Elaboración de cuentas anuales consolidadas

La consolidación contable cada vez está más presente. En este trabajo se ha llevado a cabo todo el proceso de consolidación del Grupo Fausto. Partiendo de las cuentas anuales individuales, se han eliminado las transacciones entre las empresas del grupo, se ha hecho la eliminación inversión – patrimonio neto y posteriormente se han elaborado las cuentas anuales consolidadas del grupo. Dado que ninguna de las sociedades que forman parte cotiza en un mercado de valores, se puede elegir aplicar las Normas Internacionales de Información Financiera (NIIF) o las Normas de Formulación de Cuentas Anuales Consolidadas (NOFCAC), es este caso se ha optado por aplicar las NOFCACUniversidad de Sevilla. Máster Universitario en Auditoría y Contabilidad Superio

A structural model of the relationships between optimism and perceived emotional intelligence on bullying victimization and health.

Bullying is a relationship in which an individual, or a group of individuals, intentionally and repeatedly perpetrates aggressive behaviors towards someone unable to defend himself/herself. Traditional forms of bullying consist of physical, verbal and covert forms of aggressive behaviors. Recently, the new phenomenon of cyberbullying has emerged. This relatively new form of bullying is defined as a behavior displayed through electronic or digital media. Multiple variables have been related to bullying victimization including perceived emotional intelligence (PEI) and optimism. Both variables have implications on the manner in which people cope with stressful experiences as could be bullying, which in turn could affect the level of perceived health. However, there are no studies that have considered all these variables simultaneously. Therefore, the aim of the current study was to examine, via structural equation modelling, the independent contribution of EI and optimism on bullying victimization and perceived physical health in adolescents. A total of 650 secondary school students (317 boys and 333 girls, with ages ranged from 11 to 18) participated in the study. The participants completed measures of PIE (TMMS-24; Fernández-Berrocal et al., 2004), optimism (General Mood Subscale of the Emotional Quotient Inventory-Youth Version; Bar-On and Parker, 2000), bullying (School Victimization Scale; Cava et al., 2010), cyberbullying (Cyber-Victimization Scale; Buelga et al., 2012), and physical health (KIDSCREEN-10 Index; Raven-Sieberer et al., 2004). Results gave partial empirical support to the hypothesized model, and shows significant relationships between the variables: optimism on clarity and repair dimensions of IE (but not on the attention subscale), optimism and attention (but not clarity and repair dimensions) on bullying, and bullying on health. Together these findings shed light on those factors that should be considered when developing prophylactic strategies within adolescents to become more resilient to the adverse effects of bullying behavior.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Intolerance of Uncertainty Moderates the Relationship between Catastrophizing, Anxiety, and Perceived Pain in People with Chronic Nononcological Pain.

Se ha pagado con un APCObjective.Substantial empirical evidence has shown that intolerance of uncertainty is a central transdiagnostic fea-ture in psychopathology and it has been suggested to be a pain-related psychological factor contributing to the ex-perience of chronic pain. However, research in this area is virtually nonexistent. The objective of this study was to in-vestigate associations between pain severity, catastrophizing, and anxiety in people with chronic nononcologicalpain, while assuming that intolerance of uncertainty moderates these relationships.Methods.A convenience sampleof 188 individuals with nononcological chronic pain (157 women and 32 men) participated in the study. We investi-gated the moderated mediation of intolerance of uncertainty between anxiety and catastrophizing and between cata-strophizing and pain intensity.Results.The full moderated mediation model accounted for significant variance inpain intensity (R2¼0.148,P<.001). Intolerance of uncertainty significantly moderated the interaction between anxi-ety and catastrophizing (B¼0.039, SE¼0.012, 95% CI [0.015, 0.063]) and between catastrophizing and pain intensity(B¼-0.034, SE¼0.010, 95% CI [ 0.054, 0.014]). Anxiety and intolerance of uncertainty did not interact in predictingcatastrophizing, although an interaction effect was found between intolerance of uncertainty and catastrophizing inpredicting pain intensity.Conclusion.This study is the first to address the interrelationship of intolerance of uncer-tainty, catastrophizing, and anxiety in relation to perceived pain intensity. The current findings support intoleranceof uncertainty as a relevant psychological variable that is distinct from other relevant constructs in the setting ofpain research and treatment

Chronic pain in the time of COVID-19: Stress aftermath and central sensitization.

