50 research outputs found
La investigación contable como herramienta didáctica en la docencia de la contabilidad
This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating) the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice. El presente ensayo desarrolla una reflexión sobre la importancia de la investigación en materias contables en la formación de los profesionales contables, importancia que radica en que el atributo de la investigación de incrementar el acervo de la disciplina investigada puede ser convertido en una habilidad y/o competencia que los profesionales contables requieren demostrar en su ejercicio profesional.Por otro lado, la Contabilidad es reconocida por los autores como una ciencia en constante desarrollo, siendo susceptible de ser investigada. Este cambio en el conocimiento es un elemento que impele a los profesionales a estar constantemente actualizados, resultando este aspecto (la actualización constante) la habilidad y la competencia que la investigación puede aportar en la formación del profesional en las aulas universitarias.La reflexión se hace a partir del estudio de documentos elaborados por autores de prestigio en la teorÃa contable, la docencia y la investigación.Por lo tanto, este ensayo concluye que la investigación es una herramienta útil para la formación del profesional contable, ya que retribuye las habilidades y competencias importantes para el ejercicio profesional de éste, como también puede ser concebida como una técnica y estrategia para actividades docentes que permiten al alumno recrear el conocimiento, permitiéndole la actualización futura que requerirá su ejercicio profesional.
Molecular simulations of the synthesis of periodic mesoporous silica phases at high surfactant concentrations
Molecular dynamics simulations of a coarse-grained model are used to study the formation mechanism of periodic mesoporous silica over a wide range of cationic surfactant concentrations. This follows up on an earlier study of systems with low surfactant concentrations. We started by studying the phase diagram of the surfactant-water system and found that our model shows good qualitative agreement with experiments with respect to the surfactant concentrations where various phases appear. We then considered the impact of silicate species upon the morphologies formed. We have found that even in concentrated surfactant systems --in the concentration range where pure surfactant solutions yield a liquid crystal phase -- the liquid-crystal templating mechanism is not viable because the preformed liquid crystal collapses as silica monomers are added into the solution. Upon the addition of silica dimers, a new phase-separated hexagonal array is formed. The preformed liquid crystals were found to be unstable in the presence of monomeric silicates. In addition, the silica dimer is found to be essential for mesoscale ordering at both low and high surfactant concentrations. Our results support the view that a cooperative interaction of anionic silica oligomers and cationic surfactants determines the mesostructure formation in the M41S family of materials.publishe
The pneumococcal two-component system SirRH is linked to enhanced intracellular survival of Streptococcus pneumoniae in influenza-infected pulmonary cells
ArtÃculo cientÃfico de investigación en acceso abierto.The virus-bacterial synergism implicated in secondary bacterial infections caused by Streptococcus
pneumoniae following infection with epidemic or pandemic influenza A virus (IAV)
is well documented. However, the molecular mechanisms behind such synergism remain
largely ill-defined. In pneumocytes infected with influenza A virus, subsequent infection with
S. pneumoniae leads to enhanced pneumococcal intracellular survival. The pneumococcal
two-component system SirRH appears essential for such enhanced survival. Through comparative
transcriptomic analysis between the ΔsirR and wt strains, a list of 179 differentially
expressed genes was defined. Among those, the clpL protein chaperone gene and the psaB
Mn+2 transporter gene, which are involved in the stress response, are important in enhancing
S. pneumoniae survival in influenza-infected cells. The ΔsirR, ΔclpL and ΔpsaB deletion
mutants display increased susceptibility to acidic and oxidative stress and no enhancement
of intracellular survival in IAV-infected pneumocyte cells. These results suggest that the
SirRH two-component system senses IAV-induced stress conditions and controls adaptive
responses that allow survival of S. pneumoniae in IAV-infected pneumocytes.publishedVersionFil: Cortes, Paulo R. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Cian, Melina Beatriz. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Olivero, Nadia B. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Hernández-Morfa, Mirelys. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Piñas, Germán. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Badapanda, Chandan. Bioinformatics Division. Xcelris Labs Limited; Ahmedabad; India.Fil: Rathore, Ankita. Bioinformatics Division. Xcelris Labs Limited; Ahmedabad; India.Fil: Echenique, José Ricardo. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Reinoso-VizcaÃno, Nicolás MartÃn. Universidad Nacional de Córdoba. Facultad de Ciencias QuÃmicas. Departamento de BioquÃmica ClÃnica; Argentina.Fil: Cortes, Paulo R. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Cian, Melina Beatriz. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Olivero, Nadia B. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Hernández-Morfa, Mirelys. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Piñas, Germán. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Echenique, José Ricardo. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Reinoso-VizcaÃno, Nicolás MartÃn. Consejo Nacional de Investigaciones CientÃficas y Técnicas. Centro de Investigaciones en BioquÃmica ClÃnica e InmunologÃa; Argentina.Fil: Perez, Daniel R. University of Georgia. Department of Population Health. College of Veterinary Medicine; Athens; Georgia; United States of America.Fil: Cian, Melina Beatriz. University of Oklahoma. Departament of Microbiology and Inmunology. Health Sciences Center; Oklahoma, United States of America.Fil: Piñas, Germán. University of Utah. School of Biological Sciences; Salt Lake City; Utah; United States of America
Retrospective evaluation of whole exome and genome mutation calls in 746 cancer samples
Funder: NCI U24CA211006Abstract: The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that ~80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAF < 15%) and clonal heterogeneity contribute up to 68% of private WGS mutations and 71% of private WES mutations. We observe that ~30% of private WGS mutations trace to mutations identified by a single variant caller in WES consensus efforts. WGS captures both ~50% more variation in exonic regions and un-observed mutations in loci with variable GC-content. Together, our analysis highlights technological divergences between two reproducible somatic variant detection efforts
Una revision de las metodologias de investigación contable
This research consisted of an analysis of the research methodologies used in several publications
in scientific journals broadcast obtained through online databases (digital versions) from different
countries, as well as printed editions of Argentine academic journals. The purpose of this review was
to establish the existence a particular and exclusive method applied in accounting research.
