Classes sociais e eleições presidenciais no Brasil contemporâneo (2002-2010)

This work aims to analyze, in terms of class, the social composition of the constituency of the presidential candidates of the Workers Party in 2002, 2006 and 2010 elections. Such research object is constructed from a preliminary critical debate with recent Brazilian electoral studies, especially the literature on the infl uence of social programs on voting and Singer’s formulations about the lulismo phenomenon. Incorporating advances and pointing out gaps in such research efforts, is formulated a roadmap for empirical research constituted of three key elements - the measure ment of the dimensions of class structure in Brazilian capitalism; the observation of material interests related to the constituents locations of such structure; the development of measures of association between the insertion in class groupings and indivi dual voting behavior. Based on the neo - Marxist approach of class analysis, especially as formulated by Wright, it is made an adaptation of the typology formulated by such approach (mainly developed by Santos to the Brazilian case) to the data available fro m databases of censuses of 2000 and 2010. This theoretical construct reveals that during the period considered for the analysis, the structure of class - relations in Brazil became more proletarized and consequently had a decrease of the dimensions of the de stitute class locations. In addition, it was found, in relation to the objective class interests, widespread increments of economic welfare that allowed advances in relation to the material conditions of the proletariat, without, however, incurring losses to the privileged class positions. Such changes in the structural sphere focused in various ways on the political arena. Based on an adaptation to electoral analysis of the concept of "class formation", also formulated by Wright, associated with the use of techniques of ecological inference (especially those proposed by King and associates), it was possible to draw up an overview of class voting in period studied. As main results, three general patterns of individual voting behavior, related to each of the three analyzed class groupings were identified - a contraposition against PT candidates, by voters in privileged class locations; the adhesion, recurring throughout the study period, of workers to Lula and Dilma Rousseff; a favorable electoral shift unde rtaken by economically deprived voters in favor of those candidatures in the 2006 election.

Mortalidade segundo sua causa de morte e seus determinantes: uma análise para as capitais brasileiras e municípios do nordeste do Brasil, 2000 e 2010

This dissertation considered the development of two papers, both related to mortality in Brazil. In the first article, "The context of mortality according to the three broad groups of causes of death in Brazilian capitals, 2000 and 2010", the objective was to analyze the mortality rate according to the three major groups of causes of death in Brazilian capitals. In the second article, "Typology and characteristics of mortality from external causes in the municipalities in the Northeast of Brazil, 2000 and 2010", it was built up a typology for the Northeastern municipalities taking into account information on mortality from external causes and a set of indicators related to socioeconomic, demographic, and infrastructure aspects of such municipalities, both articles for the years 2000 and 2010. Thus, we used data from the Mortality Information System of the Ministry of Health. Furthermore, it was used information from the Demographic Census for those years. The variables relating to socioeconomic and demographic conditions used in this study were those available on the home page of the United Nations Program for Development. The variables relating to socioeconomic and demographic conditions used in this study were those available on the home page of the United Nations Program for Development. Was used in Article 1 the pro-rata distribution method to accomplish the redistribution of ill-defined causes. Moreover, made use of the technique of cluster analysis with the aim of grouping the capital that had proportions of deaths from ill-defined causes similar to each other. Already in Section 2, we used the technique of Empirical Bayesian estimation; spatial statistics technique; and finally, the Grade of Membership method to find types of municipalities from information on mortality from external causes associated with socioeconomic, demographic and infrastructure variables. As the main results, it stands out in Article 1, in relation to data quality, we observed the formation of four groups of similar capital between themselves, as the proportion of illdefined causes. Regarding the behavior of mortality, according to the three major groups of causes of death, it was noted both for 2000 and for 2010 the prevalence of deaths from noncommunicable diseases for both sexes, although the reduction was identified rates in some of the capitals. Communicable diseases stood out as the second cause of death among women. Also, we found that deaths due to external causes are responsible for the second cause of death among men, as well as presenting an increase among women. As for the Article 2, stands out, in general, not just an extension of mortality from external causes in the municipalities, as well as an enlargement of the configurator stain existence of external cause deaths for the whole area of Northeast. Regarding the typology of municipalities, three vi extreme profiles were buit: the profile 1, which comprises municipalities with high rates of mortality from external causes and the best social indicators; the profile 2, that was composed of municipalities that are characterized by having low mortality rates from external causes and the lowest social indicators; and the profile 3, that brings together municipalities with intermediate mortality rates and median values considered in relation to social indicators. Although we have not seen changes in the characteristics of the profiles, we observed an increase in the proportion of municipalities that belong to the extreme profile 3, taking into account the mixed profiles.

