Aplicación de Sección 8 Notas a los estados financieros en la Empresa Comercializadora LA ESPERANZA, S. A, periodo 2020-2021

Mediante el presente trabajo investigativo se pretende alcanzar que las entidades pequeñas y medianas a nivel nacional conozcan acerca de la importancia de adoptar la sección 8 como parte elemental de la información financiera que es elaborada de forma mensual tales como: Estado de Resultado, Estado de Situación Financiera, Flujo de efectivo y Estado de cambios en el patrimonio, por medio de esta sección se evalúa la correcta ejecución de las operaciones registradas, y analizar el efecto contables entre los diferentes rubros y de esta manera poder conocer la situación real de la entidad. Las NIIF PARA PYMES establece pautas para que la información a presentar sea de forma razonable, ordenada y sistemática, así mismo garantizar el cumplimiento integral al realizar análisis de la información, revelar de manera concisa las descripciones de narrativas y desegregaciones de partidas conforme a las cifras presentadas en los estados financieros antes mencionados. Al culminar con la presente investigación se efectuó simulación de sección 8 Notas a estados Financieros aplicados a la empresa Comercializadora La Esperanza, S. A en el cual se obtuvo como resultado un comparativo de las cuentas por rubros y realizar controles cruzados entre las cuentas que se relacionan entre sí, como por ejemplo cuentas de activos y complementaria

A palaeoecological approach to understanding the past and present of Sierra Nevada, a Southwestern European biodiversity hotspot

Mediterranean mountainous environments are biodiversity hotspots and priority areas in conservation agendas. Although they are fragile and threatened by forecasted global change scenarios, their sensitivity to long-term environmental variability is still understudied. The Sierra Nevada range, located in southern Spain on the north-western European flanks of the Mediterranean basin, is a biodiversity hotspot. Consequently, Sierra Nevada provides an excellent model system to apply a palaeoecological approach to detect vegetation changes, explore the drivers triggering those changes, and how vegetation changes link to the present landscape in such a paradigmatic mountain system. A multi-proxy strategy (magnetic susceptibility, grain size, loss-on-ignition, macroremains, charcoal and palynological analyses) is applied to an 8400-year long lacustrine environmental archive from the Laguna de la Mosca (2889 masl). The long-term ecological data show how the Early Holocene pine forests transitioned towards mixed Pinus-Quercus submediterranean forests as a response to a decrease in seasonality at ~7.3 cal. kyr BP. The mixed Pinus-Quercus submediterranean forests collapsed drastically giving way to open evergreen Quercus formations at ~4.2 cal. kyr BP after a well-known aridity crisis. Under the forecasted northward expansion of the Mediterranean area due to global change-related aridity increase, mountain forests inhabiting territories adjacent to the Mediterranean Region could experience analogous responses to those detected in the Sierra Nevada forests to the Mid to Late Holocene aridification, moving from temperate to submediterranean and then Mediterranean formations

Immune biomarkers to predict SARS-CoV-2 vaccine effectiveness in patients with hematological malignancies

There is evidence of reduced SARS-CoV-2 vaccine effectiveness in patients with hematological malignancies. We hypothesized that tumor and treatment-related immunosuppression can be depicted in peripheral blood, and that immune profiling prior to vaccination can help predict immunogenicity. We performed a comprehensive immunological characterization of 83 hematological patients before vaccination and measured IgM, IgG, and IgA antibody response to four viral antigens at day +7 after second-dose COVID-19 vaccination using multidimensional and computational flow cytometry. Health care practitioners of similar age were the control group (n = 102). Forty-four out of 59 immune cell types were significantly altered in patients; those with monoclonal gammopathies showed greater immunosuppression than patients with B-cell disorders and Hodgkin lymphoma. Immune dysregulation emerged before treatment, peaked while on-therapy, and did not return to normalcy after stopping treatment. We identified an immunotype that was significantly associated with poor antibody response and uncovered that the frequency of neutrophils, classical monocytes, CD4, and CD8 effector memory CD127low T cells, as well as naive CD21+ and IgM+D+ memory B cells, were independently associated with immunogenicity. Thus, we provide novel immune biomarkers to predict COVID-19 vaccine effectiveness in hematological patients, which are complementary to treatment-related factors and may help tailoring possible vaccine boosters

Origin and pathways of the mineral dust transport to two Spanish EARLINET sites: Effect on the observed columnar and range-resolved dust optical properties

In this paper, is presented a method for estimation of the effect of the transport process to aerosol optical properties. Aerosol optical data retrieved by lidars and sun-photometer measurements, are applied to Saharan dust events observed simultaneously at the two EARLINET/AERONET sites of Barcelona and Granada during the periods of June–September of 2012 and 2013. For this purpose, elastic lidar profiles and sun-photometer columnar retrievals are analyzed together with satellite observations and dust forecast models. Granada presents more than twice Saharan dust outbreaks compared to Barcelona. The scenarios favoring the Saharan dust outbreaks are identified in both places. The mineral dust originating in the Sahara region and arriving at both stations is usually transport wither over the Atlas Mountains or through an Atlantic pathway. Analyses of dust events affecting both stations reveal how differences in the transport process lead to differences in the aerosol optical properties measured at each station. Mean dust related Ångström exponent is 1.8 times higher in Barcelona than in Granada. This difference is a result of the additional contribution of anthropogenic aerosol, mainly in the aerosol fine mode, during the transport of the mineral dust plume over the Iberian Peninsula.Andalusia Regional Government through the project P12-RNM-2409Spanish Ministry of Economy and Competitiveness through the project CGL2013-45410-

Partial protection of seasonal trivalent inactivated vaccine against novel pandemic influenza A/H1N1 2009: case-control study in Mexico City

Objective To evaluate the association of 2008-9 seasonal trivalent inactivated vaccine with cases of influenza A/H1N1 during the epidemic in Mexico

Catálogo de proyectos ambientales

La universidad, a través de la investigación, asume un rol protagónico en la búsqueda de la verdad, la innovación y la generación de conocimiento, así como en la propuesta de nuevas técnicas y tecnologías mediante la aplicación de la investigación y desarrollo (I+D), propuestas que conlleven a brindar solución a diversos problemas de la sociedad. En estos tiempos, cuando el ser humano busca una calidad de vida y un bienestar común en armonía con el ambiente –tan deteriorado por la sobreexplotación o el mal cuidado–,se hace necesario compartir con la comunidad académica este Catálogo de proyectos ambientales, donde se describen y presentan los resúmenes de los trabajos de investigación de fin de programa realizados por nuestros futuros profesionales, desarrollados en las aulas durante su proceso de investigación formativa y al término de su formación en investigación. Estos resúmenes, que pueden ser consultados en su totalidad en el repositorio institucional de nuestra universidad, se muestran a la comunidad como una alternativa y respuesta por el logro de un equilibrio ambiental y sostenible de ese recurso tan importante y apreciado hoy en día en la nueva convivencia que debemos tener con nuestro ecosistema. Estamos convencidos que estas iniciativas en investigación muestran la formación y competencias que desarrollan y logran nuestros egresados de la Escuela de Ingeniería Ambiental de la UCV. Saludamos y felicitamos a todas las personas que participaron y permitieron que este catálogo se encuentre en línea a disposición de la comunidad científica

Height and timing of growth spurt during puberty in young people living with vertically acquired HIV in Europe and Thailand.

OBJECTIVE: The aim of this study was to describe growth during puberty in young people with vertically acquired HIV. DESIGN: Pooled data from 12 paediatric HIV cohorts in Europe and Thailand. METHODS: One thousand and ninety-four children initiating a nonnucleoside reverse transcriptase inhibitor or boosted protease inhibitor based regimen aged 1-10 years were included. Super Imposition by Translation And Rotation (SITAR) models described growth from age 8 years using three parameters (average height, timing and shape of the growth spurt), dependent on age and height-for-age z-score (HAZ) (WHO references) at antiretroviral therapy (ART) initiation. Multivariate regression explored characteristics associated with these three parameters. RESULTS: At ART initiation, median age and HAZ was 6.4 [interquartile range (IQR): 2.8, 9.0] years and -1.2 (IQR: -2.3 to -0.2), respectively. Median follow-up was 9.1 (IQR: 6.9, 11.4) years. In girls, older age and lower HAZ at ART initiation were independently associated with a growth spurt which occurred 0.41 (95% confidence interval 0.20-0.62) years later in children starting ART age 6 to 10 years compared with 1 to 2 years and 1.50 (1.21-1.78) years later in those starting with HAZ less than -3 compared with HAZ at least -1. Later growth spurts in girls resulted in continued height growth into later adolescence. In boys starting ART with HAZ less than -1, growth spurts were later in children starting ART in the oldest age group, but for HAZ at least -1, there was no association with age. Girls and boys who initiated ART with HAZ at least -1 maintained a similar height to the WHO reference mean. CONCLUSION: Stunting at ART initiation was associated with later growth spurts in girls. Children with HAZ at least -1 at ART initiation grew in height at the level expected in HIV negative children of a comparable age

Industrias audiovisuales: tendencias de producción y consumo

La digitalización de la creación cultural y su difusión online ha supuesto la entrada en los mercados de poderosos y novedosos agentes que se han convertido en los líderes no sólo de la industria tecnológica, sino de toda la producción cultural y de la economía. Dicha digitalización de los medios, además de la convergencia de las pantallas y la ruptura de la linealidad vertical y unidireccional de los medios convencionales ha conllevado un profundo cambio de paradigmas que atañe directamente a la creación audiovisual. Este volumen de la serie iniciada en el año 2012 a partir de las investigaciones de los estudiantes de la asignatura Estructura del mercado audiovisual del grado de Comunicación Audiovisual en la Universidad de Málaga nos lleva al análisis de la recepción y del consumo de diversas industrias del audiovisual, pero también al análisis de la producción condicionada por el contexto económico y por la demanda, así como a diversas cuestiones relacionadas con el marketing y los modelos de negocio de aquellas industrias. En una disciplina en la que no abundan los trabajos académicos actualizados, los autores y autoras de este volumen ofrecen con sus aportaciones estudios de casos significativos y paradigmáticos del estado de los diversos sectores de las industrias audiovisuales. Presentados aquí a modo de capítulos, estos textos suponen la iniciación en la investigación de estudiantes que combinan su formación académica e investigadora con su formación como profesionales en el área de la Comunicación Audiovisual. Ofrecemos aquí una selección de aquellas investigaciones que destacan por su interés, su capacidad analítica y crítica, su actualidad, su pertinencia y su disciplinada adecuación a una metodología de investigación apropiada para unos estudios que forman parte de las Ciencias Sociales. https://www.eumed.net/libros/1851/index.htm

Natural History of MYH7-Related Dilated Cardiomyopathy

BACKGROUND Variants in myosin heavy chain 7 (MYH7) are responsible for disease in 1% to 5% of patients with dilated cardiomyopathy (DCM); however, the clinical characteristics and natural history of MYH7-related DCM are poorly described. OBJECTIVES We sought to determine the phenotype and prognosis of MYH7-related DCM. We also evaluated the influence of variant location on phenotypic expression. METHODS We studied clinical data from 147 individuals with DCM-causing MYH7 variants (47.6% female; 35.6 +/- 19.2 years) recruited from 29 international centers. RESULTS At initial evaluation, 106 (72.1%) patients had DCM (left ventricular ejection fraction: 34.5% +/- 11.7%). Median follow-up was 4.5 years (IQR: 1.7-8.0 years), and 23.7% of carriers who were initially phenotype-negative developed DCM. Phenotypic expression by 40 and 60 years was 46% and 88%, respectively, with 18 patients (16%) first diagnosed at <18 years of age. Thirty-six percent of patients with DCM met imaging criteria for LV noncompaction. During follow-up, 28% showed left ventricular reverse remodeling. Incidence of adverse cardiac events among patients with DCM at 5 years was 11.6%, with 5 (4.6%) deaths caused by end-stage heart failure (ESHF) and 5 patients (4.6%) requiring heart transplantation. The major ventricular arrhythmia rate was low (1.0% and 2.1% at 5 years in patients with DCM and in those with LVEF of <= 35%, respectively). ESHF and major ventricular arrhythmia were significantly lower compared with LMNA-related DCM and similar to DCM caused by TTN truncating variants. CONCLUSIONS MYH7-related DCM is characterized by early age of onset, high phenotypic expression, low left ventricular reverse remodeling, and frequent progression to ESHF. Heart failure complications predominate over ventricular arrhythmias, which are rare. (C) 2022 The Authors. Published by Elsevier on behalf of the American College of Cardiology Foundation

Severe Asthma Standard-of-Care Background Medication Reduction With Benralizumab: ANDHI in Practice Substudy

Background: The phase IIIb, randomized, parallel-group, placebo-controlled ANDHI double-blind (DB) study extended understanding of the efficacy of benralizumab for patients with severe eosinophilic asthma. Patients from ANDHI DB could join the 56-week ANDHI in Practice (IP) single-arm, open-label extension substudy. Objective: Assess potential for standard-of-care background medication reductions while maintaining asthma control with benralizumab. Methods: Following ANDHI DB completion, eligible adults were enrolled in ANDHI IP. After an 8-week run-in with benralizumab, there were 5 visits to potentially reduce background asthma medications for patients achieving and maintaining protocol-defined asthma control with benralizumab. Main outcome measures for non-oral corticosteroid (OCS)-dependent patients were the proportions with at least 1 background medication reduction (ie, lower inhaled corticosteroid dose, background medication discontinuation) and the number of adapted Global Initiative for Asthma (GINA) step reductions at end of treatment (EOT). Main outcomes for OCS-dependent patients were reductions in daily OCS dosage and proportion achieving OCS dosage of 5 mg or lower at EOT. Results: For non-OCS-dependent patients, 53.3% (n = 208 of 390) achieved at least 1 background medication reduction, increasing to 72.6% (n = 130 of 179) for patients who maintained protocol-defined asthma control at EOT. A total of 41.9% (n = 163 of 389) achieved at least 1 adapted GINA step reduction, increasing to 61.8% (n = 110 of 178) for patients with protocol-defined EOT asthma control. At ANDHI IP baseline, OCS dosages were 5 mg or lower for 40.4% (n = 40 of 99) of OCS-dependent patients. Of OCS-dependent patients, 50.5% (n = 50 of 99) eliminated OCS and 74.7% (n = 74 of 99) achieved dosages of 5 mg or lower at EOT. Conclusions: These findings demonstrate benralizumab's ability to improve asthma control, thereby allowing background medication reduction