La construcción de la objetividad en la contabilidad

Accounting standards have been established as a condition that must comply the accounting information, the "objectivity". As standards have been established by consensus, also the meaning of this term has been agreed, and it has varied over time.We consider interesting and useful approach to its meaning, and contribute, from different perspectives, a greater understanding of its scope, its advantages and disadvantages.Las normas contables han establecido como condición que debe cumplir la información contable, la “objetividad”. Como las normas han sido establecidas por consenso, también el significado de este término ha sido consensuado, y ha ido variando a través del tiempo. Consideramos interesante y útil acercarse a su significado, y aportar, desde diferentes perspectivas, una mayor comprensión de sus alcances, sus ventajas y desventajas

Nuevas tendencias en el diseño de materiales y estructuras

El presente texto incluye temas como las nuevas herramientas para la modelación de diferentes problemas relacionados con la Ingeniería Civil; la implantación de un modelo matemático para el análisis dinámico no lineal de las viviendas prefabricadas, que permite simular el comportamiento histerético del sistema estructural de la vivienda a partir del comportamiento cíclico experimental; las herramientas de la inteligencia artificial (las redes neuronales) para la modelación de fenómenos complejos presentes en el comportamiento de algunos materiales, en este caso en tres arenas típicas y su relación esfuerzo-deformación; nuevos enfoques en el diseño de estructuras y materiales, nuevas tendencias de diseño tanto de las estructuras como en los materiales compuestos; una perspectiva sobre nuevos materiales compuestos o alternativos, que proponen materiales de origen natural combinados con materiales tradicionales en la industria de la construcción. Presenta una breve descripción de los materiales compuestos, tipo sándwich, y propone un nuevo compuesto a partir de conglomerados de material vegetal y ferrocemento. E incluye el estudio de los suelos residuales estabilizados con cal y se evalúa su comportamiento mecánico.PRÓLOGO............. 15 PRESENTACIÓN.............. 17 Primera parte Nuevas herramientas para la modelación de problemas en Ingeniería Civil Capítulo 1 APLICACIÓN DEL MODELO DE Bouc y Wen EN EL ANÁLISIS SÍSMICO DE VIVIENDAS PREFABRICADAS Daniel Alveiro Bedoya Ruiz 1.1 INTRODUCCIÓN.............. 21 1.2 AVANCES EN EL MODELO DE Bouc y Wen............. 23 1.3 SISTEMAS HISTERÉTICOS NO LINEALES............ 27 1.3.1 Ecuación de movimiento............ 30 1.3.2 Parámetros de forma de la histéresis............ 31 1.3.3 Disipación de energía............. 34 1.3.4 Rigidez, resistencia y estrangulamiento..............35 1.4 Identificación de sistemas y control.............. 37 1.5 APLICACIÓN DEL MODELO EN VIVIENDAS PREFABRICADAS............. 38 1.5.1 El modelo en casas prefabricadas de ferrocemento............. 