Perspectivas de innovación en gestión, educación ambiental para la adaptación y la mitigación

Esta publicación del libro-foro sobre ciudad y cambio climático responde al aporte de los diferentes profesionales de las entidades públicas y privadas que participaron en calidad de conferencistas, ponentes, panelistas y expositores y compartieron sus experiencias en la ciudad como una contribución al conocimiento de las comunidades acerca de la creciente importancia y consideración de la adaptación y mitigación. Se consideraron acciones de políticas públicas por parte de las administraciones públicas, los sectores económicos y la sociedad, grupos ecológicos y fundaciones ecológicas y de igual forma las acciones y grandes esfuerzos realizados por el Ministerio del Ambiente, el IDEAM, la CAR, la Secretaría de Ambiente, el Jardín Botánico, la Red RAUS y de los grupos de investigación de las universidades

Familial hypercholesterolaemia in children and adolescents from 48 countries: a cross-sectional study

Background: Approximately 450 000 children are born with familial hypercholesterolaemia worldwide every year, yet only 2·1% of adults with familial hypercholesterolaemia were diagnosed before age 18 years via current diagnostic approaches, which are derived from observations in adults. We aimed to characterise children and adolescents with heterozygous familial hypercholesterolaemia (HeFH) and understand current approaches to the identification and management of familial hypercholesterolaemia to inform future public health strategies. Methods: For this cross-sectional study, we assessed children and adolescents younger than 18 years with a clinical or genetic diagnosis of HeFH at the time of entry into the Familial Hypercholesterolaemia Studies Collaboration (FHSC) registry between Oct 1, 2015, and Jan 31, 2021. Data in the registry were collected from 55 regional or national registries in 48 countries. Diagnoses relying on self-reported history of familial hypercholesterolaemia and suspected secondary hypercholesterolaemia were excluded from the registry; people with untreated LDL cholesterol (LDL-C) of at least 13·0 mmol/L were excluded from this study. Data were assessed overall and by WHO region, World Bank country income status, age, diagnostic criteria, and index-case status. The main outcome of this study was to assess current identification and management of children and adolescents with familial hypercholesterolaemia. Findings: Of 63 093 individuals in the FHSC registry, 11 848 (18·8%) were children or adolescents younger than 18 years with HeFH and were included in this study; 5756 (50·2%) of 11 476 included individuals were female and 5720 (49·8%) were male. Sex data were missing for 372 (3·1%) of 11 848 individuals. Median age at registry entry was 9·6 years (IQR 5·8-13·2). 10 099 (89·9%) of 11 235 included individuals had a final genetically confirmed diagnosis of familial hypercholesterolaemia and 1136 (10·1%) had a clinical diagnosis. Genetically confirmed diagnosis data or clinical diagnosis data were missing for 613 (5·2%) of 11 848 individuals. Genetic diagnosis was more common in children and adolescents from high-income countries (9427 [92·4%] of 10 202) than in children and adolescents from non-high-income countries (199 [48·0%] of 415). 3414 (31·6%) of 10 804 children or adolescents were index cases. Familial-hypercholesterolaemia-related physical signs, cardiovascular risk factors, and cardiovascular disease were uncommon, but were more common in non-high-income countries. 7557 (72·4%) of 10 428 included children or adolescents were not taking lipid-lowering medication (LLM) and had a median LDL-C of 5·00 mmol/L (IQR 4·05-6·08). Compared with genetic diagnosis, the use of unadapted clinical criteria intended for use in adults and reliant on more extreme phenotypes could result in 50-75% of children and adolescents with familial hypercholesterolaemia not being identified. Interpretation: Clinical characteristics observed in adults with familial hypercholesterolaemia are uncommon in children and adolescents with familial hypercholesterolaemia, hence detection in this age group relies on measurement of LDL-C and genetic confirmation. Where genetic testing is unavailable, increased availability and use of LDL-C measurements in the first few years of life could help reduce the current gap between prevalence and detection, enabling increased use of combination LLM to reach recommended LDL-C targets early in life

Costo de capital: estudio de la incidencia de las variables determinantes del costo de capital y el consiguiente reflejo en los estados financieros de las Pymes del sector avícola de Bogotá, durante el período 2000-2005

