5257 research outputs found
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Homologation of accounting policies for consolidation of financial statements of the public sector [Homologación de políticas contables para consolidación de estados financieros del sector público]
No full textIn the process of preparing the consolidated financial statements for the Public Sector, the approval of accounting policies between the controlling entity and its subsidiaries is required. Therefore, the objective of this article was to elaborate the process required for the homologation of the accounting policies for the elements of property, plant and equipment, investment properties and inventories and their accounting implications. To carry out this study, a qualitative descriptive investigation was used using a method, applied in science and practice, followed by an analysis and comparison of data. In conclusion, it was found that the selected companies use the same accounting policy for the elements of property, plant and equipment and inventories and therefore, it is not required to approve these items; however, for the element of investment properties, the approval of policies is required, which implies an increase or decrease in the profits of the controlled company. © Universidad del Zulia. All rights reserved
Emotional states detection approaches based on physiological signals for healthcare applications: A review
No full textMood disorders, anxiety, depression, and stress affect people’s quality of life and increase the vulnerability to diseases and infections. Depression, e.g., can carry undesirable consequences such as death. Hence, emotional states detection approaches using wearable technology are gaining interest in the last few years. Emerging wearable devices allow monitoring different physiological signals in order to extract useful information about people’s health status and provide feedback about their health condition. Wearable applications include e.g., patient monitoring, stress detection, fitness monitoring, wellness monitoring, and assisted living for elderly people, to name a few. This increased interests in wearable applications have allowed the development of new approaches to assist people in everyday activities and emergencies that can be incorporated into the smart city concept. Accurate emotional state detection approaches will allow an effective assistance, thus improving people’s quality of life and well-being. With these issues in mind, this chapter discusses existing emotional states’ approaches using machine and/or deep learning techniques, the most commonly used physiological signals in these approaches, existing physiological databases for emotion recognition, and highlights challenges and future research directions in this field. © Springer Nature Switzerland AG 2020
Thinking about fascism since Walter Benjamin [Pensando el fascismo desde walter benjamin]
No full textThe purpose of this article is to present some of the most significant traits of the method used by Walter Benjamin to produce his own critical view about fascist violence within the framework of a historical situation -The post First World War period- in which the future of both German and European society was at stake. To this end, some premonitions warning about the risks of War and Militarism raised in his essays are explored, as well as his concern about social indifference in the face of negative values through which the Aesthetics of Fascism aimed to alienate the masses by means of diverse kinds of communicational and ethical artifice, but which concealed a retrograde pretension to political control and the destruction of material culture. © 2020 Universita di Trieste. All rights reserved
Vulnerability Assessment with Scarce Information for a Quantitative Flood Risk Model. Case Study Monteria-Colombia
No full textA quantitative flood risk assessment requires that vulnerability and hazard be evaluated quantitatively as well. In our research, we assess the flood risk of a south-east suburb of the city of Montería Colombia. We proposed to assess vulnerability through damage functions development and their incorporation in the flood risk assessment. Risk is quantifying as expected annual economic loss. Vulnerability is estimated based on the relationship between the physical condition and the contents of the households, with their ability to resist flooding. Flood damages in movable property, structures and public areas were stablished through depth-damage functions. Data for construction of these depth damage functions were obtained through a survey and field observations of the entire selected area. In order to identify damage, we have taken advantage of the recent memory of the communities regarding their perception of real damages during a flood occurred in July 2010. Structural elements and movable assets were classified in categories and people were asked about damage in these categories. Additionally, the water marks on walls, doors and other structural elements were identified. In order to quantify hazard, we calibrate a simple hydrological model and a hydraulic model, based in the records and water marks left by the July 2010 flood. A quantitative risk model was applied that incorporates the quantitative risk and vulnerability estimation. Depth-damage functions developed are a useful tool that can be used in other regions in Colombia and Caribbean with similar socioeconomic and climatic conditions. Results shown that it is possible to typify the houses and the movable property by means of the construction of functions and it is possible to obtain the quantitative risk, contributing a practical tool for the urban planning of this zone of the city. © 2019 Published under licence by IOP Publishing Ltd
Interdisciplinary analysis of hazardous hospital waste management in tertiary hospitals in Medellin
No full textMedellín is a region where opportunities have been identified to improve the system for managing hazardous hospital waste (HHW). This study combines research methods of administration, environmental engineering, and public health, to assess the quality of these systems in eight out of 12 tertiary hospitals of the study region. These hospitals were used to model the process and propose an administrative tool to intervene its quality. Thereby, we applied a process checklist to audit compliance with current legislation, we conducted participant observation to understand the steps and relationships of the process, and we interviewed critical actors and analysed administrative practices to understand decision making and stakeholder involvement. Results included a digital model and the identification of four key factors such as: infrastructure, logistics management, administration, and managerial control. The hospitals certified the utility of these results to diagnose points of intervention, and to assess performance comparatively, which enhances opportunities for benchmarking. Copyright © 2020 Inderscience Enterprises Ltd
Optical responses in asymmetric hyperbolic-type quantum wells under the effect of external electromagnetic fields
No full textIn the present work, some optical properties related to intersubband transitions in finite depth asymmetric hyperbolic-type quantum wells are theoretically investigated. The use of a hyperbolic potential configuration would account for the actual – non abrupt – confinement potential in the heterostructure, in the case of modulated growing or when compositional diffusion across the interfaces turns out to be relevant. In the investigation, the presence of externally applied electromagnetic fields is considered. Electron conduction band states are determined within the parabolic band an effective mass approximation. With the electronic structure information at hand, it is possible to evaluate the linear and third-order nonlinear light absorption and relative refractive index change coefficients, from expression arising in the framework of the compact density matrix approach. According to the theoretical outcome, it is found that: (i) There is a significant influence of the structural configuration on the magnitude and resonant peak position of the total optical coefficients. (ii) Under the effect of increasing external electric and magnetic fields, the peak energy positions are shifted towards higher values, whereas their amplitude decrease for the optical absorption case, and that of the refractive index relative variation is reduced. From these results it can be concluded that both the modification of the confinement profile and the presence of electric and/or magnetic fields are suitable tool to control the optical response of asymmetric hyperbolic-type semiconductor quantum wells. © 2020 Elsevier B.V
Evolution of marketing in the university sector [Evolución del mercadeo en el sector universitario]
No full textIn order to understand what happens with the discipline of marketing and applicability in the education sector, this paper is constructed that aims to identify the evolution of marketing in the university sector from bibliometric findings, to know the possible approaches that have generated better connection with the university brand. To achieve this, the Scopus and Google Scholar databases are explored, within the findings management tools were evidenced from the educational marketing, which allows academic organizations to incorporate aspects such as competitiveness and sustainability in the national and international market. © 2020, Universidad del Zulia. All rights reserved
Entropy mapping approach for functional reentry detection in atrial fibrillation: An in-silico study
No full textCatheter ablation of critical electrical propagation sites is a promising tool for reducing the recurrence of atrial fibrillation (AF). The spatial identification of the arrhythmogenic mechanisms sustaining AF requires the evaluation of electrograms (EGMs) recorded over the atrial surface. This work aims to characterize functional reentries using measures of entropy to track and detect a reentry core. To this end, different AF episodes are simulated using a 2D model of atrial tissue. Modified Courtemanche human action potential and Fenton-Karma models are implemented. Action potential propagation is modeled by a fractional diffusion equation, and virtual unipolar EGM are calculated. Episodes with stable and meandering rotors, figure-of-eight reentry, and disorganized propagation with multiple reentries are generated. Shannon entropy (ShEn), approximate entropy (ApEn), and sample entropy (SampEn) are computed from the virtual EGM, and entropy maps are built. Phase singularity maps are implemented as references. The results show that ApEn and SampEn maps are able to detect and track the reentry core of rotors and figure-of-eight reentry, while the ShEn results are not satisfactory. Moreover, ApEn and SampEn consistently highlight a reentry core by high entropy values for all of the studied cases, while the ability of ShEn to characterize the reentry core depends on the propagation dynamics. Such features make the ApEn and SampEn maps attractive tools for the study of AF reentries that persist for a period of time that is similar to the length of the observation window, and reentries could be interpreted as AF-sustaining mechanisms. Further research is needed to determine and fully understand the relation of these entropy measures with fibrillation mechanisms other than reentries. © 2019 by the authors
RPA Implementation for automation of managenment process of personal in Compañía Nacional de Empaques S.A. [Implementación RPA para la automatización de procesos de administración del personal en Compañía Nacional de Empaques S.A.]
No full textThe introduction of Robotic Process Automation (RPA) has the potential to improve the traditional way of performing tasks that are tediously repetitive. With its ability to automate tasks based on rules that are repetitive and manual, RPA is responsible for the execution of tasks that require important times of people within organizations. This work presents the adoption of RPA inside of Compañía Nacional de empaques in Colombia, in the operation of obtaining pre-payroll, some results are shown that indicate the benefits of the implementation and the advantages of its use. © 2020 AISTI
Mathematical programming modeling for joint order batching, sequencing and picker routing problems in manual order picking systems
No full textThis article aims to introduce mathematical programming models for the joint order batching and picker routing problem (JOBPRP) and the joint order batching, sequencing and routing problem (JOBSPRP). For this purpose, we present formulations for the traveled distance and travel time between picking positions in low-level and high-level picker-to-part systems (2D and 3D warehouses) and single-block and multiple-block warehouses. Likewise, we formulate Steiner traveling salesman problem (STSP) models considering multiple pickers, heterogeneous picking vehicles, multiple objectives and due windows. We calculate the number of binary variables, continuous variables and constraints for the proposed models, in order to show the complexity of solving these order picking problems using exact solution methods. As a result, we introduce several mathematical models for manual order picking systems, which could serve as references for researchers interested in finding optimal or high-quality solutions to joint order picking problems, considering realistic warehouse and distribution center environments. © 2019 The Author