La Auditoria Financiera Reflejo de La Situacion Economica de Una Empresa

 

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INVESTIGACION: LA AUDITORIA AUDITORIA FINANCIERA; REFLEJO DE LA SITUACION ECONOMICA DE UNA EMPRESA.

PRESENTADO POR: LUISA FERNANDA RODRÍGUEZ RIVERA

PROFESOR: JHON FREDY TABARES

Asign!"#: GESTI$N B%SICA DE LA INFORMACI$N.

CORPORACI$N UNIVERSITARIA MINUTO MINUTO DE DIOS DISTANCIA CONTADURÍA BELLOP&BLICA

 

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TABLA DE CONTENIDO  

Pág. '.

TÍTUL TÍTULO O DEL PROYE PROYECTO CTO.............. ............................. ............................. ............................. ............................. ............................. ................................ ......................... ........((

).

PLAN PLANTEAMI TEAMIENT ENTO O Y FORMUL FORMULACION ACION DEL PROBL PROBLEMA...... EMA..................... ..................................................... ......................................((

*.

JUSTI JUSTIFICAC FICACION.... ION................... ............................. ............................. ............................. ............................. .............................. ............................. ....................................+ ......................+

,.

OBJE OBJETIVO TIVOS............. S............................ .............................. ............................. ............................. .............................. ............................. ............................. .................................'..................',.'.

OBJE OBJETIVO TIVO GENE GENERAL.... RAL................... ............................. ............................. ............................. ............................. .............................. ................................'.................'-

,.).

OBJE OBJETIVOS TIVOS ESPEC ESPECÍFICOS ÍFICOS.............. ............................. .............................. ............................. ............................. ............................. ............................'..............'-

.

MARCO DE REFER REFERENCIA ENCIA............. ............................ .............................. ............................. ............................. ............................. ..................................... .......................'' '' .'. .).

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M#/0 T1 T12#i/0 2#i/0.............. ............................. ............................. ............................. .............................. ............................. ............................. .....................................'' ......................'' M#/0 C0n/1 C0n/13!" 3!"4......... 4........................ ............................. ............................. ............................. ............................. .............................. ............................. ..................... .......'* '*

MARCO METO METODOL$ DOL$GICO.. GICO................. .............................. ............................. ............................. .............................. ............................. ................................' ..................' 5.'.

C4si C4si6i//i 6i//i2n 2n D1 L In71s In71s!ig/ !ig/i2n...... i2n..................... ............................. ............................. ............................. ........................................... ............................. '

5.).

C4si C4si6i//i 6i//i2n 2n 30# !i30 81 in71 in71s!ig s!ig/i2n /i2n............... ............................. ............................. .............................. .......................................... ...........................'5 '5

5.*.. 5.*

M9! M9!080 080ss 81 in7 in71s! 1s!ig ig/i2 /i2n.. n....... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... ........... ............... ................. ................'5 ........'5

5.,.. 5.,

F"1 F"1n!1 n!1ss  !9/ !9/ni ni/s /s 3# 4 #1/04 #1/041// 1//i2n i2n 81 in60# in60#/ /i2n. i2n..... ........ ......... .......... .......... ......... ......... .............. .................. .................. ...........'5 ..'5

?1!i70s i70s  3# 3#in/i in/i3i0s 3i0s 81 4 "8i "8i!0#= !0#= 6inn 6inn/i1# /i1#..................... .................................... ...................'+ ....'+

?1!i70s 1s31/=6i/0s 1 ins!#"1n!0s.

'

 

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LISTADO DE FIGURAS

Pág. Fig"# '. C#/!1#=s!i/ n4=!i/

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Fig"# ). C#/!1#=s!i/ #1!#0s31/!i7

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Fig"# *. D1s##0440 81 4 34i//i2n 1n E/14.

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RESUMEN L 3#03"1s! 81 in71s!ig/i2n 1s! 0#i1n!8  1s!>41/1# 1 i81n!i6i/# 40s >1n16i/i0s  4 i30#!n/i 81 #14i# "8i!0#=s 6inn/i1#s 1n 4s 8is!in!s 0#gni/i0n1s; /!"41n!1 s1 0>s1#7n in6ini881s 81 13#1ss " 0#gni/i0n1s sin 4i"i81 6inn/i1# /0n sn/i0n1s 0 1n 14  310# 81 40s /s0s /0n 3#0/1s0s 8inis!#!i70s 6is/41s  ?"8i/i41s; si!"/i2n "1 s1 3"181 17i!# 18in!1 "n in!1#71n/i2n 030#!"n "1 i81n!i6i"1 4s 81s7i/i0n1s 81 40s 3#0/1s0s 6inn/i1#0s 6inn/i 1#0s  30s!1#i 30s!1#i0# 0# #1n8i/i2n #1n8i/i2n 81 in60#1s in60#1s "1 3"n!1n  4 81>i8 /0##1//i2n 81 40s 1##0#1s. P0# !n!0 4 A"8i!0#i 1s "n i30#!n!1 /!i7i88 "1 31#i!1  4s 0#gni/i0n1s 1?0## s"s 6"n/i0n1s 1n 60# /0n!in" 3#030#/i0nn80 in60#/i2n 74i0s  4 8i#1//i2n 0 g1#1n!1s 81 4 13#1s 3# 4 !0 81 81/isi0n1s 1n /"n!0 4 1?0#i1n!0 /0n!in"0.

 

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ABSTRACT T1 #1s1#/ 3#030s4s11s !0 1s!>4isn8 i81n!i6 !1 >1n16i!sn8 i30#!n/1 06/0n8"/!ing 6inn/i4"8i 6inn/i 4"8i!s !s ! 7#i0" 7#i0"s0#gni s0#gni!i0 !i0ns;in6 ns;in6ini!i ini!i1s 1s 06/03 06/03ni1s ni1s 0# 0#gni 0#gni!i0n !i0nsi! si!0"!6in 0"!6inn/i4 n/i4 4i"i 4i "i8i 8i! ! i i! !s sn/! n/!i0 i0ns0 ns0## ! !1 10#s 0#s! !8 8in inis is!# !#! !i7 i71 1 6i 6is/ s/44 n8 ?" ?"8i 8i/i /i4 4 3#0 3#0/1 /1ss1 ss1s/ s/"## "##1n! 1n!4 4 0>s1#718 0>s1 #718;; si! si!"! "!i0n i0n/n /n >1 70 70i81 i8188 >! >!i1 i14 4 in! in!1#71 1#71n!i n!i0n! 0n!00 i81 i81n!i n!i681 6817i 7i!i0 !i0ns06 ns06 6in 6inn/i n/i4 4  3#0/1ss1sn8#130#!ing>/!0  3#0/1ss1sn8#130#!ing>/ !0 30in! !0!1 3#031#/0##1/!i0n 06 1##0#s 1##0#s.. T1#160#1 !1A"8i!isn i30#! i3 0#!n! n! /! /!i7i i7i! ! ! !!1n !1n>4 >41s 1s 0#g 0#gni ni! !i0n i0nss !0i !0i3# 3#071 071 i!s 6"n/ 6"n/!i0 !i0ns/0 ns/0n!i n!in"0 n"0"s4 "s43#07 3#07i8i i8ing ng 74">41!0 74">4 1!0 !1 88#1s 88#1sss 0#/03n 0#/03n ng1# ng1#s60# s60# 81/isi 81/isi0nin 0ningg in60# in60#!i0n !i0n s !0/0n! !0/0n!in"0"s in"0"s i3#0711n!.

 

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INTRODUCCIÓN L Lss 0#g 0#gni ni /i /i0n1 0n1ss s1 /0 /03 30# 0#! !nn /00 /00 s1#1s s1#1s 7i 7i70s 70s 80n81 80n81 s1 /#1n /#1n s1 !# !#ns ns60# 60# n n s1 "4!i34i/n s1 81!1#i0#n  s1 1!ing"1n; 14 in!1#9s 30# /0n0/1#4s n4i#4s  1?0## s" 16i/i1n/i  880 0#ig1n  4 !10#= 81 4s 0#gni/i0n1s /0ns!i!"9n80s1 /00 0>?1!0 81 1s!"8i0 81 4!i341s 8is/i34ins /00 4 s0/i040g= 4 n!#03040g= 4 is!0#i 4s /i1n/is 1/0n2i/s 1!/. A 3#!i# 81 1s!1 3"n!0 81 7is! 1s n1/1s#i0 s>1# /20  /0n "9 g#80 81 16i/i1n/i 4s 0#gni/i0n1s #14in s"s 3#0/1s0s 6inn/i1#0s 4417n80 4 n4isis 81 !080s s"s 1411n!0s  /#/!1#=s!i /#/!1 #=s!i/s /s /0n 14 6in 81 #17i!4i#4s #17i!4i#4s  81/"#4 81/"#4s s 3# "1 s" 6"n/i0ni1n! 6"n/i0ni1n!00 g 30si>41 30si>41 0>!1n1# #1s"4!80s 161/!i70sK. R=#1 '++* 3. 5.

D1 1s!1 080 F04 H. '+'5 1n s" !10#= 8i7i81 4 13#1s 1n s1is /!i7i881s 0 6"n/i0n1s 8is!in!s 81n!#0 81 144s s1 1n/"1n!# 4 6"n/i2n 6inn/i1#/i1n80 #161#1n/i  4 0>!1n/i2n 81 / /3i 3i! !44  s" /0# /0##1/ #1/! ! "! "!i4 i4i i/i /i2n 2n A A# #" " ))--+ -+.. L0 /"4 /"4 s1 3" 3"18 1811 #14i #14i ##  !# !#79 79ss 81 8144 s1g"ii1n!0  /0n!#04 34n!180 30# 14 is0 F04 H. '+'5 81 080 "1 s1 0ni!0#11 81 n1# /0ns!n!1 !080s 40s 3#0/1s0s 6inn/i1#0s "1 in!1#7i1n1n 81n!#0 81 "n 0#gni/i2n /0n 14 6in 81 i311n!# "n 34n 81 1?0# "1 1n!#1  /0##1gi# !08s "144s /!"/i0n1s "1  3"181 81s7i# 14 /0##1/!0 6"n/i0ni1n!0 6"n/i0n i1n!0 81 4 0#gni/i2n.

Es si /00 "n 81 4s 1##i1n!s 18in!1 4 /"4 s1 3"181 #14i# 8i/0 s1g"ii1n!0  /0n!#04; s0n 4s 448s "8i!0#is 6inn/i1#s  "1  !#71s 81 "n n4isis 81 16i/i1n/i  16 16i/ i//i /i 81 40s 40s 1s 1s! !80 80ss 6i 6in nn/i n/i1# 1#0s 0s s1 17 17i8 i81n/ 1n/i i# # 4 si si!" !"/ /i2 i2nn 1/ 1/0n 0n0 0i/ i/  #14 #14 81 4 0#gni/i2n.

 

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1. TÍTU TÍTULO LO DEL DEL PR PROY OYEC ECTO TO L "8i!0#= 6inn/i1#; #1641?0 81 4 si!"/i2n 1/0n2i/ 81 "n 13#1s.

2. PLA PLANTE NTEAMI AMIENT ENTO O Y FORM FORMULA ULACION CION DEL PROB PROBLEM LEMA A L 0>!1n/i2n 81 "n 71n!? /031!i!i7 81n!#0 814 1#/80 3# !08s 0#gni/i0n1s s1 1n/"1n!# 341n1n!1 i81n!i6i/8 /0n s" 4/n/1 #131#/"si0n1s  /0n !080 40 "1 1440 3"181 g1n1##; "n 71 "1 s1  in/"4/80 0>4ig 0>4ig  4 g1#1n/i 1s!# !1n! s0>#1 s" /030#!i1 /030#!i1n!0 n!0 /"i8n80 4 60# /00 s1 1s! n!1ni1n80 s" 4/n/1 40g#0s 0>?1!i70s #1/"#s0s 6inn/i1#0s  s"s 81>i4i 81>i4i881 881s. s. A/ A/!"4 !"41n 1n!1 !1 s1 0>s1 0>s1#7n #7n in6ini8 in6ini881 81ss 81 13 13#1s #1sss " 0#gni 0#gni/ /i0n1 i0n1ss sin 4i"i81 6inn/i1# /0n sn/i0n1s 0 1n 14 310# 81 40s /s0s /0n 3#0/1s0s 8inis!#!i70s 6is/41s  ?"8i/i41s; si!"/i2n "1 s1 3"181 17i!#  !#79s 81 "n in!1#71n/i2n 030#!"n "1 i81n!i6i"1 4s 81s7i/i0n1s 81 40s 3#0/1s0s 6inn/i1#0s  30s!1#i0# #1n8i/i2n 81 in60#1s "1 3"n!1n  4 81>i8 /0##1//i2n 81 40s 1##0#1s  s0>#1 !080  4 /0##1/! !0 81 81/isi0n1s 30# 3#!1 81 40s G1#1n!1s. An!1 40 81s/#i!0 n!1#i0#1n!1 s"#g1 4 sig"i1n!1 3#1g"n! 81 in71s!ig/i2n: C0n "1 6in4i88 s1 #14i "n "8i!0#= 6inn/i1#

 

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3. JU JUST STIF IFIC ICAC ACIO ION N

L0s 1s/1n#i0s 80n81 /!"41n!1 031#n 4s 0#gni/i0n1s #1"i1#1n 81 sis!1s 16i/i1n!1s  3# 3081# 06#1/1# s"s 3#08"/!0s  s1#7i/i0s 40g#n80 !1n81#  s!is6/1# 4 81n8 81 n8 30# 1440 1s!n 0>4ig8s  #14i# #17isi0n1s /0n!in"s  31#i28i/s /0n 14 6in 81 /0n!# /0n in60#/i2n 81 3#i1# n0 0#i1n!8  "n /0##1/! !0 81/isi0n1s  34i/# 40s /0##1/!i70s n1/1s#i0s.

A0# >i1n 4 in60#/i2n 6inn/i1# 1s 3"n!0 81 3#!i8 3# 4 !0 81 81/isi0n1s 1n /8 "n 81 4s 13#1ss 30# 1440 1s 81 s" i30#!n/i "1 1s! in60#/i2n n0 3#1s1n!1 1##0#1s 30#  1n81 1s #1/01n8>41 #14i# "n "8i!0#= 6inn/i1# 3#17i  4 1n!#1g 81 in60#1s /0n 14 6in 81 0s!## "n #14i88 #0n>41 1n /8 #130#!1 1i!i80.

Es s= /00 4 "8i!0#= 6inn/i1# >"s/ #14i# in60#1s 3# s>1# 81 /20 1s! 4 3#!1 6inn/i1# 81 "n 13#1s. C0n 14 6in 81 /0##1gi# 40s /#i!1#i0s  64!s 81 /0n!#04 in!1#n0 "1  3"8i1#0n 0#igin# s471881s s= /00 "n s1g"ii1n!0 31#i28i/0 3# i# 81!1/!n80  /0##igi1n80 4s 81s7i/i0n1s 81 1s!s.Es!1 s1 4417  />0 1n "n 11n  71#i6i//i2n 81 40s 1s!80s 6inn/i1#0s /0n 0>?1!0 81 3081# 1i!i# "n 03ini2n 6"n88 s0>#1 s" g#80 81 6i>i4i88.

 

10

4. OBJETIVO IVOS

4.1.

OBJETIVO GENERAL

I81n!i6 I81n !i6i/# i/# 40s >1n1 >1n16i/ 6i/i0s i0s g1n g1n1#8 1#80s 0s 30# 4s "8i!0 "8i!0#is #is 6inn/i 6inn/i1#s 1#s 1n 4s 0#gni 0#gni/i /i0n1s 0n1s 0 13#1ss.

4.2.

OBJETIV IVO OS ESP SPE ECÍFI ÍFICOS

Es!>41/1#  816ini# 14 /0n/13!0 81 4 A"8i!0#= Finn/i1#. I81n!i6i/# 40s 0>?1!i70s  3#in/i3i0s 81 4 "8i!0#= 6inn/i1#. D1s/#i>i# 4s 71n!?s  81s71n!?s 81 4 1?1/"/i2n 81 "n "8i!0#= 6inn/i1#.

 

11

5. MA MARC RCO O DE RE REFE FERE RENC NCIA IA.. E4 sig"i1n!1 1s 14 #/0 g1n1#4 "1 g"= 14 3#1s1n! 3#1s1n!11 1s!"8i0 8n80 ini/i0 /0n 14 #/0 !12#i/0 /"0 0>?1!0 /03#1n81 4 6"n81n!/i2n !12#i/ 81n!#0 81 4 /"4 s1 1n#/ 4 in71s!ig/i2n "1 s1 7  #14i #14i#. #. B1#n B1#n4 4 )-'- 8n80 3s0 4 #/0 /0n/13!"4 0#i1n!80 0#i1n!80 /00 s" n0>#1 40 in8i/  4 14>0#/i2n /0n/13!"4 814 /0n?"n!0 81 /#/!1#=s!i/s !1#i41s 0 >s!#/!s 1n 14 "1 s1 /0nsi81# 14 3#0>41 0 n1/1si88 !!3:.s4i81s#1.n1!Qis#?i#/0/0n/13!"4 i1n 1n "n 3#in/i3i0 3#in/i3i0 4 6"n/i2n 6"n/i2n 81 4 "8i!0#= s1 4ii!> 4ii!> 4 1# 7igi4n/i 7igi4n/i /0n 14 6in 81 17i!# 1##0#1s  6#"81s.C0n 14 /#1/ii1n!0 81 4s 13#1ss 4 s13#/i2n 1n!#13#03i1!#i0s  8ini 8 inis!# s!#80# 80#1s 1s  40s in! in!1#1s 1#1s1s 1s 81 !1#/1#0 !1#/1#0s1n s1n!i !i881 881ss 81 /#98i!0 /#98i!0 A8i A8inis! nis!#/i #/i2n 2n P>4 P>4i/ i/ / /#11 #1180# 80#1s 1s1! 1!/. /. s1  1 1/ /00 n1/ n1/1s 1s#i #i00 g g#n #n!i !i# # 4 in in60# 60# /i /i2n1 2n1/0 /0n2 n2i/ i/06 06in inn/ n/i1 i1# # s"inis!#8 30# 4s 13#1ss. A4 R1in0 Uni80 s1 41 !#i>"1 14 0#ig1n 81 4 "8i!0#= 1n!1n8i8 1n 40s !9#in0s /!"41s "n"1  1n !i13 !i130s 0s #10!0s s1 3#/!i 3#/!i/>n />n sis!1s 81 /0n!#04 3# /03#0># /03#0># 4 0n1s!i88 0n1s!i88 81 4s 31#s0ns  17i!# 6#"81s. F"1 1n G#n B#1! 81>i80  4 R1704"/i2n in8"s!#i4   4s "i1>#s "1 s"6#i1#0n 31"10s 0##80#1s 80n81 s181s##0442 4 "8i!0#= 3# /0ns1g"i# 4 /0n6in 81 in71#s0#1s  81 !1#/1#0s in!1#1s80s 1n 4 in60#/i2n1/0n2i/. L "8i!0#= n0 !#82 1n 1!1n81#s1  0!#0s 3=s1s 3#in/i341n!1 81 in64"1n/i ng40s?0n.

 

12

En 4 /!"4i88 !n!0 1n 14 >i!0 41gis4!i70 /00 !9/ni/0  81 in71s!ig/i2n s1 3"181 81/i#  "1 EE UU 1s 14 3=s 3i0n1#0  s 7ng"#8is!. Es!1 7n/1 6"1 i3"4s80 30# 4 /#isis 81 44 S!#11! 81 '+)+. En 4 UE n!1s C0"ni88 E"#031 CE 1 ini/i41n!1 C0"ni88 E/0n2i/ E"#031 CEE 40s /in0s s1g"i80s n si80 8is!in!0s. En 3=s1s /0n g#n !#8i/i2n /0n!>4 /0n !>41 1 4 3#06 3#061si 1si2n 2n 814 "8i!0# "8i!0# 1s! 1s! " 81s##04 81s##0448 48   4 41gis4 41gis4/i /i2n 2n / /11 6#1/"1n! 6#1/"1n!1s 1s #161#1n/is  4 "8i!0#= /00 1n 14 R1in0 Uni80. En 14 /s0 81 Es3 4 in!#08"//i2n 81 4  3#061si2n 81 4 "8i!0#=  si80 " 41n!: 40s 3#i1#0s /041gi0s 81 /1ns0#1s ?"#80s 3#1/i1#0n 1n '+)< 1n Bi4>0 1n '+*' 1n C!4"  1n '+*5 1n Vig0  M8#i8. En '+,* n/1 14 ICJCE  s #1/i1n!11n!1 14 R1gis!#0 81 E/0n0is!sA"8i!0#1s REA 1n '+()  14 R1gis!#0 G1n1#4 81 A"8i!0#1s REGA 1n '+( '+(.!!3:. .!!3:./g#i44.1s /g#i44.1s D"#n!1 14 3#0/1s0 81 g40>4i/i2n 4s 13#1ss /03i!1n 3#in/i341n!1 30# /3i!41s 1#/80s  !1/n040g=; 40 /"4 0#igin "1 4 "!i4i/i2n 81 40s 1s!80s 6inn/i1#0s 81?1 81 s1#  1#1n!1 40/4 3# !1n1# "n 3#071/i1n!0 1!1#n0 30# in71#si0nis!s 1!#n?1#0s. T>i9n s1 0>s1#7n /0ns!n!1s />i0s 1n 4 304=!i/ 6is/4 "1 in/i81n 1n 40s i3"1s!0s s= /00 "n !#ns60#/i2n /141#8 1n 40s sis!1s 81 in60#/i2n "1 /8 8= s1 !0#nn s s06is!i/80s. An!1 4 in!1#n/i0n4i/i2n 81 4 1/0n0= 14 /#1/ii1n!0  3#04i61#/i2n 81 4s 13#1ss "4!in/i0n41s 4 !1n81n/i /i 4 "8i!0#= sin 6#0n!1#s s1 in/#11n!# sin 4"g#  8"8s.

Es s= /00 40s /0n/13!0s 1s1n/i41s 1n 4 "8i!0#= n0 />in; ni 3"181n ni 81>1n />i#. L in8131n81n/i 1n!4 sig"1 si1n80 4 /04"n 71#!1>#4 81 4 3#061si2n; 4 9!i/ /0n!in i81n!i6i/n80s1 /00 14 /ii1n!0 81 4 4>0# 81 40s /0n!80#1s;  4s n0#s 81 "8i!0#=  31#n1/1n /00 40s #1"isi!0s =ni0s 81 /4i88.

En 1s!1 /0n!1!0 s1 81s##044 4 "8i!0#= /00 /!i7i88 30# 1/141n/i 814 /0n!80# 3>4i/0 "1 "1 40 i81n i81n!i !i6i 6i/ / /0 /0nn s" s"ss / /# #/! /!1# 1#=s =s!i !i/ /ss  ss 1s 1s1n 1n/i /i4 41s 1s /0 /00 0 s0 s0nn #1 #1s3 s30n 0ns s>i >i4i 4i8 888 1 in8131n in8 131n81n 81n/i /i.. E4 "8i!0# "8i!0# 3# 441 4417# 7#  />0 />0 s"s 6"n/i0n 6"n/i0n1s 1s #1"i1 #1"i1#1 #1 !1n1# !1n1# /0n0/i /0n0/ii1n i1n!0s !0s  3#06"n80s s0>#1 3#in/i3i0s  n0#s in!1#n/i0n41s 81 /0n!>i4i88 n0#s in!1#n/i0n41s 81 "8i!0#= 3#0/18ii1n!0s 81 "8i!0#= 3#in/i3i0s 81 9!i/ 3#061si0n4 sis!1s 81 in60#/i2n 1 i3"1s!0s.Vi444> i3"1s!0s.Vi44 4> G0n41 )--+

 

13

5.2.

M!"# C C##'"$()*+.

A*,&)#!-. Es 14 3#0/1s0 "1 /0nsis!1 1n #1"ni#  174"# 81 n1# 0>?1!i7  sis!1!i/ 4s  3#"1>s #14!i7s  1/0s 81 n1# 81 g#n!i# 4 /0##1s30n81n/i 1n!#1 1s!0s 1/0s  40s /#i!1#i0s 1s!>41/i80s.UNIVERSIDAD PERUANA LOS A ANDES NDES )-'.

