Análisis del impacto del tamaño de los activos en la cuenta de resultados mediante la utilización de espacios de fase y análisis de recurrencia

Los resultados financieros de las organizaciones son objeto de estudio y análisis permanente, predecir sus comportamientos es una tarea permanente de empresarios, inversionistas, analistas y académicos. En el presente trabajo se explora el impacto del tamaño de los activos (valor total de los activos) en la cuenta de resultados operativos y netos, analizando inicialmente la relación entre dichas variables con indicadores tradicionales del análisis financiero como es el caso de la rentabilidad operativa y neta y con elementos de estadística descriptiva que permiten calificar los datos utilizados como lineales o no lineales. Descubriendo posteriormente que los resultados financieros de las empresas vigiladas por la Superintendencia de Sociedades para el año 2012, tienen un comportamiento no lineal, de esta manera se procede a analizar la relación de los activos y los resultados con la utilización de espacios de fase y análisis de recurrencia, herramientas útiles para sistemas caóticos y complejos. Para el desarrollo de la investigación y la revisión de la relación entre las variables de activos y resultados financieros se tomó como fuente de información los reportes financieros del cierre del año 2012 de la Superintendencia de Sociedades (Superintendencia de Sociedades, 2012).

Plan exportador software de encriptación y firma digital de documentos altamente sensibles

Este plan exportador proyectado a un plazo de 3 años, servirá a ITAC IT APPLICATIONS CONSULTING S.A. para direccionar sus actividades en el mercado internacional para los años 2009, 2010, 2011. La prioridad de los 2 primeros años será el mejoramiento interno de la empresa, que será la aplicación de estrategias en diferentes campos como: capital humano, capital intelectual, capital cultural, crecimiento económico, estrategia comercial en el área internacional, construcción de capital financiero para la generación de ingresos. Para tener participación en mercados internacionales, mostrar su potencial exportador y lograr las expectativas de crecimiento de las ventas independientes a las obtenidas en el marcado local; pretende empezar en el año 2009, en el mercado Peruano con exportaciones por $36.000 USD correspondiente a 30 unidades, aumentando a $ 72000 USD con 60 unidades en el 2010 y $ 108000 USD y 90 unidades en el 2011. El Servicio a exportar fue “SecureFile” a partir del cual se definieron factores de éxito como lo son las ventajas competitivas del producto en sí mismo enumeradas a continuación: 1) Precio muy competitivo en el mercado, 2) Automatización del proceso de intercambio de información, 3) Software basado en estándares, 4) Se ejecuta en cualquier sistema operativo. A su vez se realizaron consultorías donde se diagnosticó todas las áreas de la empresa arrojando algunos resultados: La estructura organizacional esta bien definida, pero por su crecimiento y necesidad de incluir nuevo personal, no hay claridad en las funciones dentro del organigrama y depende totalmente de la dirección general. Por esto la gerencia debe estructurar mejor los departamentos comerciales creando nuevos cargos de acuerdo al proceso de internacionalización. Las políticas de personal se trabajan de manera informal con criterios validos para promover trabajadores (mérito, antigüedad, etc.), se realizan actualizaciones Tecnológicas mensuales, reconocimiento y participación en la empresa a sus funcionarios, excelentes relaciones personales que permiten hacer evaluaciones de desempeño acorde a las metas, gran variedad de motivación y responsabilidad social encaminada a los niños de bajos recursos. Aunque se debe crear un área de gestión humana y definir la frecuencia de las capacitaciones. Los ingresos son provenientes de la prestación de servicios de IT con incrementando de 256% durante los tres años anteriores para obtener $ 2`032.784.683 millones de pesos en el 2007. El nivel de endeudamiento también ha ido en aumento, por la necesidad de capacidad instalada, contrataciones de personal, el cumplimiento de requisitos del mercado y la necesidad generar buena imagen crediticia con entidades financieras. Cuenta con un musculo financiero para respaldar sus obligaciones inmediatas con $4,42 por $1 comprometido en el 2007 a pesar de ser el año con mayor nivel de endeudamiento arrojando pasivos corrientes por $127.715.281,37. Los cuatro socios cuentan con un comportamiento de 164,67% (2006) y 132,97% (2007) de rendimiento de sobre la inversión antes de impuestos. Para este año más del 95% de su información financiera y contable se maneja de manera sistematizada. El área Financiera de la empresa no es la más débil, pero no existe un departamento financiero con un solo responsable a la cabeza, por esto deben destinar un área separada de la administrativa con un asesor financiero que tenga disponibilidad de 100%. En el caso particular del proyecto de exportación los costos de producción se centran en SecureFile versión 3.0 que no representa costos marginales, ya que la replica de este software puede hacerse cuantas veces sea requerido sin afectar en ninguna proporción los costos. La empresa no utiliza un método formal para calcular sus costos de operación y desarrollo de programas. Pero ha desarrollado un sistema de evaluación de costos en tablas de Excel que de manera organizada logran un costeo acorde a sus necesidades específicas. Para la selección de los países: objetivo, alterno y contingente; se realizó una matriz de Selección de 6 países basados en la exigencia gubernamental en términos de seguridad de la información vía internet, y la percepción de los empresarios, competencia y otros factores económicos; arrojando como resultado a Perú, Costa Rica y México.