41 1.5.2 Dinámica y comportamiento no lineal............. 44 1.6 CONCLUSIÓN............ 45 Capítulo 2 DETERMINACIÓN DE LA RELACIÓN CONSTITUTIVA DE LAS ARENAS USANDO REDES NEURONALES ARTI FICIALES (RNA) Hernán Eduardo Martínez-Carvajal - Márcio Muniz de Farias 2.1 INTRODUCCIÓN............ 51 2.2 MODELAMIENTO CONSTITUTIVO DE MATERIALES........... 53 2.3 MODELAMIENTO CONSTITUTIVO USANDO REDES NEURONALES ARTIFICIALES............. 55 2.4 LA BASE DE DATOS............ 56 2.5 LA ARQUITECTURA DE LA RED NEURONAL............... 58 2.6 RESULTADOS DE LA SIMULACIÓN............. 60 2.7. CONCLUSIONES.............. 65 Segunda parte Nuevos enfoques en el diseño de materiales y estructuras Capítulo 3 Diseño por desplazamientos de pilares de puentes Matthew J. Tobolski - José I. Restrepo 3.1 INTRODUCCIÓN............ 69 3.2 ESPECTRO DEL DISEÑO............. 72 3.3 AMORTIGUAMIENTO............ 74 3.4 RESPUESTA INÉLASTICA............. 75 3.5 COMBINACIÓN DE FACTORES DE AMPLIFICACIÓN DE DESPLAZAMIENTO............. 79 3.6 CAPACIDAD DE DESPLAZAMIENTO............ 80 3.7 PROCEDIMIENTO DE DISEÑO............ 85 3.8 OBJETIVO DE DESEMPEÑO DE SEGURIDAD DE LA VIDA.............. 86 3.9 OBJETIVO DE DESEMPEÑO DE FUNCIONAMIENTO INMEDIATO.............. 89 3.10 DISEÑO DE LOS ELEMENTOS............. 92 3.11 ANÁLISIS PARAMÉTRICO............. 93 3.12 EXIGENCIA SÍSMICA Y DUCTILIDAD DE CURVATURA.............. 93 3.13 PROPORCIÓN DE LA ROTACIÓN RESIDUAL............. 94 3.14 DIÁMETRO Y ALTURA DE LA COLUMNA.............. 95 3.15 CONCLUSIONES.............. 98 3.16 APÉNDICE. EJEMPLO DE DISEÑO............... 99 Capítulo 4 UN NUEVO ENFOQUE PARA EL ANÁLISIS Y DISEÑO DE ESTRUCTURAS DE HORMIGÓN ARMADO Héctor Guillermo Urrego Giraldo 4.1 INTRODUCCIÓN.............. 111 4.2 COMPORTAMIENTO DEL HORMIGÓN............. 113 4.3 COMPORTAMIENTO DEL ACERO.............. 115 4.4 CURVATURA.............. 117 4.5 EJEMPLO 1.............. 123 4.6 MÉTODO PROPUESTO............... 136 4.7 EJEMPLO 2............. 138 4.8 CONCLUSIONES............... 144 Capítulo 5 DESEMPEÑO SÍSMICO DE PÓRTI COS PLANOS DE ACERO CON EL SISTEMA KNEE-BRACING Ricardo León Bonett Díaz - Carolina López Toro 5.1 INTRODUCCIÓN.............. 147 5.2 MARCO CONCEPTUAL.............. 149 5.3 CRITERIOS PARA ESCOGER EL KNEE Y EL BRACE.............. 151 5.4 CASO DE ESTUDIO............. 153 5.5 INCORPORACIÓN DEL DISPOSABLE KNEE BRACING............. 165 5.6 EVALUACIÓN DE LA CAPACIDAD SÍSMICA............. 167 5.7 ANÁLISIS DE RESULTADOS.............. 172 5.8 CONCLUSIONES................ 176 Capítulo 6 TENDENCIAS EN EL DISEÑO DE MEZCLAS ASFÁLTI CAS EN CALIENTE ¡MARSHALL vs SUPERPAVE! Carlos Rodolfo Marín Uribe 6.1 INTRODUCCIÓN.............. 179 6.2 DESCRIPCIÓN DE LAS METODOLOGÍAS DE DISEÑO............... 180 6.3 Algunas diferencias entre las dos metodologías.............. 190 6.4 DESARROLLO DE UN TRABAJO EXPERIMENTAL.............. 192 6.4.1 Selección de materiales............ 192 6.4.2 Obtención del porcentaje óptimo de asfalto........... 195 6.4.3 Caracterización mecánica y dinámica de las mezclas asfálticas............. 195 6.5 ANÁLISIS DE RESULTADOS.............. 203 6.6 CONCLUSIONES............... 204 Capítulo 7 EL EFECTO ARCO EN SUELOS John Mario García Giraldo 7.1 INTRODUCCIÓN............. 209 7.2 EL ARCO COMO FORMA ESTRUCTURAL.............. 210 7.2.1 Definición de arco.............. 210 7.2.2 Historia del arco como elemento estructural............. 211 7.3 F ORMAS DE ARCO............ 212 7.4 EFECTO DE LA GEOMETRÍA ESTRUCTURAL EN LA DISTRIBUCIÓN DE TENSIONES EN EL INTERIOR DE UN ELEMENTO............. 215 7.4.1 Esfuerzos en un elemento estructural............. 215 7.4.2 Distribución de tensiones en el interior de un elemento estructural............. 216 7.5 GEOMETRÍAS ÓPTIMAS............... 219 7.6 ESTUDIO DEL EFECTO ARCO EN LOS SUELOS............ 220 7.6.1 Efecto de arco sobre una escotilla móvil (trapdoor).............. 220 7.6.2 Análisis del efecto arco en los suelos por Terzaghi en 1945........... 222 7.7 ANÁLISIS DEL EFECTO ARCO EN LOS SUELOS POR HANDY EN 1985.............. 226 7.8 ANÁLISIS DEL EFECTO ARCO EN LOS SUELOS POR HARROP EN 1989.............. 233 7.9 ANÁLISIS DEL EFECTO ARCO EN LOS SUELOS POR SALGADO EN 2002.............. 237 7.10 CONCLUSIONES............ 241 Tercera parte Nuevos materiales compuestos o alternativos Capítulo 8 MATERIALES COMPUESTOS A BASE DE FERROCEMENTO Y MATERIAL VEGETA L Daniel Alveiro Bedoya Ruiz - Juan Camilo Aldana Barrera - Leonardo Ávila Vélez 8.1 INTRODUCCIÓN.............. 247 8.2 MATERIALES COMPUESTOS.............. 249 8.2.1 Núcleo............. 252 8.2.2 Corteza estructural............. 253 8.2.3 Sistemas constructivos............ 254 8.3 COMPORTAMIENTO EXPERIMENTAL DE LOS COMPUESTOS DE FERROCEMENTO Y MATERIAL VEGETAL............. 255 8.3.1 Núcleo de material vegetal............ 256 8.3.2 Corteza de ferrocemento.............. 260 8.3.3 A. 3.3 paneles de ferrocemento con núcleo vegetal............. 261 8.4 CONCLUSIONES.............. 266 Capítulo 9 COMPORTAMIENTO MECÁNICO DE SUELOS RESIDUALES ESTABILIZADO S César Augusto Hidalgo Montoya - Mario Alberto Rodríguez Moreno 9.1 INTRODUCCIÓN.............. 271 9.2 ESTABILIZACIÓN DE SUELOS CON CAL............. 273 9.3 PROPIEDADES RESILIENTES O RESILIENCIA............... 275 9.4 CARGAS EN EL PAVIMENTO.............. 276 9.4.1 Tipos de cargas que actúan............. 276 9.4.2 Duración de la carga cíclica............. 279 9.5 MÓDULO RESILIENTE............. 279 9.6 F ACTORES GENERALES QUE AFECTAN EL MÓDULO RESILIENTE............. 281 9.6.1 Factores que afectan el Mr de suelos finos............ 281 9.6.2 Factores que afectan el Mr de materiales granulares............ 284 9.7 ENSAYOS PARA DETERMINAR EL MÓDULO RESILIENTE.............. 286 9.8 CORRELACIONES............... 289 9.9 PROPIEDADES RESILIENTES DE SUELOS ESTABILIZADOS.............. 290 9.10 ENSAYOS DE LABORATORIO.............. 292 9.11 ANÁLISIS DE RESULTADOS............... 295 9.11.1 Compresión simple............ 296 9.11.2 Tracción indirecta............. 299 9.11.3 CBR............. 300 9.11.4 Módulo resiliente.............. 302 9.12 CONCLUSIONES.............. 30

