Faculty of Public Accounting. Volume 10 No. 9 June 1992

Las nuevas tendencias en tecnologías blandas o administrativas introducen una buena dosis de cambio, oportunidad y pragmatismo. Nuestra disciplina contable parece no atinar hacia nuevos desarrollos que satisfaga estas necesidades y cada vez más está quedando en la puerta trasera del desarrollo. Otras áreas diferentes a la propiamente contable como los desarrollos en sistemas de información gerencial, avances informáticos en aplicaciones comerciales, nuevos conceptos de medición, evaluación y control producto de enfoques administrativos como la calidad total y gerencia de la velocidad, están motivando cambios estructurales a lo contable. La pasividad frente a estas situaciones motivadas talvez por una pésima interpretación del principio contable de la prudencia, debe ser revaluada en forma urgente en el seno de gremios profesionales y círculos académicos e investigativos. En Colombia la nueva constitución política abrió un horizonte completamente diferente a la disciplina contable. Ya no lo tradicional operativo del presupuesto oficial Sino nuevos conceptos como auditoría de gestión, vigilancia del medio ambiente, agresividad en la participación de la auditoría oficial frente a las necesidades del país. El nuevo auditor fiscal tiene un enfoque interdisciplinario, moderno pragmático. Las Facultades de Contaduría Pública del país están obligadas a mirar por la ventana del cambio y no el encerramiento actual bajo una tradición completamente obsoleta.PRESENTACION. ENFOQUE TOTAL DE CALIDAD FRENTE A LAS ESCUELAS ORGANIZACIONALES QUE LES PRECEDIERON PROPOSITO DE LAS FACULTADES DE CONTADURIA PUBLICA HISTORIA DE LA CONTADURIA PUBLICA DURANTE LA EPOCA DE ESTADO SOBERANO DE SANTANDER HASTA LA MISION KENMERER METODOLOGIA PARA LA ELABORACION DE NOTAS A LOS-ESTABOS:FINANCIEROS MANUACDE AUDITORIA DE MERCADEO PROPOSICION DEL FLUJO DE EFECTIVO COMO ESTADO FINANCIERO MANUAL DE PROCEDIMIENTOS DE CONTROL POSTERIOR PARA LA CONTRALORIA DEL DEPARTAMENTO DE SANTANDER ANALISIS Y EVALUACION DE LAS COOPERATIVAS DEL SUR DE SANTANDER FRENTE A LA INFLACION Y SUS EFECTOSThe new trends in soft or administrative technologies introduce a good dose of change, opportunity and pragmatism. Our accounting discipline seems to be missing new developments that meet these needs and is increasingly falling behind in development. Other areas different from the accounting itself, such as developments in management information systems, computer advances in commercial applications, new concepts of measurement, evaluation and control resulting from administrative approaches such as total quality and speed management, are motivating structural changes throughout accountant. Passivity in the face of these situations, perhaps motivated by a bad interpretation of the accounting principle of prudence, must be urgently reassessed within professional associations and academic and research circles. In Colombia, the new political constitution opened a completely different horizon for accounting discipline. No longer the traditional operating of the official budget, but new concepts such as management audit, environmental surveillance, aggressiveness in the participation of the official audit against the needs of the country. the new listener prosecutor has an interdisciplinary, modern pragmatic approach. The Public Accounting Faculties of the country are obliged to look through the window of change and not the current closure under a completely obsolete tradition

¿Debe considerarse una infección reciente por SARS-CoV-2 como un factor de riesgo o pronóstico de infarto de miocardio con elevación del segmento ST?

Antecedentes y Objetivo: Evaluar si una infección reciente por SARS-CoV-2 podría ser en sí misma un factor de riesgo o pronóstico para el infarto de miocardio con elevación del segmento ST (IAMCEST). Método: Realizamos un estudio observacional en pacientes no vacunados con IAMCEST confirmado por cateterismo cardíaco. Se identificó una infección por SARSCoV- 2 reciente o concurrente por la presencia de IgG en suero contra la proteína de la nucleocápside o una prueba de polymerase chain reaction positiva en hisopado nasofaríngeo. Los factores de riesgo cardiovascular basales, la gravedad del IAMCEST, los hallazgos principales del cateterismo y la aparición de eventos cardiovasculares adversos mayores (MACE) durante la hospitalización se compararon entre los subgrupos del estudio. Resultados: De un total de 89 pacientes reclutados, 14 (16%) tenían una infección reciente por SARS-CoV-2. Los pacientes con STEMI e infección reciente por SARS-CoV-2 tenían una frecuencia notablemente más baja de hipertensión arterial (21% vs. 55%; p = 0.03), así como una tendencia a tener menos comorbilidades. En cuanto a la presentación clínica, no hubo diferencias en la gravedad del IAMCEST. Además, los principales hallazgos durante el cateterismo cardíaco, incluida la carga aterosclerótica y el número de vasos afectados, así como la aparición de MACE durante el seguimiento, no fueron significativamente diferentes entre los grupos. Conclusiones: una infección reciente por SARS-CoV-2 parece facilitar el desencadenamiento de IAMCEST, ya que estos pacientes tienen menos factores de riesgo cardiovascular tradicionales que sus contrapartes no infectadas. Sin embargo, esto no parece afectar la presentación clínica o la evolución hospitalaria del IAMCEST

