Diseño y formulación de las Normas técnicas de control interno con enfoque COSO para la Alcaldía municipal de Mejicanos.

El trabajo de investigación realizado tiene su origen en la necesidad de aportar un documento para la divulgación de normas de control interno específicas para la Alcaldía Municipal de Mejicanos, necesarias para garantizar la salvaguarda de los recursos y un buen control interno en los procesos administrativos, financieros y operativos de la alcaldía. Los objetivos fijados del presente trabajo de investigación, consisten en proporcionar un documento que contenga las normas necesarias, para mejorar el control interno existente, con el fin de lograr la efectividad y la optimización de los recursos humanos, materiales y financieros con que se cuentan, contribuir a disminuir la escasez de material bibliográfico en el área de control interno con enfoque COSO, proponer las normas para establecer los procedimientos que ayuden a asegurar las políticas relacionadas con los riesgos que se han definido. Por las razones antes comentadas, con el presente trabajo se plantea un proyecto de normas de control interno específicas de aplicación para la Alcaldía Municipal de Mejicanos. Para lograr la investigación se utilizaron cuestionarios y entrevistas con las diferentes funcionarios y personal operativo de la comuna, para confirmar los conocimientos, las funciones y la finalidad de la Alcaldía. En base a la investigación y los resultados obtenidos se concluye, que las diferentes jefaturas de la Alcaldía, poseen conocimientos básicos de lo que es el control interno, pero desconocen las nuevas tendencias en esta materia, como lo es el COSO, que le sirva como herramienta para optimizar el desempeño de sus funciones y les facilite mejorar el control interno y la elaboración de los planes de trabajo según las necesidades de la gestión municipal. De acuerdo a lo mencionado, se recomienda al Concejo Municipal a través de las instancias correspondientes capacitar a los funcionarios y empleados responsables de la administración de la municipalidad para que tengan conocimientos actualizados sobre las Normas emitidas por la Corte de Cuentas de la República y las leyes que las regulan, así mismo que éstos tengan o adquieran la preparación mínima requerida a fin de desarrollar eficientemente sus actividades.

Propuesta de un modelo explicativo de la efectividad, rendimiento y control estratégico de la red comercial. Una aplicación al sector financiero

Propósito de la investigación. Lo que está especialmente en cuestión es si la implantación de un modelo de dirección y control de unidades de negocio fundamentado en comportamientos puede derivar en mayores niveles de rendimiento y logros comerciales de dichas unidades. Diseño. Se utiliza el método del caso, eligiéndose dos entidades financieras referentes de banca universal. Metodología. Tras una primera fase cualitativa a través de entrevistas en profundidad para adecuar las escalas a la realidad del sector financiero, se encuesta a los directores de zona y directores de oficina de ambas entidades acerca de elementos como: el control por comportamientos, el rendimiento comercial de los equipos y la efectividad comercial. Análisis de los datos. Se acometen tres tipologías de análisis. Un primer análisis descriptivo de los datos obtenidos que se centra en describir los principales resultados del estudio de los diferentes ítems a través de los valores medios de las escalas originales utilizadas en la investigación. El segundo análisis, de la entidad 1, tiene como objetivo analizar si la relación entre el comportamiento del director de zona y la efectividad en la oficina se explica por el efecto indirecto que tienen los directores de sucursal y el desempeño comercial de la oficina. Para ello se opta por el análisis de mediación a través de la regresión múltiple. El tercer análisis persigue verificar el efecto mediador, obtenido en el segundo análisis, por medio del análisis de ecuaciones estructurales aplicado la entidad 2...

Optimal control of non-linear systems through hybrid cell-mapping/artificial-neural-networks techniques

In this paper, a real-time optimal control technique for non-linear plants is proposed. The control system makes use of the cell-mapping (CM) techniques, widely used for the global analysis of highly non-linear systems. The CM framework is employed for designing approximate optimal controllers via a control variable discretization. Furthermore, CM-based designs can be improved by the use of supervised feedforward artificial neural networks (ANNs), which have proved to be universal and efficient tools for function approximation, providing also very fast responses. The quantitative nature of the approximate CM solutions fits very well with ANNs characteristics. Here, we propose several control architectures which combine, in a different manner, supervised neural networks and CM control algorithms. On the one hand, different CM control laws computed for various target objectives can be employed for training a neural network, explicitly including the target information in the input vectors. This way, tracking problems, in addition to regulation ones, can be addressed in a fast and unified manner, obtaining smooth, averaged and global feedback control laws. On the other hand, adjoining CM and ANNs are also combined into a hybrid architecture to address problems where accuracy and real-time response are critical. Finally, some optimal control problems are solved with the proposed CM, neural and hybrid techniques, illustrating their good performance.

Resolución 256 del 07 de diciembre de 2009: ¿Cuál es el control de legalidad que lleva a cabo la Cámara de Comercio respecto de decisiones de asambleas y juntas de socios?

Servicios registrales

LA ECUACION UNIVERSAL DE EROSION

La erosión de los suelos agrícolas, la protección del manto vegetal en laderas inclinadas, la conservación de la fauna son temas de actualidad nacional y de problemática incluida como tema de análisis o discusión en los programas de varias carreras universitarias. El autor desea aportar elementos de juicio para enfrentar científicamente el problema de la erosión edáfica; para “ el control de un fenómeno físico o mecánico no se lleva a buen termino si el proceso de desarrollo del fenómeno no es entendido, los factores que lo determinan no pueden ser medidos y las mediciones presentadas en una ecuación”. En este artículo se hace revisión de los intentos para cuantificar el fenómeno mediante la aplicación de la Ecuación Universal de Perdida de Suelo. ABSTRACT The erosion of agricultural soils, protection of the natural cover on sloping and wild life conservation are now national issues and they are principal subjets of several courses in the universities. The author wants to contribute with some viewpoints or how to scientifically take up the problem of edaphic erosion. For him, “the control of the physical ormechanical phenomenon is not well carried out if the processes involved in the phenomenon itself are not undertood, or the determining factor are not measured and written down in a equation”. This paper reviews the attempts of quantifying the phenomenon by the application of the Universal Equitation of Equation of Soil Loss.

Hypothalamic Inflammation And The Central Nervous System Control Of Energy Homeostasis.

The control of energy homeostasis relies on robust neuronal circuits that regulate food intake and energy expenditure. Although the physiology of these circuits is well understood, the molecular and cellular response of this program to chronic diseases is still largely unclear. Hypothalamic inflammation has emerged as a major driver of energy homeostasis dysfunction in both obesity and anorexia. Importantly, this inflammation disrupts the action of metabolic signals promoting anabolism or supporting catabolism. In this review, we address the evidence that favors hypothalamic inflammation as a factor that resets energy homeostasis in pathological states.

Chitosan/tripolyphosphate Nanoparticles Loaded With Paraquat Herbicide: An Environmentally Safer Alternative For Weed Control.

Paraquat is a fast acting nonselective contact herbicide that is extensively used worldwide. However, the aqueous solubility and soil sorption of this compound can cause problems of toxicity in nontarget organisms. This work investigates the preparation and characterization of nanoparticles composed of chitosan and sodium tripolyphosphate (TPP) to produce an efficient herbicidal formulation that was less toxic and could be used for safer control of weeds in agriculture. The toxicities of the formulations were evaluated using cell culture viability assays and the Allium cepa chromosome aberration test. The herbicidal activity was investigated in cultivations of maize (Zea mays) and mustard (Brassica sp.), and soil sorption of the nanoencapsulated herbicide was measured. The efficiency association of paraquat with the nanoparticles was 62.6 ± 0.7%. Encapsulation of the herbicide resulted in changes in its diffusion and release as well as its sorption by soil. Cytotoxicity and genotoxicity assays showed that the nanoencapsulated herbicide was less toxic than the pure compound, indicating its potential to control weeds while at the same time reducing environmental impacts. Measurements of herbicidal activity showed that the effectiveness of paraquat was preserved after encapsulation. It was concluded that the encapsulation of paraquat in nanoparticles can provide a useful means of reducing adverse impacts on human health and the environment, and that the formulation therefore has potential for use in agriculture.

Influence Of Gastric Emptying On The Control Of Postprandial Glycemia: Physiology And Therapeutic Implications.

The maintenance of glucose homeostasis is complex and involves, besides the secretion and action of insulin and glucagon, a hormonal and neural mechanism, regulating the rate of gastric emptying. This mechanism depends on extrinsic and intrinsic factors. Glucagon-like peptide-1 secretion regulates the speed of gastric emptying, contributing to the control of postprandial glycemia. The pharmacodynamic characteristics of various agents of this class can explain the effects more relevant in fasting or postprandial glucose, and can thus guide the individualized treatment, according to the clinical and pathophysiological features of each patient.

Is There Justification For Universal Leukoreduction?

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Self-reported Diabetes In Older People: Comparison Of Prevalences And Control Measures.

The objective of this study was to analyze the prevalence of diabetes in older people and the adopted control measures. Data regarding older diabetic individuals who participated in the Health Surveys conducted in the Municipality of Sao Paulo, SP, ISA-Capital, in 2003 and 2008, which were cross-sectional studies, were analyzed. Prevalences and confidence intervals were compared between 2003 and 2008, according to sociodemographic variables. The combination of the databases was performed when the confidence intervals overlapped. The Chi-square (level of significance of 5%) and the Pearson's Chi-square (Rao-Scott) tests were performed. The variables without overlap between the confidence intervals were not tested. The age of the older adults was 60-69 years. The majority were women, Caucasian, with an income of between > 0.5 and 2.5 times the minimum salary and low levels of schooling. The prevalence of diabetes was 17.6% (95%CI 14.9;20.6) in 2003 and 20.1% (95%CI 17.3;23.1) in 2008, which indicates a growth over this period (p at the limit of significance). The most prevalent measure adopted by the older adults to control diabetes was hypoglycemic agents, followed by diet. Physical activity was not frequent, despite the significant differences observed between 2003 and 2008 results. The use of public health services to control diabetes was significantly higher in older individuals with lower income and lower levels of education. Diabetes is a complex and challenging disease for patients and the health systems. Measures that encourage health promotion practices are necessary because they presented a smaller proportion than the use of hypoglycemic agents. Public health policies should be implemented, and aimed mainly at older individuals with low income and schooling levels. These changes are essential to improve the health condition of older diabetic patients.

Incidence Of Basilar Invagination In Patients With Tonsillar Herniation? A Case Control Craniometrical Study.

A retrospective case-control study based on craniometrical evaluation was performed to evaluate the incidence of basilar invagination (BI). Patients with symptomatic tonsillar herniation treated surgically had craniometrical parameters evaluated based on CT scan reconstructions before surgery. BI was diagnosed when the tip of the odontoid trespassed the Chamberlain's line in three different thresholds found in the literature: 2, 5 or 6.6 mm. In the surgical group (SU), the mean distance of the tip of the odontoid process above the Chamberlain's line was 12 mm versus 1.2 mm in the control (CO) group (p<0.0001). The number of patients with BI according to the threshold used (2, 5 or 6.6 mm) in the SU group was respectively 19 (95%), 16 (80%) and 15 (75%) and in the CO group it was 15 (37%), 4 (10%) and 2 (5%).

Going Beyond Seizure Control: Can Pharmacotherapy Help To Restore Cognitive Network Function?

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Control Of The Properties Of Porous Chitosan-alginate Membranes Through The Addition Of Different Proportions Of Pluronic F68.

This work addresses the development and characterization of porous chitosan-alginate based polyelectrolyte complexes, obtained by using two different proportions of the biocompatible surfactant Pluronic F68. These biomaterials are proposed for applications as biodegradable and biocompatible wound dressing and/or scaffolds. The results indicate that thickness, roughness, porosity and liquid uptake of the membranes increase with the amount of surfactant used, while their mechanical properties and stability in aqueous media decrease. Other important properties such as color and surface hydrophilicity (water contact angle) are not significantly altered or did not present a clear tendency of variation with the increase of the amount of surfactant added to the polyelectrolyte complexes, such as real density, average pore diameter, total pore volume and surface area. The prepared biomaterials were not cytotoxic to L929 cells. In conclusion, it is possible to tune the physicochemical properties of chitosan-alginate polyelectrolyte complexes, through the variation of the proportion of surfactant (Pluronic F68) added to the mixture, so as to enable the desired application of these biomaterials.

Sci1 Is A Component Of The Auxin-dependent Control Of Cell Proliferation In Arabidopsis Upper Pistil.

To characterize the recently described SCI1 (stigma/style cell cycle inhibitor 1) gene relationship with the auxin pathway, we have taken the advantage of the Arabidopsis model system and its available tools. At first, we have analyzed the At1g79200 T-DNA insertion mutants and constructed various transgenic plants. The loss- and gain-of-function plants displayed cell number alterations in upper pistils that were controlled by the amino-terminal domain of the protein. These data also confirmed that this locus holds the functional homolog (AtSCI1) of the Nicotiana tabacum SCI1 gene. Then, we have provided some evidences the auxin synthesis/signaling pathways are required for downstream proper AtSCI1 control of cell number: (a) its expression is downregulated in yuc2yuc6 and npy1 auxin-deficient mutants, (b) triple (yuc2yuc6sci1) and double (npy1sci1) mutants mimicked the auxin-deficient phenotypes, with no synergistic interactions, and (c) the increased upper pistil phenotype in these last mutants, which is a consequence of an increased cell number, was able to be complemented by AtSCI1 overexpression. Taken together, our data strongly suggests SCI1 as a component of the auxin signaling transduction pathway to control cell proliferation/differentiation in stigma/style, representing a molecular effector of this hormone on pistil development.

Onset Of Hypertension During Pregnancy Is Associated With Long-term Worse Blood Pressure Control And Adverse Cardiac Remodeling.

Up to 20% of women with hypertensive pregnancy disorders might persist with chronic hypertension. This study compared clinical and echocardiographic features between women whose hypertension began as hypertensive pregnancy disorders (PH group) and women whose diagnosis of hypertension did not occur during pregnancy (NPH group). Fifty PH and 100 NPH women were cross-sectionally evaluated by clinical, laboratory, and echocardiography analysis, and the groups were matched by duration of hypertension. PH exhibited lower age (46.6 ± 1.4 vs. 65.3 ± 1.1 years; P < .001), but higher systolic (159.8 ± 3.9 vs. 148.0 ± 2.5 mm Hg; P = .009) and diastolic (97.1 ± 2.4 vs. 80.9 ± 1.3 mm Hg; P < .001) blood pressure than NPH, although used more antihypertensive classes (3.4 ± 0.2 vs. 2.6 ± 0.1; P < .001). Furthermore, PH showed higher left ventricular wall thickness and increased prevalence of concentric hypertrophy than NPH after adjusting for age and blood pressure. In conclusion, this study showed that PH may exhibit worse blood pressure control and adverse left ventricular remodeling compared with NPH.