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254-263

Authors: Wilmer Toirac Arguelle, Alberto Vidal Corona, Héctor Barrero Medel

The importance of the forest like regulators of the climatic change, the necessity to use mathematical models to estimate the biomass in the forest ecosystems given by the growing tendency of the employment of the forest biomass as substitute of the fossil fuels makes possible the development of the objective of this work: to build models to estimate the biomass air green total without bark and for component in plantations of the species Pinus maestrensis Bisse in the county of Granma. In this study starting from a destructive sampling were demolished and they cubed 138 trees types of Pinus maestrensis rigorously Bisse, selected by class diamétrica with difference of a centimeter, distributed in the whole range diamétrico and of ages, being used 73 trees for the adjustment and 65 for the validation. Four regression models were evaluated, where the models that better kindness of adjustments presented the Logarithmic ones, with coefficient of determination and adjusted coefficient of determination of 88.5 % and superior, with parameters of high significance (P <0,001). The Factor of expansion of the biomass it was obtained by class diamétrica with a range 1,77 up to 1,28, and the estimated total biomass represented 98,6 % of the calculated total biomass.

274-284

Authors: Yusnely Toledo Díaz, Rolando Vergara Reina, Amarilys Pozo Contrera

The administration of causal of execution that is analyzed it is extremely important; the study of such causal sample the possibilities of the companies to take strategic decisions related with the elaboration or delivery of the product or service. It is necessary to define all the causal ones that affect the costs in each one of the activities of value; it is considered that the volume is only one among many causal of the cost. The objective to proposed and to apply a procedure that allows to determine the causal ones that affect the costs in each one of the activities of value that includes a system of strategic objectives, the tasks required to develop them and to value its execution. The obtained results can be considered as highly positive when proposing them in an orderly way a coherent administration of causal of execution; you reached the conclusion that it is necessary to continue perfecting such an administration that propitiates the achievement of a bigger efficiency and effectiveness.

298-307

Authors: Mariana Brito Rivero, Luís Guillermo Castillo González

The quick development of science and technology, the demographic growth in the world, and the faulty environmental conscience pay the way to the deterioration of the environment. Out of this, it is understood that the world must be centered in the search of solutions for the environmental crisis of the planet. This research work is directed to the Community environmental management for the girls and boys from Carlos Manuel neighborhood by means of an educative environmental program as of informal teaching, departing from the diagnosis of the environmental community reality and the integration of the components of the environment (natural, economic and social) and the elements of the new environmental knowledge, enlarging the environmental culture of the children of the community. The methods used were the dialectic-materialistic, the historical-logical, as well as the participation-action-investigation and statistical. The program laid its foundations of as of the analysis of the referring theoretical-methodological grounds assumed about the environmental community education, the environmental diagnosis of the neighborhood, object of study, and it is built, keeping in mind six moments for the development of the program, in which improvements can be appreciated in the boys and girls as to the changes of attitude, sensibility, convictions, conduct and commitment with respect to the environment.

319-328

Authors: Yosmel Valdés Roblejo, Yudemir Cruz Pérez, Héctor Barrrero Medel, Magdiel Stalin Rondón Masagué

The work was carried out to evaluate the potential of honey flora as the magnitude of main entrance of honey production system for the economic management of the Beekeeping Industry in the People's Council of Palma del Perro, Guise municipality in the province of Granma. Through an analysis of the vegetation by using the structural elements relative abundance, relative frequency value index ecological importance of honey species was calculated. 508 individuals of 42 tree species were identified, belonging to 23 botanical families grouped in 40 genera. The Tiberias Property provided 53 % of honey species not being Ortega Property Forest where only 47 % was found, in both sites converge very important species for honey production, as Zanthoxylum martinicense, Zanthoxylum elephantiasis, Trichilia hirta, Mangifera indica, and Roystonea regia. Honey species of greatest ecological importance were Roystonea regia and Nectandra coriacea, and the species showed lower ecological weight were Annona squamosa, Cedrela cubensis and Eugenia axylaris, which deserve special attention because of their limited ability to restore their populations to shocks. Knowledge of the composition and structure of vegetation allow more efficient use planning Product honey guide management compatible with the environment and reduce disturbances to the forest mass contributing to environmental sustainability, and strengthening the management of lasting value to local development.

342-355

Authors: Reinaldo Castaño de Armas, Jorge Luis Mena Lorenzo, Juan Carlos Díaz Cabrera

The investigation is guided to the improvement of the process of teaching-learning of the specialty of Accounting and Finances from a feigned company that allows to model the countable method, supported by a system of means and instruments characteristic of the profession that organize and they address the study object. It is based on a training strategy, energized in the way of the professional's performance in formation and the dialectical relationships that settle down in the internal structure of the feigned company. It was structured for their implementation, in specific actions, where they stand out as products: I design of the course of training of the community of accountants and the execution of the training program. With the objective of evaluating the validity of the training strategy, the method of experts' approach was used from theoretical and practical point of view starting from preexperiment, empiric methods as the interview, surveys, analysis of documents, observation and mathematical-statistical methods. The obtained results reveal the level of preparation of the community of accountants to direct the process of Accounting and Finances in the feigned company, contributing to the invigoration of the early formation of the countable professional's thought.