Diseño e implementación de un sistema de control interno en JEPI PERFORMANCE Servicio Técnico Automotriz, ubicado en la ciudad de Puyo, provincia de Pastaza

El presente trabajo investigativo es el “Diseño e implementación de un sistema de control interno en JEPI Performance Servicio Técnico Automotriz, ubicado en la ciudad de Puyo, Provincia de Pastaza”, siendo su principal objetivo implementar un sistema de control interno en la empresa JEPI con el fin de obtener información financiera apropiada y oportuna, que nos servirá como una herramienta de planeación, control y toma de decisiones. Se aplicó el método de estudio descriptivo, deductivo, encuestas, entrevistas, observación directa, bibliografía y páginas web. Se concluye que el control interno que se venía aplicando en JEPI, no reúne las condiciones técnicas básicas, lo que genera desfases contables y administrativos, posee información contable limitada, el flujo de información no es el adecuado, de igual manera el sistema organizacional, el manejo financiero es deficiente imposibilitando a los propietarios tomar decisiones. Se recomienda que en la empresa JEPI, para un adecuado control interno de las operaciones financieras y administrativas debe de manera urgente aplicar un sistema de control interno que oriente y posibilite optimizar el recurso humano y económico, todo en función de mejorar la calidad del servicio hacia los clientes.The main objective of implementing a system of internal control is to have appropriate, timely and detailed financial information that it will serve as a tool for planning, control and decision making, which is why small and medium enterprises should design strategies management and support according to their characteristics that enhance their competitiveness. The information that the owner needs to manage effectively and efficiently a company includes financial information on costs and revenues, as relevant non-financial information about the productivity, quality and other key success factors of a company. The internal control system will help us know the exact inventory of spare parts, employee productivity, to know the history of the vehicles that have been serviced, total and unit costs of production, this system will allow them to plan for future to avoid unexpected; will be fundamental for the owner and his staff have the necessary resources to do their jobs on time and meet the goals of the business base, since resources are limited and the owner must be based on accurate data to make decisions that provide optimal returns for the company and reduce costs. JEPI performance automotive service throughout the process of designing and implementing the system of internal control must prepare procedures which are those that are the backbone to properly carry out its activities, establishing responsibilities for staff working, generating useful and necessary information establishing security measures, control and self-control and objectives involved in the fulfillment of the objectives and consequently the development of the company

Predicción económica regional: experiencias en la red Hispalink

La elaboración de predicciones de crecimiento sectorial regional es el principal objetivo de la red Hispalink desde hace más de dos décadas. En este trabajo, realizado en colaboración, se combinan las aportaciones de varios equipos regionales y el equipo central para describir el método de trabajo y algunas de nuestras experiencias en el ámbito de Hispalink

Influencias variables cognitivo-emocionales en el rendimiento en socorrismo y salvamento acuáticoun estudio piloto

[ES]El presente trabajo analiza la influencia de las variables cognitivo-emocionales sobre el rendimiento en socorrismo y salvamento acuático. Para ello se aplican dos pro gramas de autocontrol, uno específico para las pruebas de nado, y otro para las pruebas de arrastre con maniquí y se analiza el cambio en el rendimiento y en los niveles de ansie dad producidos por la aplicación de los programas. Los resultados obtenidos muestran una disminución significativa después de la aplicación del programa solo para las pruebas de nado. Asimismo, se produce una dismi nución en los niveles de ansiedad en un gran número de las subescalas de los diferentes instrumentos. [EN]The present work analyzes the influence of cognitive-emotional variables on the per formance of lifesaving and water rescue. Two autocontrol programs are applied, one specific for swimming tests and another one the dummy rescue tests. Finally, the change in the perfor mance and levels of anxiety due to the effect of the application of the programs is analyzed. Results showed a significant decrease after the application of only the swimming specific program. In addition, this study finds a decrease in the levels of anxiety in a great number of the subscales in the different instruments

How reliably can algorithms identify eosinophilic asthma phenotypes using non-invasive biomarkers?

Asthma is a heterogeneous respiratory disease that encompasses different inflammatory and functional endophenotypes. Many non-invasive biomarkers has been investigated to its pathobiology. Heany et al proposed a clinical algorithm that classifies severe asthmatic patients into likely-eosinophilic phenotypes, based on accessible biomarkers: PBE, current treatment, FeNO, presence of nasal polyps (NP) and age of onset.We assessed the concordance between the algorithm proposed by Heany et al. with sputum examination, the gold standard, in 145 asthmatic patients of the MEGA cohort with varying grades of severity.No correlation was found between both classifications 0.025 (CI = 0.013-0.037). Moreover, no relationship was found between sputum eosinophilia and peripheral blood eosinophilia count in the total studied population.In conclusion, our results suggest that grouping the biomarkers proposed by Heany et al. are insufficient to diagnose eosinophilic phenotypes in asthmatic patients. Sputum analysis remains the gold standard to assess airway inflammation.© 2022 The Authors. Clinical and Translational Allergy published by John Wiley & Sons Ltd on behalf of European Academy of Allergy and Clinical Immunology

Feature selection for spontaneous speech analysis to aid in Alzheimer’s disease diagnosis: A fractal dimension approach

