El sistema de control interno contable y su influencia en la gestión financiera de la empresa inversiones Christh a.l S.A.C Distrito de Trujillo. Año 2015

El presente trabajo de investigación titulado “Implementación del sistema de control interno contable y su influencia en la gestión financiera de la empresa Inversiones Christh.al S.A.C, provincia de Trujillo, año 2015”, tiene como objetivo demostrar que el sistema de control interno contable influye positivamente en la gestión financiera de la empresa. El sistema de control interno en una empresa, consiste en un plan de organización y el uso de medidas adoptadas para salvaguardar sus activos, la fiabilidad de la información de la contabilidad y promover la eficacia operacional. Para tal efecto, en esta investigación se ha empleado el diseño cuasi – experimental y se aplicaron instrumentos tales como: guía de observación, guía de cuestionario y hoja de registro de datos, así mismo se utilizaron los indicadores financieros y el análisis vertical y horizontal para evaluar la situación económica y financiera de la empresa en el año 2015. Los hallazgos encontrados en esta tesis, muestran deficiencias específicamente en actividades como: evaluación del personal, control del efectivo y equivalente de efectivo, gestión de ventas y cuentas por cobrar y gestión de compras y cuentas por pagar, los cuales se ha considerado en la propuesta de la implementación de un sistema de control interno, basado en los cinco (05) componentes del Informe COSO. Finalmente se plantean conclusiones obtenidas durante el desarrollo de esta investigación y se proponen recomendaciones puntuales que fortalecen la eficiencia del control interno dentro de la empresa.The present investigation called "" Sistema de control interno contable y su influencia en la gestión financiera de la empresa Inversiones Christh.al S.A.C, distrito de Trujillo, año 2015"", has as objective demonstrate that the system of internal countable control influences positively the financial management of the company. In a company, the system of internal control consists of a plan of organization and the use of measures adopted to safeguard his assets, the reliability of the information of the accounting and to promote the operational efficiency For such an effect, in this investigation the design has been used cuasi - experimentally and such instruments were applied as: guide of observation, guide of questionnaire and leaf of record of information, likewise there were in use the financial indicators and the vertical and horizontal analysis for evaluating the economic and financial situation of the company in the year 2015. The findings found in this thesis, show deficiencies specifically in activities as: evaluation of the personnel, control of the cash and equivalent of cash, sales management and accounts for charging and management of purchases and accounts for paying, which it has been considered in the offer of the implementation of a system of internal control, based on five (05) components of the COSO Report. Finally, there appear conclusions obtained during the development of this investigation and they propose punctual recommendations that strengthen the efficiency of the internal control inside the company

Whole-genome sequencing reveals host factors underlying critical COVID-19

Altres ajuts: Department of Health and Social Care (DHSC); Illumina; LifeArc; Medical Research Council (MRC); UKRI; Sepsis Research (the Fiona Elizabeth Agnew Trust); the Intensive Care Society, Wellcome Trust Senior Research Fellowship (223164/Z/21/Z); BBSRC Institute Program Support Grant to the Roslin Institute (BBS/E/D/20002172, BBS/E/D/10002070, BBS/E/D/30002275); UKRI grants (MC_PC_20004, MC_PC_19025, MC_PC_1905, MRNO2995X/1); UK Research and Innovation (MC_PC_20029); the Wellcome PhD training fellowship for clinicians (204979/Z/16/Z); the Edinburgh Clinical Academic Track (ECAT) programme; the National Institute for Health Research, the Wellcome Trust; the MRC; Cancer Research UK; the DHSC; NHS England; the Smilow family; the National Center for Advancing Translational Sciences of the National Institutes of Health (CTSA award number UL1TR001878); the Perelman School of Medicine at the University of Pennsylvania; National Institute on Aging (NIA U01AG009740); the National Institute on Aging (RC2 AG036495, RC4 AG039029); the Common Fund of the Office of the Director of the National Institutes of Health; NCI; NHGRI; NHLBI; NIDA; NIMH; NINDS.Critical COVID-19 is caused by immune-mediated inflammatory lung injury. Host genetic variation influences the development of illness requiring critical care or hospitalization after infection with SARS-CoV-2. The GenOMICC (Genetics of Mortality in Critical Care) study enables the comparison of genomes from individuals who are critically ill with those of population controls to find underlying disease mechanisms. Here we use whole-genome sequencing in 7,491 critically ill individuals compared with 48,400 controls to discover and replicate 23 independent variants that significantly predispose to critical COVID-19. We identify 16 new independent associations, including variants within genes that are involved in interferon signalling (IL10RB and PLSCR1), leucocyte differentiation (BCL11A) and blood-type antigen secretor status (FUT2). Using transcriptome-wide association and colocalization to infer the effect of gene expression on disease severity, we find evidence that implicates multiple genes-including reduced expression of a membrane flippase (ATP11A), and increased expression of a mucin (MUC1)-in critical disease. Mendelian randomization provides evidence in support of causal roles for myeloid cell adhesion molecules (SELE, ICAM5 and CD209) and the coagulation factor F8, all of which are potentially druggable targets. Our results are broadly consistent with a multi-component model of COVID-19 pathophysiology, in which at least two distinct mechanisms can predispose to life-threatening disease: failure to control viral replication; or an enhanced tendency towards pulmonary inflammation and intravascular coagulation. We show that comparison between cases of critical illness and population controls is highly efficient for the detection of therapeutically relevant mechanisms of disease