La auditoría financiera como apoyo a la transparencia contable

Since the beginning of the financial processes, entities and people have been established within the companies so as not to execute you correctly, which has led to the embezzlement and fraud of many organizations. That is why there are audit processes capable of detecting the mismanagement of accounting processes and in this way perform the relevant actions for their correction. The research methodology is of bibliographic review type, supported by different research works hosted on the web. The general conclusions that can be reached is that the auditors must carry out their work in a responsible and professional manner, in the same way there should be no relationship between the auditors and the company, the audit processes must be carried out within the legal framework that regulates them and gives them the necessary tools to perform an optimal audit process.Desde que nacieron los procesos financieros, de igual manera se han instaurado entes y personas dentro de las empresas para no ejecutaros de manera correcta, lo que ha llevado al desfalco y fraude a muchas organizaciones. Es por ello que existen los procesos de auditorías capaces de detectar el mal manejo de los procesos contables y de esta manera realizar las acciones pertinentes para su corrección. La metodología de la investigación es de tipo revisión bibliográfica, apoyada por distintas obras de investigación alojadas en la web. Se concluye que los auditores deben cumplir con su trabajo de una manera responsable y con profesionalismo, de igual forma no debe haber ninguna relación entre los auditores y la empresa, los procesos de auditoria deben realizarse dentro del marco legal que los regula y contar con las herramientas necesarias para realizar un óptimo proceso de auditoría

Temperature Affects Hatching Success of Cocoons in the Invasive Asian Earthworm Amynthas agrestis from the Southern Appalachians

Invasive Asian earthworms are increasingly common in the eastern USA where they are a major cause of terrestrial ecosystem disturbance. Among these, Amynthas agrestis (Crazy Worm, Alabama Jumper, and other common names) has been shown to alter above- and belowground food webs. Life-history traits of these earthworms are largely unknown, particularly in their invaded range. Here, we sought to answer questions about temperature effects on hatching success for cocoons of this species, using specimens collected from the southern Appalachian Mountains. We conducted 2 experiments investigating the effects of incubation temperature and the effect of varying the duration of cold temperature on hatching success. Of the temperatures tested, we found that cocoons hatched with greatest success at 10 °C, but our tests indicate a long duration at that temperature may be needed to result in an increase in hatching success. These results indicate that temperature and the duration of temperature exposure affect hatching success in this species. While our results contribute to the growing body of knowledge about the life-history traits of invasive Asian earthworms in the eastern US, more research is needed to provide a finer-resolution understanding of the optimum level and duration of temperatures for hatching success of A. agrestis

Characterization of individuals at high risk of developing melanoma in Latin America: bases for genetic counseling in melanoma

PURPOSE: CDKN2A is the main high-risk melanoma-susceptibility gene, but it has been poorly assessed in Latin America. We sought to analyze CDKN2A and MC1R in patients from Latin America with familial and sporadic multiple primary melanoma (SMP) and compare the data with those for patients from Spain to establish bases for melanoma genetic counseling in Latin America. METHODS: CDKN2A and MC1R were sequenced in 186 Latin American patients from Argentina, Brazil, Chile, Mexico, and Uruguay, and in 904 Spanish patients. Clinical and phenotypic data were obtained. RESULTS: Overall, 24 and 14% of melanoma-prone families in Latin America and Spain, respectively, had mutations in CDKN2A. Latin American families had CDKN2A mutations more frequently (P = 0.014) than Spanish ones. Of patients with SMP, 10% of those from Latin America and 8.5% of those from Spain had mutations in CDKN2A (P = 0.623). The most recurrent CDKN2A mutations were c.-34G>T and p.G101W. Latin American patients had fairer hair (P = 0.016) and skin (P < 0.001) and a higher prevalence of MC1R variants (P = 0.003) compared with Spanish patients. CONCLUSION: The inclusion criteria for genetic counseling of melanoma in Latin America may be the same criteria used in Spain, as suggested in areas with low to medium incidence, SMP with at least two melanomas, or families with at least two cases among first- or second-degree relatives.Genet Med 18 7, 727-736

Aprendizajes y trayectorias del sector agroalimentario mexicano durante el TLCAN

Ante la firma del Tratado México, Estados Unidos y Canadá (T-MEC), es importante hacer un balance de los efectos que dejó tras de sí el Tratado de Libre Comercio de América del Norte (TLCAN) en el sector agropecuario. Por ello, connotados especialistas analizan factores socioeconómicos del sistema agroalimentario mexicano en el contexto de las relaciones comerciales con Estados Unidos y Canadá. Los 10 estudios que contiene el libro Aprendizajes y trayectorias del sector agroalimentario mexicano durante el TLCAN son de gran valía para la obtención de conocimiento especializado para comprender críticamente las lógicas, trayectorias, evolución y comportamientos de las cadenas productivas a la luz de la firma de los tratados comerciales de América del Norte, así como sus efectos en el campo mexicano, territorios rurales y consumidoresFinanciación del Instituto Interamericano de Cooperación para la Agricultura en colaboración con autore

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

5to. Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad. Memoria académica

El V Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad, CITIS 2019, realizado del 6 al 8 de febrero de 2019 y organizado por la Universidad Politécnica Salesiana, ofreció a la comunidad académica nacional e internacional una plataforma de comunicación unificada, dirigida a cubrir los problemas teóricos y prácticos de mayor impacto en la sociedad moderna desde la ingeniería. En esta edición, dedicada a los 25 años de vida de la UPS, los ejes temáticos estuvieron relacionados con la aplicación de la ciencia, el desarrollo tecnológico y la innovación en cinco pilares fundamentales de nuestra sociedad: la industria, la movilidad, la sostenibilidad ambiental, la información y las telecomunicaciones. El comité científico estuvo conformado formado por 48 investigadores procedentes de diez países: España, Reino Unido, Italia, Bélgica, México, Venezuela, Colombia, Brasil, Estados Unidos y Ecuador. Fueron recibidas un centenar de contribuciones, de las cuales 39 fueron aprobadas en forma de ponencias y 15 en formato poster. Estas contribuciones fueron presentadas de forma oral ante toda la comunidad académica que se dio cita en el Congreso, quienes desde el aula magna, el auditorio y la sala de usos múltiples de la Universidad Politécnica Salesiana, cumplieron respetuosamente la responsabilidad de representar a toda la sociedad en la revisión, aceptación y validación del conocimiento nuevo que fue presentado en cada exposición por los investigadores. Paralelo a las sesiones técnicas, el Congreso contó con espacios de presentación de posters científicos y cinco workshops en temáticas de vanguardia que cautivaron la atención de nuestros docentes y estudiantes. También en el marco del evento se impartieron un total de ocho conferencias magistrales en temas tan actuales como la gestión del conocimiento en la universidad-ecosistema, los retos y oportunidades de la industria 4.0, los avances de la investigación básica y aplicada en mecatrónica para el estudio de robots de nueva generación, la optimización en ingeniería con técnicas multi-objetivo, el desarrollo de las redes avanzadas en Latinoamérica y los mundos, la contaminación del aire debido al tránsito vehicular, el radón y los riesgos que representa este gas radiactivo para la salud humana, entre otros

An embedding technique to determine ττ backgrounds in proton-proton collision data

An embedding technique is presented to estimate standard model tau tau backgrounds from data with minimal simulation input. In the data, the muons are removed from reconstructed mu mu events and replaced with simulated tau leptons with the same kinematic properties. In this way, a set of hybrid events is obtained that does not rely on simulation except for the decay of the tau leptons. The challenges in describing the underlying event or the production of associated jets in the simulation are avoided. The technique described in this paper was developed for CMS. Its validation and the inherent uncertainties are also discussed. The demonstration of the performance of the technique is based on a sample of proton-proton collisions collected by CMS in 2017 at root s = 13 TeV corresponding to an integrated luminosity of 41.5 fb(-1).Peer reviewe

Measurement of t(t)over-bar normalised multi-differential cross sections in pp collisions at root s=13 TeV, and simultaneous determination of the strong coupling strength, top quark pole mass, and parton distribution functions

Peer reviewe