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Search Results: 1 - 10 of 354387 matches for " Manuela Hernández Sánchez "
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REACCIóN DEL MERCADO ESPA OL A LAS NORMAS INTERNACIONALES DE INFORMACIóN FINANCIERA: EVIDENCIA EMPíRICA
Manuela Hernández Sánchez,Aurora Rodríguez Rodríguez
Ciencia y Sociedad , 2008,
Abstract: Teniendo como marco de referencia los trabajos que se han realizado a partir de las década de los 90 sobre la valoración que el mercado realiza tanto de las reconciliaciones contables de las empresas que cotizan en los mercados norteamericanos, como de la diversidad entre sistemas de información contables anglosajones y continentales, hemos querido arrojar luz en ese mismo sentido sobre la reacción del mercado espa ol ante la introducción de las nuevas Normas Internacionales de Información Financiera (NIIF) en la normativa contable espa ola. Utilizando como metodología modelos de asociación, concluimos que el cambio normativo no afecta significativamente a la valoración que realiza el mercado bursátil de la información contable.
LA TéCNICA DE MANTOUX EN POBLACIóN INDíGENA. CASO DE ESTUDIO
HERNáNDEZ ZARZA, NANCY MANUELA;SáNCHEZ CASTILLO, LETICIA;OLVERA CASTILLO, ROMUALDO;GARCíA CRUZ, ANDREA;
Revista del Instituto Nacional de Enfermedades Respiratorias , 2004,
Abstract: introduction : participation in nursing in the tuberculosis program is extremely important, since most activities involve the intensive search of respiratory symptoms. a useful tool to detect tuberculosis is the mantoux technique. objectives: to train a nurse in the application and reading of ppd with the mantoux technique. to measure tuberculosis prevalence in school children. to evaluate concordance between the newly trained and a reference nurse. material and methods: transversal prospective study which included coordination with the local government authorities. informed consent was obtained from parents after an instructive talk. applications were performed and readings obtained 72 h after. results: a total of 800 mantoux tests were applied; 24.3% were above 10mm. in the 11 to 15 age group, 275 children were positive; chemoprophylaxis was provided to 200 children, and 185 completed treatment. conclusions: adverse socioeconomic and environmental conditions are risk factors in the development of active tuberculosis. state health services should afford resources to identify high risk tuberculosis regions and perform public health actions.
Decomposition of Eucalyptus sp. and Pinus taeda Harvest Residues under Controlled Temperature and Moisture Conditions  [PDF]
Gabriela Sánchez, Amabelia del Pino, Jorge Hernández
Open Journal of Forestry (OJF) , 2018, DOI: 10.4236/ojf.2018.81007
Abstract: Background: Following the harvest of Eucalyptus grandis Hill ex Maiden, Eucalyptus globulus Labill, Eucalyptus dunnii Maiden and Pinus taeda L. forests, an important proportion of the aerial biomass is left to decompose on the site. The decomposition process is known to alter the dynamics of nutrients in the soil, particularly N, which is essential for the growth of the next turn of the plantation. The decomposition of E. grandis, E. globulus, E. dunnii and P. taeda harvest residues (leaves/needles, twigs and bark) was studied, following individual incubation of each residue type for 6 months under controlled temperature and humidity. Net N mineralization was also determined. Chemical characteristics of the residues were tested to identify those that affect the rate of decomposition and N release. Results: The highest decomposition rates were found for Eucalyptus leaves and P. taeda needles, but the proportion of C respired by P. taeda needles was lower than that of Eucalyptus leaves. No differences among species were found in the amount of CO2 produced during incubation of twigs. The lowest decomposition rates corresponded to Eucalyptus bark. Although C loss was related to many residue characteristics, the closest relationship was observed with their C:N ratio. Higher amounts of mineral N were produced by decomposition of E. grandis and E. dunnii leaves than P. taeda needles and E. globulus leaves. Bark decomposition produced N immobilization, irrespective of the species, and for twigs, this was also true, except for P. taeda. The net N mineralization by decomposition of Eucalyptus residues was highly correlated with their total N content and the C:N and lignin:N ratios. Conclusion: The total N content and the C:N ratio of residues can be used to satisfactorily assess the decomposition and net N mineralization potential of different residues types, avoiding the need to conduct more complex determinations.
Replanteamiento de la teoría de la virtud desde un enfoque axiológico
Sánchez Hernández,Arturo;
Humanidades M??dicas , 2002,
Abstract: the author begins mentioning the historical trajectory of the theory of virtue making a journey through the thinkers and currents of thought of antiquity and the middle ages. later on, he defines methodological positions in relation to terms like autonomy and attitude, and outlines the main problem of the investigation: ?what characteristics should human behavior and psychocological processes that precede it have, so that these characteristics are valuable from the ethical-moral point of view? in order to answer this query he calls to mind the theory of virtue and divides it into a system of principles gathered into four levels. the first level encloses the principles that, according to the author, allow to define the extension and the limits of the ethical-moral values domain, and the object of valuation from the perspective analyzed. in the second level are grouped the principles whose observation guarantees the effectiveness of behavior. the importance of this factor is stressed. in the third level, regarding the principle of justice, the problem of the social agent's responsibility to himself and to other people is considered, and the bases to evaluate the correlation among different social agents are proposed. in the fourth level, the principle of adherence to the demands of ethical-moral self-regulation, allows to evaluate the grade of affective commitment with the notion of what is fair or necessary. it is pointed out that a certain grade of affective commitment is indispensable so that the individual becomes a true bearer of moral and ethical values. after that, the relationship between the principles and levels of principles is approached arguing that among them there is a close unity and interrelation. lastly the author makes reference to the existent relationship among the principles proposed with those denominated "cardinal virtues": strength, temperance, justice and wisdom
Algunas reflexiones en torno al concepto de valor ético moral
Sánchez Hernández,Arturo;
Humanidades M??dicas , 2001,
Abstract: the autor develops several concepts like value, dignity, human being, social agent and fundamental orientation o fan ethical philosophical system. on the base of them it develops ?the ethical moral value?, first as a derivation of the general concept of value and the deepening in their particularities. later on it is explained what elements of the social conscience, as well as of the individual conscience and of the subconscious one, they participate in the confirmation of the values of this axiological mastory, as well as the functions of them, and the author says that the fundamental one is the regulating consciencce. the possible extremist pòsitions in those we can incur are explained when analyzing the elements of relationships subject-object-social context in which the ethical moral values are given. lastly it is explained that the payee of the ethical moral values id the human being
Una aproximación teórica a la relación entre los trastornos neuróticos y los valores ético-morales
Sánchez Hernández,Arturo;
Humanidades M??dicas , 2001,
Abstract: the autor begings arguing about the importante of the topic, first in terms of its repercussion for the quqlity of the patiens′ life that suffers from it and then from the economic point of view. taking the concept of neurosis, socialization, neurotic ttitudes, ethical moral value, axiologic area and adaptation, the author outlines that an assencial nexus exists between the neurotic dysfuntions and the process of formatio of values, and that the antivlues that play an essential role in the genesis and maintenance of the analyzed pathology, are those belonging to the area of the ethical moral values. it continues outlining that the patient with neurotic dysfunction doesn′t present inafaptative affectations in all the attitudes, but only in some of them, but that they are very significant for her social adaptation. it continues arguing that a gradation exists, without defined frontier, between the value and the ethical moral antivalue and that, the neurotic patient has antivalues himself that have enough magnitude like to obstruct the efective adaptation to the social enviroment , and this transforms them into chronic sufferes. it finishes exposing as an hypothesis the existing relationship between the neurotic dysfuntions and specific values and ethical moral antivalues as they are: the assertiveness, the security in oneself, the axiological complex acceptance-not acceptance, the flexibility, and those related to the sence of life
El Sentido de la Vida
Sánchez Hernández,Arturo;
Humanidades M??dicas , 2005,
Abstract: after speaking of the importance so much theoretical as practice of the topic, the author outlines that in the present investigation it doesn't assume the i finish life in his biological expression but i eat "to be in the world" for what defines that with the term "sense of the life" he will refer to the reason of being in the world of concrete individuals. later on it conceptualizes sense of the life from the philosophical and psychological perspectives and he/she speaks of the biological, psychological and social factors that participate in their conformation. it continues defining the encounter with oneself as the fork of biological, psychological and social factors that you/they contribute to the conformation of a sense of the correct life from the ethical-moral point of view, in an individual interested in taking advantage of that fork, that which is not more than the achievement on the part of the individual of an orientation with relationship to him same as being bio-psico-social. the author outlines that all the individuals don't make a sense of the life, some because they don't end up reaching it while others reach it, but they lose it, and he argues that this is due to that so that the sense of the life is formed, the favorable factors that participate in its conformation should converge in an individual interested in taking advantage of that fork. it continues outlining that the will plays its paper in the formation of the sense of the life, but conditioned and determined by multiple factors. continuous exposing the existent relationship between the sense of the life and the category system. but it advances it exposes the existent relationship between the analyzed category and those of "well" and "value". it finishes exposing some characteristics of the sense of the life that should be avoided in the professionals of the health
Characteristics of the Iberian wild goat Capra pyrenaica hispánica of Madrona and Sierra Quintana (Spain). The success of private management
Sánchez Hernández, L.
Pirineos : Revista de Ecología de Monta?a , 2002,
Abstract: The Real Club de Monteros, an association of Spanish hunters, has been supporting research on the Madrona Iberian wild goat. This is one of the least studied populations of Capra pyrenaica in Spain and was nearly exterminated from the Madrona range in the middle of the 20th' century, when there were possibly less than 20 individuals. Our aim was to determine the distribution area of the goat, estimate its relative density and population structure, and detect possible threats to its conservation. Observations were concentrated during the rut in the years 2000 and 2001. Madrona wild goats are very wary of humans and very difficult to observe. Long flight distances and brief sightings have been recorded. Line transects were not feasible, so goat numbers were determined by the repeated counts method. The population structure differs according to the study areas as a result of its gradual dispersion. Continued poaching has reduced the average age of males and has seriously affected the older age classes. [fr] Le Real Club de Monteros, association de chasseurs espagnols, a financé une étude du bouquetin ibérique sauvage de la Sierra Madrona. Il s'agit d'une des populations de Capra pyrenaicales moins étudiées d'Espagne et elle avait à peu près disparu de ce massif à la moitié du XXème siècle, avec peut-être moins de 20 individus. Nous avons déterminé l'aire de répartition du bouquetin, en estimant sa densité relative et la structure de sa population, de fa on à détecter les risques éventuels pour sa conservation. Les observations ont été concentrées durant la période de rut en 2000 et 2001. Ces bouquetins se montrent très inquiets de la présence humaine et ils sont très difficiles à observer. Un survol à distance et de brèves observations ont été effectuées. L'abondance des bouquetins était déterminée par la méthode des comptages répétés. La structure de la population est différente pour les différentes zones étudiées, à cause de leur dispersion graduelle. Le braconnage continu a réduit l'age moyen des males et a sérieusement affecté les classes les plus agées. [es] El Club Real de Monteros, una asociación espa ola de cazadores, ha financiado el presente estudio sobre la cabra montés de Sierra Madrona. Esta población es una de las menos estudiadas de Capra pyrenaicaen Espa a y fue casi exterminada de la Sierra Madrona a mediados del siglo XX, cuando probablemente había menos de 20 individuos. El objetivo del estudio es determinar su área de distribución y estimar su densidad relativa, estructura poblacional y amenazas de conservación. Las observaciones se tom
