Normas Interncionales de Información Financiera para Pequeñas y Medianas Entidadeds (NIIF para Pymes) : Sección 29: Impuesto a las ganancias aplicado a los estados financieros de la empressa Importacionesw RONAV,S.A. para el periodo finalizado 2015

El trabajo investigativo de seminario de graduación, detalla el proceso de las normas contables de información financiera y de aseguramiento de la información, que conformen un sistema único y homogéneo de alta calidad, comprensible y de forzosa observancia, por cuya virtud los informes contables y, en particular, los estados financieros brinden información financiera comprensible, transparente y comparable, pertinente y confiable, útil para la toma de decisiones, para mejorar la productividad, la competitividad y el desarrollo armónico de la actividad empresarial de las personas naturales y jurídicas, nacionales o extranjeras. La Norma Internacional de Información Financiera para Pequeñas y medianas Entidades (NIIF para las PYMES), establecen los requerimientos de reconocimiento, medición, presentación e información a revelar que se refieren a las transacciones y otros sucesos y condiciones que son importantes en los Estados Financieros con propósito de información general. La aplicación de las normas internacionales de información financiera, conlleva a que las empresas elaboren el conjunto de los cinco Estados Financieros e información suministrada fuera de éstos, que ayuda a la interpretación de los mismos y mejora la capacidad de los usuarios para la toma de decisiones eficientes. Esta norma constituye una ayuda para cambiar el paradigma de contabilidad con enfoque fiscal, a una contabilidad con una visión financiera de propósitos generales y comerciales. Este tema busca cumplir este objetivo conjuntamente con la generación de impuestos diferidos y análisis del impacto que hubiere generado la aplicación de la sección 29. Impuesto a las Ganancias. Además de la aplicación de una norma contable obligatoria internacional, las empresas en general se rigen a diferentes leyes y controles establecidos; en nuestro país el ámbito contable está estrechamente relacionado con la norma fiscal, y es por ello que nos ha llamado la atención desarrollar el tema propuest

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

4to. Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad. Memoria académica

Este volumen acoge la memoria académica de la Cuarta edición del Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad, CITIS 2017, desarrollado entre el 29 de noviembre y el 1 de diciembre de 2017 y organizado por la Universidad Politécnica Salesiana (UPS) en su sede de Guayaquil. El Congreso ofreció un espacio para la presentación, difusión e intercambio de importantes investigaciones nacionales e internacionales ante la comunidad universitaria que se dio cita en el encuentro. El uso de herramientas tecnológicas para la gestión de los trabajos de investigación como la plataforma Open Conference Systems y la web de presentación del Congreso http://citis.blog.ups.edu.ec/, hicieron de CITIS 2017 un verdadero referente entre los congresos que se desarrollaron en el país. La preocupación de nuestra Universidad, de presentar espacios que ayuden a generar nuevos y mejores cambios en la dimensión humana y social de nuestro entorno, hace que se persiga en cada edición del evento la presentación de trabajos con calidad creciente en cuanto a su producción científica. Quienes estuvimos al frente de la organización, dejamos plasmado en estas memorias académicas el intenso y prolífico trabajo de los días de realización del Congreso Internacional de Ciencia, Tecnología e Innovación para la Sociedad al alcance de todos y todas

VIII Encuentro de Docentes e Investigadores en Historia del Diseño, la Arquitectura y la Ciudad

Acta de congresoLa conmemoración de los cien años de la Reforma Universitaria de 1918 se presentó como una ocasión propicia para debatir el rol de la historia, la teoría y la crítica en la formación y en la práctica profesional de diseñadores, arquitectos y urbanistas. En ese marco el VIII Encuentro de Docentes e Investigadores en Historia del Diseño, la Arquitectura y la Ciudad constituyó un espacio de intercambio y reflexión cuya realización ha sido posible gracias a la colaboración entre Facultades de Arquitectura, Urbanismo y Diseño de la Universidad Nacional y la Facultad de Arquitectura de la Universidad Católica de Córdoba, contando además con la activa participación de mayoría de las Facultades, Centros e Institutos de Historia de la Arquitectura del país y la región. Orientado en su convocatoria tanto a docentes como a estudiantes de Arquitectura y Diseño Industrial de todos los niveles de la FAUD-UNC promovió el debate de ideas a partir de experiencias concretas en instancias tales como mesas temáticas de carácter interdisciplinario, que adoptaron la modalidad de presentación de ponencias, entre otras actividades. En el ámbito de VIII Encuentro, desarrollado en la sede Ciudad Universitaria de Córdoba, se desplegaron numerosas posiciones sobre la enseñanza, la investigación y la formación en historia, teoría y crítica del diseño, la arquitectura y la ciudad; sumándose el aporte realizado a través de sus respectivas conferencias de Ana Clarisa Agüero, Bibiana Cicutti, Fernando Aliata y Alberto Petrina. El conjunto de ponencias que se publican en este Repositorio de la UNC son el resultado de dos intensas jornadas de exposiciones, cuyos contenidos han posibilitado actualizar viejos dilemas y promover nuevos debates. El evento recibió el apoyo de las autoridades de la FAUD-UNC, en especial de la Secretaría de Investigación y de la Biblioteca de nuestra casa, como así también de la Facultad de Arquitectura de la UCC; va para todos ellos un especial agradecimiento

Análisis de fósforo soluble en agua en fertilizantes

La fracci&oacute;n de f&oacute;sforo soluble en agua en un fertilizante, se considera de inmediata disponibilidad para las plantas y se utiliza frecuentemente como un &iacute;ndice para caracterizar algunos productos. Con el objeto de establecer un m&eacute;todo &uacute;nico para determinar el contenido de f&oacute;sforo soluble en agua en fertilizantes, se compilaron ocho modalidades anal&iacute;ticas que aplican con este fin varios organismos nacionales e internacionales.&nbsp; En vista de la gran semejanza entre ellos, se integr&oacute; un solo m&eacute;todo (extracci&oacute;n en agua y determinaci&oacute;n espectrofotom&eacute;trica) para ser aplicado a cinco fertilizantes y un est&aacute;ndar, este &uacute;ltimo con la finalidad de determinar la exactitud del m&eacute;todo. En la comparaci&oacute;n experimental intervinieron los laboratorios de ocho instituciones. Los resultados obtenidos revelaron que la precisi&oacute;n del m&eacute;todo expresada en t&eacute;rminos de repetibilidad (&ldquo;r&rdquo; = 0,613) y reproducibilidad (&ldquo;R&rdquo; = 1,674)&nbsp; no depende del nivel de P2O5 de las muestras analizadas, en el rango comprendido entre 6,70 y 52,15 % de P2O5. La recuperaci&oacute;n del f&oacute;sforo al analizar el est&aacute;ndar, vari&oacute; entre 98,05% y 101,11%, consider&aacute;ndose como un m&eacute;todo bastante exacto, que puede ser adoptado por los laboratorios nacionales.&nbsp;Palabras clave: F&oacute;sforo soluble en agua, fertilizante, estudios Interlaboratorios, an&aacute;lisis de fertilizantes.&nbsp;Water soluble phosphorus in fertilizers, offers immediate available P and it is frequently used as a parameter for characterizing some products.&nbsp; In order to establish a unique methodology to determine the water soluble phosphorus content in fertilizers, eight analytical methods, applied by&nbsp; national and international organizations, were compiled.&nbsp; Considering the close similarity among them, a unique method was integrated (extraction in water and colorimetric determination) to be applied to five fertilizers and one standard.&nbsp; The latter was used to determine the accuracy of the method.&nbsp; Laboratories from eight institutions participated in the experimental comparison.&nbsp; The results showed, that the precision expressed as repeatability (&ldquo;r&rdquo;= 0,613) and reproducibility (&ldquo;R&rdquo;= 1,674) does not depend on the P2O5 content of the samples, in the range of 6,70 and 52,15 % of P2O5 soluble in water. P2O5 recovery in the standard sample (between 98,05 and 101, 11 %) indicated that the method used is precise and could be adopted as a methodology in the laboratories of the country.&nbsp;Key words:&nbsp; Water soluble phosphorus, fertilizer, inter laboratory studies, fertilizer analysis.&nbsp;&nbsp

Time-dependent analysis of extra length of stay and mortality due to ventilator-associated pneumonia in intensive-care units of ten limited-resources countries: findings of the International Nosocomial Infection Control Consortium (INICC)

Ventilator-associated pneumonias (VAPs) are a worldwide problem that significantly increases patient morbidity, mortality, and length of stay (LoS), and their effects should be estimated to account for the timing of infection. The purpose of the study was to estimate extra LoS and mortality in an intensive-care unit (ICU) due to a VAP in a cohort of 69 248 admissions followed for 283 069 days in ICUs from 10 countries. Data were arranged according to the multi-state format. Extra LoS and increased risk of death were estimated independently in each country, and their results were combined using a random-effects meta-analysis. VAP prolonged LoS by an average of 2.03 days (95% CI 1.52-2.54 days), and increased the risk of death by 14% (95% CI 2-27). The increased risk of death due to VAP was explained by confounding with patient morbidity

International Nosocomial Infection Control Consortiu (INICC) report, data summary of 43 countries for 2007-2012. Device-associated module

We report the results of an International Nosocomial Infection Control Consortium (INICC) surveillance study from January 2007-December 2012 in 503 intensive care units (ICUs) in Latin America, Asia, Africa, and Europe. During the 6-year study using the Centers for Disease Control and Prevention's (CDC) U.S. National Healthcare Safety Network (NHSN) definitions for device-associated health care–associated infection (DA-HAI), we collected prospective data from 605,310 patients hospitalized in the INICC's ICUs for an aggregate of 3,338,396 days. Although device utilization in the INICC's ICUs was similar to that reported from ICUs in the U.S. in the CDC's NHSN, rates of device-associated nosocomial infection were higher in the ICUs of the INICC hospitals: the pooled rate of central line–associated bloodstream infection in the INICC's ICUs, 4.9 per 1,000 central line days, is nearly 5-fold higher than the 0.9 per 1,000 central line days reported from comparable U.S. ICUs. The overall rate of ventilator-associated pneumonia was also higher (16.8 vs 1.1 per 1,000 ventilator days) as was the rate of catheter-associated urinary tract infection (5.5 vs 1.3 per 1,000 catheter days). Frequencies of resistance of Pseudomonas isolates to amikacin (42.8% vs 10%) and imipenem (42.4% vs 26.1%) and Klebsiella pneumoniae isolates to ceftazidime (71.2% vs 28.8%) and imipenem (19.6% vs 12.8%) were also higher in the INICC's ICUs compared with the ICUs of the CDC's NHSN

Reduction of cardiac imaging tests during the COVID-19 pandemic: The case of Italy. Findings from the IAEA Non-invasive Cardiology Protocol Survey on COVID-19 (INCAPS COVID)

Background: In early 2020, COVID-19 massively hit Italy, earlier and harder than any other European country. This caused a series of strict containment measures, aimed at blocking the spread of the pandemic. Healthcare delivery was also affected when resources were diverted towards care of COVID-19 patients, including intensive care wards. Aim of the study: The aim is assessing the impact of COVID-19 on cardiac imaging in Italy, compare to the Rest of Europe (RoE) and the World (RoW). Methods: A global survey was conducted in May–June 2020 worldwide, through a questionnaire distributed online. The survey covered three periods: March and April 2020, and March 2019. Data from 52 Italian centres, a subset of the 909 participating centres from 108 countries, were analyzed. Results: In Italy, volumes decreased by 67% in March 2020, compared to March 2019, as opposed to a significantly lower decrease (p &lt; 0.001) in RoE and RoW (41% and 40%, respectively). A further decrease from March 2020 to April 2020 summed up to 76% for the North, 77% for the Centre and 86% for the South. When compared to the RoE and RoW, this further decrease from March 2020 to April 2020 in Italy was significantly less (p = 0.005), most likely reflecting the earlier effects of the containment measures in Italy, taken earlier than anywhere else in the West. Conclusions: The COVID-19 pandemic massively hit Italy and caused a disruption of healthcare services, including cardiac imaging studies. This raises concern about the medium- and long-term consequences for the high number of patients who were denied timely diagnoses and the subsequent lifesaving therapies and procedures

International Impact of COVID-19 on the Diagnosis of Heart Disease

Background: The coronavirus disease 2019 (COVID-19) pandemic has adversely affected diagnosis and treatment of noncommunicable diseases. Its effects on delivery of diagnostic care for cardiovascular disease, which remains the leading cause of death worldwide, have not been quantified. Objectives: The study sought to assess COVID-19's impact on global cardiovascular diagnostic procedural volumes and safety practices. Methods: The International Atomic Energy Agency conducted a worldwide survey assessing alterations in cardiovascular procedure volumes and safety practices resulting from COVID-19. Noninvasive and invasive cardiac testing volumes were obtained from participating sites for March and April 2020 and compared with those from March 2019. Availability of personal protective equipment and pandemic-related testing practice changes were ascertained. Results: Surveys were submitted from 909 inpatient and outpatient centers performing cardiac diagnostic procedures, in 108 countries. Procedure volumes decreased 42% from March 2019 to March 2020, and 64% from March 2019 to April 2020. Transthoracic echocardiography decreased by 59%, transesophageal echocardiography 76%, and stress tests 78%, which varied between stress modalities. Coronary angiography (invasive or computed tomography) decreased 55% (p &lt; 0.001 for each procedure). In multivariable regression, significantly greater reduction in procedures occurred for centers in countries with lower gross domestic product. Location in a low-income and lower–middle-income country was associated with an additional 22% reduction in cardiac procedures and less availability of personal protective equipment and telehealth. Conclusions: COVID-19 was associated with a significant and abrupt reduction in cardiovascular diagnostic testing across the globe, especially affecting the world's economically challenged. Further study of cardiovascular outcomes and COVID-19–related changes in care delivery is warranted