Revista Publicando (Corporación Educativa SER, Ecuador)
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A primary subclavian artery aneurysm successfully repaired via extrathoracic open approach: a case report
Get PDFSubclavian artery aneurysms are uncommon; meanwhile, isolated subclavian artery aneurysms are extremely rare entities. There are limited number of reports on this abnormality, most of which are not well grounded.The patients presenting with subclavian artery aneurysms should be evaluated thoroughly for concurrent aneurysms. Herein, we presented a case of true aneurysm of the right subclavian artery with no associated abnormalities of other parts of vascular system or any predisposing factors, previously reported in cases with this condition
The relationship between auditor\u27s credibility, income and capital management in the banking sector
Get PDFThis research seeks to examine and test the relationship between the type of auditor and the profit management in the banking industry. Profit management is an important interference in the external reporting process with the aim of obtaining some personal benefits from managers or shareholders. This study examines the credibility of the audit firm, the income and capital management, the auditor\u27s report, and the amount of income and management Capital, as well as between granting of loans and facilities from the managers of the bank with the auditor\u27s report and the credibility of the audit firm. After analyzing the information obtained from the questionnaire, it was determined that all three hypotheses were confirmed. In other words, the audit authority\u27s role played an important role in the management of capital Bank has Dara
Responsabilidad social en la Educación Superior Ecuatoriana
Get PDFEl presente trabajo analiza la responsabilidad social en la educación superior, acorde al desarrollo del programas para una actividad económica que genere ingresos a las comunidades y beneficios para cubrir las necesidades que enfrenta la sociedad, creando a partir de lo denominado "vinculación con la sociedad" y los grandes cambios en el proceso de pensar y de actuar en los estudiantes universitarios, de los cuales se quiere fomentar emprendimiento social y productivo, para generar una sociedad digna de saberes y con una frescura de ideas incluso poder transferir el quehacer con el propósito de mejorar esa actitud donde re-enmarca ese tejido armónico del ser y poder integrar, relacionar desde un enfoque experimental, practico y que sea innovador, tomando en cuenta una perspectiva distinta de la carencia de necesidades, preocupaciones y todo tipo de problema que tienen las personas de sectores vulnerables.El objetivo de esta investigación es analizar la responsabilidad social en la educación superior, acorde al desarrollo del programa para una actividad económica que genere ingresos a las comunidades, con una metodología descriptiva y deductiva, con la cual se pudo comprobar que no existen programas de responsabilidad social universitaria, y que los emprendimiento están relacionado con la vinculación con la sociedad, que generan bienestar económico a los estudiantes, por lo que se recomienda incentivar la presentación de proyectos, que fomenten la responsabilidad social solidaria y comunitaria
La auditoría financiera, una herramienta imprescindible para las empresas
Get PDFA partir de la noción de auditoría financiera y de la descripción de sus etapas, este articulo plantea como objetivo resaltar la necesidad que tienen las empresas, de utilizar la herramienta de auditoría financiera, como mecanismo para generar evaluaciones que permitan a la gerencia, poseer un criterio objetivo y de razonabilidad con respecto al patrimonio neto, resultados de sus operaciones, situación financiera y que su gestión se adapte a las normas contables aplicables Tener un manejo oportuno de dicha información , genera mayor confiablidad de terceros, facilitando así futuras relaciones mercantiles, de distinto índole, propósito principal de cualquier empresa. Pudimos resaltar como en Latinoamérica, en general y Ecuador en particular existe un cambio en integrarse a la unión de criterios para las auditorias financieras promoviendo la aplicación de las Normas Internacionales de Información Financiera (NIIF
The moderating effect of institutional ownership on the relationship between information asymmetry and dividend policy in Tehran Stock Exchange
Get PDFAt the end of each fiscal year, the percentage of profits reported by the companies is divided between shareholders, how much dividends can be divided and how they will be distributed is an issue that matters to institutional stakeholders. Therefore, the purpose of this study is to investigate the effect of moderating institutional ownership on the relationship between information asymmetry and dividend policy in Tehran Stock Exchange. In this research, the financial information of 120 companies listed in Tehran Stock Exchange during the period of 2011-2017 has been investigated. To do this research, multivariate regression method has been used using panel data. The present research has two hypotheses that the results of the analysis of the first hypothesis of the research indicate its confirmation, this indicates that there is a negative and significant relationship between information asymmetry and dividend policy. At the level of assurance, 95% of the second hypothesis can be considered as verified. This indicates that institutional ownership has a moderating effect on the relationship between information asymmetry and dividend policy
Evaluation of Frequency of Congenital Hypothyroidism and its Risk Factors in Newborns in Kohgiluyeh County (2013-2016)
Get PDFIntroduction: Congenital hypothyroidism is one of the most common endocrine diseases and is one of the most important causes of mental retardation. The present study was conducted to determine the prevalence of hypothyroidism and its effective factors in Kohgiluyeh County from 2013 to 2016. Materials and Methods: This case-control study was performed on newborns born in Kohgiluyeh County who participated in the congenital hypothyroid screening from March 2013 to February 2016. Neonates with TSH (Thyroid-Stimulating Hormone) were healed more than or equal to 5. Then, their serum TSH level was measured. Newborns with a TSH level greater than or equal to 10 mu / L were considered as congenital hypothyroidism. For each patient, three healthy children were selected as controls. SPSS software was used to analyze the data. Results: The incidence of disease was 5.56 in 1000 live births during these four years, of which 1 case was diagnosed in 180 live births. Boys were 20.6% more likely to have hypothyroidism than girls. There was no significant relationship between the type of delivery and the incidence of hypothyroidism (P> 0.05). Also, there was a significant relationship between the history of hypothyroidism in the family and hypothyroidism (P = 0.001). Conclusion: The prevalence of congenital hypothyroidism in Kohgiluyeh County city is more than national and global statistics, which has concerns (1: 180 live births)
A Simple Method to Calculate Time Delay Due to the Sun Gravitational Field
Get PDFAlthough some experimental and theoretical methods have been discovered to measure time delay of a beam of light passing close to the Sun caused by its gravitational field, one interesting subject is still remained that could be under consideration; this is difference between times derived from Schwarzschild metric and what is shall be recorded if no gravity affects. This difference is dealt with as a hypothetical metric. It is obvious that in reality space is not flat and gravitational field impacts spacetime; however, assuming and considering a flat spacetime and analyzing its difference from Schwarzschild metric helps to understand how much time is delayed due to General Relativistic effects of objects of the universe. What is calculated in this paper is the amount in existence of the Sun alone. Effects of entire the universe could be subject of future studies
Simulation Consequences of Harmonic Recompense via PQ Based PI Controller for Grid Connected Current Controlled DG Part
Get PDFWith the development of new technologies and electronic devices, one of the main topic of special concern is the aspect of power quality, amongst which control and prediction of harmonics are of utmost importance. The presence of harmonics caused by nonlinear loads which are common in Industrial plants and large scale office buildings means a threat to the sensitive equipments like that of computers, adjustable speed drives, power electronics load etc. Harmonic pollution causes electrical noises, sensitive equipment malfunctioning, tripping of circuit breakers, accelerated ageing of equipments, excessive temperature rises in motors which ensures the importance of harmonic mitigation in power system, also its mitigation is important in order to avoid the fines & costs associated with the poor power quality they are responsible for. The proposed technique discussed in this paper uses P,Q theory and PI controller to mitigate the Grid connected Solar DG unit harmonics with closed loop power control. It is a current controlled technique basically an Active Harmonic Filtering Technique. The proposed DG unit also achieves Zero Steady state tracking error. Simulated results in MATLAB validates the correctness of this method
Values and gender peculiarities of advertising texts in french, english and russian
Get PDFThe article deals with the linguistic analysis of French, English and Russian magazine advertisements in order to estimate the specificities of the advertising genre and values in the three different cultural and linguistic systems. Before writing this article, we conducted a comparative study of the texts of the advertising discourse in English, French and Russian with the purpose of revealing the gender and value features of the advertising text. The choice of this topic is determined by the leading role of advertising in the life of modern societies, its genre diversity, and the development of sociolinguistic approaches to the study of modern language processes. The need to study the specifics of the advertising text also arises in connection with the differentiated treatment of advertising to different categories of recipients. Particularly there is differentiation of advertising depending on its focus on male or female audiences. This is manifested not only in the presentation of the advertised product, but also in the choice of specific language material, depending on the gender and value orientation of advertising
The Effect of Projected Cash Flows, the Volatility of Expected Returns and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange
Get PDFThe purpose of this study is to evaluate the impact of the expected cash flows and cost of capital on expected returns on equity in the accepted companies listed in Tehran Stock Exchange. The variables in this research include expected return on equity (dependent variable), expected cash flows, cost of capital and fluctuations in expected cash flows resulting from cost of capital as independent variables and size of the company, dividends, the arbitrary variable of profit appropriation, return on equity, accruals and financial leverage ratio as control variables. This is a causative analytic study and also a library research. The sampling method here is systematic omission (filtering). In this study the financial data of 109 listed companies in Tehran Stock Exchange in the period of 1387 to 1392 have been reviewed (654 firm year). The results of the study in relation with first hypotheses approval indicated the significant and direct effect of expected cash flows on expected returns on the company shares. By the same token, considering the analysis conducted regarding second hypothesis of the study, the results revealed the direct and significant effect of cost of capital on the expected return on company shares and eventually, considering the analysis conducted regarding the third hypotheses of the study the results revealed the direct and significant effect of expected cash flows fluctuations resulted from cost of capital on expected returns of the company shares