Teoría y práctica de la contabilidad intermedia

El objetivo del presente documento es brindar material de estudio a los alumnos de contabilidad intermedia. Cada capítulo contiene tres secciones: teoría, ejercicios resueltos y ejercicios propuestos. La sección teórica trata los aspectos más importantes de cada tema, tomando ejemplos didácticos para su fácil comprensión. De otro lado, las secciones prácticas, con ejercicios resueltos y ejercicios propuestos, permiten aplicar los conceptos revisados anteriormente

Análisis del desabastecimiento del agua en el municipio de Uribia en la Guajira, aplicando herramientas de SIG

Planteamiento e identificación de los Geo procesos.Escasez de agua en Uribia- La Guajira, el cual se hace un análisis de vulnerabilidad a través del índice de desabastecimiento para determinar las zonas con mayor impacto por la falta de este recurso hídrico.Water scarcity in Uribia-La Guajira, for which a vulnerability analysis is carried out through the shortage index to determine the areas with the greatest impact due to the lack of this water resource

Social vulnerability to climatic shocks is shaped by urban accessibility

Despite growing interest in urban vulnerability to climatic change, there is no systematic understanding of why some urban centers have greater social vulnerability than others. In this article, we ask whether the social vulnerability of Amazonian cities to floods and droughts is linked to differences in their spatial accessibility. To assess the accessibility of 310 urban centers, we developed a travel network and derived measures of connectivity and geographical remoteness. We found that 914,654 people live in roadless urban centers (n = 68) located up to 2,820km from their state capital. We then tested whether accessibility measures explained interurban differences in quantitative measures of social sensitivity, adaptive capacity, and an overlooked risk area, food system sensitivity. Accessibility explained marked variation in indicators of each of these dimensions and, hence, for the first time, we show an underlying spatial basis for social vulnerability. For instance, floods pose a greater disease risk in less accessible urban centers because inadequate sanitation in these places exposes inhabitants to environmental pollution and contaminated water, exacerbated by poverty and governance failures. Exploring the root causes of these spatial inequalities, we show how remote and roadless cities in Amazonia have been historically marginalized and their citizens exposed to structural violence and economic disadvantage. Paradoxically, we found that places with the highest social vulnerability have the greatest natural and cultural assets (rainforest, indigenous peoples, and protected areas). We conclude that increasing accessibility through road building would be maladaptive, exposing marginalized people to further harm and exacerbating climatic change by driving deforestation

Ways of doing and saying

Esta colección de Editorial UNAB presenta reflexiones sobre asuntos de actualidad dentro de la comunicación social, escritos por profesores de la Universidad Autónoma de Bucaramanga e invitados especiales a la institución, como aporte al debate sobre este campo del conocimiento, el oficio y la profesión.This collection of Editorial UNAB presents reflections on current issues within social communication, written by professors from the Universidad Autónoma de Bucaramanga UNAB and special guests at the institution, as a contribution to the debate on this field of knowledge, trade and profession

Altered gene expression by sedaxane increases PSII efficiency, photosynthesis and growth and improves tolerance to drought in wheat seedlings

Succinate dehydrogenase inhibitor (SDHI) fungicides have been shown to increase PSII efficiency and photosynthesis under drought stress in the absence of disease to enhance the biomass and yield of winter wheat. However, the molecular mechanism of improved photosynthetic efficiency observed in SDHI-treated wheat has not been previously elucidated. Here we used a combination of chlorophyll fluorescence, gas exchange and gene expression analysis, to aid our understanding of the basis of the physiological responses of wheat seedlings under drought conditions to sedaxane, a novel SDHI seed treatment. We show that sedaxane increased the efficiency of PSII photochemistry, reduced non-photochemical quenching and improved the photosynthesis and biomass in wheat correlating with systemic changes in the expression of genes involved in defense, chlorophyll synthesis and cell wall modification. We applied a coexpression network-based approach using differentially expressed genes of leaves, roots and pregerminated seeds from our wheat array datasets to identify the most important hub genes, with top ranked correlation (higher gene association value and z-score) involved in cell wall expansion and strengthening, wax and pigment biosynthesis and defense. The results indicate that sedaxane confers tolerant responses of wheat plants grown under drought conditions by redirecting metabolites from defense/stress responses towards growth and adaptive development

Teletraffic Analysis of DoS and Malware Cyber Attacks on P2P Networks under Exponential Assumptions

Peer-to-peer (P2P) networks are distributed systems with a communication model in which no central authority governs the behavior of individual peers. These networks currently account for a considerable percentage of all bandwidth worldwide. However, this communication model also has a clear disadvantage: it has a multitude of vulnerabilities and security threats. The nature of the P2P philosophy itself means that there is no centralized server responsible for uploading, storing, and verifying the authenticity of the shared files and packets. A direct consequence of this is that P2P networks are a good choice for hackers for the spread of malicious software or malware in general since there is no mechanism to control what content is shared. In this paper, we present a mathematical model for P2P networks to study the effect of two different attacks on these systems, namely, malware and denial of service. To analyze the behavior of the cyber attacks and identify important weaknesses, we develop different Markov chains that reflect the main dynamics of the system and the attacks. Specifically, our model considers the case in which a certain number of nodes are infected with a cyber worm that is spread throughout the network as the file is shared among peers. This allows observation of the final number of infected peers when an initial number (we evaluate the system for from 1 to 14 initial nodes) of malicious nodes infect the system. For the DoS attack, our model considers the portion of peers that are unable to communicate and the average attack duration to study the performance degradation of such an attack. A two-pronged approach was used to study the impact of the attacks on P2P networks; the first focused only on the P2P network, and the second focused on the attacks and the network

Apego adulto y perdón a la expareja en el contexto del divorcio-separación

Background: In the context of understanding the adaptation to divorce-separation, the relevance of forgiveness has been highlighted, because it is related to a better post-separation adaptation to this life transition. Objective: The aim of this study was to evaluate the relationship between attachment and forgiveness towards the former partner in divorced-separated people, and secondarily, to examine the moderating role of sex in this association. Method: A sample of 490 participants was evaluated, who completed self-report measures of romantic attachment and forgiveness of the former partner. Results: The analyzes, performed using structural equation modeling, indicate that only attachment anxiety was associated with lower levels of forgiveness to the former partner, but not attachment avoidance, and this relationship operated in a similar way for men and women. Conclusions: Unlike the studies carried out in ongoing relationships regarding the link attachment-forgiveness, our results expand previous evidence, showing that in the specific context of divorce-separation, anxiety but not avoidance of attachment would be associated with lower levels of forgiveness.Contexto: No marco da compreensão da adaptação ao divórcio-separação se coloca a importância do perdão, uma vez que isso resultaría em uma melhor adaptação desta transição na vida. Objetivo: O objetivo deste estudo foi avaliar a relação entre apego e perdão para ex-companheiros de pessoas divorciadas e, secundariamente, examinar o papel modelador do sexo na associação apego-perdão. Método: Foi avaliada uma amostra de 490 participantes chilenos, que respoderam à medidas de auto-relato do apego adulto e perdão do ex-companheiro. Resultados: As análises, realizadas mediante equações estruturais, indicaram que somente a ansiedade do apego se associou a menores níveis de perdão ao excompanheiro, não ocorrendo a evitação do apego, e esta relação operou de modo similar para homens e mulheres. Conclusões: Na contramão dos estudos realizados em relações de companheiros, no que se refere ao vínculo apego-perdão, nossos resultados ampliam a evidência prévia, ao assinalar que no contexto específico do divórcio-separação a ansiedade, e não a evitação do apego, se associaria a níveis menores de perdão.Antecedentes: En el marco de la comprensión de la adaptación al divorcio-separación, la literatura ha planteado la importancia del perdón, dado que se relacionaría con una mejor adaptación a esta transición vital. Objetivo: El objetivo de este estudio fue evaluar la relación entre el apego y el perdón hacia la expareja en personas divorciadas, y secundariamente, examinar el rol moderador del sexo del participante en la asociación apego-perdón. Método: Evaluamos una muestra de 490 participantes chilenos, quienes completaron medidas de auto-reporte del apego adulto y perdón a la expareja. Resultados: Los análisis, realizados mediante ecuaciones estructurales, indican que solo la ansiedad del apego se asoció a menores niveles de perdón a la expareja, no así la evitación del apego, y esta relación operó de modo similar para hombres y mujeres. Conclusiones: A diferencia de los estudios realizados en relaciones de pareja en curso respecto del vínculo apego-perdón, nuestros resultados amplían evidencia previa, al mostrar que en el contexto específico del divorcio-separación, la ansiedad, pero no la evitación del apego se asociaría a menores niveles de perdón

Beneficios de la prescripción del ejercicio físico en atención primaria

5 páginasObjetivo: mostrar los beneficios de la adecuada prescripción del ejercicio en pacientes sanos y en aquellos con patologías como obesidad, Diabetes mellitus tipo 2, hipertensión arterial, asma y osteoartrosis. Material y métodos: investigación documental. Estudio descriptivo, longitudinal y retrospectivo. Se realizó entre los meses de enero a mayo del año 2012. Incluyó la búsqueda de artículos publicados en revistas científicas sanitarias tanto de originales como artículos de revisión en las siguientes bases de datos: Cochrane, PubMed y Science Direct. Resultados: por medio del análisis de 37 artículos seleccionados se ratifica que la actividad física y el ejercicio pueden ser un medio de prevención y rehabilitación en el caso de enfermedades que tienen factores de riesgo modificables. Conclusiones: el reto del médico familiar consiste en individualizar a cada paciente, considerando factores como el ciclo vital individual, sexo, limitaciones físicas, patologías de base y estado de salud. Asimismo, deberá apoyar al paciente a fin de que éste involucre la actividad física y el ejercicio en su vida cotidiana