El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

La presente comunicación tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

Stress affects theta activity in limbic networks and impairs novelty-induced exploration and familiarization

Exposure to a novel environment triggers the response of several brain areas that regulate emotional behaviors. Here, we studied theta oscillations within the hippocampus (HPC)-amygdala (AMY)-medial prefrontal cortex (mPFC) network in exploration of a novel environment and subsequent familiarization through repeated exposures to that same environment; in addition, we assessed how concomitant stress exposure could disrupt this activity and impair both behavioral processes. Local field potentials were simultaneously recorded from dorsal and ventral hippocampus (dHPC and vHPC respectively), basolateral amygdala (BLA) and mPFC in freely behaving rats while they were exposed to a novel environment, then repeatedly re-exposed over the course of 3 weeks to that same environment and, finally, on re-exposure to a novel unfamiliar environment. A longitudinal analysis of theta activity within this circuit revealed a reduction of vHPC and BLA theta power and vHPC-BLA theta coherence through familiarization which was correlated with a return to normal exploratory behavior in control rats. In contrast, a persistent over-activation of the same brain regions was observed in stressed rats that displayed impairments in novel exploration and familiarization processes. Importantly, we show that stress also affected intra-hippocampal synchrony and heightened the coherence between vHPC and BLA. In summary, we demonstrate that modulatory theta activity in the aforementioned circuit, namely in the vHPC and BLA, is correlated with the expression of anxiety in novelty-induced exploration and familiarization in both normal and pathological conditions.

El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

Este artículo tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

Validation of percutaneous puncture trajectory during renal access using 4D ultrasound reconstruction

Background: An accurate percutaneous puncture is essential for disintegration and removal of renal stones. Although this procedure has proven to be safe, some organs surrounding the renal target might be accidentally perforated. This work describes a new intraoperative framework where tracked surgical tools are superimposed within 4D ultrasound imaging for security assessment of the percutaneous puncture trajectory (PPT). Methods: A PPT is first generated from the skin puncture site towards an anatomical target, using the information retrieved by electromagnetic motion tracking sensors coupled to surgical tools. Then, 2D ultrasound images acquired with a tracked probe are used to reconstruct a 4D ultrasound around the PPT under GPU processing. Volume hole-filling was performed in different processing time intervals by a tri-linear interpolation method. At spaced time intervals, the volume of the anatomical structures was segmented to ascertain if any vital structure is in between PPT and might compromise the surgical success. To enhance the volume visualization of the reconstructed structures, different render transfer functions were used. Results: Real-time US volume reconstruction and rendering with more than 25 frames/s was only possible when rendering only three orthogonal slice views. When using the whole reconstructed volume one achieved 8-15 frames/s. 3 frames/s were reached when one introduce the segmentation and detection if some structure intersected the PPT. Conclusions: The proposed framework creates a virtual and intuitive platform that can be used to identify and validate a PPT to safely and accurately perform the puncture in percutaneous nephrolithotomy.