Importancia de la medición de los costos ambientales en las empresas: un reto para el contador público

Los costos ambientales se han convertido en un aspecto muy importante en la toma de decisiones de las compañías, ya que estos contribuyen a fijar los precios de los productos y servicios de manera más acertada y confiable. Pero actualmente las organizaciones en el desarrollo de sus actividades económicas solo tienen en cuenta a nivel de medición de costos parámetros como el capital, materias primas, mano de obra y otros indirectos como la energía, y el agua; pero aún no han dimensionado el impacto que están generando frente a los recursos naturales y el grado de explotación de los mismos. Es por ello que se requiere establecer la importancia de la medición de los costos ambientales, para que las organizaciones tengan en cuenta este nuevo ítem en su proceso de producción, evalúen los impactos que su actividad está generando en el entorno ambiental, como pueden mitigarlos y de qué forma pueden contribuir para reparar los daños generados

ALMA Cycle 1 Observations of the HH46/47 Molecular Outflow: Structure, Entrainment and Core Impact

We present ALMA Cycle 1 observations of the HH46/47 molecular outflow using combined 12m array and ACA observations. The improved angular resolution and sensitivity of our multi-line maps reveal structures that help us study the entrainment process in much more detail and allow us to obtain more precise estimates of outflow properties than previous observations. We use 13CO(1-0) and C18O(1-0) emission to correct for the 12CO(1-0) optical depth to accurately estimate the outflow mass, momentum and kinetic energy. This correction increases the estimates of the mass, momentum and kinetic energy by factors of about 9, 5 and 2, respectively, with respect to estimates assuming optically thin emission. The new 13CO and C18O data also allow us to trace denser and slower outflow material than that traced by the 12CO maps, and they reveal an outflow cavity wall at very low velocities (as low as 0.2km/s with respect to the cores central velocity). Adding with the slower material traced only by 13CO and C18O, there is another factor of 3 increase in the mass estimate and 50% increase in the momentum estimate. The estimated outflow properties indicate that the outflow is capable of dispersing the parent core within the typical lifetime of the embedded phase of a low-mass protostar, and that it is responsible for a core-to-star efficiency of 1/4 to 1/3. We find that the outflow cavity wall is composed of multiple shells associated with a series of jet bow-shock events. Within about 3000AU of the protostar the 13CO and C18O emission trace a circumstellar envelope with both rotation and infall motions, which we compare with a simple analytic model. The CS(2-1) emission reveals tentative evidence of a slowly-moving rotating outflow, which we suggest is entrained not only poloidally but also toroidally by a disk wind that is launched from relatively large radii from the source.Comment: Accepted for publication in ApJ. 26 pages, 20 figure

The Ecuadorian Spanish version of the Juvenile Arthritis Multidimensional Assessment Report (JAMAR)

The Juvenile Arthritis Multidimensional Assessment Report (JAMAR) is a new parent/patient reported outcome measure that enables a thorough assessment of the disease status in children with juvenile idiopathic arthritis (JIA). We report the results of the cross-cultural adaptation and validation of the parent and patient versions of the JAMAR in the Ecuadorian Spanish language. The reading comprehension of the questionnaire was tested in 10 JIA parents and patients. Each participating centre was asked to collect demographic, clinical data and the JAMAR in 100 consecutive JIA patients or all consecutive patients seen in a 6-month period and to administer the JAMAR to 100 healthy children and their parents. The statistical validation phase explored descriptive statistics and the psychometric issues of the JAMAR: the 3 Likert assumptions, floor/ceiling effects, internal consistency, Cronbach\u2019s alpha, interscale correlations, test\u2013retest reliability, and construct validity (convergent and discriminant validity). A total of 23 JIA patients (17.4% systemic, 17.4% RF negative poly-arthritis, 17.4% RF positive poly-arthritis, and 47.8% other categories) and 23 healthy children were enrolled in the paediatric centre of Guayaquil. The JAMAR components discriminated well healthy subjects from JIA patients. Notably, there is no significant difference between the healthy subjects and their affected peers in the school-related problems variable. All JAMAR components revealed good psychometric performances. In conclusion, the Ecuadorian Spanish version of the JAMAR is a valid tool for the assessment of children with JIA and is suitable for use both in routine clinical practice and clinical research

