Aplicaciones de las Normas de informaci��n financiera adoptadas en El Salvador, de la No.23 a la No.41, como un instrumento de apoyo al proceso de ense��anza aprendizaje de contadur��a p��blica.

En El Salvador, actualmente la econom��a se encuentra experimentado cambios en la normativa contable, como resultado de la implementaci��n de las Normas de Informaci��n Financiera adoptadas en EL Salvador que ha sido impulsado y aprobado por el Consejo de Vigilancia de la Profesi��n de la Contadur��a P��blica y Auditoria. Estos cambios se deben a la globalizaci��n y armonizaci��n internacional contable que esta viviendo el pa��s; y muy especialmente en la carrera de Licenciatura en Contadur��a P��blica, es por ello que el alumnado debe de enfrentar tal situaci��n por medio de la educaci��n continuada y actualizaci��n contable. Ante la problem��tica observada sobre el deficiente conocimiento que existe en los alumnos egresados que recibieron los temas de la normativa, espec��ficamente de la norma 23 a la norma 41, se efectu�� la presente investigaci��n. La investigaci��n se fundament�� en entrevistas dirigidas al sector estudiantil con la calidad de egresado de la licenciatura en contadur��a p��blica, en el a��o 2005. El an��lisis de la informaci��n proporcion�� los resultados que ponen de manifiesto la deficiencia que tienen los egresados. En tal sentido, el objetivo final es la elaboraci��n del documento denominado ���Aplicaciones de las Normas de Informaci��n Financiera adoptadas en El Salvador, de la N�� 23 a la N�� 41 como un instrumento de apoyo al proceso de ense��anza aprendizaje de la contadur��a p��blica���. La elaboraci��n del documento est�� orientado a establecer aplicaciones de car��cter t��cnico contable para que los alumnos puedan hacer uso de el, y as�� contribuir con el proceso de ense��anza aprendizaje que tiene la universidad. Es importante mencionar que la evoluci��n experimentada por la Normativa contable ha sido respaldada por organizaciones establecidas mundialmente, como el Consejo de Normas Internacionales de Contabilidad (IASB), y la Fundaci��n del Comit�� de Normas Internacionales de Contabilidad (Fundaci��n IASC); siendo el primero un componente del segundo. El IASB tiene sus propios objetivos, entre los cu��les se menciona ���PROMOVER EL USO Y LA APLICACI��N RIGUROSA DE TALES NORMAS���. Por lo anteriormente descrito, el respaldo en el desarrollo de la normativa es de aplicaci��n mundial. La normativa contable se desarrolla siguiendo un procedimiento, a escala internacional, donde participa todo el universo de usuarios y profesionales en el ramo a nivel mundial (comunidad empresarial, bolsas de valores, autoridades normativas reguladoras, etc.). Dicha normativa se aplica a todos los estados financieros con prop��sitos generales, as�� como en otras informaciones financieras, de todas las entidades con fines de lucro (comerciales, industriales, financieras y otras similares). Por lo que se recomienda tomar como apoyo b��sico para la adecuada aplicaci��n de las Normas de Informaci��n Financiera adoptadas en El Salvador, el presente documento de consulta.

El contexto y el centro residencial para las personas adultos mayores En Colombia y Espa��a. La empresa social una alternativa para el bienestar

La protecci��n a los adultos o personas mayores se ha convertido en una pol��tica de Estado, esto debido al creciente registro de vulneraci��n de los derechos de los mismos. Por lo tanto, conocer estas pol��ticas gubernamentales y sociales que se encuentran vigentes, tambi��n el actual sistema de seguridad social y su cobertura para ��sta poblaci��n tanto en Espa��a y Colombia, as�� como su contexto legal y social, adem��s de identificar los espacios donde un adulto mayor encuentra la alternativa de vivir y compartir sus a��os longevos, ya sea en los llamados hogares geri��tricos, residencias o centros de atenci��n a mayores, como tambi��n el papel que las empresas solidarias juegan en la oferta y demanda de un mercado donde el segmento del adulto mayor de acuerdo a las necesidades en este contexto, genera mayores demandas de productos y profesionales especializados con sentido social. Este tejido de relaciones en pro del Bienestar hac��a el adulto mayor, conlleva a presentar los resultados parciales de una investigaci��n realizada en hogares o residencias para personas mayores ubicados en ��vila, Madrid y Santiago de Cali.

