Control Interno y su Incidencia en el Costo Laboral de La Empresa Juegos Borgoño SAC Lurín 2015

El presente trabajo de investigación tuvo como finalidad demostrar que con la implementación de un sistema de control interno con el departamento de recursos humanos en la empresa Juegos Borgoño S.A.C Lurín 2015, se podrá detectar tipos de inconsistencias en el costo laboral, además de una toma de decisión inmediata para la solución de la misma. Específicamente el problema surge en el periodo 2015, se contaba con una contabilidad externa, el personal administrativo enviaba información y documentación del personal. Con el pasar de tiempo se encontró las irregularidades, el motivo principal fue que no se contó con un personal capacitado para realizar el seguimiento de las asistencias del personal operativo, pues no contaba con mucho conocimiento respecto de la ley del Régimen Laboral de Actividad Privada - Decreto Legislativo 728 Trabajadores del Sector Privado para poder realizar dichos cálculos, ejemplo: control de asistencia del personal operativo, calcular horas extras, bonificaciones, etc. Manifestándose el malestar del personal operativo en cuanto al pago de sus remuneraciones, pues al no tener el personal capacitado la información enviada era errónea afectando así la entrega de información al contador para poder realizar el cálculo de remuneración al personal operativo y proceder al pago. Para solucionar toda esta problemática se propone adicionar un departamento de recursos humanos con profesionales idóneos e implementar adecuadas técnicas de un control interno y ejercer una supervisión permanente para poder realizar procedimientos adecuados en la empresa Juegos Borgoño SAC y evitar el elevado costo laboralThis research aimed to demonstrate that with the implementation of a system of internal control with the department of human resources in the company Juegos Borgoño SAC Lurín 2015, it will be possible to detect types of inconsistencies in the labor cost, in addition to a immediate decision for the solution of the same. Specifically the problem arose in the period 2015, external accounting was available, administrative staff sent information and documentation of staff. With the passing of time the irregularities were found, the main reason was that was not available trained personnel to monitor the assistance of operating personnel, since it did not have much knowledge about the law of the Labor Scheme Private Activity - Legislative Decree 728 Private Sector Workers to be able to perform such calculations, for example: control of attendance of operating personnel, calculate overtime, bonuses, etc. Manifesting the discomfort of operational staff regarding payment of their wages because they do not have the trained personnel information sent was wrong thus affecting the delivery of information to the accountant to perform the calculation of operational staff compensation and settle. To solve all this problem it is proposed to add a human resources department with suitable professionals and to implement adequate techniques of an internal control and to exercise a permanent supervision to be able to carry out adequate procedures in the company Juegos Borgoño SAC and to avoid the high labor cost.Trabajo de investigació

Neonatal, infant, and under-5 mortality and morbidity burden in the Eastern Mediterranean region: findings from the Global Burden of Disease 2015 study

Objectives Although substantial reductions in under-5 mortality have been observed during the past 35 years, progress in the Eastern Mediterranean Region (EMR) has been uneven. This paper provides an overview of child mortality and morbidity in the EMR based on the Global Burden of Disease (GBD) study. Methods We used GBD 2015 study results to explore under-5 mortality and morbidity in EMR countries. Results In 2015, 755,844 (95% uncertainty interval (UI) 712,064–801,565) children under 5 died in the EMR. In the early neonatal category, deaths in the EMR decreased by 22.4%, compared to 42.4% globally. The rate of years of life lost per 100,000 population under 5 decreased 54.38% from 177,537 (173,812–181,463) in 1990 to 80,985 (76,308–85,876) in 2015; the rate of years lived with disability decreased by 0.57% in the EMR compared to 9.97% globally. Conclusions Our findings call for accelerated action to decrease child morbidity and mortality in the EMR. Governments and organizations should coordinate efforts to address this burden. Political commitment is needed to ensure that child health receives the resources needed to end preventable deaths

