LIMA

Los Estados Financieros son el resultado del proceso de medición que se funda en una serie de principios. Si cada contador aplicara un grupo distinto de reglas de registro y medición, a quienes toman las decisiones les resultaría difícil utilizar los estados financieros y compararlos. De ahí que nace la necesidad de que los contadores acepten aplicar una serie común de principios de registro y de medición, es decir un lenguaje común para registrar la información en los estados financieros.

Cineplanet, la cual es una empresa que presta servicios de entretenimiento audiovisual, dedicándose especialmente a la operación de complejos cinematográficos y de las exhibiciones de una gran variedad de películas. Tiene como principal objetivo brindar atención a todo tipo de público, tratando de brindar un servicio que se ajuste a las necesidades de distintos sectores y grupos de personas; con un personal altamente calificado.

Posición filosófica crítica, que considera a la materia como principio, origen y causa de todo lo existente El término fue utilizado por primera vez en 1647 por Robert Boyle en The Excellence and Grounds of the Mechanical Philosophy y fue adoptado por los philosophes (Condorcet, Condillac, Diderot, Helvetius, Voltaire, etc.) de la Ilustración en el siglo XVIII para designar su posición naturalista en física y fisiología, su crítica radical a la religión, su moral hedonista y su oposición a las convenciones educativas y morales del Antiguo Régimen. El materialismo filosófico clásico sufrió los efectos del criticismo de Kant y del idealismo a lo largo del siglo XIX como lo prueba en Alemania la llamada «disputa del materialismo» (Materialismusstreit), que provocó la consolidación de distintas variedades de materialismo: fisicalista, fenomenista, moral, histórico, dialéctico, etc. Es imposible dar cuenta de las variedades teóricas del materialismo, que se han ido multiplicando en el siglo XX a medida que se iba refinando nuestro conocimiento científico de la materia y del Universo. Sin embargo, el carácter originario e inderivable de la materia estuvo asociado desde la Antigüedad con el atomismo cosmológico (Demócrito, Epicuro, Lucrecio, etc.). Desde que los átomos dejan de ser "indivisibles" y no figuran como los últimos componentes de la realidad, el materialismo cobra un aspecto más metodológico y en todas sus variedades (positivista o marxista) subraya la primacía ontológica de la materia frente al espíritu y la prioridad del conocimiento científico (experimental y teórico) frente a otros tipos de conocimiento: religioso, místico o extrasensorial.

The study of language, specifically semantic development, has considered the lateralisation of one hemisphere since its discovery by neurologists Paul Broca and Carl Wernicke in the 19th century. However, research conducted in the last decade, based on functional magnetic resonance imaging (fMRI), found that language production and comprehension not only involve the left side of the brain but the eloquent areas may also form a large part of the brain mass. This study presents a brief historical account of the neurobiological study of the semantic processes of homo sapiens, with emphasis on the development of changes in the study of semantic processes theory from 2002 onwards. This work considers the latest research completed by the University of Berkeley (Lescroart and Gallant, 2019), which point out the location of semantic maps in the brain, as well as the most recent studies on the construction of figurative meaning in relation to cultural and social processes.

Background: The US Environmental Protection Agency voluntary phased-out residential use of chlorpyrifos in 2001. In contrast, in Costa Rica, chlorpyrifos-treated bags are increasingly used to protect banana and plantain fruits from insects and to fulfill product standards, even in populated areas. Objectives: To evaluate children's exposure to chlorpyrifos in villages situated nearby banana plantations and plantain farms in Costa Rica. Methods: The study targeted two villages with use of chlorpyrifos-treated bags in nearby banana plantations and plantain farms and one village with mainly organic production. For 140 children from these villages, mostly indigenous Ngäbe and Bribri, parent-interviews and urine samples (n ¼ 207) were obtained. Urinary 3,5,6-trichloro-2-pyridinol (TCPy) levels were measured as a biomarker for chlorpyrifos exposure. In the banana and plantain village also environmental contamination to chlorpyrifos was explored. Results: Children from the banana and plantain villages had statistically significant higher urinary TCPy concentrations than children from the referent village; 2.6 and 2.2 versus 1.3 mg/g creatinine, respectively. Chlorpyrifos was detected in 30% of the environmental samples as well as in 92% of the hand/foot wash samples. For more than half of the children their estimated intake exceeded the US EPA chronic population adjusted dose. For some, the acute population adjusted dose and the chronic reference dose were also exceeded. Conclusions: Our results suggest that children living nearby plantations with chlorpyrifos-treated bags are exposed to chlorpyrifos levels that may affect their health. Interventions to reduce chlorpyrifos exposure are likely to improve children's health and environment in banana and plantain growing regions.

