Using the IGCRA (Individual, Group, Classroom Reflective Action) technique to enhance teaching and learning in large accountancy classes

First year accounting has generally been perceived as one of the more challenging first year business courses for university students. Various Classroom Assessment Techniques (CATs) have been proposed to attempt to enrich and enhance student learning, with these studies generally positioning students as learners alone. This paper uses an educational case study approach and examines the implementation of the IGCRA (individual, group, classroom reflective action) technique, a Classroom Assessment Technique, on first year accounting students’ learning performance. Building on theoretical frameworks in the areas of cognitive learning (Steadman & Svinicki, 1998), social development (Vygotsky, 1962, 1978 and 1985), and dialogical learning (Freire, 1971), the technique uses reports to promote reflection on both learning and teaching. IGCRA was found to promote feedback on the effectiveness of student, as well as teacher satisfaction. Moreover, the results indicated formative feedback can assist to improve the learning and learning environment for a large group of first year accounting students. Clear guidelines for its implementation are provided in the paper.Peer Reviewe

Esclerose lateral amiotrófica: revisão bibliográfica da patofisiologia

A Esclerose Lateral Amiotrófica (ELA) é uma doença do neurónio motor fatal e progressiva, cuja patogenia é ainda desconhecida. O processo patológico decorre de uma degenerescência dos neurónios motores periféricos no tronco encefálico e medula espinhal, que leva a desnervação e consequente atrofia nas fibras musculares correspondentes. Nas regiões onde ocorre adelgaçamento das fibras nervosas há deposição de pigmentos lipídicos e outras substâncias conjuntamente com proliferação de astroglia e microglia. No início do processo patológico, alguns grupos musculares vão sendo afetados, levando a uma fraqueza muscular assimétrica pouco específica. Com o avançar da doença, vai sendo maior o número de músculos envolvidos, acabando por comprometer a musculatura respiratória e levando à morte. O fenómeno que leva à destruição neuronal ainda não foi esclarecido, o que faz com que esta patologia de rápida progressão seja ainda um grande problema no seio da Neurologia. Devido à ausência de uma etiologia específica, fatores de risco exógeno estão a ser cada vez mais explorados como agente causal da doença. A descoberta contínua de mutações em genes de pacientes com ELA faz com que os fatores genéticos adquiram uma maior importância na etiopatogénese da doença, principalmente porque parecem estar diretamente relacionados com os diversos processos que levam à destruição dos neurónios motores. Os mecanismos que levam à destruição são diversos, entre eles o mecanismo de stress oxidativo, excitotoxicidade pelo glutamato, agregação proteica, alteração da função dos astrócitos, alterações neurovasculares, processos inflamatórios e disfunção dos neurofilamentos e microtúbulos. Nenhum destes processos funciona de modo isolado e diversos estudos apontam para um mecanismo em constante interação que culmina no dano e morte neuronais. O conhecimento escasso da fisiopatologia desta doença leva à dificuldade na elaboração de estratégias terapêuticas eficazes para abrandar o curso da doença. No momento apenas o Riluzole mostra resultados, embora com um aumento da sobrevida dos pacientes em apenas alguns meses. Com o decorrer dos estudos, mais aspetos da ELA têm vindo a ser desvendados, abrindo assim novas possibilidades e hipóteses para estudos mais aprofundados.The Amyotrophic Lateral Sclerosis (ALS) is a fatal and progressive motor neuron disease, whose pathogenesis is still unknown. The pathological process stems from a degeneration of the peripheral motor neurons of the brainstem and spinal cord, which leads to denervation and consequent atrophy of the correspondent muscular fibers. In the regions where occurs muscular fibers’ thinning, occurs deposition of lipid pigments and other substances, as so astroglial and microglial proliferation. In the beginning of the pathological process, some muscular groups are affected, leading to an unspecific asymmetrical muscular weakness. As the disease progresses, larger is the number of affected muscles groups, eventually compromising the respiratory muscles and leading to death. The phenomenon inducing neuronal destruction has not been enlightened, that makes this fast progression pathology a huge problem in the Neurology field. Due to the absence of a specific etiology, exogenous risk factors are being increasingly explored as causative agent of the disease. The ongoing discovery of genes mutations in ALS patients increases genetic factors’ importance in the pathogenesis of the disease, mainly because it seems to be directly linked to several processes responsible for motor neuron destruction. The mechanisms leading to degeneration are several, among them there’s the oxidative stress process, glutamate excitotoxicity, protein aggregation dysfunction, astrocyte dysfunction, neurovascular alterations, inflammatory processes as so neurofilament and microtubule dysfunction. None of this processes act isolated or independently and many studies suggests the existence of a complex mechanism in constant interplay, culminating in neuronal damage and death. The scarce knowledge of ALS’ physiopathology difficult the elaboration of efficient therapeutic strategies intended to slow disease progress. At the moment, only Riluzole shows some significant results, although with just a modest lengthening of the patient’s survival in months. In the course of the studies many aspects of ALS had been discovered, clearing the way to new hypothesis and possibilities for deeper studies

