Contabilidad de gestión presupuestaria: Análisis del costo en la adopción de decisiones en metas de venta en la empresa Cediasa, periodo 2013 a travez de su estructura de costo utilizando el método de costos

En el presente trabajo de investigación se analizó alternativas de decisión en relación a metas en ventas que la empresa CEDIASA debe realizar, para aumentar su utilidades, utilizando el método Costo - Beneficio, con la información de su estructura de costo del año 2013 así como el desarrollo de un caso práctico donde se puedan establecer el beneficio que espera la empresa. El método utilizado para esta investigación fue bibliográfico, se investigo en diversos libros y manuales de costos, así como se indago información en internet. Cabe mencionar que las alternativas de decisiones en el área de venta son de suma importancia ya que este cumple con la función de resguardar los activos líquidos de la entidad. Lo que nos plantea el informe de los tipos de decisiones que toman las empresas pueden ser: Decisiones programadas, decisiones no programadas, toma estratégicas de decisiones, toma de decisiones para el control administrativo, toma de decisiones para el control operativo. El análisis de la estructura de costo de la empresa CEDIASA, a través del método costo – beneficio, permite plantear alternativas de ventas donde la empresa puede generar utilidades de acuerdo a sus objetivos y metas en relación a sus ventas y determinar así su punto de equilibrio donde pueda cubrir tanto costos totales y su beneficio deseado brindado, una garantía razonable en la eficiencia y eficacia de las operaciones y confiabilidad de la información

Spatial disparity in the distribution of superfund sites in South Carolina: an ecological study

BACKGROUND: According to the US Environmental Protection Agency (EPA), Superfund is a federal government program implemented to clean up uncontrolled hazardous waste sites. Twenty-six sites in South Carolina (SC) have been included on the National Priorities List (NPL), which has serious human health and environmental implications. The purpose of this study was to assess spatial disparities in the distribution of Superfund sites in SC. METHODS: The 2000 US census tract and block level data were used to generate population characteristics, which included race/ethnicity, socioeconomic status (SES), education, home ownership, and home built before 1950. Geographic Information Systems (GIS) were used to map Superfund facilities and develop choropleth maps based on the aforementioned sociodemographic variables. Spatial methods, including mean and median distance analysis, buffer analysis, and spatial approximation were employed to characterize burden disparities. Regression analysis was performed to assess the relationship between the number of Superfund facilities and population characteristics. RESULTS: Spatial coincidence results showed that of the 29.5% of Blacks living in SC, 55.9% live in Superfund host census tracts. Among all populations in SC living below poverty (14.2%), 57.2% were located in Superfund host census tracts. Buffer analyses results (0.5mi, 1.0mi, 5.0mi, 0.5km, 1.0km, and 5.0km) showed a higher percentage of Whites compared to Blacks hosting a Superfund facility. Conversely, a slightly higher percentage of Blacks hosted (30.2%) a Superfund facility than those not hosting (28.8%) while their White counterparts had more equivalent values (66.7% and 67.8%, respectively). Regression analyses in the reduced model (Adj. R(2) = 0.038) only explained a small percentage of the variance. In addition, the mean distance for percent of Blacks in the 90th percentile for Superfund facilities was 0.48mi. CONCLUSION: Burden disparities exist in the distribution of Superfund facilities in SC at the block and census tract levels across varying levels of demographic composition for race/ethnicity and SES

Artificial magma program: Report on workshop held in Oak Ridge, Tennessee on March 29-30, 1994

