Normas Internacionales de Información Financiera para las Pequeñas y Medianas Empresas (NIIF para Pymes) Análizar las sección 1 a la sección 4 estados de situación financiera en base a las normas internacionales de información (NIIF para Pymes) de la empresa Roma,S.A. en el periodo comprendido del 01 de enero al 31 de diciembre del 2016

En los últimos años el proceso de la elaboración y la implementación de las normas internacionales de información financiera en el mundo es irreversible, siendo un modelo contable para la preparación del estado de situación financiera y su presentación, dicha normas introducen un marco conceptual sustituyendo al sistema tradicional de los principios contables generalmente aceptados más acorde a las necesidades de información de mercados e incrementan la información que debe incluirse en los estados contables sobre contenidos actualmente opacos en el sistema tradicional. Los medios utilizados para realizar esta investigación fueron fuentes bibliográficas, páginas de internet, libros, etc. Se efectuó un caso práctico ficticio sobre la empresa Roma dando como resultado la solución al planteamiento del problema en realizar su estado de situación financiera con respecto a las normas internacionales de información financiera. En conclusión la aceptación de la NIIF para PYMES conlleva a un gran número de incidencias que se deben tener en cuenta desde el punto de vista de aplicación de criterios contables, reconocimiento, medición, clasificación, presentación e información a revelar, esto conlleva a un efecto en sus sistemas contables y sus procesos de trabajo. La adopción de las NIIF ofrece una gran oportunidad para mejorar la función financiera a través de una mayor consistencia en las políticas contables, mejorando la eficacia y logrando beneficios potenciales de mayor transparencia

A Comparative Approach to Integration and Trade Openness in the Economic Growth of the European Union and Latin America

El objetivo de esta investigación consiste en probar si la integración económica y la apertura comercial en los países de la Unión Europea (UE) y América Latina (AL), ayudaron a aliviar los desequilibrios de balanza de pagos previos. La principal contribución del trabajo descansa en el análisis comparativo entre la UE y AL en dos periodos distintos de tiempo (de acuerdo con su integración económica) utilizando la técnica de panel cointegrados de Westerlund (2007 y 2008) para probar la validez de la ley de Thirlwall. Con los resultados, se encontró que los precios relativos no influyeron de manera relevante en los periodos de integración y apertura comercial, por lo que resultó más adecuado trabajar con el multiplicador dinámico del comercio de Harrod. Es importante mencionar que, aunque el enfoque contrafactual se aplica a momentos históricos de Europa y América Latina distintos, con sus resultados se pudo concluir que la integración económica ayudó a aliviar los desequilibrios de balanza de pagos en los países europeos y la apertura comercial provocó un mayor crecimiento compatible con el equilibrio de balanza de pagos, para la mayoría de los países de América Latina.The aim of this research is to prove whether Economic Integration and Trade Openness in countries of the European Union (EU) and Latin America (LA) helped alleviate previous Balance of Payments imbalances. The main contribution of the work consists on the comparative analysis between the EU and LA in two different periods of time (according to their economic integration) using the Westerlund panel cointegration technique (2007 and 2008) to prove the validity of Thirlwalls Law. The results show that the relative prices are not relevant in periods of Economic Integration and Trade Openness, consequently it was more appropriate to work with Harrods Dynamic Trade Multiplier. It is important to mention that, although the counterfactual approach is applied to different historicalmoments in Europe and Latin America, the results showed that the Economic Integration helped alleviate the Balance of Payments imbalances in European countries and Trade Openness caused a greater growth compatible with the Balance of Payments equilibrium for most Latin American countries

Primer registro fósil del gasterópodo Cincinnatia (Hydrobiidae: Nymphophilinae) en México

