26 research outputs found

    Incidencia de un sistema de control interno financiero en la gestión de las cuentas por cobrar del Centro Educativo de Aplicación Juan Pablo II, Trujillo, 2017

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    La presente investigación tuvo como objeto de estudio determinar la incidencia de la aplicación de un sistema de control interno financiero en la gestión de las cuentas por cobrar del Centro Educativo de Aplicación “Juan Pablo II”, año 2017. Así mismo, se empleó un diseño de contrastación explicativa cuasi experimental, para probar la existencia de una relación causal entre las dos variables de estudio que son: el control interno financiero y la gestión de las cuentas por cobrar; por su finalidad es aplicativa. Se utilizó la guía de observación para obtener directamente los datos de la realidad existente y la ficha de registro de datos como instrumento de investigación documental que permite registrar los datos significativos del CEA “Juan Pablo II”. Se identificó que la deficiencia del sistema de control interno en la gestión de las cuentas por cobrar, ha causado un alto índice de morosidad, debido a políticas de cobranza no efectivas para la realización del cobro de las deudas; así mismo, un control poco eficiente. El análisis que se realizó en el centro educativo, se muestra que el área de las cuentas por cobrar no tenía un control eficiente en la gestión de sus operaciones y esto se ve reflejado en el índice de morosidad que se muestra. Los resultados obtenidos permiten evidenciar que la aplicación de un adecuado sistema de control interno financiero tendrá una incidencia positiva en la mejora de la gestión de las cuentas por cobrar del Centro Educativo de Aplicación “Juan Pablo II”, Trujillo, 2017. En conclusión, se realizó la propuesta de la aplicación de un adecuado sistema de control interno ejecutando los lineamientos adecuados para el manejo de las cuentas por cobrar en el centro educativo, esto impactó positivamente porque permite suministrar información de los procedimientos involucrados en el registro y control de las cuentas por cobrar, que se entrelazan entre las distintas áreas que conforman la institución y centralizan el cobro en las cuentas por cobrar.The present investigation had as object of study to determine the incidence of the application of a system of internal financial control in the management of accounts receivable of the Educational Center of Application “Juan Pablo II” year 2017. Likewise, an explanatory test design was used quasi-experimental, to prove the existence of a causal relationship between the two study variables that are: internal financial control and the management of accounts receivable; for its purpose is applicative. The observation guide was used to directly obtain the data of the existing reality and the data record form as a documentary research instrument that allows to record the significant data of the CEA “Juan Pablo II”. It was identified that the deficiency of the internal control system in the management of accounts receivable has caused a high delinquency rate, due to collection policies that are not effective for the collection of debts; likewise, an inefficient control. The analysis that was carried out in the educational center, shows that the area of accounts receivable did not have an efficient control in the management of its operations and this is reflected in the delinquency rate that is shown. The results obtained show that the application of an adequate internal financial control system will have a positive impact on the improvement of the accounts receivable management of the “Juan Pablo II” Educational Center, Trujillo, 2017. In conclusion, the proposal for the application of an adequate internal control system was made, executing the appropriate guidelines for the management of accounts receivable in the educational center, this positively impacted because it allows to provide information on the procedures involved in the registration and control of accounts receivable, which are interwoven between the different areas that make up the institution and centralize the collection in accounts receivable.Tesi

    Expanding homogeneous culture of human primordial germ cell-like cells maintaining germline features without serum or feeder layers.

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    In vitro expansion of human primordial germ cell-like cells (hPGCLCs), a pluripotent stem cell-derived PGC model, has proved challenging due to rapid loss of primordial germ cell (PGC)-like identity and limited cell survival/proliferation. Here, we describe long-term culture hPGCLCs (LTC-hPGCLCs), which actively proliferate in a serum-free, feeder-free condition without apparent limit as highly homogeneous diploid cell populations maintaining transcriptomic and epigenomic characteristics of hPGCLCs. Histone proteomics confirmed reduced H3K9me2 and increased H3K27me3 marks in LTC-hPGCLCs compared with induced pluripotent stem cells (iPSCs). LTC-hPGCLCs established from multiple human iPSC clones of both sexes were telomerase positive, senescence-free cells readily passaged with minimal cell death or deviation from the PGC-like identity. LTC-hPGCLCs are capable of differentiating to DAZL-positive M-spermatogonia-like cells in the xenogeneic reconstituted testis (xrTestis) organ culture milieu as well as efficiently producing fully pluripotent embryonic germ cell-like cells in the presence of stem cell factor and fibroblast growth factor 2. Thus, LTC-hPGCLCs provide convenient access to unlimited amounts of high-quality and homogeneous hPGCLCs

    Transgenerational Transcriptomic and DNA Methylome Profiling of Mouse Fetal Testicular Germline and Somatic Cells after Exposure of Pregnant Mothers to Tributyltin, a Potent Obesogen

