Estructura del Sistema Contable en la Empresa Agro- Industrial Valdivia S.A, Municipio de San Isidro, departamento de Matagalpa, en el II Semestre del año 2016

La presente investigación tiene como propósito de evaluar la estructura del Sistema Contable en la empresa Agro- Industrial Valdivia S.A, en el municipio de San Isidro, departamento de Matagalpa, en el II Semestre del año 2016 Los Sistemas Contables están constituidos por el conjunto de métodos y procedimientos que se emplean en una actividad económica para registrar las operaciones y reportar sus efectos La importancia de los Sistemas Contables dentro de las empresas es fundamental, ya que este es el que permite llevar un buen control de las negociaciones mercantiles y financieras, además de satisfacer la imperante necesidad de información para así obtener mayor productividad y aprovechamientos de los recursos .En la actualidad hoy en día todas las empresas que se dedican a una actividad económica, sobre todo las empresas Agropecuarias e industriales requieren de Sistemas Contables, ya que si no hacemos uso de ellos es imposible llevar un buen control de todas las operaciones y transacciones financieras de una entidad. No obstante es por eso que todas estas empresas se auxilien por tener un Sistemas Contables que estén programados por una computadora, de acuerdo a su actividad comercial, en el cual les ayuda a obtener buenos resultados económicos y decisiones financieras La empresa Agro-Industrial Valdivia S.A ejecuta un Sistema Contable llamado Mónica 8.5, que está de acuerdo a su actividad económica y que es muy eficiente porque les brinda de obtener Estados Financieros de manera oportuna y tomar decisiones, en el transcurso del trabajo el cual les satisface en los registros de las operaciones, no cuenta un manual organizacional, la finalidad de esto se considera una debilidad a la misma vez alternativas para la empresa para que así tenga un buen rendimiento en cuanto a su negoci

Comparación De La Eficiencia De Lombricompost Usando Eisenia Foetida En Dos Tipos De Sustrato Para Mejorar La Calidad Del Suelo

El presente trabajo de investigación, titulado “COMPARACIÓN DE LA EFICIENCIA DE LOMBRICOMPOST USANDO Eisenia foetida EN DOS TIPOS DE SUSTRATO PARA MEJORAR LA CALIDAD DEL SUELO”, busca comparar la eficiencia de lombricompost sobre dos sustratos usando una especie de lombriz, capaz de poder degradar la materia orgánica. El trabajo de campo se desarrollo en la Institución educativa “Angelitos de Jesús”, desde el 10 de junio del presente año, con un areá total de 12 de la huerta del colegio y como muestra de estudio fue de 6 Este trabajo integra seis capítulos: La introducción, el cual comprende la realidad problemática, los trabajos previos, teorias relacionadas al tema, la justificación, la hipotesis, y objetivos; luego el método, en el cual se describe que el diseño es no experimental, Longitudinal, tipo descriptivo, ya que por medio de análisis, observación, comparación y descripción de las variables se estableció las diferencias físicoquímicas de los sustratos, la técnicas de recolección de datos y la validación estuvó a cargo de expertos del laboratorio de aguas y suelos de la estación experimental VISTA FLORIDA del Instituto Nacional de Innovación Agraria (INIA). Los resultados demostraron que al comparar los dos sustratos no hay mucha diferencia, por haber recibido el mismo tratamiento, pero sí, que el sustrato con estiércol de vaca presentó mejores valores químicos sobre el suelo salino, que el sustrato con estiércol de caballo. Finalmente se llego a la conclusión de que ambos sustratos son buenos para el suelo, y que a pesar de haber tenido los mismos cuidados y la misma procedencia, uno presentó mejores resultados