Se describe el primer registro en México de conchas fósiles del gasterópodo de aguas continentales del género Cincinnatia Pilsbry, 1891, encontrados en sedimentos fluviátiles del Pleistoceno tardío en el valle de Acatita, Coahuila. La morfología y el análisis discriminante de las conchas indican que el material fósil corresponde a Cincinnatia integra (Say, 1821), una especie reciente con una distribución disjunta entre la parte oriental de los EUA y sur de Canadá y un área pequena˜ en la cuenca del río Pánuco, San Luís Potosí, México. Los nuevos hallazgos marcan el límite más occidental de la distribución original del género Cincinnatia y sugieren una conexión entre ambas áreas norte-sur en la extensión original de C. integra, hoy separadas, según registros, por más de 700 km, desde el Pleistoceno tardío hasta tiempos subrecientes. Considerando que el norte de México es hasta la fecha una región poco muestreada con referencia a los miembros de la familia Hydrobiidae, existe una alta probabilidad de hallazgos de poblaciones vivas de Cincinnatia en las cuencas altas de esta región así como en sitios acuáticos de la parte norte de los estados de Coahuila, Nuevo León y Tamaulipas. ABSTRAC The first record of fossil shells of the freshwater gastropod genus Cincinnatia Pilsbry, 1891 found in fluvial sediments of the late Pleistocene in the Acatita Valley, Coahuila, Mexico, is described. Morphology and discriminant analysisindicate that the fossil material correspond to Cincinnatia integra (Say, 1821), an extant species with a disjunct distribution between the eastern part of United States of America and southern Canada and a small area near Pánuco River, San Luis Potosí, Mexico. The new findings mark the westernmost limit of the original distribution of Cincinnatia and suggest a north-south connection between both areas in the original extension of C. integra, today separated according to the records by more than 700 km, since the late Pleistocene to sub-recent times. Considering that northern Mexico to date is under-sampled for the Hydrobiidae, there is a high probability of finding live populations of Cincinnatia in this region and in other aquatic habitats in the northern part of the states of Coahuila, Nuevo León, and Tamaulipas

Cumprimento do checklist de segurança para cirurgia em hospital do Santander. Um estudo transversal

  Introduction: Patient safety constitutes a priority in health care, being the surgical safety checklist one of the strategies implemented by the WHO. The objective was to determine the level of compliance in the application of the surgical safety checklist in surgical room personnel of a public institution. Materials and Methods: Cross-sectional study in 45 members of the surgical team in a hospital, in which compliance to the WHO checklist was evaluated during July and August 2018. Results: Overall compliance was 13.3% (n=6), with the pre-anesthesia phase reaching the highest level (55.6%, n=25). The highest compliance was recorded by the surgical instrumentation staff (100%, n=8), while the lowest by the nursing staff (25%, n=3), with statistically significant differences (p=0.005). Additionally, a correlation was observed between years of work in the service and compliance in the transfer phase (rho= -0.30, p=0.048). Discussion: Overall compliance was low, which corroborates the stated hypothesis and is similar to other studies described in the literature. Conclusions: The overall compliance to the checklist was very low, with differential behaviors as the surgical instrument technicians showed the highest compliance and the nursing staff the lowest. The antibiotic prophylaxis item was the least compliant, while the pre-anesthesia phase was the most compliant. How to cite this article: Sepúlveda Plata Martha Cecilia. López Romero Luis Alberto.  González Sandra Beatriz. Cumplimiento de la lista de verificación de seguridad de la cirugía en un hospital de Santander. Un estudio de corte trasversal. Revista Cuidarte. 2021;12(3):e2122. http://dx.doi.org/10.15649/cuidarte.2122    Introducción: La seguridad del paciente constituye una prioridad en la atención en salud, siendo la lista de verificación para la seguridad quirúrgica una de las estrategias implementadas por la OMS. El objetivo fue determinar el nivel de cumplimiento en la aplicación de la lista de verificación de seguridad de la cirugía en personal de sala quirúrgica de una institución pública. Materiales y Métodos: Estudio de corte transversal en 45 miembros del equipo quirúrgico de un hospital, en los cuales se evaluó el cumplimiento a la lista de chequeo de la OMS durante el mes de julio y agosto del año 2018. Resultados: El cumplimiento global fue del 13.3% (n=6), siendo la fase previa a la anestesia la que alcanzó el mayor nivel (55.6%, n=25). El mayor cumplimiento lo registró el personal de instrumentación quirúrgica (100%, n=8), mientras el más bajo el personal de enfermería (25%, n=3), con diferencias estadísticamente significativas (p=0.005). Adicionalmente, se observó una correlación entre los años de trabajo en el servicio y el cumplimiento en fase de transferencia (rho= -0.30, p=0.048). Discusión: El cumplimiento general fue bajo, lo cual corrobora la hipótesis planteada y resulta similar a otros estudios descritos en la literatura. Conclusiones: El cumplimiento general a la lista de chequeo fue muy bajo, con comportamientos diferenciales al ser las instrumentadoras quirúrgicas las que presentaron mayor cumplimiento y el personal de enfermería el menor. El ítem de profilaxis antibiótica el de menor cumplimiento, mientras que la fase previa a la anestesia la de mayor nivel. Como citar este artículo: Sepúlveda Plata Martha Cecilia. López Romero Luis Alberto.  González Sandra Beatriz. Cumplimiento de la lista de verificación de seguridad de la cirugía en un hospital de Santander. Un estudio de corte trasversal. Revista Cuidarte. 2021;12(3):e2122. http://dx.doi.org/10.15649/cuidarte.2122 Introdução: A segurança do paciente é prioridade na assistência à saúde, sendo o checklist de segurança cirúrgica uma das estratégias implantadas pela OMS. O objetivo foi determinar o nível de conformidade na aplicação da lista de verificação de segurança cirúrgica na equipe de centro cirúrgico de uma instituição pública. Materiais  e  métodos: Estudo transversal em 45 membros da equipe cirúrgica de um hospital, no qual foi avaliada a conformidade com o checklist da OMS durante os meses de julho e agosto de 2018. Resultados: A adesão geral foi de 13,3%(n=6), sendo a fase anterior à anestesia a que atingiu o nível mais alto (55,6%, n=25). A maior conformidade foi registrada pela equipe de instrumentação cirúrgica (100%, n=8), enquanto a menor foi pela equipe de enfermagem (25%, n=3), com diferenças estatisticamente significativas (p=0,005). Além disso, foi observada correlação entre anos de trabalho no serviço e adesão na fase de transferência (rho = -0,30, p=0,048).Discussão: A adesão geral foi baixa, o que corrobora a hipótese levantada e é semelhante a outros estudos descritos na literatura. Conclusões: O cumprimento geral do checklist foi muito baixo, com comportamentos diferenciados, visto que a instrumentação cirúrgica foi a que mais aderiu e a equipe de enfermagem menos. A profilaxia antibiótica item a de menor complacência, enquanto a fase pré-anestésica a de maior grau. Como citar este artigo: Sepúlveda Plata Martha Cecilia. López Romero Luis Alberto.  González Sandra Beatriz. Cumplimiento de la lista de verificación de seguridad de la cirugía en un hospital de Santander. Un estudio de corte trasversal. Revista Cuidarte. 2021;12(3):e2122. http://dx.doi.org/10.15649/cuidarte.2122&nbsp

