Incidencia de la selección de un método de valuación de inventarios comprendido en la normativa internacional de información financiera para pequeñas y medianas entidades, en la base imponible del impuesto sobre la renta en las empresas gasolineras del municipio de San Salvador.

Actualmente, para las empresas es de suma importancia realizar una valuación adecuada de los inventarios, ya que este elemento genera un impacto directo en los resultados financieros de la empresa, lo que a la vez repercute en el cálculo de impuestos. El presente trabajo de investigación surge, a raíz de la necesidad de conocer, la incidencia que genera la aplicabilidad financiera en aspectos fiscales, específicamente en el impuesto sobre la renta, incorporando como elemento influyente en dicho impuesto, el inventario de una empresa gasolinera. Los objetivos que se persiguen con la investigación, es la propuesta de un método de valuación de inventarios, de los que se establecen en la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades, que les permita a las empresas gasolineras, generar una base imponible apropiada, en el cálculo del impuesto sobre la renta, permitiendo así dar cumplimiento técnico de lo exigido por el Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoría, de adoptar normativa internacional en su contabilidad, y cumplimiento de la legislación fiscal del país en cuanto a los métodos de valuación de inventarios permitidos. Además se busca presentar la metodología de aplicación que se utiliza al seleccionar dicho método. Para el desarrollo de la presente investigación se utilizó una metodología con tipo de estudio hipotético deductivo. Las técnicas de recolección de información utilizadas fueron la documental y de campo. La primera consistió en recopilar diversa información a través de fuentes como: Libros, otros trabajos de investigación, páginas web, etc. Para la investigación de campo, se utilizó la técnica de la encuesta, la cual fue dirigida a la administración de las empresas en estudio, en donde se identificó que las empresas no realizan análisis fiscal, antes de seleccionar el método de valuación de inventarios a utilizar, y que además, la mayoría selecciona el método, por el conocimiento que posee sobre el mismo, dejando de lado, los análisis correspondientes para dicha selección. Lo anterior afirma la necesidad de crear una guía de aplicación con el método de valuación de inventarios que genere un equilibrio entre la determinación del impuesto sobre la renta y la presentación razonable de los resultados financieros de la empresa. Para efectos de una mejor comprensión del tema, se desarrolló un caso práctico correspondiente a una empresa gasolinera, donde se han considerado compras y ventas de gasolina, a precios reales sugeridos por la Dirección General de Hidrocarburos y Minas, para el período en estudio. Al finalizar el trabajo de investigación se concluyó que el método que genera una adecuada base imponible para el cálculo del impuesto sobre la renta y que además permite la obtención de un margen razonable de utilidad es el método del costo promedio. Por lo que se recomienda a aquellas empresas gasolineras que están por seleccionar un método de valuación de inventarios para aplicar en su empresa, seleccionen el costo promedio. Y aquellas que utilizan otros métodos de valuación, pueden valorar el cambio de política de valuación de inventarios, y comenzar a utilizar el método de costo promedio, ya que de esta manera estarían mejorando su base imponible del impuesto sobre la renta.

Avaliação da toxicidade de florações naturais e de cultura de cianobactérias: efeitos sobre Ceriodaphnia silvestri (Crustacea, Cladocera)

The incidence of toxic cyanobacterial blooms is one of the important consequences of eutrophication in aquatic ecosystems. It is a very common phenomenon in reservoirs and shrimp ponds in the State of Rio Grande do Norte (RN), Brazil. Cyanobacterias produce toxins which can affect aquatic organisms and men trough the food chain. Aiming to contribute to the studies of cyanobacterias in RN, we propose: a) to evaluate the toxicity of isolated cyanobacterias in important fresh-water environments; and b) to verify the effects of both natural and cultured blooms occurred in reservoirs for human supply and in the cladoceran Ceriodaphnia silvestrii. This study was carried out using samples of natural blooms occurred between March and October of 2004 in Gargalheiras Dam (08º L e 39º W), in July of 2004 in Armando Ribeiro Gonçalves Dam (06o S e 37o W) and in commercial shrimp ponds (Litopenaeus vannamei) located in fresh-water environments. The samples were collected with plankton net (20µm.) for identification, isolation and obtaining of phytoplanktonic biomass for liophilization and later toxicity bioassays. The toxicity of cultured samples and natural blooms was investigated through bioassays in Swiss mice. Quantification of cyanobacteria in samples was conducted following the Ütermol method, with 300mL samples fixed with lugol. The toxicity test with Ceriodaphnia silvestrii followed ABNT, 2001 recommendations, and were accomplished with natural hepatotoxic bloom s samples and cultured samples of both non-toxic and neurotoxic C. raciborskii. In this test, five newborns, aged between 6 and 24 hours, were exposed to different concentrations (0 a 800 mg.L-1) of crude cyanobacterial extracts during 24 and 48 hours. Three replicates were used per treatment. The pH, temperature and dissolved oxygen at the beginning and after 24 and 48hours from the test were measured. We estimated the CL50 through the Trimmed Spearman-Karber method. The blooms were constituted by Microcystis panniformis, M. aeruginosa, Anabaena circinalis, Cylindrospermopsis raciborskii and Planktothrix agardhii, producers of mycrocistin-LR confirmed with HPLC analysis. Samples of hepatotoxic blooms registered toxinogenic potential for C. silvestrii, with CL50-24h value of 47.48 mg.L-1 and CL5048h of 38.15 mg.L-1 for GARG samples in march/2005; CL50-24h of 113,13 mg.L-1 and CL5048h of 88,24 mg.L-1 for ARG July/2004; CL50-24h of 300.39 mg.L-1 and CL50-48h of 149.89 mg.L-1 for GARG October/2005. For cultured samples, values of CL50-24h and CL50-48h for C. raciborskii toxic strains were 228.05 and 120.28 mg.L-1, respectively. There was no mortality of C. silvestrii during the tests with non-toxic C. raciborskii strain. The toxicity test with C. silvestrii presented good sensitivity degree to cyanotoxins. The toxicity of natural hepatotoxic blooms samples (microcystins) and cultured neurotoxic saxitoxins producer samples analyzed in this study give us strong indications of that toxin s influence on the zooplanktonic community structure in tropical aquatic environments. Eleven cyanobacteria strains were isolated, representing 6 species: Anabaenopsis sp., Cylindrospermopsis raciborskii, Chroococcus sp., Microcystis panniformis, Geitlerinema unigranulatum e Planktothrix agardhii. None presented toxicity in Swiss mice. The strains were catalogued and deposited in the Laboratório de Ecologia e Toxicologia de Organismos Aquáticos (LETMA), in UFRN, and will be utilized in ecotoxicológical and ecophysiological studies, aiming to clarify the causes and control of cyanobacterial blooms in aquatic environments in RN. This state s reservoirs must receive broader attention from the authorities, considering the constant blooms occurring in waters used for human consumption

Sistema radicular e produtividade de soqueiras de cana-de-açúcar sob diferentes quantidades de palhada.

O objetivo deste trabalho foi avaliar o efeito de diferentes quantidades de palhada sobre o sistema radicular e a produtividade da cana‑de‑açúcar (Saccharum officinarum), de primeira e segunda soqueiras, em Latossolo Vermelho eutroférrico. Seis tratamentos foram avaliados: 0, 5 (25%), 10 (50%), 15 (75%) e 20Mgha‑1 (100%) de palhada e cana‑queimada, na primeira e segunda soqueiras. Utilizou‑se a cana‑de‑açúcar 'SP80‑1816'. Avaliou‑se a massa de raízes a 0,45 e 0,75m de distância da linha de plantio, até 0,60 m de profundidade. Na primeira soqueira, os tratamentos com 50, 75 e 100% de palhada proporcionaram maior massa radicular até 0,20m de profundidade, em comparação aos tratamentos cana‑queimada, 0 e 5 Mg ha‑1 (25%) de palhada. Os tratamentos com 50 e 75% de palhada proporcionaram produtividades 43% maiores do que a da cana‑queimada (110Mgha‑1). O tratamento com 10Mgha‑1 (50%) foi suficiente para proporcionar aumento da massa radicular e da produtividade da cana‑de‑açúcar. O sistema radicular e a produtividade da cana‑de‑açúcar são favorecidos pela mudança do sistema de colheita de cana‑queimada para o de cana sob palhada.

Lower Aptian Comparative Stratigraphy of the Basco-Cantabrian Region (Spain) and Eastern Cordillera (Colombia): implications for local factors in the depositional record of Oceanic Anoxic Event 1a (OAE-1a)

An important episode of carbon sequestration, Oceanic Anoxic Event 1a (OAE-1a), characterizes the Lower Aptian worldwide, and is mostly known from deeper-water settings. The present work of two Lower Aptian deposits, Madotz (N Spain) and Curití Quarry (Colombia), is a multiproxy study that includes fossil assemblages, microfacies, X-ray diffraction bulk and clay mineralogy, elemental analyses (major, minor, trace elements), Rock-Eval pyrolysis, biomarkers, inorganic and organic carbon content, and stable carbon isotopes. The results provide baseline evidence of the local and global controlling environmental factors influencing OAE-1a in shallow-water settings. The data also improve our general understanding of the conditions under which organic-carbon-rich deposits accumulate. The sequence at Madotz includes four intervals (Unit 1; Subunits 2a, 2b and 2c) that overlap the times prior to, during and after the occurrence of OAE-1a. The Lower Unit 1(3m thick) is essentially siliciclastic, and Subunit 2a (20m) contains Urgonian carbonate facies that document abruptly changing platform conditions prior to OAE-1a. Subunit 2b (24.4 m) is a mixed carbonate-siliciclastic facies with orbitolinid-rich levels that coincides with OAE-1a δ13C stages C4-C6, and is coeval with the upper part of the Deshayesites forbesi ammonite zone. Levels with pyrite and the highest TOC values (0.4-0.97%), interpreted as accumulating under suboxic conditions, and are restricted to δ13C stages C4 and C5. The best development of the suboxic facies is at the level representing the peak of the transgression. Subunit 2c, within δ13C stage C7, shows a return of the Urgonian facies. The 23.35-m section at Curití includes a 6.3-m interval at the base of the Paja Formation dominated by organic-rich marlstones and shales lacking benthic fossils and bioturbation, with TOC values as high as 8.84%. The interval overlies a level containing reworked and phosphatized assemblages of middle Barremian to lowest Aptian ammonites. The range of values and the overall pattern of the δ13Corg (-22.05‰ to -20.47‰) in the 6.3m-interval is comparable with Lower Aptian δ13C stage C7. Thus, conditions of oxygen depletion at this site also occurred after Oceanic Anoxic Event-1a, which developed between carbon isotope stages C3 and C6. Both sites, Madotz and Curití, attest to the importance of terrigenous and nutrient fluxes in increasing OM productivity that led to episodic oxygen deficiency.

Incremento da aptidão física em jovens adolescentes no contexto escolar pela implementação de um programa de treino da força

Introdução O treino da força, numa perspetiva de melhoria da aptidão física, deve ser uma abordagem essencial dos programas de educação física (EF). Isto porque sem o seu desenvolvimento, assim como o incremento do desempenho das habilidades motoras, muito dificilmente se pode assegurar uma participação gratificante na atividade física e desportiva futura, com o prejuízo que daí advém para a saúde, bem-estar, confiança e vigor, da nossa juventude. Parece-nos, por outro lado, que a escola é o espaço ideal de desenvolvimento deste objetivo, pelas duas principais razões: (i) é o local universal por onde passam todas as nossas crianças e jovens; (ii) reúne condições excecionais, porque possui instalações razoáveis e materiais para a sua prática e porque dispõe de especialistas que podem assegurar a elevada qualidade de conceção e supervisão dos programas de treino (PT). Metodologia Participaram neste estudo 123 alunos do 12º ano, divididos em grupo controlo (n=31) e experimental (n= 92). Foram realizados os seguintes testes: push-up 60”, curl-up 30”, lançamento da bola medicinal (BM) com 2kg, sêxtuplo, impulsão e 30 m sprint. Os PT eram constituído por elevação gémeos, afundos, semi-agachamento, supino, butterfly, remo vertical, burpees, kettlebell, abdominais e lombares (2x15 repetições ca.60% 1 RM, durante 30” e 60” descanso). Os PT tiveram a duração de 9 semanas com 2 unidades de treino. Resultados Ambos os grupos melhoraram os seus valores médios em relação ao segundo momento da avaliação, no entanto, somente o grupo experimental apresentou ganhos estatisticamente significativos em 4 dos 6 testes aplicados, concretamente: push-up, lançamento BM, impulsão vertical e sêxtuplo. Conclusões Este estudo evidencia que as aulas de EF com um enfoque na organização e aplicação de PT de força, induzem a ganhos superiores, daí se dever realçar a importância da implementação do treino da força no contexto escolar.

The relationship between changes in cardiovascular function and changes in VO2peak following SIT

Thesis (Master, Kinesiology & Health Studies) -- Queen's University, 2016-09-27 19:34:16.86

A funcionalidade e o controlo do tronco em atletas de basquetebol em cadeira de rodas e a sua relação com o desempenho motor

Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em Fisioterapia

Flujo sanguíneo cerebral durante el ejercicio de esprint

Se desconocen los efectos del entrenamiento interválico de alta intesidad (HIIT) sobre el flujo sanguíneo cerebral (FSC) y la oxigenación cerebral. Por ello reclutamos a 20 voluntarios que realizaron una sesión de HIIT (4 test de Wingate con recuperaciones de 4 minutos). Se midió la oxigenación del lóbulo frontal (OLF) y el Vastus lateralis (VL) a través de espectrofotometría cercana a los infrarrojos (NIRS). También se registró la velocidad de la sangre en las arterias cerebrales medias (vACM) mediante Doppler. La vACM disminuyó entre un 5 y 10 % en el primer esprint. En los siguientes esprints se redujo aún más. La vACM descendió en cada esprint coincidiendo con la disminución de la presión tele-espiratoria de dióxido de carbono (PETCO2) y con valores superiores de ventilación pulmonar (VE). Al interrumpirse el pedaleo se redujo bruscamente la vACM. Sin embargo, la OLF se mantuvo estable en el primer esprint sólo reduciéndose ligeramente durante el segundo y tercer Wingate (el cuarto fue similar al tercero). Este estudio muestra que la vACM disminuye durante los ejercicios de esprint, posiblemente debido a la hipocapnia. La reducción de la vACM no ejerce efectos funcionales ni relevantes sobre la oxigenación cerebral, gracias al ajuste de la conductancia vascular a través de los mecanismos de autoregulación, sin que parezca afectar negativamente al rendimiento.

Efectos de 8 semanas de entrenamiento pliométrico y entrenamiento resistido mediante trineo en el rendimiento de salto vertical y esprint en futbolistas amateurs

El presente estudio analizó los efectos de un entrenamiento pliométrico y de un entrenamiento resistido mediante arrastres de trineo de 8 semanas de duración sobre el rendimiento en pruebas de salto vertical (SJ y CMJ) y velocidad en esprint de 30 metros (tiempo parcial en 10m) en futbolistas amateurs. El estudio incluyó dos grupos experimentales que realizaron uno de los dos métodos de entrenamiento y un grupo de control. Participaron en el diseño final 26 jugadores de futbol con una media de edad de 21,38 ± 2,53 años, una altura media de 177,22 ± 6,19 cm y una media de peso corporal de 78,78 ± 12,13 kg. El programa de entrenamiento constaba de dos días de entrenamiento para los grupos de pliometría y entrenamiento resistido respectivamente, que realizaron durante 8 semanas consecutivas con una carga diferente entre las 4 primeras semanas y las 4 últimas aumentando el peso en el trineo de arrastre y la altura y distancia entre vallas. El análisis estadístico no muestra diferencias significativas entre grupos después de las 8 semanas de entrenamiento, sin embargo, en el análisis descriptivo si se aprecian cambios positivos a nivel de rendimiento tanto en salto vertical como en el esprint.

Le développement des habiletés motrices : l’influence du vécu sportif chez les étudiants en science de l’activité physique

Un nombre grandissant d’enfants en bas âge pratique un seul sport tout au long de l’année (American Academy of Pediatrics, 2000). Cette pratique, communément appelée la spécialisation hâtive, est pour plusieurs parents, entraineurs et enfants la meilleure façon d’atteindre les plus hauts niveaux de performance (rangs professionnels, compétitions internationales, bourses d’études universitaires, etc.). Toutefois, plusieurs études portant sur la performance et le développement de l’athlète proposent une alternative à la spécialisation hâtive : la spécialisation tardive (Güllich et Emrich, 2006; Lidor et Lavyan, 2002; Moesch, Elbe, Hauge et Wikman, 2011), qui est issue du modèle de la participation sportive de Côté, Baker et Abernethy (2007) et qui propose une spécialisation dans un seul sport seulement durant l’adolescence. Cette voie permettrait d’atteindre d’aussi hauts niveaux de performance, mais sans les conséquences négatives de la spécialisation hâtive. Parmi ces conséquences, Mostafavifar, Best et Myer (2013) ont émis l’hypothèse que la voie de la spécialisation hâtive mènerait à une limitation du développement des habiletés motrices. Venant ajouter à ce postulat, Fransen et ses collaborateurs (2012) ont démontré que les enfants ayant une pratique sportive diversifiée présentaient de meilleures aptitudes physiques (saut vertical et coordination). Par rapport à ces deux voies de développement, plusieurs modèles de développement (Balyi, Way et Higgs, 2013; Côté et al., 2007; Gulbin, Croser, Morley et Weissensteiner, 2013) proposent une troisième voie, la participation récréative, qui a pour finalité le maintien d’une bonne condition physique à long terme et dans laquelle le participant peut s’orienter (consciemment ou inconsciemment) dès son jeune âge ou après avoir suivi l’une des voies de la performance sportive. Devant cette diversité de voies de développement et en s’inspirant de l’hypothèse de Mostafavifar et autres (2013) selon laquelle la spécialisation hâtive mènerait à une limitation du développement des habiletés motrices et des résultats de Fransen et autres (2012) concernant les aptitudes physiques, le premier objectif est d’identifier les indicateurs du vécu sportif du participant (tels que l’âge de début du sport, le nombre de sports pratiqués, le volume d’entrainement de chacun des sports, la durée de la pratique de chacun des sports, le volume total d’entrainement et le niveau atteint dans chacun des sports) permettant d’expliquer un meilleur niveau de certaines habiletés motrices. Le deuxième objectif est de décrire la pratique sportive des étudiants et étudiantes selon les indicateurs du vécu sportif. L’hypothèse principale est qu’un participant s’inscrivant dans la voie de la performance sportive (spécialisation hâtive ou spécialisation tardive) peut diminuer ses chances de maintenir une bonne condition physique à long terme à cause d’une limitation du développement de ses habiletés motrices. Les habiletés motrices et les aptitudes physiques de 154 étudiantes et étudiants actifs en éducation physique et à la santé et en kinésiologie ont été mesurées. Le questionnaire (annexe F) a permis de quantifier certains indicateurs du vécu sportif des participants, soit (a) l’âge de début du sport, (b) le nombre de sports pratiqués, (c) le volume d’entrainement de chacun des sports, (d) la durée de la pratique de chacun des sports, (e) le volume total d’entrainement total et (f) le niveau atteint dans chacun des sports. Une analyse sommaire du questionnaire a permis d’obtenir deux autres indicateurs, soit (g) le pourcentage du volume total occupé par chacun des sports et (h) l’index des sports pratiqués (basé sur le nombre d’habiletés motrices stimulées par le sport et le nombre de sports). Le dernier indicateur, (i) les aptitudes physiques, a été calculé durant les tests physiques. Une analyse de régression multiple a été utilisée afin d’identifier parmi ces variables indépendantes le plus petit nombre d’entre elles qui explique le mieux la variabilité de la maitrise des habiletés motrices. Concernant le premier objectif, les résultats révèlent que les aptitudes physiques et l’index des sports pratiqués seraient les variables expliquant le mieux la variabilité des habiletés motrices d’un participant. Ces résultats montrent qu’il est préférable d’être génétiquement avantagé en termes d’aptitudes physiques afin d’avoir de bonnes habiletés motrices. Mais au-delà de la génétique, il demeure essentiel de solliciter les aptitudes physiques afin de les développer à leur plein potentiel (par exemple : un coureur peut avoir une excellente aptitude physique d’endurance cardiovasculaire, mais il ne pourra pas gagner de course s’il ne la sollicite pas à l’entrainement). De plus, afin de développer ses habiletés motrices, le participant devrait s’inscrire dans un parcours sportif qui lui permet de stimuler un grand nombre d’habiletés motrices, ce qui veut dire qu’au-delà du nombre de sports qu’il aura pratiqués, c’est le nombre d’habiletés motrices qu’il aura stimulées durant son vécu sportif qui lui permettra de développer ses habiletés motrices. Nos résultats viennent ainsi nuancer le postulat que la spécialisation hâtive peut mener à une limitation du développement des habiletés motrices (Mostafavifar et al., 2013) puisqu’un athlète s’étant spécialisé hâtivement dans un sport qui stimule plusieurs habiletés motrices devrait posséder un meilleur bagage d’habiletés motrices que celui ayant pratiqué plusieurs sports qui, au bout du compte, auront stimulé peu d’habiletés motrices (demi-fond, sprint, aviron, haies, bobsleigh, etc.). En ce qui a trait à l’hypothèse principale, nos résultats nous permettent d’avancer qu’un athlète s’inscrivant dans une voie de la performance sportive devrait être en mesure de maintenir une bonne condition physique à long terme si son vécu sportif a stimulé plusieurs habiletés motrices.

Can small MPAs protect local populations of a coastal flatfish, Solea senegalensis?

The benefits of protection of a small (4.3 km(2)) marine protected area (MPA) for Senegalese sole, Solea senegalensis, were investigated through experimental fishing trials and long-term (up to 293days) passive acoustic telemetry. A total of 106 trammel net sets were carried out between 2007 and 2011. Significant differences in abundance and biomass of sole between bottom types/depths (sandy bottoms between 12 and 20m deep vs muddy bottoms between 35 and 45m deep) were found, but no significant differences were attributable to the implementation of the no-take area. Passive acoustic telemetry revealed that most Senegalese sole spent a large part of their time between first and last detections (average residency index=69%) inside a relatively small area (average 95%=1.2km(2)), during which they preferred sandy bottoms, the most common habitat inside the MPA. Results also demonstrated that Senegalese sole do regular excursions beyond reserve boundaries, eventually emigrating from the MPA. The results suggest that small coastal MPAs providing adequate habitat may protect individuals of this species while allowing for moderate levels of adult spillover to neighbouring areas.

Assessments of training load in elite youth soccer

One of the most popular sports globally, soccer has seen a rise in the demands of the game over recent years. An increase in intensity and playing demands, coupled with growing social and economic pressures on soccer players means that optimal preparation is of paramount importance. Recent research has found the modern game, depending on positional role, to consist of approximately 60% more sprint distance in the English Premier League, which was also found to be the case for frequency and success of discrete technical actions (Bush et al., 2015). As a result, the focus on soccer training and player preparedness is becoming more prevalent in scientific research. By designing the appropriate training load, and thus periodization strategies, the aim is to achieve peak fitness in the most efficient way, whilst minimising the risk of injury and illness. Traditionally, training intensity has been based on heart rate responses, however, the emergence of tracking microtechnology such as global positioning system (GPS) and inertial sensors are now able to further quantify biomechanical load as well as physiological stress. Detailed pictures of internal and external loading indices such as these then combine to produce a more holistic view of training load experience by the player during typical drills and phases of training in soccer. The premise of this research is to gain greater understanding of the physical demands of common training methodologies in elite soccer to support optimal match performance. The coaching process may then benefit from being able to prescribe the most effective training to support these. The first experimental chapter in this thesis began by quantify gross training loads of the pre-season and in-season phases in soccer. A broader picture of the training loads inherent in these distinct phases brought more detail as to the type and extent of external loading experienced by soccer players at these times, and how the inclusion of match play influences weekly training rhythms. Training volume (total distance) was found to be high at the start compared to the end of pre-season (37 kilometres and 28 kilometres), where high cardiovascular loads were attained as part of the conditioning focus. This progressed transiently, however, to involve higher-speed, acceleration and change-of-direction stimuli at the end of pre-season compared to the start and to that in-season (1.18 kilometres, 0.70 kilometres and 0.42 kilometres high-intensity running; with 37, 25 and 23 accelerations >3m/s2 respectively) . The decrease in volume and increase in maximal anaerobic activity was evident in the training focus as friendly matches were introduced before the competitive season. The influence of match-play as being a large physical dose in the training week may then determine the change in weekly periodisation and how resulting training loads applied and tapered, if necessary. The focus of research was then directed more specifically to the most common mode of training in soccer, that also featured regularly in the pre-season period in the present study, small-sided games (SSG). The subsequent studies examined numerous manipulations of this specific form of soccer conditioning, such as player numbers as well as absolute and relative playing space available. In contrast to some previous literature, changing the number of players did not seem to influence training responses significantly, although playing format in the possession style brought about larger effects for heart rate (89.9%HRmax) and average velocity (7.6km/h-1). However, the following studies (Chapters 5, 6 and 7) revealed a greater influence of relative playing space available to players in SSG. The larger area at their disposal brought about greater aerobic responses (~90%HRmax), by allowing higher average and peak velocities (>25km/h-1), as well as greater distance acceleration behaviour at greater thresholds (>2.8m/s2). Furthermore, the data points towards space as being a large determinant in strategy of the player in small-sided games (SSG), subsequently shaping their movement behaviour and resulting physical responses. For example, higher average velocities in a possession format (8km/h-1) reflects higher work rate and heart rate load but makes achieving significant neuromuscular accelerations at a high level difficult given higher starting velocities prior to the most intense accelerations (4.2km/h-1). By altering space available and even through intentional numerical imbalances in team numbers, it may be easier for coaches to achieve the desired stimulus for the session or individual player, whether that is for aerobic and neuromuscular conditioning. Large effects were found for heart rate being higher in the underloaded team (85-90%HRmax) compared to the team with more players (80-85%HRmax) as well as for RPE (5AU versus 7AU). This was also apparent for meterage and therefore average velocity. It would also seem neuromuscular load through high acceleration and deceleration efforts were more pronounced with less numbers (given the need to press and close down opponents, and in a larger area relative to the number of players on the underloaded team. The peak accelerations and deceleration achieved was also higher when playing with less players (3-6.2m/s2 and 3-6.1m/s2) Having detailed ways in which to reach desired physical loading responses in common small training formats, Chapter 8 compared SSG to larger 9v9 formats with full-size 11v11 friendly matches. This enabled absolute and relative comparisons to be made and to understand the extent to which smaller training formats are able to replicate the required movements to be successful in competition. In relative terms, it was revealed that relative acceleration distance and Player Load were higher in smaller 4v4 games than match-play (1.1m.min-1 and 0.3m.min-1 >3m/s2; 16.9AU versus 12AU). Although the smallest format did not replicate the high-velocity demands of matches, the results confirmed their efficacy in providing significant neuromuscular load during the training week, which may then be supplemented by high-intensity interval running in order to gain exposure to more maximal speed work. In summary, the data presented provide valuable information from GPS and inertial sensor microtechnology which may then be used to understand training better to manipulate types of load according to physical conditioning objectives. For example, a library of resources to direct planning of drills of varying cardiovascular, neuromuscular and perceptual load can be created to give more confidence in session outcomes. Combining external and internal load data of common soccer training drills, and their application across different phases and training objectives may give coaches a powerful tool to plan and periodize training.

Predicamento de seguridad yemení

Con el inicio del periodo Post-Guerra Fría el Sistema Internacional comienza a experimentar un incremento en el fortalecimiento de su componente social; la Sociedad de Estados alcanza un mayor nivel de homogenización, el estado, unidad predominante de esta, comienzan atravesar una serie de transformaciones que obedecerán a una serie de cambios y continuidades respecto al periodo anterior. Desde la perspectiva del Realismo Subalterno de las Relaciones Internacionales se destacan el proceso de construcción de estado e inserción al sistema como las variables que determinan el sentimiento de inseguridad experimentado por las elites estatales del Tercer Mundo; procesos que en el contexto de un nuevo y turbulento periodo en el sistema, tomara algunas características particulares que darán un sentido especifico al sentimiento de inseguridad y las acciones a través de las cuales las elites buscan disminuirlo. La dimensión externa del sentimiento de inseguridad, el nuevo papel que toma la resistencia popular como factor determinante del sentimiento de inseguridad y de la cooperación, así como del conflicto, entre los miembros de la Sociedad Internacional, la inserción como promotor de estrategias de construcción de Estado, son alguno de los temas puntuales, que desde la perspectiva subalterna, parecen salir a flote tras el análisis del sistema en lo que se ha considerado como el periodo Post-Guerra Fría. En este sentido Yemen, se muestra como un caso adecuado no solo para poner a prueba las postulados de la teoría subalterna, veinte años después de su obra más prominente (The third world security Predicament), escrita por M. Ayoob, sino como un caso pertinente que permite acercarse más a la comprensión del papel del Tercer Mundo al interior de la Sociedad Internacional de Estados.

Percentiles de salto con contramovimiento en escolares de Bogotá, Colombia: Estudio FUPRECOL

Objetivo: Determinar la distribución por percentiles de salto con contramovimiento (CMJ) en una población escolar de Bogotá, Colombia, perteneciente al estudio Fuprecol. Métodos: Estudio transversal realizado entre 2846 niños y 2754 adolescentes, entre 9 a 17 años de edad, pertenecientes a 18 instituciones educativas oficiales de Bogotá, Colombia. Se evaluó el CMJ, de acuerdo, con lo establecido por la batería de condición física, Fuprecol. Se calcularon, los percentiles (P3, P10, P25, P50, P75, P90 y P97), y curvas centiles por el método LMS, según su sexo y edad. Se realizó una comparación entre los valores de la CMJ observados con estándares internacionales. Resultados: La muestra estuvo constituida por 5.600 niños y adolescentes entre 9 y 17 años; el promedio de edad fue 12,6 ± 2,4 años. En el CMJ, los valores altos, los obtuvieron los niños, franja en la que la media osciló entre 25,1 cm a los 9 años, y 38,6 cm a los 17; para las niñas, la media fluctuó entre 23,2 cm a los 9 años, y 28,6 a los 17; en ambos sexos esos valores aumentan proporcional a la edad. Conclusiones: Se registran percentiles del CMJ de acuerdo con la edad y el sexo, que podrán ser usados como referencia en la evaluación del salto vertical desde edades tempranas.

LMS tables for waist circumference and waist-to-height ratio among Colombian children and adolescents: The FUPRECOL study

Background: Indices predictive of central obesity include waist circumference (WC) and waist-to-height ratio (WHtR). The aims of this study were 1) to establish a Colombian youth smoothed centile charts and LMS tables for WC and WHtR and 2) to evaluate the utility of these parameters as predictors of overweight and obesity. Method: A cross-sectional study whose sample population comprised 7954 healthy Colombian schoolchildren [boys n=3460 and girls n=4494, mean (standard deviation) age 12.8 (2.3) years old]. Weight, height, body mass index (BMI), WC and WHtR and its percentiles were calculated. Appropriate cut-offs point of WC and WHtR for overweight and obesity, as defined by the International Obesity Task Force (IOTF) definitions, were selected using receiver operating characteristic (ROC) analysis. The discriminating power of WC and WHtR was expressed as area under the curve (AUC). Results: Reference values for WC and WHtR are presented. Mean WC increased and WHtR decreased with age for both genders. We found a moderate positive correlation between WC and BMI (r= 0.756, P < 0.01) and WHtR and BMI (r= 0.604, P < 0.01). The ROC analysis showed a high discrimination power in the identification of overweight and obesity for both measures in our sample population. Overall, WHtR was slightly a better predictor for overweight/obesity (AUC 95% CI 0.868-0.916) than the WC (AUC 95% CI 0.862-0.904). Conclusion: This paper presents the first sex- and age-specific WC and WHtR percentiles for both measures among Colombian children and adolescents aged 9–17.9 years. By providing LMS tables for Latin-American people based on Colombian reference data, we hope to provide quantitative tools for the study of obesity and its comorbidities.