Case study: Basebone, SL, International Reporting"

Bilingual accounting firm services both in English and Spanish. International mindset professionals with international experienceLas empresas que desarrollan su actividad en varios países deben elaborar sus cuentas anuales conforme a la normativa propia de los países en los que desarrolla su actividad. Ello obliga a que las sociedades dependientes deban “reportar” información elaboradas conforme a la normas contables del país dónde se encuentra ubicada la matriz. En la presente conferencia se aborda el proceso de conversión de las cuentas anuales elaboradas en formato del PGC español a las normas contables inglesas, tomando como ejemplo un grupo de empresas real.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Climate is a Physical Matter

Definitely, it is the human being who is at the origin of the climatic disturbance that we are currently living! Without comparison with the natural climate changes that represent the history of the Earth's climate nearly 4.5 billion years ago. It is the position of the earth in relation to the sun that defines its global climate, like the different planets of the solar system. These are the atmospheric particles (gas molecules, aerosols and clouds) which share different roles of interactions with the flux of incident solar radiation, and cause it to undergo a more or less significant attenuation depending on the composition of the column of air crossing. Thus the treatment of the climate issue, while being complex, is basically a physical treatment! Measurements of optical thicknesses at different terrestrial locations show an irrefutable increasing radiative forcing due to the increase in the concentration of CO2 and anthropogenic aerosols, unprecedented for a million years and reflecting the activity of nearly 8 billion inhabitants

Perception and preference of umami-taste-containing foods based on olfaction and (or) gustation

This study aimed at testing the ability to perceive and identify smells and tastes and determining the role of olfaction in the perception and preference of foods containing umami taste in both sexes. It covered a sample of 28 naive subjects aged 12-65 years, men and women, chosen at random, belonging mainly to the city of Meknes (Morocco). Our study consisted of three experimental tests: One test of smelling and two tests of tasting, with or without a disturbing odor. The tests were carried out according to the IMANOR standard ISO 6658: 2007. Qadid (air-dried salted meat) was similar to plain meat with respect to perception and preference. This food would not be able to represent the umami taste. The presence of a strong lemon smell reduced cheese identification by gustation. This food would contribute to flavor more by its taste than by its smell. Women were more effective in detecting onion by gustation as well as by olfaction; whereas men were more efficient in detecting cheese by both routes. However, it seems that the impact of olfaction on choice is not gender dependent

Treatment of Low Quality Forages by Hydrogen Peroxide and(or) Anhydrous Ammonia and Their Utilization in Ruminant Nutrition

Three experiments were conducted to evaluate low quality forages treatment by anhydrous ammonia (NH3) and(or) hydrogen peroxide (H2O2). In experiment I, a control and three treatments of barley straw were compared: NH3, NH3 after rehydration of the straw with water (NH3+H2O), and NH3 after rehydration with a H2O2 solution (NH3+H2O2). Forages were fed, with a supplement, at two levels of intake (ad libitum and 75% of ad lib.). Treatments were administered in a split-plot in a Latin square design to 8 ewes. Total collections and rumen digesta measurements were made. Ammoniation, rehydration, and H2O2 increased primarily dry matter intake (DMI) but also digestibility of different nutrients. A similar trend was observed in rumen fermentation characteristics. Dry matter (DM) digestibility was slightly raised by limiting DMI. Digestible DMI (DDMI) was correlated with both the increase of forage CP content and the decrease of forage neutral detergent fiber. Water intake and output were highly correlated with fiber. Intake and digestibility better than acid detergent lignin insoluble ash (ADLIA). Both markers were adequate in determining hemicellulose digestibility. In experiment II, ten solutions were prepared to rehydrate wheat straw. Six solutions were adjusted (with NaOH) to a pH of 9, 11, or 13 and contained 2% H2O2. Four solutions had a pH of 7 or 11 and contained no H2O2. Half of the straws were treated with NH3. In situ DM disappearance (DMD) of the different straws was measured at different times in 10 Holstein cows and three periods (Incomplete block design). The evolution of DMD was slow and almost linear. The positive effect of ammoniation on DMD was consistently apparent at all pH levels though depressed at pH 11. The effect of H2O2 was minor, but was complementary with ammoniation. In experiment III, mature baltic rush (Juncus balticus Willd.) was either treated or not with NH3. Eight wethers had ad libitum access to the nonsupplemented forages in a cross-over design. total collections and rumen digesta measurements were made. DMI and DDMI were not affected by treatment, but DM digestibility was decreased by ammoniation

Binding energy of excitons in parabolic quantum wells in uniform electric and magnetic fields

Parameterized equations have been derived using variational calculation for energy levels of Wannier excitons in 2D-parabolic quantum wells in uniform electric and magnetic fields. The formulation has been performed in the framework of the effective mass approximation and two-band model. Illustrations have been given for GaAlAsGaAs-GaAlAs and CdMnTe-CdTe-CdMnTe parabolic quantum wells. The comparison with existing data displays good agreement

Design and PIL Test of High Performance MPPT Controller Based on P&O-Backstepping Applied to DC-DC Converter

This paper presents the design, test and validation process of the maximum power point tracking (MPPT) based on the Perturb and Observe backstepping controller. The design of this robust controller follows a sequence of two tests of the validated model-based design (MBD) approach. Our contribution is to give a roadmap for designing, testing and validating embedded software for MPPT algorithms. Perturb and observe algorithm is used to generate the reference voltage which is used by the backstepping controller to generate the maximum power. Then, after simulation of all these techniques, generated optimized C code for the STM32F4 microcontroller is necessary to test the controller on embedded platform. Therefore, the algorithm of MPPT is simulated by Model in the Loop (MIL) and Processor in the Loop (PIL) techniques. The results show that the proposed system has full control over reference power, for different atmospheric changes, by backstepping and integrating into a 32-bit ARM microcontroller. In all of the various tests, the embedded software developed demonstrates high compliance and high performance with MPPT requirements

A theoretical model for exciton binding energies in rectangular and parabolic spherical finite quantum dots

. Using the variational method in real space and the effective-mass theory, we present quite an advanced semi-analytic approach susceptible for calculating the binding energy Eb of Wannier excitons in semiconductor quantum dot structures with rectangular and parabolic shapes of the confining potential in the so-called strong-confinement regime. Illustration is given for CdS, ZnSe, CdSe, GaAs structures of crystallites for both rectangular and parabolic quantum dots, and it displays a very good agreement between the experimental and theoretical results reported in literature

La communauté Imraguen sous le prisme du genre

Les Imraguen est une communauté du sud marocain, qui se prolonge jusqu’au littoral mauritanien. Une population qui s’identifie culturellement à un environnement marin, s’y ressource et en exploite les richesses. Cet espace maritime est construit par des pratiques techniques et socioculturelles, des valeurs et des représentations qui structurent le rapport des humains à la mer et définissent les modes de gouvernance associés.Tous ces aspects se dessinent sur un fond culturel régi par des différenciations et des enjeux de pouvoir complexes, à multiples facteurs discriminants intersectionnels, qui animent les vécus des hommes et des femmes. Il est question d’une division de travail impliquant des représentations, des rôles et des statuts sexués, selon une différenciation sociale ancrée. Les hommes s’occupent de la pêche, les femmes sont chargées du traitement du poisson, et au-delà de cette répartition des tâches, se forge tout un système social à portée anthropologique. Un système imbriqué dans un contexte saharien hiérarchisé, et qui semble dévaloriser l’activité maritime et marginaliser ceux qui choisissent d’en faire un mode d’être