5,717 research outputs found
Diseño de una propuesta de mejoramiento de las políticas de cuentas por cobrar, en la empresa METALPROYECTOS SM S.A.S.
No full textConocer la salud financiera es un aspecto principal dentro de todo tipo de organización con el fin de identificar los problemas que la afectan y buscar soluciones de manera atenta y con rapidez. De acuerdo a lo mencionado es de gran importancia percatar la actividad de la liquidez de la empresa mediante la evaluación del funcionamiento del flujo de caja. Por tal razón se hace necesario someter las políticas y los procedimientos del área de cuentas por cobrar en la empresa METALPROYECTOS SM S.A.S. para detectar las debilidades y así mismo fortalecerlas, diseñando nuevas estrategias y lineamientos para el cumplimiento normativo y contable de los cobros de los créditos otorgados a terceros por tiempos determinados que afecten la solvencia económica de la compañía. Con el propósito de obtener una liquidez sana en un periodo dado y cumplir con el principio de empresa en marcha, emerge el planteamiento del presente informe de 4 prácticas profesionales basado en una propuesta para implementar un plan de mejoramiento del área de deudores, en la empresa METALPROYECTOS SM S.A.S., la cual se dedica a la comercialización de productos para la ornamentación y construcción, y además presta servicios de corte, doblez y soldadura, lo que genera entrada y salida de efectivo constantemente, en pequeñas y grandes proporciones de manera a crédito y de contado. Actualmente existe insolvencia para cubrir las principales necesidades económicas con respecto a las actividades que realiza la empresa. La falta de inventario o los tardíos pagos a proveedores es el principal problema por el cual atraviesa la entidad, lo que lleva a generar pagos por intereses sumamente altos tanto a los proveedores como a los bancos con los que se tiene endeudamiento. Con el siguiente informe se pretende establecer lineamientos de control y fortalecimiento a los métodos aplicados en los movimientos de cobro que mejoren la situación financiera de la empresa a un mediano plazo para obtener el equilibrio de ingresos y salidas de dinero que le otorguen posicionamiento y crecimiento en el mercado en el cual se desarrolla. Los motivos por los cuales me llevaron a analizar la regularidad que existe en las cuentas por cobrar de la empresa METALPROYECTOS SM S.A.S., se centran en que es una áreas que afecta la solvencia económica de la entidad y que si no se estudia y se busca pronta solución la sociedad iría justo hacia el cierre de la misma
Yeast metabolism in fresh and frozen dough : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Food Technology at Massey University, Palmerston North, New Zealand
No full textAuthor also known as SM LovedayFresh bakery products have a very short shelf life, which limits the extent to which manufacturing can be centralised. Frozen doughs are relatively stable and can be manufactured in large volumes, distributed and baked on-demand at the point of sale or consumption. With appropriate formulation and processing a shelf life of several months can be achieved.Shelf life is limited by a decline in proofing rate after thawing, which is attributed to a) the dough losing its ability to retain gas and b) insufficient gas production, i.e. yeast activity. The loss of shelf life is accelerated by delays between mixing and freezing, which allow yeast cells the chance to ferment carbohydrates.This work examined the reasons for insufficient gas production after thawing frozen dough and the effect of pre-freezing fermentation on shelf life. Literature data on yeast metabolite dynamics in fermenting dough were incomplete. In particular there were few data on the accumulation of ethanol, a major fermentation end product which can be injurious to yeast.Doughs were prepared in a domestic breadmaker using compressed yeast from a local manufacturer and analysed for glucose, fructose, sucrose, maltose and ethanol. Gas production after thawing declined within 48 hours of frozen storage. This was accelerated by 30 or 90 minutes of fermentation at 30;C prior to freezing.Sucrose was rapidly hydrolysed and yeast consumed glucose in preference to fructose. Maltose was not consumed while other sugars remained. Ethanol, accumulated from consumption of glucose and fructose, was produced in approximately equal amounts to CO2, indicating that yeast cells metabolised reductively.Glucose uptake in fermenting dough followed simple hyperbolic kinetics and fructose uptake was competitively inhibited by glucose. Mathematical modelling indicated that diffusion of sugars and ethanol in dough occurred quickly enough to eliminate solute gradients brought about by yeast metabolism
Síntesis y caracterización óptica de materiales cromogénicos tipo Perovskita de la forma AFeO3(A=La, Nd, Pr y Sm)
No full textResumen: Óxidos tipo perovskita con estructura AFeO3 con A= (La, Nd, Pr y Sm) fueron sintetizados mediante el método de autocombustión, utilizando como combustible glicina. La sustitución de los sitios A (Lantanidos) se hicieron con tierras raras de Lantano (La), Neodimio(Nd), Praseodimio(Pr) y Samario(Sm). Las muestras obtenidas fueron calcinadas para mejorar su cristalinidad y posteriormente se caracterizaron mediante las técnicas de DRX, SEM, EDX, FTIR, TG y DSC., con el fin de caracterizar algunas de sus propiedades, tales como: tamaño de partículas, fases presentes en las muestras, morfología, composición y cinética de reacción. Mediante análisis de espectroscopía Mössbauer se pudo evidenciar que la estructura de las fase de las perovskitas eran las correctas y los estados de oxidación del hierro en la estructura era Fe3+. Adicional a estos análisis, se estudiaron las propiedades cromogénicas de las muestras variando el campo eléctrico aplicado, la temperatura y el tiempo de exposición a luz ultravioleta - UV. Se determinó que para el rango de estímulos estudiados solo se presentaron cambios de color en las muestras donde se cambió la temperatura. También se analizaron las propiedades magnéticas y se determinó que las muestras obtenidas tienen propiedades antiferromagnéticas, en particular, para la ferrita de neodimio se observaron anisotropías magnéticas a bajas temperaturas de acuerdo con los resultados de medidas M(T) a Zero Field Cooling (ZFC) y Field Cooling (FC).Abstract: Perovskite type oxide with AFeO3 structure with A= (La, Nd, Pr and Sm) was synthetized by selfcombustion method, using glycine as fuel. A site substitution was made with rare earth of Lanthanum (La), Neodymium (Nd), Praseodymium (Pr) and Samarium (Sm). The obtained samples was burned for improve their crystallinity and then was characterized through DRX, SEM, EDX, FTIR, TG and DSC, in order to characterize some of its properties, such as: particle size, phases present in the sample, morphology, composition and reaction kinetics. By analysis of Mössbauer Spectroscopy it was evidencedthat phase’s structure of perovskite was correct and the oxidation states of the Iron in the structure was Fe3+. Additional to these analyzeschromogenic properties of the samples was studied varying magnetic field, temperature and ultraviolet light - UV exposition time. It was determined that in the range of the applied stimulus only had changes in the color when was varying the temperature. Magnetic test were also where was determined that the obtained samples have antiferromagnetic properties, particularly, for the Neodymium ferriteMagnetic anisotropy was observed in low temperature in accordance with measures results M(T) in Zero Field Coolong (ZFC) and Field Cooling (FC).Maestrí
Converting SrI <sub>2</sub> :Eu <sup>2+</sup> into a near infrared scintillator by Sm <sup>2+</sup> co-doping
No full text The luminescence and scintillation properties of SrI 2 single crystals doped with 5% Eu 2+ and 0.05%, 0.2% and 0.5% Sm 2+ are evaluated. X-ray excited and photoluminescence measurements show energy transfer from excited Eu 2+ ions to Sm 2+ ions. At a concentration of 0.5% Sm 2+ , the luminescence consists almost entirely of 740 nm emission from Sm 2+ 5d-4f transitions. Co-doping SrI 2 :5% Eu 2+ with Sm 2+ provides a novel method to bypass the self-absorption problem encountered in large SrI 2 :Eu 2+ crystals and, at the same time, provides a unique near-infrared emitting scintillator with a light yield of approximately 40,000 photons/MeV. Accepted Author ManuscriptRST/Fundamental Aspects of Materials and EnergyRST/Luminescence Material
'Laws 'Needefull in Later to be Abrogated': Intersex and the Sources of Christian Theology
No full textThis is the author accepted manuscript. The final version is available from Palgrave Macmillan via the DOI in this record
Introduction: Troubling Bodies?
