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La legitimación de capitales, representa un delito económico cuya intención es darle apariencia legal a un dinero obtenido por operaciones delictivas. Por ende, el Contador Público, debe unir esfuerzos con el Estado en el desempeño de su labor, para mitigar los efectos causados por el delito. Al respecto, esta indagación tuvo como objetivo, describir las actuaciones del Contador Público para la prevención de la legitimación de capitales en Venezuela. Metodológicamente, el tipo de investigación fue documental, mediante aplicación de arqueos bibliográ cos.Como conclusiones, el contador debe; fomentar una cultura empresarial anticorrupción; constituir una barrera para frenar el delito; asegurarse que la actividad desarrollada re eje una responsabilidad con la veracidad y la honestidad que los informes financieros ameritan. Money laundering, economic crime is an intention which is to give a legal appearance money from criminal activities. Thus, the practitioner must join forces with the State in carrying out its work, to mitigate the effects caused by the offense. In this regard, this research aimed to describe the actions of the CPA for the prevention of money laundering in Venezuela. Methodologically, the type of research was documentary, by application of bibliographic tonnages. In conclusion, the counter needs and developing a corporate culture anticorruption a barrier to stop crime, ensure that the activity reflects a responsibility for the accuracy and honesty that the financial reports warrant. 17-38 ariannabarrioss@ hotmail.com loydacdc@ula.ve adriani@ula.ve Semestral

Las franquicias, han marcado la pauta en la nueva tendencia mundial del comercio, éstas representan un conjunto de derechos de propiedad industrial o intelectual. Por tanto, el objeto de este artículo es examinar la contabilización de los activos intangibles en las franquicias de comida rápida. La metodología utilizada fue de tipo descriptivo con un diseño de campo. Entre los resultados encontrados destacan: estas empresas manejan activos intangibles como: marcas de productos, nombre de la empresa, know – how, patentes, conocimiento sobre actividades y competencias; en cuanto a los procedimientos contables se rigen por los principios venezolanos y con respecto a la presentación en los estados financieros, el rubro no revela el verdadero valor del patrimonio intangible con el que cuenta la empresa. Por lo cual, se recomienda gestionar eficientemente dichos activos para garantizar el sostenimiento de la franquicia en el tiempo. The franchises have set the standard in the new global trend of trade, they represent a set of industrial property rights or intellectual. Therefore, the purpose of this paper is to examine the accounting for intangible assets in fast-food franchises. The methodology used was descriptive with a field design. Among the findings are: these companies manage intangible assets such as brands, company name, know - how, patents, knowledge about activities and competencies regarding accounting procedures are governed by the principles on Venezuelans and the financial statement presentation, the item does not reveal the true value of intangible assets with which the company account. Therefore, it is recommended to effectively manage these assets to ensure the sustainability of the franchise over time. 65-81 adriani@ula.ve loydacdc@ula.ve semestral

