Let's put in order the accounting records and annual accounts of the agrarian processing companies

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.

Sound Art and Public Engagement in the Built Environment: Reflections from an Architecture Center

This article explores the deployment of sound in architectural-curatorial and community engagement contexts through the work of PLACE, a multidisciplinary not-for-profit architecture center in Belfast, Northern Ireland. The author, who worked with PLACE and contributed to the projects discussed here, contextualizes architecture centers and their relationship with sound before examining the specific case of sound and sound art in Northern Ireland and case studies of projects delivered by PLACE. Specifically, the article evaluates two sound installation artworks and three community engagement projects for young audiences. As a means of curating urbanism and architecture, sound-art-as-public-art affords useful strategies to examine, describe or critique the environment as alternatives to traditional architecture exhibition formats. Sound’s temporality and materiality allow sound art works to exist as temporary sculptural interventions in the urban sphere, with attendant implications for public art procurement and urban acoustics. Rich territories of engagement are opened when using sound in a community participatory context.

Reconsidering Partisan Memorial Landscapes in un-brotherly and disunited times

Cultural landscapes are the product of innumerable changes wrought by generations in order to meet their aspirations, vanities, ambitions and weaknesses (Sudjic 2006: p.326). The inescapable nature of architecture makes it the ideal vehicle for those in power to manifest their authority, taste and will in the landscape by the buildings and monuments they construct and conserve and also the historical events and myths they commemorate and disseminate.
In the 1960s, many Yugoslav landscapes were altered by the construction of abstract Partisan spomenik (monuments) which dominated the skylines of former battle sites. This paper will discuss the how the collapse of Socialist ‘regime of memory’ and Yugoslavia has left these landscapes as legacies of a lost world of yesterday. It will consider how changing values are reflected by physical landscape changes and also by how and which critical events are commemorated.

Drifters, Party Boys and Incumbents: The life patterns of male street-based sex workers

This paper is based on a qualitative study of male street-based prostitution. It suggests that the street-based sector is more varied, with sellers adopting a wider range of working practices, than is commonly acknowledged in the literature on male prostitution. Drawing on data from Manchester, England I identify a number of ‘life patterns’ among male street sellers that reflect varied working practices based on issues around rational decision-making and the sex worker’s relationship to place and environment. The discussion has implications for urban policies around street-based sex work but also for a more general understanding of male sex work in international and comparative perspective.

Stone temperature and moisture variability under temperate environmental conditions: implications for sandstone weathering

Temperature and moisture conditions are key drivers of stone weathering processes in both natural and built environments. Given their importance in the breakdown of stone, a detailed understanding of their temporal and spatial variability is central to understanding present-day weathering behaviour and for predicting how climate change may influence the nature and rates of future stone decay.
Subsurface temperature and moisture data are reported from quarry fresh Peakmoor Sandstone samples exposed during summer (June–July) and late autumn / early winter (October–December) in a mid-latitude, temperate maritime environment. These data demonstrate that the subsurface thermal response of sandstone comprises numerous short-term (minutes), low magnitude fluctuations superimposed upon larger-scale diurnal heating and cooling cycles with distinct aspect-related differences. The short-term fluctuations create conditions in the outer 5–10 mm of stone that are much more ‘energetic’ in comparison to the more subdued thermal cycling that occurs deeper within the sandstone samples.
Data show that moisture dynamics are equally complex with a near-surface region (5–10 mm) in which frequent moisture cycling takes place and this, combined with the thermal dynamism exhibited by the same region may have significant implications for the nature and rate of weathering activity. Data indicate that moisture input from rainfall, particularly when it is wind-driven, can travel deep into the stone where it can prolong the time of wetness. This most often occurs during wetter winter months when moisture input is high and evaporative loss is low but can happen at any time during the year when the hydraulic connection between near-surface and deeper regions of the stone is disrupted with subsequent loss of moisture from depth slowing as it becomes reliant on vapour diffusion alone.
These data illustrate the complexity of temperature and moisture conditions in sandstone exposed to the ‘moderate’ conditions of a temperate maritime environment. They highlight differences in thermal and moisture cycling between near-surface (5–10 mm) and deeper regions within the stone and contribute towards a better understanding of the development of structural and mineralogical heterogeneity between the stone surface and substrate.

