Deterioro de valor de las cuentas por cobrar y su impacto negativo en los Estados Financieros al cierre del periodo de julio 2023, así como en su crecimiento de las ventas en la segunda parte del año 2023 en una empresa comercializadora del sector mecánico industrial en Lima.

La presente investigación tiene como objetivo analizar cómo el deterioro de valor de las cuentas por cobrar impacta de manera negativa en los Estados Financieros al cierre del periodo de julio del año 2023, así como en el crecimiento de las ventas en la segunda parte del año 2023 en una empresa comercializadora del sector mecánico industrial en Lima. La importancia del estudio consiste en identificar de qué manera se puede reducir los niveles de deuda vencida para no afectar de manera negativa a los Estados Financieros y el crecimiento de ventas futuras, con la finalidad de proponer la alternativa de solución más viable para la gestión de cobranzas. La investigación aplicó una metodología basada en un enfoque cualitativo, puesto que el instrumento utilizado para recopilar información consistió en entrevistas a profundidad y una revisión documentaria, donde se evidenció la existencia de una relación entre las cuentas por cobrar y los Estados Financieros, así como también, con el crecimiento de las ventas.The purpose of this research is to analyze how the impairment of accounts receivable has a negative impact on the financial statements at the end of July 2023, as well as on sales growth in the second part of the year 2023 in a trading company of the industrial mechanical sector in Lima. The importance of the study is to identify how to reduce the levels of overdue debt so as not to negatively affect the financial statements and future sales growth, in order to propose the most viable alternative solution for collection management. The research applied a methodology based on a qualitative approach, since the instrument used to collect information consisted of in-depth interviews and a document review, where it was evidenced that there is a relationship between accounts receivable and financial statements, as well as with sales growth.Trabajo de Suficiencia Profesiona

Examining the Relation Between Practicing Meditation and Having Peak Experiences and Lucid Dreams. A Cross-Sectional Study

The aim of this study was to compare meditators and non-meditators in terms of their tendency to have peak experiences and their dream lucidity, while examining the associations between these outcomes and some related variables such as non-dual awareness, mindfulness facets and absorption. In this cross-sectional study, 237 participants from general Spanish population completed an online survey that included ad hoc questions related to the study aim, along with the Five Facet Mindfulness Questionnaire (FFMQ), the Non-dual Embodiment Thematic Inventory (NETI), the Tellegen Absorption Scale (TAS) and the Lucidity and Consciousness in Dreams Scale (LUCID). Of the total, 110 participants were identified as meditators and 127 as non-meditators. More than half of the sample (58.2%) reported having experienced at least one peak experience in their life; these showed no differences in the number, intensity, or self-inducing ability of these experiences between both groups but were significantly more common among meditators (71.8% vs. 46.8%; p < 0.001), who also presented higher scores in most of the questionnaires, except for some LUCID subscales. Regression models demonstrated that being a meditator was a significant predictor of having had a peak experience, but not of LUCID scores. These results, which need to be interpreted considering the study limitations, support the potential of meditation to facilitate having peak experiences, while its impact on lucid dreams remains unclear

Effectiveness of an amygdala and insula retraining program combined with mindfulness training to improve the quality of life in patients with long COVID: a randomized controlled trial protocol

Background: There has been growing clinical awareness in recent years of the long-term physical and psychological consequences of the SARS-CoV-2 virus, known as Long COVID. The prevalence of Long COVID is approximately 10% of those infected by the virus. Long COVID is associated with physical and neuropsychological symptoms, including those related to mental health, psychological wellbeing, and cognition. However, research on psychological interventions is still in its early stages, in which means that available results are still limited. The main objective of this study is to evaluate the effects of a program based on amygdala and insula retraining (AIR) combined with mindfulness training (AIR + Mindfulness) on the improvement of quality of life, psychological well-being, and cognition in patients with Long COVID. Methods: This study protocol presents a single-blind randomized controlled trial (RCT) that encompasses baseline, post-treatment, and six-month follow-up assessment time points. A total of 100 patients diagnosed with Long COVID by the Spanish National Health Service will be randomly assigned to either AIR + Mindfulness (n = 50) or relaxation intervention (n = 50), the latter as a control group. The primary outcome will be quality of life assessed using the Short Form-36 Health Survey (SF-36). Additional outcomes such as fatigue, pain, anxiety, memory, and sleep quality will also be evaluated. Mixed effects regression models will be used to estimate the effectiveness of the program, and effect size calculations will be made. Discussion: Long COVID syndrome is a clinical condition characterized by the persistence of symptoms for at least 12 weeks after the onset of COVID-19 that significantly affects people’s quality of life. This will be the first RCT conducted in Spain to apply a psychotherapy program for the management of symptoms derived from Long COVID. Positive results from this RCT may have a significant impact on the clinical context by confirming the beneficial effect of the intervention program being evaluated on improving the symptoms of Long COVID syndrome and aiding the development of better action strategies for these patients. Trial registration: Clinical Trials.gov NCT05956405

