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.

Impact de la cécité sur le système nociceptif

La vision joue un rôle très important dans la prévention du danger. La douleur a aussi pour fonction de prévenir les lésions corporelles. Nous avons donc testé l’hypothèse qu’une hypersensibilité à la douleur découlerait de la cécité en guise de compensation sensorielle. En effet, une littérature exhaustive indique qu’une plasticité intermodale s’opère chez les non-voyants, ce qui module à la hausse la sensibilité de leurs sens résiduels. De plus, plusieurs études montrent que la douleur peut être modulée par la vision et par une privation visuelle temporaire. Dans une première étude, nous avons mesuré les seuils de détection thermique et les seuils de douleur chez des aveugles de naissance et des voyants à l’aide d’une thermode qui permet de chauffer ou de refroidir la peau. Les participants ont aussi eu à quantifier la douleur perçue en réponse à des stimuli laser CO2 et à répondre à des questionnaires mesurant leur attitude face à des situations douloureuses de la vie quotidienne. Les résultats obtenus montrent que les aveugles congénitaux ont des seuils de douleur plus bas et des rapports de douleur plus élevés que leurs congénères voyants. De plus, les résultats psychométriques indiquent que les non-voyants sont plus attentifs à la douleur. Dans une deuxième étude, nous avons mesuré l’impact de l'expérience visuelle sur la perception de la douleur en répliquant la première étude dans un échantillon d’aveugles tardifs. Les résultats montrent que ces derniers sont en tous points similaires aux voyants quant à leur sensibilité à la douleur. Dans une troisième étude, nous avons testé les capacités de discrimination de température des aveugles congénitaux, car la détection de changements rapides de température est cruciale pour éviter les brûlures. Il s’est avéré que les aveugles de naissance ont une discrimination de température plus fine et qu’ils sont plus sensibles à la sommation spatiale de la chaleur. Dans une quatrième étude, nous avons examiné la contribution des fibres A∂ et C au traitement nociceptif des non-voyants, car ces récepteurs signalent la première et la deuxième douleur, respectivement. Nous avons observé que les aveugles congénitaux détectent plus facilement et répondent plus rapidement aux sensations générées par l’activation des fibres C. Dans une cinquième et dernière étude, nous avons sondé les changements potentiels qu’entrainerait la perte de vision dans la modulation descendante des intrants nociceptifs en mesurant les effets de l’appréhension d’un stimulus nocif sur la perception de la douleur. Les résultats montrent que, contrairement aux voyants, les aveugles congénitaux voient leur douleur exacerbée par l’incertitude face au danger, suggérant ainsi que la modulation centrale de la douleur est facilitée chez ces derniers. En gros, ces travaux indiquent que l’absence d’expérience visuelle, plutôt que la cécité, entraine une hausse de la sensibilité nociceptive, ce qui apporte une autre dimension au modèle d’intégration multi-sensorielle de la vision et de la douleur.

Ruchy gałek ocznych i gesty jako korelaty przetwarzania języka w tłumaczeniu konsekutywnym i symultanicznym

Wydział Anglistyki

Social buffering of fear in zebrafish

Tese de Doutoramento em Biologia Comportamental apresentada ao ISPA - Instituto Universitário

Cerâmica de Santo Antônio do Potengi: entre tradição e modernidade

In the Rio Grande do Norte, the craftsmanship is generating of economy, it involves a significant number of people and is diversified in its raw materials and particular type. As reference of the craft local, the ceramics supplied the primary necessities in the utilitarian domestic servants, acquired piety in the religious figures, were toy in infantile amusements and, finally, gained status of pure ornament. By its historical representation, the district of Santo Antônio do Potengi is considered the most important center of manufacture of craftpottery in the State. The work of the potters continues in that locality anchored between the familiar inheritance and the participation each more influential time of the public politics destined to the sector situation verified for visible alterations in the shape of the pottery from the decade of 1990 with the implantation of a cooperative destined to the collective production. We observe in this passage, that such actions in the measure where they objectify to structuralize conditions ideal to support the artisan making, do not benefit in significant way the social development them craftsmen. It is important not to lose of sight that exists some involved dimensions in this process and that these surpass the common interest for the object and the consequent economic connotation of its commercialization. They are knowledge that imply in the access to raw materials, in the peculiar of the formal aspects and productive methods, in the contextual relations organized to defend the survival of the activity

Vai morrer o meu menino - Paralisado, doente, isolado, exclusivo, desejado e amado: Estudo de um processo de comunicação num universo simbiótico

Dissertação de Mestrado apresentada ao Instituto Superior de Psicologia Aplicada para obtenção de grau de Mestre na especialidade de Psicologia Clínica.