Distribuição e uso de habitat por peixes recifais em um gradiente ambiental: estudo de caso em recifes areníticos

There are several abiotic factors reported in the literature as regulators of the distribution of fish species in marine environments. Among them stand out structural complexity of habitat, benthic composition, depth and distance from the coast are usually reported as positive influencers in the diversity of difentes species, including reef fish. These are dominant elements in reef systems and considered high ecological and socioeconomic importance. Understanding how the above factors influence the distribution and habitat use of reef fish communities are important for their management and conservation. Thus, this study aims to evaluate the influence of these variables on the community of reef fishes along an environmental gradient of depth and distance from shore base in sandstone reefs in the coast of state of Rio Grande do Norte, Brazil. These variables are also used for creating a simple predictive model reef fish biomass for the environment studied. Data collection was performed through visual surveys in situ, and recorded environmental data (structural complexity of habitat, type of coverage of the substrate, benthic invertebrates) and ecological (wealth, abundance and reef fish size classes). As a complement, information on the diet were raised through literature and the biomass was estimated from the length-weight relationship of each species. Overall, the reefs showed a low coverage by corals and the Shallow reefs, Intermediate I and II dominated by algae and the Funds by algae and sponges. The complexity has increased along the gradient and positively influenced the species richness and abundance. Both attributes influenced in the structure of the reef fish community, increasing the richness, abundance and biomass of fish as well as differentiating the trophic structure of the community along the depth gradient and distance from the coast. Distribution and use of habitat by recifas fish was associated with food availability. The predictor model identified depth, roughness and coverage for foliose algae, calcareous algae and soft corals as the most significant variables influencing in the biomass of reef fish. In short, the description and understanding of these patterns are important steps to elucidate the ecological processes. In this sense, our approach provides a new understanding of the structure of the reef fish community of Rio Grande do Norte, allowing understand a part of a whole and assist future monitoring actions, evaluation, management and conservation of these and other reefs of Brazil.

Efeito de diferentes divisões territoriais na flutuação aleatória de indicadores socioeconômicos relacionados à determinação social da saúde

This research aimed to analyse the effect of different territorial divisions in the random fluctuation of socio-economic indicators related to social determinants of health. This is an ecological study resulting from a combination of statistical methods including individuated and aggregate data analysis, using five databases derived from the database of the Brazilian demographic census 2010: overall results of the sample by weighting area. These data were grouped into the following levels: households; weighting areas; cities; Immediate Urban Associated Regions and Intermediate Urban Associated Regions. A theoretical model related to social determinants of health was used, with the dependent variable Household with death and as independent variables: Black race; Income; Childcare and school no attendance; Illiteracy; and Low schooling. The data was analysed in a model related to social determinants of health, using Poisson regression in individual basis, multilevel Poisson regression and multiple linear regression in light of the theoretical framework of the area. It was identified a greater proportion of households with deaths among those with at least one black resident, lower-income, illiterate, who do not attend or attended school or day-care and less educated. The analysis of the adjusted model showed that most adjusted prevalence ratio was related to Income, where there is a risk value of 1.33 for households with at least one resident with lower average personal income to R$ 655,00 (Brazilian current). The multilevel analysis demonstrated that there was a context effect when the variables were subjected to the effects of areas, insofar as the random effects were significant for all models and with different prevalence rates being higher in the areas with smaller dimensions - Weighting areas with coefficient of 0.035 and Cities with coefficient of 0.024. The ecological analyses have shown that the variable Income and Low schooling presented explanatory potential for the outcome on all models, having income greater power to determine the household deaths, especially in models related to Immediate Urban Associated Regions with a standardized coefficient of -0.616 and regions intermediate urban associated regions with a standardized coefficient of -0.618. It was concluded that there was a context effect on the random fluctuation of the socioeconomic indicators related to social determinants of health. This effect was explained by the characteristics of territorial divisions and individuals who live or work there. Context effects were better identified in the areas with smaller dimensions, which are more favourable to explain phenomena related to social determinants of health, especially in studies of societies marked by social inequalities. The composition effects were better identified in the Regions of Urban Articulation, shaped through mechanisms similar to the phenomenon under study.

