56,210 research outputs found

    Análisis a la gestión financiera de proyectos de inversión social en el municipio de San Gil

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    La inversión social tiene como objetivo eliminar por completo todas lascausales generadoras de pobreza, exclusión y desigualdad; para lograr esteobjetivo, el Estado Colombiano busca a través de iniciativas innovadoras,eliminar esta brecha de discrepancia que existe en muchos lugares de nuestro país.La actual investigación está enfocada hacía la inversión social generada en elMunicipio de San Gil de la provincia Guanentá del Departamento de Santander,durante el periodo 2007-2016. Para empezar se realiza una caracterizacióngeofísica, económica, histórica y sociocultural con base en el plan de desarrollo,con el fin de tener pleno conocimiento sobre el Municipio, en segunda instanciase realiza un análisis de las fuentes de inversión social en concordancia con elestatuto tributario municipal vigente para 2007-2016, por consiguiente seprocedió a hacer estudio analítico de las ejecuciones presupuestales de losingresos y gastos generados por el Municipio de San Gil para este periodo

    Desempeño profesional de los egresados de Contaduría Pública UNISANGIL, sede San Gil

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    Este proyecto se realizó con el firme propósito de identificar las fortalezas y lasdebilidades del programa de estudios, que puedan presentarse después de haberculminado la etapa académica. Con la realización de este estudio, se dio unamirada general al desempeño los Egresados del Programa de Contaduría Públicade la Fundación Universitaria de San Gil UNISANGIL, Sede San Gil, para obtener una visión más real de cómo han aplicado los conocimientos adquiridos y qué consideran que debería mejorarse en el Programa para los futuros Egresados. se logró establecer la participación de profesionales que están laborando en el Ãrea Contable, para determinar las falencias presentadas al momento de ingresar al campo real de la profesión y a su vez qué porción de Egresados no se encuentran ejerciendo su profesión. Los estudios realizados con los Graduados nos permitieron fortalecer los vínculos entre ellos y la Universidad el cual permita dar continuidad al seguimiento de los titulados. El presente estudio se realizó mediante encuestas estructuradas, que se enviaron a todos los Egresados del Programa de Contaduría Pública, por medio de correos electrónicos, visitas y llamadas, con el fin de abarcar la mayor población posible y así obtener resultados más cercanos a la realidad y tener un margen de error mínimo. Los resultados obtenidos en el estudio de investigación sobre el desempeño de los Egresados no solo obedecen a la formación recibida en la Universidad, existen diversos factores que influyen en el desempeño de sus actividades, tales como: el entorno donde se hayan desarrollado como Egresados, las experiencias, calidad de vida y la capacitación que hubiesen recibido por parte de las organizaciones donde se desempeñen o hayan desempeñado; y las vivencias después de graduarse

    Joaquin Gil Naval [Material gráfico]: Algemesí (Valencia) : superior oranges.

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    Tit. en la etiqueta:"Joaquin Gil Naval / Superior oranges / Algemesí (Valencia)

    Jere Nash Interview with Gil Carmichael

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    Interview conducted by author Jere Nash with Gil Carmichael as research for Mississippi Politics: The Struggle for Power, 1976-2006. A Republican, Gil Carmichael unsuccessfully ran for a state senate seat in 1967; incumbent U.S. Senator James O. Eastland\u27s seat in 1972; Mississipp governor in 1979; and Lieutenant Governor in 1983. Topics covered include his family; education; military service in World War II and Korea; his automobile dealership and real estate businesses; joining the Republican Party in Mississippi; Rubel Phillips; influence of election commissioners; Prentiss Walker; Charlie Sullivan; Republican National Convention in 1968; Richard Nixon; Ronald Reagan; Hurricane Camille redevelopment commission; James O. Eastland; school desegregation; James Meredith; Robert Clark; Charles Evers; Ellis Bodron; Walter Brown; Clark Reed; Haley Barbour; Spiro Agnew; appointment to Highway Safety Advisory Committee and the Department of Transportation; need for a new Mississippi Constitution; gun control issue; Leon Bramlett; Gerald Ford; Sonny Montgomery; and James Meredith

