The objective of this study was to analyze the impact of the CCSA's lighting form on electric energy expenditures and, consequently, to help the managers of the UFPB to apply the public resources in a more efficient way, so that the efficiency gain can allow the application of the resource critical projects that require larger applications. The analysis of the exchange of fluorescent tubular lamps by LED tubular lamps has the purpose of demonstrating the reduction of costs for the entity. However, in order to reach the eventual results, the analysis of the Net Present Value was used as the main tool in the exchange of the lamps to determine the feasibility or otherwise of the investment. To determine how much time the investment will be recovered, the payback time was used as a secondary tool. The study is an exploratory, bibliographical and quantitative research. Applying knowledge of managerial accounting and investment analysis came the conclusion that the exchange of equipment is feasible from an economic point of view, helping the entity to reduce operating costs. It is also observed that accounting knowledge being well applied can bring great benefits to the entity, aiding in its efficient development regarding the application of resource ..
{"title":"Abreviaturas","authors":"Daniel Dehouve","doi":"10.2307/j.ctvh1drm9.3","DOIUrl":"https://doi.org/10.2307/j.ctvh1drm9.3","url":null,"abstract":"The objective of this study was to analyze the impact of the CCSA's lighting form on electric energy expenditures and, consequently, to help the managers of the UFPB to apply the public resources in a more efficient way, so that the efficiency gain can allow the application of the resource critical projects that require larger applications. The analysis of the exchange of fluorescent tubular lamps by LED tubular lamps has the purpose of demonstrating the reduction of costs for the entity. However, in order to reach the eventual results, the analysis of the Net Present Value was used as the main tool in the exchange of the lamps to determine the feasibility or otherwise of the investment. To determine how much time the investment will be recovered, the payback time was used as a secondary tool. The study is an exploratory, bibliographical and quantitative research. Applying knowledge of managerial accounting and investment analysis came the conclusion that the exchange of equipment is feasible from an economic point of view, helping the entity to reduce operating costs. It is also observed that accounting knowledge being well applied can bring great benefits to the entity, aiding in its efficient development regarding the application of resource ..","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114342399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
. Importance of culicid larvae in the diet of Ischnura fluviatilis Selys (Odonata: Zygoptera) in natural habitats near L a Plata, Buenos Aires province. In order to determine the relevance of larvae of Culicidae in the food of Ischnura f lu v ia t ilis, immature stages of this specie were collected from two ditches for analysis of the pellets contents. The surrounding fauna was collected to assess any other preys as well. The analysis revealed the presence of Culi cidae, Chironomidae microcrustaceans, and Nematode Rabditidae. Chironomidae (30.67%) were the ones best represented in La Granja, together with Copepoda (23.48%), while in Ringuelet there were Culicidae (18.98%) and Chironomidae (11.68'%). Significant dependence between the presence of naiads of Odonata, larval mosquito habitats, and food condition was seen, while independence between prey-diversity and larval mosquito habitat (P > 0.01) was found.
{"title":"Agradecimientos","authors":"Javier Díaz Tejo","doi":"10.2307/j.ctvfb6z0j.3","DOIUrl":"https://doi.org/10.2307/j.ctvfb6z0j.3","url":null,"abstract":". Importance of culicid larvae in the diet of Ischnura fluviatilis Selys (Odonata: Zygoptera) in natural habitats near L a Plata, Buenos Aires province. In order to determine the relevance of larvae of Culicidae in the food of Ischnura f lu v ia t ilis, immature stages of this specie were collected from two ditches for analysis of the pellets contents. The surrounding fauna was collected to assess any other preys as well. The analysis revealed the presence of Culi cidae, Chironomidae microcrustaceans, and Nematode Rabditidae. Chironomidae (30.67%) were the ones best represented in La Granja, together with Copepoda (23.48%), while in Ringuelet there were Culicidae (18.98%) and Chironomidae (11.68'%). Significant dependence between the presence of naiads of Odonata, larval mosquito habitats, and food condition was seen, while independence between prey-diversity and larval mosquito habitat (P > 0.01) was found.","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130890277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Este trabajo pretende colocar a discusión las funciones de los médicos tradicionales de la región norte del Estado de México. Para este análisis se documenta el ofi cio del especialista en curar la enfermedad conocida como espanto en la comunidad otomí de San Antonio Detiña, del municipio de Acambay. Se guía por el método etnográfi co y retoma los puntos de vista de los actores de comunidad: pacientes y médicos tradicionales, quienes interactúan en diversos momentos del tratamiento de la enfermedad. Sustentando que la vigencia del ofi cio del médico tradicional se respalda en las cosmovisiones sobre el cuerpo, las relaciones sociales y el espacio geográfi co. This work tries to place to discussion the functions of the traditional doctors of the northern region of the State of Mexico. For this analysis, the specialist’s offi ce to cure the disease known as fright is documented in the Otomí community of San Antonio Detiña, municipality of Acambay. It is guided by the ethnographic method and takes up the points of view of community actors: patients and traditional doctors, who interact at different times in the treatment of the disease. Sustaining that the validity of the traditional doctor’s offi ce is supported in the cosmovisions about the body, social relations and geographical space.
