El Estado de flujos de efectivo y la importancia del contador en su elaboración: Una mirada hacia el rol del contador público

Desde la aparición en el espectro de la contabilidad en Colombia, las Normas Internacionales de la Información Financiera (NIIF) han generado un cambio en la forma de llevar la contabilidad de las organizaciones, y partir de ellas, se establecieron lineamientos que permitieron el reconocimiento, la medición, la presentación y la revelación de la información de los estados financieros para conocimiento general. Uno de los estados financieros que la norma exige para la presentación de esa in-formación es el Estado de Flujo de Efectivo (EFE), cuya relevancia es innegable gracias a su misma finalidad, y obviamente al rol del contador público que es el encargado en definitiva de preparar este informe, el cual, a groso modo, es el indicado para explicarnos compresiblemente cual es el manejo del efectivo en la entidad, y qué alternativas o qué criterios puede manejar el contador para mejorar o perfeccionar ese aspecto funcional de la compañía a la cual asesora. Este acápite tiene la finalidad de mostrarnos de forma clara en qué consiste el EFE, cuáles son sus características, métodos y linea-mientos normativos para elaborarlo, y de igual modo, intentaremos explicar de forma consistente cuál es la importancia del rol del contador al momento de elaborarlo e interpretarlo, y de cómo se benefician las empresas de esto

Using MicroLEIS DSS to evaluate climate change impacts on land suitability in Andalusia, Spain

Comunicación oral presentada en la Sesión: SSS9.2: Studiying soils and/or land: Approaches for sustainable management of the environment.-- Congreso, celebrado del 7-12, abril 2013, en Viena, Austria.Understanding the effects of climate change on land suitability for crop production has become an important issue with respect to food security in areas undergoing increasing population sizes. Land suitability for six common Mediterranean crops was evaluated under current conditions and future climate change scenario. This evaluation was performed using the Agro-ecological Decision Support System Micro LEIS (MicroLEIS DSS) through the application of Terraza and Cervatana models.Peer reviewe

Preservation of Synchronization Using a Tracy‐Singh Product in the Transformation on Their Linear Matrix

Preservation is related to local asymptotic stability in nonlinear systems by using dynamical systems tools. It is known that a system, which is stable, asymptotically stable, or unstable at origin, through a transformation can remain stable, asymptotically stable, or unstable. Some systems permit partition of its nonlinear equation in a linear and nonlinear part. Some authors have stated that such systems preserve their local asymptotic stability through the transformations on their linear part. The preservation of synchronization is a typical application of these types of tools and it is considered an interesting topic by scientific community. This chapter is devoted to extend the methodology of the dynamical systems through a partition in the linear part and the nonlinear part, transforming the linear part using the Tracy-Singh product in the Jacobian matrix. This methodology preserves the structure of signs through the real part of eigenvalues of the Jacobian matrix of the dynamical systems in their equilibrium points. The principal part of this methodology is that it permits to extend the fundamental theorems of the dynamical systems, given a linear transformation. The results allow us to infer the hyperbolicity, the stability and the synchronization of transformed systems of higher dimension

Spatial analysis for assessing soil organic carbon stocks in southern Spain

Comunicación oral presentada al European Geosciences Union General Assembly 2012, que tuvo lugar del 22-27, abril, 2012, en Viena, Austria.The objectives of the present study were to estimate current soil organic carbon (SOC) stocks for each land use and soil type, studying relationships between SOC stocks and selected environmental variables (elevation, temperature and precipitation).Peer reviewe

Endodontic regenerative treatment for internal radicular resorption using bio-ceramic material, case report

The internal resorption of the internal radicular conduct is a process than can be both physiological or pathological, being the osteoclasts, odontoclasts and dentinoclast responsible for said process. 49-year-old female patient, refers orthodontic treatment at age 20, attends a dental check-up due to pain when chewing. Dental organ (DO) #11 was diagnosed with internal root resorption and symptomatic, suppurative apical periodontitis. Treatment started performing an endodontic access and taking a conductometry reading with an apical foramen locator, using a precision hybrid instrumentation technique and applying hypochlorite irrigation, the intra-canal was medicated with chemically pure calcium hydroxide for 7 days. The canal obturation was repaired infiltrating a bio-ceramic material (BIO-C Sealer) followed by the placement of the single cone using a vertical condensation technique

Transiciones, conflictos y democracia : estudios de coyuntura

México ha vivido un largo proceso de transición que ha desencadenado dinamismos económicos, culturales y políticos. En la actual coyuntura, estos dinamismos muestran toda su complejidad, su inevitable articulación y la tensión entre las fuerzas que intentan sostener un viejo modelo de gobernar y decidir el rumbo del país, y aquellas que buscan abrirse a un espectro mucho más amplio y diversificado de actores. En ellos se conjuntan las aspiraciones más legítimas de los mexicanos por avanzar en el reconocimiento y respeto de la pluralidad étnica, de género y entre generaciones, y por impulsar una dinámica en la que —en medio de los procesos de mundialización— los distintos grupos e intereses de los mexicanos puedan ser incluidos. La transición mexicana tiende a centrarse en la dimensión política. La intensidad que cobran los procesos políticos y el énfasis que importantes analistas ponen en dichos procesos, contribuyen a que esta asociación vaya cobrandoíuerza. En este sentido, es necesario advertir que en las transiciones la tendencia privatizadora, la reducción del gasto social, así como la necesidad de pactos sociales que sean respetados, la participación creciente de la sociedad civil, etc. son factores importantes que, en medio de contradicciones, van generando nuevos esquemas de relación entre gobierno y sociedad.ITESO, A.C

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Immune boosting by B.1.1.529 (Omicron) depends on previous SARS-CoV-2 exposure

The Omicron, or Pango lineage B.1.1.529, variant of SARS-CoV-2 carries multiple spike mutations with high transmissibility and partial neutralizing antibody (nAb) escape. Vaccinated individuals show protection from severe disease, often attributed to primed cellular immunity. We investigated T and B cell immunity against B.1.1.529 in triple mRNA vaccinated healthcare workers (HCW) with different SARS-CoV-2 infection histories. B and T cell immunity against previous variants of concern was enhanced in triple vaccinated individuals, but magnitude of T and B cell responses against B.1.1.529 spike protein was reduced. Immune imprinting by infection with the earlier B.1.1.7 (Alpha) variant resulted in less durable binding antibody against B.1.1.529. Previously infection-naïve HCW who became infected during the B.1.1.529 wave showed enhanced immunity against earlier variants, but reduced nAb potency and T cell responses against B.1.1.529 itself. Previous Wuhan Hu-1 infection abrogated T cell recognition and any enhanced cross-reactive neutralizing immunity on infection with B.1.1.529

Quantitative, multiplexed, targeted proteomics for ascertaining variant specific SARS-CoV-2 antibody response

Determining the protection an individual has to severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2) variants of concern (VoCs) is crucial for future immune surveillance, vaccine development, and understanding of the changing immune response. We devised an informative assay to current ELISA-based serology using multiplexed, baited, targeted proteomics for direct detection of multiple proteins in the SARS-CoV-2 anti-spike antibody immunocomplex. Serum from individuals collected after infection or first- and second-dose vaccination demonstrates this approach and shows concordance with existing serology and neutralization. Our assays show altered responses of both immunoglobulins and complement to the Alpha (B.1.1.7), Beta (B.1.351), and Delta (B.1.617.1) VoCs and a reduced response to Omicron (B1.1.1529). We were able to identify individuals who had prior infection, and observed that C1q is closely associated with IgG1 (r > 0.82) and may better reflect neutralization to VoCs. Analyzing additional immunoproteins beyond immunoglobulin (Ig) G, provides important information about our understanding of the response to infection and vaccination