Normas Internacionales de Auditoria (NIAS) : Planeación técnica y administrativa de una auditoria a los estados financieros, aplicado en base a la NIA 300 en empresa "El comal del Maiz,S.A. a diciembre del año 2016

El presente seminario de graduación titulado Planeación Técnica y Administrativa de una Auditoria a los Estados Financieros, aplicado en base a la NIA 300 en la empresa “El COMAL DEL MAÍZ, S.A” a Diciembre del año 2016, orienta a mejorar los procesos técnicos y administrativos, relacionados con el control y el manejo de estas. Se desarrolló una investigación descriptiva con enfoque cualitativo ya que describe los fenómenos como son observados y como aparecen en la actualidad, mediante un análisissubjetivo e individual de la entidad; explorando los hechos en profundidad,básicamente en ambientes naturales de la empresa, verificando los significados que se extraen de los datos y que no se fundamentan en las estadísticas, por lo cual permitió elaborar de manera adecuada una planeación de auditoría a los estados financieros, evaluar la eficiencia, eficacia con que se manejan y si se cumplen con los objetivos de la empresa. En base al contexto anterior la Planeación Técnica y Administrativa de una Auditoria permitirá que al momento de que se lleve a cabo la auditoría completa de la entidad, concluir con la emisión de un informe de auditoría donde se presenten los resultados y a la vez una serie de recomendaciones las cuales se deben poner en la práctica diaria de la empresa “El COMAL DEL MAÍZ, S.A” a Diciembre del año 2016, para el mejoramiento de los controles técnicos y administrativos

Characterization of Dynamic Parameters of a Structure Made Of Spider Silk Dragline

The aim of the research was to determine the dynamic parameters of the structure made of spider silk, addressing the topic from an analytical-experimental perspective. The physical structure made of spider silk is meant to copy an original and natural spider web as a special class of prestressed systems called equitensional structures. A conceptual model was developed, composed of silk threads which reach one each other and a point mass at that intersection, which analytically describes in a roughly way, the dynamic behavior of the structure made by the spiders silk gland producer "Major ampullate" (MA). Using free vibration techniques, two experiments were performed. Comparisons between analytical and experimental values obtained show a great coincidence in relation to the natural frequencies of the system, with minor errors than 2% for the fundamental frequency. Intrinsic damping capacities of the structure and silk's viscosity were also determined. Based on the results, it is concluded that the main function of the spider web is to convert the kinetic energy deformation energy and especially dissipative energy, thanks to the silk's viscoelastic properties

Animal facility videoendoscopic intubation station: tips and tricks from mice to rabbits

Endotracheal intubation of laboratory animals is a common procedure shared by several research fields for different purposes, such as mechanical ventilation of anaesthetized animals, instillation of cytotoxic nanoparticles, infectious agents or tumour cells for induction of disease models, and even for diagnostic and therapeutic purposes. These different research purposes, achieved in different animal models, require technical expertise and equipment that suits every research need from animal facilities. In this short report we propose a videoendoscopic intubation station that could be shared among the most common laboratory animals, namely the mouse, rat, guinea pig and rabbit, from neonates to adult animals. This report aims to contribute to the reduction of animals excluded from experiments due to false paths during direct and blind intubations and to the refinement of procedures by replacing surgical approaches such as tracheotomy.Project ON.2 SR&TD Integrated Program (NORTE-07-0124-FEDER-000017), co- funded by the North Portugal Regional Operational Program (ON.2-O Novo Norte), under the National Strategic Reference Framework, through the European Regional Development Fund (ERDF). This work was also supported by FEDER funds through the Operational Programme Competitiveness Factors – COMPETE and National Funds through FCT – Foundation for Science and Technology under the project POCI-01-0145-FEDER-007038. A Miranda was supported by an FCT grant (SFRH/BD/52059/2012)info:eu-repo/semantics/publishedVersio

