Contabilidad de Costos: Implementacion de Contabilidad de Costos por Procesos en ls Fabricacion de Bloques de la Pyme Divino Niño para el Año 2014.

Desde sus inicios la contabilidad de costos ha sido una herramienta fundamental para la sistematización de las operaciones para la transformación de un producto y se puede clasificar en diversos tipos, ya sea por su naturaleza u objetivos. En este trabajo se enfatizó sobre el papel que esta juega dentro de las empresas meramente manufactureras que llevan consigo grandes volúmenes de producción, sin embargo esto no limita que su uso se extienda a procesos menos complejos, por tanto nuestro principal objetivo se orientó a proponer un sistemas basados en costos que se adapte a los procesos realizados por la BLOQUERA DIVINO NIÑO, además se enfatizó en las especificaciones establecidas en las NIIF para PYMES, ya que nuestro trabajo se desarrolla en este tipo de empresa, el cual es el marco de referencia a emplear. Primeramente se valoró la situación actual de la bloquera así también se conoció el proceso de fabricación de bloques en vista de la inexistencia de métodos de control de sus operaciones. Durante el estudio se determinaron los factores involucrados en el proceso como la mano de obra, material directo y costos indirectos, de igual forma su medición y clasificación mediante la valorización del entorno. Se prepararon proyecciones sobre las requisiciones de materiales necesarios para satisfacer la demanda de bloques que resulta ser variada durante el transcurso del año. Se estableció una estructura de costos en procesos que cumplió con los requerimientos tomando en cuenta los estándares establecidos. Finalmente, se elaboraron informes financieros y de costo en el que se muestra el resultado de las operaciones mediante cifras basadas en hechos real

Instrumental measurements of the texture of hard-boiled egg yolks enriched with different levéis of conjugated linoleic acid

There is increased interest in enhancing the conjugated linoleic acid (CLA) content of food products because of its potential health benefits. Inclusion of CLA in the diets of laying hens has led to the incorporation of CLA into eggs, changes in yolk fatty acid (FA) composition and non-acceptable greater firmness of hard-boiled egg yolks. This study was designed to develop instrumental tests to determine the texture characteristics of hard-boiled egg yolks obtained from hens fed diets supplemented with different levels of CLA and other fat sources. Two compression tests have established relationship between some FA levels added to diets and the firmness of boiled egg yolks. There were significant differences in the compression parameters among egg yolks from laying hens fed diets supplemented with 3 and 5 g kg-1 of CLA (without other fats in diet) and commercial egg yolks. Supplementations with 30 and 35 g kg-1 of high oleic sunflower oil (HOSO) in diets which included 3 g kg-1 of CLA, decreased compression parameters to levels similar to commercial eggs

Influência do gênero e da idade: satisfação no trabalho de profissionais da saúde

OBJECTIVE: to analyze the influence of gender and age on the quality of the professional lives of health care professionals at a university hospital. METHOD: a total of 546 professionals completed a general questionnaire that measured sociodemographic variables and evaluated job satisfaction using a scale adopted from the NTP 394 Job Satisfaction scale and translated into Spanish. RESULTS: overall, 77.2% of the professionals surveyed were satisfied with the work they perform. With regards to gender, we found overwhelming evidence of the feminization of practically all health care professions included in the study, with higher levels of job satisfaction among women than men. Regarding age, 20-30-year-olds and professionals over 61 years old showed higher satisfaction levels than did middle-aged professionals. Higher levels of dissatisfaction were reported by professionals between 41 and 50 years old. CONCLUSIONS: we were able to detect the influence of gender and age on the level of job satisfaction, finding significant associations between job satisfaction and both of these variables. Generally, women expressed more satisfaction than men, and elderly professionals showed higher satisfaction compared to younger professionals. Management policies should focus on taking action to correct the conditions that produce dissatisfaction among certain groups of employees.OBJETIVO: analizar la influencia del género y edad en la satisfacción de la vida laboral en los profesionales sanitarios de un Hospital Universitario. MÉTODO: la muestra quedó constituida por 546 profesionales, administrándose un cuestionario general con variables sociodemográficas y otro específico, el NTP 394 Satisfacción Laboral: escala general de satisfacción adaptada y validada al castellano. RESULTADOS: en general un 77,2% se encuentra satisfecho con el trabajo que desempeña. En relación al género, se evidencia la feminización de prácticamente todas las profesiones sanitarias sin excepción, quedando patente niveles de satisfacción superior en las mujeres. La edad, presenta niveles más elevados de satisfacción en profesionales de edades entre 20 y 30 años y en los mayores de 61; en contrapartida los niveles de insatisfacción se presentan en los profesionales de edades comprendidas entre 41 y 50 años. CONCLUSIONES: podemos delimitar la influencia del género y la edad en los niveles de satisfacción laboral, obteniéndose asociaciones significativas en ambas variables; respecto al género, las mujeres se muestran más satisfechas y en cuanto a la edad los profesionales de mayor edad muestran mayor satisfacción. Así, las líneas de gestión deben orientarse al establecimiento de acciones de mejora en aquellas variables que producen insatisfacción.OBJETIVO: analisar a influência do gênero e da idade na satisfação no trabalho de profissionais da saúde num hospital universitário. MÉTODO: a amostra foi constituída por 546 profissionais, aos quais foi administrado um questionário genérico, contendo variáveis sociodemográficas e um questionário específico, o NTP 394: Satisfação no Trabalho: Escala de Satisfação Global adaptada e validada para o castelhano. RESULTADOS: de modo geral, 77,2% da amostra manifestou estar satisfeita com o trabalho que realiza. Quanto ao gênero, foi evidenciada a feminização de praticamente todas as profissões em saúde, sem exceções, sendo que as mulheres manifestaram níveis mais elevados de satisfação. Com relação à idade, as faixas etárias que manifestaram os níveis mais elevados de satisfação foram entre 20 e 30 anos e acima de 61 anos. Em contrapartida, os profissionais entre 41 e 50 anos de idade apresentaram níveis de insatisfação. CONCLUSÕES: pode-se estabelecer a influência do gênero e da idade nos níveis de satisfação no trabalho da amostra estudada, visto que foram identificadas associações significativas. Em relação ao gênero, as mulheres manifestaram estar mais satisfeitas e, com respeito à idade, os maiores níveis de satisfação foram manifestos pelos participantes mais idosos. Sendo assim, as políticas de gestão devem focar na implantação de ações destinadas a melhorar as variáveis que se associam à insatisfação

Control de la Fusariosis vascular en clavel en el suroeste de España mediante la biodesinfección del suelo.

El presente trabajo presenta una evaluación de las alternativas no químicas al 1,3 dicloropropeno + cloropicrina (AGROC) usado para el control de la fusariosis vascular en clavel en campos experimentales del suroeste de España. Esta enfermedad ha sido un factor limitante en todas las regiones del mediterráneo para poder mantener el cultivo durante 2 años. Tiempo éste necesario para obtener un rendimiento económico aceptable. La desinfección del suelo está basada en el compostado de la materia orgánica, que combinada o no con la solarización, es agrupada bajo la denominación de biodesinfección. Los tratamientos evaluados fueron: compost de alperujo con o sin solarización (31días), compost de residuos post-cosecha de clavel y crisantemo con y sin solarización, compost de residuos post-cosecha de clavel y crisantemo + gallinaza con y sin solarización. La gravedad de la enfermedad y la producción de flores se evaluaron semanalmente durante los 2 años que duró el experimento. Los resultados mostraron que la biodesinfección del suelo utilizando compost de clavel y crisantemo + gallinaza + solarización confiere una aceptable protección contra la fusariosis vascular durante los 2 años que dura el cultivo. La producción fue significativamente mayor que en cualquier otro de los tratamientos. Los resultados además sugieren que la adición de la gallinaza y el uso del polietileno estándar de alta densidad (HDPE) de forma conjunta fueron el factor clave en el éxito de la desinfección. No hubo efecto de la solarización sola, posiblemente debido a la época en la cual se aplic

Effect of size and composition on the second harmonic generation from lithium niobate powders at different excitation wavelengths