Lecciones y oportunidades para Colombia a partir del modelo de Industria Software desarrollado en India

La hipótesis en este estudio de monografía parte de Información estudiada que permite la elaboración de distintas premisas que se aclararan durante el trabajo. Premisas como las siguientes dan un resumen de lo que se trata de analizar en la monografía. Colombia posee altos niveles de conocimiento y de capacidad tecnológica que permiten desarrollar una industria competitiva en el nivel global. Promover el desarrollo de ésta industria, es introducir un factor multiplicador de competencias que estimula y facilita la investigación científica, las aplicaciones tecnológicas y la formación de personas con conocimientos especializados para la satisfacer la demanda impuesta por la nueva economía de redes. La industria software en India se encuentra efectivamente desarrollada y altamente enfocada a proyectos de corto y largo plazo.

Students’ movement and participation in Latin-American psychology: historical and future perspectives

The historiographical paper presented is about the students’ activism and participation in the Latin American psychology. This aims are: 1) to provide a brief historic overview of the Latin American psychology; 2) to review on the students’ participation in the Latin American psychology; 3) to raise students’ future perspectives for the Latin American psychology. It is recognized that there is an extensive past of Latin American psychology and an emerging historiographical work that re fl ects that past.However, there are several historiographical gaps not covered yet by the investigations in the region. In this context, this paper wants to contribute to the study of the students’ activism and participation in the Latin American psychology construction. The historical perspective is supported by the renewed historiographical conception called instant history” which focuses on ancient and recent history at the same time. Indirect sources were used: articles, monographs and compiled editions.

Emotional characteristics of psychology students: a study based on the formative research perspective

In the formative research scheme, the author built a psychological scale, with the purpose of analyzing psychological characteristics of the School of Psychology students. The instrument showed a high reliability coefficient (α=0,86), the exploratory factorial analysis found five variables which allowed to predict some aspects of sex and career level through a logistic regression; the ALSCAL showed two emotional dimensions. The author recommends to improve the instrument and to continue its application in the School. It is also necessary to develop qualitative research to acquire new data about the topic of the research.

Impulsivity: A view from the behavioral neuroscience and developmental psychology

Impulsivity has been linked to three main factors: performing without direct involvement of the frontal lobe functions, an increase in the speed of response, and the acquisition of immediate gratification. This behavioral inhibition deficit involves a variety of behaviors including aspects of hyperexcitability, behavioral disinhibition and higher order decision making. Although by tradition, the definition of this executive function has been conceptualized from a psychopathological view, currently, the wide variety of neuropsychological, developmental and animal models assessment techniques encourage us to establish dialogues that integrate the knowledge of these theoretical perspectives for the interpretation and understanding of impulsivity.

Bibliography profiling of undergraduate theses in a professional psychology program

The bibliographic profile of 125 undergraduate (licentiate) theses was analyzed, describing absolute quantities of several bibliometric variables, as well as within-document indexes and average lags of the references. The results show a consistent pattern across the years in the 6 cohorts included in the sample (2001-2007), with variations, which fall within the robust confi dence intervals for the global central tendency. The median number of references per document was 52 (99% CI 47-55); the median  percentage of journal articles cited was 55%, with a median age for journal references of 9 years. Other highlights of the bibliographic profile were the use of foreign language references (median 61%), and low reliance on open web documents (median 2%). A cluster analysis of the bibliometric indexes resulted  in a typology of 2 main profiles, almost evenly distributed, one of them with the makeup of a natural science bibliographic profile and the second within the style of the humanities. In general, the number of references, proportion of papers, and age of the references are close to PhD dissertations and Master theses, setting a rather high standard for undergraduate theses.

An approach from positive psychology to mental health of university freshmen in Concepcion (Chile)

University is a demanding and changing environment for first year students, what could affect their mental health and their academic performance. Due these conditions, this research wanted to analyze mental health in freshmen of a private university in, Concepción, Chile, oriented by an approach from positive psychology. 554 were selected and surveyed to evaluate three variables: self-Esteem, satisfaction with life and optimism. furthermore, socio-demographic characteristics and mental health problems were assessed. Outcomes show that students evaluate positively themselves, their life and future. In addition, these variables are related with age, type of former school, religion, depression and anxiety. Systematic relationship found between these three strengths of mental health and their inverse relationship with the most prevalent problems in this area highlight the relevance that these three variables could have to define preventive and remedial strategies to promote student welfare.

