5 resultados para atomic order transformation

em Portal de Revistas Científicas Complutenses - Espanha


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In order to clarify the role of Pl2 resistance gene in differentiation the pathogenicity in Plasmopara halstedii (sunflower downy mildew), analyses were carried out in four pathotypes: isolates of races 304 and 314 that do not overcome Pl2 gene, and isolates of races 704 and 714 that can overcome Pl2 gene. Based on the reaction for the P. halstedii isolates to sunflower hybrids varying only in Pl resistance genes, isolates of races 704 and 714 were more virulent than isolates of races 304 and 314. Index of aggressiveness was calculated for pathogen isolates and revealed the presence of significant differences between isolates of races 304 and 314 (more aggressive) and isolates of races 704 and 714 (less aggressive). There were morphological and genetic variations for the four P. halstedii isolates without a correlation with pathogenic diversity. The importance of the Pl2 resistance gene to differentiate the pathogenicity in sunflower downy mildew was discussed.

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The paper examines some reflections and discussions about the role and nature of the press that took place in Buenos Aires during the 1850s, referring to the difficulties involved in congenial freedom and order. This was caused by the fact that the press was considered a pillar of republican and civilized societies, but also an agent capable of corroding the social and political order.

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Contribution of co-operatives has been demonstrated since the 1970s as the main development line in agricultural production in Cuba. In contrast, there has been a late recognition of urban co-operatives, even if the need of transformations based on the realization of property in different territorial scenarios had been identified. The article analyses the reform processes launched since the first decade of the 21st century focusing on the nature of the initiatives fostering formation and promotion of nonagricultural co-operatives including follow up of their performance. The potential and limitations of the recent experiences are examined in order to reflect on the organizational processes and transformations from the point of view of their members. To conclude, some questions are posed about whether these co-operatives are capable of avoiding the impact of earlier employment circumstances and of developing strategies aimed at reinforcing voluntary membership and autonomy on which they are founded.

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This research arises due to the current restructuring process in which is immersed the Spanish banking sector. The above mentioned process is carried out to try to reduce the doubts on the viability of the bank companies to average and long term and to be able to return again the confidence in the sector. Though the economic and financial crisis has concerned the whole banking sector, the subsector of the Spanish savings banks is the one that has experienced a major number of integrations (articulated by means of mergers, absorptions and across Institutional Protection Schemes -IPSs-), and the one that has met submitted to the bancarization process. Considering what has been said, the present paper analyses Spanish saving banks to try to discern whether thanks to that process the objectives pursued by the bank rearrangement have been fulfilled. To do this, the evolution of some important financial variables will be studied over a long period of time (1999-2012). The results suggest that not all the savings banks have seen improved their ratios of efficiency, solvency, financial gap and social work, which indicates that there is still much to be done in order to rectify the problems affecting the studied sector.

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The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.