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Punto de equilibrio monetario y tasa activa de equilibrio aplicado a una COOPAC de Lima Cercado
Get PDFEl punto de equilibrio ha sido ampliamente estudiado en la literatura de administración de empresas y contabilidad; es esencial para planificar las ventas, determinando los ingresos necesarios para cubrir costos fijos y variables. Las instituciones financieras, como los bancos y las cooperativas, deben conocer los ingresos financieros mínimos para cubrir sus costos financieros, gastos de transformación y gastos por incobrabilidad. Este estudio tiene como objetivo calcular la tasa activa de equilibrio y desarrollar una metodología para determinar los ingresos mínimos necesarios para alcanzar el punto de equilibrio. Se utilizaron los estados financieros de una cooperativa (COOPAC) supervisada y regulada por la Superintendencia de Banca, Seguro y AFP. Los resultados obtenidos permitieron definir la ecuación contable para el cálculo de la tasa activa de equilibrio y analizar el proceso de colocación de recursos de la cooperativa mediante el margen de intermediación y el margen de intermediación puro
Comparative research study based on the use of the two-color geometric algebra technique to develop spatial thinking
Get PDFThe comparative analysis carried out in this work allows us to determine the differences and similarities of two investigations, in which didactic proposals are presented with the teaching strategy: Geometric Algebra in Two Colors. This analysis, together with the results of the interviews with the teachers of Mathematics I, and the results obtained in the evaluation of the first semester students of Business Administration and Accounting and Auditing, allow us to prove that the application of this didactic proposal helps to develop spatial thinking and to prove the hypothesis, which assumes that two-color geometric algebra helps to improve academic performance in mathematics
Implementation of a real-time control and monitoring prototype for a classroom of the Industrial Engineering Faculty using Zigbee technology
Get PDFThe implementation proposal to create an RFID control prototype to optimize the entry of teachers and monitoring that measures the temperature and brightness levels in the classroom in the Industrial Engineering Faculty of the University of Guayaquil to achieve a Smart Campus. In this project, the Xbee wireless communication system was used to communicate the sensors with the central unit. In addition, this project proposes the resolution to the existing problems that burden the university community to improve the work environment and increase student motivation and optimizing the entry of teachers to the classrooms. Three research methods were used: bibliographic, descriptive and experimental. Reliability results of 95% of the temperature sensors were obtained. In addition, the brightness sensor nodes were verified to have an effectiveness rate of 99%. Finally, it was verified that the sensor nodes transmitted the data to the central node without any loss of data and the transmission times were efficient. Finally, it is concluded that the field tests carried out determined that it is a low cost, low energy consumption and easy to install system
New agricultural trends in the use of blueberries for a new lifestyle
Get PDF"New agricultural trends in the use of blueberries for a new lifestyle."
The purpose of the research is to develop a comparative socioeconomic study of blueberry cultivation in the municipality of Tenjo Cundinamarca, through a productive model according to the determinants focused for the development of blueberry cultivation in the municipality of Tenjo where it is intended to create new processes manual in each of the areas required by the project, such as in the planting area, the cultivation area, the area of (MIPE) integrated management of pests and diseases, in the area of (MIRFE) integrated management of irrigation and fertilizer, In the area of production and in everything involved in the process of marketing the final product and thus reach the community of the village of Carrasquilla and generate a better economic development for more than thirty families, since generating a viable and sustainable blueberry project will improve the economic development of the farmers in the region, with this project is intended to make known to all people the benefits of a viable and sustainable business, well structured and which is intended to make the best profit starting in the municipality of Tenjo Cundinamarca in the village of carrasquilla but with a purpose to take it to a growth where it can be generated in many of the regions of Colombia, and thus to contribute to a better lifestyle for all those people who make part of the project
Incoterms: elemento importante en los negocios internacionales
Get PDFCon el pasar del tiempo las sociedades se han visto envueltas en una constante evolución en aspectos políticos, sociales, económicos y comerciales, en donde los elementos, términos, procesos y maneras de negociar han experimentado grandes cambios. Es por eso que el presente artículo muestra la definición, aplicación e importancia de los incoterms en los negocios internacionales. Para ello se realizó una revisión bibliográfica con un enfoque cualitativo, basados en la aplicación de los incoterms, la diversidad cultural en las negociaciones y el resultado exitoso en una negociación internacional por aplicación correcta de los mismos. Tomando en cuenta la información obtenida, se recomienda el estudio a profundidad de los incoterms para poder llevar a cabo una buena negociación internacional y sobre todo generar grandes oportunidades de crecimiento dentro del ámbito del comercio exterior
