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.

Boletim informativo do Núcleo de Telessaúde SC [edição 39]

A edição nº 39 do informativo do Telessaúde Santa Catarina, publicada no mês de junho de 2016, tem como reportagem principal a discussão sobre o aumento do número de casos de gripes causadas pelo vírus H1N1 e suas formas de prevenção. Esse número traz a última reportagem sobre os profissionais que atuam nas equipes de Saúde da Família, onde é explorado um pouco do universo dos médicos que atuam na atenção básica. Na entrevista, abordamos a luta antimanicomial, tema que ainda merece atenção na nossa sociedade. Na reportagem fotográfica, é possível conferir o projeto Agrofloresta, desenvolvido em uma unidade de saúde do município de Florianópolis.

Intervenção sobre o comportamento do consumo, abuso e dependências das sustâncias psicoativas (SPA) em idade compreendida entre os 15 e 39 anos no PSF de Vila Reis em Cataguases/MG

A Equipe de Saúde da Família da Vila Reis em Cataguases /MG, atende uma população aproximada de 3313 pessoas, 1721 feminino e 1592 masculinos, com o seguinte perfil: 2805 são maiores de 15 anos, na faixa etária de 15 a 39 anos com 1359 pacientes com uso e abuso de Sustâncias Psicoativas (SPA) 745 pacientes para um 54,8%. Para reduzir o elevado índice de pacientes com uso e abuso de Sustâncias Psicoativas (SPA), elaborou-se uma proposta de intervenção sobre o processo de trabalho, estimulando o acolhimento e escuta qualificada. O trabalho foi proposto após da realização do análise situacional e pelo levantamento dos principais problemas de saúde em nossa área de abrangência. Por o método de estimativa rápida realizamos atividade de encontro (discussão e entrevistas) junto à equipe de saúde com lideres representativos da comunidade e lideranças formais e informais, comerciantes, lideres religioso e moradores dos Barrios de Vila Reis, Bela Vista e Carijós com participação dos representantes da prefeitura e secretaria de saúde, nos apojamos na observação ativa em visitas realizadas por nosso agentes comunitários e nas visitas domiciliarias, as informações coletadas nos registros da equipe e na consulta médica que proporcionou conhecer as condições de vida da população do território da equipe de Vila Reis, suas características e ambiente onde moram. Após a identificação o equipe fiz a seleção e priorização dos problemas, realizou o desenho das operações, a identificação dos recursos críticos, a análise da viabilidade e o plano operativo do projeto de intervenção. Foram planejadas ações em saúde, utilizando o método de Planejamento Estratégico Situacional (PES).Depois de analisados os dados e priorizados os problemas, temos que o principal problema a trabalhar foi uso, abuso e dependência das Sustâncias Psicoativas (SPA) na população jovem de 15 a 39 anos. Os nós críticos identificados foram: Baixo nível sócio cultural , Pressão social (desemprego e violência), Estrutura dos serviços de saúde, Processo de trabalho da equipe de saúde inadequado para enfrentar o problema. Foram propostas ações de enfrentamento: "Saber mais" e "Linha de cuidado" que propõe aumentar o nível de informação dos jovens na idade estudada e suas famílias incluindo atividades de promoção e prevenção à saúde referente ao tema

Beam-energy Dependence Of The Directed Flow Of Protons, Antiprotons, And Pions In Au+au Collisions.

Rapidity-odd directed flow (v1) measurements for charged pions, protons, and antiprotons near midrapidity (y=0) are reported in sNN=7.7, 11.5, 19.6, 27, 39, 62.4, and 200 GeV Au+Au collisions as recorded by the STAR detector at the Relativistic Heavy Ion Collider. At intermediate impact parameters, the proton and net-proton slope parameter dv1/dy|y=0 shows a minimum between 11.5 and 19.6 GeV. In addition, the net-proton dv1/dy|y=0 changes sign twice between 7.7 and 39 GeV. The proton and net-proton results qualitatively resemble predictions of a hydrodynamic model with a first-order phase transition from hadronic matter to deconfined matter, and differ from hadronic transport calculations.

Solid Lipid Nanoparticles For Hydrophilic Biotech Drugs: Optimization And Cell Viability Studies (caco-2 & Hepg-2 Cell Lines).

Insulin was used as model protein to developed innovative Solid Lipid Nanoparticles (SLNs) for the delivery of hydrophilic biotech drugs, with potential use in medicinal chemistry. SLNs were prepared by double emulsion with the purpose of promoting stability and enhancing the protein bioavailability. Softisan(®)100 was selected as solid lipid matrix. The surfactants (Tween(®)80, Span(®)80 and Lipoid(®)S75) and insulin were chosen applying a 2(2) factorial design with triplicate of central point, evaluating the influence of dependents variables as polydispersity index (PI), mean particle size (z-AVE), zeta potential (ZP) and encapsulation efficiency (EE) by factorial design using the ANOVA test. Therefore, thermodynamic stability, polymorphism and matrix crystallinity were checked by Differential Scanning Calorimetry (DSC) and Wide Angle X-ray Diffraction (WAXD), whereas the effect of toxicity of SLNs was check in HepG2 and Caco-2 cells. Results showed a mean particle size (z-AVE) width between 294.6 nm and 627.0 nm, a PI in the range of 0.425-0.750, ZP about -3 mV, and the EE between 38.39% and 81.20%. After tempering the bulk lipid (mimicking the end process of production), the lipid showed amorphous characteristics, with a melting point of ca. 30 °C. The toxicity of SLNs was evaluated in two distinct cell lines (HEPG-2 and Caco-2), showing to be dependent on the concentration of particles in HEPG-2 cells, while no toxicity in was reported in Caco-2 cells. SLNs were stable for 24 h in in vitro human serum albumin (HSA) solution. The resulting SLNs fabricated by double emulsion may provide a promising approach for administration of protein therapeutics and antigens.

[climacteric Syndrome In A Northeastern Brazilian City: A Household Survey].

To assess the prevalence of Climacteric Syndrome (CS) in women from a municipality of Northeastern Brazil which is less developed socioeconomically. A prospective household survey was performed in São Luís, Maranhão, Brazil with 1,210 climacteric women aged 45 to 60 years. Interviews were applied using previously tested standard questionnaires from April to July 2008. The severity of climacteric symptoms was analyzed by circulatory and psychological indexes and the latter were associated with menopausal status. Multiple correspondence analysis was used to assess the relation among climacteric symptoms. Most patients were 55 to 60 years old (35.3%), mulatto (37.9%), with 9-11 years of schooling (39.8%), with a partner (56%), Catholic (73.9%) and belonged to the socioeconomic class C (51.1%). The prevalence of CS was 85.9%, and hot flashes (56.4%) and sweating (50.4%) were the most prevalent symptoms. The most frequent psychological symptoms were nervousness (45%) and emotional liability (44.8%). The severity of vasomotor and psychological symptoms was significantly higher during the peri and postmenopausal period (p<0.05). Vaginal dryness (62.7%) was the most prevalent urogenital complaint. The prevalence of CS was high among women from São Luís, Maranhão, Brazil.

Graphene And Carbon Nanotube Nanocomposite For Gene Transfection.

Graphene and carbon nanotube nanocomposite (GCN) was synthesised and applied in gene transfection of pIRES plasmid conjugated with green fluorescent protein (GFP) in NIH-3T3 and NG97 cell lines. The tips of the multi-walled carbon nanotubes (MWCNTs) were exfoliated by oxygen plasma etching, which is also known to attach oxygen content groups on the MWCNT surfaces, changing their hydrophobicity. The nanocomposite was characterised by high resolution scanning electron microscopy; energy-dispersive X-ray, Fourier transform infrared and Raman spectroscopies, as well as zeta potential and particle size analyses using dynamic light scattering. BET adsorption isotherms showed the GCN to have an effective surface area of 38.5m(2)/g. The GCN and pIRES plasmid conjugated with the GFP gene, forming π-stacking when dispersed in water by magnetic stirring, resulting in a helical wrap. The measured zeta potential confirmed that the plasmid was connected to the nanocomposite. The NIH-3T3 and NG97 cell lines could phagocytize this wrap. The gene transfection was characterised by fluorescent protein produced in the cells and pictured by fluorescent microscopy. Before application, we studied GCN cell viability in NIH-3T3 and NG97 line cells using both MTT and Neutral Red uptake assays. Our results suggest that GCN has moderate stability behaviour as colloid solution and has great potential as a gene carrier agent in non-viral based therapy, with low cytotoxicity and good transfection efficiency.

Carbon Nanoparticles For Gene Transfection In Eukaryotic Cell Lines.

For the first time, oxygen terminated cellulose carbon nanoparticles (CCN) was synthesised and applied in gene transfection of pIRES plasmid. The CCN was prepared from catalytic of polyaniline by chemical vapour deposition techniques. This plasmid contains one gene that encodes the green fluorescent protein (GFP) in eukaryotic cells, making them fluorescent. This new nanomaterial and pIRES plasmid formed π-stacking when dispersed in water by magnetic stirring. The frequencies shift in zeta potential confirmed the plasmid strongly connects to the nanomaterial. In vitro tests found that this conjugation was phagocytised by NG97, NIH-3T3 and A549 cell lines making them fluorescent, which was visualised by fluorescent microscopy. Before the transfection test, we studied CCN in cell viability. Both MTT and Neutral Red uptake tests were carried out using NG97, NIH-3T3 and A549 cell lines. Further, we use metabolomics to verify if small amounts of nanomaterial would be enough to cause some cellular damage in NG97 cells. We showed two mechanisms of action by CCN-DNA complex, producing an exogenous protein by the transfected cell and metabolomic changes that contributed by better understanding of glioblastoma, being the major finding of this work. Our results suggested that this nanomaterial has great potential as a gene carrier agent in non-viral based therapy, with low cytotoxicity, good transfection efficiency, and low cell damage in small amounts of nanomaterials in metabolomic tests.

Electronic And Structural Study Of Pt-modified Au Vicinal Surfaces: A Model System For Pt-au Catalysts.

Two single crystalline surfaces of Au vicinal to the (111) plane were modified with Pt and studied using scanning tunneling microscopy (STM) and X-ray photoemission spectroscopy (XPS) in ultra-high vacuum environment. The vicinal surfaces studied are Au(332) and Au(887) and different Pt coverage (θPt) were deposited on each surface. From STM images we determine that Pt deposits on both surfaces as nanoislands with heights ranging from 1 ML to 3 ML depending on θPt. On both surfaces the early growth of Pt ad-islands occurs at the lower part of the step edge, with Pt ad-atoms being incorporated into the steps in some cases. XPS results indicate that partial alloying of Pt occurs at the interface at room temperature and at all coverage, as suggested by the negative chemical shift of Pt 4f core line, indicating an upward shift of the d-band center of the alloyed Pt. Also, the existence of a segregated Pt phase especially at higher coverage is detected by XPS. Sample annealing indicates that the temperature rise promotes a further incorporation of Pt atoms into the Au substrate as supported by STM and XPS results. Additionally, the catalytic activity of different PtAu systems reported in the literature for some electrochemical reactions is discussed considering our findings.