Uso de estimados basados en el juicio de la gerencia para la elaboración de estados financieros: el caso de las tasas de descuento empleadas para la valoración e incorporación de cifras en el estado de situación financiera en Colombia

Es usual que para la preparación de información financiera empresarial y específicamente para la elaboración de estados financieros se haga necesaria la aplicación del juicio profesional ya sea por parte de la gerencia misma o por parte de profesionales independientes. Estas estimaciones y juicios profesionales, propios del ambiente de incertidumbre en el queoperan todas las compañías no implican que la información financiera carezca de validez,relevancia o precisión para la toma de decisiones, por el contrario, son necesarias y útilespara reflejar fiablemente y de manera integral la situación económica de una entidad. Este trabajo de grado tiene como objetivo determinar mediante las revelaciones en las notas a los estados financieros de las empresas que cotizan en bolsa en Colombia (diferentes a las empresas del sector financiero), si los juicios y estimados usados por éstas para la elección de tasas de descuento en la valoración. En el presente documento me enfoco en empresas que cotizan en la Bolsa de valores de Colombia. Normas Internacionales de información financiera. de diferentes rubros de sus balances son relativamente uniformes y consistentes con la teoría financiera relacionada.Estado del arte. Alcance. Marco teórico. Valoración basada en el descuento de flujos de fondos. Metodología. Listado de emisores publicado en la página de la Bolsa de Valores de Colombia. Listado de emisores diferentes a entidades del sector financiero. Listado de emisores diferentes a entidades del sector financiero cuya información financiera está disponible. Principales hallazgos en la iformación financiera de la empresas colombianas incluidas en esta investigación. Información Pública de las empresas consultadas. Uniformidad en el alcance de la revelación de información. Uniformidad en los criterios utilizados para la selección de tasas de descuento y comparación con la teoría. Tasa de descuento para cálculo del deterioro de activos no financieros para la muestra de empresas seleccionadas. Tasa de descuento para el cálculo de obligaciones por desmantelamiento para la muestra de empresas seleccionadas. Tasa de descuento para la valoración de las cuentas por cobrar a empleados largo plazo. Tasa de descuento para la valoración beneficios a empleados largo plazo. Tasa de descuento para la valoración de plan de beneficios definidos (plan de pensiones).Magíster en Finanzas CorporativasMaestrí

Estudio del sistema de cuentas ambientales económicas integradas para el agua, desde la ciencia contable

Los recursos naturales y el medio ambiente en general han obtenido mayor importancia en el mundo, como recursos vitales para la existencia humana y animal, como sustento de todas las especies del planeta y como insumo para la producción de bienes que satisfacen las necesidades del hombre, entre otros importantes usos, pero es relativamente reciente la importancia que se le ha dado como pieza primordial en las economías. Al reconocer la importancia del medio ambiente y de los recursos naturales, surge la necesidad de mejorar la forma de controlar y gestionar estos recursos (reconociendo su consumo y su deterioro), procurando lograrla máxima racionalidad en su utilización. Es así que la Gestión Ambiental se considera crucial para garantizar la conservación y sostenibilidad de los recursos naturales y del medio ambiente en el tiempo. La contabilidad nacional podría contribuir de una mejor forma a la mejora de la gestión del medio ambiente y esto se logra a través del reconocimiento y la inclusión de información correspondiente a los recursos naturales y de la degradación del medio ambiente en estos sistemas, ya que al no ser considerados, las decisiones tomadas con base a la información suministrada por los sistemas contables nacionales pueden ser poco acertadas al no tener una visión integral del medio ambiente.Natural resources and the environment in general have gained greater importance in the world, as vital resources for human and animal existence, as the basis of all species on the planet and as an input to the production of goods that meet the needs of man, among other important uses, but the importance that has been given to this resources as primary piece in the economies is relatively recent. Recognizing the importance of the environment and natural resources, the need arises to improve the way to control and manage these resources (recognizing their consumption and deterioration), ensuring maximum rationality in their use. Then, environmental management is considered crucial to ensure the conservation and sustainability of the natural resources and the environment over time. The national accounts could contribute for a better way to improve environmental management and this is achieved through the recognition and inclusion of information relating to natural resources and environmental degradation in these systems, becauseif it not be considered, decisions based on the information provided by the national accounting systems may bewrong to not take a holistic view of the environment.Contador PúblicoPregrad

Cross-national associations between parent and peer communication and psychological complaints

Objectives: To assess whether or not communication with parents and with peers is related to experiencing psychological complaints in an attempt to explore the hypotheses of continuity and compensation or moderation between contexts. Methods: Questions on communication with their parents and peers, as well as on the frequency with which they experience psychological complaints were answered by 200,857 adolescents from 36 countries. Results: A cluster analysis detected four groups of adolescents. Those with better communication in both social contexts were the ones showing less psychological complaints. Moreover, we have found (using a regression analysis) that good communication with peers does not improve their experience of psychological complaints if the communication with parents is not good. Conclusions: We conclude that our findings are consistent with the continuity hypothesis and against the compensating or moderating one

Intervenção educativa na prevenção do suicídio em adolescentes. René Vallejo Policlínica. Bayamo. 2018-2019

Introducción: el incremento de la conducta suicida en adolescentes es un importante problema de salud, por lo que capacitar a los padres sobre la prevención del suicidio en ese grupo poblacional es uno de los grandes retos para los profesionales de la salud.Objetivo: evaluar la efectividad de una estrategia educativa sobre la prevención del suicidio en adolescentes.Métodos: investigación cuasiexperimental, antes y después, sin grupo control, con 71 padres de adolescentes con antecedentes de un intento suicida durante los años 2018-2019 del Policlínico René Vallejo Ortiz, de Bayamo. Previo consentimiento informado, se identificaron necesidades de aprendizaje y se diseñó una intervención educativa que fue sometida al criterio de expertos. Se midió el conocimiento antes y después de aplicada la intervención. Se utilizaron frecuencias absolutas y relativas, se aplicó el test de McNemar con un nivel de significación p<0,05.Resultados: antes de la intervención predominaron los padres con conocimientos inadecuados sobre los cambios que sufren los adolescentes (57,7%), la sexualidad de sus hijos (59,2%), los factores de riesgo (49,3%) y los factores protectores (57,7%) de la conducta suicida. La segunda evaluación, después de la intervención educativa, mostró un incremento significativo del nivel de conocimientos en todos los aspectos señalados.Conclusiones: la estrategia educativa incrementó el conocimiento de los padres sobre la prevención del suicidio en la adolescencia, considerándose efectiva.Introduction: the increase in suicidal behavior in adolescents is an important health problem, so training parents on suicide prevention in this population group is one of the great challenges for health professionals.Objective: to evaluate the effectiveness of an educational strategy on the prevention of suicide in adolescents.Methods: quasiexperimental research, before and after, without a control group, with 71 parents of adolescents with a history of a suicide attempt during the years 2018-2019 at the René Vallejo Ortiz Polyclinic in Bayamo. With prior informed consent, learning needs were identified and an educational intervention was designed that was subjected to the judgment of experts. Knowledge was measured before and after the intervention was applied. Absolute and relative frequencies were used, the McNemar test was applied with a significance level of p <0.05. Results: before the intervention, parents with inadequate knowledge about the changes suffered by adolescents (57.7%), the sexuality of their children (59.2%), the risk factors (49.3%) and the protective factors (57.7%) of suicidal behavior. The second evaluation, after the educational intervention, showed a significant increase in the level of knowledge in all the indicated aspects.Conclusions: the educational strategy increased the parents' knowledge about suicide prevention in adolescence, considering it effective.Introdução: o aumento do comportamento suicida em adolescentes é um importante problema de saúde, portanto, treinar os pais para a prevenção do suicídio nesse grupo populacional é um dos grandes desafios dos profissionais de saúde.Objetivo: avaliar a eficácia de uma estratégia educativa na prevenção do suicídio em adolescentes.Métodos: pesquisa quase experimental, antes e depois, sem grupo controle, com 71 pais de adolescentes com história de tentativa de suicídio durante os anos 2018-2019 na Policlínica René Vallejo Ortiz, em Bayamo. Com o consentimento prévio informado, as necessidades de aprendizagem foram identificadas e uma intervenção educacional foi elaborada que foi submetida ao julgamento de especialistas. O conhecimento foi medido antes e depois da aplicação da intervenção. Foram utilizadas frequências absolutas e relativas, sendo aplicado o teste de McNemar com nível de significância de p <0,05.Resultados: antes da intervenção, os pais com conhecimento inadequado sobre as mudanças sofridas pelos adolescentes (57,7%), a sexualidade de seus filhos (59,2%), os fatores de risco (49,3%) e os fatores de proteção (57,7%) do comportamento suicida. A segunda avaliação, após a intervenção educativa, mostrou um aumento significativo no nível de conhecimento em todos os aspectos indicados.Conclusões: a estratégia educativa aumentou o conhecimento dos pais sobre a prevenção do suicídio na adolescência, considerando-a eficaz

Effect of wear-corrosion of reduced graphene oxide functionalized with hyaluronic acid on inflammatory and proteomic response of J774A.1 macrophages

The presence of a worn surface in the implanted material, as in the case of a replacement of a damaged osteoarticular joint, is the normal condition after implantation. This manuscript focuses precisely on the comparative study of the cellular behavior on worn CoCr surfaces, analyzing the effect of different surface modifications on macrophages’ responses. CoCr surfaces were modified by the deposition of electrochemically reduced graphene oxide (CoCrErGO), followed by additional surface functionalization with hyaluronic acid (CoCrErGOHA). After the wear corrosion processes, the macrophage response was studied. In addition, macrophage supernatants exposed to the surfaces, before and after wear, were also evaluated for osteoblast response through the analysis of the metabolic activity, plasma membrane damage, and phosphatase alkaline activity (ALP). The proteomic analysis and the quantitative TNF-α/IL-10 ratios of the J774A.1 macrophages exposed to the surfaces under study showed a polarization shift from M0 (basal state) to M1, associated with the pro-inflammatory response of all surfaces. A lower M1 polarization was observed upon exposure to the surface modification with ErGO, whereas posterior HA functionalization attenuated, even more, the M1 polarization. The wear corrosion process contributed to inflammation and exacerbated the M1 polarization response on macrophages to CoCr, which was diminished for the ErGO and attenuated the most for the ErGOHA surfaces. Comparative proteomics showed that the pathways related to M1 polarization were downregulated on the surfaces of CoCrErGOHA, which suggests mechanisms for the observed attenuation of M1 polarization. The suitable immuno-modulatory potential induced by the ErGOHA surface, with and without wear, together with the stimulation of ALP activity in osteoblasts induced by macrophage supernatants, promotes the mineralization processes necessary for bone repair. This makes it feasible to consider the adsorption of ErGOHA on CoCr as a recommended surface treatment for the use of biomaterials in osseous joint applications.Instituto de Investigaciones Fisicoquímicas Teóricas y Aplicada

Educational attainment of same-sex and opposite-sex dizygotic twins : An individual-level pooled study of 19 twin cohorts

Comparing twins from same- and opposite-sex pairs can provide information on potential sex differences in a variety of outcomes, including socioeconomic-related outcomes such as educational attainment. It has been suggested that this design can be applied to examine the putative role of intrauterine exposure to testosterone for educational attainment, but the evidence is still disputed. Thus, we established an international database of twin data from 11 countries with 88,290 individual dizygotic twins born over 100 years and tested for differences between twins from same- and opposite-sex dizygotic pairs in educational attainment. Effect sizes with 95% confidence intervals (CI) were estimated by linear regression models after adjusting for birth year and twin study cohort. In contrast to the hypothesis, no difference was found in women (β = −0.05 educational years, 95% CI −0.11, 0.02). However, men with a same-sex co-twin were slightly more educated than men having an opposite-sex co-twin (β = 0.14 educational years, 95% CI 0.07, 0.21). No consistent differences in effect sizes were found between individual twin study cohorts representing Europe, the USA, and Australia or over the cohorts born during the 20th century, during which period the sex differences in education reversed favoring women in the latest birth cohorts. Further, no interaction was found with maternal or paternal education. Our results contradict the hypothesis that there would be differences in the intrauterine testosterone levels between same-sex and opposite-sex female twins affecting education. Our findings in men may point to social dynamics within same-sex twin pairs that may benefit men in their educational careers.Peer reviewe

Contributions of mean and shape of blood pressure distribution to worldwide trends and variations in raised blood pressure: A pooled analysis of 1018 population-based measurement studies with 88.6 million participants

© The Author(s) 2018. Background: Change in the prevalence of raised blood pressure could be due to both shifts in the entire distribution of blood pressure (representing the combined effects of public health interventions and secular trends) and changes in its high-blood-pressure tail (representing successful clinical interventions to control blood pressure in the hypertensive population). Our aim was to quantify the contributions of these two phenomena to the worldwide trends in the prevalence of raised blood pressure. Methods: We pooled 1018 population-based studies with blood pressure measurements on 88.6 million participants from 1985 to 2016. We first calculated mean systolic blood pressure (SBP), mean diastolic blood pressure (DBP) and prevalence of raised blood pressure by sex and 10-year age group from 20-29 years to 70-79 years in each study, taking into account complex survey design and survey sample weights, where relevant. We used a linear mixed effect model to quantify the association between (probittransformed) prevalence of raised blood pressure and age-group- and sex-specific mean blood pressure. We calculated the contributions of change in mean SBP and DBP, and of change in the prevalence-mean association, to the change in prevalence of raised blood pressure. Results: In 2005-16, at the same level of population mean SBP and DBP, men and women in South Asia and in Central Asia, the Middle East and North Africa would have the highest prevalence of raised blood pressure, and men and women in the highincome Asia Pacific and high-income Western regions would have the lowest. In most region-sex-age groups where the prevalence of raised blood pressure declined, one half or more of the decline was due to the decline in mean blood pressure. Where prevalence of raised blood pressure has increased, the change was entirely driven by increasing mean blood pressure, offset partly by the change in the prevalence-mean association. Conclusions: Change in mean blood pressure is the main driver of the worldwide change in the prevalence of raised blood pressure, but change in the high-blood-pressure tail of the distribution has also contributed to the change in prevalence, especially in older age groups

Repositioning of the global epicentre of non-optimal cholesterol

High blood cholesterol is typically considered a feature of wealthy western countries(1,2). However, dietary and behavioural determinants of blood cholesterol are changing rapidly throughout the world(3) and countries are using lipid-lowering medications at varying rates. These changes can have distinct effects on the levels of high-density lipoprotein (HDL) cholesterol and non-HDL cholesterol, which have different effects on human health(4,5). However, the trends of HDL and non-HDL cholesterol levels over time have not been previously reported in a global analysis. Here we pooled 1,127 population-based studies that measured blood lipids in 102.6 million individuals aged 18 years and older to estimate trends from 1980 to 2018 in mean total, non-HDL and HDL cholesterol levels for 200 countries. Globally, there was little change in total or non-HDL cholesterol from 1980 to 2018. This was a net effect of increases in low- and middle-income countries, especially in east and southeast Asia, and decreases in high-income western countries, especially those in northwestern Europe, and in central and eastern Europe. As a result, countries with the highest level of non-HDL cholesterol-which is a marker of cardiovascular riskchanged from those in western Europe such as Belgium, Finland, Greenland, Iceland, Norway, Sweden, Switzerland and Malta in 1980 to those in Asia and the Pacific, such as Tokelau, Malaysia, The Philippines and Thailand. In 2017, high non-HDL cholesterol was responsible for an estimated 3.9 million (95% credible interval 3.7 million-4.2 million) worldwide deaths, half of which occurred in east, southeast and south Asia. The global repositioning of lipid-related risk, with non-optimal cholesterol shifting from a distinct feature of high-income countries in northwestern Europe, north America and Australasia to one that affects countries in east and southeast Asia and Oceania should motivate the use of population-based policies and personal interventions to improve nutrition and enhance access to treatment throughout the world.Peer reviewe