Factores que incidieron en la entrada de las empresas colombianas a la ley de reestructuración 550 del 1999 en la ultima década

La ley 550 de Reestructuración empresarial en Colombia surgió en 1999 como una medida de contingencia desarrollada por el gobierno para proteger a la industria nacional ante la crisis que se encontraba atravesando el país en esa década. Por ende el presente trabajo muestra el desarrollo, la ejecución y el progreso de la ley 550 de 1999 desde su nacimiento hasta su evolución mas resiente. Adicionalmente se mostraran casos muy concretos y descripciones específicas de la ley que pueden llegar a ayudar más adelante a los empresarios que se puedan llegar a encontrar en proceso de reestructuración.

Características de las empresas del sector agropecuarios que están en proceso concursal de la Ley 550 de 1999

El objetivo de este trabajo es el analizar la perdurabilidad empresarial en el sector agropecuario mediante la identificación de las principales características de las empresas que conformar a este sector en la ciudad de Bogotá y que se encuentran en proceso de reestructuración de la ley 550 de 1999, publicada por la superintendencia de sociedades. Se analizaron las características que tienen en común estas empresas acogidas por esta ley, llevándonos a entender las causas del porque las organizaciones en nuestro país al momento de su creación el 41% no supera el primer año de vida, y otro tanto no sobrepasa de los primero 5 años. Para poder así trabajar en conjunto la academia, el gobierno y las empresas en un plan de mejoramiento y perdurabilidad empresarial exitoso que prevenga toda clase de enfermedades que puedan presentar las empresas y contribuyan con su deterioro y muerte. Para este análisis se utilizaron datos cualitativos y cuantitativos obtenidos de los resultados arrojados por los cuestionarios económicos y financieros aplicados a cada una de estas empresas.

Alquería. S.A. "una historia de larga vida que empieza aqui"

El trabajo investigativo que se presenta a continuación, es un estudio realizado con el apoyo de la Facultad de Administración de la Universidad del Rosario, donde se analiza la empresa Alquería, como aquella empresa ejemplar galardonada con el premio Ave Fénix, que a finales de los años 90 vivió una crisis financiera, y cuatro (4) años después, gracias a su compromiso, dedicación y esfuerzo salió avante y hoy es una empresa exitosa en el sector lechero Colombiano. años 90, Colombia se encontraba en un proceso de apertura económica donde el presidente de ese entonces Cesar Gaviria, propuso integrar la economía nacional a los mercados globales. El objetivo de esta medida era ofrecer nuevas oportunidades de mercado para la industria nacional, con lo que se esperaba incrementar la competitividad y desarrollo de las empresas Colombianas. La medida provocó que la economía entrara en crisis, obligando al Gobierno a expedir la Ley 550 de 1999, con la que se buscaba dotar a Colombia de instrumentos adecuados para proteger aquellas empresas viables que se encontraban en crisis y salvarlas de la muerte empresarial. Alquería se acoge a la Ley con una deuda de 30 mil millones de pesos según el diario El Espectador en su publicación del 22 de marzo del 2009, iniciando así un proceso de restructuración con el seguimiento y apoyo de la Superintendencia de Sociedades. El proceso que duró 4 años, tuvo como objetivo renegociar las tasas de interés, redefinir los plazos de pago de las acreencias con los bancos, dar mayor eficiencia en el manejo de los recursos y asesoría administrativa por parte de nuevos consultores. La investigación está compuesta de 3 capítulos, los cuales mostraran un antes, un durante y un después de la crisis, en los que se va a analizar el proceso que vivió la empresa tomando en cuenta las estrategias, cambios, decisiones y reformas que se hicieron al interior. En el primer capítulo se plantea EL PROBLEMA a investigar, registrando aspectos como antecedentes y marco legal; El segundo capítulo está dedicado a la DIRECCIÓN, en el que se analizará el liderazgo, la estrategia y la realidad empresarial de Alquería, y como tercero y último capítulo, se va a estudiar la GERENCIA, analizando desde el enfoque de mercadeo, finanzas, gestión humana, producción y perdurabilidad.

Análisis de perdurabilidad de las empresas que se acogieron a la ley 550 de 1999

A finales del Siglo XX, Colombia se encontraba en un escenario bastante complicado en relación con la situación del país en años anteriores. Todo esto, debido a que el país se vio afligido por una serie de situaciones adversas: el desempleo, la violencia y catástrofes naturales, fueron una de las muchas cosas que generaron un grave periodo de recesión en el país. Frente a estos desafortunados acontecimientos, y en búsqueda de propiciar y fortalecer la economía del país, el Gobierno decide en su momento, intervenir en la economía local, principalmente en el Sector Privado, con el fin de normalizar la actividad productiva del país en todos los sectores económico. Para esto, el Gobierno en conjunto con la Superintendencia de Sociedades y teniendo en cuenta la devaluación de la moneda, las altas tasas de interés que existían en ese entonces, y, la disminución de la demanda, deciden desarrollar mecanismos de conciliación tanto para los deudores como para los acreedores con el fin de reactivar la economía y mejorar la situación financiera y contable del sector productivo y de servicios, con el fin de superar la crisis en la que se encontraban sumergidos en ese entonces. La ley 550, constituida en el año 1999 y también conocida como la Ley de Insolvencia Económica, otorgo herramientas para la reestructuración de empresas que decidieron acogerse a dicha ley, a un total de 1.323 empresas que se encontraban en proceso de liquidación. Para poder acceder a este proceso de reestructuración, además de cumplir con ciertos requisitos que se mencionaran posteriormente, las empresas que podían acceder a esta ley, debían encontrarse en mora en el pago de 2 o más obligaciones por un periodo mayor a noventa días, o, se debían encontrar envueltas en por lo menos 2 demandas ejecutivas por mora en el pago de cualquier deuda adquirida en nombre de dichas empresas.

Fortification with low amounts of folic acid makes a significant difference in folate status in young women: implications for the prevention of neural tube defects

Background: Mandatory fortification of grain products with folic acid was introduced recently in the United States, a policy expected to result in a mean additional intake of 100 mu g/d. One way of predicting the effectiveness of this measure is to determine the effect of removing a similar amount of folic acid as fortified food from the diets of young women who had been electively exposed to chronic fortification.

Objective: The objective was to examine the effect on folate status of foods fortified with low amounts of folic acid.

Design: We investigated the changes in dietary intakes and in red blood cell and serum concentrations of folate in response to removing folic acid-fortified foods for 12 wk from the diets of women who reportedly consumed such foods at least once weekly (consumers).

Results: Consumers (n = 21) had higher total folate intakes (P = 0.002) and red blood cell folate concentrations (P = 0.023) than nonconsumers (women who consumed folic acid-fortified foods less than once weekly; n = 30). Of greater interest, a 12-wk intervention involving the exclusion of these foods resulted in a decrease in folate intake of 78 +/- 56 mu g/d (P < 0.001), which was reflected in a significant reduction in red blood cell folate concentrations (P < 0.05).

Conclusions: Cessation of eating folic acid-fortified foods resulted in removing 78 mu g folic acid/d from the diet. Over 12 wk this resulted in a lowering of red blood cell folate concentrations by 111 nmol/L (49 mu g/L). This magnitude of change in folate status in women can be anticipated as a result of the new US fortification legislation and is predicted to have a significant, although not optimal, effect in preventing neural tube defects.

Effect of low contents of a polyaniline derivative on the crystallization and electrical properties of blends with PVDF

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Low frequency of the TEL/AML1 fusion gene in acute lymphoblastic leukaemia in Spain.

We report on a series of Spanish patients with acute lymphoblastic leukaemia in whom the t(12;21) [TEL/AML1] translocation could not be identified with two sensitive techniques: reverse transcript-polymerase chain reaction (RT-PCR) and fluorescence in-situ hybridization (FISH). 101 cases were analysed: 38 children (29 B-cell precursor; nine T-cell precursor) and 63 adults (48 B-cell precursor; 15 T-cell precursor). Specific RT-PCR to amplify the TEL/AML1 fusion transcript was negative in all 101 cases. Moreover, all 38 paediatric samples were also negative by interphase FISH analysis for the presence of the TEL/AML1 fusion. These results suggest the existence of geographic/race variations in the genotype of acute lymphoblastic leukaemia (ALL).

Homework for refugee middle school students with backgrounds marked by low levels of engagement with English school literacy

Homework presents many challenges for refugees from Africa who are arriving in Australian schools with histories of little, no or severely interrupted schooling. This is evident in the emergence of school- and community-based homework help, clubs and tutoring programs for the students. The aim of this article is to describe the homework support options accessed by eight students from Burundi, Rwanda, Eritrea and Sudan who participated in a study of pedagogy for middle school-aged African refugees, and the views on homework of their parents and teachers. The article shows some tensions between family and school expectations and the dilemmas that arise for teachers in a broader context of public concern about and official policy statement on excessive and repetitive homework. It is argued that application of policy guidelines needs to account for disadvantages that potentially accrue to students who cannot design their own independent study programs. Further, it is suggested that integration of skills and meaning-based pedagogy inherent in recent approaches to literacy education has potential for ensuring that students receive the forms of homework they require.

