Análisis de los hallazgos encontrados en la ejecución de la auditoría financiera a la Corporación Autónoma de Chivor-Corpochivor por parte de la Contraloría General de la República para la vigencia 2016

1 recurso en línea (88 páginas) : tablas, ilustraciones.The Office of the Comptroller General of the Republic (CGR) is the highest fiscal control body in Colombia. Its main function is to monitor the public resources allocated by the government for the implementation of policies, plans and projects that contribute to the fulfillment of the State. Therefore, the CGR has the power to evaluate the exercise of public entities in relation to the management of the resources received by the Nation, to finance its operation. This report discloses the analysis made to the findings found during the execution of the audit for the 2016 period, since the CGR performed the respective audit to this entity, in which it participated in quality of support during development of the business practice to opt for the title of Public Accountant.La Contraloría General de la República (CGR), es el órgano máximo de control fiscal en Colombia, su función principal es vigilar los recursos públicos que destina el gobierno para la ejecución de políticas, planes y proyectos que contribuyan al cumplimiento de los fines esenciales del Estado. Por lo tanto, la CGR tiene la facultad para evaluar el ejercicio de las entidades públicas en lo relacionado al manejo de los recursos que reciben por parte de la Nación, para la financiación de su funcionamiento. En este informe se da a conocer el análisis realizado a los hallazgos encontrados durante la ejecución de la auditoría financiera para la vigencia 2016, ya que la CGR le realizo la respectiva auditoria a esta entidad, en la cual se participó en como apoyo durante el desarrollo de la práctica empresarial para optar al título de Contador Público.Bibliografía y webgrafía: páginas 86-88.PregradoContador Públic

Flow structure and resistance in flexible vegetated channels

The present paper helps to understand the behaviour of the flow through plants, as a first approximation to the environmental interactions happening in natural rivers.Peer ReviewedPostprint (author’s final draft

Análisis de factores influyentes en el refuerzo de suelo cohesivo drenado usando geo sintéticos, aplicado a cimentaciones superficiales, a través del método de elementos finitos

The selection of shallow or deep foundations for infrastructure projects depends on several factors, including the characteristics of the foundation soil, which will lead to allowable bearing capacities as well as acceptable deformations in accordance with current building codes. Typically, deep foundations are used to transmit the loads of the superstructure to strata with better characteristics; however, the cost associated with this type of solution can be high, to the point of making certain types of projects unfeasible, which has led to the diversification of foundation alternatives, including soil improvement with geosynthetics. In this research, an analysis of the factors that have the greatest influence on the bearing capacity of a cohesive soil improved with geosynthetics under drained conditions was carried out through finite element modeling using Plaxis 2D software. Among the factors affecting bearing capacity and associated with the inclusion of geosynthetics are: modulus of elasticity of the reinforcement material, number of reinforcement layers, layer spacing, location of the first layer and total depth of reinforcement. These parameters were used in order to find an optimal arrangement of the reinforcement layers and to identify the behavior of the bearing capacity with the variation of these parameters. The results of the investigation show a clear tendency to improve the bearing capacity with the inclusion of geosynthetics, showing a satisfactory behavior when using this improvement method with small width footings.La selección de cimentaciones superficiales o profundas para proyectos de infraestructura depende de varios factores, entre ellos las características del suelo de fundación, que llevarán a capacidades portantes admisibles, así como a deformaciones aceptables de acuerdo con los códigos de construcción vigentes. Típicamente, las fundaciones profundas se utilizan ante la necesidad de transmitir las cargas de la superestructura a estratos de mejores características, sin embargo, el costo asociado a este tipo de soluciones puede ser elevado, hasta el punto de hacer cierto tipo de proyectos inviables; lo que ha llevado a la diversificación de las alternativas de cimentación, incluyendo el mejoramiento del suelo con geosintéticos. En esta investigación se realizó el análisis de los factores que tienen mayor influencia en la capacidad portante de un suelo cohesivo mejorado con geosintéticos bajo condiciones drenadas, a través de la modelación con elementos finitos usando el Software Plaxis 2D. Entre los factores que afectan a la capacidad portante y que se asocian con la inclusión de geosintéticos se encuentran: el módulo de elasticidad del material de refuerzo, número de capas de refuerzo, separación entre capas, ubicación de la primera capa y la profundidad total de refuerzo. Se trabajó con estos parámetros con el fin de encontrar una disposición óptima de las capas de refuerzo e identificar el comportamiento de la capacidad portante con la variación de éstos. Los resultados que arrojó la investigación muestran una clara tendencia a la mejora de la capacidad portante ante la inclusión de geosintéticos mostrando un comportamiento satisfactorio al utilizar este método de mejora con zapatas de ancho pequeño

