Norma internacional de contabilidade [NIC 33]: resultados por acção

Revista Fiscal, Março 2008

El método de costos ABC como una herramienta de adopción de la NIC 11 en empresas constructoras de Terraceo y Cimentación.

En El Salvador la Industria de la Construcción, es una de las principales fuentes generadoras de trabajo, por lo cual deberá tenerse los mejores controles tanto financieros como administrativos para que esta valiosa industria continúe sirviendo a la economía del país. La contabilidad forma parte de dichos controles y deberá tenerse en cuenta como una herramienta para la toma de decisiones, el ambiente competitivo sigue aumentando y el cumplimiento de la NIC´s es muy importante para ellas, pues algunas empresas privadas y el Gobierno Central les exigen la aplicación de esta normativa para que puedan ser contratadas.Considerando lo antes expresado, inicio la idea de realizar el presente trabajo de investigación, el cual esta orientado a la aplicación del Método de Costos ABC como herramienta de adopción de la Normativa Internacional NIC11 “Contratos de Construcción”, la cual suministra los lineamientos para el registro de los contratos en cuanto a sus ingresos y costos. En el desarrollo de la investigación fue necesario ver los procedimientos y procesos llevados a cabo en las cimentaciones a través de perforaciones de suelo efectuándose en distintas obras, que se encontraban ejecutándose, la información fue obtenida a través de un cuestionario de preguntas, que se paso a una muestra de 33 empresas dedicadas a la construcción, inscritas en la Cámara Salvadoreña de la Industria de la Construcción,(CASALCO), a través de la cual se les solicito información sobre el registro y control de costos de obra Luego, se presento la propuesta del grupo la cual consiste en un guía para la adopción de la NIC 11 a través del Método ABC para la distribución de los CIFS en las empresas constructoras y así mismo se planteo un supuesto con el cual se desarrollo el caso practico, dentro del cual se muestran los pasos a seguir para implementar el método propuesto.

Sobre-expresión de la proteína p 16 en biopsias con diagnóstico de NIC I, positivas para Genoma de Papiloma Virus Humano. Instituto del Cáncer. SOLCA Cuenca-Ecuador. 2009-2010.

Numerosos estudios mencionan que la sobreexpresión de la proteína p16, un marcador biológico que permite identificar lesiones preneoplásicas del epitelio exocervical, tendría una alta asociación con el Papiloma Virus Humano (HPV) de alto riesgo oncogénico. Es un estudio descriptivo correlacional cuyo objetivo fue establecer asociación de las Neoplasias Intraepiteliales Cervicales grado I (NIC I), HPV positivos, con la expresión del p16. Materiales, métodos y resultados: Es un estudio correlacional que se realizó en el período de noviembre de 2009 a noviembre de 2010; se presentaron 256 casos de NIC I de los cuales, 72 fueron HPV positivos; se practicó técnica de p16. La edad promedio de las mujeres fue de 41 años. Se encontró positividad para el p16 en 40 casos (55.6%) y fueron negativos 32 (44.4%). De los casos positivos para p16, los tipos virales más frecuentes fueron los de alto riesgo: 33 (82.5%). El p16 fue valorado en cuantía, distribución e intensidad, estableciéndose relación entre la intensidad del p16 con los virus de alto riesgo (p=0.038). Cuando se analizó la edad y el tipo viral, pacientes entre 20 y 40 años (36 casos, 90%) presentaron genoma de HPV de alto riesgo. Conclusiones: Existió correlación entre la intensidad del p16 con la presencia de HPV de alto riesgo, ayudando a seleccionar grupos con tendencia a la progresión de la enfermedad.

Experimental study of phase equilibria in the "FeO"-ZnO-(CaO+SiO2) system with CaO/SiO2 weight ratios of 0.33, 0.93, and 1.2 in equilibrium with metallic iron

The pseudoternary sections FeO-ZnO-(CaO + SiO2) with CaO/SiO2 weight ratios of 0.33, 0.93, and 1.2 in equilibrium with metallic iron have been experimentally investigated in the temperature range from 1000 degreesC to 1300 degreesC (1273 to 1573 K). The liquidus surfaces in these pseudoternary sections have been experimentally determined in the composition range from 0 to 33 wt pct ZnO and 30 to 70 wt pct (CaO + SiO2). The sections contain primary-phase fields of wustite (FexZn1-xO1+y), zincite (ZnzFe1-zO), fayalite (Fu(w)Zn(2-w)SiO(4)), melilite (Ca2ZnuFe1-uSi2O7), willemite (ZnvFe2-vSiO4), dicalcium silicate (Ca2SiO4), pseudowollastonite and wollastonite (CaSiO3), and tridymite (SiO2). The phase equilibria involving the liquid phase and the solid solutions-have also been measured.

