36 research outputs found
Normas Internacionales de Informaci贸n Financiera para las Peque帽as y Medianas Entidades (NIIF para Pymes) : An谩lisis de la incidencia en la aplicaci贸n de las secci贸n 4 estados de situaci贸n financiera de las normas internacionales de informaci贸n financiera para peque帽as y medianas entidades (NIIF para Pymes) en la Ferreteria El Martillo,S.A. durante el periodo 2016
Esta investigaci贸n tuvo como objetivo principal el de analizar la incidencia en la adopci贸n de las normas de informaci贸n financiera para las peque帽as y medianas entidades en la Ferreter铆a El Martillo S.A. que correspondi贸 al periodo 2016. En este trabajo de seminario de graduaci贸n se describe la importancia que tiene el estar actualizado a NIIF para pyme contablemente y que beneficios este puede traer al negocio tambi茅n dentro de estos uno de los m谩s importantes como es el mejoramiento de la informaci贸n financiera. Se aplic贸 un estudio de todas las secciones de las NIIF para pyme esto con el fin de obtener un resultado de la mejor manera posible tomando como base siempre la secci贸n 4 Estado de Situaci贸n Financiera y se finaliz贸 con la presentaci贸n del estado financiero bajo la normativa vigente.
El m茅todo utilizado en el trabajo fue el m茅todo investigativo con un enfoque de estudio en el marco normativo y el giro del negocio con el fin de que se obtengan los mejores resultados, para eso se solicit贸 a la entidad se nos brindara la informaci贸n necesaria para poder aplicar y realizar dicha adopci贸n logrando los resultados esperados en el trabajo y de esta manera ayudar a la empresa a tener un mejor manejo de su contabilidad.
Dentro de las conclusiones se puede resumir la importancia que tienen las normas de informaci贸n financiera para las peque帽as y medianas entidades en todo negocio y que su utilizaci贸n es pr谩cticamente una exigencia que se tiene que acatar de manera nacional en este pa铆s para lograr la universalidad del lenguaje contable, esto con el fin de que haya una mejora significativa y nos permita seguir avanzando tanto en el 谩mbito de la profesi贸n contable como en la econom铆a nacional. Este trabajo sirve como referencia para todas las entidades que a煤n no presentan su informaci贸n financiera bajo NIIF para pyme
Evaluaci贸n del da帽o renal por cadmio en poblaci贸n expuesta a contaminaci贸n por 茅ste en agricultores de Quila-Quila, Potos铆: Evaluaci贸n del da帽o renal por cadmio en poblaci贸n expuesta a contaminaci贸n
Cadmium is a heavy metal present in mining and other wastes, and has deleterious effects on human health especially in the kidney in which it destroys tubular cells. In an investigation of the quality of the river beds that receive wastewater in the north of Potos铆, Bolivia, the presence of cadmium was reported in potatoes watered with these water in Quila-quila, a rural town in the area.
objective聽: of this work was to identify possible damage from cadmium to the health of the inhabitants of Quila-quila.
Methods: for this, clinical review and clinical and chemical laboratory analysis of blood and urine from the inhabitants of Quila-quila, and the filtration rate was calculated glomerular (GFR) and this was correlated with indicators of glomerular injury.
Results: elevated levels of cadmium were found in the blood in some people, and a correlation of GFR with blood cadmium concentration and indicators of membrane injury glomerular.
Conclusion: in conclusion, the inhabitants of Quila-quila were contaminated by cadmium, which caused mild kidney damage.El cadmio es un metal pesado presente en desechos mineros y otros, y tiene efectos delet茅reos en la salud humana especialmente en el ri帽贸n en el que destruye c茅lulas tubulares. En una investigaci贸n de la calidad del lecho de los r铆os que reciben aguas residuales en el norte de Potos铆, Bolivia, se report贸 presencia de cadmio en papas regadas con esa agua en Quila-quila, una poblaci贸n rural de la zona.
Objetivo:聽de este trabajo fue el de identificar posibles da帽os del cadmio en la salud de los pobladores de Quila-quila. M茅todos: para ello se realiz贸 revisi贸n cl铆nica y an谩lisis laboratorial cl铆nico y qu铆mico de sangre y orina de los pobladores de Quila-quila, y se calcul贸 la tasa de filtraci贸n glomerular (TFG) y se correlacion贸 茅sta con indicadores de lesi贸n glomerular.
Resultados: se encontraron niveles elevados de cadmio en sangre en algunas personas, y una correlaci贸n de la TFG con la concentraci贸n de cadmio en sangre y con indicadores de lesi贸n de membrana glomerular.