Influence of the notch length on the estimation of the reference temperature by means of the small punch test

The Master Curve approach has been widely applied to characterize the ductile to brittle transition region of ferritic steels. In order to further optimise the available material to be tested, great efforts have been recently performed to combine it with miniature testing techniques. One of the most promising is the small punch testing technique, currently under standardisation process in Europe. In this paper, small punch modified specimens with a lateral notch for the estimation of fracture toughness have been employed to obtain the reference temperature, T0, of a pressure vessel steel. The influence of the applied notch length has been analysed and a valid range has been proposed. In addition, the validity criterion of the tests for the estimation of T0 has been further verified, confirming its suitability. Finally, results have been compared with those obtained with conventional fracture mechanics specimens and previous works. As a result, a methodology to estimate the reference temperature by means of small punch tests with notch lengths of approximately 4.4 mm has been proposed, turning it into a promising candidate for the characterisation of the transition regime.This research was supported by the project MAT2014-58738-C3-3-R “Efecto del hidrógeno en aceros de media y alta Resistencia: optimización de los métodos de caracterización para la evaluación de la integridad estructural” financed by the Ministry of Economy, Industry and Competitiveness of the Spanish Government

A new chinese remainder algorithm for image-based encryption

In this paper, a novel method for image encryption based on a Generalized Chinese Remainder Theorem (GCRT) is presented. The proposed method is based on the work developed by Jagannathan et al. Some modifications are proposed in order to increase the method's encryption quality and its robustness against attacks. Specifically, the inclusion of a vector to reduce the segment pixel space and a Generalized Chinese Remainder Theorem (GCRT) algorithm are proposed. These vectors are generated randomly which allows its use as private keys joining these unrestricted key values generated by the GCRT algorithm.  An analysis to study a system where the RGB channels are independently encrypted is performed. Some experiments were carried out to validate the proposed model obtaining very promising results

Characterization of shallow groundwater in Eocene sediments of Panama Canal Watershed using electrical techniques

This work is focused on the detection of seepages caused by the affluent located in a small area of the Panama Canal Basin during the dry season, and to define the subsurface stratigraphy (Eocene sediments) that characterize this area through a geophysical survey. Two electrical resistivity tomography were developed to identify the extent of infiltration and the nature of the clay layers vertically and laterally, these results were corroborated by a drilling operation in the vicinity of electrical tests and based on this information, established a model for a two-dimensional geoelectric profile in order to compare (i) the pseudo-sections of synthetic and measured apparent electrical resistivity, and (ii) the electrical resistivity tomography as a result of the inversions of such pseudo-sections. The results of electrical resistivity tomography obtained in the two profiles revealed the existence of (i) a surface layer moderately resistant (18-85 ohm.m) with a thickness not exceeding 1,8 m, (ii) an area of high electrical conductivity (3,8 to 10,7 ohm.m) with a thickness not exceeding 9.5 m and (iii) a resistant substratum with electrical resistivity values calculated in excess of 30,1 ohm.m and a range depth ranging from 2 to 11,5 m. The drilling operation in the vicinity of the geophysical tests revealed the presence of clay with varying moisture content and density, and thicknesses that corroborate the results of the geophysical evidence. The two-dimensional geoelectrical model of Profile 1 was established according to the results of electrical resistivity tomography as well as the profile and information of the drilling operation. Based on the results of this study, we conclude that the infiltrations generated by the affluent in this part of the Isthmus of Panama are very important, even in periods when precipitation levels are

Reclassification of Geobacillus pallidus (Scholz et al. 1988) Banat et al. 2004 as Aeribacillus pallidus gen. nov., comb., nov.

Although Anoxybacillus and Geobacillus, two genera of thermophilic bacteria close to the genus Bacillus, have only been described recently, the number of species in these genera has increased rapidly. Four thermophilic, lipolytic strains (DR01, DR02, DR03 and DR04) isolated from a hot spring in Veracruz (Mexico), which could not be identified phenotypically, were subjected to 16S rRNA gene sequence analysis. Three strains were identified as belonging to the genus Anoxybacillus, but strain DR03 was identified as Geobacillus pallidus. This result led us to perform a phylogenetic analysis of the genera Anoxybacillus and Geobacillus based on 16S rRNA gene sequences from all the type strains of these genera. Phylogenetic trees showed three major clusters, Anoxybacillus-Geobacillus tepidamans, Geobacillus sensu stricto and Geobacillus pallidus, while the 16S rRNA gene sequences of G. pallidus (DR03 and the type strain) showed low similarity to sequences of Anoxybacillus (92.5-95.1 %) and Geobacillus (92.8-94.5 %) species, as well as to Bacillus subtilis (92.2-92.4 %). In addition, G. pallidus could be differentiated from Anoxybacillus and Geobacillus on the basis of DNA G+C content and fatty acid and polar lipid profiles. From these results, it is proposed that Geobacillus pallidus should be classified in a novel genus, for which we propose the name Aeribacillus, as Aeribacillus pallidus gen. nov., comb. nov. The type strain of Aeribacillus pallidus is H12T (=ATCC 51176T =DSM 3670T =LMG 19006T)

Rotura espontánea de catéter de quimioterapia diagnosticada mediante proyecciones oblicuas de radiografía de tórax: Un enfoque de radiología intervencionista

Los sistemas de puerto venoso central totalmente implantados se utilizan ampliamente para acceder a las venas centrales de los pacientes que necesitan un tratamiento a largo plazo. Estos dispositivos presentan bajas tasas de complicaciones y se utilizan habitualmente para administrar medicamentos como agentes quimioterapéuticos. La rotura espontánea de un segmento del catéter es una complicación mecánica infrecuente, que suele diagnosticarse tardíamente y presentar complicaciones. Presentamos un caso de rotura espontánea de un catéter de quimioterapia diagnosticado mediante un novedoso abordaje a través de proyecciones oblicuas en radiografías de tórax y extraído con éxito mediante un abordaje endovascular.Totally implanted central venous port systems are widely used to access central veins for patients needing long-term therapy. These devices have low rates of complications and are commonly used to administer medications like chemotherapeutic agents. Spontaneous rupture of a catheter segment is a rare mechanical complication, usually belatedly diagnosed and presenting with complications. We present a case of a spontaneously ruptured chemotherapy catheter diagnosed using a novel approach via oblique projections on chest X-rays and successfully removed using an endovascular approach

-

Algunas percepciones sobre el cáncer de próstata en hombres mayores de 45 años fueron identificadas en  Santa Rosa de Cabal (Risaralda), con el propósito de generar estrategias de promoción de la salud sobre el  tema. Estudio descriptivo con 150 hombres voluntarios que firmaron consentimiento informado. Se  realizaron entrevistas semiestructuradas con 30 preguntas orientadas por el modelo de creencias en salud  de Hochbaum et al. Los datos se organizaron, codificaron y categorizaron. Los participantes eran en su  mayoría casados (53%), procedentes del área urbana (69%), escolaridad primaria (53%), de estrato bajo  (81%), régimen subsidiado de salud (73%) y religión católica (95%). De todos los entrevistados, el 76% se  consideró vulnerable al cáncer de próstata si eran mayores de 60 años. Ellos identificaron los siguientes  factores de riesgo: el hábito de fumar (29%), los comportamientos sexuales promiscuos (8%), la mala  nutrición (5%) y la herencia (7%). El 60% consideró tener conocimientos sobre la enfermedad y el 97% era  consciente de su gravedad. Un 98% de los hombres reconocían los beneficios del diagnóstico oportuno, pero  solo unos pocos (27%) se habían realizado el examen. Se plantearon tres barreras para su realización: falta  de conocimientos (37%), afectación de la masculinidad (33%) y dificultad en el tratamiento (94%); esto último  derivado del alto costo y bajo acceso al servicio especializado. Las barreras culturales, económicas y de  acceso a servicios de salud superan los beneficios percibidos con el tratamiento, lo cual se refleja en la baja  intención de práctica del examen diagnóstico. Se requiere implementar estrategias de educación  participativa.Some perceptions about prostate cancer were identified in a group of over 45 years old men in Santa Rosa de Cabal-Risaralda, in order to generate strategies for health promotion on the subject. Descriptive study of 150  volunteer males who signed informed consent. Semi-structured interviews were conducted using 30  questions designed using the Hochbaum et al. beliefs in health model which were organized, codified and  categorized. The participants were mostly married (53%), from the urban area (69%), with elementary school  schooling level (53%), from lower social strata (81%), having subsidized health (73%), and belonging to the  Catholic Religion (95%). 76% from the respondents were considered vulnerable to prostate cancer if they  were older than 60 years. The following risk factors were identified: smoking (29%), promiscuous sexual  behavior (8%), poor nutrition (5%) and inheritance (7%). Additionally, 60% of them considered they had  knowledge about the disease and 97% were aware of its severity; 98% of the men acknowledged the benefits  of timely diagnosis, but only a few (27%) had taken the exam. Three barriers for the implementation of the  test were explained: lack of knowledge (37%), affectation of masculinity (33%), and difficulty in treatment  (94%), this last one because of the high cost and low access to specialized services. Cultural, economic and  access to health services barriers overcome the benefits perceived with the treatment which is reflected in  the low intention to take the diagnostic test. It is required to implement participatory education strategies.&nbsp