Abstract Using linear programming, a network flow model was formulated to optimize the use of the land of small producers in the area of the Tecamachalco Valley, Puebla, Mexico. The optimal crop pattern was estimated in order to increase net profits over a production horizon and obtain financial indicators such as NPV, IRR and B/C R. These values were compared with the traditional methodology of project evaluation. The production horizon was five years for five horticultural crops: onion, tomato, bell pepper, cucumber and zucchini. The results indicated that the optimal crop pattern was to produce tomato in spring-summer (s-s) and bell pepper in autumn-winter (a-w). A NPV of $295 229.84 pesos, an IRR of 68.64% and a B/C ratio of 1.52 were obtained. The net profit of the production plan was $7 422 367.00 pesos, being between 15 and 45% higher with respect to the individual production of each crop. For the selected crops, profits of $6 254 668.49 and $6 339 146.18 pesos were calculated for tomatoes and bell peppers, respectively.

Resumen Utilizando programación lineal se formuló un modelo de flujo de redes para optimizar el uso de la tierra de pequeños productores en la zona del valle de Tecamachalco, Puebla, México. Se estimó el patrón de cultivos óptimo con el propósito de incrementar los beneficios netos a lo largo de un horizonte de producción y obtener los indicadores financieros como VAN, TIR y R B/C. Estos valores se compararon con la metodología tradicional de la evaluación de proyectos. El horizonte de producción fue de cinco años para cinco cultivos hortícolas: cebolla, jitomate, pimiento morrón, pepino y calabacita. Los resultados indicaron que el patrón de cultivos óptimo fue producir jitomate en primavera-verano (p-v) y pimiento morrón en otoño-invierno (o-i). Se obtuvo un VAN de $295 229.84 pesos, TIR de 68.64% y una relación B/C de 1.52. El beneficio neto del plan de producción fue de $7 422 367.00 pesos, siendo superior entre 15 y 45% con respecto a la producción de forma individual de cada cultivo. Para los cultivos seleccionados se calcularon ganancias de $6 254 668.49 y $6 339 146.18 pesos para jitomate y pimiento morrón respectivamente.

ABSTRACT Neuroscience is a field of science that studies the nervous system from neural functioning to behavior and how its different elements interact. The Cuban Neuroscience Centre is the main neuroscience research institution in the country, where different problems associated with the launch and management of neuroscience dataset processing queues has been identified. The processing of its databases is carried out manually on their HPC (High Performance Computer) servers due to technological and financial difficulties in accessing the services offered by international platforms, so researchers are forced to program instructions on the console to execute processing and analysis tasks. The aim of this research was to develop a tool that automates the queue management process and neurodata processing tasks for the BrainSSys platform. Python was used as programming language, PyQt5 and Sublime Text 3 as framework and code editor respectively. The result is a tool that automates the management of processing queues on the BrainSSys platform. The tests carried out determined the acceptance and functional evaluation of the tool, being in both cases of great value for the quality of the proposed solution.

RESUMEN Las neurociencias constituyen un campo de la ciencia que estudia el sistema nervioso desde el funcionamiento neuronal hasta el comportamiento y cómo sus diferentes elementos interactúan. El Centro de Neurociencias de Cuba es la principal institución de investigación de neurociencia en el país, donde fueron identificadas distintas problemáticas asociadas al lanzamiento y gestión de colas de procesamiento de datasets de neurociencias. El procesamiento que se desarrolla sobre sus bases de datos se realiza de forma manual en sus servidores de HPC (High Performance Computer) debido a dificultades tecnológicas y financieras para acceder a los servicios que ofrecen las plataformas internacionales, por lo que los investigadores se ven obligados a programar instrucciones en consola para ejecutar tareas de procesamiento y análisis. El objetivo de la presente investigación fue desarrollar una herramienta que automatice el proceso de gestión de colas y tareas de procesamiento de neurodatos para la plataforma BrainSSys. Se empleó Python como lenguaje de programación, PyQt5 como marco de trabajo y se utilizó el editor de código Sublime Text 3. Se obtuvo como resultado una herramienta que permite automatizar la gestión de las colas de procesamiento en la plataforma BrainSSys. Las pruebas realizadas determinaron la aceptación y la evaluación funcional de la herramienta, siendo en ambos casos de gran valor para la calidad de la propuesta solución.

