Percepción y realidad del ejercicio de la contaduría pública en las pymes

El presente ensayo, tiene como finalidad analizar el enfoque dado a la contaduría pública dentro del entorno en que se ha desarrollado, y que en muchos casos ha incidido en la pérdida de imagen, estatus y reputación de los contadores públicos. Se ha querido desarrollar este estudio crítico y reflexivo sobre la realidad de esta profesión desde tres puntos de vista: en primer lugar los empresarios, que consideran al contador público como una obligación legal, una herramienta fundamental para satisfacer las necesidades de las empresas, en segundo lugar, las entidades gubernamentales, de vigilancia y control, no tienen estímulos laborales ni económicos dentro de las políticas del gobierno, falta de representación dentro del gobierno para que presenten las inconformidades y exigencias, y los mismos contadores públicos, que en algunos casos durante el ejercicio de su profesión se han visto afectados negativamente con situaciones como evasión de impuestos, manipulación de la información financiera y la ética profesiona

Some mixotrophic flagellate species selectively graze on Archaea

Altres ajuts: Spanish Ministry of the Environment project EGALA (OAPN-124/2010)Many phototrophic flagellates ingest prokaryotes. This mixotrophic trait becomes a critical aspect of the microbial loop in planktonic food webs because of the typical high abundance of these flagellates. Our knowledge of their selective feeding upon different groups of prokaryotes, particularly under field conditions, is still quite limited. In this study, we investigated the feeding behavior of three species (Rhodomonas sp., Cryptomonas ovata, and Dinobryon cylindricum) via their food vacuole content in field populations of a high mountain lake. We used the catalyzed reporter deposition-fluorescence in situ hybridization (CARD-FISH) protocol with probes specific for the domain Archaea and three groups of Eubacteria: Betaproteobacteria, Actinobacteria, and Cytophaga-Flavobacteria of Bacteroidetes. Our results provide field evidence that contrasting selective feeding exists between coexisting mixotrophic flagellates under the same environmental conditions and that some prokaryotic groups may be preferentially impacted by phagotrophic pressure in aquatic microbial food webs. In our study, Archaea were the preferred prey, chiefly in the case of Rhodomonas sp., which rarely fed on any other prokaryotic group. In general, prey selection did not relate to prey size among the grazed groups. However, Actinobacteria, which were clearly avoided, mostly showed a size of <0.5 μm, markedly smaller than cells from the other groups

Using new ways of working to attract millennials

Millennials are attracted to the new ways of working. However, care needs to be taken as the new ways of working must be clearly aligned with opportunities to learn and grow

Cuando enseñar sea un arte, aprender será un placer

143 páginasDiseño y desarrollo de estretegias metodológicas que permiten crear ambientes significativos para el enriquecimiento y mejoramiento del potencial creativo y expresivo del niño, por medio de talleres lúdicos plásticos que facilitan el aprovechamiento de momentos vivenciales para motivar la orientación y la práctica de actividades artísticas, con materiales y recursos del medio, haciendo que el niño olvide sus preocupaciones, viva, quiera y disfrute la intensidad, demostrando su creatividad de manera libre y espontánea

Willingness of south Florida fruit growers to adopt genetically modified papaya : an ex-ante evaluation

Papaya ringspot virus (PRSV) has been a major factor inhibiting the expansion of papaya production in South Florida. The University of Florida has developed transgenic papaya line X17-2, which is tolerant to PRSV, is suitable for commercial production, and has a potential yield improvement as high as 239%. In spite of the yield potential, some fruit growers may be skeptical about adopting this improved GM cultivar for a variety of reasons. Consequently, a probit model with data from a survey of likely producers was used to identify those factors that may influence the adoption of new GM papaya cultivars. Education level, farm size, and income derived from agriculture were among the factors likely to affect adoption of the technology. The findings suggest that a targeted education program will go far in increasing the rate of adoption of the technology

Clustering and Alignment of Polymorphic Sequences for HLA-DRB1 Genotyping

Located on Chromosome 6p21, classical human leukocyte antigen genes are highly polymorphic. HLA alleles associate with a variety of phenotypes, such as narcolepsy, autoimmunity, as well as immunologic response to infectious disease. Moreover, high resolution genotyping of these loci is critical to achieving long-term survival of allogeneic transplants. Development of methods to obtain high resolution analysis of HLA genotypes will lead to improved understanding of how select alleles contribute to human health and disease risk. Genomic DNAs were obtained from a cohort of n = 383 subjects recruited as part of an Ulcerative Colitis study and analyzed for HLA-DRB1. HLA genotypes were determined using sequence specific oligonucleotide probes and by next-generation sequencing using the Roche/454 GSFLX instrument. The Clustering and Alignment of Polymorphic Sequences (CAPSeq) software application was developed to analyze next-generation sequencing data. The application generates HLA sequence specific 6-digit genotype information from next-generation sequencing data using MUMmer to align sequences and the R package diffusionMap to classify sequences into their respective allelic groups. The incorporation of Bootstrap Aggregating, Bagging to aid in sorting of sequences into allele classes resulted in improved genotyping accuracy. Using Bagging iterations equal to 60, the genotyping results obtained using CAPSeq when compared with sequence specific oligonucleotide probe characterized 4-digit genotypes exhibited high rates of concordance, matching at 759 out of 766 (99.1%) alleles. © 2013 Ringquist et al