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Search Results: 1 - 10 of 325670 matches for " Sánchez Toledano "
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La Influencia de las Explicaciones de la Dirección en la Evaluación de los Procedimientos Analíticos de Auditoría
Daniel Sánchez Toledano,Reiner Quick
Revista de Contabilidad : Spanish Accounting Review , 2009,
Abstract: La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.The application of analytical procedures is based on the expectation that relationships exist among financial statements data on a continuous basis. The presence of these relationships provides audit evidence as to the completeness, accuracy and validity of the data produced by the accounting system. Auditors generate expected values and compare them with financial statements values. In case of discrepancies, the auditor has to generate hypotheses with regard to potential causes, evaluate these hypotheses and select the most plausible one.Auditing standards require that auditors routinely have to consult management for explanations of unexpected fluctuations. Prior empirical research revealed that management explanations influence hypotheses generation and lead to a biased analytical procedures process. This experimental study is based on a material unexpected fluctuation in gross margin. It is the first German study which investigates the effect of management explanations on hypothesis generation, information search, hypothesis evaluation, and final judgment stages of the analytical procedures process. The inherited hypotheses increased effectiveness of the analytical procedures process performed by non-industry specialists when this explanation reflected the correct cause. Furthermore, the management explanation had a negative effect on the efficiency of industry specialists when it reflected the correct cause. Overall, a negative effect of management explanations on the analytic
Control del colapso del colágeno: sistemas autograbadores
Sánchez Aguilera,F; Osorio,R; Toledano,M;
Avances en Odontoestomatología , 2004, DOI: 10.4321/S0213-12852004000400002
Abstract: when dentin is etching the former (depth of dentin demineralization) excess the latter (depth of dentin diffusion / impregnation), a zone of hydroxyapatite depleted collagen fibers is left exposed, i.e., not resin infiltrated and nonhybridized. to avoid this, one option are the self-etching dentin bonding systems, that decalcify the inorganic component and infiltrate the collagen fibers at the same time by the action of acidic primers. in this article, the selfetching systems are characterized, and, their interfacial bond strength and the depth of demineralization of acidic primers are analysed.
Influencia del sexo y del tratamiento dental en la aparición de ansiedad en el paciente odontopediátrico: Valoración del comportamiento
Sánchez Aguilera,F; Toledano,M; Osario,R;
Avances en Odontoestomatología , 2004, DOI: 10.4321/S0213-12852004000400005
Abstract: often, the posture of a child before the dental treatment become difficult this treatment because de crease his cooperation and appear a negative behavior. the objectives of the study were: 1) to compare the dental anxiety that appears in a group of girls in relation to one of boys; 2) to establish the relationship between a child behavior and his anxiety; and, 3) to determine the anxiety before and after a total dental treatment in a children group. 81 children have been analyzed (8-12 years) that they had not gone before to a dental visito for the anxiety evaluation they were asked with the test staic (state/anxiety and trait/anxiety) before the first visit and in the third (the last) visit; it was also used the behavior profile rating scale to appraise their behavior, (in the second visit of their treatment). there were no significant differences of anxiety between boys and girls before the treatment. the state/anxiety is strongly correlated with the behavior that a child presents during his dental treatment. the values of anxiety before the treatment are higher to the anxiety after the same one, what indicates a dental experience atraumatic it is the main way to descend the anxiety in the child.
Electrosíntesis y caracterización de materiales moleculares a partir de derivados n-trifluorometansulfonil-1-azahexa-1,3,5-trienos.
M. E. Sánchez Vergara,M. Rivera,C. álvarez Toledano
Revista de Ingeniería Mecánica , 2008,
Abstract: Actualmente existe un interés creciente en los Materiales Moleculares, ya que estos pueden presentar diferentes comportamientos eléctricos que van desde aislantes, semiconductores o bien conductores. En el presente estudio fueron sintetizados materiales de este tipo, a partir de derivados N-Trifluorometansulfonil-1-azahexa-1,3,5-trienos y K3[Cr(C2O4)3] 3H2O debido a que estos compuestos representan un gran interés por sus variadas aplicaciones en campos como la química analítica, además los derivados N-Trifluorometansulfonil-1-azahexa-1,3,5-trienos resultan especialmente atractivos desde el punto de vista estructural ya que en su forma neutra presentan una extensa deslocalización electrónica lo cual les confiere un comportamiento químico muy particular. En esta comunicación, se forman mediante electrosíntesis convencional y mediante electrosíntesis en el módulo de electrocristalización del microscopio de fuerza atómica (AFM), algunos materiales moleculares. Una vez obtenidos dichos materiales, se caracterizan por análisis elemental sobre superficies (SEM-EDS).Recently, molecular materials have been developed because of their electrical properties which give conductor, semiconductor, or superconductor behaviour. In this work, the synthesis of new materials formed from Ntrifluoromethanesulfonyl-1-azahexa-1, 3, 5-triene species and K3[Cr(C2O4)3] 3H2O is reported. NTrifluoromethanesulfonyl-1-azahexa-1,3,5-trienes compounds, which are highly functionalised pentametines, have also been studied due to its interesting physical and chemical properties. These compounds are especially interesting from a structural point of view for some reasons; in a neutral form, they show an extensive electronic delocalisation, which confers them a very particular chemical behaviour. This study is focused on the Molecular Materials preparation by means of two different electrosynthesis techniques: electrocrystallization in conventional cells, and electrosynthesis in the electrochemical module of an Atomic Force Microscope (AFM). The newly synthesized materials were characterized by Scanning Electron Microscope (SEM-EDS).
Influencia del sexo y del tratamiento dental en la aparición de ansiedad en el paciente odontopediátrico: Valoración del comportamiento Sex and dental treatment influence on child's dental anxiety: Behaviour valuation
F Sánchez Aguilera,M Toledano,R Osario
Avances en Odontoestomatología , 2004,
Abstract: La actitud de un ni o ante el tratamiento dental suele, con demasiada frecuencia, dificultar dicho tratamiento ya que disminuye su cooperación y provoca la aparición de un comportamiento negativo. Los objetivos del estudio han sido: 1) comparar la ansiedad ante la odontología que aparece en un grupo de ni as en relación a uno de ni os; 2) establecer la relación existente entre el comportamiento y la ansiedad que presenta un ni o en su tratamiento dental; y, 3) contrastar la ansiedad que se presenta antes y después de un tratamiento bucodental completo en una población infantil. Han sido analizados 81 ni os con edades comprendidas entre los 8 y 12 a os de edad que no habían ido antes a una consulta dental. Para la evaluación de su ansiedad se les realizó el test STAIC (Ansiedad/Estado y Ansiedad/Rasgo) antes de comenzar su tratamiento bucodental y en la 3a y última visita; se utilizó también la Escala para la Valoración del Perfil del Comportamiento para tasar el mismo, completada durante la 2a visita de su tratamiento. Los resultados muestran que no existen diferencias significativas de ansiedad entre ni os y ni as antes de comenzar el tratamiento. La ansiedad/estado está fuertemente correlacionada con el comportamiento que presenta un ni o durante su tratamiento dental. Los valores de ansiedad antes del tratamiento son superiores a la ansiedad mostrada tras la realización del mismo, lo que nos indica una experiencia dental no traumática es el principal modo de descender la ansiedad en el ni o. Often, the posture of a child before the dental treatment become difficult this treatment because de crease his cooperation and appear a negative behavior. The objectives of the study were: 1) to compare the dental anxiety that appears in a group of girls in relation to one of boys; 2) to establish the relationship between a child behavior and his anxiety; and, 3) to determine the anxiety before and after a total dental treatment in a children group. 81 children have been analyzed (8-12 years) that they had not gone before to a dental visito For the anxiety evaluation they were asked with the test STAIC (State/Anxiety and Trait/Anxiety) before the first visit and in the third (the last) visit; it was also used the Behavior Profile Rating Scale to appraise their behavior, (in the second visit of their treatment). There were no significant differences of anxiety between boys and girls before the treatment. The state/anxiety is strongly correlated with the behavior that a child presents during his dental treatment. The values of anxiety before the treatment are high
Control del colapso del colágeno: sistemas autograbadores Control of the collagen network collapse: self-etching bonding systems
F Sánchez Aguilera,R Osorio,M Toledano
Avances en Odontoestomatología , 2004,
Abstract: Con el grabado ácido se obtiene un frente de desmineralización con un grosor diferente y mayor que el frente de infiltración de la resina, dando lugar al colapso del colágeno. Para solventar el problema aparecieron los sistemas autograbadores que a medida que desmineralizan van infiltrando la dentina. Se caracterizan los autograbadores dentro de los sistemas adhesivos y se analizan las fuerzas de adhesión que producen y los factores de que depende la profundidad de desmineralización de sus imprimadores. When dentin is etching the former (depth of dentin demineralization) excess the latter (depth of dentin diffusion / impregnation), a zone of hydroxyapatite depleted collagen fibers is left exposed, i.e., not resin infiltrated and nonhybridized. To avoid this, one option are the self-etching dentin bonding systems, that decalcify the inorganic component and infiltrate the collagen fibers at the same time by the action of acidic primers. In this article, the selfetching systems are characterized, and, their interfacial bond strength and the depth of demineralization of acidic primers are analysed.