Replanteamiento de la teoría de la virtud desde un enfoque axiológico The theory of virtue from an axiological approach
Arturo Sánchez Hernández
Humanidades M??dicas , 2002,
Abstract: El autor comienza hablando de la trayectoria histórica de la teoría de la virtud haciendo un recorrido por los pensadores y corrientes de pensamiento de la antigüedad y el Medioevo. Con posterioridad define posiciones metodológicas con relación a términos como autonomía y actitud, y deja planteada la problemática central de la investigación: “ qué características deben tener la conducta humana y los procesos psíquicos que la anteceden para que sean valiosos desde el punto de vista ético-moral? Para intentar dar respuesta a esta interrogante retoma la teoría de la virtud y la divide en un sistema de principios agrupados en cuatro niveles. En el primer nivel son agrupados principios que, según el autor, permiten definir la extensión y los límites del dominio de los valores ético-morales, y el objeto de valoración desde la perspectiva analizada. En el segundo nivel se agrupan principios cuya observación garantizan la efectividad de la conducta, y se insiste en la importancia de esta. En el tercer nivel, con el principio de justicia se aborda el problema de la responsabilidad del agente social tanto con los demás como con el mismo, y se proponen las bases para evaluar la correlación entre diferentes agentes sociales. En el cuarto nivel, el principio de adherencia a las exigencias de autorregulación ético-moral, permite evaluar el grado de compromiso afectivo con los conocimientos sobre lo justo o debido. Se plantea que cierto grado de compromiso afectivo resulta indispensable para que el individuo sea realmente portador de valores ético morales. Más adelante se aborda la relación entre los principios y niveles de principios argumentando que entre ellos existe una estrecha unidad e interrelación. Por último hace referencia a la relación existente entre los principios propuestos con las denominadas "virtudes cardinales": fortaleza, templanza, justicia y prudencia The author begins mentioning the historical trajectory of the theory of virtue making a journey through the thinkers and currents of thought of antiquity and the Middle Ages. Later on, he defines methodological positions in relation to terms like autonomy and attitude, and outlines the main problem of the investigation: “What characteristics should human behavior and psychocological processes that precede it have, so that these characteristics are valuable from the ethical-moral point of view? In order to answer this query he calls to mind the theory of virtue and divides it into a system of principles gathered into four levels. The first level encloses the principles that, according to the author, al
Algunas reflexiones en torno al concepto de valor ético moral Some Considerations on the Ethic-Moral Value Concept
Arturo Sánchez Hernández
Humanidades M??dicas , 2001,
Abstract: El autor desarrolla varios conceptos como: “valor”, “dignidad”, “ser humano”, “agente social” y “orientación fundamental de un sistema ético-filosófico”. Sobre la base de ellos desarrolla el de “valor ético-moral”, primero como una derivación del concepto general de valor y luego profundizando en sus particularidades. Más adelante explica qué elementos de la conciencia social, así como del la conciencia individual y del subconsciente participan en la conformación de los valores de este dominio axiológico, así como las funciones de ellos, y plantea que la fundamental es la reguladora. Se explican las posibles posiciones extremistas en las que se pueden incurrir al analizar los elementos de la relación sujeto-objeto-contexto social en que se dan los valores ético-morales. Por último se explica que el portador de los valores ético-morales es el ser humano The autor develops several concepts like value, dignity, human being, social agent and fundamental orientation o fan ethical philosophical system. On the base of them it develops “the ethical moral value”, first as a derivation of the general concept of value and the deepening in their particularities. Later on it is explained what elements of the social conscience, as well as of the individual conscience and of the subconscious one, they participate in the confirmation of the values of this axiological mastory, as well as the functions of them, and the author says that the fundamental one is the regulating consciencce. The possible extremist pòsitions in those we can incur are explained when analyzing the elements of relationships subject-object-social context in which the ethical moral values are given. Lastly it is explained that the payee of the ethical moral values id the human being
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