Socioeconomic level and the gap between public and private Secondary Education in Argentina. The data from PISA 2015

En Argentina se ha constatado reiteradamente que los alumnos de las escuelas privadas tienen un mejor desempeño académico que los de las escuelas públicas. El objetivo de este trabajo es develar si esa brecha se explica por una mayor eficacia de las escuelas privadas o si, por el contrario, ella se debe exclusivamente a factores exógenos, tales como el origen social del alumno y la composición socioeconómica del alumnado de la escuela. Para ello, se usan los datos de PISA 2015 y se analizan los resultados de la evaluación de Ciencias, Matemática y Lectura con modelos de regresión multinivel con dos niveles: escuela y alumno. Los resultados indican que cuando se controla por este conjunto de indicadores, las diferencias entre ambos tipos de escuela se desvanecen en las tres materias evaluadas. Se concluye que tales diferencias son explicadas totalmente por factores exógenos a la escuela y que ciertos aspectos metodológicos respecto de la construcción de los indicadores utilizados tienen especial importancia para develar los determinantes de esa desigualdad. Finalmente, se discuten los resultados obtenidos en este artículo en relación a los informados por otros estudios donde la brecha pública-privada ha sido incluida en el análisisIn Argentina, it has been repeatedly observed that students from private schools achieve a better academic performance than those from public schools. The objective of this work is to reveal if this gap is explained by a greater efficiency of private schools or if it is, on the contrary, exclusively due to exogenous factors, such as the social origin of the student and the socioeconomic composition of the students in the school. For this, the data of PISA 2015 are used and the results of the assessment of Science, Mathematics and Reading are analyzed with multilevel regression models with two levels: school and student. The results indicate that when the difference between both types of school is controlled by this set of indicators, it vanishes in the three evaluated subjects. It is concluded that these differences are totally explained by exogenous factors to the school and that certain methodological aspects regarding the construction of indicators to be used, are of special importance in order to reveal the determinants of that inequality. Finally, the results obtained in this article are discussed in relation to those reported by other studies where the public-private gap has been analyze

Characterization of the performance of the post-pandemic Public Accountant

Los profesionales de la contaduría también se vieron afectados por el confinamiento por el Covid-19, el trabajo desde casa tomó a muchos de sorpresa, les tocó buscar herramientas, técnicas, e innovar en nuevas estrategias para dar un servicio con eficiencia a sus clientes, donde adquirieron nuevas características del desempeño laboral. Por ello, el objetivo de este trabajo es determinar las características del desempeño del contador público postpandemia en el desarrollo de nuevas estrategias laborales para el desempeño. Se realizó una investigación de un análisis bibliográfico, con el que se sustenta las teorías científicas sobre las diferentes maneras del desempeño de los contadores, adquiridas en la presencia de la pandemia. Se obtuvo que la pandemia impulsó a los profesionales contables, a tomar medidas y habilidades profesionales para seguir atendiendo a sus clientes o a empresas donde laboran como personal dependiente, destacando la utilización de tecnologías y el trabajo de manera remota; los expertos a los nuevos desafíos laborales están definida por la formación académica y el dominio de las tecnologías, en donde se manifiesta que el papel de los contadores públicos es ser maestros en esta situación y ser dignos ejemplos, porque es necesario renovarse para afrontar esta crisis causada por la COVID-19, iniciar un proceso de ruptura de paradigmas y orientarnos hacia las estrategias de especialización inteligente para un mundo que cambia tecnológicamente a gran velocidad.Accounting professionals were also affected by the confinement by Covid-19, working from home took many by surprise, they had to look for tools, techniques, and innovate in new strategies to provide an efficient service to their clients, where they acquired new characteristics of work performance. Therefore, the objective of this work is to determine the characteristics of the post-pandemic public accountant's performance in the development of new labor strategies for performance. An investigation of a bibliographical analysis was carried out, with which the scientific theories about the different ways of performance of accountants, acquired in the presence of the pandemic, are supported. It was obtained that the pandemic prompted accounting professionals to take measures and professional skills to continue serving their clients or companies where they work as dependent personnel, highlighting the use of technologies and remote work; experts to the new labor challenges are defined by academic training and mastery of technologies, where it is stated that the role of public accountants is to be teachers in this situation and to be worthy examples, because it is necessary to renew oneself to face this crisis caused by COVID-19, initiate a process of breaking paradigms and orient ourselves towards smart specialization strategies for a world that is changing technologically at great speed

