Development of innovative materials used in electrochemical devices for the renewable production of hydrogen and electricity

One of the most important challenges for our society is providing powerful devices for renewable energy production. Many technologies based on renewable energy sources have been developed, which represent a clean energy sources that have a much lower environmental impact than conventional energy technologies. Nowadays, many researches focus their attention on the development of renewable energy from solar, water, organic matter and biomass, which represent abundant and renewable energy sources. This research is mainly focused on the development of promising electrode materials and their potential application on emerging technologies such as artificial photosynthesis and microbial fuel cell (MFC). According to desired proprieties of functional materials, this research was focused on two main materials: (1) TiO2 for the development of electrodes for the water splitting reaction due to its demonstrated application potential as photocatalyst material and (2) carbon-based materials for the development of electrodes for MFC. In the first part of the investigation, different TiO2 nanostructures have been studied including: synthesis, characterization and test of TiO2-based materials with the aim of improving the limiting factors of the photocatalytic reaction: charge recombination and separation/migration processes. The photo-catalytic properties of different TiO2 nanostructures were evaluated including: TiO2 nanoparticles (NPs) film, TiO2 nanotubes (NTs) and ZnO@TiO2 core-shell structures. Photo-electrochemical activity measurements and electrochemical impedance spectroscopy analysis showed an improvement in charge collection efficiency of 1D-nanostructures, related to a more efficient electron transport in the materials. The efficient application of both the TiO2 NTs and the ZnO@TiO2 core-shell photoanodes opens important perspectives, not only in the water splitting application field, but also for other photo-catalytic applications (e.g. photovoltaic cells, degradation of organic substances), due to their chemical stability, easiness of preparation and improved transport properties. Additionally, in order to improve the photo-catalytic activity of TiO2 NPs, PANI/TiO2 composite film was synthesized. PANI/TiO2 composite film was successfully applied as anode material for the PEC water splitting reaction showing a significant increase in the photocatalytic activity of TiO2 NPs composite film essentially attributed to the efficient separation of the generated electron and hole pairs. To date, no cost-effective materials system satisfies all of the technical requirements for practical hydrogen production under zero-bias conditions. For this propose, to promote the sustainability of the process, the bias require to conduct PEC water splitting reaction could be powered by MFC systems in which many efforts have been done to improve power and electricity generation as is explained below. In this work, different strategies were also applied in order to improve the performance of anode materials for MFCs. The investigation of commercial carbon-based materials demonstrated that these materials, normally used for other ends are suitable electrodes for MFC and their use could reduce MFC costs and improve the energy sustainability of the process. In addition, to enhance power generation in MFC by using low-cost and commercial carbon-based materials, nitric acid activation (C-HNO3) and PANI deposition (C-PANI) were performed on commercial carbon felt (C-FELT) in order to increase the performance of MFC. Electrochemical determinations performed in batch-mode MFC reveled a strong reduction of the activation losses contribution and an important decrease of the internal resistance of the cell using C-HNO3 and C-PANI of about 2.3 and 4.4 times, respectively, with respect to C-FELT. Additionally, with the aim of solvent different MFC operational problems such as: biofouling, low surface area and large-scale MFC, an innovative three-dimensional material effectively developed and used as anode electrode. The conductive carbon-coated Berl saddles (C-SADDLES) were successfully used as anode electrode in batch-mode MFC. Electrochemical results suggested that C-SADDLES offer a low-cost solution to satisfy either electrical or bioreactor requirements, increasing the reliability of the MFC processes, and seems to be a valid candidate for scaled-up systems and for continuous mode application of MFC technology. In addition, the electrochemical performance and continuous energy production of the most promising materials obtained during this work were evaluated under continuous operation MFC in a long-term evaluation test. Remarkable results were obtained for continuous MFCs systems operated with three different anode materials: C-FELT, C-PANI and C-SADDLES. From polarization curves, the maximum power generation was obtained using C-SADDLES (102 mW•m-2) with respect to C-FELT (93 mW•m-2) and C-PANI (65 mW•m-2) after three months of operation. The highest amount of electrical energy was produced by C-PANI (1803 J) with respect to C-FELT (1664 J) and C-SADDLES (1674 J). However, it is worth to note that PANI activity was reduced during time by the operating conditions inside the anode chamber. In order to demonstrate the wide application potential MFC, this work reports on merging heterogeneous contributions and combining the advantages from three separate fields in a system which enables the ultra-low-power monitoring of a microbial fuel cell voltage status and enables pressure monitoring features of the internal conditions of a cell. The solution is conceived to provide an efficient energy source, harvesting wastewater, integrating energy management and health monitoring capabilities to sensor nodes which are not connected to the energy grid. Finally, this work presented a general concept of the integration of both devices into a hybrid device by interfacing PEC and MFC devices (denoted as PEC-MFC), which is proposed to generate electricity and hydrogen using as external bias the potential produce by microbial fuel cel

