Breeze Bar-lounge

Breeze Bar-lounge projects itself as a food and beverage company in the hospitality industry, with an original offer of cocktails presented as popsicles or ice creams in a modern and relaxed atmosphere. The project was developed for a young target market in Cumbayá valley located in the city of Quito, where people from the university and the neighborhood could enjoy a different alternative for nightlife.Breeze Bar-lounge se proyecta como una empresa de alimentos y bebidas en la industria de la Hospitalidad, con una oferta original de cocteles en presentación de paletas o copas de helado dentro de un ambiente moderno y relajado. El proyecto fue desarrollado para un mercado objetivo joven en el valle de Cumbayá de la ciudad de Quito, donde universitarios y habitantes de la zona puedan disfrutar de una alternativa diferente de diversión nocturna

Auditoría tributaria a la Empresa APICARE Cia. Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

El presente trabajo de investigación es una Auditoría Tributaria a la Empresa Apicare Cía. Ltda., cantón Riobamba, provincia de Chimborazo, período 2015, el mismo que fue desarrollado con el objetivo de determinar la razonabilidad de los procesos contables tributarios, el cumplimiento de la normativa tributaria y la correcta elaboración de obligaciones fiscales. La metodología aplicada fue exploratorio, descriptivo, documental permitiendo evaluar con los documentos de soporte, ventas, compras, comprobantes de retención y demás transacciones efectuadas por el contribuyente y la correcta aplicación de la normativa tributaria vigente. La evaluación realizada refleja un nivel de confianza del 57% (confianza moderado) y un nivel de riesgo 43% (riesgo bajo) en el cuestionario de control interno. Entre los hallazgos encontrados el más determinante fue la presentación tardía de las obligaciones tributarias, incumpliendo el art.100 de la Ley de Régimen Tributario interno, la compañía no lleva un registro contable de su movimiento económico, no existe un control y archivo adecuado de los documentos que respalden los costos y gastos imputables a la naturaleza del negocio, lo que ocasiona que los valores presentados en las declaraciones de impuestos no tengan sustento documental. Finalmente se presenta un informe de auditoría, además se propone elaborar una guía tributaria que servirá al departamento contable para aplicar correctamente las leyes y reglamento con el fin de evitar sanciones pecuniarias por parte del Servicio de Rentas Internas.The present research work is a Tax Audit to Apicare Company Cia. Ltda., Riobamba village, Chimborazo province, period 2015. The aim of this research was to determine the reasonableness of tax accounting processes. The fulfillment of the tax regulations as well as the correct elaboration of fiscal obligations. The applied methodology was exploratory, descriptive, documentary allowing to evaluate with the supporting documents, sales, purchases, proof of retention and other transactions made by the taxpayer and the correct application of the current tax regulations. The evaluation performed reflects a level of confidence of 57% (moderate confidence) and a risk level of 43% (low risk) in the internal control questionnaire. Among the findings, the most important was the late presentation of tax obligations, non-complice with art. 100 of the Internal Tax Regime Law. In fact, the company does not keep an accounting record of its economic movement, there is no adequate control and archiving of the documents that support the costs and expenses attributable to the nature of the business, which causes that the values presented in the tax returns have no documentary support. Finally, the final audit report is presented, and it is proposed to prepare a tax guide that will serve the accounting department to correctly apply the laws and regulations in order to avoid financial penalties by the Internal Revenue Service

El impacto de los noticieros televisivos en la educación ambiental de los estudiantes de la Universidad Jaime Bausate y Meza, Lima, 2023

Durante los últimos años, la contaminación ambiental ha crecido de forma exponencial, mientras que, la educación ambiental de la ciudadanía no ha tenido una suficiente difusión para contrarrestar esta problemática. Una pieza clave que puede acelerar el desarrollo de la educación ambiental son los medios de comunicación, específicamente los noticieros televisivos, por el carácter informativo que mantiene este formato. Sin embargo, esta situación ideal no se aplica en la realidad, lo que genera un problema serio para la propagación de la educación ambiental. Bajo este contexto, se desarrolla este trabajo de investigación, el cual tiene como objetivo determinar el impacto de los noticieros televisivos en la educación ambiental de los estudiantes de décimo ciclo de la Universidad Jaime Bausate y Meza, Lima, 2023. Para ello, el estudio de enfoque cuantitativo, tipo aplicada, nivel correlacional y diseño no experimental, utiliza la encuesta como técnica y el cuestionario como instrumento, aplicado a 60 estudiantes. Como principal resultado, luego de aplicar la prueba estadística no paramétrica Rho de Spearman, se obtiene 0,000 como nivel de significancia, lo que permite afirmar que los noticieros televisivos tienen un impacto bajo en la educación ambiental de los estudiantes. Finalmente, este estudio concluye que los noticieros televisivos tienen un impacto bajo en la educación ambiental de los estudiantes

Atherogenic index of plasma is associated with the severity of Hidradenitis Suppurativa: a case-control study

Background: Hidradenitis suppurativa (HS) is a chronic inflammatory disease associated with several comorbidities and vascular risk factors, such as dyslipidemia. The present study aimed to assess the possible associations between the lipid profile and atherogenic indexes and the severity of HS. Methods: This case-control study enrolled 78 HS patients and 62 healthy controls. Classic lipid profile and lipoprotein ratios, including the atherogenic index of plasma (AIP), were evaluated. The severity of HS was measured by the HS Physician Global Assessment (PGA). Results: HS-patients had lower serum total cholesterol and HDL-C levels and higher AIP than the control group. AIP was positively correlated to BMI, waist circumference, systolic and diastolic blood pressure, LDL-C, triglycerides, non-HDL-C, ApoB, HOMA, and hs-CRP and negatively to HDL-C and ApoA1. For the overall lipid profile, only AIP was related to a more severe HS (PGA ? 3) after controlling for age, sex, BMI, insulin resistance (IR), active smoking, and statin use (r = 0.268; p = 0.023). Multiple logistic regression adjusted for age, sex, BMI, IR, smoking status and statin use, showed that AIP ? 0.11 was significantly associated with the severity of HS (OR, 4.38; CI 95%, 1.09-17.50; p = 0.037). Conclusions: In conclusion, these results showed that AIP is significantly and independently associated with HS severity

Cardiovascular risk among 6-8-year-old children living in urban and rural communities in Ecuador: A cross-sectional analysis

Cardiovascular diseases have their origins in childhood. At least 20% of children and adolescents in Latin America are overweight or obese. However, little is known regarding the cardiovascular risk of young children living in the region. This paper aims to identify associations between socio-demographics, adiposity, and dietary intake with cardiometabolic risk among children between 6- and 8-years old living in urban and rural Andean regions of Ecuador. A cross-sectional study was conducted among 267 children attending elementary schools between February and August 2018. Sociodemographic data were collected using a structured interview. Bodyweight, height, and waist circumference were measured in duplicate; blood samples were taken after overnight fasting to determine blood lipids, hepatic enzymes, and adipokines; food intake data was assessed by two 24-h recalls administered to the guardians. Associations between cardiometabolic risk (i.e., blood lipids, hepatic enzymes, and adipokines) with sociodemographic characteristics, dietary intake, and waist circumference were tested using multiple hierarchical regression models. Twenty-nine percent of the children were overweight or obese, 12% had low HDL levels, and over 18% had high levels of LDL and triglycerides. Children living in the urban region had lower levels of HDL (β−4.07 mg/dL; 95% CI: −7.00; −1.15; P = 0.007) but higher levels of LDL cholesterol (β 8.52 mg/dL; 95% CI: 1.38; 15.66; P = 0.019). Hepatic enzymes were also higher among urban children (SGOT: β% 22.13; 95% CI: 17.33; 26.93; P < 0.001; SGPT: β 0.84 U/L; 95% CI: 0.09; 1.59; P = 0.028). Leptin blood levels were higher (β% 29.27; 95% CI: 3.57; 54.97; P = 0.026), meanwhile adiponectin plasma concentrations were lower among urban children (β%−103.24; 95% CI: −58.9; −147.58; P = < 0.001). Fiber intake was inversely associated with total cholesterol (β−9.27 mg/dL; 95% CI –18.09; −0.45; P = 0.040) and LDL cholesterol blood levels (β−9.99 mg/dL; 95% CI: −18.22; −1.75; P = 0.018). Our findings demonstrate that young children are at high cardiovascular risk; if no actions are taken, the burden of non-communicable diseases will be substantial. The differences in risk between rural and urban areas are evident; urbanization might predispose children to a different reality and, in most cases, result in poor habits

Convalescent plasma treatment for patients of 80 years and older with COVID-19 pneumonia

Background: Older patients, frequently with multiple comorbidities, have a high mortality from COVID-19 infection. Convalescent plasma (CP) is a therapeutic option for these patients. Our objective is to retrospectively evaluate the efficacy and adverse events of CP treatment in this population group. Methods: Forty one patients over 80 years old with COVID-19 pneumonia received CP added to standard treatment, 51.2% with high anti-SARS-CoV-2 IgG titers and 48.8% with low titers. Median time between the onset of symptoms and the infusion of plasma was 7 days (IQR 4-10). A similar group of 82 patients who received only standard treatment, during a period in which CP was not available, were selected as a control group. Results: In-hospital mortality was 26.8% for controls and 14.6% for CP patients (P = 0.131) and ICU admission was 8.5% for controls and 4.9% for CP patients (P = 0.467). Mortality tended to be lower in the high-titer group (9.5%) than in the low-titer group (20%), and in patients transfused within the first 7 days of symptom onset (10%) than in patients transfused later (19.1%), although the differences were not statistically significant (P = 0.307 and P = 0.355 respectively). There was no difference in the length of hospitalization. No significant adverse events were associated with CP treatment. Conclusions: Convalescent plasma treatment in patients over 80 years old with COVID-19 pneumonia was well tolerated but did not present a statistically significant difference in hospital mortality, ICU admission, or length of hospitalization. The results should be interpreted with caution as only half the patients received high-titer CP and the small number of patients included in the study limits the statistical power to detect significant differences

Evaluación de los Riesgos Ergonómicos Aplicados a las Actividades Desarrolladas por los Estudiantes en el Vivero de la Granja Experimental Mishilli, Santo Domingo, 2023

The objective of this research work was to evaluate the ergonomic risks applied to the activities of planting and maintenance whose tasks are practiced daily by students of Agricultural Production, whose action includes: watering, weeding and fertilizing the plants grown in the nursery area of the Mishili Experimental Farm, activities that are developed during the day, carried out in a rustic infrastructure, increasing the possibility of causing musculoskeletal disorders in students, teachers and other inherent people. Ergonomic risks have been identified such as: repetitive movements, inadequate postures and lifting loads, through the application of the ergonomic checklist, confirming this was applied the evaluation with RULA methods, allowed to evaluate the postural loads of the upper limbs, resulting in a level 4, The OCRA method, which evaluated the exposure to repetitive movements and efforts of the upper limbs, obtained a Check List OCRA Index with a score of 9, established an uncertain risk level, which recommended a new evaluation or improvement of the workplace. With this background, it is therefore recommended a table to improve the ergonomics of students, in addition, promote active breaks, all this, to reduce the occurrence of musculoskeletal disorders related to the performance of the activities carried out within the nursery of the experimental farm Mishili.El presente trabajo investigativo tuvo como objetivo evaluar los riesgos ergonómicos aplicados a las actividades de siembra y mantenimiento cuyas tareas son practicadas a diario por los estudiantes de la carrera de Producción Agrícola, cuya acción comprende: regar, deshierbar y abonar las plantas cultivadas dentro del área de viveros de la Granja Experimental Mishili, cabe mencionar que estas actividades son desarrolladas durante la jornada diurna de estudio, realizada en una infraestructura rustica, por lo cual, aumenta la posibilidad de ocasionar trastornos musculoesqueléticos en los estudiantes, docentes y demás personas inherentes del Instituto Superior Tecnológico Tsa´chila. Se han identificado varios tipos de riesgos ergonómicos tales como: movimientos repetitivos, posturas inadecuadas y levantamiento de cargas, todo esto, mediante la aplicación de la lista de chequeo ergonómica, es por ello, que se evaluó estas actividades mediante la aplicación de los métodos de evaluación de riegos ergonómicos RULA, el mismo que permitió evaluar las cargas posturales de los miembros superiores, obteniendo como resultado un nivel 4, con una actuación de requerimientos de cambios urgentes en la tarea y, el método OCRA el cual evaluó la exposición a movimientos y esfuerzos repetitivos de los miembros superiores, en este, se obtuvo un Índice Check List OCRA con una valoración 9, la misma que estableció un nivel de riesgo incierto, el cual, recomendó realizar una nueva evaluación o mejorar el puesto de trabajo. Con este antecedente, se ha optado por la implementación de una mesa para mejorar la ergonomía de los estudiantes, además, promover pausas activas y la reducción de la jornada de trabajo, todo esto, para reducir la aparición de trastornos musculoesqueléticos relacionados al desempeño de las actividades realizadas dentro del vivero de la granja experimental Mishili

Immune response to SARS-CoV-2 infection in obesity and T2D: Literature review

In December 2019, a novel coronavirus known as SARS-CoV-2 was first detected inWuhan, China, causing outbreaks of the coronavirus disease COVID-19 that has now spread globally. For this reason, The World Health Organization (WHO) declared COVID-19 a public health emergency in March 2020. People living with pre-existing conditions such as obesity, cardiovascular diseases, type 2 diabetes (T2D), and chronic kidney and lung diseases, are prone to develop severe forms of disease with fatal outcomes. Metabolic diseases such as obesity and T2D alter the balance of innate and adaptive responses. Both diseases share common features characterized by augmented adiposity associated with a chronic systemic low-grade inflammation, senescence, immunoglobulin glycation, and abnormalities in the number and function of adaptive immune cells. In obese and T2D patients infected by SARS-CoV-2, where immune cells are already hampered, this response appears to be stronger. In this review, we describe the abnormalities of the immune system, and summarize clinical findings of COVID-19 patients with pre-existing conditions such as obesity and T2D as this group is at greater risk of suffering severe and fatal clinical outcomes

Gestión del conocimiento. Perspectiva multidisciplinaria. Volumen 17

El libro “Gestión del Conocimiento. Perspectiva Multidisciplinaria”, Volumen 17 de la Colección Unión Global, es resultado de investigaciones. Los capítulos del libro, son resultados de investigaciones desarrolladas por sus autores. El libro es una publicación internacional, seriada, continua, arbitrada, de acceso abierto a todas las áreas del conocimiento, orientada a contribuir con procesos de gestión del conocimiento científico, tecnológico y humanístico. Con esta colección, se aspira contribuir con el cultivo, la comprensión, la recopilación y la apropiación social del conocimiento en cuanto a patrimonio intangible de la humanidad, con el propósito de hacer aportes con la transformación de las relaciones socioculturales que sustentan la construcción social de los saberes y su reconocimiento como bien público

Riesgo cardiovascular en niños de 6 a 8 años que viven en comunidades urbanas y rurales de Ecuador: un análisis transversal

Las enfermedades cardiovasculares tienen su origen en la infancia. Al menos el 20% de los niños y adolescentes de América Latina tienen sobrepeso u obesidad. Sin embargo, se sabe poco sobre el riesgo cardiovascular de los niños pequeños que viven en la región. Este artículo tiene como objetivo identificar las asociaciones entre la sociodemografía, la adiposidad y la ingesta dietética con el riesgo cardiometabólico en niños de 6 a 8 años que viven en las regiones andinas urbanas y rurales de Ecuador. Se realizó un estudio transversal entre 267 niños que asisten a escuelas primarias entre febrero y agosto de 2018. Los datos sociodemográficos se recolectaron mediante una entrevista estructurada. El peso corporal, la altura y la circunferencia de la cintura se midieron por duplicado; se tomaron muestras de sangre después de una noche de ayuno para determinar los lípidos en sangre, las enzimas hepáticas y las adipocinas; Los datos de ingesta de alimentos se evaluaron mediante dos recordatorios de 24 horas administrados a los tutores. Las asociaciones entre el riesgo cardiometabólico (es decir, lípidos en sangre, enzimas hepáticas y adipoquinas) con características sociodemográficas, ingesta dietética y circunferencia de la cintura se probaron utilizando modelos de regresión jerárquica múltiple.Cardiovascular diseases have their origins in childhood. At least 20% of children and adolescents in Latin America are overweight or obese. However, little is known regarding the cardiovascular risk of young children living in the region. This paper aims to identify associations between socio-demographics, adiposity, and dietary intake with cardiometabolic risk among children between 6- and 8-years old living in urban and rural Andean regions of Ecuador. A cross-sectional study was conducted among 267 children attending elementary schools between February and August 2018. Sociodemographic data were collected using a structured interview. Bodyweight, height, and waist circumference were measured in duplicate; blood samples were taken after overnight fasting to determine blood lipids, hepatic enzymes, and adipokines; food intake data was assessed by two 24-h recalls administered to the guardians