889 research outputs found
Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development
There is a consensus within Mexican accounting historiography regarding widespread use of double entry bookkeeping by the end of the 19th Century in the realm of both private and public enterprise. However, there is conflicting and even contradictory claims as to when exactly this technique arrived to the viceroyalty of New Spain (present day Mexico) as well as its diffusion during the colonial era. In this article we address this conflict while putting forward the idea that the history of ‘modern’ accounting practice in Latin America should be framed by developments in its former colonial power. We offer the analysis of primary and secondary source material to support the view that there was continuity in the use of double entry in Spain and therefore, the so called ‘period of silence and apparent oblivion’ seems limited to the production of indigenous accounting thought (as expressed in the production of bibliographic material such as manuals and textbooks). We conclude that the history of Latin America accounting should be wary of extrapolating everyday practice by interpreting bibliographic material and proceed by examining surviving company documents as well as informal educational practices amongst organisations based in the metropolis and its then colonies.double entry, diffusion of accounting systems, knowledge transfer, Mexico (New Spain), Spain
Global market: shellfish imports as a source of reemerging food-borne hepatitis A virus infections in Spain
A total of 16 mollusk imports from South America to Spain, including clam and scallop species, were analyzed for hepatitis A virus (HAV), due to the great concern about this type of food after an important hepatitis A outbreak in eastern Spain in September 1999. In addition, clams from the stock that had caused the outbreak were also tested. Of the 17 stocks, four were positive for the presence of HAV RNA as demonstrated by RT-PCR and Southern hybridization. Contradictory analyses confirmed the results of the primary tests in all cases. The findings obtained in this work strongly support the role of mollusk imports from endemic areas of HAV as an important vehicle of hepatitis A, and demonstrate the imperative need for sanitary control measures to prevent future outbreaks of this disease
New isometry of Krall-Laguerre orthogonal polynomials in martingale spaces
In this paper we study how an inner product derived from an Uvarov
transformation of the Laguerre weight function is used in the
orthogonalization procedure of a sequence of martingales related to a Levy
process. The orthogonalization is done by isometry. The resulting set of
pairwise strongly orthogonal martingales involved are used as integrators in
the so-called chaotic representation propertyEdmundo J. Huertas is supported by a grant from Ministerio de Ciencia e Innovación (MTM
2009-12740-C03-01), and by Fundação para a Ciência e Tecnologia (FCT), ref.
SFRH/BPD/91841/2012, Portugal. Nuria Torrado is supported by Fundação para a Ciência e Tecnologia (FCT), ref.
SFRH/BPD/91832/2012, Portugal. The research of Fabrizio Leisen has been partially supported by the Spanish
Ministry of Science and Innovation through grant ECO2011-2570
On the effect of COVID-19 pandemic in the excess of human mortality. The case of Brazil and Spain
Excess of deaths is a technique used in epidemiology to assess the deaths caused by an unexpected event. For the present COVID-19 pandemic, we discuss the performance of some linear and nonlinear time series forecasting techniques widely used for modeling the actual pandemic and provide estimates for this metric from January 2020 to April 2021. We apply the results obtained to evaluate the evolution of the present pandemic in Brazil and Spain, which allows in particular to compare how well (or bad) these countries have managed the pandemic. For Brazil, our calculations refute the claim made by some officials that the present pandemic is "a little flu". Some studies suggest that the virus could be lying dormant across the world before been detected for the first time. In that regard, our results show that there is no evidence of deaths by the virus in 2019This work was supported in the form of funding in part by Ministerio de Ciencia e Innovacio´n of Spain (Grant No. PID2019-108079GB-C22/AEI/10.13039/501100011033)awarded to N
Ansiedad Futura en Adultos Jóvenes Españoles : Propiedades Psicométricas de la Dark Future Scale
Background/Objective:The Dark Future Scale (DFS) is a selfreport instrument which assesses the tendency to think about the future with anxiety, fear, and uncertainty. Although it has been applied in different populations, instrumental studies are scarce, and there is no validated Spanish version. The aim was therefore to develop a Spanish version of the scale (DFS-S) and to analyze its psychometric properties in a sample of young adults. Method:Participants were 1,019 individuals aged from 18 to 24 years. They completed the DFS-S and the IPIP-BFM-20. Validity evidence based on the internal structure, including measurement invariance across gender, as well as on relationships with personality traits was obtained. Reliability and gender differences in DFS-S scores were also examined. Results:Results supported a single-factor structure, χ2(5) = 10.79, CFI = .999, RMSEA = .034, SRMR = .016, that was invariant across gender. Reliability of test scores was satisfactory (ω= .92). In the correlation analysis, future anxiety showed a