Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas : Evaluación de la propiedad de planta y equipo de la empresa Buen Pan,S.A. para el periodo que finaliza el 31 e3 diciembre del 2015 según las normas internacionales de información financiera para pequeñas y medianas empresa (NIIF para Pymes)

Las Normas Internacionales de Información Financiera (NIIF) son estándares mundiales de presentación y adopción de materia contable. Las normas hoy en día constituyen un marco normativo de regulación y de presentación para los usuarios externos e internos que tienen la necesidad de interpretar dicha información. La sección 17 de las Normas Internacionales de Información Financiera (NIIF para PYMES) conocida como Propiedad, Planta y Equipo tiene una gran importancia dentro de la presentación de los Estados Financieros. Por lo que es de vital importancia poder tener el pleno conocimiento de dicha sección y aplicar en materia contable sus acápites. El brindar estados financieros en base a NIIF permitirá tener una mayor razonabilidad de la información adaptada a las exigencias mundiales, y poder optar a diferentes mercados

Los movimientos sociales como una amenaza a la estabilidad del sistema democrático sudamericano: Argentina y el movimiento piquetero, un estudio de caso

El sentimiento negativo que vive el ciudadano argentino desde hace muchos años en los que no ha encontrado un proyecto que revierta el progresivo deterioro de las últimas décadas del Siglo XX. Determinar el grado de conflictividad de la sociedad latinoamericana en general y de la Argentina en particular; especialmente, el referido al campo social por la posibilidad de que la situación derive en una ruptura de la estructura político-social a través de la violencia, con un cuestionamiento al orden político imperante, en el cual, se busquen canales alternativos que pudiesen reencauzar a la región. La marcada frustración se generó cuando la ilusión de la otrora llamada ‘gran Argentina’, entró en colisión con la realidad de su ‘profundo’ estancamiento. Así, la marginalidad y la discrepancia e incongruencia de status definieron la situación del país, mientras la creciente desmoralización apuntaba a los niveles más profundos de la estructura mental de la población. El desequilibrio de status y las tensiones que se advirtieron en todo el espectro de la sociedad del período en estudio no encontraban cauce político en la Argentina, ya que las decisiones gubernamentales adoptadas para canalizar las tensiones existentes habían ocasionado deformación de las estructuras sociales y respondía, en gran parte, a una diarquía que revelaba disfuncionalidad de las instituciones gubernamentales. El movimiento ‘piquetero’, como expresión de los denominados anteriormente ‘movimientos sociales’, se venía constituyendo desde fines de 1987 debido, entre otros factores, a los despidos masivos que convirtieron a los pueblos en poblaciones fantasmas, en los que se organizaron piquetes para reclamar políticas alternativas. Los desocupados y sus familias, en señal de protesta, comenzaron a cortar rutas y quemar neumáticos para impedir el paso. Sin lugar a dudas, el origen de las organizaciones de desocupados está vinculado al desempleo estructural, de prolongada duración tanto en el Gran Buenos Aires como en diversas localidades del interior. Las condiciones socioeconómicas han sido la causa principal del fenómeno y el camino de su solución. El deterioro acelerado de la calidad de vida de vastos sectores sociales, acostumbrados a tiempos mejores, ha creado un clima de alta frustración y protesta. El fenómeno de los piqueteros es una expresión del cambio del sector social en la Argentina.Facultad de Ciencias Jurídicas y Sociale

Surface-enhanced ordering and layer-thinning transitions in freely suspended smectic-A films

4 pages, 3 figures.-- PACS nrs.: 61.30.Cz, 64.70.Md, 68.45.Gd.We propose a physical mechanism which leads to surface-enhanced smectic-A ordering (SESO) at the free surface of a model liquid crystal. We also provide an explanation, based on a density-functional theory, for recent experimental results for the melting behavior of freely suspended smectic (FSS) films. It is shown that stepwise layer-thinning transitions do not usually occur during melting of FSS films, despite the presence of SESO. We find that thinning transitions similar to those observed experimentally occur under conditions such that the film interior melts to a nematic rather than isotropic liquid phase.This work was supported by the DGICyT of Spain (Grant No. PB94-0005-C02) and NSERC of Canada.Publicad

Variability of Shelf Growth Patterns along the Iberian Mediterranean Margin: Sediment Supply and Tectonic Influences

Clinoform depositional features along the Iberian Mediterranean margin are investigated in this study, with the aim of establishing the causes of their varied shapes and other characteristics. We have analyzed the broad-scale margin physiography and seismic stratigraphic patterns based on high-resolution bathymetric data and previously interpreted seismic data. In addition, we have evaluated regional supply conditions and the uplift-subsidence regime of the different shelf sectors. The upper Quaternary record is strongly dominated by shelf-margin regressive wedges affected by the prevailing 100 ka cyclicity. However, the margins exhibit considerable lateral variability, as the result of the balance between the amount of sediment supply and the uplift-subsidence relationship. Three major shelf sectors with distinct morpho-sedimentary features have been defined. The relatively narrow northern shelves (Roses, La Planassa and Barcelona) are supplied by discrete river outlets that collectively constitute a linear source and are mainly affected by tectonic tilting. The wide middle shelves (Ebro Shelf, the Gulf of Valencia, and the Northern Arc) receive the sediment supply from the large Ebro River and other medium rivers. Although the tectonic regime changes laterally (strong subsidence in the north and uplift in the south), shelf growth is maintained by lateral advection of sediments. The southern shelves (the Southern Arc and the northern Alboran Shelf) are very abrupt and narrow because of the uplifting Betic Cordillera, and the torrential fluvial regimes that determine a very efficient sediment by-pass toward the deep basin. Submarine canyons deeply incised in the continental margin constitute a key physiographic feature that may enhance the transport of sediment to the deep sea or individualize shelf sectors with specific sedimentation patterns, as occurs in the Catalan margin.This research was funded by the Spanish Ministry of Economy, Industry and Competitiveness projects CGL2011-30302-C02-02, CGL2015-74216-JIN, CTM2015-65142-R and CTM2017-88237-P

Análisis de secuencias de islas barrera pleistocenas en relación con variaciones del nivel del mar, laguna de La Mata (Alicante)

En la laguna de La Mata (Alicante) se estudia un complejo de cordones litorales pleistocenos que forman el cierre de la actual laguna. Se analizan las secuencias resultantes y los posibles indicadores de variaciones del nivel del mar. Asimismo se interpretan estos depósitos en base a una curva aparente de tendencias del nivel del mar, obtenida con la suma de las componentes eustáticas cíclicas y la componente relativa debida al factor tectónico aplicado. [ABSTRACT] A complex of Pleistocene coastal barriers is studied in La Mata lagoon (Alicante). The resuting sequences are analyzed in order to establish indicators 0f sea level changes. These deposits can be correlated with an apparent curve of sea level tendencies obtained with the sum of the cyclic eustatic component and the relative component due to the tectonic factor applied

Growing Poplar in Acid Soils: Biomass Yield and Ash Behavior

Atlantic areas of southern Europe have low water restrictions but are also characterized by acid soils with low intrinsic fertility, so the selection of clones that have adapted to these characteristics is essential. In this study, biomass yield data for eight poplar clones established in two trials were evaluated after the first rotation. Both sites were representative of acid soils that had previously been used for agriculture and had low levels of alkali and alkaline earth elements. The first trial was used to determine which clones performed the best in terms of biomass and stem size, testing two Populus × euramericana (Dode) Guinier (I-214 and AF2), two P. × interamericana Van Brokehuizen × P. nigra L. (Monviso, AF6), three P. × interamericana (Unal, Beaupre and Raspalje), and one P. trichocarpa Torr & A. Gray (Trichobel) clone. The second trial explored the possibility of simultaneously growing biomass and timber, specifically considering the Raspalje and Trichobel balsam poplar clones. To complete a previous study on energy properties, nine biomass samples were obtained from each of the eight clones to evaluate the composition and behavior of the ash generated during combustion, particularly the sintering risk. Several indices of sintering risk were explored and compared with the actual sintering using the BioSlag test. The results show large differences in biomass yield between clones, with the balsam poplar derived clones (both hybrid or pure Populus trichocarpa) performing the best. Growth results for stems planted for wood and the cuttings planted in between these stems show that a mixed biomass–timber arrangement provides good results, at least during the first rotation. The relative proportion of oxides in the poplar ash followed the order CaO > K2O > MgO >> P2O5 >> SiO2 > Al2O3 > Na2O > Fe2O5 >> TiO2. Significant differences between clones were found for K2O and MgO. Risk indices showed moderate levels of sintering derived from alkali elements, with significant differences between clones. The actual slagging and the hardness of the slag particles were very low thus, denoting good ash behavior during combustion, particularly for the clones selected for biomass yield. No significant covariate effect of basal diameter was found for any of the analyzed variables. We conclude that growing site-undemanding poplar clones in acid soils can yield both reasonable levels of biomass yield and good quality chips for combustion in domestic thermal systemThis research was financially supported by project RTA2017-00015-C02-02, Spanish Ministry of Economy and CompetitivityS