Influencia de la adición de carburos secundarios en la sinterabilidad de cermets Ti(C,N)-Fe

El presente trabajo se basa en el estudio y procesamiento por técnicas de pulvimetalurgia convencional de nuevos materiales tipo cermet como sustitutos de los tradicionales carburos cementados (WC-Co), con el fin de evitar las desventajas que estos ofrecen como la toxicidad, el elevado y fluctuante precio del Co y su baja resistencia a corrosión y oxidación en ambientes acuosos y ácidos. Actualmente, éste es uno de los principales temas de investigación en este campo. Los cermets son materiales compuestos cuya matriz es un metal y su refuerzo un cerámico, siendo esta última la fase mayoritaria. En sus inicios, la matriz utilizada era Ni o Co, y el refuerzo cerámico era TiC, pero en los últimos años se ha sustituido este refuerzo por carbonitruro de titanio, Ti(C,N), ya que aporta mejores propiedades al material como mayor dureza a elevada temperatura, resistencia a oxidación, conductividad térmica y resistencia a rotura. En cuanto a los elementos de la matriz, hay un gran interés en sustituirlos debido a problemas de toxicidad y disponibilidad. Uno de los elementos candidatos es el hierro, que ofrece un bajo coste y alta disponibilidad. Sin embargo, su principal inconveniente es su baja mojabilidad con el Ti(C,N) durante la etapa sinterización. Una de las vías para solucionar este problema consiste en la adición de carburos secundarios, como Mo2C y WC, a la matriz metálica. Este trabajo surge como continuación de estudios previos de mojabilidad y simulación termodinámica de cermets Fe-Ti(C,N) a los que se añadieron WC y Mo2C, por separado, como carburos secundarios, adicionando, en ambos casos, un 2, 6 y 10 % en peso del carburo secundario. Además, se trabajó en la caracterización de muestras procesadas por pulvimetalurgia convencional de estas composiciones, en las que se empleó un 70 % en volumen de fase cerámica. Posteriormente, se continuó con esta línea de investigación adicionando carbono, como elemento libre y en forma de grafito a las mezclas metal-cerámicas ya existentes, con el objetivo de estudiar la influencia de este elemento durante la etapa de sinterización, completando también los estudios previos de simulación termodinámica. Se pudo concluir que los resultados obtenidos tras la adición de carbono libre a las muestras fueron satisfactorios en la mayoría de los casos analizados, ya que se obtuvieron unos resultados con mejores etapas de sinterización, mejores densidades y propiedades superiores de estas muestras respecto a las muestras sin adición de carbono.The present work is based on the study and processing by conventional powder metallurgy techniques of new cermet materials as substitutes of the traditional cemented carbides (WC-Co), in order to avoid the disadvantages that these offer such as toxicity, high and fluctuating price of Co and its low resistance to corrosion and oxidation in aqueous and acidic environments. Currently, this is one of the main research topics in this field. The cermets are composite materials by a metallic matrix and a ceramic reinforcement, the latter being the majority phase. In the beginning, the matrix used was Ni or Co, and the ceramic reinforcement was TiC, but in recent years this reinforcement has been replaced by titanium carbonitride, Ti(C,N), since it provides better properties in the material as greater hardness at high temperature, resistance to oxidation, thermal conductivity and resistance to breakage. As for the elements of the matrix, there is a great interest in replacing them due to problems of toxicity and availability. One of the candidate elements is iron, which offers low cost and high availability. However, its main drawback is its low wettability with Ti(C,N) during the sintering stage. One of the ways to solve this problem consists of the addition of secondary carbides, such as Mo2C and WC, to the metallic matrix. This work arises as a continuation of previous studies of wettability and thermodynamic simulation of Fe-Ti(C,N) cermets to which WC and Mo2C were added, separately, as secondary carbides, adding, in both cases, a 2, 6 and 10 weight % of the secondary carbide. In addition, work was carried out on the characterization of samples processed by conventional powder metallurgy of these compositions, in which 70 volume % of ceramic phase was used. Subsequently, this line of research was continued by adding carbon, as a free element and in the form of graphite to existing metal-ceramic mixtures, with the aim of studying the influence of this element during the sintering stage, also completing the studies previous thermodynamic simulation. It was concluded that the results obtained after the addition of free carbon to the samples were satisfactory in the majority of the cases analyzed, since results were obtained with better sintering stages, better densities and superior properties of these samples with respect to the samples without carbon addition.Ingeniería Mecánic

