Plan de negocio para la creación de un consultorio tributario y contable, para las MIPYMES, y así evitar la informalidad en la ciudad de Villavicencio.

Diseñar un plan de negocios para la creación de un consultorio tributario y contable, para las MIPYMES en la ciudad de Villavicencio en sus aspectos técnicos y organizacionales.La informalidad empresarial en Colombia es del 54% (Morales, M, 2017), para ejemplificar esta situación, en el país hay 2.518.181 millones de MiPymes registradas en cámara de comercio en 2016 (entre personas naturales y sociedades comerciales) (Dinero.Com, 2016), así mismo, existen más de 1.359.818 que no se encuentran formalizadas ni constituidas legalmente. Se renovaron alrededor de 29.024 empresas en 2016, en el mismo periodo se crearon 6.633 nuevas empresas, sin embargo de las 35.657 sociedades entre renovaciones y nuevas, 19.255 se encuentra en la informalidad (Ospina, B, 2017), generando un ambiente de ilegalidad en la ciudad, en el cual el gobierno municipal deja de percibir ingresos por concepto de recaudo de impuestos, los cuales bien podrían ser invertidos en infraestructura, educación, planes sociales o creando incentivos para los emprendedores. Por esta razón, y debido a las consecuencias de la informalidad a nivel de pequeñas empresas en la economía del país y la ciudad de Villavicencio, como también sobre las personas que dependen económicamente de este tipo de negocios no constituidos legalmente, se desea crear un plan de negocio-consultorio tributario y contable en la ciudad de Villavicencio, en acompañamiento con la DIAN y la Corporación Universitaria Minuto de Dios, Uniminuto, regional Llanos, en la que por medio de un grupo de cuatro egresados del programa de contaduría pública de la universidad en mención, se asesorara y acompañara a los empresarios de las pequeñas empresas informales de la ciudad citada, en temas de formalización empresarial, impuestos, clases de impuestos, obligaciones financieras, planeación financiera y demás documentos, y con ello impulsar la legalidad dentro de estos establecimientos. Así mismo, los estudiantes de noveno y décimo semestre de la Uniminuto, Regional Llanos, podrán realizar su práctica empresarial en el consultorio, en el que se encontrarán ante situaciones tan diversas, donde tendrán que aplicar sus conocimientos aprendidos en la academia y los lineamientos por parte del personal de la DIAN. Adicional al asesoramiento a los empresarios, se les comentara la importancia de pagar los impuestos para el país, y de cómo llevar una planificación tributaria, puede traerle beneficios para la empresa, en cuanto a mayores utilidades y un mejor control de sus gastos

Radon behavior investigation based on cluster analysis and atmospheric modelling

Radon measurements were performed in Huelva, a city located near a phosphogypsum repository in the SW of the Iberian Peninsula, between March 2015 and March 2016. The mean values of this gas oscillate between 5.6 and 10.9 Bq m-3 and maximum ranges between 36.4 and 53.4 Bq m-3. Radon shows the expected monthly variation with higher levels in November and December. Typical daily evolutions were also observed, with maximum between 06:00 and 08:00 UTC (Coordinated Universal Time) and minimum around noon. To extract daily radon patterns, the cluster technique of K-means was applied. Based on this classification, four different case study periods were analyzed in detail, describing two events with high radon levels and two with low radon. Local meteorology, back-trajectories computed with the HYSPLIT (Hybrid Single Particle Lagrangian Integrated Trajectory) model and meteorological fields from the WRF (Weather Research and Forecasting) model, were used to analyze the four case study periods selected. Low radon periods are characterized by the occurrence of non-pure breezes and maritime air masses from the Atlantic Ocean, whereas high radon periods occur under pure sea-land breezes affected by Mediterranean air masses. Factors such as meteorology or local emission sources alone may not be enough to explain the high radon events in the area. Other factors could be playing a major role in the radon levels. The obtained results indicate the contribution of radon transported from medium-long range, suggesting that, under specific weather conditions, the Gulf of Cadiz could act as a radon trap and the continental areas around the Western Mediterranean Basin could act as a radon source.Postprint (author's final draft

Applications of serum albumins in delivery systems: Differences in interfacial behaviour and interacting abilities with polysaccharides