A workshop was organized and conducted in Oak Ridge, Tennessee, on March 29 and 30, 1994, to evaluate the use of in situ vitrification (ISV) technology to produce large silicate melts that would serve as analogs for natural magmas for the study of magmatic properties and processes. ISV technology would permit experiments to test hypotheses or provide new data that cannot be tested or obtained through bench-top experimentation or the study of natural systems. The scale of ISV melts is intermediate between that of natural lava lakes and laboratory crucible experiments, with melt volumes from 15 to 300 m{sup 3} easily obtained. This approach permits investigation of dynamic processes which operate on scales difficult to simulate through bench-top experimentation and that are not amenable to direct observation or control in natural systems (e.g., degassing, convection, and crystal settling). Several aspects of the ISV process make it uniquely applicable for the study of magma systems. The process produces {open_quotes}containerless{close_quotes} silicate melts, which permits development of important analog components of natural magma systems including: partial melt zones, stopping, contact metamorphic haloes, and {open_quotes}hydrothermal{close_quotes} fluids. The lack of a melt {open_quotes}container{close_quotes} also enables use of standard field-scale geophysical instrumentation for studying the seismic and electrical properties of the melt and host materials. In addition, volatile and particulate emissions from the melt can be sampled using methods that avoid reaction with, and contamination by, host rocks. The consensus of the group was that the use of melts generated by ISV technology provided unique opportunities to advance the understanding of magmas and magmatic processes and warranted development of a proposal

THE DEVELOPMENT OF A COMMUNITY INFORMED CUMULATIVE STRESSORS AND RESILIENCY INDEX (CSRI) TO EXAMINE ENVIRONMENTAL HEALTH DISPARITIES AND DISEASE RISK IN SOUTH CAROLINA

Communities with environmental justice (EJ) issues usually have disparities in exposure to chemical and non-chemical stressors and health status compared to other communities without underlying EJ issues. Improving cumulative risk assessment (CRA) screening tools and models can provide the necessary information needed to reduce health disparities and create more resilient communities. To address these gaps in EJ science, this dissertation has three specific aims: 1) Identify perceptions of environmental and resilience factors that may influence health among African-Americans in North Charleston, South Carolina (SC) (Study 1), 2) Develop a Cumulative Stressors and Resiliency Index (CSRI) used to rank risk in SC (Study 2), and 3) Examine associations between CSRI scores and risk of asthma hospitalizations/emergency department (ED) visits in SC (Study 3). Community stakeholders (N=18) participated in key-informant interviews and completed a 26-item paper survey in study one. Interviews were transcribed and coded, while mode, frequencies, and percentages were calculated for each indicator based on its ability to influence health. Statistical tests performed in study two included a Principal Component Analysis (PCA), one-way analysis of variance (ANOVA), and linear regression performed in SAS Enterprise Guide 7.1. Choropleth maps were also developed in ArcMap 10.5. We concluded by calculating descriptive statistics by Environmental Affairs (EA) region, Spearman’s rank-order correlation, one-way ANOVA, and negative binomial regression analyses in study three. Many of the indicators (61%) were rated as extremely high priority items and included environmental hazards, sociodemographic attributes, and factors that may influence resiliency. CSRI scores ranged from 7.4 – 64.0 with a mean score of 29.1. Statistically significant differences in CSRI scores were evident by EA region (p <0.0001) and a one-unit increase in the percentage of non-white populations per census tract projected to increase CSRI scores by roughly 6.1%. The CSRI was not able to predict risk of asthma hospitalizations/ED visits as hypothesized. Overall, we demonstrated that identifying and addressing chemical and non-chemical stressors and resiliency gaps in areas impacted by environmental injustice may lead to overall improvements in community resilience. We anticipate this work will be used as a blueprint to build more resilient and equitable communities in SC

Healthy Places NC: 10 Years That Changed the Way We Work

The Kate B. Reynolds Charitable Trust launched an ambitious place-based program in 2012 to improve health in rural communities around our home state of North Carolina. Over the last decade, the Trust worked with residents to develop community-driven strategies to improve health outcomes in 10 rural counties, providing more than $100 million in grants and support to these communities.This report looks back at this work and offers key findings about what the Trust and Healthy Places NC counties accomplished. It identifies challenges and provides lessons for other funders interested in rural place-based work. We hope this 10-year evaluation serves as a resource to others investing in long-term community-led change.Â

Gangrena de Fournier

El actual trabajo de titulación presentó una revisión de literatura y análisis de caso clínico correspondiente a la gangrena de Fournier. Se compendia información vigente de contenido epidemiológico, etiopatogénico, de diagnóstico y tratamiento de dicha entidad, permitiendo así entrelazar dicho contenido con el caso clínico analizado. Se toma en consideración el caso de un paciente de 39 años de edad sin antecedentes de importancia quien inicialmente acude a casa de salud por presentar dolor abdominal y edema testicular de 13 días de evolución previo a su ingreso. Al momento de su hospitalización, paciente es valorado, se realizan exámenes complementarios y de imagen, y es catalogado como choque séptico de partes blandas, gangrena de Fournier vs fasceitis necrotizante, disfunción orgánica múltiple (coagulación, metabólico, hepático), trombocitopenia e hiponatremia. Se realizó limpieza quirúrgica por varias ocasiones, además de inicio de transferencia para Hospital de tercer nivel pero no se tuvo respuesta acertada, por lo que se instauró antibiótico terapia dirigida, agresiva y de amplio espectro, corticoide, sedoanalgesia, fluido terapia y ventilación mecánica previamente, obteniendo resultados favorables, concluyendo que a pesar de que el paciente se encontraba en un Hospital de segundo nivel y no se contaba con los requerimientos necesarios para el control apropiado del desarrollo de la enfermedad, los médicos en conjunto supieron brindar de forma oportuna el tratamiento adecuado para obtener la evolución favorable y exitosa del paciente.The current degree work presented a review of the literature and clinical case analysis corresponding to Fournier's gangrene. Current information on epidemiological, etiopathogenic, diagnostic and treatment content of said entity was summarized, thus allowing interlacing of said content with the clinical case analyzed. The case of a 39 - year - old patient with no history of importance who initially goes to a health house for presenting abdominal pain and testicular edema of 13 days before admission is considered. At the time of hospitalization, the patient is assessed, complementary and imaging tests are performed, and it is classified as septic soft tissue shock, Fournier gangrene vs necrotizing fasciitis, multiple organ diffusion (coagulation, metabolic, hepatic), thrombocytopenia and hyponatremia. Surgical cleaning was performed several times, in addition to the start of transfer to the third level Hospital but there was nosuccessful response, so antibiotics were directed, aggressive and broad - spectrum therapy, corticosteroid, sedoanalgesia, fluid therapy and mechanical ventilation previously, obtaining favorable results, concluding that although the patient was in a second level Hospital and did not have the requirements for the appropriate control of the development of the disease, the doctors as a whole knew how to provide the treatment in a timely manner suitable to obtain the favorable and successful evolution of the patient

Petrogenesis of rhyolite-trachyte-basalt composite ignimbrite P1, Gran Canaria, Canary Islands

The 14 Ma caldera-forming composite ignimbrite P1 on Gran Canaria (Canary Islands) represents the first voluminous eruption of highly differentiated magmas on top of the basaltic Miocene shield volcano. Compositional zonation of the ignimbrite is the result of vertically changing proportions of four component magmas, which were intensely mixed during eruption: (1) Crystal-poor to highly phyric rhyolite (∼10 km3), (2) sodic trachyandesite through mafic to evolved trachyte (∼6 km3), (3) Na-poor trachyandesite (<1 km3), and (4) basalt zoned from 5.2 to 4.3 wt % MgO (∼26 km3). P1 basalt is composed of two compositionally zoned magma batches, B2 basalt and B3 basalt. B3 basalt is derived from a mantle source depleted in incompatible trace elements compared to the shield basalt source. Basaltic magmas were stored in a reservoir probably underplating the crust, in which zoned B2 basaltic magma formed by mixing of “enriched” (shield) and “depleted” (B3) mafic melts and subsequent crystal fractionation. Evolved magmas formed in a shallow crustal chamber, whereas intermediate magmas formed at both levels. Abundant pyroxenitic to gabbroid cumulates in P1 support crystal fractionation as the major differentiation process. On the basis of major and trace element modeling, we infer two contemporaneous fractional crystallization series: series I from “enriched” shield basalt through Na-poor trachyandesite to rhyolite, and series II from “depleted” P1 basalt through sodic trachyandesite to trachyte. Series II rocks were significantly modified by selective contamination involving feldspar (Na, K, Ba, Eu, Sr), zircon (Zr) and apatite (P, Y, rare earth elements) components; apatite contamination also affected series I Na-poor trachyandesite. Substantial sodium introduction into sodic trachyandesite is the main reason for the different major element evolution of the two series, whereas their different parentage is mainly reflected in the high field strength trace elements. Selective element contamination involved not only rapidly but also slowly diffusing elements as well as different saturation conditions. Contamination processes thus variably involved differential diffusion, partial dissolution of minerals, partial melt migration, and trace mineral incorporation. Magma mixing between trachyte and rhyolite during their simultaneous crystallization in the P1 magma chamber is documented by mutual mineral inclusions but had little effect on the compositional evolution of both magmas. Fe-Ti oxide thermometry yields magmatic temperatures of around 850°C for crystal-poor through crystal-rich rhyolite, ∼815°C for trachyte and ∼850°–900°C for the trachyandesitic magmas. High 1160°C for the basalt magma suggest its intrusion into the P1 magma chamber only shortly before eruption. The lower temperature for trachyte compared to rhyolite and the strong crustal contamination of trachyte and sodic trachyandesite support their residence along the walls of the vertically and laterally zoned P1 magma chamber. The complex magmatic evolution of P1 reflects the transient state of Gran Canaria's mantle source composition and magma plumbing system during the change from basaltic to silicic volcanism. Our results for P1 characterize processes operating during this important transition, which also occurs on other volcanic ocean islands

Effects of fro and HzO on andesite phase relations between 2 and 4 kbar

International audienceExperimentalp hasee quilibriah ave been investigatedo n three medium-K silicic andesite (60-61 wt % SiO2) samples from Mount Pelhe at 2-4 kbar, 850-1040øC, under both vapor-saturatedC O2-freea nd vapor-saturatedC O2-bearingc onditions.M ost experiments were crystallizatione xperimentsu singd ry glassesp reparedf rom the naturalr ocks.B oth normal-a nd rapidq uenche xperimentsw ere performed.T wo rangeso f oxygenf ugacity( fo2) were investigatedN: NO (Ni-NiO buffer) to NNO + 1 and NNO + 2 to NNO + 3. At 2 kbar for moderatelyo xidizing conditionsp, lagioclase( pl) and magnetite( mt) are the liquidus phases, followed by low-Ca pyroxene (opx); these three phases coexist over a large temperature( T)-H20 range( 875-950øC and 5-7 wt % H20 in melt). Amphibole (am) is stable undern ear vapor-saturatedC O2-freec onditionsa t 876øC. At 900øC, ilmenite (ilm) is found only in experimentsle sst hano r equalt o NNO. Upon increasingp ressure( P) underv aporsaturatedC O2-freec onditionsp, l + mt is replacedb y am + mt on the liquidusa bove3 .5 kbar. For highly oxidizingc onditionsm, t is the solel iquidusp hasea t 2 kbar, followed by pl and opx, except in the most H20-rich part of the diagram at 930øC, where opx is replaced by Carich pyroxene( cpx) and am. Compositionso f ferromagnesianp hasess ystematicallyc orrelate with changingfo2E xperimentalg lassesr angef rom andesitict hroughd acitict o rhyolitic, showings ystematicc ompositionavl ariationsw ith pl + opx + mt fractionation( increaseo f SiO2a ndK 20,d ecreasoef A1203C, aO,F eOt, andM gO).F eO*/MgOm oderateilnyc reases with increasingS iO2.F orfo2 conditionst ypical of calk-alkalinem agmatism( approximately NNO + 1), magnetite is either a liquidus or a near-liquidus phase in hydrous silicic andesite magmas,a nd this shoulds timulater eexaminationfo r the mechanismso f generationo f andesitesb y fractionationf rom basalticp arents