Reanimació cardiopulmonar sense ventilació

Aquest estudi emmarcat dins un treball de final del Màster en Promoció de la Salut m’ha servit per veure que encara hi ha un llarg recorregut a investigar en el camp de la reanimació cardiopulmonar. Les 3 línees sorgides son: com millorar la qualitat en RCP, buscar estratègies per augmentar les freqüències mitges de compressió toràcica externa i com ensenyar a retenir les tècniques de RCP Penso que totes elles s’aniran desenvolupant en els propers anys i que aquelles accions que vagin encaminades a millorar la supervivència de la principal causa de mort dels europeus en edat compreses entre els 35 i 36 anys hauria de ser una tasca prioritària en investigació

Fair value versus historical cost-based valuation for biological assets: Predictability of financial information

There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain. This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries

Control de la temperatura i el llum mitjançant dispositius sense fils

El concepte Internet de les Coses va néixer fa molt poc, cap a l’any 2010, i es refereix a la connexió d’objectes a Internet, de manera que puguin interactuar en xarxa entre ells o amb les persones per transmetre o rebre informació, i realitzar, així, les accions programades en funció de les dades disponibles. Des de llavors la gran majoria d’institucions, tant públiques com privades, s’han interessat en aquest concepte, ja que pot suposar un augment molt important de la qualitat de vida de les persones, un estalvi de recursos i beneficis econòmics. D’aquí neix aquest Treball Final de Grau, ja que des de la Fundació Eduard Soler de Ripoll tenen el desig d’introduir-se en aquest camp. L’objectiu principal d’aquest Treball Final de Grau és crear una xarxa sense fils que pugui controlar la temperatura i la il·luminació de l’edifici C de la Fundació Eduard Soler i que, a més, es pugui connectar a Internet. Una de les conclusions a què he arribat gràcies a aquest treball és que la utilització d’eines de baix cost (Arduino, Xbee, MySQL, PHP...) permet introduir-se en l’apassionant món de l’Internet de les Coses i, a més, aconseguir molt bons resultats.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

The Emerging Human Rights Revolution: The Beginning of the Fifth Historical Process in the Consolidation of Human Rights

Emerging human rights are destined to modify, improve and transform a number of already traditional concepts so as to achieve greater guarantees and protection for the rights of individuals and collectivities. One of the big changes that will be brought about by the concept and conception of emerging human rights is that, following on from the processes of positivization, generalization, internationalization and specification, they represent the beginning of the fifth historical process in the consolidation of human rights, namely the process of interaction. A number of breakthroughs have already been achieved, such as the recognition of emerging biocultural rights in the recently adopted Nagoya Protocol on access to genetic resources and shared benefits.

Sense límits

El programa de l'edifici conté: oficines, residència, zona esportiva, horts, jardins, patis, zona de teràpia amb animals i aparcaments.

Baixem de les tarimes i connectem: recerca en història medieval i innovació docent

We would like to introduce our group of research, [CONTRA TAEDIUM], created by professionals from different fields, that have contributed in this article. Our purpose is to expose our reflections based on our own experiences, not only in research, but also in teaching. We propose new forms of writing history in order to understand the dairy life of the women and men of the past, from birth to death. We would like to point out that interacting all types of sources is essential to understand our history. But, what really makes sense is to bring our students in the historical methodology and involve them in their education. Moreover, it is necessary to design new teaching materials using the new technologies, although it requires team-work and a great, but satisfying, effort