Análisis Contable y Financiero: Una Herramienta Clave Para La Eficiente Gestión Financiera Y Contable En La Empresa/Accounting and Financial Analysis: A Key Tool for Efficient Financial and Accounting Management in the Company

El análisis financiero y contable es fundamental para evaluar el rendimiento real económico, financiero y contable de una empresa, detectar dificultades y aplicar las medidas correctivas necesarias para resolverlos. La información contable que se refleja en los estados financieros como el balance general, cuenta de resultados, y el estado de flujos de efectivo en forma de datos resumidos. Sin embargo, para que los datos sean útiles para los usuarios de los estados financieros y contables, deben estar claramente analizados. Algunas de las maneras de analizar incluyen el uso de ratios, análisis de flujo de efectivo y análisis vertical y horizontal. De este contexto, en este estudio se evaluó la importancia del análisis financiero y contable como una herramienta clave para administrar la empresa eficientemente. El estudio fue analítico en el ámbito de aplicación con diseño documental basado en los fundamentos teóricos de diversos autores. Los resultados más relevantes del análisis indicaron que las empresas, privadas, instituciones públicas y de gobierno hacen hincapié en el uso de análisis de estados financieros como una herramienta para determinar la liquidez, solvencia, precio de las acciones, rentabilidad, crecimiento del negocio y pronósticos. The financial and accounting analysis is fundamental to evaluate the real economic, financial and accounting performance of a company, detect difficulties and apply the necessary corrective measures to solve them. The accounting information in the form of financial statements such as the balance sheet, income statement, and the statement of cash flows in the form of summary data. However, for the data to be useful for the users of the financial and accounting statements they must be analyzed. Some of the ways to analyze include the use of ratios, cash flow analysis and vertical and horizontal analysis. In this context, this study will evaluate the importance of financial and accounting analysis as a key tool to manage the company efficiently. The study will be analytical in the scope of application with documentary design based on the theoretical foundations of various authors. The most relevant results of the analysis indicate that companies, private, public and government institutions emphasize the use of financial statement analysis as a tool to determine liquidity, solvency, share price, profitability, business growth and forecasts. Palabras clave: contable, financiero, eficiencia, gestión, empresa. Keywords: accounting, financial, efficiency, management, company

La construcción de políticas públicas para promover las microfinanzas como estrategia para la erradicación de la pobreza/The construction of public policies to promote microfinance as a strategy for the eradication of poverty

Varios factores determinan el crecimiento y desarrollo de aspectos sociales y económicos de la sociedad. La pobreza es uno de los principales obstáculos de alcanzar el grado máximo de este crecimiento. Se han implementado diversas estrategias para erradicar la pobreza y las instituciones microfinancieras se dicen que juegan un papel significativo en la reducción de la pobreza. Sin embargo, no es la única solución a este problema. Este trabajo pretende evaluar el impacto, estrategias y retos del sector de microfinanzas. Este artículo también evaluará el impacto de las regulaciones del gobierno sobre el crecimiento del sector micro financiero. Estos elementos se discuten en las secciones de metodología y discusión largamente. Los artículos evaluados en este trabajo llevaron a la conclusión de que el micro financiamiento instituciones juega un gran papel en la reducción de la pobreza, pero también es una necesidad para la sociedad a depender de otras estrategias para hacer frente a este problema. Además, también se concluye que diversos factores influyen en el éxito de las instituciones microfinancieras como las regulaciones gubernamentales y las sociedades en los que operan. Several factors determine the growth and development of social and economic aspects of society. Poverty is one of the main obstacles to achieving the maximum degree of this growth. Various strategies have been implemented to eradicate poverty and microfinance institutions are said to play a significant role in reducing poverty. However, it is not the only solution to this problem. This paper aims to evaluate the impact, strategies and challenges of the microfinance sector. This article will also assess the impact of government regulations on the growth of the microfinance sector. These elements are discussed in the methodology and discussion sections at length. The articles evaluated in this paper led to the conclusion that microfinance institutions play a great role in reducing poverty, but it is also a need for society to depend on other strategies to deal with this problem. In addition, it is also concluded that various factors influence the success of microfinance institutions such as government regulations and the societies in which they operate. Palabras clave: políticas publicas, microfinanzas, estrategia, erradicación, pobreza. Keywords: public policies, microfinance, strategy, eradication, poverty

Estudio experimental de un proceso de inyección continua de vapor en el equipo de desplazamiento radial

