Las NIIF en la currícula de la carrera de contador público. Relevamiento en universidades latinoamericanas

Para diseñar un Plan de Estudios de una carrera universitaria es necesario, en primer lugar, definir el perfil del profesional que se pretende formar, teniendo en cuenta que el título de Con-tador Público en nuestro país habilita para el ejercicio profesional, sin necesidad de revalidar los conocimientos adquiridos. Adquiere, entonces, fundamental importancia la formación recibida en la carrera universitaria. Los mercados globales han impulsado el desarrollo de las normas internacionales a nivel mun-dial y, como consecuencia, el estudio de su inclusión en el currículo de Contador Público, te-niendo en cuenta que el área contable es la base de la formación profesional de estos gradua-dos. En este caso es necesario definir qué contenidos deben seleccionarse para incluir en el currículo, entre ellos los relacionados a las normas internacionales de información financiera, respetando la carga horaria de la carrera. Un factor importante para la definición de estos contenidos es el proceso de acreditación de la carrera de Contador Público por la CONEAU , responsable de la evaluación de la carrera en las universidades de nuestro país fijando estándares de cumplimiento obligatorio. En este trabajo se hizo un relevamiento de la inclusión de las NIIF en los Planes de Estudios de las principales universidades latinoamericanas, distintas de las argentinas, públicas y privadas, que están mejores clasificadas en los rankings internacionales: Universidad Nacional Autónoma de México (UNAM), Pontificia Universidad Católica de Perú, Universidad de los Andes de Colombia, Universidad Nacional de Asunción del Paraguay, Universidad Nacional de Chile, Universidad de la República del Uruguay, Universidad de San Pablo y Universidad Nacional de Río de Janeiro. Del relevamiento realizado en las universidades mencionadas surge que: todas las Universida-des relevadas están radicadas en países donde se aplican las NIIF; se observan respuestas homogéneas al problema descripto; en las asignaturas de grado prevalece la obligatoriedad de la asignatura con preponderancia de la modalidad transversal; en general también se ofrece la enseñanza de las NIIF en asignaturas de posgrado (especializaciones y maestrías) y en pocos casos se observan asignaturas optativas.To design a curriculum for a university career, it is necessary to define the profile of the profes-sional to be trained, taking into account that, in our country, the title of Public Accountant qualifies for professional practice, without the need for revalidate the acquired knowledge. Therefore, the training received in the university career acquires fundamental importance. Global markets have driven the development of international standards worldwide and, as a consequence, the study of their inclusion in the Public Accountant curriculum, taking into account that the accounting area is the basis of the professional training of public accountants. In this case, it is necessary to define what content should be selected to include in the curriculum, including those related to international financial reporting standards, respecting the course workload. An important factor for the definition of these contents is the process of accreditation of the Public Accountant career by the CONEAU, responsible for the evaluation of the career in the universities of our country, setting mandatory standards. In this paper, a survey was made of the inclusion of IFRS in the curriculums of the main Latin American universities, different from the Argentine, of public and private management, located in the main positions in international rankings: National Autonomous University of Mexico (UNAM) , Pontifical Catholic University of Peru, University of the Andes of Colombia, National University of Asunción of Paraguay, National University of Chile, University of the Republic of Uruguay, University of São Paulo and National University of Rio de Janeiro. From the survey carried out in the aforementioned universities, it emerges that: all the Universities surveyed are located in countries where IFRS are applied; homogeneous responses to the described problem are observed; in undergraduate subjects, the compulsory nature of the sub-ject prevails with a preponderance of the transversal modality; In general, the teaching of IFRS is also offered in postgraduate courses (specializations and master's degrees) and in a few cases optional subjects are observed

The Importance of Nutritional Status Assessment in the Detection of Individuals at Metabolic Risk

La obesidad afecta a una gran parte de la población mundial. metabólico La evaluación nutricional en la población se ha convertido en una herramienta útil para detectar sujetos en riesgo. Método: Estudio transversal y descriptivo con 69 adultos trabajadores de la educación. Se realizaron mediciones antropométricas y sanguíneas de Glucosa, Insulina, HbA1c, Perfil Lipídico, Interleucina 6. Para el análisis estadístico se utilizó el Programa Prism Graph Pad versión 9.5.1 del año 2023. Resultados: El grupo control estuvo formado por 14 sujetos (20.28%) con IMC normal. Un grupo de 22 sujetos (31.88%) con sobrepeso. Un grupo de 33 (47.82%) sujetos con obesidad. Se detectó hipercolesterolemia en el 42.02% de los sujetos, alteraciones en la LDL en el 69.5% y niveles bajos de HDL en el 42.02%, siendo el 45.76% en mujeres y el 20% en hombres. La hipertrigliceridemia estuvo presente en el 37.68% de la población, el 59.42% de los sujetos presentó alteraciones de la circunferencia de la cintura, el 63.76% tuvo el índice cintura-cadera superior a 0,8 para las mujeres y 0,9 para los hombres y el 84% presentó el índice cintura-talla (WCI)) > 0,5. Conclusiones: El IMC y el porcentaje de grasa corporal deben combinarse para detectar individuos en riesgo metabólico.Obesity affects a large part of the world's population. Nutritional evaluation in the population has become a useful tool to detect subjects at metabolic risk. Method: Cross-sectional and descriptive study with 69 adult education workers. Anthropometric and blood measurements of Glucose, Insulin, HbA1c, Lipid Profile, Interleukin 6 were performed. For statistical analysis, the Prism Graph Pad Program version 9.5.1 of 2023 was used. Results: The control group was made up of 14 subjects (20.28 %) with normal BMI. A group of 22 subjects (31.88%) with overweight. A group of 33 (47.82%) subjects with obesity. Hypercholesterolemia was detected in 42.02% of the subjects, alterations in LDL in 69.5% and low HDL levels in 42.02%, with 45.76% in women and 20% in men. Hypertriglyceridemia was present in 37.68% of the population, 59.42% of the subjects presented alterations in waist circumference, 63.76% had a waist-hip index greater than 0.8 for women and 0.9 for men. men and 84% had waist-height index (WCI) > 0.5. Conclusions: BMI and body fat percentage should be combined to detect individuals at metabolic risk

Tipología de la evaluación y rendimiento académico. Un estudio en la Facultad de Ciencias Económicas y Estadística de la UNR

n.d.Vázquez, Claudia; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina

Reduced IgG anti-small nuclear ribonucleoprotein autoantibody production in systemic lupus erythematosus patients with positive IgM anti-cytomegalovirus antibodies

INTRODUCTION: Systemic lupus erythematosus is characterized by production of autoantibodies to RNA or DNA-protein complexes such as small nuclear ribonucleoproteins (snRNPs). A role of Epstein-Barr virus in the pathogenesis has been suggested. Similar to Epstein-Barr virus, cytomegalovirus (CMV) infects the majority of individuals at a young age and establishes latency with a potential for reactivation. Homology of CMV glycoprotein B (UL55) with the U1snRNP-70 kDa protein (U1-70 k) has been described; however, the role of CMV infection in production of anti-snRNPs is controversial. We investigated the association of CMV serology and autoantibodies in systemic lupus erythematosus. METHODS: Sixty-one Mexican patients with systemic lupus erythematosus were tested for CMV and Epstein-Barr virus serology (viral capsid antigen, IgG, IgM) and autoantibodies by immunoprecipitation and ELISA (IgG and IgM class, U1RNP/Sm, U1-70 k, P peptide, rheumatoid factor, dsDNA, beta2-glycoprotein I). RESULTS: IgG anti-CMV and IgM anti-CMV were positive in 95% (58/61) and 33% (20/61), respectively, and two cases were negative for both. Clinical manifestation and autoantibodies in the IgM anti-CMV+ group (n = 20) versus the IgM anti-CMV(-)IgG+ (n = 39) group were compared. Most (19/20) of the IgM anti-CMV+ cases were IgG anti-CMV+, consistent with reactivation or reinfection. IgM anti-CMV was unrelated to rheumatoid factor or IgM class autoantibodies and none was positive for IgM anti-Epstein-Barr virus-viral capsid antigen, indicating that this is not simply due to false positive results caused by rheumatoid factor or nonspecific binding by certain IgM. The IgM anti-CMV+ group has significantly lower levels of IgG anti-U1RNP/Sm and IgG anti-U1-70 k (P = 0.0004 and P = 0.0046, respectively). This finding was also confirmed by immunoprecipitation. Among the IgM anti-CMV(-) subset, anti-Su was associated with anti-U1RNP and anti-Ro (P < 0.05). High levels of IgG anti-CMV were associated with production of lupus-related autoantibodies to RNA or DNA-protein complex (P = 0.0077). CONCLUSIONS : Our findings suggest a potential role of CMV in regulation of autoantibodies to snRNPs and may provide a unique insight to understand the pathogenesis

