Adopción por primera vez de las NIIF para pymes para distribuidora la Caleña S.A.

Con el desarrollo de este aplicativo (Estado de situación financiera) ESFA nos enfrentamos al mundo laboral real, donde existen las presiones y la premura del tiempo, adicional a la angustia de cumplir a cabalidad con todas las obligaciones de manera correcta, que nos forma como profesionales seguros de los conocimientos adquiridos y fomenta la autocrítica y formarnos cada día más como seres autodidactas; poniendo en práctica lo aprendido en las tutorías del seminario de grado logrando ser profesionales con criterio y experiencia. Esta investigación se desarrollará con un proyecto de tipo descriptivo, que permitirá conocer información sobre las actividades, funciones y procedimientos de cada uno de los procesos que se llevan a cabo en la empresa este proceso de transición a normas internacionales permite que la empresa desarrolle un manual de políticas contables bajo estándares internacionales reconocimiento, medición y revelación de cada uno de los rubros presentados en los estados financieros a la fecha. En la empresa se debe precisar además de la importancia de una correcta información financiera, se debe tener claridad sobre el alto compromiso que deben adquirir sus directivos al involucrarse y ser partícipes, realizando toma de decisiones y guiando a su personal implicado para que todos los análisis y mejoras incurran en un proceso exitoso.With the development of this application (Statement of financial situation) ESFA we face the real world of work, where there are pressures and the rush of time, in addition to the anguish of complying fully with all the obligations in a correct way, which trains us professionals confident in the knowledge acquired and fosters self-criticism and training us more and more as self-taught beings; putting into practice what was learned in the tutorials of the degree seminar, being professionals with criteria and experience. This research will be carried out with a descriptive project, which will obtain information on the activities, functions and procedures of each one of the processes that will be carried out in the company. This process of transition to international standards allows the company to develop a manual accounting policy under international recognition, measurement and disclosure of each of the items specified in the financial statements to date. In the company, it is necessary to specify, in addition to the importance of correct financial information, it is necessary to be clear about the high commitment that its managers must acquire when getting involved and participating, making decisions and guiding their personal involvement for all the analyzes and improvements they incur. In a successful process.Resumen -- Palabras clave -- Abstract -- Keywords -- Introducción -- 1. Descripción: del problema -- 2. Objetivos -- 2.1. Objetivo general -- 2.2. Objetivos específicos -- 3. Justificación -- 4. Marco de referencia -- 4.1. Marco legal -- 4.2. Marco conceptual -- 4.3. Marco teórico -- 5. Metodología -- 6. Resultados obtenidos -- 7. Conclusiones -- 8. Recomendaciones -- 9. Bibliografía -- 10. [email protected]@[email protected]

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

Critical care admission following elective surgery was not associated with survival benefit: prospective analysis of data from 27 countries

This was an investigator initiated study funded by Nestle Health Sciences through an unrestricted research grant, and by a National Institute for Health Research (UK) Professorship held by RP. The study was sponsored by Queen Mary University of London

Prospective observational cohort study on grading the severity of postoperative complications in global surgery research

Background The Clavien–Dindo classification is perhaps the most widely used approach for reporting postoperative complications in clinical trials. This system classifies complication severity by the treatment provided. However, it is unclear whether the Clavien–Dindo system can be used internationally in studies across differing healthcare systems in high- (HICs) and low- and middle-income countries (LMICs). Methods This was a secondary analysis of the International Surgical Outcomes Study (ISOS), a prospective observational cohort study of elective surgery in adults. Data collection occurred over a 7-day period. Severity of complications was graded using Clavien–Dindo and the simpler ISOS grading (mild, moderate or severe, based on guided investigator judgement). Severity grading was compared using the intraclass correlation coefficient (ICC). Data are presented as frequencies and ICC values (with 95 per cent c.i.). The analysis was stratified by income status of the country, comparing HICs with LMICs. Results A total of 44 814 patients were recruited from 474 hospitals in 27 countries (19 HICs and 8 LMICs). Some 7508 patients (16·8 per cent) experienced at least one postoperative complication, equivalent to 11 664 complications in total. Using the ISOS classification, 5504 of 11 664 complications (47·2 per cent) were graded as mild, 4244 (36·4 per cent) as moderate and 1916 (16·4 per cent) as severe. Using Clavien–Dindo, 6781 of 11 664 complications (58·1 per cent) were graded as I or II, 1740 (14·9 per cent) as III, 2408 (20·6 per cent) as IV and 735 (6·3 per cent) as V. Agreement between classification systems was poor overall (ICC 0·41, 95 per cent c.i. 0·20 to 0·55), and in LMICs (ICC 0·23, 0·05 to 0·38) and HICs (ICC 0·46, 0·25 to 0·59). Conclusion Caution is recommended when using a treatment approach to grade complications in global surgery studies, as this may introduce bias unintentionally

The surgical safety checklist and patient outcomes after surgery: a prospective observational cohort study, systematic review and meta-analysis

© 2017 British Journal of Anaesthesia Background: The surgical safety checklist is widely used to improve the quality of perioperative care. However, clinicians continue to debate the clinical effectiveness of this tool. Methods: Prospective analysis of data from the International Surgical Outcomes Study (ISOS), an international observational study of elective in-patient surgery, accompanied by a systematic review and meta-analysis of published literature. The exposure was surgical safety checklist use. The primary outcome was in-hospital mortality and the secondary outcome was postoperative complications. In the ISOS cohort, a multivariable multi-level generalized linear model was used to test associations. To further contextualise these findings, we included the results from the ISOS cohort in a meta-analysis. Results are reported as odds ratios (OR) with 95% confidence intervals. Results: We included 44 814 patients from 497 hospitals in 27 countries in the ISOS analysis. There were 40 245 (89.8%) patients exposed to the checklist, whilst 7508 (16.8%) sustained ≥1 postoperative complications and 207 (0.5%) died before hospital discharge. Checklist exposure was associated with reduced mortality [odds ratio (OR) 0.49 (0.32–0.77); P\u3c0.01], but no difference in complication rates [OR 1.02 (0.88–1.19); P=0.75]. In a systematic review, we screened 3732 records and identified 11 eligible studies of 453 292 patients including the ISOS cohort. Checklist exposure was associated with both reduced postoperative mortality [OR 0.75 (0.62–0.92); P\u3c0.01; I2=87%] and reduced complication rates [OR 0.73 (0.61–0.88); P\u3c0.01; I2=89%). Conclusions: Patients exposed to a surgical safety checklist experience better postoperative outcomes, but this could simply reflect wider quality of care in hospitals where checklist use is routine