bluuebunny/crossref_metadata_2025 huggingface dataset:
DEVELOPMENT OF MANAGEMENT ACCOUNTING BASED ON RISK-ORIENTED APPROACH
Authors: Kulinich Tetiana , Shepel Inesa , Havrylenko Nataliia
Published: November 2021

Introduction. The development of society and economy today is a functioning in terms of VUCA – instability, uncertainty, complexity and ambiguity (volatility, uncertainty, complexity, ambiguity), in terms of increasing the amount of information and knowledge. A risk-oriented approach in management accounting provides its flexibility and forecasting of possible company losses.
The purpose of the article. The aim is to study the development trends of management accounting in the context of integration of risk-oriented approach.
Method (methodology). The article uses methods of analysis and synthesis to systematize the concept of risk-oriented management in the enterprise. To identify the main trends in the development of management accounting in terms of integration of risk-oriented approach, the method of qualitative analysis of statistical data on the use of software by enterprises for management purposes in Ukraine was used.
Results. Management accounting and financial planning of Ukrainian enterprises is becoming more flexible through the integration of a risk-oriented approach. In general, the transformation of management accounting automatically occurs through the integration of technology and process automation: changing the structure of the organization, financial workers and accountants are more flexible in making decisions about planning costs, revenues, profits. Technologies and new management methods have solved the problem of overburdening financial staff with routine tasks and processes. Thus, automation has provided a transition from a limited, regulated, chaotic management accounting system to a flexible, hybrid one. Skills and competencies of accountants are expanded, roles are transferred from current to operational, tactical, strategic, advanced analysis is implemented in the accounting system.
THEORY AND PRACTICE OF UNFAIR COMPETITION IN UKRAINE
Authors: Pavlenko Nataliia , Chelombitko Tetiana , Cherniaieva Olena
Published: November 2021

The article considers the concept of fair and unfair competition from the point of view of different scientists. Concepts and types of measures that contradict trade and other fair business practices are revealed, namely: illegal use of the business reputation of the business entity, creation of obstacles in the competitive process and achievement of illegal competitive advantage and collection, disclosure and use of trade secrets. characteristics of these instructions. The essence of the influence of various factors on the conditions of development of competitive positions in the economy of Ukraine is revealed. The state policy on restriction of monopoly and development of competition as an integral part of internal economic and social policy of the state is considered. An analysis of the dynamics of the main structural competitive conditions in the economy of Ukraine. The number and structure of terminated violations of unfair competition are explained. The main goals and objectives of the Antimonopoly Committee of Ukraine, directions of antimonopoly policy are established. The directions of improvement of activity of bodies of the Antimonopoly committee concerning regulation of consequences of non-price competition in Ukraine are established. It should be noted that one of the methods of protection against unfair competition is to conduct antitrust activities, ie the activities of individual companies (legal entities and individuals) aimed at creating and maintaining a competitive environment, especially competitive relations. The mechanisms of protection against unfair competition provided by the current legislation of Ukraine are stated. The factors influencing the choice of methods to protect the company from unfair competition are identified. The main problems of introduction of the EU competition legislation into the legislation of Ukraine are analyzed. In particular, it is noted that in order to deepen relations with the EU, regulatory norms must be improved in accordance with European standards. In analyzing the rules of competition law, their complexity is highlighted and it is emphasized that the competition law of Ukraine contains rules, categories and institutions of several branches of law governing relations of different content using the rules of substantive and procedural law.
CONSUMER BEHAVIOR MANAGEMENT AS A MARKETING TOOL TO INCREASE THE ECONOMIC EFFICIENCY OF TOUR ENTERPRISES
Authors: Bogdan Nataliia , Krasnokutska Iuliya , Sokolov Dmytro
Published: November 2021

Introduction. The peculiarities of consumer behavior in the tourism industry are considered in the article. The factors influencing it are identified, their role in shaping the decision of purchase is determined. Empirical studies have been conducted on the motivation to buy a tourist product. Economic-mathematical modelling of interdependence of efficiency of marketing activity and financial results of tourist enterprises by the method of correlation-regression analysis has been carried out. The proposals have been developed to improve the management of consumer behavior in tourism in accordance with the concept of marketing to expand the complex 4P to 10P, by adding new elements in accordance with the existing position of the organization. The purpose of the article is to consider the characteristics of consumer behavior of tourism enterprises, the factors influencing it and the implementation of management actions to increase consumer satisfaction and to stimulate demand.
The research method (methodology) includes the expert method, in particular, the questionnaire, and the method of economic-mathematical modelling, namely, correlation-regression analysis. In addition to these methods, the method of theoretical generalization and abstract-logical were used in the article.
Results. As a result of the research, the elements of scientific novelty are obtained, which contains the following: the model of consumer behavior is improved, which, unlike the existing ones, represents not only the relationship between the consumer's decision to buy and the factors that determine it; modelling the interdependence of efficiency of marketing activity and financial results of the tourist enterprises by the method of the correlation-regression analysis that allowed to establish close interdependence between the above-stated indicators is carried out; the proposal to supplement the marketing complex to improve the impact on consumer behavior with the following elements: price; shopping; scoring; partners; gifts has been developed; socially useful activity; privileges; personification; participation; speed.
Thus, the practical significance of the research is to develop recommendations to ensure decision-making processes for managing consumer demand by managing the behavior of consumers of tourist services.
ADAPTATION OF THE SPHERE OF SERVICES OF UKRAINE TO NEW CONDITIONS FOR THE FUNCTIONING OF THE WORLD ECONOMY
Authors: Hunko Bohdana , Honcharova Anastasiia
Published: November 2021

Introduction. The influence of the COVID-19 pandemic on the global economy is difficult to assess fully, but the changes that are taking place in various industries and business areas can not be ignored. One of the most affected sectors of the economy is the service sector. The decline trend in this area is traced from the beginning of quarantine restrictions mainly in all countries of the world. Ukraine is not an exception. Obviously, the service sector needs to be adapted to a distance form of work, but, of course, each scope of economic activity has undergone irreversible changes. Therefore, the object of research is the scope of services of Ukraine, and the subject – trends, problems and prospects for transforming the sphere of services of Ukraine as a result of the influence of the COVID-19 pandemic.
Purpose. The purpose of the article is to find new creative and innovative solutions for the transition of services in distance working in order to minimize losses during and after quarantine restrictions.
Method (methodology). To study this topic, both theoretical and practical research methods were used. In particular, in the first stage, the method has been used to collect information on periodicals and other reliable sources. In the second stage – analysis, synthesis and content analysis, it helps to interpret the content of information through quantitative indicators. Further is the formation of a personal position and recommendations based on analyzed data.
Results. The key results of this study are the outlining of potential threats with creative decisions to them, based on the experience of leading countries and analyzed information. The recommendations for companies and the Government to facilitate the release of the scope of services from the crisis situation were suggested.
SEWING PRODUCTION FEATURES ON THE CONDITIONS OF PROCESSING RAW MATERIALS
Authors: Yevlash Tetiana , Hovorukha Olena
Published: November 2021

Introduction. The garment industry has always played a significant role in the state economy development and in everyone's life, as a factor in meeting consumer needs and a source of budget revenue, but in recent years there has been an extremely difficult situation - the garment industry has almost completely lost competitiveness in the consumer market. First, this situation arose due to fierce competition from imported goods, which saturate the market with their products of well-known brands, with a lower price, thereby displacing domestic goods. This encourages the need to study this industry, taking into account the specifics of working with toll raw materials, in order to identify problems and ways to overcome them in global competition.
Purpose. Describe the current state of garment production; identify the features of the organization of sewing companies that use toll raw materials, analyze the main advantages and disadvantages of their operation; explore the accounting features; to consider the taxation of services for the processing of toll raw materials value added tax, the peculiarities of import duties calculation, other taxes and fees.
Results. The peculiarities of the work organization of the sewing enterprises on the conditions of toll raw materials are covered. An indices analysis of light industry industrial products by activity type for 2015-2020 and revealed a decline in the industry production in 2018-2020. Ukrainian enterprises of the garment industry in 2010-2020 mainly used production on the terms of toll raw materials; full export; production for the domestic market. The main advantages and disadvantages of functioning of domestic garment productions with the use of toll raw materials are considered. A study of textile production indices, production of clothing, leather, leather products and other materials on a monthly basis in 2020 showed that starting from August 2020, the gradual decline in production stopped and there were trends of slight growth in production in the textile industry. The necessity of proper documentation of operations with toll raw materials for processing enterprises and creation of own package of primary forms by executing enterprises is substantiated, in order to simplify the complexity of the process of keeping accounting documentation. The interpretation of the category "toll raw materials" according to the Customs and Tax Codes of Ukraine is considered. A list of criteria in accordance with the current legislation on the recognition of transactions with toll raw materials, confirming the inability of the garment company to sell finished products made from toll raw materials, and therefore loses profits, most of which are sold by the owner of raw materials. The taxation of services on processing of toll raw materials by the value added tax, features of charge of import duty, other taxes and charges are considered. Prospects for further research are the development of virtual sales channels for garments.
EU HIGHER EDUCATION AS AN INDICATOR OF ECONOMIC OPTIMISM OF SOCIETY
Authors: Kanash Olesia
Published: November 2021

The subject of the study is the characteristic features of the higher education system of the European Union, which determine the attitude of residents of its countries to their future.
The aim of the article is to identify trends in the development of higher education in the EU and to conceptualize the adjustments that should be added to the policy of educational service providers in Ukraine with positive economic consequences.
Methodology (method). The methodological basis of the study is a critical analysis of events, which are taking place in European educational landscapes. The methods of generalization of information, comparative analysis, statistical, graphical visualization of data were used to achieve this goal.
Results. It has been found that the European community associates the future of the economy with the increase in the intellectual potential capacity, which is radically changing due to the spread of the latest information and communication technologies. It is proved that the system of higher education in proper condition is the source of its maintenance, which promotion is the most important component of state policy. It has been found that higher education institutions use effective learning technologies to meet the demands of the business environment. Among them is dual education. It demonstrates high productivity in the implementation of university programs, fulfilling its mission in professional training of workers.
Conclusions. The new economic realities caused by the fourth industrial revolution actualized the problem of strengthening the conformity of the professional competencies of the organizations’ personnel to arising challenges and threats. However, it is possible to resist them. In particular, through the improvement of educational technologies. They must maintain an adequate level of knowledge and skills quality and help increase the comfort of their acquisition. This dialectical contradiction could be overcome by the use of educational methods, which are based on the principles of duality. Commitment to it has been declared in Ukraine at the highest government levels. But the matter does not move beyond appeals. The study of the European experience opens the eyes to the reasons of it. First: the implementation of duality is based on the principles of social agreement between the high educational education (HEI), business and state in the form of relevant legislation. Second, business owners need to be aware that investing in intellectual capital is no less important than in fixed capital. Third, the economic responsibility of stakeholders for fulfilling their obligations within the implemented dual projects must be determined.
THE IMPACT OF INNOVATIONS ON THE COMPETITIVENESS OF PORT INDUSTRY ENTERPRISES
Authors: Krysyuk Larysa , Moskvichenko Iryna , Mayorova Iryna , Qingyu Shi
Published: November 2021

Introduction. An effective national innovation system is a key mechanism for modernizing the economy and forming a qualitatively new competitive economy based on innovation. One of the factors that can increase competitiveness is the active use of innovative technologies that will lead to the formation of scientific and technical, production, financial, social activities in a new institutional environment.
Purpose. The article evaluates the dependence of competitiveness on the type of innovation, and proposes a scheme for evaluating the effectiveness of management innovations of the port industry.
Method (methodology). The following methods were used to achieve this goal: logical generalization, analysis, grouping.
Results. Competition has shifted to innovation in recent decades. The processes of economic transformation affect the competitive behavior of port enterprises, forcing them to become responsive to market signals, proactive and flexible because when the rate of change occurring outside the company exceeds the rate of change occurring inside it, then such situation leads to industrial death. In the modern concept of innovative development of port enterprises, technology, the scale of investment in research is a central endogenous component. The emphasis of key resources in development is transferred from the production space to the availability of mobile finance and human intelligence, a new type of enterprise arise.
Conclusions. The port industry will face a new quality competition – digital competition, when companies will compete not only in price and service, but also in the level of digitalization. Namely: how user-friendly interfaces, user offices, whether B2B data synchronization is available, whether it is possible to track cargo, passengers, collect and process data online. All this will give businesses access to qualitatively new solutions. Digitalization and competition are interconnected things that affect the innovative development of the port industry today and will be leading in the near future.
PROSPECTS FOR THE DEVELOPMENT OF THE LIVESTOCK INDUSTRY IN TERMS OF DIGITALIZATION
Authors: Synyavina Yuliya , Butenko Tеtyana
Published: November 2021

The article is devoted to unlocking the potential of digital technologies in agriculture, in particular in animal husbandry. Digital technologies in animal husbandry allow at the current level to collect and analyze information for production and management decisions aimed at improving production efficiency and profitability of the enterprise.
The aim of the article is to study the current state of digitalization of livestock in Ukraine and determine the prospects for the introduction of digital technologies in the practice of agricultural enterprises. The subject of research is the processes of digital transformation of animal husbandry.
On the basis of theoretical generalization, methods of analysis and synthesis the approaches of scientists to aspects of agricultural production in the conditions of digital transformation are investigated. Information materials were used in the research, including from the sites where the results of research and information on the digitization of the livestock industry are presented. The current state of the livestock industry is analyzed. The necessity of revival and ensuring sustainable development of the industry is proved.
On the basis of the conducted analysis the estimation of application of digital technologies at the agricultural enterprises of branch of animal husbandry in the modern period is given. The need to increase the level of digitalization, using the latest advances in information technology.
An assessment of the level of development of information technology used in different countries to ensure the digitalization of animal husbandry. Examples of introduction of digital technologies in large Ukrainian agricultural holdings are given.
Based on the analysis, an assessment of the use of digital technologies in agricultural enterprises in the modern period is given. Factors that slow down the introduction of digital technologies have been identified. Promising digital solutions for the livestock business are considered. It is noted that digitalization should optimize and simplify many production processes, increase profitability and profitability of the business.
Need a thorough analysis and in-depth research on the cost-effectiveness of the introduction of digitization tools in the livestock sector. Areas for further work to identify measures that could be taken into account in order to expand the introduction of digital technologies in agriculture, including farms.
ARCHITECTONICS OF THE MECHANISM OF EDUCATIONAL FINANCING IN MODERN CONDITIONS AND WAYS OF SOLVING THE PROBLEM OF ITS ALTERNATIVE IN ACCOUNTING
Authors: Sysiuk Svitlana , Khorunzhak Nadiya
Published: November 2021

