Algunas preguntas (...y unas pocas respuestas) sobre el uso de animales en la experimentación biomédica y el papel del veterinario

El autor plantea en este discurso un dilema: experimentación animal o experimentación clínica, como la elección final es la primera alternativa, explica su decisió

Sistema de costos históricos aplicado a restaurantes de la mediana empresa del municipio de San Salvador.

Los restaurantes de la mediana empresa juegan un papel muy importante dentro de la economía del país, a través de la generación de fuentes de empleo, ingresos tributarios, así como por medio del servicio que prestan tanto al consumidor nacional como al extranjero que nos visita, lo que le permite al país proyectarse internacionalmente.Debido a la importancia que éstos representan para el país,se hace necesario proporcionarles las herramientas que les permitan dar solución a los diferentes problemas que estos poseen. Uno de los principales problemas que desde el punto de vista contable tienen son “los costos”; los cuales son el objeto principal de este estudio. Por lo antes expuesto se presenta una alternativa de solución a través del desarrollo de este trabajo que se denomina “Sistema de Costos Históricos aplicado a los restaurantes de la mediana empresa del municipio de San Salvador”. En el capítulo I se muestra el Marco teórico dentro del cual encontramos antecedentes y generalidades de los restaurantes, generalidades de los costos, sistema de costos, costos según la naturaleza de las operaciones, clasificación de los costos, base técnica y base legal. El capítulo II, consta de la metodología y diagnóstico de la investigación, estableciendo los objetivos generales y específicos, el tipo de estudio, la unidad de análisis, la población de estudio, universo y muestra, el método e instrumento de recolección de datos; también consta del análisis e interpretación de la investigación y el diagnostico del sistema de costos en restaurantes de la mediana empresa del municipio de San Salvador. En el Capítulo III, se presenta el diseño de un sistema de costos históricos para restaurantes de la mediana empresa, el cual se subdivide en : sistema de costos por procesos productivos y sus características, proceso de producción y las políticas aplicables al sistema de costos en los restaurantes, sistema de cuentas y manual de aplicación relacionados al proceso productivo, control interno de la materia prima, mano de obra y los costos indirectos, estados financieros relacionados al proceso productivo (Estado de Costo de Producción, Estado de Costo de Ventas y Estado de Resultados). Finalmente se desarrolla un caso práctico tomando de base la producción correspondiente al mes de diciembre del año 20XX. Capitulo IV, se presentan las conclusiones y recomendaciones efectuadas a partir de la investigación bibliográfica y de campo. Finalizando con la bibliografía consultada durante el desarrollo del trabajo y los anexos correspondientes

Current Problems Involving the Dismantle of Asbestos- Cement Sheets in Buildings. The Case of Central Market in Alicante

The project and the works described in this article mainly deal with the removal of the current asbestos-cement covering of the roof of the Central Market in Alicante and its replacement with zinc diamond-shaped scales, similar to the originals which were implemented in 1921 when the building was put into service. These upgrades were necessary to avoid the causes (and consequences) of rainwater infiltration, as described in an earlier report in 2006, also drafted by the author of this article. The article illustrates the difficulties involving the practical application of Spanish Code RD 396/2006 (minimum safety and health requirements for work with risk of exposure to asbestos) in a complex case such as this, especially with regard to aspects such as economic (increasing costs), technical (increased difficulty of implementation), and the total duration of the work (total increase in duration due to interference with other trades)

Ventilated Stone Veneer: Mechanical Behaviour, Calculation Methodologies, Major Pathologies and Existing Tests