Body Image Perception and Internalization Problems Indicators in Mexican Adolescents

The aim of the study was to determine the existing differences by gender in the indicators of internalizing problems regarding the body image perception of Mexican adolescents. A descriptive and transversal study was developed. The participants were students from four public middle schools in Guadalajara Mexico. The instrument used was an online survey constituted by a sociodemographic section, an internalizing problems indicators scale (α = .85) and a body image perception scale (α = .70). Parental consent was obtained using a waiver of active consent. The survey was applied online, during school hours at the computer labs. Descriptive statistics were calculated for the sociodemographic data and the body perception scale. Z-scores were determined for the internalizing problems scale, being categorized into a three level rank. Statistical differences were estimated by gender using one-way analysis of variance (ANOVA). The sample included 2080 adolescents with a mean age of 13.6 years (SD 1), of which 51% (1059) were female and 49% (1021) male. 18.1% of the participants that describe themselves as about the right weight, followed by 13.9% that do it as slightly overweight, indicating that they are trying to lose weight. Regarding the differences by gender, 16% of the males and 17.9% of the females have high indicators of internalizing problems. Taking into consideration the body image, the males that describe themselves as very overweight and the females that do it as very underweight are the groups with higher indicators of internalizing problems. In summary, there are important differences between males and females in the internalizing problems indicators regarding the body image

The Seventeenth Data Release of the Sloan Digital Sky Surveys: Complete Release of MaNGA, MaStar and APOGEE-2 Data

This paper documents the seventeenth data release (DR17) from the Sloan Digital Sky Surveys; the fifth and final release from the fourth phase (SDSS-IV). DR17 contains the complete release of the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey, which reached its goal of surveying over 10,000 nearby galaxies. The complete release of the MaNGA Stellar Library (MaStar) accompanies this data, providing observations of almost 30,000 stars through the MaNGA instrument during bright time. DR17 also contains the complete release of the Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2) survey which publicly releases infra-red spectra of over 650,000 stars. The main sample from the Extended Baryon Oscillation Spectroscopic Survey (eBOSS), as well as the sub-survey Time Domain Spectroscopic Survey (TDSS) data were fully released in DR16. New single-fiber optical spectroscopy released in DR17 is from the SPectroscipic IDentification of ERosita Survey (SPIDERS) sub-survey and the eBOSS-RM program. Along with the primary data sets, DR17 includes 25 new or updated Value Added Catalogs (VACs). This paper concludes the release of SDSS-IV survey data. SDSS continues into its fifth phase with observations already underway for the Milky Way Mapper (MWM), Local Volume Mapper (LVM) and Black Hole Mapper (BHM) surveys

Canagliflozin and renal outcomes in type 2 diabetes and nephropathy

BACKGROUND Type 2 diabetes mellitus is the leading cause of kidney failure worldwide, but few effective long-term treatments are available. In cardiovascular trials of inhibitors of sodium–glucose cotransporter 2 (SGLT2), exploratory results have suggested that such drugs may improve renal outcomes in patients with type 2 diabetes. METHODS In this double-blind, randomized trial, we assigned patients with type 2 diabetes and albuminuric chronic kidney disease to receive canagliflozin, an oral SGLT2 inhibitor, at a dose of 100 mg daily or placebo. All the patients had an estimated glomerular filtration rate (GFR) of 30 to <90 ml per minute per 1.73 m2 of body-surface area and albuminuria (ratio of albumin [mg] to creatinine [g], >300 to 5000) and were treated with renin–angiotensin system blockade. The primary outcome was a composite of end-stage kidney disease (dialysis, transplantation, or a sustained estimated GFR of <15 ml per minute per 1.73 m2), a doubling of the serum creatinine level, or death from renal or cardiovascular causes. Prespecified secondary outcomes were tested hierarchically. RESULTS The trial was stopped early after a planned interim analysis on the recommendation of the data and safety monitoring committee. At that time, 4401 patients had undergone randomization, with a median follow-up of 2.62 years. The relative risk of the primary outcome was 30% lower in the canagliflozin group than in the placebo group, with event rates of 43.2 and 61.2 per 1000 patient-years, respectively (hazard ratio, 0.70; 95% confidence interval [CI], 0.59 to 0.82; P=0.00001). The relative risk of the renal-specific composite of end-stage kidney disease, a doubling of the creatinine level, or death from renal causes was lower by 34% (hazard ratio, 0.66; 95% CI, 0.53 to 0.81; P<0.001), and the relative risk of end-stage kidney disease was lower by 32% (hazard ratio, 0.68; 95% CI, 0.54 to 0.86; P=0.002). The canagliflozin group also had a lower risk of cardiovascular death, myocardial infarction, or stroke (hazard ratio, 0.80; 95% CI, 0.67 to 0.95; P=0.01) and hospitalization for heart failure (hazard ratio, 0.61; 95% CI, 0.47 to 0.80; P<0.001). There were no significant differences in rates of amputation or fracture. CONCLUSIONS In patients with type 2 diabetes and kidney disease, the risk of kidney failure and cardiovascular events was lower in the canagliflozin group than in the placebo group at a median follow-up of 2.62 years

Optimasi Portofolio Resiko Menggunakan Model Markowitz MVO Dikaitkan dengan Keterbatasan Manusia dalam Memprediksi Masa Depan dalam Perspektif Al-Qur`an

Risk portfolio on modern finance has become increasingly technical, requiring the use of sophisticated mathematical tools in both research and practice. Since companies cannot insure themselves completely against risk, as human incompetence in predicting the future precisely that written in Al-Quran surah Luqman verse 34, they have to manage it to yield an optimal portfolio. The objective here is to minimize the variance among all portfolios, or alternatively, to maximize expected return among all portfolios that has at least a certain expected return. Furthermore, this study focuses on optimizing risk portfolio so called Markowitz MVO (Mean-Variance Optimization). Some theoretical frameworks for analysis are arithmetic mean, geometric mean, variance, covariance, linear programming, and quadratic programming. Moreover, finding a minimum variance portfolio produces a convex quadratic programming, that is minimizing the objective function ðð¥with constraintsð ð 𥠥 ðandð´ð¥ = ð. The outcome of this research is the solution of optimal risk portofolio in some investments that could be finished smoothly using MATLAB R2007b software together with its graphic analysis

Familial hypercholesterolaemia in children and adolescents from 48 countries: a cross-sectional study

Background: Approximately 450 000 children are born with familial hypercholesterolaemia worldwide every year, yet only 2·1% of adults with familial hypercholesterolaemia were diagnosed before age 18 years via current diagnostic approaches, which are derived from observations in adults. We aimed to characterise children and adolescents with heterozygous familial hypercholesterolaemia (HeFH) and understand current approaches to the identification and management of familial hypercholesterolaemia to inform future public health strategies. Methods: For this cross-sectional study, we assessed children and adolescents younger than 18 years with a clinical or genetic diagnosis of HeFH at the time of entry into the Familial Hypercholesterolaemia Studies Collaboration (FHSC) registry between Oct 1, 2015, and Jan 31, 2021. Data in the registry were collected from 55 regional or national registries in 48 countries. Diagnoses relying on self-reported history of familial hypercholesterolaemia and suspected secondary hypercholesterolaemia were excluded from the registry; people with untreated LDL cholesterol (LDL-C) of at least 13·0 mmol/L were excluded from this study. Data were assessed overall and by WHO region, World Bank country income status, age, diagnostic criteria, and index-case status. The main outcome of this study was to assess current identification and management of children and adolescents with familial hypercholesterolaemia. Findings: Of 63 093 individuals in the FHSC registry, 11 848 (18·8%) were children or adolescents younger than 18 years with HeFH and were included in this study; 5756 (50·2%) of 11 476 included individuals were female and 5720 (49·8%) were male. Sex data were missing for 372 (3·1%) of 11 848 individuals. Median age at registry entry was 9·6 years (IQR 5·8-13·2). 10 099 (89·9%) of 11 235 included individuals had a final genetically confirmed diagnosis of familial hypercholesterolaemia and 1136 (10·1%) had a clinical diagnosis. Genetically confirmed diagnosis data or clinical diagnosis data were missing for 613 (5·2%) of 11 848 individuals. Genetic diagnosis was more common in children and adolescents from high-income countries (9427 [92·4%] of 10 202) than in children and adolescents from non-high-income countries (199 [48·0%] of 415). 3414 (31·6%) of 10 804 children or adolescents were index cases. Familial-hypercholesterolaemia-related physical signs, cardiovascular risk factors, and cardiovascular disease were uncommon, but were more common in non-high-income countries. 7557 (72·4%) of 10 428 included children or adolescents were not taking lipid-lowering medication (LLM) and had a median LDL-C of 5·00 mmol/L (IQR 4·05-6·08). Compared with genetic diagnosis, the use of unadapted clinical criteria intended for use in adults and reliant on more extreme phenotypes could result in 50-75% of children and adolescents with familial hypercholesterolaemia not being identified. Interpretation: Clinical characteristics observed in adults with familial hypercholesterolaemia are uncommon in children and adolescents with familial hypercholesterolaemia, hence detection in this age group relies on measurement of LDL-C and genetic confirmation. Where genetic testing is unavailable, increased availability and use of LDL-C measurements in the first few years of life could help reduce the current gap between prevalence and detection, enabling increased use of combination LLM to reach recommended LDL-C targets early in life

Measurement of the top quark forward-backward production asymmetry and the anomalous chromoelectric and chromomagnetic moments in pp collisions at √s = 13 TeV

Abstract The parton-level top quark (t) forward-backward asymmetry and the anomalous chromoelectric (d̂ t) and chromomagnetic (μ̂ t) moments have been measured using LHC pp collisions at a center-of-mass energy of 13 TeV, collected in the CMS detector in a data sample corresponding to an integrated luminosity of 35.9 fb−1. The linearized variable AFB(1) is used to approximate the asymmetry. Candidate t t ¯ events decaying to a muon or electron and jets in final states with low and high Lorentz boosts are selected and reconstructed using a fit of the kinematic distributions of the decay products to those expected for t t ¯ final states. The values found for the parameters are AFB(1)=0.048−0.087+0.095(stat)−0.029+0.020(syst),μ̂t=−0.024−0.009+0.013(stat)−0.011+0.016(syst), and a limit is placed on the magnitude of | d̂ t| < 0.03 at 95% confidence level. [Figure not available: see fulltext.

Combined searches for the production of supersymmetric top quark partners in proton-proton collisions at root s=13 TeV

A combination of searches for top squark pair production using proton-proton collision data at a center-of-mass energy of 13 TeV at the CERN LHC, corresponding to an integrated luminosity of 137 fb(-1) collected by the CMS experiment, is presented. Signatures with at least 2 jets and large missing transverse momentum are categorized into events with 0, 1, or 2 leptons. New results for regions of parameter space where the kinematical properties of top squark pair production and top quark pair production are very similar are presented. Depending on themodel, the combined result excludes a top squarkmass up to 1325 GeV for amassless neutralino, and a neutralinomass up to 700 GeV for a top squarkmass of 1150 GeV. Top squarks with masses from 145 to 295 GeV, for neutralino masses from 0 to 100 GeV, with a mass difference between the top squark and the neutralino in a window of 30 GeV around the mass of the top quark, are excluded for the first time with CMS data. The results of theses searches are also interpreted in an alternative signal model of dark matter production via a spin-0 mediator in association with a top quark pair. Upper limits are set on the cross section for mediator particle masses of up to 420 GeV

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality