Las Uniones temporales de empresas en el nuevo PGC.

El lnstituto de Contabilidad y Auditoria de Cuentas (lCAC) aprovo el 16 de noviembre de 2007 el nuevo Plan General de Contabilidad (Real Decreto 1514/2007), con caracter general (PGC 07); y el de las Pequeñas y Medianas Empresas, junto con los criterios contables especificos para las microempresas (Real Decreto 1515/2007). EI articulo que se presenta centra su atencion en los cambios experimentados en la redaccion del nuevo PGC 07 con referencia a los negocios conjuntos, en convergencia con las Normas Internacionales de Informacion Financiera (NIIF), y muestra las diferencias que supone dicha informacion respecto al anterior Plan General de Contabilidad (PGC90). Incidiendo especialmente en el tratamiento contable de las Uniones Temporales de Empresas (UTE)

Las UTE en la normativa contable española. Referencia a las NIC

Revision actual de las Uniones Temporales de Empresas (UTE), con el objeto de constatar si la informacion contable que presentan las empresas asociadas mediante esta formula es fidedigna y cual es su situacion ante la reforma contable. La investigacion consta de una parte teorica y una parte empirica. La parte teorica define la union temporal de empresas, sus caracteristicas y objetivos, el origen historico y la regulacion contable, fiscal y juridica que les afecta. Asimismo, se trata con especial relevancia la adaptacion sectorial del PGC a las Empresas Constructoras (PSEC). Por otra parte, se analizan las Normas Internacionales de Informacion Financiera (NIIF) relacionadas con las UTE. Finalmente, se comparan las normas contables españolas, internacionales y francesas referidas a los contratos de larga duracion. La parte empirica, resulta de un analisis de los estados financieras del periodo 2002-2004 de una poblacion de treinta empresas constructoras que habitualmente realizan UTE, la mayoria de las mismas forman parte del SEOPAN (Asociacion de Empresas Constructoras de ambito nacional).

Contenidos de aprendizaje para estudiantes de diseño en podcast

La Universitat Politècnica de Catalunya, a través del Graduado Superior de Diseño, ha realizado una experiencia en donde los contenidos de aprendizaje se han distribuido mediante podcast. Es el primer curso de diseño en esta universidad que distribuye materiales de formación con estas características, persiguiendo el objetivo de proporcionar a los estudiantes un acceso a contenidos educativos mediante un dispositivo móvil. Para evaluar esta experiencia, hemos analizado las respuestas obtenidas de los estudiantes, mediante un cuestionario. Nos encontramos con que dan un valor al Podcast como vehículo de revisión de contenidos, pero se valora más como una alternativa al aprendizaje. Los podcast crecen en cuanto a popularidad, y se han puesto a disposición de los alumnos esta tecnología considerando este reclamo y no la tecnología en sí. Con este artículo, planteamos que el podcasting ofrece a las Universidades nuevas posibilidades educacionales para llegar a más estudiantes y ofrecer otro medio de aprendizaje. Además, no solo se planteo recopilar estadísticas sobre las descargas a través de este experimento, si no también conocer las reflexiones de los estudiantes sobre la tecnología utilizada.

Percepciones de estudiantes sobre el Aprendizaje móvil; la nueva generación de la educación a distancia

Durante años, muchas instituciones y universidades han comenzado a experimentar con los dispositivos móviles en el aprendizaje a través de diferentes proyectos como parte de su metodología de aprendizaje. La experiencia adquirida con el empleo de estrategias y enfoques en la educación a distancia puede facilitar la conceptualización del aprendizaje móvil, así como el desarrollo de aplicaciones para este nuevo medio de aprendizaje. Los dispositivos móviles abren además nuevos caminos para el aprendizaje y una nueva generación para la educación a distancia, y los investigadores conocen estos nuevos caminos para el aprendizaje y oportunidades de llegar a un público más amplio. Este trabajo, muestra los resultados de un grupo de discusión que se llevó a cabo entre 20 estudiantes de licenciatura con el fin de explorar las percepciones, y en general todo aquello que afecta a la interpretación subjetiva de los individuos y su interacción con un fenómeno social como el aprendizaje móvil.

Hardy’s inequalities for monotone functions on partly ordered measure spaces

We characterize the weighted Hardy inequalities for monotone functions in Rn +. In dimension n = 1, this recovers the standard theory of Bp weights. For n > 1, the result was previously only known for the case p = 1. In fact, our main theorem is proved in the more general setting of partly ordered measure spaces.

FROM TOTAL INSTITUTION TO EXTITUTION? Discussions on the future of monastic life in the Benedictine women’s monasteries of Catalonia (Spain

On the 50th anniversary of the creation of the Federation of Benedictine Women’s Monasteries of Catalonia (Spain), the five monasteries represented are discussing the following question: what will monastic life be like in the future? This question is added to the debate about “new forms of monasticism”, “urban monastic life” and, in a more general sense, to the modernisations and “the opening up” of the precepts and practices of monastic life at this time. Faced with the ambitious monastic questioning, the author responds with five deliberately provocative debates developed out of a consideration of various chapters of the Rule of St. Benedict that raise profound questions when it comes to responding to the question presented here. Having described these five debates, by way of a summary, the article presents three ideal types of monastery in relation to the current processes of deinstitutionalisation that represent, in an overall way, three provisional responses and serve as a focus for the question discussed here.

Aproximaciones teóricas conceptuales para una definición del estado del arte de la comunicación de los destinos turísticos

RESUMEN. El presente artículo pretende poner de relieve el cambio de registro experimentado por la comunicación de los destinos turísticos en los últimos diez años. Las posibilidades ofrecidas por las Tecnologías de la Información y la Comunicación (TIC), en consonancia con un uso renovado de la estrategia comunicativa, señalan la necesidad de definir un nuevo estado del arte para el binomio comunicación y turismo. En efecto, el uso de soportes meramente informativos y/o promocionales ha evolucionado hacia nuevas lógicas de producción, más propias del ámbito corporativo, situando al turista en el centro de la estrategia de comunicación. Así las cosas, los términos “persuasión” y “emoción” pasan a definir las nuevas coordenadas de trabajo para la comunicación de los destinos turísticos.

An efficient algorithm to perform multiple testing in epistasis screening

Background: Research in epistasis or gene-gene interaction detection for human complex traits has grown over the last few years. It has been marked by promising methodological developments, improved translation efforts of statistical epistasis to biological epistasis and attempts to integrate different omics information sources into the epistasis screening to enhance power. The quest for gene-gene interactions poses severe multiple-testing problems. In this context, the maxT algorithm is one technique to control the false-positive rate. However, the memory needed by this algorithm rises linearly with the amount of hypothesis tests. Gene-gene interaction studies will require a memory proportional to the squared number of SNPs. A genome-wide epistasis search would therefore require terabytes of memory. Hence, cache problems are likely to occur, increasing the computation time. In this work we present a new version of maxT, requiring an amount of memory independent from the number of genetic effects to be investigated. This algorithm was implemented in C++ in our epistasis screening software MBMDR-3.0.3. We evaluate the new implementation in terms of memory efficiency and speed using simulated data. The software is illustrated on real-life data for Crohn’s disease. Results: In the case of a binary (affected/unaffected) trait, the parallel workflow of MBMDR-3.0.3 analyzes all gene-gene interactions with a dataset of 100,000 SNPs typed on 1000 individuals within 4 days and 9 hours, using 999 permutations of the trait to assess statistical significance, on a cluster composed of 10 blades, containing each four Quad-Core AMD Opteron(tm) Processor 2352 2.1 GHz. In the case of a continuous trait, a similar run takes 9 days. Our program found 14 SNP-SNP interactions with a multiple-testing corrected p-value of less than 0.05 on real-life Crohn’s disease (CD) data. Conclusions: Our software is the first implementation of the MB-MDR methodology able to solve large-scale SNP-SNP interactions problems within a few days, without using much memory, while adequately controlling the type I error rates. A new implementation to reach genome-wide epistasis screening is under construction. In the context of Crohn’s disease, MBMDR-3.0.3 could identify epistasis involving regions that are well known in the field and could be explained from a biological point of view. This demonstrates the power of our software to find relevant phenotype-genotype higher-order associations.

On the Selection of Non-Invasive Methods Based on Speech Analysis Oriented to Automatic Alzheimer Disease Diagnosis

The work presented here is part of a larger study to identify novel technologies and biomarkers for early Alzheimer disease (AD) detection and it focuses on evaluating the suitability of a new approach for early AD diagnosis by non-invasive methods. The purpose is to examine in a pilot study the potential of applying intelligent algorithms to speech features obtained from suspected patients in order to contribute to the improvement of diagnosis of AD and its degree of severity. In this sense, Artificial Neural Networks (ANN) have been used for the automatic classification of the two classes (AD and control subjects). Two human issues have been analyzed for feature selection: Spontaneous Speech and Emotional Response. Not only linear features but also non-linear ones, such as Fractal Dimension, have been explored. The approach is non invasive, low cost and without any side effects. Obtained experimental results were very satisfactory and promising for early diagnosis and classification of AD patients.

Place branding : a conceptual and theoretical framework

Within the context of rising competition between territories, identity has become the most important element of recognition, differentiation and commodification in the communicative process within which cities, regions and countries position themselves. Geographical spaces thus compete in terms of this identity, which is then subjected to fierce comparison and competition (Nogué, 1999; Anholt, 2007a). The territorial brand thus entails the reinvention of places through a process of brand construction (branding) based on the promotion of the individual and collective identities of geographical spaces; these identities, in turn, are imbued with the intangible factors associated with their respective territorial identities.