Resumen Las pequeñas y medianas empresas (PYMES) tienen una responsabilidad fiscal muy importante, por lo que resulta de especial interés administrar el flujo de efectivo para optimizar el pago del Impuesto al Valor Agregado. En este trabajo se propone un modelo de análisis de costo-riesgo para determinar el impacto de una estrategia de planeación fiscal que considera la intervención de una línea de crédito. Se busca tomar una decisión que logre una combinación óptima entre costos y beneficios esperados, considerando el riesgo asociado a la ocurrencia de falta de liquidez. La propuesta considera minimizar la función de impacto total, la cual se define como la suma de la función de costo y la función de riesgo. La propuesta metodológica se ilustra con datos reales de una empresa mayorista ferretera en Hermosillo, Sonora, México. Además, se llevó a cabo un estudio de simulación para mostrar la pertinencia de la propuesta.

Abstract The Small and Medium Sized Enterprises (SMEs) have an important fiscal responsibility, so it is of special interest to reach an appropriate management of the cash flow, in order to optimize the payment of the Value Added Tax. In this work, a cost-risk analysis model is proposed to determine the impact of a fiscal planning strategy that considers the use of a credit line. The goal is to make a decision that achieves an optimal combination between costs and expected benefits, considering also the risk associated with the occurrence of lack of liquidity. This proposal is focused on the minimization of what is called the total impact function, defined as the sum of the cost and risk functions. The methodological proposal is illustrated with real data from a hardware wholesale company in Hermosillo, Sonora, Mexico. A simulation study was carried out to show the applicability of this proposal.

RESUMO A pandemia a que estamos expostos desde dezembro de 2019, trouxe consigo a decisão dos governos de decretar a quarentena para prevenir e evitar a propagação do vírus. As quarentenas geram indiscutivelmente um impacto significativo do ponto de vista psicológico e da saúde mental dos indivíduos. Foi realizado um estudo qualitativo-quantitativo, desenvolvido por meio de um programa de rádio. Foram identificados grupos vulneráveis, implementado um conjunto de intervenções radiofónicas, a Estação Provincial CMKX Rádio Bayamo assumiu de imediato uma programação especial neste período, incluindo o Programa “Permíteme”. Neste espaço da rádio, foi mantida uma seção de atendimento psicológico à população, de 25 de março a 9 de julho, registrando 35 intervenções psiquiátricas sobre aspectos relacionados ao tema. Predominaram sintomas como estresse, ansiedade, distúrbios do sono, confusão e raiva. Como fatores de estresse, temores de uma quarentena mais longa, medo de contágio e infecção, frustração, tédio, escassez de suprimentos, informações inadequadas e perdas financeiras. O impacto psicológico da quarentena foi amplo, substancial e duradouro; os efeitos psicológicos de não usar a quarentena e de permitir que a doença se propagasse poderiam ser piores. Os benefícios da quarentena para a sociedade são geralmente favoráveis. Governos, instituições e meios de comunicação dedicam espaços para a gestão psicológica do público em geral e dos mais vulneráveis em particular. Palavras-chave: pandemia; quarentena; mitigação; infoxicação; impacto psicossocial.

ABSTRACT The pandemic to which we have been exposed since December 2019, brought with it the decision by governments to decree quarantine to prevent and avoid the spread of the virus. Quarantines unquestionably generate a significant impact from the psychological and mental health point of view of individuals. A qualitative-quantitative study was carried out, developed through a radio program. Vulnerable groups were identified, a set of radio interventions were implemented, the Provincial Station CMKX Radio Bayamo immediately assumed special programming during this period, including the “Permíteme” Program. In this radio space, a section was maintained for the psychological management of the population, from March 25 to July 9, registering 35 psychiatric interventions on aspects related to this topic. Symptoms such as stress, anxiety, sleep disorders, confusion and anger predominated. As stressors, fears of a longer quarantine duration, fear of contagion and infection, frustration, boredom, supply shortages, inadequate information, and financial losses. The psychological impact of the quarantine was broad, substantial and long-lasting, the psychological effects of not using the quarantine and allowing the disease to spread could be worse. The benefits of quarantine for society are usually favorable. Governments, institutions and the media dedicated spaces for the psychological management of the public in general and the most vulnerable in particular.