IL-33 mediates antigen-induced cutaneous and articular hypernociception in mice

IL-33, a new member of the IL-1 family, signals through its receptor ST2 and induces T helper 2 (Th2) cytokine synthesis and mediates inflammatory response. We have investigated the role of IL-33 in antigen-induced hypernociception. Recombinant IL-33 induced cutaneous and articular mechanical hype rn ociception in a time- and dose-dependent manner. The hypernociception was inhibited by soluble (s) ST2 (a decoy receptor of IL-33), IL-1 receptor antagonist (IL-1ra), bosentan [a dual endothelin (ET)(A)/ETB receptor antagonist], clazosentan (an ETA receptor antagonist), or indomethacin (a cyclooxygenase inhibitor). IL-33 induced hypernociception in IL-18(-/-) mice but not in TNFR1(-/-) or IFN gamma(-/-) mice. The IL-33-induced hypernociception was not affected by blocking IL-15 or sympathetic amines (guanethidine). Furthermore, methylated BSA (mBSA)-induced cutaneous and articular mechanical hypernociception depended on TNFR1 and IFN gamma and was blocked by sST2, IL-1ra, bosentan, clazosentan, and indomethacin. mBSA also induced significant IL-33 and ST2 mRNA expression. Importantly, we showed that mBSA induced hypernociception via the IL-33 -> TNF alpha -> IL-1 beta -> IFN gamma -> ET-1 -> PGE(2) signaling cascade. These results therefore demonstrate that IL-33 is a key mediator of immune inflammatory hype rn ociception normally associated with a Th1 type of response, revealing a hitherto unrecognized function of IL-33 in a key immune pharmacological pathway that may be amenable to therapeutic intervention.

IL-33 induces neutrophil migration in rheumatoid arthritis and is a target of anti-TNF therapy

Objectives Interleukin 33 (IL-33) is a new member of the IL-1 family of cytokines which signals via its receptor, ST2 (IL-33R), and has an important role in Th2 and mast cell responses. This study shows that IL-33 orchestrates neutrophil migration in arthritis. Methods and results Methylated bovine serum albumin (mBSA) challenge in the knee joint of mBSA-immunised mice induced local neutrophil migration accompanied by increased IL-33R and IL-33 mRNA expression. Cell migration was inhibited by systemic and local treatments with soluble (s) IL-33R, an IL-33 decoy receptor, and was not evident in IL-33R-deficient mice. IL-33 injection also induced IL-33R-dependent neutrophil migration. Antigen- and IL-33-induced neutrophil migration in the joint was dependent on CXCL1, CCL3, tumour necrosis factor a (TNF alpha) and IL-1 beta synthesis. Synovial tissue, macrophages and activated neutrophils expressed IL-33R. IL-33 induces neutrophil migration by activating macrophages to produce chemokines and cytokines and by directly acting on neutrophils. Importantly, neutrophils from patients with rheumatoid arthritis successfully treated with anti-TNF alpha antibody (infliximab) expressed significantly lower levels of IL-33R than patients treated with methotrexate alone. Only neutrophils from patients treated with methotrexate alone or from normal donors stimulated with TNF alpha responded to IL-33 in chemotaxis. Conclusions These results suggest that suppression of IL-33R expression in neutrophils, preventing IL-33-induced neutrophil migration, may be an important mechanism of anti-TNF alpha therapy of inflammation.

Interleukin-33 attenuates sepsis by enhancing neutrophil influx to the site of infection

Sepsis is a systemic inflammatory condition following bacterial infection with a high mortality rate and limited therapeutic options(1,2). Here we show that interleukin-33 (IL-33) reduces mortality in mice with experimental sepsis from cecal ligation and puncture (CLP). IL-33-treated mice developed increased neutrophil influx into the peritoneal cavity and more efficient bacterial clearance than untreated mice. IL-33 reduced the systemic but not the local proinflammatory response, and it did not induce a T helper type 1 (T(H)1) to T(H)2 shift. The chemokine receptor CXCR2 is crucial for recruitment of neutrophils from the circulation to the site of infection(3). Activation of Toll-like receptors (TLRs) in neutrophils downregulates CXCR2 expression and impairs neutrophil migration(4). We show here that IL-33 prevents the downregulation of CXCR2 and inhibition of chemotaxis induced by the activation of TLR4 in mouse and human neutrophils. Furthermore, we show that IL-33 reverses the TLR4-induced reduction of CXCR2 expression in neutrophils via the inhibition of expression of G protein coupled receptor kinase-2 (GRK2), a serine-threonine protein kinase that induces internalization of chemokine receptors(5,6). Finally, we find that individuals who did not recover from sepsis had significantly more soluble ST2 (sST2, the decoy receptor of IL-33) than those who did recover. Together, our results indicate a previously undescribed mechanism of action of IL-33 and suggest a therapeutic potential of IL-33 in sepsis.

Identification of T cell epitopes on the 33-kDa fragment of Plasmodium yoelii merozoite surface protein 1 and their antibody-independent protective role in immunity to blood stage malarial

Merozoite surface protein 1 (MSP1) of malaria parasites undergoes proteolytic processing at least twice before invasion into a new RBC. The 42-kDa fragment, a product of primary processing, is cleaved by proteolytic enzymes giving rise to MSP1(33), which is shed from the merozoite surface, and MSP1(19), which is the only fragment carried into a new RBC. In this study, we have identified T cell epitopes on MSP1(33) of Plasmodium yoelii and have examined their function in immunity to blood stage malaria. Peptides 20 aa in length, spanning the length of MSP1(33) and overlapping each other by 10 aa, were analyzed for their ability to induce T cell proliferation in immunized BALB/c and C57BL/6 mice. Multiple epitopes were recognized by these two strains of mice. Effector functions of the dominant epitopes were then investigated. Peptides Cm15 and Cm21 were of particular interest as they were able to induce effector T cells capable of delaying growth of lethal P. yoelii YM following adoptive transfer into immuno-deficient mice without inducing detectable Ab responses. Homologs of these epitopes could be candidates for inclusion in a subunit vaccine.

Texto para discuss??o 33: a iman??ncia do planejamento e da gest??o: a experi??ncia de Curitiba

O prop??sito deste artigo ?? fazer uma reflex??o em torno da iman??ncia do planejamento com a gest??o, da inseparabilidade dessas duas pr??ticas sociais. Trata-se, aqui, de uma explora????o e reflex??o sobre o tema a partir da experi??ncia concreta que est?? sendo conduzida pela Prefeitura Municipal de Curitiba, desde janeiro de 1997

Avaliação crítica de 33 pacientes com bócio mergulhante tratados cirurgicamente por cervicotomia

A possibilidade de ser necessário um acesso combinado, com uma incisão cervical e outra torácica, torna o tratamento do bócio mergulhante um desafio tanto no pré quanto no intra-operatório. Discutimos uma padronização da técnica cirúrgica para minimizar a necessidade da abordagem torácica, tornando o bócio mergulhante uma patologia tratável cirurgicamente, por uma única incisão cervical, e com baixos índices de complicações. OBJETIVO: Avaliar a abordagem cirúrgica do bócio mergulhante por cervicotomia e analisar as complicações cirúrgicas. MATERIAL E MÉTODOS: Foi realizada uma coorte histórica com corte transversal por análise retrospectiva dos prontuários de pacientes submetidos à tireoidectomia no período de maio de 2002 a julho de 2007. Um total de 316 pacientes foi submetido à tireoidectomia sendo 33 (10,4%) por bócio mergulhante. RESULTADOS: Todos os 33 pacientes foram tratados cirurgicamente por via cervical sem necessidade de esternotomia. Não foram observadas lesões definitivas de nervo laríngeo inferior ou hipoparatireoidismo definitivo. Apenas 2 pacientes apresentaram paresia de nervo recorrente e 2 pacientes foram reabordados por hematoma cervical. CONCLUSÃO: Pacientes com bócio mergulhante podem ser tratados cirurgicamente por uma única incisão cervical com segurança e baixos índices de complicação.

Norma internacional de contabilidade [NIC 1 ]: apresentação de demonstrações financeiras

NIC 1

Norma internacional de contabilidade [NIC 2 ]: inventários

Revista Fiscal, Fevereiro 2006

Norma internacional de contabilidade [NIC 7 ]: demonstrações dos fluxos de caixa

Revista Fiscal, Março 2006

Norma internacional de contabilidade [NIC 8 ]: resultados líquidos do período, erros fundamentais e alterações nas políticas contabilísticas

Revista Fiscal, Abril 2006