Resumen Este artículo analiza los factores biológicos de los elasmobranquios más comunes en Bahía Santa Elena, en el Área de Conservación Guanacaste en el Pacifico norte de Costa Rica. Debido a un vacío de información científica marino-costera que origina un fallo del sistema de manejo, no hay enfoque de resiliencia en las poblaciones sujeto de conservación. Se utilizó el método de muestreo mensual desde septiembre de 2015 hasta agosto de 2016. Mediante censo subacuático, uso de un trasmallo y visita en los puestos de recibo de pescado de Cuajiniquil se determinó la diversidad, abundancia relativa, distribución de las especies, aspectos biométricos, biología reproductiva y estructura de tallas de captura; también se aplicó una encuesta a 120 pescadores para conocer la percepción social en factores del desarrollo sostenible. Se trabajó con una muestra de 289 individuos que dio como resultado que los meses de mayor precipitación se relacionan con picos de los índices de diversidad, con poca distribución espacial, donde se presenta un remplazo estacional de especies, entre las que destaca el arribo de Rhinopterasteindachneri, Mobulamunkiana, durante los meses lluviosos y Mustelushenlei junto con Sphyrnalewini durante los vientos alisios. El periodo de desove principal para Myliobatiformes se ubica antes de diciembre, pero Urotrygonnana presenta un segundo periodo en julio. Se concluye que la biometría indica un mayor número de organismos juveniles para tiburones y adultos para rayas. La pesca con trasmallo de fondo se caracterizó por bajo rendimiento económico, lo que incide en la captura de juveniles de S. lewini, y este ingreso económico no se beneficia de los bienes naturales intangibles presentes en BSE que son patrimonio del Estado.

Abstract This article analyzes the biological factors of the most common elasmobranchs in Bahía Santa Elena, in the Guanacaste Conservation Area in the north Pacific of Costa Rica. Due to a lack of marine-coastal scientific information there is a system failure of management, leaving without a resilience approach to the populations subject to conservation. The monthly sampling method was used from September 2015 to August 2016, diversity, relative abundance, species distribution, biometric aspects, reproductive biology and catch size structure were determined by means of an underwater census, the use of a trammel net and a visit to the Cuajiniquil fish reception posts. A survey was applied to 120 fishermen to know the social perception regarding the factors of sustainable development. I worked with a sample of 289 individuals, among the main results, it was obtained that the months with the highest rainfall are related to peaks of the diversity indices, with little spatial distribution. A seasonal replacement of species is presented, highlightingthe arrival of Rhinopterasteindachneri, Mobulamunkiana, during the rainy months and Mustelushenlei and Sphyrnalewini during the Trade Winds. The main spawning period for Myliobatiformes is located before December, however Urotrygonnana presents a second period in July. It is concluded that biometry indicates a greater number of juvenile organisms for sharks and adults for rays, bottom gillnet fishing was characterized by low economic performance, which affects the capture of juveniles of S. lewini, this economic income does not benefit from the intangible natural assets present in BSE that are State assets.

ABSTRACT Conservation is concerned with preserving the material support of heritage assets to ensure transmission of cultural, historical or artistic values that objects possess. Their deterioration implies physical, chemical and biological changes that depend on the materials with what they were made and agents that provoke it. In Study Plan E of Cultural Heritage Preservation and Management career incorporates the subject Materials in cultural assets. The subject presents the most general characteristics and properties of the constituent materials of cultural assets; deterioration agents and the interactions with materials; the alterations they produce and the most common pathologies in which they evident. It is essential that students understand the role of experimental sciences, especially Chemistry, in the cultural assets conservation, an issue that is expressed in this article.

RESUMEN La conservación se ocupa de preservar el soporte material de los bienes patrimoniales para garantizar la transmisión de los valores culturales, históricos o artísticos que poseen los objetos. El deterioro de estos objetos implica cambios físicos, químicos y biológicos que dependen de los materiales con que fueron fabricados y de los agentes que lo provocan. En el Plan de Estudio E de la carrera Preservación y Gestión del Patrimonio Cultural se incorpora la asignatura Materiales en bienes patrimoniales. La asignatura presenta las características y propiedades más generales de los materiales constitutivos de los bienes culturales; los agentes de deterioro y las interacciones con los materiales; las alteraciones que producen y las patologías más comunes en que se manifiestan. Es fundamental que los estudiantes comprendan el papel de las ciencias experimentales, especialmente la Química, en la conservación de los bienes culturales, cuestión que se expresa en este artículo.

It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural sector, and its purpose is to demonstrate the influence that exists between the importance given to low financial accounting (IAS / IFRS) and poor reciprocity in accounting management and accounting practices that are effectively applied in the agricultural sector, especially in SMEs, thus causing some cracks. However, it can be stated that the reasons for the possible fissures that may exist are attributed to the fact that the current general accounting standards do not adapt very well to the particularities of the agriculture sector and are relatively difficult, and costly to implement. In the Latin American case, it should be mentioned that International Accounting Standard 41. (IAS 41), when they are full and section 34 for SMEs, prescribe the accounting treatment of agricultural activity, introducing significant advances in the recognition of results. for the transformation of biological goods generated in the joint effort of human beings and nature.

Es preciso mencionar que este trabajo que se presenta, como resultado de investigación, corresponde al manejo y tratamiento contable que puede darse a los Activos Biológicos en las empresas Latinoamericanas del sector agropecuario, y tiene como finalidad demostrar la influencia que existen entre la importancia proporcionada a la contabilidad financiera bajo (NIC/NIIF) y la poca reciprocidad del manejo contable y las prácticas contables que se aplican efectivamente en el sector agrícola, especialmente en las Pymes, ocasionando con ello algunas fisuras. Sin embargo, se puede afirmar que las razones de las posibles fisuras que puedan existir, se atribuyen a que las normas generales de contabilidad actuales no se adaptan muy bien a las particularidades del sector de la agricultura y son relativamente difíciles, y costosas en su implementación, en el caso Latinoamericano, es preciso mencionar que la Norma Internacional de Contabilidad 41. (NIC 41), cuando son plenas y la sección 34 para Pymes, prescriben el tratamiento contable de la actividad agropecuaria, introduciendo avances significativos en el reconocimiento de los resultados por la transformación de bienes biológicos generados en el esfuerzo conjunto del ser humano y la naturaleza.

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.

