El triángulo del fraude y sus efectos sobre la integridad laboral

Los expertos determinaron que para que se materialice el fraude deben existir el poder, la oportunidad de cometerlo y la racionalización (D. Cressey (1961)). Estos tres puntos importantes se conocen como el triángulo del fraude. El propósito principal de este trabajo de investigación fue detectar e identificar si hay relación entre el nivel gerencial y las dimensiones del fraude. Para este trabajo de investigación se entregó un cuestionario para ser cumplimentado por gerentes que trabajan en el área de la banca hipotecaria de San Juan, Puerto Rico. Se utilizó la prueba no paramétrica Kendall Tau para correlacionar las variables de la investigación. De esta misma forma se comprobaron que las características del fraude asociadas a la dimensión de la oportunidad, están determinadas por el nivel gerencial en una organización. Con este razonamiento estadístico relacionamos las tres dimensiones del fraude: poder vs. oportunidad, poder vs. racionalización y oportunidad vs. racionalización. Sólo en esta última relación, hay evidencia para rechazar la hipótesis nula que establece que las características del fraude asociadas al ángulo de oportunidad, no están relacionadas a la racionalización del individuo que pretende o comete fraude

Indices de estabilidad de voltaje en definición de "ranking" de contingencias

Varios tipos de índices de estabilidad de voltaje han sido propuestos para el análisis de este fenómeno y, a la vez, alrededor de ellos se han propuesto métodos de ordenamiento de las contingencias para establecer las que son críticas en un Sistema de Potencia. Un grupo de estos índices se conocen como índices físicos dado que su cálculo se fundamenta en características de la red. Este artículo compara algunas de estas metodologías propuestas, resaltando el ordenamiento de contingencias para evaluación de la estabilidad de voltaje. Las metodologías son implementadas en Matlab y probadas en el sistema IEEE de 118 nodos.Different stability indexes and contingencies ranking methods have been proposed in order to study this phenomenon. There are physical indexes, which use the net characteristics. In this paper, we compare some of these methodologies, focusing on those for stability studies. In order to prove the algorithm, we implemented the IEEE test 118-buses system on Matlab

Structural and magnetic characterization of the intermartensitic phase transition in NiMnSn Heusler alloy ribbons

"Phase transitions and structural and magnetic properties of rapidly solidified Ni50Mn38Sn12 alloy ribbons have been studied. Ribbon samples crystallize as a single-phase, ten-layered modulated (10M) monoclinic martensite with a columnar-grain microstructure and a magnetic transition temperature of 308 K. By decreasing the temperature, martensite undergoes an intermartensitic phase transition around 195 K. Above room temperature, the high temperature martensite transforms into austenite. Below 100 K, magnetization hysteresis loops shift along the negative H-axis direction, confirming the occurrence of an exchange bias effect. On heating, the thermal dependence of the coercive field H-C shows a continuous increase, reaching a maximum value of 1017 Oe around 50 K. Above this temperature, H-C declines to zero around 195 K. But above this temperature, it increases again up to 20 Oe falling to zero close to 308 K. The coercivity values measured in both temperature intervals suggest a significant difference in the magnetocrystalline anisotropy of the two martensite phases.

CartujaQanat: Recovering the street life in a climate changing world. Bioclimatic lattices and confinement of air in exterior conditions

Article number 03205

Diferenciación estratégica de la empresa Chester en el simulador de negocios CAPSIM

Trabajo en el que se describen las decisiones y el resultado de la estrategia implementada por Chester, empresa del simulador de negocios CAPSTONE. En el primer capítulo se presenta un marco teórico sobre estrategia conformado por casos y teorías que brindan herramientas eficaces la para solución de problemáticas. El segundo capítulo describe la industria de fabricación de sensores en la que se desenvuelve el simulador CAPSTONE, la planeación estratégica de la organización, donde se analizan factores internos y externos que la afectan, la misión, visión y la estructura organizacional, así como su estrategia general. Del capítulo tres al seis se analizan los resultados obtenidos durante la gestión de la empresa de los periodos del año 2018 hasta el 2026, en las áreas investigación y desarrollo, finanzas, producción, recursos humanos, mercadotecnia y calidad evaluadas a través del Balanced Scorecard, que refleja el cumplimiento de la estrategia planteada por la organización. En el séptimo capítulo se presentan las conclusiones del ejercicio con la estrategia utilizada, su implementación, desarrollo, ajuste y recapitulación de aprendizaje obtenido

