Normas Internacionales de Información Financiera (NIIF) para Pequeñas y Medianas Empresas (Pymes) : Análisis de la sección 11 instrumentos financieros básicos según las normas internacionales en información financiera para pequeñas y medianas empresas aplicado a la empresa CALB,S.A. pra el año finalizado 2015

El trabajo se realizó en base a lo que indica la Sección 11 Instrumentos Financieros Básicos de las Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas (NIIF para PYMES). El principal problema que se desprende es identificar en qué casos los instrumentos financieros básicos que surgen de hechos y transacciones calificar para ser reconocidos en los estados financieros de acuerdo con la sección 11. Esta norma establece los principios para presentar los instrumentos financieros como pasivos o patrimonio neto y para compensar activos y pasivos financieros. Aplica la clasificación de instrumentos financieros, desde la perspectiva del emisor, en activos financieros, pasivos financieros e instrumentos patrimonio; clasificación de los intereses, dividendos, así como las pérdidas y ganancias relacionadas con ellos. Mediante el presente trabajo se cumplen con las expectativas de aprender los requerimientos que exige la sección 11 de Instrumentos Financieros Básicos de acuerdo a las Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas, mejorando así la capacidad para contabilizar y en qué casos los instrumentos financieros básicos que surjan de hechos y transacciones califican para ser reconocidos en los estados financieros. Así mismo, en el entendimiento de esta norma se plantea la realización de ejercicios prácticos pues es la manera más didáctica de conjugar la teoría de la norma con la práctica dentro del proceso contable con los posibles casos que se pueden presentar en el desarrollo de las actividades empresariales de las PYMES en nuestro País

Análisis del gasto monetario en salud asumido por los hogares con un paciente que padece enfermedad renal crónica; en la ciudad de Bogotá 2011-2014.

Práctica EmpresarialEsta investigación corresponde a un análisis descriptivo que tiene como objeto analizar el gasto, desde los ingresos netos, que asumen los hogares con un paciente que presenta Enfermedad Renal Crónica; en la ciudad de Bogotá en sus 19 localidades, según la Encuesta Multipropósito del año 2014. Con lo anterior se busca determinar las posibles soluciones que se podrían dar para reducir el gasto en salud de las familias que acarrean día a día con un paciente de Enfermedad Renal Crónica en sus hogares.1. Marco Teórico 2. Marco Histórico 3. Marco Legal 4. Caracterización de la población de la ciudad de Bogotá que padece ERC 5. Barreras al servicio de saludPregradoEconomist

Desarrollo de la enfermedad renal crónica en pacientes con hipertensión arterial y/o diabetes mellitus

Introduction: chronic kidney disease has epidemic proportions and together with cardiac, cerebrovascular diseases and cancer constitutes one of the main causes of mortality, it has become emerging in the world, hence the importance of its early diagnosis. Objective: to characterize hypertensive and / or diabetic patients with Chronic Kidney Disease, belonging to Palizada People’s Council, San Luis municipality during the years 2016 and 2017. Method: an observational, descriptive and cross-sectional study was carried out. The target group included 235 patients; the sample was obtained by simple random sampling, it was represented by 227 patients. Theoretical, empirical and descriptive statistics methods were applied, using absolute and relative frequency. Results: the age group of 60-69 years predominated (25,5 %), 52,8 % belonged to female sex and 80,6 % white race. As a risk factor, 92 % out of them suffered from hypertension, on the grade- II of the disease (40,5 %), being the most represented. Conclusions: chronic kidney disease is a health problem in Palizada Health Care Community, that is why prevention actions, and control of the risk factors of underlying diseases are necessary, as well as the promotion of healthy lifestyles in order avoid complications and improve the quality of life of these patients.Introducción: la enfermedad renal crónica tiene proporciones epidémicas y junto a las cardiacas, cerebrovasculares y el cáncer constituye una de las principales causas de mortalidad, se ha convertido en emergente en el mundo, de ahí la importancia de su diagnóstico precoz.Objetivo: caracterizar los hipertensos y/o diabéticos con ERC, pertenecientes al Consejo Popular Palizada, del municipio San Luis en los años 2016 y 2017.Método: se realizó un estudio observacional, descriptivo y transversal. El universo estuvo constituido por 235 pacientes, la muestra se obtuvo por muestreo aleatorio simple, representada por 227 pacientes. Se emplearon métodos teóricos, empíricos y de la estadística descriptiva llevados a frecuencia absoluta y relativa.Resultados: predominó el grupo de edades de 60-69 años con un 25,5 %, el 52,8 % del sexo femenino y un 80,6 % la raza blanca. Como factor de riesgo el 92 % padecía de hipertensión arterial, siendo el grado II de la enfermedad (40,5 %) el más representado.Conclusiones: la enfermedad renal crónica constituye un problema de salud en los pacientes de la comunidad Palizada, las acciones de prevención, el control de los factores de riesgos y enfermedades de base, así como crear estilos de vida sanos evitará complicaciones y mejorará la calidad de vida de estos pacientes

Quality of Life and Autonomy in Patients with Intermittent Bladder Catheterization Trained by Specialized Nurses

Intermittent bladder catheterization (IBC) involves regular urine draining using a catheter, which is removed immediately after urinary elimination. It allows for the patient's urological health to be managed and their renal function to be preserved, and it promotes autonomy. Compliance with the prescribed number of daily catheterizations, which must be conducted by the patient, and infection prevention measures are crucial. To identify the patients requiring IBC, and to determine their adherence (whether they followed the prescribed guidelines and their difficulty in carrying out the procedure, as well as to assess how the IBC influences their quality of life and state of mind after receiving self-care training from a specialized nurse), we carried out a prospective, multicenter observational study in 24 Spanish hospitals with one month of monitoring and a sample of 99 patients. The sources of information were the patients' clinical records, the King's Health Questionnaire, the Mini-Mental State Examination (MMSE), and the hospital anxiety and depression scale (HADS). Descriptive and bivariate statistics were used to analyses the paired data. After recruitment (n = 99), 79 patients completed the questionnaire at a mean age of 35.2 years (SD = 20.5 years). In total, 53.5% (53) of the sample consisted of men and 32.3% (32) had neurological damage as the reason for prescription; 67% (67.7) performed self-catheterization and 86.7% adhered to the IBC. After one month of monitoring, a statistically significant improvement in quality of life was observed in all criteria, with the exception of personal relationships (p < 0.005), as well as an improvement in anxiety and depression levels (p < 0.001). Patients who require IBC show good adherence to the IBC with a significant percentage of self-catheterization. After one month of IBC, a significant improvement in the patients' quality of life and mood was observed. These results could be attributed to adequate patient training and adequate personalization of the IBC materials by the specialized nurses

Evolution of Quality of Life and Treatment Adherence after One Year of Intermittent Bladder Catheterisation in Functional Urology Unit Patients

Objective: To determine patient difficulties and concerns when performing IBC (Intermittent Bladder Catheterisation), as well as the evolution of adherence, quality of life, and emotional state of patients one year after starting IBC. Method: A prospective, observational, multicentre study conducted in 20 Spanish hospitals with a one-year follow-up. Data sources were patient records and the King's Health Questionnaire on quality of life, the Mini-Mental State Examination (MMSE), and the Hospital Anxiety and Depression Scale (HADS). Perceived adherence was measured using the ICAS (Intermittent Catheterization Adherence Scale) and perceived difficulties with IBC were assessed using the ICDQ (Intermittent Catheterization Difficulty Questionnaire). For data analysis, descriptive and bivariate statistics were performed for paired data at three points in time (T1: one month, T2: three months, T3: one year). Results: A total of 134 subjects initially participated in the study (T0), becoming 104 subjects at T1, 91 at T2, and 88 at T3, with a mean age of 39 years (standard deviation = 22.16 years). Actual IBC adherence ranged from 84.8% at T1 to 84.1% at T3. After one year of follow-up, a statistically significant improvement in quality of life (p <= 0.05) was observed in all dimensions with the exception of personal relationships. However, there were no changes in the levels of anxiety (p = 0.190) or depression (p = 0.682) at T3 compared to T0. Conclusions: Patients requiring IBC exhibit good treatment adherence, with a significant proportion of them performing self-catheterisation. After one year of IBC, a significant improvement in quality of life was noted, albeit with a significant impact on their daily lives and their personal and social relationships. Patient support programmes could be implemented to improve their ability to cope with difficulties and thus enhance both their quality of life and the maintenance of their adherence

