ANALISIS PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH DI JAMBI KOTA SEBERANG

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to Jambi Ariny Batik Crafts, this background makes this business interesting to study in order to find out which use of financial statements is based on the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) carried out on these Micro, Small and Medium Enterprises (UMKM) and what factors caused the recording of financial reports based on SAK EMKM on these MSMEs. This research was conducted using a qualitative method that leads to the description and application of financial records based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). The data in this study are primary data and secondary data by conducting interviews and taking financial reports to be processed to comply with SAK. EMKM. The results of this study indicate that the financial recording system is carried out manually only based on disbursements and cash receipts and is still very simple so that it shows that financial reports are made with criteria that are not good to low and the factors that cause the failure of SAK EMKM in the Jambi Ariny Batik Crafts business are due to internal factors in the form of a lack of understanding of the importance of financial reports in running a business based on SAK EMKM, discipline and human resources, while external factors are due to a lack of supervision from stakeholders who have an interest in financial reportsPenelitian ini bertujuan untuk mengetahui bagaimana implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) terhadap Kerajinan Batik Jambi Ariny, latar belakang ini yang membuat bisnis ini menarik untuk dikaji untuk memahami yang penggunaan pencatatan keuangan berlandaskan penerapan Standard Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) yang dilakukan pada UMKM tersebut dan faktor apa yang mengakibatkan tak berlakunya pembuatan laporan keuangan berlandaskan SAK EMKM atas usaha menengah kecil dan mikro ini. Penelitian ini dilaksanakan dengan teknik kualitatif yang menuju kepada deskripsi dan implementasi pembuatan keuangan berbasis  Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM), data dalam penelitian ini yaitu data primer dan data sekunder dengan melaksanakan interview dan mengambil catatan keuangan untuk dikelola supaya sesuai dengan SAK EMKM. Hasil penelitian menunjukkan sistem pencatatan keuangan yang dilaksanakan secara manual hanya berdasarkan pengeluaran serta pemasukan kas dan masih amat sederhana sehingga menunjukkan laporan keuangan yang dibuat dengan kriteria tidak baik hinggah rendah dan faktor yang mengakibatkan gagalnya SAK EMKM dalam bisnis Kerajinan Batik Jambi Ariny ialah sebab terdapat faktor internal mencakup minimnya pengertian tentang pentingnya laporan keuangan dalam menjalankan usaha yang berdasarkan SAK EMKM, kedisiplinan serta SDA, sementara faktor eksternalnya sebab minimnya pengawasan dari stakeholder yang berkepentingan dengan laporan keuangan

Tour de Los Sobrevivientes

Desde hace cinco años aproximadamente, se ha venido realizando una caminata guiada que consiste en transitar por zonas muy poco visitadas o desconocidas comúnmente, pero ricas en memoria, arte y sobre todo en historias de vida en pleno epicentro de la ciudad de Bogotá, capital de Colombia. Durante el recorrido se observan crudas realidades de fenómenos sociales como: el trabajo sexual, la habitabilidad de calle, el micro tráfico y consumo de sustancias psicoactivas, la delincuencia organizada, entre otros; al caminar por estas calles, se evidencia la violencia y territorios con fronteras invisibles, los cuales son transitados en grupo, con la explicación, cuidado y compañía de personas que han sido sobrevivientes del conflicto armado en Colombia y habitantes de estas calles, quienes conocen y presentan autorizaciones legitimadas por los “dueños del sector” para realizar este recorrido sin retaliaciones. Por otra parte, también se logra evidenciar durante el recorrido, el patrimonio arquitectónico y la memoria histórica que se exhibe en estas calles en lugares emblemáticos como: el parque de las estatuas de la cultura San AgustínFor approximately five years, a guided walk has been carried out that consists of traveling through areas that are rarely visited or commonly unknown, but rich in memory, art and, above all, in life stories in the epicenter of the city of Bogotá, capital of Colombia. During the tour, the harsh realities of social phenomena are observed, such as: sex work, street habitability, micro-trafficking and consumption of psychoactive substances, organized crime, among others; When walking through these streets, violence and territories with invisible borders are evident, which are traveled in groups, with the explanation, care and company of people who have been survivors of the armed conflict in Colombia and inhabitants of these streets, who know and they present authorizations legitimized by the "owners of the sector" to carry out this tour without retaliation. On the other hand, it is also possible to evidence during the tour, the architectural heritage and the historical memory that is exhibited in these streets in emblematic places such as: the park of the statues of the San Agustín cultur

Documentación de experiencias significativas de los docentes de la Institución Educativa San Vicente a través de una Estrategia Web

El objetivo principal de esta investigación es documentar las experiencias educativas de los docentes de la Institución Educativa San Vicente en una página web interactiva. Para tal fin se realizó un estudio de antecedentes sobre la sistematización y los modelos pedagógicos más comunes en las instituciones educativas de educación media. La metodología utilizada fue la Investigación–Acción en un contexto virtual, donde se logró caracterizar la sistematización y categorizar los modelos pedagógicos de la Institución Educativa San Vicente en dos líneas principales, la conductista y la contemporánea; y finalmente, fortalecer los procesos de evaluación de las prácticas pedagógicas mediante la coevaluación. Al finalizar la investigación se pudo sistematizar las experiencias de docentes mediante una plataforma web, el conocimiento generado en este proceso contribuyó significativamente a enriquecer el patrimonio educativo histórico de la Institución Educativa San Vicente en el área de matemáticas.//Abstract: The main objective of this research is to document the educational experiences of teachers of School San Vicente in an interactive website. On this purpose a background study on the systematization and common pedagogical models in educational institutions of secondary education was conducted. The methodology used was Action Research in a virtual context, where it was possible to characterize the systematization and categorize pedagogical models of School San Vicente in two main lines, behavioral and contemporary; and finally strengthen the processes of evaluation of teaching practices through peer- assessment. At the end of the research, it was possible to systematize the experiences of teachers through a web platform, the knowledge generated in this process contributed significantly to enrich the educational historical heritage of School San Vicente in the area of mathematics.Maestrí

Multidrug Efflux Pumps at the Crossroad between Antibiotic Resistance and Bacterial Virulence

Multidrug efflux pumps can be involved in bacterial resistance to antibiotics at different levels. Some efflux pumps are constitutively expressed at low levels and contribute to intrinsic resistance. In addition, their overexpression may allow higher levels of resistance. This overexpression can be transient, in the presence of an effector (phenotypic resistance), or constitutive when mutants in the regulatory elements of the expression of efflux pumps are selected (acquired resistance). Efflux pumps are present in all cells, from human to bacteria and are highly conserved, which indicates that they are ancient elements in the evolution of different organisms. Consequently, it has been suggested that, besides antibiotic resistance, bacterial multidrug efflux pumps would likely contribute to other relevant processes of the microbial physiology. In the current article, we discuss some specific examples of the role that efflux pumps may have in the bacterial virulence of animals’ and plants’ pathogens, including the processes of intercellular communication. Based in these evidences, we propose that efflux pumps are at the crossroad between resistance and virulence of bacterial pathogens. Consequently, the comprehensive study of multidrug efflux pumps requires addressing these functions, which are of relevance for the bacterial–host interactions during infection.Work in our laboratory is supported by grants from the Spanish Ministry of Economy and Competitiveness (BIO2014-54507-R and JPI Water StARE JPIW2013-089-C02-01); from Madrid Autonomous Community [S2010/BMD2414 (PROMPT)]; and from the Instituto de Salud Carlos III [Spanish Network for Research on Infectious Diseases (REIPI RD12/0015)]. MA-R and PB are recipients of FPI fellowships from MINECO.Peer reviewedPeer Reviewe

CLASIFICACIÓN DE ENFERMEDADES NEURODEGENERATIVAS (EP, EH, EELA) USANDO LOS ALGORITMOS DE APRENDIZAJE LS-SVMY ADABOOSTING

Este trabajo presenta un método para la multi-clasificación de enfermedadesneurodegenerativas conocidas como: Parkinson (EP), Huntington (EH) y la Esclerosis Lateral Amiotrófica (EELA). Semuestra la importancia y resultados de los Algoritmos de multi-clasificación conocidos como Adabbosting y LS-SVM aplicado a señales EMG las cuales caracterizan las enfermedades neurodegenerativas mencionadas. Las herramientas matemáticas usadas para acondicionar las señales son: transformada de Fourier (TF), transformada discreta del coseno (DCT), análisis de componentes principales (PCA) y wavelet. Con los resultados conseguidos de este sistema de multi-clasificación, se genera una herramienta de soporte para el especialista en la detección de las enfermedades EP, EH y EELA. Además se demostró que las señales electromiográficas pueden ser usadas para diagnosticar enfermedadescomo: EH, EP y EELA

Metodologias Activas en la Asignatura de Mecánica, Resultados de Tres Años de Experiencia.

La asignatura de Mecánica I forma parte de las experiencias piloto de curso completo que la EUIT Aeronáutica viene desarrollando desde 2005 con el fin de adaptar sus enseñanzas al EEES. En todos los casos, la experiencia se ha dirigido a un colectivo de alumnos de nuevo ingreso (Grupo Piloto), pero con tamaños de grupos y notas de corte muy diferentes. La Mecánica I es una asignatura troncal de primer curso que se imparte durante el segundo semestre y, desde 2006, también se ofrece durante el primer semestre con la nueva metodología a un grupo de alumnos repetidores en la modalidad de Docencia complementaria. En este trabajo se presenta, mediante una revisión histórica, la nueva metodología basada en el aprendizaje cooperativo, la evaluación continua y la incorporación de las Tecnologías de la Información y la Comunicación (TIC). Se muestran los resultados académicos obtenidos por los alumnos del Grupo Piloto comparados mediante los indicadores ANECA con los obtenidos por el Grupo de Control constituido por los alumnos de nuevo ingreso de las mismas carreras, y los resultados alcanzados por el grupo de Docencia complementaria. También se expone la valoración cualitativa de los alumnos de disponer de objetos digitales de aprendizaje

The role of the clinical research coordinator – data manager – in oncology clinical trials

BACKGROUND: The purpose of this study was to determine the standard tasks performed by clinical research coordinators (CRCs) in oncology clinical trials. METHODS: Forty-one CRCs were anonymously surveyed, using a four-page self-administered questionnaire focused on demographics, qualifications, and professional experience. The survey questions on responsibilities consisted of an ad-hoc 32-item questionnaire where respondents had to rate the frequency of involvement in the listed activities using a 3-point scale. We defined as "standard" a task that was rated as "in all or nearly all trials" by at least half of the respondents. RESULTS: A response rate of 90% (37 out of 41) was achieved after two mailings. Less than half of the respondents had received additional training in oncology, clinical research or Good Clinical Practices (GCP). Overall, all standard tasks performed by CRCs were in the category of "monitoring activities" (those usually performed by a Clinical Research Associate "CRA") and included patient registration/randomization, recruitment follow-up, case report form completion, collaboration with the CRA, serious adverse events reporting, handling of investigator files, and preparing the site for and/or attending audits. CONCLUSIONS: CRCs play a key role in the implementation of oncology clinical trials, which goes far beyond mere data collection and/or administrative support, and directly contributes to the gathering of good quality data

Efecto de la gestación, parto y lactancia en la función hemática y hepática de vacas Holstein en condiciones tropicales.

Specialized dairy cattle under tropical conditions present changes on physiology caused by environmental and handling aspects. These alterations of different functions affect the capacity to express genetic potential of production. The research was carried out at savanna of Bogotá, Colombia. Located at 2547 m above sea level, annual mean temperature 13 0C, relative humidity 80 % and annual precipitation685 mm. The study's main objective was to characterize the changes in hematic and hepatic functions of dairy cows during pregnancy, calving and lactation periods and under tropical highland conditions. Forty Holstein Friesian cows were included during their fifth, sixth, seventh and eight months of pregnancy day of calving and weeks 1,2,3, 4,8, 12, and 16 of lactation period. The results showed that hematocrit (HT), hemoglobin (HB), mean corpuscular volume (MCV) and mean corpuscle hemoglobin (MCH), presented significant changes (P <.o5) due to physiological fetal growth. During pregnancy and lactation, weight and concentration of hemoglobin of eritrocites were higher than the values reported by literature, which could indicate a special mechanism of adaptation to the low concentration of atmospheric oxygen in the site of the study. On calving day, a significant increase of HT, HB, MCH, an aspartate aminotransferase (ASAT) and a significant decrease of total protein (TP) and globulins (GLOB) were observed (P<.o5). This can be ascribed to the calving stress and to proteins use for production of colostrum. At birth and at the beginning of lactation significant increases of ASAT were found (P <.o5), a change related to fatty degeneration in liver. Primiparous cows presented the lowest concentrations of TR albumin (ALB), GLOB and urea, as the highest levels of MCV and MCH (p <.o5) pointing out different metabolic status in young animals. The present information describes changes and metabolic adjustments for pregnancy, calving and lactation, of dairy cows. In this way a change in liver functioning that compromises health status of Postpartum cows was detected.En condiciones tropicales, los bovinos especializados en producción de leche presentan cambios en su fisiología ocasionados por el ambiente y los sistemas de manejo. La alteración de diversas funciones afecta la capacidad de expresión del potencial genético de producción. Esta investigación se realizó en la Sabana de Bogotá, Colombia, ubicada a 2547 msnm, temperatura media 13 0C, humedad relativa 80 % y precipitación pluvial 685 mm año. El objetivo del trabajo fue caracterizar los cambios en la función hemática y hepática de vacas lecheras en los períodos de gestación, parto y lactancia en una zona tropical de altura. Se estudiaron 40 vacas Holstein Friesian, en el quinto, sexto, séptimo y octavo mes de gestación, el día del parto y las semanas 1, 2, 3, 4, 8, 12 y 16 de lactancia. Los resultados mostraron que en la gestación se presentan cambios significativos del hematocrito (HTO), hemoglobina (HB), volumen corpuscular medio (VCM) y hemoglobina corpuscular media (HCM) (P<.o5), como respuesta fisiológica al crecimiento fetal. Las vacas durante la gestación y la lactancia, mostraron mayor peso y concentración de hemoglobina en el eritrocito al reportado en la literatura, lo que puede indicar un mecanismo especial de adaptación a las bajas tensiones de oxígeno atmosférico de la zona de estudió. EI día del parto se produjo aumento significativo del HTO, HB, HCM y aspartato aminotransferasa (ASAT) y disminución significativa de la Proteína Total (PT) y globulinas (GLOB) (P<.o5), modificaciones normales atribuidas al proceso de estrés del parto y a la pérdida de proteínas para la formación de calostro. Al parto e inicio de la lactancia se encontró aumento significativo de la actividad de la ASAT (P<.o5), situación relacionada con infiltración de grasa en el hígado. Las vacas de primer parto presentaron la concentración más baja de PT, albúmina (ALB), GLOB y urea y el mayor valor de VCM y HCM (P<.o5) indicando diferencias en el estado metabólico de animales jóvenes. La información presentada describe ajustes y cambios metabólicos importantes en la gestación, parto y lactancia de vacas lecheras en la Sabana de Bogotá. Así mismo, se encontró alteración de la función hepática, lo que puede comprometer el estado de salud de la vaca en el posparto. Gestation, calvian and lactation effect on the hematic and hepatic function of Holstein cows in tropical conditions.Specialized dairy cattle under tropical conditions present changes on physiology caused by environmental and handling aspects. These alterations of different functions affect the capacity to express genetic potential of production. The research was carried out at savanna of Bogotá, Colombia. Located at 2547 m above sea level, annual mean temperature 13 0C, relative humidity 80 % and annual precipitation685 mm. The study's main objective was to characterize the changes in hematic and hepatic functions of dairy cows during pregnancy, calving and lactation periods and under tropical highland conditions. Forty Holstein Friesian cows were included during their fifth, sixth, seventh and eight months of pregnancy day of calving and weeks 1,2,3, 4,8, 12, and 16 of lactation period. The results showed that hematocrit (HT), hemoglobin (HB), mean corpuscular volume (MCV) and mean corpuscle hemoglobin (MCH), presented significant changes (P <.o5) due to physiological fetal growth. During pregnancy and lactation, weight and concentration of hemoglobin of eritrocites were higher than the values reported by literature, which could indicate a special mechanism of adaptation to the low concentration of atmospheric oxygen in the site of the study. On calving day, a significant increase of HT, HB, MCH, an aspartate aminotransferase (ASAT) and a significant decrease of total protein (TP) and globulins (GLOB) were observed (P<.o5). This can be ascribed to the calving stress and to proteins use for production of colostrum. At birth and at the beginning of lactation significant increases of ASAT were found (P <.o5), a change related to fatty degeneration in liver. Primiparous cows presented the lowest concentrations of TR albumin (ALB), GLOB and urea, as the highest levels of MCV and MCH (p <.o5) pointing out different metabolic status in young animals. The present information describes changes and metabolic adjustments for pregnancy, calving and lactation, of dairy cows. In this way a change in liver functioning that compromises health status of Postpartum cows was detected