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Bienvenidos/as al Repositorio Institucional Académico (RIA) de la Universidad Andrés Bello. En este podrá encontrar en acceso abierto la producción científica y académica de nuestra comunidad.
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La Aplicación de IFRS implicará un aumento en las provisiones de la banca
(Universidad Andrés Bello, 2009) Larenas Soto, María José; Delgado Cifuentes, Raquel Betsabe; Pavez Soler, José Antonio; Saavedra Cerna, Pierre Jair; Arias Garcia, Leonardo André; Lozano, Ricardo; Facultad de Economía y Negocios. Escuela Contador Auditor
A partir del O 1 de Enero de 2009 se produce un importante cambio de convergencia en las Normas Contables que se estaban aplicando en nuestro país, debido a la adopción de las Normas Internacionales de Información Financiera (NIIF). Lo cual fue ratificado mediante el oficio Circular Nº 368, emitido por la Superintendencia de Valores y Seguros (SVS). Distintos sectores del mercado tales como el Colegio de Contadores entidad a cargo del proceso de convergencia, la Superintendencia de Bancos e Instituciones Financieras, Superintendencias de AFP Y organizaciones privadas como SOFOF A, firmas de auditorias y universidades, trabajaron para poder dar cumplimiento a la fecha de adopción.
Con motivo de la implementación de las normas internacionales de información financiera (IFRS) a nivel global, nos vemos en la necesidad de enfrentar estos desafíos que son fundamental para el desarrollo practico de nuestra profesión ,es por ello que indagaremos en este tema, lo cual implicara un estudio detallado de las IAS 3 7 en el mercado de la banca y conocer sus distintas cambios en relación a la principios generalmente aceptados en Chile, y así vemos enfrentados de mejor forma a los cambios que se van produciendo día a día en los distintos mercado financiero nacional e internacional. Para ello comenzaremos
con una breve historia de los comienzos de las IFRS, su aplicación en Chile hasta llegar a la aplicación en el mercado bancario.
Nuestro objetivo será demostrar si con la aplicación de IFRS implicara un aumento en las provisiones de la Banca.
Micromotion analysis of immediately loaded implants with Titanium and Cobalt-Chrome superstructures. 3D finite element analysis
(John Wiley and Sons Inc, 2021-08) Tobar-Reyes, Julio; Andueza-Castro, Luis; Jiménez-Silva, Antonio; Bustamante-Plaza, Roger; Carvajal-Herrera, Juan
Objective: The aim of this study was to evaluate the amount of micromotion of dental implants under immediate loading supported by Titanium (Ti) and Cobalt-Chrome (Co-Cr) superstructures. Material and methods: A model of tridimensional half-edentulous maxilla with three dental implants was made using the Finite Element Analysis (FEA). Two standard and one zygomatic implants were connected to a superstructure with an elliptic section of 6x 3 mm (mm). Two study models were established. Model A: Titanium (Ti) alloy superstructure; Model B: Cobalt-Chrome (Co-Cr) alloy superstructure. To simulate an immediate-loading situation, a friction coefficient of 0.71 was applied between the implant and the bone surface. An axial load of 252.04 [N] was applied on standard and zygomatic implants. Results: The Micromotion of dental implants was similar in both superstructure situations. The amount of micromotion was slightly higher in B1 and B3 models (Co-Cr alloy-superstructure) compared with A1 and A3 models (Titanium alloy superstructure). The micromotion values in two groups were greater than 150 μm in the incisive region (standard implant) and molar region (zygomatic). In general, the micromotion was higher on the implant that received the load with respect to the other implants. The greater difference was observed when the load was applied on the standard implant A1 (Model A1 = 189.12 μm) compared with standard implant B1(Model B1 = 263.25 μm). Conclusions: Within the limits of present study, all implants on different load application points showed micromotion; in general, the amount of micromotion was slightly higher in the implants connected with Co-Cr alloy superstructure. © 2020 The Authors. Clinical and Experimental Dental Research published by John Wiley & Sons Ltd.
