Medio ambiente, sociedad, ética, auditoría y educación: reflexiones desde la disciplina contable.

Los servicios y desarrollos tecnológicos en todos los sectores económicos, al igual que la actualidad social, educativa, ambiental y agropecuaria en el mundo, constituyen oportunidades para que los contadores públicos se alejen de los procesos netamente manuales, y se acerquen al desarrollo de actividades que agreguen mayor valor a las unidades económicas en las cuales se desempeñan profesionalmente; en consecuencia, la academia recibe en la misma dimensión retos importantes que conllevan revisar y actualizar constantemente los contenidos, medios y escenarios educativos, a través de los cuales se cumple con la misión de formar contadores públicos idóneos para la sociedad. El programa de Contaduría Pública de la Corporación Universitaria Minuto de Dios – UNIMINUTO, UVD, consiente de la responsabilidad que tiene al ser uno de los programas con mayor número de estudiantes actualmente en Colombia, ha cimentado a lo largo de sus primeros ocho años bases adecuadas y orientadas a constituir una comunidad académica reconocida por sus aportes alternativos a la profesión y a la industria contable en general. El libro Medio ambiente, sociedad, ética, auditoría y educación en su segunda versión es una muestra de cómo el III Encuentro Nacional y II Internacional de Investigación Contable UNIMINUTO UVD, llevado a cabo en Bogotá en Octubre del 2018, se convirtió en un espacio extraordinario en el que se reunieron representantes de los veintiún lugares de oferta del programa de Contaduría Pública UNIMINUTO UVD, para compartir los avances de los proyectos que se tejen diariamente en diferentes lugares del territorio nacional, y que hacen parte integral de las cuatro sublíneas de investigación que se desarrollan al interior del programa y que se visualizan claramente lo largo del presente libro

Medio ambiente, sociedad, ética, auditoría y educación: reflexiones desde la disciplina contable.

Los servicios y desarrollos tecnológicos en todos los sectores económicos, al igual que la actualidad social, educativa, ambiental y agropecuaria en el mundo, constituyen oportunidades para que los contadores públicos se alejen de los procesos netamente manuales, y se acerquen al desarrollo de actividades que agreguen mayor valor a las unidades económicas en las cuales se desempeñan profesionalmente; en consecuencia, la academia recibe en la misma dimensión retos importantes que conllevan revisar y actualizar constantemente los contenidos, medios y escenarios educativos, a través de los cuales se cumple con la misión de formar contadores públicos idóneos para la sociedad. El programa de Contaduría Pública de la Corporación Universitaria Minuto de Dios – UNIMINUTO, UVD, consiente de la responsabilidad que tiene al ser uno de los programas con mayor número de estudiantes actualmente en Colombia, ha cimentado a lo largo de sus primeros ocho años bases adecuadas y orientadas a constituir una comunidad académica reconocida por sus aportes alternativos a la profesión y a la industria contable en general. El libro Medio ambiente, sociedad, ética, auditoría y educación en su segunda versión es una muestra de cómo el III Encuentro Nacional y II Internacional de Investigación Contable UNIMINUTO UVD, llevado a cabo en Bogotá en Octubre del 2018, se convirtió en un espacio extraordinario en el que se reunieron representantes de los veintiún lugares de oferta del programa de Contaduría Pública UNIMINUTO UVD, para compartir los avances de los proyectos que se tejen diariamente en diferentes lugares del territorio nacional, y que hacen parte integral de las cuatro sublíneas de investigación que se desarrollan al interior del programa y que se visualizan claramente lo largo del presente libro

A prospective, multicenter case control study of risk factors for acquisition and mortality in Enterobacter species bacteremia

Spanish Network for Research in Infectious Diseases/Enterobacter spp. Bacteriemia Project group.[Background] Enterobacter is among the main etiologies of hospital-acquired infections. This study aims to identify the risk factors of acquisition and attributable mortality of Enterobacter bacteremia.[Results] The study included 285 cases and 570 controls. E. cloacae was isolated in 198(68.8%) cases and E. aerogenes in 89(31.2%). Invasive procedures (hemodialysis, nasogastric tube, mechanical ventilation, surgical drainage tube) and previous antibiotics or corticosteroids were independently associated with Enterobacter bacteremia. Its attributable mortality was 7.8%(CI95%2.7–13.4%), being dissimilar according to a McCabe index: non-fatal=3.2%, ultimately fatal=12.9% and rapidly fatal=0.12%. Enterobacter bacteremia remained an independent risk factor for mortality among cases with severe sepsis or septic shock (OR 5.75 [CI95%2.57–12.87], p<0.001), with an attributable mortality of 40.3%(CI95%25.7–53.3). Empiric therapy or antibiotic resistances were not related to the outcome among patients with bacteremia.[Conclusions] Invasive procedures, previous antibiotics and corticosteroids predispose to acquire Enterobacter bacteremia. This entity increases mortality among fragile patients and those with severe infections. Antibiotic resistances did not affect the outcome.This study was supported by the Instituto Carlos III, grant PS09/00916, Ministerio de Ciencia e Innovación, and the Plan Nacional I+D+i 2013-2016 and Instituto Carlos III, Subdirección General de Redes y Centros de Investigación Cooperativa, Ministerio de Ciencia, Innovación y Universidades, Spanish Network for Research in Infectious Diseases (REIPI, RD 16/0016/0001; RD 16/0016/0005; RD 16/0016/0007; RD 16/0016/0008; RD 16/0016/0009) – co – financed by European Development Regional Fund “A way to achieve Europe”, Operative program Intelligent Growth 2014-2020

Clinical characteristics and outcome of bacteraemia caused by Enterobacter cloacae and Klebsiella aerogenes: more similarities than differences

ABSTRACT: Objectives: The genus Enterobacter is a common cause of nosocomial infections. Historically, the most frequent Enterobacter species were those of Enterobacter cloacae complex and Enterobacter aerogenes. In 2019, E. aerogenes was re-classified as Klebsiella aerogenes owing to its higher genotypic similarity with the genus Klebsiella. Our objective was to characterise and compare the clinical profiles of bacteraemia caused by E. cloacae and K. aerogenes. Methods: This 3-year multicentre, prospective cohort study enrolled consecutive patients with bacteraemia by E. cloacae or K. aerogenes. Baseline characteristics, bacteraemia features (source, severity, treatment), antibiotic susceptibility, resistance mechanisms and mortality were analysed. Results: The study included 285 patients with bacteraemia [196 (68.8%) E. cloacae and 89 (31.2%) K. aerogenes]. The groups showed no differences in age, sex, previous use of invasive devices, place of acquisition, sources or severity at onset. The Charlson score was higher among patients with E. cloacae bacteraemia [2 (1–4) vs. 1 (0.5–3); P = 0.018], and previous antibiotic therapy was more common in patients with K. aerogenes bacteraemia (57.3% vs. 41.3%; P = 0.01). Mortality was 19.4% for E. cloacae and 20.2% for K. aerogenes (P = 0.869). Antibiotic susceptibility was similar for both species, and the incidence of multidrug resistance or ESBL production was low (6% and 5.3%, respectively), with no differences between species. Conclusion: Bacteraemias caused by E. cloacae and K. aerogenes share similar patient profiles, presentation and prognosis. Patients with E. cloacae bacteraemia had more co-morbidities and those with K. aerogenes bacteraemia had received more antibiotics

Professional profile and work conditions of nurses working in intensive care units: A multicentre study

Aim: To determine the professional profile and the work conditions of nurses working in intensive care units (ICU) in Colombia, Argentina, Peru and Brazil. Background: ICUs require a differentiated professional profile to provide quality care, and appropriate working conditions, leading to a transformation of care and management practices. Design: Descriptive multicentre cross-sectional observational study. Methods: An online survey was applied to identify both the characteristics of the professional profile and the working conditions. 1,427 ICU nursing professionals were included. RStudio statistical software was used for the analysis of the information. Descriptive statistics were used for the presentation of the results. The STROBE checklist for cross-sectional studies was used in this study. Results: Only 33.6% of the professionals had a specialisation degree in intensive care. The skills that were most frequently put into practice were communication (68.5%) and care management (78.5%). The most predominant nurse-to-patient ratios were 1:2, and greater than 1:6. 59.1% of the nurses had an indefinite term contract, 38.8% worked 48 hours per week and 49.8% had rotating shifts. Only 50.4% of them received incentives. The average salary ranged between 348 and 1,500 USD. 64.5% of the participants were satisfied with their job. Conclusion: It is necessary to strengthen nurses’ professional profile by promoting both postgraduate education and the development of troubleshooting and teamwork skills. It is necessary to standardise the nurse-to-patient ratio, improve wages and increase incentives to achieve greater job satisfaction. Relevance to practice: The knowledge and the improvement of both the professional profile and the work conditions of nurses working in intensive care units will improve the quality of the care given to critical patients and, therefore, the quality of health outcomes.Fil: Achury Saldaña, Diana Marcela. Pontificia Universidad Javeriana. Faculty of Nursing; ColombiaFil: Achury Beltrán, Luisa Fernanda. Pontificia Universidad Javeriana. Faculty of Nursing; ColombiaFil: Rodríguez Colmenares, Sandra Mónica. Pontificia Universidad Javeriana. Faculty of Nursing; ColombiaFil: Alvarado Romero, Herly Ruth. Pontificia Universidad Javeriana. Faculty of Nursing; ColombiaFil: Cavallo, Edhit. Universidad Católica de Cordoba; ArgentinaFil: Ulloa, Ana Cristina. Universidad Católica de Cordoba; ArgentinaFil: Merino, Virginia. Hospital Edgardo Rebagliati Martins; PerúFil: da Silva Barreto, Mayckel. Universidade Federal do Mato Grosso do Sul; BrasilFil: Andrade Fonseca, David. B. Braun Avitum; ColombiaFil: Muñoz Acuña, Doraly. Universidad de los Llanos. Faculty of Nursing; ColombiaFil: Betancur Manrique, Yanier. Universidad Católica de Manizales. Faculty of Nursing; ColombiaFil: Rodríguez Marín, Jorge Eliecer. Universidad Católica de Manizales. Faculty of Nursing; ColombiaFil: González Gómez, Ana Angelica. Universidad de Cartagena. Faculty of Nursing; ColombiaFil: Herrera Corpas, Katerine. Universidad de Cartagena. Faculty of Nursing; ColombiaFil: Andrade Méndez, Brayant. Universidad Surcolombiana. Faculty of Nursing; ColombiaFil: Vargas Toloza, Ruby Elizabeth. Universidad Francisco de Paula Santander. Faculty of Nursing; ColombiaFil: Martínez Rojas, Sandra Milena. Universidad Francisco de Paula Santander. Faculty of Nursing; ColombiaFil: De las Salas Martínez, Roxana Patricia. Universidad del Norte. Faculty of Nursing; Colombi