Diagnostic Tests and their Application in the Management of Soil- and Water-borne Oomycete Pathogen Species

Oomycete diseases cause significant losses across a broad range of crop and aquaculture commodities worldwide. These losses can be greatly reduced by disease management practices steered by accurate and early diagnoses of pathogen presence. Determinations of disease potential can help guide optimal crop rotation regimes, varietal selections, targeted control measures, harvest timings and crop post-harvest handling. Pathogen detection prior to infection can also reduce the incidence of disease epidemics. Classical methods for the isolation of oomycete pathogens are normally deployed only after disease symptom appearance. These processes are often-time consuming, relying on culturing the putative pathogen(s) and the availability of expert taxonomic skills for accurate identification; a situation that frequently results in either delayed application, or routine ‘blanket’ over-application of control measures. Increasing concerns about pesticides in the environment and the food chain, removal or restriction of their usage combined with rising costs have focussed interest in the development and improvement of disease management systems. To be effective, these require timely, accurate and preferably quantitatve diagnoses. A wide range of rapid diagnostic tools, from point of care immunodiagnostic kits to next generation nucleotide sequencing have potential application in oomycete disease management. Here we review currently-available as well as promising new technologies in the context of commercial agricultural production systems, considering the impacts of specific biotic and abiotic and other important factors such as speed and ease of access to information and cost effectiveness

Survey of veterinery drug residues, environmental contaminants and mycotoxins of cultured shirmp in Iran

Economical achievement of optimal growth in developing countries may lead to sustainable poverty reduction. Agricultural activities play an important role in economy and human being welfare, which leads to establishment of food security and quality. Aquaculture products in developing countries share 51.4 percent of total agricultural production and 241 percent in developed countries. Therefore undoubtedly food production by means of quality and quantity has to be increased .The history of shrimp production goes back to 500 years ago. Today 50 countries of the world produce shrimp. In Islamic Republic of Iran shrimp production started since 1992 in the coastal region of Persian Gulf. The shrimp culture farms can be classified in to 4 different categories; extensive, semi-extensive, intensive and super intensive. Global ecological maintenance is one of the major concerns of authorities Human manipulation of nature is the most destructive activity. Industrial sewage leakage in to the rivers and water sources is a big issue that causes reduction in the aquatic population. Heavy metals have an inhibitory effect in the production and growth of sea life. Human intake of food treated with anti-microbial cause's allergy, hypersensitivity and develops microbial resistance. Organochlorine compounds contamination may found in hepatopancreatic tissue of aquatic products, Arsenic may transfer to man via plant and animal product contamination.

Does Fumigation of Durum Wheat and Semolina with Sulfuryl Fluoride affect Quality of the Grain, Semolina and derived Spaghetti and Bread?

There is no information on the effect of sulfuryl fluoride (SF) on durum wheat technological properties and products made from fumigated durum wheat. Durum wheat and semolina were exposed to a range of SF applications under conditions that might be typically encountered in bulk storage facilities used in many countries. SF greatly reduced the germination percentage of fumigated durum wheat with increasing impact under higher SF concentration, grain moisture content, and fumigation temperature. SF greatly reduced seed germination percentage impacting more the higher the SF concentration. SF had little to no effects on grain test weight, 1000 grain weight, hardness, protein content, semolina ash content and mixograph properties. At the highest SF concentration (31.25 mg/L for 48 h) there was a tendency for pasta cooking loss to be increased but still acceptable while other pasta properties were largely unaffected. Fumigation with SF did not have any impact on the baking properties of a wholemeal durum flour-commercial flour mix. Therefore, SF is not recommended if the grains are to be used as seeds for agricultural production but for the production of semolina, pasta and bread, SF used under typical fumigation conditions has little to no impact on technological properties of durum wheat.

O processo de organização social do Grupo Herança Viva de Chapecó-SC e suas estratégias de ação conjunta

The consequences resulting from economic modernization model generated social and environmental imbalances, resulting in the exclusion and social isolation, perceived consequences in the agricultural sector. When studying social organizations, tends to see how they keep their forward cooperation processes all a company incorporated by the appreciation of individualism and competition. The overall objective for this research was to analyze the organizational dynamics of Agroecology Group Heritage Viva Chapecó, Santa Catarina, in order to identify the strengths and threats and collaborate in this way for preparation of action strategies for sustainability. The selected group is based on the principles of agroecology for the conduct of their agricultural production systems, avoiding the use of agrochemicals, proven through the use of participatory certification seal Ecovida Network, and the products sold mainly in street fairs in the city of chapecó. To fulfill such a proposal were consulted the minutes of meetings and questionnaires with farmers to assess the dynamics of cooperation among its members, through the understanding of their social capital and social network analysis (SNA). To extend the study of the group and its members was adopted methodological approach of action research where activities were developed to identify strengths and weaknesses and contribute to its organizational restructuring, resulting in the construction, carried out by farmers, the guiding principles of the Living Heritage Group will contribute to the decision-making and strengthen their identity. The survey also brought the group is inserted in the Social Transition Agroecology therefore change the current paradigm is not inserted only in the alternative model of production, but in the form of organization of social actors and their role in the marketing process of their products, in discussing the scenario of food supply chains.

Bogusław Śliwa (1944-1989) - działacz opozycji demokratycznej i "Solidarności" w Kaliszu

Bogusław Śliwa was born in Lvov on 6 October 1944. He graduated in law studies at Adam Mickiewicz University in Poznań in 1969. Following the completion of his prosecutor’s apprenticeship he worked, among others, in Wolsztyn, Świebodzin and – from 1975 – in Kalisz. On 22 August 1978 Śliwa was fired from the public prosecutor’s office because he had attempted to detect a person who murdered during the robbery committed by a Civic Militia officer. That time he established and maintained close contacts with activists of the Workers’ Defence Committee (KOR), among others: Jacek Kuroń, Mirosław Chojecki, Adam Michnik, Bronisław Geremek, Jan Lityński, Zofia Romaszewska and Zbigniew Romaszewski. In 1978 he began to cooperate with the Kalisz group of the Movement for the Defence of Human and Civil Rights (ROPCiO). In the early 1979 this group started to publish “Wolne Słowo” in which Śliwa was a co-editor. On 28 June 1979 in Poznań he was involved in founding the Social Self-Defence Club of the Wielkopolska and Kujawy Region. In September 1980, during strikes at the FWR “Runotex” and KZKS “Winiary” in Kalisz Śliwa was an expert representing the workers. On 29 September of that year, he arranged in Kalisz a meeting of representatives and delegates of enterprises in Kalisz aimed at appointing the Board of the Inter-Enterprise Founding Committee of the Independent Self-Governing Trade Union. He became the secretary. Bogusław Śliwa also engaged in setting up and developing an information team. He was informally responsible for developing an information and printing base. Bogusław Śliwa set up “NSZZ Solidarność” magazine where he published his own articles. He also founded the “Solidarność” Workers’ Community Centre in Kalisz. it is noteworthy that it was the only community centre in Poland established by „Solidarność”. In December the Nationwide Liaison Commission of „Solidarność” appointed him to the Committee for the Defence of Prisoners of Conscience established on 10 December of that year. He participated in the information meeting of the Independent Self-Governing Trade Union of Independent Farmers “Solidarność Wiejska” held in Staw, in Szczytniki commune. During that meeting “Solidarność Wiejska” led by Mieczysław Walczykiewicz requested the authorities to liquidate the “Świt” Agricultural Production Cooperative in Cieszyków, in Szczytniki commune. Bogusław Śliwa was involved in this successful event. It was the first liquidation of cooperative in Poland. On 11 January 1981 Śliwa co-organized the 1st Regional Convention of „Solidarność” Wiejska in Kalisz. Following the so-called Bydgoszcz events of 19 March 1981 he advocated the general strike. Due to his attitude, Śliwa was listed as one of 146 „Solidarność” activists executed by the 3rd “A” Department of the Ministry of Internal Affairs. According to the authorities those activists presented radical views. On 30 June 1981 at the 1st General Delegates Convention of the Kaliskie province, Śliwa, as a delegate of the Kaliskie province, was appointed to the Regional Board of „Solidarność” – Southern Wielkopolska. In July Śliwa set up in Kalisz the underground branch of the Polish Democratic Party. In 1981 Śliwa was a delegate to the 1st National Delegates Convention of „Solidarność” and co-edited with Jan Lityński the document entitled: “Message to the Working People of Eastern Europe” originated by Henryk Siciński and adopted by the 1st National Delegates Convention. On 22 November he participated in the Warsaw-held meeting founding the Self-Governing Republic Clubs “Liberty – Equality– Independence” and signed the founding declaration. On 28 of that month he co-organized with Antoni Pietkiewicz a founding meeting of the Club in Kalisz. When martial law was declared he began to hide in Kalisz. Śliwa was arrested on 25 February 1982 and interned in Ostrów Wielkopolski and then in Gębarzew and Kwidzyn. After being released on 25 November 1982, he was immediately involved in the activity of the underground movement of „Solidarność”. He edited the first two issues of “Nasza Solidarność” magazine published in Kalisz. Śliwa co-invented and co-organized the 1st May march that was independent from the authorities’ one held in Kalisz in 1983. Consequently, he was temporarily arrested and detained in Ostrów Wielkopolski. On 7 June 1983 he was released from custody. The amnesty declared on 21 July 1983 caused that the investigation against him was discontinued. In July of the same year he co-founded the Inter-Regional Coordination Commission of the Independent Self-Governing Trade Union “Solidarność” Kalisz-Konin-Sieradz. As he could not find any work and he and his family were exposed to psychological harassment, he emigrated to Sweden on 30 December 1983. He worked, among other positions, as bookbinder. He was the board secretary of the Congress of Poles in Sweden. In 1984 he commented the death of priest Jerzy Popiełuszko in “Dagens Nyheter” daily. He was also interviewed by Radio Liberty. Śliwa commenced cooperating with representatives of the „Solidarność” Coordination Office in Paris, Brussels and Stockholm. On 18 April 1985 the Military Garrison Prosecutor’s Office in Wrocław initiated investigations against Śliwa, charging him with activities detrimental to political interests of the People’s Republic of Poland. Subsequently, on 10 July 1985 this public prosecutor’s office decided to issue an arrest warrant for him. On the same day the public prosecutor suspended criminal proceedings against him. In December 1985, after the courageous escape of two brothers, Adam and Krzysztof Zieliński, from Poland to Sweden, he helped them prevent their deportation and stay in their new homeland. He expressed his opinion on this issue on Swedish television and in “ Dagens Nyheter” daily. His intervention helped them legally stay in Sweden. In 1989 he arrived in Poland. During this short visit he met and talked with his colleagues from the so-called first „Solidarność”. Bogusław Śliwa died in Stockholm on 23 November 1989. He was buried there on 7 December 1989. On 18 October 2006 he was posthumously honoured by Lech Kaczynski, President of Poland, with the Order of Polonis Restitution. On 15 June 2007 Bogusław Śliwa was posthumously granted the title of an Honorary Citizen of Kalisz by the Town Council of Kalisz.