    Jaime Gil de Biedma: un poeta espa??ol moderno frente a su tradici??n

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    Este proyecto de Investigaci??n se ha centrado en las relaciones de la po??tica del autor espa??ol Jaime Gil de Biedma (Barcelona, 1929-1990) con algunos autores y tradiciones de la serie cultural espa??ola y el uso que hace de ellos a partir de la mirada del poeta moderno. En este recorte y en continuidad con el proyecto anterior (que revis?? las filiaciones de Gil de Biedma con el simbolismo franc??s), se ha indagado en referentes peninsulares decisivos en su percepci??n de la modernidad entre los que aparecen algunos poetas del 27, como Guill??n y Cernuda. A ello se ha sumado una revisitaci??n de g??neros medievales y de la ???tradici??n de tradiciones??? en su particular lectura del Siglo de Oro, intervenidos por Gil de Biedma en clave tambi??n moderna. El an??lisis de estas lecturas y reescrituras, sumadas a la exploraci??n complementaria e ineludible de las opiniones cr??ticas de Gil de Biedma al respecto (dispersas en ensayos, pr??logos, cartas, etc.), se articula como una continuidad de lo estudiado en el proyecto anterior y permite avanzar en las coordenadas de un proyecto creador superador, a un tiempo, del tardorromanticismo confesional y de la poes??a ???social??? m??s declamatoria, explorando un nuevo lenguaje po??tico

    A study on the optimal PPP model for transport: the case of road and rail in South Korea

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    In recent decades the Public Private Partnership (PPP) has been widely regarded as an innovative way to construct transport infrastructures and to improve the quality of service. As the number of PPP cases has increased, many countries have tried to standardise PPP models to minimise the costs of trial and error. South Korea, where 426 PPP projects have been undertaken since 1994, usually preferred the BTO (Build-Transfer-Operate) model for transport. In the BTO model, the private sector recoups its investment by charging end users directly and hence should bear the traffic demand risk. However, the Korean Government shared the demand risk through a minimum revenue guarantee to induce private sector involvement, and this led to many criticisms of the BTO model. Tariffs in the BTO case were much higher than those of public operators, but the Government still had to pay large amounts of guaranteed revenue. Thus, BTL (Build-Transfer-Lease), where the demand risk is on the public sector, has become an alternative model. The BTL is the “service sold to the public sector” model which is similar to the DBFO (Design-Build-Finance-Operate) in the UK. This thesis examines which of the BTO and the BTL PPP models is optimal to save governmental expenditure for transport infrastructures such as road and rail. Appropriate traffic demand risk sharing, which a particularly controversial issue in South Korea, is explored. These research objectives are examined through five case studies: the Incheon Airport Expressway and the Oksan-Ochang Expressway cases for road PPP; the Incheon Airport Railway, the Daegok-Sosa Railway and the Seoul Metro 9 cases for rail PPP. Through a detailed literature review and five case studies, the thesis shows that the optimal PPP model, which is measured by the VFM (Value for Money) assessment, needs to satisfy the interests of public sector, private sector, and end users. Based on these assessments and including these three viewpoints, it is concluded that the optimal PPP model for road can be the BTL where the public sector can save expenditure or reduce the level of tariff. Traffic demand risk for roads is relatively low, so the public sector does not have to transfer it to the private sector with high profit rate. In the case of rail, the limited revenue and high cost make a project difficult to be financially free standing by the BTO model. However, the BTO can be a better option in urban rail if traffic demand risk is shared appropriately

    Análisis de los factores que inciden en las relaciones laborales de los conductores de taxi (no propietarios) en el municipio de San Gil, Santander

