Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas Aplicación de la sección 27: Deterioro del valor de los activos en la empresa E. Chamorro Industrial,S.A. para el periodo finalizado 2018

El presente material investigativo permite dar un enfoque fundamentado de una aproximación teórica de la norma internacional de información financiera (NIIF para PYMES); cuyo propósito es evaluar la aplicación de la sección 27 “Deterioro en el valor de los activos” en las pequeñas y medianas empresas. Así como enmarcar la gestión de los recursos y presentar los lineamientos teóricos que permitan visualizar un enfoque de la manera en que deben de reconocerse el deterioro del valor de los activos en la empresa E. Chamorro Industrial, S.A. Al conocer la norma de información financiera para pequeñas y medianas empresas (NIIF para PYMES); nos permitirá delimitar los lineamientos reconocidos y aplicados a nivel mundial y sobre todo que esta específicamente dirigida a las PYMES. En el primer capítulo nos enmarcaremos en caracterizar el proceso evolutivo y marco legal de las Normas Internacionales de Información Financiera para PYMES que se generó a través de la historia; desde la concepción de los Principios de Contabilidad Generalmente Aceptados (PCGA); el surgimiento y proceso de implementación de las Normas Internacionales de Contabilidad (NIC); la Aplicación y fundamento de las Normas Internacionales de Información Financiera (NIIF); hasta dar como paso final la concretización de las Normas de Información Financiera para PYMES (NIIF para PYMES). De igual manera se da a conocer algunos conceptos relevantes que servirán como referencia introductoria al análisis de la sección 27. En el segundo capítulo nos enfocaremos en detallar de manera más detenida lo relacionado a la sección 27 “Deterioro en el Valor de los Activos”; en si se abordara la normativa en si para tener un conocimiento más profundo de su objetivo y alcance; una retroalimentación de lo que nos establece la normativa en relación al deterioro de los activos; su valor razonable y la manera que nos indica deberá reconocérsele y medir la perdida por deterioro de los activos y como punto final la información a revelarse

Correlation of Clinical Symptoms with Temporal and Frontoparietal Lobe Response During an Auditory \u27Odball\u27 Task of Chronic and First Episode Schizophrenia Patients (N=190)

The disorder of schizophrenia is defined by the presence of positive and negative clinical symptoms. One of the hallmark positive symptoms is the presence of auditory hallucinations which have previously been studied to involve bilateral temporal lobe anamolies. Our study seeks to further define and potentially quantify these anamolies in temporal lobe response by looking at the correlation of clinical symptoms with temporal lobe activation. To accomplish this task we have subjected 22 first episode and 64 chronic patients along with 104 matched healthy controls to a functional MRI scan while undergoing an auditory oddball\u27 task. Analysis of this data is unique in the use of independent component analysis (ICA) via Matlab toolbox (GIFT). Results showed expected positive activation patterns for temporal lobe activity across all participants but revealed no statistically significant differences within patient populations (first episode (FE) vs. chronic) or between patients and matched healthy controls. We observed strong correlation coefficients for both patient groups as positive symptoms were negatively correlated to temporal lobe response (FE rho = -0.31, chronic rho = -0.20). Negative symptoms were positively correlated but only statistically significant for first episode patients (rho = +0.23). This data is consistent with other studies involving EEG recordings of P300 amplitude response. Finally, in analyzing frontoparietal (FP) lobe activation we showed statistically signficant activation differences between patients and controls. This result could potentially be used as a future diagnostic test. In addition, we uncovered another point of asymmetry in first episode patients whose right FP lobe showed a nearly two-fold correlation coefficient value versus the left FP lobe for negative symptoms. This unique asymmetry could offer a new area of focus for future researchers into the pathophysiology of schizophrenia.\u2

SVCollector: Optimized sample selection for cost-efficient long-read population sequencing