Introduction. The new financial support mechanism defined by the relevant laws of Ukraine, the introduction of national accounting standards and a chart of accounts for the public sector, decentralization and other transformation processes have significantly influenced both the education financing system and the organization and methodology of accounting. But the desire to improve these systems currently does not fully correspond to the existing realities and requirements, including modern management.
The purpose of the article is to study the mechanism for the formation and use of financial support for educational institutions - colleges in the context of organizational and accounting aspects, as well as the development of proposals for their clarification and improvement (including accounting policy).
Methods (technique). The study uses general scientific methods, including theoretical generalization and analysis - to identify the specifics of financing educational institutions in the context of transformational changes, modeling - in order to form an effective financing mechanism and develop accounting policies to regulate alternatives that exist in the financial provision of educational institutions.
Results. According to the results of the study of the current legislation, it was established that financial support of state institutions of professional higher education is carried out at the expense of the state (or local) budget on the basis of a state (or regional) order for payment for training services. There is also the possibility of financing from other sources not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency of decision-making. Based on the results of the research, a model of financial support for educational institutions was built, taking into account additional sources of funding, which are divided into external and internal, and also justified recommendations for the development of accounting policies for their reflection in accounting.
CURRENT STATE AND PROBLEMS OF DEVELOPMENT OF UKRAINIAN MACHINE-BUILDING ENTERPRISES
Authors: Khodyrieva Oksana
Published: November 2021

Introduction. As the industrial sector is of key importance for the economy of Ukraine, the indicators of its functioning are the main factor in the social and economic development of the country. In particular, mechanical engineering is one of the basic sectors of Ukraine's economy and a strategically important sector that affects the development of technological potential and competitiveness of Ukraine's economy as a whole. The level of development of mechanical engineering is one of the main factors that allows to ensure sustainable development of the Ukrainian economy, the level of development of the country depends on its level and dynamics of development. Therefore, the study of the current state of the machine-building industry, the efficiency of machine-building enterprises, identification of current problems will identify tools for recovery and further sustainable development of machine-building enterprises as one of the key sectors of the national economy.
Purpose. Analyze the state of Ukrainian machine building, identify the main trends and problems of the industrial complex in modern economic conditions and provide recommendations for their solution to ensure sustainable development of machine building enterprises and increase the level of economic potential of industry.
Method (methodology). The research was conducted through the analysis and synthesis of data based on the evaluation of statistical data of the State Statistics Service of Ukraine (2010-2019) in order to study the current state of the machine-building industry of Ukraine; tabular and graphical methods for visual presentation of the material.
Results. The study confirms the link between economic growth and industrial development. The peculiarities of the conditions of activity of machine - building enterprises are determined. The tendencies of the lag of the Ukrainian industry on level from the developed countries are revealed. The main factors of reduction of production volumes of machine - building branch are analyzed. The analysis of the level of innovative activity of machine - building enterprises is carried out. The main factors hindering innovation are identified. The existing level and structure of capital investments are analyzed. The main destabilizing problems of the machine-building industry in Ukraine are outlined. A conclusion is made and a number of measures aimed at creating conditions for sustainable development of the machine-building industry taking into account the potential and capabilities of machine-building enterprises are proposed.
FORMATION OF OWN CAPITAL AND ITS IMPORTANCE IN THE FINANCIAL ACTIVITY OF THE BUSINESS ENTITY
Authors: Lavryk Oleksandr
Published: November 2021

Introduction. The article is devoted to the study of theoretical and methodological aspects of equity analysis in the financial activities of the business entity, analysis of the current state of business entities and development prospects and developed areas for improving the formation of equity of business entities in Ukraine.
The content and features of formation of the own capital of the enterprise are considered in the work, the description of methods of the quantitative analysis of its modern activity is given, methods of the qualitative analysis of prospects of its development are investigated.
Purpose. Research of theoretical and methodological aspects of the analysis of own capital in the financial activity of the business entity, analysis of the environment and results of economic activity and developed directions for improving the analytical support of the business entity in modern conditions.
Method (methodology). The solution of the set tasks is carried out by means of methods of the system analysis, logical generalization, the comparative analysis and the analysis of coefficients, expert estimations, tabular and graphic methods..
Results. The method of equity analysis is proposed, according to which analytical procedures will be conducted in five stages: preparation for equity analysis; analysis of the share of equity in the structure of the business entity and its dynamics; analysis of the structure and composition of equity; analysis of the efficiency of the entity's use of equity; generalization of the results of the analysis for the management of the enterprise.
High-temperature post-annealing to improve Jc
-B-T properties of MgB2 thin film synthesized via hybrid deposition combining thermal evaporation of magnesium and sputtering of boron
Authors: Iwanaka Takumu , Kusunoki Toshiaki , Kotaki Hiroshi , Kodama Motomune , Tanaka Hideki , Matsumoto Akiyoshi , Horii Shigeru , Kawayama Iwao , Doi Toshiya
Published: November 2021

A new in situ process for depositing MgB2 film is being developed in the present study as a candidate method to facilitate the mass production of MgB2-thin-film superconducting tapes. Here, a MgB2 film was synthesized on a heated copper substrate via “hybrid deposition,” comprising thermal evaporation of magnesium and sputtering of boron. High-temperature post-annealing was performed to increase the critical current density (J

c
) of the MgB2 thin films obtained via hybrid deposition. The J

c
of the MgB2 film deposited at 360 °C by hybrid deposition and post-annealed at 430 °C was drastically improved to 1100 A mm−2 at 20 K under 4 T, 79 000 A mm−2 at 15 K under 3 T, and 59 000 A mm−2 at 10 K under 5 T under a magnetic field parallel to the film. It was expected that the incorporation of hybrid deposition in processing using a reel-to-reel machine would facilitate the synthesis of high-J

c
, long MgB2-thin-film superconducting wires.
Strategies for Promoting a Reading Culture Among Secondary School Students in Kiambu County, Kenya
Authors: Muthee Lucy Wangechi , Wamae Peter
Published: November 2021

This research looked at reading culture within secondary school students in Kiambu County. It discussed the role that teachers, parents, school librarians and school culture play in the promotion of a reading culture or lack thereof. The specific objectives were; to determine the status of reading culture being promoted by secondary schools and to determine the level of usage of school libraries and their resources to support the development and cultivation of culture of reading among high school learners among secondary school students. This research was based on Lee Vygotsky’s cultural historical theory of cognitive development. The study employed descriptive survey design. The target population was 240 students, 24 teachers and 12 librarians from 12 secondary schools within Kiambu County. This research used stratified random sampling. The data was collected using self-administered questionnaires. Through pretest of the questionnaires and subsequent re-modelling, validity of the findings was enhanced. The data collected was analyzed through the aid of Statistical Package for Social Scientists (SPSS). The analyzed data is displayed using charts, graphs, diagrams, tables, frequency tables, matrices, drawings or block diagrams. A significant portion of students loved reading very much at 31%. The hours spent on reading also varied with students (34%) 3-4 hours a day reading, with 30% others spending more than 4 hours a day. All the institutions featured have libraries. Out of the 208 students, 44% use the library hour to read either in class or the library. 20% of others use the allocated hour for private studies. Most of the students (78%) stated being part of a book club or study group. For instance, the study found that out of the 187 students (78%), a significant proportion (49%) used the groups for academic performance. Others benefited through fluency in language, increased vocabulary, better writing, and reading skills, among other reasons. The study proves the popular notion that Kenya's schools and the country have a poor reading culture. Students are forced into reading either by teachers and parents or pressured by the need to pass exams. As such, the most read materials are school textbooks and novels, which also happen to be the most stocked materials in school libraries. Reading should be a personal initiative as opposed to being forced into it. That being the case, students' opinions matter more on making reading more fun and appealing. Therefore, in addition to the importance of school libraries and reading clubs, schools need to encourage peer motivation to read in an effort to improve reading culture. Some of the study recommendations are that there is a need to include an opinion on academic experts on reading culture, government, and parents who play a significant role in the education sector.
Hospitality and transnational solidarity: revisiting Kant’s cosmopolitanism
Authors: ITOUA Charles Gilbain
Published: November 2021

This article intends to answer the question of the ethics of hospitality, according to a specific objective, that of raising the hospitality to the rank of a philosophical question, with a view to delivering it, in these days, from the calculating game of politics in search of nationalistic votes, and the media spread of the dominant news on terrorism and migrants. Such an approach presupposes that the concept of hospitality fits into the field of the thinkable, that it is welcomed as a knowable host, figure, and object of knowledge. It is a question of asking for hospitality, the cousin of ethics, to think about the welcome and being-welcomed. One of the objectives of this text is to demonstrate that the concern for transnational solidarity is not a new phenomenon and that more than two centuries ago, Immanuel Kant, without forging the concept, already theorized certain issues. It is also true that most contemporary philosophers have addressed this important subject in one way or another. As the theory of international relations is increasingly shaken by the debate between constructivists and postmodernists (or deconstructivists), it seemed interesting to us, instead of studying the contribution to the understanding of transnational solidarity of the main political scientists involved to one or the other current, to look closely at the attempts at theorizing of the founder who is Immanuel Kant. Emphasis will be placed on the duty of transnational solidarity, which is to say on the ethical aspect.
Onda sinusoidal en el electrocardiograma
Authors: Hernández-Somerson Mario Andrés
Published: November 2021

Mujer de 58 años, con cuadro de una semana de evolución consistente en astenia progresiva, disnea con esfuerzos medianos y en últimas 48 horas somnolencia marcada. No refiere antecedentes de importancia.

