Control interno para evitar irregularidades en áreas críticas de la zona registral Sunarp – Pucallpa

This research was mainly aimed Diagnose and Analyze the Internal Control Registry Zone as a tool to prevent irregularities in critical areas of Accounting and Administration in order to optimize the management and position the corporate image. The study was not applied research experimental and correlational design. The population or universe of study was constituted all registry areas where staff, administrative, technical and main adherents as accountants, managers, economists, lawyers, engineers who perform various tasks in each unit and participated sample was selected intentionally being formed by 31 workers (officers, directors and employees) office of registry   Zone No. VI - home Pucallpa. Bibliographic work sheets, summary records and transcription, opinion survey questionnaire and interview card were used as instruments. The results show that most respondents agree that there is management documents, standards and guidelines, organizational structure and plan for flexibility; the accounting policies and Administrative Rules apply; which has management tools in making decisions to protect the corporate image and takes into account the sustainability of administrative accounting internal control documents. Concluding that the implementation of internal control favorable influence on the governance, making the assessment of the institutional image.La presente investigación tuvo como objetivo principal Diagnosticar y Analizar el Control Interno de la Zona Registral como herramienta para evitar irregularidades en áreas críticas de Contabilidad y Administración con la finalidad de optimizar la gestión y posicionar la imagen institucional. El estudio fue una investigación aplicada de tipo no experimental y diseño correlacional. La población o universo de estudio lo constituyo todas las Zonas Registrales donde participaron los funcionarios, personal administrativo, técnico y adherentes principales como Contadores, Administradores, Economistas, Abogados, Ingenieros que realizan labores diversas en cada unidad y la muestra fue seleccionada en forma intencionada estando conformada por los 31 trabajadores (funcionarios, directivos y trabajadores) de la oficina de la zona registral N° VI – sede Pucallpa. Se utilizaron como instrumentos las fichas de trabajo bibliográfico, fichas de resumen y transcripción, cuestionario de encuesta de opinión y cédula de entrevista. Los resultados muestran que la mayoría de los entrevistados coinciden en afirmar que existe documentos de gestión, normas y directivas, estructura orgánica y plan de flexibilidad; que se aplican los principios contables y Normas Administrativas; que cuenta con los instrumentos de gestión en la toma de decisiones para proteger la imagen institucional y que tiene en cuenta la sustentación de los documentos contable administrativos el control interno. Concluyendo que la aplicación del control interno influye favorablemente en la gestión institucional, logrando la valoración de la imagen institucional

Estimation in the Birnbaum-Saunders distribution based on scale-mixture of normals and the EM-algorithm

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Scale mixtures of normal (SMN) distributions are used for modeling symmetric data. Members of this family have appealing properties such as robust estimates, easy number generation, and efficient computation of the ML estimates via the EM-algorithm. The Birnbaum-Saunders (BS) distribution is a positively skewed model that is related to the normal distribution and has received considerable attention. We introduce a type of BS distributions based on SMN models, produce a lifetime analysis, develop the EM-algorithm for ML estimation of parameters, and illustrate the obtained results with real data showing the robustness of the estimation procedure.332171191Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)FONDECYT [1080326, 1090265]DIPUV [29-2006]Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)FONDECYT [1080326, 1090265]DIPUV [29-2006

Renegociaci?n de contratos de concesi?n en infraestructura de transporte : diagn?stico, an?lisis y propuestas de mejora

Como ha ocurrido en muchos otros pa?ses, en el Per?, tradicionalmente, el Estado ha sido el ?nico en asumir la responsabilidad de proporcionar infraestructura p?blica y de prestar los servicios asociados con esta. Vali?ndose de sus propios medios, ha tratado, durante muchos a?os, de cumplir con la responsabilidad de brindar a la poblaci?n carreteras, aeropuertos, plantas de tratamiento de agua, centrales de generaci?n el?ctrica, etc. Finalmente, el Estado peruano comprendi? que no ser?a posible lograr el desarrollo del pa?s apelando ?nicamente a sus recursos propios, sino que tambi?n era necesario contar con la inversi?n y la capacidad de la empresa privada, para incrementar las posibilidades de alcanzar sus metas. Este nuevo modelo econ?mico permiti? que el Estado delegue la gesti?n de los servicios p?blicos en una administraci?n privada, sin perjuicio de retener su titularidad y competencia para ejercer las correspondientes funciones de regulaci?n y fiscalizaci?n. Por tanto, el objetivo general del presente trabajo es proponer mejoras al dise?o inicial de los contratos de concesi?n en infraestructura de transportes. Para ello, se presenta y analiza el marco conceptual de los contratos de concesi?n en cuanto contratos administrativos, as? como las teor?as relacionadas con su renegociaci?n. Luego se describe el marco normativo e institucional del sistema de concesiones del Per?, as? como las normas aplicables a la renegociaci?n de los contratos de concesi?n en el sector Transportes. A continuaci?n se efect?a el diagn?stico, se identifican y analizan los temas considerados m?s relevantes y que con mayor frecuencia son objeto de modificaci?n contractual. Finalmente, se formulan propuestas de mejora del dise?o de los contratos de concesi?n. El objetivo es que estas permitan perfeccionar los documentos contractuales de los proyectos a partir de los cuales se originan los futuros procesos de promoci?n de la inversi?n privada, espec?ficamente en aquellos temas en los cuales resulta posible hallar una soluci?n a trav?s del dise?o contractual

Global Perspectives on Immunization During Pregnancy and Priorities for Future Research and Development: An International Consensus Statement

Immunization during pregnancy has been recommended in an increasing number of countries. The aim of this strategy is to protect pregnant women and infants from severe infectious disease, morbidity and mortality and is currently limited to tetanus, inactivated influenza, and pertussis-containing vaccines. There have been recent advancements in the development of vaccines designed primarily for use in pregnant women (respiratory syncytial virus and group B Streptococcus vaccines). Although there is increasing evidence to support vaccination in pregnancy, important gaps in knowledge still exist and need to be addressed by future studies. This collaborative consensus paper provides a review of the current literature on immunization during pregnancy and highlights the gaps in knowledge and a consensus of priorities for future research initiatives, in order to optimize protection for both the mother and the infant

Determinants of seasonal influenza vaccination in pregnant women in Valencia, Spain

Background: In most countries the coverage of seasonal influenza vaccination in pregnant women is low. We investigated the acceptance, reasons for rejection and professional involvement related to vaccine information in pregnant women in Valencia, Spain. Methods: Observational retrospective study in 200 pregnant women, 100 vaccinated and 100 unvaccinated, were interviewed during the 2014/2015 vaccination campaign. Electronic medical records, immunization registry and telephone interviews were used to determine reasons for vaccination and immunization rejection. Results: 40.5% of pregnant women in the health department were vaccinated. The midwife was identified as source of information for 89% of women. The vaccine was rejected due to low perceptions of risk of influenza infection (23%), lack of information (19%), considering the vaccine as superfluous (16%), close proximity of delivery date (13%) and fear of side effects (12%). Conclusion: Pregnant women in Spain declined to be vaccinated due to under-estimation of the risk of contracting or being harmed by influenza, and lack of information. Interventions aiming to optimize vaccination coverage should include information addressing the safety and effectiveness of the current vaccine together with improved professional training and motivation

Summary of Pb isotopic compositions in epitermal precios metal deposits, Orcopampa área of Southern Peru, Berenguela area of Western Bolivia, and the Maricunga belt in north-central Chile

The Mesozoic and Cenozoic Central Andes are divided into three Pb isotopic provinces, based upon the Pb isotopic compositions of ore minerals (MacFarlane et al., 1990). Macfarlane et al., 0990), furthermore, argue that the Pb isotopic compositions of the ore minerals reílect those of the igneous rocks associated with the deposits. Province I lies along the coast of Perú, Chile, and westernmost Bolivia. Mcsozoic and early Cenozoic volcapic and plutonic ares built upon a rifted and thinned continental margin dominate this province. Three subprovinces are distinguished based upon slight differences in Pb isotopic compositions. Province la includes northern and central Chile south of 19°S; province lb includes central Perú north of 13°S; whereas province le includes central and southern Perú between the two other subprovinces. Province II lies in the high Andes of central Perú and, perhaps, in northern Chile and Argentina, where miogeoclinal sedimentary rocks crop out and the crust underwent a lower magnitude of extension in the early Mesozoic. This region generally represents a back-arc position relative to the Mesozoic and early Cenozoic magmatic ares, and extensive magmatism related to the Andean cycle has only occurred since the Oligocene. Paleozoic ares are the dominant basement in this province. Province III lies in the Cordillera Oriental and Altiplano of Perú and Bolivia where Paleozoic, Mesozoic, and Cenozoic sedimentary rocks are multiply dcformed by thrust faults. Magma ti-e episodes of Triassic to Jurassic and Oligocene to Miocene age are documented. Proterozoic rocks of the Brazilian shicld are underthrust beneath the Cordillera Oriental, with the youngest shortcning episode beginning in the Oligocene. Province III is subdivided into two subprovinces: ma lies in southeastern Perú where both episodes of magmatism occurred, whereas IIIb lies in Bolivia where magmatism is primarily of Oligocene and Miocene age. Pb isotopic compositions for Province I are slightly less radiogenic than those from province II, whereas province III isotopic compositions are much more varied with consistently higher 207Pb/ 204pb and 208pb/204pb at a given 206pb/ 204pb_Province I Pb isotopic compositions (206pb/ 204pb =18.21-18.82; 207Pb/2<YíPb = 15.55-15.69; 2º8Pb/2º4Pb = 38.11-38.95) overlap with and extend below the average crustal growth curve of Staccy and Kramers (1975) on the uranogenic diagram (207pb/204pb versus 206pb/204Pb). Province lT Pb isotopic compositions (206pb/2<Yípb = 18.76-18.90; 207pb/204pb 15.62-15.73; 208pb/204pb 38.63-39.16) and Province III Pb isotopic compositions (206pb/204Pb 17.97-25.18; 207pb/204pb 15.51-16.00; 208pb/20/4pb 37.71-40.07) lie above the average crustal growth curve on the same diagram. The Pb isotopic compositions from these last two provinces require contribution from a high mu (238U/204pb) Proterozoic or Archean source. On the thorogcnic Pb isotopic variation diagram (208Pb/ 204Pb versus 206pb/204pb), isotopic compositions for province I, 11, and IIIa scatter along the average crustal growth curve of Stacey and Kramers (1975-) indicating that a time averaged Th/U ratio - 4 (the average cristal value) characterizes the Central Andes. Pb isotopic compositions for province IIIb are the most radiogenic and also the most heterogeneous. The variable radiogenic Pb isotopic compositions of province III suggcst heterogeneous upper cristal sources, whereas the isotopic compositions of province I probably reflect a mafic cristal lithospheric source, probably modified by subduction processcs. Province II isotopic compositions conceivably represent a mix betwecn the two model reservoirs

Plant trait and vegetation data along a 1314 m elevation gradient with fire history in Puna grasslands, Per\ufa

\ua9 2024. The Author(s). Alpine grassland vegetation supports globally important biodiversity and ecosystems that are increasingly threatened by climate warming and other environmental changes. Trait-based approaches can support understanding of vegetation responses to global change drivers and consequences for ecosystem functioning. In six sites along a 1314 m elevational gradient in Puna grasslands in the Peruvian Andes, we collected datasets on vascular plant composition, plant functional traits, biomass, ecosystem fluxes, and climate data over three years. The data were collected in the wet and dry season and from plots with different fire histories. We selected traits associated with plant resource use, growth, and life history strategies (leaf area, leaf dry/wet mass, leaf thickness, specific leaf area, leaf dry matter content, leaf C, N, P content, C and N isotopes). The trait dataset contains 3,665 plant records from 145 taxa, 54,036 trait measurements (increasing the trait data coverage of the regional flora by 420%) covering 14 traits and 121 plant taxa (ca. 40% of which have no previous publicly available trait data) across 33 families