9 research outputs found
Effects of the adoption of IFRS in seven SMEs in Medellín
Este artículo de investigación tiene como objetivo analizar los efectos de la adopción de las NIIF en siete pymes de Medellín, basándose en teorías ex-puestas por diversos autores. Metodológicamente implementa un diseño descriptivo, con enfoque cualitativo, donde la población es igual al tamaño de la muestra: siete empresas pymes de Medellín; utilizando como técnica de recolección de datos la entrevista, el resumen lógico y para analizar la in-formación el análisis documental, permitiendo evidenciar que las diferentes áreas de las organizaciones presentaron cambios en los procesos; las cuen-tas contables como las cuentas comerciales por cobrar, los inventarios, los activos diferidos y las propiedades, plantas y equipos tuvieron afectaciones en su medición y por consiguiente presentaron deterioro, así como el patri-monio por los ajustes en resultados; por último, la adopción de las NIIF en las pymes objeto de estudio propició ventajas y desventajas en cuanto a informa-ción financiera se refiere. Palabras clave: adopción, contabilidad, pymes, NIIF, PCGA colombianos.This research article aims to analyze the effects of the adoption of IFRS in se-ven SMEs in Medellín, based on theories put forward by various authors. Me-thodologically, it implements a descriptive design, with a qualitative approach, where the population is equal to the size of the sample: seven SMEs from Mede-llín; using the interview, the logical summary as data collection technique and to analyze the information the documentary analysis, allowing to show that the different areas of the organizations presented changes in the processes; accounting accounts such as trade accounts receivable, inventories, deferred assets and property, plant and equipment were affected in their measurement and therefore presented impairment, as well as equity due to adjustments in results; Finally, the adoption of IFRS in the SMEs under study led to advantages and disadvantages in terms of financial information. Keywords: adoption, accounting, SMEs, IFRS, Colombian GAA
Sistema de indicadores de eficiencia financiera para las pymes del sector textil de Medellín-Colombia
Los nuevos retos mundiales, exigen a las empresas incurrir en métodos eficaces para la toma de decisiones que les genere valor y aumente la productividad de sus activos. Este artículo tiene como objetivo diseñar un sistema de indicadores de eficiencia financiera para las pequeñas y medianas empresas del sector textil de Medellín-Colombia, evidenciando un enfoque cuantitativo, de tipo descriptivo, donde para la recolección de datos se aplicaron: Una entrevista a 10 expertos metodológicos y temáticos del tema objeto de estudio, y una entrevista a una muestra aleatoria de 78 gerentes, contadores y administradores de las empresas objeto de estudio, aplicando un análisis de fiabilidad, descriptivo, correlacional y estructural para estudiar los datos. Se encontró como resultados que el sistema de indicadores es útil y viable para las pymes del sector textil de Medellín-Colombia que lo apliquen en su totalidad, debido a su alto grado de correlación entre variables, propiciando de esta manera su sostenimiento y crecimiento en el mercado; concluyendo así que el sistema propuesto permite la cuantificación e identificación de las áreas que necesitan de una mayor atención, gestión e intervención
Treatment with tocilizumab or corticosteroids for COVID-19 patients with hyperinflammatory state: a multicentre cohort study (SAM-COVID-19)
Objectives: The objective of this study was to estimate the association between tocilizumab or corticosteroids and the risk of intubation or death in patients with coronavirus disease 19 (COVID-19) with a hyperinflammatory state according to clinical and laboratory parameters.
Methods: A cohort study was performed in 60 Spanish hospitals including 778 patients with COVID-19 and clinical and laboratory data indicative of a hyperinflammatory state. Treatment was mainly with tocilizumab, an intermediate-high dose of corticosteroids (IHDC), a pulse dose of corticosteroids (PDC), combination therapy, or no treatment. Primary outcome was intubation or death; follow-up was 21 days. Propensity score-adjusted estimations using Cox regression (logistic regression if needed) were calculated. Propensity scores were used as confounders, matching variables and for the inverse probability of treatment weights (IPTWs).
Results: In all, 88, 117, 78 and 151 patients treated with tocilizumab, IHDC, PDC, and combination therapy, respectively, were compared with 344 untreated patients. The primary endpoint occurred in 10 (11.4%), 27 (23.1%), 12 (15.4%), 40 (25.6%) and 69 (21.1%), respectively. The IPTW-based hazard ratios (odds ratio for combination therapy) for the primary endpoint were 0.32 (95%CI 0.22-0.47; p < 0.001) for tocilizumab, 0.82 (0.71-1.30; p 0.82) for IHDC, 0.61 (0.43-0.86; p 0.006) for PDC, and 1.17 (0.86-1.58; p 0.30) for combination therapy. Other applications of the propensity score provided similar results, but were not significant for PDC. Tocilizumab was also associated with lower hazard of death alone in IPTW analysis (0.07; 0.02-0.17; p < 0.001).
Conclusions: Tocilizumab might be useful in COVID-19 patients with a hyperinflammatory state and should be prioritized for randomized trials in this situatio
Sistema de indicadores de eficiencia financiera para las pymes del sector textil de Medellín-Colombia
New global challenges require companies to develop effective decision-making methods that generate value and increase the productivity of their assets. The objective of this article is to design a system of financial efficiency indicators for small and medium-sized companies in the textile sector of Medellín-Colombia, evidencing a quantitative, descriptive approach, where the following were applied for data collection: An interview with 10 experts methodological and thematic of the subject under study, and an interview with a random sample of 78 managers, accountants and administrators of the companies under study, applying a reliability, descriptive, correlational and structural analysis to study the data. It was found as results that the system of indicators is useful and viable for the SMEs of the textile sector of Medellín-Colombia that apply it in its entirety, due to its high degree of correlation between variables, thus fostering its sustainability and growth in the market, concluding that the proposed system allows the quantification and identification of the areas that need greater attention, management and interventionLos nuevos retos mundiales, exigen a las empresas incurrir en métodos eficaces para la toma de decisiones que les genere valor y aumente la productividad de sus activos. Este artículo tiene como objetivo diseñar un sistema de indicadores de eficiencia financiera para las pequeñas y medianas empresas del sector textil de Medellín-Colombia, evidenciando un enfoque cuantitativo, de tipo descriptivo, donde para la recolección de datos se aplicaron: Una entrevista a 10 expertos metodológicos y temáticos del tema objeto de estudio, y una entrevista a una muestra aleatoria de 78 gerentes, contadores y administradores de las empresas objeto de estudio, aplicando un análisis de fiabilidad, descriptivo, correlacional y estructural para estudiar los datos. Se encontró como resultados que el sistema de indicadores es útil y viable para las pymes del sector textil de Medellín-Colombia que lo apliquen en su totalidad, debido a su alto grado de correlación entre variables, propiciando de esta manera su sostenimiento y crecimiento en el mercado; concluyendo así que el sistema propuesto permite la cuantificación e identificación de las áreas que necesitan de una mayor atención, gestión e intervención
Internationalization Challenges for MSMEs in the South of the Aburrá Valley, Colombia: A Detailed Analysis
This research work focused on analyzing the current situation of the business fabric in the area of influence with respect to internationalization processes in the subregion of Sur del Valle de Aburra, Colombia. To achieve this objective, a methodology was used that included the selection of a representative sample of 369 MSMEs from a total population of 9035 business records. In addition, an instrument designed to diagnose the intervention needs of the companies in relation to internationalization processes was applied.The results of the study indicate that a very high percentage of these microenterprises are relatively new to the market, with a limited organizational structure and owners with limited academic training. In addition, a large number of them have no export experience and face significant challenges in terms of access to financing and government support. The main intervention needs identified in the study include lack of knowledge about internationalization processes, lack of access to financing, and lack of government support.The results suggest that companies in the region face significant challenges in terms of access to financing and government support, as well as a lack of knowledge about internationalization processes. In addition, most of the companies are relatively new microenterprises in the market, with a limited organizational structure and owners with restricted academic backgrounds. These findings indicate the need for policies and programs that address the identified intervention needs and promote business development in the region. Overall, this study advances the understanding of the population and sample of MSMEs in the region and provides useful information for future research and business development projects
Financial Effects of Other Comprehensive Income on Smes in Medellín - Colombia
The other comprehensive income as an equity component is a fundamental part of the financial information with the application of international accounting standards. The main objective of this article was to analyse the financial effects of other comprehensive income in SMEs in Medellín - Colombia. To meet this objective, a methodology was used that included the selection of a representative sample of 137 companies classified as SMEs from a total population of 16,553 business registers. In addition, an instrument designed to analyse the financial effects of other comprehensive income in this type of company was applied.The results of the study indicate that one of the effects of ORI on the financial statements is the conception of realised and unrealised income and expenses and their immediate and future effect on the financial life of the company, thus, ORI items represent movement in equity that do not derive from transactions with partners or shareholders; they affect the statements of changes in equity and comprehensive income. Likewise, ORI impacts financial indicators related to solvency, profitability, indebtedness as indebtedness over total assets, debt concentration, leverage indebtedness. The analysis of the results allows us to conclude that the implementation of the ORI in SMEs in Medellín brings key benefits. Among these, the improvement in transparency stands out, as it provides detailed information on items that were not traditionally included in the income statement. This increased transparency is of great importance, as it contributes significantly to building confidence among investors and stakeholders, strengthening the perception of SMEs' financial operations. The inclusion of ORI in financial reporting has a positive impact on informed decision-making by SMEs in Medellín. This is because it allows SMEs to provide investors and managers with a more complete and accurate view of their financial performance. This improved information becomes a strategy that empowers SMEs to adjust their operations as needed, thus ensuring their long-term sustainability
Antimicrobial Lessons From a Large Observational Cohort on Intra-abdominal Infections in Intensive Care Units
evere intra-abdominal infection commonly requires intensive care. Mortality is high and is mainly determined by disease-specific characteristics, i.e. setting of infection onset, anatomical barrier disruption, and severity of disease expression. Recent observations revealed that antimicrobial resistance appears equally common in community-acquired and late-onset hospital-acquired infection. This challenges basic principles in anti-infective therapy guidelines, including the paradigm that pathogens involved in community-acquired infection are covered by standard empiric antimicrobial regimens, and second, the concept of nosocomial acquisition as the main driver for resistance involvement. In this study, we report on resistance profiles of Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Enterococcus faecalis and Enterococcus faecium in distinct European geographic regions based on an observational cohort study on intra-abdominal infections in intensive care unit (ICU) patients. Resistance against aminopenicillins, fluoroquinolones, and third-generation cephalosporins in E. coli, K. pneumoniae and P. aeruginosa is problematic, as is carbapenem-resistance in the latter pathogen. For E. coli and K. pneumoniae, resistance is mainly an issue in Central Europe, Eastern and South-East Europe, and Southern Europe, while resistance in P. aeruginosa is additionally problematic in Western Europe. Vancomycin-resistance in E. faecalis is of lesser concern but requires vigilance in E. faecium in Central and Eastern and South-East Europe. In the subcohort of patients with secondary peritonitis presenting with either sepsis or septic shock, the appropriateness of empiric antimicrobial therapy was not associated with mortality. In contrast, failure of source control was strongly associated with mortality. The relevance of these new insights for future recommendations regarding empiric antimicrobial therapy in intra-abdominal infections is discussed.Severe intra-abdominal infection commonly requires intensive care. Mortality is high and is mainly determined by diseasespecific characteristics, i.e. setting of infection onset, anatomical barrier disruption, and severity of disease expression. Recent observations revealed that antimicrobial resistance appears equally common in community-acquired and late-onset hospital-acquired infection. This challenges basic principles in anti-infective therapy guidelines, including the paradigm that pathogens involved in community-acquired infection are covered by standard empiric antimicrobial regimens, and second, the concept of nosocomial acquisition as the main driver for resistance involvement. In this study, we report on resistance profiles of Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Enterococcus faecalis and Enterococcus faecium in distinct European geographic regions based on an observational cohort study on intra-abdominal infections in intensive care unit (ICU) patients. Resistance against aminopenicillins, fluoroquinolones, and third-generation cephalosporins in E. coli, K. pneumoniae and P. aeruginosa is problematic, as is carbapenem-resistance in the latter pathogen. For E. coli and K. pneumoniae, resistance is mainly an issue in Central Europe, Eastern and South-East Europe, and Southern Europe, while resistance in P. aeruginosa is additionally problematic in Western Europe. Vancomycin-resistance in E. faecalis is of lesser concern but requires vigilance in E. faecium in Central and Eastern and South-East Europe. In the subcohort of patients with secondary peritonitis presenting with either sepsis or septic shock, the appropriateness of empiric antimicrobial therapy was not associated with mortality. In contrast, failure of source control was strongly associated with mortality. The relevance of these new insights for future recommendations regarding empiric antimicrobial therapy in intra-abdominal infections is discussed
Poor timing and failure of source control are risk factors for mortality in critically ill patients with secondary peritonitis
Purpose: To describe data on epidemiology, microbiology, clinical characteristics and outcome of adult patients admitted in the intensive care unit (ICU) with secondary peritonitis, with special emphasis on antimicrobial therapy and source control.
Methods: Post hoc analysis of a multicenter observational study (Abdominal Sepsis Study, AbSeS) including 2621 adult ICU patients with intra-abdominal infection in 306 ICUs from 42 countries. Time-till-source control intervention was calculated as from time of diagnosis and classified into 'emergency' (< 2 h), 'urgent' (2-6 h), and 'delayed' (> 6 h). Relationships were assessed by logistic regression analysis and reported as odds ratios (OR) and 95% confidence interval (CI).
Results: The cohort included 1077 cases of microbiologically confirmed secondary peritonitis. Mortality was 29.7%. The rate of appropriate empiric therapy showed no difference between survivors and non-survivors (66.4% vs. 61.3%, p = 0.1). A stepwise increase in mortality was observed with increasing Sequential Organ Failure Assessment (SOFA) scores (19.6% for a value ≤ 4-55.4% for a value > 12, p < 0.001). The highest odds of death were associated with septic shock (OR 3.08 [1.42-7.00]), late-onset hospital-acquired peritonitis (OR 1.71 [1.16-2.52]) and failed source control evidenced by persistent inflammation at day 7 (OR 5.71 [3.99-8.18]). Compared with 'emergency' source control intervention (< 2 h of diagnosis), 'urgent' source control was the only modifiable covariate associated with lower odds of mortality (OR 0.50 [0.34-0.73]).
Conclusion: 'Urgent' and successful source control was associated with improved odds of survival. Appropriateness of empirical antimicrobial treatment did not significantly affect survival suggesting that source control is more determinative for outcome