Incidencia del análisis financiero mediante la aplicación de razones financieras en la toma de decisiones de panadería Las Delicias, S.A durante los períodos contables 2013-2014

El presente trabajo se enfoca en el análisis e interpretación de los estados financieros mediante la aplicación de Razones Financieras en una empresa del sector panificación y a la vez la identificación de la incidencia de estos resultados en la toma de decisiones. Debido a la importancia que tiene para los empresarios o directivos de las empresas el tomar las mejores decisiones se hace necesario realizar análisis a la información financiera que están obteniendo, el porqué y el cómo pueden mejorar. De tal manera las razones financieras son de gran importancia, ya que estas pueden medir el grado de eficacia y comportamiento de la empresa en estudio. Éstas presentan una perspectiva amplia de la situación financiera, por lo tanto se puede precisar el grado de liquidez, rentabilidad, apalancamiento financiero, la cobertura y todo lo que tenga que ver con su actividad. La información financiera que emana de la contabilidad, es información cuantitativa, expresada en unidades monetarias y descriptivas, que muestra la posición y desempeño financiero de una entidad, cuyo objetivo esencial es ser útil al usuario general en la toma de sus decisiones económicas y administrativas. Su manifestación fundamental son los estados financieros, se enfoca esencialmente a proveer información que permita evaluar el desenvolvimiento de la entidad, así como en proporcionar elementos de juicio para estimar el comportamiento futuro de los flujos de efectivo, entre otros aspectos. En el desarrollo del presente trabajo investigativo se presenta una serie de información que permite conocer los puntos abordados, siendo muy importantes para el conocimiento del tema en estudio, pudiendo encontrar dentro del mismo la siguiente información: planteamiento del problema, justificación, objetivo general y específicos, marco teórico, supuesto, diseño metodológico, resultados, conclusiones, recomendaciones y anexos. Todo esto para tener una base de apoyo sobre lo que se está abordando y poder llegar cumplir con éxito las metas y objetivos establecidos para esta investigació

Heavy Metal Speciation, and the Evaluation and Remediation of Polluted Mine Wastes and Soils

The chapter exposes how a sound methodology can be instrumented to both, biogeochemically speciate heavy metal (HM) polluted mine wastes and soils, and to develop solid strategies to agriculturally stabilize and remediate HM-polluted terrestrial environments. Using single- and sequential extraction procedures, polluted environments can be chemically speciated to successfully remediate impacted sites. Once metal(loid) toxic levels are determined, common amendments (compost, P-fertilizers, lime, gypsum) can be added to abate HM levels, and to re-sustain vegetation, based on bioassay results of HM-sensitive plants. The approach addresses first: a) a discussion of concepts and relevant chemistry that apply to study mine tailing materials and soils, via single or multiple HM-fractionation schemes; b) characterizing chemically mine tailings and soils, in terms of the metal(loid)-sorption-complexing affinities, and c) creating a “fertile environment” by agriculturally reconditioning the HM-polluted acidic mine waste to allow the vegetation regrowth, based on bioassay test performance. Results of two successful cases of study are included; one showing the use of single extraction procedures to evaluate phytoavailable/toxic HM levels to agriculturally remediate polluted sites, and another showing the role of sequential extraction procedures to discriminate heavy metal(loid)s of a spill from other metal deposits of the same ore

Correlación de flúor en agua potable, caries dental y fluorosis dental en el municipio de Muelle de los Bueyes departamento de la Región Autónoma Costa Caribe Sur, en escolares de 6-12 años en el periodo de Marzo–Junio 2022

La presente investigación titulada, “Correlación de flúor en agua potable, caries dental y fluorosis dental en el municipio de Muelle de los Bueyes departamento de la Región Autónoma Costa Caribe Sur, en escolares de 6-12 años en el periodo de Marzo - Junio 2022”, tuvo como objetivo principal analizar el flúor en agua potable y caries dental en determinada población. La investigación es de tipo cuantitativo, descriptivo, de corte transversal y analítico, con un universo de 1565, con una muestra de 139 niños de primaria de las principales escuelas del municipio. En cuanto a los abastecimientos se tomó uno por poblado siendo 7 fuentes en totales las que tomaríamos como muestra de todos los abastecimientos existentes en el municipio. La edad más predominante fue de 6-9 años que corresponde a la mayor población estudiada con 54,7% (74). Muelle de los Bueyes presento un promedio de flúor en agua bajo, alta prevalencia de ca-ries dental, aunque la prevalencia de fluorosis dental no fue muy alta. Lo cual concluye que la falta de flúor en el agua del municipio es uno de los factores que esta afectando de forma negativa en la salud bucal de los niños y niñas de las comunidades, generando el incremen-to en la prevalencia de caries denta

