The breakeven point is a key tool in all-inclusive hotels to determine the number of tourists and revenues should enter the hotel so there from start generating profits.There are difficulties in the classification of costs in hotels semivariable ignoring his behavior, however, to calculate the breakeven point is necessary to separate the fixed and variable part of each of them.In researching the method of least squares is used to separate the fixed and variable costs of mixed and then calculate the actual value of the equilibrium point.It is concluded that the classification of fixed and variable costs proposed by the Ministry of Tourism can accurately determine the equilibrium point, and the application of the least squares method can separate the fixed part and variable costs mixed.

The breakeven point is a key tool in all-inclusive hotels to determine the number of tourists and revenues should enter the hotel so there from start generating profits.There are difficulties in the classification of costs in hotels semivariable ignoring his behavior, however, to calculate the breakeven point is necessary to separate the fixed and variable part of each of them.In researching the method of least squares is used to separate the fixed and variable costs of mixed and then calculate the actual value of the equilibrium point.It is concluded that the classification of fixed and variable costs proposed by the Ministry of Tourism can accurately determine the equilibrium point, and the application of the least squares method can separate the fixed part and variable costs mixed.

El punto de equilibrio constituye una herramienta fundamental en los hoteles de Todo Incluido para determinar la cantidad de turistas e ingresos que debe entrar en el hotel para que a partir de allí se comience a generar utilidades.Existen dificultades en la clasificación de los costos en los hoteles al ignorar su comportamiento semivariable, en cambio, para el cálculo del punto de equilibrio es preciso separar la parte fija y variable de cada uno de éstos.En la investigación se utiliza el método de los mínimos cuadrados para separar la parte fija y variable de los costos mixtos y calcular posteriormente el valor real del Punto de Equilibrio.Se concluye que la clasificación de los costos fijos y variables propuesta por el Ministerio del Turismo permite determinar con exactitud el Punto de Equilibrio, y la aplicación del método de Mínimos Cuadrados permite separar la parte fija...

The breakeven point is a key tool in all-inclusive hotels to determine the number of tourists and revenues should enter the hotel so there from start generating profits.There are difficulties in the classification of costs in hotels semivariable ignoring his behavior, however, to calculate the breakeven point is necessary to separate the fixed and variable part of each of them.In researching the method of least squares is used to separate the fixed and variable costs of mixed and then calculate the actual value of the equilibrium point.It is concluded that the classification of fixed and variable costs proposed by the Ministry of Tourism can accurately determine the equilibrium point, and the application of the least squares method can separate the fixed part and variable costs mixed.

We aimed to identify, demographic and organizational factors related to Burnout Syndrome in health care at hospitals and clinics, located in Huari, Pomabamba and Sihuas, Ancash, Peru. We evaluated 76 health care professionals, ages 20-59, both sexes, including physicians, registered nurses, midwives, dentists, psychologists, pharmacists, who completed the questionnaire “Burnout Syndrome in health care professionals of DIRES Ancash. 2012” and Maslach Burnout Inventory - MBI (1997). We found that 57.9% of health care professionals had early stage Burnout Syndrome, 14.5% had intermediate stage and 27.6%, had final stage (high level of chronic job stress). There was a significant difference between the percentages of the initial and final stage (p<0.05). There was a statistically significant relationship (p<0.05) between sociodemographic (lack of home owner-ship) and organizational...

We aimed to identify, demographic and organizational factors related to Burnout Syndrome in health care at hospitals and clinics, located in Huari, Pomabamba and Sihuas, Ancash, Peru. We evaluated 76 health care professionals, ages 20-59, both sexes, including physicians, registered nurses, midwives, dentists, psychologists, pharmacists, who completed the questionnaire “Burnout Syndrome in health care professionals of DIRES Ancash. 2012” and Maslach Burnout Inventory - MBI (1997). We found that 57.9% of health care professionals had early stage Burnout Syndrome, 14.5% had intermediate stage and 27.6%, had final stage (high level of chronic job stress). There was a significant difference between the percentages of the initial and final stage (p<0.05). There was a statistically significant relationship (p<0.05) between sociodemographic (lack of home owner-ship) and organizational...

El terremoto de Arequipa del 3 de Abril, es el primero que ocurre en la región Sur de Perú durante el presente año a niveles intermedios de profundidad. Este terremoto de tipo "tensional", se produjo en respuesta a los esfuerzos extensivos generados por el propio peso de la placa de Nazca que tiende a introducirse en el manto. Las localidades mas afectadas fueron Caraveli, Ocofta, Aplao, Camana y Arequipa. De acuerdo con la destrucción causada por el terremoto y otros efectos se observó una intensidad máxima, restringida, de VI en la escala de Mercalli Modificada. El sistema de Defensa Civil de Perú, informó de la muerte de una persona por desplome de una pared y heridos leves en las localidades de Caraveli y Camana. Así mismo, se ha observado daños materiales de consideración en 15 viviendas aproximadamentey daños menores (fisuras y rajaduras) en mayor número en las localid...