Regulación anticorrupción para el auditor externo independiente en Colombia y los países americanos miembros de la Organización para la Cooperación y Desarrollo Económicos - OCDE

La corrupción preocupa a la mayoría de países, sobre todo aquellos regulados bajo ordenamientos democráticos, y a algunos organismos internacionales y regionales, que recomiendan prácticas tendientes a contrarrestar los actos de corrupción. Para dicho efecto, los gobiernos han desarrollado planes, estrategias y acuerdos para combatir la corrupción. También algunas organizaciones de carácter internacional como la Organización de Estados Americanos2, la Organización de Naciones Unidas3, y la Organización para la Cooperación y el Desarrollo Económico4, han realizado convenciones con el fin de escuchar la voz de los expertos en el tema y debatir sobre los avances de dichas iniciativas periódicas, sugiriendo buenas prácticas para que sean acogidas por los países miembros en su legislación y ordenamientos internos."Most countries are concerned about corruption, specially those regulated under democratic systems, as well as some international and regional organizations, who recommend practices aimed to counter acts of corruption. To this effect, the governments have developed plans, strategies and agreements to fight corruption. Also, other international organizations such as the Organization of American States, United Nations and the Organization for Economic Co- Operation and Development, have held conventions eventually, in order to. listen to the experts on the matter and debate about the updates of said initiatives, suggesting good practices to be accepted by the participating countries in their legislation and internal systems. In some member countries of the OECD, for example ""...internal and external audits are acknowledged as important processes to detect and investigate fraud and corruption through their role as supervisors of the legality and ownership of the incomes and expenses of the state"" (OCDE, 2000, p. 17). Consequently, the OECD has issued certain decisions, recommendations and other anticorruption instruments that are to be applied by the countries within the organization."Contador PúblicoPregrad

Reversible solid oxide cells for bidirectional energy conversion in spot electricity and fuel markets

The decarbonization of the energy system is one of the most complex and consequential challenges of the 21st century. Meeting this challenge will require the deployment of existing low carbon technologies at unprecedented scales and rates and will necessitate the development of new technologies that have the ability to transform variable renewable energy into high energy density products. Reversible Solid Oxide Cells (RSOCs) are electrochemical devices that can function both as fuel cells or electrolyzers: in fuel cell mode, RSOCs consume a chemical fuel (H₂, CO, CH₄, etc.) to produce electrical power, while in electrolysis mode they consume electric power and chemical inputs (H₂O, CO₂) to produce a chemical fuel (H₂, CO, CH₄, etc.). As such, RSOC systems can be thought of as flexible “energy hubs” that have unique potential to bridge the low power density renewable infrastructure with that of high energy density fuels in an efficient, dynamic, and bidirectional fashion. This dissertation explores the different operational sensitivities and design trade-offs of a methane based RSOC system, investigates the optimum operating strategies for a system that adapts to variations in the hourly spot electricity and fuel prices in Western Denmark, and provides an economic analysis of the system under a wide variety of design assumptions, operational strategies, and fuel and electricity market structures. In order to perform such comprehensive analyses, a 0-D computational model of a methane based RSOC system was developed in Python. In fuel cell mode, the system generates power by consuming natural gas, while in electrolysis mode the system generates synthetic natural gas (SNG) by electrolyzing steam and catalytically hydrogenating recycled CO₂ into CH₄ downstream of the RSOC. The model's flexibility enables the simulation of “part-load” operation, allowing the user to assess the changes in output, efficiency, and operating cost as the system is operated across multiple points. The model has the ability to evaluate the impact that changes in design choices and operating parameters (Area Specific Resistance, temperatures, current density, etc.) have on the system as it interfaces with time varying exogenous factors such as fuel and electricity prices. As such, one of the main contributions of this model is the ability to run simulations in which the operating strategy of the RSOC system responds and adapts to varying market signals. The computational model is used to develop a series of hourly optimizations for finding the optimal operating strategy for an RSOC system that can buy or sell electricity and gas in the spot electricity and natural gas markets in Western Denmark. After receiving an electricity and gas price signal, the optimization determines the operating mode (fuel cell, electrolysis or idle) and operating point (e.g., current density) that maximize the operating profits every hour for the given electricity and gas price pair. In order to avoid the speculation associated with traditional energy storage simulations, the system is “opened” at both ends, allowing it to instantaneously buy and sell any electricity or gas that is generated. Thus, the system never stores any of the products and it buys and sells them at the instantaneously available market price. By assuming that market prices reflect all existing information, this design choice removes the necessity of having to speculate about the future in order to determine the optimum operating strategy. This approach is one of the innovations presented in this work. The optimizations aim at maximizing the operating profits at each hour of the year, and decisions of operating mode and point are based on marginal operating costs for each electricity and natural gas price pair. The full economic analysis, however, requires the understanding of how design choices (e.g. operating limits, heat management, gas recycling systems, etc.) affect the investment costs, and therefore a Total Plant Cost (TPC) model is developed. For each design choice, the TPC model is used to compute a cost of the system per m² of active electrode area or kW of output. This value, assumed to be a sunk cost that does not affect the operating decision, together with the operating profits resulting from the optimization is used to assess the overall profitability of the system. For a system with 100m² of active electrode area, conventional costing metrics suggest that the balance of plant (BoP) components for managing the system's heat (Heat exchangers, evaporators, condensers) are the main cost drivers and represent roughly 50% of the TPC. The cost of the electrochemical RSOC stack, assembly, power inverter and piping represent 35% of the cost, with the other 15% coming from pumps, compressors and the methanation system. Twenty different optimization scenarios are developed in order to quantify the effect that system design choices, operating limits, and market prices have on the operating profile and on the overall economics of the system. The first 12 case studies are based on real hourly spot electricity and natural gas prices for the years 2009-2014 in Western Denmark. For the last 8 scenarios, a forecasted hourly time-series for electricity in the Danish grid for the year 2050 and two fixed SNG prices (high and a low) are used. The 2050 prices, which assume a fossil fuel free system, are used to understand the role and value that RSOC systems can offer in deeply decarbonized energy systems. For each optimization, different parameters such as the initial ASR and the operating limits (maximum current densities for each mode of operation) are varied in order to find the impact that these changes have on the system's design (balance of plant components), hourly operating mode, investment costs, hourly operating profits, and overall plant profits. For the 2009-2014 optimizations, it is found that the sale of electricity (fuel cell mode) and fuel (electrolysis mode) is not large enough to cover the fixed costs associated with the plant. Fuel cell mode dominates the operation (61% of the time) with electrolysis representing only ~ 4% of the operating hours. ASR is found to have an important impact on the system's economics, due to the fact that a lowering of the ASR leads to a reduction in the size of the heat management system, which in turn reduces the Total Plant Cost. For the 2050 dataset, it is found that under the high gas price scenario electrolysis mode dominates (50% of the time), and fuel cell operation represents 15% of the hours in the year. For the low SNG price, electrolysis still dominates (48% of the time), and fuel cell operation increases to 30% of the operating hours. Furthermore, for the high SNG scenario, the sale of fuel and electricity are large enough to cover the system's fixed cost, making the system attractive from an investment perspective. For the low SNG price, the system also becomes profitable when using ASR values of 0.4 ASR or below

El ejercicio de la transparencia en los estudiantes de la UNAM

Este trabajo hace mención a lo polisémico del concepto de transparencia, describe su desarrollo histórico internacional y nacional, como elemento para combatir la corrupción, el cómo se ha estructurado en el gobierno mexicano, así como en las universidades mexicanas, en especial en la Universidad Nacional Autónoma de México; Por lo que consta de cuatro capítulos, en los que se responde a la pregunta:¿Existe un ejercicio cotidiano de la transparencia, reflejado en su conocimiento y práctica de la transparencia, por parte de estudiantes de licenciatura del sistema escolarizado, del turno matutino, de la Facultad de Ciencias Políticas y Sociales, Facultad de Derecho, Facultad de Economía y Escuela Nacional de Trabajo Social, que se encuentran ubicadas en la Ciudad Universitaria de la Universidad Nacional Autónoma de México, que permita identificar la reproducción social y funcionalidad de la transparencia, en un gobierno democrático, en beneficio del Estado Mexicano, a través de una investigación descriptiva y cuantitativa.Universidad Nacional Autónoma de Méxic