Global burden of 369 diseases and injuries in 204 countries and territories, 1990–2019: a systematic analysis for the Global Burden of Disease Study 2019

Background: In an era of shifting global agendas and expanded emphasis on non-communicable diseases and injuries along with communicable diseases, sound evidence on trends by cause at the national level is essential. The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) provides a systematic scientific assessment of published, publicly available, and contributed data on incidence, prevalence, and mortality for a mutually exclusive and collectively exhaustive list of diseases and injuries. Methods: GBD estimates incidence, prevalence, mortality, years of life lost (YLLs), years lived with disability (YLDs), and disability-adjusted life-years (DALYs) due to 369 diseases and injuries, for two sexes, and for 204 countries and territories. Input data were extracted from censuses, household surveys, civil registration and vital statistics, disease registries, health service use, air pollution monitors, satellite imaging, disease notifications, and other sources. Cause-specific death rates and cause fractions were calculated using the Cause of Death Ensemble model and spatiotemporal Gaussian process regression. Cause-specific deaths were adjusted to match the total all-cause deaths calculated as part of the GBD population, fertility, and mortality estimates. Deaths were multiplied by standard life expectancy at each age to calculate YLLs. A Bayesian meta-regression modelling tool, DisMod-MR 2.1, was used to ensure consistency between incidence, prevalence, remission, excess mortality, and cause-specific mortality for most causes. Prevalence estimates were multiplied by disability weights for mutually exclusive sequelae of diseases and injuries to calculate YLDs. We considered results in the context of the Socio-demographic Index (SDI), a composite indicator of income per capita, years of schooling, and fertility rate in females younger than 25 years. Uncertainty intervals (UIs) were generated for every metric using the 25th and 975th ordered 1000 draw values of the posterior distribution. Findings: Global health has steadily improved over the past 30 years as measured by age-standardised DALY rates. After taking into account population growth and ageing, the absolute number of DALYs has remained stable. Since 2010, the pace of decline in global age-standardised DALY rates has accelerated in age groups younger than 50 years compared with the 1990–2010 time period, with the greatest annualised rate of decline occurring in the 0–9-year age group. Six infectious diseases were among the top ten causes of DALYs in children younger than 10 years in 2019: lower respiratory infections (ranked second), diarrhoeal diseases (third), malaria (fifth), meningitis (sixth), whooping cough (ninth), and sexually transmitted infections (which, in this age group, is fully accounted for by congenital syphilis; ranked tenth). In adolescents aged 10–24 years, three injury causes were among the top causes of DALYs: road injuries (ranked first), self-harm (third), and interpersonal violence (fifth). Five of the causes that were in the top ten for ages 10–24 years were also in the top ten in the 25–49-year age group: road injuries (ranked first), HIV/AIDS (second), low back pain (fourth), headache disorders (fifth), and depressive disorders (sixth). In 2019, ischaemic heart disease and stroke were the top-ranked causes of DALYs in both the 50–74-year and 75-years-and-older age groups. Since 1990, there has been a marked shift towards a greater proportion of burden due to YLDs from non-communicable diseases and injuries. In 2019, there were 11 countries where non-communicable disease and injury YLDs constituted more than half of all disease burden. Decreases in age-standardised DALY rates have accelerated over the past decade in countries at the lower end of the SDI range, while improvements have started to stagnate or even reverse in countries with higher SDI. Interpretation: As disability becomes an increasingly large component of disease burden and a larger component of health expenditure, greater research and developm nt investment is needed to identify new, more effective intervention strategies. With a rapidly ageing global population, the demands on health services to deal with disabling outcomes, which increase with age, will require policy makers to anticipate these changes. The mix of universal and more geographically specific influences on health reinforces the need for regular reporting on population health in detail and by underlying cause to help decision makers to identify success stories of disease control to emulate, as well as opportunities to improve. Funding: Bill & Melinda Gates Foundation. © 2020 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licens

