Implementación de un sistema contable basado en la aplicación del manual único de cuentas para Cooperativas (MUCCOOP), en la determinación de la situación financiera de la Cooperativa Multifuncional Lácteos el Rancho R.L durante el mes de junio del año 2015

Un sistema contable es una estructura organizada que ayuda a reunir información financiera de una empresa como resultado de sus operaciones, mediante la procesa mediante la clasificación, codificación, cuantificación y registros valiéndose de recursos como formularios, reportes, libros, etc. Y que presentados a la gerencia permitan a la misma tomar decisiones acertadas. Durante el transcurso de la investigación se determinó que la Cooperativa Lácteos el Rancho R.L, solamente cuenta con el libro diario y libro mayor, no cuenta con procedimientos y controles que sirven para facilitar los bienes, las obligaciones, así como también los ingresos, gastos y los resultados de las transacciones ya que los registros los realizan de manera informal. Cabe mencionar que esta es una debilidad dentro de la cooperativa ya que impide la determinación de las utilidades con datos reales que contenga información financiera que contribuya a realizarse una buena toma de decisiones. En la presente investigación se describe el funcionamiento y situación contable de la cooperativa Multifuncional Lácteos el Rancho R.L, consta de diferentes capítulos tales como antecedentes, planteamiento del problema, justificación, objetivo general, objetivos específicos que se quieren dar cumplimiento durante el transcurso de la investigación, diseño metodológico, así como también realizar un análisis e interpretación de los resultados en el cual se describe el proceso que se lleva a cabo dentro de la cooperativa de acuerdo con los instrumentos aplicados a la contadora y administrador de la misma, y por último la realización de conclusiones, recomendaciones, bibliografía y anexos. Cabe mencionar que la cooperativa no cuenta con un sistema contable, por la misma necesidad se está diseñando de acuerdo al Manual Único de Cuentas para Cooperativas enfocada en el acopio, producción y comercialización de productos lácteos, con el fin de facilitar las transacciones contables de la Cooperativa

Procesos de sostenibilidad en España: implicaciones territoriales y urbanas

La ocupación del suelo es una de las variables clave para medir con rigor la sostenibilidad. España tiene todavía uno de los territorios más diversos y, excepcionalmente valiosos de Europa. La calidad de vida actual y de las generaciones futuras, la utilización de los recursos naturales, la biodiversidad, y los propios sectores productivos están determinados por esta ocupación del suelo. Por todo ello, el análisis de los cambios de ocupación es clave para conocer el estado actual y las tendencias en los procesos de sostenibilidad en España. El objetivo de este artículo es describir las consecuencias sociales, económicas y ambientales de los cambios de uso del suelo en España

Predicción de la energía renovable proveniente del oleaje en las islas de Fuerteventura y Lanzarote

Ministerio de Economía y Competitividad; DPI2015-69325- C2-2-R[Resumen] En el siguiente trabajo de investigación se realiza una caracterización de los potenciales del oleaje en las islas de Fuerteventura y Lanzarote, llevando a cabo una modelización de los mismos. Para alcanzar dicho objetivo se utilizan las series temporales del oleaje para aguas profundas facilitadas por “Puertos del Estado” (1996- 2016). El estudio establece un mapa de recursos undimotrices a partir de la información disponible, determinando zonas de interés que posteriormente podrán ser analizadas con mayor precisión. Se presenta un sistema NeuroFuzzy genético con el objetivo de predecir los valores energéticos undimotrices de ciertos puntos, a partir de los valores conocidos de los puntos WANA cercanos

