Aplicación de la NIC 16 propiedad, planta y equipo y su efecto en los estados financieros de la empresa Tubonorte S.A.C., Trujillo, 2018

RESUMEN El presente trabajo de investigación tiene como objetivo principal demostrar que la aplicación de la NIC 16 Propiedad, planta y equipo influye en los Estados Financieros de la empresa Tubonorte S.A.C; aumentando el valor de los activos fijos y re expresando la depreciación acumulada por el ajuste de estos al valor razonable. Durante la realización de la investigación se utilizaron técnicas de investigación como la entrevista y el análisis documental con el fin de conocer y analizar la situación actual de los activos fijos en función a lo expresado por la NIC 16, tal es así de que se determinó efectuar la componentización para los activos fijos, y realizar los ajustes al costo y depreciación a través de la tasación efectuada a los activos de la empresa por un profesional competente. Llegando a la conclusión que la aplicación de la NIC 16 nos permite mostrar su efecto en los Estados Financieros de la empresa al registrar los ajustes contables a valores razonables en el rubro de Propiedad, Planta y Equipo y en el Patrimonio para conocer su situación financiera real, lograr un mayor control en los activos fijos, así como su valor residual, vida útil y depreciación acumulada. Finalmente, este trabajo de investigación proporcionará una mayor información a las empresas, sobre la correcta aplicación del valor razonable de activos fijos, ya que permite presentar los Estados Financieros de forma razonable y con valores acordes a su realidad actual. PALABRAS CLAVE: propiedad, planta y equipo; estados financieros, NIC - Normas Internacionales de ContabilidadABSTRACT The main objective of this research work is to demonstrate that the application of IAS 16 Property, plant and equipment influences the Financial Statements of the company Tubonorte S.A.C; increasing the value of fixed assets and restating the accumulated depreciation by adjusting them to fair value. During the realization of the test, research techniques such as interview and documentary analysis were used in order to know and analyze the current situation of fixed assets based on what is expressed in IAS 16, such that it was determined that the composition for fixed assets, and make adjustments to cost and depreciation through the valuation made to the assets of the company by a competent professional. Reaching the conclusion that the application of IAS 16 allows us to show its effect in the Financial Statements of the company by recording the accounting adjustments at fair values in the Property, Plant and Equipment and in Equity; to know their real financial situation, and achieve greater control over fixed assets, as well as their residual value, useful life and accumulated depreciation. Finally, this research work will provide more information to companies on the correct application of the fair value of fixed assets, since it allows to present the Financial Statements in a reasonable manner and with values according to their current reality. KEYWORDS: property, plant and equipment, financial statements, IAS – International Accounting Standard

Diseño de un sistema de supervisión y control para el proceso de obtención de clínker en el horno vertical 4 de la planta industrial cementos selva

El presente trabajo de investigación consta de 8 capítulos, los cuales son descritos a continuación: En el primer capítulo, se hace una introducción a la problemática encontrada en el desarrollo del sistema, exponiendo además el objetivo general y objetivos específicos del proyecto. En el segundo capítulo, se realiza una descripción de los aportes encontrados en las pesquisas a razón de antecedentes y una definición de los conceptos relacionados al proyecto. En el tercer capítulo, se hace un resumen de los materiales y métodos utilizados en el desarrollo del presente trabajo, así como los procedimientos para el diseño del sistema planteado, esto mediante el estudio del proceso, análisis de las características, selección del software y diseño de la aplicación. En el cuarto y quinto capítulo, se presenta respectivamente los resultados obtenidos del desarrollo del proyecto y la discusión de los mismos. Finalmente, en el sexto, séptimo y octavo capítulo, se expone las conclusiones del trabajo de investigación, recomendaciones a trabajos futuros y las referencias bibliográficas relacionadas al proyecto.The present research consists of 8 chapters, which are described below: In the first chapter, an introduction to the problems encountered in developing the system further exposing the general objective and specific objectives of the project is done. In the second chapter, a description of the contributions found in the investigations to background ratio and a definition of the concepts related to the project is done. In the third chapter, a summary of the materials and methods used in the development of this work, as well as procedures for the design of the proposed system is done by studying this process, analysis of the characteristics, selection and design software the application. In the fourth and fifth chapter, the results of the project development and discussion of them is presented respectively. Finally, in the sixth, seventh and eighth, the findings of the research, recommendations for future work and references related to the project is exposed.Tesi

Factores asociados al conocimiento y medidas preventivas de mordedura de araña casera. ENAPRES 2017-2019

