Propuesta de procedimientos para el control contable y financiero de la Asociación Cooperativa de Aprovisionamiento, Comercialización, Ahorro y Crédito de Recicladores de San Salvador, de Responsabilidad Limitada, “CORESS, de R.L.” a desarrollarse de mayo 2015 a mayo 2016.

El Salvador está generando muchos desechos sólidos no biodegradables y electrónicos pero no se están tomando medidas para su tratamiento por tal razón este trabajo de investigación trata sobre la PROPUESTA DE PROCEDIMIENTOS PARA EL CONTROL CONTABLE Y FINANCIERO DE LA ASOCIACIÓN COOPERATIVA DE APROVISIONAMIENTO, COMERCIALIZACIÓN, AHORRO Y CRÉDITO DE RECICLADORES DE SAN SALVADOR, DE RESPONSABILIDAD LIMITADA, “CORESS, DE R.L.” A DESARROLLARSE DE MAYO 2015 A MAYO 2016. Para ayudar a la Asociación Cooperativa en la parte contable y financiera. La actividad principal de la Asociación Cooperativa será la Recolección, Clasificación y comercialización de materiales reutilizables originados de los desechos sólidos no biodegradables, fundamentalmente el papel, cartón, aluminio, plástico y PET (Tereftalato de polietileno) incluyendo la recolección y separación de desechos electrónicos tales como computadoras, televisores, equipos de sonido y otros aparatos eléctricos para su reparación porque representan un atracción comercial y los residuos se reducen en el Área Metropolitana de San Salvador. En la Cooperativa actualmente no se genera información financiera contable en relación a su situación económica para determinar si los costos son elevados, si tiene rentabilidad es una fuente generadora de empleos es por eso que la propuesta está dirigida al control contable y financiero de los materiales reciclables, para una buena aplicación de los procedimientos financieros que facilite la ejecución, evaluación y control de los desechos sólidos no biodegradables y electrónicos. El Salvador is generating many non-biodegradable and electronic solid waste but no measures are being taken for its treatment, for this reason this research work deals with the PROPOSAL OF PROCEDURES FOR THE ACCOUNTING AND FINANCIAL CONTROL OF THE COOPERATIVE ASSOCIATION OF PROVISIONING, COMMERCIALIZATION, SAVINGS AND CREDIT OF RECICLADORES DE SAN SALVADOR, OF LIMITED LIABILITY, "CORESS, DE RL" TO BE DEVELOPED FROM MAY 2015 TO MAY 2016. For to help the Cooperative Association in the accounting and financial part. The main activity of the Cooperative Association will be the Collection, Classification and commercialization of reusable materials originated from non-biodegradable solid waste, mainly paper, cardboard, aluminum, plastic and PET (Tereftalato de polietileno) including the collection and separation of electronic waste such as computers, televisions, equipment of sound and other electrical appliances for their repair because they represent a commercial attraction and waste is diminished in the Metropolitan Area of San Salvador. But the Cooperative does not currently generate accounting financial information in relation to its economic situation to determine if the costs are high, if it has profitability it is a source of job creation that is why the proposal is aimed at the accounting and financial control of recyclable materials, for a good application of financial procedures that facilitate the execution, evaluation and control of non-biodegradable and electronic solid waste

Specific effect of arachidonic acid on 17β-hydroxysteroid dehydrogenase in rat Leydig cells

AbstractIt is well known that arachidonic acid (AA) acts as an intratesticular factor regulating luteinizing hormone-mediated testicular steroidogenesis. The present studies were conducted to determine the effect of AA on steroidogenic enzymes in rat Leydig cells. Exogenously added AA significantly inhibited 22(R)-hydroxy-cholesterol-stimulated testosterone production, which is a clear indication that AA is acting at some point after cholesterol transport to the inner mitochondrial membrane. AA failed to block the conversion of 22(R)-hydroxycholesterol to pregnenolone, indicating that the cytochrome P-450 side-chain cleavage enzyme complex is not the site of inhibition. The present results demonstrate that only 17β-hydroxysteroid dehydrogenase seems to be involved in the AA action, since nearly 60% inhibition of testosterone production was found when the cells were incubated with androstenedione. Furthermore, no effect of AA was found when androstenediol was used as substrate in the testosterone synthesis, which indicates that 3β-hydroxysteroid dehydrogenase is not affected by AA. The conversion of AA to its metabolites is not required for its action on 17β-hydroxysteroid dehydrogenase and the activation of protein kinase C is not involved in the inhibitory effect

Ampliación de la distribución de Sephanoides sephaniodes (Trochilidae: Aves) en Argentina

The present work report the expansion of the distribution of Sephanoides sephaniodes toward the west-central of Argentina. It discusses possible causes of dispersion and ecological consequences of them.El presente trabajo reporta la ampliación de la distribución de Sephanoides sephaniodes hacia el centro-oeste de Argentina. Se analizan posibles causas de la dispersión y consecuencias ecológicas de la misma

Pigmentation and not only sex and age of individuals affects despotism in the Andean condor.

