Análisis económico y financiero en la cooperativa de ahorro de crédito de cesantes, jubilados y activos del sector salud La Libertad 2010 - 2012

El presente estudio se ha realizado con el propósito de ayudar a la Cooperativa de Ahorro y Crédito de Cesantes, Jubilados y Activos del Sector Salud La Libertad en su desarrollo, brindándole un marco útil para la toma de decisiones y así lograr una gestión financiera eficiente y eficaz, que permita una mejor calidad de vida de sus socios. Para ello fue necesario desarrollar un análisis situacional del sector cooperativo, realizar un análisis económico financiero en la empresa y medir el nivel de Gestión de acuerdo a sus metas trazadas, donde se demostró que la Gestión de la cooperativa en el periodo 2010 – 2012, no fue eficaz. De acuerdo a los resultados obtenidos podemos afirmar que el sector cooperativo está en un constante crecimiento y CEJUASSA se encuentra por debajo del sistema, por lo que necesita tomar decisiones que le permitan mejorar la gestión y llevarla a un estado de competitividad en el mercado. Sus principales indicadores financieros reflejan la preocupación que existe en los directivos, de los analizados podemos observar que el índice de morosidad continúa en un 14%, muy por encima de lo recomendado por la FENACREP que debe ser como máximo un 5%; además de acuerdo a sus objetivos planteados al inicio del periodo, la cooperativa sólo pudo lograr cumplir con tres de ellos, mientras que en los otros siete fracasaron mostrando una gestión ineficaz. Ante esta situación, la presente investigación realiza propuestas para mejorar la Gestión en la cooperativa que conlleven a un crecimiento y así ser competitivo, para ello se recomendó realizar análisis económicos financieros de manera permanente, contar con personal especializado, dar cumplimiento en su totalidad a las obligaciones de la FENACREP, implementar un área de marketing y ampliar el segmento de los socios.This study was conducted with the aim of helping the Savings and Credit Cooperative of Discharged, Retired and Health Sector Assets Freedom in its development, providing a useful framework for decision - making and achieve efficient financial management and effective, allowing a better quality of life for its members. It was necessary to develop a situational analysis of the cooperative sector, economic and financial analysis in business and management to measure the level according to your goals set, which showed that the management of the cooperative in the period 2010 - 2012, not was effective. According to the results we can say that the cooperative sector is in a constant growth and CEJUASSA is below the system, so you need to make decisions that will improve the management and bring it to a state of competitiveness in the market. Its main financial indicators reflect the concern in the management of the analyzed we can see that the delinquency rate remains at 14%, much higher than recommended by the FENACREP to be at most 5%, also according their goals set at the beginning of the period, the cooperative was able to achieve only meet three of them, while in the other seven failed showing inefficient management. In this situation, this research makes proposals to improve the cooperative management that lead to growth and thus be competitive, for it was recommended financial economic analysis permanently, specialized staff, comply fully with the FENACREP obligations, implement a marketing area and expand the segment of the partners

Mortality and pulmonary complications in patients undergoing surgery with perioperative SARS-CoV-2 infection: an international cohort study

