Análisis de procedimientos para la mejora del proceso de validación de gastos de una empresa del rubro de entretenimiento

RESUMEN El presente trabajo tiene por objeto de estudio del proceso de validación de gastos de una empresa dedicada al rubro de entretenimiento, dicho proceso se desarrolla en el área de contabilidad, la cual cuenta con 35 asistentes contables , cada uno de ellos trabaja según su criterio, debido a la cantidad de negocios que se manejan en la empresa y al volumen de documentación recibida se mantienen en constante operatividad ,sin tener en cuenta que se pueden mejorar los procesos y documentarlos para que todos trabajen bajo un mismo criterio y así contribuir a lograr de manera ordenada y eficiente los objetivos del área. Para analizar los procedimientos que se llevan a cabo en la actualidad y buscar la propuesta de mejora se utilizaron las herramientas necesarias para el análisis como Ishikawa, diagrama de Pareto y flujo gramas los cuales ayudaron a identificar el punto crítico a mejorar. Se detectó que el proceso de validación de gastos de la empresa de entretenimiento es extenso y se mejoró reduciendo procedimientos en el área contable y optimizando tiempos para que de esta manera los asistentes contables puedan desarrollar sus labores de manera eficaz y eficiente. Se planteara la propuesta de mejora con el fin de reducir el número de liquidaciones emitidas en las salas tragamonedas ya que en la actualidad generan una liquidación por cada comprobante y este procedimiento resulta innecesario, pues éstas se pueden generar por día adjuntando los comprobantes acumulados, de esta manera el área contable estaría ahorrando un 30% en cuanto a formatearía y copias, si se tiene en cuenta que son 120 salas tragamonedas a nivel nacional. Además al reducir el número de liquidaciones, se agiliza el proceso de validación de gastos disminuyendo de 29 a 20 días en la duración del mismo.ABSTRACT The purpose of this paper is to study the process of validation of expenses of a company dedicated to entertainment, this process is developed in the area of accounting, which has 35 accounting assistants, each of them works according to their criteria, Due to the amount of business that is handled in the company and the volume of documentation received, they remain in constant operation, without taking into account that processes can be improved and documented so that all work under the same criteria and thus contribute to achieve Orderly and efficient manner the objectives of the area. In order to analyze the procedures that are currently carried out and to seek the improvement proposal, the necessary tools for analysis such as Ishikawa, Pareto diagram and flow grams were used, which helped to identify the critical point to be improved. It was detected that the process of validation of expenses of the entertainment company is extensive and improved by reducing procedures in the accounting area and optimizing times so that the accounting assistants can carry out their work efficiently and efficiently. The proposal of improvement will be proposed in order to reduce the number of settlements issued in slot machines since they currently generate a settlement for each voucher and this procedure is unnecessary, since these can be generated per day by attaching the accumulated vouchers, This way the accounting area would be saving 30% in terms of formatter and copies, considering that there are 120 slot rooms nationwide. In addition to reducing the number of settlements and streamlining the process of validation of expenses decreasing 9 days in the duration of it

Diligencias virtuales y su influencia en la toma de declaraciones en el distrito fiscal de Lambayeque

La presente investigación tuvo por objetivo principal determinar la influencia de las diligencias virtuales en la toma de declaraciones en el Distrito Fiscal de Lambayeque. Para lo que, se utilizó el diseño no experimental transversal correlacional - causal, la población estuvo conformada por un total de 31 personas entre personal fiscal y administrativo del Distrito Fiscal de Lambayeque, siendo la muestra igual a la población. Así, de los resultados se determinó que en la variable diligencias virtuales, el 51,6% lo considera como regular y para la variable toma de declaraciones, el 38,7% lo considera bueno. Así, se determinó la correlación entre las variables diligencias virtuales y toma de declaraciones es de 0,437 con un valor de significancia del 0.014 menor que 0.05 lo cual significa que existe una relación positiva débil entre las mismas; así se acepta la hipótesis alterna H1, concluyendo que las diligencias virtuales influyen positivamente en la toma de declaraciones en el Distrito Fiscal de Lambayeque

La regulación del domicilio procesal como mecanismo de mejora al Sistema de Impartición de Justicia

El estudio del “domicilio” y de sus implicancias en el ámbito jurisdiccional y procesal en nuestro país está condicionado a la libertad de las personas que participan en un proceso judicial, investigación fiscal o policial y ante esta situación en los casos en los cuales las personas participan de dichos actos procesales en calidad de “agentes pasivos” pueden sufrir una serie de condiciones negativas como por ejemplo no tomar conocimiento inmediato o directo de un proceso judicial o trámite policial o fiscal seguido en su contra. De este modo, el desarrollo del proceso general en forma general puede verse condicionado negativamente al no registrarse un domicilio específico para el trámite de una causa en cualquier circunstancia y ello porque no hay una obligación material para registrarlo ante la RENIEC. Este punto en particular es el que ha provocado nuestro interés en la presente investigación por cuanto consideramos que en el ámbito de las relaciones entre el administrado o ciudadano ante la Administración Pública en ámbito tributario sí existe una condición vinculante y esta expresado en el ámbito de la regulación del “domicilio fiscal”

Testing the Unification Model for AGN in the Infrared: are the obscuring tori of Type 1 and 2 Seyferts different?