Structural control and tectono-sedimentary evolution of the Gulf of Cadiz, SW Iberia since the late Miocene: Implications for contourite depositional system

The Gulf of Cadiz Contourite Depositional System (GCCS) developed due to the interaction of the Mediterranean Outflow Water (MOW) with the middle continental slope of the SW Iberian continental margin. The GCCS evolved in a complex tectonic setting within the foreland of the Betic Orogeny and near the Nubia-Eurasia plate boundary. This study used tectonostratigraphic analysis of an extensive 2D multichannel seismic reflection dataset to investigate how inherited basin configuration and tectonic activity controlled sedimentary stacking pattern and evolution of the GCCS. Three regional tectonostratigraphic units (U1-U3) were recognised in the margin. The younger seismic unit U3 corresponds to the Miocene-Quaternary foreland basin system where the contourite system is generated. Seismic analysis also detected the dextral strike-slip Gil Eanes Fault Zone (described herein for the first time), the Cadiz Fault, the Albufeira-Guadalquivir-Don similar to ana Basement High and several diapiric structures. Integrated analysis of seismic profiles showing these tectonic structures with thickness and earthquake distribution maps suggest four tectono-sedimentary domains. The distinct characteristics shown by contourite features in the different domains, depends at broad-scale on the tectonic-control of the accommodation space (i.e., subsidence or uplift) and at local-scale on the presence of structural highs and fault-related depressions. Both influence bottom-current circulation and thus the evolution of the contourite deposits through the late Miocene and Quaternary. Three main stages have been recognised in the Gulf of Cadiz evolution: 1) the region was the western continuation of the Betic Corridor until the final re-opening of the Strait of Gibraltar (8-5.3 Ma). In this stage there is a predominance of turbidites or hemipelagic deposits, dependant on tectonic activity; 2) with the final re-opening of the Mediterranean-Atlantic connection there is the onset of the PlioceneQuaternary contourite depositional system (5.3-2.0 Ma). Short-term changes in sedimentation during this stage, from contourite to turbidite deposits, indicate periods of increased tectonic activity; and 3) after the onset of the transpressive tectonic regime in the area (from 2.0 Ma), sedimentation became more homogeneous suggesting stable conditions (decrease of tectonic activity) with dominant contourite deposition. This work highlights the remarkable influence of structural features and tectonic events in controlling the seafloor relief and in turn in influenced the local oceanic circulation processes that controlling the morphology and sedimentary evolution of contourite systems.info:eu-repo/semantics/publishedVersio

Protogrammus alboranensis n. sp. (Teleostei: Callionymidae), a new species of dragonet from the Alboran Sea, western Mediterranean Sea