Prevalence of Staphylococcus aureus strains in an Australian cohort, 1989-2003 : evidence for the low prevalence of the toxic shock toxin and Panton-Valentine leukocidin genes

The purpose of this paper is to determine the prevalence of the toxic shock toxin gene (tst) and to enumerate the circulating strains of methicillin-sensitive Staphylococcus aureus (MSSA) and methicillin-resistant S. aureus (MRSA) in Australian isolates collected over two decades. The aim was to subtype these strains using the binary genes pvl, cna, sdrE, pUB110 and pT181. Isolates were assayed using real-time polymerase chain reaction (PCR) for mecA, nuc, 16 S rRNA, eight single-nucleotide polymorphisms (SNPs) and for five binary genes. Two realtime PCR assays were developed for tst. The 90 MRSA isolates belonged to CC239 (39 in 1989, 38 in 1996 and ten in 2003), CC1 (two in 2003) and CC22 (one in 2003). The majority of the 210 MSSA isolates belonged to CC1 (26), CC5 (24) and CC78 (23). Only 18 isolates were tst-positive and only 15 were pvl-positive. Nine MSSA isolates belonged to five binary types of ST93, including two pvlpositive types. The proportion of tst-positive and pvl-positive isolates was low and no significant increase was demonstrated. Dominant MSSA clonal complexes were similar to those seen elsewhere, with the exception of CC78. CC239 MRSA (AUS-2/3) was the predominant MRSA but decreased significantly in prevalence, while CC22 (EMRSA-15) and CC1 (WA-1) emerged. Genetically diverse ST93 MSSA predated the emergence of ST93- MRSA (the Queensland clone).

The ultra-low friction of the articular surface is pH-dependent and is built on a hydrophobic underlay including a hypothesis on joint lubrication mechanism

In this study, the influence of pH on interfacial energy distributed over the phospholipids-bilayer surface model and the effect of hydrophobicity on coefficient of friction (f) were investigated by using microelectrophoresis. An important clinical implication of deficiency in hydrophobicity is the loss of phospholipids that is readily observed in osteoarthritis joints. This paper establishes the influence of pH on interfacial energy upon an increase f, which might be associated with a decrease of hydrophobicity of the articular surface.

Low frequency of CHEK2 1100delC allele in Australian multiple-case breast cancer families : functional analysis in heterozygous individuals

A protein-truncating variant of CHEK2, 1100delC, is associated with a moderate increase in breast cancer risk. We have determined the prevalence of this allele in index cases from 300 Australian multiple-case breast cancer families, 95% of which had been found to be negative for mutations in BRCA1 and BRCA2. Only two (0.6%) index cases heterozygous for the CHEK2 mutation were identified. All available relatives in these two families were genotyped, but there was no evidence of co-segregation between the CHEK2 variant and breast cancer. Lymphoblastoid cell lines established from a heterozygous carrier contained approximately 20% of the CHEK2 1100delC mRNA relative to wild-type CHEK2 transcript. However, no truncated CHK2 protein was detectable. Analyses of expression and phosphorylation of wild-type CHK2 suggest that the variant is likely to act by haploinsufficiency. Analysis of CDC25A degradation, a downstream target of CHK2, suggests that some compensation occurs to allow normal degradation of CDC25A. Such compensation of the 1100delC defect in CHEK2 might explain the rather low breast cancer risk associated with the CHEK2 variant, compared to that associated with truncating mutations in BRCA1 or BRCA2.

The combination of plant-expressed cellobiohydrolase and low dosages of cellulases for the hydrolysis of sugar cane bagasse

