Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA

Prior literature studying railway accounting during the nineteenth and twentieth centuries defends the thesis of lack of reliability of accounting figures. This prior research, which mainly studies the cases of the United Kingdom and the United States, offers mixed views on the causes, or simply accepts this thesis without providing conclusive evidence, as is the case of historical research in Spain. We provide novel evidence on the quality of railway accounting and contribute to this prior debate by (1) analysing the accounting for two material accruals: depreciation and prior period adjustments; (2) studying the persistence of earnings and its components, and (3) analysing how accrual accounting affects persistence. These analyses are conducted for the period 1856-1939 for the two major Spanish railway companies (MZA and NORTE). The reported evidence suggests that earnings are highly persistent. However, we show that there are significant differences across firms and that these differences are particularly obvious when analysing the adjustments for prior period earnings. Overall, our evidence does not support the thesis that accounting was underdeveloped, but rather, that managerial accounting choices lowered accounting quality.We acknowledge financial assistance from the Spanish Ministry of Science and Innovation (Ministerio de Ciencia e Innovacion) (ECO2013-48328, ECO2016-77579). CAM (H2015/HUM-3353), the Catedra UAM-Auditores Madrid, Spanish Railway Foundation, and 6th ed. AECA Research Grants (2015-2016)

Aprendizaje de la Microbiología a través de los medios de comunicación

Memoria ID-0031. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2015-2016

Uso de teléfonos móviles/pulsadores en el aprendizaje interactivo de la Microbiología

Memoria ID-0041. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2017-2018

Factores de riesgo para desarrollar diabetes gestacional en embarazadas mayores de 20 semanas inscritas en control prenatal en la unidad comunitaria de salud familiar del cantón Tecomatal, San Miguel y Sensembra, Morazán en el periodo de Junio a Agosto de 2014

Una de las principales atenciones brindadas por el primer nivel de salud de nuestro país, son las referentes a mujeres gestantes donde predominan los controles prenatales. Es de interés investigar los factores de riesgo para desarrollar diabetes gestacional en embarazadas mayores de 20 semanas inscritas en control prenatal en la unidad comunitaria de salud familiar del Cantón Tecomatal de San Miguel y Sensembra Morazán en el periodo de Junio - Agosto del 2014, el objetivo general de este estudio fue Investigar los factores de riesgo para desarrollar diabetes gestacional en mujeres que consultan en esta área, determinar y jerarquizar cuales fueron los factores de riesgo para desarrollar diabetes gestacional que estaban presentes en la población de estudio, calcular el índice de masa corporal de todas las gestantes en estudio y realizar test de O ‘Sullivan a todas las mujeres que presentaron glicemia en ayuna igual o mayor a 105 mg/dl y en aquellos que presentaron factores de riesgo. A nivel mundial una de las patologías más temidas es la diabetes gestacional, por su difícil manejo, complicaciones materno fetales y los altos costos públicos que se tienen en casos críticos por mal manejo, los factores de riesgo para desarrollar esta patología presentan mayor incidencia en los países en vía de desarrollo, pero que su oportuna detección ayuda a la prevención, un manejo integral de la paciente y disminución de las complicaciones. Fue una investigación descriptiva, transversal, prospectiva y documental. Los resultados son un exhaustivo tamizaje para diabetes gestacional en las usuarias en control prenatal detectando todos los factores de riesgo que presenten. Con los resultados de esta investigación se concluyó que las pacientes en estudio un 56.5% presentaron factores de riesgo predisponentes para Diabetes Gestacional y se jerarquizo en orden de frecuencia, además la falta de realización del test de O’Sullivan limita un diagnóstico temprano

Adopta un microorganismo

Memoria ID-24 Ayudas de la Universidad de Salamanca para la innovación docente, curso 2020-2021

Eosinophils in the Gastrointestinal Tract: Key Contributors to Neuro-Immune Crosstalk and Potential Implications in Disorders of Brain-Gut Interaction

