Implantación de un sistema de información contable en una PYME. Automatización de Tareas.

[Resumen]: Este TFG forma parte de una línea de trabajos que proponen los tutores –Implantación de un sistema de información contable en una PYME- la amplia extensión que éste trabajo podría abarcar motiva que sólo hagamos una parte. El desarrollo se hace sobre una empresa caso EC, suministrada por los tutores, y que comercializa productos típicos gallegos a través de tiendas propias y franquiciadas, cuyas características se pueden ver en http://udc.fernandoaguiar.es/tfg-sico/escenario-tfg-sico/. En este trabajo abordaremos diversos aspectos relacionados con el análisis de las operaciones de la empresa que dan lugar a hechos contables frecuentes comopueden ser las compras o las ventas en tiendas propias o franquiciadas. Esta información será necesaria para poder llevar a cabo una automatización de tareas en las que se generan automáticamente los apuntes contables. Por otro lado, haremos hincapié en la personalización del plan de cuentas junto con los controles necesarios para el tratamiento de la información. Para el desarrollo del trabajo utilizaremos fundamentalmente la hoja de cálculo de Excel y la metodología seguida para el desarrollo de éste son reuniones semanales a lo largo del cuatrimestre fijadas por los tutores para el seguimiento del mismo junto con la marcación de objetivos a llevar a cabo.[Abstract]: This TFG is part of a line of works proposed by tutors –Implementation of an accountancy data system on a SME- and we do just a part of it due to its wide extensión-. The development is about an EC case company, supplied by tutors, and which commercializes typical Galician products through its own shops and franchises, whose characteristics can be seen at http://udc.fernandoaguiar.es/tfg-sico/escenario-tfg-sico/. In this essay we will approach various topics that include the analysis of the operations and its principal accounting facts such as how can the purchases or the sales be in own or franchised shops. This information will be necessary to carry out the automatization of tasks in which the countable notes are generated automatically. On the other hand, we will emphasize the customisation of the accounting plan and the necessary controls for data processing. To development the work we will essentially use the Excel spreadsheet. The methodology followed for its evolution is based on weekly meetings along the semester fixed by the tutors for its monitoring and for setting objectives.Traballo fin de grao (UDC.ECO). ADE. Curso 2015/201

Quasi-synoptic transport, budgets and water mass transformation in the Azores–Gibraltar Strait region during summer 2009

We describe the circulation patterns in the Azores–Gibraltar Strait region (North-Eastern Atlantic) during the 2009 CAIBOX cruise on the basis of hydrographic and direct current velocity measurements. This study offers new data for a region where importation of central waters (subpolar and subtropical modes of Eastern North Atlantic Central Water) and exports of Mediterranean Water are strongly related to large-scale dynamics in the North Atlantic Ocean (Azores Current-Mediterranean Water system). The description is backed up quantitatively by the results of a box inverse model, which was used to obtain absolute water mass transport values consistent with thermal wind equations and with conservation of volume, salt and heat. The contributions of water masses were determined in an extended Optimum Multiparameter Analysis from a quasi-synoptic point of view, providing detail in addition to volume, salt and heat transport. The surface–subsurface large-scale current system in the region consists of the Azores Current (13.1 ± 2.5 Sverdrup [Sv], 1 Sv = 106 m3 s−1), the Azores Counter-Current (5.2 ± 2.1 Sv), the Portugal Current (4.5 ± 1.4 Sv) and the Canary Current (7.1 ± 1.1 Sv). Broadly speaking, central waters are imported into the CAIBOX region at a rate of 1.6 ± 0.9 Sv, and Mediterranean Water is exported at a rate of 1.5 ± 0.4 Sv. The downwelling of central waters west of Gibraltar Strait was quantified at 1.1 Sv. Not all this volume participates in MW formation, but 0.8 Sv of entrained central waters; of which 0.5 Sv are from central waters of subpolar origin and 0.3 Sv from subtropical central waters. Of the 4.9 Sv of subtropical central waters advected by the Azores Current, about 0.7 Sv would reach the Gulf of Cadiz region either to take part in central water entrainment or to flow across the Gibraltar Strait as part of the Atlantic inflow to the Mediterranean Sea

The Northeast Atlantic is running out of excess carbonate in the horizon of cold-water corals communities

The oceanic uptake of atmospheric carbon dioxide (CO2) emitted by human activities alters the seawater carbonate system. Here, the chemical status of the Northeast Atlantic is examined by means of a high-quality database of carbon variables based on the GO-SHIP A25 section (1997–2018). The increase of atmospheric CO2 leads to an increase in ocean anthropogenic carbon (Cant) and a decrease in carbonate that is unequivocal in the upper and mid-layers (0–2,500 m depth). In the mid-layer, the carbonate content in the Northeast Atlantic is maintained by the interplay between the northward spreading of recently conveyed Mediterranean Water with excess of carbonate and the arrival of subpolar-origin waters close to carbonate undersaturation. In this study we show a progression to undersaturation with respect to aragonite that could compromise the conservation of the habitats and ecosystem services developed by benthic marine calcifiers inhabiting that depth-range, such as the cold-water corals (CWC) communities. For each additional ppm in atmospheric pCO2 the waters surrounding CWC communities lose carbonate at a rate of − 0.17 ± 0.02 μmol kg−1 ppm−1. The accomplishment of global climate policies to limit global warming below 1.5–2 ℃ will avoid the exhaustion of excess carbonate in the Northeast Atlantic

Ocean acidification in the subpolar North Atlantic:Rates and mechanisms controlling pH changes

