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1
artículo
Publicado 2022
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The purpose of this research was related to carrying out a cost-benefit analysis of the application of a method to implement a Health and Safety Management System at work, with the intention of increasing the production rates of the Electrocons Ingenieros SA company, as a tool to promote a safer work environment, which will allow the worker to detect with suspicion, the presence of occupational accidents and achieve better results in the employees, by classifying risk factors in which they are exposed the worker and generate occupational accidents according to the evolution of the activities carried out in the company Electrocons Ingenieros SA This research is based on authors such as Cortés Díaz (2018), Koontz et al. (2012), International Labor Organization (OIT, 2019), Muñoz Romero (2014) and Martínez Gómez (2015). It was based on non-experimental studies and has...
2
tesis de grado
Publicado 2014
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This research was conducted in the company Cementos Pacasmayo SAA in the Quality Control Division, during the period between the months January to March 2013, hence its purpose was to reduce the concentration of larger quartz 45 microns present in the crude. This required the development of the application of physical chemical raw quartz, then the contents of greater than 45 microns present in the raw variable quartz grain size was evaluated. This study is justified in that it has a theoretical value - practical behavior of quartz greater than 45 microns in crude, which allowed us to evaluate how feasible it was to continue grinding this without increasing production costs for energy expenditure milling. Furthermore, based on the physicochemical analyzes and empirical evidence. Methodologically the research work will be undertaken from sampling crude type I, until the determination of si...
3
artículo
Publicado 2025
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Objetivo: Determinar o impacto da evolução intertemporal da situação financeira de um projeto de investimento sobre a estimativa de sua lucratividade. Métodos: Foi realizado um estudo quantitativo de escopo explicativo. Foi formulado um modelo matemático de otimização intertemporal com restrições, cujo objetivo é maximizar a lucratividade. Foi desenvolvida uma aplicação a um caso hipotético e, para analisar a robustez do modelo, foram gerados 150 cenários por simulação em computador nos cenários de taxas de alavancagem e de desconto constantes e variáveis. Uma análise de regressão linear foi aplicada a esses cenários para medir a importância das variáveis explicativas: covenants financeiros, índice de pagamento de dividendos e índice de alavancagem. Resultados: O modelo que considera um índice de alavancagem e taxas de desconto variáveis é estatisticamente si...
4
artículo
The investigation allowed to characterize the companies of the industrial tuna sector of the city of Manta-Ecuador that have established a system of accounting of costs for its management. On the other hand, evaluating the relationship between the degree of use of cost systems on the profitability of companies. Based on these objectives, a descriptive and inferential analysis was made on the relationship between the variables of 15 of the 23 companies involved in the sector of the city of Manta. Thus, it was concluded that there is a significant statistical equality between the use of the system of cost per order of production and the standard cost system to determine profitability. In addition, it was verified that the most used method by the companies is the system of costs by orders of production, identifying that the greater use of the systems is to establish costs to have control, 8...
5
artículo
Publicado 2021
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This study was conducted to investigate the effect of institutional ownership on accounting quality and cost of capital. This research is quasi-experimental in the field of positive accounting research and based on real information in the financial statements of companies. It is also of correlational type and, it is a descriptive (comparative / analytical) research in terms of data collection method. The research methodology is post-event due to the use of historical information in terms of time, and because it can be used in the process of using information and can be used in practice, it is a kind of applied research. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, with the exception of banks and financial and credit institutions, investment companies, financial intermediaries, holding companies and leasing companies (which ha...
6
artículo
Publicado 2021
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This study was conducted to investigate the effect of institutional ownership on accounting quality and cost of capital. This research is quasi-experimental in the field of positive accounting research and based on real information in the financial statements of companies. It is also of correlational type and, it is a descriptive (comparative / analytical) research in terms of data collection method. The research methodology is post-event due to the use of historical information in terms of time, and because it can be used in the process of using information and can be used in practice, it is a kind of applied research. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, with the exception of banks and financial and credit institutions, investment companies, financial intermediaries, holding companies and leasing companies (which ha...
7
artículo
Publicado 2021
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The objective of the investigation was to determine the opportunity cost in the commercial export agricultural sector, based on in the economic foundations for Peru, period 1998-2017. The methodology of the research was explanatory and was carried out under a longitudinal non-experimental design, with the application of the capital asset price model (CAPM) for determining the opportunity cost of the exporting commercial agricultural sector of Peru, in the period 1998-2017. Data were processed from the share price indices of 19 agricultural companies listed on the Lima Stock Exchange. The results showed the relationship of market performance variables and systematic risk (Beta) in the determination of the opportunity cost of the commercial agricultural exporting sector, obtaining a value greater than 29%. In conclusion, there is viability of agricultural projects and businesses that previ...
8
objeto de conferencia
This research has been funded by CONCYTEC Project–World Bank, contract number 017-2018-FONDECYT-BM-IADT-MU
9
artículo
Analysis of delays and cost overruns of road construction projects in the Colombian Caribbean Region
Publicado 2023
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Construction projects are constantly threatened by delays and cost overruns that might compromise their viability. Th us, identifying the leading causes of these issues based on the experience of experienced professionals is essential to planning and reducing these risks. Th is research evaluates the frequency and severity of variables causing delays and cost overruns in Colombian Caribbean Region road projects. Th e nine causes studied in this research were defined through a literature review, preliminary discussion and a pilot test. A survey directed to 42 road construction engineers allowed the authors to characterise these professionals’ perceptions regarding the frequency and severity of these variables in terms of delay and cost overruns, with a confidence level of 80%. Statistical analyses were applied to the results of the survey to establish which variables generate the most s...
10
artículo
Publicado 2018
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Objective: To determine how environmental costs affect the management of solid waste in the general hospitals of the city of Loja. Method: Quantitative approach, based on statistical analysis and procedures, with deductive reasoning that allowed achieving a result, the investigation has a correlational scope. It facilitates knowing the cause and effect between the variables environmental costs and solid waste management. It is an empirical investigation because it is an event that has been presented in the institution and applied because an alternative solution is proposed to face the problem. Results: Stratified sampling was used, a Spearm's Rho correlation of 926 was obtained. Conclusions: there is a positive, strong and direct correlation between the variables: environmental costs and solid waste management in the General Hospitals of the city of Loja.
11
artículo
Publicado 2020
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ABSTRACT The pandemic caused by COVID-19, allowed to know at many levels, the situation of hospitals and its impact on the services they provide to the population. At the times with the highest rate of infections, health centers in most countries were brought to their maximum capacity, most of them collapsing and ceasing to attend to patients. Many health centers were dedicated only to treating patients infected by COVID-19. Lacking medical attention to the other specialties. In this environment, many of the symptomatic patients, such as asymptomatic ones, did not know if they had been infected, much less, did not know if they were infected, many of them were unable to detect certain symptoms so that they could request specialized medical attention. This work is dedicated to using low-cost devices as an evaluation and alert mechanism for possible symptoms caused by COVID-19, the methodol...
12
artículo
Publicado 2018
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Objective: To determine the incidence of the Affectation process in the use of the properties in the management of the real estate of the State administered by the National Superintendence of State Property, period 2012 - 2016. Method: It is a substantive, explanatory, quantitative, transversal research and a retrospective, correlational and non-experimental one, based on measurement, numerical evaluation and statistical analysis. Results: The sample consisted of 20 applications, to which the chi-square tests were applied and then the variables were related; the results indicated that the time of the evaluation, execution and registration procedures does affect the management of the State's real estate administered by the NATIONAL SUPERINTENDENCY OF STATE PROPERTY (SBN) . Conclusions: The importance of Process Management as a cornerstone in public affairs is economically and socially pro...
13
tesis de grado
Publicado 2018
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El presente trabajo de investigación tiene como propósito analizar la relación entre la estructura de costos y la rentabilidad de la empresa Dulcería Rosalía en el periodo 2015 – 2017, con la finalidad que contribuir a mejorar el proceso de toma decisiones empresariales orientadas a elevar los niveles de rentabilidad de la empresa y la utilización eficaz de los recursos. En el desarrollo del trabajo se utilizaron fuentes de información como el estado de situación financiera, el estado de resultados y registros contables de la empresa en estudio, a decir registro de compras y ventas. Luego, se recopiló los datos a través del análisis documental para ser procesados en tablas y gráficas, en seguida se determinaron razones, proporciones de los costos fijos y variables, así como también se calcularon los ratios de rentabilidad. Finalmente, para medir las relaciones de las vari...
14
artículo
Publicado 2011
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This research is focused on establishing the load capacity of the rockbolts commonly used in Peru based on their length. Initially, we aimed to perform the pull tests on granite blocks at San Marcos University Campus, they were carried out under real operating mining conditions, at Reliquias, Castrovirreyna Mining Company (Huancavelica) during March of the current year. The rockbolts tested were: Split Set, Threaded Rebars, Hydrabolt and Swellex, which were suitably conditioned to have an effective anchorage of 1 to 4 feet. The Split Set and Threaded Rebars were cut and delivered as per our request by PRODAC and Aceros Arequipa, respectively. Both, Hydrabolt and Swellex rockbolts, supplied by New Concept Mining and Atlas Copco, were piped around to allow the anchorage of the established lengths only. Fifty one tests were carried (11 Split Set, 17 Threaded Rebars, 12 Hydrabolts and 11 Swe...
15
artículo
Publicado 2011
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This research is focused on establishing the load capacity of the rockbolts commonly used in Peru based on their length. Initially, we aimed to perform the pull tests on granite blocks at San Marcos University Campus, they were carried out under real operating mining conditions, at Reliquias, Castrovirreyna Mining Company (Huancavelica) during March of the current year. The rockbolts tested were: Split Set, Threaded Rebars, Hydrabolt and Swellex, which were suitably conditioned to have an effective anchorage of 1 to 4 feet. The Split Set and Threaded Rebars were cut and delivered as per our request by PRODAC and Aceros Arequipa, respectively. Both, Hydrabolt and Swellex rockbolts, supplied by New Concept Mining and Atlas Copco, were piped around to allow the anchorage of the established lengths only. Fifty one tests were carried (11 Split Set, 17 Threaded Rebars, 12 Hydrabolts and 11 Swe...
16
tesis de grado
Publicado 2017
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La presente investigación que lleva por título “Análisis de los Costos Operativos y su Incidencia en la Rentabilidad del Hotel Monte Azul – Tarapoto, Periodo 2015”, tiene como objetivo establecer la incidencia de los costos operativos sobre la rentabilidad del Hotel Monte Azul – Tarapoto, en el periodo 2015, para lo cual se planteó como problema la siguiente pregunta ¿Cómo incide los costos operativos en la rentabilidad del Hotel Monte Azul, en el periodo 2015?, así mismo se planteó como hipótesis la siguiente afirmación “los costos operativos inciden de manera directa en la rentabilidad del Hotel Monte Azul, en el periodo 2015”. La metodología que se utilizó en este trabajo de investigación es el inductivo, puesto que el estudio partió de un estudio específico y concluyen en uno general, además es de diseño descriptivo explicativo no experimental. La muestra...
17
artículo
Publicado 2018
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Introduction: The World Health Organization (WHO) currently considers obesity as the most important 21st century epidemics, affecting every population group, and, alarmingly enough, it is affecting boys and girls. There are no official numbers in Peru with respect to this situation, but some studies reported rates of being overweight and obese as high as 10,0% and 5,6%, respectively.Objective: To improve health conditions in overweight/obese students in Barrick-Pierina mining company school, with an educational intervention promoting health lifestyles, promoting the ingestion of a balanced diet and increased physical activity. At the end, changes were measured using the body mass index (BMI), and they were compared with the expected percentiles.Material and method: Design: A single sample intervention. The dependent variable (BMI) was longitudinally followed up between May...
18
tesis de grado
Publicado 2025
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El pisco es una bebida alcohólica tradicional del Perú cuya producción artesanal sigue métodos empíricos, generando variabilidad en la calidad y el rendimiento. Durante la destilación el destilado se separa en tres fracciones —cabeza, cuerpo y cola— definidas por cortes que influyen en la presencia de compuestos no deseados y en el cumplimiento normativo. Este estudio desarrolla un modelo matemático de la destilación batch de un mosto fermentado compuesto por etanol-metanol-agua-acetaldehído en un alambique de cobre, integrando balances de materia y energía, ecuaciones de equilibrio líquido–vapor mediante UNIFAC y correlaciones de transferencia de calor. Las simulaciones en MATLAB consideraron tres niveles de composición inicial de compuestos volátiles (bajo, intermedio y alto) y evaluaron el impacto del corte de cabeza sobre la composición del destilado. Los resultad...
19
tesis de grado
Publicado 2025
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Los puentes reticulados híbridos son estructuras no convencionales de uso poco común a nivel global cuyo diseño no está cubierto por las normas actuales. En el Perú se han aplicado en algunos lugares, pero aún predominan estructuras convencionales, aun cuando su costo es mayor en comparación con los no convencionales. La presente tesis aplica a este tipo de puentes, la tecnología constructiva de los voladizos sucesivos y propone su aplicación en los suelos rocosos del Perú en zonas de selva de baja sismicidad. En el presente estudio se modelan, analizan y diseñan los elementos de un puente reticulado hibrido considerando su construcción desde dos frentes empleando grúas ligeras. La brida inferior es una sección cajón de acero, la brida superior es el tablero de concreto postensado, las montantes y diagonales tubos de acero, mientras las uniones son de tipo hibrido. Se desc...
20
tesis de grado
Publicado 2023
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El presente trabajo tiene como propósito determinar la falta de planeamiento y realizar el análisis de la variable ambiente competitivo de la marca Kamasa, a fin de que esta pueda replantear su política de estrategia comercial, la cual ayuda a consolidar su posición dentro del rubro ferretero en nuestro medio. Grupo Kamasa es una empresa con 28 años de existencia en el mercado ferretero nacional. Cuentan con tres marcas, cada una de ellas dirigida a un segmento específico: Kamasa, Kaili y Asaki. Los productos que comercializa principalmente son herramientas manuales y maquinarias dirigidas al sector ferretero. Desde un inicio, los estándares de calidad han ido mejorando, logrando posicionarse como uno de los mejores en el mercado. A partir de los distintos análisis y el FODA realizado, se determina que la marca Kamasa no cuenta con un planeamiento adecuado para enfrentar exitosam...
