Interpretando el Estado de Cambios de Patrimonio Neto de las cooperativas

With the adoption of IFRS the Statement of Changes in Equity is mandatory. This new situation has increased the interest in a statement, traditionally little known in the cooperative field. In this paper we analyze the documents making up this statement, and we also provide information on the appropriate accounting treatment for some very common operations in the cooperative societies, such as capital grants, operational programs, or reclassification of social capital. Finally, we also propose guidelines to follow for users of cooperatives accounts to deal with the analysis of the financial statements and extract all the information that it provides.Con la adopción de las NIIF, el Estado de Cambios en el Patrimonio Neto (ECPN) ha adquirido un carácter obligatorio. En particular, para las cooperativas se requiere dicho estado en las cuentas que se cierren a final de 2011, o a lo largo de 2012, si el ejercicio no coincide con el año natural. Coincidiendo con su obligatoriedad, surge el interés por un estado contable tradicionalmente poco conocido en el ámbito cooperativista. En este trabajo analizamos los documentos que integran el ECPN, y proporcionamos información sobre la inclusión de operaciones especialmente ligadas a la actividad de las cooperativas, como son las subvenciones de capital, los programas operativos, o la reclasificación del capital social, entre otras. Finalmente, también proponemos pautas a seguir para que los usuarios de la contabilidad de las cooperativas puedan afrontar el análisis del ECPN y extraigan conclusiones de toda la información que proporciona

Gingival and submandibular lymph node metastasis of sigmoid colon adenocarcinoma

Introduction: Metastatic tumors of oral and maxillofacial region compromise 1% of all malignant oral neoplasms. Most commonly affect the jaw bone and less commonly intraoral soft tissues. They originate mainly from primary tumors of lung, breast, colon-rectum, prostate and kidney. Case report: a 77 years old man with history of sigmoid colon adenocarcinoma and liver metastasis. Two years later of being free of disease, he presented with submandi- bular lymphadenopathy and a gingival mass in right upper jaw. Fine needle aspiration of the node and biopsy of the gingival mass were performed. The cytological smears showed cohesive cell groups on a necrotic background. Biopsy examination showed subepithelial infiltration by neoplasm of glandular pattern with immunoreactivity for keratin 20 and carcinoembryonic antigen. A definitive diagnosis of node and oral metastases of colon adenocarcinoma was made. Discussion: Metastases in the oral and maxillofacial region are very uncommon and usually represent an advanced stage and disseminated disease. They present non specific radiologic and clinical features so it is imperative to reach a definitive diagnosis the cytological/histological examination. Because of its rarity, the diagnosis of metastases in the oral region are a challenging, both to the clinician and to the pathologist, in recogni- sing that a lesion is metastasic and in determining the site of origi

Daylight photodynamic therapy using methylene blue to treat sheep with dermatophytosis caused by Arthroderma vanbreuseghemii

Arthroderma vanbreuseghemii has been identified molecularly as the causative agent of dermatophytosis in a flock of sheep. It is necessary to explore new treatment alternatives because antifungals are not approved for use on small ruminant animals in the European Union. Antimicrobial photodynamic therapy (aPDT) has been shown to be effective for the treatment of dermatophytosis in humans. It is based on the application of a photosensitizer such as methylene blue (MB) that is activated by visible light to generate reactive oxygen species that are cytotoxic to cells. The use of daylight to perform aPDT (aDL-PDT) avoids the requirement of specific equipment because it uses sunlight to activate the photosensitizer. The aim of our study is to determine the efficacy of aDL-PDT using a 1% MB solution to treat dermatophytosis caused by A. vanbreuseghemii in ewes. Two different topical protocols (1% MB solution spray applications once or twice a week) were assayed in two groups of five infected animals. Twenty-five infected sheep were untreated. All the sheep were exposed to sunlight every day for an approximate duration of 10 h for a total of four weeks. At the end of the study, all the animals treated with aDL-PDT showed the same clinical response to both protocols. In contrast, the animals exposed only to sunlight required an additional two to four weeks before their infections resolved. Conclusion: aDL-PDT with 1% MB solution demonstrates efficacy, safety and efficiency in the treatment of dermatophytosis in sheep

Microbiological quality of pig carcasses in a slaughterhouse under risk-based inspection system.