Behavioral neurosciences in Latin-American psychology journals

Behavioral neurosciences have evolved from other disciplines such as psychology, psychiatry and neurology, becoming a prominent area within general neuroscience. In mainstream psychology, neurosciences currently have an important role. In this paper we documented articles published in four Latin-American psychology journals and we classified these papers as empirical or theoretical. We analyzed the main topics covered in the behavioral neurosciences. Most of reported research used humans and rats as study subjects, although other species have also been used as models. Data suggest behavioral neurosciences currently play a growing and prominent role in Latin American psychology.

Qualitative research and consumer psychology: alternatives for application

Qualitative research is a research strategy used to analyze the reality. When applied to consumer psychology, it allows a deeper knowledge about consumer’s behavior and associated emotions and motivations. Qualitative research goes beyond the description of buyers’ behavior and shows information about how and why that behavior is produced.The purpose of this paper is to demonstrate how qualitative research is relevant for the knowledge and the understanding of consumers’ behavior and how, through its techniques, it approaches the consumer’s socio-cultural reality and provides an interpretation of it. The present paper resumes the key aspects of qualitative research, mentioning its related antecedents of its contributions to the marketing and explaining the four most applied techniques in consumer psychology (interviews, focus group, ethnography and observation); moreover, it also studies the way to carry them out and gives some examples of some of the market issues which it can analyze. Finally, we take up again the qualitative data analysis as one of the most relevant topics because it produces important information for the decision making process related to the consumer. In addition, we explain the steps, strategies, types and technological tools to carry it out. 

determinismo; free will; psychology; science; profession

The discussion about the freewill and determinism con- troversy in human behavior is an old one in philosophy and psychology. Despite the fact that discussions on the topic are abundant, some of its implications seem to go unnoticed by psychologists, and especially by students of psychology. We argue that to the same extent that a psychologist is far from the determinism he imposes -a priori and unnecessary-constraints on the development of psychology as a science and profession. As a result, we suggest that the adoption of determinism as a wor- king hypothesis, is an important attitude for the transformation of psychology into a more effective science and profession.

Historical perspective of the Psychology of motivation

The psychology of motivation has a long tradition and history in psychology. In fact, we consider that, to a certain extent, understanding the history of the psychology of motivation is understanding great part of which has been psychology itself, since the main target of psychology was, and is, to try to explain behaviour, and the aim of psychology of motivation is to find out the causes of behaviour. In its long passage to the present time, there have been three perspectives that have monopolized most of the investigation: the biological, the behavioural and the cognitive. They are not excluding. Each one of them has been predominant in certain stages, although the same attention was paid to the other two. Nowadays, the biological and cognitive perspectives are those that receive greater attention from the investigators. The historical direction in the study of the psychology of motivation represents an important solution to know how the events that have given rise to the present consideration about the psychology of motivation were forged. To know the past helps us to understand the present, at the same time it allows us to hypothesise with great probability of success which will be the future in the study object.

Hans Jürgen Eysenck. Life and work of one of the most infl uential scientist in the history of psychology

On this article, the biography and work of one of the most influential scientists in psychology history is briefl y introduced. With his work, he laid the bases for the scientific study not only on personality, but also on human behaviour. Hence, the most important contributions done by this author are highlighted in a wide range of areas of our discipline, as well as the vision he had about how psychology should be as a science. A series of considerations related to the current situation of scientific psychology in Argentina, lead us to the conclusion that it is essential to rescue his work from forgetfulness, apart from going back over some of his lines of research and thoughts. 

Lessons in psychology – Colombia Nineteenth Century

Manuel Ancízar published in 1851 his Lectures on Psychology. The text has been a representative of the interests of Colombian intellectuals of the time for discipline. The treatise of the history of psychology Colombia have considered the nineteenth century as a period characterized by a poorly conceived attempt to import some emerging professional practices of psychiatric and educational type. However, the work of Ancízar showed large exhibition on the subject matter of psychology: human consciousness and the theories that support the formation of the new science. The core of the work is oriented towards the secular drama, against which Ancízar defended the supernatural origin and nature of the human soul. The author introduced an eclectic psychology in which, the secular orientation of modern ideas are integrated with the conception of the soul as a divine gift. The reading of the work has been outstanding and indispensable work for understanding ancient and autochthonous forms of access to psychological issues.

Diseño de software de inventarios y planeación de la producción para empresas industriales

la administración del conocimiento se constituye en un factor determinante para lograr competitividad sostenible. Administrar correctamente el conocimiento involucra educar permanentemente al recurso humano de la organización, garantizando que la evolución del conocimiento no se estanque, sino que se fortalezca en el tiempo, para ayudar a mejorar a las empresas. Cuando un empleado que domina una o varias actividades se retira de una empresa, suele suceder que las organizaciones se atrasan en su desarrollo, al no encontrar el conocimiento necesario para ejecutar las actividades. El conocimiento teórico, y los años de experiencia de un trabajador permiten enfrentar con mayor facilidad los problemas que surgen en una empresa. Lograr que el conocimiento no se concentre en pocas personas, y establecer mecanismos de aprendizaje organizacional, permite que la empresa se proteja proactivamente para el futuro y de esta forma, pueda enfrentar todos los problemas que surgen