Una historia familiar

Cada vez que hay una reunión familiar, es nuestra costumbre contar las historias raras. Pero al final, siempre van a contar las mismas historias bochornosas de mis primos, de mis hermanos y de mí, sin importar que ya todos nos las sabemos de memoria. Siempre pasa lo mismo. Todos se ríen de lo que no los involucra porque cuando llegan a la parte donde eres el centro de atención, hay que actuar como si no te importara, para que ellos sepan que no causa ningún efecto en ti. Así sea lo más vergonzoso que te haya sucedido. Porque si te enojas, aunque sea un poquito, das pie para que sigan y sigan molestándote

A MODEL FOR THE GRANTING OF CREDITS AND RISK ESTIMATION IN THE AGRICULTURAL SECTOR

This study aims to propose a statistical model for the granting of credits in the agricultural sector that will generate an appropriate credit risk management. (Case of the Trust Funds to Agriculture, FIRA). The methodology used was the discrimination technique, commonly known as credit scoring.The score tables allow to determine default probabilities of guaranteed loans, these probabilities and the contingent balance are inputs to estimate credit risk through three models commonly used in practice: CyRCE, Montecarlo and Credit Risk+. The results led to the conclusion that the parameters determined through a scoreboard based on logistic regression and estimation of credit risk with the Monte Carlo model, allow having a balance between revenue and expenditure

A MODEL FOR THE GRANTING OF CREDITS AND RISK ESTIMATION IN THE AGRICULTURAL SECTOR

This study aims to propose a statistical model for the granting of credits in the agricultural sector that will generate an appropriate credit risk management. (Case of the Trust Funds to Agriculture, FIRA). The methodology used was the discrimination technique, commonly known as credit scoring.The score tables allow to determine default probabilities of guaranteed loans, these probabilities and the contingent balance are inputs to estimate credit risk through three models commonly used in practice: CyRCE, Montecarlo and Credit Risk+. The results led to the conclusion that the parameters determined through a scoreboard based on logistic regression and estimation of credit risk with the Monte Carlo model, allow having a balance between revenue and expenditure

Análisis de la implementación y aplicación de la sección 17 propiedad planta y equipo NIIF para PYMES para el sector avícola caso de estudio “Avícola Luisin”

La presente investigación titulada Análisis de la implementación y aplicación de la sección 17 Propiedad, Planta y Equipo de las NIIF para Pymes para el sector avícola, caso de estudio “Avícola Luisin”, pretende dar a conocer cómo se desarrolla la implementación de esta norma en el Sector Avícola de la ciudad de Cuenca, cuáles son los ajustes en los registros contables a realizar para generar Estados financieros con información contable veraz y oportuna. Así también se busca conocer la opinión de los representantes de las empresas de este sector, respecto a cómo contribuye la aplicación de las NIIF. Es así que ésta investigación tiene un enfoque cuali-cuantitativo, pues esta metodología permite al investigador medir las características del problema de estudio y realizar un profundo análisis para dar un diagnóstico de cómo se suscita la problemática planteada. Además, a través del método deductivo se podrá analizar los puntos débiles de la empresa, también se aplicó una entrevista a las compañías que se encuentra bajo control y vigilancia de la Superintendencia de Compañías y una encuesta dirigida a los representantes de las empresas avícolas obligadas y no obligadas a llevar contabilidad de la ciudad de Cuenca que permitió obtener información de fuentes primarias y conocer su opinión sobre el efecto de la aplicación de estas normas. Posterior al análisis efectuado se llegó a determinar que muchas de las empresas no efectúan correctamente la valoración de su Propiedad, Planta y Equipo, simplemente valoran los mismos al precio de adquisición y aplican el porcentaje de depreciación, sin embargo, en el caso de Avícola Luisin no se está aplicando correctamente estos porcentajes ni la forma de cálculo, los registros contables eran errados, por ello se recomienda a la empresa tomar en cuenta los ajustes efectuados que presenta de forma real el valor de su Propiedad, Planta Y Equipo.The present research entitled Analysis of the implementation and application of section 17 Property, Plant and Equipment of the IFRS for SMEs for the poultry sector, "Avicola Luisin" case study, aims to show how the implementation of these standards is developed in The Poultry Sector of the city of Cuenca, what are the adjustments in the accounting records to be made to generate financial statements with accurate and timely accounting information. It also seeks the opinion of the representatives of companies in this sector, regarding how the application of IFRS contributes. Thus, this research has a qualitative-quantitative approach, since this methodology allows the researcher to measure the characteristics of the study problem and to carry out an in-depth analysis to give a diagnosis of how the problem is raised. In addition, through the deductive method can analyze the weaknesses of the company, was also applied an interview to companies that is under the control and supervision of the Superintendency of Companies and a survey directed at representatives of the poultry enterprises required and Not required to keep accounts of the city of Cuenca that allowed to obtain information from primary sources and to know their opinion on the effect of the application of these norms. Subsequent to the analysis made, it was determined that many of the companies do not correctly carry out the valuation of their Property, Plant and Equipment, they simply value them at the acquisition price and apply the percentage of depreciation, however, in the case of Avícola Luissin Not being applied correctly these percentages nor the form of calculation, it was found that these were overvalued, accounting records were wrong, therefore it is recommended to the company to take into account the adjustments made that presents in real form the value of its Property, Plant And Equipment.Contadora Pública AuditoraCuenc

Human rotavirus-specific IgM memory B cells have differential cloning efficiencies and switch capacities and play a role in antiviral immunity in vivo

Q1Q110829-10840Protective immunity to rotavirus (RV) is primarily mediated by antibodies produced by RV-specific memory B cells (RV-mBc). Of note, most of these cells express IgM, but the function of this subset is poorly understood. Here, using limiting dilution assays of highly sort-purified human IgM mBc, we found that 62% and 21% of total (non-antigen-specific) IgM and RV-IgM mBc, respectively, switched in vitro to IgG production after polyclonal stimulation. Moreover, in these assays, the median cloning efficiencies of total IgM (17%) and RV-IgM (7%) mBc were lower than those of the corresponding switched (IgG IgA) total (34%) and RV-mBc (17%), leading to an underestimate of their actual frequency. In order to evaluate the in vivo role of IgM RV mBc in antiviral immunity, NOD/Shi-scid interleukin-2 receptor-deficient (IL-2Rnull) immunodeficient mice were adoptively transferred highly purified human IgM mBc and infected with virulent murine rotavirus. These mice developed high titers of serum human RV-IgM and IgG and had significantly lower levels than control mice of both antigenemia and viremia. Finally, we determined that human RV-IgM mBc are phenotypically diverse and significantly enriched in the IgMhi IgDlow subset. Thus, RV IgM mBc are heterogeneous, occur more frequently than estimated by traditional limiting dilution analysis, have the capacity to switch Ig class in vitro as well as in vivo, and can mediate systemic antiviral immunity

Salivary Glucose Oxidase from Caterpillars Mediates the Induction of Rapid and Delayed-Induced Defenses in the Tomato Plant

Caterpillars produce oral secretions that may serve as cues to elicit plant defenses, but in other cases these secretions have been shown to suppress plant defenses. Ongoing work in our laboratory has focused on the salivary secretions of the tomato fruitworm, Helicoverpa zea. In previous studies we have shown that saliva and its principal component glucose oxidase acts as an effector by suppressing defenses in tobacco. In this current study, we report that saliva elicits a burst of jasmonic acid (JA) and the induction of late responding defense genes such as proteinase inhibitor 2 (Pin2). Transcripts encoding early response genes associated with the JA pathway were not affected by saliva. We also observed a delayed response to saliva with increased densities of Type VI glandular trichomes in newly emerged leaves. Proteomic analysis of saliva revealed glucose oxidase (GOX) was the most abundant protein identified and we confirmed that it plays a primary role in the induction of defenses in tomato. These results suggest that the recognition of GOX in tomato may represent a case for effector-triggered immunity. Examination of saliva from other caterpillar species indicates that saliva from the noctuids Spodoptera exigua and Heliothis virescens also induced Pin2 transcripts