La implementación del sistema de costos ABC mejora la rentabilidad en una empresa de transporte interprovincial de pasajeros del norte, periodo enero-junio 2017

RESUMEN El objetivo de esta investigación fue demostrar que la aplicación del sistema de costos ABC incide en la rentabilidad de la empresa de transportes Interprovincial de pasajeros del Norte, periodo enero - junio 2017. Para el enfoque cuantitativo se utilizó un diseño explicativo longitudinal, ya que busca determinar la incidencia del sistema de costos ABC sobre la variable dependiente (rentabilidad), obtenidas mediante la aplicación de ratios contables antes y después de la puesta en marcha del sistema ABC. Se manipulan intencionalmente la variable independiente (sistema de costos ABC) para ver su efecto una sobre la variable dependiente. Se usaron los siguientes instrumentos: la entrevista, la observación por entrevista se aplicó a la gerencia, contadora y gerencia de operaciones de la empresa de transporte interprovincial de pasajeros del norte del país, seleccionado, según la muestra y criterios de inclusión y exclusión, el análisis documental. Se efectuó en base a la documentación oficial existente en la empresa de transporte interprovincial de pasajeros del norte del país y bibliotecas, físicas y virtuales de Instituciones que tengan que ver con el problema en estudio, así como de repositorios Web. La principal conclusión a la que se arribo fue: que se aceptó la hipótesis del investigador, demostrando que la aplicación del sistema de costos ABC incide en mejorar la rentabilidad de la empresa de transporte Interprovincial de pasajeros del Norte. PALABRAS CLAVES: Sistemas de costos, ABC, rentabilidad.ABSTRACT The objective of this investigation was to demonstrate that the application of the ABC cost system has an impact on the profitability of the company Interprovincial transport of passengers from the North, period January - June 2017. For the quantitative approach used a longitudinal explanatory design, since it seeks to determine the incidence of the ABC cost system on the dependent variable (return), obtained through the application of accounting ratios before and after the setting up of the ABC System. You intentionally manipulate the independent variable a (ABC cost system) to see its effect on the dependent variable. The following instruments were used: the interview, observation by interview was applied to the management, accounting and operations management of the company of interprovincial transport of passengers from the North of the country, selected, the sample and criteria of inclusion and exclusion, the documentary analysis. It was based on the official documentation existing in the company of interprovincial transport of passengers from the North of the country and libraries, physical and virtual institutions that have to do with the problem in study, as well as web repositories. The main conclusion reached was that the researcher's hypothesis was accepted, demonstrating that the application of the ABC cost system affects improving the profitability of the business of Interprovincial transport of passengers from the North. KEYWORDS: Cost systems, ABC, profitabilit

The relative timing of trunk muscle activation is retained in response to unanticipated postural-perturbations during acute low back pain

The purpose of this study was to assess the activation of the erector spinae (ES) and external oblique (EO) in response to unanticipated, bi-directional postural perturbations before and after the induction of acute low back pain (LBP) in healthy individuals. An experimental session consisted of a baseline, control, and an acute LBP condition. For the control and acute LBP condition, isotonic or hypertonic saline (HS), respectively, was injected into the right ES muscle. In each condition, participants stood on a moveable platform during which 32 randomized postural perturbations (8 repetitions of 4 perturbation types: 8 cm anterior slides, 8 cm posterior slides, 10° anterior tilts, and 10° posterior tilts) with varying inter-perturbation time intervals were performed over a period of 4–5 min. Bilateral surface electromyography (EMG) was recorded from the ES and EO in addition to subjective pain records. During the acute LBP condition: (1) the onset time of the ES and EO was delayed for the forward and backward sliding perturbations (P < 0.05); (2) EMG amplitude was reduced bilaterally for all perturbations (P < 0.05); (3) the order of activation and interval between the onset times of the ES and EO were unaltered and (4) ES, but not EO, activity was adjusted to account for the directional differences between the perturbations. This study revealed that re-establishment of posture and balance was a result of the individuals’ ability to rapidly modulate ES with respect to EO activity and that the bi-directional postural responses, although shifted in time and amplitude, retained temporal features in the presence of acute LBP

Infants’ emotional and social experiences during and after the transition to early childhood education and care

The socio-emotional experiences of infants during transitions to early childhood education and care (ECEC) and across their first year in these out-of-home contexts are not well known. In an international project across five countries (New Zealand, Finland, Australia, Scotland and the United States), observational data, video of key moments, plus re-probing interviews with parents and teachers concerning 10 infants (six females) aged 5–13 months were collected across the first year of ECEC. An embedded case study design was used to analyse infant experiences from both quantitative and qualitative perspectives. Findings indicated low positive affect on infants’ first day of ECEC that increased after the first week and throughout the first year of ECEC. Drop-off periods remained a time of negative emotionality for the first month of ECEC. Over time more positive emotional experiences were evident, with peer interactions fostering positive affect, activeness and involvement, while one-on-one interactions with teachers were an important context for interpersonal engagement and well-being. These findings shed light on the highly charged emotional experience for infants when they transition to institutional care, and how these might be ameliorated in practice.peerReviewe

Diskursive und textuelle Strukturen in der Hochschuldidaktik. Deutsch und Italienisch im Vergleich

Der Band versammelt Beiträge der Modeneser Tagung „Strutture discorsive e testuali della didattica accademica – il tedesco e l’italiano a confronto“, die im Oktober 2011 als Start-up des von der Volkswagen-Stiftung geförderten internationalen Forschungsprojektes „euroWiss – Linguistische Profilierung einer europäischen Wissenschaftsbildung“ durchgeführt wurde. Zentrale Forschungsanliegen sind dabei die Modellierung und der Vergleich der in Deutschland und in Italien üblichen Verfahren der wissensvermittelnden Hochschulkommunikation. Neben einem Überblick über den State oft the Art der einschlägigen Forschung in den beteiligten Ländern gibt der Band einen Einblick in die Hypothesen und Positionen des Forschungsteams aus Hamburg, Bergamo, Chemnitz und Modena

Peculiarities of sub-barrier fusion with quantum diffusion approach

With the quantum diffusion approach the unexpected behavior of fusion cross section, angular momentum, and astrophysical S-factor at sub-barrier energies has been revealed. Out of the region of short-range nuclear interaction and action of friction at turning point the decrease rate of the cross section under the barrier becomes smaller. The calculated results for the reactions with spherical nuclei are in a good agreement with the existing experimental data.Comment: 11 pages, 5 figure

Genomic analysis of Acidianus hospitalis W1 a host for studying crenarchaeal virus and plasmid life cycles

The Acidianus hospitalis W1 genome consists of a minimally sized chromosome of about 2.13 Mb and a conjugative plasmid pAH1 and it is a host for the model filamentous lipothrixvirus AFV1. The chromosome carries three putative replication origins in conserved genomic regions and two large regions where non-essential genes are clustered. Within these variable regions, a few orphan orfB and other elements of the IS200/607/605 family are concentrated with a novel class of MITE-like repeat elements. There are also 26 highly diverse vapBC antitoxin–toxin gene pairs proposed to facilitate maintenance of local chromosomal regions and to minimise the impact of environmental stress. Complex and partially defective CRISPR/Cas/Cmr immune systems are present and interspersed with five vapBC gene pairs. Remnants of integrated viral genomes and plasmids are located at five intron-less tRNA genes and several non-coding RNA genes are predicted that are conserved in other Sulfolobus genomes. The putative metabolic pathways for sulphur metabolism show some significant differences from those proposed for other Acidianus and Sulfolobus species. The small and relatively stable genome of A. hospitalis W1 renders it a promising candidate for developing the first Acidianus genetic systems

Experimental Microbial Evolution of Extremophiles

Experimental microbial evolutions (EME) involves studying closely a microbial population after it has been through a large number of generations under controlled conditions (Kussell 2013). Adaptive laboratory evolution (ALE) selects for fitness under experimentally imposed conditions (Bennett and Hughes 2009; Dragosits and Mattanovich 2013). However, experimental evolution studies focusing on the contributions of genetic drift and natural mutation rates to evolution are conducted under non-selective conditions to avoid changes imposed by selection (Hindré et al. 2012). To understand the application of experimental evolutionary methods to extremophiles it is essential to consider the recent growth in this field over the last decade using model non-extremophilic microorganisms. This growth reflects both a greater appreciation of the power of experimental evolution for testing evolutionary hypotheses and, especially recently, the new power of genomic methods for analyzing changes in experimentally evolved lineages. Since many crucial processes are driven by microorganisms in nature, it is essential to understand and appreciate how microbial communities function, particularly with relevance to selection. However, many theories developed to understand microbial ecological patterns focus on the distribution and the structure of diversity within a microbial population comprised of single species (Prosser et al. 2007). Therefore an understanding of the concept of species is needed. A common definition of species using a genetic concept is a group of interbreeding individuals that is isolated from other such groups by barriers of recombination (Prosser et al. 2007). An alternative ecological species concept defines a species as set of individuals that can be considered identical in all relevant ecological traits (Cohan 2001). This is particularly important because of the abundance and deep phylogenetic complexity of microbial communities. Cohan postulated that “bacteria occupy discrete niches and that periodic selection will purge genetic variation within each niche without preventing divergence between the inhabitants of different niches”. The importance of gene exchange mechanisms likely in bacteria and archaea and therefore extremophiles, arises from the fact that their genomes are divided into two distinct parts, the core genome and the accessory genome (Cohan 2001). The core genome consists of genes that are crucial for the functioning of an organism and the accessory genome consists of genes that are capable of adapting to the changing ecosystem through gain and loss of function. Strains that belong to the same species can differ in the composition of accessory genes and therefore their capability to adapt to changing ecosystems (Cohan 2001; Tettelin et al. 2005; Gill et al. 2005). Additional ecological diversity exists in plasmids, transposons and pathogenicity islands as they can be easily shared in a favorable environment but still be absent in the same species found elsewhere (Wertz et al. 2003). This poses a major challenge for studying ALE and community microbial ecology indicating a continued need to develop a fitting theory that connects the fluid nature of microbial communities to their ecology (Wertz et al. 2003; Coleman et al. 2006). Understanding the nature and contribution of different processes that determine the frequencies of genes in any population is the biggest concern in population and evolutionary genetics (Prosser et al. 2007) and it is critical for an understanding of experimental evolution

“Hot standards” for the thermoacidophilic archaeon Sulfolobus solfataricus

Within the archaea, the thermoacidophilic crenarchaeote Sulfolobus solfataricus has become an important model organism for physiology and biochemistry, comparative and functional genomics, as well as, more recently also for systems biology approaches. Within the Sulfolobus Systems Biology (“SulfoSYS”)-project the effect of changing growth temperatures on a metabolic network is investigated at the systems level by integrating genomic, transcriptomic, proteomic, metabolomic and enzymatic information for production of a silicon cell-model. The network under investigation is the central carbohydrate metabolism. The generation of high-quality quantitative data, which is critical for the investigation of biological systems and the successful integration of the different datasets, derived for example from high-throughput approaches (e.g., transcriptome or proteome analyses), requires the application and compliance of uniform standard protocols, e.g., for growth and handling of the organism as well as the “–omics” approaches. Here, we report on the establishment and implementation of standard operating procedures for the different wet-lab and in silico techniques that are applied within the SulfoSYS-project and that we believe can be useful for future projects on Sulfolobus or (hyper)thermophiles in general. Beside established techniques, it includes new methodologies like strain surveillance, the improved identification of membrane proteins and the application of crenarchaeal metabolomics