Neurobehavioral changes in people with post-stroke aphasia

At present, research on neurobehavioral disorders in people with post-stroke aphasia is scarce, especially in Spanish. The objective of this study is to design a new scale on neurobehavioral change, the Scale of Neurobehavioral Affectation in Aphasia (EANA, in Spanish) and to evaluate 14 people affected by chronic post-stroke aphasia (mean age: 51/ DT: 7.2) together with their main informants. At the same time, psychiatric (Neuropsychiatric Inventory, Hospital Anxiety and Depression Scale, Stroke Aphasic Depression Questionnaire), cognitive (Mini Mental State examination, Informer Test) and functional instruments (Stroke and Aphaisa Quality of Life Scale and Barthel Index) have been used to provide a multidimensional description of the affected persons. The results show statistically significant neurobehavioral changes in multiple domains. According to the EANA, those affected with post-stroke aphasia communicate with less frequently, show more introversion, shyness, dependence and apathy, behave in a more infantile manner ("makes me grimaces"), in addition to showing heightened anxiety and impulsivity. Finally, the informants report more aggressive acts, both verbal (insults) and physical (throwing objects, hitting both objects as persons), that did not occur before the stroke. According to the psychiatric instruments, many of the affected cope with anxiety, agitation and apathy, as well as mild depression. At a cognitive level, affected individuals show mild to moderate deficits, especially in working memory and temporal orientation. Functionally most individuals maintain a medium-high level of functional independence in daily activities. These findings support the inclusion of recommendations for the routine assessment and management of neurobehavioral changes to help optimize long-term recovery in people with stroke and aphasia.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Aphasia with anatomical isolation of the language area: A reanalysis on the light of modern neuroimaging techniques

Introduction : Goldstein (1948) and Geschwind (1968), based in data derived from anatomical post-mortem studies, postulated that the disconnection of the perisylvian language areas (PSLA) from other cortical areas was responsible for impairments in spontaneous speech and language comprehension with preservation of verbal repetition and echolalia (isolation of speech area). Nevertheless, other mechanisms (right hemisphere or bilateral hypotheses) underlying echolalic repetition have been proposed. Herein, we examined the structure and function of the PSLAs in two cases of aphasia with echolalic repetition and isolation of the left PSLA. Methods : Two patients with chronic post-stroke aphasia associated to isolation of the left PSLA were studied. Both patients underwent cognitive-language assessment and multimodal imaging. In patient 1 (p1), structural MRI, diffusion tensor imaging (DTI), functional MRI (fMRI) during repetition of words and non-words, resting state fMRI (rsfMRI) were acquired, whereas only structural MRI was performed in patient 2 (p2). The Tractotron software was used to examine the severity of disconnection in each language-related white matter tract in both patients. We quantified the severity of the disconnection by measuring the proportion of each tract that was affected. 18FDG-PET was also acquired in both patients. Results : P1 had a mixed transcortical aphasia and p2 had a transcortical sensory/anomic aphasia. In both, the MRI showed separate left anterior and posterior lesions with relative preservation of the PSLA. In both, 18FDG-PET revealed significant decrements of metabolic activity in areas of the left PSLA, although some parts showed normal metabolic activity. In p1 the left arcuate fasciculus (AF) and the inferior fronto-occipital fasciculi (IFOF) could not be reconstructed. fMRI showed perilesional activity in the left hemisphere and increased activity in the right during word repetition. rsfMRI showed compensatory activity in both hemispheres (right greater than left). Analysis with the Tractotron software revealed disconnection of both the AF and the IFOF in the left hemisphere of both patients. Discussion : Although some parts of the left PSLA had preserved metabolic activity in both patients, our neuroimaging data revealed that preserved repetition ability did not rely exclusively on the residual activity of the left PSLA. In support, the connectivity between different components of the left PSLA was severely affected. This coupled with the increased metabolic activity of the right PSLA supports the bilateral hypothesis of residual repetition in transcortical aphasias. References : Goldstein, K. (1948). Language and Language Disturbances. Geschwind, et al. (1968). Neuropsychologia 6, 327–340.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Beneficial effects of pharmacological treatment in post-stroke dynamic aphasia: a behavioural and neuroimaging study

Introduction : Dynamic Aphasia (DA) is a rare form of language disorder characterized by reduced spontaneous speech with preservation of other language functions. Two types of DA have been described: language-specific type (type I DA) and domain-general type (type II DA). In type I DA, deficits are selective for word and sentence generation, whereas in type II DA impairments affect discourse generation, narrative, fluency, and non-verbal generation tasks. There is little information on the treatment of DA. Although treatment with a cognitive enhancing drug (bromocriptine) improved outcome in previous studies, pharmacological interventions combining two drugs acting on other neurotransmitter systems in DA have not been reported so far. Methods : We report an open-label pharmacological single case study (n = 1) in a male patient with a chronic type I/II DA secondary to an ischemic infarction in the left fronto-opercular and insular regions. After baseline evaluation, the patient received donepezil 5 mg/day (2 months), donepezil 10 mg/day (2 months), donepezil 10 mg/day plus memantine 20 mg/day (4½ months) followed by a washout period (1½ months). No speech-language therapy was used. A comprehensive cognitive and language evaluation was carried out at baseline and at different endpoints. 18FDG-PET was performed at the four timepoints. Results : Donepezil (5 mg/day) significantly improved type I DA features (normalization of verbs generation, p = 0.01), whereas donepezil (10 mg/day) improved some type II features (normalizing spontaneous speech, verbal fluency and improving generation of novel thoughts, p = 0.004), along with improvement of executive-attentional functioning. Combined therapy further enhanced cognitive function, but did not additionally improved DA. 18 FDG-PET revealed significant reductions of perilesional hypometabolic activity mainly after donepezil (10 mg/day) and washout. Discussion : Treatment with donepezil improved language deficits in a patient with chronic post-stroke type I/II DA. Combined therapy (donepezil plus memantine) further enhanced executive-attentional functioning. Beneficial changes were associated with improvements in perilesional metabolic activity. References : Luria AR et al.Acta Neurologica et Psychiatrica (1967). Robinson G et al. Brain (1998). Keywords : Language; patients; single case study; adults; cerebrovascular; behavioural, functional imaging.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

“Need to know” and the right temporal lobe: Impaired access to semantic knowledge in acquired obsessive-compulsive disorder?

Introduction : Idiopathic obsessive-compulsive disorder (I-OCD) has been linked to abnormalities in corticostriatal circuits. Few studies have examined if the same structures are also responsible of acquired OCD (A-OCD) or if damage to anatomically-connected brain regions (e.g., temporal lobes) are also implicated in its pathogenesis. Additionally, there are some discrete obsessive-compulsive (OC) symptoms that by virtue of their presumed low occurrence and difficultly of categorization have received less attention. Amongst these, one intriguing and potentially severe type of obsessive thinking is the so-called “need to know” (NtK), a strong drive to know and obtain given information. In some patients this specific symptom, presumably resulting from impaired access to conceptual knowledge for specific verbal information (proper names, names of places), may be the principal or major feature of OCD symptomatology. We here report the cases of two male patients who developed “NtK” as the only OC symptomatology in association with malignant neoplasms involving the right temporal lobe and connected corticostriatal circuits. Methods : We used Tractotron and Disconnectome map softwares in order to identify the regions of white matter damage overlap across both patients and the proportion of damage (lesion load) of each tract of interest for each patient. We quantified the severity of the disconnection by measuring the proportion of each tract of interest to be affected by each patient´s lesion by using Tractotron software. Additionally, Positron Emission Tomography was used in order to study metabolic abnormalities. The tracts of interest were: the uncinate fasciculus, the anterior commissure, the anterior thalamic radiations, the inferior fronto-occipital fasciculus and the inferior longitudinal fasciculus. Results : There was a high overlap across brain lesions in patients 1 and 2. There was also a high overlap between areas that were affected (disconnected) due to the lesion. As expected, all the a priori selected pathways in the right hemisphere were affected since they cross the anterior part of the temporal lobe. Disconnection maps and metabolic changes in our patients suggest that the expression of OC symptoms underpinned by a semantic deficit due to right temporal damage is secondary to involvement of the uncinate fasciculus linking the temporal pole with the orbitofrontal cortex. Discussion : Data from the present study concur with previous research on A-OCD and current findings in I-OCD which suggest that the temporal lobes participate in the phenomenological expression of OCD. Also, patients with lesions in the anterior temporal lobe are prone to show a specific “Need to Know” symptoms phenomenologically similar to patients with semantic dementia in later stages. The expression of OC symptoms underpinned by a semantic deficit because of anterior right temporal lobe lesion, are due to a disconnection of the uncinate fasciculus and the orbitofrontal cortex. Further research about the neurological underpinnings of specific OCD subtypes, its evaluation and treatment, are essential. References : Berthier ML et al. Neurology. (1996) 47: 353–61. Huey E et al. J Neuropsych Clin Neurosci (2008). 20(4):390-408 Keywords : Emotions & Social Cognition; patients; single case study; adults; psychiatric; lesion mapping, behavioural.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Towards a tailored approach to neuroplasticity enhancement based on brain and behavioral predictors of language learning success