Presentación Artículos El pensamiento grupal en decisiones de organizaciones de economía social. La pensée grupale dans les décisions des organisations d'économie sociale. León, Marú Díaz, Benito El tercer sector en los municipios Maracaibo y San Francisco del Estado Zulia: Un intento de clasificación. The third sector in the Maracaibo and San Francisco municipalities of the Zulia state: A classification scheme. Le tiers secteur dans les municipalités de Maracaibo et de San Francisco de l'État du Zulia: Une tentative de classification. Rodríguez López, Judith E. Scarbay Rodríguez, Lisbeth Ch. Análisis comparativo de las cooperativas y sociedades anónimas del sector agrícola desde la perspectiva de la rentabilidad según la legislación venezolana. A comparative analysis between cooperative firms and anonimous societies in agricultural sector from the perspective of profitability according to Venezuelan laws. Analyse comparée des sociétés coopératives et des sociétés anonymes du secteur agricole du point de vue de leur rentabilité selon la législation vénézuélienne. García Lobo, Ligia Higuerey G., Ángel A. Modelo de autogestión para el cooperativismo. Un modèle d'autogestion pour les coopératives. Giraldo Prato, Marisela Financiamiento público de las asociaciones cooperativas del estado Trujillo. Caso: Fondo único de desarrollo del estado Trujillo. Public financing of cooperative associations in Trujillo state. A case study of the fund of development of the Trujillo state. Le financement public des associations coopératives de l'État de Trujillo. Le cas du Fonds de Développement de l'État de Trujillo. Colmenares, Loyda Higuerey G., Ángel A. Adriani M., Rolando C. Modelo asociativo para el mejoramiento de la competitividad de la pequeña y mediana empresa del sector confección. Associative model for the improvement of the competitiveness of the small and medium sized company of the confection sector. Un modèle associatif pour l'amélioration de la compétitivité de la petite et moyenne entreprise du secteur de la confection. Barreto Ceballos, Tarquino García Montesinos, Martín Los consejos locales de planificación pública en Venezuela: Una instancia de participación y capacitación ciudadana. The local councils of public planning: A place for citizens participation and civil training. Les conseils locaux de planification publique au Vénézuéla: Une instance de participation y capacitation citoyenne. López Valladar, Mirtha Añez Hernández, Carmen Documentos Providencia administrativa de SUNACOOP sobre educación cooperativa. Actualidad VI simposio nacional de economía social. La educación cooperativa y el desarrollo comunitario. Diplomado en seguridad agroalimentaria y desarrollo local. Salcedo, Tadeo Taller sobre educación cooperativa para el desarrollo sustentable. Noticias del CIRIEC Internacional. Programa de formación de promotores en gestión cooperativa en Coro. García Robles, Camilo Diplomado en formulación y evaluación de proyectos de cooperativas 2005-2006. Díaz, Benito La licenciatura en economía social de la Universidad Nacional Experimental Politécnica de la Fuerza Armada (UNEFA). Díaz, Benito Cooperativa de ahorro La Andina. I encuentro regional de la cooperación Coro 2005. García Robles, Camilo Tercer encuentro internacional sobre la globalización de la solidaridad. DAKAR 2005. Proyectos El balance social cooperativo en las cooperativas que prestan servicios de gestión del agua en el estado Trujillo. Venezuela. Graterol, Yetzenia Las representaciones sociales de la educación cooperativa en el movimiento cooperativo venezolano. Hernández, María C. La participación comunitaria en proyectos financiados por el Fondo Intergubernamental para la Descentralización (FIDES) en el municipio Trujillo, Venezuela, 2000-2002. Escalona de Barreto, Nancy El consejo local de planificación pública como medio de participación comunitaria en el municipio Valera, estado Trujillo, Venezuela. Rubio, Ana Victoria Reseña Hugo Chávez y el socialismo del siglo XXI Heinz Dietrich Reseñado por: Pulido M., Nelson Economía social y solidaria. Una perspectiva Norte - Sur. Louis Favreau, René Lachapelle y Gérald Larose (2004) Reseñado por: Díaz, Benito Créditos 80-98 loydacdc@ula.ve anahigo@ula.ve adriani@ula.ve semestral Nivel analítico

This abstract addresses the question of human imitation through convergent evidence from neuroscience. We look at deficits in imitation following brain lesion, such as apraxia. We believe that looking at how imitation is impaired can unveil its underlying principles. We also take inspiration from numerous brain imaging studies to ground the functional architecture and information flow of our model. In the end we will use findings from monkey brain neurophysiological studies to implement the details of our processing modules. We aim at developing a model of visuo-motor imitation using tools from neural networks and dynamical systems. The model should account for some of the behaviors observed in faulty imitation. At this stage we have implemented a somatotopically organized neural network with probabilistically impaired transfer of information that simulates lesions at the level of the parietal cortex (a brain center for sensorimotor integration). To validate the model against human motion experimental data, we conduct, in collaboration with the Geneva University Hospital (HUG), kinematic studies with brain damaged adults specifically disabled in gesture imitation. The model will motivate the realization of computer-based rehabilitation tools.

Poster presented at the ESF Research Conference on Brain Development and Cognition in Human Infants, Maratea (Italy)

Familial hemophagocytic lymphohistiocytosis (FHLH) is a rare, rapidly progressive disorder of early childhood characterized by uncontrolled activation of T cells and macrophages. Although perforin gene mutations have been described in a proportion of patients with FHLH, the genotype/phenotype correlation is still limited. Only a few patients with late onset clinical manifestations have been reported. The biochemical and immunologic alterations in the asymptomatic phase are not well known. We report on a family in which 2 fraternal twins both homozygous for a perforin mutation previously described as causative of the disease, markedly differed in phenotypic expression of FHLH. The twins also had a second novel heterozygous mutation. Natural killer (NK) activity was severely impaired in the patient and was normal in the asymptomatic fraternal twin. Our report highlights that FHLH may present after a long disease-free interval during which biochemical or immunologic alterations may be not evident, thus implying a role for interfering factors. (Blood. 2004;103:4610-4612)

Mutations of the IL2RG encoding the common γ-chain (γc) lead to the X-linked SCID disease. Gene correction through ex vivo retroviral transduction restored the immunological impairment in the most of treated patients, although lymphoproliferative events occurred in five of them. Even though in two cases it was clearly documented an insertional mutagenesis in LMO2, it is conceivable that γc could have a role per se in malignant lymphoproliferation. The γc is a shared cytokine receptor subunit, involved also in growth hormone (GH) receptor signaling. Through short interfering RNA or using X-linked SCID B lymphoblastoid cell lines lacking γc, we demonstrate that self-sufficient growth was strongly dependent on γc expression. Furthermore, a correlation between γc amount and the extent of constitutive activation of JAK3 was found. The reduction of γc protein expression also reduced GH-induced proliferation and STAT5 nuclear translocation in B lymphoblastoid cell lines. Hence, our data demonstrate that γc plays a remarkable role in either spontaneous or GH-induced cell cycle progression depending on the amount of protein expression, suggesting a potential role as enhancing cofactor in lymphoproliferation.

