Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación
Thesis
Subjects > Social Sciences
Subjects > Teaching
Europe University of Atlantic > Teaching > Final Master Projects
Ibero-american International University > Teaching > Final Master Projects
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En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables.
metadata
Hierro Nuñez, Wandy
mail
whierron@hotmail.com
(2022)
Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación.
Masters thesis, UNSPECIFIED.
Abstract
En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Auditoria de bienes, activos gobierno central, rendición de cuentas, bienes muebles, SIAB. |
| Subjects: | Subjects > Social Sciences Subjects > Teaching |
| Divisions: | Europe University of Atlantic > Teaching > Final Master Projects Ibero-american International University > Teaching > Final Master Projects |
| Date Deposited: | 10 Nov 2023 23:30 |
| Last Modified: | 10 Nov 2023 23:30 |
| URI: | https://repositorio.unib.org/id/eprint/1874 |
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<a class="ep_document_link" href="/16577/1/nutrients-17-00521-v2.pdf"><img class="ep_doc_icon" alt="[img]" src="/style/images/fileicons/text.png" border="0"/></a>
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Nut Consumption Is Associated with Cognitive Status in Southern Italian Adults
Background: Nut consumption has been considered a potential protective factor against cognitive decline. The aim of this study was to test whether higher total and specific nut intake was associated with better cognitive status in a sample of older Italian adults. Methods: A cross-sectional analysis on 883 older adults (>50 y) was conducted. A 110-item food frequency questionnaire was used to collect information on the consumption of various types of nuts. The Short Portable Mental Status Questionnaire was used to assess cognitive status. Multivariate logistic regression analyses were performed to calculate odds ratios (ORs) and 95% confidence intervals (CIs) for the association between nut intake and cognitive status after adjusting for potential confounding factors. Results: The median intake of total nuts was 11.7 g/day and served as a cut-off to categorize low and high consumers (mean intake 4.3 g/day vs. 39.7 g/day, respectively). Higher total nut intake was significantly associated with a lower prevalence of impaired cognitive status among older individuals (OR = 0.35, CI 95%: 0.15, 0.84) after adjusting for potential confounding factors. Notably, this association remained significant after additional adjustment for adherence to the Mediterranean dietary pattern as an indicator of diet quality, (OR = 0.32, CI 95%: 0.13, 0.77). No significant associations were found between cognitive status and specific types of nuts. Conclusions: Habitual nut intake is associated with better cognitive status in older adults.
Justyna Godos mail , Francesca Giampieri mail francesca.giampieri@uneatlantico.es, Evelyn Frias-Toral mail , Raynier Zambrano-Villacres mail , Angel Olider Rojas Vistorte mail angel.rojas@uneatlantico.es, Vanessa Yélamos Torres mail vanessa.yelamos@funiber.org, Maurizio Battino mail maurizio.battino@uneatlantico.es, Fabio Galvano mail , Sabrina Castellano mail , Giuseppe Grosso mail ,
Godos
<a class="ep_document_link" href="/10290/1/Influence%20of%20E-learning%20training%20on%20the%20acquisition%20of%20competences%20in%20basketball%20coaches%20in%20Cantabria.pdf"><img class="ep_doc_icon" alt="[img]" src="/style/images/fileicons/text.png" border="0"/></a>
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The main aim of this study was to analyse the influence of e-learning training on the acquisition of competences in basketball coaches in Cantabria. The current landscape of basketball coach training shows an increasing demand for innovative training models and emerging pedagogies, including e-learning-based methodologies. The study sample consisted of fifty students from these courses, all above 16 years of age (36 males, 14 females). Among them, 16% resided outside the autonomous community of Cantabria, 10% resided more than 50 km from the city of Santander, 36% between 10 and 50 km, 14% less than 10 km, and 24% resided within Santander city. Data were collected through a Google Forms survey distributed by the Cantabrian Basketball Federation to training course students. Participation was voluntary and anonymous. The survey, consisting of 56 questions, was validated by two sports and health doctors and two senior basketball coaches. The collected data were processed and analysed using Microsoft® Excel version 16.74, and the results were expressed in percentages. The analysis revealed that 24.60% of the students trained through the e-learning methodology considered themselves fully qualified as basketball coaches, contrasting with 10.98% of those trained via traditional face-to-face methodology. The results of the study provide insights into important characteristics that can be adjusted and improved within the investigated educational process. Moreover, the study concludes that e-learning training effectively qualifies basketball coaches in Cantabria.
Josep Alemany Iturriaga mail josep.alemany@uneatlantico.es, Álvaro Velarde-Sotres mail alvaro.velarde@uneatlantico.es, Javier Jorge mail , Kamil Giglio mail ,
Alemany Iturriaga
<a href="/15625/1/s41598-024-74127-8.pdf" class="ep_document_link"><img class="ep_doc_icon" alt="[img]" src="/style/images/fileicons/text.png" border="0"/></a>
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Plant stress reduction research has advanced significantly with the use of Artificial Intelligence (AI) techniques, such as machine learning and deep learning. This is a significant step toward sustainable agriculture. Innovative insights into the physiological responses of plants mostly crops to drought stress have been revealed through the use of complex algorithms like gradient boosting, support vector machines (SVM), recurrent neural network (RNN), and long short-term memory (LSTM), combined with a thorough examination of the TYRKC and RBR-E3 domains in stress-associated signaling proteins across a range of crop species. Modern resources were used in this study, including the UniProt protein database for crop physiochemical properties associated with specific signaling domains and the SMART database for signaling protein domains. These insights were then applied to deep learning and machine learning techniques after careful data processing. The rigorous metric evaluations and ablation analysis that typified the study’s approach highlighted the algorithms’ effectiveness and dependability in recognizing and classifying stress events. Notably, the accuracy of SVM was 82%, while gradient boosting and RNN showed 96%, and 94%, respectively and LSTM obtained an astounding 97% accuracy. The study observed these successes but also highlights the ongoing obstacles to AI adoption in agriculture, emphasizing the need for creative thinking and interdisciplinary cooperation. In addition to its scholarly value, the collected data has significant implications for improving resource efficiency, directing precision agricultural methods, and supporting global food security programs. Notably, the gradient boosting and LSTM algorithm outperformed the others with an exceptional accuracy of 96% and 97%, demonstrating their potential for accurate stress categorization. This work highlights the revolutionary potential of AI to completely disrupt the agricultural industry while simultaneously advancing our understanding of plant stress responses.