Diferenciación estratégica de la empresa Chester en el simulador de negocios CAPSIM

Trabajo en el que se describen las decisiones y el resultado de la estrategia implementada por Chester, empresa del simulador de negocios CAPSTONE. En el primer capítulo se presenta un marco teórico sobre estrategia conformado por casos y teorías que brindan herramientas eficaces la para solución de problemáticas. El segundo capítulo describe la industria de fabricación de sensores en la que se desenvuelve el simulador CAPSTONE, la planeación estratégica de la organización, donde se analizan factores internos y externos que la afectan, la misión, visión y la estructura organizacional, así como su estrategia general. Del capítulo tres al seis se analizan los resultados obtenidos durante la gestión de la empresa de los periodos del año 2018 hasta el 2026, en las áreas investigación y desarrollo, finanzas, producción, recursos humanos, mercadotecnia y calidad evaluadas a través del Balanced Scorecard, que refleja el cumplimiento de la estrategia planteada por la organización. En el séptimo capítulo se presentan las conclusiones del ejercicio con la estrategia utilizada, su implementación, desarrollo, ajuste y recapitulación de aprendizaje obtenido

Synchronization of the estrous during a short period, using a low dose of equine chorionic gonadotropin (eCG) in primiparous and multiparous ewes

Objective: To evaluate the effect of reducing the synchronized luteum phase and of applying eCG on reproductive response variables and hormone profile in primiparous and multiparous ewes. Design/methodology/approach: The experimental design was completely randomized with a 2 x 2 x 2 factorial array. Eight-one ewes were divided by their reproductive activity: primiparous (n=38) and multiparous (n=43). The percentage of presentation of estrus and pregnancy were analyzed with a c2 test. The estrus onset and duration for an analysis of variance and the Tukey test of comparison of means. The P4 concentration was performed using the PROC MIXED procedure, which included fixed effects of the treatment and day and the interaction of the two. Results: The response in estrus presentation was not different between treatments, however; the onset and duration of estrus were affected by physiological state and the synchronized luteum phase. P4 concentrations in serum were higher in primiparous ewes than in multiparous ewes. There were no differences in pregnancy rate or prolificity by principal effects. Limitations on study/implications: The estrus onset and duration varied by effects of the reproductive physiological status and the duration of the synchronized luteum phase (6 and 12 d), Therefore, it must be taken into account when artificial insemination is performed at a fixed time. Findings/conclusions: The combination of cronolone sponges with 100 IU eCG during short (6 d) are effective for the synchronization of estrous. The P4 concentrations in serum were higher in primiparous ewes, but this was not determinant for increasing gestation and prolificity in treated ewes.Objective: To evaluate the reduction effect of the synchronized luteal phase and the eCG application in the reproductive variables and hormone profile response of primiparous and multiparous ewes. Design/Methodology/Approach: The experimental design was completely random, with a 2 × 2 × 2 factorial arrangement. Based on their reproductive activity, the 81 specimens were divided into primiparous (n=38) and multiparous (n=43) ewes. The estrous and pregnancy stages were analyzed using the c2 test. An analysis of variance and the Tukey’s mean comparison test were used to determine the start and the duration of the estrous. P4 concentration was measured using the PROC MIXED which influenced the fixed effects of the treatment and the day, as well as their interaction. Results: There was no difference between treatments, regarding the occurrence of the estrous; however, its start and duration were not impacted by the physiological state and the synchronized luteal phase. P4 concentrations in plasm were higher in primiparous ewes than in multiparous ewes. The main effects did not impact the pregnancy and the prolificity rates. Study Limitations/Implications: The variation in the start and the duration of the estrous was caused by the physiological reproductive state and the duration of the synchronized luteal phase (6 and 12 days). Therefore, these effects should be taken into account when the artificial insemination takes place at a fixed period. Finding/Conclusions: The combination of the cronolone sponges with 100 UI of eCG during short periods (6 days) effectively synchronizes the estrous. P4 concentrations in serum were higher in primiparous ewes, although these concentrations were not a determining factor in the increase of pregnancy and prolificity

A first approach to assess the impact of bottom trawling over Vulnerable Marine Ecosystems on the High Seas of the Southwest Atlantic

Versión del edito

Efficacy of novel indoor residual spraying methods targeting pyrethroid-resistant aedes aegypti within experimental houses

Challenges in maintaining high effectiveness of classic vector control in urban areas has renewed the interest in indoor residual spraying (IRS) as a promising approach for Aedes-borne disease prevention. While IRS has many benefits, application time and intrusive indoor applications make its scalability in urban areas difficult. Modifying IRS to account for Ae. aegypti resting behavior, named targeted IRS (TIRS, spraying walls below 1.5 m and under furniture) can reduce application time; however, an untested assumption is that modifications to IRS will not negatively impact entomological efficacy. We conducted a comparative experimental study evaluating the residual efficacy of classically-applied IRS (as developed for malaria control) compared to two TIRS application methods using a carbamate insecticide against a pyrethroid-resistant, field-derived Ae. aegypti strain. We performed our study within a novel experimental house setting (n = 9 houses) located in Merida (Mexico), with similar layouts and standardized contents. Classic IRS application (insecti-cide applied to full walls and under furniture) was compared to: a) TIRS: insecticide applied to walls below 1.5 m and under furniture, and b) Resting Site TIRS (RS-TIRS): insecticide applied only under furniture. Mosquito mortality was measured eight times post-application (out to six months post-application) by releasing 100 Ae. aegypti females/house and collecting live and dead individuals after 24 hrs exposure. Compared to Classic IRS, TIRS and RS-TIRS took less time to apply (31% and 82% reduction, respectively) and used less insecticide (38% and 85% reduction, respectively). Mortality of pyrethroid-resistant Ae. aegypti did not significantly differ among the three IRS application methods up to two months post application, and did not significantly differ between Classic IRS and TIRS up to four months post application. These data illustrate that optimizing IRS to more efficiently target Ae. aegypti

Effect of immunocastration on behaviour and blood parameters (cortisol and testosterone) of Holstein bulls

To evaluate the effect that immunocastration has on behaviour, testosterone and cortisol levels of feedlot Holstein bulls, 720 intact animals aged between 7 and 8 months, weighing 232±1.19 kg were randomly assigned to two treatments: immunocastration using the Bopriva vaccine and a placebo (360 animals per treatment). The bulls were slaughtered at day 239 of treatment. Animals were vaccinated on days 1, 21, 101, and 181, and on those same days testosterone levels were measured; while cortisol, glucose and creatin kinase measurements were done on day 181 and during exanguination at slaughter. Sexual, aggressive and social behaviours were evaluated and it was found that intact bulls showed a higher average of head butts, mounting, threats, flehmen sign and sniffing (P<0.05), no differences were found for vocalisations, lowering of the head and grooming (P>0.05). Testosterone levels in intact bulls remained at 0.47ng/mL throughout the study, however, by day 181 differences (P<0.05) were observed in immunised bulls, with values of 0.22ng/mL. At slaughter, testosterone levels were 0.21 ± 0.06 ng/mL in immunocastrated bulls and 0.54 ± 0.06 ng/mL in the placebo group. The use of immunocastration with Bopriva has shown to be effective to reduce testosterone, sexual and aggressive behaviours on Holstein bulls