Editorial. El futuro de la investigación sobre Objetivos de Desarrollo Sostenible (ODS)

El año 2015 marcó un momento fundamental en el que los principales actores de decisión a nivel mundial convergieron en un importante acuerdo por la salud social, ambiental y económica del planeta. Más específicamente, este acuerdo busca un mundo más equitativo, cuidadoso del otro y de la naturaleza y comprometido con la paz (Yumnam et al., 2024). Así, el crecimiento económico y el progreso tecnológico, junto con el desarrollo social, la paz, la justicia, la protección ambiental, la inclusión y la prosperidad, representan las principales áreas para lograr el cambio social (Gallardo-Vázquez et al., 2024). En este contexto, los Objetivos de Desarrollo Sostenible (ODS) son la iniciativa mundial más importante destinada al desarrollo de un futuro más favorable, dado que, como lo expresaron Sukiyono et al. (2024), trata del uso consciente y equitativo de los recursos actuales para que no eliminen los beneficios sociales, económicos y ambientales para las generaciones futuras

Tomando apuntes. Lógica contable

Este libro está compuesto por cuatro capítulos: 1) La empresa, 2) La contabilidad, 3) Estados financieros y 4) Proceso contable, que se desarrollan a partir de los marcos normativos vigentes. Cada capítulo cuenta con una conceptualización básica, ejemplos y ejercicios de comprensión. Al estudiante se le brinda en este texto un marco contextual en el cual se desarrolla el ejercicio contable, un marco de principios de la disciplina, le permite observar desde lo general la operatividad de los estados financieros y su utilidad en la comprensión de la situación financiera, el desempeño y la generación de flujos de efectivo de la empresa, y finalmente, hace posible que el estudiante conozca en detalle cada uno de los procedimientos secuenciales que involucra un ciclo contable.This book is made up of four chapters: 1) The company, 2) Accounting, 3) Financial statements and 4) Accounting process, which are developed based on current regulatory frameworks. Each chapter has a basic conceptualization, examples and comprehension exercises. The student is provided in this text with a contextual framework in which the accounting exercise is developed, a framework of principles of the discipline, allows him to observe from the general the operation of the financial statements and their usefulness in understanding the financial situation , the performance and the generation of cash flows of the company, and finally, it makes it possible for the student to know in detail each of the sequential procedures that an accounting cycle involves

The effect of IFRS adoption on the value relevance of accounting information: the case of Colombian bank

The value relevance of accounting information can be measured through statistical relationships between the information contained in the financial statements and stock market values or returns. In this paper, we compare the value relevance of the accounting information of eight banks listed on the Colombian Stock Exchange (BVC, for its acronym in Spanish) before and after the adoption of the International Financial Reporting Standards (IFRS). For this purpose, we use three monthly time series (book value of equity per share—representing the statement of financial position—, earnings per share—representing the comprehensive income statement—, and stock price per share) from January 2001 to December 2018. In addition, we apply panel data models based on Ohlson's model. The results show that accounting information has been relevant before and after IFRS adoption, which means that the implementation of IFRS has not increased its value relevance.Este artículo compara la evolución de la relevancia de la información contable de los ocho bancos que cotizan en la Bolsa de Valores de Colombia (BVC) antes y después de la adopción de las Normas Internacionales de Información Financiera (IFRS, por su sigla en inglés). La relevancia de la información contable se puede medir a través de las relaciones estadísticas entre la información presentada en los estados financieros y valores o rendimientos del mercado de valores. En este estudio se utilizan las series mensuales del valor en libros del patrimonio por acción (representa el estado de la situación financiera), las utilidades por acción (representa el estado de resultados integral) y el precio de la acción en bolsa entre enero de 2001 y diciembre de 2018. Mediante el uso de modelos de panel de datos basados en el modelo de (Ohlson, 1995), se muestra que la información contable ha sido relevante antes y después de la adopción de las IFRS, pero que la adopción de las IFRS no ha aumentado dicha relevancia

Diseño de una estación de clasificación y aprovechamiento (ECA) En la zona loma de oro del municipio de puerto Colombia

Según la situación medioambiental que se presenta hace décadas en el sector del mar caribe con respecto al mal manejo de los residuos sólidos en el municipio de Puerto Colombia Atlántico; existe un alto nivel de contaminación derivada por la falta de educación y conciencia ambiental por parte de la comunidad y actores involucrados en el sector del turismo atlanticense, teniendo en cuenta también el incumplimiento de un plan de gestión integral de residuos sólidos por parte del municipio. Como solución se proyecta el diseño de una Estación de Clasificación y Aprovechamiento (ECA) de acuerdo con las especificaciones técnicas del RAS. Las Estaciones de Clasificación y Aprovechamiento; son estructuras que benefician la parte ambiental; son proyectos inclusivos, amigables con el medio ambiente, económicamente rentables y que permiten la reincorporación de materias primas a los ciclos productivos contribuyendo a la sostenibilidad ambiental y a la preservación de los recursos naturales. En relación a lo anterior se avanza en un programa de formación enfocado en capacitar a la comunidad de los barrios Loma de Oro y Miramar de Puerto Colombia, en materia de educación ambiental para la adecuada separación y disposición final de los residuos, manejando los lineamientos para el proceso del ECA. Se realiza la consolidación del diseño de la Estación de Clasificación y Aprovechamiento - ECA, para los habitantes de los barrios Loma de Oro y Miramar del municipio de Puerto Colombia conforme a la normatividad vigente decreto 596 abril 2016. Se tiene en cuenta una metodología de tipo cualitativa y cuantitativa en la que se establecen encuestas y capacitaciones a 60 personas como se relaciona en el marco metodológico, inicialmente se proyectó un grupo mayor en el tamaño de la muestra (384 habitantes) pero debido a la pandemia COVID 19 se reduce el número de personas involucradas en este proyecto. De acuerdo con el Decreto 596 del 2016, la Estación de Clasificación y Aprovechamiento es la mejor alternativa para la zona Loma de Oro y Miramar en el municipio de Puerto Colombia, al contribuir a la solución del impacto ambiental negativo generado por el mal manejo de residuos sólidos, los cuales se logran caracterizar y en su gran medida se hallan plástico y cartón. Mediante trabajo de campo y acercamiento con la comunidad se obtiene el compromiso de generar conciencia e incentivar la separación y el aprovechamiento de los desechos, lo que aporta también a la protección de los recursos naturales que se da a través de la clasificación, aprovechamiento y comercialización de los residuos conforme a la normatividad vigente en el campo ambiental, con lo cual se establece el diseño del ECA. Keywords: Separación en la fuente, gestión ambiental, aprovechamiento.According to the environmental situation that has been present for decades in the Caribbean Sea sector with respect to the poor management of solid waste in the municipality of Puerto Colombia Atlántico; there is a high level of contamination derived from the lack of education and environmental awareness on the part of the community and actors involved in the Atlantic tourism sector, also taking into account the non-compliance with a comprehensive solid waste management plan by the municipality. As a solution, the design of an ECA Classification and Utilization Station is projected according to the technical specifications of the RAS. The Classification and Utilization Stations (ECA); they are structures that benefit the environmental part; They are inclusive, environmentally friendly, economically profitable projects that allow the reincorporation of raw materials into production cycles, contributing to environmental sustainability and the preservation of natural resources. In relation to the above, progress was made in a training program focused on training the community of the Loma de Oro and Miramar neighborhoods of Puerto Colombia, in environmental education for the proper separation and final disposal of waste, available for the RCT process. The consolidation of the design of the Classification and Utilization Station - ECA, was carried out for the inhabitants of the Loma de Oro and Miramar neighborhoods of the municipality of Puerto Colombia in accordance with the regulations in force Decree 596 April 2016. A qualitative and quantitative methodology was taken into account in which surveys and training were established for 60 people as related in the methodological framework, initially a larger group was projected in the size of the sample (384 inhabitants) but due to the COVID 19 pandemic reduced the number of people involved in this project. By Decree 596 of 2016, the classification and utilization station is the best alternative for the area of Loma de Oro and Miramar in the municipality of Puerto Colombia, by contributing to the solution of the negative environmental impact generated by poor management of solid waste which is largely characterized by plastic and cardboard. Through fieldwork and outreach to the community, the commitment to generate awareness in encouraging the separation and use of waste is obtained, since it also contributes to the protection of natural resources. This is carried out through the classification, use, and marketing of waste by current regulations in the environmental field, with which the design of the ECA is established. Keywords: Separation at the source, environmental management, use

Analysis of the integration of big data into public accounting programs at accredited universities in Colombia

La profesión contable tiene como reto clave desarrollar habilidades en el Big Data; aspecto fundamental para proponer ideas innovadoras con base a los datos. Por ello, llama a reflexionar a los programas de contaduría pública, la incorporación en los planes de estudio el tema relacionado con el Big Data. El objetivo del artículo fue presentar los resultados de un análisis sobre la incorporación del Big Data en los programas de contaduría pública en las universidades acreditadas de Colombia. La metodología aplicada consistió en explorar a través de datos secundarios los planes de estudio de 29 universidades, para identificar la relación directa con el Big Data. Entre los resultados se observó que la revolución de los datos se ha masificado haciéndose viral en la sociedad e importante para las universidades, ellas desarrollan competencias básicas que permiten a los profesionales en contabilidad, administrar y gestionar los datos de manera superficial. Sin embargo, aún no logran incorporar herramientas especializadas de Big Data para procesar datos no estructurados, lo que las obliga a articular los planes de estudio con las nuevas tendencias tecnológicas. Accounting professionals face the challenge of developing big data skills, which are essential to propose innovative ideas based on large amounts of information. As a result, public accounting programs should consider the incorporation of big data into their study plans. This paper presents the results of an analysis of the integration of big data into public accounting programs at accredited universities in Colombia. The method was an exploration of secondary data about study plans at 29 different universities to identify direct relationships with the field of big data. The results show that the data revolution has become widely adopted, viral in society, and important for universities, where accounting professionals develop basic competencies to administer and manage data in a superficial manner. Although higher education institutions have not introduced specialized big data tools to process unstructured data, now they must articulate their study plans with new technology trends

Search for dark matter produced in association with bottom or top quarks in √s = 13 TeV pp collisions with the ATLAS detector

A search for weakly interacting massive particle dark matter produced in association with bottom or top quarks is presented. Final states containing third-generation quarks and miss- ing transverse momentum are considered. The analysis uses 36.1 fb−1 of proton–proton collision data recorded by the ATLAS experiment at √s = 13 TeV in 2015 and 2016. No significant excess of events above the estimated backgrounds is observed. The results are in- terpreted in the framework of simplified models of spin-0 dark-matter mediators. For colour- neutral spin-0 mediators produced in association with top quarks and decaying into a pair of dark-matter particles, mediator masses below 50 GeV are excluded assuming a dark-matter candidate mass of 1 GeV and unitary couplings. For scalar and pseudoscalar mediators produced in association with bottom quarks, the search sets limits on the production cross- section of 300 times the predicted rate for mediators with masses between 10 and 50 GeV and assuming a dark-matter mass of 1 GeV and unitary coupling. Constraints on colour- charged scalar simplified models are also presented. Assuming a dark-matter particle mass of 35 GeV, mediator particles with mass below 1.1 TeV are excluded for couplings yielding a dark-matter relic density consistent with measurements

Global burden and strength of evidence for 88 risk factors in 204 countries and 811 subnational locations, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

Background: Understanding the health consequences associated with exposure to risk factors is necessary to inform public health policy and practice. To systematically quantify the contributions of risk factor exposures to specific health outcomes, the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2021 aims to provide comprehensive estimates of exposure levels, relative health risks, and attributable burden of disease for 88 risk factors in 204 countries and territories and 811 subnational locations, from 1990 to 2021. Methods: The GBD 2021 risk factor analysis used data from 54 561 total distinct sources to produce epidemiological estimates for 88 risk factors and their associated health outcomes for a total of 631 risk–outcome pairs. Pairs were included on the basis of data-driven determination of a risk–outcome association. Age-sex-location-year-specific estimates were generated at global, regional, and national levels. Our approach followed the comparative risk assessment framework predicated on a causal web of hierarchically organised, potentially combinative, modifiable risks. Relative risks (RRs) of a given outcome occurring as a function of risk factor exposure were estimated separately for each risk–outcome pair, and summary exposure values (SEVs), representing risk-weighted exposure prevalence, and theoretical minimum risk exposure levels (TMRELs) were estimated for each risk factor. These estimates were used to calculate the population attributable fraction (PAF; ie, the proportional change in health risk that would occur if exposure to a risk factor were reduced to the TMREL). The product of PAFs and disease burden associated with a given outcome, measured in disability-adjusted life-years (DALYs), yielded measures of attributable burden (ie, the proportion of total disease burden attributable to a particular risk factor or combination of risk factors). Adjustments for mediation were applied to account for relationships involving risk factors that act indirectly on outcomes via intermediate risks. Attributable burden estimates were stratified by Socio-demographic Index (SDI) quintile and presented as counts, age-standardised rates, and rankings. To complement estimates of RR and attributable burden, newly developed burden of proof risk function (BPRF) methods were applied to yield supplementary, conservative interpretations of risk–outcome associations based on the consistency of underlying evidence, accounting for unexplained heterogeneity between input data from different studies. Estimates reported represent the mean value across 500 draws from the estimate's distribution, with 95% uncertainty intervals (UIs) calculated as the 2·5th and 97·5th percentile values across the draws. Findings: Among the specific risk factors analysed for this study, particulate matter air pollution was the leading contributor to the global disease burden in 2021, contributing 8·0% (95% UI 6·7–9·4) of total DALYs, followed by high systolic blood pressure (SBP; 7·8% [6·4–9·2]), smoking (5·7% [4·7–6·8]), low birthweight and short gestation (5·6% [4·8–6·3]), and high fasting plasma glucose (FPG; 5·4% [4·8–6·0]). For younger demographics (ie, those aged 0–4 years and 5–14 years), risks such as low birthweight and short gestation and unsafe water, sanitation, and handwashing (WaSH) were among the leading risk factors, while for older age groups, metabolic risks such as high SBP, high body-mass index (BMI), high FPG, and high LDL cholesterol had a greater impact. From 2000 to 2021, there was an observable shift in global health challenges, marked by a decline in the number of all-age DALYs broadly attributable to behavioural risks (decrease of 20·7% [13·9–27·7]) and environmental and occupational risks (decrease of 22·0% [15·5–28·8]), coupled with a 49·4% (42·3–56·9) increase in DALYs attributable to metabolic risks, all reflecting ageing populations and changing lifestyles on a global scale. Age-standardised global DALY rates attributable to high BMI and high FPG rose considerably (15·7% [9·9–21·7] for high BMI and 7·9% [3·3–12·9] for high FPG) over this period, with exposure to these risks increasing annually at rates of 1·8% (1·6–1·9) for high BMI and 1·3% (1·1–1·5) for high FPG. By contrast, the global risk-attributable burden and exposure to many other risk factors declined, notably for risks such as child growth failure and unsafe water source, with age-standardised attributable DALYs decreasing by 71·5% (64·4–78·8) for child growth failure and 66·3% (60·2–72·0) for unsafe water source. We separated risk factors into three groups according to trajectory over time: those with a decreasing attributable burden, due largely to declining risk exposure (eg, diet high in trans-fat and household air pollution) but also to proportionally smaller child and youth populations (eg, child and maternal malnutrition); those for which the burden increased moderately in spite of declining risk exposure, due largely to population ageing (eg, smoking); and those for which the burden increased considerably due to both increasing risk exposure and population ageing (eg, ambient particulate matter air pollution, high BMI, high FPG, and high SBP). Interpretation: Substantial progress has been made in reducing the global disease burden attributable to a range of risk factors, particularly those related to maternal and child health, WaSH, and household air pollution. Maintaining efforts to minimise the impact of these risk factors, especially in low SDI locations, is necessary to sustain progress. Successes in moderating the smoking-related burden by reducing risk exposure highlight the need to advance policies that reduce exposure to other leading risk factors such as ambient particulate matter air pollution and high SBP. Troubling increases in high FPG, high BMI, and other risk factors related to obesity and metabolic syndrome indicate an urgent need to identify and implement interventions