NIA 400 Evaluación del Riesgo y Control Interno : Estudio de la aplicación de las NIAS 400 evaluación del riesgo y control interno en el área de tesoreria de la Alcaldia Municipal de Tipitapa para el año 2017

El presente documento contiene las generalidades de las normas internas de auditoria los conceptos y normativas esenciales con el fin de dar a conocer su impacto en el sector público en este caso el área de tesorería del municipio de Tipitapa. Las normas internacionales de auditoria nos proporcionan lineamientos para obtener una mayor comprensión de los sistemas de contabilidad y control interno sobre el riesgo de auditoria y sus componentes como son el riesgo inherente el riesgo de control y el riesgo de detención. Se estudiaran las políticas y procedimientos adoptados por la administración, para ayudar a lograr el objetivo de la administración con el fin de relacionarlo a la aplicabilidad en el sector público. La auditoría interna en un control de dirección que tienen por objeto la medida y evaluación de la eficacia de otros controles. Surge con posterioridad a la auditoría externa, ante la necesidad de mantener un control permanente y más eficaz dentro de la empresa y la necesidad de hacer más rápida y eficaz la función de

Nucleon electromagnetic form factors using lattice simulations at the physical point

We present results for the nucleon electromagnetic form factors using an ensemble of maximally twisted mass clover-improved fermions with pion mass of about 130 MeV. We use multiple sink-source separations and three analysis methods to probe ground-state dominance. We evaluate both the connected and disconnected contributions to the nucleon matrix elements. We find that the disconnected quark loop contributions to the isoscalar matrix elements are small, giving an upper bound of up to 2$\%$ of the connected contribution and smaller than its statistical error. We present results for the isovector and isoscalar electric and magnetic Sachs form factors and the corresponding proton and neutron form factors. By fitting the momentum dependence of the form factors to a dipole form or to the z-expansion we extract the nucleon electric and magnetic radii, as well as, the magnetic moment. We compare our results to experiment as well as to other recent lattice QCD calculations.Comment: 20 pages, 32 figures, and 11 tables. Changes in version 2: Updated to match published versio

Groundwater pollution by arsenic and other toxic elements in an abandoned silver mine, Mexico

This study evaluated the impact of an abandoned Ag mine on the quality of surface and groundwater. The mining site of Huautla is in south Morelos State, central Mexico. Ag–Pb–Zn and Au–Cu sulfide ores were mined in the district. The ores were characterized by the presence of Ag, galena (PbS), sphalerite (ZnS), and stromeyerite (CuAgS). Ag was the metal of greater interest. Other metals included Cu, Pb, Zn, and Au. Mining activities stopped in the early 1990s when the market price of Ag decreased; the abandoned mines then were flooded by rising groundwater levels. Because of the urgent demand for water by the inhabitants in the area, this water has been used as drinking water and as waterholes for livestock. Water sampling points included abandoned mines (Ame´rica, Paja´ro, Santiago, Tlachichilpa, and San Francisco), dams, and dug wells. The greatest concentrations of As and other toxic chemical elements (Fe, Mn, Pb, Cd, F) were detected in groundwater samples from flooded mines. The presence of these elements was related to the rock– water interaction process. The oxidation of sulfides appears to be the cause of increased metal concentrations in groundwater samples from flooded mine. Other posible water–rock interaction processes that can control the presence of arsenic in groundwater were the adsorption of arsenic in iron oxyhydroxides, the adsorption in carbonates, and/or coprecipitation with calcite. In the case of the San Francisco and Ame´rica mines, the oxidation conditions, low correlation of As with SO4 2- and Fe2?, and concentrations of silica indicate that the presence of As in the groundwater could be due also to competition for adsorption site

Removal of groundwater arsenic using a household filter with iron spikes and stainless steel

Arsenic (As) in groundwater for domestic use poses a worldwide threat to public health, most notably in rural areas. The aims of this study were: first, determine groundwater composition in a mining area in central Mexico (Huautla); second, assess As exposure through human groundwater consumption and; third, develop and test a household filter to obtain drinking water for these rural communities. From the 17th century through the 1990s, mines in the area produced Ag-galena and sphalerite from volcanic rock. Groundwater flooded the mines when they were abandoned due to low silver prices. Local households now use the water to meet domestic needs.Water from the mines was found to have high As content (0.04e0.26 mg L_1) and Fe, Mn, Pb and Cd were also above Mexican drinking water standards and WHO guidelines. All the population in the Huautla community was exposed to the metalloid through water used in food preparation. The best As removal was obtained with a filter using oxidized commercial fiber (HCl 2N as oxidant).Concentrations in the effluent were below Mexican drinking water standards (0.025 mg As L_1 water) during the 105-day (2520 h) filter operation, with a maximum As removal efficiency of 95.4%. The household filter was simple, low-cost and may be very attractive for As removal in rural areas in developing countries

Diseño de una guía de juegos didácticos- pedagógicos para evaluar el nivel de conocimiento de los estudiantes de los octavos años de educación básica en el área de estudios sociales en el colegio “fiscal de ciclo básico popular y de producción Salcedo período 2012-2013

The purpose of this research is to determine the importance of the didactic pedagogic games use in the teaching-learning process of Social Studies in the students of Basic Cycle, therefore it is very important to design or innovative the strategies that are applied in the students’ evaluation. One of the demands and at the same time one of the most exciting challenges which teachers face nowadays is the approach of the educational process in a ludic way and non-monotonous. There is not school without innovations and there are not innovations without school. The teaching-learning process of Social Studies should be developed through pedagogic practices and the use of the didactic pedagogic games. The support of this kind of study involves goals from a very deep conviction: the improvement of the teaching-learning process which is the base of a new society. The essential objective of this project has been the design of a didactic-pedagogic games guide to evaluate the level of students' knowledge. The lack of practice of students from the place where the study was carried out stopped the use of new strategies and avoids to see teaching as something ludic, recreational and advantageous.La finalidad de este trabajo es determinar la importancia que tiene el uso de juegos didácticos pedagógicos en el proceso de enseñanza -aprendizaje de Estudios Sociales en los estudiantes del Ciclo Básico, por lo que es muy importante diseñar e innovar las estrategias que se aplican en la evaluación de los estudiantes. Una de las demandas y a la vez uno de los retos más apasionantes a los que nos enfrentamos hoy quienes trabajamos para educar, es el de abordar la educación de una manera lúdica no monótona. No existe escuela sin innovaciones y no hay innovaciones sin escuela, puesto que hoy la enseñanza- aprendizaje de Estudios Sociales debe recrearse a través de nuestras prácticas pedagógicas, como es la utilización de los juegos didácticos pedagógicos. El afianzarse en una investigación de este tipo, involucra metas y objetivos nacidos desde una convicción muy profunda: el mejorar la enseñanza son la base de una sociedad nueva, y le corresponde a la escuela desarrollarlos, utilizándolos en el proceso de enseñanza- aprendizaje. Es por ello que el objetivo fundamental ha sido el de diseñar una guía de juegos didácticos- pedagógicos para evaluar el nivel de conocimiento de los estudiantes, puesto que la falta de práctica de los mismos en el lugar de investigación, impedía que el estudiante sea portador de nuevas estrategias metodológicas y vea a la enseñanza como algo lúdico recreativo y provechoso

Hispanics/Latinos With Type 2 Diabetes Have Functional and Symptomatic Pulmonary Impairment Mirroring Kidney Microangiopathy: Findings From the Hispanic Community Health Study/Study of Latinos (HCHS/SOL)

Type 2 diabetes mellitus (DM) has been associated with lung dysfunction, but this association has not been explored in Hispanics/Latinos. The relation between diabetic nephropathy and lung function and symptoms has not been explored

Design of a low-cost system for the monitoring and control of public lighting

The public lighting poles are part of the public lighting system, so its operation is important and is offered as a welfare mechanism for citizens, it has the disadvantage of the high cost of operation because it is in operation all night for 365 days of the year, in this work a low-cost system is designed to be able to supply power to the public lighting poles, based on a solar panel system and with sensors to be able to measure luminosity, voltages and current, this system sends the information to a base station using the XBEE protocol and viewed using LABVIEW software.Campus At

Neighborhood segregation and cancer prevention guideline adherence in US Hispanic/Latino adults: Results from the HCHS/SOL

Background Adherence to the American Cancer Society (ACS) guidelines for cancer prevention is associated with a lower risk of cancer and mortality. The role of neighborhood segregation on adherence to the guidelines among Hispanic/Latino adults is relatively unexplored. Materials and methods The Hispanic Community Health Study/Study of Latinos is a community-based prospective cohort of 16,462 Hispanic/Latino adults, ages 18-74 years enrolled in 2008-2011 from the Bronx, Chicago, Miami and San Diego. Dimensions of neighborhood segregation were measured using 2010 United States’ census tracts:—evenness (the physical separation of a group), exposure (the propensity for contact between groups), and their joint effect (hypersegregation). ACS guideline adherence levels – low, moderate, high – were created from accelerometry-measured physical activity, dietary intake, alcohol intake, and body mass index. Weighted multinominal logistic regressions estimated relative risk ratios (RRR) and 95% confidence intervals (CI) for guideline adherence levels and its components. Results Hispanic/Latino adults were classified as low (13.7%), moderate (58.8%) or highly (27.5%) adherent to ACS guidelines. We found no evidence of an association between segregation and overall guideline adherence. Exposure segregation associated with lower likelihood of moderate adherence to alcohol recommendations (RRRmoderate vs. low:0.86, 95%CI:0.75-0.98) but higher likelihood for diet recommendations (RRRmoderate vs. low:1.07, 95%CI:1.01-1.14). Evenness segregation associated with lower likelihood of high adherence to the physical activity recommendations (RRRhigh vs. low:0.73, 95%CI:0.57-0.94). Hypersegregation was associated with individual guideline components. Conclusion We found evidence of a cross-sectional relationship between neighborhood segregation and ACS cancer prevention guideline components, but not with overall ACS guideline adherence

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London