Contabilidad Ad Hoc para la gestión municipal de una crisis epidémica: la fiebre amarilla en Cádiz en 1800

Este trabajo pretende contribuir a un mayor conocimiento acerca de cómo se generaron y se utilizaron en el pasado prácticas ad hoc de registro y de rendición de cuentas en el contexto del gobierno local para hacer frente a una situación de crisis. Para ello, se considera un problema de salud pública en un contexto concreto, la epidemia de fiebre amarilla en Cádiz en 1800. La particularidad del contexto estudiado, donde existía un gran bagaje contable, contribuye a que se establezcan como objetivos específicos del trabajo los siguientes: (1) explicar la génesis de los sistemas de rendición de cuentas y la propia contabilidad utilizados en la gestión municipal de una epidemia y (2) explorar la versatilidad y plasticidad que la perspectiva contable aportó a los registros generados en este contexto. Para ello, se consideran fuentes primarias y también publicaciones de la época. Las evidencias obtenidas muestran la emergencia en el ámbito local de un sistema de rendición de cuentas y de registro contable que recibe influencias del acervo contable y médico de la ciudad. Asimismo, sugieren que este acervo contable permite un uso e interpretación interesados, tanto por parte del gobierno local como por la Iglesia, los comerciantes y la profesión médica. El valor que la sociedad local confiere a los libros contables colabora en este sentido.This paper aims to extend the knowledge about how ad hoc accounting and accountability practices arose and were used in the past to face a situation of crisis in the context of local government. With this purpose, it addresses a health public problem in a specific context, the yellow fever epidemic in Cadiz in 1800. The specific characteristics of the setting, where acquaintance with accounting was usual, allow setting the following specific objectives: (1) to explain the genesis of the accountability systems and the accounting itself used for local government management of the epidemic and (2) to explore the versatility and plasticity that accounting background provides to the records produced in this context. To accomplish them, primary sources as well as publications of the time have been considered. The evidence obtained shows that both an accountability system and a basic bookkeeping system influenced by the local accounting and medical background arose in the local context. Moreover, the findings suggest that the generalized accounting background promoted the self-serving use and interpretation of the records by local government, local Church, trade association and medical profession. The value that local society attributed to accounting books was important in this sense

Residue Number System Hardware Emulator and Instructions Generator

Residue Number System (RNS) is an alternative form of representing integers on which a large value gets represented by a set of smaller and independent integers. Cryptographic and signal filtering algorithms benefit from the use of RNS, due to its capabilities to increase performance and security. Herein, a simulation tool is presented which emulates the hardware implementation of an actual RNS co-processor. An “high-level to assembly” instructions generator is also built into this tool. The programmability and scalable architecture of the considered processor along with the high level description of the algorithm allows researchers and developers to easily evaluate and test their RNS algorithms on an actual architecture, using Java

Caminhos do PCI na comunidade das Minas da Borralha

SIAM. Series Iberoamericanas de Museología. Año 3, Vol.

Risk stratification in acute coronary syndromes - when perfect is the enemy of good

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Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-sized enterprises (SMEs) in an interorganizational relationship context. Empirical data were collected using a survey administrated online to finance managers in Spanish SMEs which use foreign intermediaries to access export markets. In this setting, evidence mainly suggests, first, that management control systems (MCSs) play a relevant mediating role between the effect of, on the one hand, resources on capabilities, and, on the other hand, resources and capabilities on performance. Second, that MCSs and capabilities play a interrelated double mediating effect between the impact of resources on performance; more specifically, a significant double indirect effect is found (1) between financial resources, behavior control, customer relationship building capability and performance, and (2) between physical resources, behavior control, customer relationship building capability and performanc

Heart rate reduction for cardiac computed tomography: a necessary evil?

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Hall conductivity as bulk signature of topological transitions in superconductors

Topological superconductors may undergo transitions between phases with different topological numbers which, like the case of topological insulators, are related to the presence of gapless (Majorana) edge states. In $\mathbb{Z}$ topological insulators the charge Hall conductivity is quantized, being proportional to the number of gapless states running at the edge. In a superconductor, however, charge is not conserved and, therefore, $\sigma_{xy}$ is not quantized, even in the case of a $\mathbb{Z}$ topological superconductor. Here it is shown that while the $\sigma_{xy}$ evolves continuously between different topological phases of a $\mathbb{Z}$ topological superconductor, its derivatives display sharp features signaling the topological transitions. We consider in detail the case of a triplet superconductor with p-wave symmetry in the presence of Rashba spin-orbit (SO) coupling and externally applied Zeeman spin splitting. Generalization to the cases where the pairing vector is not aligned with that of the SO coupling is given. We generalize also to the cases where the normal system is already topologically non-trivial.Comment: 10 pages, 10 figure