim to achieve to try and address the green papers drivers. Within the targets was the plan to reduce energy consumption in the public sector by 33% by 2020 through energy conservation measures. Schools are part of the public sector that has targets to reduce its energy consumption. To help to achieve targets in schools initiatives have been developed by the government for schools. Energy audits should be performed in order to identify areas where the schools can improve their current trends and show where they can invest in the future to save money and reduce the schools overall environmental footprint. Grants are available for the schools for insulation through the energy efficiency scheme and for renewable energy technologies through the ReHeat scheme. The promotion of energy efficient programs in schools can have a positive effect for students to have an understanding. The Display Energy Certificate is a legal document that can be used to understand how each school is performing from an energy perspective. It can help schools to understand why they need to change their current energy management structure. By improving the energy management of the schools they then improve the performance on the Display Energy Certificate. Schools should use these tools wisely and take advantage of the grants available which can in the short to long term help them to save money and reduce their carbon footprint.

Energy from waste (EfW): a feasibility study on the economic and the environmental co-benefits of biogas production within rural communities

Energy from waste (E/W) technologies in the form o f biogas plants, CHP plants and other municipal solid waste (MSW) conversion technologies, have been gaining steady ground in the provision o f energy throughout Europe and the UK. Urban Waste Water Treatment Plants (UWWTP) are utilising much o f the same biochemical processes common to these E/W plants. Previous studies on Centralised Anaerobic Digestion (CAD) within Ireland found that the legislative and economic conditions were not conducive to such an operation on the grounds o f low energy price for electric and heat energy, and due to the restrictive nature o f the allowable feedstocks. Recent changes to the Irish REFIT tariff on energy produced from Anaerobic digestion; alterations to the regulation o f the allowable use o f animal by products(ABP); the recent enactment o f the Renewable Energy D irective (09/28/EC) and a subsequent review o f the draft Biowaste Directive (2001) required that the issue o f decentralised energy production in Ireland be reassessed. In this instance the feasibility study is based on a extant rural community, centred around the village o f Woodford Co Galway. The review found that the prevailing conditions were now such that it was technically and economically feasible for this biochemical process to provide energy and waste treatment facilities at the above location. The review also outlines the last item which is preventing this process from becoming achievable, specifically the lack o f a digestate regulation on land spreading which deals specifically with biowaste. The study finds that the implementation o f the draft EU biowaste regulations, with amendments for Cr and Hg levels to match the proposed Irish regulation for compost, would ensure that Ireland has some o f the most restrictive regulations in Europe for this application. The delay in completing this piece o f legislation is preventing national energy and waste issues from being resolved in a planned and stepwise fashion. A proposed lay out for the new Integrated Waste from Energy Plant (IW/EP) is presented. Budget economic projections and alternative revenue streams are outlined. Finally a review o f the national policies regarding the Rural Development Plan (RDP), the Rural Planning Guidelines (RPG) and the National Renewable Energy Action Plan (NREAP) are examined against the relevant EU directives.

Population dynamics of 0-group flounder (Platichthys flesus L.) in Galway Bay, West of Ireland and the value of flounder from shore angling tourism in Ireland

The economic value of flounder from shore angling around Ireland was assessed. Flounder catches from shore angling tournaments around Ireland were related to domestic and overseas shore angling expenditure in order to determine an economic value for the species. Temporal trends in flounder angling catches, and specimen (trophy) flounder reports were also investigated. Flounder was found to be the most caught shore angling species in competitions around Ireland constituting roughly one third of the shore angling competition catch although this did vary by area. The total value of flounder from shore angling tourism was estimated to be of the order of €8.4 million. No significant temporal trends in flounder angling catches and specimen reports were found. Thus there is no evidence from the current study for any decline in flounder stocks. The population dynamics of 0-group flounder during the early benthic stage was investigated at estuarine sites in Galway Bay, west of Ireland. Information was analysed from the March to June sampling period over five years (2002 to 2006). Spatial and temporal variations in settlement and population length structure were analysed between beach and river habitats and sites. Settlement of flounder began from late March to early May of each year, most commonly in April. Peak settlement was usually in April or early May. Settlement was recorded earlier than elsewhere, although most commonly was similar to the southern part of the UK and northern France. Settlement was generally later in tidal rivers than on sandy beaches. Abundance of 0-group flounder in Galway Bay did not exhibit significant inter -annual variability. 0-group flounder were observed in dense aggregations of up to 105 m'2, which were patchy in distribution. Highest densities of 0-group flounder were recorded in limnetic and oligohaline areas as compared with the lower densities in polyhaline and to a lesser extent mesohaline areas. Measurements to of salinity allowed the classification of beaches, and tidal river sections near the mouth, into a salinity based scheme for length comparisons. Beaches were classified as polyhaline,the lower section of rivers as mesohaline, and the middle and upper sections as oligohaline. Over the March to June sampling period 0-group flounder utilised different sections at different length ranges and were significantly larger in more upstream sections. During initial settlement in April, 0-group flounder of 8-10 mm (standard length, SL) were present in abundance on polyhaline sandy beaches. By about 10mm (SL), flounder were present in all polyhaline, mesohaline and (oligohaline) sections. 0-group flounder became absent or in insignificant numbers in polyhaline and mesohaline sections in a matter of weeks after first appearance. From April to June, 0-group flounder of 12-30mm (SL) were found in more upstream locations in the oligohaline sections. About one month (May or June) after initial settlement, 0-group flounder became absent from the oligohaline sections. Concurrently, flounder start to reappear in mesohaline and polyhaline areas at approximately 30mm (SL) in June. The results indicate 0-group flounder in the early benthic stage are associated with low salinity areas, but as they grow, this association diminishes. Results strongly suggest that migration of 0-group flounder between habitats takes place during the early benthic phase.

