COSO I y COSO II

El presente trabajo de investigación surge como consecuencia de la dificultad de abordar e integrar los conceptos de los Informes COSO I y COSO II por parte de los alumnos de la cátedra de Sistemas Administrativos de Información Contable de la carrera de Contador Público Nacional y Perito Partidor de la Facultad de Ciencias Económicas de la Universidad Nacional de Cuyo. Por esta razón, se consideró la posibilidad de alcanzar un material de estudio que permita a los alumnos afianzar los contenidos teóricos y prácticos de los Informes COSO I y COSO II, integrar los conocimientos de dichos informes en un único documento que sirva para consolidar los mismos en la mencionada cátedra, su ampliación en el devenir de la carrera de Contador Público Nacional y Perito Partidor, y su posterior perfeccionamiento en el campo profesional.Fil: Bertani, Elizabeth Alicia. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Polesello, María Florencia. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Sánchez Mendoza, María Macarena. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Troila, Jorge Aníbal. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

Treatment of Graves' ophthalmopathy with high-dose intravenous methylprednisolone a comparison of two dosing regimens

Rationale and objective: The treatment of active moderate-severe Graves’ ophthalmopathy (GO) is based on the administration of highdose intravenous glucocorticoids. The present study compares the efficacy and safety of 2 different intravenous methylprednisolone (MTPiv) dosing regimens. Material and methods: We carry a retrospective descriptive study with sequential sampling of 24 patients (83% females) presenting moderatesevere GO (EUGOGO criteria) and receiving treatment in our center between January 2006 and June 2008. We use 2 dosing regimens: regimen A (12 weeks): 6 doses of 0.5 g/week followed by 6 doses of 0.25 g/week, for a cumulative dose of 4.5 g of MTPiv (n = 13); and regimen B (16 weeks): 4 cycles of 15 mg/kg, followed by 4 cycles of 7.5 mg/kg, for a cumulative dose of 90 mg/kg (range, 4.9-7.4 g) (n = 11). Comparisons were made for safety (fasting glucose, cytolysis-cholestasis enzymes, lipid profile) and efficacy data (clinical improvement and recurrence). Results: Mild-moderate liver cytolysis was recorded in four patients, one with associated moderate cholestasis and another with hyperglycemia, leading to treatment suspension – with no differences between the 2 treatment regimens. Percentage clinical improvement with regimen A was 92% (CI, 65-94%) versus 100% with regimen B (CI, 74-100%). The recurrence rate was 43% with regimen A and 63% with regimen B (p > 0.05). None of the variables examined in the univariate logistic regression study were associated to a lesser treatment response or increased risk of recurrence of GO. Conclusions: The treatment of GO with MTPiv is safe and effective, with a lower recurrence rate when using dosing regimen A.Objetivo: El tratamiento de la oftalmopatía de Graves (OG) moderadagrave se basa en la administración de corticoides por vía intravenosa. El presente estudio compara la eficacia y la seguridad de dos regímenes de tratamiento intravenoso con metilprednisolona (MTPiv). Material y método: Se realizó un estudio descriptivo, retrospectivo, con muestreo secuencial de 24 pacientes (el 83% mujeres) que presentaban OG moderadagrave (criterios EUGOGO) y recibieron tratamiento en nuestro centro entre enero de 2006 y junio de 2008. Se utilizaron los dos regímenes siguientes: A (12 semanas), 6 dosis de 0,5 g/semana seguidas de 6 dosis de 0,25 g/semana, con una dosis acumulada de 4,5 g de MTPiv (n = 13); B (16 semanas), 4 ciclos de 15 mg/kg, seguidos de 4 ciclos de 7,5 mg/kg, para una dosis acumulada de 90 mg/kg (intervalo, 4,9-7,9 g) (n = 11). Se compararon las variables de seguridad (glucemia basal, enzimas de colestasiscitólisis, perfil lipídico) y de eficacia (mejoría clínica y recurrencia). Resultados: Se observó citólisis hepática de leve moderada en 4 pacientes, una de ellas asociada a colestasis moderada y otra a hiperglucemia, que determinaron la suspensión del tratamiento, sin diferencias entre regímenes. Hubo mejoría con el régimen A en el 92% (intervalo de confianza [IC] del 95%, 65-94) frente al 100% con el régimen B (IC del 95%, 74-100). La tasa de recurrencia fue del 43% con el régimen A y el 63% con el B (p > 0,05). Ninguna de las variables analizadas en el estudio univariable de regresión logística se asoció a menor respuesta al tratamiento o mayor recurrencia de OG. Conclusiones: El tratamiento de la OG mediante MTPiv es seguro y efectivo, con menor tasa de recurrencia con la dosificación del régimen A