Background: The integration of mental and neurologic services in healthcare is a global priority. The universal Social Security of Costa Rica aspires to develop national screening of neurodegenerative disorders among the elderly, as part of the non-communicable disease agenda.

Background: Animal studies have shown that both deficiency and excess manganese (Mn) may result in decreased fetal size and weight, but human studies have reported inconsistent results. Methods: We examined the association of blood and hair Mn concentrations measured at different times during pregnancy with fetal growth among term births and length of gestation in a cohort of 380 mother-infant pairs living near banana plantations aerially sprayed with Mn-containing fungicides in Costa Rica. We used linear regression and generalized additive models to test for linear and nonlinear associations Results: Mean (7 SD) blood Mn concentration was 24.47 6.6 μg/L and geometric mean (geometric SD) hair Mn concentration was 1.8 (3.2) μg/g. Hair Mn concentrations during the second and third trimesters of gestation were positively related to infant chest circumference (β for 10-fold increase¼ 0.62 cm; 95% CI: 0.16, 1.08; and β¼ 0.55 cm; 95% CI: À 0.16, 1.26, respectively). Similarly, average maternal hair Mn concentrations during pregnancy were associated with increased chest circumference (β for 10-fold increase¼ 1.19 cm; 95% CI: 0.43, 1.95) in infants whose mothers did not have gestational anemia, but not in infants of mothers who had gestational anemia (β ¼0.39 cm; 95% CI: À 0.32, 1.10; p INT ¼0.14). All these associations were linear. Blood Mn concentrations did not show consistent linear nor nonlinear relationships with any of the birth outcomes Conclusions: Mn plays an important role in fetal development, but the extent to which environmental exposures may cause adverse health effects to the developing fetus is not well understood. Among women living near banana plantations in Costa Rica, we did not observe linear or nonlinear associations of Mn concentrations with lowered birth weight or head circumference, as reported in previous studies. However, we did find positive linear associations between maternal hair Mn concentrations during pregnancy and infant chest circumference.

Acknowledgments: We are grateful to study participants and their families, personnel of Ministry of Education and community members for their collaborations, Claudia Hernández for 1 administering questionnaires, and Professor James Deddens for giving statistical advice. We thank Margareta Maxe for performing chemical analyses.

Background: The US Environmental Protection Agency voluntary phased-out residential use of chlorpyrifos in 2001. In contrast, in Costa Rica, chlorpyrifos-treated bags are increasingly used to protect banana and plantain fruits from insects and to fulfill product standards, even in populated areas. Objectives: To evaluate children's exposure to chlorpyrifos in villages situated nearby banana plantations and plantain farms in Costa Rica. Methods: The study targeted two villages with use of chlorpyrifos-treated bags in nearby banana plantations and plantain farms and one village with mainly organic production. For 140 children from these villages, mostly indigenous Ngäbe and Bribri, parent-interviews and urine samples (n ¼ 207) were obtained. Urinary 3,5,6-trichloro-2-pyridinol (TCPy) levels were measured as a biomarker for chlorpyrifos exposure. In the banana and plantain village also environmental contamination to chlorpyrifos was explored. Results: Children from the banana and plantain villages had statistically significant higher urinary TCPy concentrations than children from the referent village; 2.6 and 2.2 versus 1.3 mg/g creatinine, respectively. Chlorpyrifos was detected in 30% of the environmental samples as well as in 92% of the hand/foot wash samples. For more than half of the children their estimated intake exceeded the US EPA chronic population adjusted dose. For some, the acute population adjusted dose and the chronic reference dose were also exceeded. Conclusions: Our results suggest that children living nearby plantations with chlorpyrifos-treated bags are exposed to chlorpyrifos levels that may affect their health. Interventions to reduce chlorpyrifos exposure are likely to improve children's health and environment in banana and plantain growing regions.