The Role of Stakeholders in Accounting of Private Patrimonies The Management Of The Osuna Ducal Estate (1590-1633)

The main aim of this paper is to test the validity of the stakeholder approach in a historical context (16th and 17th century), very different to the one in which the theory was originally developed and has normally been used. For this purpose, the paper deals with management in the Osuna Ducal Estate at the end of the 16th century and beginning of the 17th century. In that period, the Ducal Estate reached such a high level of indebtedness that creditors could not even collect the interest on their loans. This led them to lodge a complaint with the Crown and consequently, as of 1590, the Ducal Estate patrimony was seized by the Government. Since the changes that occurred in the ODE patrimony were promoted by creditors and the Crown, the stakeholder approach has been applied to analyse the case. We can conclude that stakeholder approach is sufficiently able to explain the changes that took place in the management of the Osuna Ducal Estate in the 16th and 17th century and, mainly, the role of accounting in these changes.Accounting History, Stakeholder Approach, Aristocratic Accounting, 16th and 17th century

Implementación de control interno en el almacén de la Red de Salud Trujillo Este

El presente estudio de investigación se desarrolló, con la finalidad de analizar el Control Interno en la Gestión de Inventarios de la Red de Salud Trujillo Este. El tipo de estudio es no experimental el diseño de estudio es descriptivo, y el método de investigación es cuantitativo. Se trabajó con una muestra de 11 encuestados entre funcionarios, profesionales y técnicos administrativos; se ha empleado un cuestionario de preguntas confiable y debidamente validado para la recolección de datos de las variables en estudio y se procesó la información a través del programa Excel y el SPSS 20. Los resultados son presentados en tablas y figuras estadísticas en tabla 5 y figura 5, indican que el 46% de la muestra, tienen un buen nivel de conocimiento, sobre el control de los inventarios. Mientras que el 36% conocen poco sobre el control de los inventarios y finalmente un 18%; indican que desconocen totalmente si tienen o no un buen control de inventarios en el almacén de la Red de Salud Trujillo.Trabajo de Suficiencia Profesiona

Oil extraction from baru (Dipteryx alata Vogel) seeds using compressed solvents technology

Orientador : Prof. Dr. Marcos Lúcio CorazzaDissertação (mestrado) - Universidade Federal do Paraná, Setor de Tecnologia, Programa de Pós-Graduação em Engenharia de Alimentos. Defesa : Curitiba, 08/03/2018Inclui referênciasResumo: Este estudo trata da extração de óleo de sementes de baru (Dipteryx alata vogel) usando propano comprimido, CO2 supercrítico (scCO2) com e sem etanol como solventes. Os resultados são comparados à extração convencional (Soxhlet) com etanol e hexano. Os resultados obtidos indicaram que o propano comprimido apresentou um maior rendimento de extração (36,87%) a 10 MPa, 60 ºC, com 10 min de tempo de confinamento e usando um tamanho médio de partícula de 0,5 mm. Também foram obtidos rendimentos de extração mais elevados utilizando scCO2, porém a adição de etanol como co-solvente foi necessária para aumentar a eficiência da extração. As análises de tocoferóis e atividade antioxidante em todas as amostras apresentaram melhores resultados em comparação com a literatura. O perfil de ácidos graxos foi semelhante para todas as amostras, onde ácido oleico (variando de 50-54%), ácido linoléico (23-25%), ácido palmítico (cerca de 5%), ácido esteárico (cerca de 5%) e ácido araquidônico (cerca de 4%) são os principais ácidos graxos encontrados nas amostras avaliadas no presente estudo. Por fim, os resíduos da extração apresentaram alto teor de proteínas (32%). Como resultado geral, observa-se que o óleo obtido é bastante promissor para aplicações nas indústrias de alimentos e farmacêutica. Palavras-chave: Dióxido de carbono supercrítico, propano comprimido, semente de baru, óleo livre de solvente, estabilidade oxidativa.Abstract :This study reports the extraction of oil from baru (Dipteryx alata vogel) seeds using compressed propane, supercritical CO2 (scCO2) with ethanol as solvents and the conventional (Soxhlet) extraction using ethanol and hexane. Results indicated that the compressed propane presented the highest extraction yield (36.87%) at 10 MPa, 60 ºC, with 10 min of confinement time and using an average particle size of 0.5 mm. Higher extraction yields were also reached using scCO2 but the addition of ethanol as co-solvent was needed. Tocopherols and antioxidant activity in all samples presented better results in contrast with the literature. The fatty acid profile was similar for all samples, where oleic (within 50-54%), linoleic (23-25%), palmitic (around 5%), stearic (around 5%) and arachidonic acid (around 4%) are the major fatty acids found. Finally, residues of the extraction presented high content of proteins (32%). The oil obtained is very promising for food and pharmaceuticals applications. Keywords: Supercritical carbon dioxide, compressed propane, baru seed, solventfree oil, stability oxidative.RESUMEN :Este estudio reporta la extracción de aceite de semillas de baru (Dipteryx alata Vogel) usando propano comprimido, dióxido de carbono supercrítico (scCO2) con etanol como solventes y la extracción convencional (Soxhlet) empleando etanol y hexano. Los resultados indicaron que el propano comprimido presentó el mayor rendimiento de extracción (36.87%) a 10 MPa, 60 ºC, con 10 min de tiempo de confinamiento y usando un tamaño de partícula promedio de 0.5 mm. Además se alcanzaron mayores rendimientos de extracción utilizando scCO2, pero se necesitó la adición de etanol como cosolvente. Los tocoferoles y la actividad antioxidante en todas las muestras presentaron mejores resultados en contraste con la literatura. El perfil de ácidos grasos fue similar para todas las muestras, donde el ácido oleico (dentre de 50-54%), linoleico (23-25%), palmítico (alrededor del 5%), esteárico (alrededor del 5%) y el ácido araquidónico (alrededor del 4%) fueron los principales ácidos grasos encontrados. Finalmente, los residuos de la extracción presentaron alto contenido de proteínas (32%). El aceite obtenido es muy prometedor para aplicaciones alimentarias y farmacêuticas. Palabras claves: dióxido de carbono supercrítico, propano comprimido, semilla de baru, aceite libre de solventes, estabilidad oxidativa

