Auditoria Interna : Auditoria interna y la inflación financiera: Evaluación al procesos de emisión deinformación financiera en la empresa Vesta Logistic,S.A: para el año 2013

La importancia del presente documento radica en generar un nuevo enfoque de auditoría a la empresa, ya que es la primera vez que se realiza un estudio sobre el proceso de emisión de información financiera en Vesta Logistic, S. A. Es indispensable que una empresa como Vesta Logistic S.A de acuerdo al volumen de sus operaciones posea un departamento de auditoría interna que genere un servicio de aseguramiento y consulta a las operaciones tanto financieras como gerenciales en la empresa y que pueda generar valor agregado a la operación de la misma. Los procedimientos utilizados durante el proceso investigativo fueron procesados a partir de los hallazgos de auditoría, estos se recopilaron a partir de las técnicas investigativas tales como la observación, el cuestionario, la entrevista y el análisis documental. Dichas técnicas permitieron formular un informe de auditoría en base a los hallazgos encontrados, presentando como resultado final una recomendación tomada en base a los procesos que fueron afectados durante la realización de la auditoría

Marejadas rurales y luchas por la vida, vol. iv: permanencias, resistencias y luchas por la vida

Volumen 4. Permanencias, resistencias y luchas por la vida, coordinado por: Elisabeth A. Mager Hois, Miguel Ángel Paz Frayre y Carla Zamora Lomelí, integra 15 capítulos y está dividido en tres secciones, la primera denominada Permanencia, contiene 5 capítulos que intentan establecer como eje común la lucha continua en las comunidades campesinas para continuar con la vida rural. La segunda, Identidad y resistencia, está compuesta por 4 capítulos que reflexionan sobre varios procesos de resistencia de la vida rural ante los cambios globales e internos en su propio proceso de vida, otros trabajos intentan encontrar aquellos elementos que generan y mantienen alguna forma de identidad, y la tercera sección, Lucha por la vida, contiene 6 trabajos que demuestran todas aquellas posibilidades que existen en el medio rural para sostenerse y mantenerse, generando diferentes formas y estrategias que los une en la continua lucha por vivir con pocas pretensiones y con difíciles perspectivas pero siempre encontrando alternativas.ASOCIACIÓN MEXICANA DE ESTUDIOS RURALES, INSTITUTO DE CIENCIAS AGROPECUARIAS Y RURALES (ICAR), UNIVERSIDAD DE GUADALAJARA, FACULTAD DE ESTUDIOS SUPERIORES ACATLÁN-UNAM, ECOSUR, CUCOSTA SUR GRANA, EL COLEGIO DE MICHOACÁN A.C., UNIVERSIDAD MICHOACANA DE SAN NICOLAS HIDALG

Safety and efficacy of topical interferon alpha 2B and mitomycin C for localized conjunctival intraepithelial neoplasia: long-term report of their pharmacological safety and efficacy

Abstract Purpose Ocular surface squamous neoplasia (OSSN) comprises a wide spectrum of squamous tumors, from which corneal/conjunctival intraepithelial neoplasia (CIN) is the most common one. The classic treatment is complete excision, but recurrence rates are high. Antineoplastic drugs such as mitomycin C (MMC) and interferon alpha 2b (IFNα2b) have been used as adjuvants or as primary treatment. To evaluate the efficacy and safety of topical IFNα2b and MMC in patients with CIN, a phase IIb double-blind clinical trial was performed. Methods Patients diagnosed with localized CIN were evaluated by slit lamp and impression cytology and were randomly given MMC 0.04% or INF2b (1 million IU/mL) 4 times daily until neoplasia resolution. Time of resolution and frequency of adverse effects were analyzed to determine the pharmacological efficacy and safety of both medications. Results Seventeen patients were included. Nine patients were treated with MMC and 8 with IFNα2b. All patients responded to treatment. The resolution time in days was 59.11 ± 24.02 in patients treated with MMC and 143.50 ± 47.181 in those treated with IFNα2b (p  0.05). No serious adverse effects were reported. Conclusions Topical chemotherapy with MMC and IFNα2b demonstrate pharmacological safety and efficacy. Therefore, these drugs could be considered as primary therapies for localized CIN

Cosmological implications of photon-flux upper limits at ultra-high energies in scenarios of Planckian-interacting massive particles for dark matter

We present a thorough search for signatures that would be suggestive of super-heavy $X$ particles decaying in the Galactic halo, in the data of the Pierre Auger Observatory. From the lack of signal, we derive upper limits for different energy thresholds above ${\gtrsim}10^8$ GeV on the expected secondary by-product fluxes from $X$-particle decay. Assuming that the energy density of these super-heavy particles matches that of dark matter observed today, we translate the upper bounds on the particle fluxes into tight constraints on the couplings governing the decay process as a function of the particle mass. We show that instanton-induced decay processes allow us to derive a bound on the reduced coupling constant of gauge interactions in the dark sector: \alpha_X \alt 0.09, for 10^{9} \alt M_X/\text{GeV} < 10^{19}. This upper limit on $\alpha_X$ is complementary to the non-observation of tensor modes in the cosmic microwave background in the context of Planckian-interacting massive particles for dark matter produced during the reheating epoch. Viable regions for this scenario to explain dark matter are delineated in several planes of the multidimensional parameter space that involves, in addition to $M_X$ and $\alpha_X$, the Hubble rate at the end of inflation, the reheating efficiency, and the non-minimal coupling of the Higgs with curvature

Cosmological implications of photon-flux upper limits at ultra-high energies in scenarios of Planckian-interacting massive particles for dark matter

We present a thorough search for signatures that would be suggestive of super-heavy $X$ particles decaying in the Galactic halo, in the data of the Pierre Auger Observatory. From the lack of signal, we derive upper limits for different energy thresholds above ${\gtrsim}10^8$ GeV on the expected secondary by-product fluxes from $X$-particle decay. Assuming that the energy density of these super-heavy particles matches that of dark matter observed today, we translate the upper bounds on the particle fluxes into tight constraints on the couplings governing the decay process as a function of the particle mass. We show that instanton-induced decay processes allow us to derive a bound on the reduced coupling constant of gauge interactions in the dark sector: \alpha_X \alt 0.09, for 10^{9} \alt M_X/\text{GeV} < 10^{19}. This upper limit on $\alpha_X$ is complementary to the non-observation of tensor modes in the cosmic microwave background in the context of Planckian-interacting massive particles for dark matter produced during the reheating epoch. Viable regions for this scenario to explain dark matter are delineated in several planes of the multidimensional parameter space that involves, in addition to $M_X$ and $\alpha_X$, the Hubble rate at the end of inflation, the reheating efficiency, and the non-minimal coupling of the Higgs with curvature

Testing effects of Lorentz invariance violation in the propagation of astroparticles with the Pierre Auger Observatory

International audienceLorentz invariance violation (LIV) is often described by dispersion relations of the form E $_{i}$ $^{2}$ = m $_{i}$ $^{2}$+p $_{i}$ $^{2}$+δ$_{i,n}$ E $^{2+n}$ with delta different based on particle type i, with energy E, momentum p and rest mass m. Kinematics and energy thresholds of interactions are modified once the LIV terms become comparable to the squared masses of the particles involved. Thus, the strongest constraints on the LIV coefficients δ$_{i,n}$ tend to come from the highest energies. At sufficiently high energies, photons produced by cosmic ray interactions as they propagate through the Universe could be subluminal and unattenuated over cosmological distances. Cosmic ray interactions can also be modified and lead to detectable fingerprints in the energy spectrum and mass composition observed on Earth. The data collected at the Pierre Auger Observatory are therefore possibly sensitive to both the electromagnetic and hadronic sectors of LIV. In this article, we explore these two sectors by comparing the energy spectrum and the composition of cosmic rays and the upper limits on the photon flux from the Pierre Auger Observatory with simulations including LIV. Constraints on LIV parameters depend strongly on the mass composition of cosmic rays at the highest energies. For the electromagnetic sector, while no constraints can be obtained in the absence of protons beyond 10$^{19}$ eV, we obtain δ$_{γ,0}$ > -10$^{-21}$, δ$_{γ,1}$ > -10$^{-40}$ eV$^{-1}$ and δ$_{γ,2}$ > -10$^{-58}$ eV$^{-2}$ in the case of a subdominant proton component up to 10$^{20}$ eV. For the hadronic sector, we study the best description of the data as a function of LIV coefficients and we derive constraints in the hadronic sector such as δ$_{had,0}$ < 10$^{-19}$, δ$_{had,1}$ < 10$^{-38}$ eV$^{-1}$ and δ$_{had,2}$ < 10$^{-57}$ eV$^{-2}$ at 5σ CL

A Search for Photons with Energies Above 2 × 1017^{17} eV Using Hybrid Data from the Low-Energy Extensions of the Pierre Auger Observatory

International audienceUltra-high-energy photons with energies exceeding 10$^{17}$ eV offer a wealth of connections to different aspects of cosmic-ray astrophysics as well as to gamma-ray and neutrino astronomy. The recent observations of photons with energies in the 10$^{15}$ eV range further motivate searches for even higher-energy photons. In this paper, we present a search for photons with energies exceeding 2 × 10$^{17}$ eV using about 5.5 yr of hybrid data from the low-energy extensions of the Pierre Auger Observatory. The upper limits on the integral photon flux derived here are the most stringent ones to date in the energy region between 10$^{17}$ and 10$^{18}$ eV

Cosmological implications of photon-flux upper limits at ultra-high energies in scenarios of Planckian-interacting massive particles for dark matter

We present a thorough search for signatures that would be suggestive of super-heavy $X$ particles decaying in the Galactic halo, in the data of the Pierre Auger Observatory. From the lack of signal, we derive upper limits for different energy thresholds above ${\gtrsim}10^8$ GeV on the expected secondary by-product fluxes from $X$-particle decay. Assuming that the energy density of these super-heavy particles matches that of dark matter observed today, we translate the upper bounds on the particle fluxes into tight constraints on the couplings governing the decay process as a function of the particle mass. We show that instanton-induced decay processes allow us to derive a bound on the reduced coupling constant of gauge interactions in the dark sector: \alpha_X \alt 0.09, for 10^{9} \alt M_X/\text{GeV} < 10^{19}. This upper limit on $\alpha_X$ is complementary to the non-observation of tensor modes in the cosmic microwave background in the context of Planckian-interacting massive particles for dark matter produced during the reheating epoch. Viable regions for this scenario to explain dark matter are delineated in several planes of the multidimensional parameter space that involves, in addition to $M_X$ and $\alpha_X$, the Hubble rate at the end of inflation, the reheating efficiency, and the non-minimal coupling of the Higgs with curvature

Cosmological implications of photon-flux upper limits at ultra-high energies in scenarios of Planckian-interacting massive particles for dark matter

We present a thorough search for signatures that would be suggestive of super-heavy $X$ particles decaying in the Galactic halo, in the data of the Pierre Auger Observatory. From the lack of signal, we derive upper limits for different energy thresholds above ${\gtrsim}10^8$ GeV on the expected secondary by-product fluxes from $X$-particle decay. Assuming that the energy density of these super-heavy particles matches that of dark matter observed today, we translate the upper bounds on the particle fluxes into tight constraints on the couplings governing the decay process as a function of the particle mass. We show that instanton-induced decay processes allow us to derive a bound on the reduced coupling constant of gauge interactions in the dark sector: \alpha_X \alt 0.09, for 10^{9} \alt M_X/\text{GeV} < 10^{19}. This upper limit on $\alpha_X$ is complementary to the non-observation of tensor modes in the cosmic microwave background in the context of Planckian-interacting massive particles for dark matter produced during the reheating epoch. Viable regions for this scenario to explain dark matter are delineated in several planes of the multidimensional parameter space that involves, in addition to $M_X$ and $\alpha_X$, the Hubble rate at the end of inflation, the reheating efficiency, and the non-minimal coupling of the Higgs with curvature

Global variation in postoperative mortality and complications after cancer surgery: a multicentre, prospective cohort study in 82 countries

© 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 licenseBackground: 80% of individuals with cancer will require a surgical procedure, yet little comparative data exist on early outcomes in low-income and middle-income countries (LMICs). We compared postoperative outcomes in breast, colorectal, and gastric cancer surgery in hospitals worldwide, focusing on the effect of disease stage and complications on postoperative mortality. Methods: This was a multicentre, international prospective cohort study of consecutive adult patients undergoing surgery for primary breast, colorectal, or gastric cancer requiring a skin incision done under general or neuraxial anaesthesia. The primary outcome was death or major complication within 30 days of surgery. Multilevel logistic regression determined relationships within three-level nested models of patients within hospitals and countries. Hospital-level infrastructure effects were explored with three-way mediation analyses. This study was registered with ClinicalTrials.gov, NCT03471494. Findings: Between April 1, 2018, and Jan 31, 2019, we enrolled 15 958 patients from 428 hospitals in 82 countries (high income 9106 patients, 31 countries; upper-middle income 2721 patients, 23 countries; or lower-middle income 4131 patients, 28 countries). Patients in LMICs presented with more advanced disease compared with patients in high-income countries. 30-day mortality was higher for gastric cancer in low-income or lower-middle-income countries (adjusted odds ratio 3·72, 95% CI 1·70–8·16) and for colorectal cancer in low-income or lower-middle-income countries (4·59, 2·39–8·80) and upper-middle-income countries (2·06, 1·11–3·83). No difference in 30-day mortality was seen in breast cancer. The proportion of patients who died after a major complication was greatest in low-income or lower-middle-income countries (6·15, 3·26–11·59) and upper-middle-income countries (3·89, 2·08–7·29). Postoperative death after complications was partly explained by patient factors (60%) and partly by hospital or country (40%). The absence of consistently available postoperative care facilities was associated with seven to 10 more deaths per 100 major complications in LMICs. Cancer stage alone explained little of the early variation in mortality or postoperative complications. Interpretation: Higher levels of mortality after cancer surgery in LMICs was not fully explained by later presentation of disease. The capacity to rescue patients from surgical complications is a tangible opportunity for meaningful intervention. Early death after cancer surgery might be reduced by policies focusing on strengthening perioperative care systems to detect and intervene in common complications. Funding: National Institute for Health Research Global Health Research Unit