La identidad y sus formas. Tres estudios sobre los aspectos identificativos apoyados en métodos narrativos visuales

Universidad de Sevilla. Grado en Bellas Arte

Optimization of an urban railway bypass. A case study in A Coruña-Lugo line, Northwest of Spain

This paper deals with a new mathematical model for designing railway bypasses. The model was developed with applications to urban areas in mind, and presents useful tools to avoid forbidden areas, buildings, and level crossings with secondary paths and other linear infrastructures. It takes into account technical constraints (minimum radii, minimum length of tangents and transition curves, maximum slopes, and also maximum azimuth changes), and ensure a suitable connection with the current layout, for both horizontal and vertical alignment. In addition, the model searches for the best bypass from an economical point of view, taking into account expropriation costs, cleaning and terrain preparation, earthwork (considering different type of materials), and railroad construction costs. This model is applied in a case study located at the Northwest of Spain, in a section of A Coruña-Lugo line, which is currently under consideration for its redesign. By using this model, a railway bypass without level crossings is obtained, avoiding the urban area of Parga and any buildings in the surrounding area, and which is optimal from an economical point of view2024-01-31S

An automatic method for generating multiple alignment alternatives for a railway bypass

This paper deals with the problem of designing a bypass on a railway line. Based on a geometrical model capable of determining automatically the need of major structures (bridges, tunnels, overpasses and underpasses), the optimal design of a railway bypass is formulated in the framework of Mixed Integer Non Linear Programming (MINLP), and it is solved with a numerical algorithm which provides different layout alternatives that are optimal solutions (local minima) from the economic point of view. The proposed method is tested on a case study with the aim of showing its practical usefulness as a support tool for engineers in order to accomplish the complex and time-consuming task to generate a set of initial alternatives for the design of a railway bypassThis research was funded by Ministerio de Ciencia e Innovación (Spain) grant number TED2021-129324B-I00, and by the collaboration agreement between Xunta de Galicia (Spain) and Universidade de Santiago de Compostela (Spain) which regulates the Specialization Campus “Campus Terra”. Additionally, the authors are grateful to Concello de Guitiriz (Spain) for financial support through the contract Optimal design of multiple alignment alternatives for a bypass on the railway line A Coruña-Palencia passing through Parga-Guitiriz (Lugo), ref. 2021-CP138 . Finally, third and fourth authors thank the support given by Xunta de Galicia (Spain) under research projects ref. ED341D R2016/023 and GI-1563ED431C2021/15, respectivelyS

Background harmonic distortion measurement at power networks with wind farms

Standard IEC 61400-21 specifies that background voltage distortion must be lower than the threshold limits specified in standards. However, this background distortion information is not used for calculating the real harmonic emission from the wind turbine leading to misleading voltage harmonics assessment from the wind turbine. In this paper a methodology for assessing the real harmonic emission from wind turbines is proposed based on current and voltage measurements where the background harmonic distortion at the Point of Common Coupling is considered

Characterization of the Performance of the Post-Covid-19 Pandemic Independent Public Accountant, Period 2023

La pandemia de Covid-19 ha transformado la forma en que los contadores independientes realizan su trabajo. Durante el año 2023, se espera que los profesionales de la contabilidad se enfrenten a desafíos adicionales que requerirán habilidades y estrategias adaptativas. En este artículo, se exploró las características clave del desempeño del contador independiente postpandemia, enfocándonos en las habilidades profesionales y estrategias laborales necesarias para tener éxito en esta nueva normalidad. El método de la investigación es descriptivo, de corte trasversal con un enfoque cuantitativo. Para el logro de esta investigación se realizó un análisis bibliográfico complementando de un estudio de campo en el que se incluye datos recolectados por medio de una encuesta aplicada a los contadores independientes de la Facultad de Ciencias Contables, Administrativas y Económicas de la UNP. El estudio demuestra que los contadores independientes en su desempeño adquirieron habilidades en la utilización de las plataformas digitales, además de adaptarse a los cambios y la innovación. Ellos afirmaron seguir utilizando las tecnologías adquiridas en la pandemia, mediante esta incorporación accedieron a los diversos programas que han sido herraminetas claves que todo profesional necesita manejar para lograr un trabajo eficiente, además de poseer habilidades gerenciales con el fin de superar las barreras que se presenten.The Covid-19 pandemic has transformed the way independent accountants do their work. During 2023, accounting professionals are expected to face additional challenges that will require adaptive skills and strategies. This article explored the key characteristics of post-pandemic independent accountant performance, focusing on the professional skills and work strategies necessary to succeed in this new normal. The research method is descriptive, cross-sectional with a quantitative approach. To achieve this research, a bibliographic analysis was carried out, complementing a field study that includes data collected through a survey applied to independent accountants of the Faculty of Accounting, Administrative and Economic Sciences of the UNP. The study shows that independent accountants in their performance acquired skills in the use of digital platforms, in addition to adapting to changes and innovation. They affirmed to continue using the technologies acquired in the pandemic, through this incorporation they accessed the various programs that have been key tools that every professional needs to use to achieve efficient work, in addition to possessing management skills in order to overcome the barriers that arise

Characterization of the performance of the post-COVID-19 Pandemic Independent Public Accountant, period 2023

La pandemia de Covid-19 ha transformado la forma en que los contadores independientes realizan su trabajo. Durante el año 2023, se espera que los profesionales de la contabilidad se enfrenten a desafíos adicionales que requerirán habilidades y estrategias adaptativas. En este artículo, se exploró las características clave del desempeño del contador independiente postpandemia, enfocándonos en las habilidades profesionales y estrategias laborales necesarias para tener éxito en esta nueva normalidad. El método de la investigación es descriptivo, de corte trasversal con un enfoque cuantitativo. Para el logro de esta investigación se realizó un análisis bibliográfico complementando de un estudio de campo en el que se incluye datos recolectados por medio de una encuesta aplicada a los contadores independientes de la Facultad de Ciencias Contables, Administrativas y Económicas de la UNP. El estudio demuestra que los contadores independientes en su desempeño adquirieron habilidades en la utilización de las plataformas digitales, además de adaptarse a los cambios y la innovación. Ellos afirmaron seguir utilizando las tecnologías adquiridas en la pandemia, mediante esta incorporación accedieron a los diversos programas que han sido herraminetas claves que todo profesional necesita manejar para lograr un trabajo eficiente, además de poseer habilidades gerenciales con el fin de superar las barreras que se presenten.The Covid-19 pandemic has transformed the way independent accountants do their work. During 2023, accounting professionals are expected to face additional challenges that will require adaptive skills and strategies. This article explored the key characteristics of post-pandemic independent accountant performance, focusing on the professional skills and work strategies necessary to succeed in this new normal. The research method is descriptive, cross-sectional with a quantitative approach. To achieve this research, a bibliographic analysis was carried out, complementing a field study that includes data collected through a survey applied to independent accountants of the Faculty of Accounting, Administrative and Economic Sciences of the UNP. The study shows that independent accountants in their performance acquired skills in the use of digital platforms, in addition to adapting to changes and innovation. They affirmed to continue using the technologies acquired in the pandemic, through this incorporation they accessed the various programs that have been key tools that every professional needs to use to achieve efficient work, in addition to possessing management skills in order to overcome the barriers that arise