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.

Climate change and future scenarios for palisade grass production in the state of São Paulo, Brazil

The objective of this work was to analyze future scenarios for palisade grass yield subjected to climate change for the state of São Paulo, Brazil. An empirical crop model was used to estimate yields, according to growing degree-days adjusted by one drought attenuation factor. Climate data from 1963 to 2009 of 23 meteorological stations were used for current climate conditions. Downscaled outputs of two general circulation models were used to project future climate for the 2013-2040 and 2043-2070 periods, considering two contrasting scenarios of temperature and atmospheric CO2 concentration increase (high and low). Annual dry matter yield should be from 14 to 42% higher than the current one, depending on the evaluated scenario. Yield variation between seasons (seasonality) and years is expected to increase. The increase of dry matter accumulation will be higher in the rainy season than in the dry season, and this result is more evident for soils with low-water storage capacity. The results varied significantly between regions (<10% to >60%). Despite their higher climate potential, warmer regions will probably have a lower increase in future forage production.

The purpose and use of passenger ships in 2058 - Future scenarios generated by the Delphi method

The purpose of the thesis is to generate scenarios of future purposes and of use of ships, suitable for STX Finland Cruise Oy to design and build, over a 50 year time span by applying the Delphi method and an open innovation approach in a future workshop. The scenarios were mapped out with help of two Delphi survey rounds and one future workshop. The number of participants in both surveys and the workshop was some twenty experts in each, representing various fields. On the basis of the first survey round, four different subject areas were selected for analysis: purposes for the use of ships; energy efficiency of cruises and ships; cost efficiency of sea transportation and vacation; and the views and expectations of the customers in the future. As a result of the future workshop, four different themes were established, which were studied further during the second Delphi round. The themes are future service and operation concepts; versatile uses of the space in ships; communication of environmental benefits of ships, future energy solutions and social interaction between passengers onboard. In addition to generating the scenarios, further aim of the thesis is to implement the Delphi method and workshop activity as foresight tools for STX Europe and to produce a chart of a future shipbuilding foresight community to can serve the open innovation processes in the maritime cluster as a whole.

Rural community in the Mediterranean Region in 2030 : projections and future scenarios : climate change and social change. ' Comunidades rurales en 2030 : proyecciones y escenarios futuros : cambio climático y cambio social.

Resumen en español

Very high resolution bioclimatic zoning of Portuguese wine regions: present and future scenarios

Wine production is strongly affected by weather and climate and thus highly vulnerable to climate change. In Portugal, viticulture and wine production are an important economic activity. In the present study, current bioclimatic zoning in Portugal (1950–2000) and its projected changes under future climate conditions (2041–2070) are assessed through the analysis of an aggregated, categorized bioclimatic index (CatI) at a very high spatial resolution (near 1 km). CatI incorporates the most relevant bioclimatic characteristics of a given region, thus allowing the direct comparison between different regions. Future viticultural zoning is achieved using data from 13 climate model transient experiments following the A1B emission scenario. These data are downscaled using a two-step method of spatial pattern downscaling. This downscaling approach allows characterizing mesoclimatic influences on viticulture throughout Portugal. Results for the recent past depict the current spatial variability of Portuguese viticultural regions. Under future climate conditions, the current viticultural zoning is projected to undergo significant changes, which may represent important challenges for the Portuguese winemaking sector. The changes are quite robust across the different climate models. A lower bioclimatic diversity is also projected, resulting from a more homogeneous warm and dry climate in most of the wine regions. This will lead to changes in varietal suitability and wine characteristics of each region.

Evaluating adjusted forcing and model spread for historical and future scenarios in the CMIP5 generation of climate models

We utilize energy budget diagnostics from the Coupled Model Intercomparison Project phase 5 (CMIP5) to evaluate the models' climate forcing since preindustrial times employing an established regression technique. The climate forcing evaluated this way, termed the adjusted forcing (AF), includes a rapid adjustment term associated with cloud changes and other tropospheric and land-surface changes. We estimate a 2010 total anthropogenic and natural AF from CMIP5 models of 1.9 ± 0.9 W m−2 (5–95% range). The projected AF of the Representative Concentration Pathway simulations are lower than their expected radiative forcing (RF) in 2095 but agree well with efficacy weighted forcings from integrated assessment models. The smaller AF, compared to RF, is likely due to cloud adjustment. Multimodel time series of temperature change and AF from 1850 to 2100 have large intermodel spreads throughout the period. The intermodel spread of temperature change is principally driven by forcing differences in the present day and climate feedback differences in 2095, although forcing differences are still important for model spread at 2095. We find no significant relationship between the equilibrium climate sensitivity (ECS) of a model and its 2003 AF, in contrast to that found in older models where higher ECS models generally had less forcing. Given the large present-day model spread, there is no indication of any tendency by modelling groups to adjust their aerosol forcing in order to produce observed trends. Instead, some CMIP5 models have a relatively large positive forcing and overestimate the observed temperature change.

The Panama Canal turns 100: history and possible future scenarios

This issue of the FAL Bulletin sets out a brief history of the Panama Canal, its construction and its social and political impact on Panama, within the context of international trade at the time. This issue also reviews the recovery of the canal by the Republic of Panama and subsequent major events, including the decision to expand the canal and the start-up of work on the expansion project.