El objetivo de este artículo es presentar una metodología que permita reproducir a escala de laboratorio el proceso de recobro térmico denominado inyección continua de vapor utilizando el equipo de desplazamiento radial E.D.R Para el desarrollo de este proyecto se llevaron a cabo 4 fases de experimentación que integradas contribuyeron al desarrollo de la prueba de inyección continua de vapor a escala de laboratorio. En la primera parte de este trabajo se procedió a la construcción de plugs sintéticos para el análisis y determinación de las variables más infuyentes para su construcción y la posterior determinación de las propiedades petrofísicas básicas. Posteriormente se desarrollaron una serie de pruebas preliminares de inyección de vapor utilizando los plugs construidos con el fn de identifcar y seleccionar los parámetros operacionales óptimos del equipo generador de vapor.Posteriormente se procedió con la construcción del medio poroso homogéneo el cual representa un cuarto de patrón de yacimiento y constituye el modelo físico en el que se realizará la prueba de desplazamiento utilizando vapor, también se añade un procedimiento técnico para la ejecución de pruebas de inyección continua de vapor utilizando el equipo de desplazamiento radial (E.D.R.) y se incluyen los resultados fnales de la prueba realizada. Finalmente se presenta el  desarrollo del modelo analítico utilizado para representar el proceso de inyección continua de vapor y posteriormente la construcción y ejecución del modelo de simulación numérica a condiciones de laboratorio. De la misma manera se incluye la comparación y el análisis de los resultados de los tres modelos utilizados para el desarrollo de este proyecto.  The objective of this article is to present a methodology to reproduce the thermal enhanced oil recovery process called steamfooding, at laboratory scale, using the radial displacement equipment. For the development of this project were conducted four stages of experimentation; all of them integrated contributed to the design of the steamfooding test at laboratory scale. The frst stage of the process consist on the construction of synthetic plugs for analyzing and determining the most important variables in the process and the basic petro physical properties. Subsequently, were developed a series of preliminary steamfooding tests with the plugs previously built, with the purpose of determining the optimum operational parameters of the steam generator equipment.  Later, the homogeneous porous media was buildt; it represents the fourth part of a reservoir pattern, this constitute he physical model in which the displacement test with steam will be done, it is also presented the technical procedure for the steamfooding tests using the Radial Displacement Equipment (E.D.R) and the fnal results of the est developed. Finally is presented the development of the analytical model used for predicting and representing a steamfooding process and the subsequent execution of the numerical simulation model at laboratory conditions. Alike is included the results analysis and comparison between the three models used for the development of this project

Immune microenvironment characterisation and dynamics during anti-HER2-based neoadjuvant treatment in HER2-positive breast cancer

Despite their recognised role in HER2-positive (HER2+) breast cancer (BC), the composition, localisation and functional orientation of immune cells within tumour microenvironment, as well as its dynamics during anti-HER2 treatment, is largely unknown. We here investigate changes in tumour-immune contexture, as assessed by stromal tumour-infiltrating lymphocytes (sTILs) and by multiplexed spatial cellular phenotyping, during treatment with lapatinib-trastuzumab in HER2+ BC patients (PAMELA trial). Moreover, we evaluate the relationship of tumour-immune contexture with hormone receptor status, intrinsic subtype and immune-related gene expression. sTIL levels increase after 2 weeks of HER2 blockade in HR-negative disease and HER2-enriched subtype. This is linked to a concomitant increase in cell density of all four immune subpopulations (CD3+, CD4+, CD8+, Foxp3+). Moreover, immune contexture analysis showed that immune cells spatially interacting with tumour cells have the strongest association with response to anti-HER2 treatment. Subsequently, sTILs consistently decrease at the surgery in patients achieving pathologic complete response, whereas most residual tumours at surgery remain inflamed, possibly reflecting a progressive loss of function of T cells. Understanding the features of the resulting tumour immunosuppressive microenvironment has crucial implications for the design of new strategies to de-escalate or escalate systemic therapy in early-stage HER2+ BC

A multivariable prognostic score to guide systemic therapy in early-stage HER2-positive breast cancer: a retrospective study with an external evaluation