{"title":"Introducción","authors":"E. Friedman, C. Tabbush","doi":"10.2307/j.ctvb93949.3","DOIUrl":"https://doi.org/10.2307/j.ctvb93949.3","url":null,"abstract":"Este trabajo pretende colocar a discusión las funciones de los médicos tradicionales de la región norte del Estado de México. Para este análisis se documenta el ofi cio del especialista en curar la enfermedad conocida como espanto en la comunidad otomí de San Antonio Detiña, del municipio de Acambay. Se guía por el método etnográfi co y retoma los puntos de vista de los actores de comunidad: pacientes y médicos tradicionales, quienes interactúan en diversos momentos del tratamiento de la enfermedad. Sustentando que la vigencia del ofi cio del médico tradicional se respalda en las cosmovisiones sobre el cuerpo, las relaciones sociales y el espacio geográfi co. This work tries to place to discussion the functions of the traditional doctors of the northern region of the State of Mexico. For this analysis, the specialist’s offi ce to cure the disease known as fright is documented in the Otomí community of San Antonio Detiña, municipality of Acambay. It is guided by the ethnographic method and takes up the points of view of community actors: patients and traditional doctors, who interact at different times in the treatment of the disease. Sustaining that the validity of the traditional doctor’s offi ce is supported in the cosmovisions about the body, social relations and geographical space.","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128832657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Epílogo","authors":"Luis Merino Reyes","doi":"10.2307/j.ctvr43jjg.13","DOIUrl":"https://doi.org/10.2307/j.ctvr43jjg.13","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1958-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129610589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bibliografía","authors":"- -","doi":"10.2307/j.ctv9zch9k.29","DOIUrl":"https://doi.org/10.2307/j.ctv9zch9k.29","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1950-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127995201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Prólogo","authors":"J. Roman","doi":"10.2307/j.ctv1s7cj80.5","DOIUrl":"https://doi.org/10.2307/j.ctv1s7cj80.5","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128784243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"La intervención del Estado en la actividad económica y el estudio del Derecho y Economía","authors":"","doi":"10.2307/j.ctv1s7cj80.8","DOIUrl":"https://doi.org/10.2307/j.ctv1s7cj80.8","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124978436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"La acción fiscal del Estado ante la crisis:","authors":"","doi":"10.2307/j.ctv1s7cj80.9","DOIUrl":"https://doi.org/10.2307/j.ctv1s7cj80.9","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114479840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Consolidación fiscal y enseñanzas de la crisis:","authors":"","doi":"10.2307/j.ctv1s7cj80.11","DOIUrl":"https://doi.org/10.2307/j.ctv1s7cj80.11","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117020363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Antecedentes, detonantes y desenvolvimiento de la crisis","authors":"","doi":"10.2307/j.ctv1s7cj80.10","DOIUrl":"https://doi.org/10.2307/j.ctv1s7cj80.10","url":null,"abstract":"","PeriodicalId":254617,"journal":{"name":"Consideraciones jurídicas en torno a las consolidaciones fiscales . Un estudio comparado entre España y Puerto Rico","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114988263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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