Classroom learning and the perception of social responsibility amongst graduate students of management accounting

This study analyzes how learning about social responsibility (SR) can modify the perceptions of university students about the importance of responsible behavior on the part of companies. To this end, a questionnaire was designed and administered to Management Accounting students before (n = 128) and after (n = 71) receiving two training activities on SR. The descriptive results obtained testify to the importance of SR in the views of the sampled students, both before and after receiving the specific learning in SR. In this latter moment, students demonstrated a vision highly committed to the need for SR to be part of the economic agenda. The results also show that there was a significant change in the perception of SR and its implications in terms of benefits and costs before and after receiving the training. All of this suggests that SR training has partially modified students’ perceptions of SR. This paper provides important insights that could be leveraged by university and business school managers for the purpose of designing or modifying curricula related to SR. At the same time, it evaluates the potential of SR learning as a tool for modifying attitudes.Proyecto de Innovación Docente de la Universidad de Jaén “Active learning of Social Responsibility within the Management Accounting subjects”, I2D-UJA 2016–201

All-particle cosmic ray energy spectrum measured by the HAWC experiment from 10 to 500 TeV

We report on the measurement of the all-particle cosmic ray energy spectrum with the High Altitude Water Cherenkov (HAWC) Observatory in the energy range 10 to 500 TeV. HAWC is a ground based air-shower array deployed on the slopes of Volcan Sierra Negra in the state of Puebla, Mexico, and is sensitive to gamma rays and cosmic rays at TeV energies. The data used in this work were taken from 234 days between June 2016 to February 2017. The primary cosmic-ray energy is determined with a maximum likelihood approach using the particle density as a function of distance to the shower core. Introducing quality cuts to isolate events with shower cores landing on the array, the reconstructed energy distribution is unfolded iteratively. The measured all-particle spectrum is consistent with a broken power law with an index of $-2.49\pm0.01$ prior to a break at $(45.7\pm0.1$) TeV, followed by an index of $-2.71\pm0.01$. The spectrum also respresents a single measurement that spans the energy range between direct detection and ground based experiments. As a verification of the detector response, the energy scale and angular resolution are validated by observation of the cosmic ray Moon shadow's dependence on energy.Comment: 16 pages, 11 figures, 4 tables, submission to Physical Review

Stability of SARS-CoV-2 spike antigens against mutations

Modern health care needs preventive vaccines and therapeutic treatments with stability against pathogen mutations to cope with current and future viral infections. At the beginning of the COVID-19 pandemic, our analytic and predictive tool identified a set of eight short SARS-CoV-2 S-spike protein epitopes that had the potential to persistently avoid mutation. Here a combination of genetic, Systems Biology and protein structure analyses confirm the stability of our identified epitopes against viral mutations. Remarkably, this research spans the whole period of the pandemic, during which 93.9% of the eight peptides remained invariable in the globally predominant 43 circulating variants, including Omicron. Likewise, the selected epitopes are conserved in 97% of all 1,514 known SARS-CoV-2 lineages. Finally, experimental analyses performed with these short peptides showed their specific immunoreactivity. This work opens a new perspective on the design of next-generation vaccines and antibody therapies that will remain reliable against future pathogen mutations.Dr. Lozano-Perez acknowledges the European Commission ERDF/FEDER Operational Program 'Murcia' CCI No. 2007ES161PO001 (Project No. 14-20/20). Miodrag Grbic acknowledges support from the NSERC Discovery grant (Canada). This work also has received funding from the Department of Education of the Basque Government via the Consolidated Research Group MATH MODE (IT1456-22). Besides, Ildefonso Martinez De la Fuente and Iker Malaina were supported by the UPV/EHU and Basque Center of Applied Mathematics, grant US21/27N

Observation of Anisotropy of TeV Cosmic Rays with Two Years of HAWC

After two years of operation, the High-Altitude Water Cherenkov (HAWC) Observatory has analyzed the TeV cosmic-ray sky over an energy range between $2.0$ and $72.8$ TeV. The HAWC detector is a ground-based air-shower array located at high altitude in the state of Puebla, Mexico. Using 300 light-tight water tanks, it collects the Cherenkov light from the particles of extensive air showers from primary gamma rays and cosmic rays. This detection method allows for uninterrupted observation of the entire overhead sky (2~sr instantaneous, 8.5~sr integrated) in the energy range from a few TeV to hundreds of TeV. Like other detectors in the northern and southern hemisphere, HAWC observes an energy-dependent anisotropy in the arrival direction distribution of cosmic rays. The observed cosmic-ray anisotropy is dominated by a dipole moment with phase $\alpha\approx40^{\circ}$ and amplitude that slowly rises in relative intensity from $8\times10^{-4}$ at 2 TeV to $14\times10^{-4}$ around 30.3 TeV, above which the dipole decreases in strength. A significant large-scale ($>60^{\circ}$ in angular extent) signal is also observed in the quadrupole and octupole moments, and significant small-scale features are also present, with locations and shapes consistent with previous observations. Compared to previous measurements in this energy range, the HAWC cosmic-ray sky maps improve on the energy resolution and fit precision of the anisotropy. These data can be used in an effort to better constrain local cosmic-ray accelerators and the intervening magnetic fields.Comment: 22 pages, 14 figures, 2 tables, submission to Ap