One of the major applications of SerumAlbumins is their use as delivery systems for lipophilic compounds in biomedicine. Their biomedical application is based on the similarity with Human Serum Albumin (HSA), as a fully biocompatible protein. In general, Bovine Serum Albumin (BSA) is treated as comparable to its human homologue and used as a model protein for fundamental studies since it is available in high amounts and well understood. This protein can act as a carrier for lipophilic compounds or as protective shell in an emulsion-based vehicle. Polysaccharides are generally included in these formulations in order to increase the stability and/or applicability of the carrier. In this review, themain biomedical applications of Albumins as drug delivery systems are first presented. Secondly, the differences between BSA andHSA are highlighted, exploring the similarities and differences between these proteins and their interaction with polysaccharides, both in solution and adsorbed at interfaces. Finally, the use of Albumins as emulsifiers for emulsion-based delivery systems, concretely as Liquid Lipid Nanocapsules (LLNs), is revised and discussed in terms of the differences encountered in the molecular structure and in the interfacial properties. The specific case of Hyaluronic Acid is considered as a promising additivewith important applications in biomedicine. The literatureworks are thoroughly discussed highlighting similarities and differences between BSA and HSA and their interaction with polysaccharides encountered at different structural levels, hence providing routes to control the optimal design of delivery systems.This work has been funded by the following projects, which are gratefully acknowledged: MAT2017-82182-R and RTI2018-101309-BC21 (Ministerio de Ciencia e Innovación). The authors also acknowledge “Mancomunidad de los Pueblos de la Alpujarra Granadina” for the funds raised and supplied for this research

INTERACCIÓN UNIVERSIDAD-ENTORNO. UNA MIRADA PARA EL EMPRENDIMIENTO EN EL SIGLO XXI

Entrepreneurship has positioned itself within universities as one of the important issues, considering that disciplinary training is not enough to perform successfully in today's world; It is also necessary to build capacities and offer life alternatives for future professionals with competencies in the 21st century. Governments have also linked it within their agendas and have structured plans, programs and projects to strengthen it, understanding that their promotion can contribute to the economic and social development of the countries. In this sense, as part of this policy, legal bodies have been regulated within the legal systems as a policy of promotion towards a culture of entrepreneurship. The objective of this work is to explain some theoretical elements of the university environment interaction and its relationship with entrepreneurship. It is concluded that, in recent years, universities have implemented new models to cope with social demands, due to the high rates of youth unemployment, the reduction of budgets in education and the increase in the competence of the subjects of management. In addition, in Latin America, despite the advances observed in both ecosystems, there is insufficient evidence to recognize that there is an entrepreneurial society whose growth, competitiveness and sustainability are related to entrepreneurial initiatives.  El emprendimiento se ha posicionado al interior de las universidades como uno de los temas importantes, por considerar que la formación disciplinar no es suficiente para desempeñarse exitosamente en el mundo actual; es necesario, además, formar capacidades y ofrecer alternativas de vida para los futuros profesionales con competencias en el siglo XXI. Los gobiernos también lo han vinculado dentro de sus agendas y han estructurado planes, programas y proyectos para fortalecerlo, entendiendo que su promoción puede contribuir al desarrollo económico y social de los países. En este sentido para ello, como parte de esta política se han regulado cuerpos jurídicos dentro de los ordenamientos jurídicos como política de fomento hacia una cultura del emprendimiento. Este trabajo tiene como objetivo explicar algunos elementos teóricos de la interacción universidad entorno y su relación con el emprendimiento. Se concluye que, en los últimos años, las universidades han implementado nuevos modelos para hacer frente a las demandas sociales, debido a las elevadas tasas de desempleo juvenil, a la reducción de los presupuestos en educación y al aumento de la competencia de los sujetos de gestión. Además, en América Latina, a pesar de los avances observados en ambos ecosistemas, no hay evidencia suficiente para reconocer que es hay una sociedad emprendedora y que cuyo crecimiento, competitividad y sostenibilidad esté relacionado con las iniciativas emprendedoras

The Influence of Individual, Social and Physical Environment Factors on Physical Activity in the Adult Population in Andalusia, Spain