An increasingly important scenario in population genetics is when a large cohort has been genotyped using a low-resolution approach (e.g. microarrays, exome capture, short-read WGS), from which a few individuals are selected for resequencing using a more comprehensive approach, especially long-read sequencing. The subset of individuals selected should ensure that the captured genetic diversity is fully representative and includes variants across all subpopulations. For example, human variation has historically been focused on individuals with European ancestry, but this represents a small fraction of the overall diversity. To address this goal, SVCollector ( https://github.com/fritzsedlazeck/SVCollector ) identifies the optimal subset of individuals for resequencing. SVCollector analyzes a population-level VCF file from a low resolution genotyping study. It then computes a ranked list of samples that maximizes the total number of variants present from a subset of a given size. To solve this optimization problem, SVCollector implements a fast greedy heuristic and an exact algorithm using integer linear programming. We apply SVCollector on simulated data, 2504 human genomes from the 1000 Genomes Project, and 3024 genomes from the 3K Rice Genomes Project and show the rankings it computes are more representative than widely used naive strategies. Notably, we show that when selecting an optimal subset of 100 samples in these two cohorts, SV-Collector identifies individuals from every subpopulation while naive methods yield an unbalanced selection. Finally, we show the number of variants present in cohorts of different sizes selected using this approach follows a power-law distribution that is naturally related to the population genetic concept of the allele frequency spectrum, allowing us to estimate the diversity present with increasing numbers of samples

Conditions of technical and financial pre-feasibility for the installation and commissioning of an electric energy measurement system in Buenaventura locations

Las Zonas No Interconectadas [ZNI] en Colombia son los municipios, corregimientos, localidades y caseríos no conectados al Sistema Interconectado Nacional [SIN] de energía eléctrica; de acuerdo a la caracterización de las ZNI del país (Superintendencia de Servicios Públicos Domiciliarios [SSPD], 2018: 5), estas zonas actualmente corresponden al 51% del territorio nacional en un total de 70 municipios con 1.697 localidades codificadas. Cabe precisar que esta información corresponde al reporte de los prestadores del servicio de energía eléctrica en las ZNI, a través del Sistema Único de Información [SUI] que es administrado por la SSPD y responde a un proceso de codificación que se viene adelantando desde el año 2017, con el fin de asignar a cada localidad de las ZNI un número que la identifique. La codificación surgió en respuesta a una problemática evidenciada a través del reporte de información realizado por los prestadores del servicio de energía y que está directamente relacionado con el bajo nivel de implementación de sistemas de medición en las ZNI con los cuales comparar la información reportada. Con el fin de verificar la prestación del servicio y el consumo de energía eléctrica en las ZNI, se han desarrollado algunas herramientas para la adquisición de información a través del Centro Nacional de Monitoreo [CNM], que es un área misional del Instituto Nacional de Planificación y Promoción de Soluciones Energéticas para las Zonas No Interconectadas [IPSE] que a su vez es una entidad adscrita al Ministerio de Minas y Energía, que tiene por objetivo entre otros estructurar, promover, implementar y hacer seguimiento a los proyectos energéticos sostenibles con el fin de contribuir al acceso y mejoramiento de la calidad y continuidad de la prestación de servicios energéticos en las ZNI. Entre las herramientas desarrolladas se encuentra el sistema de telemetría, el cual es un sistema de medición remota y que de acuerdo con el diagnóstico (Superintendencia de Servicios Públicos Domiciliarios [SSPD], 2018: 30), para agosto de 2018 estaba presente en 92 localidades de las ZNI incluidas las cabeceras municipales, no obstante, en el “INFORME DE TELEMETRÍA PARA EL MES DE ENERO DE 2019” ([CNM], 2019: 4) se reportaron solamente 80 localidades, lo cual representa menos del 5% de las localidades codificadas a la fecha, generando un alto grado de incertidumbre en la verificación de la prestación del servicio de energía eléctrica en estas zonas, derivando en el incumplimiento de los objetivos del estado y la ineficiencia en la implementación del control y vigilancia sobre el servicio Condiciones De Pre-Factibilidad Técnica Y Financiera Para La Instalación Y Puesta En Servicio De Un Sistema De Medición De Energía Eléctrica En Localidades De Buenaventura prestado, abriendo espacio al riesgo de una destinación inadecuada de los recursos, asociado a la posibilidad de que un porcentaje de estos recursos no esté siendo recibido por los usuarios o estén siendo recibidos en una medida poco representativa. Adicionalmente, es importante resaltar la importancia de la medición del servicio de energía eléctrica en las [ZNI], ya que de esta forma es posible verificar las condiciones bajo las cuales se presta el servicio (Cantidad y calidad) Así las cosas, este proyecto plantea las condiciones de pre-factibilidad técnica y financiera de la implementación de un sistema de medición equivalente a un sistema de telemetría, pero a un costo inferior, para la verificación de la prestación del servicio de energía eléctrica en las localidades de las ZNI en Colombia, a través del monitoreo de variables eléctricas.The Non-Interconnected Areas [ZNI] in Colombia are the municipalities, districts, towns and villages not connected to the National Interconnected System [SIN] of electricity; According to the characterization of the ZNI of the country (Superintendence of Public Home Services [SSPD], 2018: 5), these areas currently correspond to 51% of the national territory in a total of 70 municipalities with 1,697 coded locations. It should be noted that this information corresponds to the report of the providers of the electric power service in the ZNI, through the Single Information System [SUI] that is administered by the SSPD and responds to a coding process that has been advancing since the year 2017, in order to assign to each ZNI location a number that identifies it. The codification arose in response to a problem evidenced through the report of information made by the energy service providers and that is directly related to the low level of implementation of measurement systems in the ZNI with which to compare the reported information. In order to verify the provision of the service and the consumption of electricity in the NZZ, some tools have been developed for the acquisition of information through the National Monitoring Center [CNM], which is a mission area of ​​the National Planning Institute and Promotion of Energy Solutions for Non-Interconnected Areas [IPSE] which in turn is an entity attached to the Ministry of Mines and Energy, whose objective is among others to structure, promote, implement and monitor sustainable energy projects in order to to contribute to the access and improvement of the quality and continuity of the provision of energy services in the ZNI. Among the tools developed is the telemetry system, which is a remote measurement system and that according to the diagnosis (Superintendence of Public Home Services [SSPD], 2018: 30), by August 2018 it was present in 92 locations of the ZNI including the municipal headers, however, in the “TELEMETRY REPORT FOR THE MONTH OF JANUARY 2019” ([CNM], 2019: 4) only 80 locations were reported, representing less than 5% of the locations coded to date, generating a high degree of uncertainty in the verification of the provision of electric power service in these areas, resulting in non-compliance with the objectives of the state and inefficiency in the implementation of control and surveillance of the service Technical and Financial Pre-Feasibility Conditions for the Installation and Commissioning of An Electric Energy Measurement System in Buenaventura Locations provided, opening space to the risk of an inadequate allocation of resources, associated with the possibility that a percentage of these resources are not being received by users or are being received in an unrepresentative measure. Additionally, it is important to highlight the importance of measuring the electric power service in the [ZNI], since in this way it is possible to verify the conditions under which the service is provided (Quantity and quality) Thus, this project raises the conditions of technical and financial pre-feasibility of the implementation of a measurement system equivalent to a telemetry system, but at a lower cost, for the verification of the provision of electric power service in the ZNI locations in Colombia, through the monitoring of electrical variables

