Normas Internacionales de Auditoria (NIAS) : Presentar el nuevo informe de auditoria conforme a la norma internacional de auditoria 700 para la empresa MILER,S.A. para el periodo comprendido entre el 01 de enero al 31 de diciembre del 2016

La auditoría es la actividad consistente en la revisión y verificación de las cuestas anuales, así como de los estados financieros o documentos contables, elaborados acorde al marco de normativo aplicable, el resultado de esta actividad se plasma a través de un informe de auditoría donde se dictamina si dichas cuentas expresan en todos sus aspectos significativos, la imagen fiel del patrimonio y la situación financiera de dicha entidad. Dicho reporte plasma la opinión del auditor sobre dichas cuentas y determina aquellos puntos débiles o problemáticas susceptibles de mejorar. Esta investigación es de carácter bibliográfica, y se hace referencia al proceso de reporte de los resultados de la auditoria a través del informe, así como las normativas que el auditor deberá de tomar en cuenta para poder estructurar el informe de auditoría y plasmar su opinión de la auditoría realizada en la empresa Miler S.A en el periodo comprendido entre el 1 de enero al 31 de diciembre del año 2016 mediante un caso práctico. La información recopilada durante la investigación se obtuvo a través de consulta en libros de textos, normativas contables, monografías y seminarios, internet y profesores especialistas en el tema. Esta información es útil y de un grado alto de interés por parte de los usuarios y para beneficio de la entidad, por eso presentar el nuevo informe de auditoría conforme a la Norma Internacional de Auditoria 700 es importante ya que muchas empresas desconocen la estructura del informe y la sección en donde se presenta la opinión de auditoria por los cambios contemplados en la norma, ya que la empresa obtiene beneficios con un buen informe de auditoría realizado a sus estados financieros por lo que esta información es útil para los usuarios de la entidad, accionistas, proveedores y acreedores de la empresa

Diseño Arquitectónico de un Centro de Arte y Cultura con Terrazas Ajardinadas - Sullana

El Presente estudio de investigación tuvo como propósito esencial diseñar un Centro de Arte y Cultura aplicando Terrazas Ajardinadas -Sullana, en sus cubiertas logrando así un diseño paisajista el cual brindara un confort adecuado que promueva el desarrollo de manifestaciones artísticas y culturales en la provincia. Este documento se compone de una investigación de carácter descriptivo y no experimental de corte transversal. Como técnicas de investigación se utilizó la encuesta a la población, entrevistas a expertos y recopilación de información en el ámbito de estudio respeto al tema de investigación, su importancia y posibles soluciones. Teniendo como resultado la elaboración del proyecto arquitectónico de un Centro de arte y Cultura con Terrazas ajardinadas; con un aporte tecnológico de múltiples beneficios ambientales, funcionales y económicos; con un diseño que integre espacios adecuados para promover las actividades artísticas, así como para exponer las manifestaciones culturales más representativas de la región, incentivando a la población hacia un desarrollo artístico-culturalTesi

On-line case-based policy learning for automated planning in probabilistic environments

Many robotic control architectures perform a continuous cycle of sensing, reasoning and acting, where that reasoning can be carried out in a reactive or deliberative form. Reactive methods are fast and provide the robot with high interaction and response capabilities. Deliberative reasoning is particularly suitable in robotic systems because it employs some form of forward projection (reasoning in depth about goals, pre-conditions, resources and timing constraints) and provides the robot reasonable responses in situations unforeseen by the designer. However, this reasoning, typically conducted using Artificial Intelligence techniques like Automated Planning (AP), is not effective for controlling autonomous agents which operate in complex and dynamic environments. Deliberative planning, although feasible in stable situations, takes too long in unexpected or changing situations which require re-planning. Therefore, planning cannot be done on-line in many complex robotic problems, where quick responses are frequently required. In this paper, we propose an alternative approach based on case-based policy learning which integrates deliberative reasoning through AP and reactive response time through reactive planning policies. The method is based on learning planning knowledge from actual experiences to obtain a case-based policy. The contribution of this paper is two fold. First, it is shown that the learned case-based policy produces reasonable and timely responses in complex environments. Second, it is also shown how one case-based policy that solves a particular problem can be reused to solve a similar but more complex problem in a transfer learning scope.This paper has been partially supported by the Spanish Ministerio de Econom a y Competitividad TIN2015-65686-C5-1-R and the European Union's Horizon 2020 Research and Innovation programme under Grant Agreement No. 730086 (ERGO)

Äidinmaidonkorviketuotteen valinta 0-2 kk:n ikäiselle lapselle

Aihe opinnäytetyöhön syntyi, kun sain toisen lapseni ja jouduin henkilökohtaisesti miettimään äidinmaidonkorviketuotteisiin ja pulloruokintaan liittyviä kysymyksiä. Imetyksen ollessa vastasyntyneen ensisijainen ja suositelluin ravitsemistapa, äidinmaidonkorvikkeita ja pulloruokintaa koskevien neuvojen ja ohjeistusten saaminen tuntui välillä hankalalta. Halusin opinnäytetyölläni lähteä selvittämään, kokevatko muut vastasyntyneitään pulloruokkivat samoja haasteita kuin mitä itse koin. Opinnäytetyön teoriaosuudessa esitellään lyhyesti vastasyntyneen ravitsemusta ja äidinmaidon tärkeitä ravintoaineita, käydään läpi sekä imetys että pulloruokinta ruokintatapoina ja esitellään tavallisimmat vähittäiskaupoista löytyvät äidinmaidonkorviketuotteet. Lisäksi teoriaosuudessa kerrotaan, miten äidinmaidonkorvikkeiden markkinointia on säädelty. Opinnäytetyön empiirinen osa on toteutettu kolmella eri vauva-aiheisella keskustelufoorumilla Internetissä. Keskustelujen avaukset luotiin otsikolla ”Korvikevauvojen (myös osittain imetettyjen vauvojen) äidit” ja aloitusviesteissä määriteltiin kysymykset, joihin vastaajien toivottiin vastaavan. Myös vapaata keskustelua aiheesta toivottiin. Vastaukset analysoitiin aineistolähtöisen sisällönanalyysin keinoin ja vastauksista luotiin taulukoita helpottamaan tulosten tarkastelua. Tulosten pohjalta voidaan päätellä, että useimmat pulloruokintaan päätyneet vanhemmat olisivat toivoneet enemmän neuvoja ja ohjeistusta sekä korviketuotteista että pulloruokinnasta. Suurin osa vanhemmista valitsee äidinmaidonkorvikkeen sattumanvaraisesti, koska tietoa ei ole saatavilla tai sitä ei ymmärretä hakea. Myös pulloruokinnan onnistuminen heti alusta alkaen on pitkälti vanhempien aktiivisuuden varassa.The subject of this bachelor’s thesis was originated when the author of this thesis was faced with questions related to choosing a baby milk formula product and the issue of bottle feeding. Because breast feeding is the primary and the most recommended way to feed a newborn, getting information and advice on the bottle feeding and on choosing the baby milk formula product is generally experienced as challenging. The purpose of this thesis is to clarify whether more advice is needed in terms o baby milk formula products and bottle feeding in general. In the theoretical part of the thesis nutrition of a newborn and important components of breast milk are explained. The breast feeding and the bottle feeding are presented and explained. In addition, the most common baby milk formula products in Finland are listed. Furthermore, information on marketing of baby milk formula products is given. The empiric part of the thesis is executed by using three discussion forums in the Internet which are aimed at babies’ mothers. Opening statements and comments were created in the forums with the heading “The Substitute babies’ and the partly suckled babies’ mothers. The opening comments included questions that it was hoped that the readers of the forums would answer. The replies (altogether 36) were analyzed with the methods of the content analysis and the tables were created as to facilitate the interpretation of the replies. Based on the results it can be concluded that most parents who have ended up in using the bottle feeding would have hoped for more advice and information regarding both the baby milk formula products and the bottle feeding. The majority of parents choose baby milk formula products randomly because the information is not easily available. The immediate success of the bottle feeding will largely depend on the activity of the parents: if the parents are active and search for help and advice, it is more likely that they feel confident about feeding their baby in the right way

Brazilian Police Officers Killed in the Line of Duty: Daily Life of a Violent Reality

This paper presents data on the causes and circumstances of on-duty police deaths in Pará state, Brazil. We specifically analyzed deaths occurring from January 2010 to December 2017. Fifty-two deaths were examined using the database of the Secretary of Intelligence and Criminal Investigations (Siac) of Pará State Secretary for Public Security (Segup) and the investigative procedures undertaken by the internal inspector of the Pará Military Police and by the Homicide Division of Pará Civil Police. Results show that in a little less than fifty percent of all cases, on-duty police deaths are not directly related to direct confrontations with criminals even when they occur during work shifts. Despite the common discourse that police are killed by criminals seeking revenge, or because their equipment, especially guns are robbed, the number and nature of police deaths during the period of investigation does not corroborate these speculations. Keywords: Police deaths. Improper conduct. Performance. Execution. Accidents. DOI: 10.7176/RHSS/10-4-05 Publication date: February 29th 202

Nueva técnica de modulación de excitación para sistemas EER

This paper shows a novel drive modulation technique applied to a high power, high efficiency, linear Envelope Elimination and Restoration (EER) amplifier for L-Band. It comprises a mixed-mode suboptimum Class-E / Class-A wideband RF amplifier based on a dual GaN HEMT for RF carrier amplification and a high efficiency, high switching frequency, multi-phase, buck power converter based on Silicon LDMOS transistors to work as a modulator (or envelope amplifier). The linearity and power gain for this EER amplifier is improved by means of a new digital drive modulation technique and digital predistortion (DPD) to achieve linearity performances equivalent or better than Class-AB amplifiers of similar output power level and frequency band but exhibiting much higher efficiency. This EER amplifier provides 120W peak output power at the L-band without any adjustment. In a two tone test, measured third and fifth-order intermodulation products were -45 dBc and -49 dBc, respectively, reaching 67.5 % maximum PAE

Shipbuilding 4.0 Index Approaching Supply Chain

The shipbuilding industry shows a special interest in adapting to the changes proposed by the industry 4.0. This article bets on the development of an index that indicates the current situation considering that supply chain is a key factor in any type of change, and at the same time it serves as a control tool in the implementation of improvements. The proposed indices provide a first definition of the paradigm or paradigms that best fit the supply chain in order to improve its sustainability and a second definition, regarding the key enabling technologies for Industry 4.0. The values obtained put shipbuilding on the road to industry 4.0 while suggesting categorized planning of technologies

Agua Segura

Se plantea la importancia de un sistema de información en salud ambiental (SISA) integrado y participativo desde una perspectiva humana. Para esto se discuten las desigualdades sociales desde lo diverso, diferente y las inequidades sociales. Además se destaca la importancia de los SISA en la reducción de desigualdades.Fil: Berardo Manero, Moises Francisco Fermin. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Nordeste. Instituto de Investigaciones Geohistóricas. Universidad Nacional del Nordeste. Instituto de Investigaciones Geohistóricas; ArgentinaFil: Infante, Marcelo. Provincia del Neuquen; Argentin