Control Interno : Análisis del sistema de control interno basado en el coso para las cuentas por pagar de la Cooperativa COOPSEMET.R.L. durante el periodo d enero a junio del 2015

El control interno de la Cooperativa COOPSEMET,R.L, comprende el plan de organización y el conjunto de medidas adoptadas para salvaguardar sus recursos, verificar la exactitud y veracidad de su información financiera, técnica y administrativa, promover la eficiencia en las operaciones, estimular el cumplimiento de las políticas prescritas y lograr el cumplimiento de las metas y objetivos propuestos. Evaluaremos la implementación del control interno en la Cooperativa COOPSEMET, R., en base a los cinco componentes de COSO, este se llevara a cabo con el fin de encontrar las debilidades, los riesgos y las posibles alternativas a la situación actual de la cooperativa, este análisis será para conocimiento de la entidad o empresa, y determinar de los alcances para fortalecer la implementación del Control Interno y manual funciones de la cooperativa

Altered machinery of protein synthesis in Alzheimer's: from the nucleolus to the ribosome

Ribosomes and protein synthesis have been reported to be altered in the cerebral cortex at advanced stages of Alzheimer's disease (AD). Modifications in the hippocampus with disease progression have not been assessed. Sixty-seven cases including middle-aged (MA) and AD stages I-VI were analyzed. Nucleolar chaperones nucleolin, nucleophosmin and nucleoplasmin 3, and upstream binding transcription factor RNA polymerase I gene (UBTF) mRNAs are abnormally regulated and their protein levels reduced in AD. Histone modifications dimethylated histone H3K9 (H3K9me2) and acetylated histone H3K12 (H3K12ac) are decreased in CA1. Nuclear tau declines in CA1 and dentate gyrus (DG), and practically disappears in neurons with neurofibrillary tangles. Subunit 28 ribosomal RNA (28S rRNA) expression is altered in CA1 and DG in AD. Several genes encoding ribosomal proteins are abnormally regulated and protein levels of translation initiation factors eIF2 a, eIF3h and eIF5, and elongation factor eEF2, are altered in the CA1 region in AD. These findings show alterations in the protein synthesis machinery in AD involving the nucleolus, nucleus and ribosomes in the hippocampus in AD some of them starting at first stages (I-II) preceding neuron loss. These changes may lie behind reduced numbers of dendritic branches and reduced synapses of CA1 and DG neurons which cause hippocampal atroph

Altered machinery of protein synthesis is region- and stage-dependent and is associated with α-synuclein oligomers in Parkinson’s disease

Mean ratio of the number of nucleolar staining and the total number of neurons (ratio SD) visualized with haematoxylin and eosin and immunohistochemistry to NPM1 and NPM3 in the substantia nigra at stages 1, 3, 4, and 5 of PD. Percentage (%) of nucleolus staining and total neurons. No significant differences are seen regarding the ratios of NPM3 nucleolar staining along disease progression. However, NPM1 immunohistochemistry reveals a significant decrease between PD1 and PD5 (P ≤ 0.05 One-way Anova) (DOC 28 kb

Altered machinery of protein synthesis is region- and stage-dependent and is associated with α-synuclein oligomers in Parkinson’s disease

Introduction: Parkinson's disease (PD) is characterized by the accumulation of abnormal a-synuclein in selected regions of the brain following a gradient of severity with disease progression. Whether this is accompanied by globally altered protein synthesis is poorly documented. The present study was carried out in PD stages 1-6 of Braak and middle-aged (MA) individuals without alterations in brain in the substantia nigra, frontal cortex area 8, angular gyrus, precuneus and putamen. Results: Reduced mRNA expression of nucleolar proteins nucleolin (NCL), nucleophosmin (NPM1), nucleoplasmin 3 (NPM3) and upstream binding transcription factor (UBF), decreased NPM1 but not NPM3 nucleolar protein immunostaining in remaining neurons; diminished 18S rRNA, 28S rRNA; reduced expression of several mRNAs encoding ribosomal protein (RP) subunits; and altered protein levels of initiation factor eIF3 and elongation factor eEF2 of protein synthesis was found in the substantia nigra in PD along with disease progression. Although many of these changes can be related to neuron loss in the substantia nigra, selective alteration of certain factors indicates variable degree of vulnerability of mRNAs, rRNAs and proteins in degenerating sustantia nigra. NPM1 mRNA and 18S rRNA was increased in the frontal cortex area 8 at stage 5-6; modifications were less marked and region-dependent in the angular gyrus and precuneus. Several RPs were abnormally regulated in the frontal cortex area 8 and precuneus, but only one RP in the angular gyrus, in PD. Altered levels of eIF3 and eIF1, and decrease eEF1A and eEF2 protein levels were observed in the frontal cortex in PD. No modifications were found in the putamen at any time of the study except transient modifications in 28S rRNA and only one RP mRNA at stages 5-6. These observations further indicate marked region-dependent and stage-dependent alterations in the cerebral cortex in PD. Altered solubility and a-synuclein oligomer formation, assessed in total homogenate fractions blotted with anti-a-synuclein oligomer-specific antibody, was demonstrated in the substantia nigra and frontal cortex, but not in the putamen, in PD. Dramatic increase in a-synuclein oligomers was also seen in fluorescent-activated cell sorter (FACS)-isolated nuclei in the frontal cortex in PD. Conclusions: Altered machinery of protein synthesis is altered in the substantia nigra and cerebral cortex in PD being the frontal cortex area 8 more affected than the angular gyrus and precuneus; in contrast, pathways of protein synthesis are apparently preserved in the putamen. This is associated with the presence of alpha-synuclein oligomeric species in total homogenates; substantia nigra and frontal cortex are enriched, albeit with different band patterns, in alpha-synuclein oligomeric species, whereas alpha-synuclein oligomers are not detected in the putamen

