...Bernoulli's principle RESUMEN En esta práctica se aplicó la ecuación de Bernoulli a un flujo incomprensible (agua), para la ejecución de esta praxis se utilizó un banco hidráulico y un medidor de flujo compuesto de un medidor Venturi, una tobera difusora, un medidor placa orificio y rotámetro, a los cuales, se les determinó y se les comparó el coeficiente de descarga. Para esto, se registró una toma de datos de 10 corridas. Además, se realizó las curvas de calibración de los respectivos medidores utilizados, en donde, la pendiente de las curvas representan los coeficientes de descarga. Palabras clave: coeficiente de descarga, banco hidráulico, teorema de Bernoulli I. INTRODUCCIÓN Principio de Bernoulli El principio de Bernoulli, también denominado ecuación de Bernoulli o Trinomio de Bernoulli, describe el comportamiento de un flujo laminar moviéndose a lo largo de una corriente de agua. Fue expuesto por Daniel Bernoulli en su obra Hidrodinámica (1738) y expresa que en un fluido ideal (sin viscosidad ni rozamiento) en régimen de circulación por un conducto cerrado, la energía que...
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...decisiones no respondan adecuadamente a las exigencias de equidad y justicia propuestas por el derecho. EL DERECHO FINANCIERO: El derecho financiero es el conjunto de normas que regulan la actividad financiera del Estado y los demás entes públicos así como las relaciones jurídicas a que la misma da lugar. También puede entenderse por el estudio sistemático y valorativo de las normas jurídicas reguladoras de los ingresos y de los gastos destinados a satisfacer las necesidades económicas de carácter público. El derecho financiero ha de llevar a cabo el estudio de las normas jurídicas que lo integran, la sistematización de sus contenidos, valorando tales contenidos conforme a criterios o principios racionales que parten del ideal de justicia a que aspira el Derecho y que se concreta en los principios generales que deben inspirar la regulación de la actividad financiera. Tiene como objeto el estudio de las normas jurídicas reguladoras de los ingresos y gastos de los entes públicos. Los ingresos públicos son entradas de dinero en el patrimonio de un ente público con el fin de allegar recursos para la cobertura de sus gastos. Son sumas de dinero que los...
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...establecimiento permanente en el país por los ingresos que obtengan, independientemente del lugar en donde se generen, por la realización de las siguientes actividades: * Enajenación de bienes * Prestación de servicios independientes * Otorgamiento del uso o goce temporal de bienes y servicios Después de una larga espera para este impuesto, el IETU, la Suprema Corte de Justicia de la Nación, lo decreta constitucional, la ley del impuesto empresarial a tasa única el pasado 9 de febrero de 2010, al negar el amparo a varias empresas (amparadas). da el fallo a y dice en un comunicado de "No vulnera los principios constitucionales de equidad, proporcionalidad y legalidad tributaria", determinaron los ministros de la Suprema Corte. Así mismo Permite la deducción de regalías entre partes independientes y las prohíbe cuando se trata de partes relacionadas. El IETU "no vulnera el principio de legalidad tributaria, ya que su objeto se encuentra delimitado en dicho ordenamiento," señalando que éste corresponde a los ingresos brutos, sin perjuicio de las deducciones y créditos que prevé la ley. * La tasa del IETU es del 17.5%, pero los artículos transitorios de la ley estipulan que para el ejercicio del 2008 la tasa era del 16.5%, para el 2009 del 17% y para el 2010 y ejercicios subsecuentes será del 17.5%. En resumen, lo que se pagará será la cantidad que de los ingresos obtenidos (ganancia por venta de bien o servicio), menos las deducciones debidamente requisita das, y que son conforme...
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...Frecuencia Semanal : Horas 4 Turno 4 Diurno 4 Nocturno Por Encuentro : __________________ Código : CON 309 Total de Horas : 60 (Sesenta ) Número de Créditos : 4 ( Cuatro) Requisitos : INTRODUCCIÓN El presente programa de derecho Tributario, contiene los elementos, bases y principios fundamentales generalmente aceptados del derecho Tributario y las principales leyes establecidas en nuestro país en esta rama del Derecho, dirigido a los futuros profesionales de la Mercadotecnia, dotándolos de las herramientas básicas en este campo del derecho para realizar con éxito sus funciones como gerentes generales, de marketing, de operaciones, ventas, marcas, publicidad, distribución o línea de productos, consultores de Marketing o investigaciones de mercado. Enmarcando aquellos aspectos fiscales que en determinado momento pueden constituirse como variables importantes en el análisis y la definición de estrategias de mercado. Se abordarán en el contenido del programa, los principios generales ya citados y la legislación fiscal actualizada tanto de nivel nacional como de nivel local o municipal así como también los impuestos de importación y su vinculación a las operaciones que localmente realizan las empresas en nuestro país tomando en cuenta los incentivos fiscales que existen en algunos campos de la actividad económica con fines de obtener o atraer la inversión tanto...
