A novel endo-β-1,3-glucanase, BGN13.1, involved in the mycoparasitism of Trichoderma harzianum

The mycoparasitic fungus Trichoderma harzianum CECT 2413 produces at least three extracellular β-1,3-glucanases. The most basic of these extracellular enzymes, named BGN13.1, was expressed when either fungal cell wall polymers or autoclaved mycelia from different fungi were used as the carbon source. BGN13.1 was purified to electrophoretic homogeneity and was biochemically characterized. The enzyme was specific for β-1,3 linkages and has an endolytic mode of action. A synthetic oligonucleotide primer based on the sequence of an internal peptide was designed to clone the cDNA corresponding to BGN13.1. The deduced amino acid sequence predicted a molecular mass of 78 kDa for the mature protein. Analysis of the amino acid sequence indicates that the enzyme contains three regions, one N-terminal leader sequence; another, nondefined sequence; and one cysteine-rich C-terminal sequence. Sequence comparison shows that this β-1,3-glucanase, first described for filamentous fungi, belongs to a family different from that of its previously described bacterial, yeast, and plant counterparts. Enzymatic-activity, protein, and mRNA data indicated that bgn13.1 is repressed by glucose and induced by either fungal cell wall polymers or autoclaved yeast cells and mycelia. Finally, experimental evidence showed that the enzyme hydrolyzes yeast and fungal cell wall

Study of the near-barrier scattering of 8 He on 208 Pb

The structure and dynamics of 8He have been studied through the collision process with a 208 Pb target at energies of 22 and 16 MeV, above and below the Coulomb barrier, respectively. The energy and angular distributions of the elastically scattered 8He and the 6,4He fragments were measured. In this paper, we discuss the method used to determine the effective position of the beam spot on the reaction target and the scattering and solid angles of each pixel of the detector array.Ministerio de Economía y Competitividad PA2010-22131-C021-01, FPA2014-59954-C3-1-PMinistry of Science and Higher Education of Poland N202 03363European Science Foundation EUI2009-0416

Implementación de un sistema contable y tributario para el Amacen Modas y Stilo KMI del Municipio de Carepa