HESPERALOE FUNIFERA AS A RAW MATERIAL FOR INTEGRAL UTILIZATION OF ITS COMPONENTS
Rafael Sánchez,Ana Ferrer,Luis Serrano,Ana Toledano
BioResources , 2011,
Abstract: Hesperaloe funifera was characterized in terms of its contents of holocellulose, α-cellulose, and lignin (74.1, 52.3, and 7.9%, respectively). Also, an experimental factor design was used to examine the influence of operational variables in the diethanolamine pulping of this material (viz. diethanolamine concentration (50-80%), cooking temperature (155-185 oC), and time (30-90 minutes)) on the contents of holocellulose, α-cellulose, and lignin, as well as the yield, kappa number, and viscosity of the resulting pulps, and also on the brightness, tensile index, stretch, burst index, and tear index of paper sheets made from it. The predictions for these dependent variables departed by less than 1, 7, 6, 2, 2, 4, 15, 11, 12, 10, and 37% from their respective experimental values. Black liquors obtained from the pulping runs were characterized by determining pH, density, TDS, (total dissolved solids), MI (inorganic matter), MO (organic matter), and lignin content; lignin samples were characterized by different techniques (FTIR and TGA). Finally, the black liquors were acidified to separate solid fractions that were subjected to pyrolysis and gasification in order to obtain synthesis and fuel gases.
Synthesis and Evaluation of the Semiconductor Behavior in Vanadium Indanone Derivatives Thin Films  [PDF]
Mariana Lozano-González, María Elena Sánchez-Vergara, Isabel Alvarado-Beltrán, Mariel Leyva-Esqueda, Margarita Rivera, Cecilio álvarez-Toledano
Advances in Materials Physics and Chemistry (AMPC) , 2017, DOI: 10.4236/ampc.2017.72007
Abstract: In this work, we propose a method to synthesize vanadium (IV) 2-benzyli-dene-1-indanone derivatives, used to prepare film structures by thermal evaporation. The complexes possess high melting point allowing the using of vacuum deposition methods. All the samples were grown at room temperature (25) and low deposition rates (0.4 Å/s). The surface morphology and structure of the deposited films were studied by scanning electron microscopy (SEM) and spectroscopy dispersive energy (EDS). Optical absorption studies of the complex films were performed in the 200 - 1100 nm wavelength range. The Tauc band gap (Eg) of the thin films was determined from the (αhν)1/2 vs. hν plots for indirect transitions. The vanadium (IV) complex films show optical activation energies in the range of organic semiconductors. Multilayer nylon 11/vanadium indanone devices were fabricated using ITO and silver electrodes. The d.c. electrical properties of the device were also investigated. It was found that the temperature-dependent electric current in the structure showed a semiconductor behavior. At lower voltages below 7 V, the current density in the forward direction was found to obey an ohmic I-V relationship; for higher voltages above 7 V, the conduction was dominated by a space-charge-limited (SCLC) mechanism. The electrical activation energies (Ea) of the complexes were in the 2.17 - 2.31 eV range.
Quemadura labial por combustión durante la realización de una blefaroplastia
Toledano Fernández,N; García Sáenz,S; Sánchez Cruz,J; Racionero Anido,O;
Archivos de la Sociedad Espa?ola de Oftalmología , 2005, DOI: 10.4321/S0365-66912005000500007
Abstract: case report: a 63-year-old woman underwent bilateral blepharoplasty under local anesthesia and sedation. during surgery a fire started due to an electrocautery spark. the fire resulted in cosmetic sequelae. discussion: the factors causing a fire in the operating room are discussed and suggestions made for prevention of this complication.
Quemadura labial por combustión durante la realización de una blefaroplastia Lower lip burn due to a fire during a blepharoplasty procedure
N Toledano Fernández,S García Sáenz,J Sánchez Cruz,O Racionero Anido
Archivos de la Sociedad Espa?ola de Oftalmología , 2005,
Abstract: Caso clínico: Paciente de 63 a os que es sometida a una blefaroplastia bilateral bajo anestesia local; durante el transcurso de la misma se desencadena un incendio en quirófano debido a una chispa producida por el bisturí eléctrico. Como consecuencia del incendio se producen quemaduras en la paciente con secuelas estéticas. Discusión: Se comentan los factores causales de los incendios en quirófano y cuáles deben ser las medidas a tomar para evitarlos. Case report: A 63-year-old woman underwent bilateral blepharoplasty under local anesthesia and sedation. During surgery a fire started due to an electrocautery spark. The fire resulted in cosmetic sequelae. Discussion: The factors causing a fire in the operating room are discussed and suggestions made for prevention of this complication.
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