Registro, aplicación y pago del impuesto sobre la renta (IR) en Inversiones Agropecuarias S.A de Matagalpa durante el año 2015

El presente Seminario de Graduación para optar al Título de Licenciatura en Contabilidad Pública y Finanzas contiene como línea de principal de investigación y tema el Impuesto sobre la renta (IR) en las empresas de los departamentos de Matagalpa, Managua y Jinotega en el año 2015. El Subtema es Registro, aplicación y pago del impuesto sobre la Renta (IR) en Inversiones Agropecuarias S.A de Matagalpa durante el año 2015, cuya empresa es cafetalera dedica a la venta de Café en el extranjero. El objetivo del estudio es determinar la importancia de la correcta aplicación de los registros, aplicación y pago de Impuesto sobre la Renta (IR) basados en la ley 822, Ley de Concertación Tributaria vigente en la republica de Nicaragua. . Para el gremio contable que será alimentado por esta graduación es importancia analizar el Impuesto sobre la Renta IR en la ejecución de las sociedades anónimas ya que esto constituye un eje fundamental de las declaratorias de impuesto anuales a los cuales están obligados a declarar al finalizar el Periodo Fiscal. Basado en el estudio, la aplicación de instrumentos de investigación y la revisión documental se ha llegado a la conclusión principal de que Inversiones Agropecuarias S.A, está presentando las declaraciones de impuesto conforme a lo establecido en la ley 822, Ley de Concertación Tributari

Optimization of the investment casting process

Rapid prototyping is an important technique for manufacturing. This work refers to the manufacture of hollow patterns made of polymeric materials by rapid prototyping technologies for its use in the preparation of ceramic molds in the investment casting process. This work is focused on the development of a process for manufacturing patterns different from those that currently exist due to its hollow interior design, allowing its direct use in the fabrication of ceramic molds; avoiding cracking and fracture during the investment casting process, which is an important process for the foundry industry

Oregano essential oil-pectin edible films as anti-quorum sensing and food antimicrobial agents

Edible films can be used as carriers for antimicrobial compounds to assure food safety andquality; in addition, pathogenesis of food bacteria is related to a cell to cell communicationmechanism calledquorum sensing(QS). Oregano essential oil (OEO) has proved to beuseful as food antimicrobial; however, its foodapplications can be compromised by thevolatile character of its active constituents.Therefore, formulation of edible films containingOEO can be an alternative to improve its food usages. QS inhibitory activity of OEO andpectin-OEO films was evaluated usingChromobacterium violaceumas bacterial model.Additionally, antibacterial activity was tested againstEscherichia coliO157:H7,SalmonellaCholeraesuis,Staphylococcus aureus,andListeria monocytogenes. OEO was effective toinhibit bacterial growth at MIC of 0.24 mg/mL for all tested bacteria and MBC of 0.24,0.24, 0.48, and 0.24 mg/mL againstE. coliO157:H7,S.Choleraesuis,S. aureus, andL.monocytogenes, respectively. Pectin-films incorporated with 36.1 and 25.9 mg/mL of OEOshowed inhibition diameters of 16.3 and 15.2 mm forE. coliO157:H7; 18.1 and 24.2 mm forS.Choleraesuis; 20.8 and 20.3 mm forS. aureus; 21.3 and 19.3 mm forL. monocytogenes,respectively. Pectin-OEO film (15.7 mg/mL) was effective againstE. coliO157:H7 (9.3 mm),S. aureus(9.7 mm), andL. monocytogenes(9.2 mm), but not forS.Choleraesuis. Allconcentrations of OEO (0.0156, 0.0312, 0.0625 and 0.125 mg/mL) and pectin-OEO films(15.7, 25.9 and 36.1 mg/mL) showed a significant anti-QS activity expressed as inhibition ofviolacein production byC. violaceum. Additionally, the application of pectin-OEO films waseffective reducing total coliforms, yeast, and molds of shrimp and cucumber slices storedat 4◦C during 15 d.These results demonstrated the potential of pectin films enriched withOEO as food related microorganisms and QS inhibitorsFil: Alvarez, María Victoria. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Departamento de Ingeniería Química. Grupo de Investigación en Ingeniería En Alimentos; ArgentinaFil: Ortega Ramirez, Luis Alberto. Centro de Investigación en Alimentación y Desarrollo. Hermosillo; MéxicoFil: Gutierrez Pacheco, Maria Melissa. Centro de Investigación en Alimentación y Desarrollo. Hermosillo; MéxicoFil: Bernal Mercado, Thalia. Centro de Investigación en Alimentación y Desarrollo. Hermosillo; MéxicoFil: Rodriguez Garcia, Isela. Centro de Investigación en Alimentación y Desarrollo. Hermosillo; MéxicoFil: Ponce, Alejandra Graciela. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Departamento de Ingeniería Química. Grupo de Investigación en Ingeniería En Alimentos; ArgentinaFil: Moreira, Maria del Rosario. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Departamento de Ingeniería Química. Grupo de Investigación en Ingeniería En Alimentos; ArgentinaFil: Roura, Sara Ines. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Departamento de Ingeniería Química. Grupo de Investigación en Ingeniería En Alimentos; ArgentinaFil: Ayala Zavala, Jesús Fernando. Centro de Investigación en Alimentación y Desarrollo. Hermosillo; Méxic