Disorders of brain-gut interaction; Intestinal eosinophils; Neuro-immune interactionTrastorns de la interacció cervell-intestí; Eosinòfils intestinals; Interacció neuroimmuneTrastornos de la interacción cerebro-intestino; Eosinófilos intestinales; Interacción neuroinmuneEosinophils are innate immune granulocytes actively involved in defensive responses and in local and systemic inflammatory processes. Beyond these effector roles, eosinophils are fundamental to maintaining homeostasis in the tissues they reside. Gastrointestinal eosinophils modulate barrier function and mucosal immunity and promote tissue development through their direct communication with almost every cellular component. This is possible thanks to the variety of receptors they express and the bioactive molecules they store and release, including cytotoxic proteins, cytokines, growth factors, and neuropeptides and neurotrophines. A growing body of evidence points to the eosinophil as a key neuro-immune player in the regulation of gastrointestinal function, with potential implications in pathophysiological processes. Eosinophil–neuron interactions are facilitated by chemotaxis and adhesion molecules, and the mediators released may have excitatory or inhibitory effects on each cell type, with physiological consequences dependent on the type of innervation involved. Of special interest are the disorders of the brain–gut interaction (DBGIs), mainly functional dyspepsia (FD) and irritable bowel syndrome (IBS), in which mucosal eosinophilia and eosinophil activation have been identified. In this review, we summarize the main roles of gastrointestinal eosinophils in supporting gut homeostasis and the evidence available on eosinophil–neuron interactions to bring new insights that support the fundamental role of this neuro-immune crosstalk in maintaining gut health and contributing to the pathophysiology of DBGIs.This study was funded in part by the Fondo Europeo de Desarrollo Regional (FEDER), the Fondo de Investigación Sanitaria, the Centro de Investigación Biomédica en Red de Enfermedades Hepáticas y Digestivas (CIBEREHD), the Instituto de Salud Carlos III, Subdirección General de Investigación Sanitaria, and the Ministerio de Economía y Competitividad: FI12/00254 (E.S-R.), CD15/00010 (B.K.R.-J.), FI20/00256 (M.A-B.), PI19/01643 (B.L.), PI17/0190 (J.S.), CP18/00116 (C.M), CPII16/00031 and PI19/01643 (M.V.), CIBEREHD CB06/04/0021 (J.S., R.F., M.V.)

Compressive optic neuropathies

La pérdida de visión es un síntoma neurológico frecuente referido por los pacientes en la práctica clínica diaria. El diagnóstico de una neuropatía óptica se alcanza a través de la historia clínica, exploración neuroftalmológica y pruebas complementarias. El objetivo de este artículo es revisar las etiologías de las neuropatías ópticas de causa compresiva a través de 2 casos originales. El diagnóstico se apoya fundamentalmente en la RM de cráneo y la intervención precoz mejora el pronóstico de la función visual.Visual loss is a common symptom in clinical neurology. Often the general diagnosis for an optic neuropathy can be established on the basis of clinical history, neurophtalmologic examination and complementary studies. This article presents a review of the etiology of the compressive optic neuropathies through 2 original cases. Diagnosis is based on MRI. An appropriate intervention improves the prognosis of visual function

Búsqueda de microorganismos productores de nuevos antibióticos mediante una estrategia de aprendizaje-servicio (ApS)

Memoria ID-143. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2018-2019

Blastocystis sp. Carriage and Irritable Bowel Syndrome: Is the Association Already Established?

Blastocystis sp.; Irritable bowel syndrome; PathogenesisBlastocystis sp.; Síndrome de l'intestí irritable; PatogènesiBlastocystis sp.; Síndrome del intestino irritable; PatogénesisBackground: The aim of the present study is to describe the occurrence of Blastocystis sp. detection among asymptomatic subjects and patients with irritable bowel syndrome in order to evaluate the potential association between irritable bowel syndrome and the parasitic infection. Methods: Cross-sectional study where adult patients with irritable bowel syndrome diagnosed according to Rome IV criteria were included. A control group was formed by asymptomatic subjects older than 18 years. Exclusion criteria were: immunosuppressive condition or having received any drug with demonstrated activity against Blastocystis sp. within the last 6 months before study inclusion. Epidemiological and clinical information was collected from all included participants. Two stool samples were obtained from all participants: one sample for microscopic examination and one sample for Blastocystis sp. PCR detection. Blastocystis sp. infection was defined by the positivity of any of the diagnostic techniques. Results: Seventy-two participants were included (36 asymptomatic subjects and 36 patients with irritable bowel syndrome). Thirty-five (48.6%) were men, and median age of participants was 34 (IQR 29–49) years. The overall rate of Blastocystis sp. carriage was 27.8% (20/72). The prevalence assessed through microscopic examination was 22.2% (16/72), while the prevalence measured by PCR was 15.3% (11/72). When comparing the presence of Blastocystis sp. between asymptomatic subjects and IBS patients, we did not find any statistically significant difference (36.1% vs. 19.4% respectively, p = 0.114). Conclusions: regarding the occurrence of Blastocystis sp., no differences were found between asymptomatic participants and patients with irritable bowel disease irrespective of the diagnostic technique performed.This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors