Contabilidad socioambiental y la sustentabilidad de las organizaciones económicas

Objetivo general: Contribuir con el conocimiento contable para que las organizaciones económicas puedan sinergizar conocimientos socio-ambientales relevantes con la mecánica del proceso contable para generar el Balance Social, útil para diagnosticar, tomar decisiones, gestionar aspectos de la sustentabilidad y medir la gestión empresarial en dimensiones socio-ambientales.Facultad de Ciencias Económica

Contabilidad socioambiental y la sustentabilidad de las organizaciones económicas

Objetivo general: Contribuir con el conocimiento contable para que las organizaciones económicas puedan sinergizar conocimientos socio-ambientales relevantes con la mecánica del proceso contable para generar el Balance Social, útil para diagnosticar, tomar decisiones, gestionar aspectos de la sustentabilidad y medir la gestión empresarial en dimensiones socio-ambientales.Facultad de Ciencias Económica

Contabilidad socioambiental y la sustentabilidad de las organizaciones económicas

Objetivo general: Contribuir con el conocimiento contable para que las organizaciones económicas puedan sinergizar conocimientos socio-ambientales relevantes con la mecánica del proceso contable para generar el Balance Social, útil para diagnosticar, tomar decisiones, gestionar aspectos de la sustentabilidad y medir la gestión empresarial en dimensiones socio-ambientales.Facultad de Ciencias Económica

Low-energy quenching of positronium by helium

Very low-energy scattering of orthopositronium by helium has been investigated for simultaneous study of elastic cross section and pick-off quenching rate using a model exchange potential. The present calculational scheme, while agrees with the measured cross section of Skalsey et al, reproduces successfully the parameter ^ 1Z_{\makebox{eff}}, the effective number of electrons per atom in a singlet state relative to the positron. Together with the fact that this model potential also leads to an agreement with measured medium energy cross sections of this system, this study seems to resolve the long-standing discrepancy at low energies among different theoretical calculations and experimental measurements.Comment: 4 latex pages, 3 postscript figure

HIFI spectroscopy of low-level water transitions in M82

We present observations of the rotational ortho-water ground transition, the two lowest para-water transitions, and the ground transition of ionised ortho-water in the archetypal starburst galaxy M82, performed with the HIFI instrument on the Herschel Space Observatory. These observations are the first detections of the para-H2O(111-000) (1113\,GHz) and ortho-H2O+(111-000) (1115\,GHz) lines in an extragalactic source. All three water lines show different spectral line profiles, underlining the need for high spectral resolution in interpreting line formation processes. Using the line shape of the para-H2O(111-000) and ortho-H2O+(111-000) absorption profile in conjunction with high spatial resolution CO observations, we show that the (ionised) water absorption arises from a ~2000 pc^2 region within the HIFI beam located about ~50 pc east of the dynamical centre of the galaxy. This region does not coincide with any of the known line emission peaks that have been identified in other molecular tracers, with the exception of HCO. Our data suggest that water and ionised water within this region have high (up to 75%) area-covering factors of the underlying continuum. This indicates that water is not associated with small, dense cores within the ISM of M82 but arises from a more widespread diffuse gas component.Comment: 5 pages, 4 figures. Accepted for publication in A&

The light curve of the semiregular variable L2 Puppis: I. A recent dimming event from dust

The nearby Mira-like variable L2 Pup is shown to be undergoing an unprecedented dimming episode. The stability of the period rules out intrinsic changes to the star, leaving dust formation along the line of sight as the most likely explanation. Episodic dust obscuration events are fairly common in carbon stars but have not been seen in oxygen-rich stars. We also present a 10-micron spectrum, taken with the Japanese IRTS satellite, showing strong silicate emission which can be fitted with a detached, thin dust shell, containing silicates and corundum.Comment: MNRAS (accepted

Unidentified Infrared Emission Bands in the Diffuse Interstellar Medium

Using the Mid-Infrared Spectrometer on board the Infrared Telescope in Space and the low-resolution grating spectrometer (PHT-S) on board the Infrared Space Observatory, we obtained 820 mid-infrared (5 to 12 $\mu$m) spectra of the diffuse interstellar medium (DIM) in the Galactic center, W51, and Carina Nebula regions. These spectra indicate that the emission is dominated by the unidentified infrared (UIR) emission bands at 6.2, 7.7, 8.6, and 11.2 $\mu$m. The relative band intensities (6.2/7.7 $\mu$m, 8.6/7.7 $\mu$m, and 11.2/7.7 $\mu$m) were derived from these spectra, and no systematic variation in these ratios was found in our observed regions, in spite of the fact that the incident radiation intensity differs by a factor of 1500. Comparing our results with the polycyclic aromatic hydrocarbons (PAHs) model for the UIR band carriers, PAHs in the DIM have no systematic variation in their size distribution, their degree of dehydrogenation is independent of the strength of UV radiation field, and they are mostly ionized. The latter finding is incompatible with past theoretical studies, in which a large fraction of neutral PAHs is predicted in this kind of environment. A plausible resolution of this discrepancy is that the recombination coefficients for electron and large PAH positive ion are by at least an order of magnitude less than those adopted in past theoretical studies. Because of the very low population of neutral state molecules, photoelectric emission from interstellar PAHs is probably not the dominant source of heating of the diffuse interstellar gas. The present results imply constant physical and chemical properties of the carriers of the UIR emission bands in the DIM.Comment: 13 pages, 6 figures. Accepted for publication in Ap

The Infrared Spectrograph on the Spitzer Space Telescope

The Infrared Spectrograph (IRS) is one of three science instruments on the Spitzer Space Telescope. The IRS comprises four separate spectrograph modules covering the wavelength range from 5.3 to 38micron with spectral resolutions, R \~90 and 600, and it was optimized to take full advantage of the very low background in the space environment. The IRS is performing at or better than the pre-launch predictions. An autonomous target acquisition capability enables the IRS to locate the mid-infrared centroid of a source, providing the information so that the spacecraft can accurately offset that centroid to a selected slit. This feature is particularly useful when taking spectra of sources with poorly known coordinates. An automated data reduction pipeline has been developed at the Spitzer Science Center.Comment: Accepted in ApJ Sup. Spitzer Special Issue, 6 pages, 4 figure

La Doctrina Contable y los marcos conceptuales para la normativa contable: aportes para un consenso generalizado de conceptos y definiciones clave necesarios para las Memorias de Sostenibilidad GRI G4

En el presente estudio se rescata que desde el año 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Unión Europea, sobre divulgación de información no financiera y diversidad, informes también conocidos como de responsabilidad corporativa o de sostenibilidad, para organizaciones con más de 500 empleados, recomendándose directrices internacionales como la versión G4 de la Global Reporting Initiative (GRI), entre otras. Para Argentina se considera un estudio realizado sobre la opinión de los CEO, de las cien empresas más grandes, referida a la Sustentabilidad y que, desde el ámbito profesional contable, la Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), aprueba en 2012 la Resolución Técnica (RT) Nº 36: Normas contables profesionales: Balance Social. El Mencionado Balance Social se compone por la memoria de sostenibilidad de la Global Reporting Initiative (GRI) y el Estado de Valor Económico Generado y Distribuido (EVEGyD). En 2015 GRI brinda su más reciente versión G4 que incluye una fe de erratas para corregir algunos problemas terminológicos y ambigüedades textuales, y FACPCE en 2016 aprueba la RT Nº 44, que actualiza la anterior RT Nº 36.In the present study it is recalled that since 2017 the new Directive 2014/95 / EU has to be applied in the European Union, on disclosure of non-financial information and diversity, reports also known as corporate responsibility or sustainability, for organizations with more than 500 employees, recommending international guidelines such as the G4 version of the Global Reporting Initiative (GRI), among others. For Argentina it is considered a study carried out on the opinion of the CEOs, of the hundred largest companies, referred to the Sustainability and that, from the professional accounting scope, the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), approves in 2012 Technical Resolution (RT) No. 36: Professional Accounting Standards: Social Balance. The aforementioned Social Balance is made up of the sustainability report of the Global Reporting Initiative (GRI) and the State of Economic Value Generated and Distributed (EVEGyD). In 2015, GRI provides its most recent G4 version, which includes an erratum to correct some terminological problems and textual ambiguities, and FACPCE in 2016 approves RT No. 44, which updates the previous RT No. 36.Facultad de Ciencias Económica

La Doctrina Contable y los marcos conceptuales para la normativa contable: aportes para un consenso generalizado de conceptos y definiciones clave necesarios para las Memorias de Sostenibilidad GRI G4

En el presente estudio se rescata que desde el año 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Unión Europea, sobre divulgación de información no financiera y diversidad, informes también conocidos como de responsabilidad corporativa o de sostenibilidad, para organizaciones con más de 500 empleados, recomendándose directrices internacionales como la versión G4 de la Global Reporting Initiative (GRI), entre otras. Para Argentina se considera un estudio realizado sobre la opinión de los CEO, de las cien empresas más grandes, referida a la Sustentabilidad y que, desde el ámbito profesional contable, la Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), aprueba en 2012 la Resolución Técnica (RT) Nº 36: Normas contables profesionales: Balance Social. El Mencionado Balance Social se compone por la memoria de sostenibilidad de la Global Reporting Initiative (GRI) y el Estado de Valor Económico Generado y Distribuido (EVEGyD). En 2015 GRI brinda su más reciente versión G4 que incluye una fe de erratas para corregir algunos problemas terminológicos y ambigüedades textuales, y FACPCE en 2016 aprueba la RT Nº 44, que actualiza la anterior RT Nº 36.In the present study it is recalled that since 2017 the new Directive 2014/95 / EU has to be applied in the European Union, on disclosure of non-financial information and diversity, reports also known as corporate responsibility or sustainability, for organizations with more than 500 employees, recommending international guidelines such as the G4 version of the Global Reporting Initiative (GRI), among others. For Argentina it is considered a study carried out on the opinion of the CEOs, of the hundred largest companies, referred to the Sustainability and that, from the professional accounting scope, the Argentine Federation of Professional Councils of Economic Sciences (FACPCE), approves in 2012 Technical Resolution (RT) No. 36: Professional Accounting Standards: Social Balance. The aforementioned Social Balance is made up of the sustainability report of the Global Reporting Initiative (GRI) and the State of Economic Value Generated and Distributed (EVEGyD). In 2015, GRI provides its most recent G4 version, which includes an erratum to correct some terminological problems and textual ambiguities, and FACPCE in 2016 approves RT No. 44, which updates the previous RT No. 36.Facultad de Ciencias Económica