Estudo preliminar sobre a densidade de primatas no sul do Parque Nacional das Quirimbas, Moçambique

O Parque Nacional das Quirimbas (PNQ) é a primeira e única área com estatuto de Parque Nacional no norte de Moçambique. A necessidade de estudar mamíferos de médio e grande porte fez deste trabalho o primeiro estudo dedicado à densidade de primatas no sul do PNQ. De Outubro de 2014 a Janeiro de 2015 foram realizados, em duas áreas do sul do PNQ, Taratibu e Mareja, censos segundo o método de amostragem de distâncias de transectos lineares. As densidades estimadas de cada uma das espécies estudadas, Papio cynocephalus, Cercophitecus albogularis e Chlorocebus pygerythrus, revelaram ser mais elevadas em Mareja do que em Taratibu, área caracterizada pela presença de inselbergs. No total das duas áreas de estudo (sul do PNQ) a estimativa da densidade foi de 12,4855 indivíduos/km2 para P. cynocephalus, de 2,8700 indivíduos/km2 para C. albogularis e de 0,5172 indivíduos/km2 para C. pygerythrus. Estas estimativas quando comparadas com o único estudo geral sobre a densidade de mamíferos presente no PNQ, revelam ser mais elevadas. Uma vez que o método utilizado no presente estudo, permitiu uma maior facilidade na visualização direta de primatas e um maior número de indivíduos avistados, podemos concluir que estes valores de estimativas de densidade poderão ser mais fiáveis que os obtidos anteriormente para esta zona. As densidades obtidas quando comparadas com outros estudos mostram ser mais elevadas no caso P. cynocephalus, o que poderá fazer do PNQ uma área de valor inestimável e de grande importância para a conservação desta espécie, e mais baixas no que toca à espécie C. albogularis, o que poderá indicar um declíneo desta população. Relativamente a C. pygerythrus, ainda que o número de avistamentos tenha sido reduzido, a estimativa da densidade obtida segue a tendência de estabilidade da população.

Estrutura e dinâmica de populações de Hydrochoerus hydrochaeris (Linnaeus, 1766) (Rodentia) em duas áreas urbanas no norte do Paraná, Brasil

This study aimed to evaluate the population ecology of Hydrochoerus hydrochaeris (Linnaeus, 1766) in two urban areas in the north of Paraná, an open and other protected by assessing the effects of these two different types of environments on the structure and dynamics of the population and its implications for conservation of the species. The monitoring of the populations were performed monthly between June 2014 and March 2015 in Jaboti Lake Park (Apucarana / PR) and Conservation Unit Parque Arthur Thomas (Londrina / PR). To conduct the survey population data was used the methodology of total census (direct counting of individuals).They were evaluated ecological parameters of the populations of capybaras, such as ecological density, abundance, age distribution and birth rate, as well as performed the analysis of the landscape. It was applied to analysis of variance (ANOVA) to test the differences between the averages of the abundance of each age group per year of observation, as well as the differences between the average ecological density over the years of observation. The standard relationship between the use of classes and land use in the landscape and the ecological parameters of the capybara populations was evaluated by Principal Component Analysis (PCA). The trend of variation of average abundance over time to Thomas Arthur Park revealed abrupt decrease of the population in a short period of time (2014 16 ± 9, 14 ± 1 and 2015 7±1) as well as ecological density in 2015 (0.05 ind./ha). On the other hand, the Jaboti Lake Park, showed an increase in absolute abundance, with marked recovery of the population in the same period (2014 38±8,30 and 2015 45±1,73) and coming up with an ecological density in 2015 (2 ind ./ha). The birth rate found Lake Park Jaboti was superior to Arthur Thomas Park, which had a negative rate between 2012 and 2015. The use and land cover analysis showed significant differences from the point of view of the relative contribution of landscape elements in the spatial heterogeneity. Arthur Thomas Park shows areas of dense vegetation and urban areas relatively higher than those observed in Jaboti Lake Park that revealed relatively higher proportions of the areas of agriculture / field and exposed soil. Thus, the present study revealed that the local population structure is directly related to the spatial characteristics of both studied landscapes, as can be seen by the greater abundance and density seen in Jaboti Lake Park compared to Arthur Thomas Park in recent years of study.

Análisis costo-volumen-utilidad para la toma de decisiones en la pequeña empresa fabricante de productos de cuero y conexos en el área metropolítana de San Salvador. Caso ilustrativo.

Las pequeñas empresas fabricante de artículos de cuero y conexos del Área Metropolitana de San Salvador enfrentan diversos factores externos que impiden el crecimiento de las actividades fabriles que desarrollan, afectando los ingresos monetarios que perciben debido que se ven limitadas en la toma de decisiones para adaptar los precios de venta, las erogaciones operativas y de producción a las nuevas exigencias del mercado, sumado a eso los procesos de elección de alternativas se ven afectados, porque las fundamentan en los sistemas de costeo comúnmente utilizados de forma tradicional, diseñados únicamente para reportes financieros y, de forma limitada, con datos e información que pueda utilizarse para fines administrativos, por lo que no brindan reportes oportunos que permitan la correcta administración de costos. En el desarrollo de la investigación se procedió a identificar los elementos teóricos relacionados con las generalidades de los pequeños negocios del sector antes descrito, así mismo conceptos referentes a la administración de costos, generalidades del Análisis Costo-Volumen-Utilidad y la toma de decisiones, entre otros. Además, se efectuó un diagnóstico de la situación actual de las entidades bajo indagación con la finalidad de conocer la problemática y deficiencias en las que se encuentran este tipo de entidades referentes a la administración de costos, de forma adicional se utilizó el método científico para obtener los datos que sirvieron en el desarrollo de la propuesta, se empleó el análisis y la síntesis con la finalidad de estudiar la información recolectada, aplicando la investigación de tipo correlacional debido que permite determinar el grado de asociación que existe entre dos o más variables. Las instituciones clasificadas como pequeña empresa del sector bajo estudio fueron tomadas como universo, debido a la cantidad de entes registrados según la Dirección General de Estadísticas y Censos (DIGESTYC) por lo que se hizo uso del censo para la investigación y como unidades de análisis a los administradores y/o contadores. Para llevar a cabo la recolección de datos se utilizó una encuesta y guía de entrevista las cuales fueron completadas por las unidades de análisis referidas anteriormente. A través de la información obtenida de las unidades en estudio, se concluyó que un alto porcentaje de las empresas están en la total disposición de aplicar un método de gestión de costos que les permita visualizar de forma correcta los márgenes de rentabilidad y así planificar los cursos de acción respectivos por lo que se recomendó la aplicación de un programa de adestramiento a todos los gerentes y contadores de las empresas del sector en estudio en donde se presenten las ventajas y beneficios que se obtienen de implementar el Análisis Costo-Volumen-Utilidad en la elección de alternativas de inversión y financiamiento. Finalmente se desarrolló un plan de capacitación dirigido al personal de “CINCHOS LAHAMP”, con el objetivo de dar a conocer los beneficios de aplicar el análisis propuesto; el uso adecuado de los datos obtenidos, todo esto por medio de la formulación de un plan de implementación para llevarlo a la práctica.

Projeto raia de fogo: aspectos populacionais da raia de fogo (Dasyatis marianae Gomes, Rosa & Gadig, 2000) e pesca de elasmobrânquios no complexo recifal do Parracho de Maracajaú

The species Dasyatis marianae inhabits coastal areas associated with coral reefs, considered endemic to the northeast of Brazil, occurring from the State of Maranhão to the south of Bahia. Specimens of this species are commonly sighted by divers and fishermen in the area of Maracajaú reefs, a complex reef that is part of the Environmental Protection Area of Coral Reefs (EPACR), which was developed in this study about the ecology and biology of the D. marianae, in order to characterize aspects of population structure in the area of the reef complex of Parracho de Maracajaú. We analyzed 120 specimens caught by artisanal fishing site of the size, weight, sex, stage of maturity and stomach contents. Most subjects were adult males (1.7:1) and was more abundant for rays with lengths between 25 and 29cm of LD, where females reach larger sizes, a feature common to other rays. The largest specimens were captured in the area of seagrass, which is preferred for the species. The distribution of species in the area showed an ontogenetic and sexual segregation, where the youthful occur near the beach, which is a likely area for nursery and growth of the adult females prevail in the seagrass, which apparently has a high prey availability, and Adult males are more distant, a higher proportion occurring in outlying areas, suggesting a habit more exploratory than the females. The evaluation of the reproductive system indicated 3 reproductive cycles per year, one young per pregnancy, and showed that the mature males were smaller than females. The cubs of D. marianae size at birth 12 to 15cm LD. As for diet, the species was characterized as carnivorous crustacean specialist. The performance of visual censuses in different localities allowed to evaluate the density of D. marianae in different environments of the complex. The species occurs in greater numbers in seagrass, environment very important for the conservation of the species. 100 individuals of D. marianae marked in reef complex area enrolled in a recapture rate of 3%. Some behavioral aspects were evaluated, as diurnal pattern of activity, interaction with cleaning and fish Pomacanthus paru followers as Lutjanus analis and Carangoides bartholomaei. Overall, much of the information obtained should be used for management of the species

Censo Nacional: compilación de las disposiciones legales, ejecutivas y administrativas, que sirven de guía á todas las personas que desempeñen cargos en el levantamiento del censo

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Población anidante e impacto en la pesca artesanal del cormorán neotropical Phalacrocorax brasilianus (Suliformes:Phalacrocoracidae), en el sitio Ramsar Cerrón Grande, El Salvador.

El cormorán neotropical (Phalacrocorax brasilianus) es una especie de ave acuática abundante en los humedales de El Salvador. La depredación de peces que realiza en los ecosistemas acuáticos, está generando un conflicto con los pescadores que asocian la disminución de la pesca con la conducta depredadora del ave. Entre abril de 2010 a febrero de 2011, se realizó una investigación tendiente a conocer el estado de la población de P. brasilianus en el Sitio Ramsar Embalse Cerrón Grande, El Salvador. El estudio se desarrolló por medio de cinco censos y recolecta de ejemplares, estos últimos se utilizaron para analizar el contenido estomacal. El máximo de ejemplares contabilizados fue de 28,063 individuos y 3,000 parejas reproductoras. Se recolectaron 266 ejemplares, de los cuales, 207 contenían peces en sus estómagos,cuyo peso individual varío de 2 a 307 g ±52 g.Se encontró un total de 1,078 ejemplares de peces correspondiente a diez especies, cuatro de ellas obtuvieron los mayores valores de abundancia: bagre (Cathorops steindachneri)con 29%, seguido por guapote (Parachromis managuensis) con 25%, tilapia (Oreochromis niloticus) con 22% y plateada (Astianax aeneus, Roeboides bouchellei) con 21%. ABSTRACT: The neotropical cormorant (Phalacrocorax brasilianus) is a species of waterfowl abundant in the wetlands of El Salvador. Fish predation on aquatic ecosystems is generating a conflict with fishermen that associating declining fishing with predatory behavior of this bird. From April 2010 to February 2011, an investigation was conducted aimed at knowing the state of the population of P. brasilianus in the Ramsar wetland Cerron Grande, El Salvador. The study was conducted through counting and collecting of birds, to analyze the stomachic contents. The maximum recorded was 28.063 individuals and 3,000 breeding pairs. 266 birds were collected, on 207 it found fish in their stomachs, whose individual weight ranged from 2-307 g ± 52 g. A total of 1,078 fish specimens was found, from ten species, four of them obtained the highest values of abundance: bagre (Cathorops steindachneri) with 29%, followed by guapote (Parachromis managuensis) with 25%,tilapia (Oreochromis niloticus) with 22% and plateada (Astyanax aeneus, Roeboides bouchellei) with 31%.

Comunidades de aves em galerias ripícolas mediterrânicas do Sul de Portugal

Conhecer os requisitos ambientais por parte das espécies demonstrou ser essencial em disciplinas como a ecologia e a biologia da conservação. O presente estudo visa estudar as respostas e dependência das comunidades de aves em relação às galerias ripícolas mediterrânicas. Para tal utilizaram-se dados recolhidos pelo River Habitat Survey (RHS) e por censos por pontos de escuta, em três ribeiras no sul de Portugal. Os dados ambientais foram estruturados em matrizes de acordo com as características físicas da ribeira e das margens, e modificações antropogénicas. Enquanto os dados biológicos foram agrupados em guildas: alimentação e ocupação vertical do habitat ("estrato"). Através de análises canónicas aos a dos estruturados obtiveram-se correlações válidas entre as matrizes ambientais e as guildas, nomeadamente para indivíduos directamente dependentes da água e planadores ("aéreas"), provando a validade da metodologia e o potencial da combinação destas duas técnicas. ABSTRACT; Understanding species habitat requirements has proved to be essential in ecology and conservation biology. The present report aims to examine the responses and dependence we used data collected by River Habitat Survey (RHS) and point count censuses in three rivers in southern Portugal. The environmental data were structured in matrices according to physical characteristics of the stream, the banks and anthropogenic modifications, whilst biological data was grouped into guilds: foraging and occupation ("estate"). Through canonical analysis to structured data we obtained valid correlations between the environmental variables and species guilds, particularly for those directly dependent on water and gliders ("aéreas"), proving the validity of the methodology and the potential of these two techniques working together.

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.

Incidencia de las transferencias de remesas que se realizan a través de la Cooperativa Jardín Azuayo, en la expansión y democratización del crédito en la provincia del Azuay durante el período 2008-200|4

Históricamente, en el Ecuador, la Provincia del Azuay es la de mayor experiencia emigratoria hacia el exterior y la que se ha beneficiado de importantes flujos de remesas, mismas que se incrementaron notablementecon la emigración provocada por la crisis económica de finales de la década de los noventa, llegando a representar en el año 2014 USD$ 540 millones de dólares. Esto, sumado a la desconfianza en el sector bancario, generó el nacimiento y crecimiento de muchas Cooperativas de Ahorro y Crédito como es el caso de Jardín Azuayo, que se constituyó en el año 1993 a raíz del desastre de la Josefina. Además, las remesas que se transfieren a través de las cooperativas tienen un notable incremento, contribuyendo los aspectos mencionados a la expansión y democratización del crédito, y al desarrollo de la provincia. En la presente investigación se utilizó información secundaria, proveniente de la Superintendencia de Bancos y Seguros, Superintendencia de Economía Popular y Solidaria, Banco Central del Ecuador, Instituto Nacional de Estadísticas y Censos, Cooperativa de Ahorro y Crédito Jardín Azuayo, entre otros. Además se trabajó con una muestra de créditos concedidos por la Cooperativa Jardín Azuayo. Los resultados obtenidos permiten visualizar la expansión democratización del crédito yel verdadero destino de éste y proporcionan los elementos para el establecimiento de políticas que permitan el apoyo a las Cooperativas y a los sectores que requieren el financiamiento, especialmente para fines productivos.

Toponímia da vila de Porto de Mós : (1880-2015) : ecos de memória

A investigação insere-se no Mestrado em Estudos do Património, da Universidade Aberta, visando a origem, significado e memórias da vila de Porto de Mós, através da análise da sua toponímia no período que medeia os anos de 1880 a 2015. O vasto período em estudo requereu uma demarcação das datas significativas da História e a consequente perpetuação das referências nacionais e locais nas placas toponímicas. O estudo teve como suporte a recolha e a explicação dos topónimos de Porto de Mós, numa pesquisa de campo, com o apoio do registo em atas de sessão da Câmara Municipal, mapas da vila, bem como na recolha de depoimentos orais. Foi estudada a evolução demográfica e o crescimento urbano, observados nos censos e em bibliografia. A reconstituição histórica Portomosense foi feita a partir de narrativas, inquéritos e registos documentais. O levantamento dos topónimos permitiu acompanhar as alterações políticas e económicas, ao longo de mais de cem anos da vila de Porto de Mós.

Distribución local de las aves rapaces diurnas en el Parque Nacional El Imposible, El Salvador

El Parque Nacional El Imposible, ubicado en el extremo sudoeste de El Salvador, en el departamento de Ahuachapán. La investigación de campo comprendió 72 censos durante los meses de marzo a agosto de 2001, para identificar las diferentes especies de aves rapaces diurnas. Para realizar las observaciones se siguió la metodología empleada por el Peregrin Fund en el Parque Nacional Tikal, Guatemala, entre de 1988 a 1992, utilizando dos técnicas básicas: (1) reconocimiento de aves por transectos, y (2) observación desde un punto fijo. Cada técnica fue modificada para las condiciones topográficas del parque y el tiempo que duró la investigación. Se establecieron 12 Rutas en toda el área. Cada una formada por 2 transectos y un punto fijo. Cada transecto y punto fueron marcados en un mapa del área en escala de 1:25,000 para la elaboración de mapas de distribución local de cada especie. Se registraron un total de 24 especies de aves rapaces diurnas, ubicadas en los Ordenes Falconiformes y Ciconiiformes, 16 de la familia Accipitridae, 5 de la Falconidae, y 3 de la Cathartidae. Las especies con mayor abundancia relativa, densidad poblacional y frecuencia de ocurrencia, pertenecen a la familia Cathartidae, en segundo lugar se encuentran los Accipitridae, y finalmente los Falconidae. Las horas en las que se detectaron los individuos de las especies fueron bien variadas, desde antes del amanecer hasta horas crepusculares, sobre todo para las aves residentes. La detección en horas para las especies migratorias es bien específica, ya que la gran mayoría fue registrada por la mañana y solo tres por la tarde (Gavilán pajarero, Gavilán aludo y Halcón cernícalo). El número de las especies, tanto residentes como migratorias, en los meses de marzo a agosto, tiende a disminuir, pudiendo ser ocasionado por la variación en el tiempo atmosférico, los períodos de reproducción, la fluctuación del alimento disponible dentro y fuera del parque, y la migración. Se observó que estas aves dan diferentes usos del Parque Nacional El Imposible, desde ser un área de paso o estacionamiento temporal para las migratorias, hasta constituir rangos de hogar de diferentes especies residentes en el área