Contabilidad de Costos : Implantación de un sistema e costos agropecuarios para el cultivo de frijol en la hacienda El peliguey Dorado, durante el periodo 2013

En el presente trabajo tiene como objetivo Analizar el proceso de producción y contabilización del cultivo del frijol en la Hacienda El Peli buey Dorado correspondiente al periodo 2013, aplicando los conocimientos adquirido durante el transcurso de la licenciatura de contaduría pública y finanzas. Para poder instaurar un sistema de costos agropecuarios se debió primeramente recopilar información de la Hacienda mediante la observación de datos relevantes y entrevistas con el personal, posteriormente se obtuvo la guía técnica que imparte el INTA en la cual estuvo enfocada la contabilización y proporciona la información requerida del cultivo, posteriormente a eso se realizaron y presentaron los Estados Financieros básicos que son el principal fruto de un sistema contable. Por último, se concluye que un sistema de costos agropecuarios para la hacienda El Peli buey dorado cuya principal actividad es la producción y venta del cultivo de frijol es de suma importancia porque proporciona información clara y precisa, con la finalidad de conocer los costos de producción reales del bien producido evitando el sobre o sub costeo del cultivo, en nuestro caso el frijol, lo que permitirá la adecuada toma de decisiones

Estudio de la regulación transcripcional de los transportadores hepatobiliares e identificación de los elementos de respuesta en el promotor del gen Organic solute transporter beta (SLC51B)

Bile acids are amphipathic molecules produced in hepatocytes from cholesterol that act as a detergent, contributing to the hepatobiliary secretion of endogenous and xenobiotic metabolites, as well as the intestinal absorption of lipids, hydrophobic vitamins and drugs. In addition, they are also signaling molecules and metabolic regulators. Given the delicate biological role of bile acids, their metabolism and transport are finely regulated. Therefore, the disruption of these processes is associated with liver cholestatic diseases, fatty liver disease, dyslipidemias, diabetes, obesity and cardiovascular diseases. In the present work we focused on the regulation of transcription of a broad spectrum of human hepatobiliary canalicular transporters (BSEP, MRP2, ABCG5/ABCG8, MDR3, BCRP and MDR1) and basolateral / sinusoidal transporters (NTCP, MRP3, MRP4, OSTa/OSTb, OATP1B1, OATP1B3 and OATP1A2), by nuclear receptors and liver-enriched transcription factors: PPARa, RXRa, CAR, LXRa, PXR, FOXA1, HNF4a, C/EBPa, C/EBPb, VDR and the coactivator PGC1a. For this purpose, we have performed overexpression experiments of these factors and their combinations in HepG2, using adenoviral vectors, followed by the quantification of the level of expression of the transporters, using real-time PCR (RT-PCR). The limiting subunit (OSTb) of the heterodimeric transporter Organic solute transporter (OSTa/OSTb) is encoded by the SLC51B gene and has a fundamental function in the enterohepatic circulation since in enterocytes it is responsible for the secretion of bile acids to the portal circulation. It is also reported that it is expressed in hepatocytes where OSTb appears to play a protective role against bile acid toxicity. In cholestatic conditions, in which bile acid accumulation damage is occurring in hepatocytes, these transporters are induced as an alternative route of protection, transporting bile acids back into the blood through the basolateral membrane to allow excretion throughout the renal route. Interestingly, OSTa/OSTb is abundantly expressed in human liver, in contrast with rat or mouse liver. However, the mechanistic basis of this differential expression in human hepatocytes has not been investigated. Therefore, we have studied in greater detail the regulation of SLC51B, cloning its promoter and characterizing the binding areas of the different transcription factors, through luciferase reporter assays, with a special focus on C/EBPa and C/EBPb.Los ácidos biliares son moléculas anfipáticas producidas en los hepatocitos a partir del colesterol que actúan como detergentes, facilitando la secreción hepatobiliar de metabolitos endógenos y xenobióticos, así como la absorción intestinal de lípidos, vitaminas hidrofóbicas y fármacos. Además, también son moléculas de señalización y reguladores metabólicos. Dado el delicado rol biológico de los ácidos biliares, su metabolismo y transporte están finamente regulados. El desarreglo de estos procesos se asocia con enfermedades colestásicas hepáticas, hígado graso, dislipemias, diabetes, obesidad y enfermedades cardiovasculares.En el presente trabajo nos centramos en la regulación de la transcripción de un amplio espectro de transportadores hepatobiliares humanos, tanto basolaterales/sinusoidales (NTCP, MRP3, MRP4, OSTa/OSTb, OATP1B1, OATP1B3, OATP1A2) como canaliculares (BSEP, MRP2, ABCG5/ABCG8, MDR3, BCRP y MDR1), como por parte de factores de transcripción de relevancia en el hígado: PPARa, RXRa, CAR, LXRa, PXR, FOXA1, HNF4a, C/EBPa, C/EBPb, VDR y el coactivador PGC1a. Para ello se han realizado experimentos de sobreexpresión de dichos factores, y combinaciones de los mismos, en HepG2 mediante el uso de vectores adenovirales, seguido de la cuantificación del nivel de expresión de los transportadores, utilizando PCR en tiempo real (RT-PCR). La subunidad limitante (OSTb) del transportador heterodimérico Organic solute transporter (OSTa/OSTb) está codificada por el gen SLC51B y tiene una función fundamental en la circulación enterohepática, ya que en los enterocitos es responsable de la secreción de los ácidos biliares, absorbidos en el intestino, a la circulación portal. Asimismo, está descrito que también se expresa en los hepatocitos donde OSTb juega un papel protector frente a la toxicidad de los ácidos biliares. En condiciones colestásicas, en las cuales se está produciendo un daño por acumulación de ácidos biliares en los hepatocitos, estos transportadores se inducen como vía alternativa de protección, transportando ácidos biliares de nuevo a la sangre a través de la membrana basolateral, para permitir la excreción por vía renal. Curiosamente, la expresión de OSTa/OSTb es abundante en hígado humano pero muy escasa en hígado de rata o ratón. Sin embargo, la base mecanística de esta expresión diferencial en hepatocitos humanos no ha sido investigada. Por ello, hemos estudiado con mayor detalle la regulación de SLC51B, clonando su promotor y caracterizando las zonas del mismo en las cuales se unen los diferentes factores de transcripción mediante ensayos reporteros, con un foco especial en C/EBPa y C/EBPb.Morante Palacios, O. (2017). Estudio de la regulación transcripcional de los transportadores hepatobiliares e identificación de los elementos de respuesta en el promotor del gen Organic solute transporter beta (SLC51B). http://hdl.handle.net/10251/86110TFG