A Prospective Study of Cranial Deformity and Delayed Development in Children

Plagiocephaly, the most common form of cranial deformity, has become more prevalent in recent years. Many authors have described a number of sequelae of poorly defined etiologies, although several gaps exist in their real scope. This study aimed to analyze the effects of physiotherapy treatments and cranial orthoses on the psychomotor development of infants with cranial deformities, complemented by protocolized postural exercises applied by the family. This prospective study on different developmental areas included a sample of 48 breastfeeding infants aged 6 to 18 months who presented with plagiocephaly (flat head syndrome). The Brunet–Lézine scale was used to perform three tests for assessing the psychomotor development of infants, thus offering a measure for global development. The results suggest that plagiocephaly is a marker for the risk of delayed development, particularly in motor and language areas. This delayed development could be improved with physiotherapy and orthopedic treatment, complemented by interventions by the infants´ relatives

1er Congreso Internacional de Modelos Mecánicos en Ingeniería Estructural

Grupo TEP 19

A eficácia informativa da demonstração do valor adicionado

O cenário mundial contemporâneo vem sendo caracterizado por significativas mudanças nas áreas social, política e econômica, com reflexos diretos no ambiente empresarial, através da imposição de novos padrões de competitividade e uma necessidade de alterações nos processos de trabalho e nas práticas de gestão. Neste contexto, a informação contábil tradicional não responde totalmente às demandas novas dos usuários com interesses diferentes daqueles contemplados nos relatórios contábeis clássicos. A Demonstração do Valor Adicionado é parte integrante deste novo grupo de relatórios desenvolvidos pela contabilidade para assistir melhor essas necessidades emergentes, visando, principalmente, a evidenciar o papel social das empresas, apresentando claramente a riqueza gerada, para que toda a sociedade conheça sua função positiva na criação de valor para a comunidade. Este trabalho apresenta aspectos relacionados ao valor adicionado pela atividade empresarial e analisa a importância deste relatório ao facilitar o entendimento da informação sócio-econômica sobre a companhia e sua relação com o ambiente onde está localizada.<br>Nowadays, the global environment is characterized by significant changes in the social, political and economic areas with direct impacts on managerial activities, through the imposition of new patterns of competitiveness and a need to change work processes and managerial practices. In this context, the traditional accounting information does not totally attend the users' new demands, whose interests are different from those contemplated in the traditional accounting reports. The Value Added Statement is part of this new group of accounting reports created to attend to those emerging needs in a better way, mainly seeking to disclose companies' social activities, clearly presenting the generated wealth so that the whole society knows about the its positive function in the creation of value for the community. This paper presents aspects related to the value added by enterprises and analyzes the importance of this report in making it easier to understand socioeconomic information about the company and its relationship with the environment in which it is located

The HAWC Real-time Flare Monitor for Rapid Detection of Transient Events

We present the development of a real-time flare monitor for the High Altitude Water Cherenkov (HAWC) observatory. The flare monitor has been fully operational since 2017 January and is designed to detect very high energy (VHE; E greater than or similar to 100 GeV) transient events from blazars on timescales lasting from 2 minutes to 10 hr in order to facilitate multiwavelength and multimessenger studies. These flares provide information for investigations into the mechanisms that power the blazars' relativistic jets and accelerate particles within them, and they may also serve as probes of the populations of particles and fields in intergalactic space. To date, the detection of blazar flares in the VHE range has relied primarily on pointed observations by imaging atmospheric Cherenkov telescopes. The recently completed HAWC observatory offers the opportunity to study VHE flares in survey mode, scanning two-thirds of the entire sky every day with a field of view of similar to 1.8 steradians. In this work, we report on the sensitivity of the HAWC real-time flare monitor and demonstrate its capabilities via the detection of three high-confidence VHE events in the blazars Markarian 421 and Markarian 501