Effects of addition of exogenous fibrolytic enzymes on digestibility and milk and meat production: A systematic review

El articulo esta publicado en una revista de Open accessExogenous fibrolytic enzymes (EFE) added to the ruminant diet can increase fiber digestibility and production efficiency. A systematic review was conducted to understand the interactions between EFE and diet on digestibility and animal performance. The database included variables from 384 experiments with EFE and 264 controls from 85 papers published since 2000 (classification criteria: 1) type of study (in vitro, in situ, in vivo), 2) type of ruminants (sheep, Buffaloes, goats, beef and dairy cattle), 3) primary EFE activity (Cellulases (Cel) or Xylanases (Xyl)), 4) forage proportion (FP), 5) type of plant (TP: legumes or grasses), 6) number of ingredients in diets, and 7) application time (AT)). In over of 52.85% of cases, EFE improved the degradability of dry matter (DMD), neutral and acid detergent fiber (NDFD and ADFD), in vitro gas production (GP), volatile fatty acids (VFA), the acetate: propionate ratio (A:P ratio), protein and fat milk, milk yield and average daily gain (ADG) (by 7.78–21.85%). Cel improved organic matter degradability (OMD), GP, VFA, milk yield, and milk protein and fat content. EFE in FP≥40% diets enhanced the ADG, and in grass-based diets increased the dry matter intake (DMI). The AT of EFE affected the DMD, NDFD, and ADFD. Significant correlations were found between the improvements of NDFD or ADFD with DMD (r>0.59), milk yield (r=0.64), and ADG (r=0.59). In conclusion, many factors interact with EFE supplementation effects, but EFE consistently enhanced the DMD, NDFD, and ADFD of ruminant diets, which are related to improvements in productive performance

Efficacy of Manual Therapy on Facilitatory Nociception and Endogenous Pain Modulation in Older Adults with Knee Osteoarthritis: A Case Series.

Background: manual therapy (MT) has been shown to have positive effects in patients with osteoarthritis (OA)-related pain, and its use in clinical settings is recommended. However, the mechanisms of action for how these positive effects occur are not yet well understood. The aim of the present study was to investigate the influence of MT treatment on facilitatory nociception and endogenous pain modulation in patients with knee OA related pain. Methods: Twenty-eight patients with knee OA were included in this study. Pain intensity using the numerical pain rating scale (NPRS), temporal summation (TS), conditioned pain modulation (CPM), and local (knee) and distant (elbow) hyperalgesia through the pressure pain threshold (PPT), were assessed to evaluate the pain modulatory system. Patients underwent four sessions of MT treatments within 3 weeks and were evaluated at the baseline, after the first session and after the fourth session. Results: the MT treatment reduced knee pain after the first session (p = 0.03) and after the fourth session (p = 0.04). TS decreased significantly after the fourth session of MT (p = 0.02), while a significant increase in the CPM assessment was detected after the fourth session (p = 0.05). No significant changes in the PPT over the knee and elbow were found in the follow-ups. Conclusions: The results from our study suggest that MT might be an effective and safe method for improving pain and for decreasing temporal summation.post-print502 K

