PRÁCTICAS INVESTIGATIVAS UTILIZADAS EN PROYECTOS DE INTERVENCIÓN DE MAESTRÍA EN CONTABILIDAD. CENTROS REGIONALES UNIVERSITARIOS DE VERAGUAS Y AZUERO, 2016-2019

The master's program in accounting, like any other, uses research processes that allow the use of methodologies consistent with studies at the postgraduate level. Regardless of the modality of the program (academic or professional), the degree projects require the generation of research that contributes to the beneficiary community of new knowledge visualized through analytical cohorts. Therefore, the purpose of this study was to analyze the investigative practices and methodologies that students used in the regional offices of Veraguas (CRUV) and Azuero (CRUA) of the University of Panama in the period 2016-2019. It is supported by information theory under the paradigmatic approach characteristic of accounting. The sample data show that 100% of the investigations presented in the final supported intervention reports (with professional modality), present investigative practices and methodological processes in accounting and auditing areas that are consistent with the realities to which they are directed. The field of action, even though the phenomena studied are very delimited, due to the particular characteristics of the interventions (business and institutional), promote and provide professional development and a possible solution to the identified problems. The investigations show more the qualitative approach with descriptive-analytical scopes and some, in addition, exploratory. The results reveal the interest of the participants in solving some "problematic situations" for improvement, considered optimal for such interventions, in this study, typical of the audit area.El programa de maestría en contabilidad, como cualquier otro, utiliza procesos de investigación que permiten utilizar metodologías acordes con los estudios a nivel de post grados. Independientemente de la modalidad del programa (académico o profesional), los trabajos de grado exigen la generación de investigaciones que hagan aportes a la comunidad beneficiaria de nuevos conocimientos visualizados mediante cohortes analíticos. Por ello, el propósito de este estudio fue analizar las prácticas investigativas y metodologías que los estudiantes utilizaron en las sedes regionales de Veraguas (CRUV) y Azuero (CRUA) de la Universidad de Panamá en el periodo 2016-2019. Se sostiene con la teoría de la información bajo el enfoque paradigmático característico de la contabilidad. Los datos de la muestra, evidencian que el 100% de las investigaciones presentadas en los informes finales de intervención sustentados (con modalidad profesional), presentan prácticas investigativas y procesos metodológicos en áreas contables y de auditoria cónsonos con las realidades a la que se dirigen. El campo de acción, aun siendo muy delimitados los fenómenos estudiados, por las características particulares de las intervenciones (empresarial e institucional), promueven y proveen el desarrollo profesional y posible solución de los problemas identificados. Las investigaciones muestran más el enfoque cualitativo con alcances descriptivos-analíticos y algunos, además, exploratorios. Los resultados revelan el interés de los participantes en resolver algunas “situaciones problemáticas” por mejorar, consideradas óptimas para tales intervenciones, en este estudio, propias del área de auditoría

Distribution of melanopsin positive neurons in pigmented and albino mice: evidence for melanopsin interneurons in the mouse retina.

Here we have studied the population of intrinsically photosensitive retinal ganglion cells (ipRGCs) in adult pigmented and albino mice. Our data show that although pigmented (C57Bl/6) and albino (Swiss) mice have a similar total number of ipRGCs, their distribution is slightly different: while in pigmented mice ipRGCs are more abundant in the temporal retina, in albinos the ipRGCs are more abundant in superior retina. In both strains, ipRGCs are located in the retinal periphery, in the areas of lower Brn3a(+)RGC density. Both strains also contain displaced ipRGCs (d-ipRGCs) in the inner nuclear layer (INL) that account for 14% of total ipRGCs in pigmented mice and 5% in albinos. Tracing from both superior colliculli shows that 98% (pigmented) and 97% (albino) of the total ipRGCs, become retrogradely labeled, while double immunodetection of melanopsin and Brn3a confirms that few ipRGCs express this transcription factor in mice. Rather surprisingly, application of a retrograde tracer to the optic nerve (ON) labels all ipRGCs, except for a sub-population of the d-ipRGCs (14% in pigmented and 28% in albino, respectively) and melanopsin positive cells residing in the ciliary marginal zone (CMZ) of the retina. In the CMZ, between 20% (pigmented) and 24% (albino) of the melanopsin positive cells are unlabeled by the tracer and we suggest that this may be because they fail to send an axon into the ON. As such, this study provides the first evidence for a population of melanopsin interneurons in the mammalian retina

Biomonitoring strategy to assess the effects of chemical pollution along the Iberian Mediterranean Coast: Present state and future development

oral presentationSince 2001, the Oceanographic Centre of Murcia (Spanish Institute of Oceanography, IEO) started to include selected biomarkers within the chemical pollution monitoring activities conducted along the Iberian Mediterranean coast. The main objectives of this biomonitoring programme are: (1) the determination of spatial distribution and temporal trends of chemical pollution in coastal and reference areas; (2) to seek evidence of detrimental biological effects and assess them over time. Sediment samples, feral fish (Mullus barbatus) and wild mussels (Mytilus galloprovincialis) are analysed yearly for selected pollutants (trace metals, organochlorinated compounds and polycyclic aromatic hydrocarbons) and selected biomarkers are measured in fish and/or mussels (EROD activity, metallothionein content, micronuclei frequency, genotoxic damages, acetylcholinesterase, stress on stress and lysosomal membrane stability). An integrated chemical-biological effect assessment approach is being conducted at four selected areas since 2006. Due to its geographical location, Spain contributes to both the CEMP and MEDPOL programmes and our future strategy will be focused to achieve the harmonization of criteria among different programmes and to meet the monitoring requirements in a cost-effective and cost-efficient way. The general strategy and methods of this biomonitoring programme together with some preliminary results and future development (use of caged mussels) are described and discussed.This Biomonitoring Programme was initially funded by the Spanish Institute of Oceanography, IEO (projects BIOMEJIMED I, BIOMEJIMED II and BIOMEJIMED III). Since November 2005 it is funded by Ministry of Environment (MEDPOLIEO project)

Competitividad internacional de la industria azucarera de México (International Competitiveness of Mexico's sugar industry)

La producción de azúcar en México depende de tres elementos fundamentales: a) la cantidad y calidad de la caña industrializada, b) el rendimiento en fábrica, y c) la capacidad instalada y aprovechada de los ingenios azucareros. Sin embargo, el análisis de los factores productivos que inciden en su competitividad se ha llevado a cabo empleando sólo los tres indicadores individuales anteriores, sin considerar la distribución espacial y temporal en cada una y la aptitud ecológica del cultivo en las regiones cañeras, los factores internos a los propios ingenios que determinan su productividad y rentabilidad, y otros. El objetivo del presente trabajo fue evaluar la productividad y competitividad de los ingenios azucareros públicos y privados mediante el uso de diversas metodologías de análisis del sistema agroindustrial caña de azúcar, que establecieron la relación temporal entre todos los factores de producción de la industria azucarera para la toma de decisiones técnicas y administrativas. AbstractSugar production in Mexico depends on three elements: a) the amount and quality of the industrialized sugar cane, b) sugar mill yield, and c) the installed capacity and crushing capacity in sugar mills. However, the analysis of production factors affecting their competitiveness has been carried out using only the three previous individual indicators without considering the spatial and temporal distribution in each of them, and the ecological suitability of sugarcane regions, the internal factors of the sugar mills themselves that determine their productivity and profitability, and others. The goal of this paper was to evaluate the productivity and competitiveness of state-owned and private sugar mills using different methodologies for analyzing sugarcane agribusiness system, which established the temporary relationship among all the production factors of the sugar industry for the technical and administrative decisions making

Classification of integral modular categories of Frobenius–Perron dimension pq4 and p2q2