Estudio Dinámico del Sistema Araña-Tela de Araña en condiciones de Resonancia

Se ha estudiado el conjunto araña-tela de araña como un sistema dinámico, con la finalidad de obtener la respuesta de este sistema, cuando es sometido a condiciones de resonancia. La tela de araña es una estructura con una excelente combinación de resistencia, rigidez y tenacidad, óptima para transformar energía cinética en energía disipativa y así capturar a las presas. Sin embargo, hay condiciones ambientales externas que pueden llevar a esta estructura a condiciones de resonancia que podrían dañarla. De manera experimental se pudo comprobar que cuando ello ocurre, la araña es capaz de modificar la tensión de las sedas de la tela de araña, rigidizando la estructura para alejar al sistema de la zona de resonancia. La araña, mediante sus patas, censa la vibración en la tela de araña y actúa cuando las amplitudes aumentan significativamente y se mantienen por un largo periodo, cambiando así la tensión del sistema. Un modelo conceptual dinámico de un grado de libertad es una herramienta eficaz para replicar el comportamiento dinámico del conjunto araña-tela de araña en condiciones de resonanci

The relational vulnerability of people experiencing multiple exclusion homelessness (MEH) in Spain

This research was supported by the Spanish Government, Programa Estatal de I+D+i Orientada a los Retos de la Sociedad, del Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020. PID2019-111251RB-I00 (2019-2023). II Premio FOESSA. All authors are members of the GRAFO research group (www.grafo.cat, accessed on 24 September 2021). The first author is also a member of CREIS: Centro de Estudios y de Investigación en Emprendimiento e Innovación Social (https://espainnova.uab.cat/es/creis, accessed on 24 September 2021). The third author acknowledges the support of ICREA Academia.This paper draws on research analyzing the emotional and relational impacts of poverty and exclusion on charities' clients in Spain since the 2008-2009 economic crisis, including people experiencing multiple exclusion homelessness (MEH). The study adopts a mixed-methods approach in which twenty in-depth cases were collected in different geographical locations, including twelve cases experiencing MEH. Unlike other disadvantaged groups, those affected by MEH suffer material shortages, traumatic experiences, psychological disorders, physical illnesses, and a high degree of relational vulnerability, as reflected in the structure and composition of their personal networks, which tend to be smaller in size, with just a few weak and temporary contacts, and with care professionals playing an important role. These charity users often need long-term socio-sani-tary care, which challenges public and private health-care systems. Therefore, our contribution to this Special Issue is directed toward improving understanding of the relational characteristics of severely excluded people, how social support affects their personal networks, and the challenges this assistance poses to care services

Preservative Effect of Aqueous and Ethanolic Extracts of the Macroalga Bifurcaria bifurcata on the Quality of Chilled Hake (Merluccius merluccius)

This work addressed the preservative behaviour of different icing media containing extracts from the alga Bifurcaria bifurcata. A comparative study of the antimicrobial and antioxidant effects of aqueous and ethanolic extracts of this macroalga was carried out. Whole hake (Merluccius merluccius) pieces were stored in ice containing either kind of extract and analysed for quality changes throughout a 13-day storage period. A progressive loss of microbial and biochemical quality was detected in all batches as chilling time increased. A significant inhibitory effect (p < 0.05) on microbial activity could be observed as a result of including the aqueous (lowering of psychrotrophic and lipolytic counts and pH value) and ethanolic (lowering of psychrotrophic and lipolytic counts) extracts. Additionally, both kinds of extract led to a substantial inhibition (p < 0.05) in the lipid hydrolysis rate (formation of free fatty acids), greater in the case of the batch containing ethanolic extract. Concerning lipid oxidation, a similar inhibitory effect (p < 0.05) on the formation of secondary compounds (thiobarbituric acid substances) was noticed in fish specimens corresponding to both alga extracts; however, more (p < 0.05) peroxide formation was detected in fish corresponding to the ethanolic extract batch. A preservative effect can be concluded for both kinds of extract; this effect agrees with previous studies reporting the presence of hydrophilic and lipophilic bioactive compounds in B. bifurcataThis research was funded by CONSEJO SUPERIOR DE INVESTIGACIONES CIENTÍFICAS (CSIC, Spain), GRANT NUMBER 2013-70E001S

Effect of Oral Nutritional Supplements with Sucromalt and Isomaltulose versus Standard Formula on Glycaemic Index, Entero-Insular Axis Peptides and Subjective Appetite in Patients with Type 2 Diabetes: A Randomised Cross-Over Study

