Propuesta de un sistema de costos por órdenes específicas para mejorar la rentabilidad en conservas de caballa en la Empresa Oldim S.A. – Chimbote 2016

El presente trabajo de investigación tiene como objetivo mejorar la rentabilidad en el servicio de producción de conserva de caballa de la empresa Oldim S.A, donde el problema fue ¿En qué medida un sistema de costos por órdenes especificas mejora la rentabilidad de producción en conserva de caballa en la empresa Oldim S.A. – Chimbote 2016? Es pre experimental. Se tomó como población los costos reales de los procesos de la empresa Oldim S.A y la muestra diez pedidos del costo real del producto conserva de filete de caballa que maneja la empresa Oldim S.A. Para diagnosticar como instrumento se empleó las guías documentales y cuestionarios que concluyeron que la empresa costeaba en forma empírica y no tenía un margen adecuado de rentabilidad y por ende costos mal asociados, y para determinar la rentabilidad actual del costeo que maneja la empresa se empleó instrumentos de ratios de rentabilidad, finalmente se diseñó un sistema de costos por órdenes específicas que se adecuó al tipo de elaboración de producto que maneja la empresa Oldim S.A, identificando y clasificando costos según su comportamiento e intervención real en el servicio de producción de conserva filete de caballa, determinar la rentabilidad operativa y posteriormente se comparó con la rentabilidad del costeo empírico, siendo el nuevo sistema de costos quien le ofrece más rentabilidad y un coste real en el servicio de producción, permitiendo conocer así sus ganancias y eficiencia antes y durante el proceso

PROPUESTA DE UN SISTEMA DE COSTOS POR ÓRDENES ESPECÍFICAS PARA MEJORAR LA RENTABILIDAD EN CONSERVAS DE CABALLA EN LA EMPRESA OLDIM S.A.

El presente trabajo de investigación tuvo como objetivo mejorar la rentabilidad en el servicio de producción de conserva de caballa de la empresa Oldim S.A, donde el problema fue ¿En qué medida un sistema de costos por órdenes especificas mejora la rentabilidad de producción en conserva de caballa? Es de diseño pre experimental. Se tomó como población los costos reales de los procesos de la empresa Oldim S.A y se consideró una muestra de diez pedidos del costo real del producto conserva de filete de caballa que maneja la empresa Oldim S.A. para el diagnóstico se empleó como instrumento las guías documentales y cuestionarios, los cuales concluyeron que la empresa costeaba en forma empírica y no tenía un margen adecuado de rentabilidad, por ende tenía costos mal asociados; para determinar la rentabilidad actual del costeo que maneja la empresa se empleó instrumentos de ratios de rentabilidad, por lo que, se diseñó un sistema de costos por órdenes específicas que se adecuó al tipo de elaboración de producto que maneja la empresa Oldim S.A, identificando y clasificando costos según su comportamiento e intervención real en el servicio de producción de conserva filete de caballa; se determinó la rentabilidad operativa y posteriormente se comparó con la rentabilidad del costeo empírico, siendo el nuevo sistema de costos quien le ofrece más rentabilidad y un coste real en el servicio de producción, permitiendo conocer así sus ganancias y eficiencia antes y durante el proceso

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

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Propuesta de un sistema de costos por órdenes específicas para mejorar la rentabilidad en conservas de caballa en la Empresa Oldim S.A. – Chimbote 2016

