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.

Bioactive albumin functionalized polylactic acid membranes for improved biocompatibility

Biocompatibility is a major challenge for successful application of many biomaterials. In this study the ability to coat chemically and enzymatically activated poly(L-lactic acid) (PLA) membranes with heat denatured human serum albumin to improve biocompatibility was investigated. PLA membranes hydrolyzed with NaOH or cutinase and then treated with 1-ethyl-3-(3-dimethylaminopropyl)carbodiimide, hydrochloride (EDAC) as a heterobifunctional cross-linker promoted the coupling single bondCOOH groups on PLA membranes and single bondNH2 groups of heat denatured human serum albumin. This resulted in increased hydrophilicity (lowest water contact angles of 43° and 35°) and highest antioxidant activity (quenching of 79 μM and 115 μM tetramethylazobisquinone (TMAMQ) for NaOH and cutinase pretreated membranes, respectively). FTIR analysis of modified PLA membranes showed new peaks attributed to human serum albumin (amide bond, NH2 and side chain stretching) appearing within 3600–3000 cm−1 and 1700–1500 cm−1 (Fig. 3). MTT studies also showed that osteoblasts-like and MC-3T3-E1 cells viability increased 2.4 times as compared to untreated PLA membranes. The study therefore shows that this strategy of modifying the surfaces of PLA polymers could significantly improve biocompatibility.

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.