932 resultados para outside auditor
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Commentaire / Commentary
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The tubular structures, which transport essential gases, liquids, or cells from one site to another, are shared among various divergent organisms. These highly organized tubular networks include lung, kidney, vasculature and mammary gland in mammals as well as trachea and salivary gland in Drosophila melanogaster. Many questions regarding the tubular morphogenesis cannot be addressed sufficiently by investigating the mammalian organs because their structures are extremely complex and therefore, systematic analyses of genetic and cellular programs guiding the development is not possible. In contrast, the Drosophila tracheal development provides an excellent model system since many molecular markers and powerful tools for genetic manipulations are available. Two mechanisms were shown to be important for the outgrowth of tracheal cells: the FGF signaling pathway and the interaction between the tracheal cells and the surrounding mesodermal cells. The Drosophila FGF ligand encoded by branchless (bnl) is localized in groups of cells near tracheal metameres. The tracheal cells expressing the FGF receptor breathless (btl) respond to these sources of FGF ligand and extend towards them. However, this FGF signaling pathway is not sufficient for the formation of continuous dorsal trunk, the only muticellular tube in tracheal system. Recently, it was found out that single mesodermal cells called bridge-cells are essential for the formation of continuous dorsal trunk as they direct the outgrowth of dorsal trunk cells towards the correct targets. The results in this PhD thesis demonstrate that a cell adhesion molecule Capricious (Caps), which is specifically localized on the surface of bridge-cells, plays an essential role in guiding the outgrowing dorsal trunk cells towards their correct targets. When caps is lacking, some bridge-cells cannot stretch properly towards the adjacent posterior tracheal metameres and thus fail to interconnect the juxtaposing dorsal trunk cells. Consequently, discontinuous dorsal trunks containing interruptions at several positions are formed. On the other hand, when caps is ectopically expressed in the mesodermal cells through a twi-GAL4 driver, these mesodermal cells acquire a guidance function through ectopic caps and misguide the outgrowing dorsal trunk cells in abnormal directions. As a result, disconnected dorsal trunks are formed. These loss- and gain-of-function studies suggest that Caps presumably establishes the cell-to-cell contact between the bridge-cells and the tracheal cells and thereby mediates directly the guidance function of bridge-cells. The most similar protein known to Caps is another cell adhesion molecule called Tartan (Trn). Interestingly, trn is expressed in the mesodermal cells but not in the bridge-cells. When trn is lacking, the outgrowth of not only the dorsal trunks but also the lateral trunks are disrupted. However, in contrast to the ectopic expression of caps, the misexpression of trn does not affect tracheal development. Whereas Trn requires only its extracellular domain to mediate the matrix function, Caps requires both its extracellular and intracellular domains to function as a guidance molecule in the bridge-cells. These observations suggest that Trn functions differently from Caps during tracheal morphogenesis. Presumably, Trn mediates a matrix function of mesodermal cells, which support the tracheal cells to extend efficiently through the surrounding mesodermal tissue. In order to determine which domains dictate the functional specificity of Caps, two hybrid proteins CapsEdTrnId, which contains the Caps extracellular domain and the Trn intracellular domain, and TrnEdCapsId, which consists of the Trn extracellular domain and the Caps intracellular domain, were constructed. Gain of function and rescue experiments with these hybrid proteins suggest on one hand that the extracellular domains of Caps and Trn are functionally redundant and on the other hand that the intracellular domain dictates the functional specificity of Caps. In order to identify putative interactors of Caps, yeast two-hybrid screening was performed. An in vivo interaction assay in yeast suggests that Ras64B interacts specifically with the Caps intracellular domain. In addition, an in vitro binding assay reveals a direct interaction between an inactive form of Ras64B and the Caps intracellular domain. ras64B, which encodes a small GTPase, is expressed in the mesodermal cells concurrently as caps. Finally, a gain-of-function study with the constitutively active Ras64B suggests that Ras64B presumably functions downstream of Caps. All these results suggest consistently that the small GTPase Ras64B binds specifically to the Caps intracellular domain and may thereby mediate the guidance function of Caps.
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Almost all Latin American countries are still marked by extreme forms of social inequality – and to an extent, this seems to be the case regardless of national differences in the economic development model or the strength of democracy and the welfare state. Recent research highlights the fact that the heterogeneous labour markets in the region are a key source of inequality. At the same time, there is a strengthening of ‘exclusive’ social policy, which is located at the fault lines of the labour market and is constantly (re-)producing market-mediated disparities. In the last three decades, this type of social policy has even enjoyed democratic legitimacy. These dynamics challenge many of the assumptions guiding social policy and democratic theory, which often attempt to account for the specificities of the region by highlighting the purported flaws of certain policies. We suggest taking a different perspective: social policy in Latin American should not be grasped as a deficient or flawed type of social policy, but as a very successful relation of political domination. ‘Relational social analysis’ locates social policy in the ‘tension zone’ constituted by the requirements of economic reproduction, demands for democratic legitimacy and the relative autonomy of the state. From this vantage point, we will make the relation of domination in question accessible for empirical research. It seems particularly useful for this purpose to examine the recent shifts in the Latin American labour markets, which have undergone numerous reforms. We will examine which mechanisms, institutions and constellations of actors block or activate the potentials of redistribution inherent in such processes of political reform. This will enable us to explore the socio-political field of forces that has been perpetuating the social inequalities in Latin America for generations.
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La asignatura troncal “Evaluación Psicológica” de los estudios de Psicología y del estudio de grado “Desarrollo humano en la sociedad de la información” de la Universidad de Girona consta de 12 créditos según la Ley Orgánica de Universidades. Hasta el año académico 2004-05 el trabajo no presencial del alumno consistía en la realización de una evaluación psicológica que se entregaba por escrito a final de curso y de la cual el estudiante obtenía una calificación y revisión si se solicitaba. En el camino hacia el Espacio Europeo de Educación Superior, esta asignatura consta de 9 créditos que equivalen a un total de 255 horas de trabajo presencial y no presencial del estudiante. En los años académicos 2005-06 y 2006-07 se ha creado una guía de trabajo para la gestión de la actividad no presencial con el objetivo de alcanzar aprendizajes a nivel de aplicación y solución de problemas/pensamiento crítico (Bloom, 1975) siguiendo las recomendaciones de la Agencia para la Calidad del Sistema Universitario de Cataluña (2005). La guía incorpora: los objetivos de aprendizaje, los criterios de evaluación, la descripción de las actividades, el cronograma semanal de trabajos para todo el curso, la especificación de las tutorías programadas para la revisión de los diversos pasos del proceso de evaluación psicológica y el uso del foro para el conocimiento, análisis y crítica constructiva de las evaluaciones realizadas por los compañeros
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Introduction. Duchenne and Becker Muscular Dystrophies (DMD/DMB) are X-linked recessive diseases characterized by progressive muscle weakness and wasting, loss of motor skills and death after the second decade of life. Deletions are the most prevalent mutations that affect the dystrophin gene, which spans 79 exons.Objective: Identify deletions on the dystrophin gene in 58 patients affected with DMD.Methods: Through multiplex PCR identify deletions on the dystrophin gene in 58 patients with DMD and observe the frequency of this mutation in our population.Results: We found deletions in 1.72% of patients (1 of 58 persons). Deletions were not the principal cause of disease in our population. It is possible that duplications and point mutations caused this illness in our patients.Conclusions: The frequency of deletions in the 15 exons analyzed from the dystrophin gene was low. The predominant types of mutation in our patients` samples were not deletions as has been observed in the literature worldwide, therefore, it is important to determine other types of mutations as are duplications and point mutations.
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Grandes imágenes y textos sencillos en rima para captar la alegría de un humanizado oso pequeño, que descubre por primera vez la nieve, el viento y la lluvia. La diversión se completa merendando frente al fuego.
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En este informe se dan a conocer los principales resultados de un programa puesto en marcha por el Departamento de Educación y Formación, en marzo de 2001 cuya finalidad era la de romper con el bajo nivel de alfabetización y aritmética de la población adulta de Inglaterra, mejorar sus habilidades para la vida y elevar el nivel de calidad de esta modalidad de educación en todas las zonas del país. Para ello, se han llevado a cabo iniciativas que permiten actualizar la formación de los profesores en materia de alfabetización, lenguaje y aprendizaje de las matemáticas y se han desarrollado diversos enfoques para identificar a las personas con baja cualificación y animarlas a la participación en el aprendizaje.
