Contabilidad Gerencial: Análisis de la decisión de financiamiento y el estado de situación financiera de la Empresa Gran Hotel Zafiro S, A de Managua en el periodo finalizado 2014

Al momento de iniciar el proceso de toma de decisiones financieras en una empresa es elemental conocer el tipo de decisión a tomar, es decir, si es de inversión o de financiamiento, en el primer caso tiene que ver con las decisiones sobre qué recursos financieros serán necesarios, mientras que la segunda categoría se relaciona de cómo proveer los recursos financieros requeridos, ambas están íntimamente ligadas, sin embargo de todas las actividades de una empresa, la de reunir el capital es de las más importantes. El presente Seminario de Graduación pretende elaborar un análisis que permita a Gran Hotel Zafiro, S.A., de Managua seleccionar la opción más eficiente de las fuentes de financiamiento disponibles a largo plazo con el fin de llevar a cabo la decisión de inversión tomada en ampliaciones de la capacidad instalada que ayude a maximizar las utilidades de la empresa. La información razonable de los estados financieros es de trascendental importancia para el proceso de la toma de decisiones a través de la contabilidad gerencial, es decir no es un tema del cual se pueda ejercer con menor conocimiento, por lo que es muy importante que todo gerente o persona que desempeñe puestos similares efectúe un análisis de las variables externas e internas antes de tomar una decisión en el ámbito financiero, referidas al análisis de las diferentes fuentes de financiamiento y de los Estados Financieros. El Gran Hotel Zafiro, S.A., de Managua antes de agotar todas las opciones de financiamiento, primero analiza las diferentes alternativas de financiamiento opta por un préstamo hipotecario como fuente de financiamiento a largo plazo, considerándola como la decisión más eficiente

Use of a renal-specific oral supplement by haemodialysis patients with low protein intake does not increase the need for phosphate binders and may prevent a decline in nutritional status and quality of life

Background. Protein-energy wasting is a frequent and debilitating condition in maintenance dialysis. We randomly tested if an energy-dense, phosphate-restricted, renal-specific oral supplement could maintain adequate nutritional intake and prevent malnutrition in maintenance haemodialysis patients with insufficient intake. Methods. Eighty-six patients were assigned to a standard care (CTRL) group or were prescribed two 125-ml packs of Renilon 7.5® daily for 3 months (SUPP). Dietary intake, serum (S) albumin, prealbumin, protein nitrogen appearance (nPNA), C-reactive protein, subjective global assessment (SGA) and quality of life (QOL) were recorded at baseline and after 3 months. Results. While intention to treat analysis (ITT) did not reveal strong statistically significant changes in dietary intake between groups, per protocol (PP) analysis showed that the SUPP group increased protein (P < 0.01) and energy (P < 0.01) intakes. In contrast, protein and energy intakes further deteriorated in the CTRL group (PP). Although there was no difference in serum albumin and prealbumin changes between groups, in the total population serum albumin and prealbumin changes were positively associated with the increment in protein intake (r = 0.29, P = 0.01 and r = 0.27, P = 0.02, respectively). The SUPP group did not increase phosphate intake, phosphataemia remained unaffected, and the use of phosphate binders remained stable or decreased. The SUPP group exhibited improved SGA and QOL (P < 0.05). Conclusion. This study shows that providing maintenance haemodialysis patients with insufficient intake with a renal-specific oral supplement may prevent deterioration in nutritional indices and QOL without increasing the need for phosphate binder

Sistema web para el control de proyectos de software para la empresa IT Group Solution 365

La presente investigación tuvo como finalidad determinar la influencia de la implementación de un sistema web sobre una gestión de proyectos a fin de mejorar considerablemente las problemáticas que presentaba dicha empresa las cuales concluyeron y tuvimos como resultado que el sistema empleado si tuvo una influencia grande con resultados positivos en el aumento de los índices analizados ya que a la empresa estaba generándole una pérdida económica

