Organización financiera-contable, con base a la Norma de Información Financiera para Asociaciones Cooperativas de El Salvador (NIFACES), en la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera de Cabañas de Responsabilidad Limitada (COPIGAC, DE R.L.), ubicada en el Municipio de Sensuntepeque, Departamento de Cabañas, a implementarse en el año 2015

Las asociaciones cooperativas han tenido mayor auge en nuestro país en los últimos años, siendo indispensables para el desarrollo de la economía nacional, en tal sentido el cooperativismo moderno ha diversificado las áreas de producción de las cooperativas, pasando de producir para el sector primario de la economía, al secundario y terciario; es decir, de la producción agrícola, al de agroindustria comercial hasta la prestación de servicios, con el fin último de satisfacer las diferentes necesidades de los usuarios del sistema cooperativo, sin perder de vista que desempeñan un papel importante en el ámbito social, convirtiéndose así en entidades de economía solidaria. En El Salvador, el departamento de Cabañas pertenece a una zona geográfica de gran importancia para el sector agroindustrial ya que de acuerdo al 4º Censo Agropecuario realizado por la Dirección General de Estadísticas y Censos (DIGESTYC) 2007-2008, de los 9 municipios del departamento el 27.17% de cabezas de ganado bovino pertenecen al municipio de Sensuntepeque, volviéndose así un mercado propicio para COPIGAC dedicada a la producción agroindustrial y comercialización de concentrado para ganado bovino. El Instituto Salvadoreño de Fomento Cooperativo (INSAFOCOOP) ha generado legislación especial denominada Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES), con la finalidad de normar la constitución, funcionamiento y administración del sector cooperativo y que obtengan certeza de reflejar en su información financiera contable el cumplimiento de los requerimientos que demanda el organismo que las fiscaliza, a la vez que adopta uniformidad en la presentación de los datos contables en relación con los demás sectores. Debido a la importancia de la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera en el municipio de Sensuntepeque, el propósito principal que busca la ejecución del presente trabajo de investigación es diseñar una ORGANIZACIÓN FINANCIERA CONTABLE que sirva como un instrumento para estructurar, ordenar, clasificar y resumir la información que se genere de sus actividades; a fin de establecer resultados confiables, que sirvan a la administración para la toma de decisiones. La Organización Financiera Contable es regida por leyes y reglamentos generales, especiales, mercantiles, tributarios, y de previsión y seguridad social las cuales son fundamentales para su diseño, está compuesta por el Control Interno y el Sistema Contable y de Costos con base a la Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES). El documento final que contiene la Organización Financiera Contable fue elaborado utilizando metodología que permitió la recolección de información bibliográfica de elementos teóricos sobre el cooperativismo, contabilidad general, contabilidad de costos y el control interno, se utilizaron como instrumentos de recolección de datos, la entrevista, la observación directa a las actividades ejecutadas por la cooperativa y listas de cotejo, los cuales permitieron el análisis e interpretación de los resultados. Así mismo al analizar e interpretar los resultados obtenidos en la investigación se lograron determinar las conclusiones y recomendaciones con el propósito de brindar solución a la problemática resultante, posteriormente se diseñó un plan de intervención para elaborar la Organización Financiera Contable. Es necesario mencionar que debido a la importancia de las asociaciones cooperativas ante un mundo globalizado y competitivo, deben mantener la uniformidad en la presentación de la información financiera contable en comparación con otros sectores económicos, por ello es beneficioso para la cooperativa en estudio aplicar los lineamientos que establece la normativa de información financiera especial. EXECUTIVE SUMMARY Cooperative associations have had the greatest boom in our country in recent years, being indispensable for the development of the national economy, in this sense the modern cooperative has diversified production areas of cooperatives, from producing for the primary sector economy, secondary and tertiary; ie agricultural production, commercial agribusiness to provide services, with the ultimate aim to meet the different needs of users of the cooperative system, without losing sight of that play an important role in the social field, thus becoming in solidarity economy entities. In El Salvador Cabañas department belongs to a geographical area of great importance for the agribusiness sector since according to the 4th Census of Agriculture conducted by the Department of Statistics and Census (DIGESTYC) 2007-2008 of 9 municipalities in the department 27.17% of the heads of cattle belonging to the municipality of Sensuntepeque, thus becoming an enabling market for COPIGAC dedicated to the agroindustrial production and marketing of concentrate for cattle. The Salvadoran Institute for Cooperative Development (INSAFOCOOP) has created special legislation called Financial Reporting Standard for Cooperative Associations of El Salvador (NIFACES), in order to regulate the establishment, operation and administration of the cooperative sector and obtain certainty to reflect on their financial accounting information meeting the requirements demanded by the body that oversees, while adopting uniformity in the presentation of financial data relating to other sectors. Because of the importance of the Cooperative Production Association Agroindustrial and Marketing Livestock in the municipality of Sensuntepeque, the main purpose that seeks the implementation of this research is to design a STOCKHOLDERS financial organization that serves as an instrument to structure, order, classify and summarize the information generated by its activities; to establish reliable results that serve the administration for decision-making. Financial Organization Accounting is governed by laws and general, special, commercial, tax regulations, and welfare and social security which are fundamental to its design, it is made by the Internal Control and Accounting System and Cost based on the Standard Financial Information for Cooperative Associations of El Salvador (NIFACES). The final document containing the Financial Organization Accounting was developed using methodology that allowed the collection of bibliographic information theoretical elements on cooperativism, general accounting, cost accounting and internal control, were used as instruments of data collection, interview, direct observation of the activities carried out by the cooperative and checklists, which allowed the analysis and interpretation of results. Also to analyze and interpret the results of the investigation are able to determine the conclusions and recommendations in order to provide a solution to the resulting problem, then an intervention plan designed to develop the Financial Accounting Organization. It should be mentioned that because of the importance of cooperative associations in a globalized and competitive world, should maintain uniformity in the presentation of accounting and financial information compared with other economic sectors, it is beneficial for the cooperative study apply the guidelines which establishes special rules of financial information.

Impacto de las NIIF en el tratamiento del capital institucional de las cooperativas de trabajo asociado, en Bogotá

El presente artículo intentará dar un alcance hacia los impactos que se visualizan en la aplicación de normas internacionales de contabilidad en el tratamiento de los aportes sociales de las cooperativas, para Bogotá. En nuestro sistema cooperativo, en función de proteger al socio, incluso frente al riesgo de amenazar la estabilidad de la cooperativa, se ha reconocido un derecho al reembolso de los aportes sociales, que la cooperativa tiene que atender aunque esto signifique reducir el capital estatutario o incluso la disolución de la organización. El artículo muestra la importancia de analizar el impacto de nuevos estándares contables para revelar la situación financiera de la empresa y la forma en que estos afectaran no solo el patrimonio que es el capital de la empresa sino la figura de este tipo de organizaciones. De igual manera hace un análisis de las ventajas y desventajas de esta aplicación y finalmente una comparación de los estados financieros de una cooperativa antes y después de la implementación. Palabras Clave Cooperativa, capital social, Instrumentos financieros, Normas internacionales de contabilidad y patrimonio.

Cooperative scheduling system with emergent swarm based behavior

This paper presents a Swarm based Cooperation Mechanism for scheduling optimization. We intend to conceptualize real manufacturing systems as interacting autonomous entities in order to support decision making in agile manufacturing environments. Agents coordinate their actions automatically without human supervision considering a common objective – global scheduling solution taking advantages from collective behavior of species through implicit and explicit cooperation. The performance of the cooperation mechanism will be evaluated consider implicit cooperation at first stage through ACS, PSO and ABC algorithms and explicit through cooperation mechanism application.

Cooperative intelligent system for manufacturing scheduling

Hybridization of intelligent systems is a promising research field of computational intelligence focusing on combinations of multiple approaches to develop the next generation of intelligent systems. In this paper we will model a Manufacturing System by means of Multi-Agent Systems and Meta-Heuristics technologies, where each agent may represent a processing entity (machine). The objective of the system is to deal with the complex problem of Dynamic Scheduling in Manufacturing Systems.

Experiences on the implementation of a cooperative embedded system framework

As the complexity of embedded systems increases, multiple services have to compete for the limited resources of a single device. This situation is particularly critical for small embedded devices used in consumer electronics, telecommunication, industrial automation, or automotive systems. In fact, in order to satisfy a set of constraints related to weight, space, and energy consumption, these systems are typically built using microprocessors with lower processing power and limited resources. The CooperatES framework has recently been proposed to tackle these challenges, allowing resource constrained devices to collectively execute services with their neighbours in order to fulfil the complex Quality of Service (QoS) constraints imposed by users and applications. In order to demonstrate the framework's concepts, a prototype is being implemented in the Android platform. This paper discusses key challenges that must be addressed and possible directions to incorporate the desired real-time behaviour in Android.