strong positive correlation with neuroticism (.42) and a moderate negative correlation with extraversion (-.25). Females scored higher than males on future anxiety. Conclusions:The DFS-S has sat-isfactory psychometric properties and it is an adequate tool for measuring future anxiety among young adults.Antecedentes/Objetivo: La Dark Future Scale (DFS) evalúa la tendencia a pensar en el futuro con ansiedad, miedo e incertidumbre. Aunque ha sido usada en diferentes poblaciones, los estudios instrumentales son es-casos y no hay una versión adaptada al español. El objetivo del estudio fue adaptarla al español (DFS-S) y analizar sus propiedades psicométricas en una muestra de adultos jóvenes. Método: Participaron 1.019 jóvenes entre 18 y 24 años. Completaron la DFS-S y el IPIP-BFM-20. Se analizan evidencias de validez basadas en la estructura interna, incluyendo la invarianza de medida según el género, y basadas en las relaciones con rasgos de personalidad, así como análisis de la fiabilidad y de las diferencias de género. Resultados: Los resultados apoyaron una estructura de un solo factor, χ2(5) = 10.79, CFI = .999, RMSEA = .034, SRMR = .016, con invarianza respecto al género, y con coeficiente de fiabilidad satisfactorio (ω= .92). Se encontró correlación positiva fuerte entre ansiedad futura y neuroticismo (.42) y una correlación negativa moderada con extraversión (-.25). Las puntuaciones en ansiedad futura fueron mayores en las mujeres. Conclusiones: Los resultados muestran propiedades psicométricas satisfactorias de la DFS-S, siendo un instrumento adecuado para medir la ansiedad futura en adultos jóvenes
Bootstrapping Conditional GANs for Video Game Level Generation
Generative Adversarial Networks (GANs) have shown im-pressive results for
image generation. However, GANs facechallenges in generating contents with
certain types of con-straints, such as game levels. Specifically, it is
difficult togenerate levels that have aesthetic appeal and are playable atthe
same time. Additionally, because training data usually islimited, it is
challenging to generate unique levels with cur-rent GANs. In this paper, we
propose a new GAN architec-ture namedConditional Embedding Self-Attention
Genera-tive Adversarial Network(CESAGAN) and a new bootstrap-ping training
procedure. The CESAGAN is a modification ofthe self-attention GAN that
incorporates an embedding fea-ture vector input to condition the training of
the discriminatorand generator. This allows the network to model
non-localdependency between game objects, and to count objects. Ad-ditionally,
to reduce the number of levels necessary to trainthe GAN, we propose a
bootstrapping mechanism in whichplayable generated levels are added to the
training set. Theresults demonstrate that the new approach does not only
gen-erate a larger number of levels that are playable but also gen-erates fewer
duplicate levels compared to a standard GAN
Los depósitos de ceniza volcánica del Pleistoceno Superior-Holoceno de la región de Tafí del Valle-Cafayate, noroeste de Argentina
[EN]We identified volcanic ash deposits, whose thickness can exceed sometimes the 4 m, in the southeastern margin of La Puna and neighbouring areas (Provinces of Tucuman and Salta, Argentina). These Late Pleistocene and Holocene deposits show the existence of a highly explosive volcanism only some few thousand years ago, without comparison with any historical volcanic episode in northwestern Argentina. We have characterized the size distribution of ash (laser diffraction), morphology of particles (SEM), mineralogy (XRD) and the geochemistry of major and trace elements in bulk sample using mass spectrometry (HR-ICP-MS). The information provided by these deposits is of great interest to size adequately the geochemical impact models of ashfall in future volcanic eruptions in the Central Volcanic Zone of the Andes, quantifying the contribution of volcanic ash to the regional geochemical balances, both with respect to nutrients (e.g., Ca and Fe) and potentially toxic elements (e.g., As and F), among other elements of interest.[ES] Se han localizado diversos depósitos de ceniza volcánica, cuyos espesores llegan a superar en ocasiones los 4 m al suroeste de La Puna y áreas limítrofes (Provincias de Tucumán y Salta, Argentina). Estos depósitos son de edad Pleistoceno Superior y Holoceno y muestran la existencia hace pocos miles de años de volcanismo altamente explosivo, sin comparación con ningún episodio volcánico histórico en el noroeste de Argentina. Se han caracterizado la distribución granulométrica de la ceniza (difracción laser), la morfología de las partículas (microscopía electrónica de barrido), mineralogía (difracción de rayos X) y la geoquímica de elementos mayores y trazas en muestra total mediante espectrometría de masas (HR-ICP-MS). La información suministrada por estos depósitos tiene gran interés a la hora de dimensionar los modelos de impacto geoquímico de la caída de ceniza de futuras erupciones volcánicas en la Zona Volcánica Central de los Andes, cuantificando la contribución de la ceniza volcánica a los balances geoquímicos regionales, tanto por lo que respecta a nutrientes (p. ej., Ca y Fe), como de elementos potencialmente tóxicos (p. ej., As y F), entre otros elementos de interés.Agradecemos el apoyo técnico del labGEOTOP (infraestructura cofinanciada por FEDER, CSIC08-4E-001) del ICTJA-CSIC; de los Grupos PEGEFA (2009-SGR-972) y GEOVOL y fue financiado por el Proyecto QUECA (CGL2011-23307).Peer reviewe
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