Comparativa entre ABC y TDABC, aplicación práctica real = Comparison between ABC and TDABC, actual practical application

Con este trabajo se pretende realizar un estudio comparativo de los sistemas de costeo ABC (Activity Based Costing, Costeo Basado en las Actividades) y TDABC (Time- Driven Activity Based Costing, Costeo basado en el tiempo invertido por actividad). En el trabajo se determinan las bases teóricas de ambos métodos, realizando una aplicación práctica real, lo que permite una comparativa entre ellos. Las bases teóricas se fundamentan en la teoría de los propulsores de estos métodos. Por su parte, la aplicación práctica se basa en un caso real, una Pyme que desarrolla su actividad en el sector del automóvil. Más concretamente, el modelo se centra en el cálculo de costes de la tarea “Revisión Pre-ITV”, desarrollada en el área de mecánica de la empresa. En esta aplicación se utilizan datos obtenidos de la propia empresa, con los que se desarrolla un modelo en Hoja electrónica de cálculo, aplicando sucesivamente los dos métodos (ABC y TDABC). De esta forma, se facilita la elección del método más favorable para la empresa y se ponen de manifiesto las dificultades de aplicación de los mismos. El trabajo ha permitido concluir el método más sencillo de aplicar en la empresa, el TDABC, debido a la unificación de medidas (tiempo) para establecer las ecuaciones temporales

El cuadro interactivo

This article aims to explore the educational potential of a new application called Thinglink, which is used to easily create interactive images in a surprisingly short period of time. As we all know, exploring the infinite possibilities of the integration of the ICTs on the E/LE classroom is very useful and appropriate. It will increase the digital competence required nowadays in our society as well as motivating the student to learn. The following lines will try to explain the functioning of this web-based tool and then give an example of didactic use for a group of university E/LE students. Key words: TIC, Thinglink, Art, E/LE

Structural Models in Corporate Social Responsibility: Attraction of Investment in Tunisia

The attraction of foreign direct investment is a common objective in developing countries, and this broad aim is carried out with different approaches in public policies. Corporate social responsibility is very common in international corporations, and it tends to produce a positive image for investors and in the surrounding society. This study aims to clarify the influence of the enhancement of corporate social responsibility by companies established in Tunisia as a consequence of the host country government general policies on the attraction of direct foreign investment. We propose the testing of a conceptual framework that describes this influence and explains the benefits of the social commitment, especially when it will be encouraged by public policies which can favor the attraction of foreign investments. The paper opted for an exploratory analysis on a sample of foreign companies with subsidiaries in the country. It contains a descriptive analysis, a study of the reliability of the scales of measurement and a principal components analysis. This approach is completed by an analysis of moment structures (AMOS) through a structural equation model linking the interactions of public policies with the development of strategies in social responsibility in companies, and their induced effects on the investment decisions in their subsidiaries. This approach tends to be associated with the sustainability and the commitment in the country, which is especially important in the present moment, with the political changes in the Maghreb region. With the models proposed, it has been shown that public policies, in addition to having a direct impact on investment decisions, can produce positive effects when they are carried out with the aim of promoting sustainable growth, and using indirect tools like the promotion of corporate social strategies in the companies that are already established in the country

Analysis of Wellbeing in Nongovernmental Organizations’ Workplace in a Developed Area Context

An extremely useful theoretical approach to understanding the nature of work, health, and wellbeing is the job demand–control (JDC) model and the job demand–control–support (JDCS) model. In order for professional workers in the nongovernmental organization (NGO) sector to do their job, it is necessary for them to have a feeling of wellbeing. Despite this, in Europe, studies regarding the effects of the JDCS model in relation to workers’ wellbeing have not been carried out. This study is expected to fill this important gap in research by analyzing the relationship of wellbeing with work demands, work control, and social support. In order to corroborate the proposed hypotheses, an analysis of these constructs in employees in European nongovernmental organizations (NGOs) was developed and, using structural equation models, these relationships were tested. The results confirm the main hypothesis of the job demand–control–support (JDCS) model and the causal relationship among physical and psychological demands, work control, and support from supervisors and colleagues with the level of employee wellbeing

Workplace Situation and Well-Being of Ecuadorian Self-Employed

Due to novel coronavirus 2019 (COVID-19), the labor market is going to undergo a profound restructuring. The creation of a new labor paradigm by all stakeholders is essential. This document contributes to the current political and social debates about self-employment, the need for economic growth, and how these labor measures, which are deeply institutionalized, need a change of attitude for an adequate job reconstruction in terms of welfare and sustainability. Currently, policy makers are proposing actions and policies because the new labor paradigm is being designed in the countries of Latin America. This research aims to analyze the JDCS model (Job Demand-Control-Support) and well-being in the self-employed in Ecuador. Unlike previous studies, this research takes a comprehensive approach by considering this theoretical model and the figure of the self-employed in terms of well-being. The logistic model, using cases of more than one thousand workers, generated estimated results that indicate the existence of a significant effect of physical and psychological demands at work on the balance between well-being and the management of angry clients; the speed of execution; and the complexity of the tasks. Regarding labor control, the ability to solve problems and make decisions for the company are detected as influencing factors; finally, social support is another factor influencing global well-being for the self-employed. These results show that with an effective management of the self-employed labor environment, it is possible to achieve an adequate level of workplace satisfaction

La mina de sílex del Neolítico Antiguo de Casa Montero (Madrid, España), 5350-5220 cal a. C.

