BENEFICIOS Y PROBLEMÁTICAS EN LA APLICACIÓN DE NORMAS INTERNACIONALES DE AUDITORÍA EN MÉXICO

The adoption of the ISAs, to Mexico and other countries, has benefits and problems that are seen as areas of opportunity, such a regulation is considered a worldwide standard, with a greater degree of rigor and universality, which aims to contribute to the global financial stability and offset the volatility that accompanies globalization, but also requires an assessment of regulations and legislation in the country to turn, allow the full implementation of these standards. The NIA currently given to the audit, greater confidence in Mexican law, since it sustains bajonormas reliability and certainty, that the financial statements generated by companies, are regulated uniformly, which brings logical greater acceptance of the data they contain, therefore, allow the comparison of financial reporting in an international environment, which in turn leads each generates more promotion of foreign investment in the country, in a word the harmonization of accounting field audit and internationally, and we talk to has a structured methodology for the correct development of the audit.La adopción de las NIA para México, así como, para otros países del mundo, presentan beneficios y problemáticas que son consideradas como áreas de oportunidad. Dicha normatividad es considerada una norma mundial, con mayor grado de rigurosidad y universalidad, que pretende contribuir a la estabilidad financiera mundial y contrarrestar la volatilidad que acompaña a la globalización, pero también requiere un diagnóstico sobre regulaciones y legislaciones del país, para que a su vez, permitan la implementación total de estas normas. Las NIA en la actualidad, otorga a la auditoría, mayor confianza en la normatividad mexicana, dado que se sustenta bajo normas de confiabilidad y certeza, de que los estados financieros generados por las empresas están normados de manera uniforme, lo que trae por consecuencia lógica mayor aceptación de los datos que contienen, por lo tanto, permiten el cotejo de información financiera en un ambiente internacional, lo que conlleva a que cada vez genere mayor promoción de la inversión extranjera en el país, en una palabra la armonización del ámbito contable y de auditoría a nivel internacional, ya que hablamos de que se cuenta con una metodología estructurada para el correcto desarrollo de la auditoría

Gestión del conocimiento. Perspectiva multidisciplinaria. Volumen 5

El libro “Gestión del Conocimiento. Perspectiva Multidisciplinaria”, Volumen 5, de la Colección Unión Global, es resultado de investigaciones. Los capítulos del libro, son resultados de investigaciones desarrolladas por sus autores. El libro es una publicación internacional, seriada, continua, arbitrada de acceso abierto a todas las áreas del conocimiento, que cuenta con el esfuerzo de investigadores de varios países del mundo, orientada a contribuir con procesos de gestión del conocimiento científico, tecnológico y humanístico que consoliden la transformación del conocimiento en diferentes escenarios, tanto organizacionales como universitarios, para el desarrollo de habilidades cognitivas del quehacer diario. La gestión del conocimiento es un camino para consolidar una plataforma en las empresas públicas o privadas, entidades educativas, organizaciones no gubernamentales, ya sea generando políticas para todas las jerarquías o un modelo de gestión para la administración, donde es fundamental articular el conocimiento, los trabajadores, directivos, el espacio de trabajo, hacia la creación de ambientes propicios para el desarrollo integral de las instituciones

El impacto de mejores prácticas en las empresas que cotizan en la bolsa Mexicana de valores gobierno corporativo

Los escándalos financieros a nivel mundial de empresas que han provocado pérdidas millonarias para sus accionistas y también para entidades que guardan algún tipo de relación con éstas, han derivado en todo un reto para que las empresas mexicanas recuperen credibilidad; de esta forma se vuelve trascendental que la información financiera sea oportuna y sobre todo veraz. En el presente proyecto se utilizó la implementación del código de mejores prácticas corporativas para conocer en qué medida la rentabilidad es afectada, para ello, fueron consideradas empresas que cotizan en la Bolsa Mexicana de Valores, ya que tienen la obligación de implementar el mencionado Códig

Global variation in postoperative mortality and complications after cancer surgery: a multicentre, prospective cohort study in 82 countries

© 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 licenseBackground: 80% of individuals with cancer will require a surgical procedure, yet little comparative data exist on early outcomes in low-income and middle-income countries (LMICs). We compared postoperative outcomes in breast, colorectal, and gastric cancer surgery in hospitals worldwide, focusing on the effect of disease stage and complications on postoperative mortality. Methods: This was a multicentre, international prospective cohort study of consecutive adult patients undergoing surgery for primary breast, colorectal, or gastric cancer requiring a skin incision done under general or neuraxial anaesthesia. The primary outcome was death or major complication within 30 days of surgery. Multilevel logistic regression determined relationships within three-level nested models of patients within hospitals and countries. Hospital-level infrastructure effects were explored with three-way mediation analyses. This study was registered with ClinicalTrials.gov, NCT03471494. Findings: Between April 1, 2018, and Jan 31, 2019, we enrolled 15 958 patients from 428 hospitals in 82 countries (high income 9106 patients, 31 countries; upper-middle income 2721 patients, 23 countries; or lower-middle income 4131 patients, 28 countries). Patients in LMICs presented with more advanced disease compared with patients in high-income countries. 30-day mortality was higher for gastric cancer in low-income or lower-middle-income countries (adjusted odds ratio 3·72, 95% CI 1·70–8·16) and for colorectal cancer in low-income or lower-middle-income countries (4·59, 2·39–8·80) and upper-middle-income countries (2·06, 1·11–3·83). No difference in 30-day mortality was seen in breast cancer. The proportion of patients who died after a major complication was greatest in low-income or lower-middle-income countries (6·15, 3·26–11·59) and upper-middle-income countries (3·89, 2·08–7·29). Postoperative death after complications was partly explained by patient factors (60%) and partly by hospital or country (40%). The absence of consistently available postoperative care facilities was associated with seven to 10 more deaths per 100 major complications in LMICs. Cancer stage alone explained little of the early variation in mortality or postoperative complications. Interpretation: Higher levels of mortality after cancer surgery in LMICs was not fully explained by later presentation of disease. The capacity to rescue patients from surgical complications is a tangible opportunity for meaningful intervention. Early death after cancer surgery might be reduced by policies focusing on strengthening perioperative care systems to detect and intervene in common complications. Funding: National Institute for Health Research Global Health Research Unit

Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital. Findings: Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3·85 [95% CI 2·58–5·75]; p<0·0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63·0% vs 82·7%; OR 0·35 [0·23–0·53]; p<0·0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer. Interpretation: Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised. Funding: National Institute for Health and Care Research