La familia y la sobrevivencia del interno en los centros penitenciarios de la Ciudad de México

El ámbito penitenciario es, un espacio laboral que solo puede visualizarse desde los actores que se encuentran en dicho lugar, y en el que muchos trabajos señalan situaciones de corrupción, sin embargo, pocos trabajos describen lo que sucede dentro de un Centro de Readaptación Social de la Ciudad de México y las limitantes que encuentran los y las trabajadores sociales. El presente trabajo aborda la situación penitenciaria desde tres elementos: Un elemento jurídico que aborda la norma jurídica nacional e internacional de la reinserción social; otro elemento que es el contextual, refiere la situación en los Centros de Readaptación Social en la Ciudad de México y la problemática que se presenta; y un tercero que es el ambiente al que se enfrenta un presunto responsable de delito o un delincuente al ingresar al Reclusorio Preventivo Norte y lo fundamental que es el apoyo de la familia. Se da una conclusión sobre lo complejo que es laborar en el sistema penitenciario, para el trabajador social en lo sui géneris de la Ciudad de México.The penitentiary area, a space labor that only can visualize from the actors who are in the above mentioned place, where many works aim at situations of corruption, nevertheless little works describe what happens inside a Center of Social Readaptation of the Mexico City and the bounding ones to whom social workers are them and them.The present work approaches the penitentiary situation from three elements: A juridical element that approaches the juridical national and international norm of the social rehabil-itation; another element that is the contextual one, recounts the situation in the Centers of Social Readaptation in the City of Mexico and the problematics that one presents; and a third party that is the environment which there faces one supposed person in charge of crime or a delinquent, On having deposited to the Preventive Prison North and the fundamental thing that is the support of the family.Universidad Nacional Autónoma de Méxic

El ciberbullying, grooming y sexting, en la política pública mexicana: Un tema emergente para el trabajo social

El presente trabajo es una investigación que explora y describe la política pública nacional en México, desde el enfoque de la Alianza para el Gobierno Abierto, acerca de los comportamientos de los adolescentes en redes sociales, por medio de la recopilación de información de páginas web oficiales y no oficiales; aborda los aspectos conceptuales, jurídicos y referenciales del Ciberbullying, Grooming y Sexting, así como sustenta el tema como emergente para el Trabajo Social, con conceptos diferenciables de lo Social y Trabajo Social.The present work is an investigation that explores and describes the public policy national in Mexico, From the approach of the Alliance for the Opened Government, about the behaviors of the teenagers in social networks, by means of the summary of information of official and not official web pages; it addresses conceptual aspects, juridical and referential of the Ciberbullying, Grooming and Sexting, as well as it sustains the topic as emergent for the Social Work, with concepts distinguishable of the Social and Social Work.Facultad de Trabajo Socia

Incentivizing a carbon-free economy: a method to identify free-riders

Top-down approaches to reducing global carbon dioxide emissions have so far met with limited success, even though most countries accept the urgency of mitigating climate change and have entered into various agreements that should help reduce emissions. This article does not dismiss the importance of such "top-down" agreements for developing rational strategies to achieve declining total emissions, but it suggests a complementary approach to encourage immediate "bottom-up" progress on climate goals that do not need to wait for global cooperation. This paper develops a framework to identify free-riding behavior among countries that use three readily measured parameters of the country’s economy: carbon intensity, rate of change of the carbon intensity, and per capita GDP. It then goes on to propose a simple formula to calculate trade sanctions against a free-riding country that could be used in bilateral actions to incentivize carbon emissions reductions. The paper argues that the value of the goods, the difference in carbon intensity between the importer and exporter, and the cost of carbon removal can be used to calculate the unfair trade advantage of a free-riding country. The dynamics of the proposed framework are tested through three case studies, highlighting current free-rider behavior - based on historic emissions for the period 1991-2012; an lternate, hypothetical scenario whereby a subset of countries follow aggressive carbon emission reductions; and a 450 ppm stabilization scenario

