Aplicación de la Sección no. 17 de las NIIF para Pymes, “Propiedad, Planta y Equipos”, A la empresa “John@s Solutions” en el año 2020

El presente seminario de graduación se realizó con el objetivo de aplicar la Sección 17 de NIIF para PYMES, Propiedad Planta y Equipos a los activos de la empresa “JOHN@S Solutions” para el año 2020. Dicha investigación nos ha permitido adquirir conocimientos sobre la aplicación de esta norma, para presentar de manera razonable los registros contables de la empresa. Al realizar un breve estudio de la Normas Internacionales De Información Financiera hemos logrado comprender la gran importancia que representan en las empresas actualmente y la manera en que estas han venido evolucionando. Describimos la sección 17 de NIIF para pymes; ya que esta era nuestro objeto de estudio y aplicación para la empresa venta de productos y servicios. Con el propósito de conocer la funcionalidad de la Norma, en la empresa, de acuerdo a lo que la misma norma establece. En el desarrollo de nuestro caso práctico a la empresa JOHN@S Solutions, nos aseguramos que según la sección 17, se registraran de manera correcta, los activos existentes y adquiridos de propiedad planta y equipo, identificando las condiciones en la que se debe de contabilizar cada una, y lograr presentar de manera razonable los estados financieros.El tratamiento contable de la depreciación de los activos es de gran importancia, ya que brinda la facilidad de mantener un mejor control de sus activos, así como su vida útil contabl

ESTUDIO SOBRE EL IMPACTO DE LAS IDEAS INNOVADORAS EN LA PRODUCTIVIDAD INDUSTRIAL DE LAS EMPRESAS (STUDY ON THE IMPACT OF INNOVATIVE IDEAS ON INDUSTRIAL PRODUCTIVITY OF COMPANIES)

Resumen El presente artículo es el resultado de un estudio enfocado a cuantificar el impacto de las soluciones generadas por las ideas innovadoras en tareas consideradas como difíciles, por las empresas, que sean importantes para generar productividad ya sea en procesos generales o específicos. La metodología está basada en la generación de experimentos iterativos a través de la plantilla para Excel MonteCarlito, en dichos experimentos, se clasificaron las tareas con respecto a su tiempo y se estableció una estrategia de disminución del tiempo solo enfocándose al impacto que las ideas pueden generar. La estrategia de disminución tiene como consideraciones el tamaño de las tareas, el criterio donde las tareas se convierten en difíciles, y las iteraciones del modelo. Se busca que el desarrollo de este artículo demuestre la necesidad de estudiar y seleccionar las mejores metodologías enfocadas a la generación de ideas innovadoras. Palabra(s) Clave: Ideas, Innovación, Productividad, Tareas. Abstract This article is the result of a study focused on quantifying the impact of solutions generated by innovative ideas on tasks considered to be difficult, by companies, that are important to generate productivity in either general or specific processes. The methodology is based on the generation of iterative experiments through the template for Excel MonteCarlito, in those experiments, the tasks were classified with respect to their time and a time-decreasing strategy was established only focusing on the impact that ideas can generate. The decrement strategy has as considerations the size of the tasks, the criterion where tasks become difficult, and the iterations of the model. It seeks that the development of this article demonstrates the need to study and select the best methodologies focused on the generation of innovative ideas. Keywords:Ideas, Innovation, Productivity, Tasks

Combined searches for the production of supersymmetric top quark partners in proton-proton collisions at root s=13 TeV

A combination of searches for top squark pair production using proton-proton collision data at a center-of-mass energy of 13 TeV at the CERN LHC, corresponding to an integrated luminosity of 137 fb(-1) collected by the CMS experiment, is presented. Signatures with at least 2 jets and large missing transverse momentum are categorized into events with 0, 1, or 2 leptons. New results for regions of parameter space where the kinematical properties of top squark pair production and top quark pair production are very similar are presented. Depending on themodel, the combined result excludes a top squarkmass up to 1325 GeV for amassless neutralino, and a neutralinomass up to 700 GeV for a top squarkmass of 1150 GeV. Top squarks with masses from 145 to 295 GeV, for neutralino masses from 0 to 100 GeV, with a mass difference between the top squark and the neutralino in a window of 30 GeV around the mass of the top quark, are excluded for the first time with CMS data. The results of theses searches are also interpreted in an alternative signal model of dark matter production via a spin-0 mediator in association with a top quark pair. Upper limits are set on the cross section for mediator particle masses of up to 420 GeV

Measurements of Higgs boson production cross sections and couplings in the diphoton decay channel at root s=13 TeV

Measurements of Higgs boson production cross sections and couplings in events where the Higgs boson decays into a pair of photons are reported. Events are selected from a sample of proton-proton collisions at root s = 13TeV collected by the CMS detector at the LHC from 2016 to 2018, corresponding to an integrated luminosity of 137 fb(-1). Analysis categories enriched in Higgs boson events produced via gluon fusion, vector boson fusion, vector boson associated production, and production associated with top quarks are constructed. The total Higgs boson signal strength, relative to the standard model (SM) prediction, is measured to be 1.12 +/- 0.09. Other properties of the Higgs boson are measured, including SM signal strength modifiers, production cross sections, and its couplings to other particles. These include the most precise measurements of gluon fusion and vector boson fusion Higgs boson production in several different kinematic regions, the first measurement of Higgs boson production in association with a top quark pair in five regions of the Higgs boson transverse momentum, and an upper limit on the rate of Higgs boson production in association with a single top quark. All results are found to be in agreement with the SM expectations.Peer reviewe

