Empirical study about the effects of the application of IAS 32 in Cooperatives

Objecte: L'aplicació de la NIC 32 en les cooperatives ha generat una important controvèrsia en els últims anys. Fins al moment, s'han realitzat diversos treballs que intenten preveure els possibles efectes de la seva aplicació. Aquest treball pretén analitzar l'impacte de la primera aplicació de la NIC 32 en el sector cooperatiu. Disseny/metodologia/enfocament: S'ha seleccionat una mostra de 98 cooperatives, i s'ha realitzat una anàlisi comparativa de la seva informació financera presentada abans i després de l'aplicació de la NIC 32, per a determinar les diferències existents. S’ha utilitzat la prova de la suma de rangs de Wilcoxon per comprovar si aquestes diferències són significatives. També s’ha utilitzat la prova de la U de Mann Whitney per comprovar si existeixen diferències significatives en l’impacte relatiu de l’aplicació de la NIC 32 entre diversos grups de cooperatives. Finalment, s'ha realitzat una anàlisi dels efectes de l'aplicació de la NIC 32 en la situació patrimonial i econòmica de les cooperatives, i en l'evolució dels seus actius intangibles, mitjançant l’ús de tècniques d’anàlisi econòmico-financera. Aportacions i resultats: Els resultats obtinguts confirmen que l'aplicació de la NIC 32 provoca diferències significatives en algunes partides del balanç de situació i el compte de pèrdues i guanys, així com en les ràtios analitzades. Les principals diferències es concreten en una reducció del nivell de capitalització i un augment de l'endeutament de les cooperatives, així com un empitjorament general dels ràtios de solvència i autonomia financera. Limitacions: Cal tenir en compte que el treball s'ha realitzat amb una mostra de cooperatives que estan obligades a auditar els seus comptes anuals. Per tant, els resultats obtinguts han d'interpretar-se en un context de cooperatives de tamany elevat. També cal tenir en compte que hem realitzat una anàlisi comparativa dels comptes anuals de 2011 i 2010. Això ens ha permès conèixer les diferències en la informació financera de les cooperatives abans i després d'aplicar la NIC 32. Encara que algunes d’aquestes diferències també podrien estar causades per altres factors com la situació econòmica, els canvis en l'aplicació de les normes comptables, etc. Originalitat/valor afegit: Creiem que és el moment idoni per a realitzar aquest treball d'investigació, ja que des de 2011 totes les cooperatives espanyoles han d'aplicar les normes comptables adaptades a la NIC 32. A més, fins on coneixem, no existeixen altres treballs similars realitzats amb comptes anuals de cooperatives que ja han aplicat les normes comptables adaptades a la NIC 32 . Creiem que els resultats d'aquest treball d'investigació poden ser útils per a diferents grups d'interès. En primer lloc, perquè els organismes emissors de normes comptables puguin conèixer l'abast de la NIC 32 en les cooperatives i, puguin plantejar millores en el contingut de la norma. En segon lloc, perquè les pròpies cooperatives, federacions, confederacions i altres organismes cooperatius disposin d'informació sobre l'impacte econòmic de la primera aplicació de la NIC 32, i puguin realitzar les valoracions que creguin convenients. I en tercer lloc, perquè les entitats financeres, auditors i assessors de cooperatives i altres grups d'interès disposin d'informació sobre els canvis en els comptes anuals de les cooperatives, i puguin tenir-los en compte a l'hora de prendre decisions. Paraules clau: Cooperatives, patrimoni net, capital social, NIC 32, solvència, efectes de la normativa comptable, informació financera, ràtios.

Toward partial redirection of energy policy for responsible development

This paper addresses the surprising lack of quality control on the analysis and selection on energy policies observable in the last decades. As an example, we discuss the delusional idea that it is possible to replace fossil energy with large scale ethanol production from agricultural crops. But if large scale ethanol production is not practical in energetic terms, why huge amount of money has been invested in it and is it still being invested? In order to answer this question we introduce two concepts useful to frame, in general terms, the predicament of quality control in science: (i) the concept of “granfalloons” proposed by K. Vonnegut (1963) flagging the danger of the formation of “crusades to save the world” void of real meaning. These granfalloons are often used by powerful lobbies to distort policy decisions; and (ii) the concept of Post-Normal science by S. Funtowicz and J. Ravetz (1990) indicating a standard predicament faced by science when producing information for governance. When mixing together uncertainty, multiple-scale and legitimate but contrasting views it becomes impossible to deal with complex issue using the conventional scientific approach based on reductionism. We finally discuss the implications of a different approach to the assessment of alternative energy sources by introducing the concept of Promethean technology.

