ANALISIS DE LA APLICACIÓN DE MODELOS CONTABLES Y FINANCIEROS EN LA MEDIANA EMPRESA PRIVADA DE LOS MUNICIPIOS DE ESPINAL, GUAMO, SALDAÑA Y PURIFICACIÓN DEL TOLIMA, COLOMBIA (Original)

The research explains the accounting and financial models employed in the private medium-sized enterprises of the municipalities of Espinal, Guamo, Saldaña and Purificación. According to the information provided by the “Chamber of Commerce of the South- East of Tolima” and the entrepreneurs surveyed, the models with the highest index of use were the financial model IFRS, the traditional model, the causation model and the cash system model. In addition it was found that the medium businessman in the south-east of Tolima does not know the operation of IFRS, but he implements some type of accounting model and believes that the performance of his company is correlated with this. However, when they were asked about the possibility of an operational change in the accounting management, they had a willingness to recognize that the traditional systems have been short to supply the demands of the market in terms of information organization. Likewise, it was possible to characterize the medium-sized company of the south-east of Tolima, which is mainly linked to the services sector and focused in the cities of Melgar and Espinal; As for the mercantile registry of these companies, in the last five years, the number of cancellation of renewals has increased and the number of new registrations has not been very significant.La investigación da cuenta de los modelos contables y financieros empleados en la mediana empresa privada de los municipios de Espinal, Guamo, Saldaña y Purificación. De acuerdo con la información facilitada por la “Cámara de comercio del sur oriente del Tolima” y los empresarios encuestados, los modelos con mayor índice de uso fueron el modelo financiero NIIF, el modelo tradicional, el modelo de causación y el modelo de sistema de caja. Además se encontró que el mediano empresario promedio del suroriente del Tolima desconoce el funcionamiento de las NIIF, pero implementa algún tipo de modelo contable y cree que el desempeño de su empresa está correlacionado con este.  Sin embargo, cuando se les habló de la posibilidad de un cambio operativo en el manejo contable, refirieron una buena disposición reconociendo que los sistemas tradicionales son insuficientes para atender a las demandas del mercado en materia de organización de la información. Así mismo se pudo caracterizar la mediana empresa del suroriente del Tolima, la cual está vinculada principalmente al sector servicios y se concentra en las ciudades de Melgar y Espinal; en cuanto al registro mercantil de estas empresas, en los últimos cinco años, ha aumentado el número de cancelación de renovaciones y el número de matrículas nuevas no ha sido muy significativo

Vínculos formales entre la industria tecnológica, la formación profesional y el desarrollo social

The triple helix is ​​an economic concept that integrates three necessary variables: the University, the Industry and the Government, with a specific objective that involves dynamism in the exchange of knowledge to generate a common good, which for this research translates into a social development. The objective is to define the variables that should be involved at the formation of the human factor to be incorporated into work environments that meet the prevailing social needs in the State of Querétaro with a component of collaboration with the technological transformation and innovation company. The present proposal, for the purposes of its dissemination is divided into two stages, the first is considered the preamble of the research project, which establishes the bases and technical concepts that give way to the application, where the literature review is used essentially. The second stage, which will be published on a second occasion, is developed under the mixed approach, predominantly qualitative, incorporating subjective point of view, such as the perceptions and attitudes of the actors, and a quantitative approach in which techniques and instruments are used. of collection to determine 367 statistically the dimensions of study, this in centers of investigation and technological development; in a Higher Education Institution: in an educational program of the administrative economic area, in the area of ​​institutional entrepreneurship and bonding; as well as the systematic review of statistical databases of the federal government. It concludes that each of the components of this triad must increase cooperation and collaboration networks: in the technology-based transformation industry with incremental, radical or disruptive innovation; as part of the government's challenges to promote science and technology and a training from the academy on issues of innovation, knowledge transfer and applied technology, regardless of the nature of the profession, all efforts have been individual and with this no social benefits are reported with a low impact on social development.La triple hélice es un concepto económico que integra tres variables necesarias: la Universidad, la Empresa y el Gobierno, con un objetivo concreto que involucra un dinamismo en el intercambio de conocimientos para generar un bien común, que para esta investigación se traduce en un desarrollo social. El objetivo es definir las variables que deben involucrarse desde la formación del factor humano para incorporarse en ámbitos laborales que atiendan las necesidades sociales imperantes en el Estado de Querétaro con un componente de colaboración con la empresa de transformación e innovación tecnológica.   La presente propuesta, para efectos de su divulgación se divide en dos etapas, la primera es considerada el preámbulo del proyecto de investigación, en el que se asientan las bases y conceptos técnicos que dan paso a la aplicación, en donde se emplea la revisión bibliográfica esencialmente. La segunda etapa, que será publicada en una segunda oportunidad, es desarrollado bajo el enfoque mixto, predominantemente cualitativo, incorporando aspectos subjetivos, como  las percepciones y actitudes de los actores del estudio, y de un enfoque cuantitativo en el que se emplean técnicas e instrumentos de recolección para determinar estadísticamente las dimensiones de estudio, ello en centros de investigación y desarrollo- tecnológico; en una Institución de Educación Superior, de un programa educativo del área económico administrativo, en el área de emprendimiento institucional y vinculación; así como la revisión sistemática de bases de datos estadísticos del gobierno federal. Se concluye de esta primera etapa, que cada uno de los componentes de esta triada, deben incrementar la cooperación y las redes de colaboración: en la industria de la transformación con base tecnológica con innovación incremental, radical o disruptiva; como parte de los desafíos del gobierno impulsar la ciencia y tecnología; y una formación desde la academia en temas de innovación, transferencia tecnológica aplicada y de conocimiento, sin importar la naturaleza de la profesión; todos los esfuerzos han sido individuales y con ello no se reportan beneficios sociales, con un bajo impacto en el desarrollo social