Introducción: Las enfermedades metaxénicas y zoonóticas, son consideradas prioridades nacionales de investigación en salud en Perú 2019-2023. De éstas, los casos reportados por loxoscelismo han ido aumentando progresivamente. Objetivos: Determinar los factores asociados al conocimiento y medidas preventivas de mordedura de araña casera. ENAPRES 2017-2019. Métodos: Estudio de tipo cuantitativo, observacional, retrospectivo, transversal y analítico, basada en la información de la ENAPRES. Resultados: Se analizó una muestra total de 285 354 personas. De éstas, aquellos con 60 a más años (RPa=1,48; IC 95%: 1,45-1,51), los costeños (RPa=1,37; IC 95%: 1,33-1,40), las mujeres (RPa=1,12; IC 95%: 1,11-1,13), con primaria o secundaria (RPa=1,12; IC 95%: 1,09-1,15), con viviendas inadecuadas [techo (RPa=1,07; IC 95%: 1,05-1,10), piso (RPa=1,02; IC 95%: 1,00-1,04)] se asociaron con mayor posibilidad de tener más conocimiento sobre mordedura de araña casera. En cambio, los de 60 a más años (RPa=1,49; IC 95%: 1,46-1,52), los costeños (RPa=1,39; IC 95%: 1,35- 1,43), con estudios superiores no universitarios (RPa=1,19; IC 95%: 1,15-1,22), las mujeres (RPa=1,13; IC 95%: 1,12-1,14) y con viviendas con techos inadecuados (RPa=1,07; IC 95%: 1,05-1,10) se asociaron con mayor posibilidad de realizar adecuadas medidas preventivas. Conclusiones: Se encontró factores asociados a conocimientos y a las medidas preventivas de mordedura de araña casera

Rectovaginal Colonization with Serotypes of Group B Streptococci with Reduced Penicillin Susceptibility among Pregnant Women in Leon, Nicaragua

Group B Streptococci (GBS) are important causes of neonatal sepsis and meningitis globally. To elucidate the potential benefits of maternal GBS vaccines, data is needed on the epidemiology of maternal GBS rectovaginal colonization, distribution of serotypes, and resistance to intrapartum antibiotic prophylaxis (IAP). We collected rectal and vaginal samples from 305 pregnant women in León, Nicaragua between 35 and 40 weeks gestation. Samples were cultured for GBS and confirmed using latex agglutination. GBS isolates underwent serotyping by quantitative polymerase chain reaction, and antimicrobial susceptibility testing by disk diffusion and microdilution following Clinical Laboratory Standard Institute guidelines. Sixty-three women (20.7%) were colonized with GBS in either the rectum or the vagina. Of 91 GBS isolates collected from positive cultures, most were serotypes II (28.6%), Ia (27.5%), and III (20.9%). Most GBS isolates (52.9%) were resistant to penicillin, the first-line prophylactic antibiotic. Penicillin resistance was highly correlated with resistance to vancomycin, ceftriaxone, and meropenem. The results of our study suggest that one-fifth of pregnant women in the urban area of León, Nicaragua are colonized with GBS and risk transmitting GBS to their offspring during labor. High resistance to commonly available antibiotics in the region suggests that prophylactic maternal GBS vaccination would be an effective alternative to IAP

Rectovaginal Colonization with Serotypes of Group B Streptococci with Reduced Penicillin Susceptibility among Pregnant Women in León, Nicaragua

Group B Streptococci (GBS) are important causes of neonatal sepsis and meningitis globally. To elucidate the potential benefits of maternal GBS vaccines, data is needed on the epidemiology of maternal GBS rectovaginal colonization, distribution of serotypes, and resistance to intrapartum antibiotic prophylaxis (IAP). We collected rectal and vaginal samples from 305 pregnant women in León, Nicaragua between 35 and 40 weeks gestation. Samples were cultured for GBS and confirmed using latex agglutination. GBS isolates underwent serotyping by quantitative polymerase chain reaction, and antimicrobial susceptibility testing by disk diffusion and microdilution following Clinical Laboratory Standard Institute guidelines. Sixty-three women (20.7%) were colonized with GBS in either the rectum or the vagina. Of 91 GBS isolates collected from positive cultures, most were serotypes II (28.6%), Ia (27.5%), and III (20.9%). Most GBS isolates (52.9%) were resistant to penicillin, the first-line prophylactic antibiotic. Penicillin resistance was highly correlated with resistance to vancomycin, ceftriaxone, and meropenem. The results of our study suggest that one-fifth of pregnant women in the urban area of León, Nicaragua are colonized with GBS and risk transmitting GBS to their offspring during labor. High resistance to commonly available antibiotics in the region suggests that prophylactic maternal GBS vaccination would be an effective alternative to IAP

Study of ordered hadron chains with the ATLAS detector

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Rhinitis associated with asthma is distinct from rhinitis alone: TARIA‐MeDALL hypothesis

Asthma, rhinitis, and atopic dermatitis (AD) are interrelated clinical phenotypes that partly overlap in the human interactome. The concept of “one-airway-one-disease,” coined over 20 years ago, is a simplistic approach of the links between upper- and lower-airway allergic diseases. With new data, it is time to reassess the concept. This article reviews (i) the clinical observations that led to Allergic Rhinitis and its Impact on Asthma (ARIA), (ii) new insights into polysensitization and multimorbidity, (iii) advances in mHealth for novel phenotype definitions, (iv) confirmation in canonical epidemiologic studies, (v) genomic findings, (vi) treatment approaches, and (vii) novel concepts on the onset of rhinitis and multimorbidity. One recent concept, bringing together upper- and lower-airway allergic diseases with skin, gut, and neuropsychiatric multimorbidities, is the “Epithelial Barrier Hypothesis.” This review determined that the “one-airway-one-disease” concept does not always hold true and that several phenotypes of disease can be defined. These phenotypes include an extreme “allergic” (asthma) phenotype combining asthma, rhinitis, and conjunctivitis.info:eu-repo/semantics/publishedVersio