Resumen La espectroscopia de reflectancia en el infrarrojo cercano (NIRS) permite estimar la composición química de diversas muestras, (ingredientes, productos de origen animal, etc.); sin embargo, existe poca información de su uso con muestras de digesta ileal (DI) o heces (H) de cerdo; por lo que el objetivo fue desarrollar ecuaciones de predicción basadas en el método de cuadrados mínimos parciales para predecir la composición química de DI y H a través de un NIRS. Se utilizaron 110 muestras de DI y 202 de H de experimentos de digestibilidad, obteniéndose su espectro y mediante un modelo multivariado se desarrolló el método de predicción. Las variables analizadas en la DI fueron: proteína cruda (PC), Leucina (Leu), lisina (Lys) y treonina (Thr) y en las H: materia seca (MS), PC y energía (E). Los valores en DI fueron: PC: R2 0.98, error estándar de calibración (SEC) 0.330, error estándar de predicción (SEP) 0.640; Leu: R2 0.95, SEC 0.040, SEP 0.102; Lys: R2 0.93, SEC 0.077, SEP 0.143; Thr: R2 0.67, SEC 0.209, SEP 0.187. En H fueron PC: R2 0.98, SEC 0.95, SEP 1.19; E (kcal/kg): R2 0.94, SEC 60.8, SEP 95.3; MS: R2 0.87, SEC 0.83, SEP 1.15. Los resultados muestran que la robustez de la calibración (DE/SEP) fue buena para PC, 3.34, Leu 2.07 y Lys 2.48 y regular para Thr 1.94, la predicción (RPD) fue buena para PC 2.11 en la DI. En H las R2 fueron altas para PC 0.98 y E 0.94. La mayor robustez fue para PC 5.59 y su predicción fue excelente 4.16 y buena para E 2.53. Se concluye que el NIRS puede predecir la PC en la DI y la PC y E en H. Para mejorar la estimación de aminoácidos en DI deben explorarse las causas que afectan la robustez de las calibraciones.

Abstract Near-infrared reflectance spectroscopy (NIRS) allows the estimation of the chemical composition of various samples (ingredients, animal products, etc.); however, there is little information on its use with samples of swine ileal digesta (ID) or feces (F). Therefore, the objective was to develop prediction equations based on the partial least squares method to predict the chemical composition of the ID and F through NIRS. 110 ID and 202 F samples from digestibility experiments were used, their spectra were obtained and a multivariate model was used to develop the prediction method. The variables analyzed in ID were: crude protein (CP), leucine (Leu), lysine (Lys) and threonine (Thr) and in F: dry matter (DM), CP and energy (E). The DI values were: PC: R2 0.98, standard error of calibration (SEC) 0.330, standard error of prediction (SEP) 0.640; Leu: R2 0.95, SEC 0.040, SEP 0.102; Lys: R2 0.93, SEC 0.077, SEP 0.143; Thr: R2 0.67, SEC 0.209, SEP 0.187. F values were: PC: R2 0.98, SEC 0.95, SEP 1.19; E (kcal/kg): R2 0.94, SEC 60.8, SEP 95.3; MS: R2 0.87, SEC 0.83, SEP 1.15. The results show that the calibration robustness (SD/SEP) was good for PC, 3.34, Leu 2.07 and Lys 2.48 and fair for Thr 1.94, the prediction (RPD) was good for PC 2.11 in ID. In F the R2 were high for PC 0.98 and E 0.94. The highest robustness was for PC 5.59 and its prediction was excellent 4.16 and good for E 2.53. It is concluded that NIRS can predict PC in ID and PC and E in F. In order to improve the estimation of amino acids in ID, the causes affecting the robustness of the calibrations should be explored.

This work proposes an Information and Communication Technology (ICT) to support face-to-face or distance teaching of basic instrumentation – caliper and micrometer – in introductory Experimental Physics courses. The ICT consists of two simulators developed in HTML/Javascript languages with possibilities for use in any learning management system, and we have made the codes and procedures for implementation publicly available, aiming at the Moodle platform used by the Virtual Learning Environment of the Federal University of São Carlos (UFSCar). The simulators can be used both during the teaching process and in the student assessment process. In order to evaluate the effectiveness of the proposal, we included the report of the experience of using this ICT in four course offerings for the Bachelor’s degrees in Biological Sciences, Physics, and Chemistry at the Araras campus of UFSCar. We used Delizoicov’s Three Pedagogical Moments as a teaching methodology. Finally, we argue that the ICT presented here can assist in the teaching of basic instrumentation in Physics for courses in distance, face-to-face, or hybrid modes.

