Control de inventarios y su repercusión en los estados financieros de la empresa ABC Joyas SRL periodo 2017

Al carecer de un adecuado control de inventarios e información contable confiable, ocasiona que no se refleje la realidad de la empresa, repercutiendo en los estados financieros. Por otra parte, al no tener un buen control de los inventarios pueden ocasionar distintos problemas como pérdidas en ventas, desconocer qué productos tienen mayor rotación que otros, robos de mercadería, entre otros. Se procura evaluar el control de inventarios y su repercusión en los estados financieros de la empresa ABC Joyas S.R.L., periodo 2017. Se tiene como objetivo general: Determinar la repercusión del control de inventarios en los estados financieros de la empresa ABC Joyas SRL, periodo 2017, y los objetivos específicos son: Describir la situación actual del sistema de control de inventarios, determinar las actividades del control de inventarios, reconocer las fallas, motivos y consecuencias que se originan en el control de inventarios; comparar la repercusión que existe entre el control de inventarios y sus estados financieros; y proponer una mejora en el control de inventarios en los estados financieros de la empresa ABC Joyas SRL. La presente investigación es de tipo cuantitativa, de tipo descriptiva no experimental; la población y la muestra es la misma y se trata del gerente general de la empresa ABC Joyas S.R.L. En cuanto a los instrumentos, se utilizó la entrevista como tal. Por último, se emplearon informes, apuntes adicionales por parte de la gerencia y bibliografía, que en conjunto ha sido de gran importancia para la presente investigación. Como resultados se obtuvo que, existen falencias en los estados financieros, denotándose que solo el 39% del total de activos se encuentra representado por existencias, además, el conteo físico no corresponde al establecido en el inventario, debiéndose a que, el personal no se encuentra tan capacitado en su labor de custodia de existencias. Concluyéndose que, el control de existencias repercute de manera negativa en los estados financieros

Criterios de Implementación ISO 14000:2015 Caso Estudio Sector Lácteo

La protección al ambiente ha tomado gran importancia en los últimos años, convirtiéndose en un tema de interés para las empresas, sumado a esto también buscan implementar en sus procesos estándares de calidad que contribuyan al desarrollo y la seguridad ocupacional. De allí radica el interés por el desarrollo de sistemas de gestión ambiental, en donde además de incrementar la eficiencia de la empresa tenga como fin prevenir y reducir los impactos ambientales generados en su proceso productivo y así conservar el medio ambiente. La empresa de lácteos Colacteos ha implementado el sistema de gestión ambiental para cumplir con los requisitos establecidos en la norma ISO 14001 en donde la organización busca desarrollar sus actividades productivas minimizando los riesgos ambientales e integrando un enfoque sostenible durante todo su proceso productivo. La empresa de lácteos Colacteos se evaluó mediante los requerimientos de la norma ISO 14001:2015 verificando las normas y principios además se identificó los aspectos e impactos ambientales más significativos considerando la legislación ambiental y definiendo acciones correctivas con el fin de mitigar, y reducir los impactos ambientalesEnvironmental protection has taken on great importance in recent years, becoming a matter of interest to companies, and they also seek to implement in their processes quality standards that contribute to occupational development and safety. Hence the interest in the development of environmental management systems, where in addition to increasing the efficiency of the company, it is intended to prevent and reduce the environmental impacts generated in its productive process and thus to conserve the environment. The dairy company Colacteos has implemented the environmental management system to meet the requirements established in ISO 14001 where the organization seeks to develop its productive activities by minimizing environmental risks and integrating a sustainable approach throughout its productive process. The dairy company Colacteos has implemented the environmental management system to meet the requirements established in ISO 14001 where the organization seeks to develop its productive activities by minimizing environmental risks and integrating a sustainable approach throughout its productive proces