Electronic structure of cubic SrHfO₃: Ferroelectric stability and detailed comparison with SrTiO₃

Electronic structure calculations of cubic SrTiO₃ and SrHfO₃ are presented. The full-potential linear augmented-plane-wave method is used and exchange-correlation effects are treated by the local-density approximation. The tendency to ferroelectricity of both compounds is explored and compared by displacing the transition metal atom (Ti or Hf) towards one of the oxygens (001 direction). The calculations show that ferroelectricity is favored in SrTiO₃ with respect to SrHfO₃ and that this fact may be correlated with the degree of hybridization between transition metal d-O p bands as has been found for other related systems. Also a detailed discussion of the calculated electric field gradients is presented

Super-high-frequency SAW resonators on AlN/Diamond

This letter describes the procedure to manufacture high-performance surface acoustic wave (SAW) resonators on AlN/diamond heterostructures working at frequencies beyond 10 GHz. In the design of SAW devices on AlN/diamond systems, the thickness of the piezoelectric layer is a key parameter. The influence of the film thickness on the SAW device response has been studied. Optimized thin films combined with advanced e-beam lithographic techniques have allowed the fabrication of one-port SAW resonators with finger width and pitch of 200 nm operating in the 10–14 GHz range with up to 36 dB out-of-band rejection

Self-Reported Barriers to Quality Physical Education by Physical Education Specialists in the Island of Puerto Rico

The purpose of this study was to determine which barriers physical education teachers in the Island of Puerto Rico perceive to influence their teaching of the established physical education curriculum. The instrument Perceived Barriers to Teach Survey, a modification of the Opportunities to Learn instrument (2010) from NASPE was used to collect data from a stratified sample of 600 physical education teachers from all the school levels in Puerto Rico. Five-point Likert-type scales and open- ended questions were used to measure respondents perceptions regarding barriers to teach the established curriculum. The results of the study were as follows. First, teachers working at different schools levels did not perceived barriers differently. Second, teachers with fifteen to twenty years of teaching experience did not find the physical education Marco Curricular to be a valuable tool. Third, teachers with fifteen to twenty years of teaching experience did not use the Marco Curricular to plan their daily lessons. Fourth, lack of appropriate facilities, lack of equipment and materials and principal support were identified as barriers by teachers. Fifth, significant differences were found between teachers from the school districts of Ponce and Mayaguez in terms of time to teach. Significant differences were found between teachers working at a \u27 Segunda Unidad\u27 school setting and the rest of the school levels with regards to time to teach, principal support and number of students. Seventh, three main categories were formed after open — ended questions were analyzed: lack of adequate facilities, lack of equipment and materials. The findings suggest that teachers attempted to adopt and implement the Marco Curricular of the PR Department of Education, but barriers were present. School administrators and policy experts have a major responsibility to assist teachers minimizing the barriers that hinder the implementation of the established curriculum.\u2

