Sistema de costos por procesos y fijación del precio de venta para la microempresa “Llagui”, provincia de Bolívar

El diseñar un sistema de costos por procesos en la microempresa “LLAGUI”, provincia de Bolívar, permite el establecimiento de un control de costos adecuado en la determinación del costo real de producción y su precio de venta. Lo anterior se desarrolló empleando el enfoque mixto con un nivel exploratorio descriptivo, apoyándonos en métodos como el deductivo, inductivo y analítico-sintético, con un diseño no experimental y transversal, con tipo de estudios aplicado y de campo, empleando técnicas como la observación directa, entrevista y encuesta que mediante la utilización de instrumentos como el cuestionario y guía de entrevista que fueron aplicados a los obreros y funcionarios de la entidad, que luego de su tabulación y análisis permitieron determinar la carencia de un sistema de costos por procesos, control y distribución de la materia prima, mano de obra y costos de fabricación en cada etapa del proceso productivo; así como la falta técnica del establecimiento de sus precios de venta y beneficios. Todo la anterior conlleva a que en la microempresa “LLAGUI” no se dispone de un sistema de costos por procesos para el correcto registro y control de los elementos del costo de producción, de tal forma que el emplear el sistema diseñado en la presente investigación influye en la estructuración en base a los requerimientos de producción de la microempresa a fin de establecer técnicamente los costos y precios bajo un margen de rentabilidad adecuadoThe design of a process costing system in "LLAGUI" microenterprise, Bolivar province, allowed the establishment of an adequate cost control in the determination of the real cost of production and its selling price. The research was developed using the mixed approach with a descriptive exploratory level, which relied on methods such as deductive, inductive and analytical-synthetic, with a non-experimental and cross-sectional design, with a type of applied and field studies, using techniques such as direct observation, interview and survey through questionnaire and interview guide as instruments were applied to workers and employees of the entity. After tabulation and analysis, it was possible to determine the lack of a process costing system, control and distribution of raw materials, labor and manufacturing costs at each stage of the production process, as well as the technical lack of establishing sales prices and profits. With the previous results, it was possible to determine that "LLAGUI" microenterprise does not have a process costing system for the correct recording and control of the elements of the production cost, so that the use of the system designed in the present investigation influences the structuring based on the production requirements of the microenterprise in order to technically establish the costs and prices under an adequate profitability margi

Analysis of the economic revenue management of the graphic designer in Colombia

The graphic design in Colombia has several years of trajectory, as it began since 1881, through time has evolved and moving into different branches such as web design, editorial design, user experience design, packaging design, corporate identity design, typographic design, multimedia design, illustration, 3D animation and photography. Most of these jobs are well paid, however, there are some variants that interfere with income, making them change. The first variant is the geographical location within the country, followed by competition in the workplace and finally the level of training of people working in this field, therefore, an analysis was made of the previous variables in which the methodology used was of qualitative documentary approach and non-experimental descriptive scope. Finally, it was possible to identify some shortcomings such as the strong competition for non-professionals in the environment; however, the quality of work of a professional who knows the required concepts will always reach a higher level

Contrôle post-transcriptionnel de l'expression rénale du récepteur minéralocorticoide par les variations de tonicité extracellulaire : conséquences physiopathologiques.