Forensic processing of false identity and travel documents to produce intelligence: a novel approach to assist in fighting organized crime

The production and use of false identity and travel documents in organized crime represent a serious and evolving threat. However, a case-by-case perspective, thus suffering from linkage blindness and a limited analysis capacity, essentially drives the present-day fight against this criminal problem. To assist in overcoming these limitations, a process model was developed using a forensic perspective. It guides the systematic analysis and management of seized false documents to generate forensic intelligence that supports strategic and tactical decision-making in an intelligence-led policing approach. The model is articulated on a three-level architecture that aims to assist in detecting and following-up on general trends, production methods and links between cases or series. Using analyses of a large dataset of counterfeit and forged identity and travel documents, it is possible to illustrate the model, its three levels and their contribution. Examples will point out how the proposed approach assists in detecting emerging trends, in evaluating the black market's degree of structure, in uncovering criminal networks, in monitoring the quality of false documents, and in identifying their weaknesses to orient the conception of more secured travel and identity documents. The process model proposed is thought to have a general application in forensic science and can readily be transposed to other fields of study.

Effects of artisanal fisheries on the scorpaenids (Scorpaena spp.) reproduction in the marine protected area of Cap de Creus (NW Mediterranean)

Rockfish species are considered important to the ecology of rocky-reef communities which constitute a key habitat in many coastal marine protected areas (MPAs). These species, which are commercially valuable for artisanal fisheries in the Mediterranean, display particular biological traits that could render them vulnerable to fishing. In this study we monitored the artisanal fisheries of scorpaenids (Scorpaena spp.) in the MPA of Cap de Creus (northwestern Mediterranean) in order to estimate the status of their populations, to link captures with the reproduction of these species, and to evaluate the potential impact that artisanal fishing may have on them. Data from onboard sampling with artisanal fishermen and from fisheries statistics (total landings) were used. Total landings and catch per unit of effort (CPUE) follow a clearly seasonal cycle, with a prominent peak during the summer months coinciding with their spawning season, which may be due to mating behavior prior to fertilization. Although maximum sizes are bigger inside the MPA than in non-protected areas situated close by, a significant percentage of individuals caught inside the MPA are below their size at sexual maturity. Although rockfish seem to be favored by the partial protection of the MPA, the allowed artisanal fisheries are probably impacting the reproduction of these species

Schémas de classification et repérage des documents administratifs électroniques dans un contexte de gestion décentralisée des ressources informationnelles

Les employés d’un organisme utilisent souvent un schéma de classification personnel pour organiser les documents électroniques qui sont sous leur contrôle direct, ce qui suggère la difficulté pour d’autres employés de repérer ces documents et la perte possible de documentation pour l’organisme. Aucune étude empirique n’a été menée à ce jour afin de vérifier dans quelle mesure les schémas de classification personnels permettent, ou même facilitent, le repérage des documents électroniques par des tiers, dans le cadre d’un travail collaboratif par exemple, ou lorsqu’il s’agit de reconstituer un dossier. Le premier objectif de notre recherche était de décrire les caractéristiques de schémas de classification personnels utilisés pour organiser et classer des documents administratifs électroniques. Le deuxième objectif consistait à vérifier, dans un environnement contrôlé, les différences sur le plan de l’efficacité du repérage de documents électroniques qui sont fonction du schéma de classification utilisé. Nous voulions vérifier s’il était possible de repérer un document avec la même efficacité, quel que soit le schéma de classification utilisé pour ce faire. Une collecte de données en deux étapes fut réalisée pour atteindre ces objectifs. Nous avons d’abord identifié les caractéristiques structurelles, logiques et sémantiques de 21 schémas de classification utilisés par des employés de l’Université de Montréal pour organiser et classer les documents électroniques qui sont sous leur contrôle direct. Par la suite, nous avons comparé, à partir d'une expérimentation contrôlée, la capacité d’un groupe de 70 répondants à repérer des documents électroniques à l’aide de cinq schémas de classification ayant des caractéristiques structurelles, logiques et sémantiques variées. Trois variables ont été utilisées pour mesurer l’efficacité du repérage : la proportion de documents repérés, le temps moyen requis (en secondes) pour repérer les documents et la proportion de documents repérés dès le premier essai. Les résultats révèlent plusieurs caractéristiques structurelles, logiques et sémantiques communes à une majorité de schémas de classification personnels : macro-structure étendue, structure peu profonde, complexe et déséquilibrée, regroupement par thème, ordre alphabétique des classes, etc. Les résultats des tests d’analyse de la variance révèlent des différences significatives sur le plan de l’efficacité du repérage de documents électroniques qui sont fonction des caractéristiques structurelles, logiques et sémantiques du schéma de classification utilisé. Un schéma de classification caractérisé par une macro-structure peu étendue et une logique basée partiellement sur une division par classes d’activités augmente la probabilité de repérer plus rapidement les documents. Au plan sémantique, une dénomination explicite des classes (par exemple, par utilisation de définitions ou en évitant acronymes et abréviations) augmente la probabilité de succès au repérage. Enfin, un schéma de classification caractérisé par une macro-structure peu étendue, une logique basée partiellement sur une division par classes d’activités et une sémantique qui utilise peu d’abréviations augmente la probabilité de repérer les documents dès le premier essai.

Boîte à outils destinée aux chercheurs de documents iconographiques

Travail réalisé à l'EBSI, Université de Montréal, sous la direction de M. Yvon Lemay dans le cadre du cours SCI6111 - Politique de gestion des archives, à l'automne 2013.

Are clinical documents optimised for patient safety? A critical analysis of patient safety outcomes using the EDA error model

Iatrogenic errors and patient safety in clinical processes are an increasing concern. The quality of process information in hardcopy or electronic form can heavily influence clinical behaviour and decision making errors. Little work has been undertaken to assess the safety impact of clinical process planning documents guiding the clinical actions and decisions. This paper investigates the clinical process documents used in elective surgery and their impact on latent and active clinical errors. Eight clinicians from a large health trust underwent extensive semi- structured interviews to understand their use of clinical documents, and their perceived impact on errors and patient safety. Samples of the key types of document used were analysed. Theories of latent organisational and active errors from the literature were combined with the EDA semiotics model of behaviour and decision making to propose the EDA Error Model. This model enabled us to identify perceptual, evaluation, knowledge and action error types and approaches to reducing their causes. The EDA error model was then used to analyse sample documents and identify error sources and controls. Types of knowledge artefact structures used in the documents were identified and assessed in terms of safety impact. This approach was combined with analysis of the questionnaire findings using existing error knowledge from the literature. The results identified a number of document and knowledge artefact issues that give rise to latent and active errors and also issues concerning medical culture and teamwork together with recommendations for further work.

On the consistency of arbitrary money-demand functions with the Sidrauski and the shopping-time models

This paper investigates which properties money-demand functions have to satisfy to be consistent with multidimensional extensions of Lucasí(2000) versions of the Sidrauski (1967) and the shopping-time models. We also investigate how such classes of models relate to each other regarding the rationalization of money demands. We conclude that money demand functions rationalizable by the shoppingtime model are always rationalizable by the Sidrauski model, but that the converse is not true. The log-log money demand with an interest-rate elasticity greater than or equal to one and the semi-log money demand are counterexamples.

Information learning and the stability of fiat money

We analyze the stability of monetary regimes in a decentralized economy where fiat money is endogenously created, information about its value is imperfect, and agents only learn from their personal trading experiences. We show that in poorly informed economies, monetary stability depends heavily on the government's commitment to the long run value of money, whereas in economies where agents gather information more easily, monetary stability can be an endogenous outcome. We generate a dynamics on the acceptability of fiat money that resembles historical accounts of the rise and eventual colIapse of overissued paper money. Moreover, our results provide an explanation of the fact that, despite its obvious advantages, the widespread use of fiat money is a very recent development.

Effects of tributyltin exposure in hermit crabs: Clibanarius vittatus as a model

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Evaluation of dimensional change and detail reproduction in silicones for facial prostheses.

The aim of this study was to evaluate the dimensional stability and detail reproduction of two silicones used for facial prosthesis, under the influence of chemical disinfection and storage time. Twenty-eight test specimens were obtained, half made of Silastic MDX 4-4210 silicone, and the other half of Silastic 732 RTV silicone. The test specimens were divided into 4 groups: Silastic 732 RTV and Silastic MDX 4-4210, with disinfection 3 times a week with Efferdent and without disinfection. Dimensional change was analyzed using an electronic comparison microscope and detail reproduction was observed under a stereo microscope, immediately and 2 months after the test specimens were made. Once the results were obtained, an analisis of variance (ANOVA) was applied, followed by the Tukey's Test with 1% confidence. The storage time factor had a statistical influence on dimensional stability: Silastic MDX 4-4210 had less contraction than Silastic 732 RTV. Chemical disinfection did not significantly alter the dimensional stability of the materials used. Regarding detail reproduction, no alteration of values was observed in any of the materials analyzed, regardless of storage period or disinfection.