Prevalence of Functional Dentition in a Group of Mexican Adult Males

Objective: To determine the prevalence of functional dentition and associated periodontal variables in a sample of Mexican adult males. Methods: A cross-sectional study of 161 policemen in Campeche, Mexico, was carried out. A clinical examination using an electronic probe was used to collect variables (dental plaque, periodontal pockets, gingival recession, suppuration, and bleeding on probing) on 6 periodontal sites (a maximum of 168 sites, excluding third molars). Sociodemographic, socioeconomic, and behavioral variables were collected through a self-administered survey. Functional dentition was defined as having 21 or more natural teeth. Data were analyzed with STATA 11.0, using logistic regression models. Results: Mean age was 38.3 (±10.9) years. The prevalence of having a functional dentition was 83.8% in the sample. The odds of having a functional dentition declined with age (odds ratio [OR] = 0.93), having diabetes (OR = 0.27) and with having a high percentage of sites with plaque (OR = 0.77), with bleeding on probing (OR = 0.97), and with gingival recession (OR = 0.82). Conclusion: While a large proportion of subjects had a functional dentition in this community-dwelling sample of adult Mexican males, the likelihood of their having a functional dentition decreased with age, with their having been diagnosed with diabetes, and with assorted negative indicators of periodontal/gingival status

Persistence of decidual NK cells and KIR genotypes in healthy pregnant and preeclamptic women: a case-control study in the third trimester of gestation

<p>Abstract</p> <p>Background</p> <p>Natural Killer (NK) cells are the most abundant lymphocytes in the decidua during early gestation. The interactions of NK cells with the extravillous cytotrophoblast have been associated with a normal spiral artery remodeling process, an essential event for a successful pregnancy. Recent data indicate that alterations in the amount of decidual NK (dNK) cells contribute to the development of preeclampsia (PE). Moreover, genetic studies suggest that Killer Immunoglobulin-like Receptors (KIR) expressed in dNK cells influence the susceptibility to PE. Although dNK cells have been well characterized during early pregnancy, they have been scarcely studied in the third trimester of gestation. The aim of this work was to characterize dNK cells at the last trimester of gestation and to analyze the KIR genotype of healthy and PE women.</p> <p>Methods</p> <p>Decidual samples were obtained during Caesarean section from control (n = 10) and PE (n = 9) women. Flow cytometric analysis of CD3, CD56, CD16 and CD9 was used to characterize and quantify dNK cells in both groups. Cell surface markers from decidual leukocytes were compared with PBMC from healthy donors.</p> <p>KIR genotyping was performed in genomic DNA (control, n = 86; PE, n = 90) using <it>PCR-SSP.</it></p> <p>Results</p> <p>The results indicate that dNK cells persist throughout pregnancy. They represented 20% of total leukocytes in control and PE groups, and they expressed the same cell surface markers (CD3^-, CD56⁺, CD16^-and CD9⁺) as dNK in the first trimester of gestation. There were no significant differences in the percentage of dNK cells between control and PE groups. The analysis of KIR gene frequencies and genotypes was not statistically different between control and PE groups. The ratio of activating to inhibitory genes indicated that the overall inhibitory balance (0.2-0.5) was more frequent in the PE group (control, 31.3% <it>vs </it>PE, 45.5%), and the activating balance (0.6-1.1) was more frequent in the control group (control, 68.6% <it>vs </it>PE, 54.4%). However this difference was not significant.</p> <p>Conclusion</p> <p>We demonstrated the persistence of dNK cells in PE and control women at the third trimester of pregnancy; these dNK cells had a similar phenotype to those found during early pregnancy. The predominance of a KIR inhibitory balance in the PE group could be associated to the physiopathology of PE.</p

Estrategias claves para la selección de personal en la empresa Las Mazamorras de Urabá

Encuesta semiestructurada y entrevista semiestructuradaEste proyecto está enfocado a las principales estrategias de selección de personal utilizadas por la empresa Las Mazamorras de Urabá, para lo cual se ha empezado con un diagnóstico que permita identificar las diferentes técnicas y procesos utilizados por la empresa para cubrir las vacantes existentes y retener al mejor talento, además se detallan las tendencias y formas más adecuadas de selección de personal, reducción de los tiempos en estos procesos y también mejorar la visión de posibles candidatos a ocupar las vacantes y así tomar las mejores decisiones, si bien la empresa no tiene un proceso definido y estructurado para seleccionar su personal si adelantan procesos de entrevistas por recomendaciones directas o sugerencias de algún amigo, de igual forma durante el proyecto se logra conocer el clima laboral de la empresa y se sugieren algunas recomendaciones para mejorar los procesos.This project is focused on the main personnel selection strategies used by the company Las Mazamorras de Urabá, for which it has begun with a diagnosis that allows identifying the different techniques and processes used by the company to fill existing vacancies and retain employees. best talent, the trends and the most appropriate forms of personnel selection are detailed, reduction of time in these processes and also improve the vision of possible candidates to fill vacancies and thus make the best decisions, although the company does not have a Defined and structured process to select your staff if they carry out interview processes based on direct recommendations or suggestions from a friend, in the same way, during the project, it is possible to know the company's work environment and some recommendations are suggested to improve the processes

Interdisciplinariedad y transdisciplinariedad en pacientes con hemorragia digestiva alta

La interdisciplinariedad y transdisciplinariedad se refieren a la habilidad para combinar varias disciplinas y ampliar las ventajas que cada una ofrece. Un ejemplo lo constituye la conducta a seguir en los hospitales, ante un paciente con hemorragia digestiva alta, la cual requiere una atención de urgencia que involucra a varias especialidades. Con el objetivo de describir la influencia de la interdisciplinariedad y la transdisciplinariedad en el diagnóstico y tratamiento de la hemorragia digestiva alta se realiza un análisis de los puntos claves en la conducta ante pacientes con hemorragia digestiva alta y el vínculo que se establece entre las especialidades involucradas. El equipo de atención de emergencias y urgencias debe centrar su atención en la estabilización hemodinámica del paciente. El médico intensivista está involucrado desde la llegada del paciente, para lograr su estabilización definitiva o transitoria y poder realizar la hemostasia endoscópica o quirúrgica. La cirugía urgente estará indicada si la hemorragia es masiva, no controlable por los gastroenterólogos o si fracasa un segundo tratamiento endoscópico. La conducta ante un paciente con hemorragia digestiva alta es interdisciplinaria y transdisciplinaria. Involucra a varias disciplinas como gastroenterología, cirugía, anestesiología, medicina intensiva, laboratorio clínico y banco de sangre. Ninguna especialidad es superior a otra y el objetivo final es lograr la estabilización hemodinámica del enfermo, controlar la hemorragia y restablecer su estado de salud. La interdisciplinariedad y la transdisciplinariedad han creado un nuevo paradigma en el diagnóstico y tratamiento de la hemorragia digestiva alta

Tooth brushing frequency in Mexican schoolchildren and associated sociodemographic, socioeconomic, and dental variables

Background: Tooth brushing (with fluoridated toothpaste) is the most cost-effective intervention in dentistry and it is widely recommended to preserve good oral health. We aimed to determine the frequency of tooth brushing and the variables associated with this practice in schoolchildren living in southeast Mexico. Material and methods: A cross-sectional study was carried out in 1644 schoolchildren, 6 to 13 years old. Questionnaires with socio-demographic, socioeconomic, and dental variables were administered to mothers/guardians of children. The dependent variable was the frequency of tooth brushing, which was categorized as 0 = tooth brushing less than once a day and 1 = tooth brushing at least once a day. A logistic regression model was used to evaluate the final results. Results: Mean age was 9.06±2.02 years and 49.1% were girls. The prevalence of tooth brushing at least once a day was 49.8%. In the multivariate model, characteristics related to tooth brushing frequency (p<0.05) were: older age (OR=1.11), being female (OR=1.64), having a larger family (OR=0.87), having had a visit to a dentist during the year preceding the study (OR=1.37), and having had fluoride applications by a professional (OR=1.39). Conclusions: The results suggested that different variables (demographic, socioeconomic and dental) are associated with the frequency of tooth brushing. Family size (proxy variable for socioeconomic status) may indicate certain oral health inequalities in this population