La contabilidad es sin duda una herramienta clave para la toma de decisiones empresariales, por medio de la contabilidad se evalúa y evidencia la eficiencia y eficacia de los procesos contables y empresariales necesarios para el buen funcionamiento de la compañía, además, se genera información confiable y útil para que los usuarios de la información tomen decisiones oportunas. La implementación del sistema contable y tributario para la microempresa “Modas y Stilo Kmi” es una apuesta al desarrollo y a la sistematización de los diferentes procesos de la empresa con base en las Normas Internacionales de Información financiera (NIIF). Para la implementación de este sistema contable y tributario se hizo un análisis y evaluación de todos los procesos de la compañía, además, se llevó a cabo la sistematización de las actividades y se logró así la optimización de los mismos. El proceso de implementación se inició con una evaluación de la situación general de la empresa tanto a nivel contable como tributario, con base en los resultados obtenidos se realizó un estado de situación financiera de apertura para reflejar la situación real de la compañía y así, tomar las variables que fundamentan la empresa, es decir, las partidas contables, entre estas: activos corrientes, pasivos corrientes, activos no corrientes, pasivos no corrientes y patrimonio. Por otra parte, se establecieron las políticas contables de la microempresa y se implementaron las normas aplicables a microempresas bajo norma internacional, en el ámbito contable y también tributario. Se realizó para Modas y Stilo Kmi, la sistematización del proceso de inventarios, el diseño y sistematización de recibos de caja, facturas de compra y venta y comprobantes de egreso. Cabe resaltar que, después de este proceso exhaustivo de implementación, se lleva a cabo la realización del estado de situación financiera y el estado de resultado y las correspondientes notas a los estados financieros, las cuales se ajustan a los requerimientos y necesidades de la microempresa. Finalmente, se llevó a cabo un análisis financiero para la compañía y se calcularon diferentes ratios entre los cuales está la ratio de solvencia, de apalancamiento financiero y de liquidez. El proceso de implementación del sistema contable y tributario para la empresa Modas y Stilo Kmi, permitió evaluar la situación inicial de la empresa con la situación real después de dicha implementación y se evidenció el crecimiento en las ratios y en la eficiencia de los procesos.Accounting is undoubtedly a key tool for business decision making, through accounting is evaluated and evidences the efficiency and effectiveness of the accounting and business processes necessary for the proper functioning of the company, in addition, reliable and useful information is generated for users of the information to make timely decisions. The implementation of the accounting and tax system for the microenterprise "Kmi Trends and Styles" is a commitment to the development and systematization of the different processes of the company based on the International Financial Reporting Standards (IFRS). For the implementation of this accounting and tax system an analysis and evaluation of all the processes of the company was made, in addition, the systematization of the activities was carried out and the optimization of the same was achieved. The implementation process began with an assessment of the general situation of the company at both the accounting and tax levels, based on the results obtained, an opening statement of financial position was made to reflect the real situation of the company and thus, take the variables on which the enterprise is based, that is, the accounting items, including current assets, current liabilities, non-current assets, non-current liabilities and equity. In addition, accounting policies for micro-enterprises were established and the standards applicable to micro-enterprises were implemented under international standards, in theaccounting and tax fields. It was made for Kmi Fashion and Styles, the systematization of the inventory process, the design and systematization of cash receipts, purchase and sale invoices and proof of discharge. It should be noted that, following this comprehensive implementation process, the statement of financial position and the statement of profit or loss and the corresponding notes to the financial statements are carried out, which are tailored to the requirements and needs of the micro-enterprise. Finally, a financial analysis was carried out for the company and different ratios were calculated among which is the ratio of solvency, financial leverage and liquidity. The implementation process of the accounting and tax system for the company Modas y Stilo Kmi, allowed to evaluate the initial situation of the company with the real situation after said implementation and showed the growth in ratios and efficiency of processes.Resumen -- Abstract -- Introducción -- Planteamiento del problema -- Antecedentes -- Justificación -- Objetivos -- Objetivo general -- Objetivos específicos -- Marco teórico -- Marco Conceptual -- Marco Legal -- Metodología -- Objeto de estudio -- Técnicas e instrumentos para la recolección de información -- Resultados -- Misión -- Visión -- Plan de Auditoría -- Sistema Contable y Tributario -- Políticas Contables -- Políticas contables para la preparación y elaboración de los estados financieros -- Políticas para activos -- Políticas de efectivo y equivalente al efectivo -- Políticas de cuentas y documentos por cobrar -- Políticas para inventarios -- Políticas para propiedad, planta y equipo -- Políticas para pasivos -- Políticas de proveedores -- Políticas de obligaciones financieras -- Políticas de impuestos, gravámenes y tasas -- Políticas de obligaciones laborales -- Políticas patrimonio -- Políticas de capital social -- Políticas de ingresos -- Política de costos -- Política de gastos -- Política de contrataciones -- Política de personal -- Estados Financieros -- Conclusiones -- Recomendaciones -- Análisis vertical y horizontal -- Indicadores Financieros del Almacén Modas y STILO Kmi -- Referencias -- Bibliografía -- Anexos -

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Del contexto cultural al funcionamiento familiar. Conocimientos compartidos y relaciones familiares en adolescentes con intento de suicidio

El objetivo de este texto es identificar y comparar la estructura semántica del dominio cultural, el conocimiento promedio y el grado de consenso cultural sobre las causas del intento de suicidio, los síntomas previos y las estrategias de prevención del intento de suicidio, además evaluar el funcionamiento familiar entre adolescentes mexicanos con y sin intento de suicidio. Se presenta un estudio mixto metodológicamente que usa la técnica de listas libres y el inventario de recursos familiares en una muestra propositiva de 65 adolescentes (13 a 18 años) divididos en dos grupos: el grupo de adolescentes con tentativa suicida y un grupo control con adolescentes estudiantes sin antecedentes de conductas suicidas. Los problemas familiares fueron la principal causa del intento suicida, mientras que la depresión y la tristeza fueron síntomas previos a una tentativa suicida en ambos grupos. La ayuda psicológica y el desarrollo de habilidades de escucha en los padres fueron señaladas como las estrategias para la prevención del suicidio. Respecto del funcionamiento familiar, los adolescentes con tentativa suicida percibieron más conflictos familiares y menor comunicación y apoyo en sus familias en comparación con el grupo control. Los resultados sugieren un conocimiento compartido culturalmente sobre las causas, los síntomas y las estrategias de prevención del intento de suicidio en los adolescentes, el cual se confirma en la percepción del funcionamiento familiar. La familia, elemento central en la cultura mexicana, debe ser considerada en las estrategias de prevención del intento de suicidio en los adolescentes en México. AIM: The aim of the study was to identify and to compare the semantic structure of the cultural domain, the average knowledge and the degree of cultural consensus regarding knowledge of suicide attempts cause, symptoms and prevention strategies to suicide attempt and the family functioning among Mexican adolescents with and without previous suicide attempt. Method: It was a mixed study, using the free-listing technique and an inventory of family resources, with a non-random sample of 65 adolescents (13-18 years) divided in two groups. The suicide attempters group and the control group were high school students, without a history of suicide behaviors. Results: Family problems were identified as the most important cause of suicide attempts in both groups, while depression and sadness were identified as symptoms prior to the suicide attempt in both groups. Psychological aid and development of listening skills in the parents were the most frequent responses regarding prevention strategies to suicide attempt. Regarding family functioning teenage suicide attempters showed more family conflict, less family communication and support than teenage non suicide attempters. Conclusions: The results suggest a same cultural knowledge background regarding causes, symptoms prior and prevention strategies to suicide attempt in Mexican adolescents. Mexican culture centered in family relationships is important to be considered in design of prevention strategies to suicide attempt in adolescence in Mexico.ITESO, A.C

Spectroscopy and reactivity of transition metals. Módulos interactivos de aprendizaje for PC (e-learning) and mobile devices móviles (m-learning)

Se han desarrollado herramientas de aprendizaje autónomo en el campo de la Química, teniendo como temática la espectroscopia y complejos de los metales de transición. Los módulos de aprendizaje que se han desarrollado son de carácter auto-explicativo e interactivo para potenciar el aprendizaje autónomo del alumno, aunque tutelados por el profesor. También son de interés por su potencial aplicación en las modalidades de enseñanza virtual y semipresencial. Los módulos se han desarrollado para ser ejecutados tanto para ordenadores (e-Learning) como para dispositivos móviles (m-Learning), permitiendo trabajar no solo "on-line" sino también "off-line". Es decir, que las aplicaciones puedan ser descargadas e instaladas en los dispositivos fijos y/o móviles para su uso sin conexión a internet.We have developed some self-learning seminars in Chemistry. The main topic is the spectroscopy and complexes of transition metals. The learning modules developed are interactive and try to promote the autonomous learning of the student, although its use in this academic course will be tutored by the teacher. They are also of interest for their potential application in partial and fully on-line courses. All the modules can be downloaded and executed in both PC (e-Learning) and mobile devices (m-Learning), thus allowing to work not only "on-line" but also "off-line"

Scattering of 8He on 208Pb at 22 MeV

The skin nucleus 8He is investigated by measuring the angular distribution of the elasticly scattered 8He and the 6,4He fragments produced in the collision with a 208Pb target at 22 MeV, just above the Coulomb barrier. The experiment was carried out at SPIRAL/GANIL in 2010. Here we present preliminary results for the elastic scattering

Precise measurement of near-barrier He 8 + Pb 208 elastic scattering: Comparison with He 6

et al.Dramatic differences in the elastic scattering of the neutron rich nuclei He6 and He8 are found when new high quality data for the He8+Pb208 system are compared with previously published He6+Pb208 data at the same laboratory frame incident energy. The new He8 data are of the same level of detail as for stable beams. When comparing them with those previously obtained for He6+Pb208 at the same energy, it is possible to determine from the data alone that He6 has a much longer range absorption than He8. However, both nuclei show significant absorption beyond their strong absorption radii. While it has been known for a long time that elastic scattering at energies around the barrier only determines the optical potential over a small distance in radial space, typically ±0.5 fm or so, both the He6 and the He8 imaginary potentials obtained from various optical model fits to these data are the same over a much wider range of ±1.5 fm. ©2016 American Physical SocietyThis work was supported in part by Grant No. FPA2010-22131- C02-01 (FINURA) and Grant No. FPA2013-47327-C2-1-R from the Spanish Ministry of Economy and Competitiveness, UNAM-PAPIIT IA101616 (Mexico), Grant No. N202 033637 from the Ministry of Science and Higher Education of Poland, and Contract No. EUI2009-04163 (EUROGENESIS) from the European Science Foundation.Peer Reviewe