RESUMEN La pandemia a la que hemos estado expuestos desde diciembre de 2019, trajo consigo la decisión por los gobiernos de decretar la cuarentena para prevenir y evitar la propagación del virus. Las cuarentenas indiscutiblemente generan un significativo impacto desde el punto de vista psicológico y de la salud mental de los individuos. Se realizó un estudio cualitativo-cuantitativo, desarrollado a través de un programa radial. Se identificaron los grupos vulnerables, se implementó un conjunto de intervenciones radiales, la Emisora Provincial CMKX Radio Bayamo asumió inmediatamente una programación especial durante este período y dentro de ella el Programa “Permíteme”. En dicho espacio radial se mantuvo una sección para al manejo psicológico de la población, desde el 25 de marzo al 9 de julio, registrándose 35 intervenciones de Psiquiatría sobre aspectos relacionados con esta temática. Predominaron los síntomas como el stress, la ansiedad, trastornos del sueño, confusión y enojo. Como factores estresantes los temores a una mayor duración de la cuarentena, miedo al contagio y la infección, frustración, aburrimiento, escasez de suministros, información inadecuada y pérdidas financieras. El impacto psicológico de la cuarentena fue amplio, sustancial y duradero, los efectos psicológicos de no usar la cuarentena y permitir que la enfermedad se propague podrían ser peores. Los beneficios de la cuarentena para la sociedad suelen ser favorables. Los gobiernos, instituciones y medios de difusión dedicaron espacios para el manejo psicológico del público en general y en particular a los más vulnerables.

RESUMEN Los granos de cacao producidos en el municipio de Tumaco (Colombia) son muy atractivos para los productores y consumidores de chocolate por sus características finas y aromáticas. Sin embargo, la distancia de siembra óptima que podría mejorar los ingresos de los cacaoteros es incierta. Para abordar este problema, este estudio se realizó entre 2016 y 2017 en dos fases. En la primera fase se realizó una caracterización del sistema de producción de cacao en el Pacífico colombiano que incluyó distancias de siembra, especies asociadas al cacao, costos de producción, fuentes de financiación, y rendimientos del sistema. En la segunda fase se realizó un análisis del espaciamiento óptimo de siembra con los resultados de la fase de caracterización. Así, se desarrolló un modelo de programación lineal que utiliza las tres densidades más usadas por los productores (3x3 m, 3.5x3.5 m y 4x4 m). La mano de obra, las cuotas bancarias mensuales y un ingreso mínimo del agricultor se consideraron como las restricciones del modelo. La rentabilidad se estableció como la función objetivo. Este modelo se optimizó con el software GAMS, utilizando el solucionador CPlex. Se identificó que el espaciamiento de 4x4 m (625 plantas ha-1) era la solución óptima que maximizaba la rentabilidad. El precio mínimo del cacao requerido para esta solución era de 5000 pesos colombianos kg-1 y el incentivo a la capitalización rural (ICR) debía ser mayor o igual al 40%.

ABSTRACT Cocoa beans produced in the municipality of Tumaco (Colombia) are very attractive for chocolate producers and consumers because of their fine and aromatic characteristics. However, optimal plant spacing that could improve income for cocoa farmers is uncertain. To address the problem, this study was carried out from 2016 to 2017 taking into account two phases. In the first phase, a characterization of the cocoa production system in the Colombian Pacific region was conducted. This characterization included plant spacing, cocoa-associated species, production costs, financial sources, and system yields. In the second phase, an analysis of optimal plant spacing was conducted using the results from the characterization phase. Thus, a linear programming model was developed that utilizes the three plant densities most used by producers (3x3 m, 3.5x3.5 m, and 4x4 m). Labor force, monthly bank fees, and minimum farmer income were considered as constraints of the model. Profitability was established as the objective function. This model was optimized with GAMS software, using the CPlex solver. Plant spacing of 4x4 m (625 plants ha-1) was found to be the optimal solution that maximized profitability. The minimum cocoa bean price required for this solution was 5,000 Colombian pesos kg-1 and the rural capitalization incentive (RCI) needed to be greater than or equal to 40%.

RESUMEN El presente documento pretende analizar la aplicación del análisis de supervivencia, y específicamente del modelo de cox en un ámbito como el financiero, mismo que no ha sido tradicionalmente abordado en América Latina. Para ello, en primera instancia se ha descrito y analizado la bibliografía existente con respecto a los beneficios que la aplicación del análisis de supervivencia deriva en la dinámica del sistema financiero formal, posteriormente se ha propuesto un procedimiento metodológico que permita aplicar un análisis de supervivencia a una cartera de créditos hipotecario pertenecientes a una entidad financiera ecuatoriana, con el propósito de segmentarla e identificar situaciones internas y externas de cara a la definición de estrategias diferenciadas tanto para la concesión crediticia como para la gestión de cobranzas. Finalmente, se pretendió automatizar el análisis realizado a través de la programación en el software R y con ello facilitar la reproducción y parametrización del mismo de cara a su implementación como parte de las acciones de gestión y mitigación del riesgo de crédito asociado la cartera hipotecaria analizada.

ABSTRACT This document aims to analyze the application of survival analysis, and specifically the cox model in an area such as finance, which has not traditionally been addressed in Latin America. In the first instance the existing bibliography has been described and analyzed with respect to the benefits that the application of the analysis of survival derives in the dynamics of the formal financial system, later a methodological procedure has been proposed that allows to apply a survival analysis to a mortage portfolio loans belonging to an Ecuadorian financial institution, with the purpose of segmenting it and identifying internal and external situations in order to define differentiated strategies for both the credit granting and the collection management. Finally, the analysis was automated through programming in the R software, thus facilitating its reproduction and parameterization for its implementation as part of the credit risk management and mitigation actions associated with the mortgage portfolio analyzed.

ABSTRACT The abilities of organizational communication skills are an important aspect in the work performance of graduates of the Bachelor of Accounting and Finance, having to transmit information on economic and financial results of companies, to internal and external users thereof. This research is derived from the foregoing, which aims to contribute through a training strategy to enhance its preparation, consolidating skills that meet the requirements of the world of work in which they are inserted. The research consisted of three stages, aimed at diagnosing the training, programming and execution needs of the activities designed and evaluation. For the qualitative evaluation of the changes that took place after its application, different methods and techniques were used, such as: surveys, questionnaires, observation, as well as others typical of science, from which results the relevance and feasibility of the same, as part of the transfer of postgraduate knowledge to strengthen the University - Company link.

RESUMEN Las habilidades de comunicación organizacional constituyen un aspecto importante en el desempeño del trabajo de los graduados de la carrera Licenciatura en Contabilidad y Finanzas, al tener que trasmitir información de resultados económicos y financieros de las empresas, a usuarios internos y externos de la misma. De lo anterior se deriva la presente investigación, que tiene como objetivo contribuir mediante una estrategia de capacitación a potenciar su preparación, consolidando competencias que satisfagan los requerimientos del mundo laboral en que se encuentran insertados. La investigación constó de tres etapas, dirigidas al diagnóstico sobre las necesidades de capacitación, programación y ejecución de las actividades diseñadas y evaluación. Para la evaluación cualitativa de los cambios ocurridos después de su aplicación, se utilizaron diferentes métodos y técnicas, tales como: encuestas, cuestionarios, observación, así como otros propios de la ciencia, a partir de cuyos resultados se confirma la pertinencia y factibilidad de la misma, como parte de la transferencia de conocimiento de postgrado para potenciar el vínculo Universidad-Empresa.

Abstract The development of statistical analysis system (SAS) programs and their validation with freely available software is essential when there are no financial resources to acquire the license of an appropriate statistical package. In this study a code for SAS is presented and its validation is performed with the program proposed by Zhang and Kang (1997), modified by Saavedra (2019). The code generates an analysis of variance with partition of the effects of treatments on parents (P), direct crosses (CD), reciprocal crosses (CR), P vs crosses, and CD vs CR. In addition to generating the comparison of treatment means with the Tukey test, the genetic effects for parents or for their crosses are estimated (Gi, Sij, Rij, Mi); as well as, those of heterosis with the average of both parents or with the best of them. Since both codes only coincide in the calculation of the previously indicated genetic effects, their simultaneous application is suggested to carry out a complete analysis of Griffing’s method 1 (1956a, b). The code that has been proposed will be especially useful for plant breeders and geneticists and especially for undergraduate and graduate level biological and agricultural science students with little training in the programming language at SAS.

Resumen La elaboración de programas para sistema para análisis estadístico (SAS) y su validación con softwares disponibles gratuitamente es indispensable cuando no existen recursos económicos para adquirir la licencia de un paquete estadístico apropiado. En este estudio se presenta un código para SAS y se realiza su validación con el programa propuesto por Zhang y Kang (1997), modificado por Saavedra (2019). El código genera un análisis de varianza con partición de los efectos de tratamientos en progenitores (P), cruzas directas (CD), cruzas recíprocas (CR), P vs cruzas, y CD vs CR. Además de generar la comparación de medias de tratamientos con la prueba de Tukey, se estiman los efectos genéticos para progenitores o para sus cruzas (Gi, Sij, Rij, Mi); así como, los de heterosis con la media de ambos padres o con el mejor de ellos. Debido a que ambos códigos sólo coinciden en el cálculo de los efectos genéticos previamente indicados, se sugiere su aplicación simultánea para realizar un análisis completo del método 1 de Griffing (1956a, b). El código que ha sido propuesto será de gran utilidad para fitomejoradores y genetistas y especialmente, para estudiantes en ciencias biológicas y agropecuarias de nivel licenciatura y de postgrado con poco entrenamiento en el lenguaje de programación en SAS.

This study formulates a conceptual model of the knowledge transfer process to evaluate the treatment of extension in a sample of 30 totalfactor productivity models. Three studies did not include a training or extension proxy, 15 studies used singular proxies, and 13 studies employed multiple proxies for visits in the broad sense. Aspects of adoption were considered in 12 studies. Contact with the extension service is best captured with simple dummy variables for visits, training or extension club membership, although there are several good examples of studies that successfully incorporated the quality of the service provided. Quality seems to be more effectively captured with a series of adoption indices, some of which can be quite simple, such as the presence of a disease outbreak, but detailed enterprise-specific technical information is needed to do this well. The advice for an extension service that wishes to embark on this type of monitoring is that it should begin by programming the technical information to be transferred and to use the development of activity charts to build technical skills amongst extension agents. Each activity should include an observable measure of adoption. Delivery should be planned around activity charts and ought to include at least 30% of visits aimed specifically at observing adoption and should devote at least one in 10 meetings to leading a farmer through a process of self-reflection, which includes reflection on the farm's financial performance.

Cash transfers are increasingly becoming a preferred mode of alleviating human suffering particularly in drought-affected communities in sub-Saharan Africa. The transition from conditional to unconditional cash transfer programming highlights strides that seek to promote local involvement and accommodate consumption choices of vulnerable recipients. This article sought to ascertain ways through which vulnerable societies' voice and influence are magnified in unconditional cash transfer programming. In addition, the benefits of cash transfers and its contribution in building drought resilience of communities benefitting from World Vision interventions in Umzingwane District were explored. Through the descriptive survey design, data was collected using structured and unstructured questionnaires. Study participants were chosen using simple random and purposive sampling techniques. The findings showed that unconditional cash projects are beneficial in allowing recipients to prioritise deployment of scarce financial resources, influenced entrepreneurship within the locality and manipulated social capital. The article contends that building local resilience to drought was not feasible because of low cash allocations, which were inadequate to sustain household food needs, and this offered less space to invest in non-food items that support resilience processes. The article concluded that life-saving assistance including unconditional cash programming limit vulnerable populations from voicing their aspirations and influencing critical project decisions that have the potential to transform their resilience to drought, hence the need to deepen local participation in humanitarian and developmental projects.

RESUMO O objetivo deste estudo foi identificar as melhores regiões para alocação de fomentos florestais e sistemas de transporte mais eficientes, utilizando um modelo de programação matemática, para minimizar os custos de suprimento de madeira em três estados brasileiros. O fomento florestal é uma parceria entre produtores e empresas florestais, sem aquisição de terra por parte das empresas. Os produtores florestais são reconhecidos como uma importante fonte de plantio para a produção florestal. Para planejar parcerias bem-sucedidas, a empresa precisa planejar suas contratações. No presente estudo, foi considerado que as parcerias são realizadas por meio de contratos formais e que esse modelo de contratação não permite a quebra de contrato. Seis cenários foram modelados e avaliados com base no custo total da função objetivo, custo médio da madeira (USD/m3), distância média de transporte (km) e tempo de processamento. O modelo matemático mostrou sua eficiência, efetividade e flexibilidade na geração de cenários para apoiar os gestores da empresa nas tomadas de decisões e evitar quebras de contrato. O planejamento da contratação beneficia ambos os lados, pois garante a produção da empresa e fornece segurança financeira aos produtores florestais. Além disso, o modelo sugere alternativas como o preço da madeira diferenciado de acordo com a localização das regiões e a formação de blocos homogêneos de contratação/renovação de fomentos no entorno da fábrica de celulose.

