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Introducción y Objetivos: La insuficiencia cardíaca (IC) es un grave problema de salud pública que implica elevados costes para los servicios sanitarios. Sin embargo, no existen estudios de impacto económico. El objetivo de este estudio fue intentar evaluar el coste de la insuficiencia cardíaca. Métodos: Se realizó un estudio observacional retrospectivo con análisis estadístico. La población de este estudio fue el total de pacientes hospitalizados en un período de ocho meses con diagnóstico primario de IC. Las variables se organizaron en grupos: demografía, diagnóstico, pruebas diagnósticas complementarias, terapia farmacológica, datos clínicos, procedimientos, profesionales y hospitalización. Resultados: El gasto total fue de 648.416,64 euros (4.103,90 euros ± 2.563,36). El principal costo fue la hospitalización, que representó el 44,67% del costo total. En las pruebas paramétricas se identificó diferencia significativa entre la autonomía del paciente, la causa de la descompensación, la diabetes mellitus, la clearence de creatinina y el número de días de internación. Sólo el aclaramiento de creatinina presentó diferencia estadística respecto al coste total. Introduction and Objectives: Heart failure (HF) is a serious public health problem that involves high costs to healthcare services. Nevertheless, economic impact studies are absent. The aim of this study was to try to assess the cost of heart failure. Methods: A retrospective observational study with statistical analysis was performed. The population of this study was the total number of hospitalised patients in an eight-month period with the primary diagnosis of HF. The variables were organised into groups: demographics, diagnosis, complementary diagnostic tests, pharmacological therapy, clinical data, procedures, professionals, and hospitalisation. Results: The total expense was EUR 648,416.64 (EUR 4,103.90 ± 2,563.36). The main cost was hospitalisation, which accounted for 44.67% of the total cost. In the parametric tests, a significant difference was identified between the autonomy of the patient, the decompensation cause, diabetes mellitus, creatinine clearance, and the number of days of internment. Only creatinine clearance presented a statistical difference when compared to the total cost. Conclusions: Although several variables were tested, only creatinine clearance proved to directly influence the costs.

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Copyright of Revista Cientifica de la Facultade de Veterinaria is the property of Universidad del Zulia, Facultad de Ciencias Veterinarias and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Galicia Clínica is the property of Sociedad Gallega de Medicina Interna and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Dada la importancia de las inversiones en la marcha de las firmas, este trabajo se propone dos objetivos: describir la evolución de la rentabilidad de las empresas manufactureras en Uruguay en 2010-2017, y verificar en qué medida esta rentabilidad depende de los cambios en el tamaño y de la estructura de costos de las empresas, es decir identificar el mecanismo que tracciona entre el tamaño y la rentabilidad. Para ello, se vale de una base de datos contables de 595 empresas manufactureras. Los resultados obtenidos muestran en primer lugar que la industria uruguaya ha experimentado un continuo decrecimiento de su rentabilidad, en todos los rubros. En segundo lugar, de forma predominante, el aumento del tamaño empresarial ha provocado un efecto negativo en la rentabilidad. Ese efecto opera a través de una reducción de los márgenes porcentuales y una baja en la rotación de stocks. Como subproducto de la investigación principal, al utilizar la técnica de estratificación por quintiles, se observó que las firmas del estrato más grande son en promedio 10 veces más grandes que las del estrato inferior y 44 veces más grandes en promedio que las de los restantes tres estratos.

