Diseño de un sistema de acumulación de costo por proceso para la microempresa Procesadora de Vaquetas (PROVACON), ubicada en la ciudad de Condega, municipio de Estelí, en el primer semestre del año 2015

Esta investigación muestra un estudio realizado en la microempresa PROVACON, el cual se realizó para evaluar los efectos surgidos al implementar un sistema de acumulación de costos por proceso en dicha entidad, durante el primer semestre del año 2015. Se define cada uno de los elementos principales para la producción y comercialización de vaquetas elaboradas en base a cuero de ganado bovino, es decir materia prima, mano de obra y gastos indirectos de fabricación. Se analizaron diferentes conceptos teóricos de la contabilidad de costos, para comparar su aplicabilidad en la microempresa; siendo así, lograr describir el proceso de producción para la elaboración de productos de cuero hechos en la misma. La contabilidad de costos es un proceso llevado a cabo en base a información recopilada, registrada y analizada con el fin de determinar los costos en que se incurre para obtener un producto terminado y listo para ser ofertado al cliente. Basado en que la microempresa no lleva un control y registro diario de sus actividades contables para determinar los costos de producción, se aplicará el sistema de acumulación más acertado (sistema perpetuo), según el tipo de producto y proceso de elaboración. Es el sistema más utilizado porque permite generar información precisa y oportuna a la gerencia. Durante el estudio de esta investigación se describe a detalle el proceso que sigue la microempresa en los diferentes procesos productivos y aplicación de costos, es decir, la manera en que se asignan y controlan los tres elementos del costo de un producto: materiales, mano de obra y costos indirectos de fabricación, y de esta manera identificar sus debilidades

Atrophic maxilla and osseointegrated implants: a systematic review

Introduction: In the scenario of the dental implants, what makes implantology unique is the ability to achieve this goal, however, the more teeth a patient loses the more challenging the task becomes. Osteoporosis may be a risk factor for the use of implants. Alternative approaches such as guided surgery and placement of short implants are progressively supplanting more invasive bone regeneration procedures. There are some drugs that help in the treatment of postmenopausal osteoporosis, they are calcitonin, bisphosphonates and the selective modulators of estrogen receptors. Objective: Foi realizar uma revisão sistemática sobre as principais considerações e desfechos clínicos da maxila atrófica no cenário dos implantes dentários osseointegrados, osteoporose e o uso dos bifosfonatos. Methods: The systematic review rules of the PRISMA Platform were followed. The search was carried out from October 2022 to January 2023 in the Scopus, PubMed, Science Direct, Scielo, and Google Scholar databases, using articles from 2005 to 2022. The quality of the studies was based on the GRADE instrument and the risk of bias was analyzed according to the Cochrane instrument. Results and Conclusion: A total of 225 articles were found, and 65 articles were evaluated in full and 31 were included and developed in this systematic review study. Considering the Cochrane tool for risk of bias, the overall assessment resulted in 45 studies with a high risk of bias and 90 studies that did not meet GRADE. In the scenario of atrophic maxilla issues, it was concluded that osteoporosis is a metabolic condition that affects alveolar bone density, but does not present problems for the installation of osseointegrated implants, provided there is enough bone mass in the region where the tooth will be implanted. The rehabilitation of atrophic maxilla through dental implants is still challenging, however, alternatives such as guided surgery and the installation of short implants are progressively supplanting the more invasive bone regeneration procedures. Some drugs that help in the treatment of postmenopausal osteoporosis, are calcitonin, bisphosphonates, and the selective modulators of estrogen receptors. Bisphosphonates have been the best drug associated with significant improvement in the quality of life of patients with bone diseases such as Paget's disease, bone metastases, osteogenesis imperfecta, hypercalcemia, and even severe osteoporosis