Attributes such as sex, age and pigmentation of individuals could correspond to the competitive skills they use to access resources and, consequently, determine their social status when a hierarchy of dominance is established. We analysed patterns of social dominance in relation to sex, age and, for the first time, according to face pigmentation in a large scavenger bird species, the Andean condor (Vultur gryphus). This species displays extreme sexual dimorphism, with males being up to 50% heavier than females. Associated to this, strong hierarchical relationships characterize foraging, roosting and breeding. We recorded agonistic interactions within condor groups while foraging through video recordings in experimental stations. We corroborated a strong despotism by the adult males to the rest of the categories. More interestingly we found this despotism was also expressed by most pigmented birds; juvenile females being completely subordinated and, at the same time, not expressing pigmentation. Importantly, when condors of equal sex and age category fought, the more pigmented individuals were successful. Our results highlight that pigmentation, besides sex and age, is an attribute that also corresponds with social status in the Andean condor, making its hierarchical system more complex

Los ñandúes de Argentina : manual educativo para su conservación y aprovechamiento sustentable

Este material ha sido realizado dentro del proyecto "Degradación de la tierra y la pérdida de especies en el Sur del Gran Chaco Americano: Implementación de un sistema integrado bio-físico y social para su conservación".Fil: Martella, Mónica B. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas, Físicas y Naturales. Departamento de Diversidad Biológica y Ecología. Cátedra de Ecología y Conservación; Argentina.En el marco del Proyecto “Degradación de la tierra y la pérdida de especies en el sur del Gran Chaco Americano: implementación de un sistema integrado bio-físico y social para su conservación” desarrollado por investigadores del IDEA (CONICET-UNC) y financiado por U.S. Fish and Wildlife Service, se ha elaborado un manual para docentes, productores, técnicos, políticos y otros tomadores de decisiones con información sobre el estado actual de las poblaciones, amenazas a la supervivencia y distintas herramientas para el manejo y aprovechamiento sustentable de los ñandúes como representantes emblemáticos de especies amenazadas de la región.Fil: Martella, Mónica B. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas, Físicas y Naturales. Departamento de Diversidad Biológica y Ecología. Cátedra de Ecología y Conservación; Argentina

First data of female reproductive biology of Liolaemus ruibali in Puna sanjuanina, Argentina

En el presente trabajo describimos los primeros registros para algunos parámetros reproductivos de las hembras de Liolaemus ruibali. El tamaño de camada fue de 3,87 embriones, el tamaño mínimo reproductivo de hembras fue de 5,5 cm. Aproximadamente el 30% del peso de las hembras está destinado a la inversión reproductiva.In this paper, we describe the first records for some reproductive parameters of females of Liolaemus ruibali. Litter size was 3.87 embryos; the female reproductive minimum size was 5.5 cm. Approximately 30% of the weight of females is intended to reproductive investment.Fil: Cánovas, Maria Gabriela. Universidad Nacional de San Juan. Facultad de Ciencias Exactas, Fisicas y Naturales; Argentina. Provincia de San Juan. Secretaría de Ambiente y Desarrollo Sustentable; ArgentinaFil: Villavicencio, Hector José. Universidad Nacional de San Juan. Facultad de Ciencias Exactas Físicas y Naturales. Departamento de Biologia; ArgentinaFil: Blanco Fager, Rosa Verónica. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico San Juan. Centro de Investigaciones de la Geosfera y Biosfera; Argentina. Universidad Nacional de San Juan. Facultad de Ciencias Exactas, Fisicas y Naturales; ArgentinaFil: Marinero, José. Provincia de San Juan. Secretaría de Ambiente y Desarrollo Sustentable; ArgentinaFil: Borghi, Carlos Eduardo. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico San Juan. Centro de Investigaciones de la Geosfera y Biosfera; Argentina. Universidad Nacional de San Juan. Facultad de Ciencias Exactas, Fisicas y Naturales; Argentin

Bird diversity-environment relationships in urban parks and cemeteries of the Neotropics during breeding and non-breeding seasons

Background Urbanization will increase in the next decades, causing the loss of green areas and bird diversity within cities. There is a lack of studies at a continental scale analyzing the relationship between urban green areas, such as parks and cemeteries, and bird species richness in the Neotropical region. Bird diversity-environment relationships in urban parks and cemeteries may be influenced by latitudinal gradients or species-area relationships. However, the seasonal variation of species diversity- environment has not been analyzed at a continental scale in the Neotropics. Methods Bird surveys were conducted in 36 cemeteries and 37 parks within 18 Neotropical cities during non-breeding and breeding seasons. Bird diversity was assessed through Hill numbers, focusing on species richness, the effective number of species derived from Shannon index and the Simpson index. Environmental variables included latitude, altitude, and local scale variables such as area size, habitat diversity and pedestrian traffic. Results Species richness and Shannon diversity were higher during the breeding season, whereas Simpson diversity did not vary between seasons. During both seasons, species richness increased with area size, was negatively related to altitude, and was the highest at 20° latitude. Species richness was also positively related to habitat diversity, pedestrian traffic, and was highest in suburban areas during the non-breeding season. Shannon and Simpson diversity showed significant relationships with habitat diversity and area size during the breeding season. Bird diversity was similar between parks and cemeteries. Discussion Our results showed that urban parks and cemeteries have similar roles in conserving urban bird diversity in Neotropical cities. However, species diversity-environment relations at the continental scale varied between seasons, highlighting the importance of conducting annual studies