Del modelo extractivista a las din��micas de desarrollo local en contextos de conflicto: distrito minero litoral pac��fico (2008-2012)

La presente investigaci��n tiene como objetivo principal, analizar las din��micas de desarrollo local del distrito minero Litoral Pac��fico durante el periodo 2008-2012 a partir del modelo extractivista, con el fin de demostrar que, a pesar del auge minero durante estos gobiernos, el crecimiento de la actividad y la entrada de capital a estos municipios, el desarrollo local es escaso ante las din��micas del conflicto armado interno y el abandono estatal que ha existido por excelencia en esta zona. Por lo tanto, a partir de la utilizaci��n del m��todo cualitativo, se utilizar��n estudios e informes de las fuentes primarias y secundarias, que permitan un an��lisis explicativo de este fen��meno econ��mico y social.

Urbanizarse o migrar: ��Cu��les opciones ante la crisis? El devenir de las comunidades cafetaleras en el centro de Veracruz, M��xico

ResumenLa baja de precios del caf�� desde 1989 sorprendi�� a los peque��os productores en un momento en que tienen que adaptarse a las nuevas reglas de producci��n y comercializaci��n impuestas por las pol��ticas de modernizaci��n del gobierno de Salinas de Gortari (1988-1994). Las migraciones son una respuesta, entre otras, a la(s) crisis, a primera vista individual pero que afecta el devenir social, pol��tico y cultural de las comunidades. En este estudio se analizan los procesos migratorios nacientes en el centro de Veracruz, y se plantea�� que si bien algunas comunidades pueden lograr una cierta ���reconversi��n��� gracias a la cercan��a de centros urbanos que ofrecen alternativas de trabajo, en otras se inician procesos de migraci��n lejana y colectiva que amenazan la reproducci��n misma de la comunidad rural en cuanto tal.AbstractThe sharp drop in the price of coffee since 1989 took small farmers by surprise at the time when they must adapt to the new rules of productions and marketing under the modernizing polices of the Salinas de Gortari government (1988-1994). Migrations are one response to the crisis (or crises). While seemingly an individual one, they affect the social, political and cultural future of those communities. This study discusses the emerging migratory processes in central Veracruz, and suggests that while some communities may attain a degree of ���retrofitting��� thanks to nearby urban centers offering job opportunities, others are undergoing long-distance, collective migratory processes which threaten the very reproduction of the rural community per se.

Anaerobic degradation of linear alkylbenzene sulfonate (LAS) in fluidized bed reactor by microbial consortia in different support materials

Four anaerobic fluidized bed reactors filled with activated carbon (R1), expanded clay (R2), glass beads (R3) and sand (R4) were tested for anaerobic degradation of LAS. All reactors were inoculated with sludge from a UASB reactor treating swine wastewater and were fed with a synthetic substrate supplemented with approximately 20 mg l(-1) of LAS, on average. To 560 mg l(-1) COD influent, the maximum COD and LAS removal efficiencies were mean values of 97 +/- 2% and 99 +/- 2%, respectively, to all reactors demonstrating the potential applicability of this reactor configuration for treating LAS. The reactors were kept at 30 degrees C and operated with a hydraulic retention time (HRT) of 18 h. The use of glass beads and sand appear attractive because they favor the development of biofilms capable of supporting LAS degradation. Subsequent 16S rRNA gene sequencing and phylogenetic analysis of samples from reactors R3 and R4 revealed that these reactors gave rise to broad microbial diversity, with microorganisms belonging to the phyla Bacteroidetes, Firmicutes, Actinobacteria and Proteobacteria, indicating the role of microbial consortia in degrading the surfactant LAS. (C) 2010 Elsevier Ltd. All rights reserved.

The Las Campanas/AAT rich cluster survey - I. Precision and reliability of the photometric catalogue

The Las Campanas Observatory and Anglo-Australian Telescope Rich Cluster Survey (LARCS) is a panoramic imaging and spectroscopic survey of an X-ray luminosity-selected sample of 21 clusters of galaxies at 0.07 < z < 0.16. Charge-coupled device (CCD) imaging was obtained in B and R of typically 2 degrees wide regions centred on the 21 clusters, and the galaxy sample selected from the imaging is being used for an on-going spectroscopic survey of the clusters with the 2dF spectrograph on the Anglo-Australian Telescope. This paper presents the reduction of the imaging data and the photometric analysis used in the survey. Based on an overlapping area of 12.3 deg(2) we compare the CCD-based LARCS catalogue with the photographic-based galaxy catalogue used for the input to the 2dF Galaxy Redshift Survey (2dFGRS) from the APM, to the completeness of the GRS/APM catalogue, b(J) = 19.45. This comparison confirms the reliability of the photometry across our mosaics and between the clusters in our survey. This comparison also provides useful information concerning the properties of the GRS/APM. The stellar contamination in the GRS/APM galaxy catalogue is confirmed as around 5-10 per cent, as originally estimated. However, using the superior sensitivity and spatial resolution in the LARCS survey evidence is found for four distinct populations of galaxies that are systematically omitted from the GRS/APM catalogue. The characteristics of the 'missing' galaxy populations are described, reasons for their absence examined and the impact they will have on the conclusions drawn from the 2dF Galaxy Redshift Survey are discussed.

The Las Campanas/AAT Rich Cluster Survey - II. The environmental dependence of galaxy colours in clusters at z similar to 0.1

We present a photometric investigation of the variation in galaxy colour with environment in 11 X-ray-luminous clusters at 0.07 less than or equal to z less than or equal to 0.16 taken from the Las Campanas/AAT Rich Cluster Survey. We study the properties of the galaxy populations in individual clusters, and take advantage of the homogeneity of the sample to combine the clusters together to investigate weaker trends in the composite sample. We find that modal colours of galaxies lying on the colour-magnitude relation in the clusters become bluer by d(B - R)/dr(p) = -0.022 +/- 0.004 from the cluster core out to a projected radius of r(p) = 6 Mpc, further out in radius than any previous study. We also examine the variation in modal galaxy colour with local galaxy density, 2, for galaxies lying close to the colour-magnitude relation, and find that the median colour shifts bluewards by d(B - R)/d log(10)(Sigma) = -0.076 +/- 0.009 with decreasing local density across three orders of magnitude. We show that the position of the red envelope of galaxies in the colour-magnitude relation does not vary as a function of projected radius or density within the clusters, suggesting that the change in the modal colour results from an increasing fraction of bluer galaxies within the colour-magnitude relation, rather than a change in the colours of the whole population. We show that this shift in the colour-magnitude relations with projected radius and local density is greater than that expected from the changing morphological mix based on the local morphology-density relation. We therefore conclude that we are seeing a real change in the properties of galaxies on the colour-magnitude relation in the outskirts of clusters. The simplest interpretation of this result (and similar constraints in local clusters) is that an increasing fraction of galaxies in the lower density regions at large radii within clusters exhibit signatures of star formation in the recent past, signatures which are not seen in the evolved galaxies in the highest density regions.

Petrology and geochemistry of the Bandas del Sur Formation, Las Canadas Edifice, Tenerife (Canary Islands)

The Bandas del Sur Formation preserves a Quaternary extra-caldera record of central phonolitic explosive volcanism of the Las Canadas volcano at Tenerife. Volcanic rocks are bimodal in composition, being predominantly phonolitic pyroclastic deposits, several eruptions of which resulted in summit caldera collapse, alkali basaltic lavas erupted from many fissures around the flanks. For the pyroclastic deposits, there is a broad range of pumice glass compositions from phonotephrite to phonolite. The phonolite pyroclastic deposits are also characterized by a diverse, 7-8-phase phenocryst assemblage (alkali feldspar + biotite + sodian diopside + titanomagnetite + ilmenite + nosean-hauyne + titanite + apatite) with alkali feldspar dominant, in contrast to interbedded phonolite lavas that typically have lower phenocryst contents and lack hydrous phases. Petrological and geochemical data are consistent with fractional crystallization (involving the observed phenocryst assemblages) as the dominant process in the development of phonolite magmas. New stratigraphically constrained data indicate that petrological and geochemical differences exist between pyroclastic deposits of the last two explosive cycles of phonolitic volcanism. Cycle 2 (0.85-0.57 Ma) pyroclastic fall deposits commonly show a cryptic compositional zonation indicating that several eruptions tapped chemically, and probably thermally stratified magma systems. Evidence for magma mixing is most widespread in the pyroclastic deposits of Cycle 3 (0.37-0.17 Ma), which includes the presence of reversely and normally zoned phenocrysts, quenched mafic glass blebs in pumice, banded pumice, and bimodal to polymodal phenocryst compositional populations. Syn-eruptive mixing events involved mostly phonolite and tephriphonolite magmas, whereas a pre-eruptive mixing event involving basaltic magma is recorded in several banded pumice-bearing ignimbrites of Cycle 3. The periodic addition and mixing of basaltic magma ultimately may have triggered several eruptions. Recharge and underplating by basaltic magma is interpreted to have elevated sulphur contents (occurring as an exsolved gas phase) in the capping phonolitic magma reservoir. This promoted nosean-hauyne crystallization over nepheline, elevated SO3 contents in apatite, and possibly resulted in large, climatologically important SO2 emissions.

