Vínculo de la teoría práctica para el desarrollo de competencias mediante la asignatura de Física en el Nivel Medio Superior de la UANL.

En esta actividad investigativa se diseñó una estrategia didáctica para la realización de actividades en el salón de clase orientadas al desarrollo de competencias científicas en los estudiantes; para ello se propone el estudio integral del fenómeno físico enfocado a la comprensión total, tomando en cuenta las potencialidades de la Física aunado a las potencialidades de su didáctica. El principal sustento consiste en que en una misma actividad docente: se observe, se modele, se interprete, se describa, se argumente, se interactúe con el fenómeno físico y se verifique lo estudiado. Para ello fue necesario elaborar una serie de experimentos en las áreas de Mecánica, Óptica, Electricidad y Magnetismo, Calor y Fluidos, además se diseñó un software relacionado con algunos de los experimentos para el estudio del fenómeno físico de la manera antes descrita. Se aplicó la estrategia a un grupo de estudiantes de la asignatura de Física de una de las preparatorias de la Universidad Autónoma de Nuevo León y se muestran los resultados de la aplicación

Comparación del tratamiento contable y financiero de la NIC 41 agricultura- NIIF para pymes, sección 34: actividades especiales y el decreto 2649 de 1993

This document aims to present a view from the comparison of the accounting and financial management of IAS 41 Agriculture IFRS for SMEs Section 34 Special activities and Decree 2649 of 1993; Thus from this comparison, their differences and similarities will be established in relevant aspects such as accounting treatment, scope, recognition, measurement and information to be disclosed.Seen that the accounting and financial treatment of these rules generate changes in the way it the registration of economic events was carried out, it will be expressed through application cases to provide guidance on the elements present. In that sense the results generated from the comparison show great significance in the measurement, which frame important differences in the restatement of financial statements.Este documento busca presentar una mirada desde la comparación del tratamiento contable y financiero de la NIC 41 Agricultura, la NIIF para PYMES -sección 34 Actividades especiales- y el Decreto 2649 de 1993; es así como a partir de la comparación se establecerán sus diferencias y similitudes, en aspectos relevantes como el tratamiento contable, el alcance, el reconocimiento, medición y la información a revelar. Visto que el tratamiento contable y financiero de las normas citadas generan cambios en la forma en que se llevaba a cabo el registro de los hechos económicos, se expresará a través de casos su aplicación a fin de brindar una orientación sobre los elementos presentes. En tal sentido los resultados generados a partir de la comparación evidencian gran significancia en la medición, lo cual enmarcan diferencias importantes en la re-expresión de los estados financieros.Ce document présente une vue de comparaison de la gestion comptable et financière de la norme IAS 41 Agriculture IFRS pour PME Section 34, activités spéciales et le décret de 2649 et 1993. C´est ainsi que à partir de la comparaison on établira les différences et les similitudes en jeu, entre les aspects relevant tels que le traitement comptable, la portée, la reconnaissance, la mesure et la divulgation et les informations à dévoiler Étant donné que le traitement comptable et financière de normes citées génère des changements dans le registre des faits économiques, on expose à travers des cas son application afin de fournir des indications sur les éléments présents. À cet égard, les résultats générés à partir de la comparaison montrent une grande importance dans la mesure. Ce qui permet d´ encadrer des différences importantes dans la ré – expression d´états financiers

Promoting light hydrocarbons yield by catalytic hydrodechlorination of residual chloromethanes using palladium supported on zeolite catalysts

Gas catalytic hydrodechlorination (HDC) of trichloromethane (TCM) and dichloromethane (DCM) was analyzed using Pd (1 wt.%) on different zeolites as catalysts. The aim of this study was to know the surface properties of the catalysts and reaction conditions that promote the yield to light hydrocarbons in this reaction. Five different zeolite supports were used from three commercial zeolites (KL, L-type; NaY, Faujasite; H-MOR, Mordenite). KL and NaY were submitted to ionic exchange treatments in order to increase their acidity and analyze the effect of the acidity in the activity and selectivity of the HDC reaction. Exchanged zeolites (HL and HY) showed the highest Pd dispersion due to their higher surface acidity. The best TCM/DCM conversion and selectivity to light hydrocarbons was obtained using the two non-exchanged zeolite-catalysts, KL and NaY. Low surface acidity seems to be the key aspect to promote the formation of light hydrocarbons. The formation of these products is favored at high reaction temperatures and low H2: chloromethane ratios. KL showed the highest selectivity to olefins (60%), although with a lower dechlorination degree. Non-exchanged NaY catalyst showed high selectivity to paraffins (70% and 95% for the HDC of DCM and TCM, respectively)Authors gratefully acknowledge financial support from FEDER/Ministerio de Ciencia, Innovación y Universidades—Agencia Estatal de Investigación/ CTM2017-85498-R. C. Fernández Ruiz acknowledges MINECO for his research gran

Changes in classroom assessment practices during emergency remote teaching due to COVID-19.

This study explores the effects of the shift to emergency remote teaching on assessment practices due to COVID-19 lockdown. A total of 936 Spanish teachers from all educational levels ranging from early childhood to university participated in this nationwide survey. Four aspects were explored: (1) changes in the use of assessment instruments (e.g. exams); (2) changes in assessment criteria, standards and grading; (3) changes in the delivery of feedback and use of rubrics; and (4) changes in students’ involvement in assessment (i.e. self- and peer assessment). In general, results are mixed, with some areas undergoing certain changes with the aim of adapting to the new situation (e.g. primary education teachers lowering their grading standards), whereas many other assessment practices have remained similar, especially among higher education teachers. Unfortunately, some of the assessment practices have worsened, such as students’ involvement in assessment which has decreased.pre-print764 K

A Quotient Basis Kernel for the prediction of mortality in severe sepsis patients

In this paper, we describe a novel kernel for multinomial distributions, namely the Quotient Basis Kernel (QBK), which is based on a suitable reparametrization of the input space through algebraic geometry and statistics. The QBK is used here for data transformation prior to classification in a medical problem concerning the prediction of mortality in patients suffering severe sepsis. This is a common clinical syndrome, often treated at the Intensive Care Unit (ICU) in a time-critical context. Mortality prediction results with Support Vector Machines using QBK compare favorably with those obtained using alternative kernels and standard clinical procedures.Postprint (published version

Competencia del contador público auditor externo frente al control de calidad en la auditoría de estados financieros (NIA 220)

En este artículo se evalúa el conocimiento de los contadores públicos en su ejercicio como auditores externos y/o revisores fiscales sobre la correcta aplicación de la NIA 220 que hace relación al Control de Calidad de la Auditoría de Estados Financieros, mediante la cual se establecen las responsabilidades específicas que debe tener el contador público en su ejercicio como auditor externo, respecto de procedimientos de control de calidad para auditorías de información financiera. Se analizó la información obtenida de las encuestas, obteniendo como resultados que existe desconocimiento por parte de los Contadores Públicos que ejercen como Auditores Externos especialmente en las responsabilidades que tiene el Socio de Trabajo dentro de su equipo, por lo que se concluye que este desconocimiento de la norma le impide asumir la responsabilidad de la calidad global de los trabajos que realizan.This article assesses the knowledge of public accountants in their practice as external auditors and / or tax examiners on the correct application of ISA 220 that relates to the Quality Control of the Audit of Financial Statements, which establishes the Specific responsibilities that the public accountant in his or her exercise as an external auditor should have in respect of quality control procedures for audits of financial information. It was analyzed the information obtained from the surveys, obtaining as results that there is a lack of knowledge on the part of the Public Accountants that exercise as External Auditors especially in the responsibilities that the Work Partner has within his team, reason why it is concluded that this ignorance of The norm prevents you from assuming responsibility for the overall quality of the work you do

Economic activity and climate change

In this paper,we surve yrecent econometric contributions t omeasure the relationship between economic activity and climate change.Due to the critical relevance of these effectsfor the well-being of future generations,there is an explosion of publications devoted to measuring this relationship and its main channels.The relation between economic activity andclimate change is complex with the possibility of causality running in both directions. Starting from economic activity,the channels that relate economic activity and climate changeare energy consumption and the consequent pollution. Hence, we first describe the main econometric contributions about the interactions between economic activity and energy consumption, moving then to describing the contributions on the interactions between economicactivity and pollution. Finally, we look at the main results on the relationship between climate change and economic activity. An important consequence of climate change is the increasing occurrence of extreme weather phenomena. Therefore,we also survey contributions on the economice effects of catastrophic climate phenomena

Sistema de refrigeración de baja carga de amoniaco en expansión seca aplicado a un túnel de congelados

La utilización de amoníaco como refrigerante para equipos industriales está más que extendida. Hoy día, con el auge de los refrigerantes naturales debido a una normativa cada vez más restrictiva, es necesaria la investigación de nuevas aplicaciones y tecnologías para mejorar los equipos actuales recurriendo a ciclos más eficientes y sistemas con menor peligrosidad. En este artículo, se presenta una tecnología de ultra congelación en expansión seca de amoníaco de baja carga compuesta por una central frigorífica con recuperación de calor del aceite para desescarche por glicol caliente y un evaporador vertical dentro de un túnel de congelados. Se expone, además, un modelo del compresor empleado y se analizan los parámetros básicos de un ciclo de congelación real

Ambient noise in wireless mesh networks: Evaluation and proposal of an adaptive algorithm to mitigate link removal

[EN] Ambient noise is one of the major problems in Wireless Mesh Networks (WMNs). It is responsible for adverse effects on communications such as packet dropping, which dramatically affects the behaviour of ad hoc routing protocols ,a key element of these networks. This issue is of prime importance for WMNs since the loss of communication links experienced by nodes may strongly increase the convergence time of the network. Furthermore, the dynamic nature of this problem makes it difficult to address with traditional techniques. The contribution of this paper goes in the direction of (i) exploring this problem by assessing the behaviour of three state-of-the-art routing protocols in the presence of ambient noise (OLSR, B.A.T.M.A.N and Babel) and (ii) improving the resilience capabilities of these protocols against ambient noise by proposing an algorithm for the link quality-based adaptive replication of packets, named LARK. The goal of LARK is to avoid the loss of communication links in the presence of high levels of ambient noise. The effectiveness of the proposal is experimentally assessed, thus establishing a new method to reduce the impact of ambient noise on WMNs.This work is partially supported by the Spanish projects ARENES (TIN2012-38308-C02-01) and SEMSECAP (TIN-2009-13825), the ANR French project AMORES (ANR-11-INSE-010), and the Intel Doctoral Student Honour Programme 2012.Friginal López, J.; Ruiz García, JC.; Andrés Martínez, DD.; Bustos Rodríguez, A. (2014). Ambient noise in wireless mesh networks: Evaluation and proposal of an adaptive algorithm to mitigate link removal. Journal of Network and Computer Applications. 41:505-516. https://doi.org/10.1016/j.jnca.2014.02.004S5055164