Propuesta de un plan de mejora para el clima organizacional de la empresa AGESO S.A.S. ubicada en la ciudad de Cúcuta – Norte de Santander

AGESOS SAS es una empresa prestadora de servicios IPS la cual brinda asesorías de gerencia, educación y salud para los colaboradores la cual cuenta con una trayectoria de 24 años en el mercado. Esta empresa en la actualidad ha presentado problemas dentro de su clima organizacional. debido a la mala organización y el poco reconocimiento que la empresa le brinda a sus colaboradores y es que se logra observar que la empresa no ha establecido con claridad los puestos de trabajo y las funciones correspondiente a cada uno de estos, generando demoras en el cumplimiento de las actividades y aumentando la carga laboral, lo que a su vez supone un sobrecargo en los horarios de los colaboradores los cuales se ven obligados seguir trabajando fuera de sus horarios correspondientes, provocando que estos se sientan inconformes y poco valorados. Esta situación ha sido sumamente preocupante debido a que en caso de que no se haga nada al respecto lo organización podría entrar en un estado de alerta, por lo tanto, durante el desarrollo de este proyecto se busca realizar un análisis de la empresa mediante la utilización de métodos de recolección de información como fuentes de información primaria y la aplicación de encuestas, esto permitirá diseñar una serie de recomendaciones que la empresa podría implementar con el fin de mitigar de forma significativa los problemas que esta presenta.AGESOS SAS is a company that provides IPS services which provides management, education, and health consultancies for employees, which has a 24-year history in the market. This company has currently presented problems within its organizational climate. Due to the poor organization and little recognition that the company gives its collaborators, it is possible to observe that the company has not clearly established the jobs and the functions corresponding to each of these, generating delays in compliance. of the activities and increasing the workload, which in turn supposes an overload in the schedules of the collaborators who are forced to continue working outside their corresponding hours, causing them to feel dissatisfied and undervalued. This situation has been extremely worrying because if nothing is done about it, the organization could go into a state of alert, therefore, during the development of this project, an analysis of the company is sought by using of information collection methods such as primary information sources and the application of surveys, this will allow the design of a series of recommendations that the company could implement in order to significantly mitigate the problems that it presents

Altered mechanisms of protein synthesis in frontal cortex in Alzheimer disease and a mouse model

Expression of the nucleolar chaperones nucleolin (NCL) and nucleophosmin (NPM1), upstream binding transcription factor (UBTF), rRNA18S, rRNA28S, and several genes encoding ribosomal proteins (RPs) is decreased in frontal cortex area 8 at advanced stages of Alzheimer's disease (AD). This is accompanied by reduced protein levels of elongation factors eEF1A and eEF2. Changes are more marked in AD cases with rapid course (rpAD), as initiation factor eIF3η is significantly down-regulated and several RP genes up-regulated in rpAD when compared with typical AD. These changes contrast with those seen in APP/PS1 transgenic mice used as a model of AD-like β-amyloidopathy; Ncl mRNA, rRNA18S, rRNA28S and seven out of fifteen assessed RP genes are up-regulated in APP/PS1 mice aged 20 months; only eEF2 protein levels are reduced in transgenic mice. Our findings show marked altered expression of molecules linked to the protein synthesis machinery from the nucleolus to the ribosome in frontal cortex at terminal stages of AD which differs from that seen in APP/PS1 transgenic mice, thus further suggesting that molecular signals in mouse models do not apply to real human disease counterparts

Volteando la tortilla. Género y maíz en la alimentación actual de México.

Ante escenarios complejos, patriarcales y desoladores que dejan ver el neoliberalismo, la globalización agroalimentaria, el calentamiento global y las contaminaciones de granos nativos por la imposición de transgénicos, nos cuestionamos si existen algunas alternativas para preservar el maíz nativo como un recurso multiestratégico (alimentario, económico, cultural, ecológico y tecnológico) tomando en cuenta las condiciones actuales de desigualdades sociales de género, etnia, clases y edad que predominan en el campo mexicano. Para responder a algunos cuestionamientos, este libro presenta algunas alternativas a través de diversas experiencias femeninas y de relaciones de género en torno al maíz y la alimentación. Todas ellas muestran que es posible construir una masa crítica para salvaguardar el maíz nativo bajo esas condiciones desoladoras, pero siempre y cuando se “voltee la tortilla”, metáfora que da pie al inicio de otra realidad humanizada y en sincronía con la naturaleza.Proyecto realizado con financiamiento Conacy

Gestión del conocimiento. Perspectiva multidisciplinaria. Volumen 10

El libro “Gestión del Conocimiento. Perspectiva Multidisciplinaria”, Volumen 10, de la Colección Unión Global, es resultado de investigaciones. Los capítulos del libro, son resultados de investigaciones desarrolladas por sus autores. El libro es una publicación internacional, seriada, continua, arbitrada de acceso abierto a todas las áreas del conocimiento, que cuenta con el esfuerzo de investigadores de varios países del mundo, orientada a contribuir con procesos de gestión del conocimiento científico, tecnológico y humanístico que consoliden la transformación del conocimiento en diferentes escenarios, tanto organizacionales como universitarios, para el desarrollo de habilidades cognitivas del quehacer diario. La gestión del conocimiento es un camino para consolidar una plataforma en las empresas públicas o privadas, entidades educativas, organizaciones no gubernamentales, ya sea generando políticas para todas las jerarquías o un modelo de gestión para la administración, donde es fundamental articular el conocimiento, los trabajadores, directivos, el espacio de trabajo, hacia la creación de ambientes propicios para el desarrollo integral de las instituciones