Tariq Ali mail , Saif Ur Rehman mail , Shamshair Ali mail , Khalid Mahmood mail , Silvia Aparicio Obregón mail silvia.aparicio@uneatlantico.es, Rubén Calderón Iglesias mail ruben.calderon@uneatlantico.es, Tahir Khurshaid mail , Imran Ashraf mail ,
Ali
<a href="/15979/1/nutrients-17-00026.pdf" class="ep_document_link"><img class="ep_doc_icon" alt="[img]" src="/style/images/fileicons/text.png" border="0"/></a>
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Background/Objectives. Traditional dietary patterns are being abandoned in Mediterranean countries, especially among younger generations. This study aimed to investigate the potential lifestyle determinants that can increase adherence to the Mediterranean diet in children and adolescents. Methods. This study is a cross-sectional analysis of data from five Mediterranean countries (Italy, Spain, Portugal, Egypt, and Lebanon) within the context of the EU-funded project DELICIOUS (UnDErstanding consumer food choices & promotion of healthy and sustainable Mediterranean Diet and LIfestyle in Children and adolescents through behavIOUral change actionS). This study comprised information on 2011 children and adolescents aged 6–17 years old collected during 2023. The main background characteristics of both children and parents, including age, sex, education, and family situation, were collected. Children’s eating (i.e., breakfast, place of eating, etc.) and lifestyle habits (i.e., physical activity level, sleep, and screen time) were also investigated. The level of adherence to the Mediterranean diet was assessed using the KIDMED index. Logistic regression analyses were performed to test for likelihood of higher adherence to the Mediterranean diet. Results. Major determinants of higher adherence to the Mediterranean diet were younger age, higher physical activity level, adequate sleep duration, and, among dietary habits, having breakfast and eating with family members and at school. Parents’ younger age and higher education were also determinants of higher adherence. Multivariate adjusted analyses showed that an overall healthier lifestyle and parents’ education were the factors independently associated with higher adherence to the Mediterranean diet. Conclusions. Higher adherence to the Mediterranean diet in children and adolescents living in the Mediterranean area is part of an overall healthy lifestyle possibly depending on parents’ cultural background.
Alice Rosi mail , Francesca Scazzina mail , Francesca Giampieri mail francesca.giampieri@uneatlantico.es, Ludwig Álvarez-Córdova mail , Osama Abdelkarim mail , Achraf Ammar mail , Mohamed Aly mail , Evelyn Frias-Toral mail , Juancho Pons mail , Laura Vázquez-Araújo mail , Carmen Lilí Rodríguez Velasco mail carmen.rodriguez@uneatlantico.es, Julién Brito Ballester mail julien.brito@uneatlantico.es, Lorenzo Monasta mail , Ana Mata mail , Adrián Chacón mail , Pablo Busó mail , Giuseppe Grosso mail ,
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<a class="ep_document_link" href="/15198/1/nutrients-16-03859.pdf"><img class="ep_doc_icon" alt="[img]" src="/style/images/fileicons/text.png" border="0"/></a>
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Carotenoids Intake and Cardiovascular Prevention: A Systematic Review
Background: Cardiovascular diseases (CVDs) encompass a variety of conditions that affect the heart and blood vessels. Carotenoids, a group of fat-soluble organic pigments synthesized by plants, fungi, algae, and some bacteria, may have a beneficial effect in reducing cardiovascular disease (CVD) risk. This study aims to examine and synthesize current research on the relationship between carotenoids and CVDs. Methods: A systematic review was conducted using MEDLINE and the Cochrane Library to identify relevant studies on the efficacy of carotenoid supplementation for CVD prevention. Interventional analytical studies (randomized and non-randomized clinical trials) published in English from January 2011 to February 2024 were included. Results: A total of 38 studies were included in the qualitative analysis. Of these, 17 epidemiological studies assessed the relationship between carotenoids and CVDs, 9 examined the effect of carotenoid supplementation, and 12 evaluated dietary interventions. Conclusions: Elevated serum carotenoid levels are associated with reduced CVD risk factors and inflammatory markers. Increasing the consumption of carotenoid-rich foods appears to be more effective than supplementation, though the specific effects of individual carotenoids on CVD risk remain uncertain.
Sandra Sumalla Cano mail sandra.sumalla@uneatlantico.es, Imanol Eguren García mail imanol.eguren@uneatlantico.es, Álvaro Lasarte García mail , Thomas Prola mail thomas.prola@uneatlantico.es, Raquel Martínez Díaz mail raquel.martinez@uneatlantico.es, Iñaki Elío Pascual mail inaki.elio@uneatlantico.es,
Sumalla Cano