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    La investigación analiza de manera general, la situación que se presenta con losconductores de taxi en el Municipio de San Gil, quienes se ven afectados a diario por casos de inestabilidad e informalidad laboral. Lo anterior como consecuencia, según la investigación, de un sistema normativo y administrativo desordenado, el cual brinda poca seguridad y garantías a los conductores. Es por esto que el presente trabajo recoge la percepción de los conductores que fueron encuestados para conocer la situación actual del sector. La intención final del escrito consiste en generar aportes, los cuales sean útiles para pensar en una alternativa diferente al actual sistema de relaciones laborales que se está llevando a cabo, en donde a través del trabajo asociado, los taxistas cuenten con condiciones dignas de empleo y una mejor calidad de vida para prestar un servicio más eficiente. El instrumento se aplicó a 232 conductores de taxi afiliados a las 3 cooperativas (Cotrasangil, Cootraguanenta y Cootrafonce). Se hallaron escenarios de trabajo precarizadas en los conductores de taxi: jornada laboral extendida. Así mismo, se encontró que el 59% de los taxistas no aporta a pensión, y el otro 41% que hace el aporte lo realiza en un 94.6% el propio conductor, tiene las prestaciones sociales incompletas, es decir; más del 50% de los taxistas no cuentan con la seguridad social legal: salud, pensiones y riesgos profesionales, lo anterior teniendo en cuenta que el cumplimiento de la seguridad laboral es un indicador de trabajo decoroso. Sobre el nivel de educación y la extracción social de los conductores se recomienda la organización de programas de formación. Asimismo, Se requiere mejorar la idoneidad del conductor, principalmente por la responsabilidad de guiar un vehículo de transporte público de personas. Teniendo en cuenta la importancia del oficio del taxista, máxime si se trata de la capital turística de Santander, es fundamental que estos sean profesionales capacitados en la prestación del servicio, lo cual sólo es posible a través de la formalidad laboral y el entendimiento de las empresas hacia sus necesidades

    Gil-Blas de Santillana /

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    Proposes Antonio Solís y Rivadeneyra as the true author of Gil Blas.Photocopy.Mode of access: Internet

    Setosella margaritae Reverter-Gil & Souto 2021, sp. nov.

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    Setosella margaritae sp. nov. urn:lsid:zoobank.org:act: E9976DD1-53EC-4547-A766-37B1DEE466DF Figs 4–5, Table 2 Setosella vulnerata – Reverter-Gil et al. 1992: 102, fig. 2; 2016: 28, fig. 4d. — Barcia Leal et al. 1993: 251. — Reverter-Gil 1995: 115, fig. 7. — Hayward & Ryland 1998: 298, fig. 103. — Reverter-Gil & Fernández-Pulpeiro 2001: 78 (shallow waters only). — De Blauwe 2006: 130, fig. 9; 2009: 252, figs 257–258. Non Setosella vulnerata – Jullien 1882: 28, pl. 17 fig. 66. — Calvet 1907: 394. — d’Hondt 1973: 367; 1974: 38. — Hayward 1979: 60. — Reverter-Gil & Fernández-Pulpeiro 2001: 78 (deep waters only). — Templado et al. 2006: 208. — Reverter-Gil et al. 2014: 16. — Souto et al. 2016: 416, figs 33, 38. — Rosso et al. 2020: 403, figs 1–2 [= Setosella vulnerata (Busk, 1860)]. Non Setosella vulnerata – Templado et al. 2002: 203. (= Setosella cyclopensis Rosso, Di Martino & Gerovasileiou, 2020). Differential diagnosis Setosella with small, encrusting colonies. Autozooids small, oval, with opesia D-shaped or irregularly rounded, and two oval to tear-shaped opesiules, positioned close to opesia and directly beside lateral walls of zooid. Small interzooidal vibracula oval, positioned distolateral to each autozooid, always on the right side and often without exceeding distal edge of autozooid, especially in ovicelled ones. Ectooecium with transversely oval membranous window and granular endooecial surface underneath, with a small, central pore. Ancestrula oval, with cryptocyst occupying slightly less than half of the frontal area; opesia semielliptical, with straight or slightly concave proximal border. Etymology This species is dedicated to Margarita Salas Falgueras (1938–2019), Spanish scientist, medical researcher, and author in the fields of biochemistry and molecular genetics. She was a disciple of S. Ochoa (see above). Material examined Holotype ATLANTIC SPAIN • colony on shell fragment; Galicia, Ría of Ferrol; 43º45.889´N, 08º293.33´W; depth 20 m; 13 Sep. 1989; Reverter-Gil leg.; MHNUSC 10120; (Fig. 4 A – B). Paratypes ATLANTIC SPAIN • several small juvenile colonies on shell fragment; same collection data as for holotype; MHNUSC 10121 (Fig. 4 C) • colony on shell fragment; same collection data as for holotype; MHNUSC 10122 (Fig. 5 C – D) • small eroded colony on shell fragment; Galicia, Ría of Ferrol; 43º45.500´N, 08º30.889´W; depth 12 m; 13 Sep. 1989; Reverter-Gil leg.; MHNUSC 10123 (Figs 4 D, 5 B). Other material ATLANTIC SPAIN • colony on maërl; Galicia, Ría of Vigo; 42º23.889´N, 08º79.369´W; depth 16 m; 16 Sep. 1986; Fernández-Pulpeiro leg.; MHNUSC-Bry 93a (together with Setosella sp.) (Fig. 5A) • colony on shell fragment; Galicia, Ría of Vigo; 42º23.139´N, 08º76.389´W; depth 9 m; 16 Sep. 1986; Fernández-Pulpeiro leg.; MHNUSC-Bry 93b • colony on shell fragment; Galicia, Ría of Vigo; 42º22.944´N, 08º88.056´W; depth 23 m; 2 Aug. 1985; Fernández-Pulpeiro leg.; MHNUSC-Bry 93c (together with Trypostega venusta (Norman, 1864) and Microporella ciliata (Pallas, 1766)) • colony on shell fragment; Galicia, Ría of Ferrol; 43º46.389´N, 08º26.333´W; depth 8 m; Jun. 2004; Reverter- Gil leg.; MHNUSC-Bry 656 (together with 12 spp. more). Lectotype of Setosella vulnerata NORTH SEA • UK, Shetland; Busk leg.; NHMUK 1899.7.1.1487 (see also Souto et al. 2016). Paralectotypes of Setosella vulnerata NORTH SEA • several colonies; UK, Shetland; Busk leg.; NHMUK 1911.10.1.760 (see also Souto et al. 2016). Other material of Setosella vulnerata MEDITERRANEAN SPAIN • Alboran Island; 35º83.550´N, 03º23.667´W; stn 313A; depth 118 m; 1996; Fauna Ibérica IV exped.; MNCN 25.03/3169 (Fig. 6). Material of Setosella cyclopensis MEDITERRANEAN SPAIN • Columbretes Islands; 39º87.217´N, 0º63.400´E; stn 283A; depth 80– 85 m; 1996; Fauna Ibérica IV exped.; MNCN 25.03/3149. Description Colony encrusting, unilaminar, forming small discoidal patches of alternating autozooids and vibracula. Autozooids irregularly oval, with well-developed smooth gymnocyst proximally that narrows and steepens distally, lateral walls slightly raised, framing an evenly granular cryptocyst that is flat and depressed proximally, gently rising distally to the opesiules to form the proximal border of the opesia. Opesia D-shaped or irregularly rounded, wider than long, distal margin with some blunt, irregularly