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Resumen tomado de la publicación
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Monogr??fico con el t??tulo: 'Las auditor??as de calidad como servicio de la inspecci??n de Navarra'
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O início do século tem sido pródigo em transformações rápidas e radicais no sector de consultoria, como resultado do questionamento dos modelos de diversificação estratégica levados a cabo por diversas consultoras. Mas, ainda que estas mudanças constituam de certa forma uma barreira à legitimidade do sector, a verdade é que este pressuposto tem contribuído também para o desenvolvimento do estudo do sector no meio académico, sobretudo ao longo dos últimos vinte anos onde tem existido um conjunto de literatura substancial que tem vindo a refletir a contribuição, conceptualização e compreensão da natureza do trabalho de consultoria e sobre o real valor dos consultores na forma como demonstram esse valor aos seus clientes. Daqui, ressaltam então as seguintes questões fulcrais. Consultoria de gestão é para quem? Deverá ser o consultor de gestão um auditor interno do seu próprio desempenho? Assim sendo, o que pretendo neste artigo é exatamente enfatizar um conjunto de pressupostos que permitam descrever um conjunto de requisitos necessários que devem estar implícitos nas características intrínsecas da caracterização de um profissional de serviços de consultoria, pois a premissa desta profissão deve compreender que é o profissional de consultoria que deve gerir as suas atividades e não as atividades gerir o profissional de consultoria. / The beginning of the century has been prolific in rapid and radical transformations in the consultancy sector, as a result of the questioning of models of strategic diversification undertaken by several consultants. But, even if these changes constitute a barrier to the legitimacy of the sector, the truth is that this assumption has also contributed to the development of the sector study in the academic environment, especially over the last twenty years it has existed a set of substantial literature that has come to reflect the contribution, conceptualization and understanding of the nature of consulting work and the real value of consultants in the way that demonstrate value to their customers. It emphasizes two key questions. Management consulting is for whom? It should be the management consultant an internal auditor of its own performance? So, what I want to emphasize in this article is exactly one set of assumptions that allow describing a set of requirements that must be implicit in the characterization of the intrinsic characteristics of a consulting services manager, because the premise of this profession must understand that it is the professional adviser that should manage their activities and not the activities to manage the professional adviser.
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El enfoque por competencias en la Universidad Técnica de Ambato constituye el eje integrador de enseñanza y aprendizajes de la comunidad universitaria que dentro de las esferas educativas universitarias no siempre han sido consideradas, valoradas y aplicadas. Para el caso específico del estudio de ésta investigación, las competencias que serán analizadas en la formación de un Contador-Auditor, serán las competencias definidas desde la perspectiva del desarrollo de las competencias matemáticas, como competencias básicas, cimiento para el desarrollo profesional del Contador-Auditor. Para vencer al problema de la falta de aplicación de las competencias matemáticas en ésta formación, la tesis desarrollará el significado de las competencias matemáticas en la carrera de Contabilidad y Auditoría de la Universidad Técnica de Ambato, con la conceptualización y contextualización de las competencias que un Contador-Auditor requiere en su formación profesional universitaria, y con el concepto comprendido, se diseñará la propuesta curricular, que organizaría y emprendería el desarrollo de las competencias matemáticas, vistas en la malla curricular de la Facultad de Contabilidad y Auditoría como escenario escogido para la investigación. Las competencias matemáticas singularizadas para la formación de un contadorauditor, se obtendrían al analizar y sintetizar el debate existente entre los significados de competencias matemáticas y competencias profesionales que son sustanciales en el Contador-Auditor, y al comparar y contrastar las demandas concretas de la Facultad de Contabilidad y Auditoría con las pretendidas en el ejercicio profesional. Para enfatizar la influencia y responsabilidad que tienen las competencias matemáticas en la formación de un Contador-Auditor, va a ser necesario destacar la aplicabilidad de la competencia matemática en el quehacer financiero, económico y contable.