European student mobility and intercultural learning at a portuguese university

The purpose of this study is to understand, impact and evaluate the development of intercultural communicative competencies among European credit-seeking exchange students and other sojourners through purposeful intercultural pedagogy. This pedagogy encompasses intentional intercultural- educational approaches which aim to support and enhance sojourners’ intercultural learning throughout the study abroad cycle (pre-departure, in-country and reentry phases). To test and validate these pedagogies a 20-hour intervention was designed and implemented among two cohorts of 31 sojourners during the in-country phase of their sojourn in Portugal. The process to develop and validate the intercultural intervention was driven by a mixed-methods methodology which combined quantitative and qualitative data to triangulate, complement and expand research results from a pragmatic stance. The mixed methods research design adopted is multi-phased and encompasses a multi-case study and an evaluative component. The multi-case component is embodied by sojourner cohorts: (1) the primary case study involves 19 incoming students at the University of Aveiro (Portugal) as participants in the European exchange program Campus Europae; (2) the second case study comprises three incoming Erasmus students and nine highly skilled immigrants at the same university. All 31 sojourners attended two intermediate Portuguese as Foreign Language classrooms where the intervention was employed. Data collection was extensive and involved collecting, analyzing and mixing quantitative and qualitative strands across four research phases. These phases refer to the: (1) development, (2) implementation and (3) evaluation of the intervention, as well as to (4) a stakeholder analysis of the external value of the intervention and of the Campus Europae program. Data collection instruments included pre and posttest questionnaires and semi-structured interviews. Results confirm the intercultural effectiveness of the intervention and the positive impact upon research participants’ intercultural gains. This impact was, however, greater in case study 2. Among explanatory variables, three stand out: (1) participant meaning-making abilities, (2) host language proficiency and related variables, and (3) type of sojourn or exchange programs. Implications for further research highlight the need to systematize purposeful intercultural pedagogy in sojourner populations in general, and in European credit student mobility in particular. In the latter case, these pedagogies should be part of the design and delivery of credit-bearing exchange programs in pre- departure, in-country and re-entry phases. Implications for practice point to the urge to improve intercultural practices in: macro (higher education institutions), mezzo (exchange programs) and micro (sojourner language classrooms) contexts where this research took place, and wider social scenarios they represent.

Towards Proactive Context-aware Computing and Systems

A primary goal of context-aware systems is delivering the right information at the right place and right time to users in order to enable them to make effective decisions and improve their quality of life. There are three key requirements for achieving this goal: determining what information is relevant, personalizing it based on the users’ context (location, preferences, behavioral history etc.), and delivering it to them in a timely manner without an explicit request from them. These requirements create a paradigm that we term as “Proactive Context-aware Computing”. Most of the existing context-aware systems fulfill only a subset of these requirements. Many of these systems focus only on personalization of the requested information based on users’ current context. Moreover, they are often designed for specific domains. In addition, most of the existing systems are reactive - the users request for some information and the system delivers it to them. These systems are not proactive i.e. they cannot anticipate users’ intent and behavior and act proactively without an explicit request from them. In order to overcome these limitations, we need to conduct a deeper analysis and enhance our understanding of context-aware systems that are generic, universal, proactive and applicable to a wide variety of domains. To support this dissertation, we explore several directions. Clearly the most significant sources of information about users today are smartphones. A large amount of users’ context can be acquired through them and they can be used as an effective means to deliver information to users. In addition, social media such as Facebook, Flickr and Foursquare provide a rich and powerful platform to mine users’ interests, preferences and behavioral history. We employ the ubiquity of smartphones and the wealth of information available from social media to address the challenge of building proactive context-aware systems. We have implemented and evaluated a few approaches, including some as part of the Rover framework, to achieve the paradigm of Proactive Context-aware Computing. Rover is a context-aware research platform which has been evolving for the last 6 years. Since location is one of the most important context for users, we have developed ‘Locus’, an indoor localization, tracking and navigation system for multi-story buildings. Other important dimensions of users’ context include the activities that they are engaged in. To this end, we have developed ‘SenseMe’, a system that leverages the smartphone and its multiple sensors in order to perform multidimensional context and activity recognition for users. As part of the ‘SenseMe’ project, we also conducted an exploratory study of privacy, trust, risks and other concerns of users with smart phone based personal sensing systems and applications. To determine what information would be relevant to users’ situations, we have developed ‘TellMe’ - a system that employs a new, flexible and scalable approach based on Natural Language Processing techniques to perform bootstrapped discovery and ranking of relevant information in context-aware systems. In order to personalize the relevant information, we have also developed an algorithm and system for mining a broad range of users’ preferences from their social network profiles and activities. For recommending new information to the users based on their past behavior and context history (such as visited locations, activities and time), we have developed a recommender system and approach for performing multi-dimensional collaborative recommendations using tensor factorization. For timely delivery of personalized and relevant information, it is essential to anticipate and predict users’ behavior. To this end, we have developed a unified infrastructure, within the Rover framework, and implemented several novel approaches and algorithms that employ various contextual features and state of the art machine learning techniques for building diverse behavioral models of users. Examples of generated models include classifying users’ semantic places and mobility states, predicting their availability for accepting calls on smartphones and inferring their device charging behavior. Finally, to enable proactivity in context-aware systems, we have also developed a planning framework based on HTN planning. Together, these works provide a major push in the direction of proactive context-aware computing.

Disappeared Persons and Homicide in El Salvador

During 2012-2013, the homicide rate in El Salvador came down from 69.9 to 42.2 per 100,000 population following a truce between the leaders of the two major gangs, “Mara Salvatrucha” and “Barrio 18”, and government. But despite the apparent successes of the truce, it was speculated that the drop in murders could have been due to the killers simply hid the bodies of their victims. This paper aims at determining whether gangs effectively disappeared their victims to cut down the official counts of murders, or they committed these crimes for other reasons. The results from this study suggest that Salvadoran gangs had been using disappearance as a resource to gain sustained social control among residents of already gang-dominated areas, that together with homicide, disappearance is part of a process of territorial spread and strategic strengthening by which these groups are enhancing their capabilities to interfere in the alliances of Mexican drug trafficking organizations with Central American criminal organizations specializing in the transshipment of drugs and in providing access to local markets to distribute and sell drugs. Our findings show that the risk for disappearance has been large even before the truce was in place and that actually, it continues as such and going through a process of geographic expansion.

Problems in number theory and hyperbolic geometry

In the first part of this thesis we generalize a theorem of Kiming and Olsson concerning the existence of Ramanujan-type congruences for a class of eta quotients. Specifically, we consider a class of generating functions analogous to the generating function of the partition function and establish a bound on the primes ℓ for which their coefficients c(n) obey congruences of the form c(ℓn + a) ≡ 0 (mod ℓ). We use this last result to answer a question of H.C. Chan. In the second part of this thesis [S2] we explore a natural analog of D. Calegari’s result that there are no hyperbolic once-punctured torus bundles over S^1 with trace field having a real place. We prove a contrasting theorem showing the existence of several infinite families of pairs (−χ, p) such that there exist hyperbolic surface bundles over S^1 with trace field of having a real place and with fiber having p punctures and Euler characteristic χ. This supports our conjecture that with finitely many known exceptions there exist such examples for each pair ( −χ, p).

‘Mo Rùn am Fearann’ – ‘My Love is the Land’: Gaelic landscapes of the 18th and 19th centuries

The period of the 18th and 19th centuries was one of great change in the Highlands and Islands of Scotland. Improvement, the Jacobite Rebellions, and the Clearances transformed its communities and landscapes. These events have rightly been a focus of research. However, archaeological approaches have often sought simply to illustrate these processes, rather than create new narratives about life in the past. The resulting picture of the period can over-emphasise economic change whilst failing to reflect the richness and variety of everyday life. This thesis aims to suggest a new approach to the place and period, one which addresses matters often ignored in previous work. Whilst it has an archaeological sensibility, it draws on ideas from outside archaeology, such as landscape theory and on Gaelic oral tradition, an underused resource, to create a novel and broad-based approach to the period. An important part of the method is a synchronic approach that seeks to reconstruct the experience of the landscape at very particular times, engaging fully with the everyday experience of landscape rather than grand historical narratives. Two Hebridean case studies are utilised: Hiort (St Kilda) and Loch Aoineart, South Uist. Thematic discussions drawn from these landscapes are intended as critical assessments of the efficacy of the approach, as well as new narratives about life in the past in themselves. The thesis concludes by comparing the two case studies, reflecting on the merits of the approach, discussing recurrent themes in the work, and considering its wider context and implications. It is concluded that taking a novel approach to the case study landscapes can create narratives that often contrast or expand upon those produced by previous scholars, allow for a more detailed consideration of everyday life in the period, and open up new areas for archaeological enquiry. The extensive and critical use of evidence from Gaelic oral tradition is highlighted as crucial in understanding life and society in the period. The thesis questions the utility of grand historical narratives as a framework for archaeological study of post-medieval Gaeldom and suggests that our understanding of the past is best served by approaching the evidence in ways which allows for many different voices and stories from the past to emerge.

The Indistinct Edge: Reconnecting Experience in Nature and Architecture

This thesis explores how architectures sense of place is rooted in the natural environment. The built environment has been constructed to protect and sustain human culture from the weathering of nature. Separating experience from the natural environment removes a sense of place and belonging in the natural and reinforces architectural dominance. This separation distinguishes the natural world as an article of spectacle and gives the human experience an unnatural voyeurship to natural changes. By examining the fusion of architectural and natural edges this thesis analyzes how the human experience can reconnect with a naturalistic sense of place through architecture, blending the finite edge where architecture maintains nature, and adapting buildings to the cycles of the environment. Removing dominance of man-made spaces and replacing them with the cohabitation of the edge between built and natural forms.

Analysing intention and action in mobile banking services

Technological advances at the level of mobile devices are transforming the world. Banking users are able to conduct banking services at any place, and at any time, with m-banking. The purpose of this research is to analyse intention and action in m-banking services. A research model was developed and PLS was used to test the causalities in the proposed model. Our proposal extends the existing models with an assessment of the actual usage of m-banking and of how behavioural intention translates into action. This study found that the main determinants of behavioural intention for m-banking are social influence and relative advantage. Furthermore, perceived risk, lack of information and usage barriers have a negative effect on m- banking behavioural intention. Perceived risks, e-banking use, and behaviour intention are found to be significant antecedents of m-banking use. Gender has a positive and significant influence on m-banking usage, but not on the construction of behavioural intention.

Work, Professional Development And Teaching Commitment: Deconstructing Meanings

The paper we present is part of the research project "The professional identity of teacher studies", that we are development for last 3 years. The third phase of this research put the focus on the experience of job placement of novel teachers, graduated no more than 5 years. We work with focal groups and professional experience and teacher education accounts of teachers implied in this research. Also, for any teachers, we do biographical interviews to deepen on processes of construction of professional identity. In this paper we present the Ana Belen History, a female teacher of pre-school education with an experience of 4 years in school, working in a urban school with students in risk of exclusion. This school have a educative project, commitment with the neighbourhood, joint with the community and other social groups. Ana Belen story, from professional perspective, is linked with the social politic and educational commitment of this school. Our interest is focused in the comprehension of professional identity that Ana Belen has gone forging along her personal story and how her education and job placement has contributed for it. Also we are interested in knowing how early professional experiences have influenced in her professional development as teacher. Specifically we ask ourselves about what influence have for her professional identity, that her career starts in this particular school. In consequence, this paper leads us to question the current teacher education model. In particular we are interested on the kind of professional experience that have place and, so, the kinds of commitments that enables. We understand that frameworks in which professional education and experience have place are relevant to enable more or less transformer understandings about teaching. From conceptual perspective this paper adopts a socio-critical point of view (Gergen, 1985; Kincheloe, 2001; Wenger, 1988, etc.). We understand that teaching has to be analysing according work contexts and personal stories of teachers, because we face processes historical and collective building. Teaching is the result of action of their actors, over time, and in specific stage. So, with this research we intend to break with the old gap between pre and in-service education. We think that both of them are part of the same process and are formed according similar logical; although scenes change. We understand that they are part of a continuous process in which is giving sense to different and complex settings where teaching profession is built, but they are not differenced and independent stages. The teacher work, so, is subject to particular conditions, generated from such different fields as institutional, corporative, cultural, social, political, moral, etc. It displays a kaleidoscopic view on space, time, context, ... These are the axis in which the teaching is formed, from the complexity and heterogeneity. How this complexity is articulated results in different ways to face the teacher work, according different personal and professional stories. The teacher acts with subjects in instituted contexts from relationships he has with them, which gives a situated and contingent character. But, these contexts are strongly structured and ruled according centralized and generalized positions; which is, at the very least, paradoxical. Possibly, from our point of view, same of the crisis of teaching have to explain from this paradoxical perspective and the conflict, which characterize this job (Rivas, Leite y Cortés, 2011)

Intersubjectivity and sentiment:from language to knowledge

Intersubjectivity is an important concept in psychology and sociology. It refers to sharing conceptualizations through social interactions in a community and using such shared conceptualization as a resource to interpret things that happen in everyday life. In this work, we make use of intersubjectivity as the basis to model shared stance and subjectivity for sentiment analysis. We construct an intersubjectivity network which links review writers, terms they used, as well as the polarities of the terms. Based on this network model, we propose a method to learn writer embeddings which are subsequently incorporated into a convolutional neural network for sentiment analysis. Evaluations on the IMDB, Yelp 2013 and Yelp 2014 datasets show that the proposed approach has achieved the state-of-the-art performance.

Mass assembly and morphological transformations since z ∼ 3 from CANDELS

We quantify the evolution of the stellar mass functions (SMFs) of star-forming and quiescent galaxies as a function of morphology from z ∼ 3 to the present. Our sample consists of ∼50 000 galaxies in the CANDELS fields (∼880 arcmin^2), which we divide into four main morphological types, i.e. pure bulge-dominated systems, pure spiral disc-dominated, intermediate two-component bulge+disc systems and irregular disturbed galaxies. At z ∼ 2, 80 per cent of the stellar mass density of star-forming galaxies is in irregular systems. However, by z ∼ 0.5, irregular objects only dominate at stellar masses below 10^9 M_⊙. A majority of the star-forming irregulars present at z ∼ 2 undergo a gradual transformation from disturbed to normal spiral disc morphologies by z ∼ 1 without significant interruption to their star formation. Rejuvenation after a quenching event does not seem to be common except perhaps for the most massive objects, because the fraction of bulge-dominated star-forming galaxies with M^*/M_⊙ > 10^10.7 reaches 40 per cent at z < 1. Quenching implies the presence of a bulge: the abundance of massive red discs is negligible at all redshifts over 2 dex in stellar mass. However, the dominant quenching mechanism evolves. At z > 2, the SMF of quiescent galaxies above M^* is dominated by compact spheroids. Quenching at this early epoch destroys the disc and produces a compact remnant unless the star-forming progenitors at even higher redshifts are significantly more dense. At 1 < z < 2, the majority of newly quenched galaxies are discs with a significant central bulge. This suggests that mass quenching at this epoch starts from the inner parts and preserves the disc. At z < 1, the high-mass end of the passive SMF is globally in place and the evolution mostly happens at stellar masses below 10^10 M_⊙. These low-mass galaxies are compact, bulge-dominated systems, which were environmentally quenched: destruction of the disc through ram-pressure stripping is the likely process.