Las prácticas políticas en la comunidad digital de Facebook: @Deslengua2

This research is relevant since it seeks to analyze and highlight the importance of digital media for information spaces and political debate. The results of the findings will also contribute to determining the effectiveness and efficiency of social networks based on this theme, which will be a great contribution as it is a recent research topic. Within the social sphere, it is expected to describe how individuals (users and prominent fans of @ Deslengua2) are the main actors of the page, since, without their interactions, the publications of the page would not have the great impact that they have thanks to to them.Esta investigación es relevante dado que busca analizar y resaltar la importancia de los medios digitales para los espacios de información y debate político. Los resultados de los hallazgos también aportarán en determinar la eficacia y eficiencia de las redes sociales en base a esta temática, lo cual será un gran aporte al ser un tema reciente de investigación. Dentro del ámbito social, se espera describir cómo los individuos (usuarios y fans destacados de @Deslengua2) son los principales actores de la página, ya que, sin las interacciones de éstos, las publicaciones de la página no tendrían el gran impacto que tienen gracias a ellos

PRImary care Streptococcal Management (PRISM) study:In vitro study, diagnostic cohorts and a pragmatic adaptive randomised controlled trial with nested qualitative study and cost-effectiveness study

Background: Antibiotics are still prescribed to most patients attending primary care with acute sore throat, despite evidence that there is modest benefit overall from antibiotics. Targeting antibiotics using either clinical scoring methods or rapid antigen detection tests (RADTs) could help. However, there is debate about which groups of streptococci are important (particularly Lancefield groups C and G), and uncertainty about the variables that most clearly predict the presence of streptococci. Objective: This study aimed to compare clinical scores or RADTs with delayed antibiotic prescribing. Design: The study comprised a RADT in vitro study; two diagnostic cohorts to develop streptococcal scores (score 1; score 2); and, finally, an open pragmatic randomised controlled trial with nested qualitative and cost-effectiveness studies. Setting: The setting was UK primary care general practices. Participants: Participants were patients aged ≥ 3 years with acute sore throat. Interventions: An internet program randomised patients to targeted antibiotic use according to (1) delayed antibiotics (control group), (2) clinical score or (3) RADT used according to clinical score. Main outcome measures: The main outcome measures were self-reported antibiotic use and symptom duration and severity on seven-point Likert scales (primary outcome: mean sore throat/difficulty swallowing score in the first 2-4 days). Results: The IMI TestPack Plus Strep A (Inverness Medical, Bedford, UK) was sensitive, specific and easy to use. Lancefield group A/C/G streptococci were found in 40% of cohort 2 and 34% of cohort 1. A five-point score predicting the presence of A/C/G streptococci [FeverPAIN: Fever; Purulence; Attend rapidly (≤ 3 days); severe Inflammation; and No cough or coryza] had moderate predictive value (bootstrapped estimates of area under receiver operating characteristic curve: 0.73 cohort 1, 0.71 cohort 2) and identified a substantial number of participants at low risk of streptococcal infection. In total, 38% of cohort 1 and 36% of cohort 2 scored ≤ 1 for FeverPAIN, associated with streptococcal percentages of 13% and 18%, respectively. In an adaptive trial design, the preliminary score (score 1; n = 1129) was replaced by FeverPAIN (n = 631). For score 1, there were no significant differences between groups. For FeverPAIN, symptom severity was documented in 80% of patients, and was lower in the clinical score group than in the delayed prescribing group (-0.33; 95% confidence interval -0.64 to -0.02; p = 0.039; equivalent to one in three rating sore throat a slight rather than moderately bad problem), and a similar reduction was observed for the RADT group (-0.30; -0.61 to 0.00; p = 0.053). Moderately bad or worse symptoms resolved significantly faster (30%) in the clinical score group (hazard ratio 1.30; 1.03 to 1.63) but not the RADT group (1.11; 0.88 to 1.40). In the delayed group, 75/164 (46%) used antibiotics, and 29% fewer used antibiotics in the clinical score group (risk ratio 0.71; 0.50 to 0.95; p = 0.018) and 27% fewer in the RADT group (0.73; 0.52 to 0.98; p = 0.033). No significant differences in complications or reconsultations were found. The clinical score group dominated both other groups for both the cost/quality-adjusted life-years and cost/change in symptom severity analyses, being both less costly and more effective, and cost-effectiveness acceptability curves indicated the clinical score to be the most likely to be cost-effective from an NHS perspective. Patients were positive about RADTs. Health professionals' concerns about test validity, the time the test took and medicalising self-limiting illness lessened after using the tests. For both RADTs and clinical scores, there were tensions with established clinical experience. Conclusions: Targeting antibiotics using a clinical score (FeverPAIN) efficiently improves symptoms and reduces antibiotic use. RADTs used in combination with FeverPAIN provide no clear advantages over FeverPAIN alone, and RADTs are unlikely to be incorporated into practice until health professionals' concerns are met and they have experience of using them. Clinical scores also face barriers related to clinicians' perceptions of their utility in the face of experience. This study has demonstrated the limitation of using one data set to develop a clinical score. FeverPAIN, derived from two data sets, appears to be valid and its use improves outcomes, but diagnostic studies to confirm the validity of FeverPAIN in other data sets and settings are needed. Experienced clinicians need to identify barriers to the use of clinical scoring methods. Implementation studies that address perceived barriers in the use of FeverPAIN are needed