Welding and rheomorphism of phonolitic fallout deposits from the Las Canadas caldera, Tenerife, Canary Islands

The Las Canadas caldera is a nested collapse caldera formed by the successive migration and collapse of shallow magmatic chambers. Among the pyroclastic products of this caldera are phonolitic fallout deposits that crop out in the caldera wall and on the extracaldera slopes. These deposits exhibit an uninterrupted facies gradation from nonwelded to lava-like and record continuous volcanic deposition. Densely welded and lava-like facies result from the extreme attenuation and complete homogenization of juvenile clasts that destroy original clast outlines and any evidence of fallout deposition. Agglutination contributes significantly to the final degree of flattening observed in the welded facies. After deposition, rheomorphic flowage occurs. Emplacement temperatures for one of the welding sequences are calculated from magmatic temperatures and a model of tephra cooling during fallout. Results are 486 degreesC for the nonwelded facies and 740 degreesC for the moderately welded facies. For the same welding sequence, a cooling time between 25 and 54 days is estimated from published experimental and computational data as the possible duration of welding and rheomorphism. Following deposition and agglutination, the lava-like pyroclastic facies had the rheological properties of viscous lavas and flowed down the outer slopes away from the caldera. Some lava-like masses detached from proximal areas to more distal regions. During deposition, the eruptive style evolved from Plinian fallout to fountain-fed spatter deposition. This evolution was accompanied by a decrease in explosive power and a lower height of the eruptive column, which produce higher emplacement temperatures and more effective heat retention of pyroclasts.

M??dulo 1 - ??tica y pr??ctica administrativa en el contexto de las sociedades en proceso de modernizaci??n: curso ??tica y administraci??n p??blica en am??rica latina

Este documento trata de ??tica en el contexto de las sociedades tradicionales, frente al desaf??o del desarrollo econ??mico y social y, sobre todo, de implantaci??n de una gesti??n p??blica moderna; la relevancia de los valores morales y ??ticos en la consolidaci??n de la democracia, de la ciudadan??a y justicia social en las sociedades en desarrollo

Colet??nea de pol??ticas p??blicas: volume 2: el papel de la burocracia en el proceso de determinaci??n e implementaci??n de las pol??ticas publicas

O principal objetivo deste livro ?? constituir uma fonte de pesquisa para o estudo do processo de produ????o e implementa????o de pol??ticas p??blicas. Por meio de textos selecionados, analisa-se o pr??prio conceito de pol??ticas p??blicas, discute-se as defini????es utilizadas para distinguir suas diversas fases e apresenta-se algumas das principais correntes te??ricas de an??lise sobre o processo de pol??ticas p??blicas.

Colet??nea de pol??ticas p??blicas: volume 2: implementaci??n de las pol??ticas y asesor??a presidencial

O principal objetivo deste livro ?? constituir uma fonte de pesquisa para o estudo do processo de produ????o e implementa????o de pol??ticas p??blicas. Por meio de textos selecionados, analisa-se o pr??prio conceito de pol??ticas p??blicas, discute-se as defini????es utilizadas para distinguir suas diversas fases e apresenta-se algumas das principais correntes te??ricas de an??lise sobre o processo de pol??ticas p??blicas.