Aplicación de las Normas internacionales de contabilidad e identificación de los centros de costos en los agronegocios dedicados al cultivo de la tilapia.

El sector agrícola ha sufrido un estancamiento en los últimos años, el cual ha sido significativo en el desempeño de la economía en El Salvador, con la entrada en vigencia del Tratado de Libre Comercio que permitirá la exportación de productos no tradicionales aportando ingresos de divisas y el apoyo que el gobierno ofrece a través de la Dirección General de Agronegocios (DGA) para fortalecer y reactivar el agro, se espera un crecimiento representativo. Debido a los constantes cambios ocurridos en el país, ha sido necesario que los medianos y pequeños empresarios formen alianzas estratégicas permitiendo la obtención de beneficios tales como disminución de costos en los insumos y mayor probabilidad de financiamiento otorgados por instituciones crediticias el cual es utilizado para la inversión en infraestructura y equipamiento, la obtención de asesoría y capacitación por parte de entes de apoyo. El cultivo de tilapia se ha ido incrementando con muchas perspectivas por ser un rubro rentable y competitivo en los agronegocios, su reproducción no representa mayores problemas, teniendo varias generaciones durante el año sin necesidad de habilidades especiales y tecnologías muy avanzadas. El método utilizado para el desarrollo del trabajo fue el hipotético deductivo, ya que este permitió relacionar la investigación bibliográfica y la de campo. Dichas investigaciones se realizaron en ocho agronegocios que fueron seleccionados del total que se encuentra inscrito en la DGA, se encuestó y entrevistó a los encargados de la contabilidad, que representan el cien por ciento de la muestra en estudio. Al tabular y analizar los datos obtenidos de las encuestas y reforzándolas con las entrevistas se determinó mediante el diagnóstico que en la mayoría de los agronegocios en estudio no identifican los diferentes centros de costos, así como aún no han aplicado las Normas Internacionales de Contabilidad que les proporcione estados financieros más confiables, al personal entrevistado se les preguntó si era necesario una herramienta o documento que les sirviera de guía para identificar los centros de costos y les de las directrices básicas para asociar las NIC´s, con el fin de cooperar a la formulación de los estados financieros Por lo anterior, como aporte social del grupo se elaboró una propuesta que coopere a revelar una descripción narrativa o cuantitativa, distinguiendo los diferentes tipos de peces que cultivan con el fin de llevar un control y conocer todas las operaciones de cada uno de ellos, es decir que los estados financieros y registros contables detallaran todos los procesos, utilizando una segregación de cuentas que permitiera visualizar y entender el tratamiento contable que se le da, en relación a la actividad de la piscicultura. Los registros contables de las operaciones que realizan los agronegocios en relación a la piscicultura no son los más adecuados, debido a la falta de aplicación de la clasificación o nomenclatura contable establecida en las normas, las cuales especifican el tratamiento a seguir para las diferentes actividades.

Selenite and Selenate Effects on Mercury (Hg2+) Uptake and Distribution in Tilapia, Oreochromis niloticus L., Assessed by Chronic Bioassay

Aquatic organisms are considered excellent biomarkers of mercury (Hg) occurrence in the environment. Selenium (Se) acts in antagonism to this metal, stimulating its elimination, and reducing its toxicity. In this paper, tilapia (Oreochromis niloticus) were chronically acclimated in sub-lethal Hg2+, Hg2+ + Se4+ and Hg2+ + Se6+ concentrations. Distribution and bioaccumulation of both elements were evaluated in fish tissues. The kidney was the main target of the Hg and Se uptake, and the presence of Hg induced the Se hepatic elimination. The Hg bioaccumulation in the gill, spleen and heart were higher in the presence of Se6+ than in the presence of Se4+.

Toxicity of the therapeutic potassium permanganate to tilapia Oreochromis niloticus and to non-target organisms Ceriodaphnia dubia (microcrustacean cladocera) and Pseudokirchneriella subcapitata (green microalgae)

Potassium permanganate is a chemical compound widely used in aquaculture for the control and removal of parasites, and in the prevention of diseases caused by bacteria and fungi. However, this compound can be toxic to fish, being a strong oxidant. Moreover, there is no consistent information in the literature about its toxicity to non-target organisms. The purpose of this study was to evaluate the acute toxicity (LC50;96h) of potassium permanganate for tilapia, Oreochromis niloticus, and to determine its toxic effects on nontarget organisms using ecotoxicological assays performed with the microcrustacean Ceriodaphnia dubia and with the green microalgae Pseudokirchneriella subcapitata. The results showed that the concentration of 1.81 mg L-1 of potassium permanganate caused acute toxic effect in tilapia fingerlings. The ecotoxicological assays demonstrated that concentrations above 0.12 mg L-1 can cause chronic toxic effects on non-target organisms, indicating possible deleterious effects on the food chain of the aquatic ecosystem that may receive the discharge of effluents released by fish cultures treated with this chemotherapy. All toxic concentrations determined in this study were below those recommended in the literature for the use of this chemotherapy in fish cultures, demonstrating that this type of therapy should be more carefully considered in order to avoid damage to the treated fish and to the environment. (C) 2011 Elsevier B.V. All rights reserved.

2016 West Nile Virus Cases

Most people get infected with West Nile virus by the bite of an infected mosquito. Mosquitoes become infected when they feed on infected birds. Infected mosquitoes can then spread the virus to humans and other animals. In a very small number of cases, West Nile virus has been spread through blood transfusions, organ transplants, and from mother to baby during pregnancy, delivery, or breastfeeding. Recovery from severe disease may take several weeks or months. Some of the neurologic effects may be permanent. About 10 percent of people who develop neurologic infection due to West Nile virus will die.

A systematic review of mathematical models of mosquito-borne pathogen transmission: 1970-2010

Mathematical models of mosquito-borne pathogen transmission originated in the early twentieth century to provide insights into how to most effectively combat malaria. The foundations of the Ross–Macdonald theory were established by 1970. Since then, there has been a growing interest in reducing the public health burden of mosquito-borne pathogens and an expanding use of models to guide their control. To assess how theory has changed to confront evolving public health challenges, we compiled a bibliography of 325 publications from 1970 through 2010 that included at least one mathematical model of mosquito-borne pathogen transmission and then used a 79-part questionnaire to classify each of 388 associated models according to its biological assumptions. As a composite measure to interpret the multidimensional results of our survey, we assigned a numerical value to each model that measured its similarity to 15 core assumptions of the Ross–Macdonald model. Although the analysis illustrated a growing acknowledgement of geographical, ecological and epidemiological complexities in modelling transmission, most models during the past 40 years closely resemble the Ross–Macdonald model. Modern theory would benefit from an expansion around the concepts of heterogeneous mosquito biting, poorly mixed mosquito-host encounters, spatial heterogeneity and temporal variation in the transmission process.

Recasting the theory of mosquito-borne pathogen transmission dynamics and control

Mosquito-borne diseases pose some of the greatest challenges in public health, especially in tropical and sub-tropical regions of theworld. Efforts to control these diseases have been underpinned by a theoretical framework developed for malaria by Ross and Macdonald, including models, metrics for measuring transmission, and theory of control that identifies key vulnerabilities in the transmission cycle. That framework, especially Macdonald’s formula for R0 and its entomological derivative, vectorial capacity, are nowused to study dynamics and design interventions for many mosquito-borne diseases. A systematic review of 388 models published between 1970 and 2010 found that the vast majority adopted the Ross–Macdonald assumption of homogeneous transmission in a well-mixed population. Studies comparing models and data question these assumptions and point to the capacity to model heterogeneous, focal transmission as the most important but relatively unexplored component in current theory. Fine-scale heterogeneity causes transmission dynamics to be nonlinear, and poses problems for modeling, epidemiology and measurement. Novel mathematical approaches show how heterogeneity arises from the biology and the landscape on which the processes of mosquito biting and pathogen transmission unfold. Emerging theory focuses attention on the ecological and social context formosquito blood feeding, themovement of both hosts and mosquitoes, and the relevant spatial scales for measuring transmission and for modeling dynamics and control.

Rapid-response vaccines - does DNA offer a solution?

In responding to future influenza pandemics and other infectious agents, plasmid DNA overcomes many of the limitations of conventional vaccine production approaches.

Increasing production from inland aquaculture in Papua New Guinea

There are more than 10,000 small-scale fish farms in PNG producing tilapia, carp or trout for home consumption and sale. Interest in aquaculture is growing rapidly, and the government has given high priority to aquaculture development, in recognition of its potential contribution to achieving food security particularly in the inland areas. Significant constraints include lack of capability within management agencies to identify appropriate sites for pond development, inadequate supply and poor quality of fingerlings, limited availability and high cost of pond fertilisers and suitable feeds, and a general lack of knowledge and training on aquaculture husbandry skills.

Fisheries resources of the Bohle River, Queensland.

The fisheries resources of the Bohle River and its small catchment area adjacent Townsville, north Queensland, were investigated through available literature, scientific research surveys and analysis of commercial and recreational catch and effort data. Research surveys produced a total of 4383 fish from the waters of the Bohle River during 1997-1998. These were classified into 104 fish species from 49 families. Gillnetting, cast netting, fish trapping and crab potting techniques were used in the estuarine waters of the Bohle River with freshwater reaches in the upper catchment surveyed by electrofishing. This range of survey techniques was used to estimate the relative abundance of ten commercially and recreationally important species: Barramundi (Lates calcarifer), king threadfin (Polydactylus macrochir), blue threadfin (Eleutheronema tetradactylum), mangrove jack (Lutjanus argentimaculatus), banded and spotted grunter (Pomadasys kaakan and Pomadasys argenteus), pikey and yellowfin bream (Acanthopagrus berda and Acanthopagrus australis), tilapia (Oreochromis spp.), jungle perch (Kuhlia rupestris) and mud crab (Scylla serrata). The results of each survey method are discussed with a focus on spatial and temporal patterns in diversity and catch rate.

