Excess mortality in Type 1 diabetes diagnosed in childhood and adolescence: a systematic review of population-based cohorts

Aims: Systematic review of mortality in childhood-/adolescent-diagnosed Type 1 diabetes and examination of factors explaining the mortality variation between studies. 
Methods: Relevant studies were identified from systematic searches of MEDLINE and EMBASE. Observed and expected numbers of deaths were extracted, and standardised mortality ratios (SMRs) and 95 % confidence intervals (CIs) were calculated. Negative binomial regression was used to investigate association between mortality and study/country characteristics.
Results: Thirteen relevant publications with mortality data were identified describing 23 independent studies. SMRs varied markedly ranging from 0 to 854 (chi-squared = 70.68,df = 21, p<0.0001). Significant associations were observed between SMR and mid-year of follow-up [incidence rate ratio (IRR) 0.95, 95 % CI 0.91–0.99 equivalent to a 5 % decrease per year], between SMR and infant mortality rate (IRR 1.07, 95 % CI 1.02–1.12, a 7 % increase for each death per 1,000 live births) and, after omitting an outlier, between SMR and health expenditure as a percentage of gross domestic product (GDP) (IRR 0.79, 95 % CI 0.68–0.93, a 21 % decrease for each one percent increase in GDP). No relationship was detected between SMR and a country’s childhood diabetes incidence rate or GDP.
Conclusions: Excess mortality in childhood-/adolescent diagnosed Type 1 diabetes is apparent across countries worldwide. Excesses were less marked in more recent studies and in countries with lower infant mortality and higher health expenditure.

Long-term changes in oxygen depletion in a small temperate lake: effects of climate change and eutrophication

1. We analysed 41 years of data (1968–2008) from Blelham Tarn, U.K., to determine the consequences of eutrophication and climate warming on hypolimnetic dissolved oxygen (DO).
2. The establishment of thermal stratification was strongly related to the onset of DO depletion in the lower hypolimnion. As a result of a progressively earlier onset of stratification and later overturn, the duration of stratification increased by 38 ± 8 days over the 41 years.
3. The observed rate of volumetric hypolimnetic oxygen depletion (VHODobs) ranged from 0.131 to 0.252 g O2 m−3 per day and decreased significantly over the study period, despite the increase in the mean chlorophyll a (Chl a) concentration in the growing season. The vertical transport of DO represented from 0 to 30% of VHODobs, while adjustments for interannual differences in hypolimnetic temperature were less important, ranging from −11 to 9% of VHODobs.
4. The mean wind speed during May made the strongest significant contribution to the variation in VHODobs. VHODobs adjusted for the vertical transport of DO and hypolimnetic temperature differences, VHODadj, was significantly related to the upper mixed layer Chl a concentration during spring.
5. Hypolimnetic anoxia (HA) ranged from 27 to 168 days per year and increased significantly over time, which undoubtedly had negative ecological consequences for the lake.
6. In similar small temperate lakes, the negative effects of eutrophication on hypolimnetic DO are likely to be exacerbated by changes in lake thermal structure brought about by a warming climate, which may undermine management efforts to alleviate the effects of anthropogenic eutrophication.

Comparing Zostera and Spartina environments in relation to carbon burial: a sedimentary and geochemical approach from Ria Formosa

Dissertação de mestrado, Biologia Marinha, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

Caracterização do papel dos genes TYMS e MTR no desenvolvimento de Cancro Colo-Rectal