Este trabalho consiste na proposta de uma Tecnologia de Informação e Comunicação (TIC) para apoiar o ensino presencial ou a distância de instrumentação básica – paquímetro e micrômetro – nas disciplinas introdutórias de Física Experimental. A TIC consiste em dois simuladores desenvolvidos nas linguagens HTML/Javascript com possibilidades para uso em qualquer sistema de gestão de aprendizagem, sendo que tornamos públicos os códigos e procedimentos para implementação almejando a plataforma Moodle utilizada pelo Ambiente Virtual de Aprendizagem da Universidade Federal de São Carlos (UFSCar). Os simuladores podem ser usados tanto durante o processo de ensino quanto no processo de avaliação dos estudantes. De forma a avaliar a efetividade da proposta, incluímos o relato de experiência do uso desta TIC em quatro ofertas de disciplina para os cursos de Licenciatura em Ciências Biológicas, Licenciatura em Física e Licenciatura em Química do câmpus de Araras da UFSCar. Utilizamos os Três Momentos Pedagógicos de Delizoicov como metodologia de ensino. Por fim, argumentamos que a TIC aqui apresentada pode auxiliar no ensino de instrumentação básica em Física para cursos nas modalidades a distância, presencial ou híbrida.

The objective of this work was to evaluate the chemical profile, total phenol content and the antioxidant, antiacetylcholinesterase and antifungal activities of ethanol extracts from leaves (EEF) and stem (EEC) of five species of Senna, as well as to evaluate the correlation between the content of total phenols with the DPPH free radical scavenging activity and with the inhibition of the acetylcholinesterase AChEI enzyme. The phytochemical test showed the presence of secondary metabolites in all extracts. The EEF and EEC of Senna trachypus, stood out for presenting the highest values of total phenols. S. trachypus EEF and EEC showed the best action on the acetylcholinesterase enzyme. All species showed antioxidant activity, especially the EEF from S. trachypus. A strong correlation was observed for the variables total phenols and antioxidant activity (r = -0.71), very strong for total phenols and anti-acetylcholinesterase (r = -0.84) and moderate activity for antioxidant and anti-acetylcholinesterase activity (r = 0.43). Only S. trachypus extracts showed activity against all dermatophytes, when compared to the other species. The species S. trachypus was considered the most promising plant for further studies, in order to find compounds with pharmacological actions.

O objetivo deste trabalho foi avaliar o perfil químico, teor de fenóis totais e as atividades antioxidante, antiacetilcolinesterásica e antifúngica dos extratos etanólicos das folhas (EEF) e do caule (EEC) de cinco espécies de Senna, bem como avaliar a correlação entre o conteúdo de fenóis totais com a atividade sequestradora do radical livre DPPH e com a inibição da enzima acetilcolinesterase AChEI. No teste fitoquímico, evidenciou-se a presença de metabólitos secundários em todos os extratos. Os EEF e EEC de Senna trachypus, destacaram-se por apresentar os maiores valores de fenóis totais. Os EEF e EEC de S. trachypus mostraram a melhor ação sobre a enzima acetilcolinesterase. Todas as espécies apresentaram atividade antioxidante, em especial o EEF de S. trachypus. Foi observado correlação forte para as variáveis fenóis totais e atividade antioxidante (rnbsp;=nbsp;-0,71), muito forte para fenóis totais e antiacetilcolinesterase (rnbsp;=nbsp;-0,84) e atividade moderada para atividade antioxidante e antiacetilcolinesterase (0,43). Apenas os extratos de S. trachypus apresentaram atividade contra todos os dermatófitos, quando comparado às demais espécies. A espécie S. trachypus foi considerada a planta mais promissora para estudos subsequentes, a fim de encontrar compostos com ações farmacológicas.