Percepción del ejercicio profesional del contador público en estudiantes de una institución de educación superior

Abstract   Professional practice is always a concern for students, especially for those in the last semester of any career, since it makes them put themselves in real situations and think about what their job performance will be, especially those students who have not managed to have some rapport with the reality of your profession. Therefore, the objective was to analyze the perception that last semester students have regarding the exercise of the profession of Public Accountant. The methodology used has been qualitative, with which it is intended to know what expectations students have when they are in their last semester of training in relation to their professional profile and the exercise of the profession, for the study a questionnaire was developed and focus groups were applied to students and practicing professionals, the population and sample was made up of 178 students from the last semester of Public Accounting of a Higher Education Institution. The results made it possible to identify the students' concern about their professional performance ethics, to reduce the margins of error, in addition the students are expectant to the application of the great variety of regulations in the real world of their profession, the results also showed the restlessness to know what the best line of study would be to continue with their academic preparation. In conclusion, it is established that the majority of students feel that they have a great professional challenge in the application of international financial reporting standards, and that is where their great concern is to practice their profession.Resumen  La practica profesional siempre es una preocupación para los estudiantes, en especial para los del último semestre de cualquier carrera, ya que lo hace ponerse en situaciones reales y pensar cuál será su desempeño laboral, en especial aquellos estudiantes que no han logrado tener algún acercamiento con la realidad de su profesión. Por lo anterior se estableció como objetivo analizar la percepción que tienen los estudiantes de último semestre frente al ejercicio de la profesión del Contador Público.  La metodología empleada ha sido cualitativa, con lo cual se pretende conocer que expectativas presentan los estudiantes al encontrarse en su último semestre de formación frente a su perfil profesional y al ejercicio de la profesión, para el estudio se desarrolló un cuestionario y grupos focales estos se aplicaron  a los estudiantes y profesionales en ejercicio, la población y muestra quedo conformadas por 178 alumnos del último semestre de Contaduría Pública de una Institución de Educación Superior. Los resultados permitieron identificar la preocupación de los estudiantes ante su ética actuación profesional, para disminuir los márgenes de error, además los alumnos se encuentran expectante a la aplicación de la gran variedad de normativas en el mundo real de su profesión, los resultados también arrojaron la inquietud por conocer cuál sería la mejor línea de estudio para continuar con su preparación académica. En conclusión, se estable que la mayoría de los estudiantes siente que tienen un gran reto profesional en la aplicación de las normas internacionales de información financiera, y es allí donde está su gran preocupación para ejercer su profesión.&nbsp

Estrategias de mejoramiento a partir de la responsabilidad social y ambiental en los procesos de producción en la agroindustria arrocera del sur oriente del Tolima

The paper describes the results of the perception of the mills with respect to the risks existing in their environment and especially in the environment, their environmental responsibility and what they are doing to neutralise the effects of the noise and dust particles they generate on the processing of the raw material such as paddy rice, from a qualitative study, with which the topic was addressed outside and inside the mills, the objective was to: describe, analyse and understand the perception of the mills of the agro-industrial zone of the south east of Tolima about their social and environmental responsibility based on the identification of the strategies applied to their production process. As conclusions it can be identified the commitment of environmental protection that has developed the agribusiness rice companies of the south east of the Tolima including within the strategic planning the Social Responsibility and Environmental (RSA) so that production processes do not affect the environment, they also recognize the stages in which they are more generators of pollutants, know I have implemented indicators to measure them. They present ISO 14001 certification, and today they are in search of all the certifications associated with social and environmental responsibility that are required to comply with everything legally established.El presente artículo describe los resultados de la percepción de los molinos respecto a los riesgos existentes en su entorno y sobre todo en el ambiente, su responsabilidad en cuanto a lo ambiental y lo que están realizando para neutralizar los efectos que produce el ruido y las partículas de polvo que generan en el proceso de transformación de la materia prima como lo es el arroz Paddy, a partir de un estudio cualitativo, con el cual se abordó el tema fuera y dentro de los molinos, se planteó como objetivo: describir, analizar y comprender la percepción de los molinos de la zona agroindustrial del sur oriente del Tolima sobre su responsabilidad social y ambiental a partir de la identificación de las estrategias aplicadas a su proceso de producción. Como conclusiones se puede identificar el compromiso de protección al medio ambiente que han desarrollado las empresas agroindustriales arroceras del sur oriente del Tolima, incluyendo dentro de la planeación estratégica la Responsabilidad Social y Ambiental (RSA) para que los procesos de producción no afecten el medio ambiente, también reconocen las etapas en las cuales son más generadores de agentes contaminantes, conocen he implementan indicadores para medirlos. Presentan certificación ISO 14001, y hoy en día están en la búsqueda de todas las certificaciones asociadas a la responsabilidad social y ambiental que se requieren para dar cumplimiento a todo lo legalmente establecido