RESUMO: O cancro colo-rectal (CCR) é um dos cancros que possui maior taxa de mortalidade a nível mundial. Em Portugal esta patologia é responsável pela morte de cerca de 3700 pessoas por ano, sendo que estes números aumentam de ano para ano. Ao longo das últimas décadas o papel das alterações genéticas na etiologia das patologias oncológicas tem vindo a ter cada vez mais um maior destaque. O número de estudos que avaliam a importância de polimorfismos, mutações, alterações na regulação génica e interacções entre genes no desenvolvimento destas patologias tem aumentado exponencialmente. Com o aumento do conhecimento da forma como estas alterações influenciam o desenvolvimento do cancro surgiram os primeiros meios de diagnóstico genético, levando assim a uma alteração da forma como são encarados o diagnóstico e a prevenção destas doenças. No CCR as formas hereditárias com alterações genéticas inequivocamente identificadas representam apenas 5% dos casos. Existem cerca de 25% que representam formas hereditárias para as quais ainda não foram estabelecidos os padrões de alterações genéticas subjacentes. Desta forma, estudos que venham contribuir para um maior conhecimento dos mecanismos moleculares responsáveis pelo aumento da susceptibilidade dos indivíduos para o desenvolvimento de CCR são extremamente importantes. O CCR é uma patologia multifactorial, onde factores genéticos interagem com factores ambientais no surgimento e desenvolvimento da doença. Assim, torna-se essencial integrar o estudo das alterações genéticas no contexto ambiental onde os indivíduos em estudo se encontram. No caso desta patologia um dos principais factores ambientais estudado é a nutrição. Vários estudos têm sido realizados ao longo dos últimos anos de forma a compreender como pode a ingestão dos nutrientes influenciar o desenvolvimento de CCR e de que forma interage com as alterações genéticas individuais. O ciclo do folato é um dos processos metabólicos onde o papel da nutrição em interacção com alterações genéticas mais tem sido estudado nos últimos anos. Deste cruzamento entre o estudo das alterações genéticas e ambientais surge a Nutrigenética. O conjunto de estudos da presente tese tem como objectivo aumentar o conhecimento do papel das alterações em genes do ciclo do folato, em interacção com factores nutricionais e de estilo de vida, não só no desenvolvimento de CCR, mas também de outra patologia do tracto gastrointestinal, a Doença de Crohn (DC), uma doença inflamatória muitas vezes associada como factor de risco para o desenvolvimento de CCR. Este estudo debruçou-se essencialmente no estudo dos genes timidilato sintetase (TYMS) e metionina sintetase (MTR) em populações com CCR e DC, bem como no padrão nutricional destas populações com particular incidência nos nutrientes envolvidos no ciclo do folato (folato, metionina, vitamina B6, vitamina B12). Analisando o conjunto de resultados obtidos para os estudos do CCR podemos concluir que quer a TYMS quer a MTR possuem um papel relevante na susceptibilidade para desenvolver esta patologia, assim como têm destaque no funcionamento do ciclo celular durante o processo oncogénico. Os resultados demonstram que os factores que levam a uma menor disponibilidade de grupos metil no ciclo de folato (baixos níveis de folato, alteração da actividade de MTR, elevada expressão de TYMS) constituem factores de risco, muito provavelmente por contribuírem para uma desregulação dos níveis de metionina disponível para a metilação do DNA da célula. Demonstram ainda que em células tumorais ocorrem alterações na regulação do ciclo do folato de forma a favorecer a síntese de DNA em detrimento da metilação do mesmo, alterando para isso a expressão dos genes de forma a que o fluxo de grupos metil provenientes do folato sejam encaminhados para a enzima TYMS. O polimorfismo de deleção 6pb da TYMS surge como um factor de diagnóstico e de prognóstico de CCR para a população portuguesa. Dos factores nutricionais analisados apenas o folato aparenta ter um papel relevante na modelação do risco de desenvolver CCR. Na doença de Crohn (DC) podemos verificar que a homocisteína e o seu metabolismo poderão contribuir para o aparecimento e desenvolvimento da patologia. O aumento da homocisteína poderá ser o responsável por um aumento da resposta auto-imune do organismo, promovendo o aparecimento da DC. O polimorfismo A2756G MTR desempenha um papel preponderante como factor de diagnóstico da DC, tendo sido associado pela primeira vez a esta patologia. Tem também um papel importante no desenvolvimento da doença, uma vez que está associado a uma idade de diagnóstico mais baixa, sugerindo assim que o desenvolvimento da doença ocorre de forma mais precoce. Concluindo, com este estudo pensamos ter contribuído para um melhor entendimento do papel do ciclo do folato no desenvolvimento de CCR e DC, sendo um ponto de partida para futuras investigações que possam revelar cada vez melhor as complexas interacções metabólicas desta via e a sua influência nas patologias estudadas. Do nosso estudo destacamos a importância de uma análise global das várias etapas do ciclo do folato para que se possa compreender a dinâmica que se estabelece no desenvolvimento destas patologias, podendo diversas alterações, quer a nível genético quer a nível nutricional, exercerem efeitos diferentes consoante o estado dos restantes intervenientes do ciclo do folato. Acreditamos que no futuro este estudo permitirá que o conhecimento do ciclo do folato tenha cada vez mais uma relevância fundamental a nível de diagnóstico e terapêutica destas patologias.------------ ABSTRACT: Colorectal Cancer (CRC) is one of the cancers that have a higher rate of mortality worldwide. In Portugal this pathology is responsible for the deaths of about 3700 people per year, and these numbers increase each year. Over the past few decades the role of genetic changes in the etiology of oncological pathologies has had an increasingly greater emphasis. The number of studies that evaluate the importance of polymorphisms, mutations, changes in gene regulation and gene interactions in the development of these diseases has increased exponentially. With the increased knowledge of how these changes influence the development of cancer, appeared the first means for genetic diagnostic, leading to a change in the way diagnosis is seen and in the prevention of these diseases. In CRC the hereditary forms with clearly identified genetic changes represent only 5% of cases. There are about 25% representing hereditary forms for which the patterns of genetic changes haven’t been established. In this way, studies that will contribute to a greater understanding of the molecular mechanisms responsible for increased susceptibility of individuals to the CRC development are extremely important. CRC is a multifactorial pathology, where genetic factors interact with environmental factors in the emergence and development of the disease.Thus, it is essential to integrate the study of genetic changes in the environmental context of the individuals under study. In the case of this pathology one of the main environmental factors studied is nutrition. Several studies have been conducted over the past few years in order to understand how the intake of nutrients can influence the development of CRC and how nutrients interact with the individual genetic changes. The folate cycle is one of the metabolic processes where the role of nutrition in interaction with genetic alterations has been studied in recent years. This cross between the study of genetic and environmental changes developed Nutrigenetics. The set of studies of this thesis aims to increase awareness of the role of changes in genes of the folate cycle, in interaction with nutritional factors and lifestyle, not only in the development of CRC, but also of another pathology of the gastrointestinal tract, Crohn's disease (CD), an inflammatory disease often associated as a risk factor for the development of CRC. This study dealt mainly in the study of genes thymidylate synthase (TYMS) and methionine synthase (MTR) in populations with CRC and CD, as well as in the nutritional pattern of these populations with particular focus on nutrients involved in the folate cycle (folate, methionine, vitamin B6, vitamin B12). Analyzing the results obtained for the CRC studies we conclude that either the MTR TYMS have a relevant role in susceptibility to develop this pathology, and have an important role in the functioning of the cell cycle during oncogenesis. The results show that the factors that lead to a lower availability of methyl groups in folate cycle (low levels of folate, change the activity of MTR, high expression of TYMS) constitute risk factors, most likely by contribute to a dysregulation of methionine levels available for DNA methylation of the cell. Our results also demonstrate that in tumor cells occur changes in the regulation of the folate cycle in order to promote the synthesis of DNA, to the detriment of methylation of the same by changing the expression of genes so that the methyl groups from folate are forwarded to the TYMS enzyme reaction. The deletion polymorphism 6bp of TYMS emerges as a diagnostic and prognostic factor of CCR for the Portuguese population. Nutritional factors analyzed only folate appears to have a major role in modulating the risk of developing CCR.In Crohn’s disease (CD) we can check that homocysteine and its metabolism may contribute to the emergence and development of this pathology. Increased homocysteine may be responsible for an increase in the body's autoimmune response, promoting the emergence of CD. The polymorphism A2756G MTR plays a leading role as a factor of diagnosis of DC, having been associated with this pathology for the first time. It also has an important role in the development of the disease, since it is associated with a lower diagnostic age, suggesting that the development of the disease occurs earlier. In conclusion, our study has contributed to a better understanding of the role of folate cycle in the development of CRC and CD, being a starting point for future research that may prove increasingly complex metabolic interactions in this via and its influence on the pathologies studied. In our study we highlight the importance of a comprehensive analysis of the various steps of the folate cycle in order to understand the dynamics that settles in the development of these pathologies, and a number of amendments, whether at the genetic level or at the nutritional level, exercise different effects depending on the stage of the remaining participants in the folate cycle. We believe that in the future this study will allow the knowledge of folate cycle to have increasingly a fundamental relevance at the level of diagnosis and treatment of these diseases.

