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Engineering in Artificial Intelligence (AI) is multidisciplinary in nature that entails through an intelligent system the ability to perform actions independently based on algorithms. In the educational field, the contributions of the applicability of artificial intelligence represent challenges and opportunities in educational programs. This document aims to describe the contributions of some resources that strengthen educational quality from engineering in artificial intelligence with digital tools and technological innovation. In the face of a situation of constant changes, they represent a mechanism of action to work on the inequality gap with digital means and resources based on intelligent systems that undoubtedly in the process of transition in greater development and growth of every nation, copes with applying advances in science and technology in the education sector, La ingeniería en Inteligencia Artificial (IA) es de carácter multidisciplinario que conlleva mediante sistema inteligente la capacidad de realizar acciones de forma independiente con base a algoritmos. En el ámbito educativo los aportes de la aplicabilidad de la inteligencia artificial representan retos y oportunidades en los programas educativos. Este documento tiene como objeto describir los aportes de algunos recursos que fortalecen la calidad educativa a partir de la ingeniería en inteligencia artificial con herramientas digitales e innovación tecnológica. Mismas que ante una situación de cambios constantes representan un mecanismo de acción para trabajar en la brecha de desigualdad con medios y recursos digitales a partir de sistemas inteligentes que sin duda en el proceso de transición en mayor desarrollo y crecimiento de toda nación, sobrelleva aplicar avances de la ciencia y tecnología en el sector educativo.

The objective of this paper is to analyze the impact of ICTs on the prevention of money laundering in Mexico as a mechanism for the prevention and detection of related activities and atypical behaviors. The study is of a quantitative nature with a descriptive scope, based on the review and study of the evaluations carried out among the members of the Financial Action Task Force (FATF) in the Mutual Evaluation Report (IEM) 2020. Mexico is one of the members that has been significantly affected by this phenomenon derived from organized crime and corruption. Having an impact of considerable impact on the resources to pay to the finances of the public sector and as a consequence to the tax collection. The fight against money laundering becomes a fundamental point to end the financing of crime and corruption, for this, the FATF established the document known as the 40 recommendations, which serves as a parameter to carry out the evaluation in the progress that its member countries are achieving to face this phenomenon. In this regard, the result of this research presents the shortcomings of the Mexican State, in this matter and how the use of ICTs can contribute to the reduction of this problem that impacts on the various sectors of society, El objetivo del presente trabajo es analizar el impacto de las TICs en la prevención del lavado de dinero en México en cuanto un mecanismo de detección de actividades relacionadas y comportamientos atípicos. El estudio es de tipo cuantitativo con alcance descriptivo, con base, en la revisión y estudio de las evaluaciones realizadas entre los miembros del Grupo de Acción Financiera Internacional (GAFI) en el Informe de Evaluación Mutua (IEM) 2020. México es uno de los miembros que ha sido afectado significativamente por este fenómeno derivado de la delincuencia organizada y la corrupción. Teniendo impacto de afectación considerable a los recursos para abonar a las finanzas del sector público y como consecuencia a la recaudación fiscal. El combate al lavado de dinero, se vuelve un punto fundamental para acabar con el financiamiento de la delincuencia y la corrupción, para ello, el GAFI estableció el documento conocido como las 40 recomendaciones, que sirve de parámetro para llevar a cabo la evaluación en los avances que sus países miembros van logrando para encarar este fenómeno. Al respecto, el resultado de esta investigación presenta las carencias del Estado mexicano, en esta materia y como el uso de las TICs puede coadyuvar en la disminución de este problema que impacta en los diversos sectores de la sociedad.

Currently, companies face an internal control problem that leads them to neglect their inventories based on traditional methods that today are not efficient enough for the management of the control of their inventories. Internal control is nothing more than planning to organize and coordinate all the methods of a company. As well as the actions taken by the company to protect its assets and verify its accuracy and reliability of accounting data, improving operational efficiency and motivating it to comply with the management policies established by the management agency or management. Inventory control allows greater knowledge, order and control of the entries, exits and location of goods, as well as reduces losses, optimizes warehouse space and increases the attention of existence (recognizing theft and loss). The main objective and benefit of this control is to facilitate the activities of companies to promote the sale of products and services, balance tasks to meet supply and demand, and complement the organizational culture of the company with the position of the brand and its exposure in public. Perception and the competitive market., Actualmente las empresas enfrentan una problemática de control interno que las orillan a descuidar sus inventarios basándose en métodos tradicionales que hoy en día no son suficientemente eficientes para la administración del control de sus inventarios. El control interno no es más que la planificación para organizar y coordinar todos los métodos de una empresa. Así como las acciones que toma la empresa para proteger sus activos y verificar su exactitud y confiabilidad de los datos contables, mejorando la eficiencia operativa y motivando a cumplir con las políticas de administración establecidas por la agencia de gestión u gerencia. El control de inventarios permite un mayor conocimiento, orden y control de las entradas, salidas y localización de las mercancías, así mismo reduce pérdidas, optimiza el espacio en almacén y aumenta la atención de la existencia (reconociendo robos y merma). El principal objetivo y beneficio de este control es facilitar las actividades de las empresas para promover la venta de productos y servicios, equilibrar las tareas para satisfacer la oferta y la demanda, y complementar la cultura organizacional de la empresa con la posición de la marca y su exposición en público, la percepción y el mercado competitivo.

El estudio realizado tiene que ver mucho con el cuidado de nuestro patrimonio cultural, el cual es importante, porque nos representa e identifica en nuestra historia, además es responsabilidad del Estado proteger nuestras reliquias, asimismo las instituciones y empresas encargadas de brindar un servicio turístico, el cual es necesario el ingreso de divisas, siendo beneficiosos para la población, así como de la sociedad en general para la implementación, construcción, refaccionamiento, entre otros.

Tax evasion has been a very delicate issue that has existed in recent years because it involves not paying the taxes to which either the person or the company is obliged, so contributions have been affected by presenting monetary losses for this type of crime. One of the most used methods in recent years because of the creation of electronic invoicing has been the purchase of invoices where a non-existent operation is simulated to increase the expenses of the company which causes a reduction in the payment of their taxes. This article will describe how these companies affect contributions, but above all how tax evasion has been able to continue to be carried out with the different security schemes that the tax authority has implemented to avoid them., La evasión en el tema fiscal ha sido un tema muy delicado que ha existido en los últimos años debido a que implica el no pagar los impuestos a los cuales esta obligado ya sea la persona o la empresa, por lo cual las contribuciones se han visto afectadas al presentar perdidas monetarias por este tipo de delito. Uno de los métodos mas utilizados en los últimos años a raíz de la creación de la facturación electrónica ha sido la compra de facturas donde se simula una operación inexistente con la finalidad de aumentar los gastos de la empresa lo que ocasiona una reducción en el pago de sus impuestos. El presente articulo describirá como estas empresas afectan en las contribuciones, pero sobre todo como la evasión fiscal ha podido seguir llevándose acabo con los diferentes esquemas de seguridad que ha implementado la autoridad fiscal para poder evitarlos.

the payment of taxes has had a great development over the years making them mandatory to contribute to public spending, with which the government invests in health, education, security, but above all in the well-being of the people. The birth of new technologies and the implementation of electronic invoicing has brought great challenges especially in the tax issue since they have been born method to evade them as are the EFOS which issue invoices to avoid the payment of many taxes. In this present research it will be briefly described how electronic invoicing becoming a great benefit for taxpayers became a problem thanks to the creation of EFOS affect the collection of taxes., el pago de los impuestos ha tenido un gran desarrollo a lo largo de los años haciéndolos obligatorios para aportar al gasto público, con lo cual el gobierno invierte en salud, educación, seguridad, pero sobre todo en el bienestar de las personas. El nacimiento de las nuevas tecnologías y la implementación de la facturación electrónica ha traído grandes retos sobre todo en el tema contributivo ya que han nacido método para evadirlos como lo son los EFOS los cuales emiten facturas para evitar el pago de muchos impuestos. En esta presente investigación se describirá de manera breve como la facturación electrónica de convertirse en un gran beneficio para los contribuyentes se convirtió en un problema gracias a la creación de los EFOS afectan al cobro de los impuestos.

HydroSOStainable almonds are harvested from trees cultivated under controlled water stress by using a regulated deficit irrigation (RDI) strategy. The aim of this study was to investigate consumers’ perception to select the best roasting temperature for the hydroSOStainable almonds and its correlation with volatile compounds, descriptive sensory attributes, instrumental color, and texture. Thirty-five volatile compounds were identified and the key compounds for the roasting process were 2,5-dimethylpyrazine, furfural, and trimethyl pyrazine. Pyrazines, furans and, in general, volatiles were higher in hydroSOStainable almonds than in control. Instrumental color and trained panel showed that almonds roasted at 190 °C presented intense color and burnt notes in both irrigation treatments, while almonds roasted at 150 °C were under-roasted. Principal component analysis (PCA) grouped together the samples of the same irrigation treatment, but separated samples roasted at different temperatures. Partial least square regression (PLS) results indicated that consumers overall liking was positively linked to specific volatiles (alkanes, alcohols, aldehydes, and furans) and sensory attributes (sweetness, roasted, almond ID, nutty, hardness, and crispiness), but, negatively correlated with pyrazines, bitterness, astringency, woody, and burnt flavor notes. Penalty analysis showed that almonds roasted at 150 and 190 °C were penalized due to low roasted aroma and soft almonds, and over-roasted samples with too intense color and burn notes, respectively. While no penalization being found for almonds roasted at 170 °C. Overall, roasting at 170 °C for 10 min in a convective oven were the optimum conditions for roasting Vairo almonds. Practical Application: This research describes the link between physicochemical and sensory analysis of roasted almonds giving evidence about possible sensory quality markers. Besides, it provides valuable information for the food industry to produce roast

BACKGROUND Water scarcity is a worldwide problem that leads to environmental and economic issues. Agriculture is one of the main consumers of water for irrigation and fertilization and almond is the major tree nut crop in the Mediterranean area. Furthermore, there is a continuous growing demand for healthy, vegan and sustainable products. Consequently, the present study aimed to chemically characterize almond milk powder enriched with probiotics manufactured from hydroSOStainable almonds (i.e. generated under water stress conditions). Almond milk powder enriched with probiotic bacteria was produced with almonds grown under optimal irrigation conditions (100% of the crop evapotranspiration) and was chemically compared to the samples made from hydroSOStainable almonds. Antioxidant activity, total phenolic content (TPC), minerals, organic acids and sugars, fatty acids, and descriptive sensory analysis were evaluated. RESULTS The results showed that almond milk powder produced from hydroSOStainable almonds had a higher content of TPC, polyunsaturated fatty acids (PUFAs), PUFAs/saturated fatty acids (SFAs) ratio and PUFAs/monounsaturated fatty acids ratio, as well as almond and nutty flavors. Moderate and sustained deficit irrigation leads to powders with a higher content of PUFAs and PUFAs/SFAs ratio, which are parameters of utmost importance for health. CONCLUSION Using these strategies, between 66% and 76% of the irrigation water can be saved, producing hydroSOStainable almond milk powder higher in TPC and PUFAs, as well as positive sensory attributes, compared to that from fully irrigated almonds. These findings may have a positive impact in both agriculture and food industry, allowing water savings and high quality and sustainable food products to be obtained. © 2020 Society of Chemical Industry

Global warming enhances the rainfall and temperature irregularity, producing a collapse in water resources and generating an urgent need for hydro-sustainable thinking in agriculture. The aim of this study was to evaluate the correlation between the water stress of almond trees and quality parameters of fruits, after 3 years of experiments, with the objective of establishing quality markers necessary in the certification process of hydroSOStainable almonds. The results showed positive correlations among the stress integral (SI) and dry weight, color coordinates (L*, a* and b*), minerals (K, Fe, and Zn), organic acids (citric acid), sugars (sucrose, fructose, and total sugars), antioxidant activity, and fatty acids [linoleic acid, polyunsaturated (PUFA)/monounsaturated (MUFA) ratio, PUFA and SFA, among others]. As well as negative correlations of SI with water activity, weight (almond, kernel, and shell), kernel size, minerals (Ca and Mg), fatty acids (oleic acid, oleic/linoleic ratio, MUFA, and PUFA/SFA ratio), and sensory attributes (size, bitterness, astringency, benzaldehyde, and woody). Finally, this research helped to prove key quality parameters that can be used as makers of hydroSOStainable almonds. In addition, it was demonstrated that controlling water stress in almond trees by using deficit irrigation strategies can lead to appropriate yields, improve the product quality, and consequently, lead to a final added value. © 2020 by the authors. Licensee MDPI, Basel, Switzerland.

The “Pero de Cehegín” is an ancient local variety of apple grown in Murcia (Spain). In this study, microsatellites markers showed evidence of a unique profile that has never been reported before in other Spanish apple germplasm collections. Five “Pero de Cehegín” clones were evaluated and compared with two commercial apple varieties, “Fuji” and “Golden Delicious”, to assess its marketing potential. For this, the physical (weight, height, and width of the fruit, moisture content, firmness, and color of the fruit, among others), and chemical (total soluble solids, total acidity, and maturity index) properties of the fruits were evaluated. In addition, the content of bioactive compounds such as total polyphenol content, total antioxidant activity using the ABTS+, DPPH•, and FRAP methods, and the sugar profile were analyzed, and their sensory profile was also evaluated. Physico-chemical differences were found within the “Pero de Cehegín” clones and between the commercial varieties. “Pero de Cehegín” had a high firmness, high total soluble solids, very low total acidity, high FRAP antioxidant capacity, and more sucrose content in comparison with “Fuji” and “Golden Delicious”. These distinctive characteristics and the good appearance of the fruit make this variety a marketable product that will increase the offering of traditional, local, but underutilized fruit varieties.

Water, especially in arid and semiarid regions, is increasingly a disputed commodity among different productive sectors; the pressure for a more sustainable use of water in agriculture will grow. The main strategy to cope with water scarcity is the use of improved, innovative, and precise deficit irrigation management practices which are able to minimize the impact on fruit yield and quality. The aim of this paper was to develop a certification index or hydroSOS quality index for extra virgin olive oil and processed table olives. The hydrosSOS fruits and vegetables are those cultivated under regulated deficit irrigation (RDI). Different indicators in three quality areas ((i) fatty acids, (ii) phenolic compounds, and (iii) sensory attributes) were identified as showing characteristic or typical responses under RDI conditions. Marks or scores were assigned to each one of these indicators to calculate the proposed index. It can be concluded that an extra virgin olive oil (EVOO) or processed table olives are hydroSOStainable foods, if they meet 2 conditions: (i) fulfill the conditions established in the hydroSOS “irrigation” index, and (ii) fulfill the requirements of the hydroSOS “quality” index. HydroSOS quality index will be specific to each crop and variety and will depend on functional and sensory factors

The Mediterranean region is one of the most water-scarce areas worldwide and is considered a climate-change hotspot. To assure the viability and competitiveness of irrigated agriculture, it is vital to implement strategies that can maximize water saving without compromising yield. Deficit irrigation (DI) for cultivating drought-tolerant species such as almond (Prunus dulcis (Mill.) D.A. Webb) can help in achieving this goal, while at the same time improving fruit chemical composition. This work evaluated the effect of DI techniques and cultivars on the chemical composition of almonds (cvs. Marta, Guara, and Lauranne) in order to elucidate the most suitable irrigation dose under water-scarcity scenarios. Three irrigation regimes were imposed: a control treatment (FI), which was fully irrigated, receiving 100% of the irrigation requirement (IR), and two sustained-deficit irrigation (SDI) strategies that received 75% (SDI75) and 65% (SDI65) of IR. Significant differences among cultivars and irrigation treatments were observed for antioxidant activity and organic acid, sugar, and fatty acid content, which were increased by the SDI strategies. In addition, highly significant correlations were found between leaf-water potential and components such as fumaric acid, sugars, and fatty acids. In terms of the cultivars, cv. Marta showed the highest antioxidant activity, cv. Guara was the richest in organic acids, and cv. Lauranne had the highest fatty acid content. Consequently, SDI strategies improved almond quality parameters related to their nutritional and sensory composition, with significant water savings (reductions of 25–35%) and without important yield loss.

Deficit irrigation (DI) strategies are considered essential in many arid and semi-arid areas of Mediterranean countries for proper water management under drought conditions. This fact is even more necessary in crops such as almond (Prunus dulcis Mill.), which in the last recent years has been progressively introduced in irrigated areas. An essential aspect to be considered would be the ability to improve fruit-quality parameters when DI strategies are imposed, which can boost the final almond price and ensure the sustainability and competitiveness of this crop. This work examines the effects of sustained deficit irrigation (SDI) on three almond cultivars (Marta, Guara, and Lauranne) on parameters related to almond functionality, aroma and sensory profile, which consequently influence its marketability and consumers acceptance. SDI strategies allowed the improvement of physical parameters such as unit weight, kernel length, kernel thickness or color. Moreover, higher total phenolic compounds, organic acids and sugars were found in SDI almonds. Finally, the highest concentrations of volatile compounds were obtained under SDI, this being a clear advantage in relation to almond flavor. Thus, moderate SDI strategy offered relevant improvements in parameters regarding the marketability, by enhancing the final added value of hydroSOStainable almonds with respect to those cultivated under full irrigation conditions.

The climate change is already affecting many agricultural systems and human environments, and the implementation of adaptation strategies, especially those related to irrigated agriculture in semiarid regions, is urgent. In this regard, deep knowledge about the effects that irrigation has on the food quality parameters will allow us to estimate the potential benefits of deficit irrigation (DI) strategies. This work presents the effects on the quality parameters of three almond cultivars (Marta, Guara, and Lauranne) subjected to three irrigation doses: (i) full-irrigated treatment (FI) at 100% crop evapotranspiration (ETC), (ii) an overirrigated treatment at 150% ETC (150% ETC), and (iii) regulated deficit irrigation (RDI65) treatment, in which irrigation was done as in FI, expect during the kernel-filling period when this treatment received 65% ETC. According to experimental findings, the cultivar most sensitive to water stress was Marta, having the most significant improvements for RDI65. In general, the effects of the irrigation dose on the morphological and physicochemical parameters were not huge but some improvements were observed in key parameters such as the color and contents of specific sugars, organic acids, and unsaturated fatty acids. Thus, it can be concluded that the irrigation dose did not drastically affect the fruit almond quality, although it is possible to improve several key parameters when a moderate RDI strategy is applied.