Alzheimer’s disease (AD) is the most prevalent form of degenerative dementia; it has a high socio-economic impact in Westerncountries. The purpose of our project is to contribute to earlier diagnosis of AD and allow better estimates of its severity by usingautomatic analysis performed through new biomarkers extracted through non-invasive intelligent methods. The method selectedis based on speech biomarkers derived from the analysis of spontaneous speech (SS). Thus the main goal of the present work isfeature search in SS, aiming at pre-clinical evaluation whose results can be used to select appropriate tests for AD diagnosis. Thefeature set employed in our earlier work offered some hopeful conclusions but failed to capture the nonlinear dynamics of speechthat are present in the speech waveforms. The extra information provided by the nonlinear features could be especially useful whentraining data is limited. In this work, the fractal dimension (FD) of the observed time series is combined with linear parameters inthe feature vector in order to enhance the performance of the original system while controlling the computational cost.© 2014 Elsevier Ltd. All rights reserved

Localización histórico-geográfica de las tierras explotadas por la familia de Cristóbal Colón en el puerto de San Juan (Huelva, España)

This research presents as novelty the geographical location of certain places that were part of the process of gestation of the discovery of America In addition, it also confirms the linking of the portuguese Briolanja Muñiz —sister in law of Christopher Columbus— with the port of San Juan (Huelva, Spain), and at the same time, offers unpublished data on the boundaries of the estate where the family of the famous discoverer was seated while he managed and organized his first overseas trip.Este trabajo de investigación presenta como novedad la localización geográfica concreta de lugares que fueron partícipes del proceso de gestación del descubrimiento de América Además, confirma la vinculación de la portuguesa Briolanja Muñiz —cuñada de Cristóbal Colón— con el puerto de San Juan (Huelva, España) y, al mismo tiempo, ofrece datos inéditos sobre los límites de la finca en la que estaba asentada la familia del famoso descubridor mientras que gestionaba y organizaba su primer viaje ultramarin

Efecto de diferentes tratamientos de luz en el contenido de nitratos en microgreens de chycorium intybus en cultivo sin suelo

In the next decade, a 3% increase in agricultural production is expected in Western Europe, without increasing the cultivated area, which implies the use of right quality seeds, fertilizers and other technologies to increase the production (OCDE/FAO, 2018), while the regulatory bases are increasingly strict. Cultivation without soil together with the use of LED with customized spectra, allows the control of all parameters that influence the physiological and morphological growth of the crop. Many studies have exposed the effects that blue and red light has on plant growth, but less are those that talk about the effect of other wavelengths not only in physiologic but also in nutritional growth. This work aims to study the effect of the interaction between various lighting variables, in a controlled environment, such as: the spectrum (using 4 different light spectra, 3 of which are specific for plant cultivation), intensity (2 or 4 lamps) and the photoperiod (16 or 24 hours of light exposure) in the nitrate content at the end of the growth of Chycorium intybus microgreens, of the purple oak leaf lettuce variety. Trying to clarify in some way which one is the most favourable light treatment for the cultivation of microgreens of this variety and therefore the one that generates healthier seedlings for human consumption. It was obtained that the most favourable light treatment for a lower nitrate concentration is the VEG spectrum, which is one of the specific spectra for agricultural cultivation, with an intensity of 4 lamps and a 24-hour photoperiod. This same spectrum generated significantly different results from the rest of treatments in 2 of its 4 possible combinations between intensity and photoperiod. There was a clear tendency to accumulate fewer nitrates in those treatments that, regardless of the spectrum and intensity, were grown under a 24-hour photoperiod

Efecto de diferentes tratamientos de luz en el contenido de nitratos en microgreens de chycorium intybus en cultivo sin suelo

In the next decade, a 3% increase in agricultural production is expected in Western Europe, without increasing the cultivated area, which implies the use of right quality seeds, fertilizers and other technologies to increase the production (OCDE/FAO, 2018), while the regulatory bases are increasingly strict. Cultivation without soil together with the use of LED with customized spectra, allows the control of all parameters that influence the physiological and morphological growth of the crop. Many studies have exposed the effects that blue and red light has on plant growth, but less are those that talk about the effect of other wavelengths not only in physiologic but also in nutritional growth. This work aims to study the effect of the interaction between various lighting variables, in a controlled environment, such as: the spectrum (using 4 different light spectra, 3 of which are specific for plant cultivation), intensity (2 or 4 lamps) and the photoperiod (16 or 24 hours of light exposure) in the nitrate content at the end of the growth of Chycorium intybus microgreens, of the purple oak leaf lettuce variety. Trying to clarify in some way which one is the most favourable light treatment for the cultivation of microgreens of this variety and therefore the one that generates healthier seedlings for human consumption. It was obtained that the most favourable light treatment for a lower nitrate concentration is the VEG spectrum, which is one of the specific spectra for agricultural cultivation, with an intensity of 4 lamps and a 24-hour photoperiod. This same spectrum generated significantly different results from the rest of treatments in 2 of its 4 possible combinations between intensity and photoperiod. There was a clear tendency to accumulate fewer nitrates in those treatments that, regardless of the spectrum and intensity, were grown under a 24-hour photoperiod

Ecuaciones de grado uno [Álgebra: Ecuaciones y sistemas]

Componente Curricular::Ensino Fundamental::Séries Finais::MatemáticaPresenta ecuaciones de primer grado con una incógnita, definiendo sus partes y elementos más importante