Which screening strategy using BMD measurements would be most cost effective for hip fracture prevention in elderly women? A decision analysis based on a Markov model.

INTRODUCTION: Hip fractures are responsible for excessive mortality, decreasing the 5-year survival rate by about 20%. From an economic perspective, they represent a major source of expense, with direct costs in hospitalization, rehabilitation, and institutionalization. The incidence rate sharply increases after the age of 70, but it can be reduced in women aged 70-80 years by therapeutic interventions. Recent analyses suggest that the most efficient strategy is to implement such interventions in women at the age of 70 years. As several guidelines recommend bone mineral density (BMD) screening of postmenopausal women with clinical risk factors, our objective was to assess the cost-effectiveness of two screening strategies applied to elderly women aged 70 years and older. METHODS: A cost-effectiveness analysis was performed using decision-tree analysis and a Markov model. Two alternative strategies, one measuring BMD of all women, and one measuring BMD only of those having at least one risk factor, were compared with the reference strategy "no screening". Cost-effectiveness ratios were measured as cost per year gained without hip fracture. Most probabilities were based on data observed in EPIDOS, SEMOF and OFELY cohorts. RESULTS: In this model, which is mostly based on observed data, the strategy "screen all" was more cost effective than "screen women at risk." For one woman screened at the age of 70 and followed for 10 years, the incremental (additional) cost-effectiveness ratio of these two strategies compared with the reference was 4,235 euros and 8,290 euros, respectively. CONCLUSION: The results of this model, under the assumptions described in the paper, suggest that in women aged 70-80 years, screening all women with dual-energy X-ray absorptiometry (DXA) would be more effective than no screening or screening only women with at least one risk factor. Cost-effectiveness studies based on decision-analysis trees maybe useful tools for helping decision makers, and further models based on different assumptions should be performed to improve the level of evidence on cost-effectiveness ratios of the usual screening strategies for osteoporosis.

