The technological revolution moves recording and analysis activities that were traditionally professional performance lines of activities focused to high operational content, but now are being met largely by integrate...The technological revolution moves recording and analysis activities that were traditionally professional performance lines of activities focused to high operational content, but now are being met largely by integrated computer systems. The scientific and technological progress, growth and internationalization of markets, processors are processes in which the accounting profession plays a leading role. This paper aims to review the interrelated subjects in the era of public accounting and also its background comes as we展开更多
Cities＇ urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with col...Cities＇ urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with colonial forms, as well with modernity and post-modernity irruption. The case study is Santa Barbara＇s neighborhood in Toluca City, which was founded in 1524, and the case study was the first neighborhood in Toluca＇s historical core. At present time, this neighborhood is considered as one of the most dangerous places in the city＇s historical core, therefore, it has been abandoned. This paper will display the changes in urban morphology of the neighborhood through the years from 1877 to 2010. For site evaluation, the methodologies of Ashihara （1982） and Lynch＇s （1961） were used in order to analyze positive and negative spaces, as well as main street visual features, street and avenue directions, street circulation and street circulation path configuration. The results show that the focal nodes are a key factor for economic and social reactivation, with which, through urban activation of vacant lots and the traditional use of the streets as public space, is possible to generate centripetal development to restructure the neighborhood.展开更多
Denim is about as American as apple pie.Yet,it＇s seen its share of competition here from athleisure apparel.Is it still beloved？Of course.But do other markets like China and Mexico present strong opportunities for d...Denim is about as American as apple pie.Yet,it＇s seen its share of competition here from athleisure apparel.Is it still beloved？Of course.But do other markets like China and Mexico present strong opportunities for denim makers？Definitely.Overall,WGSN＇s Dio Kurazawa,director of denim,says the industry is doing well.＂展开更多
This paper has demonstrated that there is great variation in the size range and chemical composition of metalliferous PM （particulate matter） present within Comarca Lagunera, M6xico due to the physiography of the te...This paper has demonstrated that there is great variation in the size range and chemical composition of metalliferous PM （particulate matter） present within Comarca Lagunera, M6xico due to the physiography of the terrain together the intense vehicular traffic, unpaved roads, cement and lime plants, marble quarries, brick plants, and the largest smelter of non-ferrous material in Latin America. Cascade impactor PM samples from six size ranges： 〈 0.49 μm, 0.49-0.9 μm, 0.9-1.5μm, 1.5-3.0 p.m, 3.0-7.2 μm and 7.2-10 μm were collected from inside two stacks within G6mez Palacios and Torreon cities. ICP-AES （inductively coupled plasma-atomic emission spectrometry） analysis on collected Whatman fiberglass filters demonstrates that the PM are matrices mostly constituted of carbonates and silicates with abundant fine metalliferous particles. The metals with the most concentrations averaged over all size ranges were Cu, Fe, Mn, Ni, Pb and Ti. The size distributions of metals detected in this work have been plotted as normalized histogram concentration of each size fraction, the total concentration, and the aerodynamic particle diameter, which is a useful method for comparing the contributions of coarse and fine particles to pollutant concentrations.展开更多
The management of municipal solid waste （MSW） is currently one of the major environmental concerns in Mexico. Therefore, municipalities must develop local programs for prevention and integrated management of MSW bas...The management of municipal solid waste （MSW） is currently one of the major environmental concerns in Mexico. Therefore, municipalities must develop local programs for prevention and integrated management of MSW based on the data of MSW generation; however, these are scarce and diffuse. It is known that the MSW generation is affected by many factors, including life level. Given the importance of having reliable data, the objective of this study was to determine the per capita MSW generation of a small urban locality in the state of Veracruz and test whether there were significant statistic differences of per capita M SW generation among the life levels. The households were randomly sampled according to the Mexican standard of reference and were classified as popular, middle and residential. The per capita MSW generation determined was 0.355 kg·inhab^-1.day^-1. This value was lower than the value estimated by the national reference, suggesting that it might be overestimated and consequently lead to errors in estimating installations costs for the MSW treatment. The result of the experimental design revealed that there were significant statistic differences in the per capita MSW generation among the three socioeconomic strata. This study will allow the municipality to establish better strategies within the municipal program and differential rate for the provision of public clean service and it also provides a solid basis for future research under similar conditions.展开更多
