Comentario sobre el libro de Inmaculada Llibrer Escrig: Contabilidad y organización de la Catedral de Valencia en el Siglo XVI, 2018

The work of Inmaculada Llibrer Escrig constitutes a meritorious historical accounting work carried out on handwritten documentary sources kept in the Archive of the Cathedral of Valencia, in the Archive of the Kingdom of Valencia and in the Municipal Archive. The author, attracted by this scientific field, found in the cathedral of her city the best conditions to achieve a magnificent research focused on the exploration and explanation of the accounting systems that were used in this institution in the sixteenth century. The choice of the temporal scope is related to the importance of the historical moment. It was a period in which changes and modernization reached all structures and areas of humanity. In accounting matters, this century is also known as the golden century, with the widespread use of the double entry system. Since the institution analyzed was of great dimensions, and numerous account books have been preserved, the period of study is limited to one decade: from 1546 to 1555, a choice justified by the fact that this was the period of registration of the manual books and their major.  La obra de Inmaculada Llibrer Escrig constituye un meritorio trabajo histórico contable realizado sobre fuentes documentales manuscritas custodiadas en el Archivo de la Catedral de Valencia, en Archivo del Reino de Valencia y en el Archivo Municipal. La autora, atraída por este campo científico, encontró en la catedral de su ciudad las mejores condiciones para alcanzar una magnífica investigación centrada en la exploración y explicación de los sistemas contables que se utilizaron en esta institución en el siglo XVI. La elección del ámbito temporal está relacionada con la importancia del momento histórico. Fue un periodo en el que los cambios y la modernización alcanzaron a todas las estructuras y ámbitos de la humanidad. En materia contable también esta centuria se acuña como el siglo de oro, generalizándose uso de la partida doble. Dado que la institución analizada fue de grandes dimensiones, y se han conservado numerosos libros de cuentas, se acota el periodo de estudio en una década: desde el año 1546 hasta 1555, elección justificada por ser el periodo de registro de los libros manual y su mayor

Validation of a Scale of Student Satisfaction with Final Year Degree Projects

Introducción. Este artículo analiza un aspecto referencial en las enseñanzas en el marco de la Educación Superior como es el de la satisfacción de los estudiantes con la realización de los trabajos de fin de titulación (TFT). Método. Se realizó un estudio longitudinal durante tres cursos académicos sobre la satisfac-ción de los estudiantes con los TFT. Se trabajó con una muestra de 1331 estudiantes, 1014 de grado y 317 de máster distribuidos en 30 grados y 23 másteres. Los objetivos de este estudio fueron 1) Hallar los indicadores de fiabilidad y de validez de la Escala de satisfacción, 2) Comprobar si existían diferencias significativas atendiendo a las variables el tipo de estudios y tipo de rama de conocimiento, 3) Estudiar las propuestas de mejora sugeridas por los estu-diantes. Resultados. Respecto del primer objetivo se encontraron indicadores de fiabilidad altos (α = .88; α = .90) y de validez que se comprobaron con un Análisis Factorial Confirmatorio (AFC). Respecto del segundo objetivo, se hallaron diferencias significativas en la satisfacción de los estudiantes en las dos variables en todos los ítems de la Escala, salvo en la satisfacción gene-ral. Relativo al tercer objetivo, las indicaciones de mejora se concretaron en optimizar la pla-nificación y la tutorización. Discusión y conclusiones. Futuras acciones formativas se concretan en un plan de formación del profesorado que contemple las acciones de mejora detectadas, así como su seguimiento en una propuesta de mejora continua.Introduction. This paper analyzes a referential aspect into the Higher Education framework as well as the students´ satisfaction with the final degree projects (FDP). Method. Therefore, a longitudinal study has been carried out during three academic years on the satisfaction of students with FDP. We have worked with 1331 students, 1014 of degree and 317 of masters distributed in 30 degrees and 23 masters. The aims of this study were: 1) Find the reliability and validity indicators of the satisfaction Scale, 2) Check if there were significant differences depending on the variables the type of studies (degree or master's de-gree) and the type of branch of knowledge, 3) Study the student improvement proposals. Results. Regarding the first objective, high reliability indicators and high validity were found (α = .87; α = .90) that were checked with a Confirmatory Factor Analysis (CFA). In relation to the second objective, significant differences were found in the satisfaction of the students depending on the degree (degree vs. masters) and the branch of knowledge in all the items of the scale, except for general satisfaction. With respect to the third objective, the indications for improvement were summarized in optimizing the planning and the tutorship. Discussion or Conclusion. So future training actions will be specified in teacher training plan that to improvement actions, as well as its follow-up in a proposal for continuous improve-ment.Ayudas a la traducción y difusión del Vicerrecto-rado de Personal Docente e investigador de la Universidad de Burgos 2018

Vascular Dysfunction in a Transgenic Model of Alzheimer's Disease: Effects of CB1R and CB2R Cannabinoid Agonists

There is evidence of altered vascular function, including cerebrovascular, in Alzheimer's disease (AD) and transgenic models of the disease. Indeed vasoconstrictor responses are increased, while vasodilation is reduced in both conditions. β-Amyloid (Aβ) appears to be responsible, at least in part, of alterations in vascular function. Cannabinoids, neuroprotective and anti-inflammatory agents, induce vasodilation both in vivo and in vitro. We have demonstrated a beneficial effect of cannabinoids in models of AD by preventing glial activation. In this work we have studied the effects of these compounds on vessel density in amyloid precursor protein (APP) transgenic mice, line 2576, and on altered vascular responses in aortae isolated ring. First we showed increased collagen IV positive vessels in AD brain compared to control subjects, with a similar increase in TgAPP mice, which was normalized by prolonged oral treatment with the CB1/CB2 mixed agonist WIN 55,212-2 (WIN) and the CB2 selective agonist JWH-133 (JWH). In Tg APP mice the vasoconstriction induced by phenylephrine and the thromboxane agonist U46619 was significantly increased, and no change in the vasodilation to acetylcholine (ACh) was observed. Tg APP displayed decreased vasodilation to both cannabinoid agonists, which were able to prevent decreased ACh relaxation in the presence of Aβ. In summary, we have confirmed and extended the existence of altered vascular responses in Tg APP mice. Moreover, our results suggest that treatment with cannabinoids may ameliorate the vascular responses in AD-type pathology.This work was supported by the Council of Madrid (S- BIO/0170/2006 and P2010/BMD-2349 to MLC) and by Instituto de Salud Carlos III/FISS (PI12/00590 to TT). AM received a fellowship from the Spanish Ministry of Education and Science and JN-D from FISS. Dr. R. Martínez-Murillo is acknowledged for preliminary EM experiments.Peer reviewedPeer Reviewe

Relevancia de los intangibles para la valoración externa de las empresas: evidencias desde el contexto argentino

Fil: Ficco, Cecilia Rita. Universidad Nacional de Río Cuarto. Facultad de Ciencias Económicas; Argentina.Fil: Werbin, Eliana Mariela. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Díaz, Margarita. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Prieto Moreno, María Begoña. Universidad de Burgos. Facultad de Ciencias Económicas y Empresariales; España.El objetivo de este trabajo es estudiar la relevancia valorativa de los activos intangibles y del capital intelectual en el mercado de capitales argentino, donde no se ha constatado la existencia de trabajos publicados de esta naturaleza. El análisis se realiza aplicando un modelo de construcción propia, basado en Ohlson 1995. Los datos han sido recolectados directamente de fuentes originales y corresponden al período 2009 a 2015. Los resultados revelan que los activos intangibles identificables, el capital humano y el estructural poseen relevancia valorativa, lo que contribuye a acrecentar la evidencia existente en torno al papel de los intangibles en la valoración externa de las empresas, la cual es particularmente limitada para mercados poco desarrollados.Fil: Ficco, Cecilia Rita. Universidad Nacional de Río Cuarto. Facultad de Ciencias Económicas; Argentina.Fil: Werbin, Eliana Mariela. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Díaz, Margarita. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Prieto Moreno, María Begoña. Universidad de Burgos. Facultad de Ciencias Económicas y Empresariales; España.Otras Economía y Negocio

Relevancia de los intangibles para la valoración de las acciones de las empresas en el mercado: evidencias desde el contexto argentino

Fil: Ficco, Cecilia Rita. Universidad Nacional de Río Cuarto; Argentina.Fil: Werbin, Eliana Mariela. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas, Argentina.Fil: Werbin, Eliana Mariela. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro de Investigaciones en Ciencias Económicas; Argentina.Fil: Díaz, Margarita. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Prieto Moreno, María Begoña. Universidad de Burgos; España.El objetivo de este trabajo es analizar la influencia de la información sobre activos intangibles y capital intelectual en la valoración de las acciones de las empresas que cotizan en el MCA, donde no se han constatado trabajos publicados de esta naturaleza. El análisis se realiza aplicando un modelo de construcción propia, basado en Ohlson (1995). Los datos corresponden al período 2009-2018 y han sido recolectados directamente de fuentes originales. Se obtuvieron de los estados financieros anuales consolidados de las empresas y de los registros de negociación de sus acciones en el Mercado de Valores de Buenos Aires. Los resultados revelan que los activos intangibles identificables, el capital humano y el estructural poseen relevancia valorativa, lo que contribuye a acrecentar la evidencia existente en torno al papel de los intangibles en la valoración externa de las empresas, la cual es particularmente limitada para mercados poco desarrollados.info:eu-repo/semantics/publishedVersionFil: Ficco, Cecilia Rita. Universidad Nacional de Río Cuarto; Argentina.Fil: Werbin, Eliana Mariela. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas, Argentina.Fil: Werbin, Eliana Mariela. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro de Investigaciones en Ciencias Económicas; Argentina.Fil: Díaz, Margarita. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.Fil: Prieto Moreno, María Begoña. Universidad de Burgos; España.Otras Economía y Negocio

Estudio para la mejora de la calidad del Máster en Trabajo Social Comunitario, Gestión y Evaluación de Servicios Sociales en atención a las necesidades del alumnado egresado

Se presenta el informe sobre el desarrollo del proyecto de innovación en calidad llevado a cabo por un equipo interdisciplinar en la Facultad de Trabajo Social. A través de la creación de un cuestionario y un grupo de discusión se analiza la inserción laboral y satisfacción con la titulación de nuestros egresados

Role of age and comorbidities in mortality of patients with infective endocarditis

[Purpose]: The aim of this study was to analyse the characteristics of patients with IE in three groups of age and to assess the ability of age and the Charlson Comorbidity Index (CCI) to predict mortality. [Methods]: Prospective cohort study of all patients with IE included in the GAMES Spanish database between 2008 and 2015.Patients were stratified into three age groups:<65 years,65 to 80 years,and ≥ 80 years.The area under the receiver-operating characteristic (AUROC) curve was calculated to quantify the diagnostic accuracy of the CCI to predict mortality risk. [Results]: A total of 3120 patients with IE (1327 < 65 years;1291 65-80 years;502 ≥ 80 years) were enrolled.Fever and heart failure were the most common presentations of IE, with no differences among age groups.Patients ≥80 years who underwent surgery were significantly lower compared with other age groups (14.3%,65 years; 20.5%,65-79 years; 31.3%,≥80 years). In-hospital mortality was lower in the <65-year group (20.3%,<65 years;30.1%,65-79 years;34.7%,≥80 years;p < 0.001) as well as 1-year mortality (3.2%, <65 years; 5.5%, 65-80 years;7.6%,≥80 years; p = 0.003).Independent predictors of mortality were age ≥ 80 years (hazard ratio [HR]:2.78;95% confidence interval [CI]:2.32–3.34), CCI ≥ 3 (HR:1.62; 95% CI:1.39–1.88),and non-performed surgery (HR:1.64;95% CI:11.16–1.58).When the three age groups were compared,the AUROC curve for CCI was significantly larger for patients aged <65 years(p < 0.001) for both in-hospital and 1-year mortality. [Conclusion]: There were no differences in the clinical presentation of IE between the groups. Age ≥ 80 years, high comorbidity (measured by CCI),and non-performance of surgery were independent predictors of mortality in patients with IE.CCI could help to identify those patients with IE and surgical indication who present a lower risk of in-hospital and 1-year mortality after surgery, especially in the <65-year group

Treatment with tocilizumab or corticosteroids for COVID-19 patients with hyperinflammatory state: a multicentre cohort study (SAM-COVID-19)

Objectives: The objective of this study was to estimate the association between tocilizumab or corticosteroids and the risk of intubation or death in patients with coronavirus disease 19 (COVID-19) with a hyperinflammatory state according to clinical and laboratory parameters. Methods: A cohort study was performed in 60 Spanish hospitals including 778 patients with COVID-19 and clinical and laboratory data indicative of a hyperinflammatory state. Treatment was mainly with tocilizumab, an intermediate-high dose of corticosteroids (IHDC), a pulse dose of corticosteroids (PDC), combination therapy, or no treatment. Primary outcome was intubation or death; follow-up was 21 days. Propensity score-adjusted estimations using Cox regression (logistic regression if needed) were calculated. Propensity scores were used as confounders, matching variables and for the inverse probability of treatment weights (IPTWs). Results: In all, 88, 117, 78 and 151 patients treated with tocilizumab, IHDC, PDC, and combination therapy, respectively, were compared with 344 untreated patients. The primary endpoint occurred in 10 (11.4%), 27 (23.1%), 12 (15.4%), 40 (25.6%) and 69 (21.1%), respectively. The IPTW-based hazard ratios (odds ratio for combination therapy) for the primary endpoint were 0.32 (95%CI 0.22-0.47; p < 0.001) for tocilizumab, 0.82 (0.71-1.30; p 0.82) for IHDC, 0.61 (0.43-0.86; p 0.006) for PDC, and 1.17 (0.86-1.58; p 0.30) for combination therapy. Other applications of the propensity score provided similar results, but were not significant for PDC. Tocilizumab was also associated with lower hazard of death alone in IPTW analysis (0.07; 0.02-0.17; p < 0.001). Conclusions: Tocilizumab might be useful in COVID-19 patients with a hyperinflammatory state and should be prioritized for randomized trials in this situatio

The evolution of the ventilatory ratio is a prognostic factor in mechanically ventilated COVID-19 ARDS patients

Background: Mortality due to COVID-19 is high, especially in patients requiring mechanical ventilation. The purpose of the study is to investigate associations between mortality and variables measured during the first three days of mechanical ventilation in patients with COVID-19 intubated at ICU admission. Methods: Multicenter, observational, cohort study includes consecutive patients with COVID-19 admitted to 44 Spanish ICUs between February 25 and July 31, 2020, who required intubation at ICU admission and mechanical ventilation for more than three days. We collected demographic and clinical data prior to admission; information about clinical evolution at days 1 and 3 of mechanical ventilation; and outcomes. Results: Of the 2,095 patients with COVID-19 admitted to the ICU, 1,118 (53.3%) were intubated at day 1 and remained under mechanical ventilation at day three. From days 1 to 3, PaO2/FiO2 increased from 115.6 [80.0-171.2] to 180.0 [135.4-227.9] mmHg and the ventilatory ratio from 1.73 [1.33-2.25] to 1.96 [1.61-2.40]. In-hospital mortality was 38.7%. A higher increase between ICU admission and day 3 in the ventilatory ratio (OR 1.04 [CI 1.01-1.07], p = 0.030) and creatinine levels (OR 1.05 [CI 1.01-1.09], p = 0.005) and a lower increase in platelet counts (OR 0.96 [CI 0.93-1.00], p = 0.037) were independently associated with a higher risk of death. No association between mortality and the PaO2/FiO2 variation was observed (OR 0.99 [CI 0.95 to 1.02], p = 0.47). Conclusions: Higher ventilatory ratio and its increase at day 3 is associated with mortality in patients with COVID-19 receiving mechanical ventilation at ICU admission. No association was found in the PaO2/FiO2 variation