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1
artículo
Publicado 2011
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Technological advances (eg, electronic commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be incorporated into the accounting software and reporting that allow on-line real-time preparation, publication, examination, and extraction of financial information. Therefore, external auditors, independent evaluation should be used continuously, when most financial information exists in organizations is only in electronic form in the accounting systems and in real time. Continuous Assessment and its implications for independent auditors, are included in this document. They are also described and analyzed internal control considerations and audit procedures, Future audits will be common as is paperless audit clients increasingly shift to paperless systems. The developed ...
2
artículo
Publicado 2011
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Technological advances (eg, electronic commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be incorporated into the accounting software and reporting that allow on-line real-time preparation, publication, examination, and extraction of financial information. Therefore, external auditors, independent evaluation should be used continuously, when most financial information exists in organizations is only in electronic form in the accounting systems and in real time. Continuous Assessment and its implications for independent auditors, are included in this document. They are also described and analyzed internal control considerations and audit procedures, Future audits will be common as is paperless audit clients increasingly shift to paperless systems. The developed ...
3
objeto de conferencia
Publicado 2023
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The evaluation of presence and origin of ground-ice in the non-glaciated peripheral areas of Nevado Corpuna can contribute to a more refined estimation of its real extent, as well as of the ongoing and recent transformation processes (i.e. permafrost aggradation/degradation). We carried out GPR surveys in sectors immediately outside the glacial tongues which diverge from the glaciated area, both on rock glaciers and debris-covered glaciers. The data acquisition was made with an unshielded antenna operating at a central frequency of 25 MHz, and according longitudinal and cross profiles. We defined a processing sequence particularly effective in removing in air-reflections generated by isolated blocks on the surface, and the numerous point-source diffractions. The signal-to-noise ratio consents a data imaging interpretable up to 25-30 m of depth, according to the estimated velocity of GPR ...
4
artículo
Publicado 2024
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The application of computer technologies associated with sensors and artificial intelligence (AI) in the quantification and qualification of quality parameters of meat products of various domestic species is an area of research, development, and innovation of great relevance in the agri-food industry. This review covers the most recent advances in this area, highlighting the importance of computer vision, artificial intelligence, and ultrasonography in evaluating quality and efficiency in meat products’ production and monitoring processes. Various techniques and methodologies used to evaluate quality parameters such as colour, water holding capacity (WHC), pH, moisture, texture, and intramuscular fat, among others related to animal origin, breed and handling, are discussed. In addition, the benefits and practical applications of the technology in the meat industry are examined, such as...
5
artículo
Publicado 2024
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The application of computer technologies associated with sensors and artificial intelligence (AI) in the quantification and qualification of quality parameters of meat products of various domestic species is an area of research, development, and innovation of great relevance in the agri-food industry. This review covers the most recent advances in this area, highlighting the importance of computer vision, artificial intelligence, and ultrasonography in evaluating quality and efficiency in meat products’ production and monitoring processes. Various techniques and methodologies used to evaluate quality parameters such as colour, water holding capacity (WHC), pH, moisture, texture, and intramuscular fat, among others related to animal origin, breed and handling, are discussed. In addition, the benefits and practical applications of the technology in the meat industry are examined, such as...
6
artículo
Publicado 2023
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Due to the fierce competition that businesses in this industry are engaging in to win difficult projects and improve their projection capabilities, construction projects are currently expanding significantly and adjusting to ongoing changes. Improvements in the management of construction processes are therefore encouraged to speed up project completion, save costs, and boost quality by the projects' baseline or scope. On the other hand, research reveals that common issues that arise during the execution stage include, among others, a lack of information, a lack of a foundational definition, and communication disruptions between departments. Most often, this results in the development of several Requests for Information, which hinders the beneficial flow of operations. Additionally, according to the standard procedure for these requests, a lengthy waiting period is necessary before receiv...
7
artículo
The institutions of higher education introduce changes in curriculum in order to ensure the professional quality that they offer. In this paper, we highlight the role of assessment process that helps control and regulate the implementing and consolidation of curriculum changes. The assessment process provides appropriate information and ongoing curriculum development that reveals the potential ofthis type of assessment to educational quality.
8
artículo
The institutions of higher education introduce changes in curriculum in order to ensure the professional quality that they offer. In this paper, we highlight the role of assessment process that helps control and regulate the implementing and consolidation of curriculum changes. The assessment process provides appropriate information and ongoing curriculum development that reveals the potential ofthis type of assessment to educational quality.
9
tesis de grado
Publicado 2023
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El presente Trabajo de Sustentación Profesional propone dos fases de solución para enfrentar la problemática identificada en la empresa Swiss Capitals Group, específicamente en el área de Recursos Humanos. La problemática identificada está relacionada a la ausencia de una planificación estratégica en el área de Recursos Humanos, la cual origina que exista una carga operativa en el equipo, que sus procesos sean manuales, atención tardía de las solicitudes y que no haya visibilidad del estado de los trámites en curso. Como primera fase de solución, se propone la implementación de un sistema integrado de gestión, el cual permitirá que todos los empleados puedan realizar sus solicitudes y tramites, tales como; vacaciones, cupones, carta para la embajada, constancia de trabajo, descansos médicos, licencias; entre otros. También contará con la opción de evaluación de dese...
10
artículo
Publicado 2020
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This article is devoted to the analysis of problems regarding the main approaches to understanding the effectiveness of legal regulation and the search for its criteria. It is known that this issue serves as the basis for ongoing social development, ensuring optimal law-making and law enforcement activities of state bodies, achieving the goals of the procedural and legal regulation, consisting in ensuring, within certain stages of the legal and reasonable consideration and resolution of legal cases, the adoption of appropriate procedural decisions in the interests of subjects of law. The effectiveness of legal regulation is determined by a kind of evaluation category, the essence of which is to determine the level of functionality and effectiveness of this process in its dynamics. As criteria for the effectiveness of procedural and legal regulation are called effectiveness, achievement o...
11
artículo
Publicado 2020
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One of the great similarities between an ordinary judicial process and arbitration is that both take time. However, in arbitration, unlike in court proceedings, certain measures provided are intended to respond to an adequate use of this resource in the process. In general terms, the current legal standards for granting extensions in arbitration are the equality of arms or opportunities and the reasonableness, both duly recognized in the Peruvian Arbitration Law. In this article, the authors review the sufficiency of this standard from the perspective of an economic analysis for each of the phases of the arbitration process and, in this way, propose its use as an approach for the evaluation of reasonableness when having to decide whether to grant an extension in an ongoing process.
12
artículo
Publicado 2020
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One of the great similarities between an ordinary judicial process and arbitration is that both take time. However, in arbitration, unlike in court proceedings, certain measures provided are intended to respond to an adequate use of this resource in the process. In general terms, the current legal standards for granting extensions in arbitration are the equality of arms or opportunities and the reasonableness, both duly recognized in the Peruvian Arbitration Law. In this article, the authors review the sufficiency of this standard from the perspective of an economic analysis for each of the phases of the arbitration process and, in this way, propose its use as an approach for the evaluation of reasonableness when having to decide whether to grant an extension in an ongoing process.
13
artículo
Publicado 2020
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This article is devoted to the analysis of problems regarding the main approaches to understanding the effectiveness of legal regulation and the search for its criteria. It is known that this issue serves as the basis for ongoing social development, ensuring optimal law-making and law enforcement activities of state bodies, achieving the goals of the procedural and legal regulation, consisting in ensuring, within certain stages of the legal and reasonable consideration and resolution of legal cases, the adoption of appropriate procedural decisions in the interests of subjects of law. The effectiveness of legal regulation is determined by a kind of evaluation category, the essence of which is to determine the level of functionality and effectiveness of this process in its dynamics. As criteria for the effectiveness of procedural and legal regulation are called effectiveness, achievement o...
14
tesis de maestría
Publicado 2015
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El presente trabajo consiste en la formulación del Planeamiento Estratégico de la Región San Martín al 2025, para lo cual se elaboraron una visión y misión sólidas y claras, con el propósito de mejorar el Índice de Desarrollo Humano y la Competitividad, buscando aumentar la agroexportación y turismo, así como mejorar sosteniblemente los servicios básicos, el empleo digno, detener y luego erradicar la deforestación indiscriminada, cuidando y preservando el medio ambiente, para mejorar la calidad de vida de sus habitantes y potenciar los negocios en la región para ser reconocida entre las cinco primeras regiones con el mejor clima de negocios y mayor afluencia turística del país. El plan estratégico se elaboró en función al Modelo Secuencial del Proceso Estratégico de Fernando D´Alessio, el cual incluye: (a) formulación, (b) implementación, y (c) evaluación y contro...
15
artículo
Publicado 2019
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Objective: The objective of this research was to describe the origin, historical development and prospects of Professional Academic School of Nursing, 1984 - 2009, as part of the mission of the University Peruvian Unión. Methods: The research is historical; data were collected from the records of the University Council, Faculty CouncilMinutes, Magazines, Curriculum Frameworks and legal documents, which were then filled in a form to validatethe information gathered. Also carried out an in depth interview guide with semi-structured questions to clarify thefacts essential issues of the EAP Nursing. Results: Academic School of Nursing Professional through the years hasevolved from the bottom up, in the process of teaching and learning of high quality because it has highly qualifiedteachers for this task, they also receive ongoing training to meet expectations of students. On the other side ...
16
tesis de grado
Publicado 2006
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Teacher training in Peru has gone through a long metamorphic process to be legally institutionalized; a study by the historian Grohmann, J. (1922), tells us that: the process of institutionalized teacher training begins in Peru with the decision of Don Jose de San Martin, taken in 1822, to create the Normal School of Men that it was directed by Diego Thomson within the canons Lancasteriano model. This process was solidified by creating massively different schools both men and women to the creation of different Higher Pedagogical Institutes and Colleges of Education then in some universities. However, since then it has not occurred major program to improve teacher training system that already in the 70s was perceived as very poor and from that context, the policy of the Peruvian State has shown indifferent to teacher training and subsequent investment then pretend to remedy the deficienci...
17
tesis de grado
Publicado 2024
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La Amazonía peruana es una región que contiene grandes cantidades de agua dulce en territorio nacional, además de ser una gran reserva de petróleo. Sin embargo, la constante expansión de la industria petrolera y los eventuales derrame de petróleo que esta contiene, han desatado gran preocupación por la contaminación que genera en los diversos compartimientos ambientales, como es el caso del componente acuático. La presente investigación, tiene como objetivo evaluar el riesgo ecológico potencial y los factores de contaminación en las principales cuencas hidrográficas afectadas por derrames de petróleo dentro de la Amazonía peruana en un horizonte temporal de 12 años (2011-2022). A través de un enfoque cuantitativo - no experimental en conjunto con el tratamiento de información púbica obtenida del Organismo de Evaluación y Fiscalización Ambiental (OEFA) y el Visor por ...
18
artículo
Publicado 2019
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Dry Stone retaining walls, DSRW, are low-cost traditional structures made of stones aimed to stabilize, support backfill and avoid soil erosion. They have massively been used as foundation of dwellings by vulnerable population located in the steeped hills surrounding some Latin-American cities. These walls are built following ancient techniques that are neither well studied nor formally established. Millions of people live in these conditions in seismic zones generating a high-risk situation. Experimental and numerical studies are needed in order to evaluate the reliability of low-cost DSRW and to validate or improve traditional techniques. The objective of this ongoing research is to design and construct a full-scale testing equipment to assess DSRW performance against lateral out-of-plane seismic forces. The methodology consists in the following steps: (1) Review of state-of-art of exp...
19
artículo
Publicado 2019
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Dry Stone retaining walls, DSRW, are low-cost traditional structures made of stones aimed to stabilize, support backfill and avoid soil erosion. They have massively been used as foundation of dwellings by vulnerable population located in the steeped hills surrounding some Latin-American cities. These walls are built following ancient techniques that are neither well studied nor formally established. Millions of people live in these conditions in seismic zones generating a high-risk situation. Experimental and numerical studies are needed in order to evaluate the reliability of low-cost DSRW and to validate or improve traditional techniques. The objective of this ongoing research is to design and construct a full-scale testing equipment to assess DSRW performance against lateral out-of-plane seismic forces. The methodology consists in the following steps: (1) Review of state-of-art of exp...
20
artículo
El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado.