Técnicas de manejo agropecuário sustentável

The competitiveness in the rural sector and the need to make viable and sustainable property, direct the farmer to seek new production strategies. In this sense, the book Techniques of sustainable agricultural management has as objective contributed information on concepts, management practices, technological innovations, which are applicable in the agricultural production. The same is composed of 13 chapters, topics covered in aquaculture production, management and dairy production, as general aspects of hematology fish; dynamics of decision-making and adaptive flow dairy production systems; importance of performance measures and body biometrics in small ruminants; milk production in beef cows; parasitism in beef cattle; performance of dairy cows in production; efficiency of cross beef cattle in finishing phase; development of Marchangus: five years; and, bovine growth efficiency. In vegetable production area are addressed matters relating on management and olive cultivation, species of great economic importance and diversification as alternative on the property; functional foods in fruit and vegetables; influence of environmental factors, harvesting and drying in the production and composition of essential oils of Mentha spp; and, implication of the contamination of corn grain by mycotoxins in livestock production. At the end of the book, the expectation of the authors is to have contributed with relevant themes of Brazilian agriculture, which could reflect positively on knowledge, values and quality of available material.

Challenges for a shared European countryside of uncertain future. Towards a modern community based landscape perspective

This paper addresses current changes in the highly diverse European landscape, and the way these transitions are being treated in policy and landscape management in the fragmented, heterogeneous and dynamic context of today’s Europe. It appears that intersecting driving forces are increasing the complexity of European landscapes and causing polarising developments in agricultural land use, biodiversity conservation and cultural landscape management. On the one hand, multifunctional rural landscapes, especially in peri-urban regions, provide services and functions that serve the citizens in their demand for identity, support their sense of belonging and offer opportunities for recreation and involvement in practical landscape management. On the other hand, industrial agricultural production on increasingly large farms produces food, feed, fibre and energy to serve expanding international markets with rural live ability and accessibility as a minor issue. The intermediate areas of traditionally dominant small and family farms in Europe seem to be gradually declining in profitability. The paper discusses the potential of a governance approach that can cope with the requirement of optimising land-sharing conditions and community-based landscape development, while adapting to global market conditions.

CONSTRUCCIÓN DE ESPACIOS DE INFORMACIÓN PARA GARANTIZAR EL ACCESO AL CONOCIMIENTO EN LAS POBLACIONES INDÍGENAS: EL CASO DE COSTA RICA

Esta ponencia se basa en el proyecto CENTRO DE CONOCIMIENTO PARA GRUPOS INDÍGENAS CENTROAMERICANOS (GEIC), coordinado por la Escuela de Bibliotecología, Documentación e Información (EBDI) de la Universidad Nacional de Costa Rica, (UNA), su objetivo es “proponer la construcción de espacios de información para la población indígena, a partir del proyecto CENTRO DE CONOCIMIENTO PARA GRUPOS INDÍGENAS CENTROAMERICANOS y con esta ponencia se pretende presentar las lecciones aprendidas durante 2003-2007, años de recolección y análisis de datos, de establecimiento de relaciones, de coordinar actividades y ejecutar acciones tendientes a garantizar el cumplimiento al derecho de acceso a la información de las poblaciones indígenas costarricenses.El objetivo de GEIC fue crear un Centro de Conocimiento sobre/de Grupos Étnicos Indígenas Centroamericanos que sirviera de eje central para la consolidación del desarrollo de procesos tendientes a fortalecer la temática y el desarrollo de los grupos étnicos indígenas centroamericanos.El proyecto inició en el 2003, pero al no contar con personal permanente, se interrumpe su proceso hasta enero de 2004, con el desarrollo de la primera etapa, que comprende implementar cinco objetivos en Costa Rica. En posteriores etapas se espera integrar a los demás países centroamericanos.La población indígena costarricense corresponde a 63,876 personas, representando el 1.6% de la población nacional; existen ocho grupos socioculturales indígenas distintos, Cabécares, Bribris, Ngäbe, Térrabas, Borucas, Huetares, Malekus y Chorotegas, habitan en 24 territorios y hablan en 6 idiomas indígenas. A ellos se deben sumar poblaciones indígenas migratorias como los Miskitos de Nicaragua y Ngäbes de Panamá que trabajan en la producción agrícola en distintas zonas del país. El Proyecto GEIC, buscó la ejecución de la propuesta de creación de una unidad de información especializada en asuntos indígenas, en Shiroles Talamanca, para esto se realizó una investigación diagnóstica en la zona, determinando los recursos disponibles: tecnológicos, humanos, económicos y educacionales. En la actualidad se está gestionando y buscando financiamiento en instituciones locales, nacionales, e internacionales para cubrir los costos, aspecto que resulta un poco difícil por la falta de valoración de la importancia de la información en las comunidades indígenas.Otra actividad paralela a ésta es la construcción de un portal disponible en la dirección: http://www.una.ac.cr/bibliotecología/proyectogeic, y que fue avalado por las comunidades indígenas, con la participación de los y las protagonistas. En esa oportunidad se les explicó cada sección del mismo y se les solicitó sus observaciones y comentarios al respecto para involucrarlos(as) y se sintieran apropiados(as) de la misma.

Sorghum Crop Modeling and Its Utility in Agronomy and Breeding

Crop models are simplified mathematical representations of the interacting biological and environmental components of the dynamic soil–plant–environment system. Sorghum crop modeling has evolved in parallel with crop modeling capability in general, since its origins in the 1960s and 1970s. Here we briefly review the trajectory in sorghum crop modeling leading to the development of advanced models. We then (i) overview the structure and function of the sorghum model in the Agricultural Production System sIMulator (APSIM) to exemplify advanced modeling concepts that suit both agronomic and breeding applications, (ii) review an example of use of sorghum modeling in supporting agronomic management decisions, (iii) review an example of the use of sorghum modeling in plant breeding, and (iv) consider implications for future roles of sorghum crop modeling. Modeling and simulation provide an avenue to explore consequences of crop management decision options in situations confronted with risks associated with seasonal climate uncertainties. Here we consider the possibility of manipulating planting configuration and density in sorghum as a means to manipulate the productivity–risk trade-off. A simulation analysis of decision options is presented and avenues for its use with decision-makers discussed. Modeling and simulation also provide opportunities to improve breeding efficiency by either dissecting complex traits to more amenable targets for genetics and breeding, or by trait evaluation via phenotypic prediction in target production regions to help prioritize effort and assess breeding strategies. Here we consider studies on the stay-green trait in sorghum, which confers yield advantage in water-limited situations, to exemplify both aspects. The possible future roles of sorghum modeling in agronomy and breeding are discussed as are opportunities related to their synergistic interaction. The potential to add significant value to the revolution in plant breeding associated with genomic technologies is identified as the new modeling frontier.

Does fumigation of durum wheat and semolina with sulfuryl fluoride affect quality of the grain, semolina, and derived spaghetti and bread?

There is no information on the effect of sulfuryl fluoride (SF) on durum wheat technological properties and products made from fumigated durum wheat. Durum wheat and semolina were exposed to a range of SF applications under conditions that might be typically encountered in bulk storage facilities used in many countries. SF greatly reduced the germination percentage of fumigated durum wheat, with increasing impact under higher SF concentration, grain moisture content, and fumigation temperature. SF greatly reduced seed germination percentage, impacting more the higher the SF concentration. SF had little to no effect on grain test weight, 1,000-grain weight, hardness, protein content, semolina ash content, and mixograph properties. At the highest SF concentration (31.25 mg/L for 48 h) there was a tendency for pasta cooking loss to be increased but still acceptable, and other pasta properties were largely unaffected. Fumigation with SF did not have any impact on the baking properties of a wholemeal durum flour-commercial flour mix. Therefore, SF is not recommended if the grains are to be used as seeds for agricultural production, but for the production of semolina, pasta, and bread, SF used under typical fumigation conditions has little to no impact on technological properties of durum wheat. © 2016 AACC International, Inc.

Applied evolution: An integrated approach to studying life history traits in response to drug selection