E),# F&''"&$!#.L0s 1s!80s 6inn/i1#0s s0n 14 /0n?"n!0 81 in60#1s 3#13#80s >?0 4 #1s30ns>i4i88 81 40s 8inis!#80#1s 814 n1g0/i0 /0n 14 6in 81 8#41s  /0n0/1#  40s "s"#i0s 4 si!"/i2n 6inn/i1#  40s #1s"4!80s 031#/i0n41s 81 4 13#1s 1n "n 31#=080 81!1#in80. L0s n4isis 81 1s!80s 6inn/i1#0s !>i9n /0n0/i80s /00 n4isis 1/0n2i/0 6inn/i1#0 n4isis 81 >4n/1s 0 n4isis /0n!>41 1s "n /0n?"n!0 81 !9/ni/s "!i4i8s 3# 8ign0s!i/# 4 si!"/i2n  31#s31/!i7 81 4 13#1s /0n 14 6in 81 3081# !0# 81/isi0n1s 81/"8s O!# 816ini/i2n 8i/1 "1 14 n4isis 81 1s!80s 6inn/i1#0s 1s 14 3#0/1s0 /#=!i/0 8i#igi80  174"#  4 30si/i2n 6inn/i1# 3#1s1n!1  3s80  40s #1s"4!80s 81 4s 031#/i0n1s 81 "n 13#1s /0n 14 0>?1!i70 3#i#i0 81 1s!>41/1# 4s 1?0#1s 1s!i/i0n1s  3#18i//i0n1s 30si>41s s0>#1 4s /0n8i/i0n1s  #1s"4!80s 6"!"#0s.

E),# /&''"&$!# ,$ (!#(%&)# g$'$!+ . S0n "1440s "1 s1 3#13#n 4 /i1##1 81 "n 31#=080 81!1#in80 3# 8#41s  /0n0/1#  "s"#i0s in81!1#in80s 4 si!"/i2n 6inn/i1#  4 / /3/ 3/i8 i88 8 81 g1 g1n1# n1#/i /i2n 2n 81 60 60n80 n80ss 67 670# 0#>4 >41s 1s 30 30## 14 1n 1n!1 !1 1/ 1/0n2 0n2i i/0 /0.. Es!0s Es!0s 1s!8 1s!80s 0s s1 /#/!1#in 30# s" /4#i88 n1"!#4i88 /0n/isi2n  6/i4 /0ns"4!. P"181n s1# 81 80s !i30s: 1s!80s 6inn/i1#0s >si/0s  1s!80s 6inn/i1#0s /0ns04i880s. L0s >si/0s s0n 40s sig"i1n!1s: •

B4n/1 g1n1#4.

•

Es!80 81 #1s"4!80s 0 39#8i8s  gnn/is.

•

Es!80 81 /3i!4 /0n!>41.

•

Es!80 81 64"?0s 161/!i70.

 

14

L0s 1s!80s 6inn/i1#0s /0ns04i880s s0n "1440s "1 3#1s1n!n 4 si!"/i2n 6inn/i1# 40s #1s"4!80s 81 4s 031#/i0n1s 40s />i0s 1n 14 3!#i0ni0  40s 64"?0s 81 161/!i70 81 "n 1n!1 1/0n2i/0 !#i  s"s s">0#8in80s /00 si 6"1s1n 81 "n s04 13#1s.UNIVERSIDAD  NACIONAL DE COLOMBIA.

A*,&)#!: Es "144 31#s0n 3#061si0n4 "1 s1 818i/  !#>?0s 81 "8i!0#= >i!"41n!1 /0n /0n 4i>#1 4i>#1 1?1# 1?1#/i /i/i /i00 81 "n 0/"3 0/"3/i /i2n 2n !9 !9/ni /ni/ / /0n g#n /3/i /3/i8 888 3# 3# 03in# 03in# "n "ni8 i8 81 ins!#"1n!0s "1 74i81n s" in60#/i2n 1 in8131n81n/i 81 /#i!1#i0. Es!0 7 4 480 81 4 0>?1!i7i88.UNIVERSIDAD EAFIT )--(.

E0( E0(!$ !$  "#0 "#0## #!g #!g'& '&"& "&%' %' Sis Sis!1 !1 s0/ s0/i0 i0 !9/ !9/ni/0 ni/0 >i >i1#! 1#!00 /0 /03"1s 3"1s!0 !0 30# !#1 !#1ss sis sis!1 !1s s  .

 3#in/i341s: sis!1 814 1n!0#n0 81 4 13#1s  81 4 /0"ni//i2n 1!1#n 1 in!1#n ?"n!0  s"s s">sis!1s 814 /030#!i1n!0 1s!#!9gi/ 031#!i7 " 0#gni/i0n4  81 8i#1//i2n 0 !0 81 81/isi0n1s sig"i1n80 i 7isi2n 814 sis!1 13#1s#i4. En 1s!1 sis!1 s1 31#sig"1n "n0s 0>?1!i70s >si/0s  !#79s 81 "n 34n 81 //i2n /0n.

D&g'%)&"# F&''"&$!#. Es "n /0n?"n!0 81 !9/ni/s "!i4i8s 3# #14i# "n 11n 4 si!"/i2n  31#s31/!i7s 81 4 13#1s /0n 14 6in 81 3081# !0# 81/isi0n1s 81/"8s. L in60#/i2n "1 1!#ig0s 81 144 n0s 31#i!i# i81n!i6i/# 4 30si/i2n 1/0n2i/06inn/i1# 1n 4 "1 s1 1n/0n!#> 4 13#1s si13#1  /"n80 8is30ng0s 81 in60#/i2n is!2#i/ s= /00 /0n0/1# 4 30si/i2n 1n 4 "1 n0s 1n/0n!#0s /!"41n!1  1n 4 "1 n0s 1n/0n!##10s.

. MA MARC RCO O ME METO TODO DOLÓ LÓGI GICO CO A /0n!in"/i2n s1 #14/i0nn 14 /0n?"n!0 81 3#0/18ii1n!0s  //i0n1s "1 s1 "!i4i#n 3# #1/03i4# 0#gni#  n4i# 4 in60#/i2n n1/1s#i 3# 4 /0ns!#"//i2n 81 4 3#03"1s!.

T+ 1. O$)&# $($"-/&"# $ &')!*0$')#.

 

15

OBJETIVO ESPECIFICO

INSTRUMENTOS

Es!>41/1#  816ini# 14 /0n/13!0 81 4 A"8i!0#= Finn/i1# I81n!i6i/# 40s 0>?1!i70s  3#in/i3i0s 81 4 "8i!0#= 6inn/i1#.

C0ns"4! C0ns" 4! 81 6"1 6"1n! n!1s 1s >i >i>4 >4i0 i0g# g#6i 6i/ /ss  /i>1#g#6is.

D1s/#i>i# 4s 71n!?s  81s71n!?s 81 4 1?1/"/i2n 81 "n "8i!0#= 6inn/i1#

R1s"4!80s ##0?80s 30# 4s /0ns"4!s.

F"1n!1: C0ns!#"//i2n 3#03i

.1. .1.

C+ C+&&/& /&" ""& "&%' %' D$ L I'$ I'$) )&g &g" "&% &%' '

En60"1: 4 3#03"1s! 1s! 1n60/8 "n in71s!ig/i2n i! /"n!i!!i7  /"4i!!i7  "1 >s 4417n  />0 4 0>s1#7/i2n  174"/i2n 81 61n21n0s 1s!>41/1n s"30si/i0n1s 0 i81s /00 /0ns1/"1n/i 81 4 0>s1#7/i2n  174"/i2n #14i8 81"1s!#n 14 g#80 1n 14 "1 4s s"30si/i0n1s s"30si/ i0n1s 0 i81s !i1n1 !i1n1nn 6"n81n!0  #17isn !41s s"30si/i0n1s s"30si/i0n1s 0 i81s s0>#1 4 >s1 81 4s  3#"1>s 0 814 n4isis.

.2. . 2.

C+& C+&/&" /&""& "&%' %' (# (#!! )& )&(# (# ,$ &'$ &'$)& )&g g"& "&%' %'

D$"!&()&: /0nsis!1 1n 81s/#i> 81s/#i>i# i# 61n21n0s 61n21n0s si!"/i0n1s si!"/i0n1s /0n!1!0s /0n!1!0s  171n!0s 171n!0s  81!44# 81!44# /00 s1 ni6i1s!n  !#79s 81 4 81s/#i3/i2n 81 4s /!i7i881s 0>?1!0s 3#0/1s0s  31#s0ns; 30#  !n!0 s1 17i81n/i "1 1s "n 1s!"8i0 81 !i30 81s/#i3!i70  "1 s1 /#/!1#i 30# i81n!i6i/# 40s

 

16

1411n!0s #14/i0n80s /0n 14 3#0>41 81 4 in71s!ig/i2n. H1#nn81 F1#nn81  B3!is! )-'-.

.3. .3.

