Study and understanding of the software openwam and use for engines simulation

[ES] El proyecto se encuentra enfocado sobre todo en el uso del software abierto "OpenWam". En primer lugar se explicará en qué consiste el software (campo de uso, posibles limitaciones, etc). Después se procederá a realizar un estudio comparativo entre los valores obtenidos experimentalmente con un motor real en un laboratorio y los valores obtenidos con un motor virtual de idénticas características modelado con este programa. A partir de los datos experimentales se tratará de corregir los modelos matemáticos introducidos en esta herramienta a fin de poder realizar los ajustes al modelo real. A partir del modelo ajustado, se tratará de realizar una serie de estudios paramétricos que después serán reproducidos en el motor real con el fin de a fin de validar el modelo. Estos estudios paramétricos se realizarán en parámetros de diseño fundamentales en el motor de combustión interna alternatico (MCIA), tales como relación de compresión, influencia de la temperatura del refrigerante, etc. con la finalidad de valorar ventajas/desventajas de la actual tendencia en el diseño de los MCIA.[EN] The Projects focus is principally about the use of open software OpenWan. In first time it's explain that consist of the software (ability, uses, origin). After is proceed to make a study comparative between the values are obtained experimental from one real engine in laboratory and the values are obtained from virtual engine with identical characteristic modelled with this software. From to experimental dates, is deal with to correct the mathematics model that was introduced in this analysis tool for to can do the adjust for real model. From adjust model, it´s deal with to make one series of parametric study that after will be reproduced in real engine with the purpose of validated of model. This parametric studies will do in essential parametric of development in alternative internal combustion engine, such compression ratio, influence of temperature by cooled liquid and other, with the purpose of value advantage/disadvantage of present tendency in the development of internal combustion engine.Pérez López, JM. (2017). Study and understanding of the software openwam and use for engines simulation. http://hdl.handle.net/10251/95304TFG

Transcultural categorization in contextualized domains

[Available at http://InformationR.net/ir/18-3/colis/paperC16.html]Introduction. This study takes classifications of musical instruments from three different cultural regions to show that the model of knowledge organization in use is not appropriated for cultural integration. Method. The set of categories used for the analysed instruments have been taken from previous work of M. Kartomi and M. López-Huertas. Analysis. The selected categories have been processed according to the concept theory developed by Dalhberg as a departure point. Categories from the three cultures are compared according to their meaning in order to see if there are matches or not and the degree of each of them. Results. From a total set of fifty-four categories, twenty-two are fully shared (40.7%), five partially shared (9.2%) and seventeen (31.4%) not shared by the three regions. There is a significant set of interchangeable or essential categories for the studied area. Citation order is problematic because it is not shared by any of the three cultures, resulting in different schemas although the shared categories are high. It is much affected by cultural values. Conclusions. It has been demonstrated with real data how culture affects categorization and citation order. The considerable number of shared categories suggests that it is possible to build integrated intercultural system

Hacia un nuevo enfoque en la planificación de la auditoría de cuentas anuales

Numerosos autores han criticado la falta de una teoría sólida y consistente de planificación en auditoría Los intentos desde el mundo académico por mejorar la situación han sido numerosos pero no han encontrado modelos aceptados por parte de la profesión porque no consideran apropiadamente la situación actual de las empresas. Todo ello hace que la planificación del trabajo del auditor constituya una tarea cada vez más complicada por la dificultad que éstos encuentran a la hora de identificar las áreas que presenten los riesgos potenciales más significativos. En nuestra opinión, tal medida podría venir desde un doble camino: 1) mediante el desarrollo de órganos de colaboración entre la empresa, el auditor y otros agentes implicados e interesados y, 2) a través del desarrollo de estudios dirigidos a mejorar el propio enfoque de riesgo

¿Por que los clientes contratan a los auditores?

El presente trabajo tiene por objetivo analizar la situación actual del mercado de auditoría caracterizada por la prestación de otros múltiples servicios por parte de los auditores a sus clientes. En concreto, pretendemos abordar la cuestión desde la perspectiva de los clientes de las firmas de auditoria con la intención de profundizar y entender el proceso que llevan a cabo los mismos para decidir externalizar tales servicios a los auditores.A presente investigaçao tem por objectivo analisar o mercado de serviços na “rea da Auditoria. Assim, a situaçao actual e caracterizada pela prestaçao de uma grande diversidade de serviços, por parte dos Auditores aos seus clientes. Em concreto, pretende-se abordar esta questao desde a perspectiva dos clientes das empresas de auditoria, de modo a aprofundar e entender o processo que e desenvolvido na decisao de externalizaçao de tais serviços aos Auditores

Los sistemas de compensación para ejecutivos en el trabajo de las empresas auditoras

Los sistemas de compensación para ejecutivos, conocidos bajo el nombre de stock options, se han venido desarrollando en los Estados Unidos desde los años sesenta, dando lugar no sólo a grandes emolumentos para los altos ejecutivos, sino a una amplia problemática contable que ha derivado en multitud de trabajos que analizan muchas de las vertientes que esta cuestión depara (su valoración desde la óptica de la Teoría de la Contabilidad, sus repercusiones en el mercado de valores, su incidencia en la política salarial de la empresa, etc.). Este tipo de política retributiva ha sido seguida por las empresas españolas con un cierto retraso, de hecho, en nuestro país sólo se ha producido su eclosión y conocimiento por el ciudadano medio en esta última década, sobretodo a raíz del caso Telefónica. El objetivo de este trabajo es analizar, desde el punto de vista de la Auditoría, y por ende de la Contabilidad, no sólo la repercusión que esta política retributiva puede tener en el informe emitido por el auditor, sino como las empresas auditoras están abordando esta nueva problemática, desde la incidencia en el juicio del auditor, manifestado en el informe de auditoría, hasta los servicios adicionales que las empresas auditoras ofrecen a sus clientes

Examining Teamwork Competencies and Team Performance in Experiential Entrepreneurship Education: Emergent Intragroup Conflict as a Learning Triggering Event

Purpose Although the importance of teamwork competencies and effective conflict management in entrepreneurship education is recognised, we have limited knowledge of how these factors interact to influence performance in entrepreneurial teams. This research explores teamwork competencies as a predictor of entrepreneurial team performance and the moderating effect of emerging cognitive and interpersonal team conflict as levers in entrepreneurship learning. Design/methodology/approach A time-lagged survey method was used to collect data from 49 teams (156 individuals) of undergraduate students in an experiential new venture creation course. A predictive model of entrepreneurial team performance through hierarchical regression analyses and moderated-moderation analyses was tested. Findings Results reveal that teamwork competencies have a significant and direct influence on entrepreneurial team performance and that intragroup conflict strengthens that relationship when high levels of cognitive conflict and low levels of interpersonal conflict emerge. Practical implications The findings have implications for the design of entrepreneurial training programs, which will benefit from interventions aimed at teamwork competency development that incorporate strategies promoting constructive cognitive conflict while preventing the emergence of interpersonal conflict. Originality/value This study is a step forward in entrepreneurship education research from the perspective of social and interpersonal processes by identifying the patterns of intra-team conflict that lead to more effective entrepreneurial teams and more productive use of teamwork competencies in a learning-by-doing entrepreneurial context

An ASIC channel for acid chemotransduction

Producción CientíficaSpontaneous breathing requires feedback controls in which detection of blood gas and pH are critical. While O2 detection is performed by pheripheral chemoreceptors, CO2/pH-sensitive chemoreceptors are in the carotid bodies (CBs), but major sites are also within the brain (the central chemoreceptors [CCR]). CO2/pH signals are related to the acid-base status of the blood and reflect the adequacy of breathing to metabolism. Small changes in CO2/pH can affect breathing, so that a rise in Pco2 as small as 1 mm Hg produces an evident change in ventilation.1 Such a high CO2 sensitivity relies in the inherent properties of CO2/pH-sensing molecules present both in CB and CCR cells, as shown in several recent studies on CO2/pH sensing ion channels and receptors.2,3 Functional properties of most proteins can be regulated by changes in pH, as this would only require 1 or a few titratable residues of the molecule, whose protonation can lead to conformation changes that translate into changes in activity. However, to define whether those molecules have a relevant role in CO2/pH chemoreception, some more criteria should be met, including their range of pH sensitivity, their location in chemoreceptor cells, and their functional contribution to the integrated chemoreceptor response. In this regard, the molecular characterization of pH-sensitive channels and transporters has progressed considerably within the last years, but conclusive evidences of their contribution to acid chemotransduction are not so well established for many of them. The main reason for this delay is the fact that the identity of the primary sensory cells constituting CCRs and of their neuronal networks remains elusive. In vitro, neurons from many brain locations are excited or inhibited by CO2/pH changes, but it has been difficult to link this neuronal chemosensitivity to chemoreception in vivo. Moreover, in addition to chemosensitive neurons, CCRs sites may also contain neurons with other integrative functions that are not clearly distinct from chemosensitive ones in their morphological or functional properties, making their experimental study difficult.Ministerio de Sanidad, Consumo y Bienestar Social - Instituto de Salud Carlos III (grants R006/009 and PI041044)Ministerio de Ciencia, Innovación y Universidades (grant BFU2004-05551)Junta de Castilla y León (grant VA011C05

"Ser o parecer independientes: esa es la cuestión"

En numerosas ocasiones, la cualidad de independencia de los auditores es difícil de ser percibida por sus usuarios. En este sentido, se distinguen dos vertientes de la misma: la real y la aparente. De esta forma, es necesario que ambas coincidan para el eficiente y eficaz funcionamiento del mercado de auditoría, pero lamentablemente no siempre es así. Dada dicha diferenciación, los autores realizan un análisis de las disfunciones que pueden aparecer cuando no se cumplen las dos vertientes de la cualidad.Em numerosas ocasiões, a qualidade da independência dos auditores é difícil de ser percebida pelos seus utilizadores. Neste sentido, distinguem-se duas vertentes da misma: a real e a aparente. Desta forma, é necessário que ambas coincidam para o eficiente e eficaz funcionamento do mercado de auditoria, mas lamentavelmente nem sempre é assim. Dada a referida diferenciação, os autores realizam uma análise das disfunções que podem aparecer quando não se cumprem as duas vertentes da qualidade

Are Kv channels the essence of O2 sensing?

Producción CientíficaThis report represents a relevant contribution to the study of oxygen sensing for two main reasons. First, it shows an approach adequate for identification of a putative O2-sensitive K+ channel, by moving from the modulation by hypoxia of a recombinant channel back to its physiological context, the role of this channel in the response to low Po2 of the native cells. Second, it demonstrates that hypoxic inhibition of the recombinant Kv3.1 channels is retained in excised membrane patches, pointing to a membrane-delimited mechanism as the origin of hypoxic responses. The importance of this latter finding deserves additional comment

Examining teamwork competencies and team performance in experiential entrepreneurship education: emergent intragroup conflict as a learning triggering event

Purpose – Although the importance of teamwork competencies and effective conflict management in entrepreneurship education is recognised, we have limited knowledge of how these factors interact to influence performance in entrepreneurial teams. This research explores teamwork competencies as a predictor of entrepreneurial team performance and the moderating effect of emerging cognitive and interpersonal team conflict as levers in entrepreneurship learning. Design/methodology/approach –Atime-lagged survey method was used to collect data from 49 teams (156 individuals) of undergraduate students in an experiential new venture creation course. A predictive model of entrepreneurial team performance through hierarchical regression analyses and moderated-moderation analyses was tested. Findings – Results reveal that teamwork competencies have a significant and direct influence on entrepreneurial team performance and that intragroup conflict strengthens that relationship when high levels of cognitive conflict and low levels of interpersonal conflict emerge. Practical implications – The findings have implications for the design of entrepreneurial training programs, which will benefit from interventions aimed at teamwork competency development that incorporate strategies promoting constructive cognitive conflict while preventing the emergence of interpersonal conflict. Originality/value – This study is a step forward in entrepreneurship education research from the perspective of social and interpersonal processes by identifying the patterns of intra-team conflict that lead to more effective entrepreneurial teams and more productive use of teamwork competencies in a learning-by-doing entrepreneurial context