Cardiovascular Research Publications from Latin America between 1999 and 2008. A Bibliometric Study

Background:Cardiovascular research publications seem to be increasing in Latin America overall.Objective:To analyze trends in cardiovascular publications and their citations from countries in Latin America between 1999 and 2008, and to compare them with those from the rest of the countries.Methods:We retrieved references of cardiovascular publications between 1999 and 2008 and their five-year post-publication citations from the Web of Knowledge database. For countries in Latin America, we calculated the total number of publications and their citation indices (total citations divided by number of publications) by year. We analyzed trends on publications and citation indices over time using Poisson regression models. The analysis was repeated for Latin America as a region, and compared with that for the rest of the countries grouped according to economic development.Results:Brazil (n = 6,132) had the highest number of publications in1999-2008, followed by Argentina (n = 1,686), Mexico (n = 1,368) and Chile (n = 874). Most countries showed an increase in publications over time, leaded by Guatemala (36.5% annually [95%CI: 16.7%-59.7%]), Colombia (22.1% [16.3%-28.2%]), Costa Rica (18.1% [8.1%-28.9%]) and Brazil (17.9% [16.9%-19.1%]). However, trends on citation indices varied widely (from -33.8% to 28.4%). From 1999 to 2008, cardiovascular publications of Latin America increased by 12.9% (12.1%-13.5%) annually. However, the citation indices of Latin America increased 1.5% (1.3%-1.7%) annually, a lower increase than those of all other country groups analyzed.Conclusions:Although the number of cardiovascular publications of Latin America increased from 1999 to 2008, trends on citation indices suggest they may have had a relatively low impact on the research field, stressing the importance of considering quality and dissemination on local research policies.

Trends in Mortality Rate from Cardiovascular Disease in Brazil, 1980-2012

Abstract Background: Studies have questioned the downward trend in mortality from cardiovascular diseases (CVD) in Brazil in recent years. Objective: to analyze recent trends in mortality from ischemic heart disease (IHD) and stroke in the Brazilian population. Methods: Mortality and population data were obtained from the Brazilian Institute of Geography and Statistics and the Ministry of Health. Risk of death was adjusted by the direct method, using as reference the world population of 2000. We analyzed trends in mortality from CVD, IHD and stroke in women and men in the periods of 1980-2006 and 2007-2012. Results: there was a decrease in CVD mortality and stroke in women and men for both periods (p < 0.001). Annual mortality variations for periods 1980-2006 and 2007-2012 were, respectively: CVD (total): -1.5% and -0.8%; CVD men: -1.4% and -0.6%; CVD women: -1.7% and -1.0%; DIC (men): -1.1% and 0.1%; stroke (men): -1.7% and -1.4%; DIC (women): -1.5% and 0.4%; stroke (women): -2.0% and -1.9%. From 1980 to 2006, there was a decrease in IHD mortality in men and women (p < 0.001), but from 2007 to 2012, changes in IHD mortality were not significant in men [y = 151 + 0.04 (R2 = 0.02; p = 0.779)] and women [y = 88-0.54 (R2 = 0.24; p = 0.320). Conclusion: Trend in mortality from IHD stopped falling in Brazil from 2007 to 2012.

Incentive structures in economic experiments : a neuroeconomic analysis of decision making under risk

Magdeburg, Univ., Fak. für Wirtschaftswiss., Diss., 2013

Sugar and sugar making / by James B. McNair, Asst. Curator of Economic Botany.

no.13(1927)