94 research outputs found

    Diseño y adopción de políticas operativas y procedimientos para identificar los bienes en forma individualizada y dar de baja en cuentas, en el municipio de Chiquinquirá

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    1 recurso en línea (1 archivo de texto, 1 archivo con anexo) : ilustraciones color, tablas.Las políticas que se presentan en este informe, al municipio de Chiquinquirá para el manejo de activos surgen de la indagación e investigación realizada, fortaleciendo el proceso contable, suministro de información y mejora en la calidad de control interno contable. Se pretende dar cumplimiento a las resoluciones“192; 193 del 2016” y proporcionar políticas operativas que describan los detalles de ingreso y salida de los bienes administrados por el municipio de Chiquinquirá.Bibliografía y webgrafía: páginas 80-82.PregradoContador Públic

    Modelo de Gestión para proyectos edilicios MIPYME

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    En este trabajo se presenta la aproximación propuesta a un Modelo de Gestión enfocado en el sector de la construcción, más concretamente en el sector de los proyectos edilicios en MIPYME. Esta propuesta busca dar solución a la problemática encontrada en el sector en cuestión, que responde principalmente a la informalidad en el desarrollo de proyectos edilicios, en relación con la deficiente gestión que afecta el control de los materiales, y de los diseños, irregulares resultados al determinar las fases del proyecto edilicio, tales como prefactibilidad, consultoría, interventoría de consultoría, construcción, interventoría de construcción, entre otros elementos. La presente investigación analiza el seguimiento en el proceso de diseño, construcción, control de edificaciones, que se toman como muestra de estudios de caso realizados a obras ejecutadas para MIPYME en Colombia. El análisis busca identificar las causas que generan fallas, patologías, desorden en los procesos de licenciamiento, corrupción en trámites públicos y demás factores que afecten la gestión en proyectos edilicios. El modelo planteado busca servir a la sociedad colombiana de forma que aporte una solución a la problemática identificada en el país, en el que el 80% de las sociedades del sector de construcción de edificaciones está catalogado como pequeñas y medianas empresas, tal como lo reveló un informe realizado por el Grupo de Estudios Económicos y Financieros de la Superintendencia de Sociedades. Para dar soporte a la identificación de elementos clave, procesos, procedimientos y actividades propias de la gestión de este tipo de proyectos, se utiliza el análisis de riesgos en un amplio banco de estudios de caso de proyectos reales y, en donde adicionalmente convergen elementos funcionales para apoyar las actividades de los diferentes segmentos de clientes. &nbsp

    An Asymmetric Double-Degenerate Type Ia Supernova Explosion with a Surviving Companion Star

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    We present nebular spectroscopy of SN 2020hvf, a Type Ia supernova (SN Ia) with an early bump in its light curve. SN 2020hvf shares many spectroscopic and photometric similarities to the carbon-rich high-luminosity "03fg-like" SNe Ia. At >>240 days after peak brightness, we detect unambiguous emission from [Ca II] λλ\lambda\lambda7291, 7324 which is never observed in normal-SNe Ia and only seen in peculiar subclasses. SN 2020hvf displays "saw-tooth" emission profiles near 7300 A that cannot be explained with single symmetric velocity components of [Fe II], [Ni II], and [Ca II], indicating an asymmetric explosion. The broad [Ca II] emission is best modeled by two velocity components offset by 1,220 km s1^{-1}, which could be caused by ejecta associated with each star in the progenitor system, separated by their orbital velocity. For the first time in a SN Ia, we identify narrow (FWHM=180±40{\rm FWHM} = 180\pm40 km s1^{-1}) [Ca II] emission, which we associate with a wind from a surviving, puffed-up companion star. Few published spectra have sufficient resolution and signal-to-noise ratio necessary to detect similar narrow [Ca II] emission, however, we have detected similar line profiles in other 03fg-like SNe Ia. The extremely narrow velocity width of [Ca II] has only otherwise been observed in SNe Iax at late times. Since this event likely had a double-degenerate "super-Chandrasekhar" mass progenitor system, we suggest that a single white dwarf (WD) was fully disrupted and a wind from a surviving companion WD is producing the observed narrow emission. It is unclear if this unique progenitor and explosion scenario can explain the diversity of 03fg-like SNe Ia, potentially indicating that multiple progenitor channels contribute to this subclass.Comment: 18 pages, 10 figures, Published in Ap

    A Neutron Star Binary Merger Model for GW170817/GRB170817a/SSS17a

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    The merging neutron star gravitational wave event GW170817 has been observed throughout the entire electromagnetic spectrum from radio waves to γ\gamma-rays. The resulting energetics, variability, and light curves are shown to be consistent with GW170817 originating from the merger of two neutron stars, in all likelihood followed by the prompt gravitational collapse of the massive remnant. The available γ\gamma-ray, X-ray and radio data provide a clear probe for the nature of the relativistic ejecta and the non-thermal processes occurring within, while the ultraviolet, optical and infrared emission are shown to probe material torn during the merger and subsequently heated by the decay of freshly synthesized rr-process material. The simplest hypothesis that the non-thermal emission is due to a low-luminosity short γ\gamma-ray burst (sGRB) seems to agree with the present data. While low luminosity sGRBs might be common, we show here that the collective prompt and multi-wavelength observations are also consistent with a typical, powerful sGRB seen off-axis. Detailed follow-up observations are thus essential before we can place stringent constraints on the nature of the relativistic ejecta in GW170817.Comment: 9 pages, 5 figures, accepted to ApJ Letter

    Electromagnetic Evidence that SSS17a is the Result of a Binary Neutron Star Merger

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    11 hours after the detection of gravitational wave source GW170817 by the Laser Interferometer Gravitational-Wave Observatory and Virgo Interferometers, an associated optical transient SSS17a was discovered in the galaxy NGC 4993. While the gravitational wave data indicate GW170817 is consistent with the merger of two compact objects, the electromagnetic observations provide independent constraints of the nature of that system. Here we synthesize all optical and near-infrared photometry and spectroscopy of SSS17a collected by the One-Meter Two-Hemisphere collaboration. We find that SSS17a is unlike other known transients. The source is best described by theoretical models of a kilonova consisting of radioactive elements produced by rapid neutron capture (the r-process). We find that SSS17a was the result of a binary neutron star merger, reinforcing the gravitational wave result.Comment: 21 pages, 4 figures, accepted to Scienc

    Nativos digitales, ciudadanos europeos

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    Se describen los objetivos y funcionamiento del programa eTwinning de hermanamientos escolares a través de Internet. Se hace balance del programa a nivel nacional aportándose datos de participación y desta-cando los factores que lo han convertido en una de la acciones de mayor aceptación entre el profesorado para establecer proyectos de aprendizaje colaborativo con otros países.&nbsp

    Double-Peaked Balmer Emission Indicating Prompt Accretion Disk Formation in an X-Ray Faint Tidal Disruption Event

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    We present the multi-wavelength analysis of the tidal disruption event (TDE) AT~2018hyz (ASASSN-18zj). From follow-up optical spectroscopy, we detect the first unambiguous case of resolved double-peaked Balmer emission in a TDE. The distinct line profile can be well-modelled by a low eccentricity (e0.1e\approx0.1) accretion disk extending out to \sim100 RpR_{p} and a Gaussian component originating from non-disk clouds, though a bipolar outflow origin cannot be completely ruled out. Our analysis indicates that in AT~2018hyz, disk formation took place promptly after the most-bound debris returned to pericenter, which we estimate to be roughly tens of days before the first detection. Redistribution of angular momentum and mass transport, possibly through shocks, must occur on the observed timescale of about a month to create the large \Ha-emitting disk that comprises \lesssim5\% of the initial stellar mass. With these new insights from AT~2018hyz, we infer that circularization is efficient in at least some, if not all optically-bright, X-ray faint TDEs. In these efficiently circularized TDEs, the detection of double-peaked emission depends on the disk inclination angle and the relative strength of the disk contribution to the non-disk component, possibly explaining the diversity seen in the current sample.Comment: 24 pages, 8 figures, 6 tables. Accepted for publication in Ap
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