Meat product inspection is one of the procedures adopted more than a century ago to guarantee food quality and safety for consumption. Due to technology and regulation advancement for farming and slaughtering pigs, a change in zoonotic profile attributed to pork has been identified. Thus, a global movement began to establish inspection parameters based on epidemiological risk profiles, culminating in the publication of a new regulation in Brazil in 2018. This normative instruction establishes that slaughterhouses under federal inspection must implement risk-based inspection until 2028. Changes in the inspection system can generate questions and objections on the part of customers and consumer markets. In order to assess microbiological contamination when adopting a risk-based inspection system, the occurrence of Salmonella spp. and the quantification of Enterobacteriaceae and mesophilic aerobic counts were compared in pig carcasses slaughtered under traditional and risk-based inspection systems. A statistical significance reduction was identified regarding the quantification of Enterobacteriaceae (log −0.18 to −1.61 CFU/cm2) and mesophilic aerobic counts (log 4.60 to 3.49 CFU/cm2). The occurrence of Salmonella spp. did not show a significant difference (4% to 5.3%). The results allowed us to conclude that adopting risk-based inspection systems improves food safety through Enterobacteriaceae and mesophilic aerobic counts reduction

Microbiological quality of pig carcasses in a slaughterhouse under risk-based inspection system.

Meat product inspection procedures are adopted to guarantee food quality and safety for consumption (1). Due to technologies and regulations advancement for farming and slaughtering pigs, a change in zoonotic profile attributed to pork has been identified (2,3). Frequently detected lesions during inspection procedures have no impact on public health, while the palpation and incision techniques used favor bacterial cross-contamination (2,4,5,6,7). This change in the zoonotic profile turns out necessary to review the inspection procedures according actual public health hazards based on risk analysis. Thus, a global movement began to establish inspection parameters based on epidemiological risk profiles, culminating in the publication of Normative Instruction 79 in Brazil in 2018 (8). In order to assess microbiological contamination when adopting a risk-based inspection system, the occurrence of Salmonella spp. and the quantification of enterobacteria and mesophiles were compared in pig carcasses slaughtered under traditional and risk-based inspection systems

Games in Higher Education

International audienceThis entry presents an overview of how and why Learning Games are used in higher education.Learning Games can be defined as games that are designed to captivate the learners’ attention and facilitate their learning process. They have explicit educational purposes and can be used for teaching at all levels of education. All types of games can be used for learning: board games, card games, role-playing games, First Person Shooter games, simulation games, management games, puzzle games, treasure hunts…The main characteristic of Learning Games for higher education is the fact that they are designed to teach specific complex skills taught at university or during professional training programs. Unfortunately, it is not infrequent to observe strong opposition on the part of this target audience to this mode of learning, that these adult students associate with children.The use of Learning Games in primary school seems natural to teachers and is encouraged by specialists in didactics and neuroscience. This learning technique is much less frequently used in middle school and is almost completely absent from higher education. Yet teachers at all these levels are faced with the same problems, such as lack of motivation and investment, for which games are known to be an effective solution. This entry presents an overview of the games that can be used for higher education and the reasons why some teachers and students still show resistance to this type of learning. The numerous advantages of games for higher education will then be presented, citing games presently used in universities, in graduate schools and for professional training. Finally, thisDraft : Marfisi-Schottman I. (2019) Games in Higher Education. In: Tatnall A. (eds) Encyclopedia of Education and Information Technologies. Springer, Chamentry presents the current research questions that need to be addressed concerning the design of games for higher education and the acceptance of these games by teachers

Fungal Planet description sheets: 154–213

Novel species of microfungi described in the present study include the following from South Africa: Camarosporium aloes, Phaeococcomyces aloes and Phoma aloes from Aloe, C. psoraleae, Diaporthe psoraleae and D. psoraleae-pinnatae from Psoralea, Colletotrichum euphorbiae from Euphorbia, Coniothyrium prosopidis and Peyronellaea prosopidis from Prosopis, Diaporthe cassines from Cassine, D. diospyricola from Diospyros, Diaporthe maytenicola from Maytenus, Harknessia proteae from Protea, Neofusicoccum ursorum and N. cryptoaustrale from Eucalyptus, Ochrocladosporium adansoniae from Adansonia, Pilidium pseudoconcavum from Greyia radlkoferi, Stagonospora pseudopaludosa from Phragmites and Toxicocladosporium ficiniae from Ficinia. Several species were also described from Thailand, namely: Chaetopsina pini and C. pinicola from Pinus spp., Myrmecridium thailandicum from reed litter, Passalora pseudotithoniae from Tithonia, Pallidocercospora ventilago from Ventilago, Pyricularia bothriochloae from Bothriochloa and Sphaerulina rhododendricola from Rhododendron. Novelties from Spain include Cladophialophora multiseptata, Knufia tsunedae and Pleuroascus rectipilus from soil and Cyphellophora catalaunica from river sediments. Species from the USA include Bipolaris drechsleri from Microstegium, Calonectria blephiliae from Blephilia, Kellermania macrospora (epitype) and K. pseudoyuccigena from Yucca. Three new species are described from Mexico, namely Neophaeosphaeria agaves and K. agaves from Agave and Phytophthora ipomoeae from Ipomoea. Other African species include Calonectria mossambicensis from Eucalyptus (Mozambique), Harzia cameroonensis from an unknown creeper (Cameroon), Mastigosporella anisophylleae from Anisophyllea (Zambia) and Teratosphaeria terminaliae from Terminalia (Zimbabwe). Species from Europe include Auxarthron longisporum from forest soil (Portugal), Discosia pseudoartocreas from Tilia (Austria), Paraconiothyrium polonense and P. lycopodinum from Lycopodium (Poland) and Stachybotrys oleronensis from Iris (France). Two species of Chrysosporium are described from Antarctica, namely C. magnasporum and C. oceanitesii. Finally, Licea xanthospora is described from Australia, Hypochnicium huinayensis from Chile and Custingophora blanchettei from Uruguay. Novel genera of Ascomycetes include Neomycosphaerella from Pseudopentameris macrantha (South Africa), and Paramycosphaerella from Brachystegia sp. (Zimbabwe). Novel hyphomycete genera include Pseudocatenomycopsis from Rothmannia (Zambia), Neopseudocercospora from Terminalia (Zambia) and Neodeightoniella from Phragmites (South Africa), while Dimorphiopsis from Brachystegia (Zambia) represents a novel coelomycetous genus. Furthermore, Alanphillipsia is introduced as a new genus in the Botryosphaeriaceae with four species, A. aloes, A. aloeigena and A. aloetica from Aloe spp. and A. euphorbiae from Euphorbia sp. (South Africa). A new combination is also proposed for Brachysporium torulosum (Deightoniella black tip of banana) as Corynespora torulosa. Morphological and culture characteristics along with ITS DNA barcodes are provided for all taxa

Proposed nomenclature for Pseudallescheria, Scedosporium and related genera

As a result of fundamental changes in the International Code of Nomenclature on the use of separate names for sexual and asexual stages of fungi, generic names of many groups should be reconsidered. Members of the ECMM/ISHAM working group on Pseudallescheria/Scedosporium infections herein advocate a novel nomenclature for genera and species in Pseudallescheria, Scedosporium and allied taxa. The generic names Parascedosporium, Lomentospora, Petriella, Petriellopsis, and Scedosporium are proposed for a lineage within Microascaceae with mostly Scedosporium anamorphs producing slimy, annellidic conidia. Considering that Scedosporium has priority over Pseudallescheria and that Scedosporium prolificans is phylogenetically distinct from the other Scedosporium species, some name changes are proposed. Pseudallescheria minutispora and Petriellidium desertorum are renamed as Scedosporium minutisporum and S. desertorum, respectively. Scedosporium prolificans is renamed as Lomentospora prolificans

EXD2 governs germ stem cell homeostasis and lifespan by promoting mitoribosome integrity and translation

Mitochondria are subcellular organelles critical for meeting the bioenergetic and biosynthetic needs of the cell. Mitochondrial function relies on genes and RNA species encoded both in the nucleus and mitochondria, as well as their coordinated translation, import and respiratory complex assembly. Here we describe the characterization of exonuclease domain like 2 (EXD2), a nuclear encoded gene that we show is targeted to the mitochondria and prevents the aberrant association of mRNAs with the mitochondrial ribosome. The loss of EXD2 resulted in defective mitochondrial translation, impaired respiration, reduced ATP production, increased reactive oxygen species and widespread metabolic abnormalities. Depletion of EXD2/CG6744 in D.melanogaster caused developmental delays and premature female germline stem cell attrition, reduced fecundity and a dramatic extension of lifespan that could be reversed with an anti-oxidant diet. Our results define a conserved role for EXD2 in mitochondrial translation that influences development and aging