Homogenization and comparability of financial information through XBRL

RESUMEN: Los constantes cambios del mercado han creado la necesidad de aplicar sistemas de información financieros más confiables y comparables, de manera que el lenguaje de los negocios sea cada vez más generalizado. El XBRL como lenguaje estándar permite que los reportes contables y financieros de una entidad sean leídos y entendidos en cualquier lugar del mundo, de manera que guarden simetría y den transparencia frente a la información que se reporta. Este trabajo realiza un estudio comparativo entre los países con mayores fuentes de experiencia en la aplicación de la herramienta XBRL y el caso colombiano, con el objetivo de reflejar las ventajas y desventajas que conlleva la implementación de esta herramienta. Se evidencia que la herramienta se ha ido constituyendo más en un proceso de verificación de información para los organismos de control que en un lenguaje estándar para disminuir la asimetría y la transparencia en las revelaciones.ABSTARCT: Constant changes in the market have created the need of applying more reliable accounting information systems, in a way that the business language becomes increasingly generalized. XBRL as a standard language provides the possibility that the accounting and financial reports be read and understood in anywhere in the world, so that they have symmetry and are transparent in the reported information. A comparative study is carried out in this work, between the countries the most experienced in the application of this tool XBRL, and the Colombian case, the last with the aim of reflecting the advantage and disadvantages involved in the implementation of this tool. Finally, it is evidenced that the tool has been constituted more as a verification process for control bodies than as a standard language to decrease the asymmetry and transparency in the revelations

Propuesta a la Vicepresidencia de inmobiliario y consumo para el mejoramiento del servicio postventa del crédito hipotecario para vivienda nueva y usada en la red de sucursales del Grupo Bancolombia en el segundo semestre del 2014

Hoy contamos con un proceso de venta y postventa con alta carga operativa en sucursales y que no tiene esquemas de acompañamiento continuo a los clientes. Estos procesos operativos de aprobación, garantías y desembolsos son complejos y con pocas herramientas de seguimiento y control. Los actuales procesos de venta de crédito hipotecario no generan una oportunidad real de venta, por ello se validaron los valores de compra del cliente hipotecario y se ratifica la necesidad de un acompañamiento y asesoría durante el proceso y después de él, viendo una necesidad de desarrollar otros canales para potencializar la venta y soportar la postventa de crédito hipotecario. La carencia de referencias en cuanto a la información y el servicio postventa, las políticas no efectivas en cuanto a la calidad de productos y servicios prestados a los clientes nos motiva a conceptualizar y trabajar sobre el esquema del servicio postventa en la venta de crédito hipotecario para compra de vivienda nueva y usada en el grupo Bancolombia. Esto lo lograremos realizando una Propuesta con las transacciones más críticas desconocidas por la mayoría de los comerciales por medio de una guía dinámica, fácil de entender e interiorizar. Consideramos que la prestación de un servicio integral de postventa contribuye a mejorar la asesoría de nuestros clientes llegando a una de las premisas de nuestro modelo de servicio.Today we have sales and after-sales process with high operational burden in the bank branches without continuous support schemes to customers. The operational processes for approbation, guarantees and disbursements are complex and with just a few tools for monitoring and controlling. The current mortgage sales processes do not generate true sales opportunity, so the purchase value of mortgage customers were validated and the need for support and advice is ratified during and after him, seeing a need to develop alternative channels to potentiate the sale and backing the after-sale mortgage process. The lack of references about information and after-sales customer service and the ineffective policies regarding the quality of products/services to customers, motivates us to conceptualize and work on the scheme for post-sales services in the sale of mortgage credit for purchase of housing in Bancolombia group. We will achieve this through a dynamic guide, easy to understand and internalize, with the most critical transactions that are unknown to most of commercial team members. We consider that an integrated after-sales service will helps to improve the advice of our clients, thus fulfilling one of the premises of our service model

Melatonin counteracts inducible mitochondrial nitric oxide synthase‐dependent mitochondrial dysfunction in skeletal muscle of septic mice

Producción CientíficaMitochondrial nitric oxide synthase (mtNOS) produces nitric oxide (NO) to modulate mitochondrial respiration. Besides a constitutive mtNOS isoform it was recently suggested that mitochondria express an inducible isoform of the enzyme during sepsis. Thus, the mitochondrial respiratory inhibition and energy failure underlying skeletal muscle contractility failure observed in sepsis may reflect the high levels of NO produced by inducible mtNOS. The fact that mtNOS is induced during sepsis suggests its relation to inducible nitric oxide synthase (iNOS). Thus, we examined the changes in mtNOS activity and mitochondrial function in skeletal muscle of wild-type (iNOS(+/+)) and iNOS knockout (iNOS(-/-)) mice after sepsis. We also studied the effects of melatonin administration on mitochondrial damage in this experimental paradigm. After sepsis, iNOS(+/+) but no iNOS(-/-) mice showed an increase in mtNOS activity and NO production and a reduction in electron transport chain activity. These changes were accompanied by a pronounced oxidative stress reflected in changes in lipid peroxidation levels, oxidized glutathione/reduced glutathione ratio, and glutathione peroxidase and reductase activities. Melatonin treatment counteracted both the changes in mtNOS activity and rises in oxidative stress; the indole also restored mitochondrial respiratory chain in septic iNOS(+/+) mice. Mitochondria from iNOS(-/-) mice were unaffected by either sepsis or melatonin treatment. The data suggest that inducible mtNOS, which is coded by the same gene as that for iNOS, is responsible for mitochondrial dysfunction during sepsis. The results also suggest the use of melatonin for the protection against mtNOS-mediated mitochondrial failure

Phenylpyrrole derivatives as neural and inducible nitric oxide synthase (nNOS and iNOS) inhibitors

Producción CientíficaWe have previously described a series of 3-phenyl-4,5-dihydro-1H-pyrazole derivatives as moderately potent nNOS inhibitors. As a follow up of these studies, several new 5-phenyl-1H-pyrrole-2-carboxamide derivatives have been synthesized, and their biological evaluation as in vitro inhibitors of both neural and inducible Nitric Oxide Synthase (nNOS and iNOS) is described. Some of these compounds show good iNOS/nNOS selectivity and the more potent compounds 5-(2-aminophenyl)-1H-pyrrole-2-carboxilic acid methylamide (QFF205) and cyclopentylamide (QFF212) have been tested as regulators of the in vivo nNOS and iNOS activity. Both compounds prevented the increment of the inducible NOS activity in both cytosol (iNOS) and mitochondria (i-mtNOS) observed in the MPTP model of Parkinson's disease

Melatonin and its brain metabolite N1‐acetyl‐5‐methoxykynuramine prevent mitochondrial nitric oxide synthase induction in parkinsonian mice

Producción CientíficaMelatonin prevents mitochondrial failure in models of sepsis through its ability to inhibit the expression and activity of both cytosolic (iNOS) and mitochondrial (i-mtNOS) inducible nitric oxide synthases. Because Parkinson's disease (PD), like sepsis, is associated with iNOS induction, we assessed the existence of changes in iNOS/i-mtNOS and their relation with mitochondrial dysfunction in the MPTP model of PD, which also displays increased iNOS expression. We also evaluated the role of melatonin (aMT) and its brain metabolite, N(1)-acetyl-5-methoxykynuramine (AMK), in preventing i-mtNOS induction and mitochondrial failure in this model of PD. Mitochondria from substantia nigra (SN) and, to a lesser extent, from striatum (ST) showed a significant increase in i-mtNOS activity, nitrite levels, oxidative stress, and complex I inhibition after MPTP treatment. MPTP-induced i-mtNOS was probably related to mitochondrial failure, because its prevention by aMT and AMK reduced oxidative/nitrosative stress and restored complex I activity. These findings represent the first experimental evidence of a potential role for i-mtNOS in the mitochondrial failure of PD and support a novel mechanism in the neuroprotective effects of aMT and AMK

Pyrazoles and pyrazolines as neural and inducible nitric oxide synthase (nNOS and iNOS) potential inhibitors (III)

Producción CientíficaWe have previously described a series of 4,5-dihydro-1H-pyrazole as moderately potent nNOS inhibitors. As a follow up of these studies, we report here the preparation and the preliminary evaluation of a series of 1-alkyl-3-benzoyl-4,5-dihydro-1H-pyrazole and 1-alkyl-3-benzoyl-1H-pyrazole as potential inhibitors of both neuronal and inducible nitric oxide synthases (nNOS and iNOS). None of the reported compounds exhibited significant iNOS or nNOS inhibition, although the 1-benzyl-3-(2-amino-5-chlorobenzoyl)-1H-pyrazole-5-carboxylic acid ethyl ester derivative (10l), which shows an inhibition of 50% versus iNOS at a 1mM final concentration and no activity against nNOS, is potentially amenable of further optimization. The reasons for the inactivity of the reported series are discussed on the basis of docking studies

Document de consens per a la coinfecció pel Virus de la Immunodeficiència Humana i els Virus de les Hepatitis a Catalunya

VIH; Virus de les Hepatitis; CoinfeccióVIH; Virus de las Hepatitis; CoinfecciónHIV; Hepatitis virus; CoinfectionAquest manual ha estat preparat amb la intenció d'abordar els problemes que planteja el maneig de les persones malaltes amb coinfecció pel virus de la sida i els virus de l'hepatitis. A més, facilita als metges i metgesses assistencials els recursos necessaris per al diagnòstic i la presa de decisions terapèutiques, així com els criteris per ampliar la prevenció en tots aquells grups de població exposats a contraure aquestes infeccions.Este manual ha sido preparado con la intención de abordar los problemas que plantea el manejo de las personas enfermas con coinfección por el virus del sida y los virus de la hepatitis. Además, facilita a los médicos asistenciales los recursos necesarios para el diagnóstico y la toma de decisiones terapéuticas, así como los criterios para ampliar la prevención en todos aquellos grupos de población expuestos a contraer estas infecciones