O trabalho dos artesãos ceramistas em Icoaraci, Belém/PA: contribuições aos estudos sobre a dinâmica da Amazônia brasileira

Este estudo analisa o trabalho dos artesãos ceramistas num dos principais pólos produtores de artesanato paraense no bairro do Paracuri, em Icoaraci, Belém/PA, o qual se constituiu o campo da pesquisa. Este bairro concentra cerca de 80 (oitenta) olarias e envolve diretamente cerca de 220 (duzentos e vinte) ceramistas na produção de artesanato em cerâmica, predominantemente, de grafismo Marajoara. Metodologicamente, o estudo é referenciado pela abordagem crítico-dialética. Como instrumentos de coleta de dados foram utilizados: a) documentos; b) observação da dinâmica de trabalho nas olarias e entrevista semiestruturada. Teve 24 (vinte e quatro) sujeitos da pesquisa, assim estratificados: 15 (quinze) artesãos ceramistas, 08 (oito) vendedores de peças artesanais confeccionadas em Icoaraci e 01 (um) gestor de órgão público responsável pela execução de política pública em nível estadual destinada ao artesanato. O trabalho encontra-se estruturado em: introdução, em que se apresentam as reflexões iniciais sobre o objeto de estudo, a segunda parte que se refere ao trabalho artesanal na dinâmica econômica da Amazônia brasileira, a terceira que trata das particularidades do trabalho dos artesãos ceramistas em Icoaraci com base extrativista, destacando que essa forma de trabalho no Estado do Pará remonta ao período colonial. A quarta parte analisa o trabalho dos artesãos ceramistas. Ao final, foram efetuadas as considerações sobre os principais resultados destacando que, por meio desta forma de trabalho os artesãos ocupam um lugar no mercado de trabalho, visto que o processo de trabalho é atrativo para visitantes e turistas que procuram o bairro pela produção de peças com grafismo marajoara, dentre outros. Esta forma de trabalho é a principal fonte de renda desses trabalhadores. Em que pese a importância desta forma de trabalho para a reprodução social dos artesãos pesquisados e para a constituição desse bairro como polo produtor de artesanato, a base deste trabalho é extrativista, o que remonta ao período colonial no Estado do Pará. Assim, essa forma de trabalho dos artesãos ceramistas em Icoaraci-Belém/PA é determinada pela dinâmica econômica, social, política e cultural da Amazônia brasileira. Sendo assim, a continuação desse trabalho no Estado do Pará está relacionada, diretamente, aos seguintes aspectos: savoir-faire, organização social dos mesmos em associações e cooperativas e ações pautadas na agenda das várias políticas públicas (Turismo, Meio Ambiente, Indústria e Comércio etc). As particularidades do trabalho artesanal em Icoaraci expressam que as condições precárias de trabalho e de vida dos ceramistas estão relacionadas ao lugar que a Amazônia brasileira vem ocupando na divisão internacional do trabalho. Assim, a trajetória histórica de exportadora de produtos primários traduz-se como limite à melhoria das condições de vida e de trabalho desses artesãos, os quais trabalham em condições precárias e, nessa condição, contribuem para a acumulação do capital. Neste sentido, demandam uma análise das múltiplas determinações deste trabalho na perspectiva da melhoria das condições de vida e de trabalho dos referidos artesãos ceramistas.

Induced reproduction and early development histology of Oscar Astronotus ocellatus (Agassiz, 1831)

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Shopping popular Feiraguai: estudos sobre a produção de um espaço de comércio em Feira de Santana - BA

Pós-graduação em Geografia - IGCE

Scientometric Study of Doctoral Dissertations in Biochemistry in the University of Kerala, India

Biochemistry is the most fascinating subject as it deals with the chemical language of life. The ultimate goal of biochemistry is to describe the phenomena that distinguish living from non-living in the language of chemistry and physics. Researchers in biochemistry use specific techniques native to biochemistry, but increasingly combine these with techniques and ideas from genetics, molecular biology and biophysics. In India at present around 75,000 students are enrolled in research and nearly 11,000 are awarded PhDs every year, of which 50 percent are from science and technology disciplines. Theses and dissertations reflect the scholarly communication process. Scientometrics and citation characteristics of dissertations like the subject fields of dissertations, the number of citations and their distribution by type of source, years, and by number of authors etc., have been studied with a view to identify the basic features of the scholarly communication process in different fields of study. The purpose of the present study is to determine the bibliometric characteristics of the biochemistry research in the university of Kerala, India including subject distribution, bibliographic forms of cited documents, most cited journals, collaboration in authorship, etc. A total of 168 doctoral dissertations awarded between 1966 and 2007 at the Department of Biochemistry of University of Kerala were used as a source.