The first stage of this study shows the importance that the concept of the capital use cost has from the financial point of view in any organization; then, there is a summary about the poultry-breeding sector and its importance in the Colombian economy as well as the population and the samples of the companies in this study. The second part shows the importance this financial tool has for the support of the necessary information for decision-making. The third one presents the analysis of the collected information, it makes an estimate of the capital cost from 1995- 2005 in Colombia and it determinates the importance that each studied variable has in the capital cost. Also in this stage, this article makes the calculus of the average capital cost adjusted for the selected companies and it shows the influence that this cost has in the financial states of the studied companies. Finally, the conclusions and attachments are presented.En la primera parte del estudio se denota la importancia que, desde el punto de vista financiero, tiene el concepto del costo del uso del capital en la situación de cualquier organización; luego se presenta una breve reseña del sector avícola y su importancia en la economía colombiana, como también, la población y la muestra de las empresas objeto de este estudio. En la segunda, se encuentra la importancia que tiene esta herramienta financiera para el apoyo de la información necesaria al tomar decisiones. En la tercera, se expone el análisis de la información obtenida, se realiza el cálculo del costo de capital para Colombia en el período 1995-2005 y se determina la importancia que cada variable estudiada tiene en dicho costo. En esta parte también se hace el cálculo del costo del capital promedio ponderado para las empresas seleccionadas y la incidencia que este costo tiene en los estados financieros de las empresas estudiadas. Por último, se presentan las conclusiones respectivas y los anexos correspondientes

Costo de Capital: Sector avícola periodo 2000 - 2007 (un caso práctico en Bogotá)

The question to be solved is: Which is the incident and influence of the determinant variables for the calculation of the capital cost and its study in the poultry sector of Bogotá, during the period 2000-2007? The methodology used was the following: the principal theoretical modals of the capital cost developed in Colombia and some definitions on the same one, as also the formulations are studied. is studied The poultry sector of the city of Bogota and explanations on why its chosen its beeing studied, the calculations of the different financial indicators of liquidity, indebtedness and profitability are developed, the cost of the capital use and also the cost of the average capital considered for the totality of the sample. Then the incidence is analyzed by each one of the factors affecting the capital cost, since they are: the tax of revenue, the rate of change, the duties and the rate of nominal interest, leaving without modification the variable to be studied, and it is determined which variables affect the financial statements. Finally, based on a strictly analysis conclussions and consecuencies obtained are exposed.La question à se poser est: Quelle est l´incidence et l´influence des variables déterminantes pour le calcul du coût du capital et leur étude dans le secteur avicole de Bogota pendant la période 2000-2007? La méthodologie employée a été la suivante: on étudie les principaux référents théoriques du coût du capital développés en Colombie et quelques définitions du même ; aussi, on a étudié les formulations pour son obtention. On étudie le secteur avicole de la ville de Bogota, et ici on explique le pourquoi de son choix, on réalise les calculs des différents marqueurs financiers de liquidité, de l´endettement et de la rentabilité ; le prix de l´utilisation du capital et aussi le prix du capital moyen pondéré pour la totalité de l´échantillon. Après, on analyse l´incidence de chacun des facteurs qui tombent dans le prix du capital, comme: l´impôt du revue, le taux d´échange, les impôts sur les produits importés et le taux d´intérêt nominal, en laissant sans modification la variable à étudier et on détermine laquelle d´entre ces variables est celle qui tombe le plus dans les états financiers? Finalement, on expose les conséquences obtenues à partir de l´analyse de différents chiffres observés.A questão a ser resolvida é: Qual é o impacto e a influência das variáveis determinantes para o cálculo do custo de capital e de seu estudo na indústria avícola de Bogotá, durante o período de 2000-2007? A metodologia utilizada foi a seguinte: estudamos as principais referências teóricas do custo do capital desenvolvido na Colômbia, e algumas definições sobre ele, bem como fórmulas para sua obtenção. Estudamos o setor avícola da cidade de Bogotá, e explica-se o porquê de sua eleição, os cálculos são feitos de vários indicadores financeiros de liquidez, endividamento e rentabilidade, custo de capital e também utilizar o custo médio ponderado de capital para toda a amostra. Depois analisa-se o impacto de cada um dos fatores que influenciam o custo de capital, tais como: imposto de renda, taxa de câmbio, tarifas e taxas de juro nominais, deixando inalterada a variável a ser estudada, e determinar qual dessas variáveis influencia mais significativa sobre as demonstrações financeiras? Finalmente, as consequências obtidas são expostas após analisar os diferentes resultados observados.La pregunta a resolver es: ¿Cuál es la incidencia e influencia de las variables determinantes para el cálculo del costo de capital y su estudio en el sector avícola de Bogotá, durante el periodo 2000- 2007? La metodología empleada fue la siguiente: se estudian los principales referentes teóricos del costo de capital desarrollados en Colombia y algunas definiciones sobre el mismo, como también las formulaciones para su obtención. Se estudia el sector avícola de la ciudad de Bogotá y se explica el porqué de su elección, se realizan los cálculos de los diferentes indicadores financieros de liquidez, endeudamiento y rentabilidad, el costo del uso de capital y también el costo de capital promedio ponderado para la totalidad de la muestra. Luego se analiza la incidencia de cada uno de los factores que inciden en el costo de capital, como son: el impuesto de renta, la tasa de cambio, los aranceles y la tasa de interés nominal, dejando sin modificación la variable a estudiar, y se determina cuál de estas variables es la que más incide en los estados financieros? Por último, se exponen las consecuencias obtenidas a raíz del análisis de las diferentes cifras observadas

