Café Chiapas

Dentro de los motivos que nos han impulsado a profundizar en el presente proyecto de inversión, fue la idea de explotación de un sector comercial y de consumo a la alza en España y Europa como lo es el café. Es sabido, que el español promedio es un consumidor potencial de café, sin embargo, también es un mercado muy competitivo, es por esto que nuestro equipo de trabajo se dio a la tarea de idealizar una estrategia con la finalidad de dar un plus a nuestro producto, creando una ventaja competitiva y distinguiéndonos frente a la competencia

On Some Relations between Accretive, Positive, and Pseudocontractive Operators and Passivity Results in Hilbert Spaces and Nonlinear Dynamic Systems

This paper investigates some parallel relations between the operators (I-G) and G in Hilbert spaces in such a way that the pseudocontractivity, asymptotic pseudocontractivity, and asymptotic pseudocontractivity in the intermediate sense of one of them are equivalent to the accretivity, asymptotic accretivity, and asymptotic accretivity in the intermediate sense of the other operator. If the operators are self-adjoint then the obtained accretivity-type properties are also passivity-type properties. Such properties are very relevant in stability theory since they refer to global stability properties of passive feed-forward, in general, nonlinear, and time-varying controlled systems controlled via feedback by elements in a very general class of passive, in general, nonlinear, and time-varying controllers. These results allow the direct generalization of passivity results in controlled dynamic systems to wide classes of tandems of controlled systems and their controllers, described by G-operators, and their parallel interpretations as pseudocontractive properties of their counterpart (I-G)-operators. Some of the obtained results are also directly related to input-passivity, output-passivity, and hyperstability properties in controlled dynamic systems. Some illustrative examples are also given in the framework of dynamic systems described by extended square-integrable input and output signals.The author is very grateful to the Spanish Government and European Fund of Regional Development FEDER for Grant DPI2015-64766-R and to UPV/EHU for Grant PGC 17/33

El potencial de la teoría cognitiva en la enseñanza de la contabilidad y auditoría

El artículo examina la asimilación de dos conceptos contables complejos: la imagen fiel (TFV) y el valor razonable (FV) en una muestra de estudiantes de Contabilidad Financiera. El objetivo es evaluar la opinión de los estudiantes sobre TFV y FV durante su educación y detectar si las percepciones cambian con su nivel académico y madurez. La metodología utilizada es una encuesta de opinión. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Además, en el estudio se observa que las respuestas de los estudiantes dependen del nivel académico y la madurez. Por último, se considera que los postulados que establece la teoría cognitiva podrían servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje así como la calidad de la información financiera.This paper examines the understanding of two complex accounting concepts: true and fair view (TFV) and fair value (FV) by students in Financial Accounting. The correct assimilation of these concepts is assessed as to whether there are differences in concept perception due to academic level and maturity. We use a survey to examine the perception and assimilation of the TFV and FV. The evidence suggests that accounting students consider that TFV is a superior accounting concept over other accounting principles. Additionally, the study identifies a pattern of change depending on the academic level and maturity of the participants. On discovering differences, a proposal is made to use the Cognitive Load Theory (CLT) by standard setters and instructors in accounting and auditing to improve the learning process and the quality of financial information.Ministerio de Innovación y Ciencia DER2009-09539 ECO2010-17463 ECO2010-21627 DER2012-33367 DER2015-67918PConsejería de Educacion y Ciencia Castilla-La Mancha POII10-0134-5011Universidad de Alcalá CCG20014/HUM-03

Aspects and Some Results on Passivity and Positivity of Dynamic Systems

This paper is devoted to discuss certain aspects of passivity results in dynamic systems and the characterization of the regenerative systems counterparts. In particular, the various concepts of passivity as standard passivity, strict input passivity, strict output passivity and very strict passivity (i.e. joint strict input and output passivity) are given and related to the existence of a storage function and a dissipation function. Later on, the obtained results are related to external positivity of systems and positivity or strict positivity of the transfer matrices and transfer functions in the time invariant case. On the other hand, it is discussed how to achieve or how eventually to increase the passivity effects via linear feedback by the synthesis of the appropriate feed-forward or feedback controllers or, simply, by adding a positive parallel direct input-output matrix interconnection gain.This research is supported by the Spanish Government and by the European Fund of Regional Development FEDER through Grant DPI2015-64766-R and by UPV/EHU by Grant PGC 17/33

Imagen de la enfermería, a través del cine español, desde el franquismo a la actualidad

La enfermería ha sido influida por numerosos factores que le han condicionado social y laboralmente. Históricamente, vinculada al rol femenino, se ha relegado su papel a un segundo plano en el ámbito sanitario, a causa de las limitaciones de género en la España franquista. Esta imagen enfermera se ha consolidado y extendido en base a los estereotipos que ha promulgado el cine de la dictadura, que ha logrado permanecer de manera residual hasta la actualidad. Para analizar dicho tema, se ha indagado en las películas Peppermint Frappé (Saura, 1967) y Hable con ella (Almodóvar, 2002), pertenecientes cada una a un período histórico diferente, para estudiar la evolución que ha desarrollado la profesión enfermera. Se han abordado en este análisis temáticas como la autonomía del profesional, el género y, más en específico, el rol masculino dentro de la enfermería, la ética deontológica, las actividades e intervenciones de este campo, la simbología de la vestimenta, la importancia de la comunicación con el paciente o la relación y evolución entre el médico y el enfermero. Se han incluido diversas causas que, a su vez, han ido logrando el progresivo desarrollo de la profesión, como son las diferentes reformas en materia educativa para reglar y mejorar la profesión enfermera, así como la evolución en materia social de derechos de la mujer y avances científicos y técnicos en el ámbito de la enfermería. El estudio realizado se ha contrastado con el testimonio de una enfermera que ejerció su profesión entre 1955-1995, para comprobar un punto de vista objetivo de la realidad analizada.Grado en Enfermerí

Ovarian stem cells: absence of evidence is not evidence of absence

BACKGROUND: Lei and Spradling in a recent study published in PNAS failed to detect ‘germline cysts’ by elegant studies using lineage tracing approach and thus concluded that adult mouse ovaries lack stem cells. They proposed that primordial follicle pool generated during fetal life is sufficient to sustain oogenesis and that there is no renewal of oocytes during adult life. Contrary to their results, we have reported presence of very small pluripotent, embryonic-like stem cells (VSELs), their immediate descendants (OGSCs) and germ cell ‘cysts’ or ‘nests’ (formed by rapid cell division and incomplete cytokinesis) in surface epithelial cell smears of adult sheep, monkey and human ovaries. METHODS: In the present study, ovaries were collected from adult mouse (treated with 5 IU pregnant mare serum gonadotropin, PMSG) and sheep (from slaughter house) and testis from mouse treated with busulphan (25 mg/Kg). Ovarian surface epithelial (OSE) cells and testicular smears were studied for the presence of cysts. Sheep OSE smears were also used to show cytoplasmic continuity amongst the cyst cells studied by immunolocalization and confocal microscopy of stem cells specific markers OCT-4 and SSEA-4. RESULTS: Cysts were observed and confocal microscopy imaging confirmed cytoplasmic continuity amongst the cells comprising the cysts. CONCLUSIONS: Cysts represent self-renewal and clonal expansion of stem cells with incomplete cytokinesis and are a hallmark feature of stem cells. We suggest the use of PMSG stimulated mouse ovaries and use of more primitive markers like OCT-4 or STELLA rather than MVH for lineage tracing studies to conclusively show presence of stem cells by lineage-tracing studies

PPF-Dependent Fixed Point Results for New Multi-Valued Generalized F-Contraction in the Razumikhin Class with an Application

In this paper, a new multi-valued generalized F-contraction mapping is given. Using it, the existence of PPF-dependent fixed point for such mappings in the Razumikhin class is obtained. Moreover, an application for nonlinear integral equations with delay is presented here to illustrate the usability of the obtained results