Aldosterone and the Mineralocorticoid Receptor (MR) participate to the control of salt and water balance and the arterial pressure. Alteration of renal MR expression or mineralocorticoid signaling pathway contributes to the development of numerous human disorders. In this work, we have demonstrated the major role played by the RNA-Binding Proteins, Tis11b and HuR, in the control of MR expression in response to variations of extracellular tonicity in a model of principal tubular cells and in vivo. Hypertonicity (500 mOsmol/L) increases the expression ofTis11b, which binds the 3’-untranslated region of MR transcript and accelerates the degradation of MR transcript, leading to the reduction of the mineralocorticoid signaling. Conversely, hypotonicity (150 mOsmol/L) stimulates nuclear-cytoplasmic shuttling of HuR protein, which stabilizes MR transcript increasing its expression and renal sensitivity to aldosterone action. Furthermore, HuR participates to the editing of the novel MR Δ6 splice variant, which lacks exon 6, and exerts a dominant negative effect on mineralocorticoid signaling. Finally, we have provided evidence that hypertonicity modulates expression of microRNA, which may control mineralocorticoid signaling pathway. Characterization of these original mechanisms modulating MR action is pivotal for a better understanding of mineralocorticoid-related pathophysiology, and should ultimately lead to the development of new therapeutic strategies.L’aldostérone et le Récepteur Minéralocorticoïde (MR) participent au contrôle de la balance hydrosodée et de la pression artérielle. Les altérations de l’expression du MR ou de la signalisation minéralocorticoïde sont associées à de nombreuses pathologies chez l’Homme. Dans ce travail, nous avons démontré, le rôle majeur de protéines de liaison à l’ARN, Tis11b et HuR, dans le contrôle post-transcriptionnel de l’expression du MR en réponse aux variations de tonicité extracellulaire dans un modèle de cellules principales rénales et chez la souris. L’hypertonicité (500 mOsmol/L) induit l’expression de la protéine Tis11b, qui lie la région 3’-non traduite du transcrit MR afin d’accélérer sa dégradation, diminuant ainsi l’expression rénale de la protéine MR et de la signalisation minéralocorticoïde. A l’opposé, l’hypotonicité (150 mOsmol/L) stimule la translocation nucléo-cytoplasmique de HuR, qui stabilise le transcrit MR, augmentant ainsi l’expression du MR et la sensibilité rénale à l’aldostérone. De plus, HuR est responsable de l’édition d’un nouveau variant d’épissage du MR, le variant MR Δ6, obtenu par l’exclusion de l’exon 6.Ce variant d’épissage exerce un effet dominant négatif sur la signalisation minéralocorticoïde. Enfin, l’identification de microARN modulés par l’hypertonicité suggère leur rôle potentiel dans le contrôle de la signalisation minéralocorticoïde rénale. La caractérisation de ces mécanismes inédits modulant l’action du MR améliore notre compréhension de la physiopathologie de la signalisation minéralocorticoïde, et pourrait aboutir, à terme, à de nouvelles stratégies thérapeutiques

Posttrancriptional Regulation of Mineralocorticoid Receptor by Osmotic Stress : Pathophysiological Consequences

L’aldostérone et le Récepteur Minéralocorticoïde (MR) participent au contrôle de la balance hydrosodée et de la pression artérielle. Les altérations de l’expression du MR ou de la signalisation minéralocorticoïde sont associées à de nombreuses pathologies chez l’Homme. Dans ce travail, nous avons démontré, le rôle majeur de protéines de liaison à l’ARN, Tis11b et HuR, dans le contrôle post-transcriptionnel de l’expression du MR en réponse aux variations de tonicité extracellulaire dans un modèle de cellules principales rénales et chez la souris. L’hypertonicité (500 mOsmol/L) induit l’expression de la protéine Tis11b, qui lie la région 3’-non traduite du transcrit MR afin d’accélérer sa dégradation, diminuant ainsi l’expression rénale de la protéine MR et de la signalisation minéralocorticoïde. A l’opposé, l’hypotonicité (150 mOsmol/L) stimule la translocation nucléo-cytoplasmique de HuR, qui stabilise le transcrit MR, augmentant ainsi l’expression du MR et la sensibilité rénale à l’aldostérone. De plus, HuR est responsable de l’édition d’un nouveau variant d’épissage du MR, le variant MR Δ6, obtenu par l’exclusion de l’exon 6.Ce variant d’épissage exerce un effet dominant négatif sur la signalisation minéralocorticoïde. Enfin, l’identification de microARN modulés par l’hypertonicité suggère leur rôle potentiel dans le contrôle de la signalisation minéralocorticoïde rénale. La caractérisation de ces mécanismes inédits modulant l’action du MR améliore notre compréhension de la physiopathologie de la signalisation minéralocorticoïde, et pourrait aboutir, à terme, à de nouvelles stratégies thérapeutiques.Aldosterone and the Mineralocorticoid Receptor (MR) participate to the control of salt and water balance and the arterial pressure. Alteration of renal MR expression or mineralocorticoid signaling pathway contributes to the development of numerous human disorders. In this work, we have demonstrated the major role played by the RNA-Binding Proteins, Tis11b and HuR, in the control of MR expression in response to variations of extracellular tonicity in a model of principal tubular cells and in vivo. Hypertonicity (500 mOsmol/L) increases the expression ofTis11b, which binds the 3’-untranslated region of MR transcript and accelerates the degradation of MR transcript, leading to the reduction of the mineralocorticoid signaling. Conversely, hypotonicity (150 mOsmol/L) stimulates nuclear-cytoplasmic shuttling of HuR protein, which stabilizes MR transcript increasing its expression and renal sensitivity to aldosterone action. Furthermore, HuR participates to the editing of the novel MR Δ6 splice variant, which lacks exon 6, and exerts a dominant negative effect on mineralocorticoid signaling. Finally, we have provided evidence that hypertonicity modulates expression of microRNA, which may control mineralocorticoid signaling pathway. Characterization of these original mechanisms modulating MR action is pivotal for a better understanding of mineralocorticoid-related pathophysiology, and should ultimately lead to the development of new therapeutic strategies