Global age-sex-specific fertility, mortality, healthy life expectancy (HALE), and population estimates in 204 countries and territories, 1950-2019 : a comprehensive demographic analysis for the Global Burden of Disease Study 2019

Background: Accurate and up-to-date assessment of demographic metrics is crucial for understanding a wide range of social, economic, and public health issues that affect populations worldwide. The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2019 produced updated and comprehensive demographic assessments of the key indicators of fertility, mortality, migration, and population for 204 countries and territories and selected subnational locations from 1950 to 2019. Methods: 8078 country-years of vital registration and sample registration data, 938 surveys, 349 censuses, and 238 other sources were identified and used to estimate age-specific fertility. Spatiotemporal Gaussian process regression (ST-GPR) was used to generate age-specific fertility rates for 5-year age groups between ages 15 and 49 years. With extensions to age groups 10–14 and 50–54 years, the total fertility rate (TFR) was then aggregated using the estimated age-specific fertility between ages 10 and 54 years. 7417 sources were used for under-5 mortality estimation and 7355 for adult mortality. ST-GPR was used to synthesise data sources after correction for known biases. Adult mortality was measured as the probability of death between ages 15 and 60 years based on vital registration, sample registration, and sibling histories, and was also estimated using ST-GPR. HIV-free life tables were then estimated using estimates of under-5 and adult mortality rates using a relational model life table system created for GBD, which closely tracks observed age-specific mortality rates from complete vital registration when available. Independent estimates of HIV-specific mortality generated by an epidemiological analysis of HIV prevalence surveys and antenatal clinic serosurveillance and other sources were incorporated into the estimates in countries with large epidemics. Annual and single-year age estimates of net migration and population for each country and territory were generated using a Bayesian hierarchical cohort component model that analysed estimated age-specific fertility and mortality rates along with 1250 censuses and 747 population registry years. We classified location-years into seven categories on the basis of the natural rate of increase in population (calculated by subtracting the crude death rate from the crude birth rate) and the net migration rate. We computed healthy life expectancy (HALE) using years lived with disability (YLDs) per capita, life tables, and standard demographic methods. Uncertainty was propagated throughout the demographic estimation process, including fertility, mortality, and population, with 1000 draw-level estimates produced for each metric. Findings: The global TFR decreased from 2·72 (95% uncertainty interval [UI] 2·66–2·79) in 2000 to 2·31 (2·17–2·46) in 2019. Global annual livebirths increased from 134·5 million (131·5–137·8) in 2000 to a peak of 139·6 million (133·0–146·9) in 2016. Global livebirths then declined to 135·3 million (127·2–144·1) in 2019. Of the 204 countries and territories included in this study, in 2019, 102 had a TFR lower than 2·1, which is considered a good approximation of replacement-level fertility. All countries in sub-Saharan Africa had TFRs above replacement level in 2019 and accounted for 27·1% (95% UI 26·4–27·8) of global livebirths. Global life expectancy at birth increased from 67·2 years (95% UI 66·8–67·6) in 2000 to 73·5 years (72·8–74·3) in 2019. The total number of deaths increased from 50·7 million (49·5–51·9) in 2000 to 56·5 million (53·7–59·2) in 2019. Under-5 deaths declined from 9·6 million (9·1–10·3) in 2000 to 5·0 million (4·3–6·0) in 2019. Global population increased by 25·7%, from 6·2 billion (6·0–6·3) in 2000 to 7·7 billion (7·5–8·0) in 2019. In 2019, 34 countries had negative natural rates of increase; in 17 of these, the population declined because immigration was not sufficient to counteract the negative rate of decline. Globally, HALE increased from 58·6 years (56·1–60·8) in 2000 to 63·5 years (60·8–66·1) in 2019. HALE increased in 202 of 204 countries and territories between 2000 and 2019

Control Interno y su Incidencia en el Costo Laboral de La Empresa Juegos Borgoño SAC Lurín 2015