Background The expression of biomass-degrading enzymes (such as cellobiohydrolases) in transgenic plants has the potential to reduce the costs of biomass saccharification by providing a source of enzymes to supplement commercial cellulase mixtures. Cellobiohydrolases are the main enzymes in commercial cellulase mixtures. In the present study, a cellobiohydrolase was expressed in transgenic corn stover leaf and assessed as an additive for two commercial cellulase mixtures for the saccharification of pretreated sugar cane bagasse obtained by different processes. Results Recombinant cellobiohydrolase in the senescent leaves of transgenic corn was extracted using a simple buffer with no concentration step. The extract significantly enhanced the performance of Celluclast 1.5 L (a commercial cellulase mixture) by up to fourfold on sugar cane bagasse pretreated at the pilot scale using a dilute sulfuric acid steam explosion process compared to the commercial cellulase mixture on its own. Also, the extracts were able to enhance the performance of Cellic CTec2 (a commercial cellulase mixture) up to fourfold on a range of residues from sugar cane bagasse pretreated at the laboratory (using acidified ethylene carbonate/ethylene glycol, 1-butyl-3-methylimidazolium chloride, and ball-milling) and pilot (dilute sodium hydroxide and glycerol/hydrochloric acid steam explosion) scales. We have demonstrated using tap water as a solvent (under conditions that mimic an industrial process) extraction of about 90% recombinant cellobiohydrolase from senescent, transgenic corn stover leaf that had minimal tissue disruption. Conclusions The accumulation of recombinant cellobiohydrolase in senescent, transgenic corn stover leaf is a viable strategy to reduce the saccharification cost associated with the production of fermentable sugars from pretreated biomass. We envisage an industrial-scale process in which transgenic plants provide both fibre and biomass-degrading enzymes for pretreatment and enzymatic hydrolysis, respectively.

Associations with low rates of postpartum glucose screening after gestational diabetes among Indigenous and non-Indigenous Australian women

OBJECTIVES To explore factors associated with postpartum glucose screening among women with Gestational Diabetes Mellitus (GDM). METHODS A retrospective study using linked records from women with GDM who gave birth at Cairns Hospital in Far North Queensland, Australia, from 1 January 2004 to 31 December 2010. RESULTS The rates of postpartum Oral Glucose Tolerance Test (OGTT) screening, while having increased significantly among both Indigenous* and non-Indigenous women from 2004 to 2010 (HR 1.15 per year, 95%CI 1.08-1.22, p<0.0001), remain low, particularly among Indigenous women (10% versus 27%, respectively at six months postpartum). Indigenous women in Cairns had a longer time to postpartum OGTT than Indigenous women in remote areas (HR 0.58, 0.38-0.71, p=0.01). Non-Indigenous women had a longer time to postpartum OGTT if they: were born in Australia (HR 0.76, 0.59-1.00, 0.05); were aged <25 years (HR 0.45, 0.23-0.89, p=0.02); had parity >5 (HR 0.33, 0.12-0.90, p=0.03); smoked (HR 0.48, 0.31-0.76, p=0.001); and did not breastfeed (HR 0.09, 0.01-0.64, p=0.02). CONCLUSIONS Postpartum diabetes screening rates following GDM in Far North Queensland are low, particularly among Indigenous women, with lower rates seen in the regional centre; and among non-Indigenous women with indicators of low socioeconomic status. IMPLICATIONS Strategies are urgently needed to improve postpartum diabetes screening after GDM that reach women most at risk.

Immediate, cumulative and residual effects of short- and long-term low plane of nutrition on milk protein and casein composition

Immediate and residual effects of two lengths of low plane of nutrition (PON) on the synthesis of milk protein and protein fractions were studied at the Mutdapilly Research Station, in south-east Queensland. Thirty-six multiparous Holstein-Friesian cows, between 46 and 102 days in milk (DIM) initially, were used in a completely randomised design experiment with three treatments. All cows were fed on a basal diet of ryegrass pasture (7.0 kg DM/cow.day), barley-sorghum concentrate mix (2.7 kg DM/cow.day) and a canola meal-mineral mix (1.3 kg DM/cow.day). To increase PON, 5.0 kg DM/cow.day supplemental maize and forage sorghum silage was added to the basal diet. The three treatments were (C) high PON (basal diet + supplemental silage); (L9) low PON (basal diet only) for a period of 9 weeks; and (L3) low PON (basal diet only) for a period of 3 weeks. The experiment comprised three periods (1) covariate – high PON, all groups (5 weeks), (2) period of low PON for either 3 weeks (L3) or 9 weeks (L9), and (3) period of high PON (all groups) to assess ability of cows to recover any production lost as a result of treatments (5 weeks). The low PON treatment periods for L3 and L9 were end-aligned so that all treatment groups began Period 3 together. Although there was a significant effect of L9 on yields of milk, protein, fat and lactose, and concentrations of true protein, whey protein and urea, these were not significantly different from L3. There were no residual effects of L3 or L9 on protein concentration or nitrogen distribution after 5 weeks of realimentation. There was no significant effect of low PON for 3 or 9 weeks on casein concentration or composition.