Sistema Contable de La “Cooperativa Multisectorial Maracuyá del Norte R.L", del municipio de San Ramón, departamento de Matagalpa en el I semestre del año 2015.

El presente trabajo trata del Sistema Contable en la Empresa Agropecuaria “Cooperativa Multisectorial Maracuyá del Norte (COMANOR, R.L) del Municipio de San Ramón, Departamento de Matagalpa en el I semestre del 2015”.El objetivo de la investigación es analizar el Sistema Contable de la Empresa Agropecuaria “Cooperativa Multisectorial Maracuyá del Norte ( COMANOR, R.L) del Municipio de San Ramón, Departamento de Matagalpa en el I semestre del 2015”, ya que se considera de vital importancia para el sector agropecuario contar con un Sistema Contable que contribuya al funcionamiento de las operaciones que realiza la Cooperativa y pueda proporcionar información confiable y oportuna al momento de la toma de decisiones de la Asamblea General. Basándonos en los resultados obtenidos en la investigación se logró determinar que la Cooperativa tiene un Sistema Contable eficiente y definido que se adecua al giro y necesidades de la Cooperativa, que proporciona la información confiable para elaborar sus Estados Financieros. La Cooperativa utiliza procedimientos contables para el registro de Ingresos, Costos y Gastos. Se le propone a la Cooperativa diseñar un Manual de Control Interno, que le permita mejorar su Sistema Contable, y el funcionamiento sea más eficiente tanto contable como administrativamente se refiere; a su vez se recomienda diseñar un Manual de Control Interno y un Manual de Funciones que contribuya a la correcta selección y asignación de cargos del personal que desee contratar la Cooperativa COMANOR R, L

Systemic risk measures: the simpler the better.

We compute six different sets of systemic risk measures for a sample of the 20 biggest European and 13 biggest US banks from January 2004 to November 2009. The six measures are based on i) Principal components of the bank’s Credit Default Swaps (CDSs), ii) Interbank interest rate spreads, iii) Structural credit risk models, iv) Collateralized Debt Obligations (CDOs) indexes and their tranches, v) Multivariate densities computed from CDS spreads and vi) Co-Risk measures. We then rank the measures using three different criteria: i) Causality tests, ii) Price discovery tests and iii) their correlation with an index of systemic events. For the European and US markets, the best indicators are the first Principal Component of the single-name CDSs and the LIBOR-OIS or LIBOR-TBILL spreads, respectively, whereas the least reliable indicators are the Co-Risk measures and the systemic spreads extracted from the CDO indexes and their tranches.Systemic risk; CDS; Libor spreads; CoVaR;

Systemic risk measures: the simpler the better

We compute six different sets of systemic risk measures for a sample of the 20 biggest European and 13 biggest US banks from January 2004 to November 2009. The six measures are based on i) Principal components of the bank’s Credit Default Swaps (CDSs), ii) Interbank interest rate spreads, iii) Structural credit risk models, iv) Collateralized Debt Obligations (CDOs) indexes and their tranches, v) Multivariate densities computed from CDS spreads and vi) Co-Risk measures. We then rank the measures using three different criteria: i) Causality tests, ii) Price discovery tests and iii) their correlation with an index of systemic events. For the European and US markets, the best indicators are the first Principal Component of the single-name CDSs and the LIBOR-OIS or LIBOR-TBILL spreads, respectively, whereas the least reliable indicators are the Co-Risk measures and the systemic spreads extracted from the CDO indexes and their tranches

Variable-based multi-module data caches for clustered VLIW processors

Memory structures consume an important fraction of the total processor energy. One solution to reduce the energy consumed by cache memories consists of reducing their supply voltage and/or increase their threshold voltage at an expense in access time. We propose to divide the L1 data cache into two cache modules for a clustered VLIW processor consisting of two clusters. Such division is done on a variable basis so that the address of a datum determines its location. Each cache module is assigned to a cluster and can be set up as a fast power-hungry module or as a slow power-aware module. We also present compiler techniques in order to distribute variables between the two cache modules and generate code accordingly. We have explored several cache configurations using the Mediabench suite and we have observed that the best distributed cache organization outperforms traditional cache organizations by 19%-31% in energy-delay and by 11%-29% in energy-delay. In addition, we also explore a reconfigurable distributed cache, where the cache can be reconfigured on a context switch. This reconfigurable scheme further outperforms the best previous distributed organization by 3%-4%.Peer ReviewedPostprint (published version

Actualidad editorial de la historia conceptual

El artículo se incluye dentro de la revista en un dossier titulado 'Filosofía de la historia e historia conceptual II'. En consonancia con este epígrafe y bajo el lema de 'Actualidad editorial de la historia conceptual' se agrupan varias reseñas de publicaciones centradas en esta disciplina. En primer lugar, Lorena Rivera León se ocupa del monográfico 'Teoría y práctica de la historia conceptual' publicado por la revista 'Isegoría', nº 37 (2007), así como del volumen 'Teorías y prácticas de la historia conceptual' compilado por Faustino Oncina Coves y aparecido en CSIC-Plaza y Valdés en 2008. En segundo término, María G. Navarro presta atención a 'Conceptos. Revista de investigación graciana', nº 5 (2008). Por último, José Manuel Sánchez Fernández se detiene en el libro 'Historia conceptual, Ilustración y modernidad', escrito por Faustino Oncina Coves, que vio la luz en la editorial Anthropos en 2009

Liquidity Commonalities in the Corporate CDS Market around

This study presents robust empírical evidence suggesting the existence of significant liquidity commonalities in the corporate Credit Default Swap (CDS) market. Using daily data for 438 firms from 25 countries in the period 2005-2012 we find that these commonalities vary over time, being stronger in periods in which the global, counterparty, and funding liquidity risks increase. However, commonalities do not depend on finn's characteristics. The leve! of the liquidity commonalities differs across economic areas being on average stronger in the European Monetary Union. The effect of market liquidity is stronger than the effect of industry specific liquidity in most industries excluding the banking sector. We document the existence of asymmetries in commonalities around financia! distress episodes such that the effect of market 1iquidity is stronger when the CDS market price increases. The results are not driven by the CDS data imputation method or by the liquidity of firms with high credit risk and are robust to altemative liquidity measures

Composition, spatial distribution and sources of macro-marine litter on the Gulf of Alicante seafloor (Spanish Mediterranean)

The composition, spatial distribution and source of marine litter in the Spanish Southeast Mediterranean were assessed. The data proceed from a marine litter retention programme implemented by commercial trawlers and were analysed by GIS. By weight, 75.9% was plastic, metal and glass. Glass and plastics were mainly found close to the coast. A high concentration of metal was observed in some isolated zones of both open and coastal waters. Fishing activity was the source of 29.16% of the macro-marine litter, almost 68.1% of the plastics, and 25.1% of the metal. The source of the other 60.84% could not be directly identified, revealing the high degree of uncertainty regarding its specific origin. Indirectly however, a qualitative analysis of marine traffic shows that the likely sources were merchant ships mainly in open waters and recreational and fishing vessels in coastal waters.We are grateful for the support of the PESCAL Project by European funds through General Secretary of Fisheries of Spain, led by CETMAR with the participation of the Joint Research Unit between the Spanish Oceanography Institute (IEO) and the University of Alicante (UA). Santiago García-Rivera was supported by PESCAL Project and a PhD grant from the University of Alicante

Estudio del carbonato de litio como ayuda de sinterización para óxido de estaño mediante diseños de experimentos: variables principales y cambios microestructurales

Tin oxide is one of the most extensively studied semiconductor materials due to its broad field of applications. On the one hand, its high conductivity and its corrosion resistance are the most remarkable properties. Therefore, one of the most developed uses in the recent decades has been as ceramic electrode for electrooxidation process. On the other hand, its poor sinterability hinders a broader use. As a result, the use of advanced techniques or sin- tering aids for obtaining low-porosity specimens is necessary. So far, many additives have been studied, CaCO3, Co3O4, Nb2O5 or MnO2, among others. In the present work, the sinter- ing behaviour of SnO2-based powder, containing Li2CO3 as a sintering aid, which generates a liquid phase, has been analysed, since it is one of the additives that has been studied to a lesser extent. The effect of the amount of sintering aid just like the thermal treatment parameters (maximum temperature, heating rate and soaking time) on volumetric contrac- tion’s evolution has been studied through a factorial experiment designs 2n. The results show that an amount of lithium carbonate greater than 1 mol.% is unfavourable to densification. With regards to the thermal cycle’s parameters, it is advisable to have thermal treatments at high temperatures (1300 ◦C) with moderate soaking times (1 h), as maximum temperatures have the biggest influence on the densification followed by soaking time while the heating rate has a lesser influence. Under these conditions, a microstructure of closed and rounded pores is obtained, in which a residual phase is enclosed, but the small proportion of which prevents its characterisation.El óxido de esta ̃no es uno de los materiales más estudiados, dado su extenso campo de aplicación. De entre sus propiedades, cabe destacar su alta conductividad eléctrica y su resistencia a la corrosión, de ahí que entre sus aplicaciones se encuentre la de electrodo cerámico. Sin embargo, su baja capacidad de densificación dificulta su uso. Como con- secuencia, se requieren técnicas avanzadas o aditivos de sinterización que faciliten la obtención de piezas con baja porosidad. Hasta el momento han sido muchos los aditivos estudiados, CaCO3, Co3O4, Nb2O5 o MnO2, entre otros. En este trabajo se estudia el proceso de sinterización de piezas de SnO2 a las que se ha incorporado Li2CO3 como aditivo de sinterización, el cual genera una fase líquida, por ser uno de los aditivos en cuyo estudio se ha profundizado en menor medida. A través de dise ̃nos factoriales de experimentos 2n, se han determinado los efectos de los diferentes parámetros del ciclo de cocción (temper- atura máxima, velocidad de calentamiento y tiempo de permanencia), así como la cantidad de aditivo de sinterización, sobre la evolución de la contracción volumétrica. Los resulta- dos muestran que la incorporación del carbonato de litio, en porcentajes superiores al 1% molar, no es favorable para la densificación. Respecto a los parámetros de cocción, resul- tan recomendables tratamientos térmicos a elevada temperatura (1.300 ◦C) con tiempos de permanencia moderados (1 hora), mientras que la velocidad de calentamiento ejerce una menor influencia. En estas condiciones se obtiene una microestructura de poros cerrados y redondeados, en la que queda encerrada una fase residual cuya reducida proporción impide su caracterización

Bioethical in elderly care principles

Investigación cuantitativa correlacional causal prospectivo, de corte transversal, desarrollado en el Servicio de Medicina “B” del Hospital Regional Docente de Trujillo - La Libertad Perú. Su propósito fue determinar el nivel de satisfacción del adulto mayor hospitalizado y su relación con la práctica de los principios bioéticos de la enfermera(o) en el Servicio de Medicina “B”. Se tomó en cuenta los fundamentos de Orlando. Los datos se recolectaron durante los meses de abril y mayo del 2012. La muestra estuvo conformada por 80 adultos mayores hospitalizados, seleccionados por muestreo probabilístico aleatorio simple. Resulta que el 62.50% de los adultos mayores hospitalizados se encuentran medianamente satisfechos con el servicio prestado por la enfermera, seguido por un 36.25% que evidencian satisfacción y el 1.25% se siente insatisfecho. En cuanto a la práctica de los principios bioéticos en adultos mayores hospitalizados, el 73% percibe una práctica regular de los principios bioéticos; seguido del 26% que perciben una buena práctica y finalmente solo el 1% consideran deficiente la práctica de los principios bioéticos. Se encontró una relación altamente significativa entre el nivel de satisfacción y la práctica de los principios bioéticos de la enfermera desde la percepción de los adultos mayores hospitalizados, con un nivel de significancia (p) de 0.000, menor de 0.05.Abstract : Prospective correlational causal quantitative research, cross-sectional, developed in the Medicine "B" Regional Hospital of Trujillo - La Libertad Peru. Its purpose was to determine the level of satisfaction of the elderly hospitalized and their relationship with the practice of bioethical principles Nurse (o) in the Medicine "B". It took into account the fundamentals of Orlando. Data were collected during the months of April and May 2012. The sample consisted of 80 elderly hospitalized, selected by random probability sampling simple. It turns out that 62.50% of hospitalized seniors are fairly satisfied with the service provided by the nurse, followed by a 36.25% evidencing satisfaction and 1.25% were dissatisfied. As for the practice of bioethical principles in older adults hospitalized, 73% earn a regular practice of bioethical principles; followed by 26% who perceive good practice and finally only 1% considered poor practice of bioethical principles. A highly significant relationship between the level of satisfaction and practice of bioethical principles nurse from the perception of older adults hospitalized with a level of significance (p) of 0.000, less than 0.05 was found

Theoretical study of the photoconduction and photomagnetism of the BPY[Ni(dmit)2]2 molecular crystal

The BPY[Ni(dmit)2]2 molecular crystal synthesized by Naito and coworkers (J. Am. Chem. Soc., 2012, 134, 18656) was characterized as a photo-magnetic-conductor. This crystal is a nonmagnetic semiconductor in the dark and becomes a magnetic conductor after UV irradiation. This work analyzes the key ingredients of the observed photomagnetism and photoconduction by means of wavefunction-based calculations on selected fragments and periodic calculations on the whole crystal. Our results demonstrate that UV-Vis light induces charge transfer processes between the closest [Ni(dmit)2]− and BPY2+ units, that introduce unpaired electrons on the unoccupied orbitals of the BPY cations. Since the conduction bands present a strong mixing of BPY and Ni(dmit)2, the optically activated anion–cation charge transfer enhances the conductivity. The photoinduced (BPY2+)* radicals can indeed interact with the close Ni(dmit)2 units, with non-negligible spin–spin magnetic couplings, which are responsible for the changes induced by the irradiation on the temperature dependence of the magnetic susceptibility.Ministerio de Economía y Competitividad de España y fondos FEDER. CTQ-2015-69019-