LOS FUNDAMENTOS ECONÓMICOS DE LA TEORÍA DE LA ENTIDAD EN LA INFORMACIÓN CONTABLE CONSOLIDADA

Desde los años 90 el fenómeno de la globalización se manifiesta en forma acentuada y se caracteriza por una competencia creciente y de rápidos avances tecnológicos. También ha producido cambios cualitativos en la lógica de despliegue de las empresas tales como una mayor cantidad de fusiones y adquisiciones y una redefinición de los vínculos intraempresa para lograr una mayor articulación entre distintas filiales y casas matrices (sobre todo en el caso de la inversión extranjera directa) tanto en el plano comercial como en el tecnológico y productivo. Las teorías económicas de los costos de transacción, de la agencia y de la cooperación empresaria nos permiten dar respuesta a: por qué existen las empresas, cómo los gerentes han acordado administrarla, pueden las empresas generar lazos cooperativos entre sí. Además nos permiten caracterizar a la empresa y a los grupos de empresas de la siguiente forma: - Existencia de relaciones contractuales - Tenencia de activos específicos - Estructura para la toma de decisiones - Generación de incentivos para alinear conductas diferentes - Asimetría de información - Oportunismo La identificación de las características del grupo de empresas nos permite establecer un nexo entre las teorías económicas mencionadas y las teorías para la elaboración de información contable consolidada: teoría de la extensión y teoría de la entidad. Así teoría de la entidad permite un acercamiento entre la contabilidad y la economía, pues permite reflejar adecuadamente la situación patrimonial y financiera del grupo concebido en términos económicos y los resultados por él generados

Smoking Addiction in Patients with Schizophrenia Spectrum Disorders and Its Perception and Intervention in Healthcare Personnel Assigned to Psycho-Rehabilitation Programs: A Qualitative Research

Patients with schizophrenia spectrum disorders have a higher prevalence and frequency of smoking rates when compared to the rest of the population; to this, it must be added that they develop a greater dependence and have some worse health consequences than the general population. This is qualitative research on the perception of smoking in healthcare professionals assigned to psycho-rehabilitation programs for patients with schizophrenia spectrum disorders. The point of view of health personnel (Psychologists, Psychiatrists, Pedagogists, and Nurses) about cigarette smoking in these patients was analyzed, focusing on their implications in disturbance and comparing them with e-cigarettes too. The methodology used to collect the data was a semi-structured interview with five questions. The research path was carried out in two assisted therapeutic communities that are clinics for the rehabilitation of serious mental illness in the period between November and July 2022. The results showed that the opinion of health professionals on smoking is very negative. Research has also shown that nearly all patients are smokers; however, their high grade of addiction is caused by periods of high stress due to various factors that lead patients to consume a greater number of cigarettes. Almost all respondents have a positive opinion of the e-cigarette, which was defined as an excellent substitute for traditional cigarettes

Smoking Addiction in Patients with Schizophrenia Spectrum Disorders and Its Perception and Intervention in Healthcare Personnel Assigned to Psycho-Rehabilitation Programs: A Qualitative Research

Patients with schizophrenia spectrum disorders have a higher prevalence and frequency of smoking rates when compared to the rest of the population; to this, it must be added that they develop a greater dependence and have some worse health consequences than the general population. This is qualitative research on the perception of smoking in healthcare professionals assigned to psycho-rehabilitation programs for patients with schizophrenia spectrum disorders. The point of view of health personnel (Psychologists, Psychiatrists, Pedagogists, and Nurses) about cigarette smoking in these patients was analyzed, focusing on their implications in disturbance and comparing them with e-cigarettes too. The methodology used to collect the data was a semi-structured interview with five questions. The research path was carried out in two assisted therapeutic communities that are clinics for the rehabilitation of serious mental illness in the period between November and July 2022. The results showed that the opinion of health professionals on smoking is very negative. Research has also shown that nearly all patients are smokers; however, their high grade of addiction is caused by periods of high stress due to various factors that lead patients to consume a greater number of cigarettes. Almost all respondents have a positive opinion of the e-cigarette, which was defined as an excellent substitute for traditional cigarettes

Enfoque económico de los grupos empresarios y su relación con la información contable

n.d.Fil: Verón, Carmen Stella . Facultad de Ciencias Económicas y Estadística - Universidad Nacional de Rosario - Argentin

Estudio exploratorio sobre la vinculación entre la información contable consolidada y la estructura de los grupos empresarios de subordinación

n.d.Fil: Verón, Carmen Stella. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: Fernandéz, Fernanda Mabel. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgentinaFil: Gastaldi, Jorgelina A. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: Mangione, Julieta Alicia. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: Ruiz, Juan José. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: MARCOLINI, Silvina Beatriz. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: PEREZ MUNIZAGA, Marta. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: GONZALEZ, Sergio. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. ArgeninaFil: ROCCA, María Gisela. Facultad Ciencias Económicas y Estadística. Universidad Nacional de Rosario. Argenin

The intracellular quality control system down-regulates the secretion of amyloidogenic apolipoprotein A-I variants: A possible impact on the natural history of the disease

Hereditary systemic amyloidosis caused by apolipoprotein A-I variants is a dominantly inherited disease characterised by fibrillar deposits mainly localized in the kidneys, liver, testis and heart. We have previously shown that the apolipoprotein A-I variant circulates in plasma at lower levels than the wild-type form (Mangione et al., 2001; Obici et al., 2004) thus raising the possibility that the amyloid deposits could sequester the circulating amyloidogenic chain or that the intracellular quality control can catch and capture the misfolded amyloidogenic chain before the secretion. In this study we have measured plasma levels of the wild-type and the variant Leu75Pro apolipoprotein A-I in two young heterozygous carriers in which tissue amyloid deposition was still absent. In both cases, the mutant was present at significantly lower levels than the wild-type form, thus indicating that the low plasma concentration of the apolipoprotein A-I variant is not a consequence of the protein entrapment in the amyloid deposits. In order to explore the cell secretion of amyloidogenic apolipoprotein A-I variants, we have studied COS-7 cells expressing either wild-type apolipoprotein A-I or two amyloidogenic mutants: Leu75Pro and Leu174Ser. Quantification of intracellular and extracellular apolipoprotein A-I alongside the intra-cytoplasmatic localization indicates that, unlike the wild-type protein, both variants are retained within the cells and mainly accumulate in the endoplasmic reticulum. The low plasma concentration of amyloidogenic apolipoprotein A-I may therefore be ascribed to the activity of the intracellular quality control that represents a first line of defence against the secretion of pathogenic variants

The precious content of the olive mill wastewater: the protective effect of the antioxidant fraction in cell cultures

Oxidative stress and mitochondrial dysfunction play an important role in the onset of neurodegenerative diseases; thus, the antioxidant use could be a promising preventive or therapeutic intervention. The food and agricultural industries generate huge quantities of by-products rich in biophenolic compounds. If, on the one hand, they represent a serious environmental problem, on the other hand, are valuable natural sources of antioxidants. In the present work, the total phenolic content and the antioxidant power of the wastewater derived from the production of four Sicilian extra virgin olive oils are shown. Four biophenols, hydroxytyrosol and tyrosol alcohols and caffeic acid (CA) and p-coumaric acids, were identified and quantified and their antioxidant ability determined. Their effects in counteracting Abeta1-42 oligomer oxidative damage in LAN5 cell culture were investigated. Results indicated that CA was the most effective compound in counteracting the cell damages induced by Abeta1-42 oligomers

Caracterización de los grupos empresarios y su aplicación en nuestro país: fundamentos teóricos y evidencia empírica preliminar

n.d.Verón, Carmen; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina