La división y adjudicación de los bienes en la partición de la herencia. Reconstruyendo el diseño legislativo cubano en torno a la última de las operaciones particionales

El presente artículo parte de la necesidad de hacer un estudio sobre el contenido de la división y adjudicación como la última de las operaciones particionales del caudal hereditario en Cuba, a raíz de las complejidades propias del instituto, las que no solo se manifiestan en el ámbito teórico-doctrinal sino también en el legaly de interpretación judicial, sobre todo a partir de las modificaciones legislativas introducidas en los últimos tres años en el país. En este sentido se aporta un diagnóstico de las principales insuficiencias que en el ámbito sustantivo inciden en la deficitaria interpretación y aplicación de las normas que regulan el contenido de la división y adjudicación de los bienes hereditarios en Cuba, y con ello la determinación de posibles pautas que permitan perfeccionar el régimen jurídico de la institución objeto de análisis.This article is based on the need for a study on the content of division and allocation as the last of partition operations of heredity in Cuba originated in the complexities of the Institute, which not only appear in theoretical doctrinal environment but also in the legal and judicial interpretation environment, mainly from the legislative amendments introduced in the last three years in the county. Inthis sense, a diagnosis of main misinterpretations that according to law influence the basic interpretation and application of norms which regulate the content of division and allocation of heredity in Cuba and consequently to determine possible guides which allow making the juridical regime better for the institution under analysis

Confidence: dependencies and their critical role in fostering user acceptance in pervasive applications

Pervasive computing offers new scenarios where users are surrounded by invisible and proactive technology making smart spaces. Although the utility and power of solutions developed using this computer paradigm are proved, there are unresolved problems that hinder their acceptance and inclusion in our private life. Users have problems understanding the operations of a pervasive computing solution, and therefore they should trust that the solution works properly and according to their expectations. Nevertheless, the concept of trust is already framed in a specific use within the ecosystem of applications that can populate a smart space. To take this concept of trust to the whole space, we propose to study and define the concept of confidence. In contrast to the concept of trust, confidence has deeper psychological implications

Social prostitution in the guise of romance : the representation of women's lack of economic and social rights in Jane Austen's Sense and Sensibility

This study tries to show how Jane Austen's Sense and Sensibility is an actual representation of women's social situation at the beginning of the nineteenth Century in England. Austen's criticism is covered by the two sisters' romances and therefore it may be challenging to identify it. Even though Austen does not tell us explicitly what the problem was she clearly presents it without naming it, pointing out the consequences emerged by that problem. Austen's novel reports the stark and unjust reality that the corrupt society of her time imposed to women and shows how this problem with no name dragged women into a situation similar to prostitution.Aquest treball intenta mostrar com la novel·la de Jane Austen Sense and Sensibility és en realitat una representació fidedigna de la situació social de la dona en l'Anglaterra de principis del segle XIX. Austen camufla aquesta crítica social mitjançant les històries d'amor de les dues germanes, la qual cosa la fa de difícil identificació. Austen no ens diu explícitament quin era el problema que la dona patia però ens el presenta clarament sense nomenar-ho assenyalant les conseqüències que d'ell es deriven. La seva novel·la reporta la dura i injusta realitat que la societat corrupta del seu temps imposava a la dona i mostra com aquest problema sense nom arrossegava a la dona a una situació similar a la prostitució

