Información para inversionistas

The international standards application is a proposal by the Anglo-Saxon model; implementation in different countries is a breakthrough in accounting. Many writers on the subject claim that the implementation of international standards benefits the country as it provides a more complete information to the financial statements and companies will internationalize, however what is missed it is not observed implementing these standards. Two approaches to accounting, forensic approach and the financial approach stating that each is based on facts and the other in forecasts displayed. A section called “international standards” set forth, one side of these that is not as well known as it is observed here that handles accounting information for investors but does not show the economic reality as investors do not buy “story”. A key to display different kinds of information based on a system proposed project.La aplicación de estándares internacionales es una propuesta del modelo anglosajón; la implementación en los diferentes países es un avance en materia contable. Muchos tratadistas del tema afirman que la implementación de estándares internacionales beneficia al país ya que brinda una información más completa a los estados financieros y las empresas se van a internacionalizar, sin embargo no se observa lo que se pierden al implementar estas normas. Se muestran dos enfoques de la contabilidad, el enfoque forense y el enfoque financiero exponiendo que el uno se basa en hechos y el otro en pronósticos. Se expone un apartado denominado “Estándares Internacionales”, una cara de estos que no es tan conocida ya que se observa que la contabilidad maneja aquí información para los inversionistas pero que no muestra la realidad económica ya que los inversionistas no compran “historia”. Se propone un proyecto clave para mostrar diferente tipo de informaciones basado en un sistema

The press release: the anticipated sentence in constitutional Matters

Partiendo del respeto a los derechos desde el punto de vista procesal que le impone la Carta Política a la Corte Constitucional, el objeto de la presente investigación es una especialísima forma procesal que hemos denominado “Anticipada Sentencia: El Comunicado de Prensa”. Entendido como el acto de comunicación que aplica reiteradamente la Corte Constitucional en Colombia para dar a conocer el sentido y alcance de sus decisiones, sin haber suscrito el texto de la sentencia y en consecuencia, no habiendo agotado la etapa procesal de su notificación. El objetivo principal de la investigación es demostrar cómo en la práctica se genera incertidumbre y confusión en la colectividad, a causa de la divulgación de las decisiones de la Corte Constitucional a través de comunicados con los cuales evade el cumplimiento de elementales normas procesales de orden público que rigen los actos del proceso, al amparo del Artículo 64 de la Ley 270 de 1996 que, por el contrario, no es de imperativa aplicación. El trabajo se desarrolla en tres ejes estructurales: primero, Eficacia Normativa o Simbólica de los comunicados de prensa; segundo, Proceso de Acción Pública de Inconstitucionalidad; y tercero, Principio de Seguridad Jurídica. Analizados a través de casos hito: Caso de la Ley de Justicia y Paz, Caso Código de Procedimiento Penal, Caso Régimen Patrimonial entre parejas del mismo sexo, Caso despenalización del aborto y Caso referendo promotor de la segunda reelección presidencial.Being aware of the respect for the rights from the procedural point of view imposed to the Constitutional Court by our Constitution, the purpose of this research paper has its focus on a very special procedural form we decided to call Advanced Verdict: The Press Release. This is understood as the act of communication that in Colombia the Constitutional Court repeatedly applies to communicate the meaning and scope of their decisions, without having signed the text of the verdict, and therefore not having shattered the procedural stage of notification. The main objective of the research is to demonstrate how in reality this practice creates uncertainty and confusion in the community, over the broadcasting of the Constitutional Court’s decisions through press releases, with which evades the implementation of basic procedural rules of public order which guideline actions throughout the process justified under Article 64 of the Law 270 of 1996, that on the contrary are not of compulsory application. The work is divided into three structural axes as follows: first, Symbolic or Norm Efficacy of the press releases; second, Procedure of the Public Action of Unconstitutionality; and third, the Principle of Legal Certainty. Analyzed by representative cases: Case of the Justice and Peace Law, Criminal Procedure Code Case, Case of property regime between samesex couples, decriminalization of abortion Case and the referendum promoter of the second presidential reelection Case