Development of an inexpensive matrix-assisted laser desorption—time of flight mass spectrometry method for the identification of endophytes and rhizobacteria cultured from the microbiome associated with maize

Many endophytes and rhizobacteria associated with plants support the growth and health of their hosts. The vast majority of these potentially beneficial bacteria have yet to be characterized, in part because of the cost of identifying bacterial isolates. Matrix-assisted laser desorption-time of flight (MALDI-TOF) has enabled culturomic studies of host-associated microbiomes but analysis of mass spectra generated from plant-associated bacteria requires optimization. In this study, we aligned mass spectra generated from endophytes and rhizobacteria isolated from heritage and sweet varieties of Zea mays. Multiple iterations of alignment attempts identified a set of parameters that sorted 114 isolates into 60 coherent MALDI-TOF taxonomic units (MTUs). These MTUs corresponded to strains with practically identical (>99%) 16S rRNA gene sequences. Mass spectra were used to train a machine learning algorithm that classified 100% of the isolates into 60 MTUs. These MTUs provided >70% coverage of aerobic, heterotrophic bacteria readily cultured with nutrient rich media from the maize microbiome and allowed prediction of the total diversity recoverable with that particular cultivation method. Acidovorax sp., Pseudomonas sp. and Cellulosimicrobium sp. dominated the library generated from the rhizoplane. Relative to the sweet variety, the heritage variety c ontained a high number of MTUs. The ability to detect these differences in libraries, suggests a rapid and inexpensive method of describing the diversity of bacteria cultured from the endosphere and rhizosphere of maize