Huerta agroecológica comunitaria en el Jardín de Infantes N° 904 del partido de Ensenada (provincia de Buenos Aires, Argentina)

Desde marzo de 2011 se trabaja en Villa Catella (Pdo. de Ensenada, Provincia de Buenos Aires, Argentina) en la promoción de la salud y la soberanía alimentaria a través de la producción agroecológica de alimentos. Se emprendió una huerta en la Unidad Sanitaria Nº 80 y se inició otra en el Jardín de Infantes N°904 del mencionado barrio. Los participantes fueron los miembros de la comunidad educativa, integrada por los niños, docentes, autoridades, auxiliares, padres y vecinos. El mantenimiento y seguimiento de la huerta sirvieron como punto de partida para reflexionar y debatir sobre la soberanía alimentaria, la nutrición y la organización comunitaria. Actualmente el equipo busca cerrar el ciclo de acompañamiento en el Jardín, y se propone asimismo la réplica en nuevas comunidades educativas, a fin de multiplicar la experiencia y contribuir a la revalorización de los saberes populares en integración con los académicos.Eje B2 Paisajes, Territorios y Agroecología (Relatos de experiencias)Facultad de Ciencias Agrarias y Forestale

Huerta agroecológica comunitaria en el Jardín de Infantes N° 904 del partido de Ensenada (provincia de Buenos Aires, Argentina)

Desde marzo de 2011 se trabaja en Villa Catella (Pdo. de Ensenada, Provincia de Buenos Aires, Argentina) en la promoción de la salud y la soberanía alimentaria a través de la producción agroecológica de alimentos. Se emprendió una huerta en la Unidad Sanitaria Nº 80 y se inició otra en el Jardín de Infantes N°904 del mencionado barrio. Los participantes fueron los miembros de la comunidad educativa, integrada por los niños, docentes, autoridades, auxiliares, padres y vecinos. El mantenimiento y seguimiento de la huerta sirvieron como punto de partida para reflexionar y debatir sobre la soberanía alimentaria, la nutrición y la organización comunitaria. Actualmente el equipo busca cerrar el ciclo de acompañamiento en el Jardín, y se propone asimismo la réplica en nuevas comunidades educativas, a fin de multiplicar la experiencia y contribuir a la revalorización de los saberes populares en integración con los académicos.Eje B2 Paisajes, Territorios y Agroecología (Relatos de experiencias)Facultad de Ciencias Agrarias y Forestale

Huerta agroecológica comunitaria en el Jardín de Infantes N° 904 del partido de Ensenada (provincia de Buenos Aires, Argentina)