ABSTRACT The objective of this study was to identify the best regions for allocation of a forestry outgrower scheme, and the most efficient transportation system, using a mathematical programming model to minimize the wood supply costs in three Brazilian states. The forest outgrower scheme is a partnership between producers and forest companies, without land acquisition by the companies. Forest producers are recognized as an important source of growth for forest production. In order to achieve successful partnerships, the company needs to plan its hiring. In this study, the partnerships are made through formal contracts and the model does not allow breach of contract. Six scenarios were modeled and evaluated based on the total cost of the objective function, average wood cost (USD/m3), average transport distance (km) and processing time. The mathematical model showed its efficiency, effectiveness, and flexibility in generating scenarios to support company managers in the decision-making and to avoid breach of contract. Hiring planning benefits both sides as it ensures the company’s production and provides financial security to forest producers. In addition, the model suggests alternatives such as the differential pricing of wood according to the location of the regions and the formation of homogeneous blocks of contracting/renewal of outgrower schemes around the pulp mill.

Resumen Contexto: La planeación de capacidades constituye uno de los elementos críticos en las decisiones empresariales a cualquier nivel ya que por medio de su correcta configuración y asignación se logra responder a las necesidades fluctuantes del mercado. En los procesos de planeación y programación de la capacidad de los sistemas productivos, como en la mayoría de las decisiones en el campo de ingeniería industrial, no se pueden dejar a un lado los costos relacionados con una configuración u otra, la relación entre las variables de asignación de recursos y la respuesta a los requerimientos de los clientes, que constituyen el fundamento de los modelos aplicados en los procesos relacionados con las capacidades en los sistemas organizacionales. Método: Se elaboró un modelo empleando una dinámica de sistemas, la cual permite determinar la cantidad de personal que responde a los cambios en la demanda. Se buscó la mejor utilización de la capacidad de los recursos asignados a la prestación del servicio según la rentabilidad de la unidad de negocio. A partir de datos históricos del comportamiento del sistema, se simuló el comportamiento de la demanda de servicios. Resultados: El modelo planteado permite identificar las capacidades involucradas y su cálculo en el modelamiento; además, se logra contrastar el comportamiento del modelo, el cual, mediante la búsqueda de la mejor configuración en la asignación de recursos, persigue el objetivo de maximizar la utilización de la capacidad disponible, sin dejar de lado la rentabilidad de la operación. Lo que resulta de interés para la planeación del sistema, dados los costos asociados a la subutilización de la fuerza de trabajo o la prestación insuficiente del servicio al cliente. Conclusiones: El modelo se establece como una propuesta para el análisis de capacidades operativas en empresas prestadoras de servicios que contemplen recurso humano para su ejecución, en donde se presente una demanda de servicios de diversos tipos para ser atendida por personal especializado, en diferentes jornadas de trabajo y mediante el uso de instalaciones específicas. La búsqueda de la mejor configuración de los recursos involucrados en dicha prestación de servicio permite a las empresas de este sector la continua indagación sobre la obtención de mejores índices de utilización y rentabilidad.

Abstract Context: Capacity planning is one of the critical elements in business decisions at any level since it is possible to respond to the fluctuating needs of the market through its correct configuration and allocation. As in most decisions in the field of Industrial Engineering, in the processes of planning and programming of the capacity of the productive systems, there are some aspects that cannot be left aside: the costs related to each configuration, the relationship between the variables of allocation of resources, and the response to the requirements of the clients; these constitute the basis of the models applied in the processes related to the capacities in the organizational systems. Method: A model was developed using systems dynamics, which allows to determine the number of personnel to respond to changes in demand; the best use of the capacity of the resources assigned to the service provision was sought according to the profitability of the business unit; and the behavior of the demand for services was simulated based on historical data on the behavior of the system. Results: The proposed model allows to identify the capacities, and their respective calculations, involved in the modeling. In addition, it is possible to contrast the behavior of the model (which seeks to maximize the use of available capacity by seeking the best configuration in the allocation of resources) without neglecting the profitability of the operation. This is of interest for the planning of the system, considering the costs associated with the underutilization of the work force or the insufficient provision of the service to the client. Conclusions: The model presented in this research is a proposal for the analysis of operational capacities in service providers that have several variables to consider, such as the use of human resources, the demand for diverse services attended by specialized personnel, different work days, and the use of specific facilities. The search for the best configuration of the resources involved in this service provision allows companies to continually inquire about obtaining better rates of use and profitability.