Protogrammus alboranensis n. sp. is described on the basis of four specimens from the Alboran Sea, western Mediterranean Sea. It is characterized within the genus Protogrammus by a total of nine unbranched rays on the second dorsal fin, eight unbranched rays on the anal fin, a very small preopercular spine with an upcurved main tip and one point on the dorsal margin, which is lacking an antrorse spine at the base, the first and second spines of the first dorsal fin filamentous and much longer than the first ray of the second dorsal fin in males, the tip of the last ray of the second dorsal fin reaching beyond the caudal fin base in males, and the anal fin distally black in the males (translucent in females). A key to the species of Protogrammus is presented; the zoogeography of the species is discussed.En base a cuatro individuos recolectados en el mar de Alborán, mar Mediterráneo occidental, se describe Protogrammus alboranensis n. sp. Esta especie se caracteriza dentro del género Protogrammus por poseer un total de 9 radios no ramificados en la segunda aleta dorsal, 8 radios no ramificados en la aleta anal, una espina preopercular muy pequeña que carece de espina antrorsa en la base y que posee una punta principal curvada hacia arriba y otra en el margen dorsal, la primera y segunda espinas de la primera aleta dorsal son filamentosas y mucho más largas que el primer radio de la segunda aleta dorsal en el macho, la punta del último radio de la segunda aleta dorsal alcanza más allá de la base de la aleta caudal en el macho, y la aleta anal presenta un margen oscuro en machos (traslúcido en hembras). Se presenta una clave para las especies del género Protogrammus y se discute sobre su zoogeografía.Postprint1,006

Multigrid preconditioners for symmetric Sinc systems

The symmetric Sinc-Galerkin method applied to a separable second-order self-adjoint elliptic boundary value problem gives rise to a system of linear equations ( ? x ?D y + D x ?? y ) u = g where ? is the Kronecker product symbol, ? x and ? y are Toeplitz-plus-diagonal matrices, and D x and D y are diagonal matrices. The main contribution of this paper is to present a two-step preconditioning strategy based on the banded matrix approximation and the multigrid iteration for these Sinc-Galerkin systems. Numerical examples show that the multigrid preconditioner is practical and efficient to precondition the conjugate gradient method for solving the above symmetric Sinc-Galerkin linear system

Selective Conversion of Glucose to 5-Hydroxymethylfurfural by Using L-Type Zeolites with Different Morphologies

In the present work, the morphology of L-type zeolite (LTL topology) has been modified in order to evaluate the influence of several protonated-form LTL-zeolites with different morphologies on their stability and catalytic performance in the conversion of glucose into 5-hydroxymethylfurfural (5-HMF). Physico-chemical characterization of the LTL-based catalysts has revealed that the three types of morphologies (needle, short rod and cylinder) are active, providing complete glucose conversion and high 5-HMF yield values. The addition of CaCl2 had a positive influence on the catalytic performance. It was found that morphology influences the textural and acid properties of LTL-zeolites, and hence their catalytic performance. The best catalytic results have been obtained with the NEEDLE-LTL, showing nanoparticles with a length of 4.46 micrometer a width of 0.63 micrometer, which attains a 5-HMF yield of 63%, at 175 ºC after 90 min of reaction, and a glucose conversion of 88%. The reusability study has revealed a progressive decrease in 5-HMF yield after each catalytic cycle. Different regeneration methods have been essayed without recovering the initial catalytic activity. The presence of organic molecules in micropores has been demonstrated by TG analysis, which are diffcult to remove even after a regeneration process at 550 C.This research was funded by the Spanish Ministry of Economy and Competitiveness (RTI2018-94918-B-C44), FEDER (European Union) funds and FRGS (203/PKIMIA/6711642)

Potencial endógeno de desarrollo y estrategias de desarrollo local en los planes municipales de desarrollo del Aburrá Sur 2016-2019

The endogenous potential of a territory represents the set of resources of different nature, which can be exploited in order to constitute a sustainable and competitive development. Its analysis has constituted, in turn, the endogenous development theory that explains how territories develop from their own resources. Particularly the Aburrá Sur, a conurbation in Antioquia-Colombia, is an important geoeconomic zone of the country due to its high rate of development in the productive sector. The objective of this research was to analyze the inventory of endogenous potential resources of Aburrá Sur and their relationship with the local development strategies contained in the municipal development plans 2016-2019. It was conducted through a case study with a mixed methodology evaluating the endogenous development potential and the municipal development plans of the municipalities of Aburrá Sur and contrasted with the results of a survey implemented during 2020 to entrepreneurs in the territory. The results show that the actions have been positive and that many of the goals proposed in the development plans have been achieved in accordance with the economic resources allocated. In addition, the institutional component is suggested as one of the main factors in the development of this region.El potencial endógeno de un territorio representa el conjunto de los recursos de diferente naturaleza, que pueden ser aprovechados con la finalidad de constituir un desarrollo sostenible y competitivo. Su análisis ha constituido, a su vez, la teoría del desarrollo endógeno que explica cómo los territorios se desarrollan a partir de sus propios recursos. Particularmente el Aburrá Sur, conurbación en Antioquía-Colombia es una zona geoeconómica importante del país por su alto índice de desarrollo en el sector productivo. El objetivo de esta investigación fue analizar el inventario de los recursos de potencial endógeno del Aburrá Sur y su relación con las estrategias de desarrollo local contenidas en los planes de desarrollo municipal 2016-2019. Se realizó a través un estudio de caso con una metodología mixta evaluando el potencial del desarrollo endógeno y los planes de desarrollo municipal de los municipios del Aburrá Sur y se contrastó con los resultados de una encuesta implementada durante 2020 a los empresarios del territorio. Los resultados muestran que las acciones han sido positivas y que se han alcanzado muchas de las metas propuestas en los planes de desarrollo de acuerdo con los recursos económicos destinados. Además, se sugiere el componente institucional como uno de los principales factores del desarrollo de esta región

Geographic Concentration of Economic Activities in Aburrá Sur in Antioquia (Colombia) — A Reinterpretation of the Industrialisation Coefficients of the Stochastic Independence Approach

In terms of economic geography, spatial and industrial concentration represents an increasingly important input for the design of public policies that foster local economic development and productive transformation of a territory. This analysis aims to identify the geographic concentration indices of different sectors in which the economic activity is distributed in each of the five municipalities that are part of the territorial agglomeration of Aburrá Sur in the department of Antioquia (Colombia). The methodology is based on a reinterpretation of the industrialisation coefficients used in the stochastic independence approach, which explains the divergences between specialisation levels of production and geographical concentration by using entropy indices that consider the reference distribution as uniform distribution, as is the case with maximum dispersion. We start from the hypothesis that in the municipalities belonging to the Aburrá Sur predominates the high concentration in the manufacturing industry, although some of them could have medium and even low concentration because they have different sector indicators. Results show that the manufacturing industry is the most concentrated sector in the territorial agglomeration. The research findings can be used by political and economic actors in the territory for designing strategies and decision-making on sectoral strategic development commitments

Geographic Concentration of Economic Activities in Aburrá Sur in Antioquia (Colombia) — A Reinterpretation of the Industrialisation Coefficients of the Stochastic Independence Approach

In terms of economic geography, spatial and industrial concentration represents an increasingly important input for the design of public policies that foster local economic development and productive transformation of a territory. This analysis aims to identify the geographic concentration indices of different sectors in which the economic activity is distributed in each of the five municipalities that are part of the territorial agglomeration of Aburrá Sur in the department of Antioquia (Colombia). The methodology is based on a reinterpretation of the industrialisation coefficients used in the stochastic independence approach, which explains the divergences between specialisation levels of production and geographical concentration by using entropy indices that consider the reference distribution as uniform distribution, as is the case with maximum dispersion. We start from the hypothesis that in the municipalities belonging to the Aburrá Sur predominates the high concentration in the manufacturing industry, although some of them could have medium and even low concentration because they have different sector indicators. Results show that the manufacturing industry is the most concentrated sector in the territorial agglomeration. The research findings can be used by political and economic actors in the territory for designing strategies and decision-making on sectoral strategic development commitments