Digoxina: alternativas a la pauta de descanso

Introduction: Digoxin is characterized by narrow therapeutic margin which makes its dosing difficult and monitoring of its serum levels necessary. This becomes more complex in patients with chronic nephropathy who require a greater dose adjustment. Development of the experience: We present the case of an 88-year-old woman admitted to our unit under treatment with oral digoxin for chronic heart failure with a regimen of 1 tablet daily with rest at weekends, who presented poor symptom control and subtherapeutic serum digoxin levels in controls. Changing the formulation to pediatric oral syrup (Lanacordin® 0.05mg/mL) resulted in better drug levels and symptom control. Conclusions: The use of digoxin in oral syrup may be an alternative to tablet formulation, especially in patients in whom drug level control may be complex due to their comorbidities.Introducción: La digoxina se caracteriza por estrecho margen terapéutico que hace dificultosa su dosificación y sea necesaria una monitorización de sus niveles séricos. Esto se hace más complejo en pacientes con nefropatía crónica que precisan de un mayor ajuste de dosis. Desarrollo de la experiencia: Presentamos el caso de una mujer de 88 años admitida en nuestra unidad en tratamiento con digoxina oral por insuficiencia cardiaca crónica con pauta de 1 comprimido diario con descanso los fines de semana, que presenta mal control de síntomas y niveles séricos de digoxina infraterapéuticos en controles. Al cambiar la formulación a jarabe oral pediátrico (Lanacordin® 0,05mg/mL) se consiguió un mejor nivel de los niveles del fármaco y del control de síntomas. Conclusiones: La utilización de la digoxina en jarabe oral puede ser una alternativa a la formulación con comprimidos, sobre todo en pacientes en los que el control de los niveles del fármaco puede resultar complejo por sus comorbilidades

Decomposition and nitrogen mineralisation of two wild lupins (Leguminosae) species with potential as green manures

The amount of biomass produced by various native species of genus Lupinus (L.) growing in Mexico ranges from 2.9- 8.2 Mg/ha of dry matter, which can add up to 200 kg/ha of N to soil as green manure. However, information is scarce on the decomposition and mineralisation this biomass in the soil. The above-ground decomposition and N mineralisation of Lupinus mexicanus Cerv. ex Lag. and Lupinus rotundiflorus M.E. Jones species from Mexico using fine-mesh litter bags was evaluated. Litter bags containing 5 g of above-ground air-dried biomass at the vegetative and flowering stages were buried at a depth of 20 cm. Were dug up every 3 weeks over the course of 4 months, dried and re-weighed to determine the lost mass and total N by the Kjeldahl method. The largest decrease in residue mass occurred during the first 3 weeks of incubation. However, the lost mass was higher in younger green manure (75 days old) than in older plants (85 days old) after 18 weeks of exposure in the field. It was found that 60-75% of the total N in the plant material was released in the first 6 weeks. In L. rotundiflorus green manure, it was found that 79.14% of the initial N in the vegetative stage and 77.6% of N in the flowering stage was released 18 weeks after litter bag installation, whereas L. mexicanus were 74.6% and 74.7%, respectively. It was found that both decomposition and N mineralisation occurred quickly in the green manures evaluated

Conditional expression of HGAL leads to the development of diffuse large B-cell lymphoma in mice

Diffuse large B-cell lymphomas (DLBCLs) are clinically and genetically heterogeneous tumors. Deregulation of diverse biological processes specific to B cells, such as B-cell receptor (BCR) signaling and motility regulation, contribute to lymphomagenesis. Human germinal center associated lymphoma (HGAL) is a B-cell–specific adaptor protein controlling BCR signaling and B lymphocyte motility. In normal B cells, it is expressed in germinal center (GC) B lymphocytes and promptly downregulated upon further differentiation. The majority of DLBCL tumors, primarily GC B-cell types, but also activated types, express HGAL. To investigate the consequences of constitutive expression of HGAL in vivo, we generated mice that conditionally express human HGAL at different stages of hematopoietic development using 3 restricted Cre-mediated approaches to initiate expression of HGAL in hematopoietic stem cells, pro-B cells, or GC B cells. Following immune stimulation, we observed larger GCs in mice in which HGAL expression was initiated in GC B cells. All 3 mouse strains developed DLBCL at a frequency of 12% to 30% starting at age 13 months, leading to shorter survival. Immunohistochemical studies showed that all analyzed tumors were of the GC B-cell type. Exon sequencing revealed mutations reported in human DLBCL. Our data demonstrate that constitutive enforced expression of HGAL leads to DLBCL development

Association of TAP1 1177A>G and 2090A>G gene polymorphisms with latent tuberculosis infections in sheltered populations, in the metropolitan area of Guadalajara, Mexico: a pilot study

Latent tuberculosis infection (LTBI) is a condition that has no clinical signs and symptoms. LTBI patients are characterized by persistent immune responses to Mycobacterium tuberculosis, and approximately 5-10% of these infected individuals will develop active TB at some point in their lives. The antigen transporter associated with antigen processing (TAP1) is a protein involved in the transport of the antigen from the cytoplasm to the endoplasmic reticulum by means of the association with MHC class I molecules. It plays a fundamental role in the immune response, promoting the clearance of intracellular pathogens. Our pilot study aimed to determine the association between TAP1 gene 1177A>G (rs1057141) and 2090A>G (rs1135216) genetic polymorphisms with susceptibility to LTBI. In this case-control study, 153 individuals from shelters were analyzed (46 were LTBI-positive and 92 were controls). Genotyping of the rs11352216 (2090A>G) and rs1057141 (1177A>G) gene IDs was performed using the Applied Biosystems Step One Thermal Cycler Real-Time PCR allelic discrimination technology. The haplotypic analyses were performed with the Arlequin 3.5 program. Social assistance centers and shelters that serve vulnerable populations represent high-risk sites due to overcrowding and the impaired nutritional status of their residents. The G allele (OR=1.99, CI=1.109-3.587, p=0.021) and the GG genotype of rs11352216 (A>G) were associated with susceptibility to LTBI, according to the codominant genetic model (OR=8.32, CI=1.722-61.98, p=0.007). The rs1057141 (A>G) polymorphism was not associated with LTBI risk. The results suggest that carriers of the G allele of rs1135216 (A>G) are susceptible to LTBI

Reproductive characterization of hair ewe in the American tropics: a review part 1

Objective: to make a reproductive characterization of the hair sheep breeds in the American tropics. Design/methodology/approach: reproductive variables information was collected from scientific search engines, such as Web of Science, Redalyc, Dialnet, PubMed, SciELO and Latindex. Results: the age of puberty in ewe lambs is highly variable. Similar results were found in adult ewes regarding estrus duration and incidence, estrous cycle length, seasonal anestrus, ovulation rate, fertility, gestation, and prolificacy. Limitations on study/implications: information on reproductive variables of hair sheep breeds is poorly known or non-existent. Findings/conclusions: puberty onset in ewe lambs ranges from 175 to 335 d of age when animals weight 15 to 43 kg. The length of the estrous cycle of hair sheep in Mexico is 17 d during the autumn-winter and 21 d in spring-summer. In Brazil, it lasts 17 d in spring-summer and 18 d in autumn-winter. In the United States of America and Venezuela, the estrous cycle length was similar in both periods of the year. The estrous occurrence was 97.1% in autumn-winter and 76.5 % in spring-summer. The estrous duration ranges from 16 to 52 hours. Seasonal anestrous occurs from May to July. The ovulation rate ranges from 1 to 3 oocytes. Fertility is 80 to 100 % in temperate and 37 % in warm months. Gestation length ranges from 144 to 152 d. Prolificacy ranges from 1.0 to 2.2 offspring per ewe. The lambing interval range from 244 to 294 d.Objective: To carry out a reproductive characterization of the breeds of hair ewe in the tropical region of the Americas. Design/Methodology/Approach: A search of scientific information about the reproductive variables of breeds of hair ewe was carried out and the results were analyzed in the Web of Science, Redalyc, Dialnet, PubMed, SciELO, and Latindex databases. Results: We described and discussed the highly-variable onset of puberty in ewe lambs. Similar results were found in adult ewes regarding the duration and occurrence of the estrous, estrous cycle length, seasonal anestrous, ovulation rate, fertility, gestation, and prolificacy. Study Limitations/Implications: Information about the reproductive variables of breeds of hair ewe is poorly known or non-existent. Findings/Conclusions: The onset of puberty in 15-43 kg ewe lambs ranges from 175 to 335 d of age. The estrous cycle of hair ewe in Mexico lasts 17 d in autumn-winter and 21 d in spring-summer. In Brazil, this cycle lasts 17 d in spring-summer and 18 d in autumn-winter. In the United States of America and Venezuela, the estrous cycle length was similar in both periods of the year. The occurrence of the estrous reached 97.1 % in autumn-winter and 76.5 % in spring-summer. The duration of the estrous ranges from 16 to 52 hours. Seasonal anestrous occurs from May to July. The ovulation rate ranges from 1 to 3 oocytes. The percentage of fertility fluctuates between 80 and 100 % in temperate months and reaches 37 % in warm ones. Gestation lasts from 144 to 152 d. Prolificacy ranges from 1.0 to 2.2 offspring per ewe. The lambing interval ranges from 244 to 294 d

Use of eltrombopag for patients 65 years old or older with immune thrombocytopenia

Background Eltrombopag is useful for immune thrombocytopenia (ITP). However, results of clinical trials may not accurately mirror clinical practice reality. Here we evaluated eltrombopag for primary and secondary ITP in our ≥65‐year‐old population. Methods A total of 106 primary ITP patients (16 with newly diagnosed ITP, 16 with persistent ITP, and 74 with chronic ITP) and 39 secondary ITP patients (20 with ITP secondary to immune disorders, 7 with ITP secondary to infectious diseases, and 12 with ITP secondary to lymphoproliferative disorders [LPD]) were retrospectively evaluated. Results Median age of our cohort was 76 (interquartile range, IQR, 70‐81) years. 75.9% of patients yielded a platelet response including 66.2% complete responders. Median time to platelet response was 14 (IQR, 8‐21) days. Median time on response was 320 (IQR, 147‐526) days. Sixty‐three adverse events (AEs), mainly grade 1‐2, occurred. The most common were hepatobiliary laboratory abnormalities (HBLAs) and headaches. One transient ischemic attack in a newly diagnosed ITP and two self‐limited pulmonary embolisms in secondary ITP were the only thrombotic events observed. Conclusion Eltrombopag showed efficacy and safety in ITP patients aged ≥65 years with primary and secondary ITP. However, efficacy results in LPD‐ITP were poor. A relatively high number of deaths were observed

Phase IV open-label study of the efficacy and safety of deferasirox after allogeneic stem cell transplantation

This is the first prospective study of deferasirox in adult allogeneic hematopoietic stem cell transplant recipients with transfusional iron overload in hematologic malignancies. Patients at least six months post transplant were treated with deferasirox at a starting dose of 10 mg/kg/day for 52 weeks or until serum ferritin was less than 400 ng/mL on two consecutive occasions. Thirty patients were enrolled and 22 completed the study. A significant reduction from baseline in median serum ferritin and in liver iron concentration at 52 weeks was observed in the overall population: from 1440 to 755.5 ng/mL (P=0.002) and from 14.5 to 4.6 mg Fe/g dw (P=0.0007), respectively. Reduction in serum ferritin in patients who did not discontinue deferasirox therapy was significantly greater than that found in those who prematurely discontinued the treatment (from 1541 to 581 ng/mL vs. from 1416 to 1486 ng/mL; P=0.008). Drug-related adverse events, reported in 17 patients (56.7%), were mostly mild to moderate in severity. There were no drug-related serious adverse events. Twelve patients (40.0%) showed an increase of over 33% in serum creatinine compared to baseline and greater than the upper limit of normal on two consecutive visits. Two patients (6.7%) with active graft-versus-host disease showed an increase in alanine aminotransferase exceeding 10 times upper limit of normal; both resolved. In this prospective study, deferasirox provided a significant reduction in serum ferritin and liver iron concentration over one year of treatment in allogeneic hematopoietic stem cell transplant recipients with iron overload. In addition, the majority of adverse events related to deferasirox were mild or moderate in severity