A person’s physical and social environment is considered as an influencing factor in terms of rates of engagement in physical activity. This study analyses the influence of socio-demographic, physical and social environmental factors on physical activity reported in the adult population in Andalusia. This is a cross-sectional study using data collected in the Andalusia Health Survey in 1999 and 2003. In addition to the influence of the individual’s characteristics, if there are no green spaces in the neighbourhood it is less likely that men and women will take exercise (OR = 1.26; 95% CI = 1.13, 1.41). Likewise, a higher local illiteracy rate also has a negative influence on exercise habits in men (OR = 1.39; 95% CI = 1.21, 1.59) and in women (OR = 1.22; 95% CI = 1.07, 1.40). Physical activity is influenced by individuals’ characteristics as well as by their social and physical environment, the most disadvantaged groups are less likely to engage in physical activity

Consumo de tabaco y alcohol en una muestra en proceso de desahucio

Introduction: In Spain, the current economic crisis has led to an unfortunate phenomenon little known until now: the eviction process. The aim was to eval­uate unhealthy habits such as consumption of tobacco and alcohol in a group of Granada as at risk of losing their residence. Methods: Participated 205 adult un­dergoing an eviction process from their homes (122 women and 83 men) who were given the items of health-related habits of the Andalusian Health Survey 2011. All participants were linked to the Platform Af­fected by Mortgage, Stop Desahucios of Granada. Results: Consumption of tobacco: observe higher percentage of daily smokers among men (54.22 %), people who live as a couple and workers. People who have entered the judicial process smoke more ciga­rettes per day (t = 1944, p = .055) and perceived an increase in the consumption of tobacco from the pro­cess of eviction. (c2 = 8.494, p = .037). Consumption of alcohol: find higher percentage in men (c2= 10.005, p = .019) and in people who do not live with a partner (c2= 8,553, p = .036); men perceive a greater increase in alcohol consumption due to the eviction process (c2 = 20,375, p = .000). Conclu­sions: The eviction process negatively affects health-related habits and should therefore be prioritized in Public Health policies as a population at riskResumenIntroducción: En España, la actual crisis económica nos ha llevado a un lamentable fenómeno poco conocido hasta ahora: el proceso del desahucio. Nuestro objetivo ha sido evaluar hábitos poco saludables como el consumo del tabaco y alcohol en un grupo de granadinos/as en riesgo de perder su vivienda habitual. Método: Han participado 205 personas adultas (122 mujeres y 83 hombres) a los que se les administró los ítems de hábitos relacionados con la salud de la Entrevista Andaluza de Salud 2011. Todos los participantes estaban vinculados a la Plataforma de Afectados por la Hipoteca Stop Desahucios de Granada. Resultados: Consumo de tabaco: observamos mayor porcentaje de fumadores a diario en hombres (54.22 %), personas que no viven en pareja y trabajadores. Las personas que han entrado en el proceso judicial fuman más cigarrillos al día (t = -1.944, p = .055) y perciben un aumento en el consumo de tabaco debido al proceso de desahucio (c2 = 8.494, p = .037). Consumo de alcohol: encontramos mayor porcentaje en hombres c2 = 10.005, p = .019) y en personas que no viven en pareja c2 = 8.553, p = .036); los hombres perciben un mayor aumento en el consumo de alcohol debido al proceso de desahucio (c2 = 20.375, p = .000). Conclusiones: El proceso de desahucio afecta negativamente a los hábitos relacionados con la salud por lo que debería priorizarse en las políticas de Salud Pública como una población de riesgo. AbstractIntroduction: In Spain, the current economic crisis has led to an unfortunate phenomenon little known until now: the eviction process. The aim was to eval­uate unhealthy habits such as consumption of tobacco and alcohol in a group of Granada as at risk of losing their residence. Methods: Participated 205 adult un­dergoing an eviction process from their homes (122 women and 83 men) who were given the items of health-related habits of the Andalusian Health Survey 2011. All participants were linked to the Platform Af­fected by Mortgage, Stop Desahucios of Granada. Results: Consumption of tobacco: observe higher percentage of daily smokers among men (54.22 %), people who live as a couple and workers. People who have entered the judicial process smoke more ciga­rettes per day (t = 1944, p = .055) and perceived an increase in the consumption of tobacco from the pro­cess of eviction. (c2 = 8.494, p = .037). Consumption of alcohol: find higher percentage in men (c2= 10.005, p = .019) and in people who do not live with a partner (c2= 8,553, p = .036); men perceive a greater increase in alcohol consumption due to the eviction process (c2 = 20,375, p = .000). Conclu­sions: The eviction process negatively affects health-related habits and should therefore be prioritized in Public Health policies as a population at ris