Understanding the relevance of DNA methylation changes in immune differentiation and disease

Altres ajuts: We thank CERCA Programme/Generalitat de Catalunya and Josep Carreras Foundation for institutional support. E.B. was funded by [...] and was co-funded by FEDER funds/European Regional Development Fund (ERDF)-a way to build Europe.Immune cells are one of the most complex and diverse systems in the human organism. Such diversity implies an intricate network of different cell types and interactions that are dependently interconnected. The processes by which different cell types differentiate from progenitors, mature, and finally exert their function requires an orchestrated succession of molecular processes that determine cell phenotype and function. The acquisition of these phenotypes is highly dependent on the establishment of unique epigenetic profiles that confer identity and function on the various types of effector cells. These epigenetic mechanisms integrate microenvironmental cues into the genome to establish specific transcriptional programs. Epigenetic modifications bridge environment and genome regulation and play a role in human diseases by their ability to modulate physiological programs through external stimuli. DNA methylation is one of the most ubiquitous, stable, and widely studied epigenetic modifications. Recent technological advances have facilitated the generation of a vast amount of genome-wide DNA methylation data, providing profound insights into the roles of DNA methylation in health and disease. This review considers the relevance of DNA methylation to immune system cellular development and function, as well as the participation of DNA methylation defects in immune-mediated pathologies, illustrated by selected paradigmatic diseases

