Esquema de análisis de la Calidad de la información Contable

Given the new demands on accounting information derived from the growth and internationalization of companies considered multinationals, this article is addressed whose objective is to present a schema that allows analyzing the incidence of the mandatory adoption of International Financial Reporting Standards (IFRS) in improving the quality of accounting information in Colombia. To achieve this, a bibliographic review was first carried out, in order to discuss the concepts and their evolution from the branches of organizational management, characteristics and accounting regulatory regulation applicable in Colombia and the qualitative attributes of the financial information, the proposal is presented, finally, it establishes the way to approach the analysis of reliability and validity of the proposal taking into account descriptive and inferential statistics, this allowed establishing that it is beneficial for organizations to use financial accounting to decision-making, however, when implementing IFRS with measurement of assets and liabilities under the fair value method, it is established that the results and information may be distorted. It is concluded that international investigations pose a heterogeneous relationship between the adoption of international standards and the quality of the information available, due to the complexity and legal, economic, social and political contexts of each country.Dada las nuevas exigencias sobre información contable derivada por el crecimiento e internacionalización de empresas consideradas multinacionales, se aborda este artículo cuyo objetivo es presentar un esquema que permita analizar la incidencia de la adopción obligatoria de las Normas Internacionales de Información Financiera (NIIF) en la mejora de la calidad de la información contable en Colombia. Para lograrlo, primero se realizó una revisión bibliográfica, con el fin de discutir los conceptos y su evolución desde las ramas de la gestión organizacional, características y modelo de regulación normativo contable aplicable en Colombia y los atributos cualitativos de la información financiera, se presenta la propuesta, por último, se establece la forma de abordar el análisis de confiabilidad y de validez de la propuesta teniendo en cuenta la estadística descriptiva e inferencial, esto permitió establecer que resulta benéfico para las organizaciones utilizar la contabilidad financiera para la toma de decisiones, sin embargo al implementar las NIIF con medición de activos y pasivos bajo el método de valor razonable se establece que los resultados y la información pueden verse deformada. Se concluye que las investigaciones internacionales plantean una relación heterogénea entre la adopción de las normas internacionales y la calidad de la información contable, en razón a la complejidad y a los contextos legales, económicos, sociales y políticos de cada país

Esquema de análisis de la Calidad de la información Contable

Given the new demands on accounting information derived from the growth and internationalization of companies considered multinationals, this article is addressed whose objective is to present a schema that allows analyzing the incidence of the mandatory adoption of International Financial Reporting Standards (IFRS) in improving the quality of accounting information in Colombia. To achieve this, a bibliographic review was first carried out, in order to discuss the concepts and their evolution from the branches of organizational management, characteristics and accounting regulatory regulation applicable in Colombia and the qualitative attributes of the financial information, the proposal is presented, finally, it establishes the way to approach the analysis of reliability and validity of the proposal taking into account descriptive and inferential statistics, this allowed establishing that it is beneficial for organizations to use financial accounting to decision-making, however, when implementing IFRS with measurement of assets and liabilities under the fair value method, it is established that the results and information may be distorted. It is concluded that international investigations pose a heterogeneous relationship between the adoption of international standards and the quality of the information available, due to the complexity and legal, economic, social and political contexts of each country.Dada las nuevas exigencias sobre información contable derivada por el crecimiento e internacionalización de empresas consideradas multinacionales, se aborda este artículo cuyo objetivo es presentar un esquema que permita analizar la incidencia de la adopción obligatoria de las Normas Internacionales de Información Financiera (NIIF) en la mejora de la calidad de la información contable en Colombia. Para lograrlo, primero se realizó una revisión bibliográfica, con el fin de discutir los conceptos y su evolución desde las ramas de la gestión organizacional, características y modelo de regulación normativo contable aplicable en Colombia y los atributos cualitativos de la información financiera, se presenta la propuesta, por último, se establece la forma de abordar el análisis de confiabilidad y de validez de la propuesta teniendo en cuenta la estadística descriptiva e inferencial, esto permitió establecer que resulta benéfico para las organizaciones utilizar la contabilidad financiera para la toma de decisiones, sin embargo al implementar las NIIF con medición de activos y pasivos bajo el método de valor razonable se establece que los resultados y la información pueden verse deformada. Se concluye que las investigaciones internacionales plantean una relación heterogénea entre la adopción de las normas internacionales y la calidad de la información contable, en razón a la complejidad y a los contextos legales, económicos, sociales y políticos de cada país

Cause of Cambrian Explosion - Terrestrial or Cosmic?

We review the salient evidence consistent with or predicted by the Hoyle-Wickramasinghe (H-W) thesis of Cometary (Cosmic) Biology. Much of this physical and biological evidence is multifactorial. One particular focus are the recent studies which date the emergence of the complex retroviruses of vertebrate lines at or just before the Cambrian Explosion of ∼500 Ma. Such viruses are known to be plausibly associated with major evolutionary genomic processes. We believe this coincidence is not fortuitous but is consistent with a key prediction of H-W theory whereby major extinction-diversification evolutionary boundaries coincide with virus-bearing cometary-bolide bombardment events. A second focus is the remarkable evolution of intelligent complexity (Cephalopods) culminating in the emergence of the Octopus. A third focus concerns the micro-organism fossil evidence contained within meteorites as well as the detection in the upper atmosphere of apparent incoming life-bearing particles from space. In our view the totality of the multifactorial data and critical analyses assembled by Fred Hoyle, Chandra Wickramasinghe and their many colleagues since the 1960s leads to a very plausible conclusion - life may have been seeded here on Earth by life-bearing comets as soon as conditions on Earth allowed it to flourish (about or just before 4.1 Billion years ago); and living organisms such as space-resistant and space-hardy bacteria, viruses, more complex eukaryotic cells, fertilised ova and seeds have been continuously delivered ever since to Earth so being one important driver of further terrestrial evolution which has resulted in considerable genetic diversity and which has led to the emergence of mankind

Omecamtiv mecarbil in chronic heart failure with reduced ejection fraction, GALACTIC‐HF: baseline characteristics and comparison with contemporary clinical trials

Aims: The safety and efficacy of the novel selective cardiac myosin activator, omecamtiv mecarbil, in patients with heart failure with reduced ejection fraction (HFrEF) is tested in the Global Approach to Lowering Adverse Cardiac outcomes Through Improving Contractility in Heart Failure (GALACTIC‐HF) trial. Here we describe the baseline characteristics of participants in GALACTIC‐HF and how these compare with other contemporary trials. Methods and Results: Adults with established HFrEF, New York Heart Association functional class (NYHA) ≥ II, EF ≤35%, elevated natriuretic peptides and either current hospitalization for HF or history of hospitalization/ emergency department visit for HF within a year were randomized to either placebo or omecamtiv mecarbil (pharmacokinetic‐guided dosing: 25, 37.5 or 50 mg bid). 8256 patients [male (79%), non‐white (22%), mean age 65 years] were enrolled with a mean EF 27%, ischemic etiology in 54%, NYHA II 53% and III/IV 47%, and median NT‐proBNP 1971 pg/mL. HF therapies at baseline were among the most effectively employed in contemporary HF trials. GALACTIC‐HF randomized patients representative of recent HF registries and trials with substantial numbers of patients also having characteristics understudied in previous trials including more from North America (n = 1386), enrolled as inpatients (n = 2084), systolic blood pressure < 100 mmHg (n = 1127), estimated glomerular filtration rate < 30 mL/min/1.73 m2 (n = 528), and treated with sacubitril‐valsartan at baseline (n = 1594). Conclusions: GALACTIC‐HF enrolled a well‐treated, high‐risk population from both inpatient and outpatient settings, which will provide a definitive evaluation of the efficacy and safety of this novel therapy, as well as informing its potential future implementation

Impact of drought on mental and behavioral disorders, contributions of research in a climate change context. A narrative review

Mental and behavioral disorders are an important public health problem and constitute a priority for the WHO, whose recommendations include the surveillance of their risk factors. On the other hand, drought episodes have been increasing in frequency and severity in Europe since 1980. Therefore, to review the present knowledge about the impact of drought on mental and behavioral disorders, in the present climate change context, and to underline potential research gaps, could be of major interest. Thus, we performed a narrative review using online academic databases with the aim of identifying relevant literature about the impact of drought on mental and behavioral disorders. To the best of our knowledge, no study in Europe quantifies the potential association between drought and mental disorders. A limited number of studies have found significant associations between droughts (with different temporal ranges) and various measures of mental health. However, according to our review, only three of them quantified the association between drought and objective mental health outcomes, such as number of emergencies due to clinically diagnosed mental disorders or suicides. Additionally, few studies used specific indices as a measure of drought; and finally, as far as authors are aware, none of them has analyzed this relationship adjusting for various other potential environmental confounders. Moreover, the eventual association could vary between different geographical areas within the same country. Therefore, national and regional studies would be especially necessary. Thus, there is a need for specific national and regional studies, in Europe and globally, that assess the impact of specific indices of drought (with different temporal ranges) on objective mental health outcomes controlling for potential environmental confounders. Moreover, the quantification of its cost would be necessary for health prioritization, evidence-based policies and strategic health planning.Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature. Open Access funding provided thanks to the CRUE-CSIC-Instituto de Salud Carlos III agreement with Springer Nature.S

Análisis estratégico de la industria del mueble de madera en Bolívar

Tesis (Economista).--Universidad de Cartagena. Facultad de Ciencias Económicas. Programa de Economía, 1997.El presente estudio tiene por objeto analizar en forma integral y estratégica las características y posición competitiva de la industria del mueble de madera de Bolivar

LA MICROZONIFICACIÓN SÍSMICA EN EL PROCESO DE PLANIFICACIÓN URBANA. CASO DE ESTUDIO: MUNICIPIO CHACAO / Seismic Microzoning in The Urban Planning Process.Case Study: Chacao Municipality

A partir de los primeros resultados del Proyecto de Microzonificación Sísmica de Caracas, realizado entre los años 2005 y 2009, en el cual se identificaron las diferentes zonas con respuesta sísmica similar, surge el interés de determinar como dichos resultados podrían apoyar el proceso de planificación urbana de la ciudad. Como aporte a la discusión sobre el tema, se estudiaron las características principales de la amenaza sísmica, de otras amenazas, aspectos de vulnerabilidad y el marco normativo de la planificación urbana en el municipio Chacao, en el cual colapsaron cuatro edificaciones en el sismo de 1967. El estudio reveló que los niveles de amenaza sísmica correspondiente a la microzonificación sísmica, no rigen ni condicionan el ordenamiento urbano ni el diseño urbano, excepto por efectos económicos. Es una mejora necesaria de la norma de edificaciones sismorresistentes vigente. La microzonificación sísmica, junto con un adecuado proceso de planificación y gestión urbana, donde se incluya la adecuación estructural, la renovación urbana, el seguimiento y control de la aplicación de las normas para edificaciones sismorresistentes y el acompañamiento social y técnico, podría reducir, significativamente, los niveles de riesgo sísmico.ABSTRACTBased on the results of Caracas Seismic Microzoning Project, carried out in the years 2005 until 2009, in which were identified zones with similar seismic response, the interest of determining how those results could support the urban planning process of the city arises. In order to contribute to the discussion over this issue, the main features of the seismic hazard, as well as other types of hazard, vulnerability aspects and the urban planning regulation frame of Chacao municipality, in which four buildings collapsed during 1967 earthquake, were studied. The study revealed that the hazard levels presented in the seismic microzonation do not rule neither establish conditions to the land use planning nor the urban design, except for economics effects, and it is a necessary improvement to the in force code for seismic-resistant buildings. The seismic microzonation, together with an appropriate urban planning and management process including structural upgrading, urban renovation, greater law enforcement and socio-technical accompaniment, could reduce significantly the seismic risk levels.Keywords: Seismic Microzoning, Urban Planning, Risk Management, Natural Hazards, Physical Vulnerability, Social Vulnerability, Institutional Vulnerability, Urban Regeneration

Evaluación financiera de proyectos: Evolución hacia las normas NIIF

The drive of global economic policy, the linkage of countries to international markets, market volatility and technological changes have led to internationally accepted standards by the international accounting community called International Financial Reporting Standards – IFRS. The objective of this research is to analyze the effects that can get to have these standards in the evaluation of a project pure, and how they can contribute to that discussed under this approach, becomes timely information that contribute to the decision-making of the investors of a project . The method is exploratory as it is intended to approach the application of international standards and its inference in the results of a hypothetical academic project. As a result, is achieved show variations in: how to recognize and measure the investment, the depreciation of fixed assets, the amortization of deferred Interest and capital payment, and the determination of the rescue value of the project.El impulso de la política económica mundial, la vinculación de los países con los mercados internacionales, la volatilidad de los mercados y los cambios tecnológicos han dado lugar a normas internacionalmente aceptadas por la comunidad contable internacional Normas de notificación – NIIF. El objetivo de esta investigación es el de analizar los efectos que puede llegar a tener estos estándares en la evaluación de un proyecto puro, y cómo pueden contribuir a esa discusión en este enfoque, se convierte en información oportuna que contribuyan a la toma de decisiones de los inversionistas de un proyecto. El método es exploratorio, ya que está destinada a abordar la aplicación de las normas internacionales y sus implicaciones en los resultados de un hipotético proyecto académico. Como resultado, se logran mostrar variaciones  de impacto en: cómo reconocer y medir la inversión inicial, la depreciación de activos fijos, la amortización de intereses diferidos y pago de capital, y la determinación del valor de rescate del proyecto