En proyectos de desarrollo de software, la estimación del esfuerzo desempeña un papel crítico en el éxito o fracaso de éstos, ya que está intrínsecamente ligada al alcance, el costo y el tiempo. A pesar de numerosos esfuerzos por mejorar la precisión de las estimaciones, la mayoría de la literatura existente se centra en proyectos de desarrollo de software tradicionales, dejando un vacío en cuanto a la estimación del esfuerzo en proyectos DevOps. Esta investigación se enfoca en identificar los algoritmos/métodos, métricas y procesos de validación que actualmente se han implementado para la estimación del esfuerzo. Dando como resultado diversas técnicas, incluyendo algoritmos basados en aprendizaje automático, estimación del tamaño de software, listas de verificación, técnicas de estimación ágil y marcos de trabajo. Estas técnicas han evaluado la precisión de las estimaciones utilizando una variedad de métricas, tales como la media de la magnitud del error relativo, mediana de la magnitud del error relativo, predicción en el nivel n, precisión estandarizada, error medio absoluto, error cuadrático, residuo medio absoluto, magnitud del error relativo, mediana del sesgo del error relativo equilibrado, error relativo, error absoluto, error cuadrático relativo raíz, error cuadrático medio raíz, precisión, error cuadrático medio, coeficiente de variación, media y desviación estándar. Estos estudios se han validado mediante encuestas, casos de estudio, historias de usuario, entrevistas, factores y proyectos extraídos de repositorios de datos como Cocomo81, Nasa 93, Maxwell, China y ISBSG. Los resultados de esta investigación tienen el potencial de aportar nuevos enfoques para mejorar el proceso de estimación en proyectos DevOps, llenando un vacío importante en la literatura actual sobre este tema.

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Copyright of Revista Didasc@lia: Didáctica y Educación is the property of Universitaria de Las Tunas, Centro de Estudios de Didactica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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El objetivo de este artículo fue diseñar un sistema de control de inventario de una tienda de juguetes de la ciudad de Puyo, Ecuador. Entre noviembre de 2018 y febrero de 2019, se realizó una etapa de caracterización de la situación real de la gestión de inventario en la empresa y otra etapa de diseño del sistema de inventario. Para el análisis y diseño del sistema de gestión de inventario de la juguetería se combinaron dos procedimientos, uno no relacionado con la caracterización del sistema de inventario existente y otro relacionado con la planificación del inventario. Se encontró que en la empresa mercadería no se encuentra codificada, que no cuenta con un sistema de almacenamiento que facilite su organización y no se pudo identificar el stock del que se disponía. Además, se determinaron los parámetros de inventario como base para el diseño del sistema automatizado. A partir de una adecuada gestión de inventario, se garantizará un abastecimiento oportuno de los productos de venta y la minimización del costo total de las actividades logísticas en el control de inventario, lo que asegurará mayor rentabilidad y mejor atención al cliente.

In the backyard systems in urban and semi-urban areas of the central highlands of Mexico, agriculture and livestock activities are practiced. In order to know the behavior of the economic variables in these farms, a nonprobabilistic sampling by quotas was carried out, using the snowball technique, which consisted of applying surveys to a total of 92 producers, which was designed to collect information on the general characteristics of the backyard, social, and economic system, as well as the products generated from agriculture and livestock. With the information collected, an inventory of the plant and animal species that are produced in the backyard system was made, in addition to estimating economic income, variable costs, fixed costs, total costs, profits and the benefit-cost ratio for carrying out livestock activities agriculture or both in backyard systems. It was found that farmers have an average space in the backyard of 360.5 m2 to carry out activities of agriculture, livestock or both. Farmers who carry out agriculture and livestock activities generate higher income and economic profits, compared to those who only carry out one activity, obtaining a benefit of 27.44 cents for each dollar invested, compared to 16.64 and 18.00 cents for developing the activity agriculture and livestock respectively. The agricultural and livestock activity in the backyard systems of the highlands of Mexico, represent an option to generate economic income for families, and generate food products for self-consumption and reduce expenses for food purchases in the family nucleus. [ABSTRACT FROM AUTHOR]

