Caso práctico de auditoría de cuentas de la empresa SOGE Absorber, SA

[ES] Este documento recoge los procedimientos llevados a cabo y las conclusiones a las que ha dado lugar el trabajo de auditoría realizado a la sociedad SOGE Absorber SA, dedicada a la producción y distribución de amortiguadores, resortes y otros componentes de la industria del automóvil tanto para vehículos turísticos como industriales. En el presente documento se procederá a realizar un estudio del entorno y características de la entidad con la finalidad de evaluar el nivel de riesgo de auditoría y conocer mejor la situación económico-financiera. El objetivo final de la auditoría realizada será aumentar la confianza de los usuarios en los EEFF, para lo que se emitirá, por parte del auditor, una opinión sobre si los estados financieros han sido preparados, en todos los aspectos significativos, de conformidad con el marco de información financiera que le es aplicable. Como base para dicha opinión, el marco normativo de auditoría requiere que el auditor obtenga una seguridad razonable de que dichos estados financieros en su conjunto están libres de incorrección material,debida a fraude o error. En todo caso, la auditoría de cuentas de la empresa SOGE Absorber SA que se presenta en este proyecto toma como base las Normas Técnicas de Auditoría (NTA) vigentes a fecha 1 de enero de 2014, constituidas por las Normas Internacionales de Auditoría adoptadas en España (NIA-ES). El Trabajo Fin de Grado (TFG) recoge algunos de los aspectos más significativos detectados en la auditoría de Cuentas del ejercicio cerrado a 31 de diciembre de 2014.

Design of a pitching and surging point absorber.

The linear dynamics, operation, and engineering aspects of P.S. FROG, a point absorber wave energy conversion buoy, are summarized. The device consists of a floating flap or paddle facing the waves and reacting against them through an interior moving mass in an enlarged section at the bottom of the buoy.

Theory of high-power mode-locked lasers with a slow absorber

We develop an analytical theory of high-power passively mode-locked lasers with a slow absorber; the theory is valid at pulse energies well exceeding the saturation energy. We analyze the Haus modelocking master equation in the pulse-energy-domain representation, approximating the intensity profile function by a series in the vicinity of its peak value. We consider the high-power operation regime of subpicosecond blue-violet GaN mode-locked diode lasers, using the approach developed. © 2010 Springer Science+Business Media, Inc.

Experimental demonstration of a transparent graphene millimetre wave absorber with 28% fractional bandwidth at 140 GHz.

The development of transparent radio-frequency electronics has been limited, until recently, by the lack of suitable materials. Naturally thin and transparent graphene may lead to disruptive innovations in such applications. Here, we realize optically transparent broadband absorbers operating in the millimetre wave regime achieved by stacking graphene bearing quartz substrates on a ground plate. Broadband absorption is a result of mutually coupled Fabry-Perot resonators represented by each graphene-quartz substrate. An analytical model has been developed to predict the absorption performance and the angular dependence of the absorber. Using a repeated transfer-and-etch process, multilayer graphene was processed to control its surface resistivity. Millimetre wave reflectometer measurements of the stacked graphene-quartz absorbers demonstrated excellent broadband absorption of 90% with a 28% fractional bandwidth from 125-165 GHz. Our data suggests that the absorbers' operation can also be extended to microwave and low-terahertz bands with negligible loss in performance.

Passively mode-locking Nd : Gd0.5Y0.5VO4 laser with an In(0.25)Ga(0.75)Aa absorber grown at low temperature

We have demonstrated stable self-starting passive mode locking in a diode-end-pumped Nd:Gd-0.8-Y0.5VO4 laser by using an In0.25Ga0.75As absorber grown at low temperature (LT In0.25Ga0.75As absorber). An In0.25Ga0.75As single-quantum-well absorber, which was grown directly on the GaAs buffer by use of the metal-organic chemical-vapor deposition technique, acts simultaneously as a passive mode-locking device and as an output coupler. Continuous-wave mode-locked pulses were obtained at 1063.5 nm. We achieved a pulse duration of 2.6 ps and an average output power of 2.15 W at a repetition rate of 96.4 MHz. (c) 2005 Optical Society of America.

Passive Q-switching modelocked Yb3+-doped fibre laser with GaAs absorber grown at low temperature

GaAs absorber was grown at low temperature (550degreesC) by metal organic chemical vapour deposition (MOCVD) and was used as an output coupler with which we realized Q-switching modelocked Yb3+-doped fibre laser. The shortest period of the envelope of the Q-switched modelocking is about 3mus. The modelocking threshold is 4.27W and the highest average output pulse power is 290 mW. The modelocking frequency is 12 MHz.

High-average-power and high-conversion-efficiency continuous wave mode-locked Nd : YVO4 laser with a semiconductor absorber mirror

A high-power continuous wave (cw) mode-locked Nd:YVO4 solid-state laser was demonstrated by use of a semiconductor absorber mirror (SAM). The maximum average output power was 8.1 W and the optic-to-optic conversion efficiency was about 41 %. At the maximum incident pump power, the pulse width was about 8.6 ps and the repetition rate was 130 MHz. Experimental results indicated that this absorber was suitable for high power mode-locked solid-state lasers. (C) 2006 Elsevier Ltd. All rights reserved.

GaAs absorber grown at low temperature used in passively Q-switched diode pumped solid state laser

We report, for the first time to the best of our knowledge, on a passively Q-switched Nd:YVO4 laser with a GaAs absorber grown at low temperature (LT) by metal organic vapor phase expitaxy. Using the LT GaAs absorber as well as an output coupler, a passively Q-switched laser whose pulse duration is as short as 90 ns, was obtained.

High-repetition rate Q-switched Nd : YVO4 laser with a composite semiconductor absorber

A diode-pumped Nd:YVO4 laser passively Q switched by a semiconductor absorber is demonstrated. The Q-switched operation of the laser has an average output power of 135 mW with a 1.6 W incident pump power. The minimum pulse width is measured to be about 8.3 ns with a repetition rate of 2 MHz. To our knowledge, this is the first demonstration of a solid-state laser passively Q-switched by such a composite semiconductor absorber. (c) 2006 Optical Society of America.

Dark incoherent spatial solitons in logarithmically saturable nonlinear media

This paper studies numerically the dark incoherent spatial solitons propagating in logarithmically saturable nonlinear media by using a coherent density approach and a split-step Fourier approach for the first time. Under odd and even initial conditions, a soliton triplet and a doublet are obtained respectively for given parameters. Simultaneously, coherence properties associated with the soliton triplet and doublet are discussed. In addition, if the values of the parameters are properly chosen, five and four splittings from the input dark incoherent spatial solitons can also form. Lastly, the grayness of the soliton triplet and that of the doublet are studied, in detail.