INVESTIGACIÓN DESARROLLADA EN COLABORACIÓN DE RED TEMATICA PRODEP /SEP/MEXICOLiNbO3 microcrystalline systems, possessing almost stoichiometric composition, were produced by varying the temperature and time parameters in the annealing processes following a mechanochemical reaction of raw powders. SHG from these samples, detected for every fundamental wavelength in the range 800-1300 nm, and being maximal at a certain wavelength, λmax, for each sample, has been addressed to a random scattering of the induced nonlinear polarizations. Possible tuning of λmax could be ascribed to control of composition and grain size of the sample. Random orientation of the produced nanocrystallites was verified since no dependence for SHG intensity on incident polarization was observed.PAPIIT-UNAM through grant IN117116 Y “RED PRODEP-SEP Compuestos poliméricos propiedades y aplicaciones 2015-2016

Actual and Potential Distribution of Five Regulated Avocado Pests Across Mexico, Using the Maximum Entropy Algorithm

Este trabajo representa un aporte al conocimiento de los insectos barrenadores de frutos y ramas del aguacate, considerados como plagas de tipo cuarentenario en México que limitan la comercialización de frutos de aguacate en el mercado exterior, principalmente NorteamericaMexican avocado producers face phytosanitary barriers that limit the ability to ship avocados to foreign markets due to concerns about invasion by unwanted pests. The principal regulated pests are the big avocado seed weevil, Heilipus lauri Boheman; the small avocado seed weevils Conotrachelus aguacatae Barber and C. perseae Barber; the branch borer weevil, Copturus aguacatae Kissinger (all Coleoptera: Curculionidae); and the avocado seed moth, Stenoma catenifer Walsingham (Lepidoptera: Elachistidae). In Mexico, distribution information of these pests is largely based on a slow integration of the geographic data. This study was conducted to determine the potential distribution of these 5 insect pests in Mexican avocadogrowing areas by using the maximum entropy algorithm. Distributional data of these insects were obtained from scientific literature, databases, and field collection, and incorporated into the MaxEnt model using 19 global climatic variables and elevation data. Distributional models for Mexico, and geographic interaction with avocado-growing areas of the country, were calculated. Conoctrachelus aguacatae, C. perseae, Copturus aguacatae, and H. lauri showed similar environmental suitability patterns in Mexico, with a potential distribution from central to southern Mexico. High suitability was projected principally in the Trans-Mexican Volcanic Belt and surrounding biogeographic provinces. Stenoma catenifer exhibited an irregular environmental suitability pattern, with preference for western Mexico. Altitude, isothermality, and seasonality of precipitation were the variables that most influenced potential distribution of analyzed species. Geographic interaction with avocado-growing areas ranged from wider (Conoctrachelus aguacatae, C. perseae, Copturus aguacatae, and S. catenifer) to narrow or irregular (H. lauri), but the last species has the potential to invade new geographic areas. For the first time, the geographic distribution of these 5 insect pests was determined based on environmental suitability and their geographic interaction with avocados. These data could support development of management strategies throughout the country, and help focusing surveys and control tactics

Characterization of methicillin-resistant Staphylococcus aureus strains colonizing the nostrils of Spanish children

Objective: To characterize the Staphylococcus aureus strains colonizing healthy Spanish children. Methods: Between March and July 2018, 1876 Spanish children younger than 14 years attending primary healthcare centers were recruited from rural and urban areas. Staphylococcus aureus colonization of the anterior nostrils was analyzed. MecA and mecC genes, antibiotic susceptibility, and genotyping according to the spa were determined in all strains, and the following toxins were examined: Panton-Valentine leucocidin (pvl), toxic shock syndrome toxin (tst), and exfoliative toxins (eta, etb, etd). Multilocus sequence typing (MLST) and staphylococcal cassette chromosome (SCCmec) typing were performed on methicillin-resistant Staphylococcus aureus (MRSA) strains, as well as pulsed-field gel electrophoresis (PFGE). Results: 619 strains were isolated in 1876 children (33%), and 92% of them were sent for characterization to the Spanish National Centre of Microbiology (n = 572). Twenty (3.5%) of these strains were mecA-positive. Several spa types were detected among MRSA, being t002 the most frequently observed (30%), associating with SCCmec IVc. Among MSSA, 33% were positive for tst, while only 0.73% were positive for pvl. The 20 MRSA strains were negative for pvl, and 6 (30%) harbored the tst gene. Conclusions: methicillin-resistant Staphylococcus aureus nasal colonization in Spanish children is rare, with t002 being the most observed spa type, associated with SCCmec IVc. None of the MRSA strains produced pvl, but up to 30% of S. aureus strains were positive for tst.Sociedad Española Infectologia Pediatrica, Grant/Award Number: José María Corretger. Grant 2018; Spanish Association of Paediatric Primary Care, Grant/Award Number: Grant 2018; European Society for Paediatric Infectious Diseases, Grant/Award Number: Small Grant Award 2018; Instituto de Salud Carlos III, Grant/Award Number: PI18CIII/00372S