Playful-pedagogical strategy "Playing I write and act"
Get PDFPlayfulness as a strategy to improve writing in children is a trend as a research topic at national and international level. The objective was to strengthen the writing process in fourth grade students of the Educational Institution Alegria de Saber of Cartagena through a playful-pedagogical proposal. This is a qualitative research, of the field research study type because the data were collected in the place of the facts and its design was Pedagogical Action Research because it sought a transformation of the teaching praxis. The results showed that all fourth graders are at a low level of writing according to the PROESC Battery. The categorization resulted in a selective category that deals with a ludic-pedagogical proposal through theater as a tool that develops creativity, spontaneity, collaborative work and improves the writing process by increasing the level of writing, but also emancipates fears. With the implementation of the ludic-pedagogical proposal "Playing I write and act", the four objectives formulated for this research were fulfilled
The use of natural resources from the point of view of the entrepreneurs living in Salitre Canton - Guayas Province
Get PDFThis article aims to expose the natural, cultural and patrimonial resources that Canton Salitre enjoys; and, from the scenario of these resources, actions framed in its culture and heritage are proposed, adding environmental strategies; that, the native entrepreneurs of the canton must take advantage of to attract real and potential own, local, regional and even national tourists through a plan of action and by the conditions tourism is potentiated. Entrepreneurs today have the task of integrating the natural, cultural and heritage resources of the place with the austere economic resources available to this group of entrepreneurs, to make their businesses attractive and seductive to tourists. For this purpose, a quantitative methodology was applied, applying a quantitative study on a real data of 50 entrepreneurs with more permanence in the canton, including a field observation, as well as a focus group, where they identified and valued the natural wealth, in addition to a survey in Google Forms directed to random visitors in field visit. The results that were achieved were of great interest since the natural inventory, customs and heritage of Cantón Salitre were recognized and enhanced, supported by the current government. From this study, an action plan is proposed in the short term, from which criteria and characteristics associated with the social and economic progress of the canton are derived
Cultural and religious iconography projected through video mapping in urban and rural parishes of Cotopaxi
Get PDFIconography is important in design and digital projects, so that they allow to visualize a deeper meaning and identify elements of an artistic work and the absence of those, therefore, this research aims to analyze the iconography of video mapping of the period August 2022, so that the iconographic and iconological method of Erwin Panofsky was used, which includes a complex external and internal meaning of the modular compositions, achieving to deepen the visual aesthetic aspects, intrinsic, as well as its historical-cultural context of the urban and rural parishes of Cotopaxi, In conclusion, this case study determined that visual communication strengthens cultural knowledge by means of symbology through new technologies, which leads to determine that it is important for the new generations to know and value their roots, providing a sense of identity as belonging, which helps to understand who we are?, Where do we come from, and what is our place in the world
Estimation of CO2 emissions in cabs with 1600 cc cylinder under efficient driving parameters in the city of Cuenca, using the ive model IVE
Get PDFGlobal warming is currently considered to be the main problem on a global scale, which is mainly generated by the concentration of anthropogenic greenhouse gases in the atmosphere. Transportation is responsible for approximately 25% of global CO2 emissions. Based on this reality, the literature proposes several strategies to try to mitigate the generation of these gases in the transportation sector. The results were obtained through a sample of cabs and will be instrumented with GPS and data logger equipment to obtain the parameters that feed the model
La pedagogía crítica en el desarrollo lingüístico y construcción del juicio crítico
Get PDFEste trabajo tuvo como objetivo evaluar la aplicación de la pedagogía crítica, determinando el nivel de desarrollo lingüístico y construcción del juicio crítico en los estudiantes de quinto año de educación general básica. Por ello se tomó como herramienta principal a la modalidad experimental y se aplicó un test a ambos grupos de estudiantes, con el cual se determinó que hay una mayor cantidad de alumnos que no poseen un adecuado nivel de desarrollo lingüístico y emisión del pensamiento crítico. Por lo tanto, es de vital importancia crear una guía de estrategias que ayude al docente a impartir sus clases con las metodologías adecuadas para el desarrollo efectivo del proceso de aprendizaje, donde los estudiantes, asimilen los conocimientos y puedan interactuar mediante diálogos, mesas redondas, debates, etc., en el entorno donde se desenvuelven