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Aprendizaje Basado en Problemas CASO DELITO CONTABLE
No full textEl aprendizaje basado en problemas (ABP) es una excelente metodología para fomentar el pensamiento crítico y la aplicación práctica de los conocimientos. A continuación, propongo un plan de 5 preguntas por semana sobre el tema de “el delito contable”.
Las preguntas avanzarán en dificultad y profundidad, y se incluyen respuestas para guiar a los estudiantes. Este plan de preguntas y respuestas permitirá a los estudiantes profundizar en el tema de manera progresiva, fomentando el análisis crítico y la aplicación práctica de los conceptos de análisis de balances
Descifrando los Estados Financieros. TEMA 3. Métodos y Técnicas del Análisis de Estados Financieros
No full textTEMA 3. Métodos y Técnicas del Análisis de Estados Financieros
• Análisis horizontal y vertical: cambios interanuales y composición porcentual
• Ratios financieros: análisis de liquidez, solvencia, rentabilidad, eficiencia
• El apalancamiento financiero y su importancia en la estructura de capital
• Análisis Dupont: desglose de la rentabilidad sobre el capital (ROE
Aprendizaje Basado en Problemas CASO CONTABILIDAD CREATIVA
No full textEl aprendizaje basado en problemas (ABP) es una excelente metodología para fomentar el pensamiento crítico y la aplicación práctica de los conocimientos. A continuación, propongo un plan de 5 preguntas por semana sobre el tema de “la contabilidad creativa”.
Las preguntas avanzarán en dificultad y profundidad, y se incluyen respuestas para guiar a los estudiantes. Este plan de preguntas y respuestas permitirá a los estudiantes profundizar en el tema de manera progresiva, fomentando el análisis crítico y la aplicación práctica de los conceptos de análisis de balances
Morphology engineering of MAPbBr3 thin films for enhanced lighting applications
No full textThis work was funded by Community of Madrid and Rey Juan Carlos University (URJC) under projects F1259 and 2024/REGING-20235, as well as by Fuenlabrada Engineering School (EIF-URJC) through the Infrastructure2024 program. Spanish Ministry of Science and Innovation under the Project RED2022-134344-T of the National Excellence Networks is also acknowledged.Hybrid metal halide perovskites, specifically methylammonium lead bromide (MAPbBr3), have promising optoelectronic properties and cost-effective fabrication methods; however, challenges in achieving high photoluminescence quantum yield persist. This study explores morphology engineering of MAPbBr3 films to enhance their applicability in light-emitting diodes by sequential spin-coating methods with toluene and chloroform antisolvents, incorporating bathocuproine (BCP) as an additive. BCP is shown to improve film morphology, reducing grain size and surface roughness while increasing coverage, uniformity, and the conductivity of the layer. A novel double-layer deposition approach further enhances these properties, yielding films with complete coverage and minimized defects, without change in the microstrain. Photoluminescence measurements indicate significant trap passivation and enhanced light emission intensity and stability and a reduced threshold in the generation of amplified spontaneous emission. When integrated into PeLED devices, these engineered films demonstrate substantial performance improvements. The combination of BCP and double-layer deposition results in a luminous efficiency increase of up to 727 times compared to untreated films. This enhancement is attributed to better charge transport, reduced non-radiative recombination, and superior film morphology. This work presents a scalable and efficient method for producing high-performance MAPbBr3 films, bridging the gap between simple fabrication processes and advanced device applications
Study of Mesostructured CeO2 Synthesis via Nanocasting Using SBA-15 as a Template: Influence of the Cerium Precursor
No full textMesoporous materials with high surface area, large pore volume, and adjustable pore size are promising in the fields of adsorption and heterogeneous catalysis. In this work, ordered mesoporous ceria structures were successfully prepared via nanocasting using SBA-15 as a template, with Ce(NO3)3·6H2O or CeCl3·7H2O as ceria precursors. The materials were characterized before and after template removal. The CeO2 crystallite size in the CeO2/SBA-15 composites increases with successive impregnations until it reaches the pore size of the SBA-15. Upon removal of the SBA-15 template, the synthesized materials exhibit pore diameters corresponding to the wall thickness of the SBA-15, evidencing that the inverted structure was obtained. Mesoporous ceria exhibits increasingly ordered structure up to five successive impregnations with 1.3 mmolCe/gSBA-15. Using cerium chloride as a precursor, highly ordered structures were reached after only three impregnations. The feasibility of this synthesis in fewer steps (1, 3, and 5), employing the same amount of Ce precursor (6.7 mmolCe/gSBA-15), was also studied. Results show a higher ordering degree and oxygen mobility capacity at higher impregnation steps. The mesostructured ceria samples exhibit significantly higher oxygen mobility than commercial bulk ceria, along with high thermal stability, which highlights the usefulness of these structures
One Year After Mild COVID-19: Emotional Distress but Preserved Cognition in HealthcareWorkers
No full textBackground/Objectives: Although COVID-19 may cause cognitive impairments for up to six months, the long-term effects of mild cases remain unclear. Given their high exposure and critical role in public health, assessing this impact on healthcare workers is essential. Aim: The present study aimed to examine the cognitive and emotional effects of mild COVID-19 in 92 healthcare workers one year after infection. Methods: In total, 50 had experienced mild COVID-19, while 42 had not been infected. Participants completed a neuropsychological assessment evaluating attention, memory, and executive functions, along with self-reported measures of anxiety, depression, post-traumatic stress, occupational stress, and burnout. Results: No significant cognitive differences were observed between the groups. However, both exhibited moderate-to-severe psychological distress, with the COVID-19 group showing higher trait anxiety (p = 0.032). Emotional symptoms were significantly associated with neuropsychological performance—higher burnout (ρ from −0.20 to −0.28, p < 0.05) and stress (ρ from −0.25 to −0.33, p < 0.01) correlated with slower responses and more errors in tasks such as the D2 variation index, TESEN execution speed, Rey–Osterrieth Figure recall, and Digit Span forward span. Conclusions: These findings suggest no long-term cognitive impairment after mild COVID-19 but highlight the substantial emotional toll of the pandemic on healthcare workers. Future research should explore cognitive reserve as a protective factor
Factors influencing the agreement between teachers and students in the assessment of preclinical endodontics using a rubric
No full textEste estudio evaluó cómo factores como la dificultad anatómica, el sistema de instrumentación y el nivel de formación influyen en la evaluación de tratamientos endodónticos realizados por estudiantes de odontología. Usando una rúbrica, se compararon las calificaciones otorgadas por los propios estudiantes y por docentes. Aunque no se encontraron diferencias significativas en las puntuaciones totales, sí hubo variaciones en ítems específicos según el nivel de formación. La concordancia entre evaluadores fue de moderada a sustancial, siendo mayor en la obturación y menor en el acceso cavitario. Se concluye que la rúbrica es una herramienta útil para la enseñanza y evaluación en Endodoncia.Background: Students' self-assessment and rubrics are pedagogical tools designed to enhance learning and evaluation processes. Achieving convergence between learners and teachers is paramount during the learning of complex treatments such as endodontic procedures, although it can be challenging due to uncontrollable factors that may affect task performance and perception. This study aimed to evaluate the influence of various factors (anatomical difficulty, type of instrumentation system, and training level) on the assessments of root canal treatments (RCT) by teachers and students using a rubric, and to determine the degree of agreement between them.
Methods: 144 RCT were performed on extracted human molars by 36 dental students using two mechanized systems and subsequently evaluated using a rubric by both the students and four teachers. Rubric yielded a total score for the sum of 4 items analyzed individually: radiographic evaluation, access cavity, instrumentation, and obturation. The influence of the three following factors: anatomical difficulty (categories: minimal, moderate and high), instrumentation system (categories: Protaper Next and Reciproc Blue), and training level (categories: initial and advanced) on teachers' and students' RCT total scores and for each item were analyzed by three-way ANOVA. Agreements between teachers and students were measured by intraclass correlation coefficients and quadratic weighted Kappa. Statistical analyses were conducted at a pre-set alpha of 0.05 using Stata 16.
Results: No significant influence of anatomical difficulty, instrumentation system, or training level was observed on RCT total scores given by teachers and students (p > 0.05). However, training level influenced the assessments by teachers in instrumentation as those by students in radiographic evaluation. Agreement was moderate for RCT total scores and substantial for teeth with minimal or high difficulty, after using Protaper Next, and at the initial training level. Agreement was substantial in obturation, and moderate in radiographic evaluation, access cavity, and instrumentation. Some categories in instrumentation and obturation items showed substantial agreement, while fair agreement was observed only in access cavity.
Conclusions: Educational factors in Endodontics such as anatomical difficulty, mechanized instrumentation system, and level of training did not influence the total scores of preclinical RCT by teachers or students. Agreement for RCT total scores ranged from moderate to substantial. The strongest agreement was observed in obturation, while access cavity yielded the lowest. The rubric as an assessment tool in Endodontics teaching is recommended
Catalytic pyrolysis methods of biomass to produce nanocarbons as aqueous mercury adsorbents
No full textComunicación a Congreso FOA15, 15th Fundamentals of Adsorption, Oporto, PortugalThis work explores the catalytic pyrolysis of biomass-derived residues, such as rice husks, eucalyptus leaves, and alkaline lignin, for the synthesis of nanocarbon materials with potential application in mercury removal from aqueous solutions. Two iron-based catalysts and different pyrolysis conditions were employed to obtain carbon nanotubes and nanosheets. The adsorption capacity for Hg(II) of the resulting nanocarbons and the effectiveness of reducing mercury concentration from water was determined. These results highlight the valorisation of biomass waste as a sustainable route for producing nanocarbons with adsorption applications
Use of Digital Tools in the Religious and Spiritual Sphere: Impact and Barrier Analysis
No full textFrom an outside perspective, it is not clear whether the Catholic Church is an active digital entity, or at least, it is not perceived as such. This paper analyses this issue. The methodology involved the monitoring of ecclesiastical Internet activity, SWOT analysis and in-depth interviews (seven) with clergy and technological suppliers of the Church in both Spain and Latin America. Results: Catholic Church digitalisation is spontaneous, as a reflection of society at large, and is heterogeneous due to its decentralised management. There is more inner acceptance of digital mediatisation for proclamation or support in faith (i.e., apps for praying) and less acceptance for the digitalised practice of rites (digital mediation in the celebration of sacraments is an open debate); however, the presence of ICTs in sacred places is increasing (i.e., liturgical books on screen). The evangelisation of the digital continent is an objective of the Church, whereby clergy influencers are the most striking but less solid case. There is almost full digital implementation at the functional level (i.e., digitised accounting and archives). Only charitable action with vulnerable groups remains analogue. Polarisation is also present, as ultra-Catholic groups are over-represented on the Internet. Conclusion: The Catholic Church is integrated in the Information and Digital Age but is also concerned with spiritual impoverishment, as online fragmentation does not feed real humanitarian communities
PROYECTO VIVIDA. Indicadores interescalares y multidimensionales para evaluar conjuntos urbanos y vivienda con perspectiva de género
No full textObra derivada del Proyecto 'VIVIDA. De la vivienda a la ciudad: análisis y propuesta feminista', financiado a la Universidad Rey Juan Carlos en la Convocatoria Subvención para la realización de investigaciones feministas para el año 2023, gestionada por el Instituto de las Mujeres del Ministerio de Igualdad en colaboración con el Ayuntamiento de Fuenlabrada.
Obra inscrita en el Registro de Obras Protegibles por Propiedad Intelectual en la Universidad Rey Juan Carlos, con fecha de registro: 02/07/2025 14:07 y número interno de registro 2025/REGING-86972.El proyecto VIVIDA - De la vivienda a la ciudad: análisis y propuesta feminista se ha realizado en el marco de la Convocatoria Subvención para la realización de investigaciones feministas para el año 2023, gestionada por el Instituto de las Mujeres del Ministerio de Igualdad. La misión final de esta investigación ha sido contribuir a la creación de políticas públicas que contemplen la perspectiva de género en los pliegos de condiciones técnicas de los proyectos de edificación y de urbanismo de los municipios, contribuyendo así a que tanto los nuevos espacios a construir como la rehabilitación de los existentes se configuren desde el respeto, el bienestar y la igualdad de oportunidades de todas las personas que los habitan.
En el proyecto VIVIDA se ha realizado una investigación y propuesta teórico-práctica que ha tenido como base de estudio y aplicación un contexto real y cercano para las investigadoras: el municipio de Fuenlabrada (Madrid). Este proceso se ha comprendido desde el inicio como un viaje de ida y vuelta en el que se han trazado sobre el terreno los postulados analíticos con perspectiva de género que el Grupo de Investigación PENT(h)A, a través del subgrupo MATRICES, viene desarrollando desde hace años. El proyecto ha seguido la metodología del estudio de casos y, aunque se podría aplicar a cualquier municipio, se ha contextualizado en la ciudad de Fuenlabrada debido al compromiso del ayuntamiento con su consecución, pues se encuentra en un proceso de revisión del Plan General de Ordenación Urbana con el que pretenden promover un desarrollo urbano sostenible e inclusivo.
Con estos argumentos, se han puesto en valor los espacios de uso colectivo y la continuidad espacial entre la vivienda y los espacios urbanos a través de espacios de transición intermedios para desarrollar un proyecto que va desde el análisis teórico de los antecedentes, los referentes y la situación actual de las investigaciones en arquitectura con perspectiva de género hasta la elaboración de buenas prácticas que permitan actuar sobre las políticas públicas municipales.
Y, en base a la fundamentación teórica a fin de obtener como resultados buenas prácticas constructivas, se ha desarrollado un instrumento para evaluar espacios arquitectónicos y urbanos de bloque abierto. La investigación llevada a cabo en VIVIDA analiza a la vez tres escalas diferenciadas: vivienda, interbloque y barrio estableciendo un sistema de indicadores que tienen como denominador común conocer en qué medida los espacios están configurados atendiendo a la perspectiva de género. Son los que se presentan en este documento. Para su correcta utilización, se sugiere buscar los artículos académicos derivados de la investigación