We classify integral modular categories of dimension pq4 and p2q2, where p and q are distinct primes. We show that such categories are always group-theoretical, except for categories of dimension 4q2. In these cases there are well-known examples of non-group-theoretical categories, coming from centers of Tambara–Yamagami categories and quantum groups. We show that a non-group-theoretical integral modular category of dimension 4q2 is either equivalent to one of these well-known examples or is of dimension 36 and is twist-equivalent to fusion categories arising from a certain quantum group.submittedVersionFil: Bruillard, Paul. Texas A&M University. Department of Mathematics; United States of America.Fil: Hong, Seung-Moon. University of Toledo. Department of Mathematics and Statistics; United States of America.Fil: Kashina, Yevgenia. DePaul University. Department of Mathematical Sciences; United States of America.Fil: Naidu, Deepak. Northern Illinois University. Department of Mathematical Sciences; United States of America.Fil: Rowell, Eric C. Texas A&M University. Department of Mathematics; United States of America.Fil: Galindo Martínez, César Neyit. Universidad de los Andes. Facultad de Ciencias. Departamento de Matemáticas; Colombia.Fil: Natale, Sonia Luján. Universidad Nacional de Córdoba. Facultad de Matemática, Astronomía y Física; Argentina.Fil: Natale, Sonia Luján. Universidad Nacional de Córdoba. Centro de Investigación y Estudios de Matemática; Argentina.Fil: Natale, Sonia Luján. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro de Investigación y Estudios de Matemática; Argentina.Fil: Plavnik, Julia Yael. Universidad Nacional de Córdoba. Facultad de Matemática, Astronomía y Física; Argentina.Fil: Plavnik, Julia Yael. Universidad Nacional de Córdoba. Centro de Investigación y Estudios de Matemática; Argentina.Fil: Plavnik, Julia Yael. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro de Investigación y Estudios de Matemática; Argentina.Matemática Pur

Improved Performance of an Epoxy Matrix as a Result of Combining Graphene Oxide and Reduced Graphene

We present an easy and effective way to improve the mechanical properties of an epoxy matrix by reinforcing it with a combination of graphene oxide (GO) and reduced graphene oxide (RGO). These nanocomposites were prepared with different load of nanofillers: 0.1, 0.4, 0.7, 1.0 wt% and a neat epoxy. Ratios of graphene oxide and reduced graphene (GO : RGO) employed were: 0 : 1, 0.25 : 0.75, 0.5 : 0.5, 0.75 : 0.25, and 1 : 0. Results show that with only 0.4 wt% and a ratio 0.2 : 0.75 of GO : RGO, tensile strength and tensile toughness are 52% and 152% higher than neat epoxy while modulus of elasticity was improved ~20%. The obtained results suggest that it is possible achieve advantageous properties by combining graphene in oxidized and reduced conditions as it shows a synergic effect by the presence of both nanofillers

Assessing environmental quality status by integrating chemical and biological effect data: The Cartagena coastal zone as a case

En prensa1,953

Vulcanismo cuaternario de la Isla Decepción (Antártida): Una signatura relacionada con la subducción de la Fosa de las Shetland del Sur en el dominio de tras-arco de la Cuenca de Bransfield

Deception Island shows a volcanism related to the Phoenix Plate subduction and roll-back under South Shet- land Block in the present times. The development of the island is related to the evolution and collapse of a volcanic caldera, and this study is focused on the petrology, mineralogy and geochemistry of the post-caldera rocks. We have made a study of the lava flows, dikes and the youngest historic eruption in 1970. These rocks range from dacite to rhyolite and have a microporphyritic texture with olivine and minor clinopyroxene. A pre-caldera basaltic andesite has also been studied. It has a microporphyritic texture with clinopyroxene.The intermediate and acid compositions alternating in the volcanostratigraphic sequence suggest either mafic recharge events or melt extraction from different levels in the deep magmatic system. All the studied compo- sitions share a subduction-related signature similar to other magmatics from the Bransfield Basin. However, compositional differences between pre-caldera and post-caldera rocks indicate a different magma source and depth of crystallisation. According to the geothermobarometric calculations the pre-caldera magmas started to crystallise at deeper levels (13.5–15 km) than the post-caldera magmas (6.2–7.8 km). Specifically, the post- caldera magmas indicate a smaller influence of the subducting slab in the southwestern part of the Bransfield Basin in respect to the available data from other sectors as well as the involvement of crustal contamination in the genesis of the magmas