Caracterización de jales mineros para recuperación de elementos estratégicos (Ga, In, Ge y tierras raras)

Se realizó la caracterización fisicoquímica, mineralógica y elemental de 3 muestras distintas de jales mineros, procedentes de la explotación tanto de minerales de hierro como de minerales polimetálicos, con el fin de evaluar la posibilidad de recuperación de elementos estratégicos como Ga, In, Ge y/o tierras raras para su posible uso en la fabricación de nuevos materiales. La caracterización mineralógica se llevó a cabo por Difracción de Rayos X (DRX) y Microscopia Electrónica de Barrido con análisis de Energía Dispersiva de rayos X (MEB-EDS). La caracterización elemental se realizó por diversas técnicas: Espectroscopia Óptica de Emisión por Plasma Acoplado Inductivamente (ICP-OES) y acoplado a un Espectrofotómetro de Masas (ICP-MS), Fluorescencia de Rayos X (FRX), y por Análisis Instrumental de Activación de Neutrones (INAA). Los resultados indicaron que los elementos mayoritarios (>100 mg/kg) presentes en las muestras son Fe, Zn, Pb y Cu, los cuales aumentan su concentración con la disminución del tamaño de partícula. Los elementos estratégicos encontrados fueron Ga, Y, La, Ce, Nd y Sc en concentraciones de 5 a 32 mg/kg. Se descubrió también la presencia de Au (2.1 mg/kg) en una de las muestras en partículas menores a 250 μm.The physicochemical, mineralogical and elemental characterization of 3 different samples of mining residues from the exploitation of both iron ores and polymetallic minerals was done in order to evaluate the possibility of recovery of strategic elements, like Ga, In, Ge and/or rare earth elements (REE) for its possible use in the manufacture of new materials. The mineralogical characterization was carried out by X-ray Diffraction (XRD) and Scanning Electron Microscopy with Energy Dispersive X-ray analysis (SEM-EDS). The elemental characterization was performed by diverse methods: Inductively Coupled Plasma Atomic Emission Spectrometry with optic detector (ICP‐AES) and with a Mass Spectrometer detector (ICP-MS), X-ray Fluorescence (XRF), and Instrumental Neutron Activation Analysis (INAA). The results indicated that the major elements (>100 mg/kg) in the samples are Fe, Zn, Pb and Cu, and their concentration increase with decreasing particle size. The strategic elements found were Ga, Y, La, Ce, Nd and Sc in concentrations from 5 to 32 mg/kg. It was also found the presence of Au (2.1 mg/kg) in one of the samples in particles less than 250 μm

Implementación del sistema de control interno según el marco integrado COSO 2013 y su efecto en la rentabilidad en la empresa Palacio S.A.C, Lima-año 2019

En el presente trabajo de investigación titulado Implementación del sistema de control interno según el marco integrado COSO 2013 y su efecto en la rentabilidad en la empresa Palacio S.A.C en el año 2019 tiene como objetivo determinar el efecto de la implementación de controles sobre la rentabilidad de la empresa. En primer lugar, conocer la empresa, su rubro y funcionamiento; luego, se realizó un cuestionario de control interno para identificar los riesgos de la empresa, se evaluó sus Estados financieros, identificando en su estructura partidas que pudieran contener errores. De las respuestas obtenidas, los datos y documentos recolectados, se logró encontrar evidencias de errores, como consecuencia de riesgos no controlados que afectaron la actividad operativa y rentabilidad de la empresa. El método utilizado en la presente investigación es Deductivo, de acuerdo con el problema que existe en el momento de estudio, de los datos obtenidos se aplicó la técnica de la encuesta que fue dirigida al área de administración, contabilidad y al personal.Trabajo de suficiencia profesionalCampus Lima Centr

Validación de la determinación de picloram y ácido2,4-diclorofenoxiácetico en muestras ambientales de suelos por cromatografía de líquidos de alta resolución

Se desarrolló y validó una metodología por CLAR que permitió llevar a cabo la determinación de 2,4-D y picloram en muestras de suelo. Los resultados muestran que el método desarrollado es adecuado para los fines previstos ya que cumplen con los criterios de aceptación establecidos. La extracción sólido-líquido asistida por ultrasonido mostro ser eficiente, los parámetros de desempeño obtenidos cumplen con los criterios de aceptación y durante el análisis cromatográfico no se detectaron interferencias provenientes de la matriz. Al aplicar el método muestras ambientales no se encontró evidencia de la presencia de 2,4-D ni de picloram, sin embargo, debe tomarse en cuenta que son compuestos tóxicos y que un inadecuado manejo y una exposición elevada a estos compuestos, puede generar efectos dañinos a la salud.It was developed and validated a HPLC methodology that allowed the determination of 2.4-D and Picloram in soil samples. The results show that the developed method is suitable for the intended purposes as they meet the established acceptance criteria. The solid-fluid extraction assisted by ultrasound showed to be efficient, the performance parameters obtained comply with the criteria of acceptance and during the chromatographic analysis no interferences were detected from the matrix. When applying the environmental samples method, no evidence was found of the presence of 2.4-D or Picloram, however it should be taken into account that they are toxic compounds and that inadequate management and exposure to these compounds can cause harmful health effects

Validación de un método para la determinación de glifosato, AMPA y glufosinato en suelos por CLAR con derivatización pre-columna

Se desarrolló y validó una metodología que permitió llevar a cabo la determinación de glifosato, AMPA y glufosinato en muestras de suelo. Los resultados muestran que el método desarrollado es adecuado para los fines previstos ya que cumplen con los criterios de aceptación establecidos. El análisis de estos plaguicidas se realizó por CLAR detector UV, previa derivatización con FMOC-Cl (cloruro de 9-fluoroenilmetil cloroformato) en buffer boratos, se modificó el procedimiento de derivatización con la finalidad de optimizar la metodología. El análisis en suelo se realizó previa extracción sólido-líquido asistida con ultrasonido. Durante el análisis cromatográfico no se detectaron interferencias provenientes de la matriz. Al aplicar el método a muestras ambientales se encontró evidencia de la presencia de glufosinato. No se detectó glifosato sin embargo se detectó el ácido aminometil fosfónico (AMPA) que es uno de los productos de degradación del glifosato en concentraciones de hasta 108.26 mg/Kg.It developed and validated a methodology that allowed to carry out the determination of glyphosate, AMPA and gluphosinate in soil samples. The results show that the developed method is suitable for the intended purposes as they meet the established acceptance criteria. The analysis of these pesticides was carried out by HPLC detection UV, previous derivatization with FMOC-Cl (Fluorenylmethyloxycarbonyl chloride) in buffer borates, modified the procedure of derivatization in order to optimize the methodology. The soil analysis was performed prior to solid-liquid extraction assisted with ultrasound. No interference from the matrix was detected during the chromatographic analysis. When applying the method to environmental samples, evidence was found of the presence of glufosinate. Glyphosate was not detected however aminometilfosfónico acid (AMPA) was detected which is one of the degradation products of glyphosate in concentrations of up to 108.26 mg/kg

Epidemiological support for genetic variability at hypothalamic–pituitary–adrenal axis and serotonergic system as risk factors for major depression

Background: Major depressive disorder (MDD) is a serious, and common psychiatric disorder worldwide. By the year 2020, MDD will be the second cause of disability in the world. The Granad∑p study is the first, to the best of our knowledge, epidemiological study of mental disorders carried out in Andalusia (South Spain), being one of its main objectives to identify genetic and environmental risk factors for MDD and other major psychiatric disorders. In this study, we focused on the possible association of 91 candidate single nucleotide polymorphisms (SNPs) with MDD.Methods: A total of 711 community-based individuals participated in the Granad∑p study. All individuals were extensively assessed for clinical, psychological, sociodemographic, life style, and other environmental variables. A biological sample was also collected for subsequent genetic analyses in 91 candidate SNPs for MDD. DSM-IV diagnosis of MDD was used as the outcome variable. Logistic regression analysis assuming an additive genetic model was performed to test the association between MDD and the genetic data. The experiment-wide significance threshold adjusted with the SNP spectral decomposition method provided a maximum P-value (8×10-3) required to identify an association. Haplotype analyses were also performed.Results: One SNP (rs623580) located in the tryptophan hydroxylase 1 gene (TPH1; chromosome 11), one intergenic variant (rs9526236) upstream of the 5-hydroxytryptamine receptor 2A gene (HTR2A; chromosome 13), and five polymorphisms (rs17689966, rs173365, rs7209436, rs110402, and rs242924) located in the corticotropin-releasing hormone receptor 1 gene (CRHR1; chromosome 17), all showed suggestive trends for association with MDD (P<0.05). Within CRHR1 gene, the TATGA haplotype combination was found to increase significantly the risk for MDD with an odds ratio =1.68 (95% CI: 1.16–2.42, P=0.006).Conclusion: Although limited, perhaps due to insufficient sample size power, our results seem to support the notion that the hypothalamic–pituitary–adrenal and serotonergic systems are likely to be involved in the genetic susceptibility for MDD. Future studies, including larger samples, should be addressed for further validation and replication of the present findings.This work was mostly funded by an Andalusian Health System Health Council grant (PI0322/2009) and partially by Astra-Zeneca in agreement with CIBERSAM. It was also supported by a PhD grant from the Spanish Ministry of Education (AP2010-3563), and by the Andalusian Council of Innovation (CTS-6682)

Psychosis and Smoking Cessation: Difficulties in Quitting Associated with Sex and Substance Abuse

No prospective studies of first psychotic episodes have explored sex differences in smoking cessation. The aim of this study was to determine the influence of sex and substance abuse on smoking cessation during an 8-year follow-up of patients after a first psychotic episode. Logistic regression modeling was used to identify factors associated with smoking cessation by sex. To examine for sex variable interactions, the following two methods were used: 1) for other clinical variables, mixed analyses were calculated; and 2) for use of other substances, logistic regression models were performed only in the substance users. At baseline, 79% of men and 84% of women were current smokers. Lower smoking cessation after 8 years was associated with female sex (odds ratio, OR = 0.30; 95% confidence intervals, CIs = 0.12–0.75) and treatment with typical antipsychotics (OR = 0.30, CIs = 0.10–0.93). In a logistic regression model of alcohol users, those who used alcohol continuously were less likely to stop smoking (adjusted OR = 0.22, CI = 0.05–1.0). Among patients who continued using cannabis, female sex was associated with significant lower smoking cessation (adjusted OR = 0.03, CI = 0.001–0.77). Sex may act as a moderator in smoking cessation after a first psychotic episode. Smoking cessation interventions in these patients should consider sex differences and comorbidity with alcohol and cannabis use

Body mass index interacts with a genetic-risk score for depression increasing the risk of the disease in high-susceptibility individuals

This study was funded by the Spanish Ministry of Health, the Institute of Health Carlos III (ISCIII), and the European Regional Development Fund (grants PS09/02272, PS09/02147, PS09/01095, PS09/00849, PS09/00461, and PI12-02755); the Andalusian Council of Health (grant PI-0569-2010); the Spanish Network of Primary Care Research, redIAPP (grant RD06/ 0018); the Aragon group (grant RD06/0018/0020); the Bizkaya group (grant RD06/0018/0018); the Castilla-Leon group (grant RD06/0018/0027); the Mental Health Barcelona Group (grant RD06/0018/0017); the Mental Health, Services and Primary Care Malaga group (grant RD06/0018/0039); and the projects "PI18/00238" and "PI18/00467" funded by the Institute of Health Carlos III (Co-funded by European Regional Development Fund/European Social Fund "A way tomake Europe"/"Investing in your future"). This study was performed as part of a PhD thesis conducted within the Official Doctoral Programme in Biomedicine of the University of Granada, Spain. Augusto Anguita-Ruiz was supported by a Ministry of Economy and Competitiveness and Institute of Health Carlos III fellowship (IFI17/00048). Juan Antonio Zarza-Rebollo received financial support from the Spanish Ministry of Economy and Competitiveness (BES-2017-082698). Ana M. Perez-Gutierrez was supported by a grant from the Ministry of Economy and Competitiveness and Institute of Health Carlos III (FI19/00228). Elena Lopez-Isac received financial support from the Spanish Ministry of Science and Innovation Juan de la Cierva Incorporacion Program (IJC2019040080-I), and Margarita Rivera was supported by the Ministry of Economy and Competitiveness Ramon y Cajal Program (RYC-2014-15774). The authors thank the Institute of Health Carlos III (ISCIII), the European Regional Development Fund (FEDER), the Andalusian Council of Health and Andalusian Health Service (SAS), the Primary Care Prevention and Health Promotion Research Network (redIAPP), the Biomedical Research Institute of Malaga (IBIMA), and the Biomedical Research Centre (CIBM) from the University of Granada for their economic and logistic support. The authors thank all the patients and General Practitioners who participated in the trial.Depression is strongly associated with obesity among other chronic physical diseases. The latest mega- and meta-analysis of genome-wide association studies have identified multiple risk loci robustly associated with depression. In this study, we aimed to investigate whether a genetic-risk score (GRS) combining multiple depression risk single nucleotide polymorphisms (SNPs) might have utility in the prediction of this disorder in individuals with obesity. A total of 30 depression-associated SNPs were included in a GRS to predict the risk of depression in a large case-control sample from the Spanish PredictD-CCRT study, a national multicentre, randomized controlled trial, which included 104 cases of depression and 1546 controls. An unweighted GRS was calculated as a summation of the number of risk alleles for depression and incorporated into several logistic regression models with depression status as the main outcome. Constructed models were trained and evaluated in the whole recruited sample. Non-genetic-risk factors were combined with the GRS in several ways across the five predictive models in order to improve predictive ability. An enrichment functional analysis was finally conducted with the aim of providing a general understanding of the biological pathways mapped by analyzed SNPs. We found that an unweighted GRS based on 30 risk loci was significantly associated with a higher risk of depression. Although the GRS itself explained a small amount of variance of depression, we found a significant improvement in the prediction of depression after including some non-genetic-risk factors into the models. The highest predictive ability for depression was achieved when the model included an interaction term between the GRS and the body mass index (BMI), apart from the inclusion of classical demographic information as marginal terms (AUC = 0.71, 95% CI = [0.65, 0.76]). Functional analyses on the 30 SNPs composing the GRS revealed an over-representation of the mapped genes in signaling pathways involved in processes such as extracellular remodeling, proinflammatory regulatory mechanisms, and circadian rhythm alterations. Although the GRS on its own explained a small amount of variance of depression, a significant novel feature of this study is that including non-genetic-risk factors such as BMI together with a GRS came close to the conventional threshold for clinical utility used in ROC analysis and improves the prediction of depression. In this study, the highest predictive ability was achieved by the model combining the GRS and the BMI under an interaction term. Particularly, BMI was identified as a trigger-like risk factor for depression acting in a concerted way with the GRS component. This is an interesting finding since it suggests the existence of a risk overlap between both diseases, and the need for individual depression genetics-risk evaluation in subjects with obesity. This research has therefore potential clinical implications and set the basis for future research directions in exploring the link between depression and obesityassociated disorders. While it is likely that future genome-wide studies with large samples will detect novel genetic variants associated with depression, it seems clear that a combination of genetics and non-genetic information (such is the case of obesity status and other depression comorbidities) will still be needed for the optimization prediction of depression in high-susceptibility individuals.Instituto de Salud Carlos III Spanish Government Institute of Health Carlos III (ISCIII) European Commission PS09/02272 PS09/02147 PS09/01095 PS09/00849 PS09/00461 PI12-02755Andalusian Council of Health PI-0569-2010Spanish Network of Primary Care Research, redIAPP RD06/ 0018Gobierno de Aragon RD06/0018/0020Bizkaya group RD06/0018/0018Castilla-Leon group RD06/0018/0027Mental Health Barcelona Group RD06/0018/0017Mental Health, Services and Primary Care Malaga group RD06/0018/0039Instituto de Salud Carlos III PI18/00238 PI18/00467 FI19/00228European Regional Development Fund/European Social Fund "A way tomake Europe"/"Investing in your future"Ministry of Economy and CompetitivenessInstitute of Health Carlos III fellowship IFI17/00048Spanish Government BES-2017-082698Spanish Ministry of Science and Innovation Juan de la Cierva Incorporacion Program IJC2019040080-IMinistry of Economy and Competitiveness Ramon y Cajal Program RYC-2014-15774Andalusian Council of HealthAndalusian Health Service (SAS)Primary Care Prevention and Health Promotion Research Network (redIAPP)Biomedical Research Institute of Malaga (IBIMA)Biomedical Research Centre (CIBM) from the University of GranadaEuropean Commissio