26,165 research outputs found
Ionic correlations at the nanoscale: inversion of selectivity in a bio-nanochannel
Here we show, combining a simulation and theoretical study, that
electrostatic correlations typical of multivalent ions can reverse the
selectivity of a biological nanochannel. Our results provide a physical
mechanism for a new, experimentally observed phenomenon, namely the inversion
of the selectivity of a bacterial porin (the E. Coli OmpF) in presence of
divalent and trivalent cations. Also, the differences and similarities between
the driving force for this phenomenon and other similar nano and micro-escale
electrokinetic effects (e.g. inversion of streaming current in silica
nanochannels) are explored
Hierarchical Role-Based Access Control with Homomorphic Encryption for Database as a Service
Database as a service provides services for accessing and managing customers
data which provides ease of access, and the cost is less for these services.
There is a possibility that the DBaaS service provider may not be trusted, and
data may be stored on untrusted server. The access control mechanism can
restrict users from unauthorized access, but in cloud environment access
control policies are more flexible. However, an attacker can gather sensitive
information for a malicious purpose by abusing the privileges as another user
and so database security is compromised. The other problems associated with the
DBaaS are to manage role hierarchy and secure session management for query
transaction in the database. In this paper, a role-based access control for the
multitenant database with role hierarchy is proposed. The query is granted with
least access privileges, and a session key is used for session management. The
proposed work protects data from privilege escalation and SQL injection. It
uses the partial homomorphic encryption (Paillier Encryption) for the
encrypting the sensitive data. If a query is to perform any operation on
sensitive data, then extra permissions are required for accessing sensitive
data. Data confidentiality and integrity are achieved using the role-based
access control with partial homomorphic encryption.Comment: 11 Pages,4 figures, Proceedings of International Conference on ICT
for Sustainable Developmen
Exploring educational mobility in Europe
This paper is concerned with the investigation of the intergenerational mobility of education in several European countries and its changes across birth cohorts (1940-1980) using a new mobility index that considers the total degree of mobility as the weighted sum of mobility with respect to both parents. Moreover, this mobility index enables the analysis of the role of family characteristics as mediating factors in the statistical association between individual and parental education. We find that Nordic countries display lower levels of educational persistence but that the degree of mobility increases over time only in those countries with low initial levels. Moreover, the results suggest that the degree of mobility with respect to fathers and mothers converges to the same level and that family characteristics account for an important part of the statistical association between parental education and children’s schooling; a particular finding is that the most important elements of family characteristics are the family’s socio-economic status and educational assortative mating of the parents.Educational Economics, Intergenerational Mobility, Europe, Birth Cohorts, Family
Jeremy Rifkin: El sueño europeo. Cómo la visión europea del futuro está eclipsando el sueño americano. Paidós, Barcelona, 2004
Sin resume
Exploring the long term effects of educational policies on the income redistribution processes
Public finance of post-compulsory education modifies substantially the supply of educational qualifications. Such modification has crucial implications for the long-term income distribution processes: in a context of sustained increases of demand for educational qualifications (brought about by various factors, among which the incorporation of new technologies and international competition may be emphasized), growth in supply reduces the increasing trend of the educational wage premium, contributing, thus, to control the enlargement of primary income inequality. This long-term effect combines with the rest of redistributive effects generated by educational policies and, more specifically, by public finance. In this paper the mentioned long-term effects are tackled, both from a methodological perspective and from a comparative analysis applied to developed countries. The Luxembourg Income Study (LIS) databases, together with the European Community Household Panel (ECHP) database (for Spain) were used in the empirical work
Normas Internacionales de Información Financiera para Pequeñas y Medianas Entidades (NIIF para Pymes) : Estado de situación financiera y estado de resultao según la sección 3 de normas internacionales de información financiera para las pequeñas y medianas entidades (NIIF para Pymes) de Farmacia la Estrella Roja,S.A. En el mes de julio 2016
En la presente investigación se abordó la aplicación del estado de situación financiera y estado de resultado según la sección 3 de las NIIF para PYMES en la empresa Farmacia Estrella Roja en el mes de julio del 2016.
El papel fundamental que ha desempeñado el Sistema Contable es controlar y organizar las diferentes actividades de la empresa con el fin de conocer la situación en que se encuentra, de una manera ágil, oportuna y útil, para llevar a cabo los propósitos que se quieren realizar y así cumplir con los objetivos. Por tal razón las NIIF para PYMES constituyen un nuevo marco de referencia diseñado para satisfacer las necesidades de información de las pequeñas y medianas empresas que se ajuste a sus capacidades y que les permita mejorar la comparabilidad de sus estados financieros.
Habiendo planteado los objetivos propuestos para el desarrollo de este trabajo se utilizó un método documental para conocer la aplicación de la sección 3 según NIIF para PYMES y se estructuro mediante registro de la información financiera y resumen de la información para la preparación de los estados financieros, estado de resultado y estado de situación financiera de la empresa Estrella Roja S.A.
En lo que se llegó a la conclusión que son muchas las razones vitales para realizar un sondeo de la economía nacional, debe ejecutarse unidos a los requerimientos de información de las empresas en un mercado competitivo donde, la eficiencia es un icono fundamental del éxito y que respalda la importancia de las Normas Internacionales de Información Financiera (NIIF) y la necesidad de su adopción al interior de cada país.
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