A través de los años la industria avícola utiliza diversos tipos de promotores a fin de mejorar la producción; sin embargo, la tendencia actual es eliminar los promotores de crecimiento que causan resistencia en los seres humanos, por ejemplo, los antibióticos en la Unión Europea, surgiendo la necesidad de buscar alternativas naturales que son beneficiosas para el organismo y no repercuten negativamente en la salud del ser humano. El objetivo del presente estudio fue evaluar los parámetros productivos, en pollitas de una a 16 semanas de edad, al utilizar en la alimentación un promotor de crecimiento, elaborado a base de fermento de hoja de guanábana, asimismo determinar su influencia en los costos de producción. La población del estudio estaba conformada por 200 pollitas de la línea Hy Line Brown. Se utilizó un Diseño Completamente al Azar (DCA), un tratamiento y un control. Se registraron los parámetros productivos: peso semanal, consumo de alimento y la conversión alimenticia, además de registrar los costos de producción. Los resultados mostraron que entre el tratamiento y el control no hubo diferencia significativa entre los parámetros productivos. Sin embargo, el costo de producción favoreció al tratamiento con promotor de crecimiento (S/16,87) en comparación con el control (S/ 17,47), haciendo su uso posible en una alimentación natural de las aves.

Se presenta un sistema integrado de costos de calidad y medio ambiente, desarrollado en una investigación en la Fábrica de Quesos de Sibanicú, provincia de Camagüey, Cuba. El trabajo responde a una necesidad del sector de procesamiento de ali mentos, de contar con herramientas contables que contribuyan a lograr elevada calidad, a la vez que se incorpore a la gestión, el impacto medioambiental, dado que, si la calidad busca la satisfacción completa de las necesidades de los clientes y de la enti dad en sí,tales necesidades no pueden desmarcarse de la conservación, explotación y mejora del medio ambiente, formando un sistema integrado para lograr la sostenibilidad. La aplicación del sistema propuesto potenció la racionalización en el uso de los recursos,beneficios económicos crecientes y eficiencia en los procesos productivos.

El desarrollo en América Latina y el Caribe debe pensarse como un problema de restricción externa, donde se han impuesto discursos que impiden cualquier proceso de convergencia con las economías desarrolladas. Por esto, se hace necesario cuestionar los fundamentos teóricos de tales discursos, demostrando que, en su mayoría, han sido controvertidos y declarados inconsistentes; transformando tales posturas en ideológicas y nunca coherentes. Así pues, en este artículo se busca afrontar los desafíos del desarrollo que enfrenta la región a partir de un análisis teórico alternativo que nos acerque a una concepción global de los conflictos socio-económicos del desarrollo y nos permita sostener postulados normativos para contribuir al debate por el desarrollo de nuestras naciones, abogando siempre por políticas de industrialización y de crecimiento vía demanda efectiva.

Copyright of Ginecología y Obstetricia de México is the property of Federacion Mexicana de Ginecologia y Obstetricia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This work was developed on the subject of energy recovery in the industrial sector, which has been one of the recognized ways to make thermal systems, both industrial, commercial and domestic, more efficient. It was possible to carry out a basic analysis on the application of energy recovery in refrigeration systems where the energy of superheated vapor was used before entering the condenser. In this framework, the objective was the analysis the use of recovered heat in a refrigeration installation represented, from the energy point of view, and the estimation of the costs involved in this implementation. From the analysis it was obtained that the cost of the recovered energy for the chosen recovery variant was 4 and 2 cents, depending on the type of heat exchanger used. [ABSTRACT FROM AUTHOR]

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Copyright of Ingeniería Solidaria is the property of Universidad Cooperativa de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Given the accelerated changes that are taking place in world economies, the Agroindustrial Grain Enterprise "Los Palacios" is forced to use innovative tools that allow it to compete in any market. Hence, Strategic Cost Management is used as an effective tool, together with the application of new cost trends. The diagnosis carried out through surveys, interviews, documentary analysis and observation in certain areas of the enterprise showed that in the production of consumer rice there is no Strategic Cost Management, based on well-founded strategic elements, which leaves the enterprise's personnel exposed to making inadequate future strategic decisions. Based on this, the general objective is defined as follows: to apply a Strategic Cost Management methodology, elaborating the value map in the production of consumer rice as an important element in the determination of cost management in the different production processes of consumer rice. With the implementation of the methodology, a better identification of the links in the value chain was obtained, thus determining those that create value to the product. The work is novel because the new enterprise management system proposed for the production of domestic consumer rice seeks to increase competitiveness, turning it into an improved decision-making system.

Con datos del Sistema de Información Agroalimentaria y Pesquera se caracteriza la productividad de maíz grano en el ámbito municipal de Campeche, México, mediante estadística multivariada, análisis espacial de la producción y aplicación de una encuesta a productores para así determinar los factores que condicionan la competitividad del sector en el interior del estado. A medida que se pasa del norte al sur del estado, el autoconsumo y empleo de semillas criollas para la siembra aumenta, por lo que se reduce la competitividad (beneficio/costo): Hopelchén (1.80, norte del estado), Champotón (1.38, centro) y Candelaria (0.97, sur). De acuerdo con la encuesta, se concluye que aspectos de sanidad, desorganización de productores y falta de esquemas de comercialización limitan la productividad de maíz en el estado.

El objetivo del artículo es evaluar, con un enfoque integral, la eficiencia económica de la producción de frijol en los marcos del Programa de Desarrollo Integral de Granos de la provincia Santiago de Cuba, Cuba, para identificar los problemas que la limitan. En la investigación se utilizaron técnicas de recogida y procesamiento de información; de validación de encuestas; de selección y trabajo con expertos para identificar los factores determinantes, y métodos estadísticos. Se identificaron los problemas que limitan la eficiencia económica, que son: el rendimiento promedio anual para el territorio es de apenas 0,52 t/ha, muy por debajo de la media nacional; los costos de producción son altos; los costos de oportunidad de la producción de frijol con respecto al maíz son elevados; la remuneración efectiva no cubre suficientemente las necesidades básicas de un trabajador agrícola y su familia; el consumo es insuficiente; existe insatisfacción de los consumidores en cuanto a la cantidad, calidad, precio y preferencias con el producto. Los resultados muestran que todos los tipos de eficiencia encuentran obstáculos en el comportamiento de sus factores determinante, por lo que se limita el cumplimiento de los objetivos del programa arriba mencionado.

La aplicación de una herramienta de valor ganado (EVM) para el control de proyectos de construcción ayuda a una organización a cumplir con los objetivos estratégicos de la empresa, porque se hace necesario que la dirección de proyectos cuente con los conocimientos, herramientas y técnicas para la ejecución de las actividades. Mediante un estudio de caso, se determinó que el control de los proyectos de construcción no utiliza la herramienta de valor ganado (EVM), no presenta buenas prácticas para el control del cronograma, costos y alcance de los proyectos, ya que los métodos que utilizan no son confiables por las diferentes variables que están inmerso los proyectos, debido a que cada proyecto es único, los escenarios son diferentes y los precios del mercado son volubles, se hizo necesario el diseño y la implementación de una herramienta de valor ganado (EVM) que contribuyen a la integración de las variables de costo, tiempo y alcance una misma línea base, para la medición de desempeño de estas variables, logrando evitar sobrecostos, retrasos e incumplimiento en el alcance de los proyectos de construcción. [ABSTRACT FROM AUTHOR]

The objective of this work is to study the alternatives of production plants for anganese Sulfate, Magnesium Sulfate Heptahydrate and a Multipurpose Plant that includes these two alternatives already mentioned; in order to make comparisons between them so that the most feasible can be selected. The cost index was used to calculate the cost of the equipment, the methodologies to determine the Total Costs of Investment and Production and the Excel spreadsheets. The economic analysis demonstrated the feasibility of designing a Multipurpose Plant for the production of sulphates with a recovery period of 3,67 years. [ABSTRACT FROM AUTHOR]

Copyright of Summa, Animali da Compagnia is the property of Point Veterinaire Italie s.r.l. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Climatic and regulatory conditions are currently in evidence have required companies to conceive highimpact strategies in their value chain. Provided that in which priority is to guarantee economic growth of companies and meeting the expectations of different market players, this as a a factor that has led companies to use low-cost raw materials with excellent physical properties, thus warranting a final product with excellent conditions. Synthetic polymer is an input widely used today and although in one way or another meets the demands of the market, it is being a focus of environmental pollution in general, whereas, this document proposed a literature review regarding the possibility of commercial and productive transition of green polymers in the industry. In order to, descriptive methodology was used in which quantitative aspects of use and costs of these elements in the market were detailed, taking references and research provided by other authors linked to the subject in the last five years. [ABSTRACT FROM AUTHOR]