The process to cope with COVID-19 supported by the control environment

Introducción: la falta de referencias sobre crisis semejantes a la Covid-19 hace difícil la predicción de un futuro inmediato. Como es lógico, los efectos presentes son fácilmente documentables, pero aquellos que dejarán huella en los distintos actores a medio y a largo plazo resultan más sujetos a debate.Objetivos: evidenciar el desempeño que tiene el ambiente de control como base de control interno, en el enfrentamiento a la Covid-19.Métodos: se diseñó el sistema de enfrentamiento a la COVID-19, al evidenciar el papel de los elementos del ambiente de control y su relación con el proceso de capital humano sanitario.Resultados: se tiene el mapa de proceso del sistema de enfrentamiento a la COVID-19 donde el control interno se materializa de manera transversal y se demuestra la importancia de los elementos del ambiente de control como la planificación, los valores éticos, idoneidad demostrada, estructura organizativa, las políticas y prácticas de recursos humanos y su relación con el desempeño de la gestión del capital humano sanitario.Conclusiones: la importancia reflejada en el desafío de la pandemia de los elementos del ambiente de control, como base del proceso transversal “control interno” del sistema de desafío a la COVID-19 y la importancia de la relación con los procesos de gestión de los elementos del capital humano sanitario; permitieron establecer una estrategia de mejora basadas en un plan de acción.Introduction: the lack of references to crises similar to COVID-19 in the past makes it difficult to predict what may happen in the immediate future. Logically, the present effects of this pandemic are without doubt documented, but those that will leave their mark on the different protagonists at medium and long-term are more subject to debate.Objectives: to demonstrate the role of the control environment as a basis for the internal control in coping with COVID-19.Methods: the strategy to cope with COVID-19 is designed; the role of the elements that are involved in the control environment and the relationship with the process of human-health capital is evidenced.Results: the process map to develop the strategy to cope with COVID-19 where the internal control is materialized in a cross-sectional approach, as the significance of the elements involved in the control environment such as: planning, ethical values, proven competences, organizational structure in addition to the human resources policies, and the practices, as well as the relationships with the actions established to direct the human-health capital.Conclusions: the impact reflected to cope with this pandemic along with the elements of the control environment, as the basis for the cross-sectional process (internal control) designed for the strategy to cope with COVID-19, as well as the importance of the processes and the relationships to direct the elements involved in human-health capital, allow establishing a strategy of improvement based on an action plan

Las mocedades de Bernardo del Carpio : comedia famosa

Copia digital. Valladolid : Junta de Castilla y León. Consejería de Cultura y Turismo, 2009-201

Evolución del control interno hacia una gestión integrada al control de gestión (Estudios)

The internal control system has become a very important aspect for any organization intending to be competitive and to stay in the market. The objective of this article is showing the internal control system´s evolution towards an integration that is demanded of it. Studies were carried out throughout the history of accounting to the present day in Cuba and the rest of the world. Internal control has gone through four stages: genesis, changes, development and integration. Integration takes place in the center of the business system, suffering from strengthening integration with tools such as the balanced scorecard and process management, in addition to quantifying its management to effectiveness improvement.El sistema de control interno se ha convertido en un aspecto muy importante para cualquier organización que pretenda ser competitiva y quiera mantenerse en el mercado. El objetivo de este artículo es mostrar la evolución del sistema de control interno hacia una integración total. Se realizaron estudios a lo largo de la historia de la contabilidad en Cuba y el resto del mundo y se descubrió que el control interno ha transitado por cuatro etapas: génesis, cambios, desarrollo e integración. La integración se desarrolla en el centro del sistema empresarial, adoleciendo fortalecer la integración con herramientas como el cuadro de mando integral y la gestión por procesos, además de cuantificar su gestión para mejorar su efectividad

Energy and Exergy analysis in an asphalt plant's rotary dryer

In this paper, energy and exergy analyses of a rotary dryer employed in a Hot Mix Asphalt (HMA) plant for heating and drying of the aggregates in the mixture is presented. In the analysis, the exergy method in addition to the more conventional energy analysis, is employed to identify and evaluate the ther modynamic losses. The results show that, at design conditions, the plant performs with energy and exergy efficiencies of 0.89 and 0.18, respectively. The energy losses are mainly due to the flue gases. The exergy distribution indicates that the combustion and the heat transfer at different temperatures in the burner yield the highest exergy destruction in the process. A parametric study is conducted for the plant under various operational production parameters, including different humidities of the aggregates and filler content in aggregates, working temperatures and ambient conditions, in order to determine the parameters that affect the plant performance. It is shown that the solids humidity has a great impact on energy requirements. A better and sustainable use of the heat source employed in the dryer is proposed to avoid the high irreversibilities found. Furthermore, operating corrections in the mix or in the exhaust gas temperature are proposed to optimize the performance of the plantThis work has been has been partially funded by the Spanish Government, Project DPI2009 10518 and the Fenix project Research on new concepts for more safe and sustainable roads (CENIT 2007 1014). Also, the authors aknowledge the support provided by Intrame S.APublicad

Plástico Reciclado para mejoramiento del pavimento flexible de la avenida Cuzco, Lima, Perú

El objetivo es determinar como el plástico reciclado puede lograr el mejoramiento del pavimento flexible de la avenida Cuzco, Lima, Perú. La metodología empleada es de tipo aplicada, diseño experimental. La muestra en estudio corresponde a 400 m de dicha avenida. Los resultados obtenidos son que al haber realizado el ensayo Marshall añadiendo 1%, 3%, 5% y 7% de residuos plásticos reciclados la mezcla asfáltica tradicional, obteniendo un diseño optimo al incorporar el 3% de residuos plásticos reciclados a la mezcla asfáltica tradicional