We present a comprehensive and interpretative overview of the evidence recovered at the mining field of Casa Montero (Madrid, Spain). We describe the technical and social aspects of flint mining in the specific historical context of central Iberia’s Early Neolithic societies. Combination of all the evidence allows us to suggest that mining at the site was probably a generational phenomenon, where the acts of gathering in order to perform a collective action served as a basis for binding new political relations beyond each individual group. Strategic, tactical, and logistic preconditions were required for those gatherings, including the ability and capacity to convene, design, and organize an orderly set of actions such as those deployed at the flint mine. As with other Neolithic mining sites in Europe, understanding these social preconditions are important if archaeologists are to move beyond describing the formal and technical variability of the mines.Presentamos una revisión de conjunto e interpretativa de las evidencias recuperadas en la mina de sílex de Casa Montero (Madrid, España). Describimos los aspectos técnicos y sociales de la minería del sílex en el contexto histórico específico de las sociedades del Neolítico Antiguo de la Península Ibérica. La combinación de todas las evidencias recuperadas nos permite sugerir que la minería en Casa Montero fue probablemente un fenómeno generacional, donde los actos de agregación de pequeños grupos para el desarrollo de acciones colectivas sirvieron de base para establecer nuevas relaciones políticas más allá de cada grupo individual. Para ello se requirieron un conjunto de precondiciones estratégicas, tácticas y logísticas, incluyendo la habilidad y capacidad para convocar, diseñar y organizar un conjunto ordenado de acciones como las que se desarrollaron en la propia mina. Proponemos que estas precondiciones sociales son clave para ir más allá de la variabilidad formal y técnica de las minas

Efficacy and safety of direct-acting antiviral agents when combined with secukinumab

Background: The interference in the immune response induced by biological disease-modifying antirheumatic drugs (bDMARDs) increases the risk of reactivation of infections. Treatment of patients with chronic hepatitis C virus (HCV) infection and psoriasis is complex. The efficacy and safety of the new direct-acting antiviral agents (DAA) when combined with bDMARDs remain unknown. Case report: We present a case of a 44-year-old Caucasian man affected with psoriasis and HCV infection. Throughout the course of the psoriatic disease, this patient received several lines of treatment, including secukinumab, a new type of bDMARD. At the time of commencing secukinumab, new DAA agents (ledipasvir/sofosbuvir) were also initiated. At week 12 post-treatment, hepatitis C viral load was undetectable and the patient remained in remission of psoriasis. Conclusion: This case report suggests that secukinumab is a therapeutic option in patients with psoriasis, particularly in those cases with HCV infection where treatment with DAA agents is warranted

Adaptations of the Walking Corsi Test (WalCT) for 2- and 3-year-old preterm and term-born toddlers: a preliminary study

[Abstract] Introduction: Topographical memory is crucial for navigation and environmental representation. The Walking Corsi Test (WalCT) has been used to evaluate topographical memory in children from 4 years upward. The present study aims to determine whether adapted versions of the WalCT- by simplifying instructions and increasing motivation- can be adopted to test topographical memory in 2- and 3-year-old toddlers born at term and preterm. Assessing this skill in such young children is important in light of recent studies that have shown how spatial cognition underlies the development of skills in other cognitive domains as well. Methods: For this purpose, 47 toddlers (27.39 ± 4.34 months, 38.3% females), 20 born at term and 27 preterm, performed two aimed-designed versions of WalCT. Results: The results showed better performance of the term groups with increasing age and for both versions. On the other hand, performance was better in 2-year-old term toddlers vs. preterm. When rising motivation, 2-year-old preterm toddlers improve their performance but differences between both groups were still significant. The preterm group showed lower performance related to lower levels of attention. Discussion: This study provides preliminary data on the suitability of the adapted versions of WalCT in early ages and prematurity conditions.Ministerio de Ciencia e Innovación (España); PID2021-126782OA-I0

La verdadera historia de la Aspirina

From the thirties of last century, the Aspirin has been wrongly considered as a Felix Hoffmann discovering. Nevertheless, recent research has put in evidence that the true inventor of this drug has been Arthur Eichengrün. In this paper, a short history of the drug is described, as well as the political interferences on it.Desde la mitad de los años treinta del siglo pasado, se ha considerado erróneamente que la Aspirina había sido descubierta por Felix Hoffmann, sin embargo recientes estudios reconocen a Arthur Eichengrün como el autor más importante. En este artículo se describe una breve historia del fármaco y cómo las pasiones políticas la modificaron