Incorporando las anotaciones de enfermería tipo soapie a través de la metodología participativa en el servicio de pediatría, 2016

La presente investigación cualitativa con enfoque de investigación acción participación tuvo como objetivo: Incorporar las anotaciones de enfermería tipo SOAPIE a través de la metodología participativa en el servicio de pediatría del Hospital Regional Docente las Mercedes, 2016. Los sujetos de estudios fueron diez enfermeras que laboran en el servicio de pediatría del Hospital Regional Docente Las Mercedes. Para la recolección de los datos se utilizó: la entrevista semiestructurada y la guía de observación de las anotaciones de enfermería del servicio, se aplicaron antes y después de la intervención. Se utilizó los criterios de rigor científico y los principios de la bioética personalista; para el procesamiento de datos se utilizó el análisis de contenido temático, obteniéndose tres categorías: Realizando anotaciones narrativas y descriptivas incompletas por desconocimiento de las anotaciones SOAPIE y carencia de formatos; Reconociendo la importancia de las anotaciones tipo SOAPIE; Realizando las anotaciones tipo SOAPIE a través del formato sistematizado. Concluyendo que las anotaciones de enfermería son documentos que permiten evidenciar el cuidado brindado por la enfermera, por lo que se diseñó un formato en el que se pueda realizar las anotaciones de enfermería tipo SOAPIE establecidas en normativas del MINSA, esta es la mejor forma de evidenciar todo el cuidado que realiza la enfermera durante su turno, lo que contribuye indirectamente a mejorar la calidad de este, siendo necesario la metodología participativa que permite el involucramiento y compromiso ético-legal de las enfermeras; con lo que se dejó de lado las anotaciones de enfermería tradicionales que eran someras e inespecíficas

Programa de actividades lógicas para desarrollar el concepto del número en los niños de 5 años de la I.E.I “Felipe Alva y Alva N° 119” Chiclayo

Actualmente podemos confrontar altos índices de fracaso en el área de matemática, ante esta realidad los educadores son los llamados a lograr aprendizajes significativos desde edades tempranas. El objetivo de esta investigación fue demostrar que la aplicación de un programa de actividades lógicas influye significativamente en el desarrollo del concepto de número en los niños de 5 años de la I.E.I. N°119 “Felipe Alva y Alva”. En un primer momento, se aplicó un test inicial cuyos resultados reflejaron lo siguiente: respecto de la noción de correspondencia uno a uno, el 55% presentaba dificultades; en cuanto a comparaciones, el 36 % no llegaban al nivel de un aprendizaje logrado, en inclusión numérica, el 64 % de niños tenía un aprendizaje en proceso; en ordenación de una serie, el 86 % de niños presentaba dificultades; en inclusión de clase, el 45 % de niños no desarrollaba aún esta noción y en la noción de conservación de número, un 36 % se encontraba en inicio. Mientras que en la evaluación final, el porcentaje de logro respecto de las nociones de número se incrementó significativamente, obteniendo estos resultados: en correspondencia uno a uno, el 95 %, en inclusión numérica 91 %, en ordenación de una serie 95 %, en inclusión de una clase el 100% y en equivalencia el 95%, demostrando la eficacia y la efectividad del programa, pues nos permitieron elevar significativamente el logro de aprendizaje de los niños en las nociones básicas en cuanto al concepto de número

Evaluation of a 5-year programme to prevent mother-to-child transmission of HIV infection in Northern Uganda

Prevention of mother-to-child transmission (PMTCT) is essential in HIV/AIDS control. We analysed 2000-05 data from mother-infant pairs in our PMTCT programme in rural Uganda, examining programme utilization and outcomes, HIV transmission rates and predictors of death or loss to follow-up (LFU). Out of 19,017 women, 1,037 (5.5%) attending antenatal care services tested HIV positive. Of these, 517 (50%) enrolled in the PMTCT programme and gave birth to 567 infants. Before tracing, 303 (53%) mother-infant pairs were LFU. Reasons for dropout were infant death and lack of understanding of importance of follow-up. Risk of death or LFU was higher among infants with no or incomplete intrapartum prophylaxis (OR = 1.90, 95% CI 1.07-3.36) and of weaning age <6 months (OR 2.55, 95% CI 1.42-4.58), and lower in infants with diagnosed acute illness (OR 0.30, 95% CI 0.16-0.55). Mother-to-child HIV cumulative transmission rate was 8.3%, and 15.5% when HIV-related deaths were considered. Improved tracking of HIV-exposed infants is needed in PMTCT programmes where access to early infant diagnosis is still limited

Residual stresses in T-1 constructional alloy steel plates

The paper presents the results obtained and conclusions made on an experimental investigation of residual stresses in welded and non-welded T-1 steel plates due to welding and cutting

Opportunities for the development of the microfranchise model in family wineries in the Lambayeque Region, during the period 2020 -2023

A winery does not operate under a business system that ensures profitability, therefore, this paper seeks to know the opportunities for the development of the microfranchise model in wineries, thus improving the quality of life of its owners and contributing in a sustainable way to the Peruvian economy

RAZVOJ I STANJE INTERNE REVIZIJE – REZULTATI DVAJU EMPIRIJSKIH ISTRAŽIVANJA U SLOVENSKIM ORGANIZACIJAMA

Results of (the first) two empirical studies with the aim to reveal the state-of-the-art and development of internal audit in Slovenia are presented in the article. Internal auditing, one of the cornerstones in modern corporate governance, has a relatively short tradition in this new EU member country. Nevertheless, beside the first and mandatory established internal audit units, which were initiated by the corresponding industry’s laws in financial services in the early 90s, there is already evidence of a significant and growing number of non-mandatory, voluntary established internal auditing units in other industries. And a variety of internal audit practices regarding establishment, reporting lines, size and scope of work performed by internal audit units, and professional qualifications of internal auditors characterizes the current profile of internal auditing in Slovenian organisations. It can be concluded that internal auditing in Slovenia is following the trends of practice in developed countries, although, in some cases internal auditors are facing problems, mainly due to their lack of work experience, to (un)professionality of corporate governing bodies, and to top management’s lack of awareness or even misunderstanding of the role of internal auditing in corporate governance.U ovom članku se prvi put prezentiraju rezultati provedena dva empirijska istraživanja, čiji je bio cilj istražiti i javnosti prezentirati dostignuti stupanj razvoja interne revizije u Sloveniji. Danas se interna revizija percipira kao jedan od temeljnih nositelja modernog korporacijskog upravljanja, iako se relativno kratko primjenjuje u zemljama, koje su nove članice EU. Početak ustrojavanja interne revizije u ovim zamljama se vezuje uz rane 90-te godine, kada su propisi obvezivali institucije financijskog sektora na uvođenje interne revizije, ali su daleko značajniji podaci da je inerna revizija prisutna i u velokom broju poslovnih sustava iz drugih djelatnosti u kojima je ustrojena na dobrovoljnoj osnovi. Način ustrojavanja interne revizije u praksi nije jedinstven, već se prepoznaju različiti organizacijski oblici i polazišta utemeljenja kao i način izvješćivanja, te veličina službe i razina obuhvata rezultata. Pored toga, istraživanje provedeno u poslovnim sustavima ukazuju da nema jedistvenog pristupa u zahtjevima za obrazovnim nivoom i razinom profesionalne osposobljenosti internih revizora u Sloveniji. Može se zaključiti da razvoj interne revizije u Sloveniji prati trendove prisutne u praksi razvijenih zemalja, premda se pojedini interni revizori suočavaju i s velikim brojem praktičnih problema. Naime, ti su problemi u pravilu povezani s (ne)profesionalnim odnosom tijela ili menadžmenta u sustavu korporativnog upravljanja prema internoj reviziji, najčešće zbog nepoznavanja suštine problema ili zbog krivog shvaćanja mjesta i uloge interne revizije u sustavu korporativnog upravljanja

Digital twins application in the post-harvest supply chain of fruits and vegetables: A systematic review of the literature

The paper focuses on the use of digital twins as a tool to assist in the management of fruits and vegetables supply chains. Problems such as the perishability of food, the complicated coordination between the different actors in the chain, the lack of traceability of products and the demanding quality requirements for their final consumption are part of a long list of factors that must be considered for the analysis of this work. The methodology used was a systematic review of the literature related to the use of digital twins in supply chains. For this purpose, many papers were collected from the most important databases such as Scopus, Web of Science and Proquest. A total of 59 papers were obtained and used for the writing of this paper. For the analysis of information, the data obtained were categorized into factors and dimensions. The 3 factors identified are: pillars of the perishable food supply chain, technological component and finally organization and coordination of the chain. For the findings section, the VosViewer software was used. It was evidenced that digital twins bring a benefit to each factor mentioned in the study

Identification of auditor’s report qualifications: an empirical analysis for Slovenia

An auditor’s report qualifies a company’s financial statements if the management’s representation of the company’s financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors’ reports in relation to the circumstances in the company’s economic situation that lead to the qualification. Qualifications have been analysed on a sample of 293 large Slovenian companies. The results reveal that companies with qualified auditors’ reports have high indebtedness, low liquidity, low efficiency and poor profitability in comparison with companies with unqualified auditors’ reports. From a statistical viewpoint, a logistic model can distinguish between companies that received a qualified auditor’s report and companies that received an unqualified auditor’s report on a sample of Slovenian large companies

THEORETICAL STUDY OF THE ACCOUNTING PRINCIPLE OF PRUDENCE, REVENUE RECOGNITION AND THE PRINCIPLE OF IMPARITY IN TREATMENT OF ASSETS AND LIABILITIES

In recent years, the accounting in Europe has mainly developed within two schools of accounting: the Central European or German school of accounting and the Anglo-Saxon or English one. Fundamental differences between the two are evident not only in the accounting area; they derive from different ways of thinking and views regarding some vital issues of life and economy, and particularly regarding the role of government and legislation in taking important economic decisions and adopting other solutions. One of the basic assumptions in accounting is the assumption of prudence, which also determines and influences, directly or indirectly, other accounting assumptions, principles and rules in preparation of financial statements. It is therefore extremely important to know what its theoretical concept is and how it is treated. The article gives the theoretical foundation of the principle of prudence and explains its importance and impact on financial statements