Se ha pagado la tarifa APC.Objectives.The COVID-19 crisis is a significant stressor worldwide. The physical andemotional condition of individuals with pain sensitization syndromes who are experi-encing the pandemic may worsen. This study investigated the contribution of life changesdue to the coronavirus to emotional distress in individuals with a diagnosis of chroniccentral sensitization pain and tested whether the associations between level of pain andsensitization were independent of or mediated by emotional distress.Methods.Spanish individuals with chronic pain (N=362) completed an online surveyon direct or indirect exposure to the consequences of COVID-19, pain intensity, andemotional distress. They also completed central sensitization questionnaires.Results.An association was found between changes in daily routines and pain intensity,emotional distress, and sensitization scores. Correlations were found between emotionaldistress, sensitization, and pain intensity. Significant predictors of emotional distress wereage, difficulty in receiving medical care, changes in daily routines, and diminished socialsupport. Emotional distress did not mediate the association between sensitization andpain intensity.Conclusion.Due to the COVID-19 situation, individuals with central sensitization painsyndromes may be at higher risk of developing psychological distress. Interdisciplinaryinterventions involving psychologists are urgently needed to provide this population withappropriate health care

Pain Interference, Resilience, and Perceived Well-Being DuringCOVID-19: Differences Between Women With and Without Trauma Exposure Prior to the Pandemic.

Objectives: The aim of this study was to investigate the consequences of the COVID-19 pandemic in women with non-malignant chronic pain, and to determine whether women exposed to traumatic situations prior to the outbreak would be at a higher risk of negative health impacts.Methods: A total of 365 women were divided into three subgroups according to whether or not they had experienced a traumatic event prior to COVID-19. They completed an online survey.Results: Significant differences were found between groups during lockdown: 1) more psychological abuse was experienced by the group of women who had experienced an interpersonal traumatic event prior to the pandemic than in the other subgroups; 2)physical activity levels were higher and scores on pain interference were lower in women in the non-traumatized subgroup than in the other subgroups; 3) pain interference was predicted by pain intensity, decreased social support, and resilience, whereas perceived well-being was predicted by pain interference.Conclusion: Women who had experienced a traumatic event prior to the pandemic suffered worse consequences of the COVID-19 lockdown, particularly greater pain interference, although resilience was shown to both mitigate pain interference and enhance perceived well-bein

Does Pain Catastrophizing and Distress Intolerance Mediate the Relationship Between PTSD and Prescribed Opioid Misuse in People With Chronic Noncancer Pain?

Última versión de borrador en PDFObjective: There is an ongoing debate on the use of long-term high-dose medically prescribed opioid analgesics for patients with chronic noncancer pain. Such use is elevated when there is comorbid pain and PTSD, which is quite prevalent. Therefore, it is relevant to investigate the psychological variables that may explain opioid misuse in this population. The purpose of this study was to examine the interaction effect of PTSD severity, distress intolerance, and pain catastrophizing on prescribed opioid misuse in chronic noncancer pain patients. Method: A total of 168 participants (M age = 60 years, 74% women) were assessed regarding opioid medication, pain intensity, traumatic psychological events, PTSD, distress intolerance, pain catastrophizing, and current opioid misuse. Results: Groups were formed according to the level of PTSD severity (no symptoms, moderate symptoms, and severe symptoms). Significant differences were found between the groups in pain intensity, catastrophizing, distress intolerance, and opioid misuse. The severe-symptoms group had the highest scores on all variables. There were no between-group differences in the prescribed medication. Mediation analysis showed that the relationship between PTSD severity and opioid misuse was completely and independently mediated by distress intolerance and pain catastrophizing. Conclusions: Distress intolerance and pain catastrophizing may be theoretically and clinically relevant constructs in understanding the motivation for opioid misuse in people with concurrent chronic noncancer pain and PTSD

The Usefulness of a Massive Open Online Course about Postural and Technological Adaptations to Enhance Academic Performance and Empathy in Health Sciences Undergraduates

Massive open online courses (MOOCs) provide accessible and engaging information for Physical Therapy and Occupational Therapy students. The objective of this research was to determine the usefulness in improving academic performance and empathy in health sciences undergraduates, and to test a hypothetical model through structural equation analysis. This research was carried out using a descriptive and quasi-experimental design. It was conducted in a sample of 381 participants: 176 used a MOOC and 205 did not. The results of the Student’s t-test showed statistically significant differences in academic performance between the groups in favor of those students who had realized the MOOC. Participants carried out an evaluation rubric after taking MOOC. Statistically significant differences in empathy were also obtained between the pre (X = 62.06; SD = 4.41) and post (X = 73.77; SD = 9.93) tests. The hypothetical model tested via structural equation modeling was supported by the results. Motivation for the MOOC explained 50% of the variance. The MOOC (participation and realization) explained 58% of academic performance, 35% of cognitive empathy and 48% of affective empathy. The results suggest an association between higher realization and participation in a MOOC and higher levels of academic performance, and cognitive and affective empathy.University of Malaga (UMA) for the Call for Educational Innovation Projects (PIE19-148), to the Call 2019-2021Initiation Grant for Research from the UMA's Own Plan, in Modality A (Grade

Anorexia nerviosa. Una causa excepcional de derrame pericárdico severo

It is well known that eating disorders causes malnutrition and have devastating effects on cardiovascular, endocrine, digestive and neurological system. This case is about a patient with anorexia nervosa that belongs to the 22% of patients that, due to hipoproteinemia, develop pericardial effusion. Even if it is large, according to its aetiology, the patient has bradycardia and none signs of hemodynamic instability. Finally, thanks to a weight gain, it decreases significantly and the patient is discharged.&nbsp;Se conoce que los trastornos de la conducta alimentaria restrictivos suponen un déficit de nutrientes que tiene consecuencias fatales en el sistema cardiovascular, endocrino, digestivo y neurológico. El caso que se expone forma parte de ese 22% de pacientes con anorexia nerviosa que, debido a la hipoproteinemia desarrollan un derrame pericárdico. La particularidad del caso reside en que, a pesar de la severidad del derrame, este no presenta ningún signo de taponamiento, al contrario y de acuerdo con la etiología del mismo, el paciente se encuentra bradicárdico. Además, con la ganancia ponderal a lo largo de su ingreso se logra una mejoría del mismo

Magnetic resonance imaging reference values for cardiac morphology, function and tissue composition in adolescents.

BACKGROUND Cardiovascular magnetic resonance (CMR) is a precise tool for the assessment of cardiac anatomy, function, and tissue composition. However, studies providing CMR reference values in adolescence are scarce. We aim to provide sex-specific CMR reference values for biventricular and atrial dimensions and function and myocardial relaxation times in this population. METHODS Adolescents aged 15-18 years with no known cardiovascular disease underwent a non-contrast 3-T CMR scan between March 2021 and October 2021. The imaging protocol included a cine steady-state free-precession sequence for the analysis of chamber size and function, as well as T2-GraSE and native MOLLI T1-mapping for the characterization of myocardial tissue. FINDINGS CMR scans were performed in 123 adolescents (mean age 16 ± 0.5 years, 52% girls). Mean left and right ventricular end-diastolic indexed volumes were higher in boys than in girls (91.7 ± 11.6 vs 78.1 ± 8.3 ml/m2, p < 0.001; and 101.3 ± 14.1 vs 84.1 ± 10.5 ml/m2, p < 0.001), as was the indexed left ventricular mass (48.5 ± 9.6 vs 36.6 ± 6.0 g/m2, p < 0.001). Left ventricular ejection fraction showed no significant difference by sex (62.2 ± 4.1 vs 62.8 ± 4.2%, p = 0.412), whereas right ventricular ejection fraction trended slightly lower in boys (55.4 ± 4.7 vs. 56.8 ± 4.4%, p = 0.085). Indexed atrial size and function parameters did not differ significantly between sexes. Global myocardial native T1 relaxation time was lower in boys than in girls (1215 ± 23 vs 1252 ± 28 ms, p < 0.001), whereas global myocardial T2 relaxation time did not differ by sex (44.4 ± 2.0 vs 44.1 ± 2.4 ms, p = 0.384). Sex-stratified comprehensive percentile tables are provided for most relevant cardiac parameters. INTERPRETATION This cross-sectional study provides overall and sex-stratified CMR reference values for cardiac dimensions and function, and myocardial tissue properties, in adolescents. This information is useful for clinical practice and may help in the differential diagnosis of cardiac diseases, such as cardiomyopathies and myocarditis, in this population. FUNDING Instituto de Salud Carlos III (PI19/01704).Instituto de Salud Carlos III (PI19/01704). The authors are indebted to the adolescents who participated in this study. Rodrigo Fernández-Jiménez is recipient of grant PI19/01704 by the Instituto de Salud Carlos III (ISCIII) - Fondo de Investigación Sanitaria and the European Regional Development Fund/European Social Fund (A way to make Europe/Investing in your future), which funded the EnIGMA (Early ImaGing Markers of unhealthy lifestyles in Adolescents) study. Jesús Martínez-Gómez was a postgraduate fellow of the Ministerio de Ciencia e Innovación at the Residencia de Estudiantes (2020–2022) and is a recipient of grant FPU21/04891 (Ayudas para la formación de profesorado universitario, FPU-2021) from the Ministerio de Educación, Cultura y Deporte Gloria Santos-Beneit is recipient of grant LCF/PR/MS19/12220001 funded by ““la Caixa” Foundation (ID 100010434). The SHE Foundation is supported by “la Caixa” Foundation (LCF/PR/CE16/10700001). The CNIC is supported by the ISCIII, the Ministerio de Ciencia e Innovación (MCIN) and the Pro CNIC Foundation and is a Severo Ochoa Center of Excellence (grant CEX2020-001041-S funded by MICIN/AEI/10.13039/501100011033). Simon Bartlett (CNIC) provided English editing.S

4to. Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad. Memoria académica

Este volumen acoge la memoria académica de la Cuarta edición del Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad, CITIS 2017, desarrollado entre el 29 de noviembre y el 1 de diciembre de 2017 y organizado por la Universidad Politécnica Salesiana (UPS) en su sede de Guayaquil. El Congreso ofreció un espacio para la presentación, difusión e intercambio de importantes investigaciones nacionales e internacionales ante la comunidad universitaria que se dio cita en el encuentro. El uso de herramientas tecnológicas para la gestión de los trabajos de investigación como la plataforma Open Conference Systems y la web de presentación del Congreso http://citis.blog.ups.edu.ec/, hicieron de CITIS 2017 un verdadero referente entre los congresos que se desarrollaron en el país. La preocupación de nuestra Universidad, de presentar espacios que ayuden a generar nuevos y mejores cambios en la dimensión humana y social de nuestro entorno, hace que se persiga en cada edición del evento la presentación de trabajos con calidad creciente en cuanto a su producción científica. Quienes estuvimos al frente de la organización, dejamos plasmado en estas memorias académicas el intenso y prolífico trabajo de los días de realización del Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad al alcance de todos y todas