Analyzing Accounting As a Power Device from Michael Foucault’s Perspective

The purpose of this research is to analyze accounting as a power device from Michael Foucault’s perspective, as it allows to identify power when making decisions about the development of financial and administrative activities of an organization. Accountants during the presentation of information to managers are exposed to social, economic, and political pressures, among others. Thus, involving clients, competitors, and suppliers as potential representatives of the changes, the same ones that go through different moral conditions, helps in establishing possible trends where power manifests more personal interest than collective interest in the accounting process of organizations. An attempt is made to articulate the term “power” from the collective point of view, as it is a difficult factor to control and determine the gaps that exist between social and accounting practice and its structures with society. A theoretical method was applied to understand relevant facts and phenomena during the research process and conclusions are finally presented to promote future research. Keywords: forces of power, accounting, financial statements. Resumen El propósito de la presente investigación es analizar a la contabilidad como dispositivo de poder desde el pensamiento Michael Foucault, debido a que permitirá identificar el poder al momento de tomar decisiones sobre el desarrollo de las actividades financieras y administrativas de la organización. Los contadores durante la presentación de la información a los directivos se ven expuestos a presiones sociales, económicas, políticas, entre otras, involucrando así a los clientes, competidores y proveedores como potenciales representantes de los cambios, los mismos que atraviesan diferentes condiciones morales, lo cual permitirá establecer posibles tendencias donde el poder manifiesta más interés personal que colectivo en el proceso contable de las organizaciones. Se intenta articular el término poder desde el punto de vista colectivo, debido a que es un factor difícil de controlar y determinar las brechas que existen entre la práctica social, contable y sus estructuras con la sociedad. Se aplicó el método teórico para comprender hechos y fenómenos relevantes durante el proceso de investigación y finalmente se exponen conclusiones para promover futuras investigaciones. Palabras Clave: fuerzas de poder, contabilidad, estados financieros

Stationary probability density of stochastic search processes in global optimization

A method for the construction of approximate analytical expressions for the stationary marginal densities of general stochastic search processes is proposed. By the marginal densities, regions of the search space that with high probability contain the global optima can be readily defined. The density estimation procedure involves a controlled number of linear operations, with a computational cost per iteration that grows linearly with problem size

Ground states of 2d +-J Ising spin glasses via stationary Fokker-Planck sampling

We investigate the performance of the recently proposed stationary Fokker-Planck sampling method considering a combinatorial optimization problem from statistical physics. The algorithmic procedure relies upon the numerical solution of a linear second order differential equation that depends on a diffusion-like parameter D. We apply it to the problem of finding ground states of 2d Ising spin glasses for the +-J-Model. We consider square lattices with side length up to L=24 with two different types of boundary conditions and compare the results to those obtained by exact methods. A particular value of D is found that yields an optimal performance of the algorithm. We compare this optimal value of D to a percolation transition, which occurs when studying the connected clusters of spins flipped by the algorithm. Nevertheless, even for moderate lattice sizes, the algorithm has more and more problems to find the exact ground states. This means that the approach, at least in its standard form, seems to be inferior to other approaches like parallel tempering.Comment: v1: 13 pages, 7 figures; v2: extended tex

Two‐photon detection of organotin Schiff base complexes in cancer cells

The early detection of cancer cells and their visualization before and after surgery are essential for successful pre‐ and post‐operative disease management. Although fluorescence imaging is a sensitive and versatile tool that is finding increasing use in clinical applications, there is a lack of tumour‐targeting fluorophores. We report here a family of fluorescent Schiff base organotin dyes (1: Et2N−L‐SnPh2, 2: Et2N−L‐SnBu2, 3: MeO−L‐SnPh2, 4: MeO−L‐SnBu2, 5: HO−L‐SnPh2, and 6: HO−L‐SnBu2, where L=2‐hydroxybenzylidene‐4‐hydroxybenzhydrazine). In addition to one‐photon‐excited fluorescence, efficient two‐photon excitation was demonstrated in compounds 1–4. Two of the compounds (5 and 6), both with hydroxyl substituents, were capable of selective accumulation in HeLa cells, allowing differentiation from normal cells (periodontal ligament cells). Compounds 1 and 3 showed excellent cancer cell staining (HeLa) using two‐photon bioimaging, which is promising for biomedicine applications

Improving Vehicular Mobility in Urban Traffic Using Ubiquitous Computing

Abstract The paper introduces a novel paradigm to use ubiquitous computing in urban traffic control as a methodology to include the benefits of considering physical elements implicated in the environment. This promising idea arises from previous results in the literature, where ubiquitous computing achieves significant and promising results in diverse scenarios. Some works in the state-ofthe-art clearly state that traditional traffic light signals are not capable of offering higher service levels when they should control the vehicular mobility because of different constraints. In this sense, the paper proposes an adaptation of the main ideas of ubiquitous computing as a metaphor to facilitate the interaction between users and traffic infrastructures in order to improve the users' experience on the road

Advances in Control Strategies against Spodoptera frugiperda. A Review

The strategies for controlling the insect pest Spodoptera frugiperda have been developing over the past four decades; however, the insecticide resistance and the remarkable adaptability of this insect have hindered its success. This review first analyzes the different chemical compounds currently available and the most promising options to control S. frugiperda. Then, we analyze the metabolites obtained from plant extracts with antifeedant, repellent, insecticide, or ovicide effects that could be environmentally friendly options for developing botanical S. frugiperda insecticides. Subsequently, we analyze the biological control based on the use of bacteria, viruses, fungi, and parasitoids against this pest. Finally, the use of sex pheromones to monitor this pest is analyzed. The advances reviewed could provide a wide panorama to guide the search for new pesticidal strategies but focused on environmental sustainability against S. frugiperda

Póster: Etiología y resistencia antimicrobiana en infecciones asociadas a punta de catéter en un hospital de tercer nivel

Las bacteriemias relacionadas con los catéteres se encuentran entre las infecciones más frecuentes adquiridas en hospitales, se deben a la previa colonización del mismo, la infección del punto de salida y su diseminación sanguínea. Para determinar la etiología y resistencia antimicrobiana en infecciones asociadas a punta de catéter se realizó un estudio descriptivo, observacional de 849 muestras de las cuales un 49.5% contienen microorganismos y de éstas 65% de Staphyloccus aureus fue resistente a meticilina, y 66% de Klebsiella pneumoniae a la ceftriaxona lo que evidencia la necesidad de implementar estrategias para la contención y disminución de la resistencia

Póster: Estudio comparativo de pruebas de susceptibilidad a antimicrobianos en urocultivos.

Las infecciones de vías urinarias tienen alta frecuencia por lo que es importante realizar el diagnóstico rápido y eficazmente para iniciar un tratamiento efectivo. Por este motivo, es necesario proponer e implementar nuevas técnicas que puedan ayudar a la obtención de resultados de pruebas de sensibilidad en un tiempo menor al establecido y brindar el tratamiento adecuado al paciente. Tras hacer un estudio se demuestra que el urocultivo es eficaz al realizar antibiogramas de orina directa comparados con antibiogramas apegados a la CLSI para disminuir el tiempo en la implementación del tratamiento