Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos

En Colombia ha sido poco frecuente el registro en los estados financieros del impuesto diferido, a pesar de la obligatoriedad como mecanismo de asignación y reconocimiento de impuestos, establecida en los decretos 2649 y 2650 de 1993 y que incide en los resultados, asignación real de utilidades y flujos de caja futuros; sin embargo, se espera que esto cambie a partir de la adopción de las Normas Internacionales de Información Financiera. El objetivo del trabajo es determinar el impacto que tendrá en las organizaciones la aplicación de la norma internacional NIC 12 en lo referente al impuesto a las ganancias e impuesto diferido, originado en el rubro de propiedades, planta y equipo. Para lograrlo, se inicia con una identificación del modelo contable actual bajo norma colombiana, se compara con el estándar o norma internacional, y se determinan las diferencias conceptuales y de medición y se analizan dos casos reales, para calcular impactos del impuesto bajo los lineamientos de la NIC 12 y otros resultados. Uno de los principales efectos esperados y que fue validado en el presente análisis por la adopción de las NIIF, en las compañías intensivas en activos fijos, es el impacto negativo al patrimonio de los accionistas por la determinación del impuesto diferido, el cual surge de aplicar las tasas impositivas a las diferencias temporales de los activos y pasivos medidos para fines contables y tributarios.In Colombia has been infrequent of registration in the financial statements of deferred tax, despite the obligation as a mechanism for allocation and recognition of tax, established in decrees 2649 and 2650 of 1993 and affects the results, actual allocation of profits and future cash flows; however, this is expected to change from the adoption of International Financial Reporting Standards. The aim of the study is to determine the impact it will have on the organizations implementing the international standard IAS 12 Income Taxes, originated in the category of property, plant and equipment. To achieve this, it starts with an identification of the current accounting model under Colombian norm Deferred tax is compared with standard or international standard, seeking to determine the conceptual and measurement differences; two real cases are taken and the tax calculation under the guidelines of IAS 12 is performed. One of the main expected and was validated in this analysis by the adoption of IFRS in intensive companies in fixed assets, effects is the negative impact on shareholders' equity for the determination of deferred taxes, which arises from applying the tax on temporary differences of assets and liabilities measured for accounting and tax purposes rates

A methodology for economic evaluation of cloud-based web applications

[EN] Cloud technology is an attractive infrastructure solution to optimize the scalability and performance of web applications. The workload of these applications typically fluctuates between peak and valley loads and sometimes in an unpredictable way. Cloud systems can easily deal with this fluctuation because they provide customers with an almost unlimited on-demand infrastructure capacity using a pay-per-use model, which enables internet-based companies to pay for the actual consumption instead of peak capacity. In this paradigm, this paper links the business model of an internet-based company to the performance evaluation of the infrastructure. To this end, the paper develops a new methodology for assessing the costs and benefits of implementing web-based applications in the cloud. Traditional performance models and indexes related to usage of the main system resources (such as processor, memory, storage, and bandwidth) have been reformulated to include new metrics (such as customer losses and service costs) that are useful for business managers. Additionally, the proposed methodology has been illustrated with a case study of a typical e-commerce scenario. Experimental results show that the proposed metrics enable internet-based companies to estimate the cost of adopting a particular cloud configuration more accurately in terms of the infrastructure cost and the cost of losing customers due to performance degradation. Consequently, the methodology can be a useful tool to assess the feasibility of business plans.This work has been partially supported by the Spanish Ministry of Economy and Competitiveness under Grant TIN2013-43913-R.Domenech, J.; Peña Ortiz, R.; Gil, JA.; Pont Sanjuan, A. (2016). A methodology for economic evaluation of cloud-based web applications. International Journal of Information Technology and Decision Making. 15(6):1555-1578. https://doi.org/10.1142/S021962201650036XS1555157815

A new approach to modelling the impact of EMI on MOSFET DC behavior

A simple analytical model to predict the DC MOSFET behavior under electromagnetic interference (EMI) is presented. The model is able to describe the MOSFET performance in the linear and saturation regions under EMI disturbance applied to the gate. The model consists of a unique simple equivalent circuit based on a voltage dependent current source and a reduced number of parameters which can accurately predict the drift on the drain current due to the EMI source. The analytical approach has been validated by means of electric simulation and mesaurement and can be easily introduced in circuit simulators. The proposed modeling technique combined with the nth-power law model of the MOSFET without EMI, significantyly improves its accuracy in comparison with the n-th power law directy applied to a MOSFET under EMI impact.Peer ReviewedPostprint (published version