Atrophic maxilla and osseointegrated implants: a systematic review

Introduction: In the scenario of the dental implants, what makes implantology unique is the ability to achieve this goal, however, the more teeth a patient loses the more challenging the task becomes. Osteoporosis may be a risk factor for the use of implants. Alternative approaches such as guided surgery and placement of short implants are progressively supplanting more invasive bone regeneration procedures. There are some drugs that help in the treatment of postmenopausal osteoporosis, they are calcitonin, bisphosphonates and the selective modulators of estrogen receptors. Objective: Foi realizar uma revisão sistemática sobre as principais considerações e desfechos clínicos da maxila atrófica no cenário dos implantes dentários osseointegrados, osteoporose e o uso dos bifosfonatos. Methods: The systematic review rules of the PRISMA Platform were followed. The search was carried out from October 2022 to January 2023 in the Scopus, PubMed, Science Direct, Scielo, and Google Scholar databases, using articles from 2005 to 2022. The quality of the studies was based on the GRADE instrument and the risk of bias was analyzed according to the Cochrane instrument. Results and Conclusion: A total of 225 articles were found, and 65 articles were evaluated in full and 31 were included and developed in this systematic review study. Considering the Cochrane tool for risk of bias, the overall assessment resulted in 45 studies with a high risk of bias and 90 studies that did not meet GRADE. In the scenario of atrophic maxilla issues, it was concluded that osteoporosis is a metabolic condition that affects alveolar bone density, but does not present problems for the installation of osseointegrated implants, provided there is enough bone mass in the region where the tooth will be implanted. The rehabilitation of atrophic maxilla through dental implants is still challenging, however, alternatives such as guided surgery and the installation of short implants are progressively supplanting the more invasive bone regeneration procedures. Some drugs that help in the treatment of postmenopausal osteoporosis, are calcitonin, bisphosphonates, and the selective modulators of estrogen receptors. Bisphosphonates have been the best drug associated with significant improvement in the quality of life of patients with bone diseases such as Paget's disease, bone metastases, osteogenesis imperfecta, hypercalcemia, and even severe osteoporosis

The European Large Area ISO Survey IX: the 90 micron luminosity function from the Final Analysis sample

We present the 90 micron luminosity function of the Final Analysis of the European Large Area ISO Survey (ELAIS), extending the sample size of our previous analysis (paper IV) by about a factor of 4. Our sample extends to z=1.1, around 50 times the comoving volume of paper IV, and 10^{7.7} < h^{-2}L/Lsun < 10^{12.5}. From our optical spectroscopy campaigns of the northern ELAIS 90 mircon survey (7.4 deg^2 in total, to S(90um)>70mJy), we obtained redshifts for 61% of the sample (151 redshifts) to B<21 identified at 7 microns, 15 microns, 20cm or with bright (B<18.5) optical identifications. The selection function is well-defined, permitting the construction of the 90 micron luminosity function of the Final Analysis catalogue in the ELAIS northern fields, which is in excellent agreement with our Preliminary Analysis luminosity function in the ELAIS S1 field from paper IV. The luminosity function is also in good agreement with the IRAS-based prediction of Serjeant & Harrison (2004), which if correct requires luminosity evolution of (1+z)^{3.4 +/- 1.0} for consistency with the source counts. This implies an evolution in comoving volume averaged star formation rate at z<~1 consistent with that derived from rest-frame optical and ultraviolet surveys.Comment: MNRAS accepted. 7 pages, 5 figures. Uses BoxedEPS (included

Ethnic difference in risk of toxicity in prostate cancer patients treated with dynamic arc radiation therapy

Aims and background: The objective of this study was to assess the influence of ethnicity on toxicity in patients treated with dynamic arc radiation therapy (ART) for prostate cancer (PC). Methods: From June 2006 to May 2012, 162 cT1-T3 cN0 cM0 PC patients were treated with ART (primary diagnosis, n = 125; post-prostatectomy/brachytherapy biochemical recurrence, n = 26; adjuvant post-prostatectomy, n = 11) at 2 institutions. Forty-five patients were Latin Americans and 117 were Europeans. The dose prescribed to the prostate ranged between 68 Gy and 81 Gy. Results: The median age was 69 years (range 43-87 years). The median follow-up was 18 months (range 2-74 months). Overall, only 3 patients died, none due to a cancer-related cause. Biochemical recurrence was seen in 7 patients. The rates of acute grade 2 gastrointestinal (GI) and genitourinary (GU) toxicities were 19.7% and 17%, respectively. Only 1 patient experienced acute grade 3 GI toxicity, whereas 11 patients (6.7%) experienced acute grade 3 GU toxicity. Multivariate analysis showed that undergoing whole pelvic lymph node irradiation was associated with a higher grade of acute GI toxicity (OR: 3.46; p = 0.003). In addition, older age was marginally associated with a higher grade of acute GI toxicity (OR: 2.10; p = 0.074). Finally, ethnicity was associated with acute GU toxicity: Europeans had lowergrade toxicity (OR: 0.27; p = 0.001). Conclusions: Our findings suggest an ethnic difference in GU toxicity for PC patients treated with ART. In addition, we found that ART is associated with a very low risk of severe toxicity and a low recurrence rate

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

75 años como referente de la investigación agraria y medioambiental española en condiciones de clima mediterráneo [Sitio Web]

1 .pdf con imagen de acceso al “website”, su url y los créditos relacionados con su creación y diseño.-- Créditos: Organización, Estación Experimental de Aula Dei (EEAD-CSIC); Dirección, Jesús Val Falcón; Coordinación, Ana Álvarez-Fernandez, Jorge Álvaro-Fuentes, Ernesto Igartua; Contenido, Anunciación Abadía, Javier Abadía, Carlos Albiñana, Miguel Alfonso, Arancha Arbeloa, Raúl Arbués, Isabel Armillas, Manuel Becana, Santiago Beguería, Carmen Castañeda, Ana Castillo, José Cavero, Bruno Contreras, Azahara Díaz, Edgar García, Elena García, Juan Manuel Gascuñana, Leticia Gaspar, Yolanda Gogorcena, Juan Herrero, Victoria Lafuente, María Victoria López, Juan Antonio Marín, José Martínez, José Carlos Martínez-Giménez, Ana Pilar Mata, Manuel Matamoros, Pierre Mignard, María Ángeles Moreno, Paula Murillo, Ana Navas, Antonio Pérez, Rafael Picorel, María Pilar Vallés, Irene Villar, Inmaculada Yruela, Nery Zapata, Isabel Zarazaga; Diseño y programación: DigitalWorks (Juanjo Ascaso y Asun Dieste); Vídeo, Delegación del CSIC en Aragón (Sara Gutiérrez y Yolanda Hernáiz); Fotografía, Archivo EEAD-CSIC, Anunciación Abadía, Jorge Álvaro-Fuentes, Arancha Arbeloa, Juanjo Ascaso, Santiago Beguería, Elena García, Ernesto Igartua, Ignasi Iglesias, José Manuel Lasa, José Carlos Martínez-Giménez, Pierre Mignard, María Ángeles Moreno, Rubén Sancho, Kosana Suvocarev, María Pilar Vallés, Nery Zapata."Sitio web" de nueva creación y conmemorativo del 75 Aniversario de la EEAD-CSIC que contiene: 1) Foto esférica de su personal en activo; 2) Recopilación de sus hitos históricos más destacados, en orden cronológico; 3) Un vídeo con participación de su personal y muestra de algunas de sus instalaciones; 4) Un mapa con la distribución geográfica de los egresado del Instituto; 5) Algunas fotos, destacando las tomadas a su personal en las celebraciones del 25 y 50 Aniversarios de la EEAD-CSIC.Presentado durante la "Jornada. 75 Aniversario EEAD-CSIC (Zaragoza, Patio de la Infanta. 30 octubre 2019)".Financiación: CSIC, Vicepresidencia Adjunta de Organización y Cultura Científica.N

Modelo de estructura administrativa-financiera para instituciones de desarrollo cultural caso práctico: "La Comisión del Castillo de Ingapirca"

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