Propuesta de intervención comunitaria con visión social empresarial en instituciones de asistencia privada, que brinden servicios de salud : Experiencia en Fundación Caritas Salud Familiar y Comunitaria. IAP

Al momento actual sigue preocupando que la profesión de Trabajo Social, no alcance el nivel de reconocimiento y posición que le corresponde tanto en el ámbito académico como en el laboral. Se considera que el momento es propicio por la globalización económica que vivimos, ello debe ser la pauta para hacer nuevas e innovadoras propuestas en beneficio de la sociedad y de los profesionales del Trabajo Social. Por tal motivo pareció importante que a través de la visión del Trabajo Social, promover el conocimiento de. la: intervención comunitaria con visión 'social empresarial en instituciones de asistencia privada que brinden servicios de salud, que facilite dar una atención. de calidad y calidez. El presente trabajo tiene como objetivo proponer una forma. de intervención comunitaria con visión social empresarial en instituciones de Asistencia Privada, cuya prioridad sea la salud de los individuos de una comunidad. Los objetivos específicos son el establecer el proceso para la propuesta de intervención comunitaria con visión social empresarial en Instituciones de Asistencia Privada, que brinden servicios de salud; determinar lo que es la visión social empresarial y los mecanismos de su utilización por Trabajo Social; y detallar lo realizado en el CECAMP "'La Pasión'" perteneciente a La Fundación Cáritas Salud Familiar y Comunitaria IAP. La hipótesis del trabajo es que una propuesta de intervención comunitaria con visión social empresarial aplicada en Instituciones de Asistencia Privada, que brinden servicios de salud, por parte de un licenciado en Trabajo Social, podrá detectar acciones y actitudes tanto administrativas como personales, que ocasionen un inadecuado funcionamiento en la institución, así como contribuirá al buen desempeño en la intervención comunitaria de dichas Instituciones.Universidad Nacional Autónoma de Méxic

La praxis de la transparencia como elemento que contribuye al Trabajo Social : Estudio en tres universidades públicas autónomas

El trabajo es un estudió teórico metodológico sobre la transparencia en México, que relaciona aspectos jurídicos, políticos y de trabajo social, de manera histórica, aborda la historicidad internacional desde la aparición del significado de la transparencia en los organismos internacionales de la ONU, el BM, el FMI, y el BID; para posteriormente abordar la transparencia en México en materia jurídica (Constitucional, Jurisprudencias, Leyes y normas), Política (4 Planes Nacionales de Desarrollo de 2001 a 2019), e Institucional (IFAI, INAI); así como seguir en lo referente a las Universidades Públicas Autónomas Federales y Estatales desde la transparencia, trastocando elementos históricos y actuales, constitucionales, leyes universitarias (reglamentos y normatividad interna); posterior a ello, se muestra el trabajo de investigación de la tesis doctoral, que incluyen los motivos, visiones y contexto en el que se desarrolla, este trabajo, así como se detalla el esquema metodológico y los resultados obtenidos de por medio de una investigación de campo virtual comparativa, en el que se emplean solicitudes de acceso a la Información Pública por medio de la Plataforma Nacional de Transparencia del Sistema Nacional de Transparencia, que identifique procesos, diferencias y semejanzas en la elección de directores, elección de académicos, el ejercicio fiscal de los años 2015, 2016 y 2017, y proyectos de investigación de la Escuela Nacional de Trabajo Social de la Universidad Nacional Autónoma de México, de la Facultad de Trabajo Social de la Universidad Autónoma de Nuevo León y de la Facultad de Trabajo Social de la Universidad Autónoma de Sinaloa, en el año de 2018. Finalmente se concluye con un análisis y propuesta, que relaciona la transparencia con el trabajo social, presenta un concepto de lo social así como del trabajo social, que permite observar su relación a partir de significados de Estado, gobernanza y ciudadanía, así como un modelo de investigación desde la transparencia, sin omitir la propuesta de elementos de intervención con educación en transparencia, que fortalezcan un ejercicio del trabajo social, actualizado y crítico, para los nuevos tiempos en materia de política pública.Doctorado cursado por convenio entre la Universidad Nacional Autónoma de México y la Universidad Nacional de La Plata de Argentina, mediante la gestión de la Escuela Nacional de Trabajo Social y la Facultad de Trabajo Social.Facultad de Trabajo Socia

The fluctuating resource hypothesis explains invasibility, but not exotic advantage following disturbance

Invasibility is a key indicator of community susceptibility to changes in structure and function. The fluctuating resource hypothesis (FRH) postulates that invasibility is an emergent community property, a manifestation of multiple processes that cannot be reliably predicted by individual community attributes like diversity or productivity. Yet, research has emphasized the role of these individual attributes, with the expectation that diversity should deter invasibility and productivity enhance it. In an effort to explore how these and other factors may influence invasibility, we evaluated the relationship between invasibility and species richness, productivity, resource availability, and resilience in experiments crossing disturbance with exotic seed addition in 1-m2 plots replicated over large expanses of grasslands in Montana, USA and La Pampa, Argentina. Disturbance increased invasibility as predicted by FRH, but grasslands were more invasible in Montana than La Pampa whether disturbed or not, despite Montana´s higher species richness and lower productivity. Moreover, invasibility correlated positively with nitrogen availability and negatively with native plant cover. These patterns suggested that resource availability and the ability of the community to recover from disturbance (resilience) better predicted invasibility than either species richness or productivity, consistent with predictions from FRH. However, in ambient, unseeded plots in Montana, disturbance reduced native cover by >50% while increasing exotic cover >200%. This provenance bias could not be explained by FRH, which predicts that colonization processes act on species? traits independent of origins. The high invasibility of Montana grasslands following disturbance was associated with a strong shift from perennial to annual species, as predicted by succession theory. However, this shift was driven primarily by exotic annuals, which were more strongly represented than perennials in local exotic vs. native species pools. We attribute this provenance bias to extrinsic biogeographic factors such as disparate evolutionary histories and/or introduction filters selecting for traits that favor exotics following disturbance. Our results suggest that (1) invasibility is an emergent property best explained by a community´s efficiency in utilizing resources, as predicted by FRH but (2) understanding provenance biases in biological invasions requires moving beyond FRH to incorporate extrinsic biogeographic factors that may favor exotics in community assembly.Fil: Pearson, Dean. United State Forest Service; Estados Unidos. University of Montana; Estados UnidosFil: Ortega, Yvette K.. United State Forest Service; Estados UnidosFil: Villarreal, Diego. Universidad Nacional de La Pampa. Facultad de Ciencias Exactas y Naturales; ArgentinaFil: Lekberg, Ylva. University of Montana; Estados UnidosFil: Cock, Marina Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Ciencias de la Tierra y Ambientales de La Pampa. Universidad Nacional de La Pampa. Facultad de Ciencias Exactas y Naturales. Instituto de Ciencias de la Tierra y Ambientales de La Pampa; ArgentinaFil: Eren, Ozkan. Adnan Menderes Universitesi; TurquíaFil: Hierro, Jose Luis. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Ciencias de la Tierra y Ambientales de La Pampa. Universidad Nacional de La Pampa. Facultad de Ciencias Exactas y Naturales. Instituto de Ciencias de la Tierra y Ambientales de La Pampa; Argentin