Normas Internacionales de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para Pymes) : Análisis del cumplimiento de la sección 28 beneficios a los empleados de la normas internacionales de información financiera para las pequeñas y medianas entidades en la empresa ZAPSA Comercial,S.A. durante el año 2016

El presente trabajo de Seminario de Graduación se realizó con el propósito de elaborar un análisis sobre el cumplimiento de la sección 28 de la NIIF para las Pymes de la empresa Zapsa Comercial, asimismo como estudio sobre las Retribuciones que tienen los trabajadores nicaragüenses como contraprestación por brindar sus servicios conforme a lo establecido en las leyes laborales de nuestro país las cuales deben ser cumplidas por los empleadores, problemática a la cual se enfrentan los trabajadores que no reciben sus estipendios conforme a las legislaciones vigentes. Identificamos las leyes y normas que regulan en materia laboral a los Beneficios a los empleados en Nicaragua, para el reconocimiento y medición de los mismos según las NIIF para las Pymes, entre dichas leyes se encuentran: ley 185 (Código del trabajo, ley 185), ley 822 (ley de concertación tributaria), la Constitución Política de Nicaragua y el decreto 40-94 (ley orgánica del INATEC). Dicha sección de la NIIF para las Pymes puede ser adoptada por cualquier empresa en Nicaragua sin incumplir con las leyes vigentes en nuestro país. Al elaborar el caso práctico para evaluar el cumplimiento de la sección 28 de las NIIF para las Pymes en la empresa Zapsa Comercial, S.A., llegamos a la conclusión que cumple con el pago de todas las retribuciones a los cuales tienen derecho los trabajadores de acuerdo a la ley, no obstante no cumple de manera exacta con la contabilización de estos, de igual manera se determinó que dicha norma proporciona los requisitos para la medición y reconocimiento de los Beneficios a los empleados, facilitando el tratamiento contable y revelación de información respecto a los mismos

Efectividad de dos protocolos de intervención fisioterapéutico en paciente con fractura de muñeca, Hospital Humberto Alvarado Vásquez, Marzo-Noviembre 2015, Masaya–Nicaragua

El estudio Tuvo como objetivo Evaluar la efectividad de dos protocolos de intervención fisioterapéutica en paciente con fractura de muñeca Hospital Humberto Alvarado Vásquez Marzo-Noviembre 2015 Describir las características demográficas a cada uno de los pacientes, Determinar las características clínicas .Comparar la efectividad de los tratamientos de fisioterapia evaluados, en relación al número de sesiones aplicadas en pacientes con fractura de muñeca. El universo consto de 23 pacientes con Fractura de Muñeca que asistieron al hospital Regional Humberto Alvarado Vásquez, la muestra fue seleccionada por conveniencia, con un total de 10 pacientes que fueron elegidos por los criterios de inclusión planteada en el estudio. La muestra fue dividida en dos grupos de 5 pacientes cada uno, Grupo (A) Control y Grupo (B) convencional más artroquinematica, a ambos grupos se realizaron valoración Musculo Esquelética Modificada, posterior a este se intervino aplicando los tratamiento correspondiente a su grupo, al finalizar se analizó los resultados de la intervención conforme a número de secciones utilizado en cada grupo para lograr la funcionabilidad de los paciente en estudio Se concluyó que la mayor influencia de la población son del sexo de femenino en edades de 46 a 60 años, con oficio ama de casa de procedencia local Masaya, escolaridad secundaria terminada, en la característica clínica encontramos Limitaciones articulares en todos los movimiento de la muñeca, pronación y supinación de antebrazo; disminución de la fuerza. Respecto a comparar la efectividad El tratamiento del grupo (B), tiene una mayor efectividad a utilizar menor número de secciones de 8 respecto al tratamiento (A)

Conditions of Knowability of Organic Life

This article focuses on the epistemological challenges of comprehending organic life. It explores the cognitive and experiential basis of the perspective that organisms are autonomous agents of their own teleological organization and development. According to Immanuel Kant and Hans Jonas, the conditions of the knowability of organic life lie within our mental faculties and inner experiences. This statement is often interpreted to mean that we cannot attain ontological knowledge about the life of an organism. Alternatively, attempts are made to “naturalize” life, i.e. to explain the self-generating capacity of an organism from the interaction of its material components. In contrast, I posit that through the active mental representation of biological processes, such as the development of a plant, we can gain first-person insight into the life forces at play, suggesting a profound connection between our cognitive processes and the dynamic and teleological nature of life. Specifically, the parallels between life and our mental capacities lie in a blend of sensory perception, imaginative activity, conceptual thought, and the agential self, mirroring the physical structure and the autopoietic, teleological and agential organization of a living organism. It is shown that these parallels comprise four types of subject-object relationships. I propose and discuss that this correlation is not merely an analogy but reflects a deep ontological correspondence between life and mind and that this correspondence can provide empirical access to the study of life through first-person experience. I advocate for a re-evaluation of the materialistic view of nature to include qualities and experiences of life and mind, proposing that life’s properties can be “naturalized” by recognizing them as qualities we experience mentally. Overall, I call for a broader approach to understanding life that incorporates both empirical evidence and phenomenological, first-person experiences

Life and Mind: The Common Tetradic Structure of Organism and Consciousness – a Phenomenological Approach

The question of the holistic structure of an organism is a recurring theme in the philosophy of biology and has been increasingly discussed again in recent years.[2] Organisms have recently been described as complex systems[3] that autonomously create, maintain and reproduce themselves[4] while constantly interacting with their environment. Key focal points include their autopoiesis[5], autonomy[6], agency[7] and teleological structure[8]. This perspective marks a significant advancement from the 20th-century viewpoint, which predominantly saw organisms as genetically programmed, randomly generated and blindly selected survival-machines. However, crucial questions about the shape and development of organisms still lack answers. Shape and development are deeply interconnected and seem to require a holistic approach. Here, I will briefly outline a phenomenological perspective which could provide a framework for seeking answers to these fundamental questions

Long-term activity of shear zones in the Dom Feliciano Belt and associated terranes (South America)

The Dom Feliciano Belt in southern Brazil and Uruguay records the superposed tectonic events that led to the assembly of southwestern Gondwana during the Neoproterozoic Brasiliano-Pan-African orogenic cycle. During the course of the orogeny, the belt and associated Precambrian domains were affected by widespread crustal deformation, leading to a complex set of shear zones. This thesis investigates the tectono-thermal history of the main shear zones in the Dom Feliciano Belt and associated terranes. Deformation conditions and the evolution of the shear zones are characterized using structural and microstructural observations, combined with quartz CPO textural analyses. New K-Ar data and a review of the literature are used to constrain this evolution in the geochronological timescale. In addition, the Phanerozoic thermal history of the study area is investigated combining (U-Th)/He analyses on zircon and apatite, thermal modelling, and K-Ar dating of fault gouges. In this way, it is possible to examine the impact of the main Neoproterozoic structures as preferential sites for reactivation. The oldest terrane boundary in the region is the Ibaré Shear Zone, which records the accretion of the Tonian juvenile São Gabriel Terrane to the Archean-Paleoproterozoic Nico Pérez Terrane as a dextral lateral ramp during SW-verging thrusting. New-K-Ar analyses suggest that it was established at ca. 760 to 740 Ma, and reactivated in the Cryogenian-Ediacaran in narrow sinistral shear zones at cooler conditions, during the formation of the Dom Feliciano Belt. The belt was formed during oblique collision between the Congo and Río de la Plata cratons, together with the Nico Pérez and Luís Alves Terranes, resulting in widespread transpression. This process was probably diachronic, with onset of transcurrent structures being recorded between ca. 650 and 620 Ma in different sectors of the belt, and led to the formation of its main terrane boundary, the Major Gercino-Dorsal do Canguçu-Sierra Ballena lineament. This shear zone system records an intense amount of pure shear and contrasting kinematics along its extension, suggesting local variations to the main horizontal compression and partitioning into different transcurrent vectors. After 600 Ma there is a decrease in wide-scale regional compression, transitioning to localized strike-slip deformation along the main shear zones, suggesting a post-collisional stage. Late ductile reactivations were active until ca. 540-530 Ma. With the cessation of the orogenic processes, the study area stabilized and achieved an intracratonic position inside Gondwana, experiencing a protracted evolution during the Phanerozoic. Exhumation during the early Paleozoic probably exposed much of the present-day crystalline basement to near-surface conditions, and was followed by regional subsidence during the sedimentation of the Paraná Basin. For most of the belt’s extension, final exhumation was achieved at the latest during the rift stage of the South Atlantic in the Lower Cretaceous, but its northernmost portion records up to 2 km of post-rift exhumation. While recurrent brittle reactivation of Neoproterozoic structures is recorded by the dating of fault gouges, this process is not reflected in the study area’s thermal history. Instead, the main structural control is by transecting fault systems, oriented perpendicular to the South Atlantic coastline. Along the south-southeastern South American passive margin, major reactivation of the inherited structures is predominantly recorded in strongly uplifted regions