Comparing reading processes on e-ink displays and print

E-book reading devices open new possibilities in the field of reading. More activities than just reading a book can be performed with a single electronic device. For a long time, electronic reading devices have not been favored because their active LCD displays used to have a relatively low contrast. The new generation of electronic reading devices differs from earlier ones in the nature of the display: active LCD displays have been replaced with displays based on e-ink technology, which has display properties closer to that of printed paper. Moreover, e-ink technology has higher power efficiency, thereby increasing battery life and reducing weight. At first sight, the display looks similar to paper print, but the question remains whether the reading behavior also is equal to that of reading a printed book. In the present study, we analyzed and compared reading behavior on e-reader displays and on printed paper. The results suggest that the reading behavior on e-readers is indeed very similar to the reading behavior on print. Participants shared similar proportions of regressive saccades while reading on e-readers and print. Significant differences in fixation duration suggest that e-readers, in some situations, may even provide better legibility.

Corpos tatuados : experiências sensíveis em realidade aumentada móvel

Tese (doutorado)—Universidade de Brasília, Instituto de Artes, Programa de Pós-Graduação em Artes, 2015.

O espaço público como elemento agregador de uma augi

Dissertação para obtenção do grau de Mestre em Arquitectura, apresentada na Universidade de Lisboa - Faculdade de Arquitectura.

Connectivity patterns inferred from the genetic structure of white seabream (Diplodus sargus L.)

Themarine environment seems, at first sight, to be a homogeneousmediumlacking barriers to species dispersal. Nevertheless, populations of marine species show varying levels of gene flow and population differentiation, so barriers to gene flow can often be detected. Weaimto elucidate the role of oceanographical factors ingenerating connectivity among populations shaping the phylogeographical patterns in the marine realm, which is not only a topic of considerable interest for understanding the evolution ofmarine biodiversity but also formanagement and conservation of marine life. For this proposal,we investigate the genetic structure and connectivity between continental and insular populations ofwhite seabreamin North East Atlantic (NEA) and Mediterranean Sea (MS) aswell as the influence of historical and contemporary factors in this scenario using mitochondrial (cytochrome b) and nuclear (a set of 9 microsatellite) molecular markers. Azores population appeared genetically differentiated in a single cluster using Structure analysis. This result was corroborated by Principal Component Analysis (PCA) and Monmonier algorithm which suggested a boundary to gene flow, isolating this locality. Azorean population also shows the highest significant values of FST and genetic distances for both molecular markers (microsatellites and mtDNA). We suggest that the breakdown of effective genetic exchange between Azores and the others' samples could be explained simultaneously by hydrographic (deep water) and hydrodynamic (isolating current regimes) factors acting as barriers to the free dispersal of white seabream(adults and larvae) and by historical factors which could be favoured for the survival of Azorean white seabream population at the last glaciation. Mediterranean islands show similar genetic diversity to the neighbouring continental samples and nonsignificant genetic differences. Proximity to continental coasts and the current system could promote an optimal larval dispersion among Mediterranean islands (Mallorca and Castellamare) and coasts with high gene flow.

Ingestion rates of Artemia nauplii for different larval stages of Macrobrachium rosenbergii

The functional response between ingestion rate and food concentration was determined for each larval stage of Macrobrachium rosenbergii. Artemia franciscana nauplii were supplied at 2,4, 6, 8, 10 and 12 per milliliter. The nauplii were counted by sight using a Pasteur pipette and transferred to Petri dishes containing 40 ml of brackish water (12 parts per thousand) lying on the top of black plastic. One larva at each stage was individually placed into each Petri dish containing different food density. After 24 h, each larva was removed from the Petri dish and the leftover nauplii were counted. The amount consumed was determined by the difference between the initial and final number of nauplii. Ingestion rate (I) increased as food density (P) increased and was defined by the model I=I-m(1-e(-kP)). The results suggest four levels of ingestion during larval development. The first level includes stages II, III and IV, with average maximum consumption of about 40 nauplii/day; the second level includes stages V and VI, with consumption of approximately 55 nauplii/day; the third level includes stages VII and VIII, with consumption of 80-100 nauplii/day. The fourth level includes stages IX, X and XI, in which the high values for maximum ingestion (Im) exceed the load capacity of the medium. The low values for constant k (that may correspond to the adaptability of the food to prey characteristics, such as, size, mobility, etc.) obtained for stages IX, X and XI indicated that Artemia is not an adequate prey and there is necessity of a supplementary diet. The best relationship between predator and prey seemed to occur during stage IV Results obtained in the present work may subsidize future researches and serve as a guideline for practical considerations of feeding rates. (C) 2003 Elsevier B.V. B.V. All rights reserved.

Liberdade religiosa na Constituinte de 1823 : atores e debates

Dissertação (mestrado)—Universidade de Brasília, Departamento de História, Programa de Pós-Graduação em História, 2016.

Clinical characteristics and selection of treatment modality for patients with vitreomacular traction:real-world implementation of NICE guidance (TA297)

Aim: To investigate the qualitative aspects in patient selection and the quantitative impact of disease burden in real world treatment of vitreomacular traction (VMT) and implementation of the National Institute for Health and Care Excellence (NICE) guidance (TA297). Methods: A monocentric, retrospective review of consecutive patients undergoing optical coherence tomography (OCT) imaging over a 3 month period. Patients with VMT in at least one eye were identified for further data collection on laterality, visual acuity, symptoms, presence of epiretinal membrane, macular hole and treatment selection. Results: A total of 3472 patients underwent OCT imaging with a total of 6878 eyes scanned. Out of 87 patients, 74 patients had unilateral VMT (38 right, 36 left) and 13 patients had bilateral VMT. Eighteen patients with unilateral VMT satisfied NICE criteria of severe sight problems in the affected eye. Eight were managed for a coexisting pathology, one refused treatment, one patient did not attend, two closed spontaneously, and one received ocriplasmin prior to the study start date. Only two patients with unilateral VMT received ocriplasmin and three underwent vitrectomy. Those failing to meet NICE criteria for unilateral VMT were predominantly asymptomatic (n=49) or had coexisting ERM (n=5) or both (n=2). Conclusion: Ocriplasmin provides an alternative treatment for patients with symptomatic VMT. Our data shows that the majority of patients with VMT do not meet NICE TA297 primarily due to lack of symptoms. Those meeting NICE criteria, but not treated, tended to have coexisting macular pathology. Variation in patient selection due to subjective factors not outlined in NICE guidance suggests that real world outcomes of ocriplasmin therapy should be interpreted with caution.

Double blind test series

Braille is a communication tool in decline, in America by 80% since 1950, and in the UK to the extent that only 1% of blind people are now thought to read Braille.1, 2 There are a variety of causal factors, including the phasing out of Braille instruction due to the educational mainstreaming of blind children and the resistance to learning Braille by those who lose sight later in life.3Braille is a writing system of raised dots that allows blind people to read and write tactilely. Each Braille character comprises a cell of six potentially raised dots, two dots across and three dots down. It is designed only to communicate the message and does not convey the tonality provided by visual fonts.However, in his book Design Meets Disability, Graham Pullin, observes that: “Braille is interesting and beautiful, as abstract visual and tactile decoration, intriguing and indecipherable to the nonreader ” and continues; “…braille could be decorative for sighted people.”4I assert that the increasing abandonment of Braille frees it from its restrictive constraints, opening it to exploration and experimentation, and that this may result in Braille becoming dynamic expression for the sighted, as well as the partially sighted and blind.Printmaking is well suited for this exploration. Printmaking processes and techniques can result in prints aesthetically compelling to both senses of sight and touch. Established approaches, such as flocking, varnishes, puff-ink, embossing and die cut, combined with experiments in new techniques in laser cutting and 3D printing, create visually and texturally vibrant prints.In this paper I will detail my systematic investigation of sensually expressive printmaking concentrating on the issues surrounding Braille as a printmaking design element paying particular attention to the approaches and techniques used not only in producing its visual style but to those techniques used to keep it integrally tactile.

Testing times

The paper describes the experimental genesis of a series of prints that examines how sight influences perception, designed to engage an audience of varying visual abilities.