Ajuste por inflación contable. Efectos observados por su reanudación en 2018

En el escenario económico argentino durante las últimas décadas, emerge la inflación persistente como un factor preponderante por su incidencia en la elaboración de los informes contables destinados a terceros. En estudios anteriores se lograron identificar ciertos efectos en las mediciones del patrimonio y sus resultados producidos por la elaboración de estados contables en moneda nominal con relación a los que se hubieran determinado de haberse aplicado moneda homogénea. Se observó que los activos medidos al costo estaban subvaluados respecto de los valores de mercado; que el capital a mantener sin ajustar afectó la determinación del resultado del ejercicio, dependiendo de la combinación de los activos y pasivos monetarios que se mantenían dentro de la estructura patrimonial y las decisiones tomadas en función del mismo. En consecuencia, los informes contables se apartaron de la realidad que debían reflejar, para resultar útiles a usuarios desde la descontinuación del método de ajuste integral en el año 2003. Con su reanudación, la información contable revelada logró mayor aproximación a la realidad, al presentar la totalidad de sus elementos en moneda homogénea de cierre y permitir la determinación del RECPAM.Sobre la base del relevamiento en casos particulares, al contrastar los efectos producidos del mencionado ajuste en su primer ejercicio de aplicación para balances cerrados a partir del 31 de diciembre de 2018 se lograron obtener conclusiones que confirman las hipótesis teóricas planteadas en estudios anteriores. Así se observó que entidades con activos principalmente fijos y financiamiento preponderantemente de terceros, revirtieron un resultado nominal deficitario a uno superavitario en moneda homogénea. Lo contrario se observó en empresas con una baja cuantía de activos fijos y bajo endeudamiento. De allí sus implicancias en la distribución de resultados y determinación de impuestos.In the Argentine economic scenario during the last decades, persistent inflation emerges as a preponderant factor due to its incidence in the preparation of accounting reports destined for third parties. In previous studies it was possible to identify certain effects on the measurements of equity and its results produced by the preparation of financial statements in nominal currency in relation to those that would have been determined if the homogeneous currency had been applied. Assets measured at cost were found to be undervalued relative to market values; that the unadjusted capital to be maintained affected the determination of the result for the year, depending on the combination of monetary assets and liabilities that were maintained within the equity structure and the decisions made based on it. Consequently, the accounting reports departed from the reality that they should reflect, to be useful to users since the discontinuation of the comprehensive adjustment method in 2003. With its resumption, the disclosed accounting information achieved a greater approximation to reality, by presenting all of its elements in homogeneous closing currency and allow the determination of the RECPAM. Based on the survey in particular cases, when contrasting the effects produced by the aforementioned adjustment in its first year of application for balances closed as of December 31, 2018, conclusions were obtained that confirm the theoretical hypotheses raised in previous studies. Thus, it was observed that entities with mainly fixed assets and financing mainly from third parties reverted a deficit nominal result to a surplus in homogeneous currency. The opposite was observed in companies with a low amount of fixed assets and low indebtedness. Hence its implications in the distribution of results and determination of taxes

Los nuevos desafíos de la contabilidad

n.d.Fil: Suardi, Diana. Facultad de Ciencias Económicas y Estadística - Universidad Nacional de Rosario - Argentin

Perceived Diet Quality, Eating Behaviour, and Lifestyle Changes in a Mexican Population with Internet Access during Confinement for the COVID-19 Pandemic: ESCAN-COVID19Mx Survey

Perceived changes in diet quality, emotional eating, physical activity, and lifestyle were evaluated in a group of Mexican adults before and during COVID-19 confinement. In this study, 8289 adults answered an online questionnaire between April and May 2020. Data about sociodemographic characteristics, self-reported weight and height, diet quality, emotional eating, physical activity, and lifestyle changes were collected. Before and after confinement, differences by sociodemographic characteristics were assessed with Wilcoxon, Anova, and linear regression analyses. Most participants were women (80%) between 18 and 38 years old (70%), with a low degree of marginalisation (82.8%) and a high educational level (84.2%); 53.1% had a normal weight and 31.4% were overweight. Half (46.8%) of the participants perceived a change in the quality of their diet. The Diet Quality Index (DQI) was higher during confinement (it improved by 3 points) in all groups, regardless of education level, marginalisation level, or place of residence (p 0.001). Lifestyle changes were present among some of the participants, 6.1% stopped smoking, 12.1% stopped consuming alcohol, 53.3% sleep later, 9% became more sedentary, and increased their screen (43%) as well as sitting and lying down time (81.6%). Mexicans with Internet access staying at home during COVID-19 confinement perceived positive changes in the quality of their diet, smoking, and alcohol consumption, but negative changes in the level of physical activity and sleep quality. These results emphasise the relevance of encouraging healthy lifestyle behaviours during and after times of crisis to prevent the risk of complications due to infectious and chronic diseases

Hydroxychloroquine is associated with a lower risk of polyautoimmunity: data from the RELESSER Registry

Objectives. This article estimates the frequency of polyautoimmunity and associated factors in a large retrospective cohort of patients with SLE. Methods. RELESSER (Spanish Society of Rheumatology Lupus Registry) is a nationwide multicentre, hospital-based registry of SLE patients. This is a cross-sectional study. The main variable was polyautoimmunity, which was defined as the co-occurrence of SLE and another autoimmune disease, such as autoimmune thyroiditis, RA, scleroderma, inflammatory myopathy and MCTD. We also recorded the presence of multiple autoimmune syndrome, secondary SS, secondary APS and a family history of autoimmune disease. Multiple logistic regression analysis was performed to investigate possible risk factors for polyautoimmunity. Results. Of the 3679 patients who fulfilled the criteria for SLE, 502 (13.6%) had polyautoimmunity. The most frequent types were autoimmune thyroiditis (7.9%), other systemic autoimmune diseases (6.2%), secondary SS (14.1%) and secondary APS (13.7%). Multiple autoimmune syndrome accounted for 10.2% of all cases of polyautoimmunity. A family history was recorded in 11.8%. According to the multivariate analysis, the factors associated with polyautoimmunity were female sex [odds ratio (95% CI), 1.72 (1.07, 2.72)], RP [1.63 (1.29, 2.05)], interstitial lung disease [3.35 (1.84, 6.01)], Jaccoud arthropathy [1.92 (1.40, 2.63)], anti-Ro/SSA and/or anti-La/SSB autoantibodies [2.03 (1.55, 2.67)], anti-RNP antibodies [1.48 (1.16, 1.90)], MTX [1.67 (1.26, 2.18)] and antimalarial drugs [0.50 (0.38, 0.67)]. Conclusion. Patients with SLE frequently present polyautoimmunity. We observed clinical and analytical characteristics associated with polyautoimmunity. Our finding that antimalarial drugs protected against polyautoimmunity should be verified in future studies

Escuela secundaria posible

REPENSAR LA EDUCACIÓN SECUNDARIA Colección de infografías II Parte Seguimiento de medios de comunicación 2017-2019Fil: Ferreyra, Horacio Ademar. Universidad Católica de Córdoba. Facultad de Educación; ArgentinaFil: Di Francesco, Adriana Carlota. Universidad Católica de Córdoba. Facultad de Educación; ArgentinaFil: Equipo de investigación en educación de adolescentes y jóvenes. Unidad Asociada CONICET. Universidad Católica de Córdoba. Facultad de Educación; Argentina

Treatment with tocilizