Valoración aplicada para la compra – venta de pymes localizadas en el Barrio Toberín de Bogotá D.C.

El siguiente trabajo tiene como objetivo realizar un análisis de los métodos de valoración empresarial usados frecuentemente por la banca de inversión al momento de realizar operaciones de compra, venta, fusión y adquisición de empresas. Esto para determinar los métodos que se ajusten de manera más adecuada a la valoración de pymes, siendo estas el objeto de estudio. Posteriormente, se determinan las empresas que se tendrán en cuenta para el estudio a través de un muestreo por conveniencia y se colocan en práctica los métodos escogidos previamente para realizar la valoración de las empresas seleccionadas. Allí se tiene en cuenta la existencia de una diferencia entre valor y precio, y que estos dependerán de la perspectiva de quien evalúe a la empresa, puesto que, el valor reflejara la máxima disposición a pagar por el comprador y la mínima disposición a aceptar por parte del vendedor. Aquí se realiza una comparación entre los modelos, que permite seleccionar uno de los valores según sea su conveniencia. Por último, como método didáctico y educativo, se realiza una cartilla explicativa que le permitirá a empresarios y público interesado en materia de valoración empresarial a comprender el proceso de cómo debe ser realizada adecuadamente la valoración financiera de empresas

Importância dos vírus nas exacerbações da Doença Pulmonar Obstrutiva Crônica (DPOC). Poderia mudar seu comportamento durante a pandemia de SARS-COV-2 (COVID-19)?

The SARS-COV-2 pandemic has raised many questions about the behavior of chronic diseases. Although it is known that patients with significant comorbidities have a higher risk of complications, the behavior of diseases, such as chronic obstructive pulmonary disease (COPD), during the period of the COVID-19 pandemic and quarantine is not known. In this article, a literature review was carried out on the main theoretical aspects to understand the possible interactions between SARS-COV-2 infection and patients with respiratory pathology such as COPD. The main aspects of viral infections and their pathophysiology in the exacerbation of the disease, their inflammatory mechanisms, and the conditions that can increase the risk of infection and severity during the COVID-19 pandemic were reviewed. In addition, aspects related to quarantine and its possible influence on the exacerbation of the disease were explored. Finally, the economic aspects related to the exacerbation and its management associated with the pandemic were explored.La pandemia por SARS-COV-2 ha generado muchos interrogantes sobre el comportamiento de enfermedades crónicas. Si bien se conoce que los pacientes con comorbilidades importantes tienen un mayor riesgo de complicaciones, no se conoce el comportamiento de enfermedades, como la enfermedad pulmonar obstructiva crónica (EPOC), en el período de pandemia y cuarentena por covid-19. En este artículo, se realizó una revisión de la literatura sobre los principales aspectos teóricos para entender las posibles interacciones entre la infección por SARS-COV-2 y pacientes con patología respiratoria como la EPOC. Se revisaron los principales aspectos de las infecciones virales y su fisiopatología en la exacerbación de la enfermedad, sus mecanismos inflamatorios, y las condiciones que pueden aumentar el riesgo de infección y gravedad durante la pandemia por covid-19. Además, se exploraron los aspectos relacionados a la cuarentena y su posible influencia sobre la exacerbación de la enfermedad. Finalmente, se exploraron los aspectos económicos relacionados con la exacerbación y su manejo asociado a la pandemia.A pandemia de SARS-COV-2 tem gerado muitos questionamentos sobre o comportamento das doenças crônicas. Embora se saiba que pacientes com comorbidades significativas apresentam risco aumentado de complicações, o comportamento de doenças como a doença pulmonar obstrutiva crônica (DPOC) não é conhecido. No período de pandemia e quarentena por COVID-19. Neste artigo, foi realizada uma revisão da literatura sobre os principais aspectos teóricos para compreender as possíveis interações entre a infecção por SARS-COV-2 e pacientes com patologia respiratória, como DPOC. Foram revisados os principais aspectos das infecções virais e sua fisiopatologia na exacerbação da doença, seus mecanismos inflamatórios e as condições que podem aumentar o risco de infecção e gravidade durante a pandemia COVID-19. Além disso, foram explorados aspectos relacionados à quarentena e sua possível influência na exacerbação da doença. Por fim, foram explorados os aspectos econômicos relacionados à exacerbação e sua gestão associada à pandemia

La ganadería ante escenarios complejos.

La calidad de las contribuciones, producto de la pluma de especialistas en los temas tratados, el presente es un libro que esperamos, basándonos en la importancia de los temas tratados, sea de utilidad y abone a la reflexión de los estudiosos de la ganadería mexicana y, por supuesto, en beneficio de las familias ganaderas y de los consumidores de sus productos.este libro refleja en muchos sentidos la situación de la ganadería mexicana, a la que se le están demandando mayor producción y productividad, que los procesos productivos tengan la menor huella ecológicposible, que los alimentos sean inocuos, que se abatan costos de producción y, cada vez aumentan las presiones de diversos grupos para, que se incluyan los protocolos de bienestar animal, solamente por citar algunos de los retos que tiene. Algunas de estas demandas son complementarias, otras se contraponen, lo que hace valiosos a los estudios que desde las ciencias sociales se realizan y, desde diversas ópticas, se hagan propuestas de política pública balanceadas que consideren lo mejor de cada enfoque, pero sin desechar por completo los antagónicos.Universidad Autónoma Chaping

Una mirada prospectiva de la industria Risaraldense camino a la industria 4.0 : plan tecnológico 2020–2030 Centro de Diseño e Innovación Tecnológico Industrial

Se presenta el plan tecnológico del Centro de Diseño e Innovación Tecnológico Industrial del SENA para la vigencia 2002 - 2030. Comprende el análisis y diagnóstico de la industria risaraldense, sus necesidades y tendencias, con enfoque a la industria 4.0. Se provee información para: identificar tecnologías y ocupaciones emergentes que permitan anticipar la definición de perfiles de instructores, determinar requerimientos de modernización de infraestructura física y tecnológica del Centro de formación, actualizar, crear o eliminar programas de formación, establecer el tipo de formación, servicios tecnológicos e innovación que el centro de formación ofrecerá en un horizonte de 10 años e identificar los proyectos y actores estratégicos para el centro de formación.The technological plan of the SENA Industrial Technological Design and Innovation Center for the period 2002-2030 is presented. It includes the analysis and diagnosis of the Risaralda industry, its needs and trends, with a focus on industry 4.0. Information is provided to: identify emerging technologies and occupations that allow anticipating the definition of instructor profiles, determine modernization requirements of the physical and technological infrastructure of the Training Center, update, create or eliminate training programs, establish the type of training, services technology and innovation that the training center will offer over a 10-year horizon and identify projects and strategic actors for the training center.Fase I: análisis y diagnóstico estratégico -- Análisis externo del centro de formación -- Análisis interno del centro de formación -- Seguimiento al plan tecnológico inmediatamente anterior -- Cruce DOFA -- Vigilancia científico -tecnológica y competitiva especialidad energía eléctrica -- Vigilancia científico -tecnológica y competitiva especialidad electrónica y automatización -- Vigilancia científico -tecnológica y competitiva especialidad Mecánica Industrial -- Vigilancia científico -tecnológica y competitiva especialidad Informática, diseño y desarrollo de software -- Vigilancia científico -tecnológica y competitiva especialidad materiales para la industria -- Vigilancia científico -tecnológica y competitiva especialidad Automotor -- Vigilancia científico -tecnológica y competitiva especialidad Textil, confección y diseño -- Vigilancia científico -tecnológica y competitiva especialidad construcción e infraestructura -- Vigilancia científico -tecnológica y competitiva servicios tecnológicos -- Fase II: formulación estratégica -- Mapa de trayectoria tecnológica -- Validación con expertos -- Construcción de escenarios -- Formulación estratégica -- Métodos prospectivos utilizados -- Formulación estratégica -- Fase III: recomendaciones estratégicas -- Recomendaciones estratégicas especialidad energía eléctrica -- Recomendaciones estratégicas especialidad electrónica y automatización -- Recomendaciones estratégicas especialidad mecánica industrial -- Recomendaciones estratégicas especialidad Informática, diseño y desarrollo de software -- Recomendaciones estratégicas especialidad materiales para la industria -- Recomendaciones estratégicas especialidad Automotor -- Recomendaciones estratégicas especialidad Textil, confección y diseño -- Recomendaciones estratégicas especialidad construcción e infraestructura -- Recomendaciones estratégicas Sennova -- Servicios tecnológicos -- Introducción e información general -- Planteamiento de la necesidad u oportunidad -- Objetivos -- Desarrollo de la vigilancia científico-tecnológica -- Resultados de vigilancia tecnológica con base en análisis de patentes -- Identificación de tecnologías y sublíneas tecnológicas -- Comportamiento de los aceros -- Vigilancia normativa y regulatoria -- Vigilancia tecnológica -- Vigilancia competitiva -- Vigilancia comercial -- Resultados -- Conclusiones y recomendacionesna556 página

Evolving trends in the management of acute appendicitis during COVID-19 waves. The ACIE appy II study

Background: In 2020, ACIE Appy study showed that COVID-19 pandemic heavily affected the management of patients with acute appendicitis (AA) worldwide, with an increased rate of non-operative management (NOM) strategies and a trend toward open surgery due to concern of virus transmission by laparoscopy and controversial recommendations on this issue. The aim of this study was to survey again the same group of surgeons to assess if any difference in management attitudes of AA had occurred in the later stages of the outbreak. Methods: From August 15 to September 30, 2021, an online questionnaire was sent to all 709 participants of the ACIE Appy study. The questionnaire included questions on personal protective equipment (PPE), local policies and screening for SARS-CoV-2 infection, NOM, surgical approach and disease presentations in 2021. The results were compared with the results from the previous study. Results: A total of 476 answers were collected (response rate 67.1%). Screening policies were significatively improved with most patients screened regardless of symptoms (89.5% vs. 37.4%) with PCR and antigenic test as the preferred test (74.1% vs. 26.3%). More patients tested positive before surgery and commercial systems were the preferred ones to filter smoke plumes during laparoscopy. Laparoscopic appendicectomy was the first option in the treatment of AA, with a declined use of NOM. Conclusion: Management of AA has improved in the last waves of pandemic. Increased evidence regarding SARS-COV-2 infection along with a timely healthcare systems response has been translated into tailored attitudes and a better care for patients with AA worldwide

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

Global variations in diabetes mellitus based on fasting glucose and haemogloblin A1c

Fasting plasma glucose (FPG) and haemoglobin A1c (HbA1c) are both used to diagnose diabetes, but may identify different people as having diabetes. We used data from 117 population-based studies and quantified, in different world regions, the prevalence of diagnosed diabetes, and whether those who were previously undiagnosed and detected as having diabetes in survey screening had elevated FPG, HbA1c, or both. We developed prediction equations for estimating the probability that a person without previously diagnosed diabetes, and at a specific level of FPG, had elevated HbA1c, and vice versa. The age-standardised proportion of diabetes that was previously undiagnosed, and detected in survey screening, ranged from 30% in the high-income western region to 66% in south Asia. Among those with screen-detected diabetes with either test, the agestandardised proportion who had elevated levels of both FPG and HbA1c was 29-39% across regions; the remainder had discordant elevation of FPG or HbA1c. In most low- and middle-income regions, isolated elevated HbA1c more common than isolated elevated FPG. In these regions, the use of FPG alone may delay diabetes diagnosis and underestimate diabetes prevalence. Our prediction equations help allocate finite resources for measuring HbA1c to reduce the global gap in diabetes diagnosis and surveillance.peer-reviewe

Heterogeneous contributions of change in population distribution of body mass index to change in obesity and underweight NCD Risk Factor Collaboration (NCD-RisC)

From 1985 to 2016, the prevalence of underweight decreased, and that of obesity and severe obesity increased, in most regions, with significant variation in the magnitude of these changes across regions. We investigated how much change in mean body mass index (BMI) explains changes in the prevalence of underweight, obesity, and severe obesity in different regions using data from 2896 population-based studies with 187 million participants. Changes in the prevalence of underweight and total obesity, and to a lesser extent severe obesity, are largely driven by shifts in the distribution of BMI, with smaller contributions from changes in the shape of the distribution. In East and Southeast Asia and sub-Saharan Africa, the underweight tail of the BMI distribution was left behind as the distribution shifted. There is a need for policies that address all forms of malnutrition by making healthy foods accessible and affordable, while restricting unhealthy foods through fiscal and regulatory restrictions

Worldwide trends in hypertension prevalence and progress in treatment and control from 1990 to 2019: a pooled analysis of 1201 population-representative studies with 104 million participants

