Auditoría de gestión de los procesos académicos y administrativos en la carrera de Finanzas, en el período octubre 2017 a agosto 2018

El presente trabajo de investigación tiene como finalidad realizar una Auditoría de gestión de los procesos académicos y administrativos en la Carrera de Finanzas, en el período octubre 2017 a agosto 2018, con el propósito de mejorar las actividades académicas y administrativas que se llevan a cabo en la Carrera de Finanzas, para evaluar el control interno se aplicó cuestionarios en base en los cinco componentes del COSO I tanto a los docentes y al personal administrativo, también se realizó una encuesta a los estudiantes y una entrevista al director de carrera que permitió verificar y evaluar la gestión y el cumplimiento de las disposiciones legales, además se analizaron los rubros de prácticas pre-profesionales y unidad de titulación de los períodos analizados a través de una comparación de información, lo cual permitió obtener indicadores de gestión. Se concluye que la Carrera de Finanzas no aplica indicadores de eficiencia y eficacia para medir el grado de cumplimiento de los objetivos y metas planteados, además se evidencia que los servidores y servidoras de la unidad académica no se alinean a los objetivos debido al incumplimiento de los reglamentos, estatutos y normativas vigentes. Por lo mencionado se propone aplicar las recomendaciones que se encuentran en el informe de auditoría con la finalidad de que los actores implicados puedan establecer los tiempos y acciones a emprender posibilitando el mejoramiento de las actividades académicas y administrativas.The current research work has the aim of performing a Management Audit of academic and administrative processes at Finance career, in the academic period October 2017 – August 2018, with the purpose of improving the academic and administrative activities which are carried out in the Finance career, questionnaires were applied to teachers and administrative staff for assessing the internal control based on the five components of COSO I, a survey was done to students and an interview was done to the career director which permitted to verify and evaluate the management and fulfillment of legal requirements, moreover, headings of pre- professional practices and titling unit were analyzed of the concerned periods through a comparison of information whereby management indicators could be obtained. Concluding, efficiency and effectiveness indicators are not applied at Finance career to measure the grade of compliance about stated objectives and goals, moreover it is evident that public officials of titling unit do not align to the objectives due to non-compliance with current regulations, statutes and standards. Therefore, it is proposed to apply suggestions which are written on audit report in order to relevant actors can determine times and actions to undertake improving the academic and administrative activities

PluriBAC: a versatile baculovirus-based modular system to express heterologous genes in different biotechnological platforms

Baculoviruses are insect-specific pathogens widely used in biotechnology. In particular, the Autographa californica nucleopolyhedrovirus (AcMNPV) has been exploited as a platform for bio-inputs production. This is why the improvement of the technologies used for the production of recombinant baculoviruses takes on particular relevance. To achieve this goal, we developed a highly versatile baculoviral transfer vector generation system called PluriBAC. The PluriBAC system consists of three insert entry levels using Golden Gate assembly technology. The wide availability of vectors and sticky ends allows enough versatility to combine more than four different promoters, genes of interest, and terminator sequences. Here, we report not only the rational design of the PluriBAC system but also its use for the generation of baculoviral reporter vectors applied to different fields of biotechnology. We demonstrated that recombinant AcMNPV baculoviruses generated with the PluriBAC system were capable of infecting Spodoptera frugiperda larvae. On the other hand, we found that the recombinant budded virions (BV) generated using our system were capable of transducing different types of tumor and normal cells both in vitro and in vivo. Our findings suggest that the PluriBAC system could constitute a versatile tool for the generation of insecticide and gene therapy vectors.Instituto de Biotecnología y Biología Molecula

sPlotOpen - An environmentally balanced, open-access, global dataset of vegetation plots

Motivation Assessing biodiversity status and trends in plant communities is critical for understanding, quantifying and predicting the effects of global change on ecosystems. Vegetation plots record the occurrence or abundance of all plant species co-occurring within delimited local areas. This allows species absences to be inferred, information seldom provided by existing global plant datasets. Although many vegetation plots have been recorded, most are not available to the global research community. A recent initiative, called 'sPlot', compiled the first global vegetation plot database, and continues to grow and curate it. The sPlot database, however, is extremely unbalanced spatially and environmentally, and is not open-access. Here, we address both these issues by (a) resampling the vegetation plots using several environmental variables as sampling strata and (b) securing permission from data holders of 105 local-to-regional datasets to openly release data. We thus present sPlotOpen, the largest open-access dataset of vegetation plots ever released. sPlotOpen can be used to explore global diversity at the plant community level, as ground truth data in remote sensing applications, or as a baseline for biodiversity monitoring. Main types of variable contained Vegetation plots (n = 95,104) recording cover or abundance of naturally co-occurring vascular plant species within delimited areas. sPlotOpen contains three partially overlapping resampled datasets (c. 50,000 plots each), to be used as replicates in global analyses. Besides geographical location, date, plot size, biome, elevation, slope, aspect, vegetation type, naturalness, coverage of various vegetation layers, and source dataset, plot-level data also include community-weighted means and variances of 18 plant functional traits from the TRY Plant Trait Database. Spatial location and grain Global, 0.01-40,000 m(2). Time period and grain 1888-2015, recording dates. Major taxa and level of measurement 42,677 vascular plant taxa, plot-level records. Software format Three main matrices (.csv), relationally linked