Методичні засади організації системи стратегічного управлінського обліку

In the article discussed the theoretical foundations of strategic management accounting as one of the components of enterprise management system. The looks of foreign and home scientists were analyzed in relation to determination of essence of strategic management accounting, identified his subject and how to display objects, tasks, functions and principles.В умовах посилення інтеграційних процесів в Україні особливого значення для забезпечення конкурентоспроможності вітчизняних підприємств набуває впровадження системи стратегічного управлінського обліку, який би використовуючи зовнішню і внутрішню інформацію і забезпечував потреби аналізу діяльності з урахуванням довгострокових цілей. Досить важливого значення набувають підходи, методи, принципи побудови системи стратегічного управлінського обліку на підприємстві, особливості яких розглянуто у статті

Mejoramiento de la educación médica en la Universidad Nacional de Cuyo

La Universidad Nacional de Cuyo, después de un proceso de autoevaluación en 1994-95, realizó un cambio curricular muy importante en su carrera de medicina, que se inició en el ciclo lectivo 1997. Los principios que guiaron el nuevo diseño curricular fueron: Enfoque científico-antropológico-social, Integración, Significación, Flexibilización, Protagonismo en el aprendizaje y Evaluación continua. El curriculum incluye: Cursos Biomédicos intensivos, integrados por varias disciplinas y trabajado con la metodología de Aprendizaje Basado Sobre Problemas; Cursos Longitudinales de formación humanística; Rotaciones Clínicas intensivas y un año de Práctica Final Obligatoria en internación, atención ambulatoria y emergencias.Fil: Reta de de Rosas, A. M.. Universidad Nacional de Cuyo. Facultad de Ciencias Médica

“Mejoramiento de la educación médica en la Universidad Nacional de Cuyo”

La Universidad Nacional de Cuyo, después de un proceso de autoevaluación en 1994-95, realizó un cambio curricular muy importante en su carrera de medicina, que se inició en el ciclo lectivo 1997. Los principios que guiaron el nuevo diseño curricular fueron: Enfoque científico-antropológico-social, Integración, Significación, Flexibilización, Protagonismo en el aprendizaje y Evaluación continua. El curriculum incluye: Cursos Biomédicos intensivos, integrados por varias disciplinas y trabajado con la metodología de Aprendizaje Basado Sobre Problemas; Cursos Longitudinales de formación humanística; Rotaciones Clínicas intensivas y un año de Práctica Final Obligatoria en internación, atención ambulatoria y emergencias. La mayor parte del tiempo de clases se trabaja en grupos pequeños de alumnos y hasta en una relación docente/alumno = 1/1, sin haber aumentado la planta de personal docente. El Plan de Estudios incluye dos Pruebas Globales: una al finalizar el ciclo básico de tres años –sin aprobar la cual, el alumno no puede ingresar al ciclo clínico- y otra al finalizar el ciclo clínico, cuya aprobación es indispensable para obtener el diploma. El rendimiento de los alumnos en el nuevo curriculum es superior (diferencias altamente significativas) al que se observaba en el tradicional, dado que un muy alto porcentaje de alumnos comienza cada año de la carrera habiendo aprobado todas las asignaturas del año anterior. En marzo de 2003 han recibido su diploma de Médico los primeros 46 egresados del nuevo Plan de Estudios (37,40 % de los ingresantes en 1997). De los restantes, el 28,45 % rendirán la Prueba Global final el próximo octubre, cuando sumarán un 65,85 % los estudiantes graduados durante el año siguiente a la finalización teórica de la carrera. Estas cifras reducen el desgranamiento de la cohorte a un 34,15 % y mejoran por amplio margen las cifras de duración real de la carrera, desgranamiento y deserción, obtenidas durante la autoevaluación de 1994-95. Por otra parte, las Pruebas Globales son instancias integradoras, que evalúan las estructuras de conocimiento, trabajadas en redes, a través de la necesidad de recuperar la información y aplicarla a la solución de casos clínicos complejos. Además, la Prueba Global de Ciclo Clínico incluye una instancia oral estructurada con pacientes estandarizados, que evalúa las habilidades clínicas, actitudes y destrezas de los alumnos. De modo que estas pruebas son, además, garantía de calidad de los futuros médicos

Social Anxiety Disorder Among Undergraduate Students of Hawassa University, College of Medicine and Health Sciences, Ethiopia.

