Propuesta de un modelo de control interno que contribuya al mejoramiento de la gestión financiera para la agro-ferretería La Panamericana ubicada en la ciudad El Triunfo departamento de Usulután

Elaborar un modelo de Control Interno que contribuya al mejoramiento de la Gestión Financiera para la Agro-ferretería La Panamericana. La investigación ha sido dirigida de una forma “sistemática y controlada”, debido a que los hechos relacionados no han sido producto de la casualidad, ha existido una revisión previa de los datos relacionados con el problema planteado; “empírica”, ya que los datos relacionados están basados en la realidad actual de los sujetos de estudio; y “crítica” ya que la investigación carece de juicios de valor y preferencias personales respecto a los resultados presentados. De esta manera se concluye que dentro del proceso de elaboración del Modelo de Control Interno que contribuya al mejoramiento de la Gestión Financiera de la Agro-Ferretería la Panamericana, se han utilizado métodos de evaluación de Control Interno, basados en el modelo de Control Interno Informe COSO I; el cual se ha utilizado solamente como una guía de referencia para la elaboración de las políticas y procedimientos propuestos en el modelo, mas no así para la elaboración de la estructura del mismo, ya que tomando en cuenta el tamaño de la empresa y el fin para el cual fue propuesto dicho modelo; se decidió definir su estructura de acuerdo a las cuentas de balance más importantes en lo que respecta a lo financiero para la Agro-Ferretería. Y también se determinó que la empresa no cuenta con un organigrama donde se detalle cada una de las áreas que la conforman, debido a que es una micro-empresa, por ende el número de empleados y el tamaño de la misma no permite poder segregar cada área de manera específic

Prevalencia de anticuerpos contra el virus de la encefalomielitis murina de Theiler en colonias de ratones de Argentina

En el presente estudio se analizó la prevalencia de anticuerpos contra el virus de la encefalomielitis de Theiler en colonias de ratones de Argentina. En el primer ensayo se analizaron 352 sueros por ELISA indirecto (iELISA) e inmunofluorescencia indirecta (IFI). La prevalencia establecida fue del 73 y 67 %, respectivamente, siendo los valores de sensibilidad, especificidad y kappa de 100%, 76,2% y 0,8 respectivamente. En un segundo análisis realizado unicamente por iELISA, en 558 sueros provenientes de 53 colonias, se obtuvo una seroprevalencia de 72.6%, entre valores de 0% hasta 100% .La prevalencia más elevada se observó en bioterios sin barreras sanitarias. Las infecciones del virus Theiler en colonias de ratones puede interferir con los resultados experimentales; esto se relaciona con una infraestructura deficiente, falta de entrenamiento del personal y un manejo inadecuado de la colonia.This study analyzes the prevalence to antibodies of Theiler’s murine encephalomyelitis virus (TMEV) in mice colonies of Argentina. A first study performed by indirect enzymelinked immunosorbent assay (iELISA) and indirect fluorescent antibody test (IFI) on 352 sera determined a prevalence of antibodies of 73% and 67% respectively with sensitivity of 100% and 76,2% respectively and 0,8 of kappa value. In a second assay performed only by iELISA on 558 sera from 53 colonies a seroprevalence of 72,6% varying between 0% to 100% was obtained. The higher values were found in those animal facilities without barrier systems. Theiler virus infections in mouse colonies could interfere with experimental results; this may be due to a lack of barriers, and poor staff training and colony management in the facility

Desempenho de duas variedades de mandioca submetidas a diferentes espaçamentos, cultivadas na região dos cerrados

A mandioca é a quarta cultura na produção de alimentos mais importante do mundo e a principal na região tropical. A produtividade média entre os produtores de mandioca no Tocantins é de apenas 15 toneladas por hectare. Desta forma, existe uma carência de informações sobre a cultura da mandioca, o que torna necessário a realização de estudos e avaliação da cultura quanto às suas características. O objetivo deste trabalho foi avaliar o desempenho de duas variedades de mandioca (brava e mansa), em função de diferentes espaçamentos. O delineamento experimental utilizado foi em esquema fatorial 2 x 3 x 4, sendo duas variedades, IAC 12 (brava) e a Cacau (mansa) e três espaçamentos (0,90 x 0,50m), (0,90 x 0,70m), (0,90 x 0,90m), com quatro repetições. As variáveis avaliadas foram: a) Altura de Planta (AP); b) Peso da Raiz (PR); c) Teor de Amido (TA); d) Massa Seca da Raiz (MS); e) Determinação do pH da Massa da Mandioca. Os valores obtidos foram submetidos à análise de variância e as médias comparadas pelo teste de Tukey a 5% de probabilidade. A variedade Cacau cultivada sob os três espaçamentos foi a que melhor se destacou quanto a característica altura de plantas. Na medida em que se aumentou os espaçamentos, a produção de massa seca de raízes diminuiu. Os valores de pH e teor de amido das raízes não foram influenciados pelos espaçamentos e variedades. O espaçamento que melhor se ajustou em função da produtividade de raízes de mandioca foi o de (0,9 x 0,7 m), sendo esta uma opção viável ao produtor que proporcionará menor gasto de manivas por área plantada e rentabilidade para as condições de cultivo do estado do Tocantins.Cassava is the fourth culture in the world’s most important food productions and is the first in the tropical region. The average yield among cassava producers in Tocantins is of only 15 tons per hectare. Therefore, there is a dearth of information on the cassava, which makes necessary the performance of studies and evaluation of crop as for its characteristics. The aim of this study was to assess the performance of two cassava varieties (sweet and bitter), with different spacings. The experimental design was a factorial scheme 2 x 3 x 4, with two varieties, IAC 12 (bitter) and Cocoa (sweet) and three spacings (0.90 x 0.50 m), (0.90 x 0.70 m), (0.90 x 0.90 m) with four replications. The evaluated variables were: a) Plant height (AP), b) Root Weight (RW), c) Starch content (SC); d) Dry Matter of Root (DM); e) Determination of pH of the cassava mass. The values obtained were subjected to analysis of variance and the averages were compared by Tukey test at 5% of probability. The variety Cocoa grown under the three spacings was the one which better stood as for the plant height. Insofar as the spacing was increased, the production of dry mass of the roots decreased. The values of pH and starch content of the roots were not influenced by spacing and varieties. The spacing which better adjusted in function of the cassava roots productivity was the one of (0.9 x 0.7 m), which is a viable option to the producer, which can provide lower cost of cuttings per planted area and yield for the cultivation conditions in Tocantins

A Phase I-II multicenter trial with Avelumab plus autologous dendritic cell vaccine in pre-treated mismatch repair-proficient (MSS) metastatic colorectal cancer patients; GEMCAD 1602 study

[Background]: Immune check-point blockade (ICB) has shown clinical beneft in mismatch repair-defcient/microsatellite instability high metastatic colorectal cancer (mCRC) but not in mismatch repair-profcient/microsatellite stable patients. Cancer vaccines with autologous dendritic cells (ADC) could be a complementary therapeutic approach to ICB as this combination has the potential to achieve synergistic efects. [Methods]: This was a Phase I/II multicentric study with translational sub-studies, to evaluate the safety, pharmacodynamics and anti-tumor efects of Avelumab plus ADC vaccine in heavily pre-treated MSS mCRC patients. Primary objective was to determine the maximum tolerated dose and the efcacy of the combination. The primary end-point was 40% progressionfree survival at 6 months with a 2 Simon Stage. [Results]: A total of 28 patients were screened and 19 pts were included. Combined therapy was safe and well tolerated. An interim analysis (Simon design frst-stage) recommended early termination because only 2/19 (11%) patients were disease free at 6 months. Median PFS was 3.1 months [2.1–5.3 months] and overall survival was 12.2 months [3.2–23.2 months]. Stimulation of immune system was observed in vitro but not clinically. The evaluation of basal RNA-seq noted signifcant changes between pre and post-therapy liver biopsies related to lipid metabolism and transport, infammation and oxidative stress pathways. [Conclusions]: The combination of Avelumab plus ADC vaccine is safe and well tolerated but exhibited modest clinical activity. Our study describes, for the frst-time, a de novo post-therapy metabolic rewiring, that could represent novel immunotherapyinduced tumor vulnerabilities.The study was funded by grants from the FIS PI17/00732 from Instituto de Salud Carlos III, Premi Fi de Residència Emili Letang from Hospital Clínic Barcelona, Plan Nacional de I + D (PID-107139RB-C21 to DB-R and PID2020-115051RB-I00 to MC) and Grupo Español Multidisciplinar en Cáncer Digestivo (GEMCAD). The study was funded with Grants from Catalan Agency for Management of University and Research Grants (AGAUR) (2014-SGR-474, 2017-SGR-1174 and 2017-SGR-1033), Fundació la Marató de TV3 (201330.10), Instituto de Salud Carlos III (PI13/01728 and PI19/00740) and Fundacion Olga Torres (Modalitat A. 2019/2020) to JM. IMMETCOLS signature is under patent protection (EP21382772.8.) This research was financially supported by GEMCAD and (OR Avelumab was provided) by Merck, S.L.U., Madrid, Spain, an affiliate of Merck KGaA, Darmstadt, Germany, as part of an alliance between the healthcare business of Merck KGaA, Darmstadt, Germany (CrossRef Funder ID: https://doi.org/10.13039/100009945) and Pfizer

