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A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Asociación Española de Profesores Universitarios de Contabilidad, 2012-01)
This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ...
Morphology effects on singlet oxygen production and bacterial photoinactivation efficiency by different silica-protoporphyrin IX nanocomposites
(The Royal Society of Chemistry, 2017-03)
Different silica-protoporphyrin IX (PpIX) nanocomposites have been synthesized to evaluate the dependence of singlet oxygen production and bacterial inactivation efficiency on the morphology of the ...
Tuning the local solvent composition at a drug carrier surface: the effect of dimethyl sulfoxide/water mixture on the photofunctional properties of hypericin–β-lactoglobulin complexes
(The Royal Society of Chemistry, 2017-01)
Aggregation is a major problem for the anti-microbial photodynamic applications of hydrophobic photosensitizers since it strongly reduces the amount of singlet oxygen generated in aqueous solutions. ...
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
(Universidad de Chile, 2013-12)
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ...
Structural analysis of an automotive interior system: practical learning in the context of the new EHEA
(Universidad Nacional de Colombia, 2016-05)
At the IQS School of Engineering, practices has been implemented that bring students to the industrial environment through real cases. This action is in accordance with the philosophy of the European ...
Raising funds: entrepreneurs and investors negotiate an amount to invest and and ownership percentage
(Center for Promoting Ideas (CPI), USA, 2015-05)
This paper summarizes the results of an activity which consisted of two parts: 1) the calculation of the value of a new venture and the funds needed during its first years of operation (simulation) and ...
Ex-vivo mechanical sealing properties and toxicity of a bioadhesive patch as sealing system for fetal membrane iatrogenic defects
(Nature Research, 2020-10)
Preterm prelabor rupture of membranes (PPROM) is the most frequent complication of fetal surgery. Strategies to seal the membrane defect created by fetoscopy aiming to reduce the occurrence of PPROM ...
Nitrogen positional scanning in tetramines active against HIV-1 as potential CXCR4 inhibitors
(2015-12)
The paradigm, derived from bicyclams and other cyclams, by which it is necessary to use the p-phenylene moiety as the central core in order to achieve high HIV-1 antiviral activities has been reexamined ...
Multiscale modeling for complex chemical systems: highlights about the Nobel Prize in Chemistry 2013
(Asociación de Químicos e Ingenieros del Instituto Químico de Sarrià, 2014-04)
The Nobel Prize in Chemistry 2013 was awarded jointly to Martin Karplus, Michael Levitt and Arieh Warshel for the development of multiscale models for complex chemical systems. From the simplest ...
A methodology for damping measurement of engineering materials: application to a structure under bending and torsion loading
(Sage, 2014-09-11)
A new method to calculate damping properties of rigid materials to be used in Finite Elements calculations is presented. Its relevance relies in its simplicity regarding the amount of materials data, ...