We present new mid-infrared (MIR) imaging data for three Type-1 Seyfert galaxies obtained with T-ReCS on the Gemini-South Telescope at subarcsecond resolution. Our aim is to enlarge the sample studied in a previous work to compare the properties of Type-1 and Type-2 Seyfert tori using clumpy torus models and a Bayesian approach to fit the infrared nuclear spectral energy distributions (SEDs). Thus, the sample considered here comprises 7 Type-1, 11 Type-2, and 3 intermediate-type Seyferts. The unresolved IR emission of the Seyfert 1 galaxies can be reproduced by a combination of dust heated by the central engine and direct AGN emission, while for the Seyfert 2 nuclei only dust emission is considered. These dusty tori have physical sizes smaller than 6 pc radius, as derived from our fits. Unification schemes of AGN account for a variety of observational differences in terms of viewing geometry. However, we find evidence that strong unification may not hold, and that the immediate dusty surroundings of Type-1 and Type-2 Seyfert nuclei are intrinsically different. The Type-2 tori studied here are broader, have more clumps, and these clumps have lower optical depths than those of Type-1 tori. The larger the covering factor of the torus, the smaller the probability of having direct view of the AGN, and vice-versa. In our sample, Seyfert 2 tori have larger covering factors and smaller escape probabilities than those of Seyfert 1. All the previous differences are significant according to the Kullback-Leibler divergence. Thus, on the basis of the results presented here, the classification of a Seyfert galaxy as a Type-1 or Type-2 depends more on the intrinsic properties of the torus rather than on its mere inclination towards us, in contradiction with the simplest unification model.Comment: 21 pages, 14 figures, Appendix including supplementary figures. Accepted by Ap

Multiwavelength campaign on Mrk 509: Reverberation of the Fe Kalpha line

We report on a detailed study of the Fe K emission/absorption complex in the nearby, bright Seyfert 1 galaxy Mrk 509. The study is part of an extensive XMM-Newton monitoring consisting of 10 pointings (~60 ks each) about once every four days, and includes also a reanalysis of previous XMM-Newton and Chandra observations. Mrk 509 shows a clear (EW=58 eV) neutral Fe Kalpha emission line that can be decomposed into a narrow (sigma=0.027 keV) component (found in the Chandra HETG data) plus a resolved (sigma=0.22 keV) component. We find the first successful measurement of a linear correlation between the intensity of the resolved line component and the 3-10 keV flux variations on time-scales of years down to a few days. The Fe Kalpha reverberates the hard X-ray continuum without any measurable lag, suggesting that the region producing the resolved Fe Kalpha component is located within a few light days-week (r<~10^3 rg) from the Black Hole (BH). The lack of a redshifted wing in the line poses a lower limit of >40 rg for its distance from the BH. The Fe Kalpha could thus be emitted from the inner regions of the BLR, i.e. within the ~80 light days indicated by the Hbeta line measurements. In addition to these two neutral Fe Kalpha components, we confirm the detection of weak (EW~8-20 eV) ionised Fe K emission. This ionised line can be modeled with either a blend of two narrow FeXXV and FeXXVI emission lines or with a single relativistic line produced, in an ionised disc, down to a few rg from the BH. Finally, we observe a weakening/disappearing of the medium and high velocity high ionisation Fe K wind features found in previous XMM-Newton observations. This campaign has made possible the first reverberation measurement of the resolved component of the Fe Kalpha line, from which we can infer a location for the bulk of its emission at a distance of r~40-1000 rg from the BH.Comment: Accepted for publication in A&

Obscured Activity: AGN, Quasars, Starbursts and ULIGs observed by the Infrared Space Observatory

Some of the most active galaxies in the Universe are obscured by large quantities of dust and emit a substantial fraction of their bolometric luminosity in the infrared. Observations of these infrared luminous galaxies with the Infrared Space Observatory (ISO) have provided a relatively unabsorbed view to the sources fuelling this active emission. The improved sensitivity, spatial resolution and spectroscopic capability of ISO over its predecessor Infrared Astronomical Satellite (IRAS), has enabled significant advances in the understanding of the infrared properties of active galaxies. ISO surveyed a wide range of active galaxies which, in the context of this review, includes those powered by intense bursts of star-formation as well as those containing a dominant active galactic nucleus (AGN). Mid infrared imaging resolved for the first time the dust enshrouded nuclei in many nearby galaxies, while a new era in infrared spectroscopy was opened by probing a wealth of atomic, ionic and molecular lines as well as broad band features in the mid and far infrared. This was particularly useful since it resulted in the understanding of the power production, excitation and fuelling mechanisms in the nuclei of active galaxies including the intriguing but so far elusive ultraluminous infrared galaxies. Detailed studies of various classes of AGN and quasars greatly improved our understanding of the unification scenario. Far-infrared imaging and photometry also revealed the presence of a new very cold dust component in galaxies and furthered our knowledge of the far-infrared properties of faint starbursts, ULIGs and quasars. We summarise almost nine years of key results based upon ISO data spanning the full range of luminosity and type of active galaxies.Comment: Accepted for publication in 'ISO science legacy - a compact review of ISO major achievements', Space Science Reviews - dedicated ISO issue. To be published by Springer in 2005. 62 pages (low resolution figures version). Higher resolution PDFs available from http://users.physics.uoc.gr/~vassilis/papers/VermaA.pdf or http://www.iso.vilspa.esa.es/science/SSR/Verma.pd

Steps toward determination of the size and structure of the broad-line region in active galactic nuclei. 5: Variability of the ultraviolet continuum and emission lines of NGC 3783

We report on the results of intensive ultraviolet spectral monitoring of the Seyfert 1 galaxy NGC 3783. The nucleus of NGC 3783 was observed with the International Ultraviolet Explorer satellite on a regular basis for a total of 7 months, once every 4 days for the first 172 days and once every other day for the final 50 days. Significant variability was observed in both continuum and emission-line fluxes. The light curves for the continuum fluxes exhibited two well-defined local minima or 'dips,' the first lasting is less than or approximately 20 days and the second is less than or approximately 4 days, with additional episodes of relatively rapid flickering of approximately the same amplitude. As in the case of NGC 5548 (the only other Seyfert galaxy that has been the subject of such an intensive, sustained monitoring effort), the largest continuum variations were seen at the shortest wavelengths, so that the continuum became 'harder' when brighter. The variations in the continuum occurred simultaneously at all wavelengths (delta(t) is less than 2 days). Generally, the amplitude of variability of the emission lines was lower than (or comparable to) that of the continuum. Apart from Mg II (which varied little) and N V (which is relatively weak and badly blended with Ly(alpha), the light curves of the emission lines are very similar to the continuum light curves, in each case with a small systematic delay or 'lag.' As for NGC 5548, the highest ionization lines seem to respond with shorter lags than the lower ionization lines. The lags found for NGC 3783 are considerably shorter than those obtained for NGC 5548, with values of (formally) approximately 0 days for He II + O III), and approximately 4 days for Ly(alpha) and C IV. The data further suggest lags of approximately 4 days for Si IV + O IV) and 8-30 days for Si III + C III). Mg II lagged the 1460 A continuum by approximately 9 days, although this result depends on the method of measuring the line flux and may in fact be due to variability of the underlying Fe II lines. Correlation analysis further shows that the power density spectrum contains substantial unresolved power over timescales of is less than or approximately 2 days, and that the character of the continuum variability may change with time

Geochronology of recent sediments from the Cariaco Trench (Venezuela) by Alpha Spectrometry of 210Pb (210Po)

210Pb concentration in marine sediments of the Cariaco Trench (North‐East of Venezuela) was measured through the analysis of 210Po alpha emissions, which can be assumed to be in secular equilibrium with 210Pb. The analysed sediment core has a length of 1.9 m. The results allowed to apply the CF:CS dating model (Constant Flux and Constant Supply). The sedimentation rate was estimated to be 0.25 cm/y. As far as we know this is the first α‐ dating carried out in the country, performed with an alpha spectrometer recently funded by the IAEA

Rectal mucosal prolapse syndrome: study of cases. Hospital Daniel A Carrion, Lima, Peru, 2010-2013

Objetivo: Describir el espectro clínico endoscópico e histológico de síndrome de prolapso de mucosa rectal, antes llamado ulcera rectal solitaria, en pacientes de un hospital general. Material y métodos: Se recolectaron los casos diagnosticados como síndrome de prolapso de mucosa rectal durante los años 2010-2013. Las historias clínicas fueron revisadas y las láminas fueron reevaluadas por 2 patólogos. Resultados: Se seleccionaron 17 casos de prolapso de mucosa rectal, la mayoría en varones menores de 50 años, los hallazgos clínicos más frecuentes fueron rectorragia (82%) y constipación (65%), con hallazgos endoscópicos muy variables que incluyó eritema (41%), ulceras (35%) y lesiones elevadas (29%). Todos los casos presentaron hiperplasia fibromuscular en lámina propia y distorsión de criptas en la evaluación histológica Conclusión: En nuestro estudio de síndrome de prolapso de mucosa rectal la rectorragia y la constipación fueron los hallazgos clínicos más frecuentes. El eritema mucoso fue la presentación endoscópica más frecuente.Revisión por pare