Background: In early-stage HER2-positive breast cancer, escalation or de-escalation of systemic therapy is a controversial topic. As an aid to treatment decisions, we aimed to develop a prognostic assay that integrates multiple data types for predicting survival outcome in patients with newly diagnosed HER2-positive breast cancer. Methods: We derived a combined prognostic model using retrospective clinical–pathological data on stromal tumour-infiltrating lymphocytes, PAM50 subtypes, and expression of 55 genes obtained from patients who participated in the Short-HER phase 3 trial. The trial enrolled patients with newly diagnosed, node-positive, HER2-positive breast cancer or, if node negative, with at least one risk factor (ie, tumour size >2 cm, histological grade 3, lymphovascular invasion, Ki67 >20%, age ≤35 years, or hormone receptor negativity), and randomly assigned them to adjuvant anthracycline plus taxane-based combinations with either 9 weeks or 1 year of trastuzumab. Trastuzumab was administered intravenously every 3 weeks (8 mg/kg loading dose at first cycle, and 6 mg/kg thereafter) for 18 doses or weekly (4 mg/kg loading dose in the first week, and 2 mg/kg thereafter) for 9 weeks, starting concomitantly with the first taxane dose. Median follow-up was 91·4 months (IQR 75·1–105·6). The primary objective of our study was to derive and evaluate a combined prognostic score associated with distant metastasis-free survival (the time between randomisation and distant recurrence or death before recurrence), an exploratory endpoint in Short-HER. Patient samples in the training dataset were split into a training set (n=290) and a testing set (n=145), balancing for event and treatment group. The training set was further stratified into 100 iterations of Monte-Carlo cross validation (MCCV). Cox proportional hazard models were fit to MCCV training samples using Elastic-Net. A maximum of 92 features were assessed. The final prognostic model was evaluated in an independent combined dataset of 267 patients with early-stage HER2-positive breast cancer treated with different neoadjuvant and adjuvant anti-HER2-based combinations and from four other studies (PAMELA, CHER-LOB, Hospital Clinic, and Padova) with disease-free survival outcome data. Findings: From Short-HER, data from 435 (35%) of 1254 patients for tumour size (T1 vs rest), nodal status (N0 vs rest), number of tumour-infiltrating lymphocytes (continuous variable), subtype (HER2-enriched and basal-like vs rest), and 13 genes composed the final model (named HER2DX). HER2DX was significantly associated with distant metastasis-free survival as a continuous variable (p<0·0001). HER2DX median score for quartiles 1–2 was identified as the cutoff to identify low-risk patients; and the score that distinguished quartile 3 from quartile 4 was the cutoff to distinguish medium-risk and high-risk populations. The 5-year distant metastasis-free survival of the low-risk, medium-risk, and high-risk populations were 98·1% (95% CI 96·3–99·9), 88·9% (83·2–95·0), and 73·9% (66·0–82·7), respectively (low-risk vs high-risk hazard ratio [HR] 0·04, 95% CI 0·0–0·1, p<0·0001). In the evaluation cohort, HER2DX was significantly associated with disease-free survival as a continuous variable (HR 2·77, 95% CI 1·4–5·6, p=0·0040) and as group categories (low-risk vs high-risk HR 0·27, 0·1–0·7, p=0·005). 5-year disease-free survival in the HER2DX low-risk group was 93·5% (89·0–98·3%) and in the high-risk group was 81·1% (71·5–92·1). Interpretation: The HER2DX combined prognostic score identifies patients with early-stage, HER2-positive breast cancer who might be candidates for escalated or de-escalated systemic treatment. Future clinical validation of HER2DX seems warranted to establish its use in different scenarios, especially in the neoadjuvant setting. Funding: Instituto Salud Carlos III, Save the Mama, Pas a Pas, Fundación Científica, Asociación Española Contra el Cáncer, Fundación SEOM, National Institutes of Health, Agenzia Italiana del Farmaco, International Agency for Research on Cancer, and the Veneto Institute of Oncology, and Italian Association for Cancer Research

Temporal relationship of serum markers and tissue damage during acute intestinal ischemia/reperfusion

OBJECTIVE: It is essential to identify a serological marker of injury in order to study the pathophysiology of intestinal ischemia reperfusion. In this work, we studied the evolution of several serological markers after intestinal ischemia reperfusion injury in rats. The markers of non-specific cell damage were aspartate aminotransferase, alanine aminotransaminase, and lactic dehydrogenase, the markers of inflammation were tumor necrosis factor alpha, interleukin-6, and interleukin-1 beta, and the markers of intestinal mucosal damage were intestinal fatty acid binding protein and D-lactate. We used Chius classification to grade the histopathological damage. METHODS: We studied 35 Wistar rats divided into groups according to reperfusion time. The superior mesenteric artery was clamped for 30 minutes, and blood and biopsies were collected at 1, 3, 6, 12, 24, and 48 hours after reperfusion. We plotted the mean ¡ standard deviation and compared the baseline and maximum values for each marker using Student’s t-test. RESULTS: The maximum values of interleukin-1 beta and lactic dehydrogenase were present before the maximal histopathological damage. The maximum tumor necrosis factor alpha and D-lactate expressions coincided with histopathological damage. Alanine aminotransaminase and aspartate aminotransferase had a maximum expression level that increased following the histopathological damage. The maximum expressions of interluken-6 and intestinal fatty acid binding protein were not significantly different from the Sham treated group. CONCLUSION: For the evaluation of injury secondary to acute intestinal ischemia reperfusion with a 30 minute ischemia period, we recommend performing histopathological grading, quantification of D-lactate, which is synthesized by intestinal bacteria and is considered an indicator of mucosal injury, and quantification of tumor necrosis factor alpha as indicators of acute inflammation three hours after reperfusion

Characterization of lamin Mutation Phenotypes in Drosophila and Comparison to Human Laminopathies

Lamins are intermediate filament proteins that make up the nuclear lamina, a matrix underlying the nuclear membrane in all metazoan cells that is important for nuclear form and function. Vertebrate A-type lamins are expressed in differentiating cells, while B-type lamins are expressed ubiquitously. Drosophila has two lamin genes that are expressed in A- and B-type patterns, and it is assumed that similarly expressed lamins perform similar functions. However, Drosophila and vertebrate lamins are not orthologous, and their expression patterns evolved independently. It is therefore of interest to examine the effects of mutations in lamin genes. Mutations in the mammalian lamin A/C gene cause a range of diseases, collectively called laminopathies, that include muscular dystrophies and premature aging disorders. We compared the sequences of lamin genes from different species, and we have characterized larval and adult phenotypes in Drosophila bearing mutations in the lam gene that is expressed in the B-type pattern. Larvae move less and show subtle muscle defects, and surviving lam adults are flightless and walk like aged wild-type flies, suggesting that lam phenotypes might result from neuromuscular defects, premature aging, or both. The resemblance of Drosophila lam phenotypes to human laminopathies suggests that some lamin functions may be performed by differently expressed genes in flies and mammals. Such still-unknown functions thus would not be dependent on lamin gene expression pattern, suggesting the presence of other lamin functions that are expression dependent. Our results illustrate a complex interplay between lamin gene expression and function through evolution

Plan de Acción en España para la erradicación de la poliomelitis: Vigilancia de la Parálisis Flácida Aguda y Vigilancia de Enterovirus en España. Informe 2020

Centro Nacional de Epidemiología y Centro Nacional de Microbiología. ISCIII. Plan de acción en España para la Erradicación de la Poliomielitis. Vigilancia de la Parálisis Flácida Aguda y Vigilancia de Enterovirus en España, Informe año 2020. Madrid, 5 de noviembre de 2021.[ES] En España la situación libre de polio se monitoriza con la vigilancia de Parálisis Flácida Aguda (PFA) en niños menores de 15 años, como recomienda la Organización Mundial de la Salud (OMS). La vigilancia la realizan los servicios de vigilancia autonómicos y la red de laboratorios de PFA y a nivel nacional se coordina en el Centro Nacional de Epidemiología (CNE, ISCIII) y en el Laboratorio de Poliovirus del Centro Nacional de Microbiología (CNM, ISCIII). En el año 2020 en España no hubo casos de poliomielitis. Se notificaron 0,17 casos de PFA por 100.000 niños menores de 15 años, por debajo del objetivo de sensibilidad establecido por la OMS de un caso de PFA al año por cada 100.000 menores de 15 años. Solamente se detectaron enterovirus no-polio (EVNP) en las muestras de dos casos (EV-D68 y EV-B, respectivamente). En España también se realiza la vigilancia de EVNP en otros síndromes neurológicos para complementar el sistema de vigilancia de PFA. En las muestras investigadas en 2020 no se identificó ningún poliovirus y los EVNP más frecuentemente identificados fueron E-18, CV-A6 y E-21. Mientras haya circulación de poliovirus en el mundo hay que mantener activos los sistemas de vigilancia para detectar a tiempo cualquier importación de poliovirus. [EN] Spain monitors its polio-free status by conducting surveillance for cases of acute flaccid paralysis (AFP) in children less than 15 years of age, as recommended by the World Health Organization (WHO). The AFP surveillance is performed by the 19 Regional Epidemiological Surveillance Units and the AFP Surveillance Laboratory Network, coordinated at national level by the National Centre for Epidemiology (CNE. ISCIII) and the National Poliovirus Laboratory at Nacional Center of Microbiology (CNM. ISCIII) respectively. In 2020, no cases of poliomyelitis were reported from clinical surveillance; Spain reported 0.17 non-polio AFP cases per 100,000 children, below the WHO's performance criterion for a sensitive surveillance system (1 non-polio AFP cases per 100,000 children). The non-polio enteroviruses EV-D68, EV-B were identified from clinical specimens collected from AFP cases. Spain also performs enterovirus surveillance to complement the clinical system In 2020, non poliovirus were identified; The non-polioviruses E-18, CV-A6 y E-21 were the most frequently identified serotypes. As long as poliovirus is circulating in the world, surveillance systems must remain active to detect any importation of poliovirus in a timely manner.1. Resumen. 2. Introducción. 3. Resultados de la vigilancia de Parálisis Flácida Aguda (PFA) en España, 2020. 4. Resultados de la vigilancia de enterovirus, España 2020. 5. Resultados de la vigilancia medioambiental de poliovirus. España, 2020. 6. Sistema de Información Microbiológica (SIM). Meningitis por enterovirus. Tendencia. 7. Conclusiones.N