Impacto de la ley 1314 de 2009 en la actualización de la profesión contable en Colombia.

Analizar el impacto que ha tenido la implementación de la ley 1314 de 2009 en la actualización de la profesión del contador público."Esta investigación busca analizar el impacto que genero la ley 1314 de 2009 en la actualización de la profesión contable en Colombia, y los diferentes mecanismos implementados por el profesional para una adecuada implementación de las normativas internacionales que se requieren en el momento de entrar en vigencia dicha ley. El análisis de la investigación proporciona una reflexión de lo importancia que es para los contadores públicos generen una actualización en las nuevas normas requeridas en el desarrollo de la labor profesional desde la implementación de las NIIF. El proceso de investigación es realizado a través de una metodología mixta con un enfoque de tipo descriptivo, obteniendo así la información de diversas fuentes secundarias, utilizando el método de revisión y análisis documental, sumando al conocimiento adquirido en el proceso académico, algunos antecedentes adquiridos después de aplicar la entrevista a docentes de la universidad UNIMINUTO Virtual a Distancia, siendo la entrevista uno de los instrumentos de recolección de datos."This research seeks to analyze the impact of gender law 1314 of 2009 on the upgrade of the accounting profession in Colombia, and the different mechanisms implemented by the professional for an adequate implementation of the international norms that are required at the time of entry into force of this law. The analysis of the research provides a reflection of the importance that the public accountants be upgraded to the standards required in the development of the professional work. the research process is conducted through a mixed methodology with an approach of descriptive type, thus obtaining information from various sources, using the method of review and documentary analysis, adding to our knowledge some background acquired by applying the interview to the teachers of the university UNIMINUTO Virtual Distance, as an instrument of data collection. The research is focused on three variables: 1. The need for accounting professionals to generate an update in front of IFRS after the implementation of the law 1314 of 2009. 2. The changes in the professional profile from the implementation of the standard. 3. The mechanisms used by the accounting professionals for the development of the update in the direction of internationalization of the management policy of the accounting profession. This investigative process fosters the proper development of conclusions to our question, providing a vision of how necessary it is to implement an update of the profession after the implementation of IFRS, even when there is no rule that obliges the professional to the update, it is essential not to be left behind compared to the professionals who graduated in the last year mainly

Impacto de la ley 1314 de 2009 en la actualización de la profesión contable en Colombia.

Analizar el impacto que ha tenido la implementación de la ley 1314 de 2009 en la actualización de la profesión del contador público."Esta investigación busca analizar el impacto que genero la ley 1314 de 2009 en la actualización de la profesión contable en Colombia, y los diferentes mecanismos implementados por el profesional para una adecuada implementación de las normativas internacionales que se requieren en el momento de entrar en vigencia dicha ley. El análisis de la investigación proporciona una reflexión de lo importancia que es para los contadores públicos generen una actualización en las nuevas normas requeridas en el desarrollo de la labor profesional desde la implementación de las NIIF. El proceso de investigación es realizado a través de una metodología mixta con un enfoque de tipo descriptivo, obteniendo así la información de diversas fuentes secundarias, utilizando el método de revisión y análisis documental, sumando al conocimiento adquirido en el proceso académico, algunos antecedentes adquiridos después de aplicar la entrevista a docentes de la universidad UNIMINUTO Virtual a Distancia, siendo la entrevista uno de los instrumentos de recolección de datos."This research seeks to analyze the impact of gender law 1314 of 2009 on the upgrade of the accounting profession in Colombia, and the different mechanisms implemented by the professional for an adequate implementation of the international norms that are required at the time of entry into force of this law. The analysis of the research provides a reflection of the importance that the public accountants be upgraded to the standards required in the development of the professional work. the research process is conducted through a mixed methodology with an approach of descriptive type, thus obtaining information from various sources, using the method of review and documentary analysis, adding to our knowledge some background acquired by applying the interview to the teachers of the university UNIMINUTO Virtual Distance, as an instrument of data collection. The research is focused on three variables: 1. The need for accounting professionals to generate an update in front of IFRS after the implementation of the law 1314 of 2009. 2. The changes in the professional profile from the implementation of the standard. 3. The mechanisms used by the accounting professionals for the development of the update in the direction of internationalization of the management policy of the accounting profession. This investigative process fosters the proper development of conclusions to our question, providing a vision of how necessary it is to implement an update of the profession after the implementation of IFRS, even when there is no rule that obliges the professional to the update, it is essential not to be left behind compared to the professionals who graduated in the last year mainly

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

ENGIU: Encuentro Nacional de Grupos de Investigación de UNIMINUTO.

El desarrollo del prototipo para el sistema de detección de Mina Antipersona (MAP), inicia desde el semillero ADSSOF perteneciente al programa de Administración en Seguridad y Salud en el trabajo de la UNIMINUTO, se realiza a partir de un detector de metales que emite una señal audible, que el usuario puede interpretar como aviso de presencia de un objeto metálico, en este caso una MAP. La señal audible se interpreta como un dato, como ese dato no es perceptible a 5 metros de distancia, se implementa el transmisor de Frecuencia Modulada FM por la facilidad de modulación y la escogencia de frecuencia de transmisión de acuerdo con las normas y resolución del Ministerio de Comunicaciones; de manera que esta sea la plataforma base para enviar los datos obtenidos a una frecuencia establecida. La idea es que el ser humano no explore zonas peligrosas y buscar la forma de crear un sistema que permita eliminar ese riesgo, por otro lado, buscar la facilidad de uso de elementos ya disponibles en el mercado