Evaluación de la estructura de la mediana empresa Transportes Soza del departamento de Matagalpa para la adopción de NIIF para PYMES en el I semestre del 2012

En la presente investigación, se realizó un estudio basado en la capacidad de adopción de las Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas en Matagalpa y Jinotega en el 2012, con el propósito de Evaluar la estructura que presenta la mediana empresa Transportes Soza de acuerdo a lo establecido en dichas Normas de Información Financiera. Esta temática es de suma importancia para la empresa Transportes Soza porque, la adopción de estas Normas tiene como objetivo la implementación de un único conjunto de normas contables de carácter global que sean de alta calidad, comprensibles, que requieran información de alta calidad, transparente y comparable en los estados financieros que ayuden a participar a las empresas en los mercados de capitales de todo el mundo y a tomar decisiones económicas eficientes. Actualmente la empresa Transportes Soza no tiene conocimiento sobre el marco de referencia conceptual y legal que aborda el tema. Cuenta con una estructura organizativa que le permite una mayor eficiencia y eficacia en el desarrollo de sus funciones operativas, así como también cuenta con los recursos necesarios y la disposición para la implementación de estas Normas Financiera. La empresa se encuentra en una etapa de actualización y formalización de su sistema contable con el propósito de que la información generada sea confiable, oportuna y precisa para la toma de decisiones. Esta información generada por su sistema contable es presentada en forma de estados financieros a los cuales va dirigido la NIIF para PYME

Changes in the Heart Rate Variability in Patients with Obstructive Sleep Apnea and Its Response to Acute CPAP Treatment

INTRODUCTION: Obstructive Sleep Apnea (OSA) is a major risk factor for cardiovascular disease. The goal of this study was to demonstrate whether the use of CPAP produces significant changes in the heart rate or in the heart rate variability of patients with OSA in the first night of treatment and whether gender and obesity play a role in these differences. METHODS: Single-center transversal study including patients with severe OSA corrected with CPAP. Only patients with total correction after CPAP were included. Patients underwent two sleep studies on consecutive nights: the first night a basal study, and the second with CPAP. We also analyzed the heart rate changes and their relationship with CPAP treatment, sleep stages, sex and body mass index. Twenty-minute segments of the ECG were selected from the sleep periods of REM, no-REM and awake. Heart rate (HR) and heart rate variability (HRV) were studied by comparing the R-R interval in the different conditions. We also compared samples from the basal study and CPAP nights. RESULTS: 39 patients (15 females, 24 males) were studied. The mean age was 50.67 years old, the mean AHI was 48.54, and mean body mass index was 33.41 kg/m(2) (31.83 males, 35.95 females). Our results showed that HRV (SDNN) decreased after the use of CPAP during the first night of treatment, especially in non-REM sleep. Gender and obesity did not have any influence on our results. CONCLUSIONS: These findings support that cardiac variability improves as an acute effect, independently of gender or weight, in the first night of CPAP use in severe OSA patients, supporting the idea of continuous use and emphasizing that noncompliance of CPAP treatment should be avoided even if it is just once

Recent advances in thermosensitive hydrogels as drug delivery systems: A review

Polymers that exhibit physicochemical responses to stimuli have been widely explored as potential drug delivery systems. Different kind of stimuli investigated to date includes, for example, chemical substances and changes in temperature, pH and electric fields. Polymers that exhibit dramatic changes in their behavior in an aqueous solution at temperatures close to the body temperature are of particular interest in drug delivery and biomedical applications. Thermosensitive polymers have a wide range of applications, specially, the thermosensitive triblock copolymers because they exhibit unique aqueous solution properties, biodegradability and biocompatibility. These copolymers can be designed to be used as potential drug delivery systems for therapeutic protein drugs or poorly water soluble drugs. This article reviews the applications of polymer solutions with the ability to form in situ implants under temperature changes, in areas of interest to biomedical, pharmacist and engineer scientists. Recent advantages on thermosensitive and biodegradable polymers are discussed to give a wide overview of the available strategies to modify them in order to make them suitable for potential applications in health products.Fil: Bermudez, Jose Maria. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Salta. Instituto de Investigaciones para la Industria Química. Universidad Nacional de Salta. Facultad de Ingeniería. Instituto de Investigaciones para la Industria Química; ArgentinaFil: Quinteros, Daniela Alejandra. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica; ArgentinaFil: Grau, Ricardo José Antonio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto de Desarrollo Tecnológico para la Industria Química. Universidad Nacional del Litoral. Instituto de Desarrollo Tecnológico para la Industria Química; ArgentinaFil: Allemandi, Daniel Alberto. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica; ArgentinaFil: Palma, Santiago Daniel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Unidad de Investigación y Desarrollo en Tecnología Farmacéutica; Argentin

Technology management to increase the efficiency of the supply chain

This article is an effort to determine the status and contribution of technology management as an integral part of the supply chain, In the present article it starts from the premise that, the technology management system is an integral part of the supply chain; To corroborate the hypothesis, a field study was carried out in the city of Barranquilla, Colombia, aimed at medium-sized service, commercial and industrial companies, in order to diagnose the management of technological processes related to identify how technological management processes related to the supply chain are carried out and Logistic processes in these organizations. One of the conclusions reached in the study is that although the majority of participating companies currently use the technology management, this is not effective, since some activities in the supply chain are outside of its scope which prevents a true control and traceability of the products and services offered by companies

Pathologic confirmation of retinal ganglion cell loss in multiple system atrophy

Multiple system atrophy (MSA) is a rare adult-onset rapidly progressive fatal neurodegenerative disorder characterized by the abnormal aggregation of misfolded α-synuclein primarily in oligodendrocytes.NIH (U54-NS065736-01), Multiple System Atrophy Coalition, Michael J. Fox Foundation, Dysautonomia Foundation, Regional Government of Valencia (Prometeo 2016/158), Spanish Health Research Institute Carlos III (ISCIII RETICS-FEDER RD12/0034/0010), Ministry of Economy of Spain (MINECO-FEDER-BFU2015-67139-R), and Ministry of Education of Spain (FPU14/03166)

Recommendation on use of wind lidars

The 15 Early Stage Researchers (ESRs) in the LIKE project investigate topics in which wind lidar play a significant role. This report provides the ESRs an introductory reading and gives a short introduction into the basic principles, as well as an overview on the practical application of lidar wind measurement technology for a wide range of research fields, including a corresponding literature review. Wherever possible, it will also give the ESRs recommendations on the use of lidars and related best practices and provide corresponding state-of-the-art documents in the attachment.publishedVersio

Recommendation on use of wind lidars

The 15 Early Stage Researchers (ESRs) in the LIKE project investigate topics in which wind lidar play a significant role. This report provides the ESRs an introductory reading and gives a short introduction into the basic principles, as well as an overview on the practical application of lidar wind measurement technology for a wide range of research fields, including a corresponding literature review. Wherever possible, it will also give the ESRs recommendations on the use of lidars and related best practices and provide corresponding state-of-the-art documents in the attachment.publishedVersio

Notas para pensar la Interculturalidad en la Universidad: Reflexiones sobre una experiencia de extensión universitaria con Pueblos Originarios en Pandemia desde un enfoque antropológico educativo

This essay is a collective systematization of a common work experience between members of the National University of San Luis (UNSL), in the Argentine Republic, and members of various indigenous communities belonging to the Huarpe Nation People. This experience was part of a university extension project and is related, in turn, with the UNSL Indigenous Peoples Program. This essay includes a set of critical reflections on the difficulties that arise in the construction of intercultural spaces within the framework of university institutions.El presente ensayo es una sistematización colectiva de una experiencia de trabajo común entre integrantes de la Universidad Nacional de San Luis (UNSL), en la República Argentina, e integrantes de diversas comunidades indígenas pertenecientes al Pueblo Nación Huarpe. Esta experiencia formó parte de un proyecto de extensión universitaria y tiene relación, a su vez, con el Programa de Pueblos Indígenas de la UNSL. Este ensayo recoge un conjunto de reflexiones críticas en torno a las dificultades que se presentan en la construcción de espacios interculturales en el marco de las instituciones universitarias

Measurement of the cross section for the production of a WW boson in association with b−b^- jets in pppp collisions at s=7\sqrt{s}=7 TeV with the ATLAS detector

A measurement is presented of the cross section for the production of a W boson with one or two jets, of which at least one must be a b-jet, in pp collisions at sqrt(s)=7 TeV. Production via top decay is not included in the signal definition. The measurement is based on 35 pb^-1 of data collected with the ATLAS detector at the LHC. The W+b-jet cross section is defined for jets reconstructed with the anti-kt clustering algorithm with transverse momentum above 25 GeV and rapidity within +/-2.1. The b-jets are identified by reconstructing secondary vertices. The fiducial cross section is measured both for the electron and muon decay channel of the W boson and is found to be 10.2 +/- 1.9 (stat) +/- 2.6 (syst) pb for one lepton flavour. The results are compared with next-to-leading order QCD calculations, which predict a cross section smaller than, though consistent with, the measured value.Peer Reviewe

Search for New Physics in the Dijet Mass Distribution using 1 fb−1^{-1} of pppp Collision Data at s=\sqrt{s}=7 TeV collected by the ATLAS Detector

Invariant mass distributions of jet pairs (dijets) produced in LHC proton-proton collisions at a centre-of-mass energy sqrt(s)=7 TeV have been studied using a data set corresponding to an integrated luminosity of 1.0 fb^-1 recorded in 2011 by ATLAS. Dijet masses up to ~4 TeV are observed in the data, and no evidence of resonance production over background is found. Limits are set at 95% CL for several new physics hypotheses: excited quarks are excluded for masses below 2.99 TeV, axigluons are excluded for masses below 3.32 TeV, and colour octet scalar resonances are excluded for masses below 1.92 TeV.Peer Reviewe