Gestión de inventarios

En este Objeto Virtual de Aprendizaje cuyo temática son “Los inventarios” , usted encontrara primeramente las diferentes tipos de inventarios que una organización posee y la diferencia entre los mismos, luego se explican los dos métodos más comunes de control de los inventarios que son: PEPS y Método del promedio ponderado, en cada uno de estas explicaciones hay ejercicios con los cuales se pueden comprender la funcionalidad de los inventarios y se termina con dos pruebas de conocimientos y la bibliografía respectiva.https://ciencia.lasalle.edu.co/ova_administrativas_contables/1002/thumbnail.jp

La agroindustria: una visión desde la auditoría ambiental

El concepto de auditoría ambiental (aa) sirve para medir y evaluar las consecuencias e impactos que tiene el desarrollo de una actividad empresarial, bien sea agrícola, industrial o de servicios, sobre el entorno; de la misma manera,identifica, prevé e interpreta los efectos que origina sobre los recursos naturales el desarrollo de dicha actividad.Debido a que la agroindustria hace uso de recursos entregados por la agricultura, la actividad forestal y la pesca,transformándolos mediante el uso de métodos industriales, con base en procesos tecnológicos, que en muchas ocasiones llegan a impactar de manera negativa el entorno medioambiental, una aa se hace necesaria para medir y evaluar si las organizaciones cuentan con un adecuado sistema de gestión ambiental, de tal manera que cumpla con la normatividad sobre el medio ambiente; con el fin de buscar e implantar controles y correctivos adecuados, que mitiguen y eviten incurrir en pasivos ambientales.El objetivo general fue crear un sistema de información para el modelo de aa aplicado a la agroindustria, y el tipo de investigación es documental por cuanto recopila, analiza y apropia información sobre la normatividad contable, deauditoría y de ética, que se relaciona con el quehacer de un auditor ambiental; para esto, el Grupo creó una herramienta que le permite sistematizar cada una de las fases que debe abarcar una auditoría de este tipo; dicha herramienta,además, almacena y procesa la información obtenida, emitiendo informes sobre hallazgos por el no cumplimiento de la norma.Palabras clave: agroindustria, auditoría ambiental, impacto ambiental, medio ambiente

Discriminaciones socioculturales globales: entre el fútbol y la política

En mayo del año pasado, con motivo del torneo mundial de Rusia 2018, publicamos una obra colectiva denominada: “Política Global y Fútbol: El deporte como preocupación de las Ciencias Sociales” (https://www.clacso.org.ar/libreria-latinoamericana/libro_detalle.php? d_libro=1413&pageNum_rs_libros=1&totalRows_rs_libros=1334). Este libro enfoca el fútbol en la perspectiva de las Ciencias Sociales, en particular las Relaciones Internacionales. Gira en torno a la idea de que ese deporte dejó de tener una naturaleza estato-céntrica para adquirir ciudadanía global. Es así como se estudian tópicos tales como la geopolítica y economía del fútbol y su vinculación con los Estados, el problema de los nacionalismos ligados al deporte, la FIFA y los escándalos de corrupción, la diplomacia deportiva, la psicología del futbolista, entre otros. Ese primer libro pretendía brindar aristas del fútbol tomado como objeto social, poniendo al descubierto aspectos relevantes que el espectador de un partido no está acostumbrado a ver. Sin embargo, una vez que se publicó y que pasó Rusia 2018, caímos en la cuenta de que hacía falta otra obra que relacionara la política con ese deporte, sobre todo en términos de desigualdades. Nos motivó varios ejes que han sido constantes en la historia del fútbol, desgraciadamente no de carácter positivo, lejos de ello, y que sobresalieron en la última copa mundial. Nos referimos a capítulos oscuros como el machismo, la escasa presencia femenina, el racismo, la violencia en las canchas, y la inequidad entre países pobres y ricos y su incidencia en la capacidad futbolística. En este propósito subyacía a la vez un deseo analítico de presentar esas crudas realidades del lado oscuro de ese deporte, como propositivo: el fútbol bien manejado puede convertirse en un instrumento de desarrollo humano de personas y de sociedades. Así nació esta aventura: “Discriminaciones socioculturales globales: entre el fútbol y la política”. Una obra como esta es el resultado del esfuerzo conjunto de una serie de personas e instituciones. Sin lugar a duda, el aporte fundamental ha sido el de los autores y autoras, que han colaborado gratuitamente con este proyecto compartiendo el resultado de sus investigaciones. La Escuela de Relaciones Internacionales de la Universidad Nacional, Costa Rica, apoyó esta iniciativa. Finalmente, el Consejo Latinoamericano de Ciencias Sociales (CLACSO) asumió la tarea de brindar su sello editorial y de darle amplia difusión a nivel regional. Este trabajo se inscribe en el proyecto de investigación: 074-13 “El fenómeno de la integración regional en Relaciones Internacionales: una contribución teórica a la disciplina a partir de la crítica a la colonialidad del poder y el cosmopolitismo”, de la Escuela de Relaciones Internacionales y de la Vicerrectoría de investigación de la Universidad Nacional, Costa Rica.In May last year, on the occasion of the Russia 2018 World Cup, we published a collective work entitled: "Global Politics and Football: Sport as a Social Science Concern" (https://www.clacso.org.ar/libreria- atinoamericana/libro_detalle.php?id_libro=141313&pageNum_rs_libros=1&totalRows_rs_libros=1334). This book approaches soccer in the perspective of the Social Sciences, in particular International Relations. International Relations in particular. It revolves around the idea that this sport is no longer of a sport ceased to have a state-centric nature in order to acquire global citizenship. Thus, topics such as the geopolitics and economics of soccer and its link with the States, the problem of nationalisms linked to sport, the nationalism linked to sport, FIFA and corruption scandals, sports diplomacy, the psychology of sport, and the diplomacy, the psychology of the soccer player, among others. This first book was intended to provide an overview of soccer as a social object, uncovering relevant aspects social object, revealing relevant aspects that the spectator of a match is not used to seeing. match spectators are not used to seeing. However, once it was published and Russia 2018 was over, we realized that another work was needed. that there was a need for another work that related politics to this sport, especially in terms of inequality sport, especially in terms of inequalities. We were motivated by several axes that have been constant in the history of soccer, unfortunately not of a positive nature, far from it, and that positive character, far from it, and which stood out in the last World Cup. We refer to dark chapters such as male chauvinism, the scarce presence of women, racism, violence on the fields, and the inequality between rich and poor countries and its impact on rich and poor countries and their impact on soccer ability. Underlying this purpose was both an analytical desire to present these stark realities of the dark side of soccer. the crude realities of the dark side of the sport, as well as a proposition: football, well managed well managed soccer can become an instrument for the human development of people and societies. development of people and societies. Thus was born this adventure: "Global sociocultural discriminations: between football and soccer and politics" was born. A work like this is the result of the joint effort of a series of people and institutions. people and institutions. Undoubtedly, the fundamental contribution has been that of the authors, both men and women. the authors, who have collaborated freely with this project by sharing the results of their research. project by sharing the results of their research. The School of The School of International Relations of the Universidad Nacional, Costa Rica, supported this initiative. this initiative. Finally, the Latin American Council of Social Sciences (CLACSO) assumed the task of providing its editorial imprint and disseminating it widely at the regional level dissemination at the regional level. This work is part of research project 074-13 "The Phenomenon of Regional Integration in International Relations: a theoretical contribution to the discipline from the perspective of the theoretical contribution to the discipline based on the critique of the coloniality of power and cosmopolitanism", of the School of International Relations and the Vice-Rectory of Research of the Universidad Nacional, Costa Rica.Escuela de Relaciones Internacionale

