El impacto de la pandemia en los resultados financieros de Florida Ice & Farm Company S.A. y subsidiarias al 30 de setiembre del 2020 con respecto al año 2019

Proyecto de graduación (Licenciatura en Administración de Empresas. Enfasis en Administración Financiera). Instituto Tecnológico de Costa Rica. Escuela de Administración de Empresas, 2021.Florida Ice & Farm Company S.A. es una compañía costarricense que se dedica tanto a la producción como distribución de bebidas y alimentos. Además, se desarrolla dentro de la industria inmobiliaria y hotelera, retail en producción y distribución de pan y repostería. El estudio tiene como finalidad analizar el impacto que ha tenido la pandemia por Covid-19 en la empresa Florida Ice & Farm Company S.A. y sus subsidiarias. Este se lleva a cabo a través de un diagnóstico financiero para los años 2019 y 2020 (hasta el 30 de septiembre), mediante el cálculo de razones financieras, análisis horizontal y vertical, solidez financiera, Du Pont, Valor Económico Agregado (EVA), utilidad por acción, entre otros. Dentro de los hallazgos más importantes del diagnóstico financiero realizado, se encuentra la caída de las ventas en un 12.50% con respecto al 2019. Este impacto en las ventas, dada la importancia de esta cuenta dentro de los resultados financieros de la empresa, es el causante de un deterioro en las principales razones financieras y otros índices financieros. Además, se muestra como la estructura financiera pasa de ser sólida, a una estructura con mayor riesgo y exigibilidad posterior a la pandemia. Por otra parte, la empresa refleja un indicador Z-Altman deteriorado para el 2020, implicando que exista una posibilidad de insolvencia técnica y que aumente su riesgo.Florida Ice & Farm Company S.A. is a Costa Rican company engaged in the production and distribution of beverages, food, it is also within the real estate and hospitality industry, retail in the production and distribution of bread and pastries. The study aims to analyze the impact of the pandemic by Covid-19 on Florida Ice & Farm Company S.A. and its subsidiaries. This through a financial diagnosis for the years 2019 and 2020 (until September 30), through the calculation of financial ratios, horizontal and vertical analysis, financial strength, Du Pont, Economic Value Added (EVA), earnings per share, among others. Among the most important findings in the financial diagnosis made, there is a drop in sales of 12.50% compared to 2019. This impact on sales, given the importance of this account within the company's financial results, is the cause of a deterioration in the main financial ratios and other financial indicators. In addition, it is shown as the financial structure goes from being solid, to a structure with greater risk and post-pandemic enforceability. On the other hand, the company reflects a deteriorated Z Altman indicator by 2020, implying that there is a possibility of technical insolvency and that the company's risk increases.Instituto Tecnológico de Costa Rica. Escuela de Administración de Empresas

Contemporary use of cefazolin for MSSA infective endocarditis: analysis of a national prospective cohort

Objectives: This study aimed to assess the real use of cefazolin for methicillin-susceptible Staphylococcus aureus (MSSA) infective endocarditis (IE) in the Spanish National Endocarditis Database (GAMES) and to compare it with antistaphylococcal penicillin (ASP). Methods: Prospective cohort study with retrospective analysis of a cohort of MSSA IE treated with cloxacillin and/or cefazolin. Outcomes assessed were relapse; intra-hospital, overall, and endocarditis-related mortality; and adverse events. Risk of renal toxicity with each treatment was evaluated separately. Results: We included 631 IE episodes caused by MSSA treated with cloxacillin and/or cefazolin. Antibiotic treatment was cloxacillin, cefazolin, or both in 537 (85%), 57 (9%), and 37 (6%) episodes, respectively. Patients treated with cefazolin had significantly higher rates of comorbidities (median Charlson Index 7, P <0.01) and previous renal failure (57.9%, P <0.01). Patients treated with cloxacillin presented higher rates of septic shock (25%, P = 0.033) and new-onset or worsening renal failure (47.3%, P = 0.024) with significantly higher rates of in-hospital mortality (38.5%, P = 0.017). One-year IE-related mortality and rate of relapses were similar between treatment groups. None of the treatments were identified as risk or protective factors. Conclusion: Our results suggest that cefazolin is a valuable option for the treatment of MSSA IE, without differences in 1-year mortality or relapses compared with cloxacillin, and might be considered equally effective