The forkhead, Fox, gene family comprises a diverse group of 'winged-helix' transcription factors that play important roles in development, metabolism, cancer and aging. Recently, several forkhead genes have been demonstrated to play critical roles in lymphocyte development and effector functions. Alterations of the FOXN1 gene in both mice and humans result in a severe combined immunodeficiency caused by an intrinsic defect of the thymus associated with congenital alopecia (Nude/severe combined immunodeficiency phenotype). FOXN1 is a member of the class of proteins involved in the development and differentiation of the central nervous system. We identified a human fetus homozygous for a mutation in FOXN1 gene who lacked the thymus and also had abnormal skin, anencephaly and spina bifida. Moreover, we found that FOXN1 gene is expressed in mouse developing choroid plexus. These observations suggest that FOXN1 may be involved in neurulation in humans.

4 páginas, 1 figura, 1 tabla., Genetic alterations of the FOXN1 transcription factor, selectively expressed in thymic epithelia and skin, are responsible in both mice and humans for the Nude/SCID phenotype. The first described human FOXN1 mutation was a C792T transition in exon 5 resulting in the nonsense mutation R255X, and was detected in two probands originated from a small community in southern Italy. In this community, four additional children affected with congenital alopecia died in early childhood because of severe infections. In this study, we report on the screening for this mutation in 30% of the village population. This analysis led us to identify 55 heterozygous carriers (6.52%) of the R255X mutation out of 843 inhabitants screened. A genealogical study revealed that these subjects, belonging to 39 families, were linked in an extended 7-generational pedigree comprising 483 individuals. Through the archival database a single ancestral couple, born at the beginning of the 19th century, was identified. To confirm the ancestral origin of the mutation we genotyped two microsatellite markers, D17S2187 and D17S1880, flanking the FOXN1 gene on chromosome 17. The three haplotypes identified, 3/R255X/3, 3/R255X/2 and 3/R255X/1, are consistent with a single ancestral origin for the mutation R255X., This work was supported by the Grants “Ministero della Salute - Roma and Regione Campania, Legge 502”, MIUR-PRIN 2002 and Telethon #E0934.

Severe combined immunodeficiency (SCID) is a heterogeneous group of disorders characterized by a severe defect of both T- and B-cell immunity, which generally require allogeneic bone marrow transplantation (BMT) within the first years of life. We previously reported a patient affected with an X-linked SCID due to L183S hemizygous missense gamma chain mutation, whose severe short stature was due to a peripheral growth hormone (GH) hyporesponsiveness associated to abnormal GH receptor (GH-R) signal transduction. In this study, we report the effect of BMT on the GH-R/insulin-like growth factor I (IGF-I) axis. After BMT, the patient showed a significant improvement in linear growth and normalization of basal- and GH-stimulated IGF-I values, which paralleled a fully competent immunological reconstitution. This suggests that cells derived from the hematopoietic stem cell may exert an unexpectedly significant role in producing IGF-I. This may also suggest that stem cell-based therapies may be useful for the correction of non-hematopoietic inherited disorders, such as those of GH-R/IGF-I axis.

© 2016 The Authors. Multilingual Deep Neural Networks (DNNs) have been successfully used to leverage out-of-language data to boost the performance of a low resource ASR. However, the mismatch between auxiliary source languages and the target language can leave a negative effect on acoustic modeling for the target language. Thus, a key challenge in multilingual DNNs is to exploit acoustic data from multiple donor languages to improve on ASR performance while mitigating the problem of language mismatch. In this paper, we propose to employ weighted model averaging in the framework of distributed multilingual DNN which allows the target language or similar languages to take higher weights during the multilingual DNN training, and consequently shift the parameters towards the acoustic space of target data. Furthermore, we utilize the same strategy in the adaptation phase where a conventional multilingual DNN is the starting point and retraining is applied using all languages with different weights. The experiments with four languages from the GlobalPhone dataset show that the recognition performances in both scenarios are improved. The latter, moreover, provides a low-cost and efficient methodology for multilingual DNNs. Sahraeian R., Van Compernolle D., ''Using weighted model averaging in distributed multilingual DNNs to improve low resource ASR'', Procedia computer science, vol. 81, pp. 152-158, 2016 (5th international workshop on spoken language technologies for under-resourced languages - SLTU 2016, May 9-12, 2016, Yogyakarta, Indonesia). ispartof: pages:152-158 ispartof: Procedia Computer Science vol:81 pages:152-158 ispartof: International workshop on spoken language technologies for under-resourced languages - SLTU 2016 location:Yogyakarta, Indonesia date:9 May - 12 May 2016 status: published