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

Optimasi Portofolio Resiko Menggunakan Model Markowitz MVO Dikaitkan dengan Keterbatasan Manusia dalam Memprediksi Masa Depan dalam Perspektif Al-Qur`an

Risk portfolio on modern finance has become increasingly technical, requiring the use of sophisticated mathematical tools in both research and practice. Since companies cannot insure themselves completely against risk, as human incompetence in predicting the future precisely that written in Al-Quran surah Luqman verse 34, they have to manage it to yield an optimal portfolio. The objective here is to minimize the variance among all portfolios, or alternatively, to maximize expected return among all portfolios that has at least a certain expected return. Furthermore, this study focuses on optimizing risk portfolio so called Markowitz MVO (Mean-Variance Optimization). Some theoretical frameworks for analysis are arithmetic mean, geometric mean, variance, covariance, linear programming, and quadratic programming. Moreover, finding a minimum variance portfolio produces a convex quadratic programming, that is minimizing the objective function ðð¥with constraintsð ð 𥠥 ðandð´ð¥ = ð. The outcome of this research is the solution of optimal risk portofolio in some investments that could be finished smoothly using MATLAB R2007b software together with its graphic analysis

Measurement of the top quark forward-backward production asymmetry and the anomalous chromoelectric and chromomagnetic moments in pp collisions at √s = 13 TeV

Abstract The parton-level top quark (t) forward-backward asymmetry and the anomalous chromoelectric (d̂ t) and chromomagnetic (μ̂ t) moments have been measured using LHC pp collisions at a center-of-mass energy of 13 TeV, collected in the CMS detector in a data sample corresponding to an integrated luminosity of 35.9 fb−1. The linearized variable AFB(1) is used to approximate the asymmetry. Candidate t t ¯ events decaying to a muon or electron and jets in final states with low and high Lorentz boosts are selected and reconstructed using a fit of the kinematic distributions of the decay products to those expected for t t ¯ final states. The values found for the parameters are AFB(1)=0.048−0.087+0.095(stat)−0.029+0.020(syst),μ̂t=−0.024−0.009+0.013(stat)−0.011+0.016(syst), and a limit is placed on the magnitude of | d̂ t| &lt; 0.03 at 95% confidence level. [Figure not available: see fulltext.

Measurement of b jet shapes in proton-proton collisions at root s=5.02 TeV

We present the first study of charged-hadron production associated with jets originating from b quarks in proton-proton collisions at a center-of-mass energy of 5.02 TeV. The data sample used in this study was collected with the CMS detector at the CERN LHC and corresponds to an integrated luminosity of 27.4 pb(-1). To characterize the jet substructure, the differential jet shapes, defined as the normalized transverse momentum distribution of charged hadrons as a function of angular distance from the jet axis, are measured for b jets. In addition to the jet shapes, the per-jet yields of charged particles associated with b jets are also quantified, again as a function of the angular distance with respect to the jet axis. Extracted jet shape and particle yield distributions for b jets are compared with results for inclusive jets, as well as with the predictions from the pythia and herwig++ event generators.Peer reviewe