A su ingreso con Tensión arterial en 90/60, frecuencia cardíaca: 50 por minuto, frecuencia respiratoria 14 por minuto y afebril. Se observa con signos de deshidratación grado II y estuporosa. Se toma glucometría en 95 mg/dL y electrocardiograma (figura 1) con evidencia ausencia de onda P con R-R regular y ensanchamiento del complejo QRS (130 mseg), con intervalo QT corregido prolongado (460 mseg) y trastorno inespecífico de la repolarización. Se inicia manejo hídrico, oxigenoterapia, monitoreo electrocardiográfico y se toman paraclínicos. Se realiza electrocardiograma de control a los 10 minutos que muestra la presencia de una onda sinusoidal (figura 2).

Ante la sospecha de hiperpotasemia, se inicia gluconato de calcio intravenoso al 10%, 10 cc cada 10 minutos hasta reversión de la onda sinusoidal (figura 3) , en total requirió 40 cc. Se reciben niveles de potasio en 8.6 meq/L, creatinina en 10 mg/dl y nitrógeno ureico en 110 mg/dL. Se complementa manejo farmacológico para hiperpotasemia y se interconsulta al servicio de nefrología para inicio de terapia de reemplazo renal urgente.
Síndrome de May-Thurner como diagnóstico diferencial en trombosis a repetición
Authors: Saldarriaga Eugenia , Vinasco Miguel , Jaimes Diego
Published: November 2021

Se presenta el caso de una paciente de 29 años, con cuadro de trombosis venosas profundas en miembros inferiores a repetición desde los 20 años sin factores de riesgo para la realización de los mismos, en quien se estudia para neoplasia cuyos estudios de extensión son negativos, trombofilias negativos, patología reumatológica con único hallazgo ANAS positivo a títulos bajos, se hace diagnóstico de enfermedad del tejido conectivo no diferenciado con manejo de anticoagulación plena, sin embargo ante la persistencia de eventos trombóticos se realiza angioTAC el cual reporta obstrucción de la vena ilíaca izquierda, por lo cual se realiza una venografía más cavografía documentándose obstrucción de la vena ilíaca externa izquierda y la común denominado síndrome de May - Thurner, anormalidad anatómica la cual desencadenó estos eventos.
Falla renal aguda asociada a síndrome de hiperestimulación ovárica
Authors: Nieto-Rios John Fredy , Zuluaga-Quintero Monica , Aristizabal-Alzate Arbey , Serna Higuita Lina María , Ocampo-Kohn Catalina , Zuluaga-Valencia Gustavo Adolfo
Published: November 2021

El síndrome de hiperestimulación ovárica es una complicación frecuente que se puede presentar en pacientes que reciben tratamientos de inducción de la ovulación; presentamos el caso de una paciente que posterior a esta terapia presenta falla renal aguda.
Intervalos biológicos de referencia del perfil lipídico
Authors: Galvis Yeisson , Barona Acevedo Jacqueline , Cardona Arias Jaiberth Antonio
Published: November 2021

Introducción: la clasificación de la concentración de cualquier analito como patológico o no implica que el valor de la medición sea comparado con valores de individuos similares, para lo cual es necesario obtener Intervalos Biológicos de Referencia (IBR). Los IBR del perfil lipídico adoptados por los laboratorios clínicos son principalmente los propuestos por las casas comerciales y los obtenidos por los paneles de expertos. Sumado a las limitadas publicaciones sobre los IBR del perfil lipídico para nuestra población, es oportuno precisar que variables como el sexo y la edad pueden estar relacionadas con modificaciones en el metabolismo lipídico.

Objetivo: estimar los intervalos biológicos de referencia del perfil lipídico en una población atendida en un laboratorio de Medellín.

Métodos: Estudio descriptivo transversal en 81 individuos sanos; los IBR se estimaron a partir del estadístico X±[Zα/2*(DE/√n)], confianza del 95% y precisión del 5%. En el análisis bivariado se utilizó Anova y la prueba t Student. Todo fue realizado en SPSS 21.0®. En los IBR de hombres y mujeres solo se hallaron diferencias en el colesterol total y los índices colesterol total/cHDL y triglicéridos/cHDL. Analizando los grupos etarios, se hallaron diferencias en los triglicéridos y el cVLDL siendo menor en los adultos jóvenes en comparación con los adultos medios y mayores; para el índice triglicéridos/cHDL se halló diferencia entre los adultos jóvenes y mayores.