Prevalence of antibodies against Theiler murine encephalomyelitis virus in mice colonies of Argentina

En el presente estudio se analizó la prevalencia de anticuerpos contra el virus de la encefalomielitis de Theiler en colonias de ratones de Argentina. En el primer ensayo se analizaron 352 sueros por ELISA indirecto (iELISA) e inmunofluorescencia indirecta (IFI). La prevalencia establecida fue del 73 y 67 %, respectivamente, siendo los valores de sensibilidad, especificidad y kappa de 100%, 76,2% y 0,8 respectivamente. En un segundo análisis realizado unicamente por iELISA, en 558 sueros provenientes de 53 colonias, se obtuvo una seroprevalencia de 72.6%, entre valores de 0% hasta 100% .La prevalencia más elevada se observó en bioterios sin barreras sanitarias. Las infecciones del virus Theiler en colonias de ratones puede interferir con los resultados experimentales; esto se relaciona con una infraestructura deficiente, falta de entrenamiento del personal y un manejo inadecuado de la colonia.This study analyzes the prevalence to antibodies of Theiler’s murine encephalomyelitis virus (TMEV) in mice colonies of Argentina. A first study performed by indirect enzymelinked immunosorbent assay (iELISA) and indirect fluorescent antibody test (IFI) on 352 sera determined a prevalence of antibodies of 73% and 67% respectively with sensitivity of 100% and 76,2% respectively and 0,8 of kappa value. In a second assay performed only by iELISA on 558 sera from 53 colonies a seroprevalence of 72,6% varying between 0% to 100% was obtained. The higher values were found in those animal facilities without barrier systems. Theiler virus infections in mouse colonies could interfere with experimental results; this may be due to a lack of barriers, and poor staff training and colony management in the facility.Facultad de Ciencias Veterinaria

Prevalence of antibodies against Theiler murine encephalomyelitis virus in mice colonies of Argentina

En el presente estudio se analizó la prevalencia de anticuerpos contra el virus de la encefalomielitis de Theiler en colonias de ratones de Argentina. En el primer ensayo se analizaron 352 sueros por ELISA indirecto (iELISA) e inmunofluorescencia indirecta (IFI). La prevalencia establecida fue del 73 y 67 %, respectivamente, siendo los valores de sensibilidad, especificidad y kappa de 100%, 76,2% y 0,8 respectivamente. En un segundo análisis realizado unicamente por iELISA, en 558 sueros provenientes de 53 colonias, se obtuvo una seroprevalencia de 72.6%, entre valores de 0% hasta 100% .La prevalencia más elevada se observó en bioterios sin barreras sanitarias. Las infecciones del virus Theiler en colonias de ratones puede interferir con los resultados experimentales; esto se relaciona con una infraestructura deficiente, falta de entrenamiento del personal y un manejo inadecuado de la colonia.This study analyzes the prevalence to antibodies of Theiler’s murine encephalomyelitis virus (TMEV) in mice colonies of Argentina. A first study performed by indirect enzymelinked immunosorbent assay (iELISA) and indirect fluorescent antibody test (IFI) on 352 sera determined a prevalence of antibodies of 73% and 67% respectively with sensitivity of 100% and 76,2% respectively and 0,8 of kappa value. In a second assay performed only by iELISA on 558 sera from 53 colonies a seroprevalence of 72,6% varying between 0% to 100% was obtained. The higher values were found in those animal facilities without barrier systems. Theiler virus infections in mouse colonies could interfere with experimental results; this may be due to a lack of barriers, and poor staff training and colony management in the facility.Facultad de Ciencias Veterinaria

Prevalencia de anticuerpos contra el virus Kilham en colonias experimentales de ratas de Argentina

The Kilham rat virus (KRV) is a parvovirus originally isolated from a rat sarcoma in the late 1950s. The clinical signs associated with a natural KRV infection include foetal resorption in dams, runtin, ataxia, cerebellar hypoplasia and jaundice in suckling rats, and sudden death, scrotal cyanosis, abdominal swelling and dehydration in juvenile rats. The ability of this virus to produce persistent infections has resulted in a high frequency of contamination of cell cultures and transplantable-tumor system. In addition, the virus may interfere with research in other ways. The remarkable resistance to environmental conditions determines the importance of the detection and control of this agent, especially in the laboratory animal production. This study determines the seroprevalence of Kilham antibodies from sera of adult rats from conventional facilities, using the haemagglutination inhibition test. The seroprevalence varied between 27.8% and 75%. This result confirms that the virus is circulating in Argentinean conventional facilities and might be interfering with research. The recognized Kilham virus may be prevented from supply sources by implementing a health monitoring schedule including a regular serological surveillance, and by keeping the animals under barrier systems.El virus Kilham es un parvovirus aislado originalmente a partir de un sarcoma de rata, a fines de la década del 50. Los signos clínicos que produce son reabsorción fetal, disminución del crecimiento, ataxia, hipoplasia cerebelar, ictericia en lactantes, muerte súbita, cianosis escrotal, hinchazón abdominal y deshidratación de ratas jóvenes. La capacidad del virus para producir infecciones persistentes hace que los cultivos celulares derivados de ratas puedan estar contaminados. Además, el virus puede interferir con los ensayos de investigación de diferentes formas. La resistencia a las condiciones ambientales determina la importancia de la detección y el control de este agente, particularmente en la producción de animales de laboratorio. En este estudio se analizó la prevalencia de anticuerpos contra el virus Kilham en ratas adultas provenientes de bioterios convencionales de Argentina utilizando la prueba de inhibición de la hemoaglutinación. La seroprevalencia varió entre 27,8% y 75%. Este resultado confirma que el virus está circulando en los bioterios convencionales de Argentina, por lo que podría estar interfiriendo con las investigaciones. La infección por este virus debe ser prevenida aplicando sistemas de vigilancia y control, y manteniendo a los animales con sistemas de barrera.Facultad de Ciencias VeterinariasComisión de Investigaciones Científicas de la provincia de Buenos Aire

Estimating the global conservation status of more than 15,000 Amazonian tree species

Estimates of extinction risk for Amazonian plant and animal species are rare and not often incorporated into land-use policy and conservation planning. We overlay spatial distribution models with historical and projected deforestation to show that at least 36% and up to 57% of all Amazonian tree species are likely to qualify as globally threatened under International Union for Conservation of Nature (IUCN) Red List criteria. If confirmed, these results would increase the number of threatened plant species on Earth by 22%. We show that the trends observed in Amazonia apply to trees throughout the tropics, and we predict thatmost of the world’s >40,000 tropical tree species now qualify as globally threatened. A gap analysis suggests that existing Amazonian protected areas and indigenous territories will protect viable populations of most threatened species if these areas suffer no further degradation, highlighting the key roles that protected areas, indigenous peoples, and improved governance can play in preventing large-scale extinctions in the tropics in this century