Posttrancriptional Regulation of Mineralocorticoid Receptor by Osmotic Stress : Pathophysiological Consequences

L’aldostérone et le Récepteur Minéralocorticoïde (MR) participent au contrôle de la balance hydrosodée et de la pression artérielle. Les altérations de l’expression du MR ou de la signalisation minéralocorticoïde sont associées à de nombreuses pathologies chez l’Homme. Dans ce travail, nous avons démontré, le rôle majeur de protéines de liaison à l’ARN, Tis11b et HuR, dans le contrôle post-transcriptionnel de l’expression du MR en réponse aux variations de tonicité extracellulaire dans un modèle de cellules principales rénales et chez la souris. L’hypertonicité (500 mOsmol/L) induit l’expression de la protéine Tis11b, qui lie la région 3’-non traduite du transcrit MR afin d’accélérer sa dégradation, diminuant ainsi l’expression rénale de la protéine MR et de la signalisation minéralocorticoïde. A l’opposé, l’hypotonicité (150 mOsmol/L) stimule la translocation nucléo-cytoplasmique de HuR, qui stabilise le transcrit MR, augmentant ainsi l’expression du MR et la sensibilité rénale à l’aldostérone. De plus, HuR est responsable de l’édition d’un nouveau variant d’épissage du MR, le variant MR Δ6, obtenu par l’exclusion de l’exon 6.Ce variant d’épissage exerce un effet dominant négatif sur la signalisation minéralocorticoïde. Enfin, l’identification de microARN modulés par l’hypertonicité suggère leur rôle potentiel dans le contrôle de la signalisation minéralocorticoïde rénale. La caractérisation de ces mécanismes inédits modulant l’action du MR améliore notre compréhension de la physiopathologie de la signalisation minéralocorticoïde, et pourrait aboutir, à terme, à de nouvelles stratégies thérapeutiques.Aldosterone and the Mineralocorticoid Receptor (MR) participate to the control of salt and water balance and the arterial pressure. Alteration of renal MR expression or mineralocorticoid signaling pathway contributes to the development of numerous human disorders. In this work, we have demonstrated the major role played by the RNA-Binding Proteins, Tis11b and HuR, in the control of MR expression in response to variations of extracellular tonicity in a model of principal tubular cells and in vivo. Hypertonicity (500 mOsmol/L) increases the expression ofTis11b, which binds the 3’-untranslated region of MR transcript and accelerates the degradation of MR transcript, leading to the reduction of the mineralocorticoid signaling. Conversely, hypotonicity (150 mOsmol/L) stimulates nuclear-cytoplasmic shuttling of HuR protein, which stabilizes MR transcript increasing its expression and renal sensitivity to aldosterone action. Furthermore, HuR participates to the editing of the novel MR Δ6 splice variant, which lacks exon 6, and exerts a dominant negative effect on mineralocorticoid signaling. Finally, we have provided evidence that hypertonicity modulates expression of microRNA, which may control mineralocorticoid signaling pathway. Characterization of these original mechanisms modulating MR action is pivotal for a better understanding of mineralocorticoid-related pathophysiology, and should ultimately lead to the development of new therapeutic strategies

Álbum Fotográfico Sobre La Violencia De Género En Las Principales Ciudades Del Ecuador

