ABSTRACT This research seeks to analyze the incidence of IAS 41 on banana production and the behavior of the prices of the banana box in the period 2019 and 2020 in Ecuador, through the application of a descriptive research with data of a primary nature. Whose results reflect an increase in the price of the banana box and a positive export demand; however, there is controversy over the deficiency of payments by banana exporters. Therefore, it is necessary to manage a price system that regulates exports, but above all, IAS 41 is applied efficiently in accounting processes that recognize and measure the biological asset; in such a way that the invested inputs can be controlled until the product is obtained and commercialized at a reasonable price.

RESUMEN La presente investigación busca analizar la incidencia de la NIC 41 en la producción bananera y el comportamiento de los precios de la caja de banano en el periodo 2019 y 2020 en el Ecuador, a través de la aplicación de una investigación descriptiva con datos de naturaleza primaria. Cuyos resultados reflejan un aumento del precio de la caja de banano y una demanda positiva de exportación; sin embargo, existe controversia por la deficiencia de los pagos por parte de los exportadores de banano. Por tanto, es necesario manejar un sistema de precios que regulen la exportación, pero más que todo, se aplique eficientemente la NIC 41 en los procesos contables que reconozca y mida el activo biológico; de tal manera, que se pueda controlar los insumos invertidos hasta la obtención del producto y comercializarlo a un precio razonable.

Resumo Ao ver a valorização da floresta em um quadro baseado no conhecimento e embora existam estudos que indicam como as empresas florestais chilenas avaliam seus ativos florestais, a informação existente pode ser inferida apenas em grandes e médias empresas; no caso das pequenas empresas não existem dados concretos para saber o que o método de valorização de seus activos. Para fornecer uma avaliação crítica dos métodos de avaliação comumente usados para a avaliação de florestas, este artigo tem dois objetivos. Primeiro, avaliar a compatibilidade dos critérios de avaliação baseados no método de valor justo dos ativos biológicos de empresas florestais depois de adotar o Sistema de Informação Financeira Internacionais (IFRS) e, segundo, estabelecer um método para o uso adequado da NIC 41 (Norma Internacional de Contabilidade) no setor florestal por meio de estudos de caso no Chile. O valor justo foi determinado de acordo com a IAS 41, em uma plantação de imatura (oito anos) estabelecida com Pinus radiata, usando a “abordagem de custo” e a “abordagem de renda”. Os principais resultados sugerem que a estimativa do valor justo usando o método de avaliação “abordagem de renda” se torna mais precisa quanto mais jovem o estande, ou seja, calcular o valor justo com base no valor presente líquido do estande, promete mais precisão. No entanto, o uso de softwares de simulação de crescimento e produtividade para áreas de espécies exóticas impedem o uso disseminado desse método. Os resultados indicam a necessidade de harmonizar critérios metodológicos para mensurar o valor justo em culturas de espécies florestais.

Abstract Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterprises; in the case of small enterprises there are no tangible data to know what the method of valuation of its assets. To provide a critical assessment of the valuation methods commonly used for the valuation of forests, this paper has two objectives. First, to evaluate compatibility of valuation criteria based on the fair value method of the biological assets of forest companies after adopting the International Financial Reporting System (IFRS), and second, to establish a method for the proper use of IAS 41 (International Accounting Standard) in the forestry sector through case studies in Chile. Fair value was determined according to IAS 41, in an immature plantation (eight years) established with Pinus radiata, using the “cost approach” and the “income approach”. The main findings suggest that the estimation of fair value using the “income approach” valuation method becomes more precise the younger the stand, i.e. calculating fair value based on the net present value of the stand, promises more accuracy. Nonetheless, the use of growth and yield simulation software for stands of exotic species, impede widespread use of this method. Results indicate the need to harmonize methodological criteria to measure fair value in crops of forest species.

Objective', to describe growth from birth to 40 weeks corrected gesational age in very low birth weight ;nfants. Patients and methods: 250 very low birth weight newborn infants (51 .2% males; born clong year 1995 in five public hospitals at Santiago, Chile., which were discharged alive, were followed up until 40 weeks correced age. Their mean gestational age was 29.8 (range 23 to 39) weeks, mean birlr weight was 1202 g (range 570 tc 1449), 41 .6% were small For gestctional age according to local standards, 68,8% were given parenteral feedings for an classified in five groups according to gestational age to compare growth velocity. Results: all infants lost weight along the first postnatal week, rhe lesser the gestational age the more the loose. Newbons under 27 weeks gestational age (GA) regained birth weight at 21 .4 ± 8.7 days postnatal age, at 1 9,5 ± 6 days when GA was 27 ;a 28 weeks, at 19.2 ± 6 day for GA 29 to 30 weeks, at 15', 9 ± 12,6 days in those 31 -o 32 weeks GA and at 1 1 .6 ± 4 days in those > 32 weeks GA. At corrected age 40 weeks all groups were still under ":0th percentile of the local intrauterine growth standard for weight, except those born at 27 to 28 weeks GA, but all c^ them except those born over 32 weeks GA had attained 10th percentile of the standard for heed circumference. Conclusion: this collaborative work gathers valuable information on body growth among chilean very low birth weight infants of different gesiationcl age.

Objetivo: describir la evolución. antropometrica desde el nacimiento hasta la edad corregida de 40 semanas en recién nacidos de muy bajo peso de nacimiento, egresados vivos, nacidos en el año 1 995 en cinco maternidades del sector publico de salud en Santiago. Pacientes y método: se incluyen 250 recién nacidos, 51,2% varones, de edad gestacional (promedio) 29,8 (márgenes 23 a 39] semanas, que pesaron 1 202 (570 a 1 449) g al nacer, 41,6% de los cuales eran pequeños para la edad gestacional. En 68,8% de ellos se empleo alimentación parenteral, por 1 1,9 ± 8,3 días. El aporte enteral exclusivo se alcanzó en promedio a Ia edad de 16 días. Resultados: el peso bajo en todos los niños durante la primera semana. Este descenso fue mayor cuanto menor era la edad gestacional. Los nacidos antes de 27 semanas recuperaron el peso de nacimiento en 21 ,4 ± 8,7 diez, los nacidos a las 27 y 28 semanas a los 19,5 ± 6 días, los de 29 y 30 semanas de edad gestacional a los 19,2 ± 6 días, los 31 y 32 semanas a los 15,9 ± 12,6 días y los ce mas de 32 semanas a Ias 1 1 ,6 ± 4 días. A las 40 semanas de edad corregida el peso en todos los grupos por edad de gestación era inferior al percentil 10 de juez, excepto los nacidos a las 27 y 28 semanas, mientras el perímetro craneano superaba al percentil 10, salvo en los mayores de 32 semanas.

Chagas'disease has been described as the commonest form of chronic myocarditis. An immunologic pathogenesis has been discribed for this form of the disease. So far, no immunoperoxidase technique has been used for the detection of immunological deposits in chronic experimental Chagas'myocardiopathy. Forty-one Swiss mice, three months old were inoculated intraperitoneally with doses between 10 and 10(5) Tulahuen trypomastigotes. Mice were reinoculated one month after with doses between 10² and 10(5) and sacrificed at 6 (n=21) and 9 months (n=9) after the first inoculation. ECGs were recorded before sacrifice. Immunoperoxidase technique (peroxidase-antiperoxidase method), immunofluorescence (direct and indirect) as well as histological studies were performed in myocardiums and skeletal muscles of the surviving animals. The most sensitive methods for detecting chronic chagasic infection were the routine histologic studies (73%) and the ECGs 83% and 89% on 6 and 9 mo. post-infected mice, respectively. Myocardial involvement varied from interstitial mild focal lymphocyte infiltrates up to replacement of myocytes by loose connective tissue. Atrial myocardiums (21/23, 91%) were more affected than ventricles (9/23, 39%). Typical chagasic nests were rarely found. Skeletal muscle involvement (11/18 and 7/9) varied from mild to extensive lymphocyte and plasmacell infiltrates, and necrotic fibers. The involved antigen were shown in skeletal muscles by the immunoperoxidase technique as diffusely arranged granular intracytoplasmatic deposit for both IgC and total immunoglobulins. The coincidence between this technique and histologic muscle lesions was 11/18 (61(%) in 6 mo. and 6/8 (75%) at 9 mo. post-infection. In heart, delicate granular deposits of total immunoglobulins were seen diffusely arranged within the ventricular myocytes; coincidence between immunoperoxidase technique anl histologic involvement increased from 36 to 66% in animals sacrifeced 6 and 9 mo. post-infection. This strongly stressed the increase of immunologic phenomena with the chronification of infection. Concerning sensitivity, immunoperoxidase and direct immunofluorescence were highly sensitive in skeletal muscle (100%, p < 0.01). Conversely, direct immunofluorescence technique showed poor results in heart while immunoperoxidase increased its sensitivity from 21.4% (at 6 mo.) to 66.6% (at 9 mo.) post-infection (p < 0.001). Considering the necessity of obtaining an adequate vaccine in order to prevent this disease an experimental model like this, rendering immunological reactions as revealed by the immunoperoxidase technique, would be useful.

La enfermedad de Chagas ha sido considerada como una de las causas más frecuentes de miocarditis crônica. Siendo descriptas Ias alteraciones inmunológicas, como patogenia para este tipo de enfermedad. Por tal motivo, se empleó la técnica de inmunoperoxidasa para la detección de depósitos de inmunoglobulinas en la miocardiopatía chagásica crônica experimental. Se utilizaron 41 ratones Swiss de 3 meses de vida, los mismos fueron inoculados intraperitonealmente con dosis entre 10 y 10(5); tripomastigotas de la cepa Tulahuen. La reinoculación se realizo 1 mes después con dosis entre 10² y 10(5); siendo sacrificados a los 6 (n=21) y 9 meses (n=9) de la primera inoculación, prévios estúdios elect roçar diográficos. Posteriormente se estudiaron los miocardios y músculos esqueléticos con técnicas histológicas de rutina, inmunoperoxidasa (método peroxidasa anti-peroxidasa) e inmunofluorescencia (directa e indirecta). Los métodos más sensibles para la detección de la enfermedad de Chagas crônica resultaron ser los estúdios histológicos (73%) y la electrocar-diografia (83%) a los 6 meses pi.y (89%) a los 9 meses p.i. (pos-infección). Se observaron diferentes alteraciones miocárdicas, desde infiltrados linfocitarios leves y focales en intersticio hasta reemplazo de miocitos por tejido conectivo. Los miocardio auriculares (21/23,91%) fueron más afectados que los ventrículos (9/23, 39%); mientras que las típicos quistes chagásicos resultaron excepcionales Los músculos esqueléticos (11/18 Y 7/9) presentaron distintos grados de lesión histológica, desdes leves a extensos infiltrados linfoplasmocitarios con presencia de fibras necróticas. Mientras que con la técnioa de inmunoperoxidasa, los antígenos se revelaron como depósitos granulares intracitoplasmáticos difusamente distribuidos, tanto para IgG como para Ig totales. La coincidência entre este método y Ias lesiones musculares histológicas fueron 11/18 (61%) a los 6 meses p.i.y 6/8 (75%) a los 9 meses p.i. Por otra parte, los depósitos de lg totales en corazón se observaron dispuestos difusamente, en forma finamente granular dentro de los miocitos ventriculares La coincidência entre ambas técnicas (inmunoperoxidasa e histología) resultó ser dei 36% y 66% para los animales sacrificados a los 6 y 9 meses p.i. respectivamente. Este fenômeno inmunológico se incremento notablemente con el curso crônico de la enfermedad. Con respecto a la sensibilidad, tanto la inmunoperoxidasa como la inmunofluorescencia directa fueron altamente sensibles en músculo esquelético (100%, p 0,01). Por otra parte, la técnica de inmunofluorescencia directa en corazón, evidencio pobres resultados, mientras que el método peroxidasa anti-peroxidasa incrementó su sensibilidad de 21,4% a los 6 meses pi. al 66.6% a los 9 meses p.i. (p 0.001). Este modelo experimental, en el cual se observan reacciones inmunológicas reveladas por la técnica de inmunoperoxidasa, podría resultar de utilidad, considerando la necesidad de obtener una vacuna adecuada para prevenir la miocardiopatía chagásica.