Migration and asylum: The movement of people in the Mediterranean Region - Future scenarios and the EU response. Jean Monnet Occasional Paper No. 11/2014

Introduction. In recent years, the global discussion on migration and asylum has evolved from polarization of perspectives and mistrust, to improving partnerships and fostering cooperation between countries and regions. The paradigm has shifted from control and security exclusively to an increased awareness of the ramifications of migration in development and labour markets, the increasing demographic gap1 and the dangers of exclusion faced by migrant workers (regular or irregular). Eastern Europe will suffer the biggest population decline in the coming years, and Nigeria’s population will reach one billion by 2100. In Europe, the work replacement ratio will be two pensioners for one active worker. It has become clear that these facts cannot be ignored and that there is a need for greater convergence of policies (migration/mobility, fundamental rights, and economic growth), with a migrant-centred approach.2. The assumption that Europe will remain a geopolitical and economic hub that attracts immigrants at all skill levels might not hold water in the long run. The evolving demographic and economic changes have made it evident that the competitiveness of the EU (Europe 2020 Strategy) is also at stake, particularly if an adaptable workforce with the necessary skills is not secured in view of shortfalls in skill levels and because of serious labour mismatches. Therefore, it is the right moment to develop more strategic and long-term migration policies that take into account the evolving position of Europe and its neighbours in the world. By the same token, labour market strategies that meet needs and promote integration of regular migrants are still a pending task for the Member States (MS) in terms of the free movement of people, but also in relation with neighbouring and partner countries.

UK business schools : historical contexts and future scenarios:summary report from an EBK/AIM Management Research Forum

This report begins with an analysis of the historical development of management education in Britain since 1945. It provides a context for understanding conflicting themes in current debates about business schools and examines how the different types of business school have evolved in the UK within very different education institutions. It places the current challenges faced by business schools in context, offers guidance on the strategic options available, and discusses some of the practical implications of the different paths outlined.

Simulating everglades national park hydrology and phosphorus transport under existing and future scenarios using numerical modeling

The Florida Everglades has a long history of anthropogenic changes which have impacted the quantity and quality of water entering the system. Since the construction of Tamiami Trail in the 1920's, overland flow to the Florida Everglades has decreased significantly, impacting ecosystems from the wetlands to the estuary. The MIKE Marsh Model of Everglades National Park (M3ENP) is a numerical model, which simulates Everglades National Park (ENP) hydrology using MIKE SHE/MIKE 11software. This model has been developed to determine the parameters that effect Everglades hydrology and understand the impact of specific flow changes on the hydrology of the system. ^ As part of the effort to return flows to the historical levels, several changes to the existing water management infrastructure have been implemented or are in the design phase. Bridge construction scenarios were programed into the M3ENP model to review the effect of these structural changes and evaluate the potential impacts on water levels and hydroperiods in the receiving Northeast Shark Slough ecosystem. These scenarios have shown critical water level increases in an area which has been in decline due to low water levels. Results from this work may help guide future decisions for restoration designs. ^ Excess phosphorus entering Everglades National Park in South Florida may promote the growth of more phosphorus-opportunistic species and alter the food chain from the bottom up. Two phosphorus transport methods were developed into the M3ENP hydrodynamic model to determine the factors affecting phosphorus transport and the impact of bridge construction on water quality. Results showed that while phosphorus concentrations in surface waters decreased overall, some areas within ENP interior may experience an increase in phosphorus loading which the addition of bridges to Tamiami Trail. Finally, phosphorus data and modeled water level data was used to evaluate the spectral response of Everglades vegetation to increasing phosphorus availability using Landsat imagery.^

Simulating Everglades National Park hydrology and phosphorus transport under existing and future scenarios using numerical modeling

The Florida Everglades has a long history of anthropogenic changes which have impacted the quantity and quality of water entering the system. Since the construction of Tamiami Trail in the 1920's, overland flow to the Florida Everglades has decreased significantly, impacting ecosystems from the wetlands to the estuary. The MIKE Marsh Model of Everglades National Park (M3ENP) is a numerical model, which simulates Everglades National Park (ENP) hydrology using MIKE SHE/MIKE 11software. This model has been developed to determine the parameters that effect Everglades hydrology and understand the impact of specific flow changes on the hydrology of the system. As part of the effort to return flows to the historical levels, several changes to the existing water management infrastructure have been implemented or are in the design phase. Bridge construction scenarios were programed into the M3ENP model to review the effect of these structural changes and evaluate the potential impacts on water levels and hydroperiods in the receiving Northeast Shark Slough ecosystem. These scenarios have shown critical water level increases in an area which has been in decline due to low water levels. Results from this work may help guide future decisions for restoration designs. Excess phosphorus entering Everglades National Park in South Florida may promote the growth of more phosphorus-opportunistic species and alter the food chain from the bottom up. Two phosphorus transport methods were developed into the M3ENP hydrodynamic model to determine the factors affecting phosphorus transport and the impact of bridge construction on water quality. Results showed that while phosphorus concentrations in surface waters decreased overall, some areas within ENP interior may experience an increase in phosphorus loading which the addition of bridges to Tamiami Trail. Finally, phosphorus data and modeled water level data was used to evaluate the spectral response of Everglades vegetation to increasing phosphorus availability using Landsat imagery.