La auditoría cuando no es aplicable el principio de empresa en funcionamiento : la auditoría en el nuevo contexto derivado de la pandemia COVID-19

Debido a la crisis económica y financiera sufrida en 2007, muchas empresas desaparecieron y tanto para las propias entidades como para los profesionales se incrementaron las dificultades para confeccionar o elaborar las cuentas anuales correspondientes (incluyendo valoraciones), especialmente en las empresas en liquidación. Es importante resaltar que por ese momento en España no existía una norma específica para aquellas entidades que no tenían viabilidad en el futuro. Con el objetivo de solucionar lo comentado en el párrafo anterior, el ente regulador: Instituto de Contabilidad y Auditoría de Cuentas, en adelante ICAC, publicó una norma concreta para dar respuesta a la problemática contable de las entidades sin viabilidad futura o en liquidación, estableciendo criterios específicos para tener en cuenta cuando en el momento de elaborar la información financiera no se pudiera garantizar la continuidad de la actividad de la empresa o incluso estuviera decidida la no continuidad de la misma. Concretamente, se trata de Resolución del 18 de octubre de 2013, que trata sobre el marco de información financiera cuando no resulta adecuada la aplicación del Principio de Empresa en Funcionamiento1 o PEF. En el desarrollo de este trabajo y tras una breve introducción, analizaremos la normativa vigente para las sociedades que no aplican el principio de empresa en funcionamiento desde el punto de vista de la auditoría de cuentas anuales y posteriormente se abordará la cuestión de la auditoría en el nuevo contexto derivado de la pandemia COVID-19, es decir, analizaremos los posibles efectos en la auditoria en general y en el trabajo del auditor en particular como consecuencia de las situaciones excepcionales provocadas por la pandemia COVID-19.Due to the economic and financial crisis suffered in 2007, many companies disappeared and both for the entities themselves and for the professionals, the difficulties to prepare the corresponding annual accounts (including valuations) increased, especially for companies in liquidation. It is important to point out that at that time in Spain there was no specific regulation for those entities that were not viable in the future. With the aim of resolving what was discussed in the previous paragraph, the regulatory body: Accounting and Auditing Institute, hereinafter ICAC, published a specific rule to respond to the accounting problems of entities without future viability or in liquidation, establishing Specific criteria to be taken into account when, at the time of preparing the financial information, the continuity of the company's activity could not be guaranteed or it was even decided not to continue it. Specifically, it is a Resolution of October 18, 2013, which deals with the financial information framework when the application of the Running Company Principle (RCP) or “Going Concern” is not appropriate. In the development of this work, and after a brief introduction, we will analyze the regulations in force for companies that do not apply the going concern principle from both the accounting and the auditing of annual accounts point of view, and then we will address the issue of auditing in the new context arising from the COVID-19 pandemic, that is, we will analyze the possible effects on auditing in general and on the auditor's work in particular as a result of the exceptional situations caused by the COVID-19 pandemic.Máster en Auditoría de Cuentas (M142

Análisis de los marcadores bioquímicos utilizados en el cribado de aneuploidías, en gestaciones sucesivas

El objetivo de este trabajo es estudiar el comportamiento de las variables del cribado combinado en el primer trimestre en gestaciones sucesivas en la misma paciente. También se intentará determinar si el sexo fetal influye en los niveles de los distintos parámetros ecográficos y bioquímicos

El soporte Documental Para la Historia del Ecuador

Documentales como “La muerte de Jaime Roldos”, “La desaparición de los hermanos Restrepo” y “AVC del sueño al caos” son producciones que rescatan parte de la historicidad del país, que ni la educación ni el periodismo se han encargado de indagar y difundir hasta el día de hoy. Estos documentales representan un periodo olvidado del Ecuador, finales del periodo de dictadura y el primer gobierno democrático del país. Es necesario indagar en la importancia de la circulación del documental de temas histórico – político, para rescatar la memoria de un periodo, en una época donde los medios tienen una visión parcializada de la historia y la información de un país. Es menester analizar la imagen cinética, específicamente del documental, siendo el formato cinematográfico no ficcional que se presta para tratar los temas socio político, histórico e investigativos idóneamente. Analizando como el documental toma un personaje concreto de la historia como eje central para construir la escena nacional en determinado periodo histórico (1979 – 1990) que ha tenido poca difusión y, o que se encuentran en registros con acceso limitado. Estos documentales se construyen con varios elementos intertextuales como la fotografía , videos, testimonios, narraciones en voice over que han tomado años a sus directores para completar estos trabajos investigativos, por lo que amerita mucho su análisis técnico como iconográfico e histórico teniendo en cuenta los elementos que intervienen en el proceso de comunicación desde los autores, el espectador, hasta el contexto, la estructura del film y los procesos de recepción