Remediación de suelos del botadero cerro San Cristóbal mediante los microorganismos (Bacillus cereus) en Pampas Tayacaja

The objective of this article is to restore soil contaminated by dumps through the microorganism Bacillus cereus. The methodology includes 5 samples of soils contaminated by dumps, where experiments will be carried out, which will be mutually contrasted and it will be determined if the bioremediation microorganism is efficient or not for the restoration of contaminated soil. The results show that a bad practice in solid waste management are illegal dumps that cause soil contamination, this problem afflicts the district of Pampas, specifically in the San Cristóbal hill, in the investigation a sample of the hill was analyzed San Cristóbal where the initial pH, temperature and texture is 7.5 pH, 22 C ° and clayey, respectively, through the remediation method with the Bacillus cereus bacterium, the pH changes and drops to 6.6 pH, the temperature also changes to 21 ° and the texture changes to loamy-sandy, these as final results. Conclusion, it was possible to verify that the Bacillus cereus bacterium shows favorable results for the inhibition of contaminants from solid waste, that is, they are good restorers of contaminated soils, for this reason it was achieved that the pH, temperature and texture change favorably.El objetivo de este artículo es restaurar el suelo contaminado por botaderos mediante el microorganismo Bacillus cereus. La metodología, comprende 5 muestras de suelos contaminados por botaderos, donde se realizarán experimentos, los cuales serán contrastados mutuamente y se determinará si el microorganismo biorremediador es eficiente o no para la restauración de un suelo contaminado. En los resultados muestra, que una mala práctica del manejo de residuos sólidos son los botaderos ilegales que ocasiona una contaminación de los suelos, este problema aqueja el distrito de Pampas, específicamente en el cerro San Cristóbal, en la investigación se analizó  una muestra del cerro San Cristóbal donde el pH, temperatura y textura  inicial es de 7.5 pH , 22 C° y arcillosa,  respectivamente, mediante el método de remediación  con la bacteria Bacillus cereus  el pH permuta y baja a 6.6 pH, la temperatura también cambia  a 21° y la textura cambia a franco-arenosa, estos como resultados finales. Conclusión, se logró comprobar que la bacteria Bacillus cereus, muestra resultados favorables para la inhibición de contaminantes procedentes de los residuos sólidos, es decir, son buenos restauradores de suelos contaminados, por ello se logró que el pH, temperatura y textura cambien favorablemente

2 nd Brazilian Consensus on Chagas Disease, 2015

Abstract Chagas disease is a neglected chronic condition with a high burden of morbidity and mortality. It has considerable psychological, social, and economic impacts. The disease represents a significant public health issue in Brazil, with different regional patterns. This document presents the evidence that resulted in the Brazilian Consensus on Chagas Disease. The objective was to review and standardize strategies for diagnosis, treatment, prevention, and control of Chagas disease in the country, based on the available scientific evidence. The consensus is based on the articulation and strategic contribution of renowned Brazilian experts with knowledge and experience on various aspects of the disease. It is the result of a close collaboration between the Brazilian Society of Tropical Medicine and the Ministry of Health. It is hoped that this document will strengthen the development of integrated actions against Chagas disease in the country, focusing on epidemiology, management, comprehensive care (including families and communities), communication, information, education, and research

Poética de la oficina y la represión

1 archivo PDF (9 páginas). tyvlxxxii"La poesía de Mario Benedetti disgusta a los exquisitos fabricantes de imágenes deliberadamente huecas. Tampoco les gustan Neruda y Sabines también inculpados de hacer concesiones al vulgo. Esgrimen un evolucionismo poeticista antirromántico. No advierten el enorme mérito de instalarse en el umbral de las pasiones y emociones desatadas para atemperarlas con metáforas que las elevan a la conmoción poética. Esto percibe la gente sencilla que memoriza poemas de los mencionados o canta gracias a las musicalizaciones de autores como Serrat, Viglietti, Zitarrosa, Milanés para las voces de Nacha Guevara o Tania Libertad. Hace unos dos meses, Cayo Vicente, el cantor del Frente de Pueblos en Defensa de la Tierra de Atenco, grabó los versos increpantes del señor ministro ¿de qué se ríe? Y al día siguiente de la muerte del poeta, un muchacho dio la noticia en el transporte colectivo para luego decir aquello de no hasta uno o hasta dos o hasta tres, sino contar conmigo." PALABRAS CLAVE: Mario Orlando Hardy Hamlet Brenno Benedetti Farrugia

Del amor trunco

Parte de una familia mártir, Roberto Quezada es memoria viviente y comunicada de la guerra salvadoreña. Variado en recursos de significación, es reconocido poeta, músico y novelista en franco ascenso. La dimensión político-militar necesaria como memoria, la sabe atenuar con la ironía heredada por Roque Dalton a todo escritor salvadoreño dispuesto a ejercerla sin afanes imitativos, simplemente como recurso antidramático para restar patetismo donde de por sí lo hay..

&quot;Cinco mitos sobre cultura y Revolución mexicana.&quot;

p.24-40