Diseño de un sistema de control Interno para una distribuidora de bebidas líder en la provincia de Córdoba

En el presente trabajo analizaron las variables de control interno que existían en la empresa Mariano Fernandez e Hijos SRL. y se propuso un diseño de control para que contribuya al cumplimiento de objetivos gerenciales. Del análisis de los riesgos detectados y evaluados, como el alta de clientes ficticios, pedidos rechazados, creación de pedidos inexistentes, clientes no visitados por choferes que no respetan las rutas, se propusieron cinco controles internos. Los mismos contribuyen al cumplimiento de objetivos de las áreas y a la disminución de la probabilidad de ocurrencia de los riesgos detectados. A su vez se propuso incorporar un área de auditoria, que colabore con el control de los procesos. Y también se propuso la confección e implementación de un manual de procedimiento que tenga el detalle de las responsabilidades, tareas, alcances, entre otras cosas.Fil: Ventura Moroni, Franca. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina

Acute Delta Hepatitis in Italy spanning three decades (1991–2019): Evidence for the effectiveness of the hepatitis B vaccination campaign

Updated incidence data of acute Delta virus hepatitis (HDV) are lacking worldwide. Our aim was to evaluate incidence of and risk factors for acute HDV in Italy after the introduction of the compulsory vaccination against hepatitis B virus (HBV) in 1991. Data were obtained from the National Surveillance System of acute viral hepatitis (SEIEVA). Independent predictors of HDV were assessed by logistic-regression analysis. The incidence of acute HDV per 1-million population declined from 3.2 cases in 1987 to 0.04 in 2019, parallel to that of acute HBV per 100,000 from 10.0 to 0.39 cases during the same period. The median age of cases increased from 27 years in the decade 1991-1999 to 44 years in the decade 2010-2019 (p < .001). Over the same period, the male/female ratio decreased from 3.8 to 2.1, the proportion of coinfections increased from 55% to 75% (p = .003) and that of HBsAg positive acute hepatitis tested for by IgM anti-HDV linearly decreased from 50.1% to 34.1% (p < .001). People born abroad accounted for 24.6% of cases in 2004-2010 and 32.1% in 2011-2019. In the period 2010-2019, risky sexual behaviour (O.R. 4.2; 95%CI: 1.4-12.8) was the sole independent predictor of acute HDV; conversely intravenous drug use was no longer associated (O.R. 1.25; 95%CI: 0.15-10.22) with this. In conclusion, HBV vaccination was an effective measure to control acute HDV. Intravenous drug use is no longer an efficient mode of HDV spread. Testing for IgM-anti HDV is a grey area requiring alert. Acute HDV in foreigners should be monitored in the years to come

Combined use of random access and ELISA analyzers in the microbiological serology laboratory

In the last years the trend of centralizing small laboratories in large reference centers led to a careful evaluation of the diagnostic profiles. In the serology laboratory of Microbiology Unit, St. Orsola-Malpighi Hospital, Bologna, Italy the choice has been to combine random access analyzers (ARCHITECT Abbott) and ELISA analyzers (BEPIII Dade Behring)

Use of Enzygnost Anti-human IgA conjugate in combination with the kit Enzygnost toxoplasmosis IgG (Siemens Healthcare Diagnostics) for the detection of IgA anti-Toxoplasma gondii

Laboratory diagnosis of toxoplasmosis is mainly based on serological methods, particularly important in the most challenging situations, as the diagnosis of primary infection during pregnancy and diagnosis of congenital infection. Tests for the detection of IgA antibodies are especially important in the newborns, because they are more sensitive than IgM conventional methods. The purpose of this study was to evaluate diagnostic performances of Enzygnost system for IgA detection, achieved by using Enzygnost Anti-human IgA/POD conjugate in combination with Enzygnost toxoplasmosis IgG (Siemens Healthcare Diagnostics Products GmbH, Marburg, Germany). A retrospective study was performed with 591 serum samples submitted to the Microbiology Laboratory of S. Orsola Hospital in Bologna for toxoplasmosis screening.All the sera were tested by Enzygnost toxoplasmosis IgG, Enzygnost toxoplasmosis IgM and Enzygnost system for IgA (Siemens Healthcare Diagnostics). Border-Line or positive IgM results were confirmed by Vidas Toxo IgM (bioMerieux, Marcy l’Etoile, France). Finally, IgG Avidity was performed by Vidas Toxo IgG Avidity (bioMerieux) and LDBio Toxoplasma WB IgG/IgM (LDBio Diagnostics, Lyon, France). During the study period, 453 sera were IgA negative, 53 were Border-Line and 85 were positive when tested by Enzygnost system for IgA. No significative correlation was found between IgA positive results and low Avidity results.Three babies were correctly diagnosed as congenital toxoplasmosis infected infants because of the presence of IgA antibodies at birth. Enzygnost system for IgA anti-Toxoplasma showed good diagnostic performances.We conclude that the high sensitivity and specificity of and its suitability for automation make it an ideal screening test

Measuring the sea: Marsili's Oceanographic Cruise (1679-80) and the roots of oceanography

The first in situ measurements of seawater density that referred to a geographical position at sea and time of the year were carried out by Count Luigi Ferdinando Marsili between 1679 and 1680 in the Adriatic Sea, Aegean Sea, Marmara Sea, and the Bosporus. Not only was this the first investigation with documented oceanographic measurements carried out at stations, but the measurements were described in such an accurate way that the authors were able to reconstruct the observations in modern units. These first measurements concern the \u201cspecific gravity\u201d of seawaters (i.e., the ratio between fluid densities). The data reported in the historical oceanographic treatise Osservazioni intorno al Bosforo Tracio (Marsili) allowed the reconstruction of the seawater density at different geographic locations between 1679 and 1680. Marsili\u2019s experimental methodology included the collection of surface and deep water samples, the analysis of the samples with a hydrostatic ampoule, and the use of a reference water to standardize the measurements. A comparison of reconstructed densities with present-day values shows an agreement within 10%\u201320% uncertainty, owing to various aspects of the measurement methodology that are difficult to reconstruct from the documentary evidence. Marsili also measured the current speed and the depth of the current inversion in the Bosporus, which are consistent with the present-day knowledge. The experimental data collected in the Bosporus enabled Marsili to enunciate a theory on the cause of the two-layer flow at the strait, demonstrated by his laboratory experiment and later confirmed by many analytical and numerical studies