CABSYS BASE DE DATOS BIBLIOGRÁFICA SOBRE RELIGIÓN EN COSTA RICA, NORMALIZACIÓN Y VALORACIÓN DE CONTENIDOS

Esta base de datos contiene 30738 registros referenciales de la prensa religiosa costarricense, en formato CEPAL, elaborados utilizando el programa Microisis, en la Escuela Ecuménica de la Religión de la Universidad Nacional.Se presenta la experiencia y los procedimientos utilizados para la normalización de la base de datos Cabsys, desde la identificación y verificación de los artículos ingresados desde 1986, directamente de las fuentes originales: los periódicos religiosos, la complementación de los títulos, la elaboración de un archivo de autoridad de autor, la corroboración de los datos referenciales de ubicación; la normalización de los descriptores y la elaboración de un archivo de autoridad de materia.Se presentan cuadros ilustrativos sobre los artículos incluidos, por ejemplo: distribución de trabajos por autor, distribución por género, distribución por año de publicación, temas más representativos según descriptores asignados y correlación entre estos y las palabras del título de los artículos.

Adição de superplastificante e anti-segregante à base de CMC em pastas de cimento para Poços de Petróleo

Oil well cementing materials consist of slurries of Special class Portland cement dispersed in water. Admixtures can be used to provide the necessary fluidity, so the material can be efficiently pumped down as well as penetrate porous rocks with controlled filter loss. Construction admixtures can be used to modify the properties of oil well cements provided they can withstand and hold their properties at the higher than ambient temperatures usually encountered in oil fields. In civil construction, superplasticizer play the role of dispersants that reduce the facto r of water cement improve mechanical properties and fluidity of the cement, whereas anti-segregation agents improve the workability of the slurry. In the present study, oil well cement slurries were produced adding both a dispersant and an anti-segregation agent conventionally used in Portland CPII-Z-32 RS cement aiming at materials for primary cementing and squeeze operations. Three basic aspects were evaluated: fluidity, filter loss and the synergetic effect of the admixtures at two temperatures, i.e., 27°C and 56°C, following API RP 10B practical recommendations. The slurries were prepared using admixture concentrations varying from 2.60 Kgf/m3 (0.02 gallft3) to 5.82 Kgf/m3 (0.045 galJft3) BWOC. The density of the slurries was set to 1.89 g/cm3 (15.8 Ib/gal). 0.30 to 0.60% BWOC of a CMC-based anti-segregation agent was added to the cement to control the filter loss. The results showed that the addition of anti-segregation at concentrations above 0.55% by weight of cement resulted in the increased viscosity of the folders in temperatures evaluated. The increasing the temperature of the tests led to a reduction in the performance of anti-segregation. At concentrations of 5.20 kgf/m3 (0,040 gallft3) and 5.82 Kgf/m3 (0,045 gal/ft 3) observed a better performance of the properties evaluated in the proposed system. At low temperature was observed instability in the readings of rheology for all concentrations of anti-segregation. Contents that increasing the concentration of anti¬-segregation is limited concentrations greater than 0.55 % BWOC of the CMC in temperature analyzed. The use of the system with CMC promoted a good performance against the properties evaluated. The principal function of anti¬-segregation was optimized with increasing concentration of superplasticizer, at temperatures above the 2rC. The study of the behaviour of systemic additives, resulting in slurries of cement, which can be optimized face studies of other intrinsic properties in oil fields

Obtenção de óxidos a base de níquel e cobalto para reação de oxidação parcial do metano

