El valor razonable como concepto vinculado a la pertinencia del valor. Fair value as a concept related to value relevance.

IDENTIFICACIÓN Y CARACTERIZACIÓN DEL PROBLEMA - HIPÓTESIS Según la NIC 39, el valor razonable es la cantidad por la que puede ser intercambiado un activo o cancelado un pasivo entre un comprador y un vendedor interesados y debidamente informados, en condiciones de independencia mutua. La definición del FASB (SFAC 7) es muy similar, y define el valor razonable como el monto mediante el que un activo podría ser enajenado en una transacción entre partes independientes, dispuestas a realizar la operación en situaciones diferentes a la de una liquidación o a la de una venta forzada. Puede apreciarse que esta definición de valor razonable es limitada porque, a excepción de escenarios que se correspondan con mercados perfectos y completos, el concepto puede abarcar valores de entrada, valores de salida y valores en uso, los cuales pueden ser muy diferentes (Beaver, 1987). El valor de entrada es el valor de adquisición o de reemplazo, el valor de salida es el precio al cual un activo puede ser vendido o liquidado, y el valor en uso es el valor incremental de una empresa atribuible a un activo (se correspondería con el valor presente mencionado anteriormente). Dado que el IASB y la FASB se ocupan de la valuación de activos que una empresa posee, y no de activos que serán adquiridos en un futuro, su definición de valor razonable debería ser interpretada desde la perspectiva del vendedor. Por lo tanto, el concepto de valor razonable que manejan el IASB y la FASB se asemeja a un valor de salida, tal como lo propusieron Chambers y Stirling hace bastantes años atrás.Planteado esto, lo que tratará de dilucidar este proyecto de investigación es si este concepto de valor razonable es realmente novedoso o es una simple regresión a los valores corrientes de salida defendidos por los autores de la década del setenta. OBJETIVOS GENERALES Y ESPECÍFICOS General Analizar si el concepto “valor razonable” tal como es definido por la normativa actual se corresponde con una definición novedosa o es una adaptación/modificación/regresión de conceptos ya existentes (valores corrientes de salida). Específicos Revisar la literatura específica desde el punto de vista de la teoría contable y las normas de las que dispone la profesión referidas a los siguientes aspectos: a) Valores corrientes b) Valor razonable MATERIALES Y MÉTODOS El análisis que se llevará a cabo comprenderá dos aspectos. El primero consiste en la revisión de la doctrina contable. Para ello se analizará bibliografía significativa y trabajos de eventos académicos relacionados con el valor razonable. En segundo término se revisará la normativa profesional a nivel nacional e internacional. Después de concluido con los pasos anteriores se analizará la novedad del concepto valor razonable y su semejanza con el valor corriente de salida planteado por los autores de la década del setenta. IMPORTANCIA DEL PROYECTO – IMPACTO Se pretende revisar si el concepto valor razonable planteado por la normativa actual resulta realmente novedoso o es una adaptación de viejos conceptos planteados en la década del setenta del siglo pasado. El proyecto resulta importante porque es un tema no desarrollado en la literatura, ni planteado en congresos. Se estima lograr material de publicación y presentación en eventos académicos. According to the NIC 39, fair value is the quantity for the one that can be exchanged an asset or cancelled a liability between a buyer and a seller interested and due informed, in conditions of mutual independence. The definition of the FASB (SFAC 7) is very similar, and defines fair value as the amount by means of which an assets might be alienated in a transaction between independent parts, ready to realize the operation in situations different from that of a liquidation or to that of a forced sale. This definition of reasonable value is limited because, with the exception of scenes that fit with perfect and complete markets, the concept can include values of entry, values of exit and values in use, which can be very different (Beaver, 1987). The value of entry is the value of acquisition or of replacement, the value of exit is the price to which an asset can be sold or liquidated, and the value in use is the incremental value of a company attributable to an asset. Provided that the IASB and the FASB deal with the appraisal of assets that a company possesses, and not of assets that will be acquired in a future, this definition of fair value should be interpreted from the perspective of the seller. Therefore, the concept of reasonable value that they handle the IASB and the FASB is alike a value of exit, as Chambers and Stirling proposed it enough years ago behind. We will review if the concept of "fair value" is really new or if it is an adaptation of old concepts.

Os insetos como agentes polinizadores da mangueira

The authors study the insect population that visit the mango trees and search for their pollinizing activity. Prior operations showed that very few bees (Apis mellifera) visited the flowers of mango trees. It was known that the percentage of fecundation is low (Simão 1955), Popenoe (1929), Spencer and Kennard (1955), Lynch and Mustard (1955), Ruehle and Ledin (1955), so that the authors wented to Know if insects could be responsible for this. Insects were collected from mango trees, belonging to 10 orders, which, on the whole are not pollinizing agents. Bees were not collected, 21% were Hymenoptera, 20% were Diptera, 13% Hemiptera, 10% Coleoptera, 3% Blattariae and smoller percentages belonged to other orders.

Ocorrência das domácias na família Rubiaceae

The author has studied the domatia appearing in the Rubiaceae family by examining 622 species distributed among 113 genera; and has verified that 88 species belonging to 35 genera have domatia fitting in the "touffe de poils", "en pertuis" and "em pochette" types according to the Chevalier's Classification. 39 species present domatia that display chamber, duct and outlet orifice. The other 46 species present domatia either as hair-agglomerates, hair-clusters or scattered hairs. The domatia in Paveta indica L. and Vangueria edulis Vahl. are in the shape of a little holow in the blade tissue and have no hairs. In Borreria verbenoides Cham & Schl. the domatia are formed by an elevation in the limb and presents abundant and short hairs. In Bqthryopora corymbosa Hook f. and Gardenia Thumbergii L. the domatia appear also in the nervure axils of several orders and also in Rudgea lanceolata Benth., Rudgea subsessilis Benth. and Rudgea gardenoides Muell. Arg. are they located7 in the axilla of the angle directed toward the leaf base.

Ocorrência das domácias nas rubiáceas - II

The author has studied the domatia appearing in the Rubiaceae family by examining 278 species distributed among 95 genera; and she has verified that 51 species belonging to 29 genera have domatia fitting following types according to the Chevalier's classification: in the "touffe de poils", "em pertuis" and " enpochette". Fourtheen species showed domatia that has chamber and outlet orifice. The others 29 species present domatia either as aglomerates-hair, clusters-hair or scattered hairs and variations of this types; eight species present domatia "em pochette". On Paurichiantha rubra (Benth.) Brem., Rondelettia purdiei Hook f., and Randia cladantha K. Schum the domatia also appear in the axils nervure of several orders; and also in Psychotria racemosa Aubl., they are located in the axil of the angle toward the leaf base. The author observed for the first time two types of domatia in the same leaf on Psychotria fortuita Standi, and on type of domatia, with hairs, that is formed by a fold on the blade on Chomelia tenuiflora Benth.

Ocorrência de domácias em espécies e híbridos da Família Vitaceae

The paper deals with the ocurrence of domatia in species and hybrids of Vitaceae family. The author found domaãtia in 95 of 157 hybrids studied. The domatia are always in the axils of the first and second ribs, and occasionaly also in ribs of others orders. The domatia found were of the types: "en touffe de poils", "en pertuis" and "en pochette", types according to the Chevalier's Classification (1941). It was found a varation of the type "en pertuis", the hole being not circular but narrow and long. One of the hybrids have domatia of two types: "en touffe de pois" and "en pertuis". Many of the domatia have mites in its interior.

Miridae (Heteroptera) fitófagos e predadores de Minas Gerais, Brasil, com ênfase em espécies com potencial econômico

A total of 296 species of Miridae belonging to 17 tribes were recorded from State of Minas Gerais, Brazil. New host plant records include 141 species of 43 orders and 69 families. Of this total, 98.5% of plants have some agricultural, pharmacological or ornamental importance; 29 orders and families of host plants have two or more mirid species.

Fish assemblage composition in a tributary of the Mogi Guaçu river basin, southeastern Brazil

Fish assemblage composition and seasonal patterns of species abundance were studied in Cabaceiras stream, a tributary of the Mogi Guaçu river in São Paulo State, Brazil. Three stations were sampled monthly from June 1999 to May 2000 using sieves and small trawl net and gill nets. Fifteen fish families, 37 genera and 45 species were captured. Characiformes (27 spp.) and Siluriformes (13 spp.) were the most species-rich orders. Gymnotiformes and Perciformes were represented by two species each, and Synbranchiformes had only a single species. One group of species (approximately 75 %) persisted in the stream throughout the year. A second group (approximately 25 %) contained species that only occupy the stream for a limited period of their life cycle, and overall fish assemblage composition was associated with the seasonal flood cycle.

Fish assemblages in two sandy beaches in lower Purus river, Amazonas, Brazil

Fish assemblages from two sandy beaches in the lower Purus river (Amazonas, Brazil) were compared. Four sampling groups were represented by: day and night samples in sandy beach inside the Reserva Biológica de Abufari (biological reserve) and day and night samples in the Reserva de Desenvolvimento Sustentável Piagaçu-Purus (sustainable development reserve). Samples were collected during low water levels (November) in 2007. The fish were sampled by means of seines with mesh size of 5 mm between opposing knots, 11 m long and 6 m wide. A total of 112 fish species belonging to nine orders and 27 families was captured. The vast majority of the dominant forms consisted of small fishes (< 100 mm SL) or juveniles. Samples collected in Abufari at night presented more specimens (3,540), higher richness (84 spp.), larger total biomass (76,614 g) and higher diversity (H'= 2.57) than the other groups. The composition of fish assemblages was significantly different among all analyzed groups (ANOSIM, p < 0.0001, R= 0.71). NMDS analysis also clustered all species in four distinct groups according to species composition per period and site. SIMPER analyses showed that 80% of variation of species composition among the groups examined was due to 12 species. However, fish composition did not show any correlation with the abiotic factors examined. Different levels of use in both reserves may explain differences in fish composition.

Population ecology of the multivoltine Neotropical gall midge Eugeniamyia dispar (Diptera, Cecidomyiidae)

Our understanding of the population ecology of insect gallers is largely built on examples from temperate zones, but tropical and subtropical gallers may present distinct patterns of abundance and distribution across time. Eugeniamyia dispar Maia, Mendonça & Romanowski, 1996 is a multivoltine Neotropical cecidomyiid that induces spongy leaf galls on Eugenia uniflora (Myrtaceae). Galls were censused in the urban area of Porto Alegre, southern Brazil on six plants at two sites, for two years, at roughly weekly intervals. Overall 9,694 eggs, galling attempts and galls were counted. New galls continuously appear on developing leaves, but galls with live inducers are absent from June to at least early August. Galls on a same shoot develop synchronically, thus the shoot is probably the unit for oviposition. Given the also synchronic appearance of galls on different plants on a site, it seems midges can disperse and attack close-by plants. Gall cohorts varied in abundance by two orders of magnitude; there were more galls during summer than for spring and autumn, in a wave-like pattern. Host plant leaf production was seasonal, with low production during winter and cyclic production during the rest of the year. Perhaps because of this very variable pattern, gall abundance did not follow leaf production: this galler is not synchronised with its host at least during most of the year. This multivoltine gall inducer with "labile" galls, short development time, partially overlapping generations and low host synchronisation differs from the commonly studied species of the temperate regions providing a subject for ecological comparisons.

A Grid Supercomputing Enviroment for High Demand Computational Applications

Despite the huge increase in processor and interprocessor network performace, many computational problems remain unsolved due to lack of some critical resources such as floating point sustained performance, memory bandwidth, etc... Examples of these problems are found in areas of climate research, biology, astrophysics, high energy physics (montecarlo simulations) and artificial intelligence, among others. For some of these problems, computing resources of a single supercomputing facility can be 1 or 2 orders of magnitude apart from the resources needed to solve some them. Supercomputer centers have to face an increasing demand on processing performance, with the direct consequence of an increasing number of processors and systems, resulting in a more difficult administration of HPC resources and the need for more physical space, higher electrical power consumption and improved air conditioning, among other problems. Some of the previous problems can´t be easily solved, so grid computing, intended as a technology enabling the addition and consolidation of computing power, can help in solving large scale supercomputing problems. In this document, we describe how 2 supercomputing facilities in Spain joined their resources to solve a problem of this kind. The objectives of this experience were, among others, to demonstrate that such a cooperation can enable the solution of bigger dimension problems and to measure the efficiency that could be achieved. In this document we show some preliminary results of this experience and to what extend these objectives were achieved.

Propietats d'absorció bifotònica del tetrafenilporficè i el seu complex de palladi: potencials sensibilitzadors per a Teràpia Fotodinàmica bifotònica.

Estudi elaborat a partir d’una estada a la Universitat de Aarhus, Dinamarca, durant juliol 2006. En el present treball s’investiguen, per primer cop, les propietats de absorció bifotòniques del fotosensibilitzador 2,7,12,17-tetrafenilporficè (TPPo) i del seu complex de pal•ladi (II) (PdTPPo). Ambos compostos han rebut molta atenció com a possibles otosensibilitzadors per a Teràpia Fotodinàmica (TFD). S’utilitza la detecció de la fosforescència de l’oxigen singlet, centrada a 1270 nm i produïda per l’absorció de dos fotons, per quantificar la magnitud de la secció d’absorció bifotònica, "delta", dels porficèns estudiats. Els experiments se han dut a terme en el marge espectral 750-850 nm i a l’infraroig proper a 1100nm. Aquestes longituds d’ona corresponen a les zones d’absorció bifotònica en les bandes de Soret i Q. Les propietats bifotòniques obtingudes es comparen i contrasten amb les dades conegudes de la tetrafenilporfirina (TPP), isòmer estructural del tetrafenilporficè però amb més gran simetria, i es troba que en la banda de Soret (que coincideix amb la regió de la pell més transparent) els valors de delta per el TPPo i PdTPPo son aproximadament 2000 GM en el màxim, pràcticament cent vegades més grans que per la TPP. A més a més, aquestos valors son dos ordres de magnitud més grans que els obtinguts a l’irradiar a 1100 nm (bandes Q). Aquestes observacions es poden explicar mitjançant la amplificació per ressonància deguda a la presència de transicions monofotòniques ressonants en la regió de les bandes Q. Els elevats valors de "delta" obtinguts per els tetrafenilporficèns estudiats junt a les principals característiques que aquestos presenten (elevat rendiment de formació d’oxigen singlet, estabilitat química i fotoquímica, absència de citotoxicitat,...) qualifiquen al TPPo y PdTPPo com a possibles fotosensibilitzadors per a Teràpia Fotodinàmica Bifotònica.

Characterisation of neutron spectra in mixed high energy fields in lineal accelerators: response functions validation

Actualment, la resposta de la majoria d’instrumentació operacional i dels dosímetres personals utilitzats en radioprotecció per a la dosimetria neutrònica és altament dependent de l’energia dels espectres neutrònics a analitzar, especialment amb camps neutrònics amb una important component intermitja. En conseqüència, la interpretació de les lectures d’aquests aparells es complicada si no es té un coneixement previ de la distribució espectral de la fluència neutrònica en els punts d’interès. El Grup de Física de les Radiacions de la Universitat Autònoma de Barcelona (GFR-UAB) ha desenvolupat en els últims anys un espectròmetre de neutrons basat en un Sistema d’Esferes Bonner (BSS) amb un contador proporcional d’3He com a detector actiu. Els principals avantatges dels espectròmetres de neutrons per BSS són: la seva resposta isotròpica, la possibilitat de discriminar la component neutrònica de la gamma en camps mixtos, i la seva alta sensibilitat neutrònica als nivells de dosi analitzats. Amb aquestes característiques, els espectròmetres neutrònics per BSS compleixen amb els estándards de les últimes recomanacions de la ICRP i poden ser utilitzats també en el camp de la dosimetria neutrònica per a la mesura de dosis en el rang d’energia que va dels tèrmics fins als 20 MeV, en nou ordres de magnitud. En el marc de la col•laboració entre el GFR - UAB i el Laboratorio Nazionale di Frascati – Istituto Nazionale di Fisica Nucleare (LNF-INFN), ha tingut lloc una experiència comparativa d’espectrometria per BSS amb els feixos quasi monoenergètics de 2.5 MeV i 14 MeV del Fast Neutron Generator de l’ENEA. En l’exercici s’ha determinat l’espectre neutrònic a diferents distàncies del blanc de l’accelerador, aprofitant el codi FRUIT recentment desenvolupat pel grup LNF. Els resultats obtinguts mostren una bona coherència entre els dos espectròmetres i les dades mesurades i simulades.

Catalan's intervals and realizers of triangulations

The Stanley lattice, Tamari lattice and Kreweras lattice are three remarkable orders defined on the set of Catalan objects of a given size. These lattices are ordered by inclusion: the Stanley lattice is an extension of the Tamari lattice which is an extension of the Kreweras lattice. The Stanley order can be defined on the set of Dyck paths of size n as the relation of being above. Hence, intervals in the Stanley lattice are pairs of non-crossing Dyck paths. In a former article, the second author defined a bijection Φ between pairs of non-crossing Dyck paths and the realizers of triangulations (or Schnyder woods). We give a simpler description of the bijection Φ. Then, we study the restriction of Φ to Tamari’s and Kreweras’ intervals. We prove that Φ induces a bijection between Tamari intervals and minimal realizers. This gives a bijection between Tamari intervals and triangulations. We also prove that Φ induces a bijection between Kreweras intervals and the (unique) realizers of stack triangulations. Thus, Φ induces a bijection between Kreweras intervals and stacktriangulations which are known to be in bijection with ternary trees.

Secondary effects of catalytic diesel particulate filters: copper-induced formation of PCDD/Fs.

Potential risks of a secondary formation of polychlorinated dibenzodioxins/furans (PCDD/Fs) were assessed for two cordierite-based, wall-through diesel particulate filters (DPFs) for which soot combustion was either catalyzed with an iron- or a copper-based fuel additive. A heavy duty diesel engine was used as test platform, applying the eight-stage ISO 8178/4 C1 cycle. DPF applications neither affected the engine performance, nor did they increase NO, NO2, CO, and CO2 emissions. The latter is a metric for fuel consumption. THC emissions decreased by about 40% when deploying DPFs. PCDD/F emissions, with a focus on tetra- to octachlorinated congeners, were compared under standard and worst case conditions (enhanced chlorine uptake). The iron-catalyzed DPF neither increased PCDD/F emissions, nor did it change the congener pattern, even when traces of chlorine became available. In case of copper, PCDD/F emissions increased by up to 3 orders of magnitude from 22 to 200 to 12 700 pg I-TEQ/L with fuels of &lt; 2, 14, and 110 microg/g chlorine, respectively. Mainly lower chlorinated DD/Fs were formed. Based on these substantial effects on PCDD/F emissions, the copper-catalyzed DPF system was not approved for workplace applications, whereas the iron system fulfilled all the specifications of the Swiss procedures for DPF approval (VERT).

Wireless GPS-based phase-locked synchronization system for outdoor environment.

Synchronization of data coming from different sources is of high importance in biomechanics to ensure reliable analyses. This synchronization can either be performed through hardware to obtain perfect matching of data, or post-processed digitally. Hardware synchronization can be achieved using trigger cables connecting different devices in many situations; however, this is often impractical, and sometimes impossible in outdoors situations. The aim of this paper is to describe a wireless system for outdoor use, allowing synchronization of different types of - potentially embedded and moving - devices. In this system, each synchronization device is composed of: (i) a GPS receiver (used as time reference), (ii) a radio transmitter, and (iii) a microcontroller. These components are used to provide synchronized trigger signals at the desired frequency to the measurement device connected. The synchronization devices communicate wirelessly, are very lightweight, battery-operated and thus very easy to set up. They are adaptable to every measurement device equipped with either trigger input or recording channel. The accuracy of the system was validated using an oscilloscope. The mean synchronization error was found to be 0.39 μs and pulses are generated with an accuracy of <2 μs. The system provides synchronization accuracy about two orders of magnitude better than commonly used post-processing methods, and does not suffer from any drift in trigger generation.