Reform in California\u27s Immigration Enforcement and Immigration Court

According to the Department of Homeland Security, Office of Immigration Statistic, California accounts for approximately 2,600,000 illegal immigrants in 2009. This number represents about 25 percent of the entire estimated illegal immigrant population in the United States, which is roughly 10.8 million. Between 2003 and 2008, the U.S. government removed 1,446,338 noncitizens from the United States. This rise in deportation is a result o the changes that have been enacted by the federal government over the years that transformed the nature of immigration enforcement. This thesis explores the California Immigration Enforcement system from the programs established to apprehend illegal aliens in the United States, the rights illegal aliens are granted, the detention facilities where they reside and the immigration courts that ultimately decide their fate. The question that is being asked is whether the current system established works or if reform is needed

Transverse Meissner Physics of Planar Superconductors with Columnar Pins

The statistical mechanics of thermally excited vortex lines with columnar defects can be mapped onto the physics of interacting quantum particles with quenched random disorder in one less dimension. The destruction of the Bose glass phase in Type II superconductors, when the external magnetic field is tilted sufficiently far from the column direction, is described by a poorly understood non-Hermitian quantum phase transition. We present here exact results for this transition in (1+1)-dimensions, obtained by mapping the problem in the hard core limit onto one-dimensional fermions described by a non-Hermitian tight binding model. Both site randomness and the relatively unexplored case of bond randomness are considered. Analysis near the mobility edge and near the band center in the latter case is facilitated by a real space renormalization group procedure used previously for Hermitian quantum problems with quenched randomness in one dimension.Comment: 23 pages, 22 figure

COSTES NORMALIZADOS Y COMPLETOS EN LA PRESTACIÓN DEL SERVICIO ELÉCTRICO, COMO HERRAMIENTA PARA LA TOMA DE DECISIONES EMPRESARIALES

El propósito del trabajo es abordar el cálculo de costes en las empresas eléctricas con fines de gestión interna. Para ello, se analizan las grandes fases que componen la cadena de valor en el sector eléctrico: generación, transmisión, distribución y comercialización de la energía eléctrica; se sugieren formas de superar las carencias detectadas y se muestran aplicaciones prácticas de laspropuestas. La metodología permite mostrar un cálculo del servicio por cada una de estas variables, para luego, aglutinar y mostrar los costes por Estado y actividad. Finalmente, se presenta un resumen del rendimiento operativo en ingresos y costes por servicio, oficina comercial, carga social asumida, entre otros. El trabajo aporta herramientas para reconocer estructuras departamentales que deben mejorar su rendimiento.Costes sector eléctrico, generación, transmisión, distribución, comercialización.

RANKING FINANCIERO: HERRAMIENTA FINANCIERA PARA MEDIR LA PRODUCTIVIDAD DE LAS EMPRESAS DE COMERCIALIZACIÓN DE ENERGÍA ELÉCTRICA

RESUMENLa investigación centra su atención en el diseño de una herramienta financierapara medir la productividad de las empresas de comercialización de energía partiendo del diagnóstico,estudio y determinación de las variables de productividad, así como razones financieras simplificadas y necesarias para su medición. Define un rango de productividad por estructuradepartamental y refleja las variables improductivas o de mejora continua. La novedad, en cuanto a las metas, es la reducción del riesgo financiero y la autogestión por estructuradepartamental. También determina la posición de cada ente y evalúa sus resultados en dos sentidos: en sentido horizontal el resultado de cada variable por estructura y, en sentido vertical, en comparación con las variables de las demás estructurasdepartamentales.Indicadores de productividad, rankingfinanciero, intervalo de eficiencia,variables de productividad.