Análisis de caso sobre la gestión de una marca de diseño independiente de indumentaria en Quito

Se analizan las prácticas de gestión comunicacional de Mashasha, una casa de diseño independiente de indumentaria de la ciudad de Quito, para observar sus estrategias comunicativas de posicionamiento en el mercado. Mediante una investigación de tipo mixto, que contempla entrevistas a su creadora y encuestas al público objetivo, se determina que existen importantes brechas en la gestión de marca por falta de conocimiento de su creadora y los costos de este proceso, lo cual genera un escaso reconocimiento de esta casa de diseño aun cuando el público tiene conocimiento sobre este ámbito comercial y que lleva, finalmente, a su desaparición.The communicational management practices of Mashasha, an indepedent clothing design house, from Quito, Ecuador, are analyzed to observe its communication strategies for positioning in the market. Through a mixed type investigation which includes interviews to the brand creator and surveys to the target audience, it is determined that there are significant gaps in the brand management as a result of the lack of knowlege of its creator and the costs of this process, which leads to a poor recognition of the design house, even though the public has a knowledge about this comercial field and that leads, eventually, to its disappearance.As práticas de gestão comunicacional da Mashasha, casa independente de design de roupas da cidade de Quito, são analisadas para observar suas estratégias de comunicação para o posicionamento no mercado. Por meio de uma investigação do tipo misto, que inclui entrevistas com seu criador e pesquisas com o público-alvo, constata-se que existem lacunas significativas na gestão da marca devido ao desconhecimento de seu criador e aos custos desse processo, o que gera pouco reconhecimento de esta design house embora o público tenha conhecimento desta área comercial e isso conduza, finalmente, ao seu desaparecimento

Maritime Data Transfer Protocol (MDTP): A Proposal for a Data Transmission Protocol in Resource-Constrained Underwater Environments Involving Cyber-Physical Systems

The utilization of autonomous maritime vehicles is becoming widespread in operations that are deemed too hazardous for humans to be directly involved in them. One of the ways to increase the productivity of the tools used during missions is the deployment of several vehicles with the same objective regarding data collection and transfer, both for the benefit of human staff and policy makers. However, the interchange of data in such an environment poses major challenges, such as a low bandwidth and the unreliability of the environment where transmissions take place. Furthermore, the relevant information that must be sent, as well as the exact size that will allow understanding it, is usually not clearly established, as standardization works are scarce in this domain. Under these conditions, establishing a way to interchange information at the data level among autonomous maritime vehicles becomes of critical importance since the needed information, along with the size of the transferred data, will have to be defined. This manuscript puts forward the Maritime Data Transfer Protocol, (MDTP) a way to interchange standardized pieces of information at the data level for maritime autonomous maritime vehicles, as well as the procedures that are required for information interchange.SWARMs (Smart and Networking Underwater Robots in Cooperation Meshes) 1034 European research project. It is under Grant Agreement 1035 n.662107-SWARMs-ECSEL-2014-1 and is being partially supported by the Spanish Ministry of Economy and Competitiveness (Ref: PCIN-2014-022-C02-02) and the ECSEL JU

Personas rechazadas por la moda mujeres talla plus

This senior project is a study on plus size women that are rejected by the standards of fashion, how they feel and how this is an influence on their lives as not having access to fashion or generally dress in their size. It also proposes a solution with theoretical foundations of the art of pattern making and garment making, beyond the cost or standards established by certain industries, and aims to demonstrate that clothes made for standard sizes can also be made for plus sizes without sacrificing quality or design of the garment. This is made by an exhibition with a collection worn by standard size and plus size women.Este trabajo de titulación es un estudio sobre las mujeres de talla grande que son rechazadas por los estándares de la moda, explora cómo se sienten y cómo influencia en su vida el no tener acceso a la moda o en general a indumentaria de su talla en nuestro país. Además, propone una solución con fundamentos teóricos sobre la técnica de patronaje y confección de prendas, más allá del costo o estándares establecidos por ciertas industrias, y pretende demostrar que la indumentaria realizada para tallas estándar puede ser también elaborada para tallas grandes sin necesidad de sacrificar la calidad o el diseño de la prenda

Detection of antibiotics in goats' milk: Comparison of different commercial microbial inhibitor tests developed for the testing of cows' milk

