Normas Internacionales de Información Financiera (NIIF para Pymes) para Pequeñas y Medianas Entidades (Pymes) : Análisis de la aplicación de la sección 4: estados de situación financiera de las normas internacionales de información financiera (NIIF) para pequeñas y medianas entidades (Pymes) en la empresa Muebleria Fina,S.A. durante el periodo del 01 de enero al 31 de diciembre del 2015

El presente trabajo tiene como propósito analizar la aplicación de la sección cuatro: Estado de Situación Financiera de las Normas Internacionales de Información Financiera (NIIF) para pequeñas y medianas entidades (PYME), para la empresa “Mueblería Fina S.A”, periodo del 01 de enero al 31 de diciembre de 2015, empleando los conocimientos adquiridos en el transcurso de la licenciatura de contaduría pública y finanzas. Para la realización de esta investigación, primeramente se recopiló el Estado de Situación Financiera según Principios de Contabilidad Generalmente Aceptados de la empresa “Mueblería Fina S.A., posteriormente se elaboró un nuevo Estado de Situación Financiera aplicando la sección cuatro: Estado de Situación Financiera de las Normas Internacionales de Información Financiera (NIIF) para pequeñas y medianas entidades (PYME). Por último, se concluye que un Estado de Situación Financiera según la sección cuatro: Estado de Situación Financiera de las Normas Internacionales de Información Financiera (NIIF) para pequeñas y medianas entidades (PYME), para la empresa “Mueblería Fina S.A”, cuya principal actividad económica es la compra y venta de muebles para oficina, es de gran importancia ya que brinda información clara y confiable, con la finalidad de conocer la situación económica de la empresa, lo que permitirá la adecuada toma de decisiones

Estudio de las concentraciones y mecanismos de desplazamiento de radón y descendientes en recintos cerrados

La importancia de la medida de concentración de radón en recintos cerrados radica en que la dosis debida a su presencia en el ambiente representa aproximadamente el 50% de la dosis total de la radiación de origen natural recibida por la población, estando presente tanto en espacios abiertos, como en el interior de edificios. Se han desarrollado numerosos estudios encaminados a determinar el riesgo radiológico por unidad de exposición Para alcanzar este fin se han puesto a punto diversas técnicas que permiten analizar, tanto en una instalación de laboratorio como en espacios habitados, el factor de equilibrio, la fracción libre y el espectro dimensional de descendientes del radón en estado libre. Por otra parte, si tenemos en cuenta los mecanismos de desplazamiento del 222 Rn sabemos que éste se difunde a través de las grietas del terreno y de los materiales de construcción. Por lo tanto, tendremos que en recintos cerrados el mecanismo difusivo es el más significativo, siendo en este caso determinante la longitud de difusión desintegrarse

Biogeochemical characteristics of a long-lived anticyclonic eddy in the eastern South Pacific Ocean

Mesoscale eddies are important, frequent, and persistent features of the circulation in the eastern South Pacific (ESP) Ocean, transporting physical, chemical and biological properties from the productive shelves to the open ocean. Some of these eddies exhibit subsurface hypoxic or suboxic conditions and may serve as important hotspots for nitrogen loss, but little is known about oxygen consumption rates and nitrogen transformation processes associated with these eddies. In the austral fall of 2011, during the Tara Oceans expedition, an intrathermocline, anticyclonic, mesoscale eddy with a suboxic ( 0.5 µM), suggesting that active denitrification occurred in this water mass. Using satellite altimetry, we were able to track the eddy back to its region of formation on the coast of central Chile (36.1° S, 74.6° W). Field studies conducted in Chilean shelf waters close to the time of eddy formation provided estimates of initial O2 and N2O concentrations of the ESSW source water in the eddy. By the time of its offshore sighting, concentrations of both O2 and N2O in the subsurface oxygen minimum zone (OMZ) of the eddy were lower than concentrations in surrounding water and “source water” on the shelf, indicating that these chemical species were consumed as the eddy moved offshore. Estimates of apparent oxygen utilization rates at the OMZ of the eddy ranged from 0.29 to 44 nmol L−1 d−1 and the rate of N2O consumption was 3.92 nmol L−1 d−1. These results show that mesoscale eddies affect open-ocean biogeochemistry in the ESP not only by transporting physical and chemical properties from the coast to the ocean interior but also during advection, local biological consumption of oxygen within an eddy further generates conditions favorable to denitrification and loss of fixed nitrogen from the system

Parental Child Rearing Beliefs and Children\u27s Behavioral Problems: The Mediating Role of Parental Involvement in Elementary School

The contributions that parents make to child development have been heavily investigated but the potential links between parents’ child rearing beliefs and school involvement levels have been overlooked. In this study, a model was proposed where parental involvement was examined as a potential mediator in the relationship between parents’ child-rearing beliefs and internalizing and externalizing outcomes in children. Using data from the NICHD SECCYD study, these constructs were examined in first, third, and fifth grade (N = 1128). SEM analyses supported our hypothesis regarding the mediating effect of parental involvement and it appeared to act as a potential mediator through which parental child rearing beliefs may be associated with children’s externalizing behavior. However, parallel mediating pathways for the internalizing behavior outcome returned non-significant estimates. Overall, these findings highlight the importance of home-school relationships and the need to examine interventions designed to promote and facilitate student support among/between parents and educators. Advisor: Eric Buh

Effect of Pressure on Piloted Ignition Delay of PMMA

In order to reduce the risk of decompression sickness associated with spacewalks, NASA is considering designing the next generation of exploration vehicles and habitats with a different cabin environment than used previously. The proposed environment uses a total cabin pressure of 52.7 to 58.6 kPa with an oxygen concentration of 30 to 34% by volume and was chosen with material flammability in mind. Because materials may burn differently under these conditions and there is little information on how this new environment affects the flammability of the materials onboard, it is important to conduct material flammability experiments at the intended exploration atmosphere. One method to evaluate material flammability is by its ease of ignition. To this end, piloted ignition delay tests were conducted in the Forced Ignition and Spread Test (FIST) apparatus subject to this new environment. In these tests, polymethylmethacylate (PMMA) was exposed to a range of oxidizer flow velocities and externally applied heat fluxes. The ultimate goal is to determine the individual effect of pressure and the combined effect of pressure and oxygen concentration on the ignition delay. Tests were conducted for a baseline case of normal pressure and oxygen concentration, low pressure (58.6 kPa) with normal oxygen (21%). Future work will focus on low pressure with 32% oxygen concentration (space exploration atmosphere - SEA) conditions. It was found that reducing the pressure while keeping the oxygen concentration at 21% reduced the ignition time by 17% on average. It was also noted that the critical heat flux for ignition decreases in low-pressure conditions. Because tests conducted in standard atmospheric conditions will underpredict the flammability of materials intended for use on spacecraft, fire safety onboard at exploration atmospheres may be compromised

Orally active antischistosomal early leads identified from the open access malaria box.

BACKGROUND: Worldwide hundreds of millions of schistosomiasis patients rely on treatment with a single drug, praziquantel. Therapeutic limitations and the threat of praziquantel resistance underline the need to discover and develop next generation drugs. METHODOLOGY: We studied the antischistosomal properties of the Medicines for Malaria Venture (MMV) malaria box containing 200 diverse drug-like and 200 probe-like compounds with confirmed in vitro activity against Plasmodium falciparum. Compounds were tested against schistosomula and adult Schistosoma mansoni in vitro. Based on in vitro performance, available pharmacokinetic profiles and toxicity data, selected compounds were investigated in vivo. PRINCIPAL FINDINGS: Promising antischistosomal activity (IC50: 1.4-9.5 µM) was observed for 34 compounds against schistosomula. Three compounds presented IC50 values between 0.8 and 1.3 µM against adult S. mansoni. Two promising early leads were identified, namely a N,N'-diarylurea and a 2,3-dianilinoquinoxaline. Treatment of S. mansoni infected mice with a single oral 400 mg/kg dose of these drugs resulted in significant worm burden reductions of 52.5% and 40.8%, respectively. CONCLUSIONS/SIGNIFICANCE: The two candidates identified by investigating the MMV malaria box are characterized by good pharmacokinetic profiles, low cytotoxic potential and easy chemistry and therefore offer an excellent starting point for antischistosomal drug discovery and development

Programa de Brain Gym para mejorar los niveles de la memoria auditiva inmediata y reducir los niveles de ansiedad en los alumnos de 5to. grado de primaria de la I.E Nuestra Señora de Lourdes de Talara departamento de Piura, 2013

El presente trabajo pre-experimental, ha sido desarrollado para verificar si el programa de Brain Gym® resultó significativo para mejorar la memoria auditiva inmediata en los alumnos con niveles de ansiedad de la institución educativa Nuestra Señora de Lourdes de la provincia de Talara, departamento de Piura. Para el desarrollo de la investigación se utilizó una muestra de 92 alumnos del 5to. grado de primaria del 43 del sexo femenino y 49 masculino de la institución educativa nacional “Nuestra Señora de Lourdes de la provincia de Talara, departamento de Piura, se procedió a la recolección de datos, con la aplicación de los pretest en las mismas aulas y dentro del horario escolar establecido. El tiempo que duró la administración de ambos instrumentos fue de 45 minutos aproximadamente; una vez obtenidos los resultados, posteriormente se desarrolló las sesiones del programa de Brain Gym que fueron dos veces por semana desde el mes de setiembre hasta el mes de diciembre del 2013, luego de la finalización del programa se procedió a la aplicación del post test y de acuerdo a los resultados obtenidos y deseables se realizó una evaluación de normalidad de las variables; asimismo, de acuerdo a los resultados se optó por las pruebas no paramétricas. En los resultados generales se observa que se mejoró en cuanto a que los niveles de memoria auditiva inmediata aumentaron y los niveles de ansiedad disminuyeron en los alumnos que participaron en la misma investigación, lo que se concluye que el Programa de Brain Gym fue efectivo para las variables memoria auditiva inmediata, y ansiedad ya que, se evidenciaron diferencias estadísticamente significativas entre las mediciones realizadas antes y después de su aplicación.This pre-experimental study was developed to verify if the programan Brain Gym ® program was significant to improve the level of immediate auditory memory in students with anxiety levels of the school our lady of Lourdes in the province the Talara, Piura department. To develop research a sample of 92 students of the 5th was used. Grade of 43 female and 49 male national educational institution ""Our Lady of Lourdes in the province of Talara, Piura, proceeded to the collection of data, with the implementation of the Pre-test on the same classrooms and during school hours established. The duration of the administration of both instruments was approximately 45 minutes; After obtaining the results, later sessions that Brain Gym program were twice a week since the month of September until December 2013, after completion of the program proceeded to the implementation of the post test was developed and according to desirable results and an evaluation of normality of the variables was performed; Also, according to the results we chose the non-parametric tests. In the overall results I can see that is improved in terms of levels Immediate Auditory Memory rose and anxiety levels decreased by students who participated in the same investigation, which concluded that the program Brain Gym was effective Immediate Auditory Memory variables, and anxiety because, statistically significant differences were found between measurements taken before and after application.Tesi

Programa de Brain Gym para mejorar los niveles de la memoria auditiva inmediata y reducir los niveles de ansiedad en los alumnos de 5to. grado de primaria de la I.E Nuestra Señora de Lourdes de Talara departamento de Piura, 2013

El presente trabajo pre-experimental, ha sido desarrollado para verificar si el programa de Brain Gym® resultó significativo para mejorar la memoria auditiva inmediata en los alumnos con niveles de ansiedad de la institución educativa Nuestra Señora de Lourdes de la provincia de Talara, departamento de Piura. Para el desarrollo de la investigación se utilizó una muestra de 92 alumnos del 5to. grado de primaria del 43 del sexo femenino y 49 masculino de la institución educativa nacional “Nuestra Señora de Lourdes de la provincia de Talara, departamento de Piura, se procedió a la recolección de datos, con la aplicación de los pretest en las mismas aulas y dentro del horario escolar establecido. El tiempo que duró la administración de ambos instrumentos fue de 45 minutos aproximadamente; una vez obtenidos los resultados, posteriormente se desarrolló las sesiones del programa de Brain Gym que fueron dos veces por semana desde el mes de setiembre hasta el mes de diciembre del 2013, luego de la finalización del programa se procedió a la aplicación del post test y de acuerdo a los resultados obtenidos y deseables se realizó una evaluación de normalidad de las variables; asimismo, de acuerdo a los resultados se optó por las pruebas no paramétricas. En los resultados generales se observa que se mejoró en cuanto a que los niveles de memoria auditiva inmediata aumentaron y los niveles de ansiedad disminuyeron en los alumnos que participaron en la misma investigación, lo que se concluye que el Programa de Brain Gym fue efectivo para las variables memoria auditiva inmediata, y ansiedad ya que, se evidenciaron diferencias estadísticamente significativas entre las mediciones realizadas antes y después de su aplicación.This pre-experimental study was developed to verify if the programan Brain Gym ® program was significant to improve the level of immediate auditory memory in students with anxiety levels of the school our lady of Lourdes in the province the Talara, Piura department. To develop research a sample of 92 students of the 5th was used. Grade of 43 female and 49 male national educational institution ""Our Lady of Lourdes in the province of Talara, Piura, proceeded to the collection of data, with the implementation of the Pre-test on the same classrooms and during school hours established. The duration of the administration of both instruments was approximately 45 minutes; After obtaining the results, later sessions that Brain Gym program were twice a week since the month of September until December 2013, after completion of the program proceeded to the implementation of the post test was developed and according to desirable results and an evaluation of normality of the variables was performed; Also, according to the results we chose the non-parametric tests. In the overall results I can see that is improved in terms of levels Immediate Auditory Memory rose and anxiety levels decreased by students who participated in the same investigation, which concluded that the program Brain Gym was effective Immediate Auditory Memory variables, and anxiety because, statistically significant differences were found between measurements taken before and after application.Tesi

Determinants of Rural Non-Farm Employment and Income in Paraguay

During the last decades considerable research has been carried out on non-farm rural employment and income of farm households. The thesis examines the factors influencing non-farm employment and income among rural individuals in Paraguay. The empirical models show that education, assets, access to public services and language skills influence access to non-farm work. Gender and education play an important role in the intensity of participation, but not on the level of income. Heckman’s selection model shows that there is no evidence of selection bias. Expansion of non-farm employment in rural areas and income diversification are desirable policy objectives because rural individuals require more options to improve their own living standards. Education and social infrastructure must be important components of any policy intervention, focused on training and access to public services