Control y medición de la rentabilidad por medio de un sistema de costos para las PYMES del sector alimenticio: estudio de caso.

Demostrar el control de la rentabilidad por la aplicación del sistema de costos por órdenes de producción para las PYMES del sector de alimentos por medio de un caso de estudio.Un sistema de costos es una red formal de comunicación que suministra un informe útil para la toma de decisiones encaminadas a alcanzar los objetivos establecidos en la organización, tomando en cuenta los costos de los productos fabricados por la empresa, y su relación con los costos totales de fabricación, calculados a través de un conjunto de normas contables, técnicas y procedimientos de acumulación de datos los cuales permiten evaluar y controlar la actividad productiva. Aun así sabiendo su importancia en la parte contable, financiera y fiscal, la empresa no tenía una metodología apropiada que le permitiera recolectar la información y calcular exactamente el costo unitario para un producto determinado, por lo cual basaba su criterio en los precios del mercado para fijar precio de venta, sin considerar si las ganancias cubrirán la operación de la empresa. De acuerdo con lo anterior se vio la necesidad de establecer un sistema de costos por órdenes de producción con el fin de lograr determinar de manera correcta los costos de producción y demás costos indirectos al producto terminado en la empresa Industrias alimenticias 3JJJ S.A.S. que permita evaluar la medida en la que están contribuyendo con el crecimiento de la organización y el control de sus utilidades

Control y medición de la rentabilidad por medio de un sistema de costos para las PYMES del sector alimenticio: estudio de caso.

Demostrar el control de la rentabilidad por la aplicación del sistema de costos por órdenes de producción para las PYMES del sector de alimentos por medio de un caso de estudio.Un sistema de costos es una red formal de comunicación que suministra un informe útil para la toma de decisiones encaminadas a alcanzar los objetivos establecidos en la organización, tomando en cuenta los costos de los productos fabricados por la empresa, y su relación con los costos totales de fabricación, calculados a través de un conjunto de normas contables, técnicas y procedimientos de acumulación de datos los cuales permiten evaluar y controlar la actividad productiva. Aun así sabiendo su importancia en la parte contable, financiera y fiscal, la empresa no tenía una metodología apropiada que le permitiera recolectar la información y calcular exactamente el costo unitario para un producto determinado, por lo cual basaba su criterio en los precios del mercado para fijar precio de venta, sin considerar si las ganancias cubrirán la operación de la empresa. De acuerdo con lo anterior se vio la necesidad de establecer un sistema de costos por órdenes de producción con el fin de lograr determinar de manera correcta los costos de producción y demás costos indirectos al producto terminado en la empresa Industrias alimenticias 3JJJ S.A.S. que permita evaluar la medida en la que están contribuyendo con el crecimiento de la organización y el control de sus utilidades

Assessing Emotional Distress in Adolescents: Psychometrics of the Spanish Version of the Social Emotional Distress Scale-Secondary

Background The Social Emotional Distress Scale-Secondary (SEDS-S) is a short measure designed for comprehensive school-based mental health screening, particularly for using very brief self-reported measures of well-being and distress. Whereas prior studies have shown validity and reliability evidence for the English version, there is a lack of literature about its psychometric properties for Spanish-speaking youths. Objective To examine the psychometric properties of the SEDS-S in a large sample of Spanish adolescents, providing evidence of its reliability, structure, convergent and discriminant validity, longitudinal and gender measurement invariance, and normative data. Methods Participants were 5550 adolescents aged 12–18 years old. Test–retest reliability was examined using Cronbach’s alpha and McDonald’s omega coefficients, and evidence for convergent and discriminant validity was measured using Pearson’s correlation. Confirmatory factor analysis (CFA) was used to examine structure validity, while multigroup and longitudinal measurement invariance analysis was conducted for longitudinal and gender latent structure stability. Results The CFA supported a unidimensional latent structure, which was also observed to be invariant between gender groups and over time. The scale showed evidence of reliability, with coefficients above .85. In addition, the SEDS-S score was positively related to measures assessing distress and negatively related to measures assessing well-being, thereby providing convergent/discriminant validity of the total scores. Conclusion This study provides the first evidence of the reliability and validity of the Spanish version of the SEDS-S for assessing emotional distress among adolescents, cross-sectionally and longitudinally. Furthermore, findings indicated that SEDS-S could be a suitable assessment tool for screening and program evaluation purposes at different contexts beyond the school setting

AvocOil

50 páginasEl mercado empresarial colombiano en las industrias cosméticas y alimenticias ha ido creciendo a grandes pasos en los últimos años, mostrándose como una oportunidad para los emprendedores; las empresas necesitan cada vez más crear un valor agregado que les permita sobrevivir al mercado competitivo y, para hacerlo, la planificación de las diferentes áreas es una necesidad. Este documento muestra el plan de negocios de AvocOil, una nueva y pequeña empresa dedicada a la producción, distribución y exportación de aceite de aguacate para uso alimenticio y cosmético (capilar y dermatológico). Debido a que ‘Colombia es el tercer país productor mundial de aguacate’, la cadena productiva de aceites y grasas ocupaba el quinto lugar en el macrosector de la agroindustria del país dentro del periodo de 2003 al 2015, la producción en el país es cercana al 37% del total de los aceites y grasas de América Latina, lo que nos convierte en líderes productores de la región seguidos por Ecuador, Costa Rica, Brasil y Honduras

Socio-emotional strengths against psychopathology and suicidal ideation in fear of COVID-19

Coronavirus disease (COVID-19) has caused a global health crisis. It also leads to different types of psychosocial problems in society as a result of preventive health measures and the disease itself. Among others, psychopathological symptoms and suicide behaviors have increased. The PsicorecurSOS COVID-19 online protocol was designed. At baseline, 1020 Spanish adults were assessed, during confinement, for sociodemographics, fear of COVID-19, anxious-depressive symptoms, covitality, and suicidal ideation. Reliability, descriptive, and frequency analyses were carried out, and the computer tool SPSS PROCESS was used to carry out a conditional process analysis (model 59). A total of 595 participants were included (58.30% response rate from baseline; mean age = 37.18 [SD = 13.30]; 72.44% female). Regarding suicidal ideation, 12% responded differently to “never,” 19.3% exceeded the cutoff point on the anxiety scale, and 24% on the depression scale. Moderate mediation analysis explained 27% of the variance in suicidal ideation. In addition, the indirect effect of moderate mediation was significant (b = −.004, SE = .002 with the presence of covitality; and b = .01, SE = .003 absence of covitality). Sex and age did not influence the overall outcome of the model. The data from this study can serve as a starting point for generating social and health treatment initiatives based on self-examination of anxiety-depressive symptoms and increasing socio-emotional skills in order to prevent and alleviate the psychosocial effects of the pandemic.Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature

Type 2 Diabetes-Related Variants Influence the Risk of Developing Prostate Cancer: A Population-Based Case-Control Study and Meta-Analysis

This study was supported by grants from the FIBAO foundation (Granada, Spain) and from the Instituto de Salud Carlos III (PI12/02688, PI17/02256 and PI20/01845; Madrid, Spain).In this study, we have evaluated whether 57 genome-wide association studies (GWAS)-identified common variants for type 2 diabetes (T2D) influence the risk of developing prostate cancer (PCa) in a population of 304 Caucasian PCa patients and 686 controls. The association of selected single nucleotide polymorphisms (SNPs) with the risk of PCa was validated through meta-analysis of our data with those from the UKBiobank and FinnGen cohorts, but also previously published genetic studies. We also evaluated whether T2D SNPs associated with PCa risk could influence host immune responses by analysing their correlation with absolute numbers of 91 blood-derived cell populations and circulating levels of 103 immunological proteins and 7 steroid hormones. We also investigated the correlation of the most interesting SNPs with cytokine levels after in vitro stimulation of whole blood, peripheral mononuclear cells (PBMCs), and monocyte-derived macrophages with LPS, PHA, Pam3Cys, and Staphylococcus Aureus. The meta-analysis of our data with those from six large cohorts confirmed that each copy of the FTOrs9939609A, HNF1B(rs7501939T), HNF1B(rs75721T), HNF1B(rs4430796G), and JAZF1(rs10486567A) alleles significantly decreased risk of developing PCa (p = 3.70 x 10(-5), p = 9.39 x 10(-54), p = 5.04 x 10(-54), p = 1.19 x 10(-71), and p = 1.66 x 10(-18), respectively). Although it was not statistically significant after correction for multiple testing, we also found that the NOTCH2(rs10923931T) and RBMS1(rs7593730) SNPs associated with the risk of developing PCa (p = 8.49 x 10(-4) and 0.004). Interestingly, we found that the protective effect attributed to the HFN1B locus could be mediated by the SULT1A1 protein (p = 0.00030), an arylsulfotransferase that catalyzes the sulfate conjugation of many hormones, neurotransmitters, drugs, and xenobiotic compounds. In addition to these results, eQTL analysis revealed that the HNF1B(rs7501939), HNF1B(rs757210), HNF1B(rs4430796), NOTCH2(rs10923931), and RBMS1(rs7593730) SNPs influence the risk of PCa through the modulation of mRNA levels of their respective genes in whole blood and/or liver. These results confirm that functional TD2-related variants influence the risk of developing PCa, but also highlight the need of additional experiments to validate our functional results in a tumoral tissue context.FIBAO foundation (Granada, Spain)Instituto de Salud Carlos III PI12/02688 PI17/02256 PI20/0184

To den or not to den. Contributions to the taphonomic history of the Early Pleistocene site of Venta Micena 4 (Orce, Guadix-Baza Basin)

Venta Micena (Orce, Guadix-Baza Basin, Spain) is an Early Pleistocene locality renowned for the richness and quality of its palaeontological record. VM is spread over an area of 2.5 km2, where several exposed fossil outcrops are visible amidst its gorges and ravines. The best known of these sites, VM3, has been interpreted as a hyaena den. In addition, a new site, named VM4, has recently been the focus of fieldwork and taphonomic studies. The publication by Luzón et al. (2021) pointed out that VM4 presents a more complex history than VM3. First, two different sub-levels were identified: VM4-I and VM4-II. Secondly, the preliminary taphonomic analysis showed conspicuous differences with regard to VM3. Nevertheless, such interpretation has been challenged by Palmqvist et al. (2022) who proposed that VM3 and VM4 are both the result of a single depositional process, entailing the selective transport of skeletal parts by the giant extinct hyaena Pachycrocuta brevirostris back to its den. Using well-preserved faunal elements whose depositional context and provenance are reliable, in this paper we show that: 1) there are two clearly defined sub-levels in VM4 with some shared taphonomic characteristics as well as some notable differences; 2) VM3 and VM4 exhibit enough divergence to support differences in site formation processes; 3) The interpretation of both VM4-I and VM4-II is more consistent with their characterisation as open-air sites in which multiple agents and depositional processes contributed to its formation, rather than with hyaena dens. Nevertheless, excavations are still in progress at VM4 and therefore any results and interpretations ought to be considered as provisional

Diagnostico del Impacto del Palangre de Fondo en los Hábitats Bentónicos en los LICs de la RN20000

En prens

Type 2 Diabetes-Related Variants Influence the Risk of Developing Prostate Cancer:A Population-Based Case-Control Study and Meta-Analysis

In this study, we have evaluated whether 57 genome-wide association studies (GWAS)-identified common variants for type 2 diabetes (T2D) influence the risk of developing prostate cancer (PCa) in a population of 304 Caucasian PCa patients and 686 controls. The association of selected single nucleotide polymorphisms (SNPs) with the risk of PCa was validated through meta-analysis of our data with those from the UKBiobank and FinnGen cohorts, but also previously published genetic studies. We also evaluated whether T2D SNPs associated with PCa risk could influence host immune responses by analysing their correlation with absolute numbers of 91 blood-derived cell populations and circulating levels of 103 immunological proteins and 7 steroid hormones. We also investigated the correlation of the most interesting SNPs with cytokine levels after in vitro stimulation of whole blood, peripheral mononuclear cells (PBMCs), and monocyte-derived macrophages with LPS, PHA, Pam3Cys, and Staphylococcus Aureus. The meta-analysis of our data with those from six large cohorts confirmed that each copy of the FTOrs9939609A, HNF1Brs7501939T, HNF1Brs757210T, HNF1Brs4430796G, and JAZF1rs10486567A alleles significantly decreased risk of developing PCa (p = 3.70 × 10−5, p = 9.39 × 10−54, p = 5.04 × 10−54, p = 1.19 × 10−71, and p = 1.66 × 10−18, respectively). Although it was not statistically significant after correction for multiple testing, we also found that the NOTCH2rs10923931T and RBMS1rs7593730 SNPs associated with the risk of developing PCa (p = 8.49 × 10−4 and 0.004). Interestingly, we found that the protective effect attributed to the HFN1B locus could be mediated by the SULT1A1 protein (p = 0.00030), an arylsulfotransferase that catalyzes the sulfate conjugation of many hormones, neurotransmitters, drugs, and xenobiotic com-pounds. In addition to these results, eQTL analysis revealed that the HNF1Brs7501939, HNF1Brs757210, HNF1Brs4430796, NOTCH2rs10923931, and RBMS1rs7593730 SNPs influence the risk of PCa through the modulation of mRNA levels of their respective genes in whole blood and/or liver. These results confirm that functional TD2-related variants influence the risk of developing PCa, but also highlight the need of additional experiments to validate our functional results in a tumoral tissue context

Inter-acciones: apuestas regionales de la investigación en comunicación

Transformación social, desarrollo y gestión de la comunicación en investigación; Educación y comunicación en procesos de transformación cultural; y Medios, convergencia y cibercultura. Además, responde a la pregunta: ¿qué líneas aborda la investigación en Comunicación Social desde la modalidad virtual y a distancia de UNIMINUTO? Lo anterior, con el objetivo de acoplar la investigación básica y aplicada desde el nivel de pregrado, en atención a los retos que afronta la formación del nuevo comunicador social con respecto al componente de investigación e innovación desde los semilleros de investigación; además, en consideración a que los semilleros son un espacio institucional para el fomento de la cultura investigativa institucional y de programas, propiciar la interacción entre la comunidad académica con miras al fortalecimiento de la excelencia académica, el desarrollo social y el progreso científico de la comunidad, así como la generación de la capacidad de trabajo en grupo, la interdisciplinariedad y el establecimiento de redes de investigación