La administración financiera municipal en el desarrollo local

The investigation was raised in order to determine the municipal financial administration in local development; Likewise, within the purpose, it was sought to know the characteristics of the municipal financial administration and how it affects the adequate use of budgetary resources that affect local economic development, proposing improvements through the conclusions. The research was descriptive simple, using systematic reviews of research to analyze results, the same ones that were carried out at the international and national level regarding the variables. Among the results, 40% indicate that financial management does not follow the corresponding planning, organization, direction and control processes, most are adapted to models implemented from national policy, having an impact on the control of income and expenditure of financial resources. 30% indicate that they lack transparency of the resources that enter and leave, plus those fiscal resources captured directly by the institution. 30% indicate that local economic development is a process that has to do with planning from internal institutional policies and supported by management instruments such as operating plans, strategic plans and concerted development plans, where it contemplates the development axes However, this is not fully met, limiting local economic development. Concluding that financial administration is based on a set of interrelated and participatory processes to correctly manage state resources, integrating areas such as budget, accounting and treasury and alliances with other areas, impacting on better services to society. Likewise, the budget allocation must be articulated to the management instruments from planning, organization, direction and control, avoiding deviations of resources, which have an impact on local economic development.La investigación se planteó con el fin de determinar la administración financiera municipal en el desarrollo local; así mismo, dentro del propósito se buscó conocer las características de la administración financiera municipal y como ésta incide en el uso adecuado de recursos presupuestales que inciden en el desarrollo económico local, proponiendo mejoras mediante las conclusiones. La investigación fue descriptiva simple, utilizando revisiones sistemáticas de investigaciones para analizar resultados, las mismas que se realizaron a nivel internacional y nacional referente a las variables. Entre los resultados el 40% indica que la gestión financiera no sigue los procesos correspondientes de planificación, organización, dirección y control, la mayoría están adaptados a modelos implantados desde la política nacional, teniendo un impacto en el control de ingresos y egresos de recursos financieros. El 30% indican que carecen de transparencia de los recursos que ingresan y salen, más aquellos recursos fiscales captados directamente por la institución. El 30% indica que el desarrollo económico local, es un proceso que tiene que ver con la planificación desde las políticas internas institucionales y respaldados con los instrumentos de gestión como planes operativos, planes estratégicos y planes de desarrollo concertado, donde contempla los ejes de desarrollo económico, sin embargo, esto no se cumple a cabalidad, limitando el desarrollo económico local. Concluyendo que la administración financiera está basada en un conjunto de procesos interrelacionados y participativos para manejar correctamente los recursos del estado, integrando áreas como presupuesto, contabilidad y tesorería y alianzas con otras áreas, impactando en mejores servicios a la sociedad. Así mismo, la asignación presupuestal debe estar articulada a los instrumentos de gestión desde la planificación, organización, dirección y control, evitando desviaciones de recursos, que impactan en el desarrollo económico local

Inelastic neutron scattering investigation of the crystal field excitations of NdCo5

We present an inelastic neutron scattering study of the crystal electric field (CEF) levels in the intermetallic ferrimagnets RECo5 (RE=Nd and Y). In NdCo5, measurements at 5K reveal two levels at approximately 28.9 and 52.9 meV. Crystal-field calculations including the exchange field Bexc from the Co sites account for both of these, as well as the spectrum at temperatures above the spin-reorientation transition at ∼280 K. In particular, it is found that both a large hexagonal crystal field parameter A66(r6) and Bexc are required to reproduce the data, with the latter having a much larger value than that deduced from previous computational and experimental studies. Our study sheds light on the delicate interplay of terms in the rare-earth Hamiltonian of RECo5 systems, and is therefore expected to stimulate further experimental and computational work on the broader family of rare-earth permanent magnets

Determinación de los objetivos parciales de un proyecto, aplicando la ruta más larga

This document is about the problem of what it means to establish the partial project objectives addressed when its importance is minimized or is unfounded. Sometimes they resort to Gantt chart as a solution, but as you will see later, this is not the best option. A wrong approach to these objectives can alter the allocation of tasks and therefore not arrive at the expected results, manifest lack of control in material and human resources.The proposal is to use the technique of Project Evaluation and Review Technique, on estimates for determining the activities to time. Hence, to conform to group what are the partial objectives? This is a proposal that avoids imposing objectives, and activities that bring together rationally, these goals are established as a consequence and not as a condition.En el presente documento se aborda la problemática de lo que significa el establecer los objetivos parciales de un proyecto, cuando se minimiza su importancia o se carece de fundamento. En ocasiones se recurre al diagrama de Gantt como solución, pero como se verá más adelante, ésta no es la mejor opción. Un mal planteamiento de estos objetivos, puede alterar la asignación de tareas y por ello, el no arribar a los resultados esperados, en un descontrol manifiesto en recursos materiales y humanos. La propuesta consiste en recurrir a la técnica de Project Evaluation and Review Technique, que permite determinar en tiempos estimados las actividades a desarrollar. De ahí­, al agruparlas se conforman lo que son los objetivos parciales. Esta es una propuesta que evita la imposición de objetivos, ya que al aglutinar actividades de manera racional, estos objetivos se establecen como una consecuencia y no como una condición

Which indices of cardiorespiratory fitness are more strongly associated with brain health in children with overweight/obesity?

This is the final version. Available on open access from Wiley via the DOI in this record.data availability statement: The data that support the findings of this study are available from the corresponding author upon reasonable request.PURPOSE: To compare the strength of associations between different indices of cardiorespiratory fitness (CRF) and brain health outcomes in children with overweight/obesity. METHODS: Participants were 100 children aged 8-11 years. CRF was assessed using treadmill exercise test (peak oxygen uptake [V̇O2peak ], treadmill time, and V̇O2 at ventilatory threshold) and 20-metre shuttle run test (20mSRT, laps, running speed, estimated V̇O2peak using the equations by Léger et al., Mahar et al., and Matsuzaka et al.). Intelligence, executive functions, and academic performance were assessed using validated methods. Total gray matter and hippocampal volumes were assessed using structural MRI. RESULTS: V̇O2peak /body mass (β = 0.18, 95% CI = 0.01-0.35) and treadmill time (β = 0.18-0.21, 95% CI = 0.01-0.39) were positively associated with gray matter volume. 20mSRT laps were positively associated with executive functions (β = 0.255, 95% CI = 0.089-0.421) and academic performance (β = 0.199-0.255, 95% CI = 0.006-0.421), and the running speed was positively associated with executive functions (β = 0.203, 95% CI = 0.039-0.367). Estimated V̇O2peak/Léger et al. was positively associated with intelligence, executive functions, academic performance, and gray matter volume (β = 0.205-0.282, 95% CI = 0.013-0.500). Estimated V̇O2peak/Mahar et al. and V̇O2peak/Matsuzaka et al. (speed) were positively associated with executive functions (β = 0.204-0.256, 95% CI = 0.031-0.436). CONCLUSION: Although V̇O2peak is considered the gold standard indicator of CRF in children, peak performance (laps or running speed) and estimated V̇O2peak/Léger et al. derived from 20mSRT had stronger and more consistent associations with brain health outcomes than other indices of CRF in children with overweight/obesity.European CommissionEuropean Regional Development Fund (ERDF)Fundación Alicia KoplowitzJuho Vainion SäätiöSpanish ministry of economy and competitivenes

Increased Litterfall in Tropical Forests Boosts the Transfer of Soil CO2 to the Atmosphere

Aboveground litter production in forests is likely to increase as a consequence of elevated atmospheric carbon dioxide (CO2) concentrations, rising temperatures, and shifting rainfall patterns. As litterfall represents a major flux of carbon from vegetation to soil, changes in litter inputs are likely to have wide-reaching consequences for soil carbon dynamics. Such disturbances to the carbon balance may be particularly important in the tropics because tropical forests store almost 30% of the global soil carbon, making them a critical component of the global carbon cycle; nevertheless, the effects of increasing aboveground litter production on belowground carbon dynamics are poorly understood. We used long-term, large-scale monthly litter removal and addition treatments in a lowland tropical forest to assess the consequences of increased litterfall on belowground CO2 production. Over the second to the fifth year of treatments, litter addition increased soil respiration more than litter removal decreased it; soil respiration was on average 20% lower in the litter removal and 43% higher in the litter addition treatment compared to the controls but litter addition did not change microbial biomass. We predicted a 9% increase in soil respiration in the litter addition plots, based on the 20% decrease in the litter removal plots and an 11% reduction due to lower fine root biomass in the litter addition plots. The 43% measured increase in soil respiration was therefore 34% higher than predicted and it is possible that this ‘extra’ CO2 was a result of priming effects, i.e. stimulation of the decomposition of older soil organic matter by the addition of fresh organic matter. Our results show that increases in aboveground litter production as a result of global change have the potential to cause considerable losses of soil carbon to the atmosphere in tropical forests

Uniaxial Magnetization Performance of Textured Fe Nanowire Arrays Electrodeposited by a Pulsed Potential Deposition Technique

Textured ferromagnetic Fe nanowire arrays were electrodeposited using a rectangular-pulsed potential deposition technique into anodized aluminum oxide nanochannels. During the electrodeposition of Fe nanowire arrays at a cathodic potential of ??1.2 V, the growth rate of the nanowires was ca. 200 nm s?1. The aspect ratio of Fe nanowires with a diameter of 30?±?5 nm reached ca. 2000. The long axis of Fe nanowires corresponded with the direction when a large overpotential during the on-time pulse was applied, whereas it orientated to the direction under the potentiostatic condition with a small overpotential. By shifting the on-time cathode potential up to ??1.8 V, the texture coefficient for the (200) plane, TC200, reached up to 1.94. Perpendicular magnetization performance was observed in Fe nanowire arrays. With increasing TC200, the squareness of Fe nanowire arrays increased up to 0.95 with the coercivity maintained at 1.4 kOe at room temperature. This research result has opened a novel possibility of Fe nanowire arrays that can be applied for a new permanent magnetic material without rare-earth metals

The Origin of Malarial Parasites in Orangutans

Background Recent findings of Plasmodium in African apes have changed our perspectives on the evolution of malarial parasites in hominids. However, phylogenetic analyses of primate malarias are still missing information from Southeast Asian apes. In this study, we report molecular data for a malaria parasite lineage found in orangutans. Methodology/Principal Findings We screened twenty-four blood samples from Pongo pygmaeus (Kalimantan, Indonesia) for Plasmodium parasites by PCR. For all the malaria positive orangutan samples, parasite mitochondrial genomes (mtDNA) and two antigens: merozoite surface protein 1 42 kDa (MSP-142) and circumsporozoite protein gene (CSP) were amplified, cloned, and sequenced. Fifteen orangutans tested positive and yielded 5 distinct mitochondrial haplotypes not previously found. The haplotypes detected exhibited low genetic divergence among them, indicating that they belong to one species. We report phylogenetic analyses using mitochondrial genomes, MSP-142 and CSP. We found that the orangutan malaria parasite lineage was part of a monophyletic group that includes all the known non-human primate malaria parasites found in Southeast Asia; specifically, it shares a recent common ancestor with P. inui (a macaque parasite) and P. hylobati (a gibbon parasite) suggesting that this lineage originated as a result of a host switch. The genetic diversity of MSP-142 in orangutans seems to be under negative selection. This result is similar to previous findings in non-human primate malarias closely related to P. vivax. As has been previously observed in the other Plasmodium species found in non-human primates, the CSP shows high polymorphism in the number of repeats. However, it has clearly distinctive motifs from those previously found in other malarial parasites. Conclusion The evidence available from Asian apes indicates that these parasites originated independently from those found in Africa, likely as the result of host switches from other non-human primates

Woody lianas increase in dominance and maintain compositional integrity across an Amazonian dam-induced fragmented landscape

Tropical forest fragmentation creates insular biological communities that undergo species loss and changes in community composition over time, due to area- and edge-effects. Woody lianas thrive in degraded and secondary forests, due to their competitive advantage over trees in these habitats. Lianas compete both directly and indirectly with trees, increasing tree mortality and turnover. Despite our growing understanding of liana-tree dynamics, we lack detailed knowledge of the assemblage-level responses of lianas themselves to fragmentation, particularly in evergreen tropical forests. We examine the responses of both sapling and mature liana communities to landscape-scale forest insularization induced by a mega hydroelectric dam in the Brazilian Amazon. Detailed field inventories were conducted on islands created during reservoir filling, and in nearby mainland continuous forest. We assess the relative importance of variables associated with habitat fragmentation such as area, isolation, surrounding forest cover, fire and wind disturbance, on liana community attributes including abundance, basal area, diversity, and composition. We also explore patterns of liana dominance relative to tree saplings and adults ≥10 cm diameter at breast height. We find that 1) liana community composition remains remarkably similar across mainland continuous forest and islands, regardless of extreme area- and edge- effects and the loss of vertebrate dispersers in the latter; and 2) lianas are increasing in dominance relative to trees in the sapling layer in the most degraded islands, with both the amount of forest cover surrounding islands and fire disturbance history predicting liana dominance. Our data suggest that liana communities persist intact in isolated forests, regardless of extreme area- and edge-effects; while in contrast, tree communities simultaneously show evidence of increased turnover and supressed recruitment. These processes may lead to lianas becoming a dominant component of this dam-induced fragmented landscape in the future, due to their competitive advantage over trees in degraded forest habitats. Additional loss of tree biomass and diversity brought about through competition with lianas, and the concurrent loss of carbon storage, should be accounted for in impact assessments of future dam development