Early impact on sleep and mental health during the mandatory social isolation of COVID-19 outbreak: an obser vational cross-sectional study carried out in Argentina

Introduction: The mandatory social isolation (MSI) due to the pandemic caused by COVID-19 in the world produced many changes in sleep and different areas of mental health. Objectives: To evaluate the early effects of MSI on sleep, anxiety, and depression in Argentina. Material and Methods: An anonymous observational cross-sectional web-based study was distributed throughout the country and was completed by 2,594 respondents to analyze demographic information, quality of sleep, REM sleep-related events, depressive, and anxiety symptoms. Results: The study revealed that 53, 21, 22, 23, and 16% of people surveyed were poor sleepers, had dream-related behaviors, nightmares, depression, and anxiety symptoms, respectively. Multivariate logistic regression showed a positive correlation between anxiety, being a poor sleeper, and having nightmares. Conclusion: We identified the early effects of MSI on sleep quality, dreaming activity, anxiety, and depression in Argentina during the COVID-19 outbreak. Our findings can be used to formulate sleep and psychological interventions to improve mental health during the pandemic and post-pandemic times

Studying the Outflow-Core Interaction with ALMA Cycle 1 Observations of the HH46/47 Molecular Outflow

We present preliminary analysis of ALMA cycle 1 12m array ^(12)CO /^(13)CO /C^(18)O data of the HH 46/47 molecular outflow. ^(13)CO and C^(18)O trace relatively denser outflow material than ^(12)CO and allow us to trace the outflow to lower velocities than what it possible using only the ^(12)CO emission. Interestingly, the cavity wall of the red lobe can be seen at velocity as low as 0.2 km/s. Using C^(18)O, we are now able to estimate the optical depth of ^(13)CO, and then use the corrected ^(13)CO emission to further and better correct the ^(12)CO emission and estimate the mass, momentum, and kinetic energy of the outflow. Moreover, C^(18)O reveals a flattened rotational structure at the center, likely to be a rotational envelope infalling onto an inner Keplerian disk

Design of two alternative routes for the synthesis of naftifine and analogues as potential antifungal agents

Two practical and efficient approaches have been implemented as alternative procedures for the synthesis of naftifine and novel diversely substituted analogues 16 and 20 in good to excellent yields, mediated by Mannich-type reactions as the key step of the processes. In these approaches, theγ-aminoalcohols 15 and 19 were obtained as the key intermediates and their subsequent dehydration catalyzed either by Brønsted acids like H2SO4 and HCl or Lewis acid like AlCl3, respectively, led to naftifine, along with the target allylamines 16 and 20. The antifungal assay results showed that intermediates 18 (bearing both a β-aminoketo- and N-methyl functionalities in their structures) and products 20 were the most active. Particularly, structures 18b, 18c, and the allylamine 20c showed the lowest MIC values, in the 0.5-7.8 μg/mL range, against the dermatophytes Trichophyton rubrum and Trichophyton mentagrophytes. Interesting enough, compound 18b bearing a 4-Br as the substituent of the phenyl ring, also displayed high activity against Candida albicans and Cryptococcus neoformans with MIC80 = 7.8 μg/mL, being fungicide rather than fungistatic with a relevant MFC value = 15.6 μg/mL against C. neoformans.Fil: Abonia, Rodrigo. Universidad del Valle; ColombiaFil: Garay, Alexander. Universidad del Valle; ColombiaFil: Castillo, Juan C.. Universidad del Valle; Colombia. Universidad Pedagógica y Tecnológica de Colombia; ColombiaFil: Insuasty, Braulio. Universidad del Valle; ColombiaFil: Quiroga, Jairo. Universidad del Valle; ColombiaFil: Nogueras, Manuel. Universidad de Jaén; EspañaFil: Cobo, Justo. Universidad de Jaén; EspañaFil: Butassi, Estefanía. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Departamento de Química Orgánica. Área Farmacognosia; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Biología Molecular y Celular de Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Biología Molecular y Celular de Rosario; ArgentinaFil: Zacchino, Susana Alicia Stella. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Departamento de Química Orgánica. Área Farmacognosia; Argentin

The Argentinian Spanish version of the Juvenile Arthritis Multidimensional Assessment Report (JAMAR)

The Juvenile Arthritis Multidimensional Assessment Report (JAMAR) is a new parent/patient reported outcome measure that enables a thorough assessment of the disease status in children with juvenile idiopathic arthritis (JIA). We report the results of the cross-cultural adaptation and validation of the parent and patient versions of the JAMAR in the Argentinian Spanish language. The reading comprehension of the questionnaire was tested in 10 JIA parents and patients. Each participating centre was asked to collect demographic, clinical data and the JAMAR in 100 consecutive JIA patients or all consecutive patients seen in a 6-month period and to administer the JAMAR to 100 healthy children and their parents. The statistical validation phase explored descriptive statistics and the psychometric issues of the JAMAR: the three Likert assumptions, floor/ceiling effects, internal consistency, Cronbach\u2019s alpha, interscale correlations, test\u2013retest reliability, and construct validity (convergent and discriminant validity). A total of 373 JIA patients (23.1% systemic, 30.8% oligoarticular, 28.1% RF negative polyarthritis, 18% other categories) and 100 healthy children were enrolled in five centres. The JAMAR components discriminated well healthy subjects from JIA patients. Notably, there was no significant difference between healthy subjects and their affected peers in the school-related item. All JAMAR components revealed good psychometric performances. In conclusion, the Argentinian Spanish version of the JAMAR is a valid tool for the assessment of children with JIA and is suitable for use both in routine clinical practice and clinical research

Estado del clima en Argentina 2021

Fil: Skansi, María de los Milagros. Servicio Meteorológico Nacional. Dirección Nacional de Ciencia e Innovación en Productos y Servicios. Dirección Central de Monitoreo del Clima; Argentina.Fil: Poggi, María Mercedes. Servicio Meteorológico Nacional. Dirección Nacional de Ciencia e Innovación en Productos y Servicios. Dirección Central de Monitoreo del Clima; Argentina.Fil: Flores, Karina. Servicio Meteorológico Nacional. Dirección Nacional de Ciencia e Innovación en Productos y Servicios. Dirección Central de Monitoreo del Clima; Argentina.Fil: Garay, Norma. Servicio Meteorológico Nacional. Dirección Nacional de Ciencia e Innovación en Productos y Servicios. Dirección Central de Monitoreo del Clima; Argentina.El presente informe realiza una evaluación de las condiciones climáticas que afectaron a la Argentina durante el 2021. De acuerdo con las mediciones, la temperatura media del país fue superior a lo normal con respecto al período climatológico de referencia. La región con mayores anomalías positivas fue la Patagonia, donde se quebró el récord histórico de calor anual. Para Argentina, el 2021 se ubica como el quinto año más caliente desde 1961. Las estaciones situadas en el sector antártico también registraron condiciones más cálidas que el promedio. Se observó el año más cálido en las bases Orcadas y Esperanza desde 1961

Estado del Clima en Argentina 2022 : reporte final

Fil: Skansi, María de los Milagros. Servicio Meteorológico Nacional. Dirección Nacional de Ciencia e Innovación en Productos y Servicios. Dirección Central de Monitoreo del Clima; Argentina.El presente reporte del Servicio Meteorológico Nacional (SMN) realiza una evaluación de las condiciones climáticas que afectaron a la Argentina durante 2022. El 2022 fue levemente más cálido que el promedio. Se situó entre los 20 años más cálidos desde 1961 pero entre los más fríos de la última década. Se caracterizó por comenzar y terminar con con- diciones extremadamente calurosas, y por un período anormalmente frío durante el otoño e inicio del invierno. En las estaciones antárticas también se registraron temperaturas mayores que el promedio