Clustering Groundwater Level Time Series of the Exploited Almonte-Marismas Aquifer in Southwest Spain

Groundwater resources are regularly the principal water supply in semiarid and arid climate areas. However, groundwater levels (GWL) in semiarid aquifers are suffering a general decrease because of anthropic exploitation of aquifers and the repercussions of climate change. Effective groundwater management strategies require a deep characterization of GWL fluctuations, in order to identify individual behaviors and triggering factors. In September 2019, the Guadalquivir River Basin Authority (CHG) declared that there was over-exploitation in three of the five groundwater bodies of the Almonte-Marismas aquifer, Southwest Spain. For that reason, it is critical to understand GWL dynamics in this aquifer before the new Spanish Water Resources Management Plans (2021–2027) are developed. The application of GWL series clustering in hydrogeology has grown over the past few years, as it is an extraordinary tool that promptly provides a GWL classification; each group can be related to different responses of a complex aquifer under any external change. In this work, GWL time series from 160 piezometers were analyzed for the period 1975 to 2016 and, after data pre-processing, 24 piezometers were selected for clustering with k-means (static) and time series (dynamic) clustering techniques. Six and seven groups (k) were chosen to apply k-means. Six characterized types of hydrodynamic behaviors were obtained with time series clustering (TSC). Number of clusters were related to diverse affections of water exploitation depending on soil uses and hydrogeological spatial distribution parameters. TSC enabled us to distinguish local areas with high hydrodynamic disturbance and to highlight a quantitative drop of GWL during the studied period

Liderança pedagógica: a experiência de aprendizagem colaborativa e profissional de uma escola no contexto da pandemia da COVID-19