RESUMEN La presente investigación desarrolla un análisis de eficiencia de empresas colombianas localizadas en la ciudad de Cali, certificadas en el sello BASC. Para este propósito se utilizó la técnica de programación lineal llamada Análisis Envolvente de Datos (DEA), aplicando la metodología CCR-O enfocada a las salidas. Como variables de entradas, se trabajó con: Sub-inventario total, Activos totales actuales, plantas propiedades, equipos y proveedores. Como variable de salida se utilizó el ingreso operativo. La calidad de este trabajo está dada por el uso de información primaria recolectada por la Superintendencia de Sociedades en 2014. Como resultados se encontró que la eficiencia promedio de las 42 empresas en estudio fue del 33.95%, además solo cinco empresas alcanzaron altos niveles de eficiencia. CÓDIGOS JEL L69

ABSTRACT The present research is about the analysis financial efficiency of Colombian companies based on the city of Cali certified by the BASC label, for this purpose we used the linear programming technique called Data Envelopment Analysis (DEA), applying the CCR-O routine aimed to outputs. As input variables, it was worked with: Subtotal of inventory Total Current Assets, Plant and Equipment property and Suppliers, and as output variable, Operating Income. The quality of this work is based on the use of primary information collected by the Superintendence of Corporations in 2014. As results we find that average efficiency of 42 companies under study was 33.95%, besides only five companies reached highest efficiency levels. JEL CLASSIFICATION L69

RESUMO Esta pesquisa desenvolve uma análise de eficiência de empresas colombianas localizadas na cidade de Cali, certificadas no selo BASC. Para tanto, utilizou-se a técnica de programação linear denominada Data Envelopment Analysis (DEA), aplicando a metodologia CCR-O focada nas saídas. Como variáveis de entrada, trabalhamos com: Sub-estoque total, Ativo total atual, propriedades da planta, equipamentos e fornecedores. Como variável de saída, foi utilizado o lucro operacional. A qualidade deste trabalho é dada pelo uso de informações primárias coletadas pela Superintendência de Empresas em 2014. Como resultado, verificou-se que a eficiência média das 42 empresas pesquisadas foi de 33,95%, e apenas cinco empresas atingiram altos níveis de eficiência. CLASSIFICAÇÕES JEL L69

Abstract Determination of the best possible ultimate pit for an open pit mine is a fundamental subject that has undergone a highly evolutionary process, reviewed in this study, since the correct choice carries substantial economic impact for the industry. The correct choice can be very beneficial for project analysis, whereas an incorrect choice has the potential to mask huge financial and economic future losses that could render a project unfeasible. The advent of computers in the 1960s allowed sophisticated analysis for the selection of the best ultimate pit determination, under specific modifying factors such as economic, social, environmental, and political, but only in deterministic situations, i.e., when the problem and variables for the ultimate pit determinations were considered deterministically and almost always based on average values. Techniques such as the Lerchs-Grossman algorithm and mixed-integer programming are among many standard tools now used by the mineral industry. Geological uncertainty and the associated risks as well as the need to consider the appropriate time to mine a block during a mine operation have a significant impact on the net present value of the resulting ultimate pits. Stochastic aspects embed a probabilistic component that varies in time and are now under intense investigation by researchers, who are creating algorithms that can be experimented with and tested in real mine situations. One can expect that once these algorithms demonstrate their efficiency and superior results, they will readily dominate the industry.

Abstract The electrical sector is under constant evolution. One of the areas refers to the consumers that come to be generators, implementing distributed generation, interconnected to a smart grid. This article discusses the improvement of an algorithm, already presented in the literature, to make the best temporal allocation of loads, electric vehicle, storage and many sources of generation, aiming at the maximum financial performance, that is, the lowest value for the energy invoice The modeling consists of a Mixed Integer Linear Programming (MILP) algorithm, which considers each component of the system and weighs the maintenance and shelf life of storage devices, basically batteries, loads that can be reallocated and the concept of Vehicle-to-grid, performing a daily analysis. The simulation has considered the hypothetical case of a residence, in which are included storage, electric vehicle and redistribution of loads, as well as wind and solar generation. Several scenarios are simulated, with or without the presence of some of the components. The results indicate that the simplest model, only redistributing the loads, can provide a sensible monetary savings of approximately 60%, while with the application of all the components modeled, there can be a reduction in the invoice of 90%.