J1721+8842: The first Einstein zigzag lens
(EDP Sciences, 2025-02) Dux F.; Millon M.; Lemon C.; Schmidt T.; Courbin F.; Shajib A.J.; Treu T.; Birrer S.; Wong K.C.; Agnello A.; Andrade A.; Galan A.; Hjorth J.; Paic E.; Schuldt S.; Schweinfurth A.; Sluse D.; Smette A.; Suyu S.H.
We report the discovery of the first example of an Einstein zigzag lens, an extremely rare lensing configuration. In this system, J1721+8842, six images of the same background quasar are formed by two intervening galaxies, one at redshift z1 = 0.184 and another at z2 = 1.885. Two out of the six multiple images are deflected in opposite directions as they pass the first lens galaxy on one side and the second on the other side – the optical paths forming zigzags between the two deflectors. In this paper we demonstrate that J1721+8842, previously thought to be a lensed dual quasar, is in fact a compound lens, with the more distant lens galaxy also being distorted as an arc by the foreground galaxy. Evidence supporting this unusual lensing scenario includes: (1) identical light curves in all six lensed quasar images obtained from two years of monitoring at the Nordic Optical Telescope; (2) detection of the additional deflector at redshift z2 = 1.885 in JWST/NIRSpec integral field unit data; and (3) a multiple-plane lens model reproducing the observed image positions. This unique configuration offers the opportunity to combine two major lensing cosmological probes, time-delay cosmography and dual source-plane lensing, since J1721+8842 features multiple lensed sources that form two distinct Einstein radii of different sizes, one of which is a variable quasar. We expect to place tight constraints on H0 and w by combining these two probes of the same system. The z2 = 1.885 deflector, a quiescent galaxy, is also the highest-redshift strong galaxy-scale lens with a spectroscopic redshift measurement known to date. © The Authors 2025.
Dark matter fraction derived from the M31 rotation curve
(EDP Sciences, 2025-02) Hammer F.; Yang Y.B.; Amram P.; Chemin L.; Mamon G.A.; Wang J.L.; Akib I.; Jiao Y.J.; Wang H.F.
Mass estimates of a spiral galaxy derived from its rotation curve must account for the galaxy's past accretion history. There are several lines of evidence indicating that M31 experienced a major merger 2 to 3 Gyr ago. In this work, we generated a dynamical model of M31 as a merger remnant that reproduces most of its properties, including from the central bar to the outskirts. The model accounts for M31's past major merger and reproduces the details of its rotation curve, including its 14 kpc bump and the observed increase of velocity beyond 25 kpc. We find non-equilibrium and oscillatory motions in the gas of the merger-remnant outskirts caused by material in a tidal tail returning to the merger remnant. A total dynamical M31 mass of 4.5× 1011 M⊙ within 137 kpc was obtained after scaling it to the observed HI rotation curve. Within this radial distance, we find that 68% of the total dynamical mass is dark. © The Authors 2025.
Long-lived particle phenomenology in one-loop neutrino mass models with dark matter
(Springer Science and Business Media Deutschland GmbH, 2025-02) Arbeláez, Carolina; Cottin, Giovanna; Helo, Juan Carlos; Hirsch, Martin; de Melo, Téssio B.
Neutrino masses and dark matter (DM) might have a common origin. The scotogenic model can be considered the proto-type model realizing this idea, but many other variants exist. In this paper we explore the phenomemology of a particular DM neutrino mass model, containing a triplet scalar. We calculate the relic density and check for constraints from direct detection experiments. The parameter space of the model, allowed by these constraints, contains typically a long-lived or quasi-stable doubly charged scalar, that can be searched for at the LHC. We reinterpret existing searches to derive limits on the masses of the scalars of the model and estimate future sensitivities in the high-luminosity phase of the LHC. The searches we discuss can serve to constrain also many other 1-loop neutrino mass models. © The Author(s) 2025.