Usefulness of Easy-to-Use Risk Scoring Systems Rated in the Emergency Department to Predict Major Adverse Outcomes in Hospitalized COVID-19 Patients

Background: Several easy-to-use risk scoring systems have been built to identify patients at risk of developing complications associated with COVID-19. However, information about the ability of each score to early predict major adverse outcomes during hospitalization of severe COVID-19 patients is still scarce. Methods: Eight risk scoring systems were rated upon arrival at the Emergency Department, and the occurrence of thrombosis, need for mechanical ventilation, death, and a composite that included all major adverse outcomes were assessed during the hospital stay. The clinical performance of each risk scoring system was evaluated to predict each major outcome. Finally, the diagnostic characteristics of the risk scoring system that showed the best performance for each major outcome were obtained. Results: One hundred and fifty-seven adult patients (55 ± 12 years, 66% men) were assessed at admission to the Emergency Department and included in the study. A total of 96 patients (61%) had at least one major outcome during hospitalization; 32 had thrombosis (20%), 80 required mechanical ventilation (50%), and 52 eventually died (33%). Of all the scores, Obesity and Diabetes (based on a history of comorbid conditions) showed the best performance for predicting mechanical ventilation (area under the ROC curve (AUC), 0.96; positive likelihood ratio (LR+), 23.7), death (AUC, 0.86; LR+, 4.6), and the composite outcome (AUC, 0.89; LR+, 15.6). Meanwhile, the inflammation-based risk scoring system (including leukocyte count, albumin, and C-reactive protein levels) was the best at predicting thrombosis (AUC, 0.63; LR+, 2.0). Conclusions: Both the Obesity and Diabetes score and the inflammation-based risk scoring system appeared to be efficient enough to be integrated into the evaluation of COVID-19 patients upon arrival at the Emergency Department

Diagnostic Performance of Serum MicroRNAs for ST-Segment Elevation Myocardial Infarction in the Emergency Department

Prompt diagnosis of ST-segment elevation myocardial infarction (STEMI) is essential for initiating timely treatment. MicroRNAs have recently emerged as biomarkers in cardiovascular diseases. This study aimed to evaluate the discriminatory capacity of serum microRNAs in identifying an ischemic origin in patients presenting with chest discomfort to the Emergency Department. The study included 98 participants (78 with STEMI and 20 with nonischemic chest discomfort). Significant differences in the expression levels of miR-133b, miR-126, and miR-155 (but not miR-1, miR-208, and miR-208b) were observed between groups. miR-133b and miR-155 exhibited 97% and 93% sensitivity in identifying STEMI patients, respectively. miR-126 demonstrated a specificity of 90% in identifying STEMI patients. No significant associations were found between microRNAs and occurrence of major adverse cardiovascular events (MACE). However, patients with MACE had higher levels of interleukin (IL)-15, IL-21, IFN-γ-induced protein-10, and N-terminal pro B-type natriuretic peptide compared to non-MACE patients. Overall, there were significant associations among the expression levels of microRNAs. However, microRNAs did not demonstrate associations with either inflammatory markers or cardiovascular risk scores. This study highlights the potential of microRNAs, particularly miR-133b and miR-126, as diagnostic biomarkers for distinguishing patients with STEMI from those presenting with nonischemic chest discomfort to the Emergency Department

The prognostic importance of the angiotensin II/angiotensin-(1–7) ratio in patients with SARS-CoV-2 infection

Background: Information about angiotensin II (Ang II), angiotensin-converting enzyme 2 (ACE2), and Ang-(1–7) levels in patients with COVID-19 is scarce. Objective: To characterize the Ang II–ACE2–Ang-(1–7) axis in patients with SARS-CoV-2 infection to understand its role in pathogenesis and prognosis. Methods: Patients greater than 18 years diagnosed with COVID-19, based on clinical findings and positive RT-PCR test, who required hospitalization and treatment were included. We compared Ang II, aldosterone, Ang-(1–7), and Ang-(1–9) concentrations and ACE2 concentration and activity between COVID-19 patients and historic controls. We compared baseline demographics, laboratory results (enzyme, peptide, and inflammatory marker levels), and outcome (patients who survived versus those who died). Results: Serum from 74 patients [age: 58 (48–67.2) years; 68% men] with moderate (20%) or severe (80%) COVID-19 were analyzed. During 13 (10–21) days of hospitalization, 25 patients died from COVID-19 and 49 patients survived. Compared with controls, Ang II concentration was higher and Ang-(1–7) concentration was lower, despite significantly higher ACE2 activity in patients. Ang II concentration was higher and Ang-(1–7) concentration was lower in patients who died. The Ang II/Ang-(1–7) ratio was significantly higher in patients who died. In multivariate analysis, Ang II/Ang-(1–7) ratio greater than 3.45 (OR = 5.87) and lymphocyte count ⩽0.65 × 10 3 /µl (OR = 8.43) were independent predictors of mortality from COVID-19. Conclusion: In patients with severe SARS-CoV-2 infection, imbalance in the Ang II–ACE2–Ang-(1–7) axis may reflect deleterious effects of Ang II and may indicate a worse outcome

Compilación de Proyectos de Investigación desde el año 2003 al 2012

Listado de Proyectos de investigación de UPIICSA desde 2003 a 201