The thermal response of hedges alters the urban climate, resulting in energy and comfort affectations that impact city dwellers, so the aim of this study is to analyze the energy fluxes of urban horizontal coverage, e...The thermal response of hedges alters the urban climate, resulting in energy and comfort affectations that impact city dwellers, so the aim of this study is to analyze the energy fluxes of urban horizontal coverage, especially expanded polystyrene waterproofed with elastomeric paint in the city of Mexicali, Baja California, located northwest of Mexico. The experiment was realized on summer of 2011 and 2012 by using four components radiometric sensor, eddy covariance equipment, which was possible to analyze the behavior and intensities of heat fluxes using the model Q＊ = QE ＋ QG ＋ QH ＋ QF ＋ QD. The results show that in both campaigns the sensible heat flux exceeds the net radiation, in 2011 the net radiation was 31.41 W/mE and sensible heat flux of 74.9 W/m2, in 2012 resulted 43.46 W/m2 and 87.32 W/mE, respectively. This additional heat flux is attributed to the thermal influence of the air conditioning units, which changes the energy balance model to Q＊ = QH ＋ QF ＋ QD. With the results arise the need for experimentation on a larger scale in which it is possible to model the flow in housing development. The knowledge of the energy balance model will help to propose materials that minimize the thermal impact to the city of Mexicali.展开更多
Design of a rural-urban sustainable consists six small businesses that use appropriate technologies, human work and natural resources of the region. The six sustainable technological-economic activities will be locali...Design of a rural-urban sustainable consists six small businesses that use appropriate technologies, human work and natural resources of the region. The six sustainable technological-economic activities will be localized in a single field, so, there is interaction between all activities and workers. The site also have to educate the surrounding communities to environmental issues. It is also a demonstration of how to improve the economic development of a region without damaging the environment. The proposal is to create a cooperative society with interested persons of the area and working groups for the six proposed technical and economic activities.展开更多
The main objective of this study is to analyze through tripod strategy Peng, the basics of why the acquisition and sale of Grupo Modelo （which it is the largest brewer in Mexico with the highest market share） throug...The main objective of this study is to analyze through tripod strategy Peng, the basics of why the acquisition and sale of Grupo Modelo （which it is the largest brewer in Mexico with the highest market share） through analysis of the annual reports of the company. The analysis will be supported under three main theories： theory of industry, theory of resources and capabilities, and ultimately theory of institutions. The paper concludes with a compilation and analysis of information giving rise to answer the question why 6rupo Modelo sold？ And if have you had a positive result in the acquisition of Grupo Modelo by the company ABI？ The answer is yes. The sale price of the shares by Grupo Modelo was very high and it received an award of 30% over the closing price of the shares of the C series in 2012. So it was a good sale regarding previous observations.展开更多
This paper reports a generation and composition analysis of household solid waste in Mexico, using as a reference the characterization study performed in two communities, one urban and one rural. Data obtained are fun...This paper reports a generation and composition analysis of household solid waste in Mexico, using as a reference the characterization study performed in two communities, one urban and one rural. Data obtained are fundamental parameters for the planning of urban solid waste management systems in Mexico, complying this way with the established policy in the National Program for Waste Management and Prevention 2009-2012. The study was carried out during five days and two main parameters were assessed： （1） the daily generation rate per person and （2） the waste composition. The per capita waste generation was 0.958 kg for the urban community and 0.631 kg for the rural. The results showed that the mean composition of waste from both locations was statistically similar （a = 0.05）. In both locations the most important contribution was the fraction of food waste. In both locations more than 60% of the waste is potentially recyclable. The results of this study will be used by the municipal waste authorities in order to establish an integrated waste management plan.展开更多
文摘The technological revolution moves recording and analysis activities that were traditionally professional performance lines of activities focused to high operational content, but now are being met largely by integrated computer systems. The scientific and technological progress, growth and internationalization of markets, processors are processes in which the accounting profession plays a leading role. This paper aims to review the interrelated subjects in the era of public accounting and also its background comes as we
文摘Cities＇ urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with colonial forms, as well with modernity and post-modernity irruption. The case study is Santa Barbara＇s neighborhood in Toluca City, which was founded in 1524, and the case study was the first neighborhood in Toluca＇s historical core. At present time, this neighborhood is considered as one of the most dangerous places in the city＇s historical core, therefore, it has been abandoned. This paper will display the changes in urban morphology of the neighborhood through the years from 1877 to 2010. For site evaluation, the methodologies of Ashihara （1982） and Lynch＇s （1961） were used in order to analyze positive and negative spaces, as well as main street visual features, street and avenue directions, street circulation and street circulation path configuration. The results show that the focal nodes are a key factor for economic and social reactivation, with which, through urban activation of vacant lots and the traditional use of the streets as public space, is possible to generate centripetal development to restructure the neighborhood.
文摘Denim is about as American as apple pie.Yet,it＇s seen its share of competition here from athleisure apparel.Is it still beloved？Of course.But do other markets like China and Mexico present strong opportunities for denim makers？Definitely.Overall,WGSN＇s Dio Kurazawa,director of denim,says the industry is doing well.＂
文摘This paper has demonstrated that there is great variation in the size range and chemical composition of metalliferous PM （particulate matter） present within Comarca Lagunera, M6xico due to the physiography of the terrain together the intense vehicular traffic, unpaved roads, cement and lime plants, marble quarries, brick plants, and the largest smelter of non-ferrous material in Latin America. Cascade impactor PM samples from six size ranges： 〈 0.49 μm, 0.49-0.9 μm, 0.9-1.5μm, 1.5-3.0 p.m, 3.0-7.2 μm and 7.2-10 μm were collected from inside two stacks within G6mez Palacios and Torreon cities. ICP-AES （inductively coupled plasma-atomic emission spectrometry） analysis on collected Whatman fiberglass filters demonstrates that the PM are matrices mostly constituted of carbonates and silicates with abundant fine metalliferous particles. The metals with the most concentrations averaged over all size ranges were Cu, Fe, Mn, Ni, Pb and Ti. The size distributions of metals detected in this work have been plotted as normalized histogram concentration of each size fraction, the total concentration, and the aerodynamic particle diameter, which is a useful method for comparing the contributions of coarse and fine particles to pollutant concentrations.
文摘The management of municipal solid waste （MSW） is currently one of the major environmental concerns in Mexico. Therefore, municipalities must develop local programs for prevention and integrated management of MSW based on the data of MSW generation; however, these are scarce and diffuse. It is known that the MSW generation is affected by many factors, including life level. Given the importance of having reliable data, the objective of this study was to determine the per capita MSW generation of a small urban locality in the state of Veracruz and test whether there were significant statistic differences of per capita M SW generation among the life levels. The households were randomly sampled according to the Mexican standard of reference and were classified as popular, middle and residential. The per capita MSW generation determined was 0.355 kg·inhab^-1.day^-1. This value was lower than the value estimated by the national reference, suggesting that it might be overestimated and consequently lead to errors in estimating installations costs for the MSW treatment. The result of the experimental design revealed that there were significant statistic differences in the per capita MSW generation among the three socioeconomic strata. This study will allow the municipality to establish better strategies within the municipal program and differential rate for the provision of public clean service and it also provides a solid basis for future research under similar conditions.
文摘The thermal response of hedges alters the urban climate, resulting in energy and comfort affectations that impact city dwellers, so the aim of this study is to analyze the energy fluxes of urban horizontal coverage, especially expanded polystyrene waterproofed with elastomeric paint in the city of Mexicali, Baja California, located northwest of Mexico. The experiment was realized on summer of 2011 and 2012 by using four components radiometric sensor, eddy covariance equipment, which was possible to analyze the behavior and intensities of heat fluxes using the model Q＊ = QE ＋ QG ＋ QH ＋ QF ＋ QD. The results show that in both campaigns the sensible heat flux exceeds the net radiation, in 2011 the net radiation was 31.41 W/mE and sensible heat flux of 74.9 W/m2, in 2012 resulted 43.46 W/m2 and 87.32 W/mE, respectively. This additional heat flux is attributed to the thermal influence of the air conditioning units, which changes the energy balance model to Q＊ = QH ＋ QF ＋ QD. With the results arise the need for experimentation on a larger scale in which it is possible to model the flow in housing development. The knowledge of the energy balance model will help to propose materials that minimize the thermal impact to the city of Mexicali.
文摘Design of a rural-urban sustainable consists six small businesses that use appropriate technologies, human work and natural resources of the region. The six sustainable technological-economic activities will be localized in a single field, so, there is interaction between all activities and workers. The site also have to educate the surrounding communities to environmental issues. It is also a demonstration of how to improve the economic development of a region without damaging the environment. The proposal is to create a cooperative society with interested persons of the area and working groups for the six proposed technical and economic activities.
文摘The main objective of this study is to analyze through tripod strategy Peng, the basics of why the acquisition and sale of Grupo Modelo （which it is the largest brewer in Mexico with the highest market share） through analysis of the annual reports of the company. The analysis will be supported under three main theories： theory of industry, theory of resources and capabilities, and ultimately theory of institutions. The paper concludes with a compilation and analysis of information giving rise to answer the question why 6rupo Modelo sold？ And if have you had a positive result in the acquisition of Grupo Modelo by the company ABI？ The answer is yes. The sale price of the shares by Grupo Modelo was very high and it received an award of 30% over the closing price of the shares of the C series in 2012. So it was a good sale regarding previous observations.
文摘This paper reports a generation and composition analysis of household solid waste in Mexico, using as a reference the characterization study performed in two communities, one urban and one rural. Data obtained are fundamental parameters for the planning of urban solid waste management systems in Mexico, complying this way with the established policy in the National Program for Waste Management and Prevention 2009-2012. The study was carried out during five days and two main parameters were assessed： （1） the daily generation rate per person and （2） the waste composition. The per capita waste generation was 0.958 kg for the urban community and 0.631 kg for the rural. The results showed that the mean composition of waste from both locations was statistically similar （a = 0.05）. In both locations the most important contribution was the fraction of food waste. In both locations more than 60% of the waste is potentially recyclable. The results of this study will be used by the municipal waste authorities in order to establish an integrated waste management plan.