Latinos in the South: Community, Family, and Identity

As Latinos have migrated at high rates to the U.S. South in the late 20th and early 21st centuries, the region has become known as a “new immigrant destination” and the “Nuevo South” yet political science research documenting the dynamics of Latino identity in the Nuevo South has been scarce. In this thesis I seek to understand the roles of Latino panethnic, U.S. (American) and Southern identity on factors informing the development of Latino community building. I use the 2016 Blair Center Poll to test social identity and family intimacy theories through a quantitative analysis of the effects of attachment to Latino/Hispanic panethnic, American, and Southern identity on Southern Latinos’ attitudes toward family intimacy and community voluntarism. I find that (1) Southern and non-Southern Latinos are similar in terms of linking their panethnic and American identity attachments to these factors of Latino community building, and that (2) Southern identity attachment plays an extraordinary role in shaping Southern Latinos’ positive attitudes toward community volunteerism

Topological Analysis of Metabolic Networks Integrating Co-Segregating Transcriptomes and Metabolomes in Type 2 Diabetic Rat Congenic Series

Background: The genetic regulation of metabolic phenotypes (i.e., metabotypes) in type 2 diabetes mellitus is caused by complex organ-specific cellular mechanisms contributing to impaired insulin secretion and insulin resistance. Methods: We used systematic metabotyping by 1H NMR spectroscopy and genome-wide gene expression in white adipose tissue to map molecular phenotypes to genomic blocks associated with obesity and insulin secretion in a series of rat congenic strains derived from spontaneously diabetic Goto-Kakizaki (GK) and normoglycemic Brown-Norway (BN) rats. We implemented a network biology strategy approach to visualise shortest paths between metabolites and genes significantly associated with each genomic block. Results: Despite strong genomic similarities (95-99%) among congenics, each strain exhibited specific patterns of gene expression and metabotypes, reflecting metabolic consequences of series of linked genetic polymorphisms in the congenic intervals. We subsequently used the congenic panel to map quantitative trait loci underlying specific metabotypes (mQTL) and genome-wide expression traits (eQTL). Variation in key metabolites like glucose, succinate, lactate or 3-hydroxybutyrate, and second messenger precursors like inositol was associated with several independent genomic intervals, indicating functional redundancy in these regions. To navigate through the complexity of these association networks we mapped candidate genes and metabolites onto metabolic pathways and implemented a shortest path strategy to highlight potential mechanistic links between metabolites and transcripts at colocalized mQTLs and eQTLs. Minimizing shortest path length drove prioritization of biological validations by gene silencing. Conclusions: These results underline the importance of network-based integration of multilevel systems genetics datasets to improve understanding of the genetic architecture of metabotype and transcriptomic regulations and to characterize novel functional roles for genes determining tissue-specific metabolism

Promoción de salud en las escuelas.

El proyecto salud en las escuelas pretende desarrollar acciones diferenciadas que ayuden a reforzar los buenos hábitos de salud en los escolares. El objetivo del proyecto es rescatar, repasar y discutir informaciones básicas de salud, que puedan contribuir en la reducción de enfermedades o problemas de salud en la comunidad escolar. El proyecto es desarrollado en escuelas municipales de foz do iguacu, incentivando a los escolares a convertirse en multiplicadores de hábitos saludables en la comunidad académica, la familia y la comunidad, reforzado el conocimiento por medio de actividades lúdicas que permiten el intercambio de información y la construcción de estrategias simples que ayuden a mejorar los hábitos saludables, visualizado en el cierre de las actividades, donde los escolares son protagonistas, repasando las informaciones a la comunidad académica. Las experiencias compartidas enriquecen a los participantes, principalmente a los escolares que tienen un potencial de captación y reproducción de información capaz de promover cambios positivos en si mismo y su entorno. El proyecto viene cumpliendo los objetivos, que si bien no se pueden medir los resultados a corto plazo, se puede visualizar durante el desarrollo del proyecto el potencial de captación y reproducción de información capaz de promover cambios positivos en ellos mismos e en el entorno. Los escolares al ser generadores y multiplicadores de las informaciones y practicas de salud junto a la comunidad, formando ciudadanos comprometidos en mejorar la calidad de vida de la sociedad. Para los académicos de la UNILA, es de gran importancia aplicar los conocimientos teóricos a la practica que envuelve a la comunidad y permite actuar con diferentes realidades, utilizando la interdisciplinariedad, la responsabilidad y el compromiso con las acciones propuestas en el campo de acción