27 research outputs found

    Fighting on Both Fronts: The Struggle for Women's Liberation in Conjunction with the Sandinista Rebellion

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    The Nicaraguan revolution not only launched complete legislative and gubernatoral changes within the country in 1979, but the people's revolution also launched a movement among women civilain populations that would engage in the rebellion against the Somoza dictatorship and later counterrevolutionatries. The emphasis of the women's involvement lies within the implemenation of feminist ideology within the Sandinista socialist party by its most prominent figures and the Sandisinta party's subsequent facilitatation of new women's organizations. The emegence of women as activists and leaders served two concurrent purposes: to secure the freedom of the nation from the Somoza regime and the emancipation of women. This article examines the role of women throughout the course of the goverment overthrow and the correlation between the Sandinista movement and the women's liberation movement in Nicaragua

    Aplicaci贸n y contabilizacion del impuesto sobre la renta (I.R) en las financieras coficsa y credicom y las Cooperativas de Ahorro y Cr茅dito Integral y Union R.L. del Departamento de Matagalpa correspondiente al periodo fiscal del 1ro de Julio del 2007 al 30 de Junio del 2008

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    La aplicaci贸n y contabilizaci贸n del impuesto sobre la renta integra la implementaci贸n de las leyes tributarias, normas y procedimientos en los sistemas de contabilidad, proporcionan las herramientas 煤tiles para ordenar y mejorar las operaciones de una manera razonable en la presentaci贸n y declaraci贸n del impuesto sobre la renta en las empresas del sector financiero de Nicaragua, la correcta aplicaci贸n de las leyes, las normas y procedimientos, dan un soporte legal de la transparencia de las operaciones comerciales de las instituciones financieras y sus contribuciones tributarias al estado de Nicaragua. El Impuesto sobre la Renta es el principal recaudador de fondos para el presupuesto general de la rep煤blica, es por esto que el estado hace uso de este derecho con todas atribuciones que la ley le permite para recaudarlo. Las Financieras est谩n obligadas a presentar y declarar en todas o algunas de las operaciones que realizan en un periodo establecido, sean por retenciones de compras o de bienes y servicios, retenciones salariales, pagos m铆nimos, anticipo sobre ingresos mensuales y el pago definitivo sobre sus utilidades. Los departamentos contables deber谩n implementar el uso de estas normas y procedimientos para su correcta contabilizaci贸n respaldadas por una base legal impositiva que dan la certeza razonable de la correcta aplicaci贸n de los impuestos en las operaciones que la ley amerite. Este seminario contiene informaci贸n de la base legal, la correcta aplicaci贸n y contabilizaci贸n del Impuesto en base a las normas y procedimientos de las operaciones financieras de estas personas jur铆dicas constituidas y las diferencias de la aplicaci贸n y contabilizaci贸n del impuesto sobre la renta basadas en las exenciones que tienen las cooperativas financieras con respecto a las financieras privada

    Capacidad diagn贸stica del m茅todo de hematoxilina f茅rrica de HAMA en comparaci贸n con el m茅todo de coloraci贸n de Verh枚eff para la demostraci贸n de fibras el谩sticas

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    Determina la capacidad diagn贸stica del m茅todo de hematoxilina f茅rrica de HAMA en comparaci贸n con el m茅todo de coloraci贸n de Verh枚eff para la demostraci贸n de fibras el谩sticas. El estudio es cuantitativo, de tipo descriptivo y comparativo y de dise帽o experimental. Se realiza la comparaci贸n del m茅todo de hematoxilina f茅rrica de HAMA con m茅todo de coloraci贸n de Verh枚eff, aplicados en un tama帽o de muestra calculado a partir de una prueba piloto en diferentes tejidos. Las fibras el谩sticas se observan coloreadas con el m茅todo de hematoxilina f茅rrica de HAMA, y su capacidad diagn贸stica es de 100% para todos sus estad铆sticos (sensibilidad, especificidad y valores predictivos). Se concluye que el m茅todo de hematoxilina f茅rrica de HAMA cumple con el objetivo de poder identificar las fibras el谩sticas al igual que el m茅todo de coloraci贸n de Verh枚eff

    Programa dirigido a docentes para la detecci贸n de dificultades de lenguaje oral en ni帽os de educaci贸n inicial de instituciones p煤blicas

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    El prop贸sito de la presente investigaci贸n es demostrar el efecto del programa dirigido a docentes para la detecci贸n de dificultades de lenguaje oral en ni帽os de educaci贸n inicial de instituciones p煤blicas. Para ello se realiz贸 una investigaci贸n cuasi experimental con una muestra de cien docentes, divididos en dos grupos, un grupo experimental y un grupo control. Los resultados fueron medidos con un cuestionario pre y post test aplicado en ambos grupos. Los resultados se帽alaron una respuesta afirmativa en cada una de las hip贸tesis. Al t茅rmino del programa se evidenciaron logros muy significativos, en cada una de las dimensiones desarrolladas. Por lo cual se llega a la conclusi贸n que el programa increment贸 los conocimientos de los docentes acerca de la detecci贸n de las dificultades de lenguaje oral e impuls贸 la toma de conciencia de la importancia de una detecci贸n temprana a fin de que tomen las acciones preventivas acertadas dentro del aulaThe purpose of this research is to demonstrate the effect of the program aimed at teachers for the detection of oral language difficulties in children early education public institutions. This requires a quasi-experimental research was conducted with a sample of one hundred teachers, divided into two groups, an experimental group and a control group. The results were measured with a pre and post test questionnaire applied in both groups. The results showed a positive response to each of the hypotheses. When the program is evidenced very significant gains in each of the dimensions developed. Concluding that the program increased knowledge of teachers about the detection of the difficulties of oral language and boosted awareness of the importance of early detection to take preventive actions successful in the classroom.Tesi

    In Vitro and In Situ Degradation Characteristics and Rumen Fermentation Products of Moringa oleifera Harvested at Three Different Ages

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    Besides the beneficial agronomic properties such as drought tolerance and high biomass production, the high crude protein content of Moringa oleifera (Moringa) makes it comparable to the other high quality forages. This study aimed to evaluate whether Moringa can be an appropriate substitute for alfalfa as a ruminant feed. The study consisted of 4 treatments, namely Moringa leaves harvested at 30 (M30), 40 (M40), and 50 (M50) days after pruning, and alfalfa (Medicago sativa) hay as a control. Simultaneously, their organic matter digestibilities and fermentation characteristics were analyzed by in vitro gas production technique and rumen dry matter and protein degradability kinetics were analyzed by using the nylon bags (in situ) procedure. The results of in vitro study revealed that the potential cumulative gas production for Moringa sample harvested at 30 days after pruning was higher than that of alfalfa while the rate of gas production and the concentrations of ammonia and volatile fatty acids (VFA) in Moringa were similar to alfalfa. Moringa harvested at different times had higher in vitro organic matter digestibility (IVOMD) and metabolizable energy (ME) content as compared with alfalfa. Despite the apparent higher soluble fraction (a) and the fractional degradation rate (c) in the Moringa samples of various ages than those for alfalfa, the differences were not significant. However, in situ potentially degradable fraction (b) for DM and CP of Moringa harvested at different ages were higher than those of alfalfa (P<0.05). The in vitro fermentation and in situ degradation parameters suggested high similarities in the kinetics of gas production (i.e. a, b, and c) and DM degradation pattern among the three different cutting ages of Moringa and nutritionally they were comparable to alfalfa. In conclusion, alfalfa could be replaced with Moringa leaves in diet of ruminant animal without any adverse effect

    Microbial Community and Chemical Characteristics of Swine Manure during Maturation

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    Swine diet formulations have the potential to lower animal emissions, including odor and ammonia (NH3). The purpose of this study was to determine the impact of manure storage duration on manure chemical and microbial properties in swine feeding trials. Three groups of 12 pigs were fed a standard corn鈥搒oybean meal diet over a 13-wk period. Urine and feces were collected at each feeding and transferred to 12 manure storage tanks. Manure chemical characteristics and headspace gas concentrations were monitored for NH3, hydrogen sulfide (H2S), volatile fatty acids, phenols, and indoles. Microbial analysis of the stored manure included plate counts, community structure (denaturing gradient gel electrophoresis), and metabolic function (Biolog). All odorants in manure and headspace gas concentrations were significantly (p \u3c 0.01) correlated for length of storage using quadratic equations, peaking after Week 5 for all headspace gases and most manure chemical characteristics. Microbial community structure and metabolic utilization patterns showed continued change throughout the 13-wk trial. Denaturing gradient gel electrophoresis species diversity patterns declined significantly (p \u3c 0.01) with time as substrate utilization declined for sugars and certain amino acids, but functionality increased in the utilization of short chain fatty acids as levels of these compounds increased in manure. Studies to assess the effect of swine diet formulations on manure emissions for odor need to be conducted for a minimum of 5 wk. Efforts to determine the impact of diets on greenhouse gas emissions will require longer periods of study (\u3e13 wk)
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