Diagnóstico económico - financiero para la gestión del riesgo de endeudamiento en la empresa Láctea S.A. de Trujillo 2011 - 2012

La presente investigación tuvo por objetivo determinar como el diagnóstico económico– financiero permite mejorar la gestión del riesgo de endeudamiento de la empresa LACTEA S.A. de Trujillo 2011 – 2012. Para tal efecto se empleó un diseño no experimental, de naturaleza descriptiva simple. Se utilizó el método transeccional o transversal, pues se ha tenido que analizar cuál es el nivel o estado de las variables de estudio, su incidencia e interrelación en un momento dado, para luego sustentar en forma sintética las conclusiones de la investigación La muestra estuvo constituida por 04 ejecutivos de la empresa, los Estados de Situación Financiera y de Resultados, Manuales de Gestión y Memorias de Láctea S.A. del período de estudio. Para obtener los datos de los dominios de las variables, se aplicó la técnica del análisis documental, entrevista y encuesta. Entre los principales resultados encontrados según el diagnóstico económico – financiero realizado en la empresa, esta cuenta con solvencia para cubrir sus pasivos a corto plazo. Por otro lado, no tiene políticas formales para determinar su exposición al riesgo de endeudamiento, ni realiza un análisis del costo financiero y montos de los préstamos que desea adquirir. Sin embargo, al asumir nuevos préstamos o endeudamiento, la gerencia ejerce su criterio para decidir si una tasa de interés sería favorable para la empresa durante un periodo esperado hasta su vencimiento. Se concluyó que la gestión del riesgo de endeudamiento mejora si se realiza un diagnóstico económico – financiero periódicamente y a la vez sea difundido oportunamente.The present investigation was undertaken to determine how the economic-financial diagnosis improves risk management company debt LACTEA SA. , Trujillo from 2011 to 2012. For this purpose a non- experimental design, simple descriptive was used. The transactional or cross method was used , as it has had to consider what level or status of the study variables , their impact and interaction at a given moment, and then support in summarizes the findings of the investigation The sample consisted for 04 company executives , the Statement of Financial Position and Results , Management Manuals and Reports Milky SA the study period . For details of the domains of the variables, the art of documentary analysis, interview and survey was conducted. Among the main results according to the economic assessment - Financial made in the business, this has funds to cover its short-term liabilities. On the other hand, does not have formal policies to determine their exposure to debt or perform an analysis of the financial costs and loan amounts to be purchased. However, by taking new loans or debt management exercises its judgment in deciding whether an interest rate would be favorable for the company for an expected period until maturity. It was concluded that risk management debt economic improvement if diagnosis is made - Financial periodically and simultaneously be released in due course

Congreso de Educación Infantil : Educar en valores desde los primeros años

Se recogen las ponencias y comunicaciones presentadas en el Congreso 'Educar en valores desde los primeros años', organizado por la Consejería de Educación, Ciencia y Tecnología de la Junta de Extremadura, los Centros de Profesores y Recursos de la provincia de Cáceres y la Unidad de Programas Educativos de la Dirección Provincial de Educación de Cáceres. Los materiales recogidos presentan experiencias didácticas puestas en práctica en diferentes centros de Extremadura y pretenden servir de referencia a los docentes de Educación Infantil.ExtremaduraCPR de Navalmoral de la Mata (Cáceres); Avda. San Isidro, 10; Apdo. 221; 10300 Navalmoral de la Mata (Cáceres); +34927016720; +34927016721; [email protected]

Clinical characterization and outcomes of 85 patients with neurosarcoidosis.

To analyze the frequency and clinical phenotype of neurosarcoidosis (NS) in one of the largest nationwide cohorts of patients with sarcoidosis reported from southern Europe. NS was evaluated according to the Diagnostic Criteria for Central Nervous System and Peripheral Nervous System Sarcoidosis recently proposed by Stern et al. Pathologic confirmation of granulomatous disease was used to subclassify NS into definite (confirmation in neurological tissue), probable (confirmation in extraneurological tissue) and possible (no histopathological confirmation of the disease). Of the 1532 patients included in the cohort, 85 (5.5%) fulfilled the Stern criteria for NS (49 women, mean age at diagnosis of NS of 47.6 years, 91% White). These patients developed 103 neurological conditions involving the brain (38%), cranial nerves (36%), the meninges (3%), the spinal cord (10%) and the peripheral nerves (14%); no patient had concomitant central and peripheral nerve involvements. In 59 (69%) patients, neurological involvement preceded or was present at the time of diagnosis of the disease. According to the classification proposed by Stern et al., 11 (13%) were classified as a definite NS, 61 (72%) as a probable NS and the remaining 13 (15%) as a possible NS. In comparison with the systemic phenotype of patients without NS, patients with CNS involvement presented a lower frequency of thoracic involvement (82% vs 93%, q = 0.018), a higher frequency of ocular (27% vs 10%, q

Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital. Findings: Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3·85 [95% CI 2·58–5·75]; p<0·0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63·0% vs 82·7%; OR 0·35 [0·23–0·53]; p<0·0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer. Interpretation: Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised. Funding: National Institute for Health and Care Research