RESUMO O objetivo deste trabalho foi avaliar o perfil químico, teor de fenóis totais e as atividades antioxidante, antiacetilcolinesterásica e antifúngica dos extratos etanólicos das folhas (EEF) e do caule (EEC) de cinco espécies de Senna, bem como avaliar a correlação entre o conteúdo de fenóis totais com a atividade sequestradora do radical livre DPPH e com a inibição da enzima acetilcolinesterase AChEI. No teste fitoquímico, evidenciou-se a presença de metabólitos secundários em todos os extratos. Os EEF e EEC de Senna trachypus, destacaram-se por apresentar os maiores valores de fenóis totais. Os EEF e EEC de S. trachypus mostraram a melhor ação sobre a enzima acetilcolinesterase. Todas as espécies apresentaram atividade antioxidante, em especial o EEF de S. trachypus. Foi observado correlação forte para as variáveis fenóis totais e atividade antioxidante (r = -0,71), muito forte para fenóis totais e antiacetilcolinesterase (r = -0,84) e atividade moderada para atividade antioxidante e antiacetilcolinesterase (0,43). Apenas os extratos de S. trachypus apresentaram atividade contra todos os dermatófitos, quando comparado às demais espécies. A espécie S. trachypus foi considerada a planta mais promissora para estudos subsequentes, a fim de encontrar compostos com ações farmacológicas.

ABSTRACT The objective of this work was to evaluate the chemical profile, total phenol content and the antioxidant, antiacetylcholinesterase and antifungal activities of ethanol extracts from leaves (EEF) and stem (EEC) of five species of Senna, as well as to evaluate the correlation between the content of total phenols with the DPPH free radical scavenging activity and with the inhibition of the acetylcholinesterase AChEI enzyme. The phytochemical test showed the presence of secondary metabolites in all extracts. The EEF and EEC of Senna trachypus, stood out for presenting the highest values of total phenols. S. trachypus EEF and EEC showed the best action on the acetylcholinesterase enzyme. All species showed antioxidant activity, especially the EEF from S. trachypus. A strong correlation was observed for the variables total phenols and antioxidant activity (r = -0.71), very strong for total phenols and anti-acetylcholinesterase (r = -0.84) and moderate activity for antioxidant and anti-acetylcholinesterase activity (r = 0.43). Only S. trachypus extracts showed activity against all dermatophytes, when compared to the other species. The species S. trachypus was considered the most promising plant for further studies, in order to find compounds with pharmacological actions.

Resumen Contexto: El análisis de la complejidad de los sistemas conlleva la evolución de los modelos de representación de la realidad, la logística ha avanzado de un contexto empresarial a la cadena de suministro, los modelos básicos de logística con parámetros determinísticos requieren representar el comportamiento real estocástico. En este sentido, aparecen la combinación de los modelos de inventario, la localización y el ruteo con enfoque estocástico aplicados a cadenas de suministro. Método: Se desarrolló una revisión sistemática de la literatura en las bases de datos bibliográficas ScienceDirect, ScholarGoogle, SpringerLink, Scopus, SemanticScholar y Scielo, así como en ResearchGate. De los 79 artículos referenciados, el 65 % comprenden entre el 2015 y 2019. Resultados: Se identifican y describen los modelos, a partir de lo cual se propone una taxonomía en cuatro combinaciones, tres de modelos diádicos: LIP, IRP, LRP y un modelo tríadico: LIRP. Se identifican los parámetros estocásticos utilizados en los modelos, los tipos de modelos, los métodos de solución, las funciones objetivo contempladas y el número de eslabones de la cadena contemplados, a partir de los cuales se proponen taxonomías de los diferentes tipos de modelos. Por último, se presentan líneas de trabajo para futuras investigaciones. Conclusiones: La evolución de modelos determinísticos a estocásticos representa un incremento en la complejidad, lo que obliga a desarrollar nuevos métodos de solución con capacidad de encontrar soluciones factibles. Ha sido de reciente interés el desarrollo de modelos y problemas con medidas de desempeño ambiental, social y riesgo humanitario, en el último periodo toman relevancia modelos tríadicos multiproducto y multiperiodo.

Abstract Context: The analysis of the complexity of the systems involves the evolution of the models that representation of reality, logistics has advanced from a business context to the supply chain, basic models of logistics with deterministic parameters must go represent real behavior, stochastic. In this context, the combination of inventory, location and routing models with a stochastic approach applied to supply chains appears. Method: A systematic review of the literature was developed in the bibliographic databases, ScienceDirect, ScholarGoogle, SpringerLink, Scopus, SemanticScholar, ResearchGate and Scielo, of the 72 referenced articles, 65 % between 2015 and 2019. Results: From the models identified and described, a taxonomy of the models is proposed and classified into 4 kinds, three dyadic models Location Inventory Problem (LIP), Inventory Routing Problem (IRP), Location Routing problem (LRP) and a triadic model Location Inventory Routing Problem (LIRP). The stochastic parameters used in the models, the types of models, the solution methods, the contemplated objective functions, and the number of echelons in the supply chain are established, from which taxonomies of the different types of models are proposed. Lines of work for future research is presented. Conclusions: The evolution from deterministic to stochastic models represents an increase in complexity which forces the development of new solution methods with ability to find feasible solutions. The development of models with news measurements of performance as environmental, social and humanitarian have been of recent interest. In the last period, triadic multi-product and multi-period models take on relevance.

RESUMEN En el presente estudio se aislaron 62 cepas bacterianas endófitas de semillas de cedro (Cedrela odorata L.) colectadas en los municipios de Huehuetán, Motozintla y Pijijiapan en el estado de Chiapas, México, con el objetivo de identificar características de interés biotecnológicas como biocontrol, promoción del crecimiento vegetal y crecimiento en compuestos aromáticos. Las cepas se identificaron por la secuencia parcial del gen 16S ribosomal como pertenecientes al género Bacillus. En 26 cepas de las 62 aisladas se detectaron la capacidad de biocontrol de hongos fitopatógenos, la producción de ácido indolacético (AIA), la solubilización de fosfato y el crecimiento en compuestos xenobióticos (fenantreno, benceno, antraceno o fenol). El 21 % de las cepas inhibió el crecimiento miceliar de Alternaria solani y Fusarium sp., y el 13 % del oomiceto Phytophthora capsici. La producción de ácido indolacético se detectó en 24 aislados y la actividad solubilizadora de fosfato se encontró en 18 aislados, mientras que la capacidad de crecer en presencia de fenantreno y benceno se manifestó en 26 aislados (24 aislados crecieron en presencia de antraceno y solo dos aislados crecieron en fenol como únicas fuentes de carbono). Es importante mencionar que este es el primer reporte del aislamiento e identificación de bacterias endófitas de semillas de cedro, en el que se detectaron características biotecnológicas para el control biológico, la promoción del crecimiento vegetal y el crecimiento en presencia de compuestos xenobióticos.

ABSTRACT In the present study, 62 endophytic bacterial strains of cedar seeds (Cedrela odorata L.), collected in the municipalities of Huehuetán, Motozintla, and Pijijiapan in the state of Chiapas, Mexico were isolated. The goal was to identify characteristics of biotechnological interest such as biocontrol, promotion ofplant growth, and growth in aromatic compounds. The strains were identified by the partial sequence of the 16S ribosomal gene as belonging to the Bacillus genus. The biocontrol capacity of phytopathogenic fungi, production of indoleacetic acid (IAA), solubilization of phosphate, and growth in xenobiotic compounds (phenanthrene, benzene, anthracene, or phenol) were detected in 26 strains of the 62 isolates. 21 % of the strains inhibited the mycelial growth of Alternaria solani and Fusarium sp., and 13 % of the Phytophthora capsici oomycete. IAA production was detected in 24 isolates, phosphate solubilizing activity was identified in 18 isolates, while the ability to grow in the presence of phenanthrene and benzene was found in 26 isolates; 24 isolates grew in the presence of anthracene and only two isolates grew in phenol as the only carbon sources. This is the first report of the isolation and identification of endophytic bacteria from cedar seeds, where biotechnological characteristics were detected for biological control, promotion of plant growth, and growth in the presence of xenobiotic compounds.

Abstract The effects of zinc borate (ZB) on physical and mechanical properties of wood plastic composites (WPCs) were assessed. WPCs were elaborated with 0, 1, 3, y 5 % ZB concentrations, wood flour, mesh 60 and polypropylene in 50/48, 50/47, 50/45 y 50/43 proportions as a function of ZB concentration. 2 % of maleic anhydride of polypropylene (MAPP) was included in all WPCS. Specimens were exposed to natural weathering for 6 months. Bioassays with the fungi Gleophyllum trabeum (brown rot) and Trametes versicolor (white rot) were conducted by means of agar (EN 350-1) and soil block (ASTM D 2017-05) tests. Moreover, water absorption and swelling as well as static bending, tensile strength and impact strength were evaluated. Other properties like surface brightness and morphological characterization by means of scanning electron microscopy (SEM) were also considered. Zinc borate has no effect on mechanical properties of the untreated WPCS. After weathering, ZB had no effect on static bending and impact strength. However, a positive effect on tensile strength was observed. ZB had a positive influence on impact strength of WPCS exposed to biodegradation by fungi. Regardless of the low decay rates, ZB proved effective against fungal decay; weight losses suffered by WPC specimens exposed in agar and soil block tests showed no significant differences.

Resumen Se evaluaron las propiedades físicas y mecánicas de compuestos plásticos de madera (CPM) elaborados con borato de zinc (BZ) y sometidos a tratamientos de intemperismo y biodeterioro. Se utilizaron concentraciones de BZ al 0, 1, 3 y 5 %; harina de madera de pino, malla 60 y polipropileno, en proporciones de 50/48, 50/47, 50/45 y 50/43, en función de la concentración de BZ. En todos los CPM, se adicionó 2 % de anhídrido maleico de polipropileno (MAPP) como agente acoplante. Los CPM se expusieron al intemperismo natural durante 6 meses y al biodeterioro con Gleophyllum trabeum (pudrición parda) y Trametes versicolor (pudrición blanca) mediante pruebas de agar (EN 350-1) y bloque suelo (ASTM D 2017-05). Se evaluaron las propiedades físicas de absorción e hinchamiento y las mecánicas de flexión estática, resistencia a la tracción y resistencia al impacto. Además de la alteración de la luminosidad y caracterización morfológica con microscopía electrónica de barrido (SEM). El borato de zinc no tuvo efecto en las propiedades mecánicas de los CPM sin tratamientos. Después del intemperismo, el BZ no incidió sobre la flexión estática y resistencia al impacto; aunque, se observó un efecto positivo en la resistencia a la tracción. En CPM expuestos a la biodegradación por hongos, el BZ influyó positivamente en la resistencia al impacto. Independiente de las bajas tasas de descomposición, el BZ fue eficaz contra la descomposición fúngica; las pérdidas de peso de los CPM expuestos en pruebas de agar y bloque de suelo no mostraron diferencias significativas.

Abstract Introduction: A primary coating is one that is applied on the surface of the steels as a first coating layer that allows better adherence and sealing of the protective systems. However, some of its components are toxic for the environment and harmful to the health of those who use them. An alternative that has been explored in recent years, which can be environmentally friendly, is the use of oxide converters obtained from natural plant extracts. Their use can have a strong impact in the industrial field and they show promise in the conservation of metallic cultural heritage. In this work, the anticorrosive effect of an rust converter obtained from an extract of the Mimosa tenuiflora plant applied on corrosion products of a 1018 steel was evaluated. The morphological characterization of the rust converter was carried out by Scanning Electronic Microscopy (SEM). On the other hand, the anticorrosive properties were evaluated by Electrochemical Impedance Spectroscopy (EIE). Method: AISI 1018 steel substrates were used and two surface cleaning treatments were applied: chemical pickling and sandblasting. Subsequently, to form corrosion products, the coupons were exposed for 90 days to the urban-marine atmosphere of the city of Boca del Río, Veracruz. The extract used as a rust converter was obtained from the Mimosa tenuiflora plant and two formulations were prepared that were applied by spraying on the layer of corrosion products. The corrosion products were characterized by Raman Spectroscopy, X-Ray Diffraction (XRD) and SEM-EDX. For its part, the morphology of the converted film was characterized by SEM. The anticorrosive properties of the corrosion products and the oxide converter were evaluated by EIS during 24 hours of exposure in a 3.5 % NaCl solution. Results: The corrosion product layer consists mainly of goethite, lepidocrocite and hematite. By SEM, changes in the morphological characteristics of the corrosion products were observed, which change their rough and porous surface appearance to that of a compact and cracked surface due to the action of the rust converter. The results by EIE showed that the sandblasting treatment on the specimens allowed a better adherence of the corrosion products and rust converter, favoring an increase in the protective capacity compared to the surface treatment by chemical pickling. Discussion or Conclusion: Natural rust converter improves the protective properties of the corrosion product layer. In addition to the above, a surface preparation of the substrate with sandblasting allowed better adhesion of the rust converter. This rust converter can be used in industrial environment and metallic cultural heritage.

Resumen Introducción: Un recubrimiento primario es aquel que es aplicado sobre la superficie de los aceros, como una primera capa de recubrimiento que permite mejorar la adherencia y el sellado de los sistemas protectores. Sin embargo, algunos de sus componentes son tóxicos para el ambiente y dañinos para la salud. Una alternativa amigable con el ambiente es el empleo de convertidores de óxido, obtenidos a partir de extractos naturales de plantas. Su uso puede llegar a tener un fuerte impacto en el ámbito industrial y resultan prometedores en la conservación del patrimonio cultural metálico. En este trabajo, se evaluó el efecto anticorrosivo de un convertidor de óxido obtenido a partir de un extracto de la planta Mimosa tenuiflora, aplicado sobre productos de corrosión de un acero 1018. La caracterización morfológica del convertidor de óxido se llevó a cabo por Microscopía Electrónica de Barrido (MEB). Por su parte, las propiedades anticorrosivas se evaluaron por Espectroscopía de Impedancia Electroquímica (EIE). Método: Se utilizaron sustratos de acero AISI 1018 y se le aplicaron dos tratamientos de limpieza superficial: decapado químico y chorro de arena. Posteriormente, para formar productos de corrosión, las probetas se expusieron 90 días a la atmósfera urbano-marina de la ciudad de Boca del Río, Veracruz. El extracto utilizado como convertidor de óxido se obtuvo de la planta Mimosa tenuiflora y fueron preparadas dos formulaciones que se aplicaron por aspersión sobre la capa de productos de corrosión. Los productos de corrosión fueron caracterizados por Espectroscopía Raman, Difracción de Rayos X (DRX) y MEB-EDX. Por su parte, la morfología de la película convertida fue caracterizada por MEB. Las propiedades anticorrosivas de los productos de corrosión y el convertidor de óxido fueron evaluadas por EIE durante 24 horas de exposición en una solución de NaCl al 3.5 % en peso. Resultados: La capa de productos de corrosión está formada principalmente por goethita, lepidocrocita y hematita. Mediante MEB se observaron cambios en las características morfológicas de los productos de corrosión, los cuales cambian su aspecto superficial rugoso y poroso al de una superficie compacta y craquelada por acción del convertidor de óxido. Los resultados por EIE, mostraron que el tratamiento por chorro de arena sobre las probetas permitió una mejor adherencia de los productos de corrosión y convertidor de óxido, propiciando un aumento en la capacidad protectora en comparación con el tratamiento superficial por decapado químico. Discusión o Conclusión: El convertidor de óxido natural mejora las propiedades protectoras de la capa de productos de corrosión. Aunado a lo anterior, una preparación superficial del sustrato con chorro de arena permitió mejorar la adherencia del convertidor de óxido. Este convertidor de óxido puede ser utilizado en el ámbito industrial y el patrimonio cultural metálico.

ABSTRACT The objective of this work is to analyze the treatment and correct accounting record of deferred assets and liabilities also known as temporary differences. Since 2010, Ecuador adopted the International Financial Reporting Standards, causing a change in the accounting paradigm and the criteria for recognition, measurement and reporting of the financial statements, since before their adoption in the country they were not recognized and neither recorded, causing distortion in the presentation of the financial statements. With the application of International Accounting Standard 12, it is sought first to report to investors reasonable information and on this basis calculate taxes and taxes that are administered by the superintendence of companies and the internal revenue service for tax collection purposes. The method used is the case study and two examples are presented for the registration of deferred tax assets and liabilities, the results in the application of this standard is the presentation of reliable, comparable and transparent financial statements that do not generate future conflicts in more payments of taxes. The correct management of deferred assets and liabilities allows to report reasonable balances in the accounts of the financial statements.

RESUMEN El objetivo de la pesquisa es analizar el tratamiento y registro contable correcto de activos y pasivos diferidos también conocidas como diferencias temporarias. A partir del año 2010 el Ecuador adoptó las Normas Internacionales de Información Financiera, originando un cambio en el paradigma contable y los criterios de reconocimiento, medición y reporte de los estados financieros, pues antes de su adopción en el país no se reconocían y tampoco se registraban, ocasionando distorsión en la presentación de los estados financieros. Con la aplicación de la Norma Internacional Contabilidad 12, se busca primero reportar a los inversionistas información razonable y sobre esta base calcular tributos e impuestos que son administrados por la superintendencia de compañías y el servicio de rentas internas con fines de recaudación fiscal. El método utilizado es el estudio caso y se plantean dos ejemplos para el registro de activos y pasivos por impuestos diferidos, los resultados en la aplicación de esta norma es la presentación de estados financieros fiable, comparable y transparente que no genere conflictos futuros en más pagos de impuestos. La correcta gestión de activos y pasivos diferidos permite reportar saldos razonables en las cuentas de los estados financieros.

RESUMO OBJETIVO: Estimar as necessidades de recursos humanos e serviços necessários para o atendimento de pacientes que se beneficiariam de cuidados paliativos a partir da projeção de crescimento da população brasileira até 2040. MÉTODO: As estimativas e projeções populacionais e de mortalidade foram obtidas nos dados do Instituto Brasileiro de Geografia e Estatística e do Sistema Único de Saúde. As estimativas de estrutura de serviços e recursos humanos foram realizadas a partir de dados da literatura. RESULTADOS: A expectativa de aumento da população brasileira entre 2000 e 2040 é de 31,5%. A estimativa mínima de pacientes com necessidades de cuidados paliativos foi de 662.065 em 2000 e é de 1.166.279 em 2040. O número de equipes necessárias para cada 100 mil habitantes passaria de 1.734 para 2.282 no mesmo período; o número de médicos foi de 4.770 para 6.274 e o número de enfermeiros necessários para atender as demandas dessa população foi de 8.586 para 11.294 nesse espaço de tempo. CONCLUSÃO: A definição de uma estratégia nacional prevendo a necessidade de cuidados crescentes da população se torna necessária. A expansão da rede de assistência a doenças crônicas e não transmissíveis se mostra necessária, porém a capacitação de recursos humanos já existentes em todos os níveis de atenção para desempenhar ações paliativas pode ser uma alternativa factível para minimizar o sofrimento da população.

SUMMARY OBJECTIVE: To estimate the human resources and services needed to meet the demand of the Brazilian population who would benefit from palliative care, based on the population growth projection for 2040. METHODS: Population and mortality estimates and projections were obtained from the Brazilian Institute of Geography and Statistics. Service needs were estimated based on literature data. RESULTS: The expected increase in the Brazilian population for 2000-2040 is 31.5%. The minimum estimate of patients with palliative care needs was 662,065 in 2000 and 1,166,279 in 2040. The staff required for each hundred thousand inhabitants would increase from 1,734 to 2,282, the number of doctors needed would increase from 4,470 to 6,274, and the number of nurses from 8,586 to 11,294, for the same period. CONCLUSION: The definition of a national strategy predicting the increasing palliative care needs of the population is necessary. The expansion of the support network for chronic and non-transmissible diseases is necessary, but the training of existing human resources at all levels of attention to perform palliative actions can be a feasible alternative to minimize the suffering of the population.

Abstract: Teak is an important species in the forest markets, due to the value of the timber which, it has increased the interest to establish stands in Mexico. However, the influence of properties soil and nitrogen on plantations have been poorly evaluated. The aim of the study was to measure quality soil in 6-yrs-old commercial teak plantations in Nayarit, Mexico. 30 days before planting, were applied to fertilizers soils 50- 120 - 75 (NPP), 3 t ha-1 Ca hydroxide, 250 kg ha-1 of diammonium phosphate, 63 kg ha-1 of potassium chloride and 75 kg ha-1 Potassium sulfate to improve your fertility. After 6 yrs-old, the diameter, height, basal area and volume were measured in order to contrast the growth and productivity between stands. Soil samples, the texture, bulk density (BD), cation exchange capacity (CEC), pH, electrical conductivity (EC), organic matter (OM) and C:N ratio were determined to know the OM mineralization, as well as nitrogen in biomass. The ANOVA and Tukey test showed that soils with pH > 6 < 7, CEC > 30 cmol(+) kg-1, OM > 2.5 % and C:N ratio > 15 of 0 - 10 cm, were associated with the best stand productivity, as well as the highest nitrogen concentration in leaves. It is concluded that the success in the stand’s productivity with exotic species in Mexico, will depend essentially on the health of the soil.

Resumen: La teca es una especie importante en los mercados forestales, debido al valor de su madera, lo cual en México ha incrementado el interés de establecer plantaciones. Sin embargo, la influencia de las propiedades del suelo y nitrógeno bajo esas condiciones han sido poco evaluadas. El objetivo del presente estudio fue medir la calidad del suelo en plantaciones comerciales de teca en Nayarit, México. Antes de plantar (30 días), se aplicaron fertilizantes 50 - 120 - 75 (NPK), 3 t ha-1 de hidróxido de Ca, 250 kg ha-1 de fosfato diamónico, 63 kg ha-1 de cloruro de potasio y 75 kg ha-1 de sulfato de potasio. A la edad de 6 años, se midieron el diámetro, altura, área basal y se calculó el volumen, con el propósito de contrastar el crecimiento y productividad entre plantaciones. En muestras de suelo, se determinó la textura, densidad aparente (Da), capacidad de intercambio catiónico (CIC), pH, conductividad eléctrica (CE), materia orgánica (MO) y relación C/N para conocer la mineralización de la MO, así como el nitrógeno en la biomasa. El ANOVA y prueba de Tukey demostraron que los suelos con pH > 6 < 7, CIC > 30 cmol(+) kg-1, MO > 2.5 % y relación C/N > 15 de 0 - 10 cm, se asociaron a la plantación de mejor productividad, así como la mayor concentración de nitrógeno en hojas. Se concluye que en México, el éxito en la productividad de plantaciones con especies exóticas dependerá, esencialmente, de las propiedades del suelo.

RESUMO O tracionamento de caninos impactados representa um dos grandes desafios da Ortodontia. Trata-se de um problema clínico relativamente frequente, cujo tratamento muitas vezes requer uma abordagem multidisciplinar. A exposição cirúrgica do canino impactado e a complexa mecânica ortodôntica aplicada para alinhar o dente na respectiva arcada podem, com frequência, levar a complicações nos tecidos de suporte, sem mencionar o longo tempo de tratamento e os custos elevados para o paciente. Por isso, vale a pena ressaltar a importância dos diagnósticos precoces, para que a interceptação do problema seja feita o mais cedo possível e de maneira eficaz. O presente trabalho apresenta uma revisão dos principais conceitos envolvendo a prevalência, etiologia e classificação dos caninos impactados, e descreve os vários tipos de abordagem clínica para a resolução do problema. Ao final, ilustra o tema com a apresentação de um tratamento realizado em um paciente de 13 anos e 7 meses de idade, portador de má oclusão de Classe II, divisão 2, subdivisão esquerda, associado a mordida profunda, que apresentava retenção prolongada de um canino superior decíduo, devido à impacção de seu sucessor permanente. O tratamento ortodôntico corretivo foi associado à expansão rápida de maxila e ao uso de aparelho extrabucal de tração cervical. O canino impactado foi tracionado ortodonticamente e posicionado corretamente na arcada. Essa abordagem foi eficiente para atingir as metas funcionais e estéticas propostas.

ABSTRACT Orthodontic traction of impacted canines stands as a major challenge for Orthodontics. It is a relatively frequent clinical complaint which management, more often than not, requires a multidisciplinary approach. Surgical exposure of the impacted canine, and the complex orthodontic mechanics applied to align the tooth back into the arch, may frequently lead to complications involving supporting tissues, not to mention the long treatment time and high costs imposed to patients. In face of that, it is worth highlighting the relevance of early diagnosis as to intervene efficiently and as soon as possible. This paper presents a review of the main concepts involving prevalence, etiology and classification of impacted canines, and describes the different clinical management options that would help solve the problem. It illustrates the topic by presenting a treatment delivered to a 13 year 7 months old male patient, suffering from a Class II, division 2, left subdivision, malocclusion, associated to a deep bite and a prolonged retention of a primary upper canine caused by the impaction of the permanent tooth. Corrective orthodontic therapy was associated to a rapid maxillary expansion and to the use of a high pull headgear. Impacted canine was submitted to orthodontic traction and correctly positioned back into the arch. This approach proved to be efficient in meeting both functional and aesthetic goals.