Influence of dietary fiber upon in vitro microbial cecal fermentation in mexican hairless and mexican cuino pigs

The objective of the present study was to evaluate and compare the in vitro cecal fermentation (by the gas production technique), in Mexican hairless pig (MHP) and Mexican cuino pig (MCP), adding cellulose or starch as substrates (0, 100, 200, 300 and 400 mg/g DM). 12 pigs were slaughtered (BW= 104±0.5 kg), six of each genotype were collected from the cecal contents and there was a pool for every two pigs in each genotype, and thereafter, for each substrate (cellulose or starch) in its different concentration, three flasks were incubated with inoculum for each pool and made three series of incubation. The experimental design use the effect of genotype, substrate and concentration of the substrate added on the variables of in vitro fermentation. The averages of the data were compared by Tukey's method. In vitro gas production was higher (P<0.05) (mL/g DM) for MHP (206.8) vs MCP (180.2). The degradation fractional rate rhythm (b, 0.094 and c, -0.0127) and lag time (1.79) of the MHP was higher than MCP (b, 0.074; c -0.102) and lag time (1.26); with the addition of carbohydrates as substrates, in vitro gas production of potato starch was higher (P<0.05) than cellulose (238.3 vs 148.7 mL/g DM); the fractions b, c and lag time, there were differences (P<0.05) between substrates. The increasing addition of cellulose or starch had a lineal effect (P<0.05) with the gas production, level cero mg (133.46) to 400 mg of substrate (263.16 mL/g DM). MHP had a higher cecal fermentation than MCP, being higher the gas production at 9 and 12 h, there was higher gas production (cecal fermentation) when added starch as substrate

Detección de los niveles de madurez de la gestión del conocimiento en el aprendizaje de un curso de programación de ordenadores

La presente investigación tiene como objeto determinar cuál es el nivel de madurez de la gestión del conocimiento de un estudiante, mismo que puede ser inicial, conciencia, definido, gestionado u optimizado, basados estos en el Modelo llamado General Knowledge Management Maturity Model (GKMMM) y que inciden en el aprendizaje de un curso introductorio de programación de ordenadores, de las carreras de Ingeniería en Computación, Ingeniería Informática, Ingeniería Biomédica, Ingeniería Electrónica e Ingeniería Civil de los ciclos escolares 2020A y 2020B, para lo cual se implementó y aplicó una encuesta a alumnos, cuyos datos se analizaron e interpretaron de forma automatizada con un sistema diseñado para este fin y que fue denominado "Sistema de Detección de Madurez para Aprender Programación".The present research aims to determine what is maturity level of astudent's knowledge management, which can be initial, repeatable, defined, managed or optimizing, based on the Model called General Knowledge Management Maturity Model (GKMMM) and that affect the learning of an introductory course in computer programming,of the careers of Computer Engineering, Informatics, Biomedical Engineering, Electronic Engineering and Civil Engineering of the school cycles 2020A and 2020B, for which a survey of students, whose data were analyzed and interpreted in an automated way with a system designed for this purpose and which was called "System of Detection of Maturity to Learn Programming"

Potential effects of delphinidin-3-O-sambubioside and cyanidin-3-O-sambubioside of Hibiscus sabdariffa L. on ruminant meat and milk quality

El articulo esta publicado en una revista de Open accessThe objective was to review the potential effects of adding anthocyanin delphinidin-3-O-sambubioside (DOS) and cyanidin-3-O-sambubioside (COS) of HS in animal diets. One hundred and four scientific articles published before 2021 in clinics, pharmacology, nutrition, and animal production were included. The grains/concentrate, metabolic exigency, and caloric stress contribute to increasing the reactive oxygen species (ROS). COS and DOS have antioxidant, antibacterial, antiviral, and anthelmintic activities. In the rumen, anthocyanin might obtain interactions and/or synergisms with substrates, microorganisms, and enzymes which could affect the fiber degradability and decrease potential methane (CH4) emissions; since anthocyanin interferes with ruminal fatty acids biohydrogenation (BH), they can increase the n-3 and n-6 polyunsaturated fatty acids (PUFA), linoleic acid (LA), and conjugated linoleic acid (CLA) in milk and meat, as well as improving their quality. Anthocyanins reduce plasma oxidation and can be deposited in milk and meat, increasing antioxidant activities. Therefore, the reduction of the oxidation of fats and proteins improves shelf-life. Although studies in ruminants are required, COS and DOS act as inhibitors of the angiotensin-converting enzyme (ACEi) and rennin expression, regulating the homeostatic control and possibly the milk yield and body weight. By-products of HS contain polyphenols as calyces with positive effects on the average daily gain and fat meat quality