Efficiency of remote sensing tools for post-fire management along a climatic gradient

P. 553-562Forest managers require reliable tools to evaluate post-fire recovery across different geographic/climatic contexts and define management actions at the landscape scale, which might be highly resource-consuming in terms of data collection. In this sense, remote sensing techniques allow for gathering environmental data over large areas with low collection effort. We aim to assess the applicability of remote sensing tools in post-fire management within and across three mega-fires that occurred in pine fire-prone ecosystems located along an Atlantic-Transition-Mediterranean climatic gradient. Four years after the wildfires, we established 120 2x2m plots in each mega-fire site, where we evaluated: (1) density of pine seedlings, (2) percentage of woody species cover and (3) percentage of dead plant material cover. These variables were modeled following a Bayesian Model Averaging approach on the basis of spectral indices and texture features derived from WorldView-2 satellite imagery at 2 m spatial resolution. We assessed model interpolation and transferability within each mega-fire, as well as model extrapolation between mega-fires along the climatic gradient. Texture features were the predictors that contributed most in all cases. The woody species cover model had the best performance regarding spatial interpolation and transferability within the three study sites, with predictive errors lower than 25% for the two approaches. Model extrapolation between the Transition and Mediterranean sites had low levels of error (from 6% to 19%) for the three field variables, because the landscape in these areas is similar in structure and function and, therefore, in spectral characteristics. However, model extrapolation from the Atlantic site achieved the weakest results (error higher than 30%), due to the large ecological differences between this particular site and the others. This study demonstrates the potential of fine-grained satellite imagery for land managers to conduct post-fire recovery studies with a high degree of generality across different geographic/climatic contexts.S

The PREDICT study uncovers three clinical courses of acutely decompensated cirrhosis that have distinct pathophysiology

Acute decompensation (AD) of cirrhosis is defined as the acute development of ascites, gastrointestinal hemorrhage, hepatic encephalopathy, infection or any combination thereof, requiring hospitalization. The presence of organ failure(s) in patients with AD defines acute-on-chronic liver failure (ACLF). The PREDICT study is a European, prospective, observational study, designed to characterize the clinical course of AD and to identify predictors of ACLF. A total of 1,071 patients with AD were enrolled. We collected detailed pre-specified information on the 3-month period prior to enrollment, and clinical and laboratory data at enrollment. Patients were then closely followed up for 3 months. Outcomes (liver transplantation and death) at 1 year were also recorded. Three groups of patients were identified. Pre-ACLF patients (n = 218) developed ACLF and had 3-month and 1-year mortality rates of 53.7% and 67.4%, respectively. Unstable decompensated cirrhosis (UDC) patients (n = 233) required ≥1 readmission but did not develop ACLF and had mortality rates of 21.0% and 35.6%, respectively. Stable decompensated cirrhosis (SDC) patients (n = 620) were not readmitted, did not develop ACLF and had a 1-year mortality rate of only 9.5%. The 3 groups differed significantly regarding the grade and course of systemic inflammation (high-grade at enrollment with aggravation during follow-up in pre-ACLF; low-grade at enrollment with subsequent steady-course in UDC; and low-grade at enrollment with subsequent improvement in SDC) and the prevalence of surrogates of severe portal hypertension throughout the study (high in UDC vs. low in pre-ACLF and SDC). Acute decompensation without ACLF is a heterogeneous condition with 3 different clinical courses and 2 major pathophysiological mechanisms: systemic inflammation and portal hypertension. Predicting the development of ACLF remains a major future challenge. ClinicalTrials.gov number: NCT03056612. Lay summary: Herein, we describe, for the first time, 3 different clinical courses of acute decompensation (AD) of cirrhosis after hospital admission. The first clinical course includes patients who develop acute-on-chronic liver failure (ACLF) and have a high short-term risk of death - termed pre-ACLF. The second clinical course (unstable decompensated cirrhosis) includes patients requiring frequent hospitalizations unrelated to ACLF and is associated with a lower mortality risk than pre-ACLF. Finally, the third clinical course (stable decompensated cirrhosis), includes two-thirds of all patients admitted to hospital with AD - patients in this group rarely require hospital admission and have a much lower 1-year mortality risk

Mecanismos celulares y moleculares de neuroprotección de kinurenaminas sintéticas frente al daño mitocondrial inducido por el Sistema NOS/NO

Tesis Univ. Granada. Instituto de Biotecnología. Leída el 15 de diciembre de 200