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    Obesogens such as tributyltin (TBT) are xenobiotic compounds that promote obesity, in part by distorting the normal balance of lipid metabolism. The obesogenic effects of TBT can be observed in directly exposed (F1 and F2 generations) and also subsequent generations (F3 and beyond) that were never exposed. To address the effects of TBT exposure on germ cells, we exposed pregnant transgenic OG2 mouse dams (F0), which specifically express EGFP in germline cells, to an environmentally relevant dose of TBT or DMSO throughout gestation through drinking water. When fed with a high-fat diet, F3 male offspring of TBT-exposed F0 dams (TBT-F3) accumulated much more body fat than did DMSO-F3 males. TBT-F3 males also lost more body fluid and lean compositions than did DMSO-F3 males. Expression of genes involved in transcriptional regulation or mesenchymal differentiation was up-regulated in somatic cells of TBT-F1 (but not TBT-F3) E18.5 fetal testes, and promoter-associated CpG islands were hyper-methylated in TBT-F1 somatic cells. Global mRNA expression of protein-coding genes in F1 or F3 fetal testicular cells was unaffected by F0 exposure to TBT; however, expression of a subset of endogenous retroviruses was significantly affected in F1 and F3. We infer that TBT may directly target testicular somatic cells in F1 testes to irreversibly affect epigenetic suppression of endogenous retroviruses in both germline and somatic cells

    Transgenerational Transcriptomic and DNA Methylome Profiling of Mouse Fetal Testicular Germline and Somatic Cells after Exposure of Pregnant Mothers to Tributyltin, a Potent Obesogen

    No full text
    Obesogens such as tributyltin (TBT) are xenobiotic compounds that promote obesity, in part by distorting the normal balance of lipid metabolism. The obesogenic effects of TBT can be observed in directly exposed (F1 and F2 generations) and also subsequent generations (F3 and beyond) that were never exposed. To address the effects of TBT exposure on germ cells, we exposed pregnant transgenic OG2 mouse dams (F0), which specifically express EGFP in germline cells, to an environmentally relevant dose of TBT or DMSO throughout gestation through drinking water. When fed with a high-fat diet, F3 male offspring of TBT-exposed F0 dams (TBT-F3) accumulated much more body fat than did DMSO-F3 males. TBT-F3 males also lost more body fluid and lean compositions than did DMSO-F3 males. Expression of genes involved in transcriptional regulation or mesenchymal differentiation was up-regulated in somatic cells of TBT-F1 (but not TBT-F3) E18.5 fetal testes, and promoter-associated CpG islands were hyper-methylated in TBT-F1 somatic cells. Global mRNA expression of protein-coding genes in F1 or F3 fetal testicular cells was unaffected by F0 exposure to TBT; however, expression of a subset of endogenous retroviruses was significantly affected in F1 and F3. We infer that TBT may directly target testicular somatic cells in F1 testes to irreversibly affect epigenetic suppression of endogenous retroviruses in both germline and somatic cells

    DNA methylome of human neonatal umbilical cord: Enrichment of differentially methylated regions compared to umbilical cord blood DNA at transcription factor genes involved in body patterning and effects of maternal folate deficiency or children's sex.

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    The DOHaD (developmental origins of health and disease) hypothesis claims that fetal malnutrition or exposure to environmental pollutants may affect their lifelong health. Epigenetic changes may play significant roles in DOHaD; however, access to human fetuses for research has ethical and technical hurdles. Umbilical cord blood (CB) has been commonly used as an epigenetic surrogate of fetuses, but it does not provide direct evidence of fetal exposure to pollutants. Here, we propose umbilical cord tissue (UC), which accumulates substances delivered to fetuses during gestation, as an alternative surrogate for epigenetic studies on fetuses. To explore the feasibility to examine UC epigenome by deep sequencing, we determined CpG methylation profiles of human postnatal UC by reduced representation bisulfite sequencing. Principal component analysis clearly separated the DNA methylomes of UC and CB pairs isolated from the same newborn (n = 10). Although all UC chromosomes were modestly hypomethylated compared to CB chromosomes, GO analysis revealed strong enrichment of differentially methylated regions (DMRs) at promoter-associated CpG islands in the HOX gene clusters and other genes encoding transcription factors involved in determination of the body pattern. DNA methylomes of UC autosomes were largely comparable between males and females. Deficiency of folate during pregnancy has been suggested to affect fetal DNA methylation to cause congenital anomalies. Whereas DNA methylome of UC was not significantly affected by early-gestational (12 weeks) low levels of maternal plasma folate (19 ng/mL, n = 10), two specific loci of LTR12C endogenous retroviruses in chromosome 12 were significantly hypermethylated in the low-folate group. Our study suggests that UC is useful as an alternative surrogate for studying environmental effects on DNA methylation in human fetuses, compensating CB by providing additional information about epigenetic regulation of genes involved in developmental body patterning and endogenous retroviruses
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