Observation of tW production in the single-lepton channel in pp collisions at root s=13 TeV

A measurement of the cross section of the associated production of a single top quark and a W boson in final states with a muon or electron and jets in proton-proton collisions at root s = 13 TeV is presented. The data correspond to an integrated luminosity of 36 fb(-1) collected with the CMS detector at the CERN LHC in 2016. A boosted decision tree is used to separate the tW signal from the dominant t (t) over bar background, whilst the subleading W+jets and multijet backgrounds are constrained using data-based estimates. This result is the first observation of the tW process in final states containing a muon or electron and jets, with a significance exceeding 5 standard deviations. The cross section is determined to be 89 +/- 4 (stat) +/- 12 (syst) pb, consistent with the standard model.Peer reviewe

Measurements of the Electroweak Diboson Production Cross Sections in Proton-Proton Collisions at root s=5.02 TeV Using Leptonic Decays

The first measurements of diboson production cross sections in proton-proton interactions at a center-of-mass energy of 5.02 TeV are reported. They are based on data collected with the CMS detector at the LHC, corresponding to an integrated luminosity of 302 pb(-1). Events with two, three, or four charged light leptons (electrons or muons) in the final state are analyzed. The WW, WZ, and ZZ total cross sections are measured as sigma(WW) = 37:0(-5.2)(+5.5) (stat)(-2.6)(+2.7) (syst) pb, sigma(WZ) = 6.4(-2.1)(+2.5) (stat)(-0.3)(+0.5)(syst) pb, and sigma(ZZ) = 5.3(-2.1)(+2.5)(stat)(-0.4)(+0.5) (syst) pb. All measurements are in good agreement with theoretical calculations at combined next-to-next-to-leading order quantum chromodynamics and next-to-leading order electroweak accuracy

Search for lepton-flavor violating decays of the Higgs boson in the mu tau and e tau final states in proton-proton collisions at root s=13 TeV

A search is presented for lepton-flavor violating decays of the Higgs boson to mu t and et. The dataset corresponds to an integrated luminosity of 137 fb(-1) collected at the LHC in proton-proton collisions at a center-of-mass energy of 13 TeV. No significant excess has been found, and the results are interpreted in terms of upper limits on lepton-flavor violating branching fractions of the Higgs boson. The observed (expected) upper limits on the branching fractions are, respectively, B(H -> mu t) e tau) < 0.22(0.16)% at 95% confidence level.Peer reviewe

Measurement of the top quark mass using events with a single reconstructed top quark in pp collisions at root s=13 TeV

Abstract:A measurement of the top quark mass is performed using a data sample en-riched with single top quark events produced in thetchannel. The study is based on proton-proton collision data, corresponding to an integrated luminosity of 35.9 fb−1, recorded at√s= 13TeV by the CMS experiment at the LHC in 2016. Candidate events are selectedby requiring an isolated high-momentum lepton (muon or electron) and exactly two jets,of which one is identified as originating from a bottom quark. Multivariate discriminantsare designed to separate the signal from the background. Optimized thresholds are placedon the discriminant outputs to obtain an event sample with high signal purity. The topquark mass is found to be172.13+0.76−0.77GeV, where the uncertainty includes both the sta-tistical and systematic components, reaching sub-GeV precision for the first time in thisevent topology. The masses of the top quark and antiquark are also determined separatelyusing the lepton charge in the final state, from which the mass ratio and difference aredetermined to be0.9952+0.0079−0.0104and0.83+1.79−1.35GeV, respectively. The results are consistentwithCPTinvariance

ICAO Aeronautical chart production: aerodrome obstruction charts from small–format aerial digital imagery

Aeronautical charts and aerodrome obstruction charts, provide information about obstacles around the airport, so pilots and air traffic controllers can comply with the procedures and limitations of its utilization. Safety in aviation demands updated and precise aeronautical charts production, adopting the standards of the International Civil Aviation Organization (ICAO). In this paper the methodology employed to generate obstruction charts for five airports in Mexico, using aerial digital imagery obtained with small–format cameras, is described. Through two aerial surveys on each airport, from 10 000 and 5 000 feet above ground level, two orthomosaics were generated covering the airport influence area, the runway, and the obstacle limitation surfaces: approach/Take–off climb, transitional, inner horizontal, and conical. Using stereopair photointerpretation most of the obstacles were identified, and by means of the orthomosaics; aerodrome charts, and aerodrome obstruction charts types A, B and C, were generated. Using satellite geodetic receivers, 18 points were surveyed on each runway in order to obtain its dimensions, and to establish ground control points for mosaics generation. Throughout detailed field work, height and location of the obstacles were verified, and finally, after several reviewing processes by aeronautical authorities, generation of ICAO charts was concluded when all airport maps were integrated in a Geographical Information System