NEOTROPICAL CARNIVORES: a data set on carnivore distribution in the Neotropics

Mammalian carnivores are considered a key group in maintaining ecological health and can indicate potential ecological integrity in landscapes where they occur. Carnivores also hold high conservation value and their habitat requirements can guide management and conservation plans. The order Carnivora has 84 species from 8 families in the Neotropical region: Canidae; Felidae; Mephitidae; Mustelidae; Otariidae; Phocidae; Procyonidae; and Ursidae. Herein, we include published and unpublished data on native terrestrial Neotropical carnivores (Canidae; Felidae; Mephitidae; Mustelidae; Procyonidae; and Ursidae). NEOTROPICAL CARNIVORES is a publicly available data set that includes 99,605 data entries from 35,511 unique georeferenced coordinates. Detection/non-detection and quantitative data were obtained from 1818 to 2018 by researchers, governmental agencies, non-governmental organizations, and private consultants. Data were collected using several methods including camera trapping, museum collections, roadkill, line transect, and opportunistic records. Literature (peer-reviewed and grey literature) from Portuguese, Spanish and English were incorporated in this compilation. Most of the data set consists of detection data entries (n = 79,343; 79.7%) but also includes non-detection data (n = 20,262; 20.3%). Of those, 43.3% also include count data (n = 43,151). The information available in NEOTROPICAL CARNIVORES will contribute to macroecological, ecological, and conservation questions in multiple spatio-temporal perspectives. As carnivores play key roles in trophic interactions, a better understanding of their distribution and habitat requirements are essential to establish conservation management plans and safeguard the future ecological health of Neotropical ecosystems. Our data paper, combined with other large-scale data sets, has great potential to clarify species distribution and related ecological processes within the Neotropics. There are no copyright restrictions and no restriction for using data from this data paper, as long as the data paper is cited as the source of the information used. We also request that users inform us of how they intend to use the data

Brazilian Flora 2020: Leveraging the power of a collaborative scientific network

International audienceThe shortage of reliable primary taxonomic data limits the description of biological taxa and the understanding of biodiversity patterns and processes, complicating biogeographical, ecological, and evolutionary studies. This deficit creates a significant taxonomic impediment to biodiversity research and conservation planning. The taxonomic impediment and the biodiversity crisis are widely recognized, highlighting the urgent need for reliable taxonomic data. Over the past decade, numerous countries worldwide have devoted considerable effort to Target 1 of the Global Strategy for Plant Conservation (GSPC), which called for the preparation of a working list of all known plant species by 2010 and an online world Flora by 2020. Brazil is a megadiverse country, home to more of the world's known plant species than any other country. Despite that, Flora Brasiliensis, concluded in 1906, was the last comprehensive treatment of the Brazilian flora. The lack of accurate estimates of the number of species of algae, fungi, and plants occurring in Brazil contributes to the prevailing taxonomic impediment and delays progress towards the GSPC targets. Over the past 12 years, a legion of taxonomists motivated to meet Target 1 of the GSPC, worked together to gather and integrate knowledge on the algal, plant, and fungal diversity of Brazil. Overall, a team of about 980 taxonomists joined efforts in a highly collaborative project that used cybertaxonomy to prepare an updated Flora of Brazil, showing the power of scientific collaboration to reach ambitious goals. This paper presents an overview of the Brazilian Flora 2020 and provides taxonomic and spatial updates on the algae, fungi, and plants found in one of the world's most biodiverse countries. We further identify collection gaps and summarize future goals that extend beyond 2020. Our results show that Brazil is home to 46,975 native species of algae, fungi, and plants, of which 19,669 are endemic to the country. The data compiled to date suggests that the Atlantic Rainforest might be the most diverse Brazilian domain for all plant groups except gymnosperms, which are most diverse in the Amazon. However, scientific knowledge of Brazilian diversity is still unequally distributed, with the Atlantic Rainforest and the Cerrado being the most intensively sampled and studied biomes in the country. In times of “scientific reductionism”, with botanical and mycological sciences suffering pervasive depreciation in recent decades, the first online Flora of Brazil 2020 significantly enhanced the quality and quantity of taxonomic data available for algae, fungi, and plants from Brazil. This project also made all the information freely available online, providing a firm foundation for future research and for the management, conservation, and sustainable use of the Brazilian funga and flora