Economic and Financial Structure, for Decision-Making Through the Analysis of the Indicators of Liquidity, Solvency, Indebtedness, Profitability and the Dupont System. Cacprosa R.C. Case
VOLUME 21, 2024
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Lilia Socorro Calderón Barrera, Sonia María Calvo González, Luis Alejandro Fonseca Páez
Abstract
The objective of this research is to analyze the economic and financial structure of Centro Agrícola Cantonal para el Progreso de Sarapiqui (Cacprosa) through a quantitative approach and a descriptive scope, using the vertical analysis of the 2021 and 2022 financial statements and the evaluation of the main indicators of liquidity, solvency and profitability, in order to propose strategies to strengthen financial decision making. The results show that the organization faces serious deficiencies in financial management, reflected in liquidity problems and negative net margins in both years, which prevents the generation of after-tax profits. Although there is a slight improvement in gross and operating margins in 2021 compared to 2022, there is still a need to strengthen financial management. Therefore, we recommend the hiring of a financial analyst and the implementation of a short-term strategic plan focused on cost optimization, restructuring of liabilities and improvement of control processes, in order to ensure the sustainability and growth of Cacprosa in a competitive environment.
Keywords :
Economic and financial structure, liquidity, solvency, indebtedness, profitability and Dupont system..
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty