Resumen Se presenta un estudio sobre la investigación formativa en los programas de Contaduría Pública, de las Instituciones de Educación superior de la ciudad de Tunja, Colombia, en el periodo 2010 a 2015. La investigación asume el enfoque cualitativo, de tipo descriptivo. Los resultados develan que la formación de los Contadores Públicos en Tunja, se encuentra enmarcada en áreas como: Auditoría, Finanzas, Tributaria, Normas Internacionales de Información Financiera, y Costos. Las tendencias predominantes son auditoría y finanzas, reflejando la articulación con las políticas económicas globales que con el tiempo han marcado la pauta dentro de la construcción de mallas curriculares, garantizando procesos formativos actualizados y de calidad. Asimismo, el proceso investigativo representa un porcentaje bajo en relación con las demás opciones para optar al título profesional, como son: pasantías y cursos en un programa de especialización o maestría, afines al campo de formación. Se concluye que queda un largo trayecto por recorrer en el ámbito de la investigación formativa contable, de modo que se generen propuestas para fortalecer su praxis en el área de influencia de las Universidades.

Abstract In the years 2010 to 2015, a study on formative research in public accounting programs of higher education institutions in the city of Tunja, Colombia, was made. The research assumes the qualitative and descriptive approach. The results show that the training of public accountants in Tunja, is framed in areas such as auditing, finances, taxation, international financial reporting standards and costs. The predominant tendencies are auditing and finance, reflecting the articulation with the global economic policies that over time have led the way within the construction of curriculum, guaranteeing updated and quality training processes. In the same way, the research process represents a low percentage in relation to the other options to choose a professional degree, such as internships and specialization or master's courses related to the field of study. In conclusion, there is still a long way to go in the field of formative accounting research, so that proposals are generated to strengthen its praxis in the area of influence of the universities.

Este estudio de caso trata de exponer los flujos de conocimiento y su relación con la competitividad de la industria manufacturera de exportación del calzado en México a través del modelo teórico y prueba de hipótesis aplicada (coeficiente de determinación R2 y <img border=0 width=15 height=13 src="../img/a06_simbolo01.gif" alt=s1>chi cuadrado). La investigación se llevó a cabo empleando un método cuantitativo basado en 3 etapas: 1) datos de recaudación de exportaciones de 120 meses (2003-2012); 2) la aplicación del modelo y 3) análisis de correlación entre el conocimiento y la competitividad. La investigación demuestra que el flujo de conocimiento en las necesidades mexicanas de exportación de la industria del calzado apoyo porque todavía es, en muchos casos, muy pobre, por otro lado, revela algunas mediciones de conocimiento positivos, simplemente en algunos casos en diferentes años.

This study case tries to expose the Knowledge flows and its relationship with the competitiveness of the footwear manufacturing exportation industry in Mexico trough a theoretical model and applied hypothesis test (determination coefficient R2 and chi square <img border=0 width=15 height=13 src="../img/a06_simbolo01.gif" alt=s1>). The research was conducted employing a quantitative method based in 3 stages: 1) Collection data from exportations of 120 months (2003-2012); 2) Model application, and 3) analysis of correlation between knowledge and competitiveness. The research corroborates that the knowledge flow in the Mexican footwear industry exportation needs support because still is, in many cases, very poor, on the other, reveals some hard positive knowledge measurements, just in some cases through different years.

Este trabajo de investigación pretende estudiar el efecto del agua de mar en las propiedades mecánicas de un nuevo biocomposite. Dicho material se ha fabricado mediante el proceso de infusión de una resina bioepoxi (SuperSap®) reforzada con fibra natural de cáñamo tipo "mat". Para el estudio, se sumergió en agua de mar durante un periodo de bioactividad marina de seis meses. Posteriormente, se sometió al material seco y, tras su inmersión en agua de mar, a un ensayo de impacto por caída de dardo con una energía de E0 = 20J a temperatura ambiente T = 23ºC. Además se realizaron ensayos normalizados de resistencia a tracción y se observaron las superficies de rotura al Microscopio Electrónico de Barrido (SEM). Los resultados muestran una pérdida de rigidez del material debido a la degradación provocada por el agua de mar. Se observa también que la absorción de humedad da lugar a un aumento de la energía de impacto disipada por el nuevo biocomposite.

This experimental work is aimed at the mechanical characterization of a new biocomposite. Such material is a no-woven hemp fibre reinforced bioepoxi (SuperSap®) manufactured by infusion. The laminate was immersed in seawater during a bioactivity period of six months. The impact behavior, before and after seawater immersion, under low-velocity impact at E0 = 20J and environment temperature of T = 23ºC was investigated. Besides, tensile stress tests were performed and the breaking surfaces were observed by Scanning Electron Microscopy (SEM). The results show stiffness lost due to resin degradation after seawater immersion. The water absorption pattern of the new biocomposite leads to increase the dissipated impact energy.

¿Quién manda hoy en Cochabamba? Una investigación descubre a los grupos de poder regional, más allá de sus representaciones o liderazgos. En este artículo, algunos de sus principales hallazgos, pero también la metodología y los diferentes instrumentos utilizados para mostrar cómo las elites fueron afectadas por la revolución y porqué no se rearticularon más

OBJETIVO: Traduzir, adaptar culturalmente e validar a versão em português do Questionário de Claudicação de Edimburgo, específico para avaliar a presença de claudicação intermitente. MÉTODOS: A versão em português do Questionário de Claudicação de Edimburgo foi desenvolvida, após autorização da Universidade de Edimburgo, e aplicada em 217 indivíduos residentes no município de São Paulo, com queixas de dor nas pernas, convidados pelos meios de comunicação de massa a participar da I Campanha de Combate à Doença Arterial Obstrutiva Periférica (DAOP). Na primeira etapa, eles responderam ao Questionário de Claudicação de Edimburgo e a um questionário sobre fatores de risco e antecedentes cardiovasculares. Na segunda etapa, realizaram medidas antropométricas e do índice tornozelo-braquial (ITB) de repouso com Doppler vascular e, nos casos duvidosos, teste de esforço vascular em esteira (TEV). A presença de DAOP foi definida por ITB < 0,90 e/ou por TEV positivo e/ou por DAOP documentada. A análise estatística, que incluiu avaliação de desempenho e comparações das proporções e médias, foi realizada utilizando-se o programa SAS versão 8.2. RESULTADOS: A média de idade dos participantes foi de 60 ± 11,5 anos, com predomínio do sexo feminino (53,4%). A análise de desempenho da versão em língua portuguesa mostrou sensibilidade de 85%, especificidade de 93%, valor preditivo positivo de 80%, valor preditivo negativo de 95% e acurácia de 91%. Não houve diferença no desempenho entre idosos (> 65 anos) e não-idosos. CONCLUSÃO: A versão em português do Questionário de Claudicação de Edimburgo manteve níveis adequados de sensibilidade e especificidade, podendo ser recomendado para o rastreamento de DAOP na prática clínica e em estudos epidemiológicos realizados no Brasil.

OBJECTIVE: Translation, cultural adaptation and validation of the Brazilian Portuguese version of the Edinburgh Claudication Questionnaire (ECQ) a specific tool to assess intermittent claudication. METHODS: The Brazilian Portuguese version of the ECQ was developed after authorization by the University of Edinburgh. It was applied to 217 individuals: São Paulo Capital District residents with complaints of leg pain. Individuals under research were invited through mass communication media to participate in the I Campaign to Fight Peripheral Arterial Disease (PAD). In stage 1, participants filled out the ECQ and another questionnaire on risk factors and cardiovascular history. In stage 2, participants had anthropometric measures and ankle-brachial index (ABI) at rest measured by vascular Doppler. In case of doubt, vascular treadmill test was applied (VTT). PAD condition was defined by ABI < 0.90 and/or positive VTT and/or documented PAD. Statistical analysis - which included performance assessment and the comparison between proportions and means - was performed using SAS software, version 8.2. RESULTS: Mean age of participants was 60±11.5 years, female sex predominated in the sample studied (53.4%). Sensitivity, specificity, positive predictive value, negative predictive value and accuracy were 85%, 93%, 80%, 95% and 91%, respectively. No differences in performance were found between elderly (>65 years) and non-elderly subjects. CONCLUSION: The Brazilian Portuguese version of the Edinburgh claudication questionnaire maintained good sensitivity and specificity and can be recommended for screening of PAD in clinical practice and epidemiological research in Brazil.

Who calls the shots in Cochabamba today? A research study examined the region's powerful groups, delving deeper than their representatives or leaders. This article presents some of its main findings, as well as describing the methodology and the different tools used to show how the elites were destroyed by the 1952 revolution and why they never recovered.

Present day techniques from artificial intelligence (AI), in particular evolutionary algorithms and intelligent agents, can be used to model many different types of system, including financial markets. A computational model of a financial market uses various AI elements, such as evolutionary computation and artificial agents. The result -an artificial financial market (AFM)- can serve as a useful "laboratory" for studying the behavior of real financial markets. In the present work we present a new AFM, designed with the objective of including elements that have been relatively neglected in other models, such as different organizational models for the market and the presence of priviliges participants such as market makers who have the task of providing market liquidity. The results we present in this article include: the effect of different organizational models, of different exploitation of information, the efficiency of different types of adaptation and the presence of market makers. In this latter case we emphasize that the resulting market has a completely autonomous evolution.

Las técnicas actuales de Inteligencia Artificial (IA), en particular los algoritmos evolutivos y los agentes inteligentes, permiten modelar sistemas de muy diversos tipos, entre ellos mercados financieros. Un modelo computacional de un mercado financiero utiliza varios elementos de AI, tales como la computaci6n evolutiva y agentes artificiales. El resultado -un mercado financiero artificial (MFA)- sirve como un laboratorio útil para el estudio de los mercados reales. En este trabajo presentamos un nuevo MFA, construido con el objetivo de incluir elementos que han sido descartados en otros modelos, tales como diferentes modelos de organización del mercado y la presencia de participantes especiales, tales como los market makers, que son agentes especiales encargados de proveer liquidez al mercado. Los resultados presentados en este trabajo incluyen el efecto de diferentes modelos de organización, de diferentes usos de información, la eficiencia de diferentes métodos de adaptación y de la presencia de market makers. En este último caso, cabe enfatizar el hecho de tener un MFA cuya evolución es completamente autónoma.