Gestión de Cuentas Por Cobrar Comerciales y Su Incidencia En La Liquidez de LA EMPRESA ARJEN EXPORT S.A.C. AÑO 2015

En el Perú existen empresas con diversos problemas, en su mayoría enfocados a mala gestión y políticas no determinadas para realizar procedimientos operativos los cuales consideramos son importantes para mantener una empresa en marcha, es por ello presentaremos “Gestión de cuentas por cobrar comerciales y su incidencia en la liquidez de la empresa ARJEN EXPORT S.A.C. año 2015”para mostrar la realidad de las empresas hoy en día. El objetivo principal del trabajo es determinar de qué manera la gestión de cuentas por cobrar comerciales incide en la liquidez de la empresa Arjen Export S.A.C., concluyendo que la empresa viene arrastrando una mala gestión de cobranzas, por lo que no cuenta con políticas de cobros y créditos, así como el otorgamiento de crédito libre a clientes sin una previa evaluación de su línea crediticia. La empresa en estudio por su situación debe implementar lineamientos, parámetros de cobros y créditos que puedan ayudar a un buen desempeño de la entidad, asimismo la delegación de funciones a cada a área; y para la captación de nuevos clientes se debe tomar en cuenta la materia crediticia, una evaluación minuciosa antes de otorgar créditos.In Peru there are companies with various problems, mostly focused on mismanagement and policies not determined to perform operating procedures which we believe are important to keep a company running, that is why we will present "Management of commercial accounts receivable and their incidence in the liquidity of the company ARJEN EXPORT SAC year 2015 "to show the reality of companies today. The main objective of the work is to determine how the management of commercial accounts receivable affects the liquidity of the company Arjen Export SAC, concluding that the company is dragging a bad collection management, so it does not have collection policies and credits, as well as the granting of free credit to clients without a prior evaluation of their credit line. The company under study due to its situation must implement guidelines, parameters of collections and credits that can help a good performance of the entity, as well as the delegation of functions to each area; and for the acquisition of new clients, the credit matter must be taken into account, a thorough evaluation before granting credits.Trabajo de investigació

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Gestión de Cuentas Por Cobrar Comerciales y Su Incidencia En La Liquidez de LA EMPRESA ARJEN EXPORT S.A.C. AÑO 2015

In Peru there are companies with various problems, mostly focused on mismanagement and policies not determined to perform operating procedures which we believe are important to keep a company running, that is why we will present "Management of commercial accounts receivable and their incidence in the liquidity of the company ARJEN EXPORT SAC year 2015 "to show the reality of companies today. The main objective of the work is to determine how the management of commercial accounts receivable affects the liquidity of the company Arjen Export SAC, concluding that the company is dragging a bad collection management, so it does not have collection policies and credits, as well as the granting of free credit to clients without a prior evaluation of their credit line. The company under study due to its situation must implement guidelines, parameters of collections and credits that can help a good performance of the entity, as well as the delegation of functions to each area; and for the acquisition of new clients, the credit matter must be taken into account, a thorough evaluation before granting credits.Trabajo de investigaciónEn el Perú existen empresas con diversos problemas, en su mayoría enfocados a mala gestión y políticas no determinadas para realizar procedimientos operativos los cuales consideramos son importantes para mantener una empresa en marcha, es por ello presentaremos “Gestión de cuentas por cobrar comerciales y su incidencia en la liquidez de la empresa ARJEN EXPORT S.A.C. año 2015”para mostrar la realidad de las empresas hoy en día. El objetivo principal del trabajo es determinar de qué manera la gestión de cuentas por cobrar comerciales incide en la liquidez de la empresa Arjen Export S.A.C., concluyendo que la empresa viene arrastrando una mala gestión de cobranzas, por lo que no cuenta con políticas de cobros y créditos, así como el otorgamiento de crédito libre a clientes sin una previa evaluación de su línea crediticia. La empresa en estudio por su situación debe implementar lineamientos, parámetros de cobros y créditos que puedan ayudar a un buen desempeño de la entidad, asimismo la delegación de funciones a cada a área; y para la captación de nuevos clientes se debe tomar en cuenta la materia crediticia, una evaluación minuciosa antes de otorgar créditos