Estudio experimental en conejos de un nuevo vidrio bioactivo en la reconstrucción de defectos óseos

Objetivo: Se evaluó "in vivo" un vidrio bioactivo en la reparación de defectos óseos en animales esqueléticamente maduros e inmaduros. Material y Método: Se intervinieron 32 conejos machos de Nueva Zelanda divididos aleatoriamente en dos Grupos de 16: esqueléticamente maduros e inmaduros respectivamente. En todos ellos, se labró un defecto óseo en la cara lateral del cóndilo femoral. En la mitad de cada Grupo se relleno el defecto óseo con un implante de biovidrio. El resto sirvió como control. En los animales inmaduros, el defecto óseo resultó equivalente a una lesión fisaria tipo VI de Rang. El seguimiento fue de 4 meses. Se realizó un estudio radiográfico mensual, así como un estudio necrópsico, histológico e histomorfométrico de los especimenes. Resultados: Todos los animales finalizaron el estudio. No se observaron desviaciones axiales de las extremidades intervenidas en los animales inmaduros. El vidrio presentó una excelente osteointegración tanto en animales maduros como inmaduros, con evidencia de osteoconducción sobre su superficie, de forma simultánea a a su degradación y reabsorción, sin deformidades o ruturas. Las formación ósea inducida y reabsorción, sin deformidades o roturas. La formació ósea inducida por el vídrio fue la mayor en los niveles inmaduros respecto a los maduros. Los animales control presentaron una reparación del defecto óseo de menor calidad, con variaciones entre individuos. Conclusiones: El comportamiento "in vivo" el vidrio testado permite considerarlo como un material adecuado para la sustitución o reparación ósea, en el relleno de cavidades, la cobertura de superficie de implantes, y la vehiculización de sustancias. En cirugía del cartílago de crecimiento podría utilizarse como material de interposición tras la resección de puentes óseos fisarios.Objective: to evaluate the usefulness of a new bioactive glass in bone defect healing in rabbits. Material & Methods: 32 New Zeland rabbits were randomly distributed in two groups of 16: mature and immature respectively . In all of them, a bone defect was performed in the lateral surface of femoral distal epiphysis. A glass bioactive implant was placed in the bone defect of 8 animals in each group. The others served as control. In the immature rabbits, bone defect results as a Type VI physeal injury of Rang. Follow-up was 4 months. A standardised radiographic study was monthly performed, and after sacrifice, a histological and morphometric study on the femora was done. Results: All the animals survived the follow-up. No axial deviations of distal femoral growth were observed in immature rabbits. The tested glass showed an excellent osteointegration in all the animals, with osteoconduction evidence over its surface, accompanying degradation and resorption phenomena, but without deformities of break. Bone healing over the tested bioactive glass was higher in immature rabbitr than in mature animals. The control animals showed a poor bone defect healing, with variations among individuals. Conclusion: The in vivo behaviour of tested bioactive glasas suggests its use as possible bone substitute for cavities filling, implant surfaces, and as drugs vehicle. In growth plate surgery, it should be use as interposition material afeter physeal bone bridges resection

Analyzing web server performance under dynamic user workloads

The increasing popularity of web applications has introduced a new paradigm where users are no longer passive web consumers but they become active contributors to the web, specially in the contexts of social networking, blogs, wikis or e-commerce. In this new paradigm, contents and services are even more dynamic, which consequently increases the level of dynamism in user's behavior. Moreover, this trend is expected to rise in the incoming web. This dynamism is a major adversity to define and model representative web workload, in fact, this characteristic is not fully represented in the most of the current web workload generators. This work proves that the web user's dynamic behavior is a crucial point that must be addressed in web performance studies in order to accurately estimate system performance indexes. In this paper, we analyze the effect of using a more realistic dynamic workload on the web performance metrics. To this end, we evaluate a typical e-commerce scenario and compare the results obtained using different levels of dynamic workload instead of traditional workloads. Experimental results show that, when a more dynamic and interactive workload is taken into account, performance indexes can widely differ and noticeably affect the stress borderline on the server. For instance, the processor usage can increase 30% due to dynamism, affecting negatively average response time perceived by users, which can also turn in unwanted effects in marketing and fidelity policies. © 2012 Elsevier B.V. All rights reserved.This work has been partially supported by the Spanish Ministry of Science and Innovation under Grant TIN-2009-08201.Peña Ortiz, R.; Gil Salinas, JA.; Sahuquillo Borrás, J.; Pont Sanjuan, A. (2013). Analyzing web server performance under dynamic user workloads. Computer Communications. 36(4):386-395. https://doi.org/10.1016/j.comcom.2012.11.005S38639536

Hydrogeological and multi-isotopic approach to define nitrate pollution and denitrification processes in a coastal aquifer (Sardinia, Italy)

Agricultural coastal areas are frequently affected by the superimposition of various processes, with a combination of anthropogenic and natural sources, which degrade groundwater quality. In the coastal multi-aquifer system of Arborea (Italy)¿a reclaimed morass area identified as a nitrate vulnerable zone, according to Nitrate Directive 91/676/EEC¿intensive agricultural and livestock activities contribute to substantial nitrate contamination. For this reason, the area can be considered a bench test for tuning an appropriate methodology aiming to trace the nitrate contamination in different conditions. An approach combining environmental isotopes, water quality and hydrogeological indicators was therefore used to understand the origins and attenuation mechanisms of nitrate pollution and to define the relationship between contaminant and groundwater flow dynamics through the multi-aquifer characterized by sandy (SHU), alluvial (AHU), and volcanic hydrogeological (VHU) units. Various groundwater chemical pathways were consistent with both different nitrogen sources and groundwater dynamics. Isotope composition suggests a mixed source for nitrate (organic and synthetic fertilizer), especially for the AHU and SHU groundwater. Moreover, marked heterotrophic denitrification and sulfate reduction processes were detected; although, for the contamination related to synthetic fertilizer, the attenuation was inefficient at removing NO3− to less than the human consumption threshold of 50 mg/L. Various factors contributed to control the distribution of the redox processes, such as the availability of carbon sources (organic fertilizer and the presence of lagoon-deposited aquitards), well depth, and groundwater flow paths. The characterization of these processes supports water-resource management plans, future actions, and regulations, particularly in nitrate vulnerable zones

A Multi-isotopic approach to investigate the influence of land use on nitrate removal in a highly saline lake-aquifer system

Endorheic or closed drainage basins in arid and semi-arid regions are vulnerable to pollution. Nonetheless, in the freshwater-saltwater interface of endorheic saline lakes, oxidation-reduction (redox) reactions can attenuate pollutants such as nitrate (NO3- ). This study traces the ways of nitrogen (N) removal in the Pétrola lake- aquifer system (central Spain), an endorheic basin contaminated with NO3- (up to 99.2 mg/L in groundwater). This basin was declared vulnerable to NO3- pollution in 1998 due to the high anthropogenic pressures (mainly agriculture and wastewaters). Hydrochemical, multi-isotopic (δ18ONO3, δ15NNO3, δ13CDIC, δ18OH2O, and δ2HH2O) and geophysical techniques (electrical resistivity tomography) were applied to identify the main redox processes at the freshwater-saltwater interface. The results showed that the geometry of this interface is influenced by land use, causing spatial variability of nitrogen biogeochemical processes over the basin. In the underlying aquifer, NO3- showed an average concentration of 38.5 mg/L (n = 73) and was mainly derived from agricultural inputs. Natural attenuation of NO3- was observed in dryland farming areas (up to 72%) and in irrigation areas (up to 66%). In the Pétrola Lake, mineralization and organic matter degradation in lake sediment play an important role in NO3- reduction. Our findings are a major step forward in understanding freshwater-saltwater interfaces as reactive zones for NO3- attenuation. We further emphasize the importance of including a land use perspective when studying water quality-environmental relationships in hydrogeological systems dominated by density- driven circulation

Guías de práctica clínica: evolución, metodología de elaboración y definiciones actuales

Las guías de práctica clínica son una de las principales herramientas utilizadas por los sistemas de salud modernos y por los profesionales de la salud que practican una medicina basada en evidencias. Son instrumentos usados en beneficio del paciente y con un impacto positivo para los sistemas de salud. Su desarrollo ha ido evolucionando hasta convertirse en instrumentos confiables y de uso generalizado, siendo varios los conceptos que se han incorporado en la formulación de recomendaciones en salud: eficacia, seguridad, costo-efectividad, equidad y enfoque centralizado en la persona. Además, el desarrollo de metodologías propuestas para su elaboración y evaluación de calidad: AGREE, ADAPTE, GRADE entre otras. En el presente ensayo se hace una revisión de los aspectos relacionados a su evolución, metodología de elaboración y las definiciones actuales para su uso como herramientas en la práctica de la medicina basada en evidencias

FeN4 active sites generated on dipyridylpyridazine functionalized reduced graphene oxide for high-performance air electrode in a Zn-air battery

The growing global electricity demand requires the development of cost-effective energy conversion and storage systems, integrating inexpensive, eco-friendly, and high-efficiency catalysts. Oxygen reduction reaction (ORR) is considered crucial process to achieve high-power-density fuel cells and Zn-air batteries (ZABs). The latter have attracted the attention of scientific community due to its high theoretical energy density, reliable safety and low-cost. However, several limitations must be overcome, designing ORR catalysts thought versatile and economical synthetic routes. In this sense, the non-noble iron–nitrogen-carbon materials (Fesingle bondNsingle bondC) have been reported as the most potential candidates for attaining superior activity toward ORR in substitution of the high-priced commercial Pt-C catalysts. Herein, Diels-Alder surface adducts based on dipyridylpyridazine units have been created along 2D surface of reduced graphene oxide (rGO) nanosheets for the controlled generation of FeN4 active sites at the edges through successive solvent-free mechanochemical reactions and an additional thermal treatment. The optimized catalyst provided high content of pyridinic-N, graphitic-N and Fe2+ species, contributing to the excellent activity delivered as electrocatalyst for ORR processes. In addition, a flooded ZAB assembled with this material as cathodic/air electrode exhibited excellent specific capacities of 4.94 and 2.77 A·h·g−1 at -1 and -5 mA, respectively, improving the catalytic performance obtained for the 10 wt% Pt-C benchmark electrocatalyst

Embarazo por violación: la crisis múltiple

La presente investigación fue realizada por la Fundación SI MUJER de Cali, con el apoyo de COLCIENCIAS-BID, en un lapso de dieciocho meses, de los cuales catorce se concentraron en recolectar la información. El embarazo por violación es la más específica de las violencias de género y tanto aquél como sus consecuencias están poco documentadas, a pesar de su incidencia y de que la violencia contra las mujeres es una constante en nuestra civilización. Su escaso reconocimiento obedece, en parte, a que ha pasado mimetizada bajo expresiones de la cultura y del sistema patriarcal. De los innumerables impactos de la violación cuando se sobrevive a la misma, la preñez es el más crítico por las múltiples crisis que genera, ya que en momentos de gran fragilidad emocional le exige a la víctima tomar decisiones difíciles que repercuten en toda su vida y en la de su hijo/a. La maternidad obligada y la crianza, entregar para adopción el hijo/a o interrumpir el embarazo, están llenas de conflictos, de transgresiones, y tocan con valores, prejuicios, estigmas sociales y hasta sanciones legales para la mujer. De las 121 mujeres que constituyen la población estudiada, la mayoría son jóvenes pobres, y un 43.8% había cursado estudios primarios. El 58.7% con menos de 20 años, entre ellas 5 niñas de 11 y 12 años. El 34.7% nunca había tenido relaciones sexuales ni coitales, y 81.8% son solteras. Interrumpieron el embarazo el 63%; conservaron el hijo/a el 18%, y el 7% la/lo entregaron para adopción. El 12% usó anticoncepción de emergencia tras la violación. Los resultados, aunque no permiten hablar de incidencia o representatividad, ilustran la dimensión humana del fenómeno así como los mínimos recursos estatales (policiales, judiciales, de salud), sociales y familiares, para prevenir y tratar el embarazo por violación. A su vez, constituyen un referente inicial para el estudio del tema que no ha sido investigado de manera específica en la región