Unified cooperative location system

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para a obtenção do Grau de Mestre em Engenharia Informática.

Performance evaluation of a cooperative reputation system for vehicular delay-tolerant networks

In the last decade, both scientific community and automotive industry enabled communications among vehicles in different kinds of scenarios proposing different vehicular architectures. Vehicular delay-tolerant networks (VDTNs) were proposed as a solution to overcome some of the issues found in other vehicular architectures, namely, in dispersed regions and emergency scenarios. Most of these issues arise from the unique characteristics of vehicular networks. Contrary to delay-tolerant networks (DTNs), VDTNs place the bundle layer under the network layer in order to simplify the layered architecture and enable communications in sparse regions characterized by long propagation delays, high error rates, and short contact durations. However, such characteristics turn contacts very important in order to exchange as much information as possible between nodes at every contact opportunity. One way to accomplish this goal is to enforce cooperation between network nodes. To promote cooperation among nodes, it is important that nodes share their own resources to deliver messages from others. This can be a very difficult task, if selfish nodes affect the performance of cooperative nodes. This paper studies the performance of a cooperative reputation system that detects, identify, and avoid communications with selfish nodes. Two scenarios were considered across all the experiments enforcing three different routing protocols (First Contact, Spray and Wait, and GeoSpray). For both scenarios, it was shown that reputation mechanisms that punish aggressively selfish nodes contribute to increase the overall network performance.

The generation and re-generation of social capital and enterprises in multi-stakeholders social cooperative enterprises: a system dynamic approach

Theories on social capital and on social entrepreneurship have mainly highlighted the attitude of social capital to generate enterprises and to foster good relations between third sector organizations and the public sector. This paper considers the social capital in a specific third sector enterprise; here, multi-stakeholder social cooperatives are seen, at the same time, as social capital results, creators and incubators. In the particular enterprises that identify themselves as community social enterprises, social capital, both as organizational and relational capital, is fundamental: SCEs arise from but also produce and disseminate social capital. This paper aims to improve the building of relational social capital and the refining of helpful relations drawn from other arenas, where they were created and from where they are sometimes transferred to other realities, where their role is carried on further (often working in non-profit, horizontally and vertically arranged groups, where they share resources and relations). To represent this perspective, we use a qualitative system dynamic approach in which social capital is measured using proxies. Cooperation of volunteers, customers, community leaders and third sector local organizations is fundamental to establish trust relations between public local authorities and cooperatives. These relations help the latter to maintain long-term contracts with local authorities as providers of social services and enable them to add innovation to their services, by developing experiences and management models and maintaining an interchange with civil servants regarding these matters. The long-term relations and the organizational relations linking SCEs and public organizations help to create and to renovate social capital. Thus, multi-stakeholder cooperatives originated via social capital developed in third sector organizations produce new social capital within the cooperatives themselves and between different cooperatives (entrepreneurial components of the third sector) and the public sector. In their entrepreneurial life, cooperatives have to contrast the "working drift," as a result of which only workers remain as members of the cooperative, while other stakeholders leave the organization. Those who are not workers in the cooperative are (stake)holders with "weak ties," who are nevertheless fundamental in making a worker's cooperative an authentic social multi-stakeholders cooperative. To maintain multi-stakeholder governance and the relations with third sector and civil society, social cooperatives have to reinforce participation and dialogue with civil society through ongoing efforts to include people that provide social proposals. We try to represent these processes in a system dynamic model applied to local cooperatives, measuring the social capital created by the social cooperative through proxies, such as number of volunteers and strong cooperation with public institutions. Using a reverse-engineering approach, we can individuate the determinants of the creation of social capital and thereby give support to governance that creates social capital.

More than irrigation - The Balinese Subak system as a unique form of cooperative water resource management in Indonesia

For over 1,000 years, the Balinese have developed a unique system of democratic and sustainable water irrigation. It has shaped the cultural landscapes of Bali and enables local communities to manage the ecology of terraced rice fields at the scale of whole watersheds. The Subak system has made the Balinese the most productive rice growers in Indonesia and ensures a high level of food sovereignty for a dense population on the volcanic island. The Subak system provides a vibrant example of a diverse, ecologically sustainable, economically productive and democratic water management system that is also characterized by its nonreliance on fossil fuel derivatives or heavy machinery. In 2012, UNESCO has recognized five rice terraces and their water temples as World Heritage site and supports its conservation and protection. However, the fragile Subak system is threatened for its complexity and interconnectedness by new agricultural practices and increasing tourism on the island.

Blue cooperative luminescence properties in Yb3+ doped GeO2-PbO-Bi2O3 vitreous system for the production of thin films

Germanate glasses are of interest for optoelectronic applications because they combine high mechanical strength, high chemical durability and temperature stability with a large transmission window (400 to 4500 nm) and high refractive index (2.0). GeO2-PbO-Bi2O3 glasses doped with Y-b(3+) were fabricated by melting powders in a crucible and then pouring them in a brass mold. Energy Dispersive Spectroscopy showed that the glass composition has a high spatial uniformity and that the Yb concentration in the solid sample is proportional to the Yb concentration in the melt, what was confirmed by absorption measurements. Intense blue emission at 507 nm was observed, corresponding to half of the wavelength of the near infrared region (NIR) emission; besides, a decay lifetime of 0.25 ms was measured and this corresponds to half of the decay lifetime in the infrared region; these are very strong indications of the presence of blue cooperative luminescence. Larger targets have been produced to be sputtered, resulting in thin films for three dimensional (3D) display and waveguide applications. (c) 2006 Elsevier B.V. All rights reserved.

A cooperative multi-agent robotics system: design and modelling

This paper presents the development of the robotic multi-agent system SMART. In this system, the agent concept is applied to both hardware and software entities. Hardware agents are robots, with three and four legs, and an IP-camera that takes images of the scene where the cooperative task is carried out. Hardware agents strongly cooperate with software agents. These latter agents can be classified into image processing, communications, task management and decision making, planning and trajectory generation agents. To model, control and evaluate the performance of cooperative tasks among agents, a kind of PetriNet, called Work-Flow Petri Net, is used. Experimental results shows the good performance of the system.

A supervised cooperative learning system for early detection of language disorders

The Quality of Life of a person may depend on early attention to his neurodevel-opment disorders in childhood. Identification of language disorders under the age of six years old can speed up required diagnosis and/or treatment processes. This paper details the enhancement of a Clinical Decision Support System (CDSS) aimed to assist pediatricians and language therapists at early identification and re-ferral of language disorders. The system helps to fine tune the Knowledge Base of Language Delays (KBLD) that was already developed and validated in clinical routine with 146 children. Medical experts supported the construction of Gades CDSS by getting scientific consensus from literature and fifteen years of regis-tered use cases of children with language disorders. The current research focuses on an innovative cooperative model that allows the evolution of the KBLD of Gades through the supervised evaluation of the CDSS learnings with experts¿ feedback. The deployment of the resulting system is being assessed under a mul-tidisciplinary team of seven experts from the fields of speech therapist, neonatol-ogy, pediatrics, and neurology.

Cooperative functions of the reaper and head involution defective genes in the programmed cell death of Drosophila central nervous system midline cells

In Drosophila, the chromosomal region 75C1–2 contains at least three genes, reaper (rpr), head involution defective (hid), and grim, that have important functions in the activation of programmed cell death. To better understand how cells are killed by these genes, we have utilized a well defined set of embryonic central nervous system midline cells that normally exhibit a specific pattern of glial cell death. In this study we show that both rpr and hid are expressed in dying midline cells and that the normal pattern of midline cell death requires the function of multiple genes in the 75C1–2 interval. We also utilized the P[UAS]/P[Gal4] system to target expression of rpr and hid to midline cells. Targeted expression of rpr or hid alone was not sufficient to induce ectopic midline cell death. However, expression of both rpr and hid together rapidly induced ectopic midline cell death that resulted in axon scaffold defects characteristic of mutants with abnormal midline cell development. Midline-targeted expression of the baculovirus p35 protein, a caspase inhibitor, blocked both normal and ectopic rpr- and hid-induced cell death. Taken together, our results suggest that rpr and hid are expressed together and cooperate to induce programmed cell death during development of the central nervous system midline.

The Cooperative federal-state-local health statistics system.

"May 1973"--P. [2] of cover.