Oral diabetes-specific nutritional supplements (ONS-D) induce favourable postprandial responses in subjects with type 2 diabetes (DM2), but they have not been correlated yet with incretin release and subjective appetite (SA). This randomised, double-blind, cross-over study compared postprandial e ects of ONS-D with isomaltulose and sucromalt versus standard formula (ET) on glycaemic index (GI), insulin, glucose-dependent insulinotropic polypeptide (GIP), glucagon-like peptide 1 (GLP-1) and SA in 16 individuals with DM2. After overnight fasting, subjects consumed a portion of supplements containing 25 g of carbohydrates or reference food. Blood samples were collected at baseline and at 30, 60, 90, 120, 150 and 180 min; and SA sensations were assessed by a visual analogue scale on separate days. Glycaemic index values were low for ONS-D and intermediate for ET (p < 0.001). The insulin area under the curve (AUC0–180 min) (p < 0.02) and GIP AUC (p < 0.02) were lower after ONS-D and higher GLP-1 AUC when compared with ET (p < 0.05). Subjective appetite AUC was greater after ET than ONS-D (p < 0.05). Interactions between hormones, hunger, fullness and GI were found, but not within the ratings of SA; isomaltulose and sucromalt may have influenced these factor

Traveling with an invader: ectoparasitic mites of Hemidactylus frenatus (Squamata: Gekkonidae) in Colombia

Information about natural history of invasive species (such as parasitism) is a relevant issue in order to consider potential threats to native fauna. In this work we report two pterygosomatid mites for the first time in Colombia, Geckobia bataviensis and G. keegani, parasites of the invasive house gecko Hemidactylus frenatus. Although it has not been demonstrated that these mites may infest native gecko lizards, our study highlights the need to explore the prevalence of internal and external parasites in native and invasive geckos, to better evaluate the potential impact of invasive Hemidactylus lizards in Colombia.Asociación Herpetológica Argentin

Diseño de un plan de marketing para ofertar productos de la empresa “Don Jorge”, ubicada en el sector San Juan, cantón Latacunga, provincia de Cotopaxi para el periodo 2011 – 2014

Para efectuar un plan de marketing es necesario saber conceptos claves y generales que nos permitirá tener un concepto amplio, claro y concreto, permitiendo con ello saber que se va hacer, cuáles serán los inconvenientes, así como sus ventajas a conseguir por ello es necesario determinar puntos clave como son: los clientes, los proveedores, los segmentos de mercado, los precios, las estrategias y el marketing mix: que para su efecto ayudara a entender para su desarrollo tanto para su trabajo de campo como para su análisis. El conocimiento del trabajo de la empresa de Embutidos “Don Jorge” es muy importante analizarlo, para saber cómo está su funcionamiento como empresa al mismo tiempo saber qué acciones tomar, para lo cual los propietarios consideran indispensable realizar un estudio de mercado que les permita conocer las exigencias, gustos y preferencias de los posibles consumidores; así como que cambios generar en cuanto se refiere a los productos, a su calidad, a su funcionamiento financiero e inversión encaminada a generar una utilidad. Con la aplicación de un plan adecuado encaminado a tomar decisiones y realizar acciones se busca alcanzar un posicionamiento estable, maximizar las ventas, buscar mercados mediante el establecimiento de objetivos tanto corporativos como financieros, la fijación de estrategias, la consecución de acciones y una publicidad adecuada en los diferentes medios de comunicación más relevantes de la localidad, para con ello poner en marcha en un periodo determinado que ayudara a sus propietarios a enfocarse a realizar dichas actividades y alcanzar lo establecido en la planificación, en el trabajo de campo y las estrategias propuestas para el logro de una utilidad rentable

Traveling with an invader: ectoparasitic mites of Hemidactylus frenatus (Squamata: Gekkonidae) in Colombia

Information about natural history of invasive species (such as parasitism) is a relevant issue in order to consider potential threats to native fauna. In this work we report two pterygosomatid mites for the first time in Colombia, Geckobia bataviensis and G. keegani, parasites of the invasive house gecko Hemidactylus frenatus. Although it has not been demonstrated that these mites may infest native gecko lizards, our study highlights the need to explore the prevalence of internal and external parasites in native and invasive geckos, to better evaluate the potential impact of invasive Hemidactylus lizards in Colombia.Asociación Herpetológica Argentin