Concentration Fluctuations in Liquid Alloys of Alkali Metals from Semiempirical Theories of Mixtures

The semiempirical theories of mixtures developed by van Laar, Margules, Scatchard-Hamer, Wilson and Renon and Prausnitz are used to study the concentration fluctuations of binary liquid alloys formed among the alkali metals. Examination of the fitting capabilities of these theories leads to the conclusion that those of van Laar, Scatchard-Hamer and Renon and Prausnitz are appropriate both when the atomic sizes of the component metals are similar and when there is considerable atomic size mismatch. The Margules and Wilson theories, on the contrary, appear to be restricted only to cases in which the size difference between the two types of atoms is smallThis work was supported in part by a Grant from the Spanish Comisiön Asesora de Investigaciön Cientifica y TecnicaS

Multi feature-rich synthetic colour to improve human visual perception of point clouds

Although point features have shown their usefulness in classification with Machine Learning, point cloud visualization enhancement methods focus mainly on lighting. The visualization of point features helps to improve the perception of the 3D environment. This paper proposes Multi Feature-Rich Synthetic Colour (MFRSC) as an alternative non-photorealistic colour approach of natural-coloured point clouds. The method is based on the selection of nine features (reflectance, return number, inclination, depth, height, point density, linearity, planarity, and scattering) associated with five human perception descriptors (edges, texture, shape, size, depth, orientation). The features are reduced to fit the RGB display channels. All feature permutations are analysed according to colour distance with the natural-coloured point cloud and Image Quality Assessment. As a result, the selected feature permutations allow a clear visualization of the scene's rendering objects, highlighting edges, planes, and volumetric objects. MFRSC effectively replaces natural colour, even with less distorted visualization according to BRISQUE, NIQUE and PIQE. In addition, the assignment of features in RGB channels enables the use of MFRSC in software that does not support colorization based on point attributes (most commercially available software). MFRSC can be combined with other non-photorealistic techniques such as Eye-Dome Lighting or Ambient Occlusion.Xunta de Galicia | Ref. ED481B-2019-061Xunta de Galicia | Ref. ED431F 2022/08Agencia Estatal de Investigación | Ref. PID2019-105221RB-C43Universidade de Vigo/CISU

Electronic Descriptors for Supervised Spectroscopic Predictions

Spectroscopic properties of molecules holds great importance for the description of the molecular response under the effect of an UV/Vis electromagnetic radiation. Computationally expensive ab initio (e.g. MultiConfigurational SCF, Coupled Cluster) or TDDFT methods are commonly used by the quantum chemistry community to compute these properties. In this work, we propose a (supervised) Machine Learning approach to model the absorption spectra of organic molecules. Several supervised ML methods have been tested such as Kernel Ridge Regression (KRR), Multiperceptron Neural Networs (MLP) and Convolutional Neural Networks. The use of only geometrical descriptors (e.g. Coulomb Matrix) proved to be insufficient for an accurate training. Inspired on the TDDFT theory, we propose to use a set of electronic descriptors obtained from low-cost DFT methods: orbital energy differences, transition dipole moment between occupied and unoccupied Kohn-Sham orbitals and charge-transfer character of mono-excitations. We demonstrate that with this electronic descriptors and the use of Neural Networks we can predict not only a density of excited states, but also getting very good estimation of the absorption spectrum and charge-transfer character of the electronic excited states, reaching results close to the chemical accuracy (~2 kcal/mol or ~0.1eV)