Grado de madurez del control interno y su influencia en la gestión financiera de la empresa Iturri Agente Marítima S.A. de la ciudad de Trujillo año 2018

La presente tesis titulada Grado de Madurez del Control Interno y su influencia en la Gestión Financiera de la Empresa Iturri Agente Marítima S.A. de la ciudad de Trujillo año 2018 tuvo como objetivo determinar la influencia que tiene el grado de madurez del control interno en la gestión financiera de la empresa. Para fundamentar nuestra investigación se utilizó diferentes fuentes bibliográficas como el Modelo del Control Interno COSO, El Marco Conceptual de la Contraloría General de la Republica y otros libros, tesis y artículos científicos relacionados con el tema. El diseño de la presente investigación es no experimental de tipo transversal, debido a que no existe manipulación de variables y la información que se recogió se realizó en un solo momento del tiempo. La población es la empresa Iturri Agente Marítima S.A. y la muestra es el total de trabajadores de la empresa. Los instrumentos utilizados fueron los siguientes: Cuestionario de control interno, guía del cuestionario y la información económica y financiera de la empresa. Se obtuvo como resultado que el grado de madurez de control interno de la empresa en estudio se encuentra en el nivel inicial y la gestión financiera se encuentra en una situación regular, se concluyó que un grado de madurez de control interno tiene una influencia positiva en la empresa Iturri Agente Marítima S.A

Maternal Fructose Intake Induces Insulin Resistance and Oxidative Stress in Male, but Not Female, Offspring

Objective. Fructose intake from added sugars correlates with the epidemic rise in metabolic syndrome and cardiovascular diseases. However, consumption of beverages containing fructose is allowed during gestation. Recently, we found that an intake of fructose (10% wt/vol) throughout gestation produces an impaired fetal leptin signalling. Therefore, we have investigated whether maternal fructose intake produces subsequent changes in their progeny. Methods. Blood samples from fed and 24 h fasted female and male 90-day-old rats born from fructose-fed, glucose-fed, or control mothers were used. Results. After fasting, HOMA-IR and ISI (estimates of insulin sensitivity) were worse in male descendents from fructose-fed mothers in comparison to the other two groups, and these findings were also accompanied by a higher leptinemia. Interestingly, plasma AOPP and uricemia (oxidative stress markers) were augmented in male rats from fructose-fed mothers compared to the animals from control or glucose-fed mothers. In contrast, female rats did not show any differences in leptinemia between the three groups. Further, insulin sensitivity was significantly improved in fasted female rats from carbohydrate-fed mothers. In addition, plasma AOPP levels tended to be diminished in female rats from carbohydrate-fed mothers. Conclusion. Maternal fructose intake induces insulin resistance, hyperleptinemia, and plasma oxidative stress in male, but not female, progeny

Identifying the most suitable endogenous control for determining gene expression in hearts from organ donors

<p>Abstract</p> <p>Background</p> <p>Quantitative real-time reverse transcription PCR (qRT-PCR) is a useful tool for assessing gene expression in different tissues, but the choice of adequate controls is critical to normalise the results, thereby avoiding differences and maximizing sensitivity and accuracy. So far, many genes have been used as a single reference gene, without having previously verified their value as controls. This practice can lead to incorrect conclusions and recent evidence indicates a need to use the geometric mean of data from several control genes. Here, we identified an appropriate set of genes to be used as an endogenous reference for quantifying gene expression in human heart tissue.</p> <p>Results</p> <p>Our findings indicate that out of ten commonly used reference genes (<it>GADPH, PPIA, ACTB, YWHAZ, RRN18S, B2M, UBC, TBP, RPLP and HPRT</it>), <it>PPIA</it>, <it>RPLP </it>and <it>GADPH </it>show the most stable gene transcription levels in left ventricle specimens obtained from organ donors, as assessed using geNorm and Normfinder software. The expression of <it>TBP </it>was found to be highly regulated.</p> <p>Conclusion</p> <p>We propose the use of <it>PPIA</it>, <it>RPLP </it>and <it>GADPH </it>as reference genes for the accurate normalisation of qRT-PCR performed on heart tissue. <it>TBP </it>should not be used as a control in this type of tissue.</p

Otra época, otro malestar en la cultura: vigencia del psicoanálisis como crítica social.

Mediante este trabajo pretendemos mostrar la vigencia que el psicoanálisis mantiene en cuánto crítica social, haciendo un recorrido desde sus inicios hasta su actualidad, pasando por el empleo que hicieron los filósofos de la Escuela de Frankfurt de conceptos como superyó, libido y sublimación. Son conceptos utilizados por tres tradiciones distintas (freudiana, lacaniana y frankfurtiana), en tres momentos históricos diferentes, pero empleados para desentrañar la misma pregunta: la del malestar del hombre civilizado

Factores de riesgo relacionados con la prevalencia de sobrepeso y obesidad en adolescentes