The global pandemic due to COVID-19 brought various challenges for schools that have had to continue to ensure the educational process of children and young people. In this context, the study seeks to describe teachers' subjectivity regarding the organization's redesign to respond to the need for distance learning. The experience was developed in a school in the Araucania Region in Chile with 81 teachers from the Basic and Secondary Education levels. The collection of information was carried out through interviews and focus groups as dialogue instances with the teachers that helped to raise awareness about the process developed. The results show the relevance of pedagogical leadership that provides the organizational and professional conditions conducive to improving teaching practices and the students' learning processes. Exercising this kind of leadership reconfigured management, valuing collaborative work between teachers as a process in which pedagogical practice is learned and transformed. Although the school continues to promote changes and improvements, it is concluded that the situation caused by the pandemic represents an opportunity to move towards the training of a professional learning community that is constantly searching for practices that promote deep learning for students.La pandemia mundial, generada por el virus responsable de la COVID, trajo consigo diversos desafíos para los centros escolares que han tenido que continuar velando por el proceso formativo de niños, niñas y jóvenes. En este contexto, el estudio busca describir la subjetividad del profesorado respecto al rediseño de la organización para dar respuesta a la necesidad de educación a distancia. La experiencia se desarrolló en un centro escolar de la Región de La Araucanía en Chile con 81 docentes de los niveles de Educación Básica y Media. La recogida de información se llevó a cabo a través de entrevistas y grupos focales como instancias de conversación con el profesorado que ayudaron a tomar consciencia sobre el proceso desarrollado. Los resultados evidencian la relevancia del liderazgo pedagógico que proporciona las condiciones organizativas y profesionales conducentes a la mejora de las prácticas docentes y, por ende, del aprendizaje del alumnado. El ejercicio de este liderazgo reconfiguró la gestión, valorándose el trabajo colaborativo entre docentes como un proceso en el cual se aprende y se transforma la práctica pedagógica. Aunque el centro escolar continúa impulsando cambios y mejoras, se concluye que la coyuntura provocada por la pandemia representa una oportunidad para avanzar hacia la conformación de una comunidad profesional de aprendizaje que está en la búsqueda permanente de prácticas que propicien el aprendizaje profundo de sus estudiantes.A pandemia global, gerada pelo vírus responsável pela COVID, trouxe consigo uma série de desafios para as escolas que tiveram que continuar cuidando do processo educacional de crianças e jovens. Neste contexto, o estudo procura descrever a subjetividade dos docentes com relação ao redesenho da organização, a fim de responder à necessidade de educação à distância. A experiência foi realizada em uma escola na região da Araucanía no Chile com 81 docentes nos níveis de Educação Básica e Secundária. A coleta de informações foi realizada através de entrevistas e grupos de discussão como instâncias de conversa com professores que os ajudaram a tomar conhecimento do processo desenvolvido. Os resultados mostram a relevância da liderança pedagógica que proporciona as condições organizacionais e profissionais propícias para melhorar as práticas de ensino e, portanto, a aprendizagem dos estudantes. O exercício desta liderança reconfigurou a gestão, valorizando o trabalho colaborativo entre os docentes como um processo no qual a prática pedagógica é aprendida e transformada. Embora a escola continue a impulsionar mudanças e melhorias, conclui-se que a situação causada pela pandemia representa uma oportunidade para avançar na formação de uma comunidade de aprendizagem profissional que está em constante busca de práticas que promovam um aprendizado profundo para seus estudantes

Competencias del perfil de egreso de la Licenciatura en Psicología a través de las prácticas pre-profesionales en la Oficina de Bienestar Psicológico en una institución universitaria en Lima Metropolitana

El presente documento tiene como objetivo exponer los principales aprendizajes obtenidos durante mi periodo de prácticas pre-profesionales en una oficina de bienestar psicológico de una universidad de Lima Metropolitana. Las actividades realizadas en la oficina consistieron en llevar a cabo un diagnóstico de necesidades, sesiones de consejería psicológica individual, tutorías, charlas, talleres y, por último, la evaluación de proceso de un programa. Estas actividades demostraron mis capacidades para recoger información de una población, analizarla y extraer resultados importantes. Asimismo, se evidencia mi capacidad para intervenir de manera grupal e individual, con distintos enfoques: prevención, atención y promoción. Por último, se ve mi capacidad para evaluar el desarrollo de un programa y proponer mejoras. En este sentido, cada una de estas actividades se alinea a una competencia profesional de la licenciatura: Diagnóstica, Interviene y Evalúa. Asimismo, este documento sustenta las actividades teóricamente y se exponen las fortalezas, retos enfrentados y aprendizajes como, por ejemplo, la importancia del soporte social entre estudiantes dentro del contexto virtual y el valor de llevar a cabo diagnósticos para realizar intervenciones más pertinentes. Es importante señalar que, en el desempeño de las actividades se siguieron los principios y normas éticas establecidas por la American Psychological Association (APA). Por lo mencionado anteriormente, se puede concluir que las actividades del centro de prácticas evidencian el cumplimiento del perfil de egreso de la Licenciatura en Psicología de la Pontificia Universidad Católica del Perú (PUCP).The objective of this document is to expose the main learning achievements obtained during my pre-professional internship period in a psychological well-being office of a university in Metropolitan Lima. The activities in the office consisted of carrying out a diagnosis of needs, individual psychological counseling, tutoring, talks, workshops and, finally, the process evaluation of a program. These activities demonstrated my abilities to collect information from a population, analyze it and extract important results. Also, it shows my ability to intervene in a group and individual way, with different approaches: prevention, protection and promotion. Finally, it demonstrates my ability to evaluate the development of a program and propose improvements. In this sense, each of these activities is aligned to a professional competence of the degree: Diagnosis, Intervention and Evaluation. In addition, this document supports the activities theoretically and exposes the strengths, challenges faced and learning outcomes, such as, the importance of social support among students within the virtual context and the value of carrying out diagnoses to carry out more pertinent interventions. It is important to note that the ethical principles and standards established by the American Psychological Association (APA) were followed in carrying out the activities. Based on the aforementioned, it can be concluded that the activities of the internship center show compliance with the graduate profile of the Bachelor's Degree in Psychology from the Pontifical Catholic University of Peru (PUCP)