Validation and intra-rater reliability of the CDQ scale for the diagnosis of COPD in Colombia

Background: COPD is highly underdiagnosed, thus applying clinical prediction scales such as the COPD Diagnostic Questionnaire (CDQ) helps to address this problem. Objective: To evaluate the criterion validity and in-tra-rater reproducibility of the questionnaire CDQ in a Colombian population. Materials and methods: A prospective cohort study. The reproducibility was assessed with the Kappa sta-tistic and the intraclass correlation coefficient (ICC). Validity was established with the score obtained from the CDQ questionnaire and the spirometry values (FEV1/ FVC 16.5 and < 19.5, and high probability of CDQ COPD ≥ 19.6. The ACOR was 0.68 (95%CI: 0.647-0.712), a sensitivity of 79% and a specificity of 44% were obtained for a score ≥16.5, with a PPV of 26% and a NPV of 86%. Conclusions: The CDQ questionnaire has a regu-lar performance for the diagnosis of COPD with an ACOR similar to other questionnaires, it can be useful in underdiagnosed patients. The optimal cut-off point for this population was 16.5

El Comunicado de prensa: la Anticipada Sentencia en Sede Constitucional

Being aware of the respect for the rights from the procedural point of view imposed to the Constitutional Court by our Constitution, the purpose of this research paper has its focus on a very special procedural form we decided to call Advanced Verdict: The Press Release. This is und erstood as the act of communication that in Colombia the Constitutional Court repeatedly applies to communicate the meaning and scope of their decisions, without having signed the text of the verdict, and therefore not having shattered the procedural stage of notification. The main objective of the research is to demonstrate how in reality this practice creates uncertainty and confusion in the community, over the broadcasting of the Constitutional Court’s decisions through press releases, with which evades the implementation of basic procedural rules of public order which guideline actions throughout the process justified under Article 64 of the Law 270 of 1996, that on the contrary are not of compulsory application. The work is divided into three structu ral axes as follows: first, Symbolic or Norm Efficacy of the press releases; second, Procedure of the Public Action of Unconstitutionality; and third, the Principle of Legal Certainty. Analyzed by representative cases: Case of the Justice and Peace Law, Cr iminal Procedure Code Case, Case of property regime between same - sex couples, decriminalization of abortion Case and the referendum promoter of the second presidential reelection Case.Partiendo del respeto a los derechos desde el punto de vista procesal que le impone la Carta Política a la Corte Constitucional, el objeto de la presente investigación es una especialísima forma procesal que hemos denominado “Anticipada Sentencia: El Comu nicado de Prensa”. Entendido como el acto de comunicación que aplica reiteradamente la Corte Constitucional en Colombia para dar a conocer el sentido y alcance de sus decisiones, sin haber suscrito el texto de la sentencia y en consecuencia, no habiendo ag otado la etapa procesal de su notificación. El objetivo principal de la investigación es demostrar cómo en la práctica se genera incertidumbre y confusión en la colectividad, a causa de la divulgación de las decisiones de la Corte Constitucional a través de comunicados con los cuales evade el cumplimiento de elementales normas procesales de orden público que rigen los actos del proceso, al amparo del Artículo 64 de la Ley 270 de 1996 que, por el contrario, no es de imperativa aplicación. El trabajo se de sarrolla en tres ejes estructurales: primero, Eficacia Normativa o Simbólica de los comunicados de prensa; segundo, Proceso de Acción Pública de Inconstitucionalidad; y tercero, Principio de Seguridad Jurídica. Analizados a través de casos hito: Caso de la Ley de Justicia y Paz, Caso Código de Procedimiento Penal, Caso Régimen Patrimonial entre parejas del mismo sexo, Caso despenalización del aborto y Caso referendo promotor de la segunda reelección presidencial

Guía de práctica clínica para la prevención, diagnóstico, tratamiento y rehabilitación de la falla cardiaca en población mayor de 18 años, clasificación B, C y D

La falla cardíaca es un síndrome clínico caracterizado por síntomas y signos típicos de insuficiencia cardíaca, adicional a la evidencia objetiva de una anomalía estructural o funcional del corazón. Guía completa 2016. Guía No. 53Población mayor de 18 añosN/

Optimasi Portofolio Resiko Menggunakan Model Markowitz MVO Dikaitkan dengan Keterbatasan Manusia dalam Memprediksi Masa Depan dalam Perspektif Al-Qur`an

Risk portfolio on modern finance has become increasingly technical, requiring the use of sophisticated mathematical tools in both research and practice. Since companies cannot insure themselves completely against risk, as human incompetence in predicting the future precisely that written in Al-Quran surah Luqman verse 34, they have to manage it to yield an optimal portfolio. The objective here is to minimize the variance among all portfolios, or alternatively, to maximize expected return among all portfolios that has at least a certain expected return. Furthermore, this study focuses on optimizing risk portfolio so called Markowitz MVO (Mean-Variance Optimization). Some theoretical frameworks for analysis are arithmetic mean, geometric mean, variance, covariance, linear programming, and quadratic programming. Moreover, finding a minimum variance portfolio produces a convex quadratic programming, that is minimizing the objective function ðð¥with constraintsð ð 𥠥 ðandð´ð¥ = ð. The outcome of this research is the solution of optimal risk portofolio in some investments that could be finished smoothly using MATLAB R2007b software together with its graphic analysis

Search for heavy resonances decaying to two Higgs bosons in final states containing four b quarks

A search is presented for narrow heavy resonances X decaying into pairs of Higgs bosons (H) in proton-proton collisions collected by the CMS experiment at the LHC at root s = 8 TeV. The data correspond to an integrated luminosity of 19.7 fb(-1). The search considers HH resonances with masses between 1 and 3 TeV, having final states of two b quark pairs. Each Higgs boson is produced with large momentum, and the hadronization products of the pair of b quarks can usually be reconstructed as single large jets. The background from multijet and t (t) over bar events is significantly reduced by applying requirements related to the flavor of the jet, its mass, and its substructure. The signal would be identified as a peak on top of the dijet invariant mass spectrum of the remaining background events. No evidence is observed for such a signal. Upper limits obtained at 95 confidence level for the product of the production cross section and branching fraction sigma(gg -> X) B(X -> HH -> b (b) over barb (b) over bar) range from 10 to 1.5 fb for the mass of X from 1.15 to 2.0 TeV, significantly extending previous searches. For a warped extra dimension theory with amass scale Lambda(R) = 1 TeV, the data exclude radion scalar masses between 1.15 and 1.55 TeV

Search for supersymmetry in events with one lepton and multiple jets in proton-proton collisions at root s=13 TeV

Peer reviewe

Measurement of the top quark forward-backward production asymmetry and the anomalous chromoelectric and chromomagnetic moments in pp collisions at √s = 13 TeV

Abstract The parton-level top quark (t) forward-backward asymmetry and the anomalous chromoelectric (d̂ t) and chromomagnetic (μ̂ t) moments have been measured using LHC pp collisions at a center-of-mass energy of 13 TeV, collected in the CMS detector in a data sample corresponding to an integrated luminosity of 35.9 fb−1. The linearized variable AFB(1) is used to approximate the asymmetry. Candidate t t ¯ events decaying to a muon or electron and jets in final states with low and high Lorentz boosts are selected and reconstructed using a fit of the kinematic distributions of the decay products to those expected for t t ¯ final states. The values found for the parameters are AFB(1)=0.048−0.087+0.095(stat)−0.029+0.020(syst),μ̂t=−0.024−0.009+0.013(stat)−0.011+0.016(syst), and a limit is placed on the magnitude of | d̂ t| &lt; 0.03 at 95% confidence level. [Figure not available: see fulltext.