Activos inmateriales y su normalización contable

La aprobación de las NICs, en octubre de 2003, orienta un tratamiento contable a ser adoptado por las empresas. El entendimiento de las normativas se constituí en una responsabilidad académica. Así que el objetivo de este trabajo es estudiar la normalización del Activo Inmaterial: intangibles, considerando las normas del: International Accounting Standard Comité – IASC – la NIC 38 (de modo detallado), y el Financial Accounting Standards Board – FASB. Además se hará reflexiones con el propósito de contextualizar el tema sobre intangibles. El desarrollo de este estudio se establece a través de la investigación de datos secundarios, la propia normativa contable: NIC 38 del IASC, considerando publicaciones más recientes de autores como: Baruch Lev, Leif Edvinsson y Michael Malone, Kart Sveiby y Goodacre para citar algunos.

Serum copper evolution in patients that underwent endoscopic gastrostomy for long term enteral feeding

Background and aims: Copper (Cu) is a well studied trace element but little is known about Cu evolution in long term endoscopic gastrostomy (PEG) feeding. We aimed to evaluate the evolution serum Cu since the gastrostomy until 12 weeks after the procedure in PEG patients fed with homemade meals. Methods: A prospective observational study was performed evaluating serum copper, albumin, transferrin and body mass index (BMI) at the time of the gastrostomy, 4 weeks and 12 weeks after. Data also included age, gender, NRS 2002 and nature of the underlying disease causing dysphagia: head and neck cancer (HNC) or neurological dysphagia (ND). After gastrostomy, patients were fed with homemade PEG meals. Results: One hundred and forty-six patients enrolled, 89 men, aged 21-95 years, 90 with neurologic dysphagia (ND), and 56 with head and neck cancer (HNC). 78 (53%) showed low BMI. Initially, Cu ranged 42-160 μg/dl (normal: 70-140 μg/dl); 130 patients (89%) presented normal Cu, 16 (11%) presented hypocupremia, 53% low albumin (n = 77), and 94 (65%) low transferrin. After 4 weeks, 93% presented normal Cu, 7% presented hypocupremia, low albumin was present in 34%, and low transferrin in 52%. After 12 weeks, 95% presented normal Cu, 5% presented hypocupremia, low albumin was present in 25%, and low transferrin in 32%. Comparing age, gender, underlying disease, BMI, albumin and transferrin, there were no significant differences on serum Cu. Conclusions: Most patients present normal serum Cu when gastrostomy is performed. For patients presenting hypocupremia before gastrostomy, homemade meals are effective for normalizing serum Cu.