Antidiabetic drugs and kidney disease - Recommendations of the Swiss Society for Endocrinology and Diabetology.

Patients with diabetes are at risk of early renal function decline. Therefore, kidney function needs monitoring at least once per year. Once the glomerular filtration rate (GFR) is less than 60 ml/min, the pharmacokinetics of antidiabetic drugs may be altered. Sulfonylurea and glinide therapies are associated with a risk of hypoglycaemia which is increased in the presence of renal impairment. Most sulfonylureas must be discontinued once GFR is <60 ml/min. Some glinides may be continued beyond this threshold, in particular repaglinide, which may be used in dialysis patients. In the absence of comorbidities, metformin can be continued at lower doses until a GFR of 45 ml/min, but must be withdrawn in case of dehydration or during the administration of a nephrotoxic drug including dye for radiological investigations. Glitazones may worsen water and sodium retention in patients with renal impairment. The pharmacokinetics of all DPP-IV inhibitors except linagliptin are altered with impaired renal function. Only sitagliptin, saxagliptin and linagliptin may be used in advanced kidney disease, but experience is as yet very limited. GLP-1 agonists are contraindicated in moderate to advanced kidney disease.

Molecular epidemiology of Pseudomonas aeruginosa in intensive care units over a 10-year period (1998-2007).

Pseudomonas aeruginosa is one of the leading nosocomial pathogens in intensive care units (ICUs). The source of this microorganism can be either endogenous or exogenous. The proportion of cases as a result of transmission is still debated, and its elucidation is important for implementing appropriate control measures. To understand the relative importance of exogenous vs. endogenous sources of P. aeruginosa, molecular typing was performed on all available P. aeruginosa isolated from ICU clinical and environmental specimens in 1998, 2000, 2003, 2004 and 2007. Patient samples were classified according to their P. aeruginosa genotypes into three categories: (A) identical to isolate from faucet; (B) identical to at least one other patient sample and not found in faucet; and (C) unique genotype. Cases in categories A and B were considered as possibly exogenous, and cases in category C as possibly endogenous. A mean of 34 cases per 1000 admissions per year were found to be colonized or infected by P. aeruginosa. Higher levels of faucet contamination were correlated with a higher number of cases in category A. The number of cases in category B varied from 1.9 to 20 cases per 1000 admissions. This number exceeded 10/1000 admissions on three occasions and was correlated with an outbreak on one occasion. The number of cases considered as endogenous (category C) was stable and independent of the number of cases in categories A and B. The present study shows that repeated molecular typing can help identify variations in the epidemiology of P. aeruginosa in ICU patients and guide infection control measures.

Horseshoe Falls from Above, U.S.A.

The description reads "(39) Tireless Niagara - Horseshoe Falls from above - U.S.A.". The reverse states "We are standing on the Canadian side of the river, looking S.E. across the enormous curve of the Horseshoe toward the Dufferin Islands on the Canadian side. 'This is close enough. The time will come undoubtedly when no man can reach this point, when the rocks on which we stand will break and crash into the gulf above which they hang. Table Rock one of the best known points about Niagara in the past, used to extend out over the river from the bank just behind us. It was originally very large but great masses, sometimes a hundred feet in length by fifty in width, have broken off at different periods, the last in 1883, until the whole rock is gone. Off to our left is the centre of the Horseshoe. It is easy to see that in that direction the water is going over in a solid mass, thousands of tons each second, to the river 150 feet below. While the amount of water passing over these rocks varies somewhat according to the height of the river. It has been estimated that the average amount is 12,000,000 cubic feet per minute, that is, about 375,000 tons...Since 1842 the whole contour of these falls has been worn away at the rate of about 2 1/10 ft. per year. In the centre of the Horseshoe where the bulk of the water passes, nearly five feet of rock are worn away each year. The falls have receded 100 feet within the memory of the men now living.' From Niagara Through the Stereoscope, with special 'keyed' maps, published by Underwood & Underwood"

View of Falls from Steel Bridge, Niagara, U.S.A.

The description of the image reads "(4)-8972-General view of Falls from new steel bridge - Maid of the Mist at landing - Niagara, U.S.A." The reverse of the image includes the description, "We are standing on the new steel bridge over Niagara River, 190 feet above the water and looking a little west of south, up the river towards Lake Erie. The high cliff at the extreme left, on the American side, is Prospect Point, where a crowd is gathered at this moment to view the Falls that we see just beyond Prospect Point. That dark, tree-covered mass of rock beyond is Goat Island; and just this side of Goat Island we see a bit of its precipice has been cut off separate from the rest by the powerful current of the waters - the smaller portion is Luna Island, and the Luna Falls go pouring down between the two islands. The face of the precipice curves inward beneath the Luna Falls leaving behind the 160 foot sheet of water the unearthly hollow known as the Cave of the Winds. Beyond Goat Island we see the gigantic curve of the Horseshoe Falls, 3,010 feet long and 158 feet high, reaching around through the clouds of spray to the farther Canadian shore. (The boundary line between British and American territory is in mid-stream.) It has been estimated that every minute 375,000 tons of water pour over these Horseshoe Falls, and they are wearing away the cliffs, moving back up the stream at the rate of 2.4 feet per year. It was probably only about a thousand years ago that they took their plunge just about where we stand now. Down there below us, at the wharf is the Maid of the Mist at the American landing taking on passengers who have come down the steep bank by the inclined railway. Its course takes it through those clouds of spray almost to the very foot of both Falls, - waters falling from 167 feet overhead, and water surging at least as many feet deep under the staunch little vessel. See special 'keyed' maps of Niagara pub. by Underwood and Underwood, also the Niagara Book by Mark Twain, W.D. Howells and others."

Évolution échocardiographique et prédicteurs de progression de la sténose valvulaire aortique

Introduction: L’utilisation clinique de biomarqueurs pour prédire la progression de la sténose valvulaire aortique (SVA) n’est pas encore validée à ce jour. Nous voulons évaluer des prédicteurs de la progression de la SVA d’étiologie dégénérative sur la valve aortique tricuspide. Méthodes: Nous avons identifié 126 cas avec SVA et ≥ 2 échocardiogrammes post-recrutement et 126 témoins appariés recrutés par la Biobanque de l’Institut de Cardiologie de Montréal. Nous avons collecté des données cliniques, échocardiographiques et génétiques de base et nous avons mesuré des biomarqueurs plasmatiques. L’évolution de la SVA a été établie par l’analyse des échocardiogrammes sériés et définie comme la variation moyenne par an des paramètres suivants: vitesse transvalvulaire aortique maximale, gradient transvalvulaire aortique moyen (GTAM), aire valvulaire aortique et aire valvulaire aortique indexée. Nous avons évalué l’association des données cliniques/échocardiographiques/génétiques (polymorphisme LPA rs10455872) avec la progression de la SVA et des biomarqueurs plasmatiques avec la présence et la progression de la SVA. Résultats: La durée moyenne de suivi a été de 2,4 ans. Selon des analyses multivariées concernant les données cliniques/échocardiographiques/LPA rs10455872, une fréquence cardiaque plus élevée (pour les patients plus agés et les hommes), le diabète (pour les hommes), et un plus grand GTAM au premier échocardiogramme sont associés à une évolution plus rapide de la SVA. La présence de régurgitation aortique au premier échocardiogramme est associée à une évolution plus lente de la SVA. L’analyse des biomarqueurs plasmatiques versus la présence et la progression de la SVA est en cours. Conclusion: Nos résultats indiquent que une fréquence cardiaque plus élevée, le diabète, et un plus grand GTAM au premier échocardiogramme sont associés avec une progression plus rapide de la SVA. Les résultats de cette étude pourraient contribuer à une approche plus personnalisée du suivi et du traitement de la SVA.

Caractérisation des unités de soins aigus chirurgicaux au sein des départements de chirurgie générale au Canada

Introduction : The acute care surgery (ACS) units are dedicated to the prompt management of surgical emergencies. It is a systemic way of organizing on-call services to diminish conflict between urgent care and elective obligations. The aim of this study was to define the characteristics of an ACS unit and to find common criteria in units with reported good functioning. Methods : As of July 1st 2014, 22 Canadian hospitals reported having an ACS unit. A survey with questions about the organization of the ACS units, the population it serves, the number of emergencies and trauma cases treated per year, and the satisfaction about the implementation of this ACS unit was sent to those hospitals. Results : The survey’s response rate was 73%. The majority of hospitals were tertiary or quaternary centers, served a population of more than 200 000 and had their ACS unit for more than three years. The median number of surgeons participating in an ACS unit was 8.5 and the majority were doing seven day rotations. The median number of operating room days was 2.5 per week. Most ACS units (85%) had an estimated annual volume of more than 2500 emergency consultations (including both trauma and non-trauma) and 80% operated over 1000 cases per year. Nearly all the respondents (94%) were satisfied with the implementation of the ACS unit in their hospital. Conclusion : Most surgeons felt that the implementation of an ACS unit resulted in positive outcomes. However, there should be a sizeable catchment population and number of surgical emergencies to justify the resulting financial and human resources.

Application of bacterins and yeast Acremonium dyosporii to protect the larvae of Macrobrachium rosenbergii from vibriosis

The fresh water prawn, Macrobrachium rosenbergii, has proven potential for use as an aquaculture species (Hanson & Goodwin, 1997; Kurup, 1984). In India alone, culture of this species of prawn in low saline areas requires about 200 million seed per year (Kurup, 1984). In hatcheries poor survival rate has been associated with vibriosis at di#erent stages of the larval cycle. Members of the family Vibrionaceae associated with the larvae of M. rosenbergii were shown to be pathogenic under laboratory conditions (Bhat et al., 2000, in press). Vibrios have been associated with mortality of penaeid prawns by several workers (Aquacop, 1977; Hameed, 1993; Karunasagar et al., 1994). Two methods have been suggested to protect both the larvae and juveniles from vibriosis; one is the administration of bacterins prepared from pathogenic strains (Itami et al., 1989, 1991; Adams, 1991; Song & Sung, 1990; Sung et al., 1991) and the other is the utilization of yeast 1-3 and 1-6 glucans as immunostimulants for enhancing the non-specific defense system (Sung et al., 1994; Song et al., 1997). In the light of these observations it was hypothesised that bacterins and yeast glucans may also be e#ective in protecting the larvae of M. rosenbergii from vibriosis as has been achieved in the case of penaeids. To examine this hypothesis, the ability of bacterins and an extracellular glucan-producing yeast to increase the overall survival and metamorphosis of larvae in a hatchery, as well as to protect against an experimental challenge under laboratory conditions, was evaluated

Untersuchungen zum Gesundheitsstatus und zu betrieblichen Maßnahmen der Gesundheitsvorsorge in der ökologischen Schweinehaltung

Im Rahmen dieser Arbeit wurde mittels einer umfassenden und von einer Projektgruppe begleiteten Literaturanalyse sowie anhand von Praxiserhebungen der Frage nachgegangen, wie es um die Tiergesundheit in der ökologischen Schweinehaltung bestellt ist. Ferner wurde untersucht, ob die ökologischen Rahmenrichtlinien (EWG-VO 2092/91) ein Hemmnis für die Sicherstellung eines hohen Gesundheitsstatus der Nutztiere darstellen. Die Literaturauswertung ergab, dass die Erkrankungsraten sowohl auf ökologisch wie auf konventionell geführten Betrieben ein hohes Niveau aufwiesen. Die Ursachen wurden vorrangig in einem unzureichenden betrieblichen Management gesehen, während den EG-Rahmenrichtlinien in der Regel keine maßgebliche Bedeutung für den Gesundheitsstatus beigemessen wurde. In Praxiserhebungen wurde die Status-quo-Situation zur Tiergesundheit auf sechs ökologisch wirt- schaftenden Schweinemastbetrieben erfasst. Ferner wurde untersucht, inwieweit eine Verbesserung des Gesundheitsstatus auf den Betrieben mit einem Mehraufwand an Arbeitszeit und Investitionen verbunden ist. Hierzu wurden die Bereiche Haltung, Fütterung und Hygienemanagement mittels einer Schwachstellenanalyse (Hazard Analysis Critical Control Points-Konzept) beurteilt. Der Zeit- bedarf für Maßnahmen zur Gesundheitsvorsorge wurde durch Arbeitszeitaufzeichnungen erfasst. Die Untersuchungen zeigten, dass auf den Betrieben zum Teil erhebliche Mängel im Hygiene- management bestanden. Anhand von Schlachtkörperbefunden wurde eine hohe Rate pathologischer Leberveränderungen, verursacht durch Larven des Schweinespulwurms Ascaris suum, diagnosti- ziert. Insgesamt wiesen die Schlachtkörper der Tiere von den sechs Betrieben mit durchschnittlich 48,8 % sowie die Schlachtkörper von ökologischen Vergleichsbetrieben mit 63,9 % signifikant höhere Befundraten auf als die Schlachtkörper konventioneller Vergleichsbetriebe (17,4 %). Der Arbeitszeitbedarf für die Mastschweinehaltung auf den sechs Betrieben variierte zwischen 2,0 und 3,7 Arbeitskraftstunden pro Mastplatz und Jahr und lag damit deutlich höher als vergleichbare Literaturdaten. Zwischen den Betrieben traten hohe Unterschiede hinsichtlich der zeitlichen Aufwendungen für Hygiene- und Tiergesundheitsmaßnahmen auf. Während der Interventionsphase wurden das Entwurmungs- und das Hygieneregime der sechs Betriebe optimiert. Die Buchten wurden ordnungsgemäß gereinigt und desinfiziert und der erforderliche Arbeitszeitaufwand quantifiziert. Dieser lag zusammen mit den zusätzlichen Kosten um ca. 46 % höher als der betrieblich übliche Arbeitszeitaufwand. Betriebe mit neu konzipierten Ställen und glatten Buchtenböden und -wänden konnten diese mit vergleichsweise geringem Arbeitsaufwand reinigen und desinfizieren. In einigen Altgebäuden hingegen war aufgrund rauer und schadhafter Oberflächen eine ordnungsgemäße Reinigung und Desinfektion nur bedingt durchzuführen. Die Rate der Leberveränderungen am Schlachthof konnte von durchschnittlich 48,9 % auf 32,7 % gesenkt werden. Während sich die Befundraten auf einigen Betrieben signifikant verbesserten, trat bei der Nutzung von unrenovierten Ställen in Altgebäuden keine Besserung ein. Es wird geschlussfolgert, dass die Rahmenbedingungen der EG-Verordnung einem hohen Tiergesundheitsstatus nicht entgegen stehen, in der Regel jedoch mit einem erhöhten Aufwand für Hygienemaßnahmen verbunden sind. Voraussetzung für eine geringe Parasitenbelastung sind ein konsequent umgesetztes Hygiene- und Entwurmungsregime sowie gut zu reinigende Buchten. Letzteres ist allerdings bei der Nutzung von Altgebäuden nicht immer gegeben.

