197,103 research outputs found
Diseño de estructura de costos ABC de la extracción de material agregado y su incidencia en la rentabilidad de la empresa Gatica Perú Ingeniería Y Construcción SAC de la Ciudad de Tarapoto Año 2015
No full textLa investigación que se desarrolla tiene como objetivo Determinar el Costo de
extracción, mediante el Método ABC y establecer su incidencia en la Rentabilidad
para ello se tuvo que aplicar instrumentos que se establecieron en la técnica.
Por otro lado para el desarrollo de la presente investigación se tomó en función a
las teorías del autor Apaza, M., donde dice que la contabilidad de costos es la rama
de la contabilidad enfocada a la clasificación, contabilización, distribución,
recolección de información de los costos corrientes y también de los costos futuros
o proyectados, los mismos que deben contribuir a la generación de desarrollo de
la empresa, siendo un problema latente el sinceramiento de la utilidad bruta de la
empresa, para lo cual se debe hacer un diseño y elaboración de la estructura de
costos ABC para obtener mejoras en la empresa Gatica Perú Ingeniería y
Construcción S.A.C.
Ante este problema suscitado, trazamos objetivos que llevó a diseñar y elaborar
una estructura de costos, para encontrar la incidencia en la rentabilidad. Como
resultado de los objetivos desarrollados, se concluyó que la empresa no cuenta con
una estructura de costos y por ende tuvo incidencias en el sinceramiento de su
utilidad del periodo, y para obtener buenos resultados del trabajo de investigación
se tomó las dimensiones para tener una buena referencia del diseño y elaboración
de la estructura de costos que debería manejar la empresa, estas dimensiones
hacen que la empresa crezca, paro lo cual conoceremos como se está manejando
cada una de estas estructuras manejadas por la empresa Gatica Perú Ingeniería Y
Construcción S.A.C.
Bose-Einstein Condensation of Helium and Hydrogen inside Bundles of Carbon Nanotubes
No full textHelium atoms or hydrogen molecules are believed to be strongly bound within the interstitial channels (between three carbon nanotubes) within a bundle of many nanotubes. The effects on adsorption of a nonuniform distribution of tubes are evaluated. The energy of a single-particle state is the sum of a discrete transverse energy E-t (that depends on the radii of neighboring tubes) and a quasicontinuous energy E-z of relatively free motion parallel to the axis of the tubes. At low temperature, the particles occupy the lowest-energy states, the focus of this study. The transverse energy attains a global minimum value (E-t=E-min) for radii near R-min=9.95 Angstrom for H-2 and 8.48 Angstrom for He-4. The density of states N(E) near the lowest energy is found to vary linearly above this threshold value, i.e., N(E) is proportional to (E-E-min). As a result, there occurs a Bose-Einstein condensation of the molecules into the channel with the lowest transverse energy. The transition is characterized approximately as that of a four-dimensional gas, neglecting the interactions between the adsorbed particles. The phenomenon is observable, in principle, from a singular heat capacity. The existence of this transition depends on the sample having a relatively broad distribution of radii values that include some near R-min
Capillary condensation for quantum fluids
No full textA simple model has been proposed and evaluated to predict the nature of capillary condensation in a slab geometry. We present a study of adsorption of fluids He-3 and He-4 that test this model. These calculations employ the density-functional method applicable at zero temperature. Overall, the simple model works well in comparison with microscopic calculations. [S0163-1829(99)01945-1]
Anomalous specific heat of He-3 in He-4-coated FSM-16 mesopores
No full textRecent experiments have found unusual behavior of the specific heat of He-3-He-4 mixtures within the regular porous material FSM-16. We analyze this problem with quantum. density functional calculations of He-4, followed by ideal gas calculations of He-3 in the resulting potential. The results are in semiquantitative agreement with the experimental data
From one to infinity: effective dimensionalities of fluids in nanoporous materials
No full textTheoretical arguments are presented concerning the low temperature (T) behavior of quantum gases inside or near nanoporous media. The density of states at low energy can be interpreted in terms of an effective dimensionality D, as can the low T heat capacity C(T). Depending on the circumstances, D is shown here to assume one of the values D=1,2,4,5 or infinity. Intriguing questions concerning this range of behavior are addressed
Dr. Duane M. Jackson, Morehouse College, July 2011
No full textThis video is a conversation with Dr. Duane M. Jackson. Dr. Jackson talks about his paper, "Recall and the Serial Position Effect: The Role of Primacy and Recency on Accounting Students' Performance." Jackie Daniel, AUC Woodruff Library, is the interviewer
Numerical analysis of a transmission problem with Signorini contact using mixed-FEM and BEM
No full text© EDP Sciences, SMAI 2011This paper is concerned with the dual formulation of the interface problem consisting of a linear partial differential equation with variable coefficients in some bounded Lipschitz domain Ω in
Rn (n ≥ 2) and the Laplace equation with some radiation condition in the unbounded exterior domain Ωc := Rn\￣Ω. The two problems are coupled by transmission and Signorini contact conditions on the interface Γ = ∂Ω. The exterior part of the interface problem is rewritten using a Neumann to Dirichlet mapping (NtD) given in terms of boundary integral operators. The resulting variational formulation becomes a variational inequality with a linear operator. Then we treat the corresponding numerical scheme and discuss an approximation of the NtD mapping with an appropriate discretization of the inverse Poincar´e-Steklov operator. In particular, assuming some abstract approximation properties and a discrete inf-sup condition, we show unique solvability of the discrete scheme and obtain the corresponding a-priori error estimate. Next, we prove that these assumptions are satisfied with Raviart- Thomas elements and piecewise constants in Ω, and continuous piecewise linear functions on Γ. We suggest a solver based on a modified Uzawa algorithm and show convergence. Finally we present some numerical results illustrating our theory
"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States" By M. Carey.
No full text"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States: containing bried sketches of the moral and political character of those states.
By M. Carey, member of the American philosophical, and of the American Antiquarian Society, and author of The Olive Branch, Cindiciae Hibernicae, essays on banking, on political economy, and on internal improvement.
To which are now added the English editor's comments on the subject; together with Important Advice to Emigrants, and Cautions Against Impositions Practiced in the Outports
Intriguing examples of inhomogeneous broadening
No full textThree problems are considered in which inhomogeneous broadening can yield unusual consequences. One problem involves the energy levels of atoms moving within nanopores of nearly cylindrical cross section. A second involves atomic or molecular motion in a quasi-one-dimensional interstitial channel within a bundle of carbon nanotubes. The third problem involves motion within a groove between two nanotubes at the surface of such a bundle. In each case, the density of states at low energy is qualitatively different from that occurring in the perfectly homogeneous case
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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