Propuesta de un modelo administrativo para el fortalecimiento de la gestión gerencial del Instituto de formación y recursos pedagógicos de la Universidad de El Salvador (INFORP/UES).

En el presente trabajo de investigación se ha diseñado un modelo administrativo para el fortalecimiento de la gestión gerencial del Instituto de Formación y Recursos Pedagógicos de la Universidad de El Salvador (INFORP/UES), el cual parte de un marco teórico de referencia acerca de las generalidades del Instituto, así como la teoría relacionada con el Proceso Administrativo, Modelo y Gestión Gerencial. Para conocer la situación actual del instituto se ha utilizado fuentes de datos primarios (entrevista, encuestas y observación directa) y fuentes de datos secundarios (documentos y materiales bibliográficos), con el propósito de elaborar el diagnóstico que permitiera determinar si existe una adecuada aplicación del proceso administrativo. Entre las principales conclusiones derivadas de la investigación se pueden mencionar: En el instituto no existe un modelo administrativo que sirva de guía para la ejecución de las etapas de planeación, organización, dirección y control; los principales manuales administrativos no han sido diseñados en su totalidad y no cuentan con una estructura formal y técnicamente existentes; además se han elaborado un conjunto de recomendaciones contenidas en un modelo que se ajuste a las necesidades administrativas del instituto.

Contabilidad gerencial aplicada a los inventarios de la pequeña industria salvadoreña.

El constante avance del proceso de globalización de capitales hace que cada día las pequeñas empresas se vean amenazadas por la inversión extranjera que no solo se trata de internación de capital si no que trae consigo tecnologías, mecanismos, procesos, controles internos, todo esto en un ámbito avanzado. Por tanto dejan en claro que las pequeñas empresas en el país se deben proyectar, organizar, mecanizar, y en términos sencillos afinar procedimientos e implementar mecanismos que le permitan detectar, mejorar y controlar mejor sus actividades en las áreas de responsabilidad de la empresa. La Contabilidad Gerencial debe ser parte fundamental en las empresas desarrollando mediante ella diferentes informes derivados de las actividades de las empresas para el apoyo en la toma de decisiones de la gerencia. El contador general debe por ende ser el responsable dentro del contexto de pequeña empresa, de preparar todo tipo de informe financiero extracontable y que lo traslade a la gerencia con el debido análisis e interpretación siempre con el objetivo de brindar un mayor a poyo en las proyecciones de la administración. La finalidad del estudio es contribuir facilitando al departamento de contabilidad una estandarización de informes financieros destinados analizar procesos específicos dentro de la empresa (en este caso el ciclo de realización de los inventarios) y a transmitir dicho análisis con el soporte necesario para la toma de buenas decisiones por parte de la administración. La investigación que se realizó es del tipo: “hipotético deductivo“, debido a que por sus características es el método que mejor se adaptó a las necesidades de la investigación partiendo de que la problemática planteada existe y afecta directamente en la rentabilidad de las pequeñas empresas. Los datos se obtuvieron a través de cincuenta encuestas dirigidas principalmente al departamento de contabilidad y otros jefes de áreas de responsabilidad en las empresas. Dentro de los resultados obtenidos se encuentra que la mayoría de las empresas tienen establecido dentro de su estructura organizativa un departamento de contabilidad (caso contrario en que algunas contratan los servicios profesionales de contabilidad a otras empresas) lo que les facilita obtener información oportuna y aplicar cualquier modelo de informe mediante el responsable del departamento de contabilidad. Al finalizar la investigación se concluyó que las empresa no cuentan con informes estándares que le permitan unificar criterios de control, evaluación y análisis de información provenientes del ciclo de realización de los inventarios. Los pocos informes que realizan son en gran manera sin secuencia lógica y de poco análisis financieros presentando así la investigación una nueva opción muy bien sustentada para este tipo de informes.

La Gestión gerencial financiera en los gobiernos locales del departamento de San Salvador.

El presente trabajo de graduación, es una propuesta de aplicación de herramientas técnicas para la gestión gerencial financiera en los Gobiernos Locales del Departamento de San Salvador; se consideró este tema después de analizar el desarrollo de la gestión administrativa de los recursos y de la toma de decisiones por parte de los Concejos Municipales; que dado la responsabilidad que asumen ante la comunidad y el Estado, por el apoyo financiero que reciben a través del Fondo para el Desarrollo Económico y Social, que exige a los gestores municipales se desempeñen en forma eficiente y económico. Se comprobó que la gestión gerencial financiera y la toma de decisiones en las Alcaldías es realizada empíricamente, lo que permite el manejo inadecuado y poco trasparente de los fondos y una dirección inefectiva para lograr los objetivos del municipio que conlleven al bienestar social. En vista de lo anterior, el objetivo principal del trabajo de investigación es de proporcionar herramientas técnicas para la planificación, organización, control y gestión gerencial financiera, que les permita mejorar la actuación y administración a los empleados que ocupan puestos ejecutivos o gerenciales, para que logren fortalecer la eficiencia, eficacia y economía en las actividades que desarrollen. La metodología utilizada en la investigación para el diagnóstico de la gestión gerencial en los Gobiernos Locales, específicamente en el área financiera, fue el Método Científico Cuantitativo Descriptivo, que permitió conocer las fallas en la operatización de las actividades de obtención, manejo y asignación de fondos; concluyéndose que: no tienen organizado la Unidad Financiera de acuerdo a la Ley AFI, ni utilizan instrumentos de gestión para el desempeño de las actividades ejecutivas y en la toma de decisiones; carecen de capacidad técnica para la planificación en la elaboración de presupuestos y proyectos de desarrollo local; no poseen herramientas técnicas de control que les ayude a evaluar, analizar y medir los resultados de las operaciones financieras y tomar las medidas correctivas pertinentes. El aporte de este trabajo comprende para la organización financiera: la estructura de la Unidad Financiera Municipal, Manual de Funciones y Perfil de Puestos Tipos, así como Índices de Medición de Desempeño y Guía de Operaciones. En la gestión gerencial se propone: técnicas de gestión que faciliten la toma de decisiones y la actuación que debe de tomar como dirigente de la unidad. Para que se realice una planificación sistemática que contribuya a la obtención, manejo y distribución de los fondos, se proporciona las herramientas tales como: presupuestos, objetivos y metas; y en la fase del control financiero, la utilización del Control Preliminar, de Retroalimentación y las razones financieras, que les servirá para la medición de los resultados obtenidos.

Evaluación gerencial del sistema de alcantarillado a partir del plan departamental de aguas (PDA), para el Municipio de Yacopí del Departamento de Cundinamarca

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Hypothalamic Inflammation And The Central Nervous System Control Of Energy Homeostasis.

The control of energy homeostasis relies on robust neuronal circuits that regulate food intake and energy expenditure. Although the physiology of these circuits is well understood, the molecular and cellular response of this program to chronic diseases is still largely unclear. Hypothalamic inflammation has emerged as a major driver of energy homeostasis dysfunction in both obesity and anorexia. Importantly, this inflammation disrupts the action of metabolic signals promoting anabolism or supporting catabolism. In this review, we address the evidence that favors hypothalamic inflammation as a factor that resets energy homeostasis in pathological states.

Chitosan/tripolyphosphate Nanoparticles Loaded With Paraquat Herbicide: An Environmentally Safer Alternative For Weed Control.