Plan de Mejoramiento Para la Empresa AAA PH SAS Asistencia y Administración A Propiedad Horizontal

La oportunidad del mercado se define como la necesidad de abarcar el mercado de la administración de propiedad horizontal y la venta de copropiedades. Mercado que se encuentra en crecimiento en Bogotá. Enfocándonos en los estratos 5 y 6 de las localidades de Usaquén, Suba y Chapinero. En la actualidad son muy pocas las empresas especializadas en la administración de propiedad horizontal. Existen muchas empresas que intentan abarcar este mercado, pero no hay estrategias de fondo que permitan la satisfacción de los clientes, ni que generen valor agregado. Por lo tanto consideramos que es posible incursionar en el mercado con una idea que introduzca valor, que sea flexible, que cuente con estándares de calidad y que involucre la tecnología, de la mano del internet y la intención de hacerle la vida más fácil a los consejeros y copropietarios. El servicio principal de este emprendimiento es la administración de propiedad horizontal y el servicio secundario es la administración inmobiliaria para la venta de copropiedades. Nuestra capacidad de generar valor está dada a través de nuestra oficina virtual, nuestra estrategia de comunicación, nuestros aliados estratégicos y la asistencia personal dedicada. Las cuales creemos son la base fundamental para aprovechar esta oportunidad de negocio, generando empleo y obteniendo muy buenas ganancias y rentabilidades en el mediano y largo plazo. Hoy el mercado de la propiedad horizontal se encuentra en crecimiento. El tamaño del mercado es de (61.200’000.000) sesenta y un mil doscientos millones de pesos anuales, y crece en promedio alrededor del 1 %. Lo anterior según un estudio de proyección - Perspectivas del mercado de vivienda nueva y del sector edificador en 2012- realizado por la Cámara Colombiana de La Construcción (CAMACOL). AAA PH SAS o Asistencia y Administración a Propiedad Horizontal, cuanta en la actualidad con una participación en el mercado del 0,07843 por ciento, pero para el final de esta proyección se contara con una participación del 0.3921 por ciento. El proyecto se encuentra ubicado en la Avenida carrera 15 número 144-43 apartamento 101, Bogotá DC. El radio de acción está enfocado en las localidades de Suba, Chapinero y Usaquén en las copropiedades estrato 5 y 6. En el futuro se espera abarcar un radio mucho más amplio con oficinas en puntos estratégicos de la ciudad e involucrar municipios aledaños a la ciudad de Bogotá (Chía, Cota, Cajicá), y tal vez otras ciudades del país (Cartagena, Medellín) La inversión es de 22 millones de pesos. Los ingresos por ventas en el primer año son de 77 millones de pesos, en el segundo año de 135 millones de pesos y en el tercer año de 211 millones de pesos. La utilidad neta del primer año es de $ 631.866 pesos, en el segundo año de $ 17.827.602 pesos y en el tercer año de $ 28.024.867 pesos. Los gastos en su mayoría se ven reflejados en la mano de obra fija, ya que nuestros empleados tienen muy buenas capacidades y son retribuidos con un salario por encima del promedio del mercado. Esto porque nuestra intención es posicionar nuestra marca por nuestra exclusiva calidad de servicio, experiencia y alto contenido tecnológica para agilizar y facilitar procesos. La rentabilidad bruta es de del 77.63% anual. La rentabilidad sobre las ventas es de 0.82% anual, pero es necesario considerar que los valores de venta están siendo aproximados y según nuestra experiencia estos valores de venta serán mucho mayores, debido a la capacidad y el reconocimiento que ya tiene la empresa. Teniendo en cuenta que en la actualidad tenemos contratos que representan ingresos del doble del promedio presentado en esta proyección. De igual forma hay que considerar que en el mercado inmobiliario las comisiones por ventas pueden aumentar significativamente. La rentabilidad sobre la inversión supera a la del comportamiento del mercado o interés de oportunidad en un poco más de 9 millones de pesos. Esto significa que es un proyecto viable que genera mejores resultados que los del mercado de oportunidad, evidenciando que podríamos generar muy buenos ingresos. La tasa interna de retorno o TIR es igual a 33.22 %. Es un valor considerado alto pero que está de acuerdo a la tendencia del mercado de los servicios, en donde la TIR suele ser mucho más alta. Con este valor se recomienda seguir con el proyecto. Eso significa que por cada peso invertido en el proyecto se recupera cada peso y se generaran beneficios adicionales por 33.22 pesos. El valor del VPN o valor presente neto arrojado es de $9, 152,729 pesos. Esto quiere decir que se generan 9 millones de pesos adicionales al invertir los recursos en este proyecto, que en uno que rente el 14 % anual, por lo tanto se sugiere continuar con el proyecto e invertir los recursos. El indicador de viabilidad financiera, es el periodo de recuperación de la inversión (PRI). La inversión es de 22 millones de pesos, como la suma de las utilidades de los tres años es superior se afirma que la inversión se recupera en el tercer año.