No full textThis is the author accepted manuscript. The final version is available from Palgrave Macmillan via the DOI in this record
SM: Regional economic impacts of socio-politically driven net-zero energy in Europe
No full textSupplementary Material (SM): Regional economic impacts of socio-politically driven net-zero energy in Europe
Two zipped folders
(a) Euro-Calliope.zip includes
-Energy system configurations by storyline (market-driven, government-directed, people-powered) and year (2030, 2050).
(b) WEGDYN.zip includes
-Supplementary Material (SM_Regionaleconomiceffects.pdf)
-Processed Euro-Calliope output data to WEGDYN input data (EC2WD_data.xlsx)
-WEGDYN results (WEGDYN_data.xlsx)
-WEGDYN resolution, nesting trees, elasticities (WEGDYN_model.xlsx
Intrafullerene electron transfers in Sm-containing metallofullerenes: Sm@C-2n (74 <= 2n <= 84)
No full textThe electronic properties of Sm-containing metallofullerenes, Sm@C-74, Sm@C-76 (I, II), Sm@C-78, Sm@C-80, Sm@C-82 (I, II, III) and Sm@C-84 (I, II, III), are characterized by UV-Vis-NIR absorption spectroscopy and electron energy-loss spectroscopy (EELS). the UV-Vis-NIR absorption spectra of Sm@C-74, Sm@C-80, Sm@C-82 (I, II, III) and Sm@C-84 (I, II) are quite similar to those of the corresponding Ca, Sr, Ba, Eu, Tm, Yb-based metallofullerenes. In contrast, the absorption spectra of Sm@C-76 (I, II), Sm@C-78 and Sm@C-84(III) show a novel feature: the onset for Sm@C-78 is observed similar to 2600 nm, which corresponds to a small band gap (similar to0.5 eV). Furthermore, the oxidation states of Sm atom in the various fullerene cages are investigated by EELS, which reveals that the Sm atom takes +2 oxidation state in the fullerene cages. A probable rationale for the tendency to have the Sm2+ state is presented based on a simple thermochemical cycle model. (C) 2001 by Elsevier Science Inc.http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000168906500014&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=8e1609b174ce4e31116a60747a720701Biochemical Research MethodsBiochemistry & Molecular BiologyComputer Science, Interdisciplinary ApplicationsCrystallographyMathematical & Computational BiologySCI(E)EI30ARTICLE2244-2511
beta-decay spectroscopy of neutron-rich Sm-160,Sm-161,Sm-162 isotopes
No full textNeutron-rich Sm-160,Sm-161,Sm-162 isotopes have been populated at the RIBF, RIKEN via beta decay for the first time. beta-coincident gamma rays were observed in all three isotopes including gamma rays from the isomeric decay of Sm-160 and Sm-162. The isomers in Sm-160 and Sm-162 have previously been observed but have been populated via beta decay for the first time. The isomeric state in Sm-162 is assigned a 4(-) nu 7/2(+)[633]circle times nu 1/2(-)[521] configuration based on the decay pattern. The level schemes of Sm-160 and Sm-162 are presented. The ground states in the parent nuclei Pm-160 and Pm-162 are both assigned a 6(-) nu 7/2(+)[633]circle times pi 5/2(-)[532] configuration based on the population of states in the daughter nuclei. Blocked BCS calculations were performed to further investigate the spin-parities of the ground states in Pm-160, Pm-161, and Pm-162, and the isomeric state in Sm-162.CPCI-S(ISTP)[email protected]
Discovering the Similarities between SM Communities and Other Organizations
No full textThe current research study is comparing and contrasting the demographic diversity of Sadomasochist (SM) organizations and other community organizations by surveying an SM organization and a non-SM organization. A confidential online survey was used to collect data. Fourteen general questions were asked: age, gender, sexual orientation, relationship status, number of children, ethnicity, highest level of education completed, employment, hours worked, income, religious affiliation, personality, infidelity and self esteem. Data was analyzed using Levene\u27s test and t-tests. Relationship status and religion were two differences between the SM group and the non SM group. The author discusses limitations and future directions of this study
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