Paraquat is a fast acting nonselective contact herbicide that is extensively used worldwide. However, the aqueous solubility and soil sorption of this compound can cause problems of toxicity in nontarget organisms. This work investigates the preparation and characterization of nanoparticles composed of chitosan and sodium tripolyphosphate (TPP) to produce an efficient herbicidal formulation that was less toxic and could be used for safer control of weeds in agriculture. The toxicities of the formulations were evaluated using cell culture viability assays and the Allium cepa chromosome aberration test. The herbicidal activity was investigated in cultivations of maize (Zea mays) and mustard (Brassica sp.), and soil sorption of the nanoencapsulated herbicide was measured. The efficiency association of paraquat with the nanoparticles was 62.6 ± 0.7%. Encapsulation of the herbicide resulted in changes in its diffusion and release as well as its sorption by soil. Cytotoxicity and genotoxicity assays showed that the nanoencapsulated herbicide was less toxic than the pure compound, indicating its potential to control weeds while at the same time reducing environmental impacts. Measurements of herbicidal activity showed that the effectiveness of paraquat was preserved after encapsulation. It was concluded that the encapsulation of paraquat in nanoparticles can provide a useful means of reducing adverse impacts on human health and the environment, and that the formulation therefore has potential for use in agriculture.

Influence Of Gastric Emptying On The Control Of Postprandial Glycemia: Physiology And Therapeutic Implications.

The maintenance of glucose homeostasis is complex and involves, besides the secretion and action of insulin and glucagon, a hormonal and neural mechanism, regulating the rate of gastric emptying. This mechanism depends on extrinsic and intrinsic factors. Glucagon-like peptide-1 secretion regulates the speed of gastric emptying, contributing to the control of postprandial glycemia. The pharmacodynamic characteristics of various agents of this class can explain the effects more relevant in fasting or postprandial glucose, and can thus guide the individualized treatment, according to the clinical and pathophysiological features of each patient.

Self-reported Diabetes In Older People: Comparison Of Prevalences And Control Measures.

The objective of this study was to analyze the prevalence of diabetes in older people and the adopted control measures. Data regarding older diabetic individuals who participated in the Health Surveys conducted in the Municipality of Sao Paulo, SP, ISA-Capital, in 2003 and 2008, which were cross-sectional studies, were analyzed. Prevalences and confidence intervals were compared between 2003 and 2008, according to sociodemographic variables. The combination of the databases was performed when the confidence intervals overlapped. The Chi-square (level of significance of 5%) and the Pearson's Chi-square (Rao-Scott) tests were performed. The variables without overlap between the confidence intervals were not tested. The age of the older adults was 60-69 years. The majority were women, Caucasian, with an income of between > 0.5 and 2.5 times the minimum salary and low levels of schooling. The prevalence of diabetes was 17.6% (95%CI 14.9;20.6) in 2003 and 20.1% (95%CI 17.3;23.1) in 2008, which indicates a growth over this period (p at the limit of significance). The most prevalent measure adopted by the older adults to control diabetes was hypoglycemic agents, followed by diet. Physical activity was not frequent, despite the significant differences observed between 2003 and 2008 results. The use of public health services to control diabetes was significantly higher in older individuals with lower income and lower levels of education. Diabetes is a complex and challenging disease for patients and the health systems. Measures that encourage health promotion practices are necessary because they presented a smaller proportion than the use of hypoglycemic agents. Public health policies should be implemented, and aimed mainly at older individuals with low income and schooling levels. These changes are essential to improve the health condition of older diabetic patients.

Incidence Of Basilar Invagination In Patients With Tonsillar Herniation? A Case Control Craniometrical Study.

A retrospective case-control study based on craniometrical evaluation was performed to evaluate the incidence of basilar invagination (BI). Patients with symptomatic tonsillar herniation treated surgically had craniometrical parameters evaluated based on CT scan reconstructions before surgery. BI was diagnosed when the tip of the odontoid trespassed the Chamberlain's line in three different thresholds found in the literature: 2, 5 or 6.6 mm. In the surgical group (SU), the mean distance of the tip of the odontoid process above the Chamberlain's line was 12 mm versus 1.2 mm in the control (CO) group (p<0.0001). The number of patients with BI according to the threshold used (2, 5 or 6.6 mm) in the SU group was respectively 19 (95%), 16 (80%) and 15 (75%) and in the CO group it was 15 (37%), 4 (10%) and 2 (5%).

