La NIIF 15 ingresos de actividades ordinarias procedentes de contratos con clientes y su incidencia en los estados financieros de la empresa Control Walls S.A.C., Trujillo año 2018

La presente investigación tiene como objetivo general determinar la incidencia de la NIIF 15 Ingresos De Actividades Ordinarias Procedentes de Contratos con Clientes sobre los Estados Financieros de la Empresa Control Walls S.A.C; para lo cual se obtuvo teorías relacionado a la norma investigada, así también de la NIC 18 Ingresos de Actividades Ordinarias y de los estados financieros. Se aplicó una investigación con un diseño no experimental, de corte transversal, descriptiva – explicativa. La población y muestra fue la Empresa Control Walls S.A.C. Para desarrollar la investigación se realizó una entrevista a tres especialistas de la empresa y el análisis documentario brindado por la misma. Asimismo se obtuvo los siguientes resultados: Los tres especialistas de la empresa tienen un conocimiento medio sobre la norma investigada; se analizó los estados financieros de la empresa y se observó que no cuenta con buena liquidez, no cuenta con una buena gestión, no tiene buena autonomía financiera sobres sus operaciones, y la rentabilidad obtenida es baja. Luego se estimó los estados financieros a través de la NIIF 15, los cuales se analizaron y los resultados se compararon con los que se obtuvo a través de los estados financieros reales, donde se evidenció que a través de la NIIF 15, la liquidez solo aumentó en S/0.02; pero su gestión disminuyó en S/0.06; también perdió S/0.05 en autonomía financiera y la rentabilidad que se obtiene es negativa. Finalmente se concluye que la NIIF 15 incide de manera negativa sobre los estados financieros de la Empresa Control Walls S.A.C., porque los especialistas de la empresa no cuentan con los conocimientos adecuados para aplicar de manera correcta la norma en estudio y los resultados que se obtienen estimando los estados financieros con la NIIF 15, son negativos para la empresa

Dialectic tensions in the financial markets: a longitudinal study of pre- and post-crisis regulatory technology

This article presents the findings from a longitudinal research study on regulatory technology in the UK financial services industry. The financial crisis with serious corporate and mutual fund scandals raised the profile of compliance as governmental bodies, institutional and private investors introduced a ‘tsunami’ of financial regulations. Adopting a multi-level analysis, this study examines how regulatory technology was used by financial firms to meet their compliance obligations, pre- and post-crisis. Empirical data collected over 12 years examine the deployment of an investment management system in eight financial firms. Interviews with public regulatory bodies, financial institutions and technology providers reveal a culture of compliance with increased transparency, surveillance and accountability. Findings show that dialectic tensions arise as the pursuit of transparency, surveillance and accountability in compliance mandates is simultaneously rationalized, facilitated and obscured by regulatory technology. Responding to these challenges, regulatory bodies continue to impose revised compliance mandates on financial firms to force them to adapt their financial technologies in an ever-changing multi-jurisdictional regulatory landscape

Chloroplasts in envelopes: CO 2 fixation by fully functional intact chloroplasts

Abstract Dan Arnon, Bob Whatley, Mary Belle Allen, and their colleagues, were the first to obtain evidence for 'complete photosynthesis by isolated chloroplasts' albeit at rates which were 1% or less of those displayed by the intact leaf. By the 1960s, partly in the hope of confirming full functionality, there was a perceived need to raise these rates to the same order of magnitude as those displayed by the parent tissue. A nominal figure of 100 µmol/mg·chlorophyll/h (CO 2 assimilated or O 2 evolved) became a target much sought after. This article describes the contributions that Dick Jensen and Al Bassham [(1966) Proc Natl Acad Sci USA 56: 1095-1101], and my colleagues and I, made to the achievement of this goal and the way in which it led to a better understanding of the role of inorganic phosphate in its relation to the movement of metabolites across chloroplast envelopes

BV score differentiates viral from bacterial-viral co-infection in adenovirus PCR positive children

Background and objectives: Adenovirus causes acute respiratory illness that can mimic bacterial infection, making it challenging to differentiate adenoviral infection from adenoviral-bacterial co-infection. A host-protein score (BV score) for differentiating bacterial from viral infection that combines the expression levels of TNF-related apoptosis-induced ligand, interferon gamma-induced protein-10, and C-reactive protein exhibited a negative predictive value (NPV) of 98% in prior studies. Here we evaluate BV score's diagnostic accuracy in pediatrics with adenovirus PCR detection. Methods: This is a sub-analysis of children aged 3 months to 20 years with adenovirus PCR-positive infection recruited prospectively in two previous cohort studies. Reference standard diagnosis (bacterial, viral or indeterminate) was based on expert adjudication. BV score ranges from 0 to 100 and provides three results based on predefined cutoffs: viral or other non-bacterial etiology (0 ≤ score < 35), equivocal (35 ≤ score ≤ 65), and bacterial or co-infection (65 < score ≤ 100). Experts were blinded to BV results. Results: Out of 1,779 children, 142 had an adenovirus PCR-positive nasopharyngeal swab. Median age was 1.2 years (interquartile range 0.6–1.8), 50.7% were male and 52.8% were hospitalized. 12 cases were reference standard bacterial, 115 reference standard viral and 15 were indeterminate. BV score attained sensitivity of 100.0% (no false negatives), specificity of 89.5% (95% confidence interval: 83.2–95.8), and NPV of 100.0% (92.6–100.0). Equivocal rate was 19.7%. Conclusions: BV score accurately differentiated between adenoviral and bacterial-adenoviral co-infection in this cohort of children with PCR-positive adenovirus detection. This performance supports a potential to improve appropriate antibiotic use