Exchange Rules for Diradical π-Conjugated Hydrocarbons

A variety of planar π-conjugated hydrocarbons such as heptauthrene, Clar’s goblet and, recently synthesized, triangulene have two electrons occupying two degenerate molecular orbitals. The resulting spin of the interacting ground state is often correctly anticipated as S = 1, extending the application of Hund’s rules to these systems, but this is not correct in some instances. Here we provide a set of rules to correctly predict the existence of zero mode states as well as the spin multiplicity of both the ground state and the low-lying excited states, together with their open- or closed-shell nature. This is accomplished using a combination of analytical arguments and configuration interaction calculations with a Hubbard model, both backed by quantum chemistry methods with a larger Gaussian basis set. Our results go beyond the well established Lieb’s theorem and Ovchinnikov’s rule, as we address the multiplicity and the open-/closed-shell nature of both ground and excited states.J.F.-R. and R.O. acknowledge financial support from MINECO-Spain (grant no. MAT2016-78625-C2) and from the Portuguese “Fundação para a Ciência e a Tecnologia” (FCT) for the project P2020-PTDC/FIS-NAN/4662/2014. J.F.-R., M.M.-F. and N.G.-M. acknowledge support from the P2020-PTDC/FISNAN/3668/2014. J.F.-R. acknowledges support from UTAPEXPL/NTec/0046/2017 projects as well as Generalitat Valenciana funding (Prometeo2017/139). R.O. and J.C.S.-G. acknowledge ACIF/2018/175 (Generalitat Valenciana and Fondo Social Europeo). M.M.-F. and R.B. acknowledge the Portuguese “Fundação para a Ciência e a Tecnologia” (FCT) for the project IF/00894/2015 and FCT ref. UID/CTM/50011/2019 for CICECO - Aveiro Institute of Materials. This project received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement no. 664878

State versus Trait: Validating State Assessment of Child and Parental Catastrophic Thinking about Child Pain

Pain catastrophizing has emerged as one of the most robust predictors of child pain outcomes. Although assessments of state (i.e., situation-specific) pain catastrophizing in children and parents are often used, their psychometric properties are unknown. This study aimed to assess factor structure, reliability and predictive validity of state versions of Pain Catastrophizing Scales for children (PCS-C State) and parents (PCS-P State) relative to corresponding trait versions for child and parental pain-related outcomes. Data were pooled from 8 experimental pain studies wherein child and/or parent state catastrophizing (measured immediately before application of a pain stimulus) and trait catastrophizing were assessed in community-based samples of children aged 8&ndash;18 years (N=689) and their parents (N=888) in Dutch or English. Exploratory factor analyses were conducted to examine the underlying factor structure of the PCS-P/PCS-C State, revealing a single factor solution that explained 55.53% of the variance for children and 49.72% for parents. Hierarchical linear regression analyses were used to examine relative influence of state versus trait catastrophizing on child and parent pain-related outcomes. Child and parent state catastrophizing were significantly associated with child pain intensity, child state anxiety and parental distress. State catastrophizing scores showed stronger associations than trait scores for most outcomes

Desempeño productivo y análisis económico de una engorda intensiva de corderos tratados con zeranol y andrógenos inyectable bajo condiciones tropicales

The aim of this study was to compare the productive performance and profitability of the fattening of Kathadin male and female lambs (n=97) in confinement treated with Zeranol (ZNL), androgens (AND) and ZNL+AND under a 2x4 factorial design. The lambs treated with ZNL received 0.2 mg/kg of body weight (BW) every 28 d, those treated with AND received Nandrolone Decanoate + Trenbolone + Boldenone Undecinelate, via IM in doses of 0.3 mg/kg + 0.4 mg/kg + 0.3 mg/kg of BW, respectively, every 28 d, those treated with ZL+AND received the same doses of the mentioned drugs, while those in the control group received 0.5 mL of saline solution. Final body weight (FBW), daily weight gain (DWG), feed conversion (FC) on dry basis (DM) and wet basis (WM), and voluntary intake (VC) in DM and WM were evaluated. The FBW was different (p&lt;0.05) between treatments in males and females. The DWG was higher (p&lt;0.05) for females treated with AND compared to those treated with ZNL and AND+ZNL, the latter being similar to those of the control group. Females treated with AND registered a lower (p&lt;0.05) VC compared to those treated with ZNL and AND+ZNL. Net utility, benefit: cost ratio and profitability were better in animals treated with AND. The administration of AND represents a viable alternative to make more efficient the confinement fattening systems of lambs.El objetivo del estudio fue comparar el desempeño productivo y la rentabilidad de una engorda de corderos machos y hembras Kathadin (n=97) en confinamiento tratados con Zeranol (ZNL), andrógenos (AND) y ZNL+AND bajo un diseño factorial 2x4. Los corderos tratados con ZNL recibieron 0.2 mg/kg de peso vivo (PV) cada 28 d, los tratados con AND recibieron Decanoato de nandrolona + Trembolona + Undecinelato de boldenona, vía IM en dosis de 0.3 mg/kg + 0.4 mg/kg + 0.3 mg/kg de PV, respectivamente, cada 28 d, los tratados con ZL+AND recibieron las mismas dosis de los fármacos mencionados, en tanto que los del grupo control recibieron 0.5 ml de solución salina. Se evaluó el peso vivo final (PVF), ganancia diaria de peso (GDP), conversión alimenticia (CA) en base seca (BS) y base húmeda (BH), y el consumo voluntario (CV) en BS y BH. El PVF fue diferente (p&lt;0.05) entre tratamientos en hembras y machos. La GDP resultó mayor (p&lt;0.05) para hembras tratadas con AND en comparación con las tratadas con ZNL y AND+ZNL, siendo las últimas similares a las del grupo control. Las hembras tratadas con AND registraron un menor (p&lt;0.05) CV en comparación con las tratadas con ZNL y AND+ZNL. La utilidad neta, relación beneficio: costo y rentabilidad fueron mejores en los animales tratados con AND. La administración de AND representa una alternativa viable para hacer más eficiente los sistemas de engorda de corderas y corderos en confinamiento

Changes in serogroup and genotype prevalence among carried meningococci in the United Kingdom during vaccine implementation.

BACKGROUND: Herd immunity is important in the effectiveness of conjugate polysaccharide vaccines against encapsulated bacteria. A large multicenter study investigated the effect of meningococcal serogroup C conjugate vaccine introduction on the meningococcal population. METHODS: Carried meningococci in individuals aged 15-19 years attending education establishments were investigated before and for 2 years after vaccine introduction. Isolates were characterized by multilocus sequence typing, serogroup, and capsular region genotype and changes in phenotypes and genotypes assessed. RESULTS: A total of 8462 meningococci were isolated from 47 765 participants (17.7%). Serogroup prevalence was similar over the 3 years, except for decreases of 80% for serogroup C and 40% for serogroup 29E. Clonal complexes were associated with particular serogroups and their relative proportions fluctuated, with 12 statistically significant changes (6 up, 6 down). The reduction of ST-11 complex serogroup C meningococci was probably due to vaccine introduction. Reasons for a decrease in serogroup 29E ST-254 meningococci (from 1.8% to 0.7%) and an increase in serogroup B ST-213 complex meningococci (from 6.7% to 10.6%) were less clear. CONCLUSIONS: Natural fluctuations in carried meningococcal genotypes and phenotypes a can be affected by the use of conjugate vaccines, and not all of these changes are anticipatable in advance of vaccine introduction

Enhancement of PLA-PVA surface adhesion in bilayer assemblies by PLA aminolisation

Data Availability: The raw/processed data required to reproduce these findings cannot be shared at this time due to legal or ethical reasons.Poly(lactic acid) (PLA) and poly(vinyl alcohol) (PVA) present complementary barrier properties, and their combination in multilayer assemblies (laminates) could provide materials with more effective barrier capacity for food packaging purposes. However, their low chemical affinity compromises adequate polymer adhesion. Surface free energy modification of thermo-processed PLA films through treatment with 1,6-hexanediamine was used to enhance adhesion with polar PVA aqueous solutions. Treatments of 1 and 3 min increased the polar component of the solid surface tension, while treatments above 10 min provoked a corrosive effect in the films structure. Extensibility analyses of PVA solutions loaded with carvacrol (15 wt.%) and different Tween 85 ratios on PLA-activated surfaces allowed the selection of the 1-min aminolysed surface for obtaining PLA-PVA bilayers, by casting PVA solutions on the PLA films. This study revealed that despite aminolisation enhancing the PLA surface affinity for aqueous PVA solutions, casting-obtained bilayers presented limited oxygen barrier effectiveness due to heterogeneous thickness of PVA layer in the laminates.The authors acknowledge the financial support provided by the Ministerio de Economia y Competitividad (MINECO) of Spain (project AGL2016-76699-R). The author A. Tampau thanks MINECO for the pre-doctoral research grant #BES-2014-068100.info:eu-repo/semantics/publishedVersio

Factorial Validity of the English-Language Version of the Pain Catastrophizing Scale–Child Version

The Pain Catastrophizing Scale (PCS) was developed in English to assess 3 components of catastrophizing (rumination, magnification, helplessness). It has been adapted for use and validated with Flemish-speaking children (Pain Catastrophizing Scale for Children [PCS-C]) and French-speaking adolescents. The PCS-C has been back-translated to English and used extensively in research with English-speaking children; however, the factorial validity of the English PCS-C has not been empirically examined. This study assessed the factor structure of the English PCS-C among a community sample of 1,006 English-speaking children (aged 8–18 years). Exploratory factor analysis was conducted using a random subsample (n = 504) to assess the underlying factor structure. Items with poor factor loadings were removed. Confirmatory factor analysis, using the second subsample (n = 502), was used to cross-validate the factor structure revealed by exploratory factor analysis and compare it to the original 3-factor model and other model variants. Exploratory factor analysis revealed that the original PCS-C and a revised 3-factor model comprising 11 of the original 13 PCS-C items, all loading on their original factors, provided adequate fit to the data. The revised model provided statistically better fit to the data compared to all other model variants, suggesting that the English PCS-C may be better understood using a revised 11-item oblique 3-factor model. Perspective: This is the first examination of the factorial validity of the widely used English version of the PCS-C in a large community sample of English-speaking children. A revised 11-item, 3-factor model provided statistically better fit to the data compared to the original model and other model variants

Clinical Impact of the Time in Therapeutic Range on Early Hospital Readmission in Patients with Acute Heart Failure Treated with Oral Anticoagulation in Internal Medicine

Background and objectives: Patients with heart failure (HF) often present with non-valvular atrial fibrillation and require oral anticoagulation with coumarin anticoagulants such as acenocoumarol. The objective of this study was to evaluate the relationship between time in therapeutic range (TTR) and the risk of early readmission. Materials and Methods: A retrospective descriptive study was carried out on hospitalized patients with a diagnosis of HF between 2014 and 2018 who had adverse effects due to oral anticoagulation with acenocoumarol (underdosing, overdosing, or hemorrhage). Clinical, analytical, therapeutic, and prognostic variables were collected. TTR is defined as the duration of time in which the patient’s International Normalized Ratio (INR) values were within a desired range. Early readmission was defined as readmission within 30 days after hospital discharge. Patients were divided into two groups depending on whether or not they had a TTR less than 60% (TTR < 60%) over the 6 months prior to the adverse event. Results: In the cohort of 304 patients, the mean age was 82 years, 59.9% of the patients were female, and 54.6% had a TTR < 60%. Patients with TTR < 60% had a higher HAS-BLED score (4.04 vs. 2.59; p < 0.001) and INR (6 vs. 5.31; p < 0.05) but lower hemoglobin (11.67 vs. 12.22 g/dL; p < 0.05). TTR < 60% was associated with early readmission after multivariate analysis (OR: 2.05 (CI 95%: 1.16–3.61)). They also had a higher percentage of hemorrhagic events and in-hospital mortality but without reaching statistical significance. Conclusions: Patients with HF and adverse events due to acenocoumarol often have poor INR control, which is independently associated with a higher risk of early readmission