Trinta anos de aplicação das Normas Internacionais de Relatórios Financeiros no Uruguai: impacto e implicações

Since the last third of the 20th century, the global accounting profession has been regulated by different organizations that have worked on the definition and elaboration of standards that facilitate the provision of high quality and comparable financial information, essentially in aspects of recognition, measurement and exposition. This process has also occurred in Uruguay, both through the issuance of professional standards issued by the Uruguayan College of Accountants, Economists and Administrators, as well as through the issuance of legal standards. Thus, various laws, decrees and pronouncements have appeared, among others, that have promoted the application of accounting standards approved by international organizations. After a description of the standards issued by the different issuing agencies, an analysis is made of the evolution of accounting standards in Uruguay with six historical periods with their own characteristics. And it concludes with two field work that covers aspects such: (i) as the impact of the application of international standards for the first time, (ii) as the level of knowledge of the standards by professionals, and (iii) the level of compliance with the university training received. The main results obtained are: that it cannot be said that there is an absence of standards, that there is a certain degree of ignorance of accounting regulations, especially International Public Sector Accounting Standards (IPSAS), that there is disagreement with the training received during the undergraduate degree, which leads to the need of updating activities and that the qual-ity of accounting information has been improved and 72% of professionals understand that the cost-benefit ratio is positive.Desde el último tercio del siglo XX, la profesión contable global es regulada por distintas organizaciones que han trabajado en la definición y elaboración de normas que faciliten el suministro de información financiera de alta calidad y que sean comparables, esencialmente, en aspectos de reconocimiento, medición y exposición. Este proceso también se ha dado en Uruguay, tanto a través de la emisión de normas profesionales dictadas por el Colegio de Contadores, Economistas y Administradores del Uruguay (CCEAU), como por la emisión de normas legales. Así, han ido apareciendo diversas leyes, decretos y pronunciamientos, entre otros, que han impulsado la aplicación de normas contables aprobadas por los organismos internacionales. En la presente investigación, tras realizar una descripción de las normas emitidas por los distintos organismos emisores, se hace un análisis de la evolución de las normas contables en Uruguay en seis períodos históricos con características propias. Además, se concluye con dos trabajos de campo que abarcan aspectos como (i) el impacto de la aplicación por primera vez de las normas internacionales, (ii) el nivel de conocimiento de las normas por parte de los profesionales y (iii) el nivel de conformidad con la formación universitaria recibida. Los principales resultados obtenidos fueron los siguientes: no se puede afirmar haya ausencia de normas; se constata cierto grado de desconocimiento de la normativa contable, especialmente de las Normas Internacionales de Contabilidad para el Sector Público (NICSP); se observa disconformidad con la formación recibida durante la carrera de grado, lo que lleva a la necesidad de actividades de actualización; se ha mejorado la calidad de la información contable; y un 72% de los profesionales entiende que la relación costo-beneficio es positiva. Desde o último terço do século XX, a profissão contábil global tem sido regulamentada por diferentes organizações que trabalharam na definição e elaboração de normas que facilitem o fornecimento de informação financeira comparável e de alta qualidade, essencialmente nos aspectos de reconhecimento, mensuração e exposição. Esse processo também ocorreu no Uruguai, tanto por meio da emissão de normas profissionais emitidas pelo Colégio Uruguaio de Contadores, Economistas e Administradores, como por meio da emissão de normas legais. Assim, surgiram diversas leis, decretos e pronunciamentos, entre outros, que promoveram a aplicação de normas contábeis aprovadas por organismos internacionais. Após a descri-ção das normas emitidas pelos diferentes órgãos emissores, é feita uma análise da evolução das normas contábeis no Uruguai com seis períodos históricos com características próprias. E conclui com dois trabalhos de campo que abordam aspectos como: (i) o impacto da aplicação das normas internacionais pela primeira vez, (ii) o nível de conhecimento das normas pelos profissionais e (iii) o nível de cumprimento da formação universitária recebida. Os principais resultados obtidos são: que não se pode afirmar que exista uma falta de normatização, que exista um certo grau de desconhecimento das normas contábeis, especialmente do Normas Internacionais de Contabilidade para o Setor Público (NICSP), que haja desacordo com a forma-ção recebida durante a graduação, o que leva a a necessidade de atualização das atividades e que a qualidade da informação contábil melhorou e 72% dos profissionais entendem que a relação custo-benefício é positiva

Nuevas herramientas tecnológicas en la educación superior

Education is one of the human intellectual activities that has been most affected by technological changes throughout history. From the dissemination of writing, educators have been incorporating permanently the different tools that have emerged, adding value to the educational process with the aim of disseminating knowledge. Who needs virtual education? Perhaps what we first happen to answer, goes through one of these two reasons: numerosity or geography. Most of the current university students have been born with the digital era, leading some authors to differentiate "digital natives" from "digital emigrants". The face-to-face teacher assumes the function of design, planning, application and evaluation, this omnipresence of the teacher who owns the knowledge, changes in the virtual teaching, giving way to the collaborative work of a teaching team, where new roles appear to be assumed. To carry out an analysis that interrelates the different variables in a way that allows defining the structural and conjunctural aspects for the development of an educational model at a distance, we will use the SWOT scheme. The ITCE offer almost infinite possibilities for its application in Higher Education. Key technologies are outlined, considered as extremely important for higher education institutions during the next year, within two or three years and within four or five. For each of them, we will present a description, its relevance for education, examples of its use and additional information for those who want to know more about this technology.La educación, es una de las actividades intelectuales humanas, que más se ha visto afectada con los cambios tecnológicos a través de la historia. A partir de la difusión de la escritura, los educadores han ido incorporando permanentemente las distintas herramientas que han surgido, agregando valor al proceso educativo con el objetivo de diseminar el conocimiento. ¿Quién necesita la educación virtual? Quizás lo que primero se nos ocurra responder, pasa por una de estas dos razones: numerosidad o geografía. La mayoría de los estudiantes universitarios actuales han nacido con la era digital, llevando a algunos autores a diferenciar a los “nativos digitales” de los “emigrantes digitales”. El docente presencial asume la función de diseño, planificación, aplicación y evaluación, esta omnipresencia del profesor dueño del saber, cambia en la enseñanza virtual, dejando paso al trabajo colaborativo de un equipo docente, donde aparecen nuevos roles a ser asumidos. Para realizar un análisis que interrelacione las distintas variables de modo que permita definir los aspectos estructurales y coyunturales para el desarrollo de un modelo educativo a distancia, utilizaremos el esquema FODA. Las TICE ofrecen casi infinitas posibilidades para su aplicación en la Educación Superior. Se perfilan tecnologías clave, consideradas como sumamente importantes para las instituciones de educación superior durante el próximo año, dentro de dos o tres años y dentro de cuatro o cinco. Para cada una de ellas, presentaremos una descripción, su relevancia para la educación, ejemplos de su uso e información adicional para aquellos que quieran saber más sobre dicha tecnología

Agri-food 4.0: A survey of the supply chains and technologies for the future agriculture