Individual differences in the functional and morphological architecture of the dorsal and ventral language pathways may explain part of the variability observed in the ability to learn new words in healthy population and in language recovery of persons with aphasia (PWA). The traditional gold-standard of aphasia rehabilitation is speech and language therapy (SLT), yet in many cases its effectiveness is limited and aphasic subjects are left with enduring deficits. More recent studies suggest that benefits of SLT can be boosted by the use of additional therapeutic approaches such as transcranial direct current stimulation (tDCS). The present project seeks to identify brain and cognitive predictors of treatment response that guide the choice of the language pathway (i.e. dorsal or ventral) and hemisphere (left or right) that must be potentiated to maximize individual benefits. For this, the implication of the dorsal and ventral pathways will be modulated with two validated word-learning tasks: phonological word-learning task and contextual word-learning task. Further, the activity of the left or right cerebral hemispheres will be modulated by using 3different tDCS conditions. This project will be implemented through two studies in two different samples: (i) 30 healthy adults, and (ii) 10 PWA. Each subject will participate in 3 sessions separated by a week. In each session, subjects will receive a different tDCS stimulation condition and will be required to perform the two learning tasks. A magnetic resonance imaging session will be acquired at baseline to obtain structural and functional information. The results of this project will provide helpful hints for making decision in the selection of therapeutic algorithms for tDCS as well as for the selection of tailor-made SLT for aphasic individuals.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Ecolalia mitigada y conducta de aproximación: plasticidad compensatoria en los circuitos cerebrales de lenguaje

Introducción. Las descripciones tradicionales de afasia atribuyen las alteraciones lingüísticas a daño de tejido cerebral, principalmente en el hemisferio izquierdo. Esta es una explicación lógica para aquellos síntomas que implican alteración de las funciones lingüísticas previas (capacidad de comprensión reducida, anomia, etc.). Sin embargo, los síntomas caracterizados por errores (parafasias, perseveraciones, etc.) o repetición verbal excesiva (ecolalia), no pueden emanar de áreas totalmente disfuncionales. Dentro de estos, hay dos síntomas que se observan con frecuencia en personas con afasia (PcA): conduite d´approach (aproximaciones sucesivas a la palabra objetivo, [CdA]) y ecolalia mitigada (EM). Objetivo. Explorar los mecanismos funcionales y estructurales que sustentan la CdA y EM, y cómo estos se relacionan con cambios plásticos dentro de la red del lenguaje. Para este fin, presentamos datos comportamentales y de neuroimagen de 3 PcA crónica. El paciente 1 presentaba un lenguaje caracterizada por múltiples instancias de CdA, el paciente 2 presentaba predominantemente EM y el paciente 3 instancias de ambos síntomas. Conclusiones. La CdA parece reflejar actividad de la vía ventral del lenguaje tras daño de la vía dorsal, mientras que la EM refleja hiperactividad de la vía dorsal en un intento por compensar un daño en la vía ventral.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Is the emergence of speech errors in chronic post-stroke aphasia a result of ongoing compensatory brain plasticity mechanisms?

Traditional descriptions of aphasia have ascribed language disturbances to tissue damage but symptoms expressed as repetitive verbal behaviors such as echolalia, perseverations and so forth, cannot emanate from fully dysfunctional. We propose that in aphasia, repetitive verbal behaviors (such as conduite d’approche (CdA) and mitigated echolalia (ME)) may be compensatory behaviors emerging from ongoing plastic changes occurring in the preserved tissue. CdA is the repetitive and self-initiated approximation to a target word during spontaneous speech or naming tasks. ME refers to the echoing of a just heard sentence introducing a subtle change. At brain level, language deficits usually result from lesions affecting the dorsal and the ventral streams. Damage to the main dorsal pathway is related to deficits in verbal repetition and fluency, while lesions affecting the ventral pathway are related to comprehension deficits. Thus, we propose that ME may emerge from spared dorsal stream when the ventral system is compromised, while CdA may result as an attemp of the ventral stream to compensate dorsal damage. In this study we analysed three cases of aphasia at linguistic and structural (MRI and PET) levels. In patient 1, speech was predominantly characterized by instances of CdA, patient 2 presented predominantly ME instances, and patient 3 had both CdA and ME. Results showed that patient 1 had a disconnection pattern that greatly overlapped with the dorsal language pathway, while patient 2 ́s lesion location bisected the ventral pathway discontinuing the projection of fibers that run through it. Patient 3 presented a disconnection pattern in-between the two previous ones. These findings suggest that symptoms as CdA and ME, that frequently appear in the chronic stage of aphasia may represent the behavioral expression of plastic changes occurring within the preserved language network in an attempt to compensate the linguistic functions associated to the damaged pathway.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Correlatos cerebrales y cognitivos de la potenciación farmacológica en un caso de afasia dinámica

Introducción. La afasia dinámica (AD) es un tipo raro de alteración del lenguaje caracterizada por una reducción del habla espontánea. La AD tipo lingüístico (AD I) se caracteriza por dificultades en la generación de palabras/frases, mientras que la AD tipo general (AD II) se caracteriza por problemas en la generación del discurso y la fluencia. Nuestro objetivo fue evaluar el efecto de dos fármacos combinados (donepezilo y memantina) que actúan sobre los sistemas de neurotransmisión colinérgico y dopaminérgico, respectivamente, en la recuperación de la AD. Descripción y resultados. Reportamos un estudio abierto de caso único de un paciente con AD I/II post-ictus. Se realizaron 5 evaluaciones cognitivas/lingüísticas y 18FDG-PET en 5 momentos: línea base, donepezilo-5mg/día (2 meses) , donepezilo-10mg/día (2 meses9, donepezilo-10mg/día más memantina-20mg/día (4½ meses) y período de lavado (1½ mes). Donepezilo-5mg/día mejoró la sintomatología de la AD I, mientras que el donepezilo-10mg/día mejoró la sintomatología AD II y las funciones ejecutivas/atencionales. El 18FDG-PET mostró un restablecimiento de la actividad metabólica perilesional después del donepezilo-10mg/día y del periodo de lavado. Conclusiones. El tratamiento con donepezilo mejoró los déficits lingüísticos en un paciente con AD I/II post-ictus. La terapia combinada produjo mejorías principalmente en funciones ejecutivas/atención, y estos beneficios, estaban asociados a mejorías de la actividad metabólica perilesional.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech