El Impuesto sobre Beneficios en el método de la deuda basado en el balance de situación: una introducción a la Norma Internacional de Contabilidad núm. 12

En el presente trabajo se pretende realizar una introducción al estudio de la Norma Internacional de Contabilidad (NIC) número 12 del International Accounting Standards Committee, relativa al impuesto sobre beneficios. Se analiza, en primer lugar, el método de la deuda basado en el balance de situación, y, como consecuencia, los activos y pasivos por impuestos diferidos asociados a las «diferencias temporarias», y su valoración. Se estudia, asimismo, la influencia de la Norma Internacional en el marco normativo contable europeo y español, para finalizar con un modelo de tránsito entre la Norma de Valoración número 16 del Plan General de Contabilidad y la NIC-12 revisada

Manual de producción del sistema acuaponía del Centro Agroempresarial y Acuícola

El presente, es un manual de producción del sistema acuapónico de la unidad productiva acuícola del centro Agroempresarial y acuícola de la Regional Guajira, realizada como instrumento, que recopila la documentación de procedimientos que conforman las actividades ejecutadas en el sistema acuaponia del centro de formación, además, sirve como guía para aprendices, instructores, productores y población en general, sobre el desarrollo de la producción acuícola bajo el enfoque acuapónico.Generalidades -- Antecedentes -- Acuicultura -- Hidroponía --. Acuaponía -- Descripción del sistema acuaponía de la unidad productiva acuícola del CAA -- Procedimiento para la producción de especies animales “Peces” -- Mantenimiento, limpieza y desinfección de los tanques de producción -- Siembra de Peces -- Nutrición y suministro de alimento -- Cosecha, sacrificio y comercialización de la producción -- Procedimiento para la producción de especies vegetales -- Preparación de las camas hidropónicas y sistema NFT -- Instalación y condiciones de invernadero -- Siembra y mantenimiento de las semillas -- Trasplante de especies vegetales al sistema hidropónico -- Mantenimiento de especies vegetales -- Análisis del desarrollo vegetal y recolección de frutos -- Parámetros de operación del sistema acuapónico -- Controles aplicados en el sistema acuaponía -- Medición de parámetros del agua -- Aplicación de sal marina -- Melaza como medida de control -- Resultados -- Producción de especies animales -- Producción de especies vegetalesna49 página

A new approach for detection and quantification of microalgae in industrial-scale microalgal cultures

In industrial-scale cultures, non-target microalgae compete with the desired species for nutrients and CO2, thus reducing the growth rate of the target species and the quality of the produced biomass. Microalgae identification is generally considered a complicated issue although, in the last few years, new molecular methods have helped to rectify this problem. Of the different techniques available, DNA barcoding has proven very useful in providing rapid, accurate and automatable species identification; in this work, it is used to assess the genomic identity of the microalga species Scenedesmus almeriensis, a common strain in industrial-scale cultures. Barcode markers rbcL and ITS1-5.8S-ITS2 were sequenced and the obtained genomic information was used to design a quantitative PCR assay to precisely quantify the S. almeriensis concentration in microalgal cultures of industrial interest. TaqMan chemistry was used to quantify down to 1 µg/L dry weight of S. almeriensis cells, as well as to detect the presence of other concentrated microalgae cultures. A simple direct PCR approach was also investigated to avoid classic DNA extraction and to reduce total experiment time to approximately 2 hours. The objective was to design strain-specific tools able to confirm and quantify the presence of different strains in any microalgae culture so as to achieve maximal productivity and quality of the produced biomass