M6)#, 6)#,# # ,$ &'$ &'$) )&g &g" "&&%'. %'.

O$!"&%':  !#79s 81 1s!1 9!080 s1 >"s/ i81n!i i81n!i6i/# 6i/# /#/!1#= /#/!1#=s!i/s s!i/s  #sg0s 814 1n!0#n0 1n!0#n0  s"s 7#i>41s.

D$,*")&#: "n 71 34i/8 4 0>s1#7/i2n s1 i81n!i6i/#n 4s /#/!1#=s!i/s  #sg0s 814 1n!0#n0  s"s 7#i>41s 4s /"41s 31#i!i#n 4 0>!1n/i2n 81 "n #14i88 134i/i! 814 0>?1!0 81 1s!"8i0.

I',*")&#: 1s!1 9!080 s1 ini/i 30# 4 0>s1#7/i2n 31#i!i1n80 441g#  /0n/4"si0n1s g1n1#41s "1 3"181n s1# 34i/8s 4 0>?1!0 0 !1 81 1s!"8i0.

.4. . 4.

F* F*$' $')$ )$ 7 )6 )6"' "'&" &" ( (! ! ++ !$ !$"# "#+$ +$""& ""&%' %' ,$ ,$ &' &'/#! /#!0 0"& "&%' %'

F*$')$ $"*',!&: s1 /0ns"4!#n 8i71#ss 6"1n!1s >i>4i0g#6i/s s0>#1 14 !1 #17is!s !1!0s 80/"1n!0s 1!/. 81s 81 "n 1"s!i7 >s"18 1n in!1#n1!.

8. DES DESARR ARROLL OLLO O DE DE L LA A PRO PROPUE PUEST STA A A /0n!in"/i2n s1 1n!##  81s##044# 4 3#03"1s! 1s!>41/i8  3#!i# 81 4s 8is!in!s /0ns"4!s #14i8s 1n 6"1n!1s >i>4i0g#6i/s  /i>1#g#6is #14/i0n8s /0n 14 !1 81 4 sig"i1n!1 n1#:

 

17

8.1. 8.1.

C# C#'" '"$( $()# )# ,$ + + * *,& ,&)# )#!!- /& /&' ''" '"&$ &$! !..

L A" A"8i! 8i!0#= 0#= Fin Finn/i n/i1# 1# 1s "n 11n 11n sis!1 sis!1!i !i/0 /0 81 40s 1s! 1s!80s 80s 6inn/i 6inn/i1#0s 1#0s #1gis!#0 #1gis!#0ss  031#/i0n1s /0n 4 6in4i88 81 81!1#in# si 1s!n 81 /"1#80 /0n 40s 3#in/i3i0s 81 /0n!>i4i88 g1n1#41n!1 /13!80s /0n 4s 304=!i/s 1s!>41/i8s 30# 4 8i#1//i2n  /0n /"4"i1# 0!#0 !i30 81 1ig1n/is 41g41s 0 704"n!#i1n!1 /13!8s. L "8i!0#= !i1n1 /00 0>?1!0 71#ig"# 4 1/!i!"8 in!1g#i88  "!1n!i/i88 81 40s 1s!80s 6inn/i1#0s 1318i1n!1s  81s 80/"1n!0s 8i 8ini nis! s!# #!i !i70 70/ /0n 0n! !>4 >41s 1s 3# 3#1s 1s1n 1n! !80 80ss 30 30## 4 8i 8i#1 #1// //i2 i2n n s s== /0 /00 0 s" s"g1 g1#i #i## 4 4ss 1?0 1?0# #ss 8inis!#!i70/0n!>41s "1 3#0/18n. Es!1 3#0/1s0 !i1n1 /00 #1s"4!80 6in4 4 1isi2n 81 "n in60#1 1n 14 "1 14 "8i!0# 8  /0n0/1# s" 03ini2n s0>#1 4 si!"/i2n 6inn/i1# 81 4 13#1s 1s!1 3#0/1s0 s040 1s 30si>41 4417#40  />0  !#79s 81 "n 1411n!0 4480 17i81n/i 81 "8i!0#=  "1 14 "8i!0# /1 s" !#>?0 30s!1#i0#  4s 031#/i0n1s 81 4 13#1s.

C!")$!-)&" ,$ *,&)#!& L A"8i!0#= /00 # 81 4 /i1n/i /0n!>41 s"1 80s /#/!1#=s!i/s 6"n81n!41s: ANALÍTICA 1s 81/i# n4i# /0n 81!1nii1n!0 !08 4 in60#/i2n "1 /0n60# 40s 1s!80s 1 in60#1s /0n!>41s 81s/030n1 94 !080 1n 3#!1s 3# s!is6/1#s1 1s in60#/i2n /0n!1ni8 1n !41s 1s!80s 1 in60#1s.

F&g*! 1. C!")$!-)&" '+-)&"

 

18

RETROSPECTIVA RETROSPECTIV A. S1 #16i1#1  "1 s1 161/! 161/ ! 14 n4isis 81 4 in60#/i2n /0ns04i88 3# 81s/1n81# s! 14 80/"1n!0.

F&g*! 2. C!")$!-)&" !$)!#($")&

8.2.. 8.2

I,$' I,$')&/ )&/&" &""&% "&%' ' ,$ ++# # # #$)& $)&# # 7 (!& (!&'"& '"&(&# (&# ,$ + + * *,&) ,&)#!- #!- /&' /&''"& '"&$!. $!.

 

19

L "8i!0#= 6inn/i1# 1s 4 /""4/i2n  11n sis!1!i/0  0>?1!i70 81 17i81n/i /0n 14  3#032si!0 81: Ei!i#"n 03ini2n in8131n8i1n!1 #1s31/!0  si 40s 1s!80s 6inn/i1#0s 81 4 1n!i88 "8i!8  3#1s1n!n #0n>411n!1 1n !080 s31/!0 signi6i/!i70 s igni6i/!i70  81 /"1#80 /0n 4s N0#s Bsi/s 814 Sis!1 81 C0n!>i4i88 In!1g#8 4 si!"/i2n 3!#i0ni4  6inn/i1# 40s #1s"4!80s 81 s"s 031#/i0n1s 40s 64"?0s 81 161/!i70 4 1704"/i2n 814 3!#i0ni0 n1!0 4 1?1/"/i2n 3#1s"3"1s!#i 81 #1/"#s0s 4 1?1/"/i 1?1/"/i2n 2n 3#1s"3"1s!#i 3#1s"3"1s!#i 81 gs!0s  40s />i0s 1n 4 /"1n! 0##0in71#si2n 0##0in71#si2n 6inn/ii1n!0.  >D1!1#in# si: i 4 in60#/i2n 6inn/i1# s1 1n/"1n!# 3#1s1n!8 81 /"1#80 /0n /#i!1#i0s 1s!>41/i80s 0 81/4#80s 13#1s1n!1; ii 4 1n!i88 "8i!8  /"34i80 /0n #1"isi!0s 6inn/i1#0s 1s31/=6i/0s  iii 14 /0n!#04 in!1#n0 #14/i0n80 /0n 4 3#1s1n!/i2n 81 in60#1s 6inn/i1#0s  si80 8is180 1 i34n!80 3# 40g## 40s 0>?1!i70s. C00 #1s"4!80 81 4 "8i!0#= 6inn/i1# s1 3"181n 1i!i# 40s sig"i1n!1s !i30s 81 in60#1: I'/#!0$ #!$ $),# /&''"&$!#:Di/!1n 814 "8i!0# 14 /"4 81>1 13#1s# si 40s 1s!80s6inn/i1#0s s1 3#1s1n!n 81 /"1#80 /0n 4s N0#s Bsi/s 814 Sis!1 81 C0n!>i4i88 In!1g#8  si 8i/s n0#s n si80 34i/8s "ni60#11n!1 /0n #1s31/!0 4 1?1#/i/i0 n!1#i0#. Es!1 in60#1 81>1 /0n!1n1# "n 03ini2n #1s31/!0  40s 1s!80s 6inn/i1#0s !080s 1n s" /0n?"n!00 0 4 6i#/i2n 81 "1 n0 s1 3"181 13#1s# "n 03ini2n.C"n /0n?"n! 03ini2n.C"n80 80 n0 s1 3"18 13#1s#  "n 03ini2n s1 81>1n /0nsign# 4s #0n1s 3# 1440. Asiis0 14 in60#1 81>1 in8i/# 14 g#80 81 #1s30ns>i4i88 "1 s"1 14 "8i!0# g">1#n1n!4 #1s31/!0 4 03ini2n s0>#1 40s 1s!80s 6inn/i1#0s. Es!1 in60#1 3"181 13#1s# 4s sig"i1n!1s 03ini0n1s: O3ini2n Li3i 0 sin s471881s:L0s 1s!80s 6inn/i1#0s 81 4 1n!i88 "8i!8 3#1s1n!n #0n>411n!1 81 /"1#80 /0n 4s N0#s Bsi/s 814 Sis!1 81 C0n!>i4i88 In!1g#8 4 si!"/i2n 3!#i0ni4  6inn/i1# 40s #1s"4!80s 81 s"s 031#/i0n1s 40s 64"?0s 81 161/!i70 4 1704"/i2n 814 3!#i0ni0 n1!0 4 1?1/"/i2n 3#1s"3"1s!#i 81#1/"#s0s  gs!0s  40s />i0s 1n 4 /"1n! 0##0in71#si2n6inn/ii1n!0 814 1?1#/i/i0 6is/4.

 

20

O3ini2n /0n s471881s: C"n80 s1 n /03#0>80 81s7i/i0n1s  4s N0#s Bsi/s 814 Sis!1 81 C0n!>i4i88 In!1g#8 0 4ii!/i0n1s 4 4/n/1 814 !#>?0 "1 n0 61/!n 81 n1# s"s!n/i4 s"s!n/i4 4 3#1s1n!/i2n 3#1s1n!/i2n #0n>4 #0n>411 81 40s 1s!80s 1s!80s 6inn/i1#0s 6inn/i1#0s 1n s" /0n?"n!0 31#0 "1 !41s 81s7i/i0n1s 0 4ii!/i0n1s s0n signi6i/!i7s /0n #14/i2n  40s ni7141s 81 i30#!n/i 1s!>41/i80s. O3ini2n 871#s 0 n1g!i7:/"n80 s1 81!1#in "1 4s 81s7i/i0n1s 1n 4 34i//i2n 81 4s  N0#s Bsi/s 814 Sis!1 81 C0n!>i4i88 In!1g#8 61/!n 81 n1# s"s!n/i4 4 #0n>i4i88 81 40s 1s!80s 6inn/i1#0s 1n s" /0n?"n!0. A>s!1n/i2n A>s!1n /i2n 81 03ini2 03ini2n: n: C"n80 1is!n signi6i/ signi6i/!i7s !i7s 4ii!/i0n1s 4ii!/i0n1s 4 4/n/1 814 !#>?0 !#>?0 "1 n0  31#i!n 4 "8i!0# g">1#n1n!4 1i!i# "n ?"i/i0 3#061si0n4 s0>#1 4 #0n>i4i88 81 40s 1s!80s 6inn/i1#0s 1n s" /0n?"n!0.  >I' I'/#! /#!0$ 0$ # #! !$$ ($" ($")# )# "# "#') ')+ +$ $ 7 ,$ "#' "#')! )!#+ #+ &')$ &')$!'# !'# $0 $0$! $!g$' g$')$ )$ ,$ + *,& *,&)# )#!!- /&''"&$!91n 14 /"4 s1 130n1n "144s 0>s1#7/i0n1s s0>#1 s31/!0s #14!i70s 4 /0n!#04 in!1#n0 #14/i0n80s /0n 14 sis!1 /0n!>41 4s "1 s1 81>1n in60## 030#!"n1n!1 3# /0n0 /0n0/i /ii i1n 1n!0 !0  / //i /i2n 2n /0 /0## ##1/ 1/!i !i7 7 6" 6"!" !"# # 30 30## 3 3#! #!11 81 40 40ss 1? 1?1/ 1/"! "!i7 i70s 0s 81 4 1n 1n!i !i8 88. 8. CONTRALORIA GENERAL DEL ESTADO ESTADO  BOLIVIA )-'

An10  40 n!1#i0# s1 i81n!i6i/#0n 40s sig"i1n!1s 3#in/i3i0s 81 4 A"8i!0#i Finn/i1# s1gn 4 O#gni/i2n In!1#n/i0n4 81 En!i881s Fis/4i80#s S"31#i0#1s:

R1"isi!0s 3#17i0s 3# #14i# "8i!0#=s 6inn/i1#s: !i/ 1 in8131 in8131n81n/i n81n/i.. A4 4417#  />0 "8i!0#= "8i!0#=s s 81 40s 1s!80s 6inn/i1#0s 6inn/i1#0s 14 "8i!0# "8i!0# 81>1 /"34 /" 34i# i# /0n /0n 40s 40s #1 #1"1 "1#i #ii1 i1n! n!0s 0s 9! 9!i/ i/0s 0s #1 #141 417 7n! n!1s 1s in in/4 /4"1 "1n8 n800 40 40ss #1 #14 4/i /i0n 0n8 80s 0s /0 /0nn s" in8131n81n/i. C0n!#0 C0n !#044 81 /4 /4i8 i88. 8. E4 "8i "8i!0# !0# 81>1 81>1 30n1# 30n1# 1n 3#/!i 3#/!i/ / 3#0/18i 3#0/18ii1 i1n!0 n!0ss 81 /0n!#04 /0n!#04 81 /4i8 /4i888 81/"80s 4 ni714 81 !#>?0 "1 3#030#/i0n1n "n s1g"#i88 #0n>41 81 "1 4 "8i!0#=

 

21

/"341 /0n 4s n0#s 3#061si0n41s  40s #1"1#ii1n!0s 41g41s  #1g"4!0#i0s 34i/>41s  81 "1 14 in60#1 814 "8i!0# 1s 3#03i80 81 /"1#80 /0n 4s /i#/"ns!n/is. G1s!i2n G1s!i 2n  >i4 >i4i881s i881s 814 1"i30 81 "8i!0 "8i!0#=. #=. E4 "8i!0# "8i!0# 81>1 s1g"##s1 81 "1 !080 14 1"i30 81 "8i "8i!0 !0#= #=  40s 40s 1 131 31#! #!0s 0s 1 1!1 !1#n #n0s 0s /"1 /"1n! n!1n 1n 1n s" /0 /0n? n?"n! "n!0 0 /0 /0nn 4 /0 /03 31! 1!1n 1n/i /i  4 4ss >i4i881s 3#:  4417#  />0 4 "8i!0#= 81 /0n60#i88 /0n 4s n0#s #1417n!1s  40s #1"1#ii1n!0s 41g41s  #1g"4!0#i0s 34i/>41s.  > 31#i!i# 4 "8i!0# 1i!i# "n in60#1 "1 s1 3#03i80 81 /"1#80 /" 1#80 /0n 4s /i#/"ns!n/is. P#in/i3i0s #14/i0n80s /0n 40s /0n/13!0s >si/0s 81 "8i!0#=

Ri1sg0 81 "8i!0#=. E4 "8i!0# 81>1 #18"/i# 14 #i1sg0 81 "8i!0#=  "n ni714 /13!>411n!1 >?0 88s 4s /i#/"ns!n/is 81 4 "8i!0#= /0n 14 3#032si!0 81 0>!1n1# "n s1g"#i88 #0n>41 "1 41 si#7 81 >s1 3# 13#1s# "n 03ini2n 0 8i/!1n 1n "n 60# 30si!i7.

J"i/i0 3#061si0n4  1s/13!i/is0 3#061si0n4. E4 "8i!0# 81>1 34n1#  #14i# 4 "8i!0#= /0n 1s/13!i/is0 3#061si0n4 #1/0n0/i1n80 "1 3"181n 1is!i# /i#/"ns!n/is "1 /"s1n "1 40s 1s!80s 6inn/i1#0s s1 3#1s1n!1n /0n 1##0#1s 81 signi6i/n/i. A4 34n1# #14i# /0n/4"i# 1 in60## s0>#1 "n "8i!0#= 81 1s!80s 6inn/i1#0s 14 "8i!0# 81>1 1?1#/1# s" ?"i/i0 3#061si0n4.

M!1#i4i88. E4 "8i!0# 81>1 34i/# 14 /0n/13!0 81 !1#i4i88 81 "n n1# 3#03i8 4  34n1#  #14i# 4 "8i!0#=.

D0/"1n!/i2 D0/"1 n!/i2n. n. E4 "8i!0# 81>1 3#13## 4 80/"1n 80/"1n!/i2n !/i2n 81 "8i!0#= "8i!0#= "1 s1 s"6i/i1n!1 3#  31#i!i#41  "n "8i!0# 131#i1n!80 sin 3#17i0 /0n0/ii1n!0 81 4 is 1n!1n81# 4 n!"#41 !i130s  4/n/1 81 40s 3#0/18ii1n!0s 81 "8i!0#= #14i80s 3# /"34i# /0n 4s n0#s #1417n!1s  40s #1"isi!0s 41g41s  #1g"4!0#i0s 34i/>41s 40s #1s"4!80s 81 8i/0s  3#0/18ii1n!0s  4 17i81n/i 81 "8i!0#= 0>!1ni8 s= /00 40s s31/!0s signi6i/!i70s "1

 

22

s"#?n 8"#n!1 4 is 4s /0n/4"si0n1s  4s "1 s1 441g"1  1s!1 #1s31/!0  40s ?"i/i0s  3#061si0n41s #1417n!1s # 1417n!1s "1 s1 gn 3# 441g#  !41s /0n/4"si0n1s. L 80/"1n!/i2n 81>1#  3#13##s1 1n 14 01n!0 3#03i80. P#in/i3i0s #14/i0n80s /0n 14 3#0/1s0 81 "8i!0#=. A/"1#80 81 40s !9#in0s 814 /03#0is0!#>?0. E4 "8i!0# 81>1 /0#8# 0 si 40s !9#in0s 814 !#>?0 0 /03#0is0 1s!n /4#1n!1 1s!>41/i80s 30# n8!0 441g#  "n 1n!1n8ii1n!0 "!"0 s0>#1 40s !9#in0s 814 !#>?0 81 "8i!0#= /0n 4 8inis!#/i2n 0 "1440s 1n/#g80s 81 4 g1s!i2n. P4n1/i2n. E4 "8i!0# 81>1 81s##044# "n 1s!#!1gi g1n1#4 81 "8i!0#= "1 in/4" 14 4/n/1 !i130s  8i#1//i2n 81 4 is s= /00 "n 34n 81 "8i!0#=.

C0n0/ii1n! C0n0/i i1n!00 81 4 1n!i88 "8i!8 "8i!8.. E4 "8i!0# 81>1 !1n1# "n /0n0/ii1n /0n0/ii1n!0 !0 /4#0 81 4 1n!i88 1n!i88 "8i!8  81 s" 1n!0#n0 in/4"1n80 40s 3#0/18ii1n!0s 81 /0n!#04 in!1#n0 "1 s1n #1417n!1s  3# 4 "8i!0#=.

E74"/i2n 81 #i1sg0s. E4 "8i!0# 81>1 174"# 40s #i1sg0s 81 1##0# 81 signi6i/n/i  ni714 81 1s!80 6inn/i1#0   ni714 81 s171#/i2n 3# 4s /4s1s 81 !#ns//i0n1s s480s 81 /"1n!  8i7"4g/i2n 81 8!0s /0n 14 6in 81 3#030#/i0n# "n >s1 "1 si#7 3# 3#0/18ii1n!0s 81 "8i!0#=. R1s3"1s!s  40s #i1sg0s 174"80s. E4 "8i!0# 81>1 /!"# 81 60# 3#03i8 4 >0#8# 40s #i1sg0s 174"80s 81 1##0# 81 signi6i/n/i 1n 40s 1s!80s 6inn/i1#0s.

C0nsi8 C0n si81#/ 1#/i0n i0n1s 1s #14 #14!i !i7s 7s 4 6#"81 6#"81 1n "n "8i "8i!0# !0#= = 81 1s!80s 1s!80s 6inn/i 6inn/i1#0s 1#0s.. E4 "8i "8i!0# !0# 81>1 81>1 i81n!i6i/#  174"# 40s #i1sg0s 81 1##0# 81 signi6i/n/i 1n 40s 1s!80s 6inn/i1#0s 81>i80  6#"81 81>1# 0>!1n1# 17i81n/i s"6i/i1n!1  3#03i8 #1s31/!0  8i/0s #i1sg0s  81>1# #1s30n81# 3#03i81n!1 4 6#"81 0 s0s31/ 81 6#"81 i81n!i6i/80 8"#n!1 4 "8i!0#=.

 

23

C0nsi81#/i0n1s s0>#1 4 13#1s 1n #/. E4 "8i!0# 81>1 /0nsi81## 4 30si>i4i88 81 "1  171n!0s 0 si!"/i0n1s si!"/i0n1s "1 3"8i1#n 3"8i1#n 30n1# 1n 8"8 4 /3/i88 81 4 1n!i8 1n!i88 8 "8i!8 3# s1g"i# 6"n/i0nn80 1n 14 6"!"#0.

C0nsi8 C0n si81#/ 1#/i0n i0n1s 1s #14 #14!i !i7s 7s  411s 411s  #1g4 #1g41 1n!0 n!0ss 1n "n "8i!0 "8i!0#= #= 81 1s!80s 1s!80s 6inn/i 6inn/i1#0 1#0s. s. E4 "8i!0# 81>1 i81n!i6i/# 40s #i1sg0s 81 1##0#1s 81 signi6i/n/i 81>i8s 4 in/"34ii1n!0 8i#1/!0  s"s!n/i4 81 4s 411s  #1g41n!0s. L i81n!i6i//i2n 81 !41s #i1sg0s 81>1# >s#s1 1n "n /0n0/ii1n!0 g1n1#4 814 #/0 41g4  #1g"4!0#i0 34i/>41 4 1n!0#n0 1s31/=6i/0 1n 14 "1 031# 4 1n!i88 "8i!8 in/4"1n80 4 60# 1n "1 9s! /"341 /0n 8i/0 #/0. E4 "8i!0# 81>1 0>!1n1# s"6i/i1n!1 17i81n/i 81 "8i!0#=  3#03i8 #14!i7 4 /"34ii1n!0 /0n 4s 411s  #1g41n!0s "1 g1n1#41n!1 !i1n1n "n 161/!0 8i#1/!0  s"s!n/i4 1n 4 81!1#in/i2n 81 40s 0n!0s  8!0s #130#!80s 1n 40s 1s!80s 6inn/i1#0s.

E7i81n/i E7i81n /i 81 "8i!0 "8i!0#=. #=. E4 "8i!0# "8i!0# 81>1 4417# 4417#  />0 40s 3#0/18ii 3#0/18ii1n!0s 1n!0s 81 "8i!0#= "8i!0#= 81 n1# "1 3"18 0>!1n1# 17i81n/i s"6i/i1n!1  3#03i8 3# s/# /0n/4"si0n1s s0>#1 4s /"41s  >s# s" 8i/!1n.

C0nsi81#/i2n 81 1/0s 30s!1#i0#1s. E4 "8i!0# 81>1 0>!1n1# s"6i/i1n!1 17i81n/i 81 "8i!0#=  3#03i8 81 "1 !080s 40s 171n!0s "1 0/"##n 1n!#1 4 61/ 81 40s 1s!80s 6inn/i1#0s  4 61/ 814 in60#1 814 "8i!0#  "1 #1"i1#n "n ?"s!1 0 8i7"4 8i7"4g/i2n g/i2n 1n 40s 1s!80s 6inn/i1#0s 6inn/i1#0s n si80 i81n!i6i/80s. E4 "8i!0# !>i9n 81>1# #1s30n81# 81 n1# 3#03i8  40s 1/0s "1 s1 /0n0/n 81s3"9s 81 4 61/ 814 in60#1 814 "8i!0#  40s /"41s 81 >1#s1 s>i80 1n 8i/ 61/ ">i1#n 1/0 "1 14 "8i!0# /0##igi1# s" in60#1.

 

24

E74 E7 4" "/i /i2n 2n 81 40s 40s 1# 1##0# #0#1s. 1s. E4 " "8i 8i!0 !0## 81>1 81>1 n! n!1n 1n1# 1# "n #1gis #1gis!# !#00 /034 /0341! 1!00 81 40 40ss 1##0#1 1##0#1ss i81n!i6i/80s 8"#n!1 4 "8i!0#=  /0"ni/#  4 8inis!#/i2n  40s 1n/#g80s 81 4 g1s!i2n s1gn /0##1s30n8  81 n1# 030#!"n !080s 40s 1##0#1s #1gis!#80s 1n 14 /"#s0 81 4 is.

