El control interno de inventarios y su influencia en la gestión financiera de la empresa Distribuidora Marisa S.R.L. Chimbote-2018

La investigación titulada: “El control interno de inventarios y su influencia en la gestión financiera de la empresa Distribuidora Marisa S.R.L. Chimbote-2018”, tuvo como objetivo general determinar la influencia del control interno de inventarios en la gestión financiera de la Empresa Distribuidora Marisa S.R.L en la ciudad de Chimbote en el periodo 2018 y como objetivos específicos describir y evaluar el control interno de inventarios, analizar la gestión financiera a través del método de ratios y finalmente analizar la influencia del Control Interno de Inventarios en la gestión financiera. El tipo de investigación es correlacional, porque se midió la influencia del control interno de inventarios en la gestión financiera, el diseño de investigación es no experimental y el enfoque es cuantitativo. Se tomó como población a los 30 trabajadores de la empresa Distribuidora Marisa S.R.L. junto a los estados financieros desde su inicio hasta la actualidad y la muestra son los 10 trabajadores del área de almacén, el estado de situación financiera y el estado de resultados del periodo 2018. Para la validez de los instrumentos se utilizó el juicio de expertos, realizado por 03 especialistas conocedores del tema. Finalmente, tras haber analizado y determinado la influencia del control interno en la gestión financiera por medio de las técnicas de observación y encuesta en conjunto con el análisis de ratios, se llegaron a las siguientes conclusiones: El control interno de inventarios de la empresa Distribuidora Marisa S.R.L. influye en su gestión financiera, no obstante la gestión es inadecuada debido a las deficiencias del control interno de inventarios, deficiencias ocasionadas por la irregularidad de los procesos de control, la falta de espacio en almacén y la falta de comunicación entre los trabajadores del área. En ese sentido recomendamos la implementación de nuevas normas y políticas al área de inventarios que permitan corregir los procesos que representen riesgos o debilidades para la empresa

31st Annual Meeting and Associated Programs of the Society for Immunotherapy of Cancer (SITC 2016) : part two

Background The immunological escape of tumors represents one of the main ob- stacles to the treatment of malignancies. The blockade of PD-1 or CTLA-4 receptors represented a milestone in the history of immunotherapy. However, immune checkpoint inhibitors seem to be effective in specific cohorts of patients. It has been proposed that their efficacy relies on the presence of an immunological response. Thus, we hypothesized that disruption of the PD-L1/PD-1 axis would synergize with our oncolytic vaccine platform PeptiCRAd. Methods We used murine B16OVA in vivo tumor models and flow cytometry analysis to investigate the immunological background. Results First, we found that high-burden B16OVA tumors were refractory to combination immunotherapy. However, with a more aggressive schedule, tumors with a lower burden were more susceptible to the combination of PeptiCRAd and PD-L1 blockade. The therapy signifi- cantly increased the median survival of mice (Fig. 7). Interestingly, the reduced growth of contralaterally injected B16F10 cells sug- gested the presence of a long lasting immunological memory also against non-targeted antigens. Concerning the functional state of tumor infiltrating lymphocytes (TILs), we found that all the immune therapies would enhance the percentage of activated (PD-1pos TIM- 3neg) T lymphocytes and reduce the amount of exhausted (PD-1pos TIM-3pos) cells compared to placebo. As expected, we found that PeptiCRAd monotherapy could increase the number of antigen spe- cific CD8+ T cells compared to other treatments. However, only the combination with PD-L1 blockade could significantly increase the ra- tio between activated and exhausted pentamer positive cells (p= 0.0058), suggesting that by disrupting the PD-1/PD-L1 axis we could decrease the amount of dysfunctional antigen specific T cells. We ob- served that the anatomical location deeply influenced the state of CD4+ and CD8+ T lymphocytes. In fact, TIM-3 expression was in- creased by 2 fold on TILs compared to splenic and lymphoid T cells. In the CD8+ compartment, the expression of PD-1 on the surface seemed to be restricted to the tumor micro-environment, while CD4 + T cells had a high expression of PD-1 also in lymphoid organs. Interestingly, we found that the levels of PD-1 were significantly higher on CD8+ T cells than on CD4+ T cells into the tumor micro- environment (p < 0.0001). Conclusions In conclusion, we demonstrated that the efficacy of immune check- point inhibitors might be strongly enhanced by their combination with cancer vaccines. PeptiCRAd was able to increase the number of antigen-specific T cells and PD-L1 blockade prevented their exhaus- tion, resulting in long-lasting immunological memory and increased median survival