Background Hypertension can be detected at the primary health-care level and low-cost treatments can effectively control hypertension. We aimed to measure the prevalence of hypertension and progress in its detection, treatment, and control from 1990 to 2019 for 200 countries and territories. Methods We used data from 1990 to 2019 on people aged 30–79 years from population-representative studies with measurement of blood pressure and data on blood pressure treatment. We defined hypertension as having systolic blood pressure 140 mm Hg or greater, diastolic blood pressure 90 mm Hg or greater, or taking medication for hypertension. We applied a Bayesian hierarchical model to estimate the prevalence of hypertension and the proportion of people with hypertension who had a previous diagnosis (detection), who were taking medication for hypertension (treatment), and whose hypertension was controlled to below 140/90 mm Hg (control). The model allowed for trends over time to be non-linear and to vary by age. Findings The number of people aged 30–79 years with hypertension doubled from 1990 to 2019, from 331 (95% credible interval 306–359) million women and 317 (292–344) million men in 1990 to 626 (584–668) million women and 652 (604–698) million men in 2019, despite stable global age-standardised prevalence. In 2019, age-standardised hypertension prevalence was lowest in Canada and Peru for both men and women; in Taiwan, South Korea, Japan, and some countries in western Europe including Switzerland, Spain, and the UK for women; and in several low-income and middle-income countries such as Eritrea, Bangladesh, Ethiopia, and Solomon Islands for men. Hypertension prevalence surpassed 50% for women in two countries and men in nine countries, in central and eastern Europe, central Asia, Oceania, and Latin America. Globally, 59% (55–62) of women and 49% (46–52) of men with hypertension reported a previous diagnosis of hypertension in 2019, and 47% (43–51) of women and 38% (35–41) of men were treated. Control rates among people with hypertension in 2019 were 23% (20–27) for women and 18% (16–21) for men. In 2019, treatment and control rates were highest in South Korea, Canada, and Iceland (treatment >70%; control >50%), followed by the USA, Costa Rica, Germany, Portugal, and Taiwan. Treatment rates were less than 25% for women and less than 20% for men in Nepal, Indonesia, and some countries in sub-Saharan Africa and Oceania. Control rates were below 10% for women and men in these countries and for men in some countries in north Africa, central and south Asia, and eastern Europe. Treatment and control rates have improved in most countries since 1990, but we found little change in most countries in sub-Saharan Africa and Oceania. Improvements were largest in high-income countries, central Europe, and some upper-middle-income and recently high-income countries including Costa Rica, Taiwan, Kazakhstan, South Africa, Brazil, Chile, Turkey, and Iran. Interpretation Improvements in the detection, treatment, and control of hypertension have varied substantially across countries, with some middle-income countries now outperforming most high-income nations. The dual approach of reducing hypertension prevalence through primary prevention and enhancing its treatment and control is achievable not only in high-income countries but also in low-income and middle-income settings

Apropiación de espacios: encuentros sexuales en la Ciudad Universitaria Rodrigo Facio, Costa Rica, enero-junio, 2016

Identify areas where the gay community is made visible through sexual practices to create identity scenarios in Ciudad Universitaria Rodrigo Facio is the main objective of our research. The appropriation of spaces relating sex with the territory is our main focus. An online survey was applied to students through social networks and non-participant observation was carried out at university facilities to identify the spaces used to have sex. A quarter of the respondents have had sex within the university. Approximately six out of ten gais have engaged in some kind of sex in university spaces. There is complicity among students, regardless of their sexual orientation, to appropriate these spaces.Identificar los espacios donde la comunidad gay se visibiliza por medio de prácticas sexuales para crear escenarios identitarios en la Ciudad Universitaria Rodrigo Facio es el principal objetivo de nuestra investigación. La apropiación de espacios relacionando el sexo con el territorio es nuestro principal aspecto a analizar. Se aplicó una encuesta en línea a estudiantes mediante redes sociales y se realizó observación no participante en las instalaciones universitarias para identificar los espacios utilizados para realizar prácticas sexuales. Una cuarta parte de los encuestados han tenido alguna experiencia relacionada dentro de la universidad. Aproximadamente seis de cada diez gais han practicado algún tipo de sexo en espacios universitarios. Existe complicidad entre los estudiantes, independientemente de su orientación sexual, para apropiarse de estos espacios