Objetivo: identificar  los factores de riesgo relacionados con la prevalencia de sobrepeso y obesidad en adolescentes entre 10 y 18 años  que pertenecen a los colegios públicos de la ciudad de Cúcuta, durante el primer semestre del 2014. Materiales y Métodos: estudio descriptivo de corte transversal; con una población: 61.172 adolescentes y una muestra de 382 estudiantes matriculados en los colegios públicos de Cúcuta. El instrumento fue diseñado por las investigadoras para valorar las características sociodemográficas, medidas antropométricas, factores endógenos, exógenos y percepción del exceso de peso y de su imagen. Resultados: el exceso de peso presento alta proporción en la adolescencia temprana y en el estrato socioeconómico 2. Predominio de sobrepeso en mujeres y obesidad en hombres. En los factores endógenos asociados con estos trastornos, prevaleció el antecedente familiar de sobrepeso y obesidad, además recibieron otra alimentación y no leche materna durante los primeros seis meses, y como antecedentes personales presentaron ansiedad y parto prematuro. En los factores exógenos la alimentación de los adolescentes con sobrepeso es alta en grasas y en los obesos es alta en azúcares, baja en verduras y fibra. Los estudiantes con déficit y con peso normal, se sienten flacos y sanos; los adolescentes con sobrepeso perciben su silueta mayor, y los obesos la perciben menor a la establecida para su índice de masa corporal. Conclusiones: los adolescentes escolarizados presentan una alta prevalencia de sobrepeso y obesidad, observándose una mayor preponderancia de factores de riesgo endógenos y exógenos. De igual manera, presentan una imagen corporal que no corresponde a su estado nutricional. PALABRAS CLAVE: adolescentes, escolar, estado nutricional,  factores de riesgo. Risk factors associated with the prevalence of overweight and obesity among adolescent  ABSTRACTObjective: to identify risk factors associated with the prevalence of overweight and obesity in adolescents aged 10 to 18 who belong to public schools in Cucuta city, in the first half of 2014. Materials and Methods: a descriptive cross-sectional study; population: 61,172 adolescents as a sample: 382 students enrolled in public schools in Cúcuta. The instrument was designed by the researchers to assess sociodemographic, anthropometric measurements, endogenous factors, exogenous and perception of overweight and image. Results: there was a  high overweight proportion  in early adolescence and socioeconomic level 2: prevalence of overweight in women and obesity in men. According to endogenous factors associated with these disorders, the prevailing factors were: family history of overweight and obesity in addition they didn`t have other food and breast milk for the first six months, and as personal history showed anxiety and prematurity. In the exogenous factors, the adolescent feeding is high in fat and in obese adolescents is high in sugar, low in vegetables and fiber. Students with deficit and normal weight, feel thin and healthy; overweight adolescents perceive their greater size shape, obese students perceive a lower size than the established one for BMI. Conclusions: school teenagers have a high prevalence of overweight and obesity, showing a greater preponderance of endogenous and exogenous risk factors. Similarly, the body image of the adolescents does not correspond to their nutritional state. KEY WORDS: adolescents, school, nutritional state, risk factors. Os fatores de risco associados com a prevalência de sobrepeso e obesidade entre adolescentes                                                                      RESUMO  Objetivo: identificar fatores de risco associados com a prevalência de sobrepeso e obesidade em adolescentes de 10 a 18 anos que pertencem a escolas públicas na cidade de Cucuta, no primeiro semestre de 2014. Materiais e Métodos: um estudo descritivo transversal ; População: 61,172 adolescentes mostra: 382 alunos matriculados em escolas públicas de Cúcuta. O instrumento foi projetado pelos pesquisadores para avaliar sociodemográficas, medidas antropométricas, fatores endógenos, exógeno e percepção de excesso de peso e sua imagem. Resultados: sobrepeso alta proporção presente no início da adolescência e estratos sócio-econômicos 2: prevalência de excesso de peso em mulheres e obesidade em homens. Em fatores endógenos associados a esses distúrbios, a história da família predominante do sobrepeso e obesidade, além recebeu nenhum outro leite alimentos e de mama para os primeiros seis meses e, como história pessoal mostrou ansiedade e prematuridade. Nos factores exógenos alimentação adolescentes com sobrepeso é rico em gordura e obesidade é rico em açúcar, pobre em vegetais e fibras. Estudantes défice e de peso normal, se sentir magra e saudável; adolescentes com sobrepeso percebem sua maior silhueta, obesos e perceber inferiores aos estabelecidos para o IMC. Conclusões: adolescentes escola tem uma alta prevalência de sobrepeso e obesidade, mostrando uma maior preponderância de fatores de risco endógeno e exógeno. Da mesma forma, uma imagem do corpo que não corresponde ao seu estado nutricional é apresentada.PALAVRAS-CHAVE: adolescentes, escolares, estado nutricional, fatores de risco

www.hicn.org Wartime Institutions: A Research Agenda

agreed to share their views and histories with us. 1 Understanding the choices of civilians and combatants is crucial to our research on civil war and post-conflict reconstruction. We want to know, for example, why people join rebels and militias, why families decide to flee, why combatants kill, how they expand to new territories, or why locals support or boycott counterinsurgency operations. Even when we ask questions about macro-level outcomes such as the duration of war, the stability of peace agreements, or the effects of peace keeping operations, our capacity to theorize and interpret empirical results depends at least partially on our assumptions about how actors make decisions on the ground. Despite the general agreement that institutions—understood as rules that structure human interaction—shape behavior, the study of how civilians and combatants make choices in war zones has, for the most part, neglected the role of wartime institutions. Overlooking institutions in the analysis of individual and collective behavior would be astonishing in any field in political science; however, it has endured in civil war studies perhaps because war is assumed to be chaotic and anarchic, as the widespread use o