Las adaptaciones de la regulación a las condiciones concretas del sujeto contable en España: el caso de las Normas sobre los aspectos contables de las sociedades cooperativas

El marco legal general en España está caracterizado por dos tendencias contrapuestas, por una parte el carácter globalizador de la legislación europea y por otro la proliferación y particularidad de las leyes nacionales y de ámbito regional (autonómicas). En un contexto en el que las Normas Internacionales de Contabilidad (NIC) aceleran su implantación y en que todas las recomendaciones de la Unión Europea son de convergencia en el ordenamiento contable , en España se aprueba recientemente las Normas sobre los aspectos contables de las sociedades cooperativas, que tiene como objetivo adaptar las pautas de valoración y elaboración de las cuentas anuales a las condiciones concretas del sujeto contable. La normalización y regulación de la información contable española procede de la Ley 19/1989 de 25 de julio de Reforma de la Legislación Mercantil para su adaptación a las Directivas en materia de sociedades. Dicha reforma mercantil trata de trasladar a la normativa nacional las orientaciones de la IV Directiva de la Unión Europea, conteniendo modificaciones importantes en cuanto a la contabilidad se refiere. Así en España hay un verdadero derecho contable desde ese año, al desarrollarse una regulación contable autónoma, que establece entre otros unos principios contables que quedan reconocidos en una norma con rango de ley. El Plan General de Contabilidad constituye el desarrollo reglamentario en esta materia de la legislación mercantil y con él se inicia una nueva etapa en el proceso normalizador. Dicho Plan es obligatorio para todas las personas físicas o jurídicas, cualquiera que sea la forma de éstas últimas. Las diversas adaptaciones del Plan de Cuentas tratan de recoger de un modo más preciso las peculiaridades y aspectos diferenciales a fin de que la contabilidad sirva mejor a sus objetivos: recoger adecuadamente los hechos económicos que se producen y ofrecer una imagen fiel de los mismos y del patrimonio de cada empresa. Las normas de adaptación forman parte de un auténtico derecho contable de obligado cumplimiento que contiene criterios distintos a los prescritos en la normativa tributaria. Las adaptaciones sectoriales tienen una gran importancia en ciertas áreas de actividad, cuyas peculiaridades técnicas y legales exigen unas normas de contabilidad establecidas a su medida. Una vez que se aprueban estas normas, las empresas de cada sector deben adaptar sus sistemas contables. Se han publicado diez adaptaciones sectoriales referentes a empresas constructoras, federaciones deportivas, inmobiliarias, sociedades anónimas deportivas, empresas de asistencia sanitaria, sector eléctrico, entidades sin ánimo de lucro, sociedades concesionarias de autopistas, compañías del sector de abastecimiento de aguas y sector vitivinícola. En este contexto la reciente aparición de las Normas sobre los aspectos contables de las sociedades cooperativas constituye una importante novedad, al constituir una adaptación en razón de la forma jurídica del sujeto contable, y no en razón del sector de actividad. Es decir, aparece por primera vez una norma de adaptación de la regulación a las condiciones concretas del sujeto contable. El presente trabajo pretende estudiar y analizar la adecuación de esta norma en un contexto de economía globalizada y dentro del proceso normalizador de la Unión Europea, así como sus posibles repercusiones para los agentes implicados, y en concreto para las sociedades cooperativas españolas.

Desempenho dos estudantes cabo-verdianos nos cursos de formação profissional em portugal: estudo de algumas variáveis explicativas

Dissertação de Mestrado apresentada no ISPA – Instituto Universitário para obtenção do grau de Mestre em Psicologia especialidade em Psicologia Social e das Organizações.

Tertúlia Literária Dialógica : contribuições para a formação omnilateral de estudantes, na educação profissional do Instituto Federal de Brasília – Campus Taguatinga Centro, Programa Mulheres Mil - 2012

Dissertação apresentada para obtenção a grau de Mestre na área de Educação Social e Intervenção Comunitária

Decreto rectoral No. 1461: Por el cual se modifican los capítulos II y III de los Decretos Rectorales No. 986 y 998 sobre incentivos económicos por producción académica

"El Rector de la Universidad del Rosario en uso de sus atribuciones Constitucionales, Considerando: Que el Colegio Mayor de Nuestra del Rosario se ha definido como una Universidad de docencia que hace investigación. Que, teniendo en cuenta el crecimiento de la Universidad en términos de publicaciones científicas en la última década, es pertinente reformar los instrumentos de fomento a la investigación científica, entre otros los relacionados con incentivos económicos por producción académica. Que una política de incentivos busca fomentar y fortalecer aquellos aspectos de la vida académica que una Universidad desea promover y como tal debe responder a las dinámicas de las áreas de conocimiento desarrolladas en la Universidad de manera flexible y evolutiva. Que el presente decreto rectoral establece los lineamientos que constituyen un marco general a partir del cual las unidades académicas, teniendo en cuenta las características propias de cada una de sus disciplinas, pueden acceder a incentivos económicos por producción académica para sus profesores. Decreta: Adoptar los lineamientos sobre incentivos económicos a la producción académica de acuerdo con las disposiciones institucionales generales y específicas para cada unidad académica."

Aspectos territoriais da produção e distribuição do café no Espírito Santo.

O café é um produto de relevância histórica no Brasil e mantém posição de destaque em relação à produção mundial. Em 2013, o país foi responsável por 34% do total produzido no mundo (segundo dados da Conab) e o Espírito Santo, com cerca de 700 mil toneladas (24%), foi o segundo maior produtor nacional e liderou a produção do café conilon (76%). Nosso objetivo neste estudo foi caracterizar territorialmente a produção do café nesse estado a partir de uma análise integrada de dados. Dos 78 municípios capixabas, apenas 2 não produzem café (Vitória e Marataízes) e 28 contribuem com 75% do total produzido (Pesquisa Agropecuária Municipal/IBGE). Observa-se uma regionalização da produção: as áreas cultivadas com café conilon concentram-se no norte e a produção de café arábica concentra-se no sul do estado, em regiões com altitude superior a 400 m. A importância do café para o estado também foi retratada em termos econômicos. Dos 53 produtos da agropecuária analisados na média trienal 2006-2008, o café contribuiu, sozinho, com 47% do valor total da produção. Considerando apenas o valor total de produção de café (R$ 2,7 bilhões), a variedade conilon contribuiu, em 2013, com 70% frente aos 30% do café arábica. O café apresenta fluxos de escoamento distintos, embora o principal destino seja Vitória. Outro destino recorrente de conilon é Colatina (ES), onde há grande oferta de armazenagem. Já os produtores de arábica escoam uma parte significativa de sua produção para Minas Gerais, principal centro produtor de café do Brasil atualmente.

La justiciabilidad de los derechos económicos, sociales y culturales a través del desarrollo de indicadores: avances concretos en la Organización de las Naciones Unidas

Resumen  Los sistemas de indicadores en materia de derechos económicos, sociales y culturales han tenido un vertiginoso avance en los últimos tiempos en el seno de la Organización de las Naciones Unidas. La justiciabilidad de los derechos citados ha presentado sendos problemas debido a que el artículo segundo del Pacto Internacional de Derechos Económicos, Sociales y Culturales establece que depende de aspectos tales como los recursos disponibles del Estado, la progresividad en la implementación de políticas, entre otros. Por lo tanto, no se le han asignado a tales derechos, un carácter exigible y esta situación ha provocado que su vigencia sea limitada. Precisamente, este ensayo pretende demostrar cómo se ha revertido esta concepción y a través de los sistemas de indicadores desarrollados para diferentes derechos humanos se pueden obtener prestaciones mínimas, que deben cumplir los Estados, para satisfacer las demandas de alcance general.Palabras clave: derechos económicos, sociales y culturales, Organización de las Naciones Unidas, justiciabilidad, progresividad, indicadores de resultado, modelo de indicadores, desarrollo humano.AbstractIndicator systems in terms of economic, social and cultural rights have had a rapid development lately within the United Nations Organization. The justiciability of these rights has presented problems, mainly because of the second article of the International Covenant on Economic, Social and Cultural Rights states that it depends on aspects such as available resources of the State, the progressivity in the implementation of policies, etc. Therefore, these rights have not been given a mandatory character, and this has led to their limited effect. Precisely this essay intends to demonstrate how this conception has been reversed, and how, through the systems of indicators developed for different human rights, minimum benefits are available for the States to meet the demands of general application.Keywords: economic, social and cultural rights, Organization of the United Nations, Justice, output indicators, indicators model, human development.

Aspectos técnicos da monitorização da pressão intracraniana pelo método subaracnóideo no traumatismo craniencefálico grave

Two hundred and six patients with severe head injury (Glasgow Coma Scale of 8 points or less after nonsurgical resuscitation on admission), managed at Intensive Care Unit-Hospital das Clínicas - Universidade Estadual de Campinas were prospectively analysed. All patients were assessed by CT scan and 72 required neurosurgical intervention. All patients were continuously monitored to evaluate intracranial pressure (ICP) levels by a subarachnoid device (11 with subarachnoid metallic bolts and 195 with subarachnoid polyvinyl catheters). The ICP levels were continuously observed in the bedside pressure monitor display and their end-hour values were recorded in a standard chart. The patients were managed according to a standard protocol guided by the ICP levels. There were no intracranial haemorrhagic complications or hematomas due the monitoring method. Sixty six patients were punctured by lateral C1-C2 technique to assess infectious complications and 2 had positive cerebrospinal fluid samples for Acinetobacter sp. The final results measured at hospital discharge showed 75 deaths (36,40%) and 131 (63,60%) survivors. ICP levels had significantly influenced the final results (p<0,001). The subarachnoid method to continuously assess the ICP levels was considered aplicable, safe, simple, low cost and useful to advise the management of the patients. The ICP record methodology was practical and useful. Despite the current technical advances the subarachnoid method was considered viable to assess the ICP levels in severe head injury.

Espectroscopia optogalvânica: alguns aspectos relevantes

In this work we present the optogalvanic effect in ionized gases in an historical perspective. This effect was observed for the first time by Foote and Mohler in 1925, and explained by Penning in 1928 for mixtures (Ne-Ar) and pure gases (or vapours) in 1937. Also, we show some aspects of the contributions of Romenian authors for the development of optogalvanic spectroscopy, which was used as a new technique only after 1964.

A síntese da amônia: alguns aspectos históricos

The ammonia synthesis from its elements plays an important role in the survival of humankind. A short historical development of discoveries of the nitrogen cycle, the nitrogen sources for agriculture and the ammonia synthesis (in laboratory and industry) are presented. Some brief aspects of nitrogen chemistry are described. Short biographies of Fritz Haber and Carl Bosch, the main persons in this epopee, are also presented.

Cromatografia de afinidade por íons metálicos imobilizados (IMAC) de biomoléculas: aspectos fundamentais e aplicações tecnológicas

Immobilized Metal Ion Affinity Cromatography - IMAC - is a group-specific based adsorption applied to the purification and structure-function studies of proteins and nucleic acids. The adsorption is based on coordination between a metal ion chelated on the surface of a solid matrix and electron donor groups at the surface of the biomolecule. IMAC is a highly selective, low cost, and easily scaled-up technique being used in research and commercial operations. A separation process can be designed for a specific molecule by just selecting an appropriate metal ion, chelating agent, and operational conditions such as pH, ionic strength, and buffer type.

Análise de aspectos socioeconômicos e tecnológicos da agropecuária na Bacia Hidrográfica do Rio Mogi Guaçu

Currently, owing to the occurrence of environmental problems, along with the need of environmental preservation, both the territory management of Hydrographic Basin and the conservation of natural resources have proven to have remarkable importance. Thus, the mean goal of the research is to raise and scrutinize social-economic and technologic data from the Mogi Guaçu River Hydrographic Basin (São Paulo, Brazil). The aim is to group municipalities with similar characteristics regarding the collected data, which may direct joint actions in the Hydrographic Basin Management. There were used both the methods of factorial analysis and automatic hierarchical classifications. Additionally, there is going to be applied a Geographical Information System to represent the outcomes of the methods aforementioned, through the evolvement of a geo-referenced database, which will allow the obtainment of information categorically distributed including theme maps of interest. The main characteristics adopted to group the municipalities were: agricultural area, sugar cane production, small farms, animal production, number of agriculture machinery and equipments and agricultural income. The methodology adopted in the Mogi Guaçu River Hydrographic Basin will be analyzed vis-à-vis its appropriateness on basin management, as well as the possibility of assisting the studies on behalf of the São Paulo Hydrographic Basin groups, to regional development.

The relationship between physical aspects of quality of life and extreme levels of regular physical activity in adults

This study aimed to check for any significant differences in perceived quality of life, specifically aspects of a physical nature, among volunteers who are more physically active and those less physically active in a university community. The sample consisted of 1,966 volunteers in a university community in Brazil. To assess physical activity levels, volunteers responded to the International Physical Activity Questionnaire (IPAQ), and to analyse the perception of quality of life they responded to WHOQOL-bref, which is classified into three groups according to level of physical activity, taking into account the metabolic equivalent index (MET) over a full week. For comparison, consideration was given to the first and third tertiles, respectively, namely groups of more and less active students. The results indicated that individuals who engaged in more physical activity had a more positive perception of quality of life compared to those who were less active in physical aspects related to the ability to work, energy for day-to-day activities and locomotion.

Flora e aspectos auto-ecológicos de um encrave de cerrado na chapada do Araripe, Nordeste do Brasil

This study subject to investigate the floristic composition and richness, the reproductive phenological patterns, the dispersal syndromes and life forms of species of a disjunt cerrado in semiarid climate at Araripe plateau during a one year period. We found 107 species and 41 families. Fabaceae, Myrtaceae, Poaceae, Apocynaceae, Euphorbiaceae and Malpighiaceae showed the largest number of species. For 47 of the woody species found, we studied the geographical distribution based on 27 papers of the Brazilian cerrados. Twelve species are of widespread occurence in the cerrado, and 13 are restricted to the Araripe plateau. Zoocory, autocory, and anemocory are the predominant syndromes of dispersal. The predominant life forms were phanerophytes (50.7%), hemicriptophytes (14.9%) and camephytes (13.1%). The cerrado of Araripe have lower species richness than continous cerrados, but a similar pattern of reproductive phenology, dispersal syndromes and life forms in more humid zones.

Aspectos ultra-estruturais dos canais secretores em órgãos vegetativos e reprodutivos de Anacardiaceae

The study assessed phloem canal development and ultra-structure in shoot apices of Spondias dulcis G. Forst., phloematic canal ultra-structure in shoot apices of Tapirira guianensis Aubl., and floral canal ultra-structure and development and fruit canal ultra-structure of the latter specie. The flower and fruit canals of Anacardium humile St.Hil. were also studied ultra-structurally. The canals in shoot apices of S. dulcis show schizo-lysigenous formation and the floral canals of T. guianensis show schizogenous development. Epithelial cells of S. dulcis and T. guianensis canals have rough endoplasmic reticulum, free ribosomes, elongated plastids of several shapes with osmiophilic inclusions and dictyosomes with production of vesicles. Such organelles participate in the secretion of a heterogeneous exudate, which is comprised of hydrophilic and lipophilic substances. The epithelial cells of the fruit of A. humile present elongated plastids with circular membrane system, which are involved in the synthesis of lipophilic substances. The results of the ultra-structural analyses of the epithelial cells corroborate the results previously obtained in a histochemical study. In the histochemical study, lipophilic and hydrophilic substances were identified in the canals of T. guinanensis and S. dulcis and only lipophilic substances were identified in the canals of A. humile. Based on the ultrastructural aspects of the secretory canals of T. guianensis and S. dulcis we concluded that the plastids of the epithelial cells of the two species are different although they produce secretion of similar composition. A new record for the family is the presence of a great number of circular plastids in epithelial cells of the fruit of Anacardium humile. The pattern found in the secretory canals of the studied species is the ecrine type of secretion release.

Formação de professores: aspectos históricos e teóricos do problema no contexto brasileiro

This article deals with the theme of teacher training from the historical and theoretical perspectives. In the first part, the historical focus is introduced and the trajectory of teacher training in Brazil is examined, dividing it into six periods beginning with the passing of the Law of Schools of First Letters in 1827 and closing with the promulgation of the new law for national education in 1996. The second part deals with theoretical aspects, considering the two basic models of teacher training, their implications for the training of teachers of primary and pre-school education, the dilemma resulting from the contraposition between the two models and the way for overcoming it and concluding with observations on the training of teachers for special education.