ESTUDIO DE LOS MODELOS DE GESTIÓN DEL CAPITAL INTELECTUAL PARA LA VALORACIÓN DE EMPRESAS

La presente investigación parte de la relación universidad-empresa privada, centrándose en estudiar los modelos de medición y gestión del capital intelectual que contribuya a la contabilización del valor real de las empresas. Dado que en la actualidad, el proceso contable tradicional no reconoce ciertos activos intangibles, conocido como Capital Intelectual (CI); pese a que estos aportan un importante porcentaje de beneficios dentro de las organizaciones. En este sentido, el conocimiento es uno de los principales generadores de la cuantía de una organización. Sin embargo, aún las organizaciones no reflejan sus resultados en la información de los Estado Financieros, considerándose una subvaloración del valor de la empresa. La metodología que sustenta la investigación es descriptiva-explicativa, con un enfoque cualitativo, dado que se analizan los criterios de diversos autores sobre la gestión del conocimiento, los activos intangibles, y los principales modelos de medición del capital intelectual para sustentar una nueva propuesta de Modelo de CI para empresas privadas.This research is based on the private university-business relationship, focusing on the models of measurement and management of intellectual capital that contributes to the accounting of the real value of companies. As at present, the traditional accounting process does not recognize certain intangible assets, known as Intellectual Capital (CI); although they provide a significant percentage of benefits within organizations. In this sense, knowledge is one of the main generators of the amount of an organization. However, even the organizations do not reflect their results in the information of the Financial Statements, being considered an undervaluation of the value of the company. The methodology underlying the research is descriptive-explanatory, with a qualitative approach, since it analyzes the criteria of various authors on knowledge management, intangible assets, and the main models of measurement of intellectual capital to support a new proposal of CI model for private companies

Análisis fisicoquímico de tres variedades de carbón activado de cascarilla de arroz

The objective of the research was to analyze three varieties of rice husk activated carbon. The independent variable was the type of activated carbon activation with three varieties, phosphoric acid activated carbon (PAAC), physically activated carbon (PAC), and citric acid activated carbon (CAAC), the dependent variables were residual acidity, humidity (%), pH and bulk density (g/L); the experiments were carried out with four repetitions. The results showed that the type of activation in the activated carbon modifies the residual acidity and pH, especially in the treatment with PAAC, highlighting it as the best treatment also in the variables humidity (8,56%) and apparent density (0,37 g /L); concluding that PAAC is the variety of activated carbon that would generate better options in adsorption applications. Keywords: Activated carbon, rice, adsorbent.La investigación tuvo como objetivo analizar tres variedades de carbón activado de cascarilla de arroz. La variable independiente fue el tipo de activación del carbón activado con tres variedades, carbón activado con ácido fosfórico (CAAF), carbón activado físicamente (CAF) y carbón activado con ácido cítrico (CAAC). Las variables dependientes fueron acidez residual, humedad (%), pH y densidad aparente (g/L). Los experimentos se realizaron con cuatro repeticiones. Los resultados demostraron que el tipo de activación en el carbón activado modifica la acidez residual y pH, sobre todo en el tratamiento con CAAF, resaltándolo como mejor tratamiento también en las variables humedad (8,56 %) y densidad aparente (0,37 g/L); concluyendo que el CAAF es la variedad de carbón activado que generaría mejores opciones en las aplicaciones de adsorción. Palabras clave: Carbón activado, arroz, adsorbente. Abstract The objective of the research was to analyze three varieties of rice husk activated carbon. The independent variable was the type of activated carbon activation with three varieties, phosphoric acid activated carbon (PAAC), physically activated carbon (PAC), and citric acid activated carbon (CAAC), the dependent variables were residual acidity, humidity (%), pH and bulk density (g/L); the experiments were carried out with four repetitions. The results showed that the type of activation in the activated carbon modifies the residual acidity and pH, especially in the treatment with PAAC, highlighting it as the best treatment also in the variables humidity (8,56%) and apparent density (0,37 g /L); concluding that PAAC is the variety of activated carbon that would generate better options in adsorption applications. Keywords: Activated carbon, rice, adsorbent. Información del manuscrito:Fecha de recepción: 15 de junio de 2023. Fecha de aceptación: 09 de agosto de 2023.Fecha de publicación: 10 de enero de 2024

TX - Taller de Tesis - AR304 - 202102

Descripción: En este curso se desarrollará, mediante una propuesta arquitectónica, un proyecto escogido por el estudiante, en el que pueda acreditar que está en capacidad de hacer frente a los principales aspectos comprendidos en el desarrollo de un proyecto arquitectónico. En la primera etapa se establecen los criterios básicos de diseño de un pre-anteproyecto arquitectónico sustentado a partir de las condiciones: conceptuales, programáticas y de usuario, aspectos medio ambientales, urbano y paisajistas. En la segunda etapa se desarrolla un anteproyecto arquitectónico incluyendo además los criterios de las especialidades de estructuras, instalaciones eléctricas y sanitarias, y sistemas de evacuación. Propósito: El curso tiene como propósito la aprobación del anteproyecto con el cual el estudiante puede iniciar su Proyecto de Titulación Profesional. Busca contribuir al desarrollo de las competencias generales UPC: Comunicación Escrita, Comunicación Oral, 3Pensamiento Crítico, Razonamiento Cuantitativo, Manejo de la Información, Ciudadanía, Pensamiento Innovador y de las competencias específicas de la carrera: Diseño Fundamentado (que corresponde a los criterios NAAB PC2, PC3,PC5, PC8, SC5), Cultura Arquitectónica (que corresponde a los criterios NAAB1 PC4), Técnica y Construcción (que corresponde a los criterios NAAB1 SC1, SC4,SC6) y Gestión Profesional (que corresponde a los criterios NAAB1 PC6, SC2), todas en el nivel 3. Tiene como requisitos AR248 Gestión Inmobiliaria y HU61 inglés 5 y AR271 Lineamientos para el Proyecto Profesional y AR272 Seminario de Urbanismo y AR250 TIX - Taller de Ejercicio Profesional y aprobación por el director de la Carrera