The communicative product entitled "Álbum fotográfico sobre la violencia de género en las principales ciudades del Ecuador", it is intended to show the socio - cultural practices that have naturalized gender violence against women, so have been used a different and dynamic use of the image. This product elaborated under an extensive bibliographical research of several authors who develop concepts in the field of gender violence, communication, image, photography and the visual, outlines the best way to understand the concept of visual-narrative as the most important point in this present titling work. Consequently, narrative and image converge in a single direction, language and communicational intentionality through the social use of photography, as contemporary society´s means of communication. Finally the communicational product speaks through the use of the image on the daily spaces, where violence is increasingly common and therefore naturalized, where men and women establish relationships, gender violence play an important role in our society now a days. In addition, gender violence is a factor that cannot be eradicated in order to have crossed the worldwide borders. Despite the fact of several awareness campaigns, statistics don’t show progress in decrease the women violence victims’ percentage.El producto comunicativo titulado: “Álbum fotográfico sobre la violencia de género en las principales ciudades del Ecuador”, tiene como finalidad mostrar las prácticas socioculturales que han naturalizado la violencia de género hacia la mujer dentro de los espacios públicos y privados, para lo cual se ha optado por un enfoque diferente y dinámico a través del uso de la imagen. Este producto está elaborado bajo una amplia investigación bibliográfica de varios autores y diferentes publicaciones de organizaciones que han desarrollado conceptos en el campo de la violencia de género, la comunicación, la imagen, la fotografía y lo visual, delineando el camino más adecuado para comprender el concepto de narrativa – visual como el punto más relevante del presente trabajo de titulación. En consecuencia la narrativa y la imagen convergen en una sola dirección, el lenguaje y la intencionalidad comunicacional mediante el uso social de la fotografía como medio de comunicación de la sociedad contemporánea. Finalmente se puede evidenciar que la violencia de género es una problemática que no conoce fronteras, está presente a nuestro alrededor, en aquellos espacios donde cotidianamente convivimos hombres y mujeres. La violencia de género se ha hecho algo tan natural pues desde los medios de comunicación se la expone como un evento noticioso común. Además que los medios juegan un papel importante sobre los estereotipos femeninos, reproduciendo los patrones aceptables de estética y belleza femenina. Pese a varias campañas de concientización las estadísticas no muestran avances en cuanto a disminuir el porcentaje de mujeres víctimas de violencia

Jejunum: the understudied meeting place of dietary lipids and the microbiota

International audienceAlthough the jejunum is the main intestinal compartment responsible for lipid digestion and absorption, most of the studies assessing the impact of dietary lipids on the intestinal microbiota have been performed in the ileum, colon and faeces. This lack of interest in the jejunum is due to the much lower number of microbes present in this intestinal region and to the difficulty in accessing its lumen, which requires invasive methods. Recently, several recent publications highlighted that the whole jejunal microbiota or specific bacterial members are able to modulate lipid absorption and metabolism in enterocytes. This information reveals new strategies in the development of bacterial-and metabolite-based therapeutic interventions or nutraceutical recommendations to treat or prevent metabolic-related disorders, including obesity, cardiovascular diseases and malnutrition. This review is strictly focused on the following triad: dietary lipids, the jejunal epithelium and the jejunal microbiota. First, we will describe each member of the triad: the structure and functions of the jejunum, the composition of the jejunal microbiota, and dietary lipid handling by enterocytes and by microorganisms. Then, we will present the mechanisms leading to lipid malabsorption in small intestinal bacterial overgrowth (SIBO), a disease in which the jejunal microbiota is altered and which highlights the strong interactions among this triad. We will finally review the recent literature about the interactions among members of the triad, which should encourage research teams to further explore the mechanisms by which specific microbial strains or metabolites, alone or in concert, can mediate, control or modulate lipid absorption in the jejunum

Characterization of functional VIP/PACAP receptors in the human erythroleukemic HEL cell line.

The presence of VIP/PACAP receptors was investigated on the human erythroleukemic cell line HEL. Specific binding of [125I]-PACAP or [125I]-VIP on HEL cells or membranes was very low and did not allow to perform competition curves. At 37 degrees C PACAP transiently increased cAMP levels in the presence of the non-specific phosphodiesterase inhibitor IBMX, suggesting rapid desensitization. Kinetic studies revealed that optimal conditions to measure the EC(50) of PACAP(1-27) were 10 min at 20 degrees C. Under those conditions, PACAP-related peptides increased cAMP levels with EC(50) in agreement with the pharmacological profile of the VPAC(1) receptor subtype: PACAP = VIP > [K(15), R(16,) L(27)]VIP(1-7)/GRF(8-27) = [R(16)]ChSn (two VPAC(1) agonists) >> helodermin = secretin. RO 25-1553, a selective activator of VPAC(2) receptor was inactive at 1 microM. Dose-response curves of VPAC(1) agonist molecules (PACAP, VIP, [K(15), R(16), L(27)]VIP(1-7)/GRF(8-27), [R(16)]ChSn) were shifted to the right by the VPAC(1) receptor antagonist [AcHis(1), D-Phe(2), Lys(15), Leu(17)]VIP(3-7)/GRF(8-27), with a K(i) of 3 +/- 1 nM (n = 3). The presence of VPAC(1) receptor mRNA was confirmed by RT-PCR. Preincubation with PACAP or PMA showed that VPAC(1) receptors underwent homologous and heterologous desensitization. This study provides the first evidence for the expression of functional VPAC(1) receptors undergoing rapid desensitization in HEL cells.Journal ArticleResearch Support, Non-U.S. Gov'tinfo:eu-repo/semantics/publishe

: Tis11b targets renal MR mRNA

The Mineralocorticoid Receptor (MR) mediates Na+-retaining action of aldosterone. It is highly expressed in the distal nephron which is submitted to intense variations of the extracellular fluid tonicity generated by the corticopapillary gradient. We previously showed that posttranscriptional events control renal MR abundance. Here, we find that hypertonicity increases expression of the mRNA-destabilizing protein Tis11b, a member of tristetraprolin/ZFP36 family, and thereby decreases MR expression in renal KC3AC1 cells. The 3'-Untranslated region (3'-UTR) of human and mouse MR mRNA containing several highly conserved Adenylate/Uridylate-Rich Elements (ARE), were cloned downstream of a reporter gene. Luciferase activities of full length or truncated Luc-3'-UTR mutants were drastically reduced when cotransfected with Tis11b plasmid in HEK293T cells, consistent with a 50% shorter half-life of ARE-containing transcripts. We identified a crucial ARE motif within MR 3'-UTR, to which Tis11b binds as shown by site-directed mutagenesis and RNA Immunoprecipitation, responsible for Tis11b-mediated destabilizing activity. Importantly, endogenous Tis11b physically interacts with MR mRNA in KC3AC1 cells, leading to hypertonicity-elicited MR repression as demonstrated by Tis11b knockdown. Moreover, hypertonicity impaired MR signaling by blunting aldosterone-stimulated Gilz and αENaC expression in the Na+-transporting KC3AC1 cells. Challenging the renal osmotic gradient by submitting mice to water deprivation, diuretic administration or high Na+ diet increased renal Tis11b while decreased MR expression, notably in the cortex, thus establishing a mechanistic pathway for osmotic regulation of MR expression in vivo. Altogether, we uncover a previously undetected mechanism by which renal MR expression is regulated via mRNA turnover, a posttranscriptional control which appears physiologically relevant

Hypertonicity Compromises Renal Mineralocorticoid Receptor Signaling through Tis11b-Mediated Post-Transcriptional Control

International audienceThe mineralocorticoid receptor (MR) mediates the Na(+)-retaining action of aldosterone. MR is highly expressed in the distal nephron, which is submitted to intense variations in extracellular fluid tonicity generated by the corticopapillary gradient. We previously showed that post-transcriptional events control renal MR abundance. Here, we report that hypertonicity increases expression of the mRNA-destabilizing protein Tis11b, a member of the tristetraprolin/ZFP36 family, and thereby, decreases MR expression in renal KC3AC1 cells. The 3'-untranslated regions (3'-UTRs) of human and mouse MR mRNA, containing several highly conserved adenylate/uridylate-rich elements (AREs), were cloned downstream of a reporter gene. Luciferase activities of full-length or truncated MR Luc-3'-UTR mutants decreased drastically when cotransfected with Tis11b plasmid, correlating with an approximately 50% shorter half-life of ARE-containing transcripts. Using site-directed mutagenesis and RNA immunoprecipitation, we identified a crucial ARE motif within the MR 3'-UTR, to which Tis11b must bind for destabilizing activity. Coimmunoprecipitation experiments suggested that endogenous Tis11b physically interacts with MR mRNA in KC3AC1 cells, and Tis11b knockdown prevented hypertonicity-elicited repression of MR. Moreover, hypertonicity blunted aldosterone-stimulated expression of glucocorticoid-induced leucine-zipper protein and the α-subunit of the epithelial Na(+) channel, supporting impaired MR signaling. Challenging the renal osmotic gradient by submitting mice to water deprivation, diuretic administration, or high-Na(+) diet increased renal Tis11b and decreased MR expression, particularly in the cortex, thus establishing a mechanistic pathway for osmotic regulation of MR expression in vivo. Altogether, we uncovered a mechanism by which renal MR expression is regulated through mRNA turnover, a post-transcriptional control that seems physiologically relevant