Going Beyond Seizure Control: Can Pharmacotherapy Help To Restore Cognitive Network Function?

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Control Of The Properties Of Porous Chitosan-alginate Membranes Through The Addition Of Different Proportions Of Pluronic F68.

This work addresses the development and characterization of porous chitosan-alginate based polyelectrolyte complexes, obtained by using two different proportions of the biocompatible surfactant Pluronic F68. These biomaterials are proposed for applications as biodegradable and biocompatible wound dressing and/or scaffolds. The results indicate that thickness, roughness, porosity and liquid uptake of the membranes increase with the amount of surfactant used, while their mechanical properties and stability in aqueous media decrease. Other important properties such as color and surface hydrophilicity (water contact angle) are not significantly altered or did not present a clear tendency of variation with the increase of the amount of surfactant added to the polyelectrolyte complexes, such as real density, average pore diameter, total pore volume and surface area. The prepared biomaterials were not cytotoxic to L929 cells. In conclusion, it is possible to tune the physicochemical properties of chitosan-alginate polyelectrolyte complexes, through the variation of the proportion of surfactant (Pluronic F68) added to the mixture, so as to enable the desired application of these biomaterials.

Sci1 Is A Component Of The Auxin-dependent Control Of Cell Proliferation In Arabidopsis Upper Pistil.

To characterize the recently described SCI1 (stigma/style cell cycle inhibitor 1) gene relationship with the auxin pathway, we have taken the advantage of the Arabidopsis model system and its available tools. At first, we have analyzed the At1g79200 T-DNA insertion mutants and constructed various transgenic plants. The loss- and gain-of-function plants displayed cell number alterations in upper pistils that were controlled by the amino-terminal domain of the protein. These data also confirmed that this locus holds the functional homolog (AtSCI1) of the Nicotiana tabacum SCI1 gene. Then, we have provided some evidences the auxin synthesis/signaling pathways are required for downstream proper AtSCI1 control of cell number: (a) its expression is downregulated in yuc2yuc6 and npy1 auxin-deficient mutants, (b) triple (yuc2yuc6sci1) and double (npy1sci1) mutants mimicked the auxin-deficient phenotypes, with no synergistic interactions, and (c) the increased upper pistil phenotype in these last mutants, which is a consequence of an increased cell number, was able to be complemented by AtSCI1 overexpression. Taken together, our data strongly suggests SCI1 as a component of the auxin signaling transduction pathway to control cell proliferation/differentiation in stigma/style, representing a molecular effector of this hormone on pistil development.

Onset Of Hypertension During Pregnancy Is Associated With Long-term Worse Blood Pressure Control And Adverse Cardiac Remodeling.

Up to 20% of women with hypertensive pregnancy disorders might persist with chronic hypertension. This study compared clinical and echocardiographic features between women whose hypertension began as hypertensive pregnancy disorders (PH group) and women whose diagnosis of hypertension did not occur during pregnancy (NPH group). Fifty PH and 100 NPH women were cross-sectionally evaluated by clinical, laboratory, and echocardiography analysis, and the groups were matched by duration of hypertension. PH exhibited lower age (46.6 ± 1.4 vs. 65.3 ± 1.1 years; P < .001), but higher systolic (159.8 ± 3.9 vs. 148.0 ± 2.5 mm Hg; P = .009) and diastolic (97.1 ± 2.4 vs. 80.9 ± 1.3 mm Hg; P < .001) blood pressure than NPH, although used more antihypertensive classes (3.4 ± 0.2 vs. 2.6 ± 0.1; P < .001). Furthermore, PH showed higher left ventricular wall thickness and increased prevalence of concentric hypertrophy than NPH after adjusting for age and blood pressure. In conclusion, this study showed that PH may exhibit worse blood pressure control and adverse left ventricular remodeling compared with NPH.

Polymorphisms Of Cell Cycle Control Genes Influence The Development Of Sporadic Medullary Thyroid Carcinoma.