Global attitudes in the management of acute appendicitis during COVID-19 pandemic: ACIE Appy Study

Background: Surgical strategies are being adapted to face the COVID-19 pandemic. Recommendations on the management of acute appendicitis have been based on expert opinion, but very little evidence is available. This study addressed that dearth with a snapshot of worldwide approaches to appendicitis. Methods: The Association of Italian Surgeons in Europe designed an online survey to assess the current attitude of surgeons globally regarding the management of patients with acute appendicitis during the pandemic. Questions were divided into baseline information, hospital organization and screening, personal protective equipment, management and surgical approach, and patient presentation before versus during the pandemic. Results: Of 744 answers, 709 (from 66 countries) were complete and were included in the analysis. Most hospitals were treating both patients with and those without COVID. There was variation in screening indications and modality used, with chest X-ray plus molecular testing (PCR) being the commonest (19\ub78 per cent). Conservative management of complicated and uncomplicated appendicitis was used by 6\ub76 and 2\ub74 per cent respectively before, but 23\ub77 and 5\ub73 per cent, during the pandemic (both P < 0\ub7001). One-third changed their approach from laparoscopic to open surgery owing to the popular (but evidence-lacking) advice from expert groups during the initial phase of the pandemic. No agreement on how to filter surgical smoke plume during laparoscopy was identified. There was an overall reduction in the number of patients admitted with appendicitis and one-third felt that patients who did present had more severe appendicitis than they usually observe. Conclusion: Conservative management of mild appendicitis has been possible during the pandemic. The fact that some surgeons switched to open appendicectomy may reflect the poor guidelines that emanated in the early phase of SARS-CoV-2

Health-status outcomes with invasive or conservative care in coronary disease

BACKGROUND In the ISCHEMIA trial, an invasive strategy with angiographic assessment and revascularization did not reduce clinical events among patients with stable ischemic heart disease and moderate or severe ischemia. A secondary objective of the trial was to assess angina-related health status among these patients. METHODS We assessed angina-related symptoms, function, and quality of life with the Seattle Angina Questionnaire (SAQ) at randomization, at months 1.5, 3, and 6, and every 6 months thereafter in participants who had been randomly assigned to an invasive treatment strategy (2295 participants) or a conservative strategy (2322). Mixed-effects cumulative probability models within a Bayesian framework were used to estimate differences between the treatment groups. The primary outcome of this health-status analysis was the SAQ summary score (scores range from 0 to 100, with higher scores indicating better health status). All analyses were performed in the overall population and according to baseline angina frequency. RESULTS At baseline, 35% of patients reported having no angina in the previous month. SAQ summary scores increased in both treatment groups, with increases at 3, 12, and 36 months that were 4.1 points (95% credible interval, 3.2 to 5.0), 4.2 points (95% credible interval, 3.3 to 5.1), and 2.9 points (95% credible interval, 2.2 to 3.7) higher with the invasive strategy than with the conservative strategy. Differences were larger among participants who had more frequent angina at baseline (8.5 vs. 0.1 points at 3 months and 5.3 vs. 1.2 points at 36 months among participants with daily or weekly angina as compared with no angina). CONCLUSIONS In the overall trial population with moderate or severe ischemia, which included 35% of participants without angina at baseline, patients randomly assigned to the invasive strategy had greater improvement in angina-related health status than those assigned to the conservative strategy. The modest mean differences favoring the invasive strategy in the overall group reflected minimal differences among asymptomatic patients and larger differences among patients who had had angina at baseline

Initial invasive or conservative strategy for stable coronary disease

BACKGROUND Among patients with stable coronary disease and moderate or severe ischemia, whether clinical outcomes are better in those who receive an invasive intervention plus medical therapy than in those who receive medical therapy alone is uncertain. METHODS We randomly assigned 5179 patients with moderate or severe ischemia to an initial invasive strategy (angiography and revascularization when feasible) and medical therapy or to an initial conservative strategy of medical therapy alone and angiography if medical therapy failed. The primary outcome was a composite of death from cardiovascular causes, myocardial infarction, or hospitalization for unstable angina, heart failure, or resuscitated cardiac arrest. A key secondary outcome was death from cardiovascular causes or myocardial infarction. RESULTS Over a median of 3.2 years, 318 primary outcome events occurred in the invasive-strategy group and 352 occurred in the conservative-strategy group. At 6 months, the cumulative event rate was 5.3% in the invasive-strategy group and 3.4% in the conservative-strategy group (difference, 1.9 percentage points; 95% confidence interval [CI], 0.8 to 3.0); at 5 years, the cumulative event rate was 16.4% and 18.2%, respectively (difference, 121.8 percentage points; 95% CI, 124.7 to 1.0). Results were similar with respect to the key secondary outcome. The incidence of the primary outcome was sensitive to the definition of myocardial infarction; a secondary analysis yielded more procedural myocardial infarctions of uncertain clinical importance. There were 145 deaths in the invasive-strategy group and 144 deaths in the conservative-strategy group (hazard ratio, 1.05; 95% CI, 0.83 to 1.32). CONCLUSIONS Among patients with stable coronary disease and moderate or severe ischemia, we did not find evidence that an initial invasive strategy, as compared with an initial conservative strategy, reduced the risk of ischemic cardiovascular events or death from any cause over a median of 3.2 years. The trial findings were sensitive to the definition of myocardial infarction that was used