[EN] Nine microbial inhibitor tests validated for cows' milk (BR-AS Special, CMT-Copan Milk Test, Delvotest SP-NT, Delvotest T, Brilliant Black Reduction Test MRL, Charm Blue Yellow II, Charm CowSide II, Eclipse 100, Eclipse 3G) were applied to milk samples from 200 different individual goats. Interpretation of the results was based on visual and instrumental reading. Samples initially testing positive were retested and also tested after a milk pre-treatment (heat treatment, fat removal or fat removal followed by heat treatment). With instrumental reading, most microbial tests commonly used for bovine milk were suitable for goats' milk (specificity 95%), except for BR-AS Special, Charm Blue Yellow II and Delvotest SP-NT. However, visual reading of the results decreased the specificity, with 95% specificity only for CMT-Copan Milk Test, Eclipse 3G and Delvotest T. Fat removal followed by heat treatment proved the most appropriate milk treatment to reduce false positive results for almost all tests.This work forms part of the grant EEBB-I-13-06255 financed by the Ministry of Science and Innovation (Madrid, Spain). The authors are grateful to Analytik in MilchProduktions-und Vertriebs-GmbH, Charm Sciences Inc., DSM Food Specialties, ZEULAB S.L. for their technological support. The authors thank MCC-Vlaanderen and Comite du Lait for the assistance with milk quality and composition analysis and appreciate the cooperation of the commercial dairy goat farms: J. VanWaes (Zaffelare, BE), 't Eikenhof (Lokeren, BE) and 't Leenhof (Zele, BE).Romero Rueda, T.; Van Weyenberg, S.; Molina Pons, MP.; Reybroeck, W. (2016). Detection of antibiotics in goats' milk: Comparison of different commercial microbial inhibitor tests developed for the testing of cows' milk. International Dairy Journal. 62:39-42. https://doi.org/10.1016/j.idairyj.2016.07.004S39426

Colloidal stability of gadolinium-doped ceria powder in aqueous and non-aqueous media

In this work the colloidal behaviour of Ce0.9Gd0.1O2-δ powder in aqueous and non-aqueous media (ethanol) is studied. Commercial powder was characterised by particle size distribution, specific surface area measurements, X-ray diffraction and scanning electron microscopy. Diluted suspensions were characterised by particle size distribution and zeta potential, using dynamic light scattering and laser Doppler velocimetry principles, respectively. The solubility of the powder in water as a function of pH was analysed by inductively coupled plasma atomic emission spectrometry. Colloidal stability was studied as a function of pH, type and concentration of dispersants (polyacrylic-based deflocculant in water and a phosphate ester in ethanol). The time stability of the suspensions was analysed by multiple light scattering. The most stable suspension was obtained with a phosphate ester content of 2.0wt% in ethanol. Finally, preliminary coatings have been obtained by dip coating using concentrated suspensions, which could be accessible to industrial scale so that they can be used as interlayers in solid oxide fuel cells. © 2012 Elsevier Ltd.We would like to thank grants PSE-120000-2008-0040 and MAT2009-14324-C02-01, financed by the Spanish Government (Ministerio de Ciencia e Innovación) and Feder Program of the European Community, and PI/116, financed by the Aragón Government.Peer Reviewe

Interference of non-specific detergents in microbial inhibitor test results for screening antibiotics in goat s milk