El aprendizaje servicio universitario: materializando el compromiso social de la universidad desde una educación basada en la excelencia

Este artículo está basado en el proyecto de Aprendizaje Servicio (ApS) (Puig, 2006) Jardín Miquel Martí i Pol, iniciado en el año 2005 en la Universidad de Vic (UVic). En el mismo, universitarios junto a personas en situación de exclusión social por motivos relacionados con la enfermedad mental, la pobreza y/o la inmigración han creado y mantenido un jardín abierto a toda la ciudadanía y dedicado al poeta Martí Pol. Es un ejemplo de cómo los campus universitarios pueden ser un vivero de proyectos que integren la excelencia en la docencia con el servicio a la comunidad en el espíritu del ApS. Pero además posee el potencial de mejorar la salud y el bienestar de los estudiantes. Sobre el proyecto Jardín Miquel Martí i Pol se ha desarrollado la tesis doctoral La palabra y la acción; lucha contra la pobreza, ciudadanía y salud ocupacional mediante nuevas praxis universitarias (Simó, 2011).

The Effect of a Physical Activity Program on the Total Number of Primary Care Visits in Inactive Patients: A 15-Month Randomized Controlled Trial

Abstract Background: Effective promotion of exercise could result in substantial savings in healthcare cost expenses in terms of direct medical costs, such as the number of medical appointments. However, this is hampered by our limited knowledge of how to achieve sustained increases in physical activity. Objectives: To assess the effectiveness of a Primary Health Care (PHC) based physical activity program in reducing the total number of visits to the healthcare center among inactive patients, over a 15-month period. Research Design: Randomized controlled trial. Subjects: Three hundred and sixty-two (n = 362) inactive patients suffering from at least one chronic condition were included. One hundred and eighty-three patients (n = 183; mean (SD); 68.3 (8.8) years; 118 women) were randomly allocated to the physical activity program (IG). One hundred and seventy-nine patients (n = 179; 67.2 (9.1) years; 106 women) were allocated to the control group (CG). The IG went through a three-month standardized physical activity program led by physical activity specialists and linked to community resources. Measures: The total number of medical appointments to the PHC, during twelve months before and after the program, was registered. Self-reported health status (SF-12 version 2) was assessed at baseline (month 0), at the end of the intervention (month 3), and at 12 months follow-up after the end of the intervention (month 15). Results: The IG had a significantly reduced number of visits during the 12 months after the intervention: 14.8 (8.5). The CG remained about the same: 18.2 (11.1) (P = .002). Conclusions: Our findings indicate that a 3-month physical activity program linked to community resources is a shortduration, effective and sustainable intervention in inactive patients to decrease rates of PHC visits. Trial Registration: ClinicalTrials.gov NCT00714831

Comunicar con los visitantes: una nueva faceta profesional para los conservadores-restauradores

Heritage resources are more exposed than ever to visitors. For this reason, the transmission of cultural content is not enough: the present situation demands the inclusion of some messages able to foment a sustainable relation between the visitor and the resource. And this can best be achieved with the Preventive Difusion, a sensitizing strategy to inform and persuade visitors about the extreme fragility of the heritage resources. In addition, this strategy is a magnificent tool at the service of the corporate identity of the heritage resources and of the conservators: usually, preventive conservation actions and policies are not clear to visitors. But if they are included into the visit discourse, the public receive an accurate vi-sion of the efforts done in that sense, and it allows them to have a clear idea of these efforts, leading to the image that they have about the resource in question and, by extension, of their conservators.

Contenciones mecánicas en geriatría: propuestas técnicas y recomendaciones de uso en el ámbito social

The bibliographical revision of national gerontological literature reveals some confusion in the use of terms that refer to mechanical contentions, lack of dialogue with regards to ethical conflicts that suggest their use, a significant generalization of the claims against and the absence of positive references despite its high prevalence as shown by some authors. This paper presents some technical proposals on the definition, the use of terms and the use of mechanical contentions in the social sphere such as putting the ethical dialogue before the argumentation based on the prevalence, define them in terms of their intent, agree on a classification of the different contention methods, identify the types and levels of risk and intervene specifically and in terms thereof. Finally, recommendations are added with regards to risks, the decision process, prescription and the withdrawal process.

Vejamen de Alfonso de Batres para la academia de 1638

Durante el mes de febrero de 1638 se celebraron en el palacio del Buen Retiro las fiestas de carnestolendas. Entre las actividades programadas, se realizó una academia literaria en la que participaron poetas y cortesanos. De ella se conservan tres vejámenes: el de Alfonso de Batres, el de Antonio Coello y el de Francisco de Rojas Zorrilla. En el presente artículo se analiza y edita críticamente el vejamen que Batres defendió ante sus majestades en el Salón Real del Retiro el 11 de febrero de 1638.