[EN] The term "Agri-Food 4.0" is an analogy to the term Industry 4.0; coming from the concept "agriculture 4.0". Since the origins of the industrial revolution, where the steam engines started the concept of Industry 1.0 and later the use of electricity upgraded the concept to Industry 2.0, the use of technologies generated a milestone in the industry revolution by addressing the Industry 3.0 concept. Hence, Industry 4.0, it is about including and integrating the latest developments based on digital technologies as well as the interoperability process across them. This allows enterprises to transmit real-time information in terms behaviour and performance. Therefore, the challenge is to maintain these complex networked structures efficiently linked and organised within the use of such technologies, especially to identify and satisfy supply chain stakeholders dynamic requirements. In this context, the agriculture domain is not an exception although it possesses some specialities depending from the domain. In fact, all agricultural machinery incorporates electronic controls and has entered to the digital age, enhancing their current performance. In addition, electronics, using sensors and drones, support the data collection of several agriculture key aspects, such as weather, geographical spatialization, animals and crops behaviours, as well as the entire farm life cycle. However, the use of the right methods and methodologies for enhancing agriculture supply chains performance is still a challenge, thus the concept of Industry 4.0 has evolved and adapted to agriculture 4.0 in order analyse the behaviours and performance in this specific domain. Thus, the question mark on how agriculture 4.0 support a better supply chain decision-making process, or how can help to save time to farmer to make effective decision based on objective data, remains open. Therefore, in this survey, a review of more than hundred papers on new technologies and the new available supply chains methods are analysed and contrasted to understand the future paths of the Agri-Food domain.Authors of this publication acknowledge the contribution of the Project 691249, RUC-APS "Enhancing and implementing Knowledge based ICT solutions within high Risk and Uncertain Conditions for Agriculture Production Systems" (www.ruc-aps.eu), funded by the European Union under their funding scheme H2020-MSCARISE-2015.Lezoche, M.; Hernández, JE.; Alemany Díaz, MDM.; Panetto, H.; Kacprzyk, J. (2020). Agri-food 4.0: A survey of the supply chains and technologies for the future agriculture. Computers in Industry. 117:1-15. https://doi.org/10.1016/j.compind.2020.103187S115117Ahumada, O., & Villalobos, J. R. (2009). Application of planning models in the agri-food supply chain: A review. 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Resistência bacteriana e mortalidade em um centro de terapia intensiva

The goal was to identify risk factors for healthcare-associated infections by resistant microorganisms and patient mortality in an Intensive Care Unit. A prospective and descriptive epidemiological research was conducted from 2005 till 2008, involving 2300 patients. Descriptive statistics, bivariate and multivariate logistic regression analysis were used. In bivariate analysis, infection caused by resistant microorganism was significantly associated to patients with community-acquired infection (p=0.03; OR=1.79) and colonization by resistant microorganism (pSe objetivó identificar factores de riesgo para el desarrollo de infecciones relacionadas al cuidar en salud, por microorganismos resistentes, y también investigar su relación con la mortalidad de los pacientes en un centro de terapia intensiva. Se trata de un estudio epidemiológico prospectivo realizado entre 2005 y 2008, envolviendo 2.300 pacientes. Se utilizó la estadística descriptiva y el análisis de regresión logístico bivariado y multivariado. En el análisis bivariado, la infección por microorganismos resistentes estuvo significativamente asociada a pacientes con infección comunitaria (p=0,03; OR=1,79) y a la colonización por microorganismo resistente (pObjetivou-se identificar fatores de risco para o desenvolvimento de infecções, relacionadas ao cuidar em saúde, por microrganismos resistentes e a mortalidade dos pacientes em um centro de terapia intensiva. Trata-se de estudo epidemiológico prospectivo, realizado entre 2005 e 2008, envolvendo 2.300 pacientes. Utilizou-se estatística descritiva, análise de regressão logística bivariada e multivariada. Na análise bivariada, a infecção por microrganismo resistente esteve significativamente associada a pacientes com infecção comunitária (p=0,03; OR=1,79) e colonização por microrganismo resistente (

La agenda ambiental de los sistemas de integración: una mirada desde la ecología política

Este capítulo analiza las agendas ambientales de América Latina y el Caribe, así como los diferentes sistemas de integración regional. Mediante el análisis de cada una de las agendas, se descubre la omisión de una diversidad de actores y de afectados que padecen por la degradación ambiental en el subcontinente. Se recogen evidencias que enseñan un sistema de representación, democratización y politización que excluye los discursos sociales y alternativos de valoración ambiental (visiones culturales, comunitarias, éticas y ecosistémicas). Las agendas ambientales tienen en común la falta de atención a conflictos ecológicos distributivos que suceden en sus propias regiones, y que no se movilizan recursos en proyectos integrales que resuelvan, de manera multidimensional e interrelacionada, la recuperación de los ciclos ecológicos. Los proyectos que se impulsan desde las diferentes agendas parecen dar prioridad a una visión económica y atienden secciones de las problemáticas y no un todo, tal como funciona el medio ambiente.ITESO, A.C

