11 results on '"Pacheco, Leonardo"'
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2. Consecuencias financieras de la primera aplicación de la Norma Internacional de Información Financiera N° 16 en Chile
- Author
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Zúñiga Herranz, Felipe, Villanueva, Daniel, Pacheco, Leonardo, Pincheira, Roxana, Zúñiga Herranz, Felipe, Villanueva, Daniel, Pacheco, Leonardo, and Pincheira, Roxana
- Abstract
En enero de 2019 entró en vigencia la Norma Internacional de Información Financiera (NIIF) Nº16 sobre arrendamientos. El objetivo de este trabajo es analizar los efectos de su aplicación y para ello se estudiaron 30 empresas adscritas al Índice de Precios Selectivo de Acciones (IPSA) en Chile, identificándose las políticas contables aplicadas, así como el efecto producido en los rubros contables. También se analizó el efecto en diversos indicadores financieros. La metodología implica un enfoque cuantitativo y descriptivo y un estudio de corte transversal, de revisión de los estados financieros y sus notas. Como conclusión, se obtiene que las empresas, en general, utilizaron como política contable la retrospección modificada, con una menor proporción de ellas afectando las ganancias acumuladas en comparación con las que optaron por igualar el activo al pasivo, no modificando el patrimonio; además, la evidencia muestra que los indicadores se ven afectados por el nivel de utilización de contratos de arrendamiento. Se privilegió el proceso de convergencia antes que la comparabilidad entre las cifras, igual que en trabajos previos, que sugieren que deben existir soluciones prácticas para aplicar la norma, para una mejor calidad y utilidad de la información.
- Published
- 2022
3. Clinical validation of the isothermal RT-LAMP test for rapid diagnosis of SARS-CoV-2
- Author
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Hurtado , Leidy, Díaz , Diana, Escorcia, Katherine, Flórez , Laura, Bello , Yesit, Díaz , Yirys, Navarro , Elkin, Pacheco, Leonardo C., Galán , Nataly, Maestre , Ronald, Acosta, Antonio, Pacheco , Lisandro A., Hurtado , Leidy, Díaz , Diana, Escorcia, Katherine, Flórez , Laura, Bello , Yesit, Díaz , Yirys, Navarro , Elkin, Pacheco, Leonardo C., Galán , Nataly, Maestre , Ronald, Acosta, Antonio, and Pacheco , Lisandro A.
- Abstract
Introduction: Since the first report in Wuhan (China) in 2019, the SARS-CoV-2 virus has spread throughout the world, with a significant impact in public health. To contain its transmission, the WHO has encouraged the development of rapid, simple, sensitive and specific tests that complement qRT-PCR, as the gold standard. RT-LAMP has shown to be a good alternative to detect SARS-CoV-2 in different fluid samples.Objective: To validate the colorimetric RT-LAMP technique using two sets of primers targeting N gene of SARS-CoV-2 in 117 nasopharyngeal swab samples previously confirmed by RT-qPCR, using the Charité/Berlin protocol.Material and methods: A total of 153 nasopharyngeal swab samples from individuals with suspected COVID-19 were subjected to qRT-PCR and RT-LAMP using a commercialcolorimetric kit (NEB, Germany). RT-LAMP was performed using both extracted RNA samples and raw samples without prior RNA extraction, and the result was assessed by a simple color change in the reaction.Results: Sensitivity and specificity for the previously reported RT-LAMP primers (Broughton set) targeting N gene of SARS-CoV-2 were 0.97 (0.85-1.00) and 0.81 (0.65-0.92) respectively, with CI95%. The Lalli primers targeting another region of the N gene used showed a sensitivity value of 0.96 (0.78-1.00) and a specificity of 0.77 (0.55-0.92). Without RNA extraction we found a sensitivity value of 0.95 (0.74, 1.00) and a specificity of 0.88 (0.64, 0.99). A sensitivity value of 0.95 (0.74-1.00) and a specificity 0.88 (0.64-0.99) were found without prior RNA extraction.Conclusion: Taking together, the results showed that RT-LAMP technique could be considered as a rapid diagnostic test, easy to perform, free of sophisticated equipment, sensitive and specific to diagnose SARS-CoV-2 in nasopharyngeal swabs with and without prior RNA extraction, allowing its implementation in places with scarce resources., Introducción. Desde el primer reporte en la provincia de Wuhan (China) en el año 2019, el SARS-CoV-2 se ha diseminado por todo el mundo, provocando un enorme impacto en la salud pública. Para su diagnóstico, la Organización Mundial de la Salud ha incentivado el desarrollo de pruebas rápidas, de simple ejecución, sensibles y específicas, que complementan la RT-qPCR como prueba de referencia. La prueba RT-LAMP ha mostrado ser una excelente alternativa para la detección del SARS-CoV-2 en diferentes biofluidos.Objetivo. Validar la técnica RT-LAMP colorimétrica en muestras de hisopado nasofaríngeo previamente confirmadas por RT-qPCR, usando el protocolo Charité, Berlín, Alemania.Materiales y métodos. Un total de 153 muestras de hisopado nasofaríngeo de individuos con sospecha de COVID-19 se sometieron a RT-qPCR y RT-LAMP, usando un estuche comercial colorimétrico (NEB, Germany). La RT-LAMP se practicó con las muestras de ARN extraídas del hisopado nasofaríngeo y con muestras crudas sin previa extracción de ARN. El resultado fue evaluado por un simple cambio de color en la reacción.Resultados. La sensibilidad y especificidad de la técnica RT-LAMP para detectar el gen N del SARS-CoV-2 mediante un set de cebadores previamente reportados (set de Broughton), arrojó valores de 0,97 (0,85-1,00) y 0,81 (0,65-0,92), respectivamente, con un intervalo de confianza del 95%. Otro set de cebadores dirigidos contra otra región del mismo gen (set de Lalli) arrojó valores de sensibilidad y especificidad de 0,96 (0,78-1,00) y 0,77 (0,55-0,92), respectivamente. Sin previa extracción de ARN, se encontró que la sensibilidad fue del 0,95 (0,74-1,00) y la especificidad del 0,88 (0,64-0,99).Conclusiones. Estos resultados evidencian que la técnica RT-LAMP podría considerarse una prueba diagnóstica rápida, de fácil ejecución, libre de equipos sofisticados, sensible y específica, para el diagnóstico del SARS-CoV-2 en muestras de hisopados nasofaríngeos.
- Published
- 2022
4. Acceso al crédito, innovación tecnológica e inserción externa de las empresas argentinas 2010 -2012
- Author
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Peñaloza Pacheco, Leonardo and Peñaloza Pacheco, Leonardo
- Abstract
Based on data from ENDEI (2010-2012) this paper analyzes credit cons-traints that Argentine companies face to implement innovative activities. The evidence shows that constraints are tighter for SMB compared to big companies. Using OLS we also estimate differentials in investments on innovation between firms that have access to credits to finance their innovation compared to those that are constrained. We find that, after controlling for different characteristics, firms that are not constrained in-vest 30,74% more in innovation, on average, than constrained firms. This difference is decrescent with the size of the companies. Finally, using a linear probability model we evaluate the relation between credit access and the likelihood of global integration of Argentine companies. Our findings indicate that having access to credit for investing on innovative activities is related with a higher probability of exporting, which is consistent with theoretical developments that point to the existence of a complementarity between innovative investments and the export ability, O objetivo deste trabalho é analisar as restrições de crédito das empresas industriais argentinas para investir em inovação com base em dados da ENDEI (2010-2012). Estima-se usando MQO os diferenciais em investi-mento em inovação entre as empresas que têm acesso a créditos bancários para financiar esses investimentos, em comparação com aquelas que não, encontrando que, após de controlar por diferentes heterogeneidades das empresas, as empresas que têm acesso ao crédito investem, em média, um 30,74% a mais em inovação, sendo esse diferencial mais acentuado nas pequenas empresas. Além disso, é estimado por um modelo linear de pro-babilidade a relação entre o acesso ao crédito e a capacidade de exportação das empresas, obtendo evidência que indica que o acesso ao crédito para inovação se relaciona com uma maior probabilidade de exportar os produ-tos dado que, segundo a literatura, haveria uma complementaridade entre o investimento em inovação e a capacidade das empresas exportarem, Con base en datos de la ENDEI (2010-2012), en este trabajo se analizan las restricciones al crédito que enfrentan las empresas argentinas del sector manufacturero para poder realizar actividades de innovación. Se estiman, empleando MCO, los diferenciales de inversión en innovación entre aquellas firmas que acceden a los créditos bancarios para financiar estas inversiones en comparación con aquellas que no lo hacen, y, luego de controlar por diferentes heterogeneidades de las empresas, se encuentra que aquellas firmas que acceden a los créditos invierten en promedio un 30,74 % más en innovación, siendo este diferencial más acentuado para las empresas de menor tamaño. A su vez, mediante un modelo lineal de probabilidad, se evalúa la relación entre el acceso al crédito y la capacidad de exportación de las empresas. Se obtiene evidencia que indicaría que acceder al crédito para innovar se vincula con una mayor probabilidad de exportar los productos, dado que, según la literatura, existiría una comple-mentariedad entre las inversiones en innovación y la capacidad de exportar de las firmas
- Published
- 2019
5. Acceso al crédito, innovación tecnológica e inserción externa de las empresas argentinas 2010 -2012
- Author
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Peñaloza Pacheco, Leonardo and Peñaloza Pacheco, Leonardo
- Abstract
Based on data from ENDEI (2010-2012) this paper analyzes credit cons-traints that Argentine companies face to implement innovative activities. The evidence shows that constraints are tighter for SMB compared to big companies. Using OLS we also estimate differentials in investments on innovation between firms that have access to credits to finance their innovation compared to those that are constrained. We find that, after controlling for different characteristics, firms that are not constrained in-vest 30,74% more in innovation, on average, than constrained firms. This difference is decrescent with the size of the companies. Finally, using a linear probability model we evaluate the relation between credit access and the likelihood of global integration of Argentine companies. Our findings indicate that having access to credit for investing on innovative activities is related with a higher probability of exporting, which is consistent with theoretical developments that point to the existence of a complementarity between innovative investments and the export ability, O objetivo deste trabalho é analisar as restrições de crédito das empresas industriais argentinas para investir em inovação com base em dados da ENDEI (2010-2012). Estima-se usando MQO os diferenciais em investi-mento em inovação entre as empresas que têm acesso a créditos bancários para financiar esses investimentos, em comparação com aquelas que não, encontrando que, após de controlar por diferentes heterogeneidades das empresas, as empresas que têm acesso ao crédito investem, em média, um 30,74% a mais em inovação, sendo esse diferencial mais acentuado nas pequenas empresas. Além disso, é estimado por um modelo linear de pro-babilidade a relação entre o acesso ao crédito e a capacidade de exportação das empresas, obtendo evidência que indica que o acesso ao crédito para inovação se relaciona com uma maior probabilidade de exportar os produ-tos dado que, segundo a literatura, haveria uma complementaridade entre o investimento em inovação e a capacidade das empresas exportarem, Con base en datos de la ENDEI (2010-2012), en este trabajo se analizan las restricciones al crédito que enfrentan las empresas argentinas del sector manufacturero para poder realizar actividades de innovación. Se estiman, empleando MCO, los diferenciales de inversión en innovación entre aquellas firmas que acceden a los créditos bancarios para financiar estas inversiones en comparación con aquellas que no lo hacen, y, luego de controlar por diferentes heterogeneidades de las empresas, se encuentra que aquellas firmas que acceden a los créditos invierten en promedio un 30,74 % más en innovación, siendo este diferencial más acentuado para las empresas de menor tamaño. A su vez, mediante un modelo lineal de probabilidad, se evalúa la relación entre el acceso al crédito y la capacidad de exportación de las empresas. Se obtiene evidencia que indicaría que acceder al crédito para innovar se vincula con una mayor probabilidad de exportar los productos, dado que, según la literatura, existiría una comple-mentariedad entre las inversiones en innovación y la capacidad de exportar de las firmas
- Published
- 2019
6. Evaluación energética-económica en el uso de calentadores de agua en el cantón Paute
- Author
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Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, Buñay Yugsi, Sergio Iván, Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, and Buñay Yugsi, Sergio Iván
- Abstract
The project of changing the Energy Matrix in Ecuador, establishes the generation of electric energy using primary energies that reduce the emission of greenhouse effect gases, which cause global warming. One of the specific goals is the replacement of devices that use liquefied gas of oil GLP by electrical equipment, such as kitchens and water heaters. In the present study is analyzed the technologies offered on the local market for warming water for domestic use. There are done consumption tests for five main technologies offered: water heater to gas, electrical shower, instantaneous electrical heater, electrical thermo tank and the hybrid systemsolar – electrical. The tests are done in Paute town, in a model dwelling inhabited regularly by four persons, and the obtained parameters are compared by the ones specified by the manufacturer. Also, surveys are done to know the consumption habits of hot water and technologies used by families that live in the urban area of Paute town. The different technologies are compared with the respective analysis of warming capacity and the simultaneous service to different points of use. With flow and temperature adapted, detailing the costs of installation, operation and maintenance of the warming equipment. Finally after the energetic– economic evaluation we show the results obtained in the locality so that the user can choose the appropriate technology in accordance with his/her requirement.
- Published
- 2016
7. Evaluación energética-económica en el uso de calentadores de agua en el cantón Paute
- Author
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Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, Buñay Yugsi, Sergio Iván, Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, and Buñay Yugsi, Sergio Iván
- Abstract
The project of changing the Energy Matrix in Ecuador, establishes the generation of electric energy using primary energies that reduce the emission of greenhouse effect gases, which cause global warming. One of the specific goals is the replacement of devices that use liquefied gas of oil GLP by electrical equipment, such as kitchens and water heaters. In the present study is analyzed the technologies offered on the local market for warming water for domestic use. There are done consumption tests for five main technologies offered: water heater to gas, electrical shower, instantaneous electrical heater, electrical thermo tank and the hybrid systemsolar – electrical. The tests are done in Paute town, in a model dwelling inhabited regularly by four persons, and the obtained parameters are compared by the ones specified by the manufacturer. Also, surveys are done to know the consumption habits of hot water and technologies used by families that live in the urban area of Paute town. The different technologies are compared with the respective analysis of warming capacity and the simultaneous service to different points of use. With flow and temperature adapted, detailing the costs of installation, operation and maintenance of the warming equipment. Finally after the energetic– economic evaluation we show the results obtained in the locality so that the user can choose the appropriate technology in accordance with his/her requirement.
- Published
- 2016
8. Evaluación energética-económica en el uso de calentadores de agua en el cantón Paute
- Author
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Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, Buñay Yugsi, Sergio Iván, Mogrovejo León, Wilson Fernando, Villalta Pacheco, Leonardo Javier, and Buñay Yugsi, Sergio Iván
- Abstract
The project of changing the Energy Matrix in Ecuador, establishes the generation of electric energy using primary energies that reduce the emission of greenhouse effect gases, which cause global warming. One of the specific goals is the replacement of devices that use liquefied gas of oil GLP by electrical equipment, such as kitchens and water heaters. In the present study is analyzed the technologies offered on the local market for warming water for domestic use. There are done consumption tests for five main technologies offered: water heater to gas, electrical shower, instantaneous electrical heater, electrical thermo tank and the hybrid systemsolar – electrical. The tests are done in Paute town, in a model dwelling inhabited regularly by four persons, and the obtained parameters are compared by the ones specified by the manufacturer. Also, surveys are done to know the consumption habits of hot water and technologies used by families that live in the urban area of Paute town. The different technologies are compared with the respective analysis of warming capacity and the simultaneous service to different points of use. With flow and temperature adapted, detailing the costs of installation, operation and maintenance of the warming equipment. Finally after the energetic– economic evaluation we show the results obtained in the locality so that the user can choose the appropriate technology in accordance with his/her requirement.
- Published
- 2016
9. Stages in the development of a small hydropower project: Context and implementation basic criteria
- Author
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Morales, Sergio, Corredor, Laura, Paba, Julio, Pacheco, Leonardo, Morales, Sergio, Corredor, Laura, Paba, Julio, and Pacheco, Leonardo
- Abstract
The purpose of this article is to review and analyze the context and basic requirements to be considered to implement projects of Small Hydro Power, which was performed by collecting information and reviewing of the current state of technology in the country and worldwide, as well as the most efficient and suitable technologies for its implementation. Finally, it raises some stages and engineering studies to follow for successful development of an SHP project and defines the relevant conclusions of the analysis.
- Published
- 2014
10. Stages in the development of a small hydropower project: Context and implementation basic criteria
- Author
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Morales, Sergio, Corredor, Laura, Paba, Julio, Pacheco, Leonardo, Morales, Sergio, Corredor, Laura, Paba, Julio, and Pacheco, Leonardo
- Abstract
The purpose of this article is to review and analyze the context and basic requirements to be considered to implement projects of Small Hydro Power, which was performed by collecting information and reviewing of the current state of technology in the country and worldwide, as well as the most efficient and suitable technologies for its implementation. Finally, it raises some stages and engineering studies to follow for successful development of an SHP project and defines the relevant conclusions of the analysis.
- Published
- 2014
11. Impacto de la revelación de ganancias por acción sobre los precios accionarios de empresas en chile
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Pacheco, Leonardo, Arroyo, Moisés, Pacheco, Leonardo, and Arroyo, Moisés
- Abstract
Research carried out about exposure and their financial economic impact in companies provides evidence related to trust generated by this fact in users of financial information, thus producing benefits for these organizations and transforming these revelations into a limelight, or a warning, for potential investors. Within the scope of Earnings per Share exposure, demanded by the International Accounting Standard Number 33, the main goal of this research is to know if companies exposing this item have been better evaluated by potential investors since they started revealing their earnings in their income statement. An empirical contrast was done, where accountability of a number of non-financial companies present in Chile was analyzed; from these analyses information about Earnings per Share was obtained and its relationship degree was determined by means of ordinary least square regression with the price of shares of these companies in the stock market. Evidence shows that companies in Chile incorporate information related to earnings per share exposure in their decision making processes regarding shares and stock investments, consequently generating an economic impact on them., Investigaciones realizadas acerca de las revelaciones y su impacto económico financiero en las empresas proporcionan evidencia relacionada con la confianza que esto genera en los usuarios de la información financiera, generando beneficios en las organizaciones, siendo así, estas revelaciones, foco de atención para los potenciales inversionistas, o una luz de alerta. En el ámbito de las revelación de las Ganancias por Acción, exigida según la Norma Internacional de Contabilidad Número 33, esta investigación tiene como objetivo saber si las empresas que exponen este rubro han sido mejor evaluadas por los potenciales inversionistas, desde que éstas revelan sus ganancias por acción en sus estados de resultados. Se realizó una contrastación empírica en donde se analizaron los estados financieros de una muestra de empresas no financieras, con presencia en Chile, de los cuales se obtuvo el dato Ganancias por Acción y se determinó su grado de relación, a través de regresión por mínimos cuadrados ordinarios, con el precio de mercado de las acciones de estas mismas empresas. Se obtiene evidencia de que las empresas en Chile incorporan la información relacionada con las revelaciones de Ganancias por Acción en sus procesos decisionales de inversiones en acciones, generando un impacto económico en éstas.
- Published
- 2011
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