Nickel-based catalysts supported on alumina have been widely used in various reactions to obtain synthesis gas or hydrogen. Usually, higher conversion levels are obtained by these catalysts, however, the deactivation by coke formation and sintering of metal particles are still problems to be solved. Several approaches have been employed in order to minimize these problems, among which stands out in recent years the use of additives such as oxides of alkali metals and rare earths. Similarly, the use of methodologies for the synthesis faster, easier, applicable on an industrial scale and to allow control of the microstructural characteristics of these catalysts, can together provide the solution to this problem. In this work, oxides with spinel type structure AB2O4, where A represents divalent cation and B represents trivalent cations are an important class of ceramic materials investigated worldwide in different fields of applications. The nickel cobaltite (NiCo2O4) was oxides of spinel type which has attracted considerable interest due to its applicability in several areas, such as chemical sensors, flat panel displays, optical limiters, electrode materials, pigments, electrocatalysis, electronic ceramics, among others. The catalyst precursor NiCo2O4 was prepared by a new chemical synthesis route using gelatine as directing agent. The polymer resin obtained was calcined at 350°C. The samples were calcined at different temperatures (550, 750 and 950°C) and characterized by X ray diffraction, measurements of specific surface area, temperature programmed reduction and scanning electron microscopy. The materials heat treated at 550 and 750°C were tested in the partial oxidation of methane. The set of techniques revealed, for solid preparations, the presence of the phase of spinel-type structure with the NiCo2O4 NixCo1-xO solid solution. This solid solution was identified by Rietveld refinement at all temperatures of heat treatment. The catalyst precursors calcined at 550 and 750°C showed conversion levels around 25 and 75%, respectively. The reason H2/CO was around 2 to the precursor treated at 750°C, proposed reason for the reaction of partial oxidation of methane, one can conclude that this material can be shown to produce synthesis gas suitable for use in the synthesis Fischer-Tropsch process

Estudio in vitro de la resistencia adhesiva en la interfaz de resina entre la base del pad y el resinoso utilizado en cementación indirecta de la técnica lingual

Con el fin de aminorar retrasos por descementación de cualquier accesorio durante el tratamiento de Ortodoncia Lingual, se ha considerado que la fuerza de adhesión es muy importante, especialmente cuando está ubicada en las diferentes interfaces presentes entre el bracket y la resina del PAD; entre la resina del PAD y el cemento resinoso fotopolimerizable y entre este cemento y el esmalte dental. Por lo que este estudio se ha enfocado en determinar la resistencia adhesiva en la interfaz localizada entre la resina de la base del PAD y el cemento resinoso fotopolimerizable utilizando ácido fluorhídrico y óxido de aluminio como tratamiento de superficie previo a la cementación indirecta de la técnica lingual. MATERIALES Y METODOS: El tipo de estudio fue experimental "in vitro", con una muestra de 30 cuerpos de prueba hechos con resina Transbond XT, utilizando para su confección un blíster de brackets, se siguieron tres protocolos diferentes; G1 o grupo control sin ninguna preparación, G2 con aplicación de óxido de aluminio, 50 micrones durante 10 segundos en la superficie del cuerpo de prueba, G3 con aplicación de ácido fluorhídrico al 9% en la superficie del cuerpo de prueba durante 10 minutos. Previo al test de resistencia adhesiva, se realizó los cortes de precisión en cada cuerpo de prueba, obteniendo así 45 tiras de prueba, cada una de las muestras fue adherida a un porta muestra para la prueba de micro tracción, la misma que fue realizada con la máquina universal Mini-Instron modelo 5942, a una velocidad de deformación constante de 0.5 mm/min. Los datos fueron sometidos al test de Normalidad de residuos de Shapiro Wilk (p>0,05) y de LEVENE para el análisis de homogeneidad de las varianzas. La resistencia adhesiva fue comparada entre los grupos por medio del Análisis de Varianza (ANOVA) como factor único para el procesamiento de los datos. Para todos los análisis el nivel de significancia fue del 5% (p< 0,05) con un nivel de confianza del 95% (IC95%). Se consideró estadísticamente significativo valores por debajo de 0,05. RESULTADOS Y CONCLUSIONES: El resultado del test de ANOVA, reveló que el factor de tratamiento de superficie F(2,12)=2,52;p=0,12 no es significante, por lo tanto los diferentes tratamientos de superficie (óxido de aluminio y ácido fluorhídrico) utilizados son equivalentes al grupo control, indicando que no ejercen influencia de manera significativa en los valores de Resistencia Adhesiva (RA) en la preparación de la interfaz localizada entre la resina de la base del PAD y el cemento resinoso fotopolimerizable; concluyendo que se puede utilizar cualquier protocolo de tratamiento de superficie indicado en la presente investigación.

Caracterização de compósitos Nb-20%cu obtidos por moagem de alta energia e sinterizados por fase líquida

In this work, was studied the formation of a composite of the refractory metal niobium with copper, through the process of high-energy milling and liquid phase sintering. The HEM can be used to synthesize composite powders with high homogeneity and fine size particle distribution. It may also produce the solid solubility in immiscible systems such as Nb-Cu, or extend the solubility of systems with limited solubility. Therefore, in the immiscible system Cu-Nb, the high-energy milling was successfully used to obtain the composite powder particles. Initially, the formation of composite particles during the HEM and the effect of preparation technique on the microstructure of the material was evaluated. Four loads of Nb and Cu powders containing 20%wt Cu were synthesized by MAE in a planetary type ball mill under different periods of grinding. The influence of grinding time on the metal particles is evaluated during the process by the withdrawal of samples at intermediate times of milling. After compaction under different forces, the samples were sintered in a vacuum furnace. The liquid phase sintering of these samples prepared by HEM produced a homogeneous and fine grained. The composite particles forming the sintered samples are the addition of a hard phase (Nb) with a high melting point, and a ductile phase (Cu) with low melting point and high thermal and electrical conductivities. Based on these properties, the Nb-Cu system is a potential material for many applications, such as electrical contacts, welding electrodes, coils for generating high magnetic fields, heat sinks and microwave absorbers, which are coupled to electronic devices. The characterization techniques used in this study, were laser granulometry, used to evaluate the homogeneity and particle size, and the X-ray diffraction, in the phase identification and to analyze the crystalline structure of the powders during milling. The morphology and dispersion of the phases in the composite powder particles, as well the microstructures of the sintered samples, were observed by scanning electron microscopy (SEM). Subsequently, the sintered samples are evaluated for density and densification. And finally, they were characterized by techniques of measuring the electrical conductivity and microhardness, whose properties are analyzed as a function of the parameters for obtaining the composite

Estudo da maturação eritróide com base no CD35 e no CD44 em síndromes mielodisplásicas

As Síndromes Mielodisplásicas (SMD) representam um grupo de doenças clonais da célula pluripotencial hematopoiética caracterizadas por hematopoiese ineficaz e aumento do risco de progressão para Leucemia Mieloblástica Aguda. Considerando que a linha eritróide está muitas vezes afectada em SMD e a avaliação da displasia desta linha representa um desafio na análise imunofenotípica de medulas mielodisplásicas, o objectivo deste trabalho foi estudar a expressão de CD44 e de CD35 na maturação eritróide normal e a forma como essa expressão é afectada em SMD. Este estudo foi efectuado em 16 amostras de medula óssea (MO) normais/reactivas e em 48 amostras de MO de indivíduos diagnosticados com SMD e sem tratamento. De acordo, com a Organização Mundial de Sáude (OMS) os doentes com SMD foram classificados em CRDM (n=20), AREB-1 (n=15) e AREB-2 (n=13) e de acordo com o International Prognostic Scoring System (IPSS) em Baixo risco (n=5), Intermédio-1 (n=8) e Intermédio-2 e Alto risco (n=14). A caracterização imunofenotípica foi efectuada através de um protocolo de imunofluorescência directa de marcação-lise-lavagem, utilizando os anticorpos monoclonais: anti-CD34; anti-HLA-DR; anti-CD117; anti-CD44; anti-CD35; anti-CD45, anti-CD123 e anti-CD133. Para a análise, procedeu-se à identificação e quantificação das células de linha eritróide em MO total e nos diferentes estádios de maturação e à avaliação da expressão de CD44 e de CD35. Os resultados deste estudo revelaram o CD35 como um marcador precoce na diferenciação eritróide normal e um aumento da expressão de CD44 e da percentagem de eritroblastos em SMD, sendo este aumento mais evidenciado nos estádios mais avançados da doença.

