Pub Date : 2021-06-30DOI: 10.18004/PDFCE/2076-054X/2021.027.52.005
Belén Monserrat López-Bogarín, Florencia Suelí Sclaroff-Dávalos, Joel Antonio Brizuela-Coronel, Jolaika Gerbrand-De Fehr
The financial analysis is not taken into account in companies importing used vehicles in the city of Fernando de la Mora, which causes the most important decisions of the companies that are taken without having efficient, timely and truthful information. The General Objective of the Investigation was “To propose the application of the Analysis of Financial Statements by the method of Reasons in Companies Importing of Used Vehicles of the city of Fernando de la Mora in the year 2018”. The research methodology was: field research, documentary, non-experimental, cross-sectional design, the population was made up of 86 societies from which a sample of 26 companies was extracted, the sampling was non-probabilistic of type for convenience, for the collection Data surveys and interviews were implemented, and the instruments used were the questionnaires and interview guides. As a result, it was found that most companies have a high level of active current, which would be misunderstood as an indicator of liquidity, however, the current asset is mostly made up of inventory whose convertibility to cash is not immediate, the low was also highlighted level of profitability with respect to the invested capital. It has been concluded that companies were not determined to identify their weaknesses for a while, so the application of financial analysis as a preventive and corrective tool was suggested, in order to obtain greater efficiency in their efforts.
在Fernando de la Mora市进口二手车的公司没有考虑到财务分析，这导致公司在没有有效、及时和真实信息的情况下做出最重要的决定。调查的总体目标是“建议在2018年费尔南多德拉莫拉市进口二手车的公司中应用原因分析法进行财务报表分析”。研究方法为:实地调查、文献研究、非实验、横断面设计，人口由86个社团组成，其中抽取26家公司为样本，为方便起见，抽样采用非概率型，为收集数据进行调查和访谈，使用的工具为问卷调查和访谈指南。结果发现，大多数公司都有一个高水平的活动流动，这将被误解为流动性的一个指标，然而，流动资产大多由库存组成，其可兑换为现金不是立即，低也强调了相对于投资资本的盈利水平。得出的结论是，公司暂时没有决心确定其弱点，因此建议应用财务分析作为一种预防和纠正工具，以便在其努力中获得更高的效率。
{"title":"Proposal for financial analysis by the method of reasons in importers of vehicles used in the city of Fernando de la Mora, 2018","authors":"Belén Monserrat López-Bogarín, Florencia Suelí Sclaroff-Dávalos, Joel Antonio Brizuela-Coronel, Jolaika Gerbrand-De Fehr","doi":"10.18004/PDFCE/2076-054X/2021.027.52.005","DOIUrl":"https://doi.org/10.18004/PDFCE/2076-054X/2021.027.52.005","url":null,"abstract":"The financial analysis is not taken into account in companies importing used vehicles in the city of Fernando de la Mora, which causes the most important decisions of the companies that are taken without having efficient, timely and truthful information. The General Objective of the Investigation was “To propose the application of the Analysis of Financial Statements by the method of Reasons in Companies Importing of Used Vehicles of the city of Fernando de la Mora in the year 2018”. The research methodology was: field research, documentary, non-experimental, cross-sectional design, the population was made up of 86 societies from which a sample of 26 companies was extracted, the sampling was non-probabilistic of type for convenience, for the collection Data surveys and interviews were implemented, and the instruments used were the questionnaires and interview guides. As a result, it was found that most companies have a high level of active current, which would be misunderstood as an indicator of liquidity, however, the current asset is mostly made up of inventory whose convertibility to cash is not immediate, the low was also highlighted level of profitability with respect to the invested capital. It has been concluded that companies were not determined to identify their weaknesses for a while, so the application of financial analysis as a preventive and corrective tool was suggested, in order to obtain greater efficiency in their efforts.","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42016243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.18004/PDFCE/2076-054X/2021.027.52.015
Lidia Rosa Saldívar de Salinas, Luz Villar, Vanessa Valleau, Oscar Barrios-Leiva
{"title":"Solid waste management system for the National University of Asunción, Paraguay. Period 2015-2019","authors":"Lidia Rosa Saldívar de Salinas, Luz Villar, Vanessa Valleau, Oscar Barrios-Leiva","doi":"10.18004/PDFCE/2076-054X/2021.027.52.015","DOIUrl":"https://doi.org/10.18004/PDFCE/2076-054X/2021.027.52.015","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42044361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.18004/PDFCE/2076-054X/2021.027.52.108
Dustin Tahisin Gómez-Rodríguez, Katheryne Aldana, Marco René
The main purpose of this article for reflection was to address research trends that can be critically incorporated into an anthropology of development; schematically review the general concerns and discussions that have been given regarding development and present, with some breadth and detail, the most recent alternative proposals -which are far removed from the more traditionalist approaches regarding the idea of developmentwhich present reflections on well-being and can be interpreted as approaches to gradually overcoming the problems that historically afflict Latin American societies. The methodology is qualitative, and the method is of documentary review. The main conclusion is that anthropology has been nourished by investigative theories and practices that contribute to dimensioning how to expand development discourses in dialogue with other disciplines and methods such as Human Scale Development, Post-development, and Participant Action Research (IAP).
{"title":"Anthropologies of development, alternative approaches and postdevelopment. Brief review of concepts and critical notes","authors":"Dustin Tahisin Gómez-Rodríguez, Katheryne Aldana, Marco René","doi":"10.18004/PDFCE/2076-054X/2021.027.52.108","DOIUrl":"https://doi.org/10.18004/PDFCE/2076-054X/2021.027.52.108","url":null,"abstract":"The main purpose of this article for reflection was to address research trends that can be critically incorporated into an anthropology of development; schematically review the general concerns and discussions that have been given regarding development and present, with some breadth and detail, the most recent alternative proposals -which are far removed from the more traditionalist approaches regarding the idea of developmentwhich present reflections on well-being and can be interpreted as approaches to gradually overcoming the problems that historically afflict Latin American societies. The methodology is qualitative, and the method is of documentary review. The main conclusion is that anthropology has been nourished by investigative theories and practices that contribute to dimensioning how to expand development discourses in dialogue with other disciplines and methods such as Human Scale Development, Post-development, and Participant Action Research (IAP).","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46090637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-30DOI: 10.18004/PDFCE/2076-054X/2021.027.52.069
Daniel Yiwady Ordoñez-Abril, Ana María Castillo-López, Ivonne Maritza Rodríguez-Bravo
{"title":"Empowerment of women in entrepreneurship and innovation","authors":"Daniel Yiwady Ordoñez-Abril, Ana María Castillo-López, Ivonne Maritza Rodríguez-Bravo","doi":"10.18004/PDFCE/2076-054X/2021.027.52.069","DOIUrl":"https://doi.org/10.18004/PDFCE/2076-054X/2021.027.52.069","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46053030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.18004/pdfce/2076-054x/2020.026.51.006
L. Andreozzi, Eduardo Torres
{"title":"Mortality projection using two probabilistic models. Applications and limitations","authors":"L. Andreozzi, Eduardo Torres","doi":"10.18004/pdfce/2076-054x/2020.026.51.006","DOIUrl":"https://doi.org/10.18004/pdfce/2076-054x/2020.026.51.006","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47756113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.18004/pdfce/2076-054x/2020.026.51.026
Mirtha Alfonso-de Silvero, P. Aguilera
{"title":"Fire risk assessment in hotels in San Bernardino, Paraguay","authors":"Mirtha Alfonso-de Silvero, P. Aguilera","doi":"10.18004/pdfce/2076-054x/2020.026.51.026","DOIUrl":"https://doi.org/10.18004/pdfce/2076-054x/2020.026.51.026","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49026056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.18004/pdfce/2076-054x/2020.026.51.001
Justo Manuel Camacho-Guerreros
{"title":"Vision of poverty in Paraguay based on its incidence, intensity and severity measures. 2019","authors":"Justo Manuel Camacho-Guerreros","doi":"10.18004/pdfce/2076-054x/2020.026.51.001","DOIUrl":"https://doi.org/10.18004/pdfce/2076-054x/2020.026.51.001","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44610754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-30DOI: 10.18004/pdfce/2076-054x/2020.026.51.020
Mabel Carolina Aguilar-de Cáceres
{"title":"Strategic management in the Research Centers of the Universidad Nacional de Asuncion","authors":"Mabel Carolina Aguilar-de Cáceres","doi":"10.18004/pdfce/2076-054x/2020.026.51.020","DOIUrl":"https://doi.org/10.18004/pdfce/2076-054x/2020.026.51.020","url":null,"abstract":"","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67548127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-22DOI: 10.5377/pdac.v16i0.10227
Oscar Oswaldo Meza Palma
Este artículo incursiona en el problema de polarización socioeconómica de la sociedad hondureña, cuya fuerza productiva y modernidad se han concentrado en apenas un par de polos urbanísticos e industriales de desarrollo2, a expensas del resto mayoritario de regiones internas, donde se padecen altos grados de desigualdad y postergación. Se propone una explicación de sus causas y consecuencias, desde una perspectiva histórica que revisa un período a partir de 1899 hasta la fecha, reflexionando sobre las implicaciones que tuvieron las decisiones de política y los modelos de desarrollo económico adoptados por la clase gobernante en el devenir del tiempo para encausar un desarrollo equitativo. El estudio revela la influencia que esta combinación de aspectos inherentes a la toma de decisiones de más alto nivel jugó un rol determinante para moldear nuestro actual mapa de asimetrías entre regiones internas de país; que hoy día debilita esfuerzos hacia un despegue económico inclusivo de nuestra sociedad. Se sustenta una información de valiosa importancia en la planificación del desarrollo frente a los ingentes desafíos de la globalización en la que estamos inmersos.
{"title":"Modelos económicos: su influencia en la geografía del desarrollo hondureño","authors":"Oscar Oswaldo Meza Palma","doi":"10.5377/pdac.v16i0.10227","DOIUrl":"https://doi.org/10.5377/pdac.v16i0.10227","url":null,"abstract":"Este artículo incursiona en el problema de polarización socioeconómica de la sociedad hondureña, cuya fuerza productiva y modernidad se han concentrado en apenas un par de polos urbanísticos e industriales de desarrollo2, a expensas del resto mayoritario de regiones internas, donde se padecen altos grados de desigualdad y postergación. Se propone una explicación de sus causas y consecuencias, desde una perspectiva histórica que revisa un período a partir de 1899 hasta la fecha, reflexionando sobre las implicaciones que tuvieron las decisiones de política y los modelos de desarrollo económico adoptados por la clase gobernante en el devenir del tiempo para encausar un desarrollo equitativo. El estudio revela la influencia que esta combinación de aspectos inherentes a la toma de decisiones de más alto nivel jugó un rol determinante para moldear nuestro actual mapa de asimetrías entre regiones internas de país; que hoy día debilita esfuerzos hacia un despegue económico inclusivo de nuestra sociedad. Se sustenta una información de valiosa importancia en la planificación del desarrollo frente a los ingentes desafíos de la globalización en la que estamos inmersos.","PeriodicalId":32781,"journal":{"name":"Poblacion y Desarrollo","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76795909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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