993 resultados para 773-39


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The occurrence of hand grindstones at the Cogotas I archaeological sites is considered to be a common feature. Given that a distant-provenance raw material is frequently involved, determination of its source is a basic factor in the search for a better understanding of resource management and for any Political Economy approach. To progress in these directions an overall study should be planned, using selected grindstones with a view to covering diverse sub-zones of the Cogotas I dispersal area, especially because of its considerable distance from the granite basement source. Such a study may today includes diverse analytical procedures combining successive geographic, petrographic, mineralogical and geochemical criteria. To check the plausibility of the proposed methodology, a preliminary test has been carried out on two granite grindstones, obtained at the archaeological excavation at the Castronuño (Valladolid) Cogotian site, which is fifty km away from an inferred source area that was presumably located at Peñausende (Zamora). The result obtained validates the proposed operational process, yielding a generalizable knowledge to other similar situations.

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[EN] Two new 40Ar/39Ar ages (*) and previously published K/Ar ages of basaltic pillow lava flows are coeval with closely-related fossiliferous marine layers, allowing us to establish the beginning (5.8; 5.0; 4.8Ma at Ajuí, Fuerteventura Island and 4.8±0.03Ma (2?)* at Tamaraceite) and a middle stage (4.20±0.18Ma (2?)* at La Esfinge in Gran Canaria Island) of Early Pliocene marine deposits in the Canary Islands. Here the presence of tropicopolitan fossils (Megaselachus megalodon, Janthina typica) suggests the influence of a possible Central American Circumtropical Current during the Pliocene and in the North Atlantic basin.

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This demonstration project consisted of three adjacent highway resurfacing projects using asphalt cement concrete removed from an Interstate highway which had become severely rutted.

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Tagungsbericht zum Themenbereich I der 39. Jahrestagung der Gesellschaft für Angewandte Linguistik e.V. (GAL) vom 16.–18. September 2009 in Karlsruhe.

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A multi-residue gas chromatography-mass spectrometry method was developed in order to evaluate the presence of 39 pesticides of different chemical families (organophosphorus, triazines, imidazole, organochlorine), as well as some of their transformation products, in surface water samples from Ria de Aveiro. Ria de Aveiro is an estuarine coastal lagoon, located in the northern west region of Portugal, which receives inputs from agriculture, urban and industrial activities. The analytical method was developed and validated according international guidelines and showed good linearity, with correlation coefficients higher than 0.9949 for all compounds, adequate precision and accuracy, and high sensitivity. Pesticides were chosen from the priority pollutants list of the Directive 2008/105/EC of the European Parliament and of the Council (on environmental quality standards in the field of water policy), or were selected due their common use in agricultural practices. Some of these 39 pesticides are, or are suspected to be, endocrine disruptor compounds (EDCs), being capable of altering the endocrine system of wildlife and humans, causing form malfunction and ultimately health problems. Even those pesticides which are not EDCs, are known to be awfully toxic and have a recognised impact in human health. The aquatic environment is particularly susceptible to pollution due to intentional and accidental release of chemicals to water [3]. Pesticide contamination of surface water is a national issue as it is often used as drinking water. This concern is especially important in rural agricultural areas where population uses small private water supplies, regularly without any laboratory surveillance. The study was performed in seven sampling points and the results showed a considerable concern pesticide contamination of all samples.

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Also covers Arlington and Loudoun counties.

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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.

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The implementation of a hypothetical aquaculture facility with hatchery, nursery and grow-out earthen ponds for raising the Amazon River Prawn Macrobrachium amazonicum in the Pantanal was considered. Eight larviculture cycles per year were projected: four to produce post-larvae for stocking in grow-out bait ponds, and four to stock nursery tanks to sell juveniles as seed to grow-out farms, which produce prawns for human consumption. Annual production would be 146,880 dozen bait prawns and 2,938 thousand juveniles. The assumed sale prices were US$ 1.38 per dozen baits and US$ 15.39 per thousand juveniles. The net present value was US$ 555,890.79, internal rate of return was 48% per year, payback period was 2.4 years and benefit-cost ratio was 3.90. The breakeven price to cover total costs per dozen baits was US$ 0.70 and per thousand juveniles was US$ 17.00, indicating that the selling price assumed for juveniles in base scenario is not realistic. Net return was US$ 84,773.80. The results indicate that this activity would be a lucrative and attractive investment in the Pantanal.

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Presentación digital interactiva. Archivo ejecutable, exe.

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