[EN] Cleaning and disinfection of dairy equipment is essential to ensure the hygienic quality of milk. Occasionally, some farmers use washing-up liquids and disinfectants for home use, especially when cleaning procedures are carried out manually. Residues of detergents and disinfectants in milk may interfere with the response of microbial inhibitor tests used for screening antibiotics in milk. Therefore, the aim of this study was to evaluate the interference of non-specific detergents in screening tests (BRT MRL; Delvotest SP-NT MCS; Eclipse 100) for goat s milk. Twelve replicates of eight concentrations of five washing-up liquids (0 1%) and one disinfectant (0 1%) were analysed. The results showed that the presence of washing-up liquids at concentrations of ≥1 ml/l leads to positive results in microbial tests. In particular, the product containing sodium laureth sulphate and ethanol produced the largest number of positive outcomes. The presence of disinfectant based on sodium hypochlorite did not affect the test response. The detection capabilities of microbial inhibitor tests for penicillins were also studied in milk with and without cleaning products, calculating the dose response curve with eight concentrations of amoxicillin, ampicillin, benzylpenicillin and cloxacillin, respectively. The detection limits of the screening tests for penicillins were not modified substantially by the cleaning product based on sodium laureth sulphate and ethanol. Residues of cleaning agents in milk can be avoided when specific detergents and disinfectants for milking equipment are used and good cleaning practices are applied.This work forms part of the Project AGL 2009-11524 financed by the Ministry of Science and Innovation (Madrid, Spain).Romero Rueda, T.; Beltrán Martínez, MC.; Althaus, RL.; Molina Pons, MP. (2016). Interference of non-specific detergents in microbial inhibitor test results for screening antibiotics in goat s milk. Journal of Applied Animal Research. 45(1):159-163. https://doi.org/10.1080/09712119.2015.1129341S159163451Beltrán, M. C., Berruga, M. I., Molina, A., Althaus, R. L., & Molina, M. P. (2015). Performance of current microbial tests for screening antibiotics in sheep and goat milk. International Dairy Journal, 41, 13-15. doi:10.1016/j.idairyj.2014.09.007Carlsson, Å., Björck, L., & Persson, K. (1989). Lactoferrin and Lysozyme in Milk During Acute Mastitis and Their Inhibitory Effect in Delvotest P. Journal of Dairy Science, 72(12), 3166-3175. doi:10.3168/jds.s0022-0302(89)79475-3Dubeuf, J.-P., de A. Ruiz Morales, F., & Castel Genis, J. M. (2010). Initiatives and projects to promote the Mediterranean local cheeses and their relations to the development of livestock systems and activities. Small Ruminant Research, 93(2-3), 67-75. doi:10.1016/j.smallrumres.2010.03.001LÓOPEZ, M. B., JORDÁN, M. J., GRANADOS, M. V., FERNÁNDEZ, J. C., CASTILLO, M., & LAENCINA, J. (1999). Viscosity changes during rennet coagulation of Murciano-Granadina goat milk. International Journal of Dairy Technology, 52(3), 102-106. doi:10.1111/j.1471-0307.1999.tb02081.xMERIN, U., ROSENTHAL, I., BERNSTEIN, S., & POPEL, G. (1985). The effect of residues of detergents and detergents-sanitizers on the performance of antibiotic test and the organoleptic quality of milk. Le Lait, 65(649-650), 163-167. doi:10.1051/lait:1985649-65011Oh, D.-H., & Marshall, D. L. (1993). Antimicrobial activity of ethanol, glycerol monolaurate or lactic acid against Listeria monocytogenes. International Journal of Food Microbiology, 20(4), 239-246. doi:10.1016/0168-1605(93)90168-gPontefract, R. D. (1991). Bacterial Adherence: Its Consequences in Food Processing. Canadian Institute of Food Science and Technology Journal, 24(3-4), 113-117. doi:10.1016/s0315-5463(91)70033-3Romero, T., Beltrán, M. C., Althaus, R. L., & Molina, M. P. (2014). Detection of antibiotics in goat’s milk: effect of detergents on the response of microbial inhibitor tests. Journal of Dairy Research, 81(3), 372-377. doi:10.1017/s0022029914000259Romero, T., Beltrán, M. C., Pérez-Baena, I., Rodríguez, M., & Molina, M. P. (2014). Effect of the presence of colostrum on microbial screening methods for antibiotic detection in goats’ milk. Small Ruminant Research, 121(2-3), 376-381. doi:10.1016/j.smallrumres.2014.07.007ROMERO, T., BELTRÁN, M. C., REYBROECK, W., & MOLINA, M. P. (2015). Effect In Vitro of Antiparasitic Drugs on Microbial Inhibitor Test Responses for Screening Antibiotic Residues in Goat’s Milk. Journal of Food Protection, 78(9), 1756-1759. doi:10.4315/0362-028x.jfp-15-020Sierra, D., Sánchez, A., Contreras, A., Luengo, C., Corrales, J. C., Morales, C. T., … Gonzalo, C. (2009). Detection limits of four antimicrobial residue screening tests for β-lactams in goat’s milk. Journal of Dairy Science, 92(8), 3585-3591. doi:10.3168/jds.2008-1981Valladao, M., & Sandine, W. E. (1994). Quaternary Ammonium Compounds in Milk: Detection by Reverse-Phase High Performance Liquid Chromatography and Their Effect on Starter Growth. Journal of Dairy Science, 77(6), 1509-1514. doi:10.3168/jds.s0022-0302(94)77090-9Zeng, S. S., Escobar, E. N., & Brown-Crowder, I. (1996). Evaluation of screening tests for detection of antibiotic residues in goat milk. Small Ruminant Research, 21(2), 155-160. doi:10.1016/0921-4488(95)00822-