Elaboración de paneles prefabricados de bahareque para bóvedas de cañón

Se plantea la elaboración de un prototipo prefabricado curvo de bahareque funcional con la optimización de materia prima tradicional (tierra, madera, caña,) y materiales contemporáneos (terro-cemento, aislante hidrófobo o aditivos). Para llegar a este objetivo el tipo de investigación realizada se divide en diferentes etapas: empezando con un alcance teórico, que ayuda a conocer las propiedades que los sistemas propuestos tienen, siguiendo con una metodología de experimentación basada en la prueba y error, buscando un enfoque a la construcción en tierra y su aplicación a nuevas tipologías constructivas, para ello se emplearon técnicas de estudio basadas en el mejoramiento progresivo del diferentes modelos que se realizaron a lo largo de todo el proyecto, llegando a una nueva conclusión en cada paso realizado. Uno de los puntos importantes a tomar en cuenta es la industrialización del proyecto, para lo cual se ha optado por el uso de maderas contrachapadas o Plywood y la utilización de elementos como un plóter laser para poder obtener los elementos constructivos necesarios; en el ámbito de la tierra, se tomaron en cuenta los posibles problemas que esta presentaría al estar expuesta a la intemperie pero muchos de ellos se solucionaron mediante el adecuado estudio de la misma y correctas dosificaciones.The elaboration of a prefabricated curved prototype of functional wattle-and-daub with the optimization of traditional raw materials (earth, wood, cane) and contemporary materials (terro-cement, hydrophobic insulation or additives) is proposed. To reach this objective the type of research carried out is divided into different stages: starting with a theoretical scope, which helps to know the properties that the proposed systems have, following with a methodology of experimentation based on trial and error, seeking an approach to earth construction and its application to new constructive typologies, for this study techniques were used based on the progressive improvement of the different models that were made throughout the project, reaching a new conclusion at each step performed. One of the important points to take into account is the industrialization of the project, for which we opted for the use of plywood and the use of elements such as a laser plotter to obtain the necessary construction elements; in the field of soil, we took into account the possible problems that this would present when exposed to the elements, but many of them were solved through the proper study of the same and correct dosages.ArquitectoCuenc

Test bed for applications of heterogeneous unmanned vehicles

Abstract This article addresses the development and implementation of a test bed for applications of heterogeneous unmanned vehicle systems. The test bed consists of unmanned aerial vehicles (Parrot AR.Drones versions 1 or 2, Parrot SA, Paris, France, and Bebop Drones 1.0 and 2.0, Parrot SA, Paris, France), ground vehicles (WowWee Rovio, WowWee Group Limited, Hong Kong, China), and the motion capture systems VICON and OptiTrack. Such test bed allows the user to choose between two different options of development environments, to perform aerial and ground vehicles applications. On the one hand, it is possible to select an environment based on the VICON system and LabVIEW (National Instruments) or robotics operating system platforms, which make use the Parrot AR.Drone software development kit or the Bebop_autonomy Driver to communicate with the unmanned vehicles. On the other hand, it is possible to employ a platform that uses the OptiTrack system and that allows users to develop their own applications, replacing AR.Drone’s original firmware with original code. We have developed four experimental setups to illustrate the use of the Parrot software development kit, the Bebop Driver (AutonomyLab, Simon Fraser University, British Columbia, Canada), and the original firmware replacement for performing a strategy that involves both ground and aerial vehicle tracking. Finally, in order to illustrate the effectiveness of the developed test bed for the implementation of advanced controllers, we present experimental results of the implementation of three consensus algorithms: static, adaptive, and neural network, in order to accomplish that a team of multiagents systems move together to track a target. Keywords Test bed, heterogeneous vehicles, laboratory environment

Desarrollo de un sistema de comunicación remota vía modem con un pc que se encuentra apagado

This article is a partial result of the research project "Sistema de Gestión en Línea de un Pc por Internet" where two computers communicate themselves on Internet, and overcomes one of the obstacles that comes up when one of the equipments is physically distant and turned off. Willing to facilitate information interchange, this work aims to wipe out this hindrance by avoiding worming about the remote equipment, but about the kind or information and/or the software set up required.El presente artículo, describe el diseño y desarrollo de una tarjeta para el encendido de un PC remoto vía MODEM como resultado parcial del proyecto de investigación Sistema de gestión en línea de un PC por Internet, donde se comunican dos computadores por Internet y se suple uno de los obstáculos que se presenta cuando una de las máquinas se encuentra fisicamente distante y apagada. Lo que busca este trabajo es no preocuparse por la máquina remota a gestionar, si no por qué tipo de información es la que se necesita intercambiar o software a instalar

Wireless measurement system for structural health monitoring with high time synchronization accuracy

Structural health monitoring (SHM) systems have excellent potential to improve the regular operation and maintenance of structures. Wireless networks (WNs) have been used to avoid the high cost of traditional generic wired systems. The most important limitation of SHM wireless systems is time-synchronization accuracy, scalability, and reliability. A complete wireless system for structural identification under environmental load is designed, implemented, deployed, and tested on three different real bridges. Our contribution ranges from the hardware to the graphical front end. System goal is to avoid the main limitations of WNs for SHM particularly in regard to reliability, scalability, and synchronization. We reduce spatial jitter to 125 ns, far below the 120 μs required for high-precision acquisition systems and much better than the 10-μs current solutions, without adding complexity. The system is scalable to a large number of nodes to allow for dense sensor coverage of real-world structures, only limited by a compromise between measurement length and mandatory time to obtain the final result. The system addresses a myriad of problems encountered in a real deployment under difficult conditions, rather than a simulation or laboratory test bed

Pre-Ordovician units and Cadomian megastructures of La Serena and La Siberia Extremeña (Southern Iberian Massif)

New mapping of the pre-Ordovician basement (Schist and Greywacke Complex or Lower Alcudian) from the La Serena and La Siberia Extremeña regions of the southern Central Iberian zone has allowed the distinction of up to four independent stratigraphic units. The studied sequence is exposed in two megastructures: the Almorchón-Valdecaballeros Antiform and the Cerro de los Moros Synform, separated by the Patin Fault, which seems to correspond to an ancient paleogeographic boundary. The continuity of these structures under the Paleozoic synclines and the sub-orthogonal directions with respect to those of the Variscan cover is regarded as an evidence for deformational events related to the Cadomian (pan- African) cycle, likely in connection to those recorded in the adjacent Ossa-Morena Zon

SIRT1/2 orchestrate acquisition of DNA methylation and loss of histone H3 activating marks to prevent premature activation of inflammatory genes in macrophages

Sirtuins 1 and 2 (SIRT1/2) are two NAD-dependent deacetylases with major roles in inflammation. In addition to deacetylating histones and other proteins, SIRT1/2-mediated regulation is coupled with other epigenetic enzymes. Here, we investigate the links between SIRT1/2 activity and DNA methylation in macrophage differentiation due to their relevance in myeloid cells. SIRT1/2 display drastic upregulation during macrophage differentiation and their inhibition impacts the expression of many inflammation-related genes. In this context, SIRT1/2 inhibition abrogates DNA methylation gains, but does not affect demethylation. Inhibition of hypermethylation occurs at many inflammatory loci, which results in more drastic upregulation of their expression upon macrophage polarization following bacterial lipopolysaccharide (LPS) challenge. SIRT1/2-mediated gains of methylation concur with decreases in activating histone marks, and their inhibition revert these histone marks to resemble an open chromatin. Remarkably, specific inhibition of DNA methyltransferases is sufficient to upregulate inflammatory genes that are maintained in a silent state by SIRT1/2. Both SIRT1 and SIRT2 directly interact with DNMT3B, and their binding to proinflammatory genes is lost upon exposure to LPS or through pharmacological inhibition of their activity. In all, we describe a novel role for SIRT1/2 to restrict premature activation of proinflammatory genes

An annotated chromosome-scale reference genome for Eastern black-eared wheatear (Oenanthe melanoleuca).

Pervasive convergent evolution and in part high incidences of hybridization distinguish wheatears (songbirds of the genus Oenanthe) as a versatile system to address questions at the forefront of research on the molecular bases of phenotypic and species diversification. To prepare the genomic resources for this venture, we here generated and annotated a chromosome-scale assembly of the Eastern black-eared wheatear (O. melanoleuca). This species is part of the O. hispanica-complex that is characterized by convergent evolution of plumage coloration and high rates of hybridization. The long-read-based male nuclear genome assembly comprises 1.04 Gb in 32 autosomes, the Z chromosome, and the mitogenome. The assembly is highly contiguous (contig N50: 12.6 Mb; scaffold N50: 70 Mb), with 96% of the genome assembled at chromosome level and 95.5% BUSCO completeness. The nuclear genome was annotated with 18,143 protein-coding genes and 31,333 mRNAs (annotation BUSCO completeness: 98.0%), and about 10% of the genome consists of repetitive DNA. The annotated chromosome-scale reference genome of Eastern black-eared wheatear provides a crucial resource for research into the genomics of adaptation and speciation in an intriguing group of passerines