La presente investigación “El control interno y las cuentas por cobrar en la empresa SEMAR SAC Trujillo, 2022”, cuyo objetivo general fue: Determinar la relación que existe entre el control interno y las cuentas por cobrar en la empresa SEMAR SAC Trujillo, 2022. El desarrollo de la investigación fue realizada a través de la recopilación de diversos textos de autores que abordaron sobre las variables presentadas: Control interno y cuentas por cobrar. La presente investigación fue de tipo aplicada, de enfoque cuantitativo con un diseño no experimental. Tuvo por nivel descriptivo. Tuvo como población a los 50 colaboradores de la empresa SEMAR SAC y la muestra conformada por el 100% de la población. Empleó la técnica de la encuesta y como instrumento el cuestionario. En los resultados se aprecia la correlación de 0.427 (asociación moderada). Además, la significancia es = 0....

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Objetivo:Determinar la validez del tacto materno como método de detección de la presencia o no de fiebre en los niños. Material y métodos: Se seleccionaron por conveniencia a 269 madres y sus respectivos niños menores de 36 meses que acudieron al Servicio de Emergencias Pediátricas del Hospital Nacional Cayetano Heredia por cualquier molestia. Se preguntó a las madres si su niño presentaba fiebre o no (detectado por tacto), y luego se procedió con la medición de la temperatura rectal de cada niño. Resultados: Se incluyeron 269 participantes. El tacto materno para la detección de fiebre tuvo una sensibilidad de 79,3% (69,6% a 86,5%), especificidad 91,8% (86,8% a 94,9%), VPP 82,1% (72,6% a 88,9%) y VPN 90,3% (85,1% a 93,8%); el likelihood ratio positivo fue 9,62 (5,86 a 15,81) y el likelihood ratio negativo...

Toxocariasis is an infection caused by nematode larvae from Toxocara genus, and the most important infective agents for humans are Toxocara canis and Toxocara cati, parasites from dogs and cats, respectively. Toxocara species belong to Ascaridida order, Ascaridodea super-family, Toxocaridae family. The disease in humans is mainly caused by T. canis. Human toxocariasis was described for the .rst time by Wilder in 1950, who identi.ed a then-unknown nematode in a child presenting with a granulomatous lesion in one of his eyes. In 1952, Beaver reported cases of a multi-systemic, chronic, and sever disease, associated to hypereosinophilia. In Peru, in 1991, Maguiña et al. reported the very.rst cases of visceral larva migrans, and in 1999, Miranda et al. reported the very .rst cases of ocular larva migrans.

Toxocariasis is an infection caused by nematode larvae from Toxocara genus, and the most important infective agents for humans are Toxocara canis and Toxocara cati, parasites from dogs and cats, respectively. Toxocara species belong to Ascaridida order, Ascaridodea super-family, Toxocaridae family. The disease in humans is mainly caused by T. canis. Human toxocariasis was described for the .rst time by Wilder in 1950, who identi.ed a then-unknown nematode in a child presenting with a granulomatous lesion in one of his eyes. In 1952, Beaver reported cases of a multi-systemic, chronic, and sever disease, associated to hypereosinophilia. In Peru, in 1991, Maguiña et al. reported the very.rst cases of visceral larva migrans, and in 1999, Miranda et al. reported the very .rst cases of ocular larva migrans.

Introducction: Pneumococcus is a major cause of morbidity and mortality in children in developing countries. Over the last few years, pneumococcal strains resistant to penicillin and other antibiotics commonly used in pediatrics have emerged. There are few recent local studies that describe this problem.Objectives: The main purpose of the study was to determine the pneumococcal resistance rates in healthy nasopharyngeal carriers 2 to 12 months of age, who attended the outpatient clinic for a routine well child and/ or vaccination visit at Cayetano Heredia, Edgardo Rebagliati, San Bartolomé Hospitals and Instituto Nacional de Salud del Niño in Lima-Peru.Methods: Nasopharyngeal samples were obtained from 400 children (November 2007-June 2008) for S. pneumoniae culture and determination of the susceptibility to penicillin and other antibiotics by disk diffusion.Results:&nbs...

Introducction: Pneumococcus is a major cause of morbidity and mortality in children in developing countries. Over the last few years, pneumococcal strains resistant to penicillin and other antibiotics commonly used in pediatrics have emerged. There are few recent local studies that describe this problem.Objectives: The main purpose of the study was to determine the pneumococcal resistance rates in healthy nasopharyngeal carriers 2 to 12 months of age, who attended the outpatient clinic for a routine well child and/ or vaccination visit at Cayetano Heredia, Edgardo Rebagliati, San Bartolomé Hospitals and Instituto Nacional de Salud del Niño in Lima-Peru.Methods: Nasopharyngeal samples were obtained from 400 children (November 2007-June 2008) for S. pneumoniae culture and determination of the susceptibility to penicillin and other antibiotics by disk diffusion.Results:&nbs...