La explotación del gas de Camisea supuso beneficios para las industrias con respecto a las tarifas eléctricas de las que son ingentes consumidoras. El mercado eléctrico nacional se rige por tres precios: precio en barra, costo marginal y precio de cliente libre. En este estudio se pretende establecer si la ventaja de un menor precio del gas natural se refleja en el precio de los clientes libres, que son aquellos que pueden negociar directamente su tarifa eléctrica con los generadores o distribuidores de electricidad. Esto se logró mediante un análisis de series de tiempo con modelos econométricos en el que se vincularon los tres precios del mercado eléctrico nacional y que indicó la correlación existente entre cada uno de ellos. Se efectuó la revisión de los modelos propuestos, su análisis correlacional y el análisis de autocorrelación de los residuos, lo que dio como resultado una correlación fuerte entre el precio del mercado libre y su primer rezago, hecho que desvincula una correlación con los otros precios; por tanto, no hay un traslado real del precio del gas en beneficio de una mejor tarifa para el cliente libre.

Objetivo. Calcular el costo en que incurre la sociedad por contar con menores de edad que no estudian y que son cuidadores de adultos mayores con dependencia. Material y métodos. Se utilizó el Estudio Nacional de Salud y Envejecimiento en México (Enasem) 2015 para calcular el número de cuidadores menores de edad que no estudian. Se consultó la Encuesta Nacional de Ingresos y Gastos de los Hogares (ENIGH) 2018 para estimar diferencias salariales entre poblaciones con escolaridad de primaria y prepara­toria terminada en edad laboral. Dichas diferencias fueron convertidas a valor presente, agregadas y multiplicadas por el número de cuidadores menores de edad. Resultados. El costo anual total de contar con cuidadores menores de edad que abandonan los estudios asciende a 1 112 179 210 pesos. Conclusiones. El tema de los cuidadores menores de edad no ha recibido la atención requerida de la bibliografía especializada y aún existe una gran brecha de investigación al respecto.

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Las propiedades, planta y equipo (PPyE) son activos no corrientes muy importantes en las entidades económicas, por eso el correcto reconocimiento de estos y los com - ponentes que la conforman deben ser prioridad a la hora de su adquisición junto con la aplicación de la Normativa Internacional de Contabilidad 16 (NIC 16) para su apropia - do tratamiento. Es por ello que la presente investigación enfocada en la microempresa bananera San Xavier permi - te demostrar a las microempresas la importancia y bene - ficios que otorgan las PPyE, sus componentes del costo y sus respectivas depreciaciones, con el desarrollo de una propuesta para el registro de estos activos no corrientes aplicando la NIC 16 sección 17 NIIF para pymes y eva - luando el impacto económico que ocasionan. Con la finali - dad de que las microempresas no omitan el registro de las PPyE, ni tampoco todos los costos que inciden en ellas y aprovechen al máximo las ventajas que consiguen cuando las reconocen apropiadamente.

Los objetivos del presente trabajo fueron evaluar los efectos de la aplicación de yeso y zeolitas acompañando la fertilización nitrogenada sobre el rendimiento del cultivo de maíz y estimar los costos en relación con el beneficio (rendimiento) de los tratamientos ensayados. Durante la campaña 2017/18 en un Argiudol típico de la localidad de San Antonio de Areco se establecieron 18 parcelas, a las que se les aplicó como fertilización base 100 kg de fosfato mono amónico (FMA) a la siembra. Los tratamientos ensayados fueron (1) maíz fertilizado con 200 kg ha-1 de urea (U), (2) 200 kg ha-1 de urea y 90 kg ha-1 de yeso (U+Y), (3) 150 kg ha-1 de urea y (4) 50 kg ha-1 de zeolita granulada (U+Z); y 150 kg ha-1 de urea, 90 kg ha-1 de yeso y 50 kg ha-1 de zeolita granulada (U+Y+Z) y (5) situación testigo sin fertilización nitrogenada (T). En los tratamientos (U + Z) y (U + Y + Z) se reemplazó un 25% de urea con zeolitas. La fertilización con urea (U) y urea + yeso (U+Y) produjeron incrementos del 18% y 16%, respectivamente respecto al testigo, mientras que cuando se aplicó la urea junto con el yeso y la zeolita (U+Y+Z) el incremento en rendimiento estuvo en el orden del 25% (p