Introduction:Social anxiety disorder (SAD), also called social phobia, is an uncontrollable fear of social situations, which involve fear of observation or making contact with strangers. So, helping individuals with social anxiety, which is among the factors affecting mental health, can significantly influence a students' mental health and prevent other problems. Objective:The study aimed at assessing the magnitude of SAD and its determinants among undergraduate students of Hawassa University, College of Medicine and Health Sciences. Methods:An institution based cross-sectional study was conducted from April 1 to May 30, 2018, in Hawassa University, College of Medicine and Health Sciences. We selected participants by a stratified random sampling method, and we collected data independently from each stratum (department) using a 17 item self-rating Social Phobia Inventory (SPIN) scale to assess SAD. We performed multiple logistic regression analysis to find factors associated with SAD. Results:Out of 304 students, 293 completed the questionnaire, with a response rate of 96.3%. The mean age of the participants was 22.13 years with a standard deviation of ± 2.176, and 172 (58.7%) were males. The prevalence of SAD was 32.8%. Family history of mental illness (AOR=4.72, 95% CI (1.25, 17.74)), being a 3rd-year student (AOR=0.178, 95% CI (0.055, 0.57)) and being a 4th year student (AOR=0.15, 95% CI (0.049, 0.49)) were significantly associated with SAD. Conclusion:This study showed a high prevalence of SAD among medicine and health science students of Hawassa University. Therefore, the Ethiopian Ministry of Higher Education and university officials need to draw up a plan to reduce social phobia

TECHNOLOGICAL ASPECTS OF RYE CULTIVATED IN THE CONDITIONS OF SANDY SOILS IN SOUTHERN OLTENIA

Rye (Secale cereale L.) is an important crop in Europe, where it occupies about 90% of the world's area cultivated with this cereal (FAOSTAT, 2018), mainly in the countries of Central and Eastern Europe. The main research highlights the mechanisms of adaptation of rye culture to climate change, aimed at identifying genotypes that have a good behavior in culture under conditions of abiotic (thermohydric) and biotic stress (pathogens and pests) in order of restoring the production capacity and protection of agroecosystems in the area of sandy soils by promoting in culture some genotypes tolerant to thermohydric stress. In the two experimented years of 2020 and 2021 the obtained results prove the new genotypes promoted on the market had a higher capacity of production than the Control (Suceveana variety), with an average yield of over 4555 kg/ha registered at Serafino genotype in the conditions of a sandy soil with a low natural fertility, poorly supplied with total nitrogen (0.05-0.07%). In average, during the tested years, the attack frequencies of pests manifested in the comparative rye culture, as well as the attack intensities did not show significant differences from one variety to another, significant differences compared to the control variety (Suceveana) being observed only in the case of Serafino variety.

Development of an ionic liquid-based dispersive liquid-liquid microextraction method for the determination of nifurtimox and benznidazole in human plasma

Dispersive ionic liquid-liquid microextraction combined with liquid chromatography and UV detection was used for the determination of two antichagasic drugs in human plasma: nifurtimox and benznidazole. The effects of experimental parameters on extraction efficiency - the type and volume of ionic liquid and disperser solvent, pH, nature and concentration of salt, and the time for centrifugation and extraction - were investigated and optimized. Matrix effects were detected and thus the standard addition method was used for quantification. This microextraction procedure yielded significant improvements over those previously reported in the literature and has several advantages, including high inter-day reproducibility (relative standard deviation=1.02% and 3.66% for nifurtimox and benznidazole, respectively), extremely low detection limits (15.7 ng mL-1 and 26.5 ng mL-1 for nifurtimox and benznidazole, respectively), and minimal amounts of sample and extraction solvent required. Recoveries were high (98.0% and 79.8% for nifurtimox and benznidazole, respectively). The proposed methodology offers the advantage of highly satisfactory performance in addition to being inexpensive, simple, and fast in the extraction and preconcentration of these antichagasic drugs from human-plasma samples, with these characteristics being consistent with the practicability requirements in current clinical research or within the context of therapeutic monitoring. © 2013 Elsevier B.V

Abundancia de perros en situación de calle y su relación con factores ambientales en Río Cuarto (Córdoba, Argentina)

El presente estudio propuso estimar la población canina callejera de Río Cuarto y establecer relaciones con factores ambientales que expliquen la distribución de los individuos. Se realizó un muestreo zonificando la ciudad y, a través de transectas, se contabilizaron los perros en situación de calle y se registraron variables referidas a características de los individuos y del ambiente. Se estimó la abundancia poblacional y los datos obtenidos fueron comparados entre sector y sexo a través de ANOVA y test de Tukey. Para establecer la relación entre la abundancia y las características ambientales, se aplicaron análisis de agrupamientos y modelos lineales generalizados. La población estimada fue de 5.558 perros y las diferencias de dicha abundancia entre sectores y sexos fueron significativas estadísticamente. Además, los resultados sugieren que no existe una dinámica poblacional propia, y que las variables ambientales tendrían importancia en la distribución de los individuos, por lo que alterar el acceso a determinados recursos podría impactar en la població

Assessment of Handling Practices, Utilization and Concentration of Iodine in Iodized Salt at Wondo Genet town, Southern Ethiopia: A Crossectional Study

Iodine deficiency is severe public health problem in Ethiopia. One out of every 1000 population is mentally handicapped due to a congenital thyroid deficiency, and about 50,000 prenatal deaths are occurring annually due to iodine deficiency disorders.nbsp Even though the problem is serious, there were no adequate researches conducted. Therefore, this study focuses on assessment of handling practices of iodized salt and the amount of iodine concentration retained in iodized salts at households and retailers level in Wondo Genet town. The objective of this study was to assess handling practices and concentration of iodine across iodized salt consumption in retailers and households level. Two hundred ninety four households and seventh six retailers were selected by systematic random sampling method for survey using questionnaire and rapid test kit method was used to measure iodine concentration of salt used by the households. The result of this study indicated that iodized salt coverage was found to be 100 % at households and retailers level. Iodine level in the salt examined by iodometric titration, in this study was 4.4 to 70.9 ppm. This indicates the need for further improvement of handling practices of iodized salt. Iodine level in the salt examined by iodometric titration in this study was 60.54% of households and 65.79% retailers salt samples had 15 ndash 40 ppm iodine concentration. This shows that in the iodized salt there is no adequate iodine content in accordance with the nbsprecommendation. Majority of the households 37.4% add iodized salt half way during boiling of the food/coffee. Although the coverage of iodized salt in the study area was high but availability of adequate iodized salt at household level was low as compared to the WHO recommendation.There for this shows that handling practice of iodized salt at the household and retailer level and utilization practice at the household level is poor

Assessment of Handling Practices, Utilization and Concentration of Iodine in Iodized Salt at Wondo Genet town, Southern Ethiopia: A Crossectional Study

Iodine deficiency is severe public health problem in Ethiopia. One out of every 1000 population is mentally handicapped due to a congenital thyroid deficiency, and about 50,000 prenatal deaths are occurring annually due to iodine deficiency disorders.nbsp Even though the problem is serious, there were no adequate researches conducted. Therefore, this study focuses on assessment of handling practices of iodized salt and the amount of iodine concentration retained in iodized salts at households and retailers level in Wondo Genet town. The objective of this study was to assess handling practices and concentration of iodine across iodized salt consumption in retailers and households level. Two hundred ninety four households and seventh six retailers were selected by systematic random sampling method for survey using questionnaire and rapid test kit method was used to measure iodine concentration of salt used by the households. The result of this study indicated that iodized salt coverage was found to be 100 % at households and retailers level. Iodine level in the salt examined by iodometric titration, in this study was 4.4 to 70.9 ppm. This indicates the need for further improvement of handling practices of iodized salt. Iodine level in the salt examined by iodometric titration in this study was 60.54% of households and 65.79% retailers salt samples had 15 ndash 40 ppm iodine concentration. This shows that in the iodized salt there is no adequate iodine content in accordance with the nbsprecommendation. Majority of the households 37.4% add iodized salt half way during boiling of the food/coffee. Although the coverage of iodized salt in the study area was high but availability of adequate iodized salt at household level was low as compared to the WHO recommendation.There for this shows that handling practice of iodized salt at the household and retailer level and utilization practice at the household level is poor

Interaction of eddies and mean zonal flow on Jupiter as inferred from Voyager 1 and 2 images

Voyager 1 and 2 narrow-angle frames were used to obtain displacements of features at resolutions of 130 km over time intervals of 1 Jovian rotation. The zonal velocity ū was constant to 1.5% during the 4 months between the Voyager 1 and 2 encounters. The latitudes of the zonal jet maxima (extrema of ū) are the same as inferred from earth-based observations extending over the past 80 years. The curvature of the velocity profile d²ū/dy² varies with latitudinal coordinate y in the range from −3β to +2β, where β is the planetary vorticity gradient. The barotropic stability criterion is violated at about 10 latitudes between ±60°. The eddy momentum flux variation with latitude (u'ν')(overbar) is positively correlated with dū/dy for both Voyager 1 and 2 data. The rate of conversion {K'K(overbar)} of eddy kinetic energy into zonal mean kinetic energy is in the range 1.5–3.0 Wm^(−2), for a layer 2.5 bar deep. The time constant for resupply of zonal mean kinetic energy by eddies is in the range 2–4 months, less than the interval between Voyager encounters. The rate of energy conversion is more than 10% of the total infrared heat flux for Jupiter, in contrast with earth where it is only 0.1% of the infrared heat flux. This hundred-fold difference suggests that the thermomechanical energy cycles are very different on the two planets