The use of chemical control measures to reduce the impact of parasite and pest species has frequently resulted in the development of resistance. Thus, resistance management has become a key concern in human and veterinary medicine, and in agricultural production. Although it is known that factors such as gene flow between susceptible and resistant populations, drug type, application methods, and costs of resistance can affect the rate of resistance evolution, less is known about the impacts of density-dependent eco-evolutionary processes that could be altered by drug-induced mortality. The overall aim of this thesis was to take an experimental evolution approach to assess how life history traits respond to drug selection, using a free-living dioecious worm (Caenorhabditis remanei) as a model. In Chapter 2, I defined the relationship between C. remanei survival and Ivermectin dose over a range of concentrations, in order to control the intensity of selection used in the selection experiment described in Chapter 4. The dose-response data were also used to appraise curve-fitting methods, using Akaike Information Criterion (AIC) model selection to compare a series of nonlinear models. The type of model fitted to the dose response data had a significant effect on the estimates of LD50 and LD99, suggesting that failure to fit an appropriate model could give misleading estimates of resistance status. In addition, simulated data were used to establish that a potential cost of resistance could be predicted by comparing survival at the upper asymptote of dose-response curves for resistant and susceptible populations, even when differences were as low as 4%. This approach to dose-response modeling ensures that the maximum amount of useful information relating to resistance is gathered in one study. In Chapter 3, I asked how simulations could be used to inform important design choices used in selection experiments. Specifically, I focused on the effects of both within- and between-line variation on estimated power, when detecting small, medium and large effect sizes. Using mixed-effect models on simulated data, I demonstrated that commonly used designs with realistic levels of variation could be underpowered for substantial effect sizes. Thus, use of simulation-based power analysis provides an effective way to avoid under or overpowering a study designs incorporating variation due to random effects. In Chapter 4, I 3 investigated how Ivermectin dosage and changes in population density affect the rate of resistance evolution. I exposed replicate lines of C. remanei to two doses of Ivermectin (high and low) to assess relative survival of lines selected in drug-treated environments compared to untreated controls over 10 generations. Additionally, I maintained lines where mortality was imposed randomly to control for differences in density between drug treatments and to distinguish between the evolutionary consequences of drug treatment versus ecological processes affected by changes in density-dependent feedback. Intriguingly, both drug-selected and random-mortality lines showed an increase in survivorship when challenged with Ivermectin; the magnitude of this increase varied with the intensity of selection and life-history stage. The results suggest that interactions between density-dependent processes and life history may mediate evolved changes in susceptibility to control measures, which could result in misleading conclusions about the evolution of heritable resistance following drug treatment. In Chapter 5, I investigated whether the apparent changes in drug susceptibility found in Chapter 4 were related to evolved changes in life-history of C. remanei populations after selection in drug-treated and random-mortality environments. Rapid passage of lines in the drug-free environment had no effect on the measured life-history traits. In the drug-free environment, adult size and fecundity of drug-selected lines increased compared to the controls but drug selection did not affect lifespan. In the treated environment, drug-selected lines showed increased lifespan and fecundity relative to controls. Adult size of randomly culled lines responded in a similar way to drug-selected lines in the drug-free environment, but no change in fecundity or lifespan was observed in either environment. The results suggest that life histories of nematodes can respond to selection as a result of the application of control measures. Failure to take these responses into account when applying control measures could result in adverse outcomes, such as larger and more fecund parasites, as well as over-estimation of the development of genetically controlled resistance. In conclusion, my thesis shows that there may be a complex relationship between drug selection, density-dependent regulatory processes and life history of populations challenged with control measures. This relationship could have implications for how resistance is monitored and managed if life histories of parasitic species show such eco-evolutionary responses to drug application.

Análise das mudanças espaciais e temporais nos padrões de paisagem na região do oeste da Bahia sobre a formação do grupo urucuia (1988-2011) e suas implicações para a conservação do Cerrado

Tese (doutorado)—Universidade de Brasília, Instituto de Ciências Humanas, Departamento de Geografia, Programa de Pós Graduação em Geografia, 2015.

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.

Apropriação e privatização de territórios no Brasil e Paraguai : relação dependente e subimperialismo

Dissertação (mestrado)—Universidade de Brasília, Instituto de Ciências Sociais, Centro de Pesquisa e Pós-Graduação sobre as Américas, Programa de Pós-Graduação em Estudos Comparados sobre as Américas, 2015.

Álgebra de mapas de atributos de solos para estimativa da aptidão agrícola das terras.

The land suitability evaluation is used to establish land zonings for agriculture activities. Geographic information systems (GIS) are useful for integrating different attributes necessaries to define apt and not apt lands. The present study had as main objective to describe procedures to define land suitability using GIS tools, soils maps and data soils profiles data, emphasizing procedures to define soil atributes. The area studied was the watershed of Córrego Espraiado, Ribeirão Preto-SP, located on the recharging area of the Guarani Aquifer, with approximately 4,130 ha and predominance of sugar cane culture. The database project was developed using the GIS Idrisi 32. The land suitability evaluation was done considering the intensive agricultural production system predominant in the watershed, adjusted for the vulnerability of the areas of recharge and for the methodology of GIS tools. Numerical terrain models (NTM) had been constructed for cation exchange capacity, basis saturation, clay content and silt+clay content using kriging (geostatistical interpolator), and for aluminum saturation using the inverse-square-distance. Boolean operations for handling geographic fields (thematic maps and NTM) to produce information plans are described and a land suitability map obtained by GIS tools is presented, indicating that 85% of watershed lands are apt to annual cultures.