Segundo ejercicio del proceso selectivo para el ingreso en el Cuerpo Superior de la Administración de la Xunta de Galicia, escala superior de finanzas

Caso 1. Contabilidad financiera. Constitución y aportaciones en una sociedad anónima. Caso 2. Contabilidad financiera. Reglas de prorrata en el IVA. Caso 3. Contabilidad financiera. A) Adquisición de inmovilizado.B) Permutas. Caso 4. Contabilidad financiera. Inversión financiera en bonos en moneda extranjera. Caso 5. Contabilidad financiera. Subvenciones de capital entre partes vinculadas. Caso 6. Contabilidad financiera. Estado de flujos de efectivo. Caso 7. Matemática financiera. Operaciones diversas relativas a préstamos

Segundo ejercicio del proceso selectivo para el ingreso en el Cuerpo de Gestión de Administración de la Xunta de Galicia, Escala Técnica de Finanzas

Caso 1. Contabilidad financiera. Subvención de capital, préstamo bancario, adquisición de maquinaria con pago aplazado, capitalización de gastos financieros. Caso 2. Contabilidad financiera. Compras y ventas de mercaderías, contabilización del IVA, diferencias de cambio, regla de prorrata. Caso 3. Contabilidad financiera. Operaciones diversas relacionadas con el arrendamiento de dos edificios propiedad de la empresa. Caso 4. Contabilidad financiera. Operaciones diversas relacionadas con participación en capital

Tecnología low-cost para motivar al alumno

RESUMEN: La docencia en Estructura y Organización de Computadores se imparte habitualmente utilizando una arquitectura como referencia, siendo MIPS una de las más usadas. Sin embargo, su baja penetración en el mercado actual tiene un efecto desmotivador en los alumnos. Esto, junto con la mayor relevancia de la arquitectura ARM, nos ha hecho plantearnos considerarla como referencia en nuestros planes de estudios. Con este objetivo, se ha desarrollado un proyecto de innovación docente para rediseñar las materias implicadas. Esta modificación ha implicado cambios en el laboratorio en el que se desarrollan las prácticas, para el que se ha seleccionado Raspberry Pi, una plataforma de bajo coste basada en ARM. Como principal diferencia respecto a otras soluciones, se ha elegido el sistema operativo RISC OS, que permite realizas prácticas de programación en ensamblador y Entrada/Salida en el mismo entorno. Además, se ha desarrollado un depurador en ARM llamado !UCDebug. En este artículo se describen las diferentes etapas del proyecto y los resultados obtenidos. Cabe destacar que, en los dos cursos que lleva implantado, la motivación y asistencia de los alumnos ha aumentado considerablemente y la tasa de éxito ha subido hasta un 13 %.ABSTRACT: Computer Organization and Design is usually instructed using a computer architecture as reference. The MIPS architecture has been traditionally widespread in that regard. However, its current low market share discourages the students. This, coupled with the greater relevance of the ARM architecture, has motivated our switch to the latter as the reference in our degree. With this aim, a redesign of the involved courses has been carried out through an educational innovation project. One of the effects has been a transition to the low-cost ARM Raspberry Pi platform for the computer lab where students perform their practical sessions. As a major difference to the approach followed by other universities, the RISC Operating System has been chosen, allowing to perform both assembly and Input/Output practices within the same environment. Moreover, an ARM debugger called !UCDebug has been developed to alleviate the lack of userfriendly debugging tools. This article describes the stages of the project and the results achieved. Notably, student motivation and attendance has remarkably risen, and the success rate has grown up to 13% since the implementation.el Ministerio de Economía, Industria y Competitividad bajo contrato TIN2016-76635-C2-2-R (AEI/FEDER, UE) y el Ministerio de Ciencia, Innovación y Universidades bajo beca Juan de la Cierva FJCI-2017-31643

Assessing the Suitability of King Topologies for Interconnection Networks

In the late years many different interconnection networks have been used with two main tendencies. One is characterized by the use of high-degree routers with long wires while the other uses routers of much smaller degree. The latter rely on two-dimensional mesh and torus topologies with shorter local links. This paper focuses on doubling the degree of common 2D meshes and tori while still preserving an attractive layout for VLSI design. By adding a set of diagonal links in one direction, diagonal networks are obtained. By adding a second set of links, networks of degree eight are built, named king networks. This research presents a comprehensive study of these networks which includes a topological analysis, the proposal of appropriate routing procedures and an empirical evaluation. King networks exhibit a number of attractive characteristics which translate to reduced execution times of parallel applications. For example, the execution times NPB suite are reduced up to a 30 percent. In addition, this work reveals other properties of king networks such as perfect partitioning that deserves further attention for its convenient exploitation in forthcoming high-performance parallel systems

Uncontrolled donation programs after out-of-hospital cardiac arrest. An estimation of potential donors.

Objective To determine the number of potential deceased organ donors from out-of- hospital cardiac arrest cases (OHCA) attended by public physician-led emergency medical services in Spain, based on data recorded in the nationwide Spanish OHCA Registry (OHSCAR). Material and methods We analysed OHSCAR data on deceased OHCA patients in Spain during 13 months (1/10/2013 to 31/10/ 2014). Variables included age, sex, estimated OHCA time, cardiopulmonary resuscitation (CPR) start time and outcome. Inclusion criteria were: age 16–60 years, witnessed OHCA, no return of spontaneous circulation (ROSC) and time interval <15 min between OHCA occurrence and CPR initiation. Results Of a total 8789 cases, 3290 met the age criteria; of these, CPR was not witnessed in 745 cases. Among the remaining 2545 patients, 141 were included in uncontrolled donation after cardiac death (uDCD) programs, 902 arrived at the hospital with ROSC, 64 arrived with ongoing CPR and 15 cases were lost to follow-up. Of the remaining 1423 without ROSC, CPR initiation time was not recorded in 454 cases and 398 did not meet the time criteria <15 min between OHCA and CPR initiation. Finally, 571 met all the criteria and could have been potential donors. There were significant differences in the actual donors percentage from potential donors percentage between provinces with and without donor programs (141/322 = 43.8% versus 0/390 = 0%), but there were no differences in ROSC between the two types of provinces (418/1320 = 31.7% versus 652/1970 = 33.4%). Conclusions Many potential donors are missed in current clinical practice. uDCD programs are few and underused even in a country with high rates of organs transplantation.pre-print820 K

Predictive Power of the "Trigger Tool" for the detection of adverse events in general surgery: a multicenter observational validation study

Background In spite of the global implementation of standardized surgical safety checklists and evidence-based practices, general surgery remains associated with a high residual risk of preventable perioperative complications and adverse events. This study was designed to validate the hypothesis that a new “Trigger Tool” represents a sensitive predictor of adverse events in general surgery. Methods An observational multicenter validation study was performed among 31 hospitals in Spain. The previously described “Trigger Tool” based on 40 specific triggers was applied to validate the predictive power of predicting adverse events in the perioperative care of surgical patients. A prediction model was used by means of a binary logistic regression analysis. Results The prevalence of adverse events among a total of 1,132 surgical cases included in this study was 31.53%. The “Trigger Tool” had a sensitivity and specificity of 86.27% and 79.55% respectively for predicting these adverse events. A total of 12 selected triggers of overall 40 triggers were identified for optimizing the predictive power of the “Trigger Tool”. Conclusions The “Trigger Tool” has a high predictive capacity for predicting adverse events in surgical procedures. We recommend a revision of the original 40 triggers to 12 selected triggers to optimize the predictive power of this tool, which will have to be validated in future studies

Marine Biodiversity in the Caribbean: Regional Estimates and Distribution Patterns

This paper provides an analysis of the distribution patterns of marine biodiversity and summarizes the major activities of the Census of Marine Life program in the Caribbean region. The coastal Caribbean region is a large marine ecosystem (LME) characterized by coral reefs, mangroves, and seagrasses, but including other environments, such as sandy beaches and rocky shores. These tropical ecosystems incorporate a high diversity of associated flora and fauna, and the nations that border the Caribbean collectively encompass a major global marine biodiversity hot spot. We analyze the state of knowledge of marine biodiversity based on the geographic distribution of georeferenced species records and regional taxonomic lists. A total of 12,046 marine species are reported in this paper for the Caribbean region. These include representatives from 31 animal phyla, two plant phyla, one group of Chromista, and three groups of Protoctista. Sampling effort has been greatest in shallow, nearshore waters, where there is relatively good coverage of species records; offshore and deep environments have been less studied. Additionally, we found that the currently accepted classification of marine ecoregions of the Caribbean did not apply for the benthic distributions of five relatively well known taxonomic groups. Coastal species richness tends to concentrate along the Antillean arc (Cuba to the southernmost Antilles) and the northern coast of South America (Venezuela – Colombia), while no pattern can be observed in the deep sea with the available data. Several factors make it impossible to determine the extent to which these distribution patterns accurately reflect the true situation for marine biodiversity in general: (1) highly localized concentrations of collecting effort and a lack of collecting in many areas and ecosystems, (2) high variability among collecting methods, (3) limited taxonomic expertise for many groups, and (4) differing levels of activity in the study of different taxa