Diseño de un modelo costo volumen utilidad para la toma de decisiones en la pequeña empresa fabricante de muebles de oficina en el municipio de San Salvador. Caso ilustrativo.

La pequeña empresa fabricante de muebles de oficina, es en la actualidad, un importante agente dinamizador de la economía, representando ingresos a la población a través de la generación de empleos y al estado mediante el pago de impuestos, no obstante es uno de los sectores más golpeados por la crisis financiera mundial, debido entre otros aspectos, a la falta de herramientas administrativas que apoyen la elección de los cursos de acción a seguir y se adapten a las circunstancias cambiantes del entorno, por lo que se consideró necesario efectuar el estudio del diseño de un Modelo Costo-Volumen-Utilidad, con el fin de facilitar la toma de decisiones en la planeación utilidades a través de la gestión de los elementos que encauzan el futuro de las organizaciones: Costos, Volúmenes y precios de venta, de manera que ayude al desarrollo y crecimiento del sector en análisis. Durante la investigación se recopilaron aspectos generales sobre “DECOSISTEMAS”, entidad tomada como caso ilustrativo de la industria en estudio; así mismo, se elaboró un marco teórico sobre elementos relacionados con la pequeña empresa, conceptos referentes a la toma de decisiones, al método de costeo variable y al Modelo Costo-Volumen-Utilidad. Se determinó como universo a las entidades clasificadas como pequeñas empresas que fabrican muebles para oficinas y como unidades de análisis a los administradores y/o contadores. Para la recopilación de la información se utilizó la encuesta y entrevista dirigidas a las unidades de análisis antes mencionadas. Con la información obtenida a través de los instrumentos de investigación, se elaboró un diagnóstico de la situación actual con el objeto de identificar los procedimientos empleados por las empresas encuestadas, para costear los artículos fabricados y determinar el punto de equilibrio operativo, para ello se utilizó el análisis y síntesis como métodos de interpretación de los datos obtenidos, del mismo modo, se aplicó la investigación de tipo correlacional para determinar el grado de asociación entre variables. Ante la interpretación de la información obtenida de las unidades de análisis, se concluyó que costean sus productos con datos proporcionados por la contabilidad tradicional y de cotizaciones que suministran los proveedores, métodos que les impiden adaptar las erogaciones operativas y los precios de comercialización a las nuevas exigencias del mercado, ante lo cual, se recomienda, utilizar herramientas gerenciales que proporcionen a los titulares datos oportunos y confiables que facilite la administración de costos y la formulación de estrategias, que maximicen las ganancias presentes y futuras. Se proponen objetivos, políticas y estrategias financieras, así como una restructuración organizacional necesaria para la ejecución de del Modelo Costo-Volumen-Utilidad que contribuirá a la toma de decisiones, a través de la determinación de herramientas como el punto de equilibrio, margen de seguridad y planeación de utilidades mediante la interrelación de las variables involucradas en el modelo, ente otros aspectos Se desarrolló un plan de capacitación dirigido al personal de “DECOSISTEMAS”, con el propósito de dar a conocer los beneficios de emplear el modelo propuesto; Así como, un plan de implementación para llevarlo a la práctica.

Efficacy and Safety of Using Amplatzer Ductal Occluder for Transcatheter Closure of Perimembranous Ventricular Septal Defect in Pediatrics

Background: Perimembranous Ventricular Septal Defect (PMVSD) is the most common subtype of ventricular septal defects. Transcatheter closure of PMVSD is a challenging procedure in management of moderate or large defects. Objectives: The purpose of this study was to show that transcatheter closure of perimembranous ventricular septal defect with Amplatzer Ductal Occluder (ADO) is an effective and safe method. Patients and Methods: Between April 2012 and April 2013, 28 patients underwent percutaneous closure of PMVSD using ADO. After obtaining the size of VSD from the ventriculogram a device at least 2 mm larger than the narrowest diameter of VSD at right ventricular side was chosen. The device deployed after confirmation of its good position by echocardiography and left ventriculography. Follow up evaluations were done 1 month, 6 months, 12 months and yearly after discharge with transthoracic echocardiography and 12 lead electrocardiography. Results: The mean age of patients at procedure was 4.7 ± 6.3 (range 2 to 14) years, mean weight 14.7 ± 10.5 (range 10 to 40) kg. The mean defect size of the right ventricular side was 4.5 ± 1.6 mm. The average device size used was 7.3 ± 3.2mm (range 4 to 12 mm). The ADOs were successfully implanted in all patients. The VSD occlusion rate was 65.7% at completion of the procedure, rising up to 79.5% at discharge and 96.4% during follow-up. Small residual shunts were seen at completion of the procedure, but they disappeared during follow-up in all but one patient. The mean follow-up period was 8.3 ± 3.6 months (range 1 to 18 months). Complete atrioventricular block (CAVB), major complication or death was not observed in our study. Conclusions: Transcatheter closure of PMVSD with ADO in children is a safe and effective treatment associated with excellent success and closure rates, but long-term follow-up in a large number of patients would be warranted.

Persistent Truncus Arteriosus With Intact Ventricular Septum: Clinical, Hemodynamic and Short-term Surgical Outcome

Introduction: Truncus arteriosus with intact ventricular septum is a rare and unique variant of persistent truncus arteriosus (PTA) which usually presents with central cyanosis and congestive heart failure in neonate and early infancy. Associated cardiac and non-cardiac anomalies may affect morbidity and mortality of these patients. Case Presentation: We describe clinical presentation, echocardiography and angiographic features of a 7-month old boy with PTA and intact ventricular septum who underwent surgical repair of the anomaly at our institution. Operative findings, surgical procedure and short-term outcome are reported. Conclusions: While our patient had systemic pulmonary arterial pressure at the time of complete surgical repair, it was improved after surgery.

Estudio de la función cardíaca en el síndrome de apneas-hipopneas obstructivas del sueño en niños

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Effects of fibrosis morphology on reentrant ventricular tachycardia inducibility and simulation fidelity in patient-derived models

Myocardial fibrosis detected via delayed-enhanced magnetic resonance imaging (MRI) has been shown to be a strong indicator for ventricular tachycardia (VT) inducibility. However, little is known regarding how inducibility is affected by the details of the fibrosis extent, morphology, and border zone configuration. The objective of this article is to systematically study the arrhythmogenic effects of fibrosis geometry and extent, specifically on VT inducibility and maintenance. We present a set of methods for constructing patient-specific computational models of human ventricles using in vivo MRI data for patients suffering from hypertension, hypercholesterolemia, and chronic myocardial infarction. Additional synthesized models with morphologically varied extents of fibrosis and gray zone (GZ) distribution were derived to study the alterations in the arrhythmia induction and reentry patterns. Detailed electrophysiological simulations demonstrated that (1) VT morphology was highly dependent on the extent of fibrosis, which acts as a structural substrate, (2) reentry tended to be anchored to the fibrosis edges and showed transmural conduction of activations through narrow channels formed within fibrosis, and (3) increasing the extent of GZ within fibrosis tended to destabilize the structural reentry sites and aggravate the VT as compared to fibrotic regions of the same size and shape but with lower or no GZ. The approach and findings represent a significant step toward patient-specific cardiac modeling as a reliable tool for VT prediction and management of the patient. Sensitivities to approximation nuances in the modeling of structural pathology by image-based reconstruction techniques are also implicated.

Impact of the timing of metoprolol administration during STEMI on infarct size and ventricular function

Pre-reperfusion administration of intravenous (IV) metoprolol reduces infarct size in ST-segment elevation myocardial infarction (STEMI). This study sought to determine how this cardioprotective effect is influenced by the timing of metoprolol therapy having either a long or short metoprolol bolus-to-reperfusion interval. We performed a post hoc analysis of the METOCARD-CNIC (effect of METOprolol of CARDioproteCtioN during an acute myocardial InfarCtion) trial, which randomized anterior STEMI patients to IV metoprolol or control before mechanical reperfusion. Treated patients were divided into short- and long-interval groups, split by the median time from 15 mg metoprolol bolus to reperfusion. We also performed a controlled validation study in 51 pigs subjected to 45 min ischemia/reperfusion. Pigs were allocated to IV metoprolol with a long (−25 min) or short (−5 min) pre-perfusion interval, IV metoprolol post-reperfusion (+60 min), or IV vehicle. Cardiac magnetic resonance (CMR) was performed in the acute and chronic phases in both clinical and experimental settings. For 218 patients (105 receiving IV metoprolol), the median time from 15 mg metoprolol bolus to reperfusion was 53 min. Compared with patients in the short-interval group, those with longer metoprolol exposure had smaller infarcts (22.9 g vs. 28.1 g; p = 0.06) and higher left ventricular ejection fraction (LVEF) (48.3% vs. 43.9%; p = 0.019) on day 5 CMR. These differences occurred despite total ischemic time being significantly longer in the long-interval group (214 min vs. 160 min; p < 0.001). There was no between-group difference in the time from symptom onset to metoprolol bolus. In the animal study, the long-interval group (IV metoprolol 25 min before reperfusion) had the smallest infarcts (day 7 CMR) and highest long-term LVEF (day 45 CMR). In anterior STEMI patients undergoing primary angioplasty, the sooner IV metoprolol is administered in the course of infarction, the smaller the infarct and the higher the LVEF. These hypothesis-generating clinical data are supported by a dedicated experimental large animal study.

Gender differences in right ventricular function in patients with non-ischaemic cardiomyopathy

The aim of this study is to evaluate sex-related differences in right ventricular (RV) function, assessed with cardiac magnetic resonance imaging, in patients with stable non-ischaemic dilated cardiomyopathy. Mean age was 60.9 ± 12.2 years. Men presented higher levels of haemoglobin and white blood cell counts than women, and performed better in cardiopulmonary stress testing. A total of 24 patients (12 women) presented severe left ventricular (LV) systolic dysfunction, 32 (13 female) moderate and 15 (8 women) mild LV systolic dysfunction. In the group with severe LV systolic dysfunction, average right ventricular ejection fraction (RVEF) was normal in women (52 ± 4 %), whereas it was reduced in men (39 ± 3 %) p = 0.035. Only one woman (8 %) had severe RV systolic dysfunction (RVEF < 35 %) compared with 6 men (50 %) p < 0.001. In patients with moderate and mild LV dysfunction , the mean RVEF was normal in both men and women. In the 14 healthy volunteers, the lowest value of RVEF was 48 % and mean RVEF was normal in women (56 ± 2 %) and in men (51 ±  1 %), p = 0.08. In patients with dilated cardiomyopathy, RV systolic dysfunction is found mainly in male patients with severe LV systolic dysfunction.

Una causa reversible de fracaso ventricular derecho agudo tras el trasplante cardiaco

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