Factors associated with prehospital delay in men and women with acute coronary syndrome

Fundamento. Identificar factores asociados a la demora prehospitalaria en personas que han tenido un síndrome coronario agudo Método. Se estudiaron mediante encuesta pacientes ingresados por síndrome coronario agudo en los 33 hospitales públicos andaluces, obteniéndose información sobre diferentes tipos de variables: socio-demográficas, contextuales, clínicas, percepción, actuaciones, y transporte. Se aplicaron modelos de regresión logística multivariante para calcular las odds ratio para la demora. Resultados. De los 1.416 pacientes en total, más de la mitad tuvieron una demora superior a la hora. Se asocia a la distancia al hospital y al medio de transporte: cuando el evento ocurre en la misma ciudad del hospital, utilizar medios propios aumenta la demora, odds ratio= 1,51 (1,02-2,23); si la distancia es entre 1-25 kilómetros, no hay una diferencia entre medios propios y ambulancia, odds ratio = 1,41 y odds ratio = 1,43 respectivamente; y cuando supera los25 kilómetros la ambulancia implica mayor demora, odds ratio = 3,13 y odds ratio = 2,20 respectivamente. Además, la sintomatología típica reduce la demora entre los hombres, pero la aumenta entre las mujeres. Asimismo, no darle importancia, esperar a la resolución de los síntomas, buscar atención sanitaria diferente a urgencias hospitalarias o al 061, tener antecedentes, encontrarse fuera de la vivienda habitual, y tener ingresos menores de 1.500 euros aumentan la demora. Tener síntomas respiratorios la reduce. Conclusiones. La demora prehospitalaria no se ajusta a las recomendaciones sanitarias, asociándose al entorno físico y social, a factores clínicos, y de percepción y actitudinales de los sujetos.Objective. To identify factors associated with prehospital delay in people who have had an acute coronary syndrome. Methods. Using a survey we studied patients admitted due to acute coronary syndrome in the 33 Andalusian public hospitals, obtaining information about different types of variables: socio-demographic, contextual, clinical, perception, action, and transportation. Multivariate logistic regression models were applied to calculate the odds ratios for the delay. Results. Of the 1,416 patients studied, more than half had a delay of more than an hour. This is associated to distance to the hospital and means of transport: when the event occurs in the same city, using the patient’s own means of transport increases the delay, odds ratio = 1.51 (1.02 to 2.23); if the distance is 1 to25 kilometers from the hospital, there is no difference between the patient’s own means of transport and an ambulance, odds ratio = 1.41 and odds ratio =1.43 respectively; and when the distance exceeds25 kilometers transport by ambulance means more delay, odds ratio = 3.13 and odds ratio = 2.20 respectively. Also, typical symptoms reduce delay amongst men but increase amongst women. Also, not caring and waiting for the resolution of symptoms, seeking health care other than a hospital or emergency services, previous clinical history, being away from home, and having an income under 1,500 euros, all increase delay. Conclusions. Prehospital delay times do not meet health recommendations. The physical and social environment, in addition to clinical, perceptual and attitudinal factors, are associated with this delay.Consejería de Salud (Expte.0079/2006); Agencia de Evaluación de Tecnologías Sanitarias-ISCIII (Expte. PI06/90450); CIBER de Epidemiología y Salud Pública; Consejería de Economía y Hacienda de Andalucía, Fondos G+ 2010

GACETA SANITARIA in 2016. A new stage; the strengthening of e-Gaceta and its internationalisation

En el año 2016 empezamos una nueva etapa en Gaceta Sanitaria con la conformación de un nuevo equipo editorial, después de 6 años de servicio del equipo liderado por Carme Borrell y Felicitas Domínguez Berjón. El comité editorial se ha constituido tras convocatoria pública, usando las figuras que están representadas en el reglamento de SESPAS, e incluye miembros de fuera de España. El nuevo equipo firmó un acuerdo explicitando el trabajo a desarrollar en cuanto a volumen, puntualidad y calidad del servicio prestado, salvaguardando los aspectos éticos de la publicación científica y representando todas las sensibilidades profesionales que conforman SESPAS