El presente trabajo de investigación tiene como objetivo mejorar la rentabilidad en el servicio de producción de conserva de caballa de la empresa Oldim S.A, donde el problema fue ¿En qué medida un sistema de costos por órdenes especificas mejora la rentabilidad de producción en conserva de caballa en la empresa Oldim S.A. – Chimbote 2016? Es pre experimental. Se tomó como población los costos reales de los procesos de la empresa Oldim S.A y la muestra diez pedidos del costo real del producto conserva de filete de caballa que maneja la empresa Oldim S.A. Para diagnosticar como instrumento se empleó las guías documentales y cuestionarios que concluyeron que la empresa costeaba en forma empírica y no tenía un margen adecuado de rentabilidad y por ende costos mal asociados, y para determinar la rentabilidad actual del costeo que maneja la empresa se empleó instrumentos de ratios de rentabilidad, finalmente se diseñó un sistema de costos por órdenes específicas que se adecuó al tipo de elaboración de producto que maneja la empresa Oldim S.A, identificando y clasificando costos según su comportamiento e intervención real en el servicio de producción de conserva filete de caballa, determinar la rentabilidad operativa y posteriormente se comparó con la rentabilidad del costeo empírico, siendo el nuevo sistema de costos quien le ofrece más rentabilidad y un coste real en el servicio de producción, permitiendo conocer así sus ganancias y eficiencia antes y durante el proceso

Discovering HIV related information by means of association rules and machine learning

Acquired immunodeficiency syndrome (AIDS) is still one of the main health problems worldwide. It is therefore essential to keep making progress in improving the prognosis and quality of life of affected patients. One way to advance along this pathway is to uncover connections between other disorders associated with HIV/AIDS-so that they can be anticipated and possibly mitigated. We propose to achieve this by using Association Rules (ARs). They allow us to represent the dependencies between a number of diseases and other specific diseases. However, classical techniques systematically generate every AR meeting some minimal conditions on data frequency, hence generating a vast amount of uninteresting ARs, which need to be filtered out. The lack of manually annotated ARs has favored unsupervised filtering, even though they produce limited results. In this paper, we propose a semi-supervised system, able to identify relevant ARs among HIV-related diseases with a minimal amount of annotated training data. Our system has been able to extract a good number of relationships between HIV-related diseases that have been previously detected in the literature but are scattered and are often little known. Furthermore, a number of plausible new relationships have shown up which deserve further investigation by qualified medical experts

XV International Congress of Control Electronics and Telecommunications: "The role of technology in times of pandemic and post-pandemic: innovation and development for strategic social and productive sectors"

La anterior selección, motivados por la aseveración de Manuel Castells -hace casi 20 años ya- que la innovación y la difusión de la tecnología parecía ser la herramienta apropiada para el desarrollo en la era de la información. Este 2020, sin embargo, ante la situación disruptiva que aquejó y aqueja a la sociedad red como una estructura social emergente de la Era de la Información basada en redes de producción, energizadas por el poder y la experiencia; falló y debe reencontrar su rumbo. Es así que los problemas acuciantes, ahora, fueron: la atención sanitaria y la superación de la epidemia de Sars Cov 2; tomó forma la, hasta entonces, visión irrealista de Castells que … no podemos avanzar con nuestros modelos de desarrollo actual, destruyendo nuestro entorno y excluyendo a la mayor parte de la humanidad de los beneficios de la revolución tecnológica más extraordinaria de la historia, sin sufrir una devastadora reacción por parte de la sociedad y la naturaleza. Fue así que el Cuarto Mundo, específicamente, donde la suficiencia de recurso humano, de capital, trabajo, información y mercado -vinculados todos a través de la tecnología- supuso que atendería eficazmente a través de la población que podía por su capacidad hacer uso racional y profesional del conocimiento, las necesidades de la mayoritaria población vulnerable y vulnerada. Por lo anterior, poner en el centro a las personas, en entornos de tarea y trabajo globales hiperconectados combinando espacios físicos, corrientes de información con canales de conexión expeditos, y formando profesionales del conocimiento que asuman y afronten los retos derivados de la transformación digital de empresas, universidades, y organizaciones, pero en condiciones de equidad y sujetos de prosperidad, será el desafío en los escenarios presentes y futuros inmediatos.The previous selection, motivated by the assertion of Manuel Castells -almost 20 years ago- that innovation and diffusion of technology seemed to be the appropriate tool for development in the information age. This 2020, however, in the face of the disruptive situation that afflicted and continues to afflict the network society as an emerging social structure of the Information Age based on production networks, energized by power and experience; He failed and must find his way again. Thus, the pressing problems now were: health care and overcoming the Sars Cov 2 epidemic; Castells' until then unrealistic vision took shape that... we cannot advance with our current development models, destroying our environment and excluding the majority of humanity from the benefits of the most extraordinary technological revolution in history, without suffering a devastating reaction from society and nature. It was thus that the Fourth World, specifically, where the sufficiency of human resources, capital, work, information and market - all linked through technology - meant that it would serve effectively through the population that could, due to its capacity, make rational use. and knowledge professional, the needs of the majority vulnerable and vulnerable population. Therefore, putting people at the center, in hyperconnected global task and work environments, combining physical spaces, information flows with expedited connection channels, and training knowledge professionals who assume and face the challenges derived from the digital transformation of companies, universities, and organizations, but in conditions of equality and subject to prosperity, will be the challenge in the present and immediate future scenarios.Bogot

Reduction of cardiac imaging tests during the COVID-19 pandemic: The case of Italy. Findings from the IAEA Non-invasive Cardiology Protocol Survey on COVID-19 (INCAPS COVID)

Background: In early 2020, COVID-19 massively hit Italy, earlier and harder than any other European country. This caused a series of strict containment measures, aimed at blocking the spread of the pandemic. Healthcare delivery was also affected when resources were diverted towards care of COVID-19 patients, including intensive care wards. Aim of the study: The aim is assessing the impact of COVID-19 on cardiac imaging in Italy, compare to the Rest of Europe (RoE) and the World (RoW). Methods: A global survey was conducted in May–June 2020 worldwide, through a questionnaire distributed online. The survey covered three periods: March and April 2020, and March 2019. Data from 52 Italian centres, a subset of the 909 participating centres from 108 countries, were analyzed. Results: In Italy, volumes decreased by 67% in March 2020, compared to March 2019, as opposed to a significantly lower decrease (p &lt; 0.001) in RoE and RoW (41% and 40%, respectively). A further decrease from March 2020 to April 2020 summed up to 76% for the North, 77% for the Centre and 86% for the South. When compared to the RoE and RoW, this further decrease from March 2020 to April 2020 in Italy was significantly less (p = 0.005), most likely reflecting the earlier effects of the containment measures in Italy, taken earlier than anywhere else in the West. Conclusions: The COVID-19 pandemic massively hit Italy and caused a disruption of healthcare services, including cardiac imaging studies. This raises concern about the medium- and long-term consequences for the high number of patients who were denied timely diagnoses and the subsequent lifesaving therapies and procedures

International Impact of COVID-19 on the Diagnosis of Heart Disease

Background: The coronavirus disease 2019 (COVID-19) pandemic has adversely affected diagnosis and treatment of noncommunicable diseases. Its effects on delivery of diagnostic care for cardiovascular disease, which remains the leading cause of death worldwide, have not been quantified. Objectives: The study sought to assess COVID-19's impact on global cardiovascular diagnostic procedural volumes and safety practices. Methods: The International Atomic Energy Agency conducted a worldwide survey assessing alterations in cardiovascular procedure volumes and safety practices resulting from COVID-19. Noninvasive and invasive cardiac testing volumes were obtained from participating sites for March and April 2020 and compared with those from March 2019. Availability of personal protective equipment and pandemic-related testing practice changes were ascertained. Results: Surveys were submitted from 909 inpatient and outpatient centers performing cardiac diagnostic procedures, in 108 countries. Procedure volumes decreased 42% from March 2019 to March 2020, and 64% from March 2019 to April 2020. Transthoracic echocardiography decreased by 59%, transesophageal echocardiography 76%, and stress tests 78%, which varied between stress modalities. Coronary angiography (invasive or computed tomography) decreased 55% (p &lt; 0.001 for each procedure). In multivariable regression, significantly greater reduction in procedures occurred for centers in countries with lower gross domestic product. Location in a low-income and lower–middle-income country was associated with an additional 22% reduction in cardiac procedures and less availability of personal protective equipment and telehealth. Conclusions: COVID-19 was associated with a significant and abrupt reduction in cardiovascular diagnostic testing across the globe, especially affecting the world's economically challenged. Further study of cardiovascular outcomes and COVID-19–related changes in care delivery is warranted