Given the accelerated changes that are taking place in world economies, the Agroindustrial Grain Enterprise "Los Palacios" is forced to use innovative tools that allow it to compete in any market. Hence, Strategic Cost Management is used as an effective tool, together with the application of new cost trends. The diagnosis carried out through surveys, interviews, documentary analysis and observation in certain areas of the enterprise showed that in the production of consumer rice there is no Strategic Cost Management, based on well-founded strategic elements, which leaves the enterprise's personnel exposed to making inadequate future strategic decisions. Based on this, the general objective is defined as follows: to apply a Strategic Cost Management methodology, elaborating the value map in the production of consumer rice as an important element in the determination of cost management in the different production processes of consumer rice. With the implementation of the methodology, a better identification of the links in the value chain was obtained, thus determining those that create value to the product. The work is novel because the new enterprise management system proposed for the production of domestic consumer rice seeks to increase competitiveness, turning it into an improved decision-making system. [ABSTRACT FROM AUTHOR]

Introduction: Eighty percent of the Proximal humerus fractures are not displaced or minimally displaced and stable. The international treatment recommendation is conservative. Immobilization of the limb carries risk of stiffness, pain and decreased function. Currently being used rehabilitation programs with early mobilization of the injured shoulder within the first week post-fracture, with evidence of early functional and labor recovery and with no risk for displacement of fragments. However, in our country, these patients start rehabilitation late, which leads to a delay in the recovery of functionality and delay in returning to work, translating into increased costs. At the moment there is no national benchmark for the cost of this late-onset rehabilitation. Material and methods: From a non-probabilistic sample for convenience, were analyzed records of 52 patients, treated in the period from January to December 2019. Inclusion criteria were workers diagnosed with a proximal humeral fracture, conservative management; exclusion criteria were peripheral nerve injury, aggregate fracture or surgically treated. Results: The mean direct medical cost was $19,090.69 Mexican pesos, directly proportional to the days of stay in the unit and disability. Conclusion: Late rehabilitation leads to more days of disability than recommended by the based guidelinesin the workload, therefore, higher cost. [ABSTRACT FROM AUTHOR]

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El objetivo del estudio fue analizar el costo de capital como elemento apalancador del rendimiento financiero en las pequeñas empresas del Distrito Especial, Turístico y Cultural de Riohacha. Se realizó bajo el paradigma cuantitativo, de tipo descriptivo, diseño no experimental, transaccional de campo. Arrojando como resultado que las pequeñas empresas en su mayoría disponen de recursos propios para financiar su estructura de capital, razón por la cual existe plena conciencia sobre la rentabilidad que se recibe por la inversión, sin considerar factores de endeudamiento en sus diferentes presentaciones.

El estudio describe y analiza los costos de uniones empleadas en la construcción con bambú rollizo, tanto modelos convencionales como uniones de innovación desarrolladas para reducir los tiempos de ejecución y facilitar los procesos de trabajo. Los resultados son insumos esenciales para la elaboración de metrados y presupuestos de estructuras de bambú y ofrecen valores comparativos para guiar la toma de decisión en el diseño.

EU transformative power is put into question and constantly challenged by the political actions of leaders in the Western Balkans. Although the political elites in this region have internalised a pro-European discourse, they are still guided and governed by authoritarian logic and practices colliding with the EU’s governing model. The paper analyses precisely this relationship between the EU and internal politics, namely, the transformative power/powerlessness of the EU towards the aspiring countries for membership in a single dimension; namely, justice. The paper reviews the reforms developed and the effects they have produced in the justice system in a calculation relation: costs and benefits. In this logic, this paper analyses costs and benefits of the internal elites of the Western Balkans, representing a classic oxymoron. On the one hand, pro-EU discourse is superficially used and, on the other, substantive actions are far from the EU’s governing model. The central argument emphasises that the reform process in the region has turned into a repetitive system of itself and destined to fail right from the beginning. So, we see a loss in reforms and plunging into a vicious circle, whereby each time elements increase and intensify but deteriorate one another, inevitably leading to the deterioration of the situation and producing multidimensional corruption.

Background: Improper compliance with antibiotic prophylaxis (AP) in surgery is associated with an increased risk of surgical site infection (SSI), and impacts the efficiency of healthcare., Objective: Evaluate the impact of an intervention in compliance with AP in selected surgical procedures and its effect on antibiotic consumption and cost., Methods: A prospective interventional study was performed in a community hospital from January to December 2022. The baseline period was considered January-April 2022 and the intervention period May-December 2022. All patients who underwent cesarean section, appendectomies, hernia surgery, open reduction and internal fixation (ORIF), abdominoplasty, and cholecystectomy during the study period were selected. The intervention includes staff education, pharmacy interventions, monitoring the quality of prescriptions and feedback, and improved role of anesthesia staff, and department champions., Results: The study involved 192 and 617 surgical procedures in the baseline and intervention periods respectively. The compliance with timing, selection, dose, and discontinuation achieved 100%, 99.2%, and 97.6% from baseline figures of 92.7%, 95.8%, and 81.3%, respectively. The antibiotic consumption was reduced by 55.1% during the intervention with a higher contribution of other antibiotics (94.1% reduction) in comparison with antibiotics as per policy (31.2% reduction). The cost was reduced by 47.2% (antibiotic as per policy 31.9%, other antibiotics 94.2%)., Conclusion: The implemented strategy was effective in improving the quality of antibiotic prophylaxis with a significant impact in reducing antibiotic consumption and cost., (Copyright © 2024 FECA. Publicado por Elsevier España, S.L.U. All rights reserved.)

The main objective of this descriptive-retrospective study was to determine the health costs for adults over 60 years of age in Ecuador from the patient's perspective. A sample of 5,235 adults from 1,716,002 adults was examined. The qualitative and quantitative KMO (Kaiser-Meyer-Olkin) indexes were 97.2% and 70% respectively. The results show that the costs included medical consultation, hospitalization, laboratory tests, and medication. The total average cost was USD 1,833.96/month and USD 22,007.54/year for model-1 with hospitalization. The total average cost for model-2 without hospitalization was USD 190.39/month and USD 2,284.68/year. A significant relationship between the cost and the use of health services in public and private care was observed. In addition, health costs influence impoverishment when the elderly require hospitalization. It is concluded that the cost of poly-pharmacy is significantly high, followed by hospitalization costs associated with medical consultations and laboratory tests. [ABSTRACT FROM AUTHOR]

Objective. Determine the Defined Daily Dose of antibiotics used in the Internal Medicine Services of 4 public hospitals in Panama. Methods. A convenience sample of 4 public hospitals of the second level of social security care and the Ministry of Health was chosen, considering characteristics in terms of location in the provinces, population served, medical services offered and with Unit Dose in operation. Data were obtained from hospitalized patients between the months of January to March 2017 and the information was recorded in a database, noting general patient reports, diagnoses, antibiotics, dose, frequency, treatment time. Likewise, the consumptions and unit costs of all antibiotics used in hospitals during 2016 were recorded to calculate the DDD and Prescribed Daily Dose. Results. Oxacillin was the antibiotic with the highest DDD bed days with 60.5, followed by ceftriaxone (45.2), cephalothin (35.5), and clindamycin (35.5). By pharmacological group, cephalosporins have higher intakes with 87.6 DDD bed days, penicillin MRSA 60.5, and lincosamides with 35.5 DDD bed days, followed by quinolones with 29.3. Conclusions. The results can be used to implement programs to improve the rational use and expense of antibiotics at the hospital level and that the DDD is used to measure the consumption and at the same time promote the control of antibiotics through written communications with the treating physicians. Bed-day DDD studies should be carried out relating to microbiological aspects to better relate the use of antibiotics. [ABSTRACT FROM AUTHOR]

The formation of professional competitions for the graduate in Accounting and Finances is a vital task in the preparation of the future graduates. Based on knowledge, abilities, dexterities and professional performances this work has as its main objective to propose educational software as alternative that contributes to that task. Methods such analysis synthesis, system approach, document analysis, interviews were used. In the elaboration of these competitions, programs were used such as Framework 3.5, Visual Study 2010, and its implementation was achieved in the disciplines of Accounting, Cost, Audit and Finances in the career of Degree in Accounting and Finances of the University of Matanzas. [ABSTRACT FROM AUTHOR]

Objective. To calculate the cost assumed by society for having underaged individuals who do not study and provide care to dependent older adults. Materials and methods. The Mexican Health and Ageing Study (MHAS) 2015 was used to calculate the number of underage caregivers who do not attend school. The Household Income and Expenditure Survey (ENIGH) 2018 was used to estimate wage differences between populations at working age with complete elementary and complete high school education. Those differences were then converted to present value, added and multiplied by the number of underage caregivers. Results. The total annual cost of having underage caregivers who drop out of school adds to 1 112 179 210 pesos. Conclusions. The topic concerning underage caregivers has not received enough attention from specialized literature and there is still a large research gap in this area. [ABSTRACT FROM AUTHOR]

A simulated grazing was developed with Brachiaria decumbens cv. Basilisk, to study the performance of dairy cows during rainy season in two grazing intensities: T1 = 75 and T2 = 150 LAU ha-1 day-1. Twenty Siboney crossbred cows were studied, between the second and third lactation, with 480 ± 8 kg of body weight (10 animals treatment-1), grazing 15 hours a day. InfoStat statistical program, version 12.0, was used for data processing. T2 animals showed lower grass availability (P = 0.0072) and intake decrease (P = 0.0362) (24.35 vs. 17.57 and 12.77 vs. 11.33 kg DM animal-1 day-1 for availability and intake of animals of 75 and 150 LAU ha-1 day-1). No differences were reported in individual production per cow and dairy components. However, production per area increased (P = 0.0001) by 1.74 times in T2 with respect to T1 (3,279.99 and 5,722.71 kg of milk ha-1 rainy season-1, for T1 and T2, respectively). Production cost of a liter of milk increased by 11.8 % in the treatment with the lowest intensity (2.17 vs. 1.96 $ L-1, for 75 and 150 LAU ha-1 day-1). Results indicate that animals from the treatment with 150 LAU ha-1 day-1 showed no differences in individual production, although they increased productivity per grazing area by 2,842.72 L, and decreased costs by 0.21 $ produced L-1. [ABSTRACT FROM AUTHOR]

Introduction: The aim of this study was to describe the epidemiology and to estimate the direct medical costs of hip fracture among elderly patients in Mexico. Material and methods: An observational, cross sectional and retrospective study was undertaken. Hospital discharge and surgical procedures for the period 2013-2018 were the databases used for the analysis, and obtained from General Directorate of Health Information. Variables included were sex, federal entity, age, year of discharge, and fracture type according to the CIE-10; and also, the supplies needed for the surgical procedures. Results: A total of 16,829 patients with hip fracture were discharge, 69% were women, and the mean for age was 79 years old and for the hospital stay length was nine days. The most frequent fracture type was the femur neck with 77% and the average medical costs was USD$45,122,228.00. Conclusion: Falling risks increase with age, especially in patients among 80-89 years of age, hence, is expected that this type of pathology increases in the following years. The medical costs for treatment of hip fracture represents an economic impact on health services. For that reason, the implementation of prevention strategies, risk of falling for example, is the one of most efficient approach. [ABSTRACT FROM AUTHOR]