Contaminant Dispersion Validation Simulations for an Urban Inspired Scenario

The atmospheric dispersion of contaminants in the wake of a large urban structure is a challenging fluid mechanics problem of interest to the scientific and engineering communities. Magnetic Resonance Velocimetry (MRV) is a relatively new technique that leverages diagnostic equipment used primarily by the medical field to make 3D engineering measurements of water flow and contaminant dispersal. SIERRA/Fuego, a computational fluid dynamics (CFD) code at Sandia National Labs is employed to make detailed comparisons to the dataset to evaluate the quantitative and qualitative accuracy of the model. The comparison exercise shows good comparison between model and experimental results, with the wake region downstream of the tall building presenting the most significant challenge to the quantitative accuracy of the model. Model uncertainties are assessed through parametric variations. Some observations are made in relation to the future utility of MRV and CFD, and some productive follow-on activities are suggested that can help mature the science of flow modeling and experimental testing

An automated quantitative image analysis pipeline of in vivo oxidative stress and macrophage kinetics

Macrophage behavior is of great interest in response to tissue injury and promotion of regeneration. With increasing numbers of zebrafish reporter-based assays, new capabilities now exist to characterize macrophage migration, and their responses to biochemical cues, such as reactive oxygen species. Real time detection of macrophage behavior in response to oxidative stress using quantitative measures is currently beyond the scope of commercially available software solutions, presenting a gap in understanding macrophage behavior. To address this gap, we developed an image analysis pipeline solution to provide real time quantitative measures of cellular kinetics and reactive oxygen species content in vivo after tissue injury. This approach, termed Zirmi, differs from current software solutions that may only provide qualitative, single image analysis, or cell tracking solutions. Zirmi is equipped with user-defined algorithm parameters to customize quantitative data measures with visualization checks for an analysis pipeline of time-based changes. Moreover, this pipeline leverages open-source PhagoSight, as an automated keyhole cell tracking solution, to avoid parallel developments and build upon readily available tools. This approach demonstrated standardized space- and time-based quantitative measures of (1) fluorescent probe based oxidative stress and (2) macrophage recruitment kinetic based changes after tissue injury. Zirmi image analysis pipeline performed at execution speeds up to 10-times faster than manual image-based approaches. Automated segmentation methods were comparable to manual methods with a DICE Similarity coefficient > 0.70. Zirmi provides an open-source, quantitative, and non-generic image analysis pipeline. This strategy complements current wide-spread zebrafish strategies, for automated standardizations of analysis and data measures

Intergroup variation in oestrogenic plant consumption by black-and-white colobus monkeys

Endocrine-active phytochemicals (EAPs) are a potentially important component of the tropical plant foods of many primate species due to their interactions with hormones and potential effects on reproduction and behavior. If EAPs, such as phytoestrogens, do significantly affect primate biology in their natural environment, then variation in exposure to these chemicals should relate to variation in physiological or behavioral outcomes. Therefore, we quantified the diet of eight black-and-white colobus monkey groups (Colobus guereza) living in Kibale National Park, Uganda, for one year and analyzed their plant foods for estrogenic activity using transient transfection assays. The percent of diet from these estrogenic plant items varied across groups from 1.24% (± SD 1.65) to 5.85% (± SD 4.51), however this variation was not statistically significant given seasonal variation within the same group. Additionally, grooming was not correlated with phytoestrogen consumption, except for in one group. This lack of an effect was likely due to the low levels of consumption of estrogenic plants compared to previous studies that did document a grooming effect. Examining intergroup variation in other primate species that consume a greater quantity of EAPs in their diet will provide further insight into physiological and behavioral effects of consumption on primate ecology

Intergroup variation in oestrogenic plant consumption by black‐and‐white colobus monkeys

Endocrine-active phytochemicals (EAPs) are a potentially important component of the tropical plant foods of many primate species due to their interactions with hormones and potential effects on reproduction and behavior. If EAPs, such as phytoestrogens, do significantly affect primate biology in their natural environment, then variation in exposure to these chemicals should relate to variation in physiological or behavioral outcomes. Therefore, we quantified the diet of eight black-and-white colobus monkey groups (Colobus guereza) living in Kibale National Park, Uganda, for one year and analyzed their plant foods for estrogenic activity using transient transfection assays. The percent of diet from these estrogenic plant items varied across groups from 1.24% (± SD 1.65) to 5.85% (± SD 4.51), however this variation was not statistically significant given seasonal variation within the same group. Additionally, grooming was not correlated with phytoestrogen consumption, except for in one group. This lack of an effect was likely due to the low levels of consumption of estrogenic plants compared to previous studies that did document a grooming effect. Examining intergroup variation in other primate species that consume a greater quantity of EAPs in their diet will provide further insight into physiological and behavioral effects of consumption on primate ecology