The impact of surgical delay on resectability of colorectal cancer: An international prospective cohort study

AIM: The SARS-CoV-2 pandemic has provided a unique opportunity to explore the impact of surgical delays on cancer resectability. This study aimed to compare resectability for colorectal cancer patients undergoing delayed versus non-delayed surgery. METHODS: This was an international prospective cohort study of consecutive colorectal cancer patients with a decision for curative surgery (January-April 2020). Surgical delay was defined as an operation taking place more than 4 weeks after treatment decision, in a patient who did not receive neoadjuvant therapy. A subgroup analysis explored the effects of delay in elective patients only. The impact of longer delays was explored in a sensitivity analysis. The primary outcome was complete resection, defined as curative resection with an R0 margin. RESULTS: Overall, 5453 patients from 304 hospitals in 47 countries were included, of whom 6.6% (358/5453) did not receive their planned operation. Of the 4304 operated patients without neoadjuvant therapy, 40.5% (1744/4304) were delayed beyond 4 weeks. Delayed patients were more likely to be older, men, more comorbid, have higher body mass index and have rectal cancer and early stage disease. Delayed patients had higher unadjusted rates of complete resection (93.7% vs. 91.9%, P = 0.032) and lower rates of emergency surgery (4.5% vs. 22.5%, P < 0.001). After adjustment, delay was not associated with a lower rate of complete resection (OR 1.18, 95% CI 0.90-1.55, P = 0.224), which was consistent in elective patients only (OR 0.94, 95% CI 0.69-1.27, P = 0.672). Longer delays were not associated with poorer outcomes. CONCLUSION: One in 15 colorectal cancer patients did not receive their planned operation during the first wave of COVID-19. Surgical delay did not appear to compromise resectability, raising the hypothesis that any reduction in long-term survival attributable to delays is likely to be due to micro-metastatic disease

Outcomes from elective colorectal cancer surgery during the SARS-CoV-2 pandemic

This study aimed to describe the change in surgical practice and the impact of SARS-CoV-2 on mortality after surgical resection of colorectal cancer during the initial phases of the SARS-CoV-2 pandemic

Large expert-curated database for benchmarking document similarity detection in biomedical literature search

Document recommendation systems for locating relevant literature have mostly relied on methods developed a decade ago. This is largely due to the lack of a large offline gold-standard benchmark of relevant documents that cover a variety of research fields such that newly developed literature search techniques can be compared, improved and translated into practice. To overcome this bottleneck, we have established the RElevant LIterature SearcH consortium consisting of more than 1500 scientists from 84 countries, who have collectively annotated the relevance of over 180 000 PubMed-listed articles with regard to their respective seed (input) article/s. The majority of annotations were contributed by highly experienced, original authors of the seed articles. The collected data cover 76% of all unique PubMed Medical Subject Headings descriptors. No systematic biases were observed across different experience levels, research fields or time spent on annotations. More importantly, annotations of the same document pairs contributed by different scientists were highly concordant. We further show that the three representative baseline methods used to generate recommended articles for evaluation (Okapi Best Matching 25, Term Frequency-Inverse Document Frequency and PubMed Related Articles) had similar overall performances. Additionally, we found that these methods each tend to produce distinct collections of recommended articles, suggesting that a hybrid method may be required to completely capture all relevant articles. The established database server located at https://relishdb.ict.griffith.edu.au is freely available for the downloading of annotation data and the blind testing of new methods. We expect that this benchmark will be useful for stimulating the development of new powerful techniques for title and title/abstract-based search engines for relevant articles in biomedical research.Peer reviewe

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¿La producción científica se ve afectada por la pandemia del covid-19?

By 2020, a complex situation is experienced worldwide, nations have taken various paths to confront the ravages of coronavirus, not only for economies, but for all sectors of life. In this sense, the general population has faced its particular challenges, between being confined, losing their sources of employment, rationing their consumer goods, adapting to the new realities of daily life.En el año 2020, se vive una situación compleja a nivel mundial, las naciones han tomado diversos caminos para enfrentar los estragos del coronavirus, no solo para las economías, sino para todos los sectores de la vida. En este sentido, la población en general ha enfrentado sus particulares desafíos, entre estar confinados, a perder sus fuentes de empleo, a racionar sus bienes de consumo, a adaptarse a las nuevas realidades de la vida cotidiana