Análise mecânica e microestrutural das ligas de cobalto-cromo de uso odontológico após sucessivas refundições

The cobalt-chromium alloy is extensively used in the Odontology for the confection of metallic scaffolding in partial removable denture. During the last few years, it has been reported an increasing number of premature imperfections, with a few months of prosthesis use. The manufacture of these components is made in prosthetic laboratories and normally involves recasting, using parts of casting alloy and parts of virgin alloy. Therefore, the objective of the present study was to analyze the mechanical properties of a commercial cobalt-chromium alloy of odontological use after successive recasting, searching information to guide the dental prosthesis laboratories in the correct manipulation of the cobalt-chromium alloy in the process of casting and the possible limits of recasting in the mechanical properties of this material. Seven sample groups were confectioned, each one containing five test bodies, divided in the following way: G1: casting only with virgin alloy; G2: casting with 50% of the alloy of the G1 + 50% of virgin alloy; G3: casting with 50% of the alloy of the G2 + 50% of virgin alloy; G4: casting with 50% of the alloy of the G3 + 50% of virgin alloy; G5: 50% of alloy of the G4 + 50% of virgin alloy; G6: 50% of alloy of the G5 + 50% of virgin alloy and finally the G7, only with recasting alloy. The modifications in the mechanical behavior of the alloy were evaluated. Moreover, it was carried the micro structural characterization of the material by optic and electronic scanning microscopy, and X ray diffraction.and fluorescence looking into the correlatation of the mechanical alterations with structural modifications of the material caused by successive recasting process. Generally the results showed alterations in the fracture energy of the alloy after successive recasting, resulting mainly of the increasing presence of pores and large voids, characteristic of the casting material. Thus, the interpretation of the results showed that the material did not reveal significant differences with respect to the tensile strength or elastic limit, as a function of successive recasting. The elastic modulus increased from the third recasting cycle on, indicating that the material can be recast only twice. The fracture energy of the material decreased, as the number of recasting cycles increased. With respect to the microhardness, the statistical analyses showedno significant differences. Electronic scanning microscopy revealed the presence of imperfections and defects, resulting of the recasting process. X ray diffraction and fluorescence did not show alterations in the composition of the alloy or the formation of crystalline phases between the analyzed groups. The optical micrographs showed an increasing number of voids and porosity as the material was recast. Therefore, the general conclusion of this study is that the successive recasting of of Co-Cr alloys affects the mechanical properties of the material, consequently leading to the failure of the prosthetic work. Based on the results, the best recommendadition is that the use of the material should be limited to two recasting cycles

Revestimentos a base de Ta/Al2O3 produzidos por aspersão térmica sobre substrato metálico

Metal substrates were coated by thermal spraying plasma torch, they were positioned at a distance of 4 and 5 cm from the nozzle exit of the plasma jet. The starting materials were used for deposition of tantalum oxide powder and aluminium. These two materials were mixed and ground into high-energy mill, then immersed in the torch for the production of alumina coating infused with particles of tantalum with nano and micrometric size. The spraying equipment used is a plasma torch arc not transferred, which operating in the range of 250 A and 80 V, was able to produce enough heat to ignite aluminothermic between Ta2O5 and aluminum. Upon reaching the plasma jet, the mixing powders react with the heat of the blaze, which provides sufficient energy for melting aluminum particles. This energy is transferred through mechanisms of self-propagating to the oxide, beginning a reduction reaction, which then hits on the surface of the substrate and forms a coating on which a composite is formed by a junction metal - ceramic (Ta +Al2O3). The phases and quantification of each were obtained respectively by X-ray diffraction and the Rietveld method. Morphology by scanning electron microscopy and chemical analysis by energy dispersive spectroscopy EDS. It was also performed measurements of the substrate roughness, Vickers microhardness measurements in sprays and determination of the electron temperature of the plasma jet by optical emission spectroscopy EEO. The results confirmed the expectation generated around the end product of spraying the mixture Ta2O5 + Al, both in the formation of nano-sized particles and in their final form. The electron excitation temperature was consistent with the purpose of work, in addition, the thermodynamic temperature was efficient for the reduction process of Ta2O5. The electron excitation temperature showed values of 3000, 4500 and 8000 K for flows10, 20 and 30 l / min respectively, these values were taken at the nozzle exit of the plasma jet. The thermodynamic temperature around 1200 ° C, was effective in the reduction process of Ta2O5

Efeito da adição de feldspato e/ou resíduo de caulin em formulações à base de argila ilítica

The red pottery industry in Piauí state is well developed and stands out at the national context for the technical quality of its products. The floor and wall tile industry, however, is little developed since the state has only one company that produces red clay-based ceramic tiles. This thesis aims at using the predominantly illitic basic mass of the above mentioned industry, with the addition of feldspar and/or kaolin residue in order to obtain products of higher technical quality. Kaolin residue consists basically of kaolinite, muscovite mica and quartz; the feldspar used was potassic. In this experiment, basic mass (MB) was used for experimental control and fifteen formulations codified as follows: F2, F4, F8, F16, F32, FR2, FR4, FR8, FR16, FR32, R2, R4, R8, R16 and R32. All raw materials were dry-milled, classified, formulated and then humidified to 10% water. Thereafter, test samples were produced by unixial pressing process in a rectangular steel matrix (60.0 x 20.0 x 5.0) mm3 at (25 MPa). They were fired at four temperatures: 1080°C, 1120°C, 1160°C, with a heating rate of 10°C/min during up to 10 min in an electric oven, and the last one in an industrial oven with a peak of 1140°C, aim ing to confirm the results found in laboratory and, finally, technological tests were performed: MEA, RL, AA, PA, TRF and PF. The results revealed that the residue under study can be considered a raw material with large potential in the industry of red clay-based ceramic tiles, since the results found both in laboratory and in the industry have shown that the test samples produced from the formulations with up to 4% feldspar and those produced with up to 8% feldspar and residue permitted a reduction in the water absorption rate and an increase in the mechanical resistance while those samples produced with up to 4% residue had an increase in the mechanical resistance when compared to those produced from the basic mass and that the formulation with 2% feldspar and residue presented the best technological properties, lowering the sintering temperature down to 1120°C

Sodium hypochlorite effects on dentin bond strength and acid-base resistant zone formation by adhesive systems

Aim: To evaluate the effects of 10% NaOCl gel application on the dentin bond strengths and morphology of resin-dentin interfaces formed by three adhesives. Methods: Two etch-and-rinse adhesives (One-Step Plus, Bisco Inc. and Clearfil Photo Bond, Kuraray Noritake Dental) and one self-etch adhesive (Clearfil SE Bond, Kuraray Noritake Dental) were applied on dentin according to the manufacturers’ instructions or after the treatment with 10% NaOCl (ED-Gel, Kuraray Noritake Dental) for 60 s. For interfacial analysis, specimens were subjected to acid-base challenge and observed by SEM to identify the formation of the acid-base resistant zone (ABRZ). For microtensile bond strength, the same groups were investigated and the restored teeth were thermocycled (5,000 cycles) or not before testing. Bond strength data were subjected to two-way ANOVA and Tukey’s test (p<0.05). Results: NaOCl application affected the bond strengths for One-Step Plus and Clearfil Photo Bond. Thermocycling reduced the bond strengths for Clearfil Photo Bond and Clearfil SE Bond when used after NaOCl application and One-Step Plus when used as recommended by manufacturer. ABRZ was observed adjacent to the hybrid layer for self-etch primer. The etch-and-rinse systems showed external lesions after acid-base challenge and no ABRZ formation when applied according to manufacturer’s instructions. Conclusions: 10% NaOCl changed the morphology of the bonding interfaces and its use with etch-&-rinse adhesives reduced the dentin bond strength. Formation of ABRZ was material-dependent and the interface morphologies were different among the tested materials.

Desenvolvimento e otimização de um filme biodegradável à base de proteína do tremoço (Lupinus angustifolius)

Dissertação de Mestrado, Biologia Molecular e Microbiana, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

Compósitos poliméricos a base de fibras de licuri: efeitos da hibridização e do envelhecimento ambiental acelerado

