El Control Interno Y Su Influencia En Las Cuentas Por Cobrar Comerciales De La Empresa GMV TRADING S.A.C, San Juan De Lurigancho, 2016

El presente trabajo de investigación “El control interno y su influencia en las cuentas por cobrar comerciales de la empresa GMV Trading S.A.C, San Juan de Lurigancho, 2016”, tiene por finalidad evaluar las cuentas por cobrar comerciales fijando las responsabilidades pertinentes de los créditos otorgados a los clientes y poder mejorar y establecer procedimientos y políticas de cobranzas, para todo ello el responsable de dicho departamento planteará soluciones que mejore directamente dicha área. Nuestro trabajo de investigación, tiene como propósito mejorar dicho sistema de control interno con la Implementación y cumplimiento de políticas, normas y procedimientos que permitirá mejorar el nivel de cobranza, respetando las fechas establecidas de los créditos otorgados y la supervisión de la cartera de clientes que permitirá cumplir con nuestros propósitos. Está propuesta permitirá un mejoramiento en el sistema de control de las cuentas por cobrar comerciales, conocer acerca del manejo de las cobranzas de la empresa en estudio, lo que nos permitirá conocer la ausencia de un monitoreo constante, eficiente y eficaz que pudiera permitir alcanzar satisfactoriamente los objetivos.The present investigation work "The internal control and its influence in the accounts receivables commercial of the company GMV Trading SAC, San Juan de Lurigancho, 2016", has for purpose to evaluate the accounts receivable commercial fixing the pertinent responsibilities of the credits granted to the clients and to be able to improve and to establish procedures and policies of collections, for all this the person in charge of said department will propose solutions that directly improve this area. Our research work aims to improve this internal control system with the implementation and compliance of policies, rules and procedures that will improve the level of collection, respecting the established dates of the loans granted and the supervision of the client portfolio It will allow us to fulfill our purposes. This proposal will allow an improvement in the system of control of commercial accounts receivable, learn about the handling of collections of the company under study, which will allow us to know the absence of a constant, efficient and effective monitoring that could allow to reach satisfactorily the objectives. Keywords: internal control, commercial accounts receivableTrabajo de investigació

Myocardial infarction with nonobstructive coronary arteries: from pathophysiology to therapeutic strategies

: Myocardial infarction with nonobstructive coronary arteries (MINOCA) is a heterogeneous group of clinical entities characterized by clinical evidence of acute myocardial infarction (AMI) with normal or near-normal coronary arteries on coronary angiography (stenosis < 50%) and without an over the alternative diagnosis for the acute presentation. Its prevalence ranges from 6% to 11% among all patients with AMI, with a predominance of young, nonwhite females with fewer traditional risks than those with an obstructive coronary artery disease (MI-CAD). MINOCA can be due to either epicardial causes such as rupture or fissuring of unstable nonobstructive atherosclerotic plaque, coronary artery spasm, spontaneous coronary dissection and cardioembolism in-situ or microvascular causes. Besides, also type-2 AMI due to supply-demand mismatch and Takotsubo syndrome must be considered as a possible MINOCA cause. Because of the complex etiology and a limited amount of evidence, there is still some confusion around the management and treatment of these patients. Therefore, the key focus of this condition is to identify the underlying individual mechanisms to achieve patient-specific treatments. Clinical history, electrocardiogram, echocardiography, and coronary angiography represent the first-level diagnostic investigations, but coronary imaging with intravascular ultrasound and optical coherent tomography, coronary physiology testing, and cardiac magnetic resonance imaging offer additional information to understand the underlying cause of MINOCA. Although the prognosis is slightly better compared with MI-CAD patients, MINOCA is not always benign and depends on the etiopathology. This review analyzes all possible pathophysiological mechanisms that could lead to MINOCA and provides the most specific and appropriate therapeutic approach in each scenario

Electrochemotherapy as palliative treatment in patients with advanced head and neck tumours: Outcome analysis in 93 patients treated in a single institution.

Abstract Purpose To describe outcomes of Electrochemotherapy as palliative treatment in patients with advanced head and neck (H&N) tumours. Methods Ninety-three patients (120 treatment sessions) with H&N recurrent and/or metastatic neoplasm were treated. Treatment response was assessed 4 weeks after ECT with clinical examination and two months after the first evaluation with a CT scan of the H&N for deep lesions evaluation. The grade of bleeding and pain before, at the end of treatment and one week after ECT were evaluated. Results Five percent of complete responses, 40% of partial responses were registered. Disease progression was seen in 20% of patients after the first ECT procedure, the remaining 34% of patients experienced stable disease. A good control of pain and bleeding was obtained, especially in patients with moderate symptoms before the treatment. No toxicities related to ECT were seen. Conclusions ECT is an interesting antitumoral therapy in advanced chemo and radio-refractory H&N neoplasms. ECT is able to reduce frequent symptoms, such as pain and bleeding, improving quality of life without damage to healthy tissue and with limited side effects. Moreover, ECT reduces hospitalization time and may contribute to an overall reduction in healthcare costs associated with advanced H&N cancers care

A catalytic asymmetric allylation of aldehydes with allyl trichlorosilane activated by a chiral tetradentate bis-sulfoxide

Chiral homoallylic alcohols are easily accessible by asymmetric allylation of aldehydes with allyl trichlorosilane in the presence of catalytic amounts of a chiral tetradentate bis-sulfoxide, as organocatalyst, whose synthesis is reported

Annali storici di Principato Citra, A. 10, n. 1.1 (2012)

A.10, n.1.1(2012): G. Guardia, Editoriale, P. 3 ; F. Astone, Alle origini del toponimo Cilento: la fondazione di Poseidonia ed i Tirreni-Etruschi del golfo di Salerno. Riflessioni ed ipotesi, P. 5 ; F. La Greca, Paestum e il suo territorio nella cartografia medievale e moderna, P. 45 ; A. Capano, Casalvelino e la sua frazione Acquavella. Note storiche e il catasto provvisorio del decennio napoleonico, P. 96 ; C. Bellotta, Il monachesimo basiliano nel Cilento. Il cenobio di S. Giovanni a Piro, P. 130 ; S. Villano, Città e patriziato nel Regno di Napoli attraverso le consulte della Camera di S. Chiara, P. 146 ; M. Rinaldi, Agropoli: il territorio, le fonti e la ricerca archeologica, P. 162

Role of Vitamin E and the Orexin System in Neuroprotection.

Microglia are the first line of defense at the level of the central nervous system (CNS). Phenotypic change in microglia can be regulated by various factors, including the orexin system. Neuroinflammation is an inflammatory process mediated by cytokines, by the lack of interaction of specific receptors such as the OX2-OX2R complex, caused by systemic tissue damage or, more often, associated with direct damage to the CNS. Chronic activation of microglia could lead to long-term neurodegenerative diseases. This review aims to explore how tocopherol (vitamin E) and the orexin system may play a role in the prevention and treatment of microglia inflammation and, consequently, in neurodegenerative diseases thanks to its antioxidant properties. The results of animal and in vitro studies provide evidence to support the use of tocopherol for a reduction in microglia inflammation as well as a greater activation of the orexinergic system. Although there is much in vivo and in vitro evidence of vitamin E antioxidant and protective abilities, there are still conflicting results for its use as a treatment for neurodegenerative diseases that speculate that vitamin E, under certain conditions or genetic predispositions, can be pro-oxidant and harmful

Perspectives in noninvasive imaging for chronic coronary syndromes

Both the latest European guidelines on chronic coronary syndromes and the American guidelines on chest pain have underlined the importance of noninvasive imaging to select patients to be referred to invasive angiography. Nevertheless, although coronary stenosis has long been considered the main determinant of inducible ischemia and symptoms, growing evidence has demonstrated the importance of other underlying mechanisms (e.g., vasospasm, microvascular disease, energetic inefficiency). The search for a pathophysiology-driven treatment of these patients has therefore emerged as an important objective of multimodality imaging, integrating "anatomical" and "functional" information. We here provide an up-to-date guide for the choice and the interpretation of the currently available noninvasive anatomical and/or functional tests, focusing on emerging techniques (e.g., coronary flow velocity reserve, stress-cardiac magnetic resonance, hybrid imaging, functional-coronary computed tomography angiography, etc.), which could provide deeper pathophysiological insights to refine diagnostic and therapeutic pathways in the next future

Assessing associations between the AURKAHMMR-TPX2-TUBG1 functional module and breast cancer risk in BRCA1/2 mutation carriers

While interplay between BRCA1 and AURKA-RHAMM-TPX2-TUBG1 regulates mammary epithelial polarization, common genetic variation in HMMR (gene product RHAMM) may be associated with risk of breast cancer in BRCA1 mutation carriers. Following on these observations, we further assessed the link between the AURKA-HMMR-TPX2-TUBG1 functional module and risk of breast cancer in BRCA1 or BRCA2 mutation carriers. Forty-one single nucleotide polymorphisms (SNPs) were genotyped in 15,252 BRCA1 and 8,211 BRCA2 mutation carriers and subsequently analyzed using a retrospective likelihood appr