Análisis de las distorsiones contables y tributarias en economías hiperinflacionarias

Para este estudio se propuso analizar los efectos de las distorsiones y desafíos que surgen en las economías hiperinflacionarias, en lo que se refiere a los procedimientos contables y tributarios en Venezuela. El estudio en la primera parte es de carácter descriptivo y documental, donde se seleccionó más de 200 artículos relacionados con el tema para el respetivo análisis. En la segunda parte, se muestra un material explicativo, donde se evaluó el impacto sobre una empresa seleccionada para tal fin. El hallazgo principal se centra en la sustitución de la moneda corriente de uso legal en Venezuela, la adquisición de materia prima sin la debida nacionalización y el impacto generado por la creación segmentada de nuevos impuestos. Este desafío de las ciencias contables refleja paralelamente las acciones tomadas tanto por el Estado Venezolano, así como, por la Federación del Colegio de Contadores Públicos, para contribuir con una pronta respuesta a los gestores contables que, a juicio de los resultados, proporcionan las mejores prácticas a obedecer, para reflejar en los estados financieros, la totalidad de las transacciones económicas realizadas y las distorsiones que sobre economías hiperinflacionarias se derivan

Otimização de parâmetros de lubrificação e velocidade em SPIF

With the rising competitiveness in industry, it is mandatory to develop new methods and processes in order to fill some gaps, and at the same time ameliorate the existing ones. Incremental forming appears from the necessity to produce functional and usable prototypes, or alternatively, to produce small batches or replacement parts. In fact, the traditional use of press technology represents a very high cost when the number of parts in a batch is not big enough. Within incremental forming, the cost of tools is reduced to a minimum as just a punch and a clamping frame are needed to produce a part from the CAD model, which brings high interest to this technology. This work is part of the SPIF-A project (Single Point Incremental Forming at Aveiro). From many possible parameters, focus will be given to lubrication and federate (the travel speed of the forming tool). These two parameters are utmost importance either for the quality of parts and for the process time efficiency. After experimental tests, results will allow for conclusions that will certainly constitute a vital contribute for a better implementation of incremental forming processes into industrial environment.Com a constante competitividade da indústria, existe a necessidade de criar novos métodos e processos que colmatem lacunas dos já existentes, assim como procurar soluções com rendimentos superiores, tanto quantitativamente como qualitativamente. A estampagem incremental surge aliada à dificuldade de produção de protótipos funcionais e reais. A necessidade de produção de pequenos lotes de peças a um custo competitivo é outro fator preponderante para a evolução deste tipo de tecnologia, visto que os métodos de estampagem tradicionais implicam custos muito elevados para a conceção das ferramentas necessárias. Esta tecnologia permite à indústria produzir uma grande variedade de produtos com custos reduzidos e numa janela de tempo bastante mais curta que a generalidade dos processos convencionais, o que torna a estampagem convencional numa tecnologia muito flexível proporcionando à industria uma vertente bastante interessante trazendo novas soluções para os vários tipos de mercado. Neste trabalho, inserido no projeto SPIF-A (Single Point Incremental Forming at Aveiro) são estudados com recurso a testes experimentais, duas classes de parâmetros importantes quer para a qualidade, quer para o rendimento do processo: i) o efeito dos lubrificantes na qualidade superficial dos componentes produzidos e forças geradas durante a conformação e ii) o efeito do aumento da velocidade do punção conformador nas forças geradas e formabilidade das peças produzidas. Face ao conhecimento gerado, considera-se que esta tese teve um contributo importante do desenvolvimento do processo de estampagem incremental com vista à sua melhor implementação industrial.CENTRO-01-0145-FEDER-022083Mestrado em Engenharia Mecânic

Governing the Donor-NGO Relationship: Three Essays on Accounting in International Cooperation and Development

This dissertation reports on three essays relating to the governance of international cooperation relationships between donors and Non-Governmental Organizations (NGOs) that implement development aid projects in Global South countries. These essays draw on a case study of a human rights Colombian NGO and multiple interviews with actors along the international cooperation chain, to explore how trust, control, and accountability impact the donor-NGO relationship. The first chapter draws on Lewis and Weigert’s sociological perspective of trust to unpack trust and its underlying emotional and cognitive dimensions over time, in the relationship between the NGO and its donors. This study highlights that trust in NGOs is not replaced by accountability, as accounting and civil society research argues. Instead, accountability and trust, especially its emotional dimension, are mutually constitutive. The second chapter builds on the ideas above to discuss the theoretical underpinnings of the trust-control interplay, a longstanding debate in management accounting literature. Using the same sociological perspective as a method theory, the study proposes that a qualitative mix of cognitions and emotions is what determines trust and its relationship with technocratic control at any point in an inter-organizational relationship within the aid chain. The evidence suggests that trust and control have a reinforcing relationship, as the latter serves the cognitive dimension of trust along the different stages of an inter-organizational relationship. These results come from the continuous rearrangement of trust’s constitutive dimensions, emotions, and cognitions, which call for specific technocratic control mechanisms. The final chapter delves into issues of NGO agency in what critical accounting literature calls the international development assemblage. It aims at understanding how the Colombian NGO responds to donor practices and conditionalities in development and managerial agendas and what is the role of accounting in this process of NGO agency. The study finds that the NGO deploys five responses that allows it to navigate the development assemblage. By relying on Bhabha’s post-colonial approach of hybridity, mimicry, and ambivalence, it suggests that accounting is an ambivalent means that allows donors to advance their development and managerial agendas, but also helps the Southern NGO to mobilize its own ambitions. Altogether, these three studies illustrate the complexities of governing international cooperation and development relationships, and the role of accounting in them

La contabilidad social y su efecto en el modelo de negocio empresarial

The background shows the positive evaluation in terms of social account, in terms of sustainable development in the economic, social and financial field, where aspects such as; the cost of labor, knowledge management, intellectual capital and environmental working conditions, adequate management of social and environmental accounting; with respect to economic profitability and added economic value. Other no less important jobs involve strategic management and the use of technology and robotics as tools for efficiency and productivity in processes. However, the current seed of interest seeks to determine the effect of Social Accounting on the corporate Business Model. through a qualitative analysis during the period 2019-2024. For this, the PICOT methodology was used under the following criteria: preparatory phase through the use of the Google Scholar, Dialnet, Scopus, Ryalnet and Scielo databases. Inclusion and exclusion criteria for articles related to Social Accounting, written in English or Spanish and published during the aforementioned period. The comparison level shows the relationship or qualification between variables or their effect on economic, productivity or efficiency results, and then show these results as an effect on the business models. In its application, 71 of 400 articles are selected that show the following findings: omission of non-monetized sections and reports in international standards, IFRS, use of the green economy and circular economy in the reuse of waste as raw material and, adoption of intelligence artificial and robotics as an improvement in business competitiveness. These findings have not been adopted on a massive scale by companies, even though they probably strengthen relationships with their consumers in terms of image, business reputation and income; due to the lack of formulas and mechanisms that demonstrate the benefit with respect to the amount invested.Los antecedentes muestran la correlación positiva en cuanto a la Contabilidad Social con respecto a desarrollos sostenibles en lo económico, social y financiero, donde se evaluaron aspectos, tales como; el costo de la mano de obra, la gestión del conocimiento, el capital intelectual, condiciones ambientales de trabajo y el adecuado manejo de la contabilildad social con respecto a la rentabilidad económica y el valor económico agregado. Otros trabajos, no menos importantes, involucran la gestión estratégica y el uso de la tecnólogia y robótica como herramientas de efectividad y productividad en los procesos. El germen de interés actual busca “Determinar el efecto de la Contabilidad Social en el Modelo de Negocios Empresariales”, mediante un análisis cualitativo durante el período 2019-2024. La metodología PICOT permitió analizar la documentación con los siguientes criterios: fase preparatoria: incluye las bases de datos Google Académico, Dialnet, Scopus, Ryalnet y Scielo. Criterios de inclusión y exclusión: involucra artículos relacionados con la Contabilidad Social, publicados en ingles o español durante el período mencionado. Nivel de comparación: muestra la relación o correlación entre variables o el efecto de estas con resultados económicos, de productividad o eficiencia. Fialmente, muestra los resultados como efecto en los modelos de negocios. En su aplicación, se seleccionaro 71 artículos de 400 posibles con los siguientes hallazgos: omisión de secciones e informes no monetizados en las normas internacionales, NIIF, uso de la economía verde y economía circular en la reutilización del desperdicio como materia prima y, adopción de la inteligencia artificial y robótica como mejora en la competitividad empresarial. Estos hallazgos no han sido adoptados de manera masiva por las empresas, aun cuando, fortalecen las relaciones con sus consumidores en cuanto a imagen, reputación empresarial y renta, probablemente; ante la falta de fórmulas y mecanismos que demuestren el beneficio con respecto al monto invertido