Abstract This article outlines the territorialization processes that shaped four rural landscapes between 1950 and 2016 at Rio Verde de los Montes (Antioquia, Colombia), We adopted the perspective of post-human geography based on the experiences of peasants, materialized as territorialization, deterritorialization, and re-territorialization dynamics that led to the emergence of diverse and changing landscapes. These processes foster the co-production of landscapes where both human beings and nature undergo mutual transformations under the conception that social and natural processes are hybridization processes. The methodology used allowed identifying the landscape configuration processes ranging from landscape experience and observation, using ethnographic and geographic tools such as field diary, photographs, reading, review and elaboration of cartography, interpretation of aerial and satellite images, elaboration of educational graphs, and tours. This methodology supported the description of landscapes from their profiles and textures emerged from the interactions between human, biological and feature elements. In this way, this article reflects on the experiences herein understood as nodes that cluster the interactions between peasants, resulting in material assets resulting from the activities of humans and other living organisms; to this end, we developed descriptions and analyses considering four landscapes. The first was built around forest-related activities and agriculture for self-consumption between the 1950s and 1970s through maize crops, hunting and muledriving. As regards the experience on maize, we reflected on the actions and knowledge involved; as regards hunting, we explain the dynamics between the territorialities of peasants and animals fighting for their territory and life form, and on mule-driving, we outline the relationship of transiting landscapes by roads connecting farmland areas with other landscapes and territories. The second landscape, identified between the decades of 1980s and 1990s, was developed from coffee cultivation and the emergence of guerrilla (Fuerzas Armadas Revolucionarias de Colombia-Ejército del Pueblo, FARC-EP [Revolutionary Armed Forces of Colombia-People’s Army]). In this new landscape, coffee cultivation drives the timing and transit of peasants according to culture altitude; regarding the guerrilla, Rio Verde de los Montes was territorialized for recruitment, hiding and healing place, favored by the abundant forests and remoteness. The war and peasant-displacement landscape was driven by territorial disputes through military actions by FARC-EP, the Magdalena Medio Peasant’s Self-Defense group (ACMM), and the National Army. The military territorialization and fear-inducing practices prevailed in this landscape, resulting in the de-territorialization of multiple peasant families that abandoned their land; as a result, the typical rural spaces including households and cropland were altered, as well as the interactions with non-human elements. The last landscape, which was recorded from the year 2000 to 2016, is characterized by re-territorialization from the return and new interactions fostered by access to electricity services and sale of environmental services. This return is marked by a re-encounter with households and land, as well as with wild areas that invaded these spaces under the absence of peasants. The supply of household electricity allow new practices as well as the reconfiguration of others resulting from the use of electric appliances and machinery. Finally, the sale of ecosystemic services defines the forest as a conservation area and the peasant as a supplier of environmental services. We conclude that from the various interactions with other actors, materials and living organisms, the peasant builds territorializations through time and creates new landscapes from the overlap with other human and nonhuman territorialities. This analysis was achieved through post-human geography, for which the use of ethnography was right, as this approach allowed to gain experience in the territory and come closer to the perspective of rural families. Finally, we believe this article sets the basis of a different approach to analyze the processes leading to and shaping landscapes within the rural context in Colombia.

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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.

Resumo Dada a complexidade de se mensurar o fair value de ativos biológicos agrícolas, que geralmente não possuem um mercado ativo e são dependentes de fatores climáticos, ambientais e biológicos, surge a necessidade de uma visão interdisciplinar que considere outros inputs além dos econômicos e contábeis. Nesse sentido, o presente ensaio teórico tem por objetivo propor uma metodologia interdisciplinar de mensuração do fair value de ativos biológicos agrícolas considerando também os fatores agronômicos. Como método, foi adotado a pesquisa bibliográfica de natureza exploratório-descritiva. Para sustentar a proposta metodológica interdisciplinar, um quadro teórico foi desenvolvido utilizando as lentes disciplinares da contabilidade, economia e agronomia, com enfoque na modelagem agrometeorológica. Além da proposição metodológica, foi realizada uma aplicação no setor sucroenergético para demonstrar o comportamento e alcance das variáveis. A principal contribuição deste estudo reside na proposição de uma metodologia de mensuração inovadora, que considera os aspectos agronômicos na mensuração contábil, podendo resultar em melhoria na qualidade da informação, principalmente, quanto a fidedignidade.

Abstract Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that considers inputs other than economic and accounting. In this sense, the present theoretical essay aims to propose an interdisciplinary methodology to measure the fair value of agricultural biological assets considering also the agronomic factors. As a method, a bibliographic research of an exploratory-descriptive nature was adopted. To support the interdisciplinary methodological proposal, a theoretical framework was developed using the disciplinary lenses of accounting, economics and agronomy, with a focus on agrometeorological modeling. In addition to the methodological proposition, an application was made in the sugarcane sector to demonstrate the behavior and range of the variables. The main contribution of this study is the proposition of an innovative measurement methodology, which considers the agronomic aspects in accounting measurement, which can result in an improvement in the quality of the information, mainly as regards reliability. JEL Code: O32, Q16, C18.

Resumo A Fundação Oswaldo Cruz é detentora de expressivo patrimônio cultural constituído por coleções biológicas, edificações, objetos e documentos históricos qualificados como ativos estratégicos para preservação da memória institucional, para o ensino e para a pesquisa no campo das ciências e da saúde. No entanto, uma parte relevante do acervo documental estava indisponível para consulta pública até 2014. Este artigo apresenta o processo de disponibilização integral do acervo, descrevendo os problemas enfrentados, as soluções encontradas e os resultados obtidos. Ao final, a gestão dos documentos físicos e digitais é apontada como componente central para constituir fontes de informação para o presente e fontes históricas para o futuro.

Abstract The Oswaldo Cruz Foundation is home to significant cultural heritage comprising biological collections, buildings, and historical documents and objects denoted as strategic assets for preserving institutional memory as well as for teaching and research in the field of science and health. However, a major portion of these collections was unavailable to the public until 2014. This article introduces the process involved in providing full access to these collections and describes the challenges, solutions, and results. Finally, the management of physical and digital documents is indicated as a central component in constituting sources of information for the present and historical sources for the future.

The effective control of tsetse flies (Diptera; Glossinidae), the biological vectors of trypanosome parasites that cause human African trypanosomosis and African animal trypanosomosis throughout sub-Saharan Africa, is crucial for the development of productive livestock systems. The degree of genetic isolation of the targeted populations, which indicate reinvasion potential from uncontrolled areas, will be critical to establish a control strategy. Molecular and morphometrics markers were used to assess the degree of genetic isolation between seemingly fragmented populations of Glossina brevipalpis Newstead and Glossina austeni Newstead present in South Africa. These populations were also compared with flies from adjacent areas in Mozambique and Eswatini. For the molecular markers, deoxyribonucleic acid was extracted, a r16S2 Polymerase chain reaction (PCR) was performed and the PCR product sequenced. Nine landmarks were used for the morphometrics study as defined by vein intersections in the right wings of female flies. Generalised Procrustes analyses and regression on centroid size were used to determine the Cartesian coordinates for comparison between populations. Both methods indicated an absence of significant barriers to gene flow between the G. brevipalpis and G. austeni populations of South Africa and southern Mozambique. Sustainable control can only be achieved if implemented following an area-wide management approach against the entire G. brevipalpis and G. austeni populations of South Africa and southern Mozambique. Limited gene flow detected between the G. austeni population from Eswatini and that of South Africa or Mozambique may imply that these two populations are in the proses of becoming isolated.

Resumen Introducción. Los biobancos con fines de investigación son un bien público que necesita de la participación activa de todas las partes interesadas, por lo cual es importante conocer la percepción que tiene el público general en Colombia sobre su intervención en un biobanco. Objetivo. Indagar en diferentes sectores sociales colombianos sobre su percepción en torno a la donación de material biológico humano para ser almacenado en biobancos con fines de investigación. Materiales y métodos. Se hizo un estudio exploratorio tanto cuantitativo como cualitativo, entre personas sanas de diferentes sectores del país mediante una encuesta anónima sobre su conocimiento y actitudes con respecto a los biobancos. Resultado. La encuesta fue respondida por 368 personas, que incluían investigadores en salud, abogados y miembros de comités de ética de la investigación. El 96 % de los sujetos expresó su voluntad de donar material biológico, aunque el 60 % manifestó tener desconfianza en que sus muestras fueran usadas en algunos tipos de investigación, especialmente en clonación humana. Cerca de la mitad de los participantes refirieron saber qué era un biobanco, sin embargo, menos del 3 % tenía claridad suficiente sobre el concepto. Conclusión. Los participantes expresaron su disposición a donar y almacenar material biológico con fines de investigación, así como su opinión sobre algunos aspectos de la gestión de los biobancos. Las opiniones del público general se deben tener en cuenta en el desarrollo de políticas que regulen la actividad de los biobancos con fines de investigación en Colombia.

Abstract Introduction: Biobanks for research purposes are public assets that require active participation from all interested parties; therefore, it is important to discern and investigate the perception that the general public in Colombia has with regards to their participation in a biobank. Objective: To question different healthy Colombian social agents about the perception they have on donating human biological material to be stored in a biobank for future research purposes. Materials and methods: We conducted an exploratory quantitative and qualitative research by means of an anonymous survey on healthy members of the Colombian community in order to evaluate their knowledge and stances related to biobanks. Results: Three hundred sixty-eight (368) individuals completed the survey, including health-care researchers, lawyers and members of research ethics committees. Ninety-six percent (96%) of the subjects stated their willingness to donate biological material to biobanks, although 60% expressed distress about their samples being used for certain research activities, mainly human cloning. Even though about half of the participants reported knowing what a biobank is, less than 3% of the individuals had a clear concept of them. Conclusion: Participants showed their willingness to donate and store their biological material for research purposes. Similarly, they expressed their opinion about issues related to the management of biobanks. It is necessary to take into account the opinions of the general public in the development of policies that regulate biobanks for research purposes in Colombia.

This article pretends to study the implementation of the Accounting International Norm 41: Recognition and Assessment of Biological Assets in the Agricultural Sphere in Ecuador, beyond its financial implementation. It is analyzed as a factor that induces to the normative fulfillment and to the scientific analysis of the advantages and disadvantages of its insertion on countable practice, and as an essential notion within the agronomy and the specific field of agricultural and stockbreeding production. Different aspects were analyzed which are essential for the relation between agronomy and finances as complementary fields which allow to reflex in the agricultural accounting the change capacity of living plants and animals when they experience transformations.

Este artículo pretende estudiar la aplicación de la Norma Internacional de Contabilidad NIC 41: Reconocimiento y valoración de activos biológicos, en el ámbito agropecuario de Ecuador, más allá de su aplicación financiera. Se analiza como un factor que induce al cumplimiento normativo y análisis científico de las ventajas y desventajas de su inserción en la práctica contable, y como una noción imprescindible dentro de la Agronomía y el campo específico de producción agrícola y ganadera. Se examinaron diversos aspectos que son fundamentales dentro de la relación entre la agronomía y las finanzas como campos complementarios, que permiten reflejar en la contabilidad agropecuaria la capacidad de cambio de las plantas y los animales vivos al experimentar transformaciones.

Resumo: Na pecuária leiteira, a mensuração pelo custo histórico se faz pelo registro de todos os custos ocorridos no período, tais como gastos com insumos, manejo, salários, ou aquilo que se pode chamar de gastos operacionais. Ocorre que há ressalvas quanto a essa mensuração. Assim, surgiu a mensuração contábil pelo valor justo (fair value), sugerida por órgãos reguladores em todo o mundo, pois possibilita segundo autores, credibilidade nas informações.

Abstract: In dairy farming, measurement, at historical cost, it is the registration of all costs incurred in the period, such as spending on inputs, management, salaries, or can be called operating expenses. It turns out that there are shortcomings with regard to this measure. So did the accounting measurement at fair value (fair value), suggested by regulators around the world because it enables according to authors, credibility of the information.

Resumen: En la ganadería lechera, la medida, por el costo histórico, se hace por el registro de todos los costos del período, como los gastos con factores de producción, gestión , salarios, que también se pueden llamar gastos de operación. Sin embargo, hay otras posibilidades. Así, surgió la medición contable por el valor justo (fair value), sugerido por los órganos reguladores de todo el mundo, ya que permite, según los autores, credibilidad en las informaciones.

Résumé: Dans l' élevage laitier, la mesurage par le coût historique se fait par l''enregistrement de tous les coûts produits dans la période, tels que les frais et dépenses en intrants, la gestion, les salaires, qu'on peut appeler de frais d'exploitation. Toutefois, existe quelques réserves avec cette mesurage. Ainsi, est apparu la mesurage comptable à la juste valeur (fair valeur) suggéré par les organismes régulateurs dans tout le monde, car elle permet selon les auteurs, la crédibilité des 'informations.

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public-sector-specific accounting standard: Generally Recognised Accounting Practice (GRAP) 101. The public sector currently reports on various bases of accounting. Public entities and municipalities report in terms of accrual accounting, and government departments report on the modified cash basis. The lack of a uniform basis of accounting impedes the comparability of financial information. The implementation of GRAP 101 in the public sector is important in facilitating comparability of financial information regarding biological assets. This paper is based on a content analysis of the annual reports of 10 relevant public entities in South Africa and specifically details the challenges that public entities encounter with the application of GRAP 101. These challenges, and how they were addressed by a public entity that adopted and applied GRAP 101, namely the Accelerated and Shared Growth Initiative South Africa - Eastern Cape (AsgiSA-EC), are documented in this research.

Resumo Quarenta e nove isolados de Trichoderma obtidos no centro-oeste do Brasil foram avaliados quanto a sua atividade antagônica in vitro contra Sclerotinia sclerotiorum (agente causal do mofo branco) e identificados com base nas sequências ITS do DNA ribossômico nuclear. Os testes de cultivo pareado mostram que todos os isolados exibiram algum antagonismo, com um máximo de 77% de inibiação micelial e inibição total da produção de escleródios. Dois isolados se destacaram como os mais promissores, considerando ambos os parâmetros avaliados (CEN1253 - T. koningiopsis e CEN1265 - T. brevicompactum). Cinco espécies diferentes foram identificadas: T. harzianum (23), T. spirale (9), T. koningiopsis (8), T. brevicompactum (7) and T. asperellum (2). Estes isolados estão armazenados na Coleção de Fungos para Controle Biológico da Embrapa e as informações obtidas nos experimentos serão incorporadas na base de dados de ativos biológicos, no sistema de informações de recursos genéticos, e disponibilizados para estudos futuros.

Abstract Forty-nine isolates of Trichoderma from the Brazilian Midwest were evaluated for their antagonistic activity in vitro against Sclerotinia sclerotiorum (causal agent of white mold), which were then identified based on their nuclear ribosomal ITS sequences. Paired culture tests showed that all isolates exhibited some antagonism, with a maximum of 77% mycelial inhibition and complete inhibition of sclerotia production. Two isolates were found to be the most promising biocontrol agents, considering both antagonistic parameters (CEN1253 - T. koningiopsis and CEN1265 - T. brevicompactum). Five different species were identified: T. harzianum (23), T. spirale (9), T. koningiopsis (8), T. brevicompactum (7) and T. asperellum (2). These isolates are stored in the Embrapa Fungi Collection for Biological Control and the information obtained in the experiments will be incorporated into the database of biological assets within the genetic resources information system (Allele) and be made available for further studies.

The production cost of an asset is that which is necessary to put it to be able to fulfill his destiny or the expectations of management, in terms of local or international accounting standards respectively. In biological assets, local rules provide for the possibility of recognizing as assets, costs attributable to maintenance, even when they have already begun to fulfill his destiny. There is a contradiction in the regulation, to support the activation of maintenance costs, which correspond to expenses, for the other assets. The review of the biological process from the agronomic of the peaches plants, evidence that there are costs which allow the plant to be available for using, but occur when the asset is already in production. It is necessary to change the terms of local legislation and analyze the development processes of each biological asset, to achieve an adequate recognition of costs, both in quantitative and opportunity. The international standard does not consider this alternative.

El costo de producción de un activo es aquél necesario para ponerlo en condiciones de cumplir con su destino o con las expectativas de la gerencia, en los términos de la norma contable local o internacional respectivamente. En los activos biológicos, la normativa local prevé la posibilidad de reconocer como activos, a los costos atribuibles al mantenimiento del mismo, aún cuando ya han comenzado a cumplir con su destino. Existe una contradicción normativa al admitir la activación de costos de mantenimiento, que se corresponden con gastos del período de ocurrencia, para el resto de los activos. La revisión desde lo agronómico, del proceso biológico de la planta de duraznos, evidencia la existencia de costos que si bien permiten que esté disponible para su uso, ocurren cuando el activo ya está en producción. Resulta necesario modificar los términos de la normativa local y analizar los procesos de desarrollo de cada activo biológico de largo plazo, a fin de lograr un adecuado reconocimiento de costos, tanto en su aspecto cuantitativo como de oportunidad. La norma internacional no considera esta alternativa.