La Contabilidad Financiera y la Contabilidad de Costes en SAP R/3

El lanzamiento en 1992 de la nueva versión de SAP R/3 por la empresa alemana SAP AG encumbró a ésta al éxito y aún hoy, transcurridos ya diez años, sigue líder en el sector de empresas que abastecen de programas informáticos ERP (Enterprise Resource Planning - Sistemas Integrados de Gestión) a las empresas. Este trabajo tiene como objetivo analizar los módulos que dicho programa dedica a la Contabilidad Financiera y a la Contabilidad de Costes, prestando atención a cada uno de las funciones que lo componen. Por último, se ofrece una visión sobre los procesos de implantación en las empresas con relación a tales módulos para de este modo, conocer las principales dificultades con las que se encuentran a la hora de aplicar un programa de tales características, así como las ventajas que aporta a la gestión empresarial

Institutional mechanisms to keep unburnable fossil fuel reserves in the soil

To limit the probable increase in global mean temperature to 2 °C, about 80%, 50% and 30% of existing coal, gas and oil reserves, respectively, would need to remain under the soil. While the concept of ‘unburnable fuels’ has become prominent, there has been little discussion on institutional mechanisms to identify specific fossil fuel reserves to be left untouched and the financial mechanisms for raising and distributing funds to compensate the right-holders for forgoing extraction. We present an auction mechanism to determine the fossil fuel reserves to be kept untapped – those whose extraction would generate the least rents, ensuring cost efficiency. The auctions could be complemented by other provisions to reap collateral benefits of avoided extraction, for example by prioritizing reserves that coincide with outstanding socio-environmental values that are likely to be disrupted by the extraction of fossil fuels. We also discuss how to raise funds, for example through a fossil fuel producers-based tax, to finance the mechanism compensating right-holders and ensuring commitment. The effective identification of unburnable fossil fuel reserves and the development of accompanying funding mechanisms seems to be the elephant in the room of climate negotiations and we aim at contributing to an overdue discussion on supply-side interventions to mitigate greenhouse gas emissions

Ultrasound-Assisted Melt Extrusion of Polymer Nanocomposites

A review of the latest developments in ultrasound-assisted melt extrusion of polymer nanocomposites is presented. In general, the application of ultrasound waves during melt extrusion of polymer in the presence of nanoparticles results in a more homogeneous dispersion of the nanoparticles in the polymer matrix. In spite of this, a lack of understanding in the field has hindered the development of this processing technique. Based on the analysis of literature on the field, key aspects are identified for a better understanding of the physical and chemical effects of ultrasound waves and the fabrication of polymer nanocomposites by means of melt extrusion

Preparation and Characterization of Electrically Conductive Polymer Nanocomposites with Different Carbon Nanoparticles

Carbon nanoparticles possess a combination of high electrical and thermal transport properties, as well as low density and different morphologies that make them a good choice to reinforce plastics. Polymer nanocomposites offer great expectations for new and unexpected applications due to the possibility of changing their electrical/thermal behavior by adding nanoparticles while retaining the flexibility and processability of plastics. The possibility of electrical and thermal conduction in a polymer matrix with low amounts of nanoparticles brings opportunity for high demanding applications such as electrical conductors, heat exchangers, sensors, and actuators. Polyolefin nanocomposites offer a significant challenge due to their insulative nature and low affinity for carbon nanoparticles; due to the latter, new production tendencies are proposed and investigated

TNF-α and IL-10 downregulation and marked oxidative stress in Neuromyelitis Optica

<p>Abstract</p> <p>Background</p> <p>Neuromyelitis optica is a central nervous system demyelinating and inflammatory syndrome. The objective of this study is to identify cytokines related to the cellular immune response as well as blood brain barrier integrity and oxidative stress.</p> <p>Methods</p> <p>We performed a molecular characterization of cellular immune response and oxidative stress in serum from relapsing-NMO (R-NMO) patients and established the correlations between the clinical measurements and molecular parameters using the Bayesian approach.</p> <p>Serum samples from 11 patients with R-NMO diagnosed according to Wingerchuk criteria and matched in terms of age, gender and ethnicity with the healthy controls were analyzed. The levels of TNF-<it>α</it>, IFN-<it>γ</it>, IL-10, MMP-9, TIMP-1 and oxidative stress markers: malondialdehyde, advanced oxidation protein products, peroxidation potential, superoxide dismutase, catalase, and total hydroperoxides were measured.</p> <p>Results</p> <p>We found almost undetectable levels of TNF-<it>α</it>, a decreased production of IL-10 and a significant up-regulation of every oxidative stress biomarker studied. The insufficient production of TNF-<it>α </it>and IL-10 in R-NMO patients, which are two important players of T cell mediated immunoregulation, suggest an effector – regulator imbalance. The overproduction of oxygen reactive species as a consequence of the chronic inflammatory milieu is reflected on the excess of oxidative damage mediators detected. Furthermore, Multidimensional Scaling and a Bayesian linear regression model revealed a significant linear dependence between Expanded Disability Status Scale Kurtzke and TIMP-1; pointing to a possible predictive or prognostic value of this clinical-molecular relationship.</p> <p>Conclusion</p> <p>These results suggest that there is a breakdown in immunoregulatory mechanisms and noteworthy pro-oxidant environment contributing to NMO pathogenesis.</p

Methodology for an effective risk assessment of urban areas: progress and first results of the merisur project

The progress and results the MERISUR, Methodology for an Effective RISk assessment of URban areas, are presented. This project aims at developing an effective methodology for urban seismic risk assessment that provides solutions to some deficiencies detected after recent damaging events worldwide, including risk mitigation actions based on benefit/cost ratios. In a fisrt stage, the hazard and vulnerability models are developed and improved. A procedure to determine the hazard-controlling seismogenic fault, contsistent with different probability levels, is established. Methods to include active faults as individual sources and to consider near filed effects that significantly amplify ground motions are proposed. A more complete description of seismic vulnerability encompassing structural, non-structural components is accomplished. Vulnerability modifiers to incorporate effects or urban parameters on vulnerability classes are also quantified. A distinction is also made between damage to structural and non-structural building elements. For this purpose, a pushover analysis is specifically carried out to model building response and damage trends on non-structural elements. This gives the primary damage. In addition, the area covered by the resulting debris is also estimated both in inner spaces (within the building) and in the outer space (public roads and streets). In this way, a volume of debris will be associated to each area unit of the city, and the potential damage to persons and elements exposed, such as urban furniture and vehicles, will be assessed. This constitutes the secondary damage. A static level of occupation (building, urban furniture, etc.) and a dynamic level of occupation (persons, vehicles) will be assigned to each area unit of the city, hereby defining the exposure in time and space. Earthquake losses related to primary damage of building components and to secondary damage (such as urban furniture and vehicles) will be also assessed. Cost/benefit ratios between ex ante risk mitigation measurements will be developed in order to decide whether risk transfer or risk retention is preferable for different risk scenarios. This analysis will confer effectiveness to the results of a seismic risk study. Overall, the estimate of earthquake losses and cost/benefit ratios are topics with little presence in the scientific literature concerning damaging earthquakes in Spain. Thus, the results of this study will provide effective solutions to the challenge to society tackled in this proposal

Bronchoscopist's perception of the quality of the single-use bronchoscope (Ambu aScope4™) in selected bronchoscopies: a multicenter study in 21 Spanish pulmonology services

Background: The disposable bronchoscope is an excellent alternative to face the problem of SARS-CoV-2 and other cross infections, but the bronchoscopist's perception of its quality has not been evaluated. Methods: To evaluate the quality of the Ambu-aScope4 disposable bronchoscope, we carried out a cross-sectional study in 21 Spanish pulmonology services. We use a standardized questionnaire completed by the bronchoscopists at the end of each bronchoscopy. The variables were described with absolute and relative frequencies, measures of central tendency and dispersion depending on their nature. The existence of learning curves was evaluated by CUSUM analysis. Results: The most frequent indications in 300 included bronchoscopies was bronchial aspiration in 69.3% and the median duration of these was 9.1 min. The route of entry was nasal in 47.2% and oral in 34.1%. The average score for ease of use, image, and aspiration quality was 80/100. All the planned techniques were performed in 94.9% and the bronchoscopist was satisfied in 96.6% of the bronchoscopies. They highlighted the portability and immediacy of the aScope4TM to start the procedure in 99.3%, the possibility of taking and storing images in 99.3%. The CUSUM analysis showed average scores > 70/100 from the first procedure and from the 9th procedure more than 80% of the scores exceeded the 80/100 score. Conclusions: The aScope4™ scored well for ease of use, imaging, and aspiration. We found a learning curve with excellent scores from the 9th procedure. Bronchoscopists highlighted its portability, immediacy of use and the possibility of taking and storing images

