Mount Angel Abbey

La presente investigación abordó la planificación financiera y la rentabilidad en una empresa de formación tecnológica y técnica durante el 2024, vinculándose al Objetivo de Desarrollo Sostenible (ODS) N.º 8: “Trabajo decente y crecimiento económico”, especialmente a las metas 8.1 y 8.3, que promueven el crecimiento económico sostenido y la formalización empresarial. El estudio fue de tipo básico, con enfoque cuantitativo y diseño no experimental, descriptivo y de corte transversal. La muestra estuvo conformada por 15 trabajadores de las áreas de gerencia, contabilidad y administración. Se aplicó directamente un cuestionario estructurado a los participantes para recolectar los datos necesarios. Los resultados mostraron que el 100% de los encuestados calificaron la planificación financiera como regular, debido a deficiencias en el seguimiento presupuestario y la falta de coordinación entre áreas. En cuanto a la rentabilidad, el 87.0% la calificó como regular, mientras que el 13.0% la consideró óptima. Se concluyó que la empresa presentó limitaciones en su gestión financiera, ya que los ingresos apenas cubrieron los gastos operativos y existió poca diversificación de fuentes de ingreso, lo que afectó negativamente su rentabilidad y sostenibilidad.

D.F. Caner, S. Brock, R.M. Price, K. van Bladel History and Hagiography from the Late Antique Sinai. Including Translations of Pseudo-Nilus' Narrations, Ammonius' Report on the Slaughter of the Monks of Sinai and Rhaithou, and Anastasius of Sinai's Tales of the Sinai Fathers. (Translated Texts for Historians 53.) Pp. xii + 346, maps. Liverpool: Liverpool University Press, 2010. Paper, £19.95. ISBN: 978-1-84631-216-8. - Volume 63 Issue 1

Abstract Aim The salamander Ensatina eschscholtzii Gray is a classic example of a ring species, or a species that has expanded around a central barrier to form a secondary contact characterized by species‐level divergence. In the original formulation of the ring species scenario, an explicit biogeographical model was proposed to account for the occurrence of intraspecific sympatry between two subspecies in southern California (the ‘southern closure’ model). Here we develop an alternative ring species model that is informed by the geomorphological development of the California Coast Ranges, and which situates the point of ring closure in the Monterey Bay region of central coastal California (the ‘Monterey closure’ model). Our study has two aims. The first is to use phylogenetic methods to evaluate the two competing biogeographical models. The second is to describe patterns of phylogeographical diversity throughout the range of the Ensatina complex, and to compare these patterns with previously published molecular systematic data.Location Western North America, with a focus on the state of California, USA.Methods We obtained mitochondrial DNA sequence data from 385 individuals from 224 populations. A phylogeny was inferred using Bayesian techniques, and the geographical distributions of haplotypes and clades were mapped. The two biogeographical ring species models were tested against our Bayesian topology, including the associated Bayesian 95% credible set of trees.Results High levels of phylogeographical diversity were revealed, especially in central coastal and northern California. Our Bayesian topology contradicts the Monterey closure model; however, 0.08% of the trees in our Bayesian 95% credible set are consistent with this model. In contrast, the classic ring species biogeographical model (the southern closure model) is consistent with our Bayesian topology, as were 99.92% of the trees in our 95% credible set.Main conclusions Our Bayesian phylogenetic analysis most strongly supports the classic ring species model, modified to accommodate an improved understanding of the complex geomorphological evolution of the California Coast Ranges. In addition, high levels of phylogeographical diversity in central and northern California were identified, which is consistent with the striking levels of allozymic differentiation reported previously from those regions.