We analyzed 96 publications which determined that there is no original methodology of
accounting, but used different that are applicable to any type of social science researchLa presente investigación consistió en el análisis de las metodologÃas de investigación utilizada
en diversas publicaciones en revistas de difusión cientÃficas obtenidas a través de bases de datos por
internet (versiones digitalizadas) de distintos paÃses, como también ediciones impresas de revistas
académicas argentinas. El objeto de esta revisión fue establecer la existencia algún método particular
y exclusivo aplicado en la investigación contable.
Se analizaron 96 publicaciones de las cuales se determinó que no existe una metodologÃa propia
ni originaria de la Contabilidad, sino que se utilizan diversas que son aplicables a cualquier tipo de
investigación en ciencias sociales
Evaluacion cualitativa del conservadurismo contable en chile
The concept of prudence or conservatism has been studied in various investigations both from a
theoretical perspective, and their practical application in the disclosure of accounting information:
Basu [(1997), (2005)], Pope and Walker (2003), Watts (2003), Beaver and Ryan (2005), Brown et al
(2006), Garcia Lara and Mora (2004), among others.While, the IASB has modified its framework in 2010, eliminating the concept of prudence, despite
still existing prudential practices are governed by their own rules (regulatory conservatism).
That concern over the issue is also appreciated in the literature review we have done, which evidenced by studying how variables empirical research, are apparent in the disclosure in the notes to
the financial statements of different entities in different countries This has motivated us to conduct
a study on how to materialize the conservative criteria that can be seen in the issuance of reports of
economic and financial reality of the entities in Chile.
For this reason, this research is qualitative based on observation of revealed and stories of how
they are expressed in the notes to the financial statements useful background for assessing the effects
of the conditional and unconditional conservatism information is performed.
This review was conducted in 10 publicly traded companies classified in the IPSA, which were
considered key informants.
We conclude that there are various ways to reveal attitudes or conservatism in Chile, which is
evident in the emphasis that companies show to publicize the information in the notes to this fact, as
in the formats used in the various annual reports those entities.El concepto de prudencia o conservadurismo ha sido estudiado en diversas investigaciones tanto
desde la perspectiva teórica, como en su aplicación práctica en la revelación de la información contable: Basu [(1997), (2005)], Pope and Walker (2003), Watts (2003), Beaver and Ryan (2005), Brown et al
(2006), GarcÃa Lara and Mora (2004), entre otros.
En tanto, el IASB ha readecuado su Marco Conceptual en el año 2010, eliminando el concepto de
prudencia, pese a que aún subsisten prácticas prudenciales que están reguladas en sus propias normas
(conservadurismo normativo).
Esa preocupación por el tema también es apreciado en la revisión de literatura que hemos realizado, la cual evidencia en estudio de cómo las variables que las investigaciones empÃricas realizadas,
se constatan en la revelación en las notas de los estados contables de diversas entidades en distintos
paÃses, lo que nos ha motivado a realizar un estudio sobre la forma de materialización de los criterios
conservadores que se aprecian en la emisión de informes de la realidad económica y financiera de las
entidades en Chile.
Es por ello que se realiza una investigación del tipo cualitativo basada en la observación de la
información revelada y relatos de cómo se expresan en las notas de los estados contables los antecedentes útiles para apreciar los efectos del conservadurismo condicional e incondicional.
Esta revisión se realizó en 10 sociedades anónimas abiertas clasificadas en el IPSA, las cuales
fueron consideradas como informantes claves.
Es posible concluir que existen diversas actitudes o maneras de revelar el conservadurismo en
Chile, lo que se evidencia en el énfasis que demuestran las empresas para publicitar la información
en las notas sobre este hecho, como también en los formatos utilizados en las diversas memorias
anuales de esas entidade