Persistent Pulmonary Hypertension in Corrected Valvular Heart Disease: Hemodynamic Insights and Long-Term Survival.

Background The determinants and consequences of pulmonary hypertension after successfully corrected valvular heart disease remain poorly understood. We aim to clarify the hemodynamic bases and risk factors for mortality in patients with this condition. Methods and Results We analyzed long-term follow-up data of 222 patients with pulmonary hypertension and valvular heart disease successfully corrected at least 1 year before enrollment who had undergone comprehensive hemodynamic and imaging characterization as per the SIOVAC (Sildenafil for Improving Outcomes After Valvular Correction) clinical trial. Median (interquartile range) mean pulmonary pressure was 37 mm Hg (32-44 mm Hg) and pulmonary artery wedge pressure was 23 mm Hg (18-26 mm Hg). Most patients were classified either as having combined precapillary and postcapillary or isolated postcapillary pulmonary hypertension. After a median follow-up of 4.5 years, 91 deaths accounted for 4.21 higher-than-expected mortality in the age-matched population. Risk factors for mortality were male sex, older age, diabetes mellitus, World Health Organization functional class III and higher pulmonary vascular resistance-either measured by catheterization or approximated from ultrasound data. Higher pulmonary vascular resistance was related to diabetes mellitus and smaller residual aortic and mitral valve areas. In turn, the latter correlated with prosthetic nominal size. Six-month changes in the composite clinical score and in the 6-minute walk test distance were related to survival. Conclusions Persistent valvular heart disease-pulmonary hypertension is an ominous disease that is almost universally associated with elevated pulmonary artery wedge pressure. Pulmonary vascular resistance is a major determinant of mortality in this condition and is related to diabetes mellitus and the residual effective area of the corrected valve. These findings have important implications for individualizing valve correction procedures. Registration URL: https://www.clinicaltrials.gov; Unique identifier: NCT00862043.This study was funded by the Instituto de Salud Carlos III, Ministerio de Ciencia e Innovación, Spain, the European Union–European Regional Development Fund (EC07/90772 and PI19/00649), and the Consorcio de Investigación Biomédica en Red de Enfermedades Cardiovasculares (CIBERCV).S

Bronchoscopist's perception of the quality of the single-use bronchoscope (Ambu aScope4™) in selected bronchoscopies: a multicenter study in 21 Spanish pulmonology services

Background: The disposable bronchoscope is an excellent alternative to face the problem of SARS-CoV-2 and other cross infections, but the bronchoscopist’s perception of its quality has not been evaluated. Methods: To evaluate the quality of the Ambu-aScope4 disposable bronchoscope, we carried out a cross-sectional study in 21 Spanish pulmonology services. We use a standardized questionnaire completed by the bronchoscopists at the end of each bronchoscopy. The variables were described with absolute and relative frequencies, measures of cen‑ tral tendency and dispersion depending on their nature. The existence of learning curves was evaluated by CUSUM analysis. Results: The most frequent indications in 300 included bronchoscopies was bronchial aspiration in 69.3% and the median duration of these was 9.1 min. The route of entry was nasal in 47.2% and oral in 34.1%. The average score for ease of use, image, and aspiration quality was 80/100. All the planned techniques were performed in 94.9% and the bronchoscopist was satisfed in 96.6% of the bronchoscopies. They highlighted the portability and immediacy of the aScope4TM to start the procedure in 99.3%, the possibility of taking and storing images in 99.3%. The CUSUM analysis showed average scores>70/100 from the frst procedure and from the 9th procedure more than 80% of the scores exceeded the 80/100 score