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...tradiciones, lenguas e instituciones. Promover el progreso de la cultura y de la economía para asegurar a todos una digna calidad de vida. Establecer una sociedad democrática avanzada, y Colaborar en el fortalecimiento de unas relaciones pacíficas y de eficaz cooperación entre todos los pueblos de la Tierra. En consecuencia, las Cortes aprueban y el pueblo español ratifica la siguiente CONSTITUCIÓN Constitución Española ÍNDICE TÍTULO PRELIMINAR TÍTULO I. De los derechos y deberes fundamentales o CAPÍTULO I. De los españoles y los extranjeros o CAPÍTULO II. Derechos y libertades SECCIÓN 1. De los derechos fundamentales y de las libertades públicas SECCIÓN 2. De los derechos y deberes de los ciudadanos o CAPÍTULO III. De los principios rectores de la política social y económica o CAPÍTULO IV. De las garantías de las libertades y derechos fundamentales o CAPÍTULO V. De la suspensión de los derechos y libertades TÍTULO II. De la Corona TÍTULO III. De las Cortes Generales o CAPÍTULO I. De las Cámaras o CAPÍTULO II. De la elaboración de las leyes o CAPÍTULO III. De los tratados internacionales TÍTULO IV. Del Gobierno y de la Administración TÍTULO V. De las relaciones entre el Gobierno y las Cortes Generales TÍTULO VI. Del Poder Judicial TÍTULO VII. Economía y Hacienda TÍTULO VIII. De la...
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...Resolution 827 (United Nations Security Council 25 de May de 1993) Azuero, J. C. (2008). DIFERENCIAS ENTRE EL DERECHO PENAL INTERNACIONAL Y EL DERECHO INTERNACIONAL PENAL. Prolegómenos: Derechos y valores, dec, 181-211 Clariana, G. G. (1976). Sobre la Noción de Cooperación en el Derecho Internacional. Revista Española de Derecho Internacional N° 1 Comité Internacional de la Cruz Roja - Genova. (s.f.). El régimen de consentimiento del Estado contra la jurisdicción universal. Recuperado el 1 de Febrero de 2012, de CICR: http://www.icrc.org/spa/resources/documents/misc/5tdm9b.htm Corzo Aceves, V. E., & Corzo Aceves, E. E. (2006). EL SISTEMA PENAL INTERNACIONAL. Revista Mexicana de Justicia, Los nuevos desafíos de la Procuraduría General de la República, Sexta Época, No. 13, 15-35 Domínguez, A. C. (2006). Derecho Penal Internacional. Valencia: Tirant lo Blanch. Kant, I. (1785). Groundwork of the Metaphysic of Morals. Germany. Lemkin, R. (April 1946). Genocide. American Scholar Oficina en Colombia del Alto Comisionado de las Naciones Unidas para los Derechos Humanos. (2003). Compilación de Derecho Internacional Penal: El Estatuto de Roma y otros instrumentos de la Corte Penal Internacional. Bogotá: Alejandro Valencia Villa Plana, M. A. (s.f.). DERECHO PENAL INTERNACIONAL. Recuperado el 1 de Febrero de 2012, de LegalInfo-Panama.com: http://www.legalinfo- panama.com/articulos/dpi-1.pdf Ruiz, L. C. (2006). La Corte Penal Internacional. Salmón, E., & García, G. (s.f.). Los tribunales...
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...Derecho y familia jurídica o sistema jurídico. ............ 2 C) Las fuentes del Derecho en el ordenamiento jurídico Español. ........................... 2 D) La Constitución. ................................................................................................... 2 E) La Ley y sus clases. .............................................................................................. 3 F) La costumbre. ....................................................................................................... 4 G) Principios generales del Derecho......................................................................... 4 H) Otras fuentes. ....................................................................................................... 5 3. Las relaciones entre normas...................................................................................... 5 A) Los elementos funcionales del sistema jurídico español. .................................... 5 B) El principio de legalidad. ..................................................................................... 5...
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...It has been proven that a company can increase its profitable operations by eliminating wasteful and unnecessary steps. During the 1950s, companies first began to evaluate the cost associated with quality. This initiative was a result of the convergence of several forces. First, the cost of quality began to grow due to the growth in volume of complex products, which demanded higher precision and greater reliability. Second, the extreme growth of “long-life” products that resulted in high costs due to failures, maintenance labor, and spare parts. (Often the costs of keeping such products in service exceeded the original purchase price.) Third, the pressures arising from the phenomenon of quality in Japanese operations began to mount. Finally, American manufacturers realized the urgent need for quality specialists who could express their findings and recommendations in the language of upper management – the language of money. The concept of the “cost of quality” takes the business of quality out of the abstract and brings it sharply into focus as cold, hard cash. Philip Crosby notes that his estimate that “companies spend one of every four dollars” on quality costs “has proven to be low over the years.” In fact, Crosby contends that service and administrative organizations spend 40% of their cost structures on quality costs, while the portion of the operating budget of production companies going to wasted manufacturing is an easy 25% of revenue. Since American companies became...
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...An organization will benefit from establishing an effective process management tool. Process management is the assembling of activities, planning, and monitoring the performance of a process. The cornerstone of an effective process management tool is the concept of reporting and improving processes with the goal of meeting consumers requirement and profitably. For a process to become effective, management must meet customer satisfaction and profitably that interfaces and extend into, and outside, the organization, beyond the immediate customers and profitability goals. The focus of this paper is improving process management at Hartman Industries, LLC. The process management that needs improvement is the company’s flowchart. Within this paper the team will also summarize, explain, and define process management as it relates to the company’s flowchart. The team will also present an implementation plan for the chosen quality improvement process and an example of the quality tools use for reducing process variability. “Companies are often in search of ways to provide a high-quality product at a reasonable price” (Kömrcü & Şahin, 2012, p. 484). Improving quality is a topic for companies small and large because producing a quality product greatly affects the survival of companies. Companies use various methodology and tools to improve quality. Hartman Industries use a flowchart as a visual representation for the company’s production process. Each step in the flowchart represents...
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...Total Quality Pioneer Quality management is the function that determines quality in businesses. In this paper I will discuss four functions that work hand- in- hand with quality management. First, the definition of quality and its elements will be discussed. Second, explain how the elements made the pioneer successful. Third, explain how the elements are useful in today’s environment. Fourth, discuss how I think quality will evolve in businesses. Definition of quality There are many interpretations of what quality is. It can vary, depending on the circumstance. A good definition of what quality means can be defined as meeting the needs and expectations of a customer (tutor2u, 2012). Quality has many elements that can contribute to how effective it can be. The organization where I am employed has five elements that help meet and exceed it goals. The first element is ethics; employees must be aware of what is good and what is bad in any given situation of an organization. Air Transport International, LLC (ATI) organization ethics establish a business code of ethics, which all employees are held accountable. ATI’s business code of ethics is outlined in their employee handbook and each employee must adhere to. Second, integrity is what customers expect. Employees with good morals and values carries weight in relation to how customers perceive an organization, if employees have good morals and value it will be seen by his or her interactions with fellow employees...
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...The Deming Approach W. Edward Deming's philosophy is one that focuses on continuous improvement at all levels of an organization for all products and services. The philosophy is articulated in Deming's 14 Points and Seven Deadly Diseases. Deming's philosophy and TQM go hand in hand. You would be hard-pressed to find a TQM implementation that did not have Deming's philosophy as part of its foundation. Deming noted the villain was variation, and variation exists in everything. Our challenge is to identify and reduce variation in order to improve the quality of the items produced or services provided. For years, many struggled with Deming's points. Some complained that many of the points were not realistic, asking, for example, how can you run a business without using numbers? Doing so was just not possible, they said. In his 1993 book, The New Economics for Industry, Government & Education, Deming provided insight into his thinking. In the text is a chapter titled Theory of Profound Knowledge. Here, Deming outlined the basic thinking for creating change. There were some who intuitively understood his theory years before it was published. Those were the people and groups that had been successful in implementing TQM. The changes required to implement Deming's philosophy are not easy and will take time, but the rewards are worth the changes. We only need to look a Toyota to see just what can be accomplished! For many, if not most, U.S. businesses, Deming's ideas are revolutionary...
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...(1)http://www.leanexpertise.com/TPMONLINE/articles_on_total_productive_maintenance/tpm/tpmroberts.htm TPM TOTAL PRODUCTIVE MAINTENANCE History and Basic Implementation Process by Jack Roberts, Ph.D. Jack_Roberts@TAMU-Commerce.edu Department of Industrial and Engineering Technology Texas A&M University-Commerce Abstract: Total Productive Maintenance (TPM) is a maintenance program which involves a newly defined concept for maintaining plants and equipment. The goal of the TPM program is to markedly increase production while, at the same time, increasing employee morale and job satisfaction. The TPM program closely resembles the popular Total Quality Management (TQM) program. Many of the same tools such as employee empowerment, benchmarking, documentation, etc. are used to implement and optimize TPM. This paper will define TPM in some detail, evaluate its strengths and weaknesses as a maintenance philosophy, and discuss implementation procedures. Examples of successfully implemented programs will be presented. I. What is Total Productive Maintenance? Total Productive Maintenance (TPM) is a maintenance program concept. Philosophically, TPM resembles Total Quality Management (TQM) in several aspects, such as (1)total commitment to the program by upper level management is required, (2) employees must be empowered to initiate corrective action, and (3) a long range outlook must be accepted as TPM may take a year or more to implement and is an on-going...
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...EFQM Excellence Model What does it mean? The EFQM is the abbreviation of European Foundation for Quality Management and is a not-for-profit membership foundation in Brussels, established in 1989 to increase the competitiveness of the European economy. The initial impetus for forming EFQM was a response to the work of W. Edwards Deming and the development of the concepts of Total Quality Management. What kind of model it is? The EQFM has a model which provides a holistic view of the organisation and it can be used to determine how different methods fit together and complement each other. The Model can therefore be used in conjunction with any number of tools, based on the needs and function of the organisation, as an overarching framework for developing sustainable excellence. There is not a specific type of companies which can participate in the competition some of the main areas we can find here are: education, energy & utilities, healthcare, IT & Technologies, Manufacturing, Material, NGO/Associations, Public Administration, Retail, Services and Transport & Logistics. But in order to become a member of this organization you must pay a fee which is based on the annual turnover of the organization Annual Turnover | Category | Standard Fee | More than 1 billion Euros | A | €11,000 | Between 100 million and 1 billion Euros | B | €5,500 | Between 5 million and 100 million Euros | C | €2,700 | Less than 5 million Euros | D | €1,350 | What...
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...Continuous improvement -Demming theory Deming theory Dr. W. Edwards Deming developed a method for the quality improvement process. He believed that the identification and correction of defects after production is not effective. The quality issue is critical to address before production rather than after production (Doherty, 2003). Along with this, it is identified that quality control issues arise due to poor management. If the processes are in place, their performance can be measured and changes can be made to improve the quality of products and process. For the continuous improvement, employee involvement is necessary. So, it is important to use highly effective techniques for continuous improvement in the workplace. According to Deming theory, the job of management is neither to assess employee output numerically nor to inspect product quality after production. But the management is responsible to create a production process and organizational culture that encourages employees for quality work (Gitlow, 2000). Deming proposed 14 principles of management such as: Develop constancy of purpose for improvement in products and services Adopt a new philosophy of economy Stop dependence on inspection to gain quality of products and services End the practice of awarding business according to the price tag. Improve the production system and quality to reduce costs Provide on the job training (Gitlow, 2000). Adopt new methods of leadership and supervision Drive...
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...372 Quick Review Sheet Videos Toyota • Lift trucks, number 1 in lift truck sales since 2002 Ships • WWII, German U boats sunk more ships than could be produced • Henry J Kaiser, not a sailor, worked on Hoover and San Fran Bay bridge • Liberty Ships, 3 per day, fastest produced in 80 hours Deming History • W. Edwards Deming, statistician who worked for census bureau • Created JIT, Deming circle • Focused on quality control and that workers were important Alaskan Pipeline • Large influx of workers, 28000 at the peak • Wages were good and living quarters were nice • Only 10% women and there were some marriages • Main issue was permafrost so had to build above ground Container Ships • 90% of materials shipped in steel containers • 1/3 of imports brought through Long Beach California JIT – Just in Time, MRP used to combat risk MRP (inbound) – Materials Requirements Planning, Part of larger system QR – Quick Response ECR – Efficient Consumer Response VICS – Voluntary Inter-Industry Communication Standards Committee POS – point of sale DRP (outbound) – Distribution Requirements Planning SKUs – Stock-Keeping Units STB – Surface Transportation Board ICC – Interstate Commerce Commission EOQ – Economic Order Quantity, Works best with single facility, always round up EOQ = square root (2DP/CV) P = Ordering Cost per order D = Annual demand of product C = Annual inventory carrying cost (as a % of product value) V = value of inventory item ...
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