Estudo da regulamentação contabilística para as PMEs na Colômbia: Um olhar sobre os problemas no contexto latino-americano

This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as Colombia, Ecuador, Peru, Argentina, Mexico, and some basic aspects of Chile, Bolivia and Brazil have assumed in the process of adoption of IFRS for SMEs; for this purpose a qualitative methodology is used, based on a documentary review and focused on accounting for the common and recurrent problems of the convergence process. As a result of the respective content analysis of the documents found, the following categories of the problems encountered are established: effects of the convergence process on the users of financial information and decision making, asymmetries in the accounting treatment in the IFRS for SMEs, costs in the generation of information, and, some demographic and particular aspects. Finally, the alternatives of accounting regulation for SMEs that have been developed in some Latin American countries are collected, finding that some countries have adopted IFRS for SMEs, such as Colombia, others allow IFRS for SMEs on a voluntary basis, such as Argentina; Mexico has local standards and Brazil opted for convergence.El presente documento se centra en la relevancia que tienen las pequeñas y medianas empresas (pymes) en el crecimiento económico de un país. Por ello, el objetivo del trabajo es analizar las alternativas normativas contables que han asumido, después de varios años, países como Colombia, Ecuador, Perú, Argentina y México, y algunos aspectos básicos de Chile, Bolivia y Brasil frente a los procesos de adopción de las NIIF para las pymes. Con ese propósito, se utiliza una metodología cualitativa, que parte de la revisión documental que se centra en dar cuenta de las problemáticas comunes y recurrentes del proceso de convergencia. Producto del respectivo análisis de contenido de los documentos encontrados, se establecen las siguientes categorías de las problemáticas encontradas: efectos del proceso de convergencia en los usuarios de la información financiera y la toma de decisiones, las asimetrías en el tratamiento contable en las NIIF para las pymes, los costos en la generación de la información, y algunos aspectos demográficos y particulares. Finalmente, se recogen las alternativas de regulación contable para las pymes que se han desarrollado en algunos países de Latinoamérica. Así, se encontró que algunos países, como Colombia, adoptaron la regulación contable para las pymes. Otros, como Argentina, permiten las NIIF para las pymes de forma voluntaria. Por su parte, México tiene normas locales y Brasil optó por la convergencia.Este documento enfoca a relevância das Pequenas e Médias Empresas [PMEs] no crescimento de um país, portanto o objetivo do trabalho é analisar as alternativas regulatórias contábeis que países como Colômbia, Equador, Peru, Argentina, México e alguns aspectos básicos do Chile, Bolívia e Brasil assumiram no processo de adoção das IFRSs para PMEs; para este fim é utilizada uma metodologia qualitativa, baseada em uma revisão documental e focada na contabilidade dos problemas comuns e recorrentes do processo de convergência. Como resultado da respectiva análise de conteúdo dos documentos encontrados, são estabelecidas as seguintes categorias de problemas: efeitos do processo de convergência sobre os usuários de informações financeiras e tomada de decisões, assimetrias no tratamento contábil nas IFRS para PMEs, custos na geração de informações e, alguns aspectos demográficos e particulares. Finalmente, são coletadas as alternativas de regulamentação contábil para PMEs que foram desenvolvidas em alguns países da América Latina, descobrindo que alguns países adotaram as IFRSs para PMEs, como a Colômbia, outros permitem as IFRSs para PMEs numa base voluntária, como a Argentina; o México tem normas locais e o Brasil optou pela convergência

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries