El presente trabajo de investigación me ha permitido mediante la aplicación del cuestionario de control interno dirigido a las Autoridades, Gerentes Municipales, Sub Gerencias y Servidores Administrativos de los Gobiernos Locales de la Región Puno, analizar adecuadamente la implementación y funcionamiento de las Normas de Control Interno, como resultado de la evaluación efectuada, se obtuvo una apreciación general de que el nivel de implementación de la Estructura de Control Interno y su funcionamiento es DEFICIENTE y NO SE CUMPLE afirman el 34.21%, el 24.57% manifiestan que SI CUMPLE EN FORMA INSUFICIENE y solo indican que SI CUMPLE EN FORMA ACEPTABLE el 9.31% y finalmente manifiestan, SI CUMPLE EN MAYOR GRADO apenas el 3.56%. Estas afirmaciones nos hace dilucidar que los gobiernos locales en la Región de Puno, no cuentan con un Sistema de Control Interno sólido y vienen desarr...

El presente trabajo de investigación titulado "La Auditoria de Gestión como Instrumento para Mejorar la Gestión Municipal y Disminuir la Corrupción en las Municipalidades Provinciales de la Región - Puno''. Nos ha permitido mediante el informe de Auditoría de Gestión en los gobiernos locales de la región Puno, analizar adecuadamente la eficacia, eficiencia y economía de la gestión Municipal, asimismo la razonabilidad en cuanto a la consecución de metas y objetivos institucionales principalmente relacionado a las obras propuestas y ejecutadas en beneficio de la ciudadanía. Así como también las causas que afectaron negativamente en la eficacia y eficiencia de la gestión municipal. Y la percepción de la ciudadanía con respecto a los niveles - formas de corrupción en los gobiernos locales en el departamento de Puno. Mediante las recomendaciones de auditoría y el seguimient...

Corn (Zea Mays) is the most cultivated cereal in the world and this is a staple food for human beings that is why in recent years they are looking for alternatives to improve their production. On the other hand, whey is a residual effluent from the dairy industry generally eliminated in sewage, however, due to its high organic load it can be used to produce different biofertilizers. The objective of this study was to evaluate the effect on the production of the corn crop when applying a biofertilizer obtained by anaerobic fermentation of whey and bovine manure. The study was conducted between October 2018 and February 2019, in the experimental area of ​​the Calaspam association, located in Majes, Arequipa-Peru. A complete randomized block experimental design was used in a 2×4 factorial scheme composed by three biofertilizer treatments (6.9 and 12 LBF/water) and a control treatment w...

Corn (Zea Mays) is the most cultivated cereal in the world and this is a staple food for human beings that is why in recent years they are looking for alternatives to improve their production. On the other hand, whey is a residual effluent from the dairy industry generally eliminated in sewage, however, due to its high organic load it can be used to produce different biofertilizers. The objective of this study was to evaluate the effect on the production of the corn crop when applying a biofertilizer obtained by anaerobic fermentation of whey and bovine manure. The study was conducted between October 2018 and February 2019, in the experimental area of ​​the Calaspam association, located in Majes, Arequipa-Peru. A complete randomized block experimental design was used in a 2×4 factorial scheme composed by three biofertilizer treatments (6.9 and 12 LBF/water) and a control treatment w...

Corn (Zea Mays) is the most cultivated cereal in the world and this is a staple food for human beings that is why in recent years they are looking for alternatives to improve their production. On the other hand, whey is a residual effluent from the dairy industry generally eliminated in sewage, however, due to its high organic load it can be used to produce different biofertilizers. The objective of this study was to evaluate the effect on the production of the corn crop when applying a biofertilizer obtained by anaerobic fermentation of whey and bovine manure. The study was conducted between October 2018 and February 2019, in the experimental area of ​​the Calaspam association, located in Majes, Arequipa-Peru. A complete randomized block experimental design was used in a 2×4 factorial scheme composed by three biofertilizer treatments (6.9 and 12 LBF/water) and a control treatment w...

Corn (Zea Mays) is the most cultivated cereal in the world and this is a staple food for human beings that is why in recent years they are looking for alternatives to improve their production. On the other hand, whey is a residual effluent from the dairy industry generally eliminated in sewage, however, due to its high organic load it can be used to produce different biofertilizers. The objective of this study was to evaluate the effect on the production of the corn crop when applying a biofertilizer obtained by anaerobic fermentation of whey and bovine manure. The study was conducted between October 2018 and February 2019, in the experimental area of ​​the Calaspam association, located in Majes, Arequipa-Peru. A complete randomized block experimental design was used in a 2×4 factorial scheme composed by three biofertilizer treatments (6.9 and 12 LBF/water) and a control treatment w...

The wine industry produces a large amount of waste every year, this waste is generally not properly managed and becomes an environmental and sanitary hazard. On the other hand, the production of clean energies such as biogas from cattle manure has become an important energy resource. The aim of this study was to evaluate the biochar obtained by torrefaction of agricultural grape residues in the production and quality of biogas produced by anaerobic digestion of cattle manure. The study was carried out in the experimental area of the La Católica farm, located in Majes, Arequipa-Peru. A multiple factorial design composed of nine treatments was used to produce biochar, where the operating parameters were temperature and torrefaction time; and response parameters were grape residue mass yield, biogas yield and quality. The results indicate that temperature and torrefaction time significantl...

The wine industry produces a large amount of waste every year, this waste is generally not properly managed and becomes an environmental and sanitary hazard. On the other hand, the production of clean energies such as biogas from cattle manure has become an important energy resource. The aim of this study was to evaluate the biochar obtained by torrefaction of agricultural grape residues in the production and quality of biogas produced by anaerobic digestion of cattle manure. The study was carried out in the experimental area of the La Católica farm, located in Majes, Arequipa-Peru. A multiple factorial design composed of nine treatments was used to produce biochar, where the operating parameters were temperature and torrefaction time; and response parameters were grape residue mass yield, biogas yield and quality. The results indicate that temperature and torrefaction time significantl...