Grasp planning for object manipulation by an autonomous robot

L'évolution autonome d'un robot dans un environnement évolutif nécessite qu'il soit doté de capacités de perception, d'action et de décision suffisantes pour réaliser la tâche assignée. Une tâche essentielle en robotique est la manipulation d'objets et d'outils. Elle intervient non seulement pour un robot seul mais également dans des situations d'interaction avec un humain ou un autre robot quand il s’agit d’échanger des objets ou de les manipuler conjointement.\ud Cette thèse porte sur la planification de tâches de manipulation d'objets pour un robot autonome dans un environnement humain. Une architecture logicielle susceptible de résoudre ce type de problèmes au niveau géométrique est proposée. Généralement, une tâche de manipulation commence par une opération de saisie dont la qualité conditionne fortement la réussite de la tâche et pour laquelle nous proposons un planificateur basé sur les propriétés inertielles de l'objet et une décomposition en éléments quasi-convexes tout en prenant en compte les contraintes imposées par le système mobile complet dans un environnement donné.\ud Les résultats sont validés en simulation et sur le robot sur la base d’une extension des outils de planification développés au LAAS-CNRS. Le modèle géométrique 3D de l’objet peut être connu a priori ou bien acquis en ligne. Des expérimentations menées sur un robot manipulateur mobile équipé d'une pince à trois points de contacts, de capteurs de force et d'une paire de caméras stéréoscopiques ont montré la validité de l'approche.\ud The autonomous robot performance in a dynamic environment requires advanced perception, action and decision capabilities. Interaction with the environment plays a key role for a robot and it is well illustrated in object and/or tool manipulation. Interaction with humans or others robots can consist in object exchanges.\ud This thesis deals with object manipulation planning by an autonomous robot in human environments. A software architecture is proposed that is capable to solve such problems at the geometrical level. In general, a manipulation task starts by a grasp operation which quality influences strongly the success of the overall task. We propose a planner based on object inertial properties and an approximate convex decomposition. The whole mobile system taken into account in the planning process.\ud The planner has been completely implemented as an extension of the planning tools developed at LAAS-CNRS. Its results have been tested in simulation and on a robotic platform. Object models may be known a priori or acquired on-line. Experiments have been carried out with a mobile manipulator equipped with a three fingers gripper, a wrist force sensor and a stereo camera system in order to validate the approach.\ud \ud \u

Extraction of Dipteryx odorata (Aubl.) Willd. coumarin-rich seed oil using high-pressure trending technology

Orientador: Prof. Dr. Marcos Lúcio CorazzaTese (doutorado) - Universidade Federal do Paraná, Setor de Tecnologia, Programa de Pós-Graduação em Engenharia de Alimentos. Defesa : Curitiba, 17/02/2021Inclui referências: p. 81-92Resumo: Este estudo relata a extração de óleo de sementes de cumaru por técnicas de propano comprimido (CP), líquido expandido com CO2 (CXL), extração líquida pressurizada (PLE), bem como a sua concentração de cumarina, concentração de fenólicos totais (TPC), atividade antimicrobiana e atividade antioxidante (AA). Na primeira parte, as extrações de CP foram realizadas variando a temperatura (20, 40, 60 °C), pressão (2, 6, 10 MPa) e tamanho médio de partícula (PS) (2, 1,7, 1,0 e 0,5 mm). Os resultados mostraram que 98% do óleo total contido nas sementes pode ser recuperado a 60 °C a10 MPa e quando o PS era de 0,5 mm. Na segunda parte da extração, o desenho experimental do CXL foi realizado com 2 mm de PS variando a temperatura de 40 a 80 ° C e a pressão entre 15 a 25 MPa. O efeito do CO2 na condição supercrítica com o acetato de etila (scCO2+EtOAc) foi exibido de 28 a 31% do óleo de semente de cumaru, não mudou significativamente sob o planejamento experimental. O rendimento total de 37,20% (óleo e cumarina) sob delineamento experimental foi obtido por CO2 na condição supercrítica em adição com etanol (scCO2+EtOH) a 25 MPa/80 ºC. Para otimizar, a extração foi aplicado uma extração sequencial nas melhores condições de scCO2+EtOAc e scCO2+EtOH, em que 43,96% (2 estágios) e 56,45% (3 estágios) foram alcançados, respectivamente. Em outras palavras, a eficiência de extração foi de 100,85 e 119,59%, respectivamente, em comparação às extrações de Soxhlet com acetato de etila e etanol. Na última seção de extração, foram realizados PLE com etanol em 180 min, variando a temperatura (60, 80 e 100 °C) e fixando o PS (2 mm) e a pressão (10 MPa). Os resultados exibiram uma eficácia de 114,19% na temperatura de 100 °C em comparação com Soxhlet com etanol (S+EtOH). Pela primeira vez, o comportamento da cumarina foi avaliado durante as extrações de alta pressão. Empregando CP e scCO2+EtOAc a cumarina apresentou o mesmo comportamento de curva que o óleo, determinando a forte ligação entre o óleo e a cumarina. Com o uso de scCO2+EtOH e PLE+EtOH a extração da cumarina começou com alto valor, depois se estabilizou e no final o CO2 voltou a aumentar os valores de cumarina. No caso do scCO2+EtOH na extração sequencial foi obtido 3% de cumarina; e foi observado uma separação clara entre o óleo e a cumarina devido a que ambos solventes serem mais seletivos para cumarina. O perfil de ácidos graxos indicou que o óleo obtido por extrações em alta pressão é mais rico em ácidos graxos insaturados. Atividade antimicrobiana foi encontrada contra Klebsiella pneumoniae, Staphylococcus aureus e Escherichia coli. Além disso, AA e TPC aumentaram com o aumento da concentração de cumarina e todas as atividades foram influenciadas pela concentração de cumarina (0,11-3,00% em peso em óleo). Os resultados mostram que os óleos podem ser utilizados em diferentes aplicações, bem como nas indústrias alimentícia, farmacêutica, nutracêutica, química e de materiais, dependendo da concentração necessária de cumarina.Abstract: This study reports the oil extraction from cumaru seeds by compressed propane (CP), CO2-expanted liquid (CXL) and pressurized liquid extractions (PLE) techniques and their content of coumarin, total phenolic content (TPC), antimicrobial activity and antioxidant activity (AA). In the first part, CP extractions were performed varying temperature (20, 40, 60 °C), pressure (2, 6, 10 MPa), and average particle size (PS) (2, 1.7, 1.0, and 0.5 mm). Results showed that 98% of total oil contained in the seeds can be recovered at 60 °C/10 MPa, and 0.5 mm of PS. In the second extraction part, the experimental design of CXL were carried out at 2 mm of PS varying from 40 to 80 °C the temperature and from 15 to 25 MPa the pressure. The effect of CO2 on supercritical condition plus ethyl acetate (scCO2+EtOAc) displayed from 28 to 31% of cumaru seed oil, not change significantly under the experimental design. The overall yield 37.20% (oil and coumarin) under experimental design was obtained by CO2 on supercritical condition plus ethanol (scCO2+EtOH) at 25 MPa and 80 ºC. To optimize, sequential extraction were applied under better conditions on scCO2+EtOAc and scCO2+EtOH, in which 43.96 (2 stages) and 56.45% (3 stages) were achieved, respectively. In others words, the extraction efficient were 100.85 and 119.59%, respectively, compared to Soxhlet with ethyl acetate and ethanol. In the last extraction section, Pressurized liquied extraction with ethanol (PLE+EtOH) were performed in 180 min, fixed the PS (2 mm), pressure (10 MPa) and varying the temperature (60, 80 and 100 °C). Results exhibited an effency of 114.19% at 100 °C compared to Soxhlet with Ethanol (S+EtOH). For first time, the behavior of coumarin was evaluated during the high-pressure extractions. Employing CP and scCO2+EtOAc the coumarin presented the same curve behavior than the oil, determining the strong ligation between the oil and the coumarin. While using scCO2+EtOH and PLE+EtOH the coumarin extraction started with high value, after that were stabilized and at the end the CO2 increase the coumarin values again. In the case of the scCO2+EtOH in sequential extraction 3% or coumarin in oil was obtained; and clear separation between the oil and the cumarin due to both solvents are coumarin selective was observed. Fatty acid profile indicated that the oil obtained by high-pressure extractions is richer in unsaturated fatty acids. Antimicrobial activity was found against Klebsiella pneumoniae, Staphylococcus aureus, and Escherichia coli. In addition, AA and TPC increased with increasing coumarin content and all activities were influenced by the coumarin content (0.11-3.00 wt% in oil). There results show that oils might use to different applications of food, pharmaceutical, nutraceutical, chemical and materials industries depending on the concentration required.Resumen: Este estudio reporta la extracción de aceite de semillas de cumarú mediante técnicas de extracción de propano comprimido (CP), líquido expandido con CO2 (CXL) y líquido presurizado (PLE), así como también su contenido de cumarina, fenólicos total, actividad antimicrobiana y actividad antioxidante (AA). En la primera parte, las extracciones con CP se realizaron variando la temperatura (20, 40, 60 °C), la presión (2, 6, 10 MPa) y el tamaño de partícula promedio (PS) (2, 1.7, 1.0 y 0.5 mm). Los resultados mostraron que el 98% del aceite total contenido en las semillas se puede recuperar a 60 °C/10 MPa y con 0.5 mm de PS. En la segunda parte de extracción, el diseño experimental de CXL se realizó usando 2 mm de PS variando de 40 a 80 °C la temperatura y de 15 a 25 MPa la presión. El efecto del CO2 sobre la condición supercrítica más acetato de etilo (scCO2+EtOAc) mostró es es capaz de extraer de 28 a 31% de aceite de semilla de cumarú: no observando cambió significativamente en el diseño experimental. El mayor rendimiento global 37,20% (aceite y cumarina) bajo diseño experimental se obtuvo mediante CO2 en condición supercrítica más etanol (scCO2+EtOH) a 25 MPa/80 ºC. Para optimizar la extracción, se aplicó extracción secuencial en las mejores condiciones sobre scCO2+EtOAc y scCO2+EtOH, en los que se lograron 43.96 (2 etapas) y 56.45% (3 etapas), respectivamente. En otras palabras, las eficientes de extracción fueron de 100.85 y 119.59%, respectivamente, en comparación con las extracciones de Soxhlet con acetato de etilo y etanol. En la última sección de extracción, se realizaron extracciones con PLE + etanol en 180 min, se fijarron la PS (2 mm), presión (10 MPa) y sé varió la temperatura (60, 80 y 100 °C). Los resultados mostraron una eficacia del 114.19% a 100 °C en comparación con Soxhlet con etanol (S+EtOH). Por primera vez se evaluó el comportamiento de la cumarina durante las extracciones a alta presión. Empleando CP y scCO2+EtOAc la cumarina presentó el mismo comportamiento de curva que el aceite, determinando la fuerte ligadura entre el aceite y la cumarina. Al usar scCO2+EtOH y PLE+EtOH la extracción de cumarina comenzó con valor alto, luego se estabilizó y al final el CO2 volvió a aumentar los valores de cumarina. En el caso del scCO2+EtOH en extracción secuencial se obtuvo 3% de cumarina; y se observó una clara separación entre el aceite y la cumarina debido a que ambos disolventes son selectivos a la cumarina. El perfil de ácidos grasos indicó que el aceite obtenido por extracciones a alta presión es rico en ácidos grasos insaturados. Se encontró actividad antimicrobiana contra Klebsiella pneumoniae, Staphylococcus aureus y Escherichia coli. Además, se observó altos valores de AA y TPC, los cuales aumentaron al incrementar el contenido de cumarina (0.11-3.00%). Los resultados muestran que los aceites pueden utilizarse para diferentes aplicaciones de las industrias alimentaria, farmacéutica, nutracéutica, química y de materiales, según la concentración requerida

Monitoring the influence of marine aquaculture on wild fish communities: benefits and limitations of fatty acid profiles

Fatty acids (FA) have been applied as indicators of the influence of coastal sea-cage fish farming on wild fish communities in several recent scientific publications. Due to the relatively high conservation of FA composition throughout the food web, they are useful for characterizing trophic relationships. The increasing utilization of vegetable or alternative animal oils in the production of aquafeeds results in cultivated fish exhibiting higher levels of terrestrial FAs in their tissues. As previously reported, wild fish ubiquitously aggregate around fish farms as a consequence of the introduction of new habitat and the easy availability of food—fish farms act as enhanced fish aggregation devices (FADs). The influence of food pellets on the composition of wild fish has been detected in recent studies on salmon, sea bass and sea bream aquaculture, with increased levels of linoleic acid (18:2n-6) and a low n-3/n-6 ratio as clear indicators of the consumption of food pellets from the farms. The potential ecological and physiological effects on wild fish are presently unknown. In the present article, guidelines are proposed for the investigation and use of terrestrial FAs to track the effects of coastal aquaculture on wild fish communities and local fisheries, as well as the benefits or limitations of this technique

Social engagement within the facility increased life expectancy in nursing home residents [preprint]

Conjunto de datos disponible en: http://hdl.handle.net/20.500.12105/11202 y Artículo final en: https://repisalud.isciii.es/handle/20.500.12105/11382Social engagement (SE) has been consistently shown to improve survival among community- dwelling older people, but the evidence in nursing home residents is inconclusive and prone to short-term reverse causation and confounding by major health determinants. A representative cohort of 382 nursing home residents in Madrid without severe physical and cognitive impairments at baseline was followed up for 10-year all-cause mortality. Standardized cumulative mortality curves for residents with low/null, moderate, and high levels of SE at baseline were estimated using Kaplan-Meier methods and spline-based survival models with inverse probability of exposure weights conditional on baseline sociodemographic characteristics, facility features, comorbidity, and disability. Standardized 5-year mortality risks and median survival times were compared across levels of SE. The baseline prevalences of low/null, moderate, and high SE were 36.0%, 44.2%, and 19.8%, respectively. A total of 268 residents died during 2,305 person-years of follow-up. Compared with residents with low/null SE at baseline, the standardized differences (95% confidence intervals) in 5-year mortality risk were −2.3% (−14.6% to 10.0%) for moderately engaged residents and −18.4% (−33.8% to −2.9%) for highly engaged residents. The median survival time increased by 0.4 (−1.4 to 2.2) and 3.0 (0.8 to 5.2) years, respectively. Residents with high SE within the nursing home had substantially lower mortality risk and longer median survival than residents with similar health determinants but low/null SE. The development of intervention programs, aimed at increasing SE among nursing home residents, could improve their long-term survival with an inherent gain in quality of life.This work was supported by the Institute of Health Carlos III (Grant PI15CIII00037). The funding agencies had no role in study design, data analysis, interpretation of results, manuscript preparation, or in the decision to submit this manuscript for publicationN

Alegaciones nutricionales y de salud en productos dirigidos a niños por televisión en España en 2012

OBJECTIVE: To describe the use of nutrition and health claims in products directed at children via television in Spain and to analyse their nutrient profile. METHODS: A cross-sectional study of television food advertisements over 7 days in five Spanish television channels popular among children. The products were classified as core, non-core or miscellaneous, and as either healthy or less healthy, according to the United Kingdom Nutrient Profile Model. We registered all claims contained on the product (packaging and labelling) and its advertisement. We calculated the frequency distributions of health and nutrition claims. RESULTS: During the 420hours of broadcasting, 169 food products were identified, 28.5% in the dairy group and 60.9% in the non-core category. A total of 53.3% of products contained nutrition claims and 26.6% contained health claims; 62.2% of the products with claims were less healthy. Low-fat dairy products were the food category containing the highest percentage of health and nutrition claims. CONCLUSION: Over half of all food products marketed to children via television in Spain made some type of nutrition or health claim. Most of these products were less healthy, which could mislead Spanish consumers.This project has been supported by the Spanish Health Research Fund of the Institute of Health Carlos III (Project ENPY 1015/13) and the Spanish Consumers Organization.S