La contabilidad verde en lo blanco del algodón y su efecto en la agricultura. Una revisión documental.

Agriculture, especially cotton farming, is an activity of numerous economic benefits, but also of special care that could negatively impact the environment, overlooking the quantification or remediation of such damage. The main idea focused on identifying the environmental impact, how to partially compensate for the damage caused and the responsibility of accounting in sustainability. Framing the research in a critical interpretative posture, technical elements were found that help to compensate the ecosystem for the damages attributed to the agricultural praxis, such as organic techniques less aggressive to the environment, it was also evidenced that accounting as a science is not by itself responsible for the commitment of the organizations to implement philanthropic actions to the ecosystem, it only records and informs for subsequent decision making. For the intention of sustainability to happen, the participation of other disciplines and ethical conduct in business management is required.La agricultura, en especial la del algodón, es una actividad de numerosos beneficios económicos, pero también de cuidados especiales que pudiesen impactar negativamente al ambiente, pasando por alto el cuantificar o subsanar esos daños. La idea principal se centró en identificar el impacto ambiental, la forma de compensar parte del daño causado y la responsabilidad de la contabilidad en la sostenibilidad. Enmarcando la investigación en una postura crítico interpretativa, se encontraron elementos técnicos que ayudan a compensar al ecosistema por los daños atribuidos a la praxis agrícola, como técnicas orgánicas menos agresivas al ambiente, igualmente se evidenció, que la contabilidad como ciencia no es por si sola responsable del compromiso propio de las organizaciones de implementar acciones filántropas al ecosistema, esta solo registra e informa para la posterior toma de decisiones. Para que suceda la intención de sustentabilidad, se requiere de la participación de otras disciplinas y conductas éticas en las gerencias empresariales

Termination analysis of programs with complex control-flow

Tesis de la Universidad Complutense de Madrid, Facultad de Informática, leída el 22-01-2021El problema de la terminación de un programa es fundamental en la informática y ha sido objeto de estudio de numerosas investigaciones. La técnica mejor conocida, y más frecuentemente utilizada, para demostrar terminación es la del uso de funciones de clasificación (ranking functions). Estas funciones relacionan los estados del programa con los elementos de un conjunto ordenado bien-fundado, tal que el valor desciende en estado consecutivos del programa. Como descender en un conjunto ordenado bien-fundado no se puede hacer de manera infinita se demuestra la terminación del programa. Es esta tesis, abordamos el problema de terminación para Sistemas de Transiciones (Transition Systems) con valores numéricos, que son una representación de programas muy comúnmente utilizada en los análisis de programas. Los Sistemas de Transiciones están definidos por Grafos de Control de Flujo (Control-Flow Graph) donde las aristas están anotadas con fórmulas describiendo las transiciones que hay entre los nodos correspondientes...The problem of the program termination is fundamental in Computer Science and has been the subject of voluminous research. The best known, and often used technique for proving termination is that of ranking functions. These are functions that map the program states to the elements of a well-founded ordered set, such that the value descends on consecutive program states. Since descent in a well-founded set cannot be infinite, this proves terminatio. In this thesis, we address the termination problem for Transition Systems with numerical variables, which is a very common program representation that is often used in program analysis. They are defined by Control-Flow Graphs where edges are annotated with formulas describing transitions between corresponding nodes...Fac. de InformáticaTRUEunpu

Sustainability Assessment in Singular Structures, Foundations and Structural Rehabilitation in Spanish Legislation

The objective of this work is twofold: to determine the scope of the tools currently available for the assessment of sustainability of structures in Spanish legislation; and to identify environmental aspects that have yet to be covered, especially in the case of foundations and of measures aimed at the structural rehabilitation of singular buildings. To this end, the method proposed in the Spanish Instruction of Structural Concrete is applied to the particular case of the supported foundations of the Cylindrical and Colonel buildings in the construction of the new Faculties of Law and of Work Sciences, of the University of Seville during the period between 2005 and 2008. This case was chosen for its special uniqueness and for its inclusion of environmental aspects that remain outside the scope of existing methods. Most of these aspects are also of great relevance in structural rehabilitation activities carried out in urban environments and neighbourhoods, where a major surge is currently underway due to the economic crisis that has hit projects of newly constructed buildings. By virtue of the work carried out in recent years in the field of sustainability and the environment by several research groups at the University of Seville, a number of alternatives are proposed for the quantification of those aspects that remain to be considered. These techniques are based on tools that allow the agents to intervene in a flexible and effective way in the project implementation phase

MARIO BELLATIN, UN AUTÉNTICO MECANÓGRAFO. DEL CUERPO DEL ESCRITOR A LA MÁQUINA DE ESCRIBIR

La palabra narrada en las últimas décadas propicia una experiencia que va más allá de la lectura tradicional. La incorporación de imágenes de todo tipo y la recurrencia a otros lenguajes en textos como los del escritor Mario Bellatin dan cuenta de algunas mutaciones en las formas de narrar. Esa incorporación de imágenes viene acompañada de una constante referencia al cuerpo, en el caso de Bellatin es un cuerpo defectuoso, su obra está atravesada por esa condición. Por esa razón, destaco la presencia de esa corporalidad en algunas novelas de Bellatin, para luego ponerlas en dialogo con el cuento “Underwood portátil. Modelo 1915” texto que destaca por la exaltación de la máquina de escribir. Esta lectura me permite caracterizar la obra de Bellatin como narrativa performática (RAVETTI, 2002), que se expande como una “forma mutante” (MIRANDA, 2014), ofreciendo “espectáculos de realidad” (LADDAGA, 2006). A través de la relación cuerpo, máquina y escritura, veremos cómo Bellatin cuestiona la subjetividad contemporánea pues configura un sujeto fuera de sí

Para una poética de los desplazamientos: espacio y política en: a república dos sonhos de Nélida Piñon = Para uma poética dos deslocamentos: espaço e política em: a república dos sonhos de Nélida Piñon = For a poetics of displacements: space and politics in: a república dos sonhos by Nélida Piñon

Oferecemos uma caracterização de A república dos sonhos de Nélida Piñon evidenciando como a trama e os mecanismos de enunciação estão condicionados pelo espaço, pelo quotidiano e pelo político. A partir da análise dessa novela podemos ver como esses elementos permitem desenvolver uma leitura transversal que evidencia o modo pelos qual os discursos literários configuram-se como espaços de representações nômadas. Dita leitura exige uma descrição da configuração do espaço e do quotidiano que os conduzirá a avaliar a relação entre a literatura e o político; uma relação polêmica e litigiosa que envolve deslocamentos simbólicos, identitários de enunciação e de escritura. Assim, uma “poética dos deslocamentos” evidenciará como um texto literário se ressignifica a partir do diálogo e de um caráter transgressor, característico de formas artísticas híbridas que superam os limites de representação ao colocar em cena o espaço, a política, a história e a intrahistóri

Multivariate expectile trimming and the BExPlot

Expectiles are the solution to an asymmetric least squares minimization problem for univariate data. They resemble some similarities with the quantiles, and just like them, expectiles are indexed by a level α. In the present paper, we introduce and discuss the main properties of the expectile multivariate trimmed regions, a nested family of sets, whose instance with trimming level α is built up by all points whose univariate projections lie between the expectiles of levels α and 1 − α of the projected dataset. Such trimming level is interpreted as the degree of centrality of a point with respect to a multivariate distribution and therefore serves as a depth function. We study here the convergence of the sample expectile trimmed regions to the population ones and the uniform consistency of the sample expectile depth. We also provide efficient algorithms for determining the extreme points of the expectile regions as well as for computing the depth of a point in R2. These routines are based on circular sequence constructions. Finally, we present some real data examples for which the Bivariate Expectile Plot (BExPlot) is introduced.This research was partially supported by the Spanish Ministry of Science and Innovation under grant ECO2015-66593-P

Expectile depth: Theory and computation for bivariate datasets

Expectiles are the solution to an asymmetric least squares minimization problem for univariate data. They resemble the quantiles, and just like them, expectiles are indexed by a level α in the unit interval. In the present paper, we introduce and discuss the main properties of the (multivariate) expectile regions, a nested family of sets, whose instance with level 0 < α ≤ 1/2 is built up by all points whose univariate projections lie between the expectiles of levels α and 1 − α of the projected dataset. Such level is interpreted as the degree of centrality of a point with respect to a multivariate distribution and therefore serves as a depth function. We propose here algorithms for determining all the extreme points of the bivariate expectile regions as well as for computing the depth of a point in the plane. We also study the convergence of the sample expectile regions to the population ones and the uniform consistency of the sample expectile depth. Finally, we present some real data examples for which the Bivariate Expectile Plot (BExPlot) is introduced.This research was partially supported by the Spanish Ministry of Science and Innovation under grant ECO2015-66593-P

Data depth and multiple output regression, the distorted M-quantiles approach

For a univariate distribution, its M-quantiles are obtained as solutions to asymmetric minimization problems dealing with the distance of a random variable to a fixed point. The asymmetry refers to the different weights for the values of the random variable at either side of the fixed point. We focus on M-quantiles whose associated losses are given in terms of a power. In this setting, the classical quantiles are obtained for the first power, while the expectiles correspond to quadratic losses. The M-quantiles considered here are computed over distorted distributions, which allows to tune the weight awarded to the more central or peripheral parts of the distribution. These distorted M-quantiles are used in the multivariate setting to introduce novel families of central regions and their associated depth functions, which are further extended to the multiple output regression setting in the form of conditional regression regions and conditional depths