Conclusiones: en conclusi贸n, los pobladores de Quila-quila estuvieron contaminados por cadmio, el cual produjo lesi贸n renal leve
Intestinal Parasitic Infections in Adult Living with HIV in Cochabamba, Bolivia
Background: Thanks to the widespread use of Antiretroviral Therapy (ART), Human Immunodeficiency Virus (HIV) infection is becoming a chronic manageable disease. In low resources settings where ART is available, but not widely, opportunistic infections such as parasites diseases remain common. These conditions represent a public health problem in the world due to the high prevalence in developing countries and particularly for patients with HIV/AIDS. To date there have been no systematic study on the prevalence of intestinal parasites in people living with HIV/AIDS (PLWHIV) in Bolivia. The study aimed to evaluate the occurrence of intestinal parasitic infections in PLWHIV who attended routine controls at the reference center for HIV control and prevention in Cochabamba (CDVIR) between January 2011 and December 2015. Methods: Ethical approval was obtained prior to the commencement of this study from the Ethics Committees of the Department of Cochabamba-Bolivia and the Universidad Mayor de San Sim贸n, Institute of Biomedical Research (IIBISMED/UMSS). Code: CB-2016-015. A Retrospective Analysis was carried out Based on the reports of the reference laboratory in the city of Cochabamba (LABIMED) using direct parasitological methods founded on the macroscopic and microscopic identification of parasitic elements present in the stool. Data was collected in an Excel spreadsheet, based on reports from the parasitology laboratory, which was transferred for statistical analysis to SPSS 24.0 (SPSS Inc., Chicago IL, USA). The characteristics of the study participants are reported as mean, range and percentage, as appropriate. The test of X2 or Fisher鈥檚 exact test was used for all categorical variables. Logistic regression analysis was used to test the associations. A given statistical test was reported significant if it resulted in a p-value <0.05. Results: During the 5-years of the study, a number varying between 313 and 620 patients were assessed each year, and 12 parasitic species were identified. The highest prevalence was 33.2% in 2011 and there was 9.9% of polyparasitism. In 2012, the prevalence was 28.6%, with 8.3% of polyparasitism, in 2013 it reached 30.4% with a polyparasitosis of 7.7%, while in 2014 it was 24. 5%, the lowest in the period, with a polyparasitism rate of 8.5%. Finally, in 2015 the prevalence reached 27.1% with a polyparasitism rate of 7.3%. The most prevalent species in order of frequency were Blastocystis Homminis, Entamoeba coli (non-Pathogen), Giardia Lamblia and Entamoeba histolytica/dispar, respectively. Regression analysis showed no significant association with sex or with consistence of stool sample but prevalence was higher in people under 30 years of age. Conclusion: Taking into account the epidemiological and geographical context, the frequency of presentation of these infections reach practically one third of these population and thus remains a high problem in Bolivia. So, further studies are required to clarify the epidemiology of these infectious diseases in this endemic region
Effects of protein kinase and phosphatase inhibitors on slow shortening of guinea pig cochlear outer hair cells
Biophysical and pharmacological characterization of nicotinic cholinergic receptors in rat cochlear inner hair cells
ATP activates a cation conductance and Ca(2+)-dependent Cl- conductance in Hensen cells of guinea pig cochlea
伪10: A determinant of nicotinic cholinergic receptor function in mammalian vestibular and cochlear mechanosensory hair cells
We report the cloning and characterization of rat 伪10, a previously unidentified member of the nicotinic acetylcholine receptor (nAChR) subunit gene family. The protein encoded by the 伪10 nAChR subunit gene is most similar to the rat 伪9 nAChR, and both 伪9 and 伪10 subunit genes are transcribed in adult rat mechanosensory hair cells. Injection of Xenopus laevis oocytes with 伪10 cRNA alone or in pairwise combinations with either 伪2-伪6 or 尾2-尾4 subunit cRNAs yielded no detectable ACh-gated currents. However, coinjection of 伪9 and 伪10 cRNAs resulted in the appearance of an unusual nAChR subtype. Compared with homomeric 伪9 channels, the 伪9伪10 nAChR subtype displays faster and more extensive agonist-mediated desensitization, a distinct current鈥搗oltage relationship, and a biphasic response to changes in extracellular Ca(2+) ions. The pharmacological profiles of homomeric 伪9 and heteromeric 伪9伪10 nAChRs are essentially indistinguishable and closely resemble those reported for endogenous cholinergic eceptors found in vertebrate hair cells. Our data suggest that efferent modulation of hair cell function occurs, at least in part, through heteromeric nAChRs assembled from both 伪9 and 伪10 subunits