Dynamic changes in ear temperature in relation to separation distress in dogs

Highlights • Pet dogs were tested in a brief separation test and filmed remotely using thermography. • Temperature was analyzed from selected patches of both ear pinnae simultaneously. • Social isolation was associated with a significant decrease in ear pinnae temperature. • Temperature of the two ears did not differ significantly from each other. • Long distance thermography is a useful tool in non-invasive stress monitoring. Abstract Infrared thermography can visualize changes in body surface temperature that result from stress-induced physiological changes and alterations of blood flow patterns. Here we explored its use for remote stress monitoring (i.e. removing need for human presence) in a sample of six pet dogs. Dogs were tested in a brief separation test involving contact with their owner, a stranger, and social isolation for two one-minute-periods. Tests were filmed using a thermographic camera set up in a corner of the room, around 7 m from where the subjects spent most of the time. Temperature was measured from selected regions of both ear pinnae simultaneously. Temperatures of both ear pinnae showed a pattern of decrease during separation and increase when a person (either the owner or a stranger) was present, with no lateralized temperature differences between the two ears. Long distance thermographic measurement is a promising technique for non-invasive remote stress assessment, although there are some limitations related to dogs' hair structure over the ears, making it unsuitable for some subjects

The use of imepitoin (Pexion™) on fear and anxiety related problems in dogs – a case series

Fear and anxiety based problems are common in dogs. Alongside behaviour modification programmes, a range of psychopharmacological agents may be recommended to treat such problems, but few are licensed for use in dogs and the onset of action of some can be delayed. The low affinity partial benzodiazepine receptor agonist imepitoin (Pexion™, Boehringer Ingelheim) is licensed for treating canine epilepsy, has a fast onset of action in dogs and has demonstrated anxiolytic properties in rodent models. This case series reports on the use of imepitoin in a group of dogs identified as having fear/anxiety based problems. Twenty dogs were enrolled into the study, attended a behaviour consultation and underwent routine laboratory evaluation. Nineteen dogs proceeded to be treated with imepitoin orally twice daily (starting dose approximately 10 mg/kg, with alterations as required to a maximum 30 mg/kg) alongside a patient-specific behaviour modification plan for a period of 11–19 weeks. Progress was monitored via owner report through daily diary entries and telephone follow-up every two weeks. A Positive and Negative Activation Scale (PANAS) of temperament was also completed by owners during baseline and at the end of the study

Inclusive jet cross sections and dijet correlations in D∗±D^{*\pm} photoproduction at HERA

Inclusive jet cross sections in photoproduction for events containing a $D^*$ meson have been measured with the ZEUS detector at HERA using an integrated luminosity of $78.6 {\rm pb}^{-1}$. The events were required to have a virtuality of the incoming photon, $Q^2$, of less than 1 GeV$^2$, and a photon-proton centre-of-mass energy in the range $130<W_{\gamma p}<280 {\rm GeV}$. The measurements are compared with next-to-leading-order (NLO) QCD calculations. Good agreement is found with the NLO calculations over most of the measured kinematic region. Requiring a second jet in the event allowed a more detailed comparison with QCD calculations. The measured dijet cross sections are also compared to Monte Carlo (MC) models which incorporate leading-order matrix elements followed by parton showers and hadronisation. The NLO QCD predictions are in general agreement with the data although differences have been isolated to regions where contributions from higher orders are expected to be significant. The MC models give a better description than the NLO predictions of the shape of the measured cross sections.Comment: 43 pages, 12 figures, charm jets ZEU

Dissociation of virtual photons in events with a leading proton at HERA

The ZEUS detector has been used to study dissociation of virtual photons in events with a leading proton, gamma^* p -> X p, in e^+p collisions at HERA. The data cover photon virtualities in two ranges, 0.03<Q^2<0.60 GeV^2 and 2<Q^2<100 GeV^2, with M_X>1.5 GeV, where M_X is the mass of the hadronic final state, X. Events were required to have a leading proton, detected in the ZEUS leading proton spectrometer, carrying at least 90% of the incoming proton energy. The cross section is presented as a function of t, the squared four-momentum transfer at the proton vertex, Phi, the azimuthal angle between the positron scattering plane and the proton scattering plane, and Q^2. The data are presented in terms of the diffractive structure function, F_2^D(3). A next-to-leading-order QCD fit to the higher-Q^2 data set and to previously published diffractive charm production data is presented

Amphiregulin Mediates Estrogen, Progesterone, and EGFR Signaling in the Normal Rat Mammary Gland and in Hormone-Dependent Rat Mammary Cancers

Both estrogen (E) and progesterone (P) are implicated in the etiology of human breast cancer. Defining their mechanisms of action, particularly in vivo, is relevant to the prevention and therapy of breast cancer. We investigated the molecular and cellular mechanisms of E and/or P-induced in vivo proliferation, in the normal rat mammary gland and in hormone-dependent rat mammary cancers which share many characteristics with the normal human breast and hormone-dependent breast cancers. We show that E+P treatment induced significantly greater proliferation in both the normal gland and mammary cancers compared to E alone. In both the normal gland and tumors, E+P-induced proliferation was mediated through the increased production of amphiregulin (Areg), an epidermal growth factor receptor (EGFR) ligand, and the activation of intracellular signaling pathways (Erk, Akt, JNK) downstream of EGFR that regulate proliferation. In vitro experiments using rat primary mammary organoids or T47D breast cancer cells confirmed that Areg and the synthetic progestin, R5020, synergize to promote cell proliferation through EGFR signaling. Iressa, an EGFR inhibitor, effectively blocked this proliferation. These results indicate that mediators of cross talk between E, P, and EGFR pathways may be considered as relevant molecular targets for the therapy of hormone-dependent breast cancers, especially in premenopausal women