Pengaruh Lama Pemasakan Terhadap Karakteristik Ikan Lele (Clarias batrachus) Asap Cair

Ikan asap merupakan salah satu produk olahan yang digemari konsumen baik di Indonesia maupun di mancanegara karena rasanya yang khas dan aroma yang sedap spesifik. Penelitian ini bertujuan untuk mengetahui pengaruh lama pemasakan terhadap karakteristik ikan lele (Clarias batrachus) asap cair dan mengetahui penerimaan konsumen melalui uji hedonik serta mengetahui hasil uji proksimat terhadap produk ikan asap cair. Metode yang digunakan dalam penelitian ini terdiri dari tiga tahapan. Tahapan I merupakan tahap preparasi bahan baku. Tahapan II yaitu tahap pembuatan ikan lele (Clarias batrachus) asap menggunakan asap cair dengan tiga perlakuan terhadap lama pemasakan yaitu ( A1 = 12 jam, A2 = 24 jam, A3 = 36 jam), selanjutnya tahapan III adalah tahap pengujian. Pengujian yang dilakukan dalam penelitian ini adalah pengujian hedonik dan pengujian proksimat ikan lele (Clarias batrachus) asap. Data dianalisis menggunakan Analysis of Variance (ANOVA) pada tingkat kepercayaan 95%. Hasil penelitian menunjukkan lama pemasakan memberikan pengaruh yang nyata (p<0,05) terhadap karakteristik ikan lele (Clarias batrachus) asap cair. Hasil terbaik adalah perlakuan A3 dengan lama pemasakan selama 36 jam pada suhu 65 ℃ dengan nilai kadar air 10,5%, kadar abu 2,8%, kadar lemak 17,2%, kadar protein 37,47%, karbohidrat 32,03%, kenampakan 6,31, aroma, 6,31, rasa 5,29 dan tekstur 5,71

Revisión del modelo de valores corrientes en Argentina

n.d.Fil: Carazay, Cristina Marta. Facultad de Ciencias Económicas y Estadística -universidad Nacional de Rosario - Argentin

La elección de política contable en el marco de la NIC 16: “propiedad, planta y equipo”

La NIC 16 permite optar por el modelo de costo o el de revaluación para la medición periódica de cada grupo o clases de bienes integrantes de propiedad, planta y equipo. El modelo de costo se presenta como la opción más sencilla y menos costosa. No obstante, es indudable que la utilización de valores razonables permite brindar información más relevante a los usuarios de los estados financieros. El debate sobre el valor razonable se centra fundamentalmente en la compensación entre la relevancia y la confiabilidad. En concordancia con estudios previos, el relevamiento realizado muestra un uso muy limitado del modelo de revaluación por parte de las empresas cotizantes en Argentina, lo que sugiere que los directivos, en general, no consideran que la adopción del modelo de revaluación redunde en mayores beneficios económicos netos que el empleo del modelo de costo. Las empresas que optaron por el modelo de revaluación, en su mayoría lo hicieron para la clase de bienes inmuebles. Es probable que esta situación obedezca a que para estos bienes existe en general un mercado activo que facilita la determinación de valores razonables.IAS 16 provides a free choice between the cost model and the revaluation model for each asset class comprising property, plant and equipment. The cost model is presented as the simplest and least expensive option. However, there is no doubt that the use of fair value provides more relevant financial information to stakeholders. The debate over the fair value is primarily focused on the compensation between relevance and reliability. Consistent with previous studies, this research shows a very limited use of the revaluation model by the listed companies in Argentina, suggesting that, in general, managers do not consider that adopting the revaluation model brings greater economic benefits than the use of the cost model. Most of the companies that have chosen the revaluation model did it for the property asset class. This situation is probably explained by the fact that, normally, there is an active market for these assets that facilitates fair value measurements.Suardi, Diana; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentin

Los informes contables de las pymes. Un trabajo exploratorio

n.d.Bertolino, Gisela; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentin

Los nuevos desafíos de la contabilidad

n.d.Fil: Suardi, Diana. Facultad de Ciencias Económicas y Estadística - Universidad Nacional de Rosario - Argentin

Normas contables específicas para pymes: antecedentes y principales aspectos a considerar para su elaboración

n.d.Fil: Suardi, Diana - Facultad Ciencias Economicas y Estadística -Universidad Nacional de Rosario - Argentin

SARS-CoV-2 susceptibility and COVID-19 disease severity are associated with genetic variants affecting gene expression in a variety of tissues

Variability in SARS-CoV-2 susceptibility and COVID-19 disease severity between individuals is partly due to genetic factors. Here, we identify 4 genomic loci with suggestive associations for SARS-CoV-2 susceptibility and 19 for COVID-19 disease severity. Four of these 23 loci likely have an ethnicity-specific component. Genome-wide association study (GWAS) signals in 11 loci colocalize with expression quantitative trait loci (eQTLs) associated with the expression of 20 genes in 62 tissues/cell types (range: 1:43 tissues/gene), including lung, brain, heart, muscle, and skin as well as the digestive system and immune system. We perform genetic fine mapping to compute 99% credible SNP sets, which identify 10 GWAS loci that have eight or fewer SNPs in the credible set, including three loci with one single likely causal SNP. Our study suggests that the diverse symptoms and disease severity of COVID-19 observed between individuals is associated with variants across the genome, affecting gene expression levels in a wide variety of tissue types

Common, low-frequency, rare, and ultra-rare coding variants contribute to COVID-19 severity

The combined impact of common and rare exonic variants in COVID-19 host genetics is currently insufficiently understood. Here, common and rare variants from whole-exome sequencing data of about 4000 SARS-CoV-2-positive individuals were used to define an interpretable machine-learning model for predicting COVID-19 severity. First, variants were converted into separate sets of Boolean features, depending on the absence or the presence of variants in each gene. An ensemble of LASSO logistic regression models was used to identify the most informative Boolean features with respect to the genetic bases of severity. The Boolean features selected by these logistic models were combined into an Integrated PolyGenic Score that offers a synthetic and interpretable index for describing the contribution of host genetics in COVID-19 severity, as demonstrated through testing in several independent cohorts. Selected features belong to ultra-rare, rare, low-frequency, and common variants, including those in linkage disequilibrium with known GWAS loci. Noteworthily, around one quarter of the selected genes are sex-specific. Pathway analysis of the selected genes associated with COVID-19 severity reflected the multi-organ nature of the disease. The proposed model might provide useful information for developing diagnostics and therapeutics, while also being able to guide bedside disease management. © 2021, The Author(s)

A first update on mapping the human genetic architecture of COVID-19

peer reviewe

Las pymes y el modelo contable

n.d.Díaz, Teresa; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina