Efecto del control interno en la rentabilidad de una empresa de transportes del distrito de Trujillo, 2021

El objetivo principal de la presente investigación fue determinar el efecto del control interno en la rentabilidad de la empresa de transportes del distrito de Trujillo en el 2021, realizando una investigación enfoque cuantitativo, diseño no experimental, tipo Transversal y alcance descriptivo, utilizando como instrumentos de recolección de datos la entrevista y el cuestionario, ambos aplicados los colaboradores o trabajadores de una empresa de transportes del distrito de Trujillo del 2021, muestra de no probabilística, elegida a conveniencia. Los resultados indicaron que la empresa de empresa de transportes del distrito de Trujillo del 2021, muestra evidencia de poseer un control interno adecuado, junto con una alta rentabilidad, pero existe solo un 80% de los colaboradores de la empresa que conocen las dimensiones del control interno y su alcance, situación ocasionado por la falta de capacitación del personal; la investigación concluye que el control interno tiene un efecto significativo y positivo obteniendo el 18% en la rentabilidad de las empresas de transporte en el año 2020, pero es importante considerar que el control interno debe tomar en consideración la evaluación continua de sus actividades de control de la empresa, para promoverla cuando sea necesario

Guidelines for the use and interpretation of assays for monitoring autophagy (4th edition)

In 2008, we published the first set of guidelines for standardizing research in autophagy. Since then, this topic has received increasing attention, and many scientists have entered the field. Our knowledge base and relevant new technologies have also been expanding. Thus, it is important to formulate on a regular basis updated guidelines for monitoring autophagy in different organisms. Despite numerous reviews, there continues to be confusion regarding acceptable methods to evaluate autophagy, especially in multicellular eukaryotes. Here, we present a set of guidelines for investigators to select and interpret methods to examine autophagy and related processes, and for reviewers to provide realistic and reasonable critiques of reports that are focused on these processes. These guidelines are not meant to be a dogmatic set of rules, because the appropriateness of any assay largely depends on the question being asked and the system being used. Moreover, no individual assay is perfect for every situation, calling for the use of multiple techniques to properly monitor autophagy in each experimental setting. Finally, several core components of the autophagy machinery have been implicated in distinct autophagic processes (canonical and noncanonical autophagy), implying that genetic approaches to block autophagy should rely on targeting two or more autophagy-related genes that ideally participate in distinct steps of the pathway. Along similar lines, because multiple proteins involved in autophagy also regulate other cellular pathways including apoptosis, not all of them can be used as a specific marker for bona fide autophagic responses. Here, we critically discuss current methods of assessing autophagy and the information they can, or cannot, provide. Our ultimate goal is to encourage intellectual and technical innovation in the field