Microalgae research worldwide

In this paper, worldwide research trends in the microalgae field are analyzed based on a bibliometric study. We have looked at the number of publications and their distribution, as well as the most relevant journals and keywords, to determine the evolution and latest tendencies in this field. The results confirm that this is a fast-growing area in terms of the number of publications. The most relevant journals on this subject are Bioresource Technology and Algal Research. Although the majority of papers come out of the USA, the most relevant institutions are actually located in China, France and Spain. The most frequently cited strains are Chlorella and Chlamydomonas. The main keywords that appear in over 1,000 articles are generally related to microalgae cultivation applications such as ‘biomass, biofuel, and lipids’ while others are related to the methodology; for instance, ‘bioreactor’. Of all the keywords, ‘biomass’ stands out, as it appears in almost 20% of publications. Bibliographic analysis confirms that Microalgae Biotechnology is a very active field, where scientific productivity has exponentially increased over recent years in tandem with industrial production. Therefore, expectations are high in this field for the near future

Global Research on Plant Nematodes

Background: The more than 4100 species of phytoparasitic nematodes are responsible for an estimated economic loss in the agricultural sector of nearly $125 billion annually. Knowing the main lines of research and concerns about nematodes that affect plants is fundamental. Methods: For this reason, an analysis using bibliometric data has been carried out, with the aim of tracing the state of world research in this field, as well as knowing the main lines of work, their priorities, and their evolution. Results: This will allow us to establish strategic lines for the future development of this research. Conclusions: The analysis has allowed us to detect that the interest in nematodes affecting plants has not stopped growing in the last decades, and that tomato, soybean, and potato crops are the ones that generate the most interest, as well as nematodes of the genus Meloidogyne and Globodera. Likewise, we have detected that the main lines of research in this field are focused on biological control and host–parasite interaction

Standardization of geospatial data of water sources and springs collected in the Andalusian Gazetteer (Spain)

Los nomenclátores requieren de topónimos oficiales o normalizados por un organismo competente según los estándares, las recomendaciones y las normativas aplicables. El Nomenclátor Geográfico de Andalucía (NGA) es un registro georreferenciado, en continua actualización, conforme a la directiva INSPIRE. Tiene como objetivo ser la base de datos toponímica de referencia de Andalucía, una de las comunidades autónomas de España. El control de calidad de la toponimia es una tarea compleja en la que intervienen problemáticas como la ausencia de los límites físicos de una entidad geográfica (p.e. un paraje natural), la inexistencia de topónimos oficiales o normalizados de la misma, la necesidad de realizar un estudio onomástico individualizado o la desaparición de aquellas personas que conocen el lugar y su historia. Todo ello dificulta la verificación y normalización toponímica. Cada vez es más común que los nomenclátores, como el NGA, se vinculen con otros conjuntos de datos geoespaciales, reutilizando sus nombres geográficos para su enriquecimiento y actualización. A la espera de la aplicación de identificadores únicos, permanentes y universales para las entidades geoespaciales, el nombre y su localización, más su tipología, son los elementos esenciales en la vinculación entre estos conjuntos de datos. Se presentan en este artículo los problemas, soluciones y las propuestas de normalización, siguiendo la norma técnica NTCA 02-021, adoptadas en la vinculación anual del NGA con la base de geodatos “Conoce tus Fuentes”, un catálogo online colaborativo de manantiales y fuentes de Andalucía. Este proceso está permitiendo transmitir la importancia de la normalización, ejemplificada en esta tipología de nombres, y como la existencia de identificadores únicos y persistentes contribuye positivamente en las vinculaciones anuales entre dicho proyecto y el nomenclátor andaluz.Gazetteers require official or standardized toponyms by a competent organization according to standards, recommendations and applicable regulations. The Geographic Gazetteer of Andalusia (NGA) is a georeferenced registry, in continuous updating and in accordance with INSPIRE Directive. It aim is to be the reference toponymic database of Andalusia, a Spanish autonomous community. The toponymic quality control of is a complex task involving problems such as the absence of physical limits of a geographical entity (e.g. a natural site), the non existence of official or standardized toponyms, the need to carry out an onomastic study or the disappearance of people who know the places and its history. All of this make toponymic verification and its standardization even more difficult. It is increasingly common for gazetteers, such as the NGA, to be linked to other geospatial datasets, reusing their geographic names for enrichment and updating. Without the application of universal identifiers, unique and permanent, for entities, its name and its location, plus its typology, are essential elements in the linkage between these datasets. This article presents some problems, solutions and standardization proposals, following the NTCA 02-021 technical standard, adopted in the annual linking of NGA with the geodatabase "Conoce tus Fuentes", a collaborative online catalogue of water sources and springs of Andalusia. This process is allowing transmitting: the importance of standardization, exemplified in this typology of names; and how the existence of unique and persistent identifiers has helped in the linkages between this project and NGAJunta de Andalucía PRJ20180330

Evaluation of the performance of slaughterhouse surveillance for bovine tuberculosis detection in Castilla y Leon, Spain

Post-mortem inspection (PMI) of routinely slaughtered cattle in abattoirs is an extremely valuable tool for detecting bovine tuberculosis (bTB) infected herds that can supplement active surveillance activities. However, its true performance is difficult to assess due to the multiple factors that may affect it. Here, we determined relative efficiencies in the detection of bTB-compatible lesions and probabilities of subsequent laboratory confirmation of abattoirs located in Castilla y Leon, one of the regions with the largest cattle population in Spain, between 2010 and 2017. The slaughtered animal population was split based on the results of the ante-mortem tests (reactors or non-reactors), and two generalized linear multivariable mixed models were fitted to each subpopulation to calculate the risk of lesion detection and laboratory confirmation per abattoir while accounting for the effect of potential confounding variables. Throughout the 8-year period, ~30,000 reactors and >2.8 million non-reactor animals in the ante-mortem tests were culled in the abattoirs under study. Bovine TB compatible lesions were detected in 4,710 (16%) reactors and 828 (0.03%) non-reactor animals, of which >95% were confirmed as infected through bacteriology. The probability of disclosure of bTB-like lesions was associated with the animal subpopulation, type of source unit, the herd size, the year of slaughter, the breed and age of the animal, and/or the season of slaughter. The probabilities of detection of bTB-like lesions varied largely depending on the abattoir in both subpopulations, ranging from 603 to 3,070 per 10,000 animals for the reactors and 0.2–16.1 per 10,000 animals for the nonreactor animals. Results obtained here will help to quantify the performance of PMI in abattoirs in Castilla y Leon and the between-abattoir variability, and to identify animals at increased risk of having bTB-like lesions detected during PMI based on animal- and farm-related factors

The Specialized Roles in Carotenogenesis and Apocarotenogenesis of the Phytoene Synthase Gene Family in Saffron

Crocus sativus stigmas are the main source of crocins, which are glucosylated apocarotenoids derived from zeaxanthin cleavage that give saffron its red color. Phytoene synthase (PSY) mediates the first committed step in carotenoid biosynthesis in plants. Four PSY genes encoding functional enzymes were isolated from saffron. All the proteins were localized in plastids, but the expression patterns of each gene, CsPSY1a, CsPSY1b, CsPSY2, and CsPSY3, in different saffron tissues and during the development of the stigma showed different tissue specialization. The CsPSY2 transcript was primarily detected in the stigmas where it activates and stimulates the accumulation of crocins, while its expression was very low in other tissues. In contrast, CsPSY1a and CsPSY1b were mainly expressed in the leaves, but only CsPSY1b showed stresslight regulation. Interestingly, CsPSY1b showed differential expression of two alternative splice variants, which differ in the intron retention at their 50 UTRs, resulting in a reduction in their expression levels. In addition, the CsPSY1a and CsPSY1b transcripts, together with the CsPSY3 transcript, were induced in roots under different stress conditions. The CsPSY3 expression was high in the root tip, and its expression was associated with mycorrhizal colonization and strigolactone production. CsPSY3 formed a separate branch to the stress-specific Poaceae homologs but was closely related to the dicot PSY3 enzymes