ALGUNAS REFLEXIONES SOBRE LA ACREDITACION

Universities and professional associations should work to achieve the goals set in the mission of AIC:"Achieving comprehensive improvement and training of accountants of the Americas, to achieve a strong and coherent profession, to fulfill its responsibility to society in a frank exchange and fraternal coexistence."In seeking to meet this need arise various models of professional accreditation, and bodies responsible for implementing them.American countries must achieve coordination and exchange of experiences to carry out a project on Accreditation. This project is linked to the creation and maintenance of a Continuing Education Program. Each country must work to achieve their own and joint objectives at the same time. To get to that point the harmonization of plans previously required greater study, establishing a basic framework, which in turn allows maintaining the autonomy of each university. Precisely because of the diversity of existing plans and titles on the continent it becomes necessary concomitantly Accreditation of higher education institutions to ensure quality requirements previously established at regional level. It becomes evident how the Accreditation of Institutions, Continuous Education and Professional Accreditation are linked, all having the same aim: to guarantee the provision of high-quality services, providing transparency and security. This will undoubtedly require a previous harmony and convergence, in a process that may take a while, and that is why it is necessary to START!!!Las Universidades y Asociaciones Profesionales deben trabajar para alcanzar los objetivos establecidos en la misión de AIC:“Lograr la superación y formación profesional integral de los contadores de las Américas, para alcanzar una profesión fuerte y coherente, que cumpla con su responsabilidad ante la sociedad dentro de un sincero intercambio y fraternal convivencia.”En la búsqueda de satisfacer esta necesidad se plantean diversos Modelos de Acreditación Profesional, y los organismos responsables de implementarlos.Los países de América deben lograr coordinación, e intercambio de experiencias para llevar adelante un Proyecto de Acreditación. Este proyecto está ligado a la creación y mantenimiento de un Programa de Educación Continua. Cada país debe trabajar para lograr sus objetivos propios y de conjunto al mismo tiempo.Para llegar a ese punto se requiere previamente la armonización de los planes de estudio superiores, estableciendo un marco conceptual básico, el que permita a su vez mantener la autonomía de cada universidad. Justamente por la diversidad de planes y títulos existentes en el continente se hace necesaria, concomitantemente, la Acreditación de Instituciones de formación superior, para garantizar requisitos de calidad previamente establecidos a nivel regional.Queda así de manifiesto como se concatenan los temas de Acreditación de Instituciones, Educación Continuada, y Acreditación Profesional, teniendo todos un mismo fin, garantizar la prestación de servicios de alta calidad, brindando transparencia y seguridad. Indudablemente esto requerirá una armonización y convergencia previa, en un proceso que puede llevar cierto tiempo, por lo cual se hace necesario EMPEZAR!!

Toxoplasma gondii Infection and Threatened Abortion in Women from Northern Peru

Introduction. Toxoplasma gondii infection can cause important complications during pregnancy. Threatened abortion may be a late indicator for infection in settings with high prevalence of toxoplasmosis. We aimed to determine the association between T. gondii infection and threatened abortion in women from northern Peru. Methods. We conducted a secondary analysis of a cross-sectional study in pregnant women from a hospital and a rural community in Lambayeque, Peru. Exposure variable was serological diagnosis of toxoplasmosis, defined as the demonstration of either IgM or IgG antibodies against T. gondii. Outcome variable was threatened abortion, defined as the diagnosis of bloody vaginal discharge or bleeding during the first half of pregnancy. Prevalence ratios were estimated in simple and multiple regression analyses. Results. Of 218 pregnant women, 35.8% presented positive serology for T. gondii and 14.7% had threatened abortion in their current pregnancy. Pregnant women with positive T. gondii infection had 2.45-fold higher frequency of threatened abortion (PR: 2.45, 95% CI: 1.15-5.21). In addition, the frequency of threatened abortion decreased by 9% for each additional year of age (PR: 0.91, 95% CI: 0.86-0.97). A previous history of threatened abortion also showed a higher frequency of threatened abortion (PR: 5.22, 95% CI: 2.45-11.12). Conclusions. T. gondii infection is associated with threatened abortion. An early age of pregnancy and a previous history of abortion are also associated with this condition