Repeated hydrographic sections provide critically needed data on and understanding of changes in basin-wide ocean CO2 chemistry over multi-decadal timescales. Here, high-quality measurements collected at twelve cruises carried out along the same track between 1991 and 2015 have been used to determine long-term changes in ocean CO2 chemistry and ocean acidification in the Irminger and Iceland basins of the North Atlantic Ocean. Trends were determined for each of the main water masses present and are discussed in the context of the basin-wide circulation. The pH has decreased in all water masses of the Irminger and Iceland basins over the past 25 years with the greatest changes in surface and intermediate waters (between -0.0010 ± 0.0001 and -0.0018 ± 0.0001 pH units yr-1). In order to disentangle the drivers of the pH changes, we decomposed the trends into their principal drivers: changes in temperature, salinity, total alkalinity (AT) and total dissolved inorganic carbon (both its natural and anthropogenic components). The increase in anthropogenic CO2 (Cant) was identified as the main agent of the pH decline, partially offset by AT increases. The acidification of intermediate waters caused by Cant uptake has been reinforced by the aging of the water masses over the period of our analysis. The pH decrease of the deep overflow waters in the Irminger basin was similar to that observed in the upper ocean and was mainly linked to the Cant increase, thus reflecting the recent contact of these deep waters with the atmosphere

Congenital hyperinsulinism in two siblings with ABCC8 mutation: same genotype, different phenotypes

Congenital hyperinsulinism (CHI) is a heterogenous disease caused by insulin secretion regulatory defects, being ABCC8/KCNJ11 the most commonly affected genes. Therapeutic options include diazoxide, somatostatin analogues and surgery, which is curative in focal CHI. We report the case of two siblings (born two years apart) that presented themselves with hypoketotic hyperinsulinemic persistent hypoglycemias during neonatal period. The diagnosis of diffuse CHI due to an ABCC8 compound mutation (c.3576delG and c.742C>T) was concluded. They did not benefit from diazoxide therapy (or pancreatectomy performed in patient number 1) yet responded to somatostatin analogues. Patient number 1 developed various neurological deficits (including epilepsy), however patient number 2 experienced an entirely normal neurodevelopment. We believe this case shows how previous knowledge of the firstborn sibling's disease contributed to a better and timelier medical care in patient number 2, which could potentially explain her better neurological outcome despite their same genotype.S

Introduction to the French GEOTRACES North Atlantic transect (GA01): GEOVIDE cruise

© 2018 Author(s). The GEOVIDE cruise, a collaborative project within the framework of the international GEOTRACES programme, was conducted along the French-led section in the North Atlantic Ocean (Section GA01), between 15 May and 30 June 2014. In this special issue (https://www.biogeosciences.net/special-issue900.html), results from GEOVIDE, including physical oceanography and trace element and isotope cyclings, are presented among 18 articles. Here, the scientific context, project objectives, and scientific strategy of GEOVIDE are provided, along with an overview of the main results from the articles published in the special issue

Evolutionary Analyses of Entire Genomes Do Not Support the Association of mtDNA Mutations with Ras/MAPK Pathway Syndromes

BACKGROUND: There are several known autosomal genes responsible for Ras/MAPK pathway syndromes, including Noonan syndrome (NS) and related disorders (such as LEOPARD, neurofibromatosis type 1), although mutations of these genes do not explain all cases. Due to the important role played by the mitochondrion in the energetic metabolism of cardiac muscle, it was recently proposed that variation in the mitochondrial DNA (mtDNA) genome could be a risk factor in the Noonan phenotype and in hypertrophic cardiomyopathy (HCM), which is a common clinical feature in Ras/MAPK pathway syndromes. In order to test these hypotheses, we sequenced entire mtDNA genomes in the largest series of patients suffering from Ras/MAPK pathway syndromes analyzed to date (n = 45), most of them classified as NS patients (n = 42). METHODS/PRINCIPAL FINDINGS: The results indicate that the observed mtDNA lineages were mostly of European ancestry, reproducing in a nutshell the expected haplogroup (hg) patterns of a typical Iberian dataset (including hgs H, T, J, and U). Three new branches of the mtDNA phylogeny (H1j1, U5b1e, and L2a5) are described for the first time, but none of these are likely to be related to NS or Ras/MAPK pathway syndromes when observed under an evolutionary perspective. Patterns of variation in tRNA and protein genes, as well as redundant, private and heteroplasmic variants, in the mtDNA genomes of patients were as expected when compared with the patterns inferred from a worldwide mtDNA phylogeny based on more than 8700 entire genomes. Moreover, most of the mtDNA variants found in patients had already been reported in healthy individuals and constitute common polymorphisms in human population groups. CONCLUSIONS/SIGNIFICANCE: As a whole, the observed mtDNA genome variation in the NS patients was difficult to reconcile with previous findings that indicated a pathogenic role of mtDNA variants in NS

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

Cruise report FIGURE-CARING, RV/Atlantic Explorer, Cruise No. 2215, 21/7/2022 – 30/7/2022

The FIGURE-CARING cruise departed from Bermuda on 21st July 2022 towards the Gulf Stream. After a test station, we proceeded to sample two transects: ●North (crossing a cyclonic eddy and the Gulf Stream), 8 stations (8x2000m casts + 6x200m casts) ●South (crossing the Gulf Stream ~1º latitude below), 4 stations (4x1600m casts) Once the station transects were completed, we proceeded to repeat the North transect performing underway sampling at 6 kn navigation speed. We arrived back to Bermuda on 30th July 2022