Lineamientos de aplicación para el reconocimiento, medición y presentación de los instrumentos financieros con base a la NIC 39 (adoptadas en El Salvador) en las empresas del sector otras industrias manufactureras de la zona metropolitana de San Salvador.

El término valor razonable ha adquirido en los últimos años gran relevancia debido a la necesidad que existe de expresar y revelar información financiera y administrativa de forma más exacta en lo que respecta a los instrumentos financieros. En tal sentido obliga a los profesionales de la contaduría pública a prepararse en esta área específica a efecto de o asesorar para registrar, medir y valuar las diferentes categorías de instrumentos financieros. Debido a esto, es importante que las industrias del “Sector Otras Industrias Manufactureras” conozcan de una guía que contenga lineamientos de aplicación para el reconocimiento, medición, y presentación, y realizar de forma exitosa la adopción de la Norma Internacional No 39. La correcta aplicación y valoración de los instrumentos financieros al valor razonable que constituyen el fundamento sobre el que se sustenta el cambio de un modelo de contabilidad a costo histórico por un modelo de contabilidad a valores razonables; que a su vez puede ser utilizado como una fuente de información y de guía de los estándares internacionales de contabilidad. El tipo de investigación utilizada fue el enfoque hipotético deductivo, ya que se inició planteando una problemática causada por la ausencia de lineamientos para el diseño de una herramienta contable basada en la Norma Internacional Nº 39 “Instrumentos Financieros: Reconocimiento y Medición”, lo que implicó establecer objetivos de investigación. Con el diseño adoptado se permitió analizar por separado los elementos que intervinieron en el estudio utilizando instrumentos estadísticos. Para este efecto se procedió a la recopilación de información por medio de un cuestionario estructurado, con el propósito de registrar los aspectos relevantes del problema y como consecuencia de los resultados se analizó dicha información para formular un diagnóstico; tomando como base a los contadores de las empresas del sector otras industrias manufactureras ubicadas en la zona metropolitana de San Salvador. El estudio mostró que los contadores del sector en estudio desconocen la aplicación de la NIC 39, por contener procedimientos y fundamentos contables de reciente desarrollo y no haber sido divulgado de forma masiva, ignorando los beneficios que este trae consigo siendo el principal, obtener una acertada valuación de los instrumentos financieros. Conociendo los beneficios los sujetos de estudio opinaron que es necesario elaborar un documento que contenga lineamientos para la implementación de la NIC 39. El uso del presente documento está orientado para la implementación de lineamientos para el reconocimiento, medición y presentación de los instrumentos financieros. Para dar solución a la problemática antes expuesta se sugiere que las personas que están al frente de las empresas del sector “otras industrias manufactureras”, consideren como alternativa el fortalecer el conocimiento de su personal contable, mediante capacitaciones, en cuanto a las Normas Internacionales de Contabilidad.

INST-D 2002. 39 Presentación Laboratorio colombiano de diseño para la artesanía y la pequeña empresa

Presentación digital interactiva. Archivo ejecutable, exe.

Sixty-First Annual Report of the Public Service Commission of South Carolina 1938-39

Each year the South Carolina Public Service Commission reports to the Office of State Budget that includes the agency's mission, goals and objectives to accomplish the mission, and performance measures regarding the goals and objectives.

Opinions of the Supreme Court and Court of Appeals of South Carolina advance sheet no. 39

The Clerk of Court’s Office publishes the South Carolina Advance Sheets that contain the published opinions and orders of the Supreme Court and the Court of Appeals, along with notices, rule changes and other documents of general interest

Executive order no. 2016-39

This executive order by Governor Nikki R. Haley declares that as of October 19, 2016 a State of Emergency exists in South Carolina and directs that the South Carolina Emergency Operations Plan be placed into effect.

Elevated concentration of TNF-a induces trophoblast differentiation in mouse blastocyst outgrowths

Elevated expression of tumour necrosis factora (TNF-a) is associated with adverse pregnancy outcome. This study has examined the expression of TNF-a and its receptors (TNF-Rs) by mouse blastocysts and blastocyst outgrowths from day 4 to 9.5 of pregnancy and investigated the effects of elevated TNF-a on the inner cell mass (ICM) and trophoblast cells of blastocyst outgrowths. RTPCR demonstrated TNF-a mRNA expression from day 7.5 to 9.5, TNF-R1 from day 6.5 to 9.5 and TNF-R2 from day 5.5 to 7.5 of pregnancy, and in situ hybridisation revealed the trophoblast giant cells (TGCs) of the early placenta as the site of TNF-a expression. Day 4 blastocysts were cultured in a physiologically high concentration of TNF-a (100 ng/ml) for 72 h to the outgrowth stage and then compared to blastocysts cultured in media alone. TNF-a-treated blastocyst outgrowths exhibited a significant reduction in ICM cells (mean € SD 23.90€10.42 vs 9.37€7.45, t-test, P<0.0001) with no significant change in the numbers of trophoblast cells (19.97€8.14 vs 21.73€7.79, t-test, P=0.39). Within the trophoblast cell population, the TNF-a-treated outgrowths exhibited a significant increase in multinucleated cells (14.10€5.53 vs 6.37€5.80, t-test, P<0.0001) and a corresponding significant decrease in mononucleated cells (5.87€3.60 vs 15.37€5.87, t-test, P<0.0001). In summary, this study describes the expression of TNF-a and its receptors during the peri-implantation period in the mouse. It also reports that elevated TNF-a restricts ICM proliferation in the blastocyst and changes the ratio of mononucleated to multinucleated trophoblast cells. These findings suggest a mechanism by which increased

The Scored Patient-Generated Subjective Global Assessment (PG-SGA) and its Association with Quality of Life in Ambulatory Patients Receiving Radiotherapy

OBJECTIVE: To evaluate the scored Patient-generated Subjective Global Assessment (PG-SGA) tool as an outcome measure in clinical nutrition practice and determine its association with quality of life (QoL). DESIGN: A prospective 4 week study assessing the nutritional status and QoL of ambulatory patients receiving radiation therapy to the head, neck, rectal or abdominal area. SETTING: Australian radiation oncology facilities. SUBJECTS: Sixty cancer patients aged 24-85 y. INTERVENTION: Scored PG-SGA questionnaire, subjective global assessment (SGA), QoL (EORTC QLQ-C30 version 3). RESULTS: According to SGA, 65.0% (39) of subjects were well-nourished, 28.3% (17) moderately or suspected of being malnourished and 6.7% (4) severely malnourished. PG-SGA score and global QoL were correlated (r=-0.66, P<0.001) at baseline. There was a decrease in nutritional status according to PG-SGA score (P<0.001) and SGA (P<0.001); and a decrease in global QoL (P<0.001) after 4 weeks of radiotherapy. There was a linear trend for change in PG-SGA score (P<0.001) and change in global QoL (P=0.003) between those patients who improved (5%) maintained (56.7%) or deteriorated (33.3%) in nutritional status according to SGA. There was a correlation between change in PG-SGA score and change in QoL after 4 weeks of radiotherapy (r=-0.55, P<0.001). Regression analysis determined that 26% of the variation of change in QoL was explained by change in PG-SGA (P=0.001). CONCLUSION: The scored PG-SGA is a nutrition assessment tool that identifies malnutrition in ambulatory oncology patients receiving radiotherapy and can be used to predict the magnitude of change in QoL.

The effect of gender context on children's social behaviour in a limited resources situation : an observational study

Knowing when to compete and when to cooperate to maximize opportunities for equal access to activities and materials in groups is critical to children's social and cognitive development. The present study examined the individual (gender, social competence) and contextual factors (gender context) that may determine why some children are more successful than others. One hundred and fifty-six children (M age=6.5 years) were divided into 39 groups of four and videotaped while engaged in a task that required them to cooperate in order to view cartoons. Children within all groups were unfamiliar to one another. Groups varied in gender composition (all girls, all boys, or mixed-sex) and social competence (high vs. low). Group composition by gender interaction effects were found. Girls were most successful at gaining viewing time in same-sex groups, and least successful in mixed-sex groups. Conversely, boys were least successful in same-sex groups and most successful in mixed-sex groups. Similar results were also found at the group level of analysis; however, the way in which the resources were distributed differed as a function of group type. Same-sex girl groups were inequitable but efficient whereas same-sex boy groups were more equitable than mixed groups but inefficient compared to same-sex girl groups. Social competence did not influence children's behavior. The findings from the present study highlight the effect of gender context on cooperation and competition and the relevance of adopting an unfamiliar peer paradigm when investigating children's social behavior.