The increase of building pathologies related to the use of stone materials and the use of ventilated stone veneers, requires the reformulation of design concepts in building façades and also the reformulation of the architectural project. The aim of this paper is to identify, analyze and evaluate synthetically building pathologies in stone ventilated façades in order to obtain the main technical conditions to be considered in the architectural design, by interpreting its mechanical behavior and capabilities to prevent such pathologies and to ensure the proper features during the building lifetime. The methodology is based on both laboratory stone tests and in situ tests about construction systems, by analyzing physical and mechanical behavior of the outer layer in relation to other building requirements. The results imply the need of proper sizing, specific quality control and practical application of calculation methods, to control high concentration pressures in ventilated façades by reaching appropriate project solutions. In conclusion, the research about different pathologies of stone ventilated façades, the study of their mechanical behavior, their anchorage and their connection with their constructive aspects, will help to improve the construction quality of the stone ventilated façade in buildings and to enhance the use of natural stone in modern architecture

EL ROL DEL CAPITAL INTELECTUAL EN LA INNOVACIÓN DE LAS EMPRESAS (ARTÍCULO DE REVISIÓN)

The purpose of this article is to show the relationship of the intellectual capital of companies and innovativeness of the products and services they placed on the market. Intellectual capital (IC) is the sum of human, structural and relational resources that exist in the company, as well as the interplay between them established it. Innovation is the transforming power of the company. If a company does not invest intellectual capital to promote the development of innovation capabilities, this competitive advantage will be diminished. This article is a review of the literature published in various sources. It includes the Academy of Management Journal, Academy of Management Journal, Journal of knowledge management, Journal of Human Resource Costing & Accounting and the Journal of Intellectual Capital. The results of the literature review reveal that IC management influences innovation capabilities of companies, whether radical or incremental

Easy and inexpensive method for the visual and electronic detection of oxidants in air by using vinylic films with embedded aniline

Conventional nonconductive vinylic films with dispersed aniline change their color and become conductive in the presence of specific oxidant gases, namely, chlorine and hydrogen peroxide. The color change arises from the polymerization of the aniline to yield the conjugated polymer polyaniline, which at the same time renders the flexible vinylic films conductive. We present a simple and straightforward method using both colorimetric and electrical responses to detect and quantify the presence of oxidants (Cl2 and H2O2) in the air. Using RGB analysis (red, green and blue parameters defining the colors in digital pictures on a computer display) based on different pictures taken with a smartphone of discs extracted from the films and by measuring the UV–vis spectral variation in the presence of different concentrations of Cl2 and H2O2, we obtained limits of detection and quantification between 15 and 200 ppbv for H2O2 and between 37 and 583 ppbv for Cl2. Additionally, the electrical response was measured using a fabricated device to visually detect the electrical conductivity activation of the sensor in the presence of oxidant atmospheres, detecting a rapid decrease in resistivity (three orders of magnitude) when the polymerization of aniline began, changing the film from non-conductive to conductive.FEDER (Fondo Europeo de Desarrollo Regional) and the Spanish Agencia Estatal de Investigación (AEI) (MAT2017-84501-R

Diabetes insípida central en un perro

Se describe un caso de diabetes insípida central [DIC] en un perro. Este caso es particularmente interesante pues se observan modificaciones electrolíticas poco habituales. En la discusión se comenta la posible etiología del proceso, los hallazgos analíticos y el procedimiento de diagnóstico elegido.It is described a case of canine central diabetes insipidus particularly interesting because is presented with very un usual electrolytic abnormalities. The etiology, the atypical electrolytic levels observed and the diagnostic method used are discussed

Norfloxacin mineralization under light exposure using Sb-SnO2 ceramic anodes coated with BiFeO3 photocatalyst

Advanced Oxidation Processes have been proven to be an efficient way to remove organic pollutants from wastewaters. In this work, a ceramic electrode of Sb–SnO2 (BCE) with a layer of the photocatalytic material BiFeO3 (BFO-BCE), has been characterized electrochemically and further tested for norfloxacin photo-electrooxidation in the presence and absence of light. The electrode photoactivity was highly enhanced thanks to the presence of BiFeO3, as confirmed by Linear Sweep Voltammetry, chronoamperometry and potentiometry, and Electrochemical Impedance Spectroscopy. Additionally, working in galvanostatic mode, a high mineralization of norfloxacin was achieved after 240 min, reaching 62% at 25 mA cm−2 under light conditions. This value is comparatively higher than the 40% achieved with the BCE. The oxidation byproducts were followed by ionic chromatography and HPLC analysis, which also allowed us to propose an oxidation pathway of the norfloxacin molecule. Finally, some indicators of the reactor performance such as the Mineralization Current Efficiency and the specific energy consumption were analyzed, revealing that lower current densities (8.3 mA cm−2) led to higher current efficiencies, and that light improved both the current efficiency and energy consumption

Endoscopic lateral parathyroidectomy as surgical treatment for patients with primary hyperparathyroidism

Antecedentes La mayoría de los cirujanos han aceptado de una manera rápida, la realización de miniprocedimientos abiertos para el tratamiento del hiperparatiroidismo primario. Sin embargo, la utilización de la endoscopia cervical sigue siendo discutible por su dificultad técnica y la estricta selección de los pacientes. Material y métodos Entre los meses de abril del 2010 y del 2013, se incluyó a pacientes con hiperparatiroidismo primario esporádico (sPHPT), que además tenían un adenoma único tanto por ecografía y exploración con sestamibi, y que aceptaron participar en el estudio. Los pacientes fueron operados por cirujanos especialmente entrenados en este tipo de cirugía, utilizando la misma técnica quirúrgica en todos ellos. Se recogieron variables demográficas y características clínicas de los pacientes. Una vez finalizada la recolección de información se procedió al análisis descriptivo de las variables (mediana, desviación estándar y rango). Resultados Realizamos un total de 28 paratiroidectomías mediante el abordaje de paratiroidectomía lateral endoscópica. La edad media de los pacientes fue de 68 años (59-89). Todos los pacientes tuvieron un hiperparatiroidismo primario esporádico. No se detectaron complicaciones intraoperatorias. La morbilidad fue comparable con la que muestran series publicadas en técnica abierta. Tras una mediana de seguimiento de 22 (9-53) meses, hemos detectado que el éxito de la intervención ha sido de 27/28 (96%). Conclusiones El abordaje endoscópico del hiperparatiroidismo primario sPHPT resulta factible, reproducible y ofrece unos resultados comparables al abordaje clásico abierto, diversos factores hacen poco recomendable su realización fuera de hospitales con alto volumen de pacientes y unidades diferenciadas de Cirugía Endocrina

Comparison of two different ceramic electrodes based on Sb-SnO2 coated with BiFeO3 and Bi2WO6 for the photoelectrooxidation of an emerging pollutant

In this work, a comparison between novel photoanodes based on Sb-SnO2 (BCE) coated with BiFeO3 (BFO-BCE) and Bi2WO6 (BWO-BCE) was carried out. An improvement in the catalytic activity of the electrodes under light exposure was demonstrated by means of Linear Sweep Voltammetry, light pulsed chronoamperometry and Electrochemical Impedance Spectroscopy, being more notorious at current densities below 25 mA·cm−2 for the BFO-BCE and above 25 mA·cm−2 for the BWO-BCE. This improved performance was caused by an increase of the photogenerated oxidizing species. As compared with the uncoated BCE anode used without light, photoelectrooxidation tests led to improvements of around 40% in the degradation degree of norfloxacin (NOR) using both photoanodes at 8.33 mA·cm−2. This improvement was also observed in the mineralization degree of the model wastewaters, with an increase of 36% and 28% at 25 mA·cm−2 for the BWO-BCE and BFO-BCE, respectively. The degradation and formation of subproducts was followed by ion chromatography and HPLC analysis, where some of the main intermediates were detected, allowing us to elaborate a degradation route for NOR with these novel electrodes. The Mineralization Current Efficiency (MCE), energy consumption and extent of electrochemical combustion (Φ) showed improvements with light application for both electrodes at high current densities, being the BWO-BCE the one with the highest MCE and Φ at the cost of a slightly higher energy consumption. This showed the importance of light for these electrodes and its impact in the general process performance, which can be of great advantage in future applications