F0#/i2n 81 "n 03ini2n 0 8i/!1n  14>0#/i2n 814 in60#1 s0>#1 40s 1s!80s 6inn/i1#0s. E4 "8i!0# 81>1 60##s1 "n 03ini2n /0n >s1 1n 4 174"/i2n 81 4s /0n/4"si0n1s s/8s 81 4 17i81n/i 81 "8i!0#= 0>!1ni8 s0>#1 si 40s 1s!80s 6inn/i1#0s 1n s" /0n?"n!0 n si80  3#13#80s 81 /0n60#i88 /0n 14 #/0 81 #161#1n/i 81 1isi2n 81 in60#/i2n 6inn/i1# 34i/>41. Es! 03ini2n 81>1# 13#1s#s1 /4#1n!1 1n "n in60#1 1s/#i!0 "1 !>i9n 81s/#i> 4s >s1s 81 8i/ 03ini2n  8i/!1n. ISSAI )--

8.3.. 8.3

V$') ')  7 ,$$' ,$$') ) ,$ + + $$ $$"*"& "*"&%' %' ,$ *' *,& *,&)#!)#!- /& /&''" ''"&$! &$!. .

V$').

C0n6in 81 "1 4s 031#/i0n1s 1 i3"1s!0s s1 1n/"1n!#1n sin 0>s1#7/i0n1s  81"80s 6is/41s  1n /s0 81 "1 4s ">i1s1 s1 >#=n #1g"4#i80 n!1s 81 4 1n!#1g 814 8i/!1n. P1#i!1 #1/i>i# 30# 3#!1 81 "n 31#s0n !0!41n!1 i3#/i4 "n 03ini2n /1#/ 81 4 si!"/i2n 6inn/i1# 814 n1g0/i0. C"n80 s1 3#01/! 4 71n! 814 n1g0/i0 14 /03#80#  14 71n8180#  !1n8#n "n in60#/i2n #0n>41 1n #14/i2n /0n 4 si!"/i2n 6inn/i1#. L231 M! )--( P#030#/i0n P#030#/i 0n  4s Ins!i!"/i0n1s Ins!i!"/i0n1s 81 C#98i! C#98i!00 4 in60#/i2n n1/1s#i n1/1s#i 3# 14 0!0#g 0!0#gi1n! i1n!00 81 s"s /#98i!0s 1n /s0 81 s"s31nsi2n 81 3g0s 0 "i1>#s "1s!# si 4 si!"/i2n 6inn/i1# "1 s1 81!1#in 1s #0n>411n!1 /0##1/! 3#: I34n!/i2n 81 sis!1s 81 ins31//i2n  81 /0n!#04 in!1#n0 0 >i1n 14 31#61//i0ni1n!0 81 40s  i34n!80s.

 

25

Es!>41/1# sis!1s 81 /0s!0s "1 1s!9n 81 /"1#80 /0n 4s n1/1si881s 81 4 13#1s. D1!1#in# 4s 39#8i8s 81s3"9s 81 sini1s!#0s 0 #0>0s.

D1!1#in# 4s /"ss 81 4s 7#i/i0n1s 1n!#1 40s #1s"4!80s 81 "n 1?1#/i/i0  0!#0. D1!1#in# si s1  /"34i80 /0n 4s 0>4ig/i0n1s 6is/41s  "1 1s!9 s"?1! 4 13#1s. D1!1#in# #1s30ns>i4i881s  s1 !01n 4s 18i8s n1/1s#is 1n /s0 81 1is!i# 6#"81s 0 471#s/i0n1s 81 60n80s. D1!1#in# si 4 16i/i1n/i 814 31#s0n4  3081# !0# 18i8s 81 1s!="40 0 81 #13#1nsi2n. En /s0 81 6"si2n 81 s0/i1881s 81!1#in# 4s /0n8i/i0n1s 1n "1 81>1 4417#s1  />0 4 6"si2n. Ls 31#s0ns in!1#1s8s 1n /1# 4g"n in71#si2n 1n 4 13#1s !1ngn 40s 8!0s n1/1s#i0s  3# 1s!"8i# 4s 71n!?s  81s71n!?s 81 8i/ 8 i/ 031#/i2n. En /s0 81 "1#!1 81 "n s0/i0 s"s 1#181#0s 3"18n 81!1#in# 6/i41n!1 14 0n!0 81 s"s 81#1/0s  0>4ig/i0n1s 1n #14/i2n /0n 4 13#1s.

D$$') Si 14 A"8i!0# 6"1# 30/0 3#061si0n4 1n 4 #17isi2n  14>0#/i2n 814 8i/!1n 3"181 !#1#41 4 /0n!#i>"1n!1 sn/i0n1s si n0 s1 1n!#1g "n 8i/!1n 81/"80 1n s" #17isi2n s1/"1n/i4 308#= >1# i##1g"4#i881s  "1 1n 1s!1 /s0 4 /0n6in  !#n"i4i88 6"1#0n !#sg#18i8s. D80 14 /s0 n!1#i0# s1 3#1s1n!#= "n 81!#i1n!0 3!#i0ni4 "1 !#1#= /0nsig0 sn/i0n1s 0n1!#is  8is/i34in#is

 

26

In!1#3#1!# 4 in60#/i2n /0n 0>?1!i7i88  81 60# 81/"8 #1"i1#1 !i130 s= /00 n!1n1# 14 #1gis!#0 81 1s0s 8!0s. Es "n /4/"40 "1 8131n81 81 40s 9!080s 81 4 /0n!>i4i88 6inn/i1# 3# 4 34i//i2n 81 40s ing#1s0s  #1/0n0/1 40s gs!0s. Es!0 3"181 0!i7#  40s 8inis!#80#1s  ni3"4# 4 in60#/i2n. D1s!/ 4 n1/1si D1s!/ n1/1si88 88 81 g1n1## #1s"4!80 #1s"4!80ss in18i!0s in18i!0s 40 /"4 81s0!i7  40s 8inis!#80#1s 8inis!#80#1s  3# in71#!i# 1n 3#08"/!0s inn0780#1s 0 3#0/1s0s !1/n042gi/0s "1 g1n1#n #1s"4!80s  4#g0  340.B1n?in )--i4i88 81 30#"1 #14i# "n "8i!0#= 6inn/i1# 1n "n 13#1s.



P#030#/i0n# in60#/i2n 6inn/i1# #0n>41 3# 4 /0ns"4! in!1#n  1!1#n.



I81n!i6 I81n !i6i/ i/##  !i1 !i130 30 4s 30si>4 30si>41s 1s 81s7i/i 81s7i/i0n1 0n1ss "1 3"18 3"18 3#1s1n! 3#1s1n!# # 4 in60# in60#/i2 /i2nn 6inn/i1#.

 

C#i!1#i0s n1/1s#i0s 3# !0 81 81/isi0n1s. A81/"8 8"isi/i2n  sign/i2n /0n60#1  4s n1/1si881s  #1/"#s0s 6inn/i1#0s.

 

29

1?. CON CONCLU CLUSIO SIONES NES E4 /0n!#04 1s /0nsi81#80 1n 4 6i40s06= 13#1s#i4 081#n /00 14 n4isis 31#n1n!1 81 4s 81s7i/i0n1s 1n!#1 0>?1!i70s  #14i/i0n1s  4 803/i2n 81 4s 18i8s /0##1/!0#s "1  31#i!n 14 /"34ii1n!0 81 40s 0>?1!i70s 0 >i1n s" 83!/i2n n1/1s#i.

Es s= /00 s1 3"181 /0n/4"i# "1 4s "8i!0#is 6inn/i1#s s0n "n ins!#"1n!0 "1 3"181n 30#!#  4s 0#gni/i0n1s 0# /0n6i>i4i88 /0n #1s31/!0 4 #1s"4!80 81 s"s /!i7i881s 0  3#0/1s0s 6inn/i1#0s sin !10#  3#1s1n!#s1 6#"81s 81s7i/i0n1s 81 40s 3#0/1s0s "1 3"18n

/##1# sn/i0n1s 1n 14 6"!"#0.A s" 71 s1g"# 4 /0##1/! 3#1s1n!/i2n 81 in60#1s /0n!>41s  6inn/i1#0s  40s 8is!in!0s 1n!1s 81 /0n!#04.

P#0711 /0n6in  40s 8is!in!0 in71#si0nis! 30# /0n!# /0n !#ns3#1n/i 1n s"s 8is!in!0s  3#0/1s0s 6inn/i1#0s.

 

30

11 11.. BIBL BIBLIOG IOGRAF RAFÍA ÍA B1n?in B1n? in E. )-)--