The gradual replacement of conventional materials by the ones called composite materials is becoming a concern about the response of these composites against adverse environmental conditions, such as ultraviolet radiation, high temperature and moist. Also the search for new composite using natural fibers or a blend of it with synthetic fibers as reinforcement has been studied. In this sense, this research begins with a thorough study of microstructural characterization of licuri fiber, as a proposal of alternative reinforcement to polymeric composites. Thus, a study about the development of two composite laminates was done. The first one, involving only the fiber of licuri and the second comprising a hybrid composite based of fiber glass E and the fiber of licuri, in order to know the performance of the fiber when of fiber across the hybridization process. The laminates were made in the form of plates using the tereftálica ortho-polyester resin as matrix. The composite laminate made only by licuri fiber had two reinforcing fabric layers of unidirectional licuri and the hybrid composite had two reinforcing layers of unidirectional licuri fabric and three layers of fiber short glass-E mat. Finally, both laminates was exposed to aging acceleration in order to study the influence of environmental degradation involving the mechanical properties and fracture characteristics thereof. Regarding the mechanical properties of composites, these were determined through uniaxial tensile tests, uniaxial compression and three bending points for both laminates in original state, and uniaxial tensile tests and three bending points after accelerated aging. As regards the study of structural degradation due to aging of the laminates, it was carried out based on microscopic analysis and microstructure, as well as measuring weight loss. The characteristics of the fracture was performed by macroscopic and microscopic (optical and SEM) analysis. In general, the laminated composites based on fiber licuri showed some advantages in their responses to environmental aging. These advantages are observed in the behavior related to stiffness as well as the microstructural degradation and photo-oxidation processes. However, the structural integrity of this laminate was more affected in case the action of uniaxial tensile loads, where it was noted a lower rate of withholding his last resistance property

Efeito da Gália como aditivo de sinterização em eletrólitos cerâmicos à base de céria sintetizados pelo método de complexação de cátions

Fuel cells are considered one of the most promising ways of converting electrical energy due to its high yield and by using hydrogen (as fuel) which is considered one of the most important source of clean energy for the future. Rare earths doped ceria has been widely investigated as an alternative material for the electrolyte of solid oxide fuel cells (SOFCs) due to its high ionic conductivity at low operating temperatures compared with the traditional electrolytes based on stabilized zirconia. This work investigates the effect of gallium oxide (Gallia) as a sintering aid in Eu doped ceria ceramic electrolytes since this effect has already been investigated for Gd, Sm and Y doped ceria electrolytes. The desired goal with the use of a sintering aid is to reduce the sintering temperature aiming to produce dense ceramics. In this study we investigated the effects on densification, microstructure and ionic conduction caused by different molar fraction of the dopants europium (10, 15 and 20%) and gallium oxide (0.3, 0.6 and 0.9%) in samples sintered at 1300, 1350 and 1450 0 C. Samaria (10 and 20%) doped ceria samples sintered between 1350 and 1450 °C were used as reference. Samples were synthesized using the cation complexation method. The ceramics powders were characterized by XRF, XRD and SEM, while the sintered samples were investigated by its relative density, SEM and impedance spectroscopy. It was showed that gallia contents up to 0.6% act as excellent sintering aids in Eu doped ceria. Above this aid content, gallia addition does not promote significant increase in density of the ceramics. In Ga free samples the larger densification were accomplished with Eu 15% molar, effect expressed in the microstructure with higher grain growth although reduced and surrounded by many open pores. Relative densities greater than 95 % were obtained by sintering between 1300 and 1350 °C against the usual range 1500 - 1600 0 C. Samples containing 10% of Sm and 0.9% of Ga reached 96% of theoretical density by sintering at 1350 0 C for 3h, a gain compared to 97% achieved with 20% of Sm and 1% of Ga co-doped cerias sintered at 1450 0 C for 24 h as described in the literature. It is found that the addition of gallia in the Eu doped ceria has a positive effect on the grain conductivity and a negative one in the grain boundary conductivity resulting in a small decrease in the total conductivity which will not compromise its application as sintering aids in ceria based electrolytes. Typical total conductivity values at 600 and 700 °C, around 10 and 30 mS.cm -1 respectively were reached in this study. Samples with 15% of Eu and 0.9 % of Ga sintered at 1300 and 1350 °C showed relative densities greater than 96% and total conductivity (measured at 700 °C) between 20 and 33 mS.cm -1 . The simultaneous sintering of the electrolyte with the anode is one of the goals of research in materials for SOFCs. The results obtained in this study suggest that dense Eu and Ga co-doped ceria electrolytes with good ionic conductivity can be sintered simultaneously with the anode at temperatures below 1350 °C, the usual temperature for firing porous anode materials

Plásticos reforçados a base de tecidos híbridos: efeitos da anisotropia e geometria normativa na caracterização mecânica e da fratura

As most current studies, reinforced plastics have been, in recent years, a viable alternative in building structural elements of medium and large, since the lightness accompanied by high performance possible. The design of hybrid polymer composites (combination of different types of reinforcements) may enable structural applications thereof, facing the most severe service conditions. Within this class of composite materials, reinforced the underlying tissues hybrid high performance are taking space when your application requires high load bearing and high rigidity. The objective of this research work is to study the challenges in designing these fabrics bring these materials as to its mechanical characterization and fracture mechanisms involved. Some parameters associated with the process and / or form of hybridization stand out as influential factors in the final performance of the material such as the presence of anisotropy, so the fabric weave, the process of making the same, normative geometry of the specimens, among others. This sense, four laminates were developed based hybrid reinforcement fabrics involving AS4 carbon fiber, kevlar and glass 49-E as the matrix epoxy vinyl ester resin (DERAKANE 411-350). All laminates were formed each with four layers of reinforcements. Depending on the hybrid fabric, all the influencing factors mentioned above have been studied for laminates. All laminates were manufactured industrially used being the lamination process manual (hand-lay-up). All mechanical characterization and study of the mechanism of fracture (fracture mechanics) was developed for laminates subjected to uniaxial tensile test, bending in three and uniaxial compression. The analysis of fracture mechanisms were held involving the macroscopic, optical microscopy and scanning electron microscopy

Plan de auditoría interna en base a gestión de riesgos para las operaciones entre compañias relacionadas que forman parte de la industria hotelera ubicadas en el área metropolítana de San Salvador.

En los últimos años las empresas pertenecientes a la industria hotelera han experimentado un crecimiento notorio en su estructura y a nivel de sus operaciones debido a la dinámica cambiante que impera en este sector económico, por ello deben adaptarse a las exigencias comerciales y a las normativas técnicas internacionales que son aplicables. Adicional a lo anterior, estas empresas han creado modelos de negocio donde la participación de otras entidades relacionadas entre sí es cada vez más notoria con el fin de aprovechar todos los recursos posibles y asimismo tener un mayor alcance y presencia en esta industria. Es con base a lo anterior, nace el interés de presentar una propuesta con un enfoque de auditoría interna basada en riesgos que contribuya a la evaluación de la gestión que lleva a cabo la alta gerencia de estas compañías que poseen operaciones con sus partes relacionadas y que operan en el mencionado sector. Es importante mencionar que, en la estructura de los hoteles se encuentra el departamento de auditoría interna que tiene un rol altamente importante para que las empresas logren sus objetivos, sin embargo, se ha identificado que en algunos hoteles no hay un enfoque claro y contemporáneo para el fortalecimiento del control interno de estas compañías. Prueba de lo anterior, es que algunas entidades tienen manuales, otros procedimientos, políticas, pero no tienen un sistema como tal de control interno que incorpore las herramientas para su implementación y fortalecimiento de éste. De igual manera, como parte de la investigación, en la mayoría de hoteles no cuentan con un enfoque de auditoría interna orientado a la gestión de riesgos para contribuir a evaluar la gestión de la alta administración de estas compañías que poseen operaciones con otras entidades como relacionadas. Con base a esta necesidad, se diseña la estructura básica y necesaria que debe contener un plan de auditoría interna basado en riesgos para este sector en especial. El plan de auditoría interna basado en riesgos permite al auditor interno fortalecer el conocimiento, entendimiento y entorno del negocio, para que, posteriormente pueda llevar a cabo la identificación y evaluación de aquellos eventos que podrían afectar potencialmente a la compañía, además de afectar el alcance y logro de los objetivos, así como las metas trazadas y definidas por la alta gerencia de la entidad. Como resultado de la investigación, nace la propuesta, que básicamente es el diseño de la estructura que debe tener un plan de auditoría interna basada en riesgos, para las entidades que tienen transacciones con sus partes vinculadas y adicionalmente que operan en la industria hotelera del Área Metropolitana de San Salvador (AMSS). De acuerdo al apartado anterior, el diseño de un plan de auditoría interna con base a gestión de riesgos para las operaciones entre compañías relacionadas que operan en la industria hotelera del AMSS, busca definir un plan “a la medida” que les permita a estas compañías identificar, evaluar y de ser necesario mejorar su filosofía de gestión de riesgos tanto por el sector en el que éstas operan así como el modelo de negocio adoptado por la alta gerencia que involucra operaciones de sus partes vinculadas.