The role of key cell cycle regulation genes such as, CDKN1B, CDKN2A, CDKN2B, and CDKN2C in sporadic medullary thyroid carcinoma (s-MTC) is still largely unknown. In order to evaluate the influence of inherited polymorphisms of these genes on the pathogenesis of s-MTC, we used TaqMan SNP genotyping to examine 45 s-MTC patients carefully matched with 98 controls. A multivariate logistic regression analysis demonstrated that CDKN1B and CDKN2A genes were related to s-MTC susceptibility. The rs2066827*GT+GG CDKN1B genotype was more frequent in s-MTC patients (62.22%) than in controls (40.21%), increasing the susceptibility to s-MTC (OR=2.47; 95% CI=1.048-5.833; P=0.038). By contrast, the rs11515*CG+GG of CDKN2A gene was more frequent in the controls (32.65%) than in patients (15.56%), reducing the risk for s-MTC (OR=0.174; 95% CI=0.048-0.627; P=0.0075). A stepwise regression analysis indicated that two genotypes together could explain 11% of the total s-MTC risk. In addition, a relationship was found between disease progression and the presence of alterations in the CDKN1A (rs1801270), CDKN2C (rs12885), and CDKN2B (rs1063192) genes. WT rs1801270 CDKN1A patients presented extrathyroidal tumor extension more frequently (92%) than polymorphic CDKN1A rs1801270 patients (50%; P=0.0376). Patients with the WT CDKN2C gene (rs12885) presented larger tumors (2.9±1.8 cm) than polymorphic patients (1.5±0.7 cm; P=0.0324). On the other hand, patients with the polymorphic CDKN2B gene (rs1063192) presented distant metastases (36.3%; P=0.0261). In summary, we demonstrated that CDKN1B and CDKN2A genes are associated with susceptibility, whereas the inherited genetic profile of CDKN1A, CDKN2B, and CDKN2C is associated with aggressive features of tumors. This study suggests that profiling cell cycle genes may help define the risk and characterize s-MTC aggressiveness.

Behavior Of Listeria Monocytogenes In A Multi-species Biofilm With Enterococcus Faecalis And Enterococcus Faecium And Control Through Sanitation Procedures.

The formation of mono-species biofilm (Listeria monocytogenes) and multi-species biofilms (Enterococcus faecium, Enterococcus faecalis, and L. monocytogenes) was evaluated. In addition, the effectiveness of sanitation procedures for the control of the multi-species biofilm also was evaluated. The biofilms were grown on stainless steel coupons at various incubation temperatures (7, 25 and 39°C) and contact times (0, 1, 2, 4, 6 and 8days). In all tests, at 7°C, the microbial counts were below 0.4 log CFU/cm(2) and not characteristic of biofilms. In mono-species biofilm, the counts of L. monocytogenes after 8days of contact were 4.1 and 2.8 log CFU/cm(2) at 25 and 39°C, respectively. In the multi-species biofilms, Enterococcus spp. were present at counts of 8 log CFU/cm(2) at 25 and 39°C after 8days of contact. However, the L. monocytogenes in multi-species biofilms was significantly affected by the presence of Enterococcus spp. and by temperature. At 25°C, the growth of L. monocytogenes biofilms was favored in multi-species cultures, with counts above 6 log CFU/cm(2) after 8days of contact. In contrast, at 39°C, a negative effect was observed for L. monocytogenes biofilm growth in mixed cultures, with a significant reduction in counts over time and values below 0.4 log CFU/cm(2) starting at day 4. Anionic tensioactive cleaning complemented with another procedure (acid cleaning, disinfection or acid cleaning+disinfection) eliminated the multi-species biofilms under all conditions tested (counts of all micro-organisms<0.4 log CFU/cm(2)). Peracetic acid was the most effective disinfectant, eliminating the multi-species biofilms under all tested conditions (counts of the all microorganisms <0.4 log CFU/cm(2)). In contrast, biguanide was the least effective disinfectant, failing to eliminate biofilms under all the test conditions.