An Unsaturated Four-Coordinate Dimethyl Dimolybdenum Complex with a Molybdenum–Molybdenum Quadruple Bond

We describe the synthesis and the molecular and electronic structures of the complex [Mo2Me2{μ‐HC(NDipp)2}2] (2; Dipp=2,6‐iPr2C6H3), which contains a dimetallic core with an Mo–Mo quadruple bond and features uncommon four‐coordinate geometry and has a fourteen‐electron count for each molybdenum atom. The coordination polyhedron approaches a square pyramid, with one of the molybdenum atoms nearly co‐planar with the basal square plane, in which the trans coordination position with respect to the Mo−Me bond is vacant. The other three sites are occupied by two trans nitrogen atoms of different amidinate ligands and the methyl group. The second Mo atom occupies the apex of the pyramid and forms an Mo–Mo bond of length 2.080(1) Å, consistent with a quadruple bond. Compound 2 reacts with tetrahydrofuran (THF) and trimethylphosphine to yield the mono‐adducts [Mo2Me(μ‐Me){μ‐HC(NDipp)2}2(L)] (3⋅THF and 3⋅PMe3, respectively) with one terminal and one bridging methyl group. In contrast, 4‐dimethylaminopyridine (dmap) forms the bis‐adduct [Mo2Me2{μ‐HC(NDipp)2}2(dmap)2] (4), with terminally coordinated methyl groups. Hydrogenolysis of complex 2 leads to the bis(hydride) [Mo2H2{μ‐HC(NDipp)2}2(thf)2] (5⋅THF) with elimination of CH4. Computational, kinetic, and mechanistic studies, which included the use of D2 and of complex 2 labelled with 13C (99 %) at the Mo–CH3 sites, supported the intermediacy of a methyl‐hydride reactive species. A computational DFT analysis of the terminal and bridging coordination of the methyl groups to the Mo≣Mo core is also reported.Ministerio de Ciencia e Innovación CTQ2010-15833, CTQ2013-42501-P, CTQ2014-52769-C3-3-R, CTQ2015-64579-C3-1-P, Consolider-Ingenio 2010 CSD2007-00006Junta de Andalucía FQM-119, P09-FQM-5117Ministerio de Educación AP-4193Ministerio de Ciencia e Innovación BES-2011-04764

Advanced hydrogels for treatment of diabetes

Diabetes mellitus is a chronic disease characterized by high levels of glucose in the blood, which leads to metabolic disorders with severe consequences. Today, there is no cure for diabetes. The current management for diabetes and derived medical conditions, such as hyperglycemia, cardiovascular diseases or diabetic foot ulcer, includes life style changes and hypoglycemia based therapy, which do not fully restore euglycemia or the functionality of damaged tissues in patients. This encourages scientists to work outside their boundaries to develop routes that can potentially tackle such metabolic disorders. In this regard, acellular and cellular approaches have represented an alternative for diabetics, although such treatments still face shortcomings related to limited effectiveness and immunogenicity. The advent of biomaterials has brought significant improvements for such approaches, and three-dimensional extracellular matrix analogous, such as hydrogels, have played a key role in this regard. Advanced hydrogels are being developed to monitor high blood glucose levels and release insulin, as well as serve as a therapeutic technology. Herein, the state of the art in advanced hydrogels for improving treatment of diabetes, from laboratory technology to commercial products approved by drug safety regulatory authorities, will be concisely summarized and discussed. [Abstract copyright: This article is protected by copyright. All rights reserved.