¿Contienen los preparados microbiológicos para usos en hortícolas lo que indican sus etiquetas?

La homologación en los países más industrializados es un obstáculo para la comercialización de biopesticidas. Para evitar tan complejo proceso, el término bioestimulantes parece ser la denominación que los acoge con menos complicación de registro. En esta comunicación se recoge el análisis de 9 preparados microbiológicos remitidos por empresas distribuidoras y por técnicos de cooperativas. La pregunta fue siempre la misma: ¿contienen lo que indica la etiqueta del envase?. Ocho de los preparados indicaban en su etiqueta un número concreto (concentración) de unidades formadoras de colonias de un hongo antagonista (materia activa) y una indicaba la concentración de un hongo endomicorrícico. Los análisis se ajustaron a los tipos de hongos prescritos en investigación para éstos. Los resultados pusieron en evidencia que en ninguno de los casos su contenido microbiológico se ajustaba a lo indicado en la etiqueta. En la mayoría, existían otros microorganismos no expresados en la etiqueta, en igual o mayor concentración que el hongo indicado

Notas para la interpretación de la utilidad de los análisis para hongos fitopatógenos en suelos y sustratos para usos agrícolas

Interpretación de la utilidad de los análisis para hongos fitopatógenos en suelos y sustratos para usos agrícola

Staphylococcus aureus Nasal Colonization in Spanish Children. The COSACO Nationwide Surveillance Study

Objective: To assess the prevalence and risk factors for S. aureus and methicillin-resistant S. aureus (MRSA) nasal colonization in Spanish children. Methods: Cross-sectional study of patients <14 years from primary care centers all over Spain. Clinical data and nasal aspirates were collected from March to July 2018. Results: A total of 1876 patients were enrolled. Prevalence of S. aureus and MRSA colonization were 33% (95% CI 30.9-35.1) and 1.44% (95% CI 0.9-2), respectively. Thirty-three percent of the children (633/1876) presented chronic conditions, mainly atopic dermatitis, asthma and/or allergy (524/633). Factors associated with S. aureus colonization were age ≥5 years (OR 1.10, 95% CI 1.07-1.12), male sex (OR 1.43, 95% CI 1.17-1.76), urban setting (OR 1.46, 95% CI 1.08-1.97) and the presence of asthma, atopic dermatitis or allergies (OR 1.25; 95% CI: 1.093-1.43). Rural residence was the only factor associated with MRSA colonization (OR 3.62, 95% CI 1.57-8.36). MRSA was more frequently resistant than methicillin-susceptible S. aureus to ciprofloxacin [41.2% vs 2.6%; p<0.0001], clindamycin [26% vs 16.9%; p=0.39], and mupirocin [14.3% vs 6.7%; p=0.18]. None of the MRSA strains was resistant to tetracycline, fosfomycin, vancomycin or daptomycin. Conclusions: The main risk factors for S. aureus colonization in Spanish children are being above five years of age, male gender, atopic dermatitis, asthma or allergy, and residence in urban areas. MRSA colonization is low, but higher than in other European countries and is associated with rural settings.This study has been supported by The Spanish Ministry of Science and Innovation – Instituto de Salud Carlos III, and Fondos FEDER of the EU, Grant Nº PI18CIII/00372 [Fondo de Investigaciones Sanitarias-Spanish Health Research Fund (ISCIII)]; Grant Award “Jose María Corretger” from the Spanish Society for Pediatric Infectious Diseases; Grant Research Award from the Spanish Association of Pediatric Primary Care; and a Small Grant Award from the European Society for Pediatric Infectious Diseases.S