Reform in California\u27s Immigration Enforcement and Immigration Court

According to the Department of Homeland Security, Office of Immigration Statistic, California accounts for approximately 2,600,000 illegal immigrants in 2009. This number represents about 25 percent of the entire estimated illegal immigrant population in the United States, which is roughly 10.8 million. Between 2003 and 2008, the U.S. government removed 1,446,338 noncitizens from the United States. This rise in deportation is a result o the changes that have been enacted by the federal government over the years that transformed the nature of immigration enforcement. This thesis explores the California Immigration Enforcement system from the programs established to apprehend illegal aliens in the United States, the rights illegal aliens are granted, the detention facilities where they reside and the immigration courts that ultimately decide their fate. The question that is being asked is whether the current system established works or if reform is needed

Transverse Meissner Physics of Planar Superconductors with Columnar Pins

The statistical mechanics of thermally excited vortex lines with columnar defects can be mapped onto the physics of interacting quantum particles with quenched random disorder in one less dimension. The destruction of the Bose glass phase in Type II superconductors, when the external magnetic field is tilted sufficiently far from the column direction, is described by a poorly understood non-Hermitian quantum phase transition. We present here exact results for this transition in (1+1)-dimensions, obtained by mapping the problem in the hard core limit onto one-dimensional fermions described by a non-Hermitian tight binding model. Both site randomness and the relatively unexplored case of bond randomness are considered. Analysis near the mobility edge and near the band center in the latter case is facilitated by a real space renormalization group procedure used previously for Hermitian quantum problems with quenched randomness in one dimension.Comment: 23 pages, 22 figure

COSTES NORMALIZADOS Y COMPLETOS EN LA PRESTACIÓN DEL SERVICIO ELÉCTRICO, COMO HERRAMIENTA PARA LA TOMA DE DECISIONES EMPRESARIALES

El propósito del trabajo es abordar el cálculo de costes en las empresas eléctricas con fines de gestión interna. Para ello, se analizan las grandes fases que componen la cadena de valor en el sector eléctrico: generación, transmisión, distribución y comercialización de la energía eléctrica; se sugieren formas de superar las carencias detectadas y se muestran aplicaciones prácticas de laspropuestas. La metodología permite mostrar un cálculo del servicio por cada una de estas variables, para luego, aglutinar y mostrar los costes por Estado y actividad. Finalmente, se presenta un resumen del rendimiento operativo en ingresos y costes por servicio, oficina comercial, carga social asumida, entre otros. El trabajo aporta herramientas para reconocer estructuras departamentales que deben mejorar su rendimiento.Costes sector eléctrico, generación, transmisión, distribución, comercialización.

RANKING FINANCIERO: HERRAMIENTA FINANCIERA PARA MEDIR LA PRODUCTIVIDAD DE LAS EMPRESAS DE COMERCIALIZACIÓN DE ENERGÍA ELÉCTRICA

RESUMENLa investigación centra su atención en el diseño de una herramienta financierapara medir la productividad de las empresas de comercialización de energía partiendo del diagnóstico,estudio y determinación de las variables de productividad, así como razones financieras simplificadas y necesarias para su medición. Define un rango de productividad por estructuradepartamental y refleja las variables improductivas o de mejora continua. La novedad, en cuanto a las metas, es la reducción del riesgo financiero y la autogestión por estructuradepartamental. También determina la posición de cada ente y evalúa sus resultados en dos sentidos: en sentido horizontal el resultado de cada variable por estructura y, en sentido vertical, en comparación con las variables de las demás estructurasdepartamentales.Indicadores de productividad, rankingfinanciero, intervalo de eficiencia,variables de productividad.

Análisis de las distorsiones contables y tributarias en economías hiperinflacionarias

Para este estudio se propuso analizar los efectos de las distorsiones y desafíos que surgen en las economías hiperinflacionarias, en lo que se refiere a los procedimientos contables y tributarios en Venezuela. El estudio en la primera parte es de carácter descriptivo y documental, donde se seleccionó más de 200 artículos relacionados con el tema para el respetivo análisis. En la segunda parte, se muestra un material explicativo, donde se evaluó el impacto sobre una empresa seleccionada para tal fin. El hallazgo principal se centra en la sustitución de la moneda corriente de uso legal en Venezuela, la adquisición de materia prima sin la debida nacionalización y el impacto generado por la creación segmentada de nuevos impuestos. Este desafío de las ciencias contables refleja paralelamente las acciones tomadas tanto por el Estado Venezolano, así como, por la Federación del Colegio de Contadores Públicos, para contribuir con una pronta respuesta a los gestores contables que, a juicio de los resultados, proporcionan las mejores prácticas a obedecer, para reflejar en los estados financieros, la totalidad de las transacciones económicas realizadas y las distorsiones que sobre economías hiperinflacionarias se derivan

Otimização de parâmetros de lubrificação e velocidade em SPIF

With the rising competitiveness in industry, it is mandatory to develop new methods and processes in order to fill some gaps, and at the same time ameliorate the existing ones. Incremental forming appears from the necessity to produce functional and usable prototypes, or alternatively, to produce small batches or replacement parts. In fact, the traditional use of press technology represents a very high cost when the number of parts in a batch is not big enough. Within incremental forming, the cost of tools is reduced to a minimum as just a punch and a clamping frame are needed to produce a part from the CAD model, which brings high interest to this technology. This work is part of the SPIF-A project (Single Point Incremental Forming at Aveiro). From many possible parameters, focus will be given to lubrication and federate (the travel speed of the forming tool). These two parameters are utmost importance either for the quality of parts and for the process time efficiency. After experimental tests, results will allow for conclusions that will certainly constitute a vital contribute for a better implementation of incremental forming processes into industrial environment.Com a constante competitividade da indústria, existe a necessidade de criar novos métodos e processos que colmatem lacunas dos já existentes, assim como procurar soluções com rendimentos superiores, tanto quantitativamente como qualitativamente. A estampagem incremental surge aliada à dificuldade de produção de protótipos funcionais e reais. A necessidade de produção de pequenos lotes de peças a um custo competitivo é outro fator preponderante para a evolução deste tipo de tecnologia, visto que os métodos de estampagem tradicionais implicam custos muito elevados para a conceção das ferramentas necessárias. Esta tecnologia permite à indústria produzir uma grande variedade de produtos com custos reduzidos e numa janela de tempo bastante mais curta que a generalidade dos processos convencionais, o que torna a estampagem convencional numa tecnologia muito flexível proporcionando à industria uma vertente bastante interessante trazendo novas soluções para os vários tipos de mercado. Neste trabalho, inserido no projeto SPIF-A (Single Point Incremental Forming at Aveiro) são estudados com recurso a testes experimentais, duas classes de parâmetros importantes quer para a qualidade, quer para o rendimento do processo: i) o efeito dos lubrificantes na qualidade superficial dos componentes produzidos e forças geradas durante a conformação e ii) o efeito do aumento da velocidade do punção conformador nas forças geradas e formabilidade das peças produzidas. Face ao conhecimento gerado, considera-se que esta tese teve um contributo importante do desenvolvimento do processo de estampagem incremental com vista à sua melhor implementação industrial.CENTRO-01-0145-FEDER-022083Mestrado em Engenharia Mecânic

Governing the Donor-NGO Relationship: Three Essays on Accounting in International Cooperation and Development

This dissertation reports on three essays relating to the governance of international cooperation relationships between donors and Non-Governmental Organizations (NGOs) that implement development aid projects in Global South countries. These essays draw on a case study of a human rights Colombian NGO and multiple interviews with actors along the international cooperation chain, to explore how trust, control, and accountability impact the donor-NGO relationship. The first chapter draws on Lewis and Weigert’s sociological perspective of trust to unpack trust and its underlying emotional and cognitive dimensions over time, in the relationship between the NGO and its donors. This study highlights that trust in NGOs is not replaced by accountability, as accounting and civil society research argues. Instead, accountability and trust, especially its emotional dimension, are mutually constitutive. The second chapter builds on the ideas above to discuss the theoretical underpinnings of the trust-control interplay, a longstanding debate in management accounting literature. Using the same sociological perspective as a method theory, the study proposes that a qualitative mix of cognitions and emotions is what determines trust and its relationship with technocratic control at any point in an inter-organizational relationship within the aid chain. The evidence suggests that trust and control have a reinforcing relationship, as the latter serves the cognitive dimension of trust along the different stages of an inter-organizational relationship. These results come from the continuous rearrangement of trust’s constitutive dimensions, emotions, and cognitions, which call for specific technocratic control mechanisms. The final chapter delves into issues of NGO agency in what critical accounting literature calls the international development assemblage. It aims at understanding how the Colombian NGO responds to donor practices and conditionalities in development and managerial agendas and what is the role of accounting in this process of NGO agency. The study finds that the NGO deploys five responses that allows it to navigate the development assemblage. By relying on Bhabha’s post-colonial approach of hybridity, mimicry, and ambivalence, it suggests that accounting is an ambivalent means that allows donors to advance their development and managerial agendas, but also helps the Southern NGO to mobilize its own ambitions. Altogether, these three studies illustrate the complexities of governing international cooperation and development relationships, and the role of accounting in them

Investigación contable en Organizaciones No Gubernamentales: una reflexión sobre metodologías participativas

Research on accounting and accountability on Non-Governmental Organizations (NGOs) has gained increasing popularity in recent decades. One of the means that accounting researchers use to approach these themes is participatory research. This research philosophy has become a means to empower communities and social-based organizations in identifying their needs, as well as to shape and create links between academics and international development professionals. The objective of this article is to reflect about the concept, principles, and methods of participatory research applied to accounting issues in the context of NGOs. For this, following a qualitative methodology, I review recent works in accounting that use, to some degree, participatory approaches. In such studies, I examine the scope of the par­ticipatory arrangement. Finally, I present an example of how to carry out partici­patory research, using my own field experience with Colombian NGOs. This essay finds that accounting scholars should be more explicit regarding how and in what conditions they partner with NGOs to mobilize knowledge related to accounting, management control, and accountability practices in the so-called third sector.La investigación sobre asuntos de contabilidad y rendición de cuentas en las Organizaciones No Gubernamentales (ONG) ha ganado creciente popularidad en las últimas décadas. Una de las herramientas que usan los investigadores contables para acercarse a estas problemáticas es la investigación participativa, la cual se ha convertido en un medio para empoderar a las comu­nidades y las organizaciones de base social en la identificación de sus necesidades, así como para conformar y crear vínculos entre académicos y profesionales del desarrollo internacional. El objetivo de este artículo es presentar una reflexión sobre el concepto, los principios y los métodos de la investigación participativa aplicada a temas contables en el contexto de las ONG. Para ello, y utilizando una metodología cualitativa, se efectúa una corta revisión de trabajos recientes en contabilidad que utilizan en algún grado enfoques participativos con el fin de examinar el alcance del arreglo participativo. Así mismo, se presenta un ejemplo de cómo llevar a cabo una investigación participativa usando la experiencia del autor en trabajos de campo con ONG colombianas. La nota concluye mostrando que los autores contables deben ser más explícitos al momento de señalar cómo y de qué formas se asocian con las ONG para movilizar el conocimiento relativo a las prácticas de contabilidad, control de gestión, y rendición de cuentas en el denominado tercer sector