spaced denticles. Two oval to tear-shaped opesiules (ca 20 μm long by 10 μm-wide), located in distal depressed area of the cryptocyst, positioned close to the opesia (mean 36 μm) and directly beside the lateral walls of zooid, their inner edges sometimes with several sharp denticles; the size of both opesiules unequal, the left one slightly larger. Small interzooidal vibracula oval, positioned distolateral to each autozooid, always on the right side and often without exceeding the distal edge of the autozooid, especially in ovicelled ones. Wide oval opesia, sometimes slightly narrower in the middle; seta long and slender, curved, up to twice length of the autozooid. Communication of zooids via small uniporous septula. Some autozooids and vibracula show evidence of breakage and regeneration associated with the intramural budding (Fig. 5C–D). Ovicells terminal, with a brood cavity immersed within the distal part of the maternal zooid. Kenozooidal ooecium roughly level with the colony surface, forming shallow hood covering distal end of the maternal zooid from which it is budded. Proximal ooecial margin forming the distal part of the zooidal orifice; ectooecium with transversely oval membranous window and granular endooecial surface underneath, with a small, central pore. Ovicellate zooids dimorphic, slightly wider distally, with orifices distinctly broader and campanulate in outline. Distal budding of autozooids and vibracula in ooecium-producing zooid retained. Ancestrula oval, with cryptocyst relatively smooth, occupying slightly less than half of the frontal area; opesia semi elliptical, with straight or slightly concave proximal border. Astogenesis beginning with one distal and two lateral autozooids; later zooids more irregularly arranged. The ancestrula also buds the two typical caudate vibracula of the genus: one short caudate, budded mid-laterally on the left side, and the other long caudate, budded distally, and sometimes curved to the right. On one occasion, however, this pattern was reversed, with the short vibraculum budded on the right side (Fig. 4C). Remarks The genus Setosella and all the species ascribed to it are at present well described under current standards. Setosella vulnerata, the type species of the genus, was redescribed by Souto et al. (2016). Rosso et al. (2020) redefined the genus itself as well as two known species (S. cavernicola Harmelin, 1977 and S. spiralis Silén, 1942) and three new species (S. alfioi Rosso, Di Martino & Gerovasileiou, 2020, S. cyclopensis Rosso, Di Martino & Gerovasileiou, 2020 and S. rossanae Rosso, Di Martino & Gerovasileiou, 2020). Another species, S. folini Jullien, 1882, was redescribed by Souto et al. (2011). Finally, an undescribed species was reported from Galicia (NW Iberian Peninsula) as S. aff. cavernicola (see Reverter-Gil et al. 2012; Rosso et al. 2020). Setosella margaritae sp. nov. differs from S. vulnerata (see redescription by Souto et al. 2016) as well as from S. cyclopensis, quite a similar species, by several characters: the vibracula of S. margaritae sp. nov. are much smaller, about half the size, and characteristically shifted laterally on the right side, often without exceeding the distal end of the autozooid (especially in ovicelled zooids), instead being distal or only slightly distolateral. The autozooids are oval and clearly smaller in S. margaritae sp. nov. The opesiules are shorter, oval to tear-shaped, instead slit-like or elongated; moreover, the opesiules are located closer to the opesia and directly beside the lateral walls of the zooid, instead of away from the opesia and the lateral walls. The window of the ectooecium in S. margaritae sp. nov. is transversally oval, whilst in S. vulnerata and S. cyclopensis it is roughly circular, much smaller in the former species, much larger in the latter. Finally, the colonies of S. margaritae sp. nov. are very small, encrusting mainly shell fragments in shallow waters, as opposed to larger colonies encrusting mainly coarse sand, granules and fine pebbles in deeper waters in the other species. At the same time, Setosella folini and S. alfioi differ from S. margaritae sp. nov. most obviously by their uniserial, free-living colonies. Setosella cavernicola, S. rossanae and Setosella sp. (as S. aff. cavernicola in Reverter-Gil et al. 2012) differ by their circular opesiules, four or even up to five in the latter two species. Finally, S. spiralis differs by the much larger autozooids and vibracula, with opesiules located further away from the opesia, and by colonies with spirally arranged zooids typically in a single rightcoiled row. In the past, we have considered our own material to be similar to typical Setosella vulnerata. That is why we have cited deep material as Setosella sp. (see Reverter-Gil et al. 2012). But after the redescription of S. vulnerata by Souto et al. (2016) the situation has turned out to be just the opposite. Our previous records of S. vulnerata from shallow waters of Galicia (NW Iberian Peninsula) are here assigned to S. margaritae sp. nov.: from the Ría of Ferrol at 8–20 m depth, and from the Ría of Vigo at 9–23 m depth, both on shell fragments (Reverter-Gil & Fernández-Pulpeiro 2001 and present data). These colonies are very small, formed by very few autozooids, but are fertile because ovicells are formed even in the first or second generations of periancestrular zooids (Figs 4A, C, 5A). Moreover, the material of S. vulnerata reported and figured by De Blauwe (2006, 2009), collected on shells at 10–25 m depth in Belgium (North Sea), also belongs to S. margaritae sp. nov. These colonies are larger than the Galician ones, but present the same characters, also including ovicells in the first or second generations of zooids (see De Blauwe 2009: figs 257–258; accessible also through WoRMS 2020: http://www.marinespecies.org/photogallery.php?album=709&pic=25695#photogallery and http://www.marinespecies.org/photogallery.php?album=709&pic=25696#photogallery). Moreover, the description and figures of S. vulnerata in Hayward & Ryland (1998) fit the present description of S. margaritae sp. nov., at least the shallow-water material referred to there. Accordingly, the species is quite possibly distributed in shallow waters along the Atlantic coast of Europe, from the North Sea to at least the NW of the Iberian Peninsula. Its occurrence in other areas should be confirmed by reviewing previous citations of S. vulnerata. In a previous paper (Reverter-Gil et al. 2012), we already suggested that previous records of S. vulnerata might correspond to several different species. Conversely, previous records of Setosella vulnerata in Atlantic Iberian deep waters (Cachucho [= Le Danois Bank], Galicia, Portugal and Gulf of Cadiz) actually belong to this species (see Jullien 1882; Calvet 1907; d’Hondt 1973, 1974; Hayward 1979; Harmelin & d’Hondt 1992; Reverter-Gil & Fernández-Pulpeiro 2001 only deep waters; Reverter-Gil et al. 2014; Souto et al. 2016), as is also the case for records published as Setosella sp. by Reverter-Gil et al. (2012) (see also Souto et al. 2016; Rosso et al. 2020). There are a few more previous records of Setosella vulnerata in Iberian waters: the record from Alboran Island, at 118 m depth, made by Templado et al. (2006) actually corresponds to S. vulnerata (see material examined and Fig. 6) as well as the recent records published by Ramalho et al. (2020) in a nearby area between 95 and 440 m depth. However, the record from Columbretes Islands (Mediterranean Spain), at 80 m depth, made by Templado et al. (2002) actually belongs to S. cyclopensis (see material examined; unfortunately, this sample is currently unavailable for photography). Thus, this is the first Iberian record of this Mediterranean species. We have no further information about the records published by Zabala et al. (1993) from the Blanes Canyon at 180–350 m depth and by Madurell et al. (2013) from Cap de Creus at 104–225 m depth (Catalonia), but based on the given depths these records may belong to S. vulnerata or to S. cyclopensis. Following Souto et al. (2016) and Rosso et al. (2020), Setosella vulnerata is distributed in the Northeast Atlantic and the Mediterranean, although several Atlantic and Mediterranean occurrences still need to be checked. As already stated by Rosso et al. (2020) it is likely that S. vulnerata is actually restricted to deep habitats from the shelf break and the continental slope.Published as part of Reverter-Gil, Oscar & Souto, Javier, 2021, Two new species of cheilostomate Bryozoa from Iberian waters, pp. 16-31 in European Journal of Taxonomy 760 on pages 22-28, DOI: 10.5852/ejt.2021.760.1437, http://zenodo.org/record/512174
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