Conclusión: este estudio permitió determinar los IBR del perfil lipídico, los cuales son importantes para el diseño de estrategias de prevención primaria para dislipidemias en la población estudiada.
Una rara causa de paro cardiaco
Authors: Devia German , Valverde Emiro , Marmolejo Libardo
Published: November 2021

La parada cardíaca en su mayoría es secundaria a enfermedad coronaria, este articulo hace referencia a un paciente con una paro cardíaco secundario a un infarto agudo del miocardio con elevación del ST que se estudió documentando arterias epicárdicas sanas pero con la presencia de una fístula entre la arteria descendente anterior hacia una lesión neoplásica de mediastino que previamente se había documentado en estudios imagenologicos anteriores. Las fistulas coronarias son raras en su presentación, este caso demuestra una fistula asociada a la presencia de un tumor del mediastino que se presenta al servicio de urgencias en parada cardíaca, una causa bizarra en la determinación de la etiología del paro.
La aplicación del conocimiento
Authors: Torres Duque Carlos A , Pareja Zabala Maria José
Published: November 2021

Muy importante y bien documentado su Editorial, “La aplicación del conocimiento” (1), en el cual analiza un estudio publicado recientemente en New England Journal of Medicine sobre el uso de oxígeno en pacientes con EPOC e hipoxemia moderada (2) y su dudosa aplicabilidad a grandes alturas, y hace énfasis en la necesidad de investigar localmente acerca de problemas cotidianos en salud. El ejemplo es muy apropiado puesto que los criterios de oxigenoterapia a largo plazo (OLP) en pacientes con EPOC fueron definidos a nivel del mar y cerca del 20% de la población colombiana reside por encima de los 2.500 metros. Al respecto, aportamos la siguiente información:

1. Una de las clasificaciones de altitud más recomendadas (3) define grandes alturas como aquéllas situadas entre 2.500 y 3.500 metros sobre el nivel del mar. Bogotá, a 2.640 metros, es la ciudad más poblada del mundo situada a gran altura (México D.F. está a 2.240 m).

2. El estudio sobre valores normales de gases arteriales en adultos sanos en Bogotá (n=374) (4), en preparación para publicación, muestra que una saturación de oxígeno entre 89 y 93%, definida como hipoxemia moderada en el estudio analizado en su Editorial (1, 2), está en rangos de normalidad para la altitud de Bogotá.

3. Como usted lo plantea (1), se desconoce si los criterios de OLP en EPOC definidos a nivel del mar son apropiados a gran altura. Basados en el estudio sobre gases arteriales normales en Bogotá (4) y en la observación de que un grupo significativo de pacientes con EPOC, residentes a esta altura, con presión arterial de oxígeno entre 50 y 55 mmHg no exhiben signos de hipoxia crónica, particularmente hipertensión pulmonar, planteamos un estudio experimental multicéntrico, coordinado desde la Fundación Neumológica Colombiana, para evaluar si se puede hacer un ajuste (punto de corte más bajo) de los criterios de OLP a gran altura (≥ 2.500 - ≤ 3.500 m). El estudio fue aprobado a comienzos de 2016 por COLCIENCIAS (335972553295) y se encuentra registrado en Clinical Trials (www.clinicaltrials.gov) (NCT03020212). Tendrá una duración de 36 meses y se espera que a comienzos de la siguiente década se tengan resultados que den respuesta a la pregunta planteada en su Editorial.

4. Como información relacionada, un análisis colaborativo (BOLD, PLATINO, EPISCAN y PREPOCOL) recientemente publicado, comprueba que no hay asociación entre altitud y prevalencia de EPOC (5) como lo había sugerido el estudio PREPOCOL previamente.
Trabajos de investigación clínica (XXVI Congreso)
Authors: Médica Colombiana Acta
Published: November 2021

Trabajos de investigación clínica (XXVI Congreso)
Trabajos de investigación residentes (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Trabajos de investigación residentes (XXVI Congreso)
Endocrinología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Endocrinología (XXVI Congreso)
Epidemiología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Epidemiología (XXVI Congreso)
Gastroenterología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Gastroenterología (XXVI Congreso)
Metabolismo (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Metabolismo (XXVI Congreso)
Nefrología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Nefrología (XXVI Congreso)
Neumología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Neumología (XXVI Congreso)
Parasitología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Parasitología (XXVI Congreso)
Reumatología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Reumatología (XXVI Congreso)
Toxicología (XXVI Congreso)
Authors: Acta Médica Colombiana
Published: November 2021

Toxicología (XXVI Congreso)
Frecuencia de la potencial interacción entre trimetoprim/sulfametoxazol y espironolactona por riesgo de hiperkalemia en pacientes colombianos
Authors: Machado-Alba Jorge Enrique , Machado-Duque Manuel Enrique , Gaviria-Mendoza Andres , Restrepo-López Juan Sebastian , Benítez-Mejia Juan Felipe
Published: November 2021

Introducción: Se ha descrito el riesgo aumentado de muerte súbita y hospitalización por hiperkalemia en pacientes que consumen ahorradores de potasio y sulfonamidas, por lo que se buscó determinar la frecuencia de la potencial interacción entre espironolactona y trimetoprim-sulfametoxazol en pacientes mayores de 60 años de Colombia.

