Una comparación de la selección de los ratios contables en los modelos contable-financieros de predicción de la insolvencia empresarial : la literatura previa frente al analisis factorial

En los últimos 30 años la proliferación de modelos cuantitativos de predicción de la insolvencia empresarial en la literatura contable y financiera ha despertado un gran interés entre los especialistas e investigadores de lamateria. Lo que en un principio fueron unos modelos elaborados con un único objetivo, han derivado en una fuente de investigación constante.En este documento se formula un modelo de predicción de la insolvencia a través de la combinación de diferentes variables cuantitativas extraídas de los estados contables de una muestra de empresas para los años 1994-1997. A través de un procedimiento por etapas se selecciona e interpreta cuáles son las más relevantes en cuanto a aportación de información.Una vez formulado este primer tipo de modelos se busca una alternativa a las variables anteriores a través de la técnica factorial del análisis de componentes principales. Con ella se hace una selección de variables y se aplica, junto conlos ratios anteriores, el análisis univariante. Por último, se comparan los modelos obtenidos y se concluye que aunque la literatura previa ofrece mejores porcentajes de clasificación, los modelos obtenidos a través del análisis decomponentes principales no deben ser rechazados por la claridad en la explicación de las causas que conducen a una empresa a la insolvencia.

Mitologia i literatura a "Suddenly Last Summer" de Tennessee Williams: tot lluitant contra Venus i Èdip

The aim of this article is to analyze accurately the role played by two classical references, Venus and Oedipus, in Tennessee Williams¿s Suddenly Last Summer, in accordance with the usual nature of studies on Classical Tradition ¿Greek and Roman- and focusing in this case on the relationship between literature and mythology. It is thanks to Venus and Oedipus that the playwright succeeds in showing the magnitude of men¿s and women¿s tragedy, which from his point of view is simply that they have failed to see either kindness in the face of God or to feel his loving and fatherly providence.

Mitología y Literatura en "Suddenly Last Summer" de Tennessee Williams: luchando contra Venus y Edipo

The aim of this article is to analyze accurately the role played by two classical references, Venus and Oedipus, in Tennessee Williams's Suddenly Last Summer, in accordance with the usual nature of studies on Classical Tradition -Greek and Roman- and focusing in this case on the relationship between literature and mythology. It is thanks to Venus and Oedipus that the playwright succeeds in showing the magnitude of men¿s and women¿s tragedy, which from his point of view is simply that they have failed to see either kindness in the face of God or to feel his loving and fatherly providence.

1939: Grècia i la literatura catalana

La literatura llatina, la medieval, totes les literatures modernes, ham acudit, alguna, moltes vegades, a la litertura grega. [. . .]

DISTRIBUTION OF ORGANIC CARBON IN DIFFERENT SOIL FRACTIONS IN ECOSYSTEMS OF CENTRAL AMAZONIA

Organic matter plays an important role in many soil properties, and for that reason it is necessary to identify management systems which maintain or increase its concentrations. The aim of the present study was to determine the quality and quantity of organic C in different compartments of the soil fraction in different Amazonian ecosystems. The soil organic matter (FSOM) was fractionated and soil C stocks were estimated in primary forest (PF), pasture (P), secondary succession (SS) and an agroforestry system (AFS). Samples were collected at the depths 0-5, 5-10, 10-20, 20-40, 40-60, 60-80, 80-100, 100-160, and 160-200 cm. Densimetric and particle size analysis methods were used for FSOM, obtaining the following fractions: FLF (free light fraction), IALF (intra-aggregate light fraction), F-sand (sand fraction), F-clay (clay fraction) and F-silt (silt fraction). The 0-5 cm layer contains 60 % of soil C, which is associated with the FLF. The F-clay was responsible for 70 % of C retained in the 0-200 cm depth. There was a 12.7 g kg-1 C gain in the FLF from PF to SS, and a 4.4 g kg-1 C gain from PF to AFS, showing that SS and AFS areas recover soil organic C, constituting feasible C-recovery alternatives for degraded and intensively farmed soils in Amazonia. The greatest total stocks of carbon in soil fractions were, in decreasing order: (101.3 Mg ha-1 of C - AFS) > (98.4 Mg ha-1 of C - FP) > (92.9 Mg ha-1 of C - SS) > (64.0 Mg ha-1 of C - P). The forms of land use in the Amazon influence C distribution in soil fractions, resulting in short- or long-term changes.

EFFECT OF WATER AVAILABILITY ON SOIL MICROBIAL BIOMASS IN SECONDARY FOREST IN EASTERN AMAZONIA

Soil microbial biomass (SMB) plays an important role in nutrient cycling in agroecosystems, and is limited by several factors, such as soil water availability. This study assessed the effects of soil water availability on microbial biomass and its variation over time in the Latossolo Amarelo concrecionário of a secondary forest in eastern Amazonia. The fumigation-extraction method was used to estimate the soil microbial biomass carbon and nitrogen content (SMBC and SMBN). An adaptation of the fumigation-incubation method was used to determine basal respiration (CO2-SMB). The metabolic quotient (qCO2) and ratio of microbial carbon:organic carbon (CMIC:CORG) were calculated based on those results. Soil moisture was generally significantly lower during the dry season and in the control plots. Irrigation raised soil moisture to levels close to those observed during the rainy season, but had no significant effect on SMB. The variables did not vary on a seasonal basis, except for the microbial C/N ratio that suggested the occurrence of seasonal shifts in the structure of the microbial community.

PEDO-TRANSFER FUNCTIONS FOR ESTIMATING SOIL BULK DENSITY IN CENTRAL AMAZONIA

Under field conditions in the Amazon forest, soil bulk density is difficult to measure. Rigorous methodological criteria must be applied to obtain reliable inventories of C stocks and soil nutrients, making this process expensive and sometimes unfeasible. This study aimed to generate models to estimate soil bulk density based on parameters that can be easily and reliably measured in the field and that are available in many soil-related inventories. Stepwise regression models to predict bulk density were developed using data on soil C content, clay content and pH in water from 140 permanent plots in terra firme (upland) forests near Manaus, Amazonas State, Brazil. The model results were interpreted according to the coefficient of determination (R2) and Akaike information criterion (AIC) and were validated with a dataset consisting of 125 plots different from those used to generate the models. The model with best performance in estimating soil bulk density under the conditions of this study included clay content and pH in water as independent variables and had R2 = 0.73 and AIC = -250.29. The performance of this model for predicting soil density was compared with that of models from the literature. The results showed that the locally calibrated equation was the most accurate for estimating soil bulk density for upland forests in the Manaus region.

Literatura, indústria cultural e formação humana

Este trabalho aborda questões referentes à literatura e aos produtos da indústria cultural, especialmente aos chamados romances "cor-de-rosa", focalizando as potencialidades de diferentes discursos na formação da subjetividade. As protagonistas dos romances O Quinze e As Três Marias, de Rachel de Queiroz são utilizadas como referência. Nesta perspectiva, evidencia-se a impregnação das criações ficcionais, atuando, de forma subconsciente e inconsciente, nas camadas profundas da personalidade, que pode em alguns casos, ampliar o conhecimento e a experiência humanos, aguçar os meios de expressão, despertar o senso crítico, mas em outros, reforçar a alienação da realidade. Conclui que enquanto a literatura oferece a possibilidade de libertar, os produtos da indústria cultural, ou seja, a literatura de massas, constituem um convite à alienação, ao conformismo, uma vez que tendem a inculcar estereótipos e preconceitos.

Protagonismo juvenil na literatura especializada e na reforma do ensino médio

O "protagonismo juvenil" tem tido ampla repercussão na área educacional, principalmente a partir da implementação da reforma curricular do ensino médio, cujas diretrizes adotam esse conceito como um dos pilares das inovações sugeridas. No entanto, o tema é sujeito a diferentes interpretações. Com a preocupação de maior precisão conceitual, este artigo recorre às definições de diversos autores como contraponto para a análise do protagonismo tal como proposto pelo documento oficial da reforma.

Formação de leitores de literatura na escola brasileira: caminhadas e labirintos

O artigo apresenta as propostas oficiais do Ministério da Educação e da Secretaria de Educação do Estado de São Paulo sobre o ensino de literatura nas escolas, analisando os diferentes posicionamentos teóricos de seus autores e o contexto histórico-social em que foram elaboradas. O panorama geral que se observa no levantamento dessas propostas aponta para uma mudança significativa na maneira pela qual a disciplina de língua portuguesa deve ser examinada e ensinada pelo professor, priorizando os objetivos de ensino em detrimento das tradicionais listas de conteúdo. Como conseqüência imediata dessa mudança, há um novo enfoque do ensino de língua a partir de uma concepção psicossocial, sem a divisão do ensino por frentes: gramática, (história) da literatura e redação. No entanto, verifica-se ainda uma grande lacuna entre as metas desses documentos oficiais e a realidade vivenciada pela maioria das escolas e professores brasileiros, uma vez que a ratificação da importância do ensino de literatura na formação de alunos leitores não garante aos educadores conhecimento e um saber-fazer que propicie um ensino de literatura inserido nos estudos de linguagem. Tendo em vista essa peculiaridade do ensino de literatura no Brasil, o levantamento realizado busca destacar as diferenças entre um documento e outro, ao mesmo tempo em que se comenta a situação vivenciada por alunos no período.

Recursos web sobre "literatura grisa"

Recull comentat de recursos en línia, d'abast general, relacionats amb la "literatura grisa" o documentació de difusió restringida, útils per a treballar amb ella. S'hi ressenyen directoris, guies, reculls d'adreces web, bases de dades, revistes, etc.

Recursos web sobre "literatura grisa" (i 2): organismes i bases de dades

Continuació del recull comentat de recursos en línia, d'abast general, relacionats amb la literatura grisa o documentació de difusió restringida, útils per treballar amb ella. Es ressenyen en aquesta segona selecció organismes relacionats amb la literatura grisa (productors i distribuïdors) i productes documentals (bases de dades bibliogràfiques, textuals, etc.).

Literatura i política catalanista: Josep Maria Valls i Vicens als inicis de la Restauració

Joseph Maria Valls i Vicens was an important Catalan intellectual who had an important performance in literature, politics , sociology, pedagogy and several cultural initiatives. The author focalizes the study of the young writer's thought as a common character of a wide sector of intellectuals that had developed an important activity in local politics and culture all through the period.

Literatura i política catalanista: Josep Maria Valls i Vicens als inicis de la Restauració

Joseph Maria Valls i Vicens was an important Catalan intellectual who had an important performance in literature, politics , sociology, pedagogy and several cultural initiatives. The author focalizes the study of the young writer's thought as a common character of a wide sector of intellectuals that had developed an important activity in local politics and culture all through the period.