Background: The impact of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) on postoperative recovery needs to be understood to inform clinical decision making during and after the COVID-19 pandemic. This study reports 30-day mortality and pulmonary complication rates in patients with perioperative SARS-CoV-2 infection. Methods: This international, multicentre, cohort study at 235 hospitals in 24 countries included all patients undergoing surgery who had SARS-CoV-2 infection confirmed within 7 days before or 30 days after surgery. The primary outcome measure was 30-day postoperative mortality and was assessed in all enrolled patients. The main secondary outcome measure was pulmonary complications, defined as pneumonia, acute respiratory distress syndrome, or unexpected postoperative ventilation. Findings: This analysis includes 1128 patients who had surgery between Jan 1 and March 31, 2020, of whom 835 (74·0%) had emergency surgery and 280 (24·8%) had elective surgery. SARS-CoV-2 infection was confirmed preoperatively in 294 (26·1%) patients. 30-day mortality was 23·8% (268 of 1128). Pulmonary complications occurred in 577 (51·2%) of 1128 patients; 30-day mortality in these patients was 38·0% (219 of 577), accounting for 81·7% (219 of 268) of all deaths. In adjusted analyses, 30-day mortality was associated with male sex (odds ratio 1·75 [95% CI 1·28–2·40], p\textless0·0001), age 70 years or older versus younger than 70 years (2·30 [1·65–3·22], p\textless0·0001), American Society of Anesthesiologists grades 3–5 versus grades 1–2 (2·35 [1·57–3·53], p\textless0·0001), malignant versus benign or obstetric diagnosis (1·55 [1·01–2·39], p=0·046), emergency versus elective surgery (1·67 [1·06–2·63], p=0·026), and major versus minor surgery (1·52 [1·01–2·31], p=0·047). Interpretation: Postoperative pulmonary complications occur in half of patients with perioperative SARS-CoV-2 infection and are associated with high mortality. Thresholds for surgery during the COVID-19 pandemic should be higher than during normal practice, particularly in men aged 70 years and older. Consideration should be given for postponing non-urgent procedures and promoting non-operative treatment to delay or avoid the need for surgery. Funding: National Institute for Health Research (NIHR), Association of Coloproctology of Great Britain and Ireland, Bowel and Cancer Research, Bowel Disease Research Foundation, Association of Upper Gastrointestinal Surgeons, British Association of Surgical Oncology, British Gynaecological Cancer Society, European Society of Coloproctology, NIHR Academy, Sarcoma UK, Vascular Society for Great Britain and Ireland, and Yorkshire Cancer Research

Calidad de servicio y satisfacción del cliente en una entidad bancaria de Trujillo, 2016

RESUMEN La presente investigación tiene como propósito estudiar la relación entre la calidad del servicio y la satisfacción del cliente de una entidad bancaria de la ciudad de Trujillo, su contribución está en otorgar información a la Gerencia para la toma de decisiones pertinentes, dado que en la actualidad la calidad de servicio es un tema muy importante e indispensable para cualquier negocio ya que de este depende el fracaso o éxito de las organizaciones. Se utilizó técnicas de recopilación de datos, la encuesta, entrevista y análisis documental para analizar cómo perciben los clientes externos la calidad del servicio que brinda la entidad bancaria, así como su nivel satisfacción, para ello se usó el cuestionario SERVQUAL, herramienta utilizada en trabajos de investigación el cual se fundamenta en la teoría de los GAPS, que explica la diferencia entre las expectativas y percepciones de los clientes respecto a la calidad del servicio y la satisfacción. Luego, la estadística descriptiva permitió analizar el comportamiento de las variables de estudio y finalmente se aplicó el coeficiente de correlación Spearman para medir el grado asociación entre las variables. La investigación concluye que la calidad de servicio impacta positivamente en la satisfacción del cliente, observándose que existe una brecha entre lo esperado y lo percibido, afectando con ello el nivel de satisfacción del cliente. Por lo tanto, la Gerencia debe enfocarse a reducir la brecha asignando recursos, orientado a mejorar la calidad del servicio y por ende el nivel de satisfacción del cliente. PALABRAS CLAVE: calidad de servicio, satisfacción de cliente.ABSTRACT This research aims to study the relationship between service quality and customer satisfaction of a bank in the city of Trujillo, its contribution lies in providing information to management for making relevant decisions, since today the quality of service is a very important and essential issue for any business as this depends on the success or failure of organizations. techniques of data collection was used, the survey, interview and document analysis to analyze how they perceive external customers the quality of service provided by the bank, as well as their level satisfaction, for which the SERVQUAL questionnaire was used, tool used in work research which is based on the theory of GAPS, which explains the difference between expectations and perceptions of customers regarding the quality of service and satisfaction. Then descriptive statistics possible to analyze the behavior of the study variables and finally the Spearman correlation coefficient was used to measure the association degree between variables. The research concludes that the quality of service perceived by external clients of the bank is 15.44 and 19.68 expected quality is observed that there is a gap between the expected and received, affecting the level of customer satisfaction. Therefore, management should focus on reducing the gap by allocating resources aimed at improving service quality and therefore the level of customer satisfaction. KEYWORDS: quality of service, customer satisfaction

PLC programmable logic controller

The objective of the study is to create a low-cost Programmable Logic Controller (PLC) interfaced with a microcomputer. The PLC consists of the central control unit or the central processing unit, input/output interface, and programming capability which is used to perform such functions as control logic, counting and timing. The PLC is mainly used for the control of industrial sequences and for the monitoring of installations. The establishment of such device allows the performance of several tasks in the field of automation. The PLC is interfaced with the microcomputer through the RS232. The microcomputer is used for programming the PLC through the ladder diagrams and the statement list. These programs process input signals from the attached input devices that would drive output field devices connected to the PLC. The main feature of the PLC is that it is reprogrammable. Such inherent capability allows ease of control of devices instead of the difficult usual rewiring of connections of such devices. The PLC that has been made has its limitations, it is, of course expandable in terms of its hardware design and further enhancement in the software is also recommendable

An optimized design of a PLC-based controlled microwave vacuum dryer for preliminary drying studies on rice bran

This study presents an optimized design of a PLC- based microwave vacuum dryer which was used to conduct preliminary investigation of the effects of drying parameters on the drying kinetics of rice bran. The study initially conducted a methodical analysis of the microwave chamber and its auxiliary attachments. Using CST Microwave Studio simulation software, it was seen that the best design for a 30-L MV chamber operating at 2.45 GHz is a cylindrical chamber with a radius of 202 mm, length of 400 mm, and with 2 perpendicular feeders located near the ends of the chamber. To achieve uniform product heating, a rotary drive assembly was incorporated into the system (i.e. mixing the product during the drying process). A PLC-based control box with HMI display was developed to constantly monitor the drying kinetics of rice bran. Subsequently, drying experiments were then carried out. The study successfully used fractional factorial design (FFD) with center points to model the interaction effects on MVD parameters on moisture extracted and color of rice bran. Experimental verification of the model resulted to 1.18% error of the actual versus predicted moisture extracted

Npas4, a novel helix-loop-helix PAS domain protein, is regulated in response to cerebral ischemia

Basic helix-loop-helix PAS domain proteins form a growing family of transcription factors. These proteins are involved in the process of adaptation to cellular stresses and environmental factors such as a change in oxygen concentration. We describe the identification and characterization of a recently cloned PAS domain protein termed Npas4 in ischemic rat brain. Using gene expression profiling following middle cerebral artery occlusion, we showed that the Npas4 mRNA is differentially expressed in ischemic tissue. The full-length gene was cloned from rat brain and its spatial and temporal expression characterized with in situ hybridization and Northern blotting. The Npas4 mRNA is specifically expressed in the brain and is highly up-regulated in ischemic tissues following both focal and global cerebral ischemic insults. Immunohistochemistry revealed a strong expression in the limbic system and thalamus, as well as in layers 3 and 5 in the cortex of the unchallenged brain. When overexpressed in HEK 293 cells, Npas4 appears as a protein of similar to 100 kDa. In brain samples, however, in addition to the 100 kDa band a specific 200 kDa immunoreactive band was also detected. Ischemic challenge lead to a decrease in the 200 kDa form and a simultaneous increase in the 100 kDa immunoreactivity. This could indicate a novel regulatory mechanism for activation and/or deactivation of this protein in response to ischemic brain injury

The sigma-1 receptor enhances brain plasticity and functional recovery after experimental stroke.

Stroke leads to brain damage with subsequent slow and incomplete recovery of lost brain functions. Enriched housing of stroke-injured rats provides multi-modal sensorimotor stimulation, which improves recovery, although the specific mechanisms involved have not been identified. In rats housed in an enriched environment for two weeks after permanent middle cerebral artery occlusion, we found increased sigma-1 receptor expression in peri-infarct areas. Treatment of rats subjected to permanent or transient middle cerebral artery occlusion with 1-(3,4-dimethoxyphenethyl)-4-(3-phenylpropyl)piperazine dihydrochloride, an agonist of the sigma-1 receptor, starting two days after injury, enhanced the recovery of lost sensorimotor function without decreasing infarct size. The sigma-1 receptor was found in the galactocerebroside enriched membrane microdomains of reactive astrocytes and in neurons. Sigma-1 receptor activation increased the levels of the synaptic protein neurabin and neurexin in membrane rafts in the peri-infarct area, while sigma-1 receptor silencing prevented sigma-1 receptor-mediated neurite outgrowth in primary cortical neuronal cultures. In astrocytic cultures, oxygen and glucose deprivation induced sigma-1 receptor expression and actin dependent membrane raft formation, the latter blocked by sigma-1 receptor small interfering RNA silencing and pharmacological inhibition. We conclude that sigma-1 receptor activation stimulates recovery after stroke by enhancing cellular transport of biomolecules required for brain repair, thereby stimulating brain plasticity. Pharmacological targeting of the sigma-1 receptor provides new opportunities for stroke treatment beyond the therapeutic window of neuroprotection

A Pharmacological Screening Approach for Discovery of Neuroprotective Compounds in Ischemic Stroke

<div><p>With the availability and ease of small molecule production and design continuing to improve, robust, high-throughput methods for screening are increasingly necessary to find pharmacologically relevant compounds amongst the masses of potential candidates. Here, we demonstrate that a primary oxygen glucose deprivation assay in primary cortical neurons followed by secondary assays (i.e. post-treatment protocol in organotypic hippocampal slice cultures and cortical neurons) can be used as a robust screen to identify neuroprotective compounds with potential therapeutic efficacy. In our screen about 50% of the compounds in a library of pharmacologically active compounds displayed some degree of neuroprotective activity if tested in a pre-treatment toxicity assay but just a few of these compounds, including Carbenoxolone, remained active when tested in a post-treatment protocol. When further examined, Carbenoxolone also led to a significant reduction in infarction size and neuronal damage in the ischemic penumbra when administered six hours post middle cerebral artery occlusion in rats. Pharmacological testing of Carbenoxolone-related compounds, acting by inhibition of 11-β-hydroxysteroid dehydrogenase-1 (11β-HSD1), gave rise to similarly potent <i>in vivo</i> neuroprotection. This indicates that the increase of intracellular glucocorticoid levels mediated by 11β-HSD1 may be involved in the mechanism that exacerbates ischemic neuronal cell death, and inhibiting this enzyme could have potential therapeutic value for neuroprotective therapies in ischemic stroke and other neurodegenerative disorders associated with neuronal injury.</p></div

Treatment with Carbenoxolone attenuates ischemic brain injury.

<p>Animals were subjected to 90 minutes of tMCAo and were treated 5 minutes pre-tMCAo and 3 hours post-tMCAo with Carbenoxolone or vehicle (H₂O) at the indicated total doses. Total infarction size was significantly decreased in tMCAo animals treated with 40 mg/kg (n = 5) (**p<0.01) and 60 mg/kg (n = 8) (**p<0.01) as compared to the 10 mg/kg treated group (n = 7) as well as in the 60 mg/kg (n = 8) (*p<0.05) group as compared to the vehicle group (n = 19). Data were assessed using the Kruskal-Wallis test and significant results from Dunn’s Multiple Comparison test are shown. Box plots represent median and quartiles and whiskers show minimum and maximum values.</p