This research aimed to demonstrate that with the implementation of a system of internal control with the department of human resources in the company Juegos Borgoño SAC Lurín 2015, it will be possible to detect types of inconsistencies in the labor cost, in addition to a immediate decision for the solution of the same. Specifically the problem arose in the period 2015, external accounting was available, administrative staff sent information and documentation of staff. With the passing of time the irregularities were found, the main reason was that was not available trained personnel to monitor the assistance of operating personnel, since it did not have much knowledge about the law of the Labor Scheme Private Activity - Legislative Decree 728 Private Sector Workers to be able to perform such calculations, for example: control of attendance of operating personnel, calculate overtime, bonuses, etc. Manifesting the discomfort of operational staff regarding payment of their wages because they do not have the trained personnel information sent was wrong thus affecting the delivery of information to the accountant to perform the calculation of operational staff compensation and settle. To solve all this problem it is proposed to add a human resources department with suitable professionals and to implement adequate techniques of an internal control and to exercise a permanent supervision to be able to carry out adequate procedures in the company Juegos Borgoño SAC and to avoid the high labor cost.Trabajo de investigaciónEl presente trabajo de investigación tuvo como finalidad demostrar que con la implementación de un sistema de control interno con el departamento de recursos humanos en la empresa Juegos Borgoño S.A.C Lurín 2015, se podrá detectar tipos de inconsistencias en el costo laboral, además de una toma de decisión inmediata para la solución de la misma. Específicamente el problema surge en el periodo 2015, se contaba con una contabilidad externa, el personal administrativo enviaba información y documentación del personal. Con el pasar de tiempo se encontró las irregularidades, el motivo principal fue que no se contó con un personal capacitado para realizar el seguimiento de las asistencias del personal operativo, pues no contaba con mucho conocimiento respecto de la ley del Régimen Laboral de Actividad Privada - Decreto Legislativo 728 Trabajadores del Sector Privado para poder realizar dichos cálculos, ejemplo: control de asistencia del personal operativo, calcular horas extras, bonificaciones, etc. Manifestándose el malestar del personal operativo en cuanto al pago de sus remuneraciones, pues al no tener el personal capacitado la información enviada era errónea afectando así la entrega de información al contador para poder realizar el cálculo de remuneración al personal operativo y proceder al pago. Para solucionar toda esta problemática se propone adicionar un departamento de recursos humanos con profesionales idóneos e implementar adecuadas técnicas de un control interno y ejercer una supervisión permanente para poder realizar procedimientos adecuados en la empresa Juegos Borgoño SAC y evitar el elevado costo labora

Machine learning of reverse transcription signatures of variegated polymerases allows mapping and discrimination of methylated purines in limited transcriptomes

International audienceReverse transcription (RT) of RNA templates containing RNA modifications leads to synthesis of cDNA containing information on the modification in the form of misincorporation, arrest, or nucleotide skipping events. A compilation of such events from multiple cDNAs represents an RT-signature that is typical for a given modification, but, as we show here, depends also on the reverse transcriptase enzyme. A comparison of 13 different enzymes revealed a range of RT-signatures, with individual enzymes exhibiting average arrest rates between 20 and 75%, as well as average misincorporation rates between 30 and 75% in the read-through cDNA. Using RT-signatures from individual enzymes to train a random forest model as a machine learning regimen for prediction of modifications, we found strongly variegated success rates for the prediction of methylated purines, as exemplified with N1-methyladenosine (m1A). Among the 13 enzymes, a correlation was found between read length, misincorporation, and prediction success. Inversely, low average read length was correlated to high arrest rate and lower prediction success. The three most successful polymerases were then applied to the characterization of RT-signatures of other methylated purines. Guanosines featuring methyl groups on the Watson-Crick face were identified with high confidence, but discrimination between m1G and m22G was only partially successful. In summary, the results suggest that, given sufficient coverage and a set of specifically optimized reaction conditions for reverse transcription, all RNA modifications that impede Watson-Crick bonds can be distinguished by their RT-signature