Is prosopis a curse or a blessing? : An ecological economic analysis of an invasive alien tree species in Sudan.

The issue of the usefulness of different prosopis species versus their status as weeds is a matter of hot debate around the world. The tree Prosopis juliflora had until 2000 been proclaimed weedy in its native range in South America and elsewhere in the dry tropics. P. juliflora or mesquite has a 90-year history in Sudan. During the early 1990s a popular opinion in central Sudan and the Sudanese Government had begun to consider prosopis a noxious weed and a problematic tree species due to its aggressive ability to invade farmlands and pastures, especially in and around irrigated agricultural lands. As a consequence prosopis was officially declared an invasive alien species also in Sudan, and in 1995 a presidential decree for its eradication was issued. Using a total economic valuation (TEV) approach, this study analysed the impacts of prosopis on the local livelihoods in two contrasting irrigated agricultural schemes. Primarily a problem-based approach was used in which the derivation of non-market values was captured using ecological economic tools. In the New Halfa Irrigation Scheme in Kassala State, four separate household surveys were conducted due to diversity between the respective population groups. The main aim was here to study the magnitude of environmental economic benefits and costs derived from the invasion of prosopis in a large agricultural irrigation scheme on clay soil. Another study site, the Gandato Irrigation Scheme in River Nile State represented impacts from prosopis that an irrigation scheme was confronted with on sandy soil in the arid and semi-arid ecozones along the main River Nile. The two cases showed distinctly different effects of prosopis but both indicated the benefits to exceed the costs. The valuation on clay soil in New Halfa identified a benefit/cost ratio of 2.1, while this indicator equalled 46 on the sandy soils of Gandato. The valuation results were site-specific and based on local market prices. The most important beneficial impacts of prosopis on local livelihoods were derived from free-grazing forage for livestock, environmental conservation of the native vegetation, wood and non-wood forest products, as well as shelterbelt effects. The main social costs from prosopis were derived from weeding and clearing it from farm lands and from canalsides, from thorn injuries to humans and livestock, as well as from repair expenses vehicle tyre punctures. Of the population groups, the tenants faced most of the detrimental impacts, while the landless population groups (originating from western and eastern Sudan) as well as the nomads were highly dependent on this tree resource. For the Gandato site the monetized benefit-cost ratio of 46 still excluded several additional beneficial impacts of prosopis in the area that were difficult to quantify and monetize credibly. In River Nile State the beneficial impact could thus be seen as completely outweighing the costs of prosopis. The results can contributed to the formulation of national and local forest and agricultural policies related to prosopis in Sudan and also be used in other countries faced with similar impacts caused by this tree.

Applications of a sugar-based surveillance system to track arboviruses in wild mosquito populations

Effective arbovirus surveillance is essential to ensure the implementation of control strategies, such as mosquito suppression, vaccination, or dissemination of public warnings. Traditional strategies employed for arbovirus surveillance, such as detection of virus or virus-specific antibodies in sentinel animals, or detection of virus in hematophagous arthropods, have limitations as an early-warning system. A system was recently developed that involves collecting mosquitoes in CO2-baited traps, where the insects expectorate virus on sugar-baited nucleic acid preservation cards. The cards are then submitted for virus detection using molecular assays. We report the application of this system for detecting flaviviruses and alphaviruses in wild mosquito populations in northern Australia. This study was the first to employ nonpowered passive box traps (PBTs) that were designed to house cards baited with honey as the sugar source. Overall, 20/144 (13.9%) of PBTs from different weeks contained at least one virus-positive card. West Nile virus Kunjin subtype (WNVKUN), Ross River virus (RRV), and Barmah Forest virus (BFV) were detected, being identified in 13/20, 5/20, and 2/20 of positive PBTs, respectively. Importantly, sentinel chickens deployed to detect flavivirus activity did not seroconvert at two Northern Territory sites where four PBTs yielded WNVKUN. Sufficient WNVKUN and RRV RNA was expectorated onto some of the honey-soaked cards to provide a template for gene sequencing, enhancing the utility of the sugar-bait surveillance system for investigating the ecology, emergence, and movement of arboviruses. © 2014, Mary Ann Liebert, Inc.

Age and growth of two newly established invasive populations of Tilapiamariae in northern Australia

Sagittal otoliths were used to age the samples of Tilapia mariae collected from a coastal river and an impoundment. Validation of sagittae checks was achieved using both quantitative marginal increment analysis and by tetracycline marking of the otoliths of fish kept in tanks and in a farm dam. The annulus pattern on the otoliths was generally clear and their formation appeared to be temperature related and largely completed in the Austral spring around September and October. Male T. mariae grow faster and larger than females and the maximum ages of fish from the coastal river and impoundment was 9+ and 4+ years, respectively. Past fish surveys and the absence of older age classes in the impoundment population would suggest that this population was only very recently established.