Tax+

Un grupo de estudiantes de la Universidad del Rosario encontró la oportunidad de iniciar un proyecto basado en la recuperación de impuestos de renta de los ciudadanos colombianos que trabajan o trabajaron en Estados Unidos, bajo el tipo de visa J1. El mercado en Colombia actualmente se encuentra constituido por aproximadamente 4.256 consumidores cuyo consumo per cápita es de $ 2.143.800 de pesos, la estrategia a utilizar para captar un nivel de clientes importante esta resguardada en el valor agregado del servicio, este pretende ofrecer un precio más bajo que la competencia incrementando la tasa de retorno de impuestos para nuestros clientes. Para iniciar, durante el primer año se espera obtener un 20% de participación en el mercado con 889 clientes, lo que conforma un promedio de 75 personas mensuales. Los pasos que se deben seguir para realizar el trámite de recuperación de impuestos son: 1) Contactar al cliente y darle la información, 2) Envió de los requisitos y formularios para que llene el cliente, 3) Devolución de los papeles diligenciados por el cliente, 4) Envió de papeles a Estados Unidos, 5) Contacto con el agente y devolución del dinero, 6) Informar al estudiante que ya está su dinero, 7) Encuesta de satisfacción. Para esto es necesario contar con un equipo conformado por un gerente general, gerente financiero, gerente de servicio al cliente y gerente comercial. La compañía estará ubicada en Bogotá, sin embargo, Tax + aspira tener un crecimiento importante en el país entrando a ciudades con una actividad importante dentro del mercado de work and travel como lo son Medellín, Cali y Barranquilla. El proyecto se iniciará con la constitución de una sociedad anónima simplificada (S.A.S.), una inversión total de $ 26.000.000 de pesos, la cual se encuentra constituida por un aporte de $ 6.500.000 pesos de cada uno de los miembros del equipo emprendedor, con esto se pretende adquirir los activos fijos y capital necesarios para iniciar el funcionamiento de la empresa. 10 Durante el primer año se espera tener unos ingresos de $ 355.600.000 de pesos, para el segundo año se pretende incrementar el número de clientes a 964, lo cual constituye unos ingresos equivalentes a $ 471.328.000 de pesos, y para el tercer año las ventas esperadas deberán alcanzar los $ 538.204.160 de pesos, que generan una rentabilidad sobre ventas del 6,31%, 0,73% y 1,6%, respectivamente. Para alcanzar el punto de equilibrio la empresa debe vender $322.083.104 al año, lo que indica que se puede alcanzar en el primer año de operación. En el primer año de operación se obtiene un flujo de efectivo de $43.272.320, en el segundo año, $5.570.581 y en el tercero $11.521.539. La tasa interna de retorno del proyecto es de 89,99% y la inversión se recupera en el tercer año de operación.