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The main purpose of this research was to assess how the profitability and liquidity of the company "Central de Cooperativas Mineras Rinconada y Lunar de Oro Limitada" were impacted by COVID-19 between the periods 2018 and 2022. This study is classified as basic and explanatory in nature, and it is non-experimental. For data collection, the documentation technique and observation were used, and the company's Balance Sheet and Income Statement were analyzed. The results indicate that, based on the analysis of profitability through Return on Assets (ROA), in 2019, it showed a negative value (-0.21). In contrast, in 2020, it recorded a value of 78.02. On the other hand, the analysis of Return on Equity (ROE) revealed a value of -0.14 in 2019, while in 2020, a significant value was recorded in the ratios (65.01). Regarding the liquidity of the mining company, the Current Ratio in 2019 was 15.46, and in 2020, it was 0.78. Furthermore, the Quick Ratio values were 15.46 in 2019 and 0.78 in 2020. Conclusions: the mining company experienced a significant decline in liquidity; however, it managed to maintain strong economic and financial profitability. Although a company may be profitable, the lack of liquidity represents a significant risk. [ABSTRACT FROM AUTHOR]

Introduction: The optimal design of technologies for the production of combined assortments, constitutes a profitable alternative for the development of the cultivation of Manihot esculenta Crantz (cassava) and its industrializable products. Objective: To develop the economic optimization for the design of a combined assortment plant of Manihot esculeta Crantz by semi-mechanized way. Materials and Methods: A hybrid semi-mechanized scheme was devised for the combined production of starch, cassava and flour. A second order extreme vertex design (EVD) was generated for the distribution of cassava in the three productions, and the quadratic models obtained for profit (G), net present value (NPV), internal rate of return (IRR) and discounted payback period (DRP) were optimized. For the evaluation of the indicators, the design of the basic equipment and the material and energy balances were developed. Results and Discussion: The multipurpose semi-mechanized technology uses the same initial stages for the three processes and a common pneumatic drying for the starch and flour processes. The optimal operating parameters correspond to a profit of 236 882 USD/year, a NPV of 1 242 730 USD, an IRR of 33.10 % and a DRP of 3.97 years, and are achieved for a distribution of 60 % for starch, 10 % for cassava and 30 % for flour. Conclusions: With the raw material distribution that optimizes economic and profitability indicators, production feasibility is guaranteed with energetic and environmental compatibility. [ABSTRACT FROM AUTHOR]

At the El Mambí vegetable canning factory, in Camagüey, the generation of wastewater is approximately 36 930.0 m3/year. The main generating sources are those linked to production and auxiliary services. These waters have a high polluting load. The objective of this work is to design a wastewater treatment technology, which allows compliance with the standards for dumping their pollutant load, through the integration of physical, chemical and biological methods. These waters were characterized at the Camagüey Environmental Engineering Center. The plant was designed in two lines: the one for wastewater and the one for produced sludge. The optimal dilution rate calculated in the aerator allows maximum removal productivity to be achieved. The estimated total investment cost amounts to $ 4 437 675, 51. The technical-economic evaluation of the variant for twenty years indicates a favorable decision in terms of making the investment, with a net present value (NPV) of $ 3 137 816,25; internal rate of return (IRR) of 23,51 % and (PRI) 4,25 years, which shows an adequate value according to the current trend of recovery of investments. [ABSTRACT FROM AUTHOR]

Several studies have examined the relationship between monetary policy and the stock market. However, few have assessed the impact of fiscal management on this market. This paper examines the extent to which fiscal policy affects a firm's stock market capitalization using the Panel Vector Autoregressive (PVAR) methodology. The study finds that the stock market capitalization in the CPI fully reflects the available information on the movements of variables related to monetary policy. However, total public indebtedness exerts a significant lagged effect on the stock market capitalization of Mexican firms. This finding indicates that the CPI does not fully reflect the available information on the movements of fiscal policy variables. A comprehensive analysis of fiscal policy measures can enhance stock market performance for investors and financial analysts. [ABSTRACT FROM AUTHOR]

Introduction. Chondracanthus chamissoi is a red alga endemic to the Peruvian coast that is distributed from Piura (Peru) to Chiloé (Chile), whose largest productions occur in the Ica Region, and which is the basis of the economic livelihood of more than 500 families of artisanal fishermen of the area. Objective. The main objective of the study was to carry out an economic analysis of the production of this alga from a bottom crop, carried out by the Cooperativa Trabajadores de Algas Marinas, located in San Andrés-Pisco, Peru. Material and methods. For the data analysis, financial indicators supported by the economic research of Jarama and Pérez in 2015 were used. The economic evaluation indicators were taken into account the Net Present Value (NPV) and the Internal Rate of Return (IRR). Results. The study demonstrated the economic feasibility since the results through the main financial indicators such as the NPV and the IRR show a value of S / 58,589.14 and 59 % respectively. Conclusion. This present study allows to show a profitable and acceptable C. chamissoi business before any investor who wants to enter the aquaculture sector, since the results obtained were analyzed in a long term of 10 years, which shows that a business can grow. [ABSTRACT FROM AUTHOR]

The paper's aim is to identify if Corporate Social Responsibility has an impact on the financial performance of non-financial companies listed on the Mexican Stock Exchange. For which, an index of corporate social responsibility is constructed using 12 indicators that include distinctives, certifications, adhesions, or actions of social responsibility in a sample of 101 companies for the period 2017 - 2019. The return on assets (ROA) and the return on equity (ROE) were the variables used to measure financial performance. The relationship between the variables was examined by means of a regression analysis with the panel corrected standard errors (PCSE) technique. The results were consistent with previous studies that indicate that there is a positive relationship between the variables. The foregoing is relevant for managers of Mexican companies since it provides evidence regarding the benefits of being a socially responsible company in an emerging country. [ABSTRACT FROM AUTHOR]

The production of phosphoric acid as a source of numerous phosphate products represents one pf the issues of greatest economic interest for Cuba today. The industry of this product derives a series of phosphates that can be used in the production of fertilizers, which, in our country, is very scarce and has a high demand. In addition, there are natural reserves of phosphorite rock that can be used to produce phosphoric acid, develop the fertilizer industry and in turn boost agriculture and the national economy. The objective of this work is to propose the preliminary design of a chemical plant to obtain phosphoric acid from Cuban phosphorite. For this, a bibliographic search was carried out that provided very useful data for the process and from it the production scheme was established with fundamental stages of chemical reaction, filtration and evaporation. The corresponding material balances were made and the necessary equipment was determined, which includes reactors, press filters and an evaporator. Finally, the economic evaluation was carried out through the determination of profitability indicators, which revealed a net present value of $10 205 137,34, an internal rate of return of 65% and an investment recovery period of approximately 1,8 years, which demonstrates that the process of obtaining phosphoric acid from phosphorite is economically viable. [ABSTRACT FROM AUTHOR]

Copyright of Papeles de Población is the property of Universidad Autonoma del Estado de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In 2020, due to macroeconomic changes such as oil prices and the COVID-19 pandemic, the Circuit Breaker (CB) was activated in the Brazilian market to contain market volatility. Several sectors were negatively affected; however, the agribusiness sector recorded an increase in the volume of commodity exports. Thus, it is relevant to evaluate the performance of companies associated with the Brazilian agroindustrial sector, since it is a cross-cutting sector that involves different production chains in the country, in addition to identifying the behavior of investors in this period not only of insecurity and risk, but also of increased investments. Therefore, the objective of this study is to analyze the differences in stock returns in 2020, considering the companies in the agro-fishery sector that have published explanatory notes on COVID-19 in 2020. Monthly and daily return data of four companies have been analyzed, with a total of 96 and 132 observations respectively. The event study methodology and the Mann-Whitney test were used. The results indicate that there are no statistically significant differences between the returns in the two periods investigated and in the disclosure of information the market quickly incorporated the information in the stock prices. In addition, it is worth noting that optimistic information stood out in relation to pessimistic information. The main contribution of this study is to highlight the usefulness of this disclosure mechanism as a means of ensuring market tranquility during the global pandemic crisis and corporate welfare. [ABSTRACT FROM AUTHOR]

Agroindustrial waste has a high potential for use thanks to its varied chemical composition, which is evidenced by the diversity of existing alternatives for its subsequent reuse. In the present study, the design of a biorefinery is proposed with the use of sugar cane bagasse as biomass to obtain second-generation products, considering alternatives that consider the use of liquor and solid residual. The SuperPro Designer® v.10e program was used to carry out the corresponding simulations and determine the by-products of greatest economic interest, based on a comparison of indicators, such as: net present value (NPV), internal rate of return (IRR), period return on investment (PRI) and return on investment (ROI), provided by the simulator. The results showed that the xylitolpellets configuration is the most viable, considering that from an initial investment of $52,145,000, the biorefinery obtained a NPV of $122,612,000, an IRR of 34.14% and a PRI of 2, 1 year. In addition, a sensitivity analysis was carried out considering the different dynamic indicators, through the need for the unit sale price of xylitol. Finally, the economic analysis showed the viability of the production of xylitol and pellets with sugar cane bagasse. [ABSTRACT FROM AUTHOR]

The objective of this work was to establish a production technology proposal for Class I E150a caramel color for its installation in the San José rum factory, with the aim of avoiding the importation of caramel color that is used in rums. A plant was dimensioned for the production of 100 t/year, consisting of a preparation tank, a reactor, a final product storage tank and a pump. The program SuperPro Designer ver. 10.0 to obtain a simulation model of the proposed plant. The economic evaluation of the proposal was carried out using the Peters method, resulting in a total investment cost of 4,345,066 Cuban pesos. In addition, other indicators were calculated, such as the positive net present value, the capital recovery period of 1.9 years, a discounted capital recovery period of 2.7 years, an internal rate of return of 40% and a return on investment of 52.6%. [ABSTRACT FROM AUTHOR]

A study is carried out to improve the current process of glucose production by acid inversion from refined sugar that isdeveloped in the Argentine UEB located in Camagüey, usingSuperPro Designer v10.0 simulator. The plant has a simple technology, transfer from Czechoslovakia and an annual production plan of 250 t of glucose. For each 6 t of refined sugar, 1 t of glucose is currently obtained, caused by the low conversion in hydrolysis reaction. Two alternatives are presented to increase the yield of glucose production, both based on enzymatic hydrolysis and two different processes for glucose separation: Enzymatic hydrolysis + crystallization-centrifugation, Enzymatic hydrolysis + chromatographic separation. With the first alternative, glucose production increases 1,48 times due to the higher degree of conversion that can be obtained. For the second alternative, which involves the purchase of equipment, an economic evaluation was carried out using Hand's method, resulting in an investment cost of 5 640 000 CUP. The following economic indicators were calculated: the net present value that was positive, the period of recovery of the capital of 2,4 years, a period of recovery of the discounted capital of 3,4 years, an internal rate of return of 30 % and a return on investment of 41,1 %. These favorable indicators for alternative 2 and the increase achieved in glucose production with alternative 1 show that both are feasible. [ABSTRACT FROM AUTHOR]

In this project, a study was carried out to determine the market, technical, administrative and financial feasibility of the production and marketing of an isotonic drink made from melon pulp (Cucumis melo L.). Taking into account that the project comprised different studies, the methodology used included four phases in which the objectives set out were pursued in chronological order, applying different types of research (descriptive, correlational, experimental and non-experimental). The market study was used to determine the target population of the isotonic drink and its distribution channel. In the technical study, aspects associated with the engineering of the project were determined, such as plant design and description of the production system, and in the administrative analysis, the organisational structure of the company was established. Finally, by means of an integral evaluation of the project carried out in the financial study, it is estimated that the project would yield a Net Present Value (NPV) of $ 878,590, 965.61, an Internal Rate of Return (IRR) of 64%, a benefit/cost ratio (B/C) of 1.086577831 and a payback time of 1.82 years, which guarantees the profitability of the project and makes it possible to meet the need to transform this fruit in order to provide it with added value for its commercialisation in an increasingly extensive and dynamic market. [ABSTRACT FROM AUTHOR]

This paper analyzes the impact of leverage (short- and long-term debt) and some other key variables (growth, size, return on assets (ROA) and solvency) on the stock market returns of Mexican listed companies, over 2017-2021. The period covers the Covid-19 crisis and the previous period of uncertainty generated by the benchmark interest rate cut in 2018. For this purpose, panel least squares: ordinary (OLS) and fully modified (FMOLS) models are proposed. Empirical evidence shows that ROA, growth, size, and solvency have a significant impact on stock returns. Variables related to leverage do not seem to be related to stock returns. [ABSTRACT FROM AUTHOR]

Introduction: The shortage of fossil fuels implies the new sources of energy to replace it search. The bagasse generated from sugar cane contains lignocellulosic residues from which fuel bioethanol can be obtained by enzymatic hydrolysis. Objective: This work aims to design the process for obtaining fuel bioethanol by enzymatic hydrolysis of sugarcane bagasse using the SuperPro Designer software. Materials and Methods: A sequential procedure was used which covers all the aspects that must be considered for the optimal design of an industrial plant. The SuperPro Designer V. 10.0 program was used for the process design and simulation. Continuous operation mode was defined (Annual operation of 7.920 hours, 24 hours in 330 days). Results and Discussion: The quantities of cane bagasse with the most profitable economic indicators are 72 t, 90 t, 108 t, 126 t, and 144 t of cane bagasse and an internal rate of return between 9.14% for 72 t to 31.33% in 144 t of bagasse. Quantities less than 54 t of sugarcane bagasse report a negative net present value. Therefore, these quantities not generate profitable processes. Conclusions: The economic indicators with the highest profitability are between 64 t to 144 t of sugarcane bagasse. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ESIC Market. Economic & Business Journal is the property of ESIC Business & Marketing School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The main objective of this research study is to conduct a techno-economic feasibility assessment and a costbenefit analysis of an integrated system of fish production and poultry feeding that uses diets made from fish silage. Four farm systems are examined: 1) tilapia production, 2) tilapia production and fish viscera silage, 3) tilapia production and poultry fed with conventional raw materials, and 4) tilapia production and poultry fed with viscera silage and other raw materials. The parameters determined included investment costs, production, and break-even points. The financial indicators evaluated included net present value, internal rate of return, benefitcost ratio, and payback period. The two systems with silage production show significant economic viability in comparison with the control systems. It is concluded that using viscera to produce silage as a protein source for poultry feed is economically viable and environmentally friendly. [ABSTRACT FROM AUTHOR]

The paper introduces the average internal rate of return (AIRR) into the mathematic fuzzy's frame, like alternative method for estimating returns in ambiguity situations. In the first part it is developed the AIRR and its fuzzy version like an alternative of return determination under ambiguity situations. Next, with a hypothetical case, the consistency with the present value (PV) in the projects ranking at conflictive situations is illustrated. In case of uncertainty, the equality between the AIRR estimated over the expected cash flows or as expected AIRR is showed. Finally, and like a measurement for estimating average returns in vague situations, it is set out the fuzzy AIRR, comparing results with the fuzzy PV and IRR methods. [ABSTRACT FROM AUTHOR]

Copyright of Revista ION is the property of Universidad Industrial de Santander and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Inventum. Ingenieria, Tecnologia e Investigacion is the property of Corporacion Universitaria Minuto de Dios and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Monosodium glutamate (MSG) is one of the most widely used additives in commercial foods worldwide. In the present work, the preliminary techno-economic evaluation of a technological proposal for the production of MSG by the fermentation route was carried out, using sugarcane bagasse as the main raw material and under the current economic conditions of Cuba. For that, the professional simulator SuperPro Designer® version 10 was used. The plant has a production capacity of 3.85 tons of MSG crystals per year. It will be necessary to invest around USD $ 8.75 million to build the proposed production plant. Annual Net Profits of USD $ 2,004,000, a Gross Margin of 44.91% and a Return on Investment of 22.90% were obtained. Based on the results obtained from the Net Present Value (USD $ 6,723,000), the Internal Rate of Return (25.23%) and the Payback Time (4.37 years), it can be concluded that the production plant is profitable and feasible from the economic point of view. The technological proposal begins to be not profitable from a value of the bagasse unit cost of USD $ 45.4/kg. [ABSTRACT FROM AUTHOR]

Copyright of Actualidad Jurídica (1578-956X) is the property of Dykinson SL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Boletín Económico de ICE is the property of S.G.E.E.I.P.C., Secretaria de Estado de Comercio, Ministerio de Industria, Comercio y Turismo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Every investment is accompanied by yields, which can be measured by using appropriate tools for this purpose, the best known being the "Net Present Value" (NPV) and "The Internal Rate of Return" (IRR). The main reason for evaluating the profitability of an investment, be it private or social, must be determined in advance if it will generate profits for investors at the end of a certain predefined horizon of time. Both tools are reliable but in the event of a doubt, the VAN will be chosen. This paper aims to evaluate the profitability of the production of cocoa paste in the province of Guayas, Canton Naranjito, parish "Roberto Astudillo" in the Republic of Ecuador, according to the initial investment introduced in the production. These are small companies, many of them familiar and of cultural and social importance. To achieve this objective, the NPV and the IRR of these companies will be calculated and the future financial behavior will be forecast. [ABSTRACT FROM AUTHOR]

In this work, a study is carried out to propose the inclusion of a mannitol line in the "Ignacio Agramonte" Base Business Unit (UEB), using fructose as raw material, considering the great availability of fructose in our country in comparison to glucose, which currently presents reserve problems. With this, economic benefits are obtained from the sale of a greater quantity of sorbitol and the inclusion of mannitol to the national market. The main advantage of this proposal is that the economic losses due to production stoppages (lack of glucose) and import of sorbitol or mannitol are partially eliminated. The economic evaluation of the proposed system was carried out based on Hand's method, resulting in an investment cost of 81 000 CUC. Other indicators were also calculated such as the net present value that was positive, the capital recovery period of 2,46 years, a discounted capital recovery period of 3,42 years, an internal rate of return of 29% and a return on investment of 40,6%. [ABSTRACT FROM AUTHOR]

In this work two alternatives are presented: 1) based on making changes in the operational parameters of the plant without making an economic investment and 2) based on the purchase of fans for the crystallization process with economic investment, to increase the yield in the process of glucose production in the Argentine UEB located in the province of Camagüey, since it has a simple technology, the result of a technology transfer from Czechoslovakia and with an annual production plan of 250 tons of glucose. With the objective of evaluating this glucose plant, the SuperPro Designer v10.0 program was used to obtain a simulation model that allows proposing alternatives to solve the problems detected, other than seeing the quality and performance of the process. The economic evaluation of the alternative that involves an investment was carried out using the Hand method, resulting in an investment cost of 27,000 CUP. The following economic indicators were calculated: the net present value that was positive, the capital recovery period of 2.5 years, a discounted capital recovery period of 3.46 years, an internal rate of return of 29% and a return on investment of 40.1%. These indicators show that the alternative is feasible. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

For tactical purposes or a strategic vision of the use of native advertising, media and brands must work together to establish indicators to reliably analyze Return on Investment. This qualitative research seeks to define, through in-depth interviews with 16 Branded Content Directors from 15 groups or media, the metrics used by brands to determine the effectiveness of these actions in the media. Understanding how the media and advertisers define KPIs is crucial to delve into the relevance of the phenomenon and its consolidation as an alternative to more intrusive advertising. [ABSTRACT FROM AUTHOR]

Based on the interest that the Cuban state presents to increase the inclusion of renewable energy sources up to 24% in the country's energy matrix, the idea of carrying out this work, which consists of evaluating the feasibility of the production of electricity from solar thermal plants in Cuba. The technologies of the analyzed thermosolar plants are parabolic cylinder, Fresnel and central tower. The analysis variables that were chosen were power purchase agreement (PPA), internal rate of return, net present value, capacity factor, conversion factor and quantity of water used. For this, were selected three localities belonging to the western, central and eastern region. In addition, were analyzed two types of cooling: by air and evaporative. The results show that the cost of kWh ranges between 20 and 38 cents depending on the type of technology and region of analysis. [ABSTRACT FROM AUTHOR]

As we know, the increase in investments has a macroeconomic repercussion on the economies' growth, due to the multiplying effect on the increase in consumption and employment. Capital investment policies are difficult decisions that must continually be made. This requires havingknowledge of the macroeconomic framework of a country and the stability expected from it. It is also true that decision makers must know the development of markets, the different production alternatives and the sources of financial resources. [ABSTRACT FROM AUTHOR]

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Copyright of Journal History of Latin American Education / Revista Historia de la Educación Latinoamericana is the property of Universidad Pedagogica y Tecnologica de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Ingeniería y Competitividad is the property of Universidad del Valle and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of EconoQuantum is the property of Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This work presents the simulation of a pilot scale beer production plant (150 L/batch) with red sorghum ciap r-132 as the main raw material. A sensitivity study consisting of 11 experimental runs was carried out, through which the influence of three initial variables (beer production capacity per batch, purchasing cost of red sorghum, and sale price of the beer bottle) was evaluated over three important economic indicators: Net present value (npv), internal rate of return (irr), and payback time (pt). Results show that $ 570,000 Cuban pesos (cup) must be invested to erect the production plant, the unit cost of production reached a value of cup 12.82/bottle, while npv, irr and pt values were cup 480,000, 28.83% and 3.82 years, respectively, which qualifies the project as economically profitable and feasible from the investor's point of view. Several equations were obtained that establish the statistical correlation between the three input variables and the three output variables. The SuperPro Designer® v.8.5 simulator was used to carry out the simulation, as well as Statgraphics Centurion xvi® software for the statistical processing of data. [ABSTRACT FROM AUTHOR]

The objective of this paper is to present an application in Excel. It was developed on excel spreadsheets to assess economic and financial convenience of the investments required to implement a corrective action plan for the management of effluents generated in the productive process of dairy farms, in order to improve or mitigate negative environmental impacts. The model allows determining the costs associated with mitigation measures and the incomes associated with the da-mages avoided. Both are included in a cash flow of the evaluated project. The benefit of the project is compared with the benefits obtained in the current situation of the company without a project applying the evaluation criteria to the incremental benefit: Net present value, internal rate of return and repayment period. The proposed model works to support the decision-making process, generating systematized and quality information based on data from real dairy farms. [ABSTRACT FROM AUTHOR]

The present work was carried out at "Raúl Cepero Bonilla" Meat Company in the province of Camagüey, Cuba, with the objective of evaluating the steam generation, distribution and consumption system. A value of heat losses of the pipes of 207 094.99 W was obtained due to lack of thermal insulation. With the proposal of the use of Mineral Wool insulation in the pipes that require it, these losses are reduced by 92.303%. The energy efficiency of the steam generator was 90.7% while the exergy was of 7.03%. With the proposal of the condensate recovery design, 475 015.5 liters of water treated per year would be saved, bringing a reduction in fuel consumption of 64 186.51 liters annually. With the improvements that are introduced in the system, a total economic saving of $ 94 172.78 Cuban pesos (CUP) per year is obtained, being of CUP $ 10 759.37 the total cost of the investment, which can be recovered in a period of 1.4 months. A Net Present Value of CUP $ 36 238 and an Internal Rate of Return of 71% was obtained, which qualifies the proposed improvements as profitable. [ABSTRACT FROM AUTHOR]

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Introduction: The aim of this paper to elaborate a cost-benefit analysis to estimate the convenience of investing in a new prison within San Pedro Cholula, a municipality located in the Method: We use a methodology proposed by Canavagh P. David and Mark A.R. Kleinman (1990) who develop a cost-benefit analysis of building a prison in the United States considering four concerning participants: government, families, enterprises and society. Results: Based on an Internal Rate of Return of 48% and a cost-benefit relation of 1.77, it turns out that the construction of a new facility is convenient and recommendable under the present tenets. Conclusion: Overpopulation and precarious conditions prevail in most Mexican prisons nowadays. Corruption, violence and permanent violations of human rights are business as usual and the Cholula prison is not the exception. That is why, a new facility, away from the urban area is not only necessary but urgent, in order to improve the general conditions of the local population. [ABSTRACT FROM AUTHOR]

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