Sistema Contable basado en NIIF para PYMES, en la empresa Agroindustria de la Montaña S.A del municipio de Matagalpa, en el año 2015

En este trabajo de investigación se realizó un estudio sobre el Sistema Contable de la empresa Agroindustria de la Montaña S.A del Municipio de Matagalpa, Departamento de Matagalpa en el I Semestre del año 2015, con el objetivo de evaluarlo si está basado con el marco de referencia de NIIF para Pymes. Esta investigación es de vital importancia porque nos permitirá conocer cuáles son los elementos que conforman un Sistema Contable, ya que son una herramienta fundamental dentro de una organización para tener un mejor control de las operaciones y transacciones contables que se realicen, obteniendo así un mejor rendimiento y calidad de información por lo que permitirá la facilidad de análisis y la toma de decisiones por parte de la dirección. En la empresa Agroindustria de la Montaña S.A actualmente trabajan con un Sistema Contable automatizado llamado Asis en donde este controla las operaciones de Producción, Cartera, Inventario, Activo Fijo y la misma contabilidad, además están constituido legalmente y cuenta con Manual de Funciones, Manual de política, Instructivos de Cuenta aunque están en proceso de elaboración y aprobación por parte de la dirección. La NIIF para PYMES como marco de referencia busca estandarizar la elaboración y presentación de la información financiera entre periodos contables. En la empresa Agroindustria de la Montaña S.A se está evaluando la posibilidad de adoptar las NIIF para PYMES aproximadamente para el año 2019 y por ende se le hizo una propuesta de las secciones de la NIIF para PYMES que puedan aplicar de acorde al giro del negocio

Colored semi-transparent Cu-Si oxide thin films prepared by magnetron sputtering

Colored semi-transparent Cu-Si oxide thin films have been prepared by reactive magnetron sputtering from a single cathode of copper-silicon composition. Thin films of different composition and optical response were obtained by changing process parameters like the relative amount of copper in the target and the O2/Ar mixture of the reactive plasma gas. The film characteristics were analyzed by several techniques. Their optical properties (refractive index, absorption coefficient, color) have been correlated with the process parameters used in the film preparation as well as with the film stoichiometry and chemistry.Ministerio de Ciencia e Innovación CEN-20072014, MAT2010-18447, MAT2010-21228, CSD2008–00023Junta de Andalucía P09-TEP5283, CTS-518

Mechanical and Environmental Assessment of Lathe Waste as an Addiction to Concrete Compared to the Use of Commercial Fibres

The use of fibres applied to concrete in order to improve its properties is widely known. Nowadays, research is not only focused on improving mechanical properties but also on the environmental implications. The aim of this research was a mechanical and environmental comparison between different types of fibres. For this purpose, commercial fibres of three materials were used: low carbon steel, modified polyolefins, and glass fibre. In order to improve the sustainability of the sector, we also analysed and compared the performance of using a waste product, such as fibres from machining operations on lathes. For the evaluation of the mechanical properties, compression and flexural tests were carried out. The results show that the use of low carbon steel fibres increases the flexural strength by 4.8%. At the environmental level, and in particular for impact categories such as the Global Warming Potential (GWP), lathe waste fibres prove to be the most suitable. For instance, compared to glass fibres, CO2 emissions are reduced by 14.39%. This is equivalent to a total of 38 kg CO2 emissions per m3 of reinforced concrete. In addition to avoiding the consumption of 482 MJ/m3 of fossil fuels, the results of the research indicate the feasibility of using waste fibres as a substitute for commercial fibres, contributing to an improved environmental balance without losing mechanical performance

Concentrate supplementation on milk yield, methane and CO2 production in crossbred dairy cows grazing in tropical climate regions

The objective of this study was to evaluate the level of concentrate supplementation on the production and chemical composition of milk from 12 crossbred F1 dual-purpose cows ( Bos taurus – Bos indicus) and estimate the emission of CH4, N2O, and CO2 gases. The study included 12 crossbred F1 dual-purpose cows over 60 days of lactation. The cows grazed on 28% tropical native grassland and 72% Brachiaria spp. and Cynodon neumfluensis, supplemented with 0, 150, 300, and 450g of concentrate per kg daily milk production, during three experimental periods of 15 days each in a crossover design. Pasture and concentrate samples were collected and were analyzed for dry matter, crude protein, neutral detergent fiber, and acid detergent fiber. Milk production (kg d-1) was recorded daily, nitrous oxide (N2O), and emissions from excreta and daily CH4 production were calculated. Results were analyzed with the SAS MIXED procedure. Concentrate supplementation in tropical crossbred dairy cows did not improve milk yield but increased CH4 and N2O production (P < 0.0001) per cow as the concentrate increased in the diet; the Ym factor from the tropical region yielded less CH4 than the IPCC Ym model (P < 0.0001). In conclusion, the calculation of CH4 using specific emission factors for the tropical climate region is better than the IPCC default emission factors in order not to overestimate the CH4 emissions

Marca-Municipio: una revisión crítica

A pouca informação que existe sobre o conceito de marca-município e seu processo de construção justifica esta revisão crítica. A esse respeito, este artigo trata, conceitualmente, das marcas ligadas a áreas geográficas, como marca-país, marca-destino, marca-lugar e marca-território. Isso embasa o propósito deste artigo: definir um conceito e propor uma metodologia de construção para a marca-município. A metodologia utilizada para esta pesquisa incluiu o método Delphi, que contribui para este trabalho uma análise do ponto de vista de um grupo de cinco especialistas que opinaram no instrumento aplicado sobre suas percepções e conhecimentos relacionados à marca-município. Nesse sentido, também foram analisadas as diferentes conceituações de marcas geográficas e de seus modelos de construção. As conclusões salientam que o México não tem uma marca-município e esta é uma ferramenta de planejamento abrangente, que resguarda a identidade do município e procura embasar seu desenvolvimento territorial e endógeno; portanto, sua metodologia de construção deve ser baseada em um processo totalmente inclusivo.The little information that exists about the concept of municipality-brand and its construction process justifies this critical review. In this sense, the document is based, on its conceptual framework, on brands linked to geographical areas such as country-brand, destination-brand, place-brand and territory-brand. The previously exposed tackles the objective of this article: to delimit a conceptualization and propose a construction methodology for the municipality-brand. The methodology used for this research was based on the Delphi method, which contributes to this document an analysis from the point of view of a group of five experts, who give opinions in the applied instrument about their perceptions and knowledge related to the municipality-brand. Therefore, the different conceptualizations of geographical brands as well as their construction models were also analyzed. In the conclusions, note that Mexico does not have a brandmunicipality and this is a comprehensive planning tool, which protects the identity of the municipality and seeks to support the territorial and endogenous development of the municipality, therefore, its construction methodology must be based on a totally inclusive process.La poca información que existe sobre el concepto de marca-municipio y su proceso de construcción justifica la presente revisión crítica. En ese sentido, el documento versa, en su marco conceptual, sobre las marcas ligadas a espacios geográficos como marcapaís, marca-destino, marca-lugar y marca-territorio. Lo anterior abona al objetivo del presente artículo: delimitar una conceptualización y proponer una metodología de construcción para la marca-municipio. La metodología propia para esta investigación se valió del método Delphi, que aporta al presente documento, un análisis desde el punto de vista de un grupo de cinco expertos, los cuales emitieron opiniones en el instrumento aplicado sobre sus percepciones y conocimiento relacionado con la marca-municipio. En ese sentido, también se analizaron tanto las diferentes conceptualizaciones de marcas geográficas como sus modelos de construcción. En las conclusiones, se destaca que México no cuenta con una marca-municipio y esta es una herramienta de planificación integral, que resguarda la identidad del municipio y busca abonar al desarrollo territorial y endógeno del municipio, por lo tanto, su metodología de construcción debe estar fundamentada en un proceso totalmente inclusivo

Fully Automatic Method for the Visual Acuity Estimation Using OCT Angiographies

[Abstract] In this work we propose the automatic estimation of the visual acuity of patients with retinal vein occlusion using Optical Coherence Tomography by Angiography (OCTA) images. To do this, we first extract the most relevant biomarkers in this imaging modality—area of the foveal avascular zone and vascular densities in different regions of the OCTA image. Then, we use a support vector machine to estimate the visual acuity. We obtained a mean absolute error of 0.1713 between the manual visual acuity measurement and the estimated, being considered satisfactory results.Centro de Investigación de Galicia; ED431G 2019/01Xunta de Galicia; DTS18/00136Ministerio de Ciencia, Innovación y Universidades; RTI2018-095894-B-I0

Reform of the Personal Income Tax in Spain: Effects on internal mobility of the unemployed

This paper examines whether, and to what extent, the internal mobility of the unemployed in Spain was affected by a reform of the personal income tax that introduced a mobility incentive targeted at this group. The reform introduced a distinct change in the incentives to move for work for unemployed workers living in certain regions of Spain. The reform’s effectiveness is assessed by means of a difference-in-differences econometric approach, combined with nationally representative administrative data. Results suggest that the reform led, at most, to relatively few new migration flows, and account for the existence of differential migration trends between the regions that adopted the reform and those that did not

Automatic Wide Field Registration and Mosaicking of OCTA Images Using Vascularity Information

[Abstract] Optical Coherence Tomography Angiography (OCTA) constitutes a novel ophthalmological image modality that is characterized for being a non-invasive capture technique that allows a profound analysis of the vascular characteristics of the eye fundus. Given the restricted field of view of the eye fundus that offers each scan, the specialists frequently capture several complementary images that may be simultaneously analyzed to offer a complete and accurate diagnosis of the patient. In this work, we propose a fully automatic method to register complementary OCTA images and provide compositions for the same patient, generating a wide field of representation that allows a simpler and more direct analysis than the traditional tedious manual procedures. To achieve this, we based our proposal in a robust combination of representative features that are filtered by an accurate identification of the main retinal vasculature. This way, given the characteristic high irregularity in the fundus of the OCTA images, we avoid many variable areas that may interfere in the registration process, restricting the analysis to the most representative and stable structure of this image modality, the main retinal vasculature. In particular, we use Speeded-Up Robust Features (SURF) algorithm to extract representative features in the main vascular region that is extracted using a method that combines the analysis of the Hessian matrix followed by an hysteresis threshold process. Then, using a K-NN model, we perform the registration of the resulting features from the different OCTA images to be analyzed. Finally, the Random sample consensus (RANSAC) method is exploited to produce the final target mosaic. The proposed method presented satisfactory results in the validation experiments, with accurate values for the MSE index of 1.2566 and 1.6725 pixels for the registration of paired images an mosaics, respectively.Xunta de Galicia; ED431G/01Xunta de Galicia; ED431C 2016-047This work is supported by the Instituto de Salud Carlos III, Government of Spain and FEDER funds of the European Union through the DTS18/00136 research projects and by the Ministerio de Economía y Competitividad, Government of Spain through the DPI2015-69948-R research project. Also, this work has received financial support from the European Union (European Regional Development Fund - ERDF) and the Xunta de Galicia, Centro singular de investigación de Galicia accreditation 2016-2019, Ref. ED431G/01; and Grupos de Referencia Competitiva, Ref. ED431C 2016-047

[Tobacco smoking and mental health].

BACKGROUND: Smoking continues to be one of the most important health burdens worldwide. AIM: To describe smoking habits and associated risk factors in the population of Santiago, Chile. MATERIAL AND METHODS: A cross sectional study of a representative sample of the population, from 16 to 64 years old, residents of Santiago, Chile (total population: 3,237,286). A structured interview that included questions about use of tobacco, the CIS-R interviews, used for common mental disorders, were applied. RESULTS: From the sample of 4,693 households, 3,870 people were interviewed (52.2% women, 47.8% men) and 10% refused. Forty percent of the population currently smoked (52.5% men, 47.8% women). "Being a current smoker" was associated with being younger than 55, male sex, and having a common mental disorder. DISCUSSION: Smoking is highly prevalent in Chile, as compared with developed countries and with some developing countries. Gender differences in use of tobacco have decreased. A higher risk of smoking for people with mental disorders is confirmed