Desde marzo de 2011 se trabaja en Villa Catella (Pdo. de Ensenada, Provincia de Buenos Aires, Argentina) en la promoción de la salud y la soberanía alimentaria a través de la producción agroecológica de alimentos. Se emprendió una huerta en la Unidad Sanitaria Nº 80 y se inició otra en el Jardín de Infantes N°904 del mencionado barrio. Los participantes fueron los miembros de la comunidad educativa, integrada por los niños, docentes, autoridades, auxiliares, padres y vecinos. El mantenimiento y seguimiento de la huerta sirvieron como punto de partida para reflexionar y debatir sobre la soberanía alimentaria, la nutrición y la organización comunitaria. Actualmente el equipo busca cerrar el ciclo de acompañamiento en el Jardín, y se propone asimismo la réplica en nuevas comunidades educativas, a fin de multiplicar la experiencia y contribuir a la revalorización de los saberes populares en integración con los académicos.Eje B2 Paisajes, Territorios y Agroecología (Relatos de experiencias)Facultad de Ciencias Agrarias y Forestale

Antiinflammatory Therapy with Canakinumab for Atherosclerotic Disease

Background: Experimental and clinical data suggest that reducing inflammation without affecting lipid levels may reduce the risk of cardiovascular disease. Yet, the inflammatory hypothesis of atherothrombosis has remained unproved. Methods: We conducted a randomized, double-blind trial of canakinumab, a therapeutic monoclonal antibody targeting interleukin-1β, involving 10,061 patients with previous myocardial infarction and a high-sensitivity C-reactive protein level of 2 mg or more per liter. The trial compared three doses of canakinumab (50 mg, 150 mg, and 300 mg, administered subcutaneously every 3 months) with placebo. The primary efficacy end point was nonfatal myocardial infarction, nonfatal stroke, or cardiovascular death. RESULTS: At 48 months, the median reduction from baseline in the high-sensitivity C-reactive protein level was 26 percentage points greater in the group that received the 50-mg dose of canakinumab, 37 percentage points greater in the 150-mg group, and 41 percentage points greater in the 300-mg group than in the placebo group. Canakinumab did not reduce lipid levels from baseline. At a median follow-up of 3.7 years, the incidence rate for the primary end point was 4.50 events per 100 person-years in the placebo group, 4.11 events per 100 person-years in the 50-mg group, 3.86 events per 100 person-years in the 150-mg group, and 3.90 events per 100 person-years in the 300-mg group. The hazard ratios as compared with placebo were as follows: in the 50-mg group, 0.93 (95% confidence interval [CI], 0.80 to 1.07; P = 0.30); in the 150-mg group, 0.85 (95% CI, 0.74 to 0.98; P = 0.021); and in the 300-mg group, 0.86 (95% CI, 0.75 to 0.99; P = 0.031). The 150-mg dose, but not the other doses, met the prespecified multiplicity-adjusted threshold for statistical significance for the primary end point and the secondary end point that additionally included hospitalization for unstable angina that led to urgent revascularization (hazard ratio vs. placebo, 0.83; 95% CI, 0.73 to 0.95; P = 0.005). Canakinumab was associated with a higher incidence of fatal infection than was placebo. There was no significant difference in all-cause mortality (hazard ratio for all canakinumab doses vs. placebo, 0.94; 95% CI, 0.83 to 1.06; P = 0.31). Conclusions: Antiinflammatory therapy targeting the interleukin-1β innate immunity pathway with canakinumab at a dose of 150 mg every 3 months led to a significantly lower rate of recurrent cardiovascular events than placebo, independent of lipid-level lowering. (Funded by Novartis; CANTOS ClinicalTrials.gov number, NCT01327846.

Why Are Outcomes Different for Registry Patients Enrolled Prospectively and Retrospectively? Insights from the Global Anticoagulant Registry in the FIELD-Atrial Fibrillation (GARFIELD-AF).

Background: Retrospective and prospective observational studies are designed to reflect real-world evidence on clinical practice, but can yield conflicting results. The GARFIELD-AF Registry includes both methods of enrolment and allows analysis of differences in patient characteristics and outcomes that may result. Methods and Results: Patients with atrial fibrillation (AF) and ≥1 risk factor for stroke at diagnosis of AF were recruited either retrospectively (n = 5069) or prospectively (n = 5501) from 19 countries and then followed prospectively. The retrospectively enrolled cohort comprised patients with established AF (for a least 6, and up to 24 months before enrolment), who were identified retrospectively (and baseline and partial follow-up data were collected from the emedical records) and then followed prospectively between 0-18 months (such that the total time of follow-up was 24 months; data collection Dec-2009 and Oct-2010). In the prospectively enrolled cohort, patients with newly diagnosed AF (≤6 weeks after diagnosis) were recruited between Mar-2010 and Oct-2011 and were followed for 24 months after enrolment. Differences between the cohorts were observed in clinical characteristics, including type of AF, stroke prevention strategies, and event rates. More patients in the retrospectively identified cohort received vitamin K antagonists (62.1% vs. 53.2%) and fewer received non-vitamin K oral anticoagulants (1.8% vs . 4.2%). All-cause mortality rates per 100 person-years during the prospective follow-up (starting the first study visit up to 1 year) were significantly lower in the retrospective than prospectively identified cohort (3.04 [95% CI 2.51 to 3.67] vs . 4.05 [95% CI 3.53 to 4.63]; p = 0.016). Conclusions: Interpretations of data from registries that aim to evaluate the characteristics and outcomes of patients with AF must take account of differences in registry design and the impact of recall bias and survivorship bias that is incurred with retrospective enrolment. Clinical Trial Registration: - URL: http://www.clinicaltrials.gov . Unique identifier for GARFIELD-AF (NCT01090362)

Effects of alirocumab on types of myocardial infarction: insights from the ODYSSEY OUTCOMES trial

Aims  The third Universal Definition of Myocardial Infarction (MI) Task Force classified MIs into five types: Type 1, spontaneous; Type 2, related to oxygen supply/demand imbalance; Type 3, fatal without ascertainment of cardiac biomarkers; Type 4, related to percutaneous coronary intervention; and Type 5, related to coronary artery bypass surgery. Low-density lipoprotein cholesterol (LDL-C) reduction with statins and proprotein convertase subtilisin–kexin Type 9 (PCSK9) inhibitors reduces risk of MI, but less is known about effects on types of MI. ODYSSEY OUTCOMES compared the PCSK9 inhibitor alirocumab with placebo in 18 924 patients with recent acute coronary syndrome (ACS) and elevated LDL-C (≥1.8 mmol/L) despite intensive statin therapy. In a pre-specified analysis, we assessed the effects of alirocumab on types of MI. Methods and results  Median follow-up was 2.8 years. Myocardial infarction types were prospectively adjudicated and classified. Of 1860 total MIs, 1223 (65.8%) were adjudicated as Type 1, 386 (20.8%) as Type 2, and 244 (13.1%) as Type 4. Few events were Type 3 (n = 2) or Type 5 (n = 5). Alirocumab reduced first MIs [hazard ratio (HR) 0.85, 95% confidence interval (CI) 0.77–0.95; P = 0.003], with reductions in both Type 1 (HR 0.87, 95% CI 0.77–0.99; P = 0.032) and Type 2 (0.77, 0.61–0.97; P = 0.025), but not Type 4 MI. Conclusion  After ACS, alirocumab added to intensive statin therapy favourably impacted on Type 1 and 2 MIs. The data indicate for the first time that a lipid-lowering therapy can attenuate the risk of Type 2 MI. Low-density lipoprotein cholesterol reduction below levels achievable with statins is an effective preventive strategy for both MI types.For complete list of authors see http://dx.doi.org/10.1093/eurheartj/ehz299</p