Métodos: Estudio observacional, de una base de datos de 3,6 millones de personas se seleccionaron pacientes mayores de 60 años que recibieron espironolactona de manera ambulatoria por al menos 3 meses consecutivos y pacientes con prescripción de trimetoprim-sulfametoxazol entre el 01/08/2014 y 31/07/2015. Posteriormente, se identificaron aquellos con la co-prescripción durante un mismo mes. Se incluyeron variables de sociodemográficas, uso concomitante de inhibidores de sistema renina angiotensina, diuréticos e inotrópicos.

Resultados: Durante el año de estudio, se encontraron 8941 pacientes mayores de 60 años con prescripción continua de espironolactona y 8028 pacientes con trimetoprim-sulfametoxazol. Su coprescripción fue detectada en 77 pacientes, con una incidencia acumulada de 0,86 casos por 100 pacientes-espironolactona/año. La edad promedio de estos pacientes fue de 79,1±14 años, un 57,1% fueron hombres y la ciudad con más presentación de casos fue Cali (13,0% del total). El 68,8% de los casos tuvieron además comedicación con losartan y 62,3% con furosemida.

Conclusiones: La interacción entre espironolactona y trimetoprim-sulfametoxazol en una población Colombiana es relativamente poco frecuente, sin embargo debido a los riesgos a los que se expone el paciente anciano es relevante por sus implicaciones en morbilidad y mortalidad, requiriendo ser conocida y monitoreada por el médico prescriptor.
Impact of climate change on land use dynamics along River Ona, Nigeria
Authors: Oyedokun, J. O.
Published: November 2021

Climate change has direct influence on environment and human existence. Climate change has been a monster posing threat to the hydrological cycle, hence the flow discharge of rivers. Therefore, it is necessary to study its effects on the flow of rivers thereby producing measures to alleviating its effects. In this study, the effects of land cover and weather conditions between 1967 and 2017 on the flow discharge of River Ona were investigated by making use of the climatic data (rainfall and temperature). The statistical variations in temperature and rainfall data were assessed using Statistical Program for Social Science (SPSS) in order to depict the linear variation, regression and correlation of the prevailing climate of the area The results showed that year 1998 and 1999 have the lowest and highest rainfall values respectively. The land-use maps show there is gradual increment in area of lands that are built-up but gradual reduction in the vegetal area. The runoff of River Ona would increase because of wetter climate caused by high rainfall in 1999. In addition, over the years, runoff severity tends to increase because of land development, giving rise to the replacement of vegetal areas by built up areas, which have low retention capacity in the area. The findings from this study can be used to predict the discharge of river given other weather and environmental factors.
Investigative Study of Chicken Feather and Synthetic Hair Fibre on Mechanical and Microstructural Properties of Interlocking Concrete Block
Authors: Adetola S. O.
Published: November 2021

Efforts have been made to improve the quality and performance of concrete structures especially its permeability and durability properties. Concrete is a heterogeneous material containing several components (sand, aggregate, cement, etc.) which vary in size and geometry, and their positions in the concrete enclosure are randomly distributed, giving them defects even before experiencing any form of mechanical loading. In this study, the compositions of Chicken Feather Fibre (CFF) and Synthetic Hair Fibre (SHF) by weight were varied by 0%, 1.5%, 2.5%, 3.5% and 5% for Samples A to E respectively. Physical and Mechanical properties such as water absorption (WA), thickness swelling (TS), compressive and split tensile strength were determined. Results showed that WA and TS property of the fibre reinforced concrete block decreased with decrease in percentage by weight of CFF and SHF and curing days with highest value being 10.01 to a lowest value of 0.14. Also, compressive strength (CS) for sample A increased with increase in curing days from 16.98MPa at 7 days to 20.66MPa at 28 days and sample B has its highest CS at 14 days with 9.98 MPa while other samples decreased progressively. Split Tensile Strength (STS) for sample A increases with increase in curing days from 9.84MPa to 13.64MPa while sample B decreases from 7 to 21 days of curing from 5.43MPa to 4.79MPa and increased at 28 days to 4.92MPa. Samples C, D and E follow same trend as sample B. The SEM study shows that the interlocking concrete block (ICB) containing 0% of chicken feather and synthetic hair fibre has brittle characteristics while other samples containing different percentage by weight of chicken feather and synthetic hair fibre shows ductile characteristics. CFF and SHF enhanced WA, TS, CS and STS of fibre reinforced concrete.