Contabilidad agropecuaria en la determinación de los costos de producción de Tomate, en la Parcela de Hortalizas S.A.; Palacaguina

Este Artículo científico se escribió siguiendo las líneas de investigación, en el cual se plantea la incidencia de la aplicación de un sistema de acumulación de costos agropecuarios en la determinación de los costos de producción de tomate, en la Parcela de Hortalizas, S.A en el periodo 2014. Es una investigación cualitativa, los tipos de instrumentos empleados son la entrevista, la observación y la guía documental. Para desarrollar la investigación planteada se realizaron todas las consultas necesarias con la unidad productiva sujeta a esta investigación. De manera concreta con la presente investigación se pretende facilitar una herramienta que ayude a los propietarios de la misma a erradicar los problemas encontrados durante el proceso y de esta manera lograr que la productividad y las utilidades de la empresa no solo se mantengan, sino que incremente en el transcurso de los años venideros. Se recomienda tomar medidas correctivas, para solucionar las debilidades encontradas, en primer lugar, se recomienda la utilización de los formatos diseñados para el control de insumos, la implementación del manual de funciones propuesto para tener un mejor control en la parcela y lo más importante implementar el sistema de acumulación de costos diseñado para poder determinar con exactitud los costos de producción. La aplicación de un sistema de acumulación de costos, será una herramienta que permitirá a los socios de la parcela obtener información útil, para tomar decisiones relacionadas a nuevas inversiones

Incidencia de la Aplicación de un Sistema de Acumulación de Costos Agropecuarios en la Determinación de los Costos de Producción de Tomate, en la Parcela de Hortalizas S.A, en el Municipio de Palacaguina en el Segundo Semestre del 2014

El presente trabajo tiene como objetivo principal Determinar la Incidencia de la aplicación de un sistema de acumulación de costos agropecuarios en la determinación de los Costos de Producción de Tomates, en la Parcela de Hortalizas S.A, en el Municipio de Palacaguina en el segundo semestre del 2014. Esta investigación propone una herramienta relevante a la parcela, para que pueda manejar de forma efectiva y confiable toda la información contable producto de las operaciones que se generan en el proceso productivo como tal. Es importante mencionar que el diseño de este sistema de costos tiene sus fundamentos en bases teóricas, las cuales son muy necesarias al momento de diseñar el sistema. La investigación se desarrolló en nueve capítulos, cada uno de ellos contiene información de importancia de acuerdo con las problemáticas encontradas en la parcela y las alternativas de mejora para esta

Caminando en la ruta sentipensante: configuración de experiencias pedagógicas nivel inicial

494 páginasEste texto es realizado en el contexto del Plan de Desarrollo 2016 – 2020, “Bogotá mejor para todos”, en el que se señala: Bogotá es entendida como una ciudad educadora, en la que todos los ciudadanos son agentes educadores y todos los espacios pueden ser escenarios pedagógicos para el aprendizaje. Una ciudad educadora tiene como centro el conocimiento e inspira aprendizaje, formas y lenguajes para reconocernos, para reencontrarnos; los espacios para el aprendizaje son entendidos como espacios para la vida, en los que se posibilita la investigación y la innovación para vivir mejor, para reinventarnos como ciudad, una ciudad mejor para todos. Los dieciocho textos aquí presentados, fruto del acompañamiento pedagógico realizado por el IDEP en 2019, son base y referente para seguir aportando en la configuración y consolidación de comunidades de saber y práctica pedagógica de la ciudad, así como en la conformación de colectivos y redes de maestros. Son la evidencia de un potente trabajo de acompañamiento a experiencias de nivel inicial, caracterizadas por contar con ideas o avances para problematizar, estructurar, fundamentar, elaborar estrategias y un plan de acción

Propuesta de publicidad para el paisaje terrestre protegido, Miraflor Moropotente, Estelí

Tesis (Lic. en Gestión de Empresas Turísticas)-Universidad Nacional Autónoma de Nicaragua, LeónUNAN-Leó

Estimation of Glomerular Filtration Rate in Adults with Common Variable Immunodeficiency Treated with Intravenous Immunoglobulin. What formula should we use?

Background: The common variable immunodeficiency (CVID) is characterized by absence of isohemagglutinins and two standard deviations of normal levels of immunoglobulins. His treatment includes administering immunoglobulin, more frequently intravenous (IVIG). A side effect is the possible severe renal insuf ciency secondary to the use of preparations containing sucrose. These patients have weight loss, decreased muscle mass associated with gastrointestinal disorders and bronchiectasis that limit physical activity and other factors. There are different formulas for determining the glomerular ltration rate, we compared the most commonly used to determine the most appropriate in this population. Objective: To determine the correlation between glomerular ltration rate using the MDRD formula, CKD-EPI and Cockcroft-Gault and that obtained through the urine creatinine clearance 24 h in patients with common variable immunode ciency who are treated with IVIG. Patients and method: A transversal, observational and descriptive study that included 19 patients with common variable immunode ciency, 12 women and 7 men, mean age 36 years, was done. Descriptive statistics with mean, median, mode and standard deviation was used. To measure the concordance of the measurements for quantitative variables intra- class correlation coef cient was used and to determine the correlation between the stages of renal function with different formulas kappa index was calculated. Results: The values of the intraclass correlation coef cient showed a good correlation between creatinine clearance in 24 h urine with CKD-EPI, mediocre with MDRD and nil with the Cockroft-Gault formula. Conclusions: Glomerular ltration rate obtained with CKD-EPI proved to be partially most useful, with a good correlation in relation to urine creatinine clearance in 24 h. Its routine use is recommended over other formulas in common variable immunodeficiency patients with suspected renal disease secondary to the use of IVIG

Spatiotemporal analysis of water reservoirs in San Luis Potosí state, Mexico, from 1990 to 2015

ABSTRACTIt is essential to identify the spatial distribution and use of water resources for developing appropriate strategies for their use. Therefore, this work aimed to estimate the spatial distribution of economic and ecological Water Use Profit (WUP) and relate it to the Normalized Differential Water Index (NDWI) and evapotranspiration in the San Luis Potosí state, México. When calculating or obtaining the NDWI, this indicator is associated with values of evapotranspiration concentrations that are obtained spatially in the various portions of the territory, since in SLP territory the climate and soil moisture vary from one region to another, as there are 4 different regions. The methodology in this study involved a multitemporal analysis of the WUP in the State corresponding to 1990, 2000, 2010, and 2015, since it is an indicator that measures the uses and water exploitation in a region obtained over time, which is why it is called multitemporal, since we are talking about a 25-year period of analysis and the result is different from one place to another in San Luis Potosi territory. This study was realized through the application of economic and ecological indicators which were evaluated, considering the economic and ecological activities that use water in the region; therefore, the behavior of ETR depends on the area and the economic and/or ecological activities that have been carried out in the period. Also, for understanding the behavior of water reservoirs in the basins in the study area, the NDWI was obtained from Landsat 8 imagery. The results of NDWI showed that, from 1990 to 2015, there was a decrease in moisture content, becoming more evident in 2000. This study found that secondary and tertiary activities significantly influence yearly economic value. From 1990 to 2000, the Gross Domestic Product (GDP) value doubled, while from 2000 to 2010 tripled, and for 2015 the increase was nearly 25% compared to 2010. The WUPeconomic’s and WUPecological’s highest values were obtained in the most important urban areas of the state because secondary and tertiary activities are mainly developed. It is precisely with this reasoning that the behavior of relationship between ETR and WUP is vital for the understanding of water consumption generated. Finally, the ETR’s highest values are in the Huasteca region of the state

The prevalence of nonalcoholic fatty liver disease in the Americas

Nonalcoholic fatty liver disease (NAFLD) is an alarming public health problem. The disease is one of the main causes of chronic liver disease worldwide and is directly linked to the increased prevalence of obesity and type 2 diabetes mellitus (T2DM) in the general population. The worldwide prevalence of NAFLD has been estimated at 20-30%, but the prevalence is unknown in the Americas because of a lack of epidemiological studies. However, given the trends in the prevalence of diabetes and obesity, the prevalence of NAFLD and its consequences are expected to increase in the near future. The aim of the present study is to present the current data on the prevalence of NAFLD in the Americas. We performed an electronic search of the main databases from January 2000 to September 2013 and identified 356 reports that were reviewed. We focused on the epidemiology and prevalence of known NAFLD risk factors including obesity, T2DM, and the metabolic syndrome (MS). The prevalence of the MS was highest in the United States, Mexico, Costa Rica, Puerto Rico, Chile, and Venezuela. In addition, Puerto Rico, Guyana, and Mexico have the highest prevalence of T2DM in the Americas, while USA has the most people with T2DM. In conclusion, the prevalence rates of NAFLD and obesity were highest in the United States, Belize, Barbados, and Mexico

Diminishing benefits of urban living for children and adolescents’ growth and development

Optimal growth and development in childhood and adolescence is crucial for lifelong health and well-being1–6. Here we used data from 2,325 population-based studies, with measurements of height and weight from 71 million participants, to report the height and body-mass index (BMI) of children and adolescents aged 5–19 years on the basis of rural and urban place of residence in 200 countries and territories from 1990 to 2020. In 1990, children and adolescents residing in cities were taller than their rural counterparts in all but a few high-income countries. By 2020, the urban height advantage became smaller in most countries, and in many high-income western countries it reversed into a small urban-based disadvantage. The exception was for boys in most countries in sub-Saharan Africa and in some countries in Oceania, south Asia and the region of central Asia, Middle East and north Africa. In these countries, successive cohorts of boys from rural places either did not gain height or possibly became shorter, and hence fell further behind their urban peers. The difference between the age-standardized mean BMI of children in urban and rural areas was <1.1 kg m–2 in the vast majority of countries. Within this small range, BMI increased slightly more in cities than in rural areas, except in south Asia, sub-Saharan Africa and some countries in central and eastern Europe. Our results show that in much of the world, the growth and developmental advantages of living in cities have diminished in the twenty-first century, whereas in much of sub-Saharan Africa they have amplified