Understanding the organization’s culture as a management strategy

En la actualidad para las organizaciones es imprescindible tanto la gestión de personas como el desarrollo del negocio, ya que se ha demostrado a través de la historia el impacto que genera en los resultados el reconocimiento del personal y su cultura. Entendiéndose la importancia de estos aspectos, este artículo de investigación tiene por objeto la comprensión de la cultura organizacional como estrategia gerencial, para lograr este objetivo se estableció como metodología en primer lugar el entendimiento de los conceptos clima y cultura organizacional, su relación entre sí, y sus diferencias, un cuestionario de consulta a expertos de gestión de la calidad en procesos misionales del sector construcción, para finalmente comprender cómo la cultura organizacional puede o no afectar la calidad de un producto y/o servicio en el campo de la ingeniería civil.Currently, for organizations, both people management and business development are essential, since the impact generated by the recognition of staff and their culture has been demonstrated throughout history. Understanding the importance of these aspects, this research article aims to understand organizational culture as a management strategy, to achieve this objective, the understanding of the concepts climate and organizational culture, their relationship to each other, was established as a methodology in the first place. and their differences, a questionnaire for consulting quality management experts in mission processes in the construction sector, to finally understand how organizational culture may or may not affect the quality of a product and/or service in the field of civil engineering.Especializació

Impacto de la amnistía tributaria del año 2018 en las finanzas de las compañías anónimas manufactureras del Distrito Metropolitano de Quito, administraciones zonales Eloy Alfaro y Quitumbe.

La investigación analiza el impacto generado en las finanzas de las compañías anónimas manufactureras del Distrito Metropolitano de Quito de las administraciones zonales Eloy Alfaro y Quitumbe que se acogieron al convenio de condonación de multas, intereses y recargos tributarios del año 2018 promulgado en la Ley de Reactivación Económica. Se expone argumentos desde el punto de vista del contribuyente para sustentar en qué medida estos procesos de remisión han contribuido a mejorar su liquidez y generar una fuente de ahorro. Se detallan los mecanismos que se establecieron por parte del Servicio de Rentas Internas para la cancelación de tributos por parte de las empresas, en su mayoría micro, pequeñas y medianas y, se revisan las cifras que ingresaron a las arcas fiscales como producto del procedimiento de amnistía en base a una comparación de las recaudaciones de años anteriores para identificar el incremento de fondos recaudados en el período en que se aplicaron estos acuerdos de condonación. Para obtener la información se emplearon método deductivo, descriptivo y una muestra finita. Con la investigación se llega a determinar que los acuerdos de condonación tributaria generan un valor agregado en las compañías y son eficientes para el Estado en la recaudación de fondos en materia fiscal, sin embargo, se recomienda que estos procesos deben ser promulgados en circunstancias específicas y no como una política de aplicación periódica. La conclusión más relevante hace referencia al beneficio que los acuerdos de remisión representan para las finanzas de las compañías en términos de liquidez de sus recursos, de lo cual se deriva la necesidad de mejorar y fortalecer la cultura y conciencia tributaria de los contribuyentes mediante mecanismos de información idóneos por parte del órgano regulador.The investigation analyzes the impact generated on the finances of the anonymous manufacturing companies of the Metropolitan District of Quito of the Eloy Alfaro and Quitumbe zonal administrations that availed themselves of the agreement for the forgiveness of fines, interest and tax surcharges of the year 2018 promulgated in the Reactivation Law Economical. Arguments are presented from the taxpayer's point of view to support the extent to which these referral processes have contributed to improving liquidity and generating a source of savings. The mechanisms that were established by the Internal Revenue Service for the cancellation of taxes by companies, mostly micro, small and medium-sized, are detailed, and the figures that entered the fiscal coffers as a result of the tax procedure are reviewed. amnesty based on a comparison of collections from previous years to identify the increase in funds collected in the period in which these forgiveness agreements were applied. Deductive and descriptive methods and a finite sample were used to obtain the information. The investigation determines that tax forgiveness agreements generate added value in companies and are efficient for the State in raising funds in tax matters, however it is recommended that these processes should be enacted in specific circumstances and not as a policy of periodic application. The most relevant conclusion refers to the benefit that referral agreements represent for the finances of companies in terms of liquidity of their resources, from which the need to improve and strengthen the tax culture and awareness of taxpayers is derived through mechanisms of suitable information from the administration

Rediseño en el proceso de cobranzas para un mejor manejo de la líquidez de la empresa distribuidora Pintel S.A.C

RESUMEN La cobranza es vital en una empresa, un factor crítico de éxito es que las obligaciones adquiridas por el cliente sean oportunamente canceladas y así cumplir con las expectativas de la gerencia. La empresa en estudio DISTRIBUIDORA PINTEL S.A.C., cuenta con más 30 años en el mercado local, y desde entonces ha alcanzado gran crecimiento en su rubro, prueba de ello podemos ver el crecimiento de sus ventas en el año 2010 fueron de 4’789,572.88, de los cuales al contado fueron 3’738,128.48 representando el 78% y al crédito es 1’051,444.40 representa el 22% (Reporte Ventas Mensuales 2010)

Identificación, análisis y evaluación de los riesgos laborales del gobierno autónomo descentralizado municipal de Pangua (GADMUPAN).

Nowadays, ocupational safety and health has become in an element of fundamental importance in organizations with their correct implementation and control; currently there are rules, decrees and international standars which are the guides that allow to choose the parameters to be met to preserve worker's integrity. In the last three years the municipality has presented a series of drawbacks with respect to occupational health and safety in their workers, being this the cause of accidents and above all, professionals diseases; the present investigation developed in the administrative and operational area of the Gobierno Autónomo Descentralizado Municipal de Pangua (GADMUPAN), it has as a main objective assess occupational risks and professional diseases of the workers in order to decrease or mitigate it; the method used for the proyect was the descriptive, that says,the information was acquired without change the environment and it's based on data collection through the matrix “INSHT”, that allowed a subsequent identification of the situation that the municipality presented. With the study done, it was observed through the evaluation with the technical guide “GTC 45”, that the most relevant risks are: physical, psychosocial, locative and ergonomic; while in the operative area the risks: mechanical, biological, chemical, electrical and locative are in a critical situation, as a result it can give reason to the descriptive method used at the beginning of the project, since with the simple fact of enter to the entity you can perceive the air of insecurity. When developing an improvement plan contributes with options to reduce the risks that were found, in this way you can weaken the possible risk factors that unfold in the middle, where develop the daily activities of the workers and therefore we also realized a risk map where the worker can observe what he is exposed in case of doesn’t wear personal protective equipment or take control measures for the present risks.Hoy en día, la seguridad y salud ocupacional se ha convertido en un elemento de fundamental importancia en las organizaciones con su correcta implantación y control; actualmente existen normas, decretos, estándares internacionales, que son la guía que permite elegir los parámetros a cumplir para preservar la integridad del trabajador. En los últimos tres años el municipio ha presentado una serie de inconvenientes con respecto a seguridad y salud ocupacional en sus trabajadores, siendo este el causante de accidentes y sobre todo enfermedades profesionales; la presente investigación desarrollada en el área Administrativa y Operativa del Gobierno Autónomo Descentralizado Municipal de Pangua (GADMUPAN), tiene como objetivo principal evaluar los riesgos laborales y enfermedades profesionales de los trabajadores, con el fin de disminuirlos o mitigarlos; para el proyecto realizado se utilizó el método descriptivo, es decir que la información fue adquirida sin cambiar el entorno, y se basó en la recolección de datos por medio de la matriz “INSHT”, que permitió una posterior identificación de la situación que presenta el municipio. Con el estudio que se realizó, se logró observar mediante la evaluación con la Guía Técnica GTC 45, que los riesgos más relevantes dentro del área administrativa son: físico, psicosocial, locativo y ergonómico; mientras tanto, en el área operativa los riesgos: mecánicos, biológicos, químicos, eléctricos y locativos se encuentran en una situación crítica, de ahí que se puede dar razón al método descriptivo realizado al inicio del proyecto; ya que con el simple hecho de ingresar a la entidad se puede percibir el aire de inseguridad. Al elaborar un plan de mejoras se aportó con una serie de opciones para reducir los peligros que se encontraron, de esta manera se podrá debilitar los posibles factores de riesgo que se despliegan en el medio donde se desarrollan las actividades diarias de los trabajadores y por consiguiente también se realizó un mapa de riesgos, donde el trabajador puede observar a que se encuentra expuesto en caso de no utilizar los equipos de protección personal o tomar las respectivas medidas de control para el riesgo presente

Evaluación de la cartera vencida del sector industrial en la Empresa Eléctrica Riobamba Sociedad Anónima, provincia de Chimborazo, período 2019 - 2021 y su impacto en los indicadores de recaudación.

El objetivo fue evaluar la cartera vencida del sector industrial de la Empresa Eléctrica Riobamba S.A. (EERSA) para los períodos 2019-2021, para poder determinar la afectación de la misma sobre la liquidez de la empresa, como también la gestión de la administración de las cuentas por cobrar y el manejo de la recuperación de la cartera vencida que la empresa tiene catalogada en rangos de tiempo de vencimiento. La empresa en la actualidad afronta falencias en los ingresos, ocasionadas por el no pago de planillas del servicio eléctrico principalmente en consecuencia de la pandemia, confinamiento y crisis financiera por el Covid19, lo que genera una afectación a los resultados económicos y por consiguiente al flujo de actividades de la empresa. En respuesta no se han implementado estrategias de recuperación de cartera, como el seguimiento de los clientes morosos para poder sugerir opciones de pago o la reprogramación de deudas más vencidas, generando resultados negativos, provocando el aumento de clientes del sector industrial y consecuentemente el deterioro de la cartera vencida, además no se han toma decisiones financieras, legales y de gestión en sintonía con la mejora continua del proceso. Esta investigación se encuentra fundamentada en el paradigma positivista en virtud de que parte de hechos históricos, así también se encuentra alineada a resultados cuali-cuantitativos por cuanto emplea modelos matemáticos, teorías e hipótesis. Se plantea un manual de funciones del departamento de gestión de cartera que permita mantener y controlar las cuentas por cobrar adecuadamente y tener un control sobre la cartera vencida, la morosidad y la recuperación de la misma. Se recomienda mantener un adecuado control con la recaudación de la EERSA, distribuir las cuentas por cobrar en los rangos de morosidad establecidos para así tener un mejor manejo y control de la cartera vencida.The objective was to evaluate the expired portfolio of the industrial sector of the Riobamba Electric Company S.A. (RECSA) for the years 2019-2021, to determine the affectation on the same about the liquidity of the company, likewise about the administrative use of the accounts to charge, and the management of the recuperation of the expired portfolio that the company has cataloged by a range of expiration date. Today, the company faces shortages in income, caused by the non-payment of electric bills mainly due to the pandemic, quarantine, and financial crisis because of Covid19, which affects the financial results and therefore the flow of the company’s activities. As a response, strategies have not been implemented for the recovery of funds, like the following up of the defaulting clients to suggest payment options or the reprogramming of overdue debts, generating negative results, provoking the rise of clients from the industrial sector and consequently the deterioration of the expired portfolio, furthermore, they have not made financial, legal decisions and management in harmony with the continued bettering of the process. This investigation finds itself founded in the positive paradigm in virtue of historical acts, as well as being aligned to the quali-quantative results in that it employs mathematical models, theories, and hypotheses. A functional manual was laid out for the management department of the portfolio that allows it to adequately maintain and control the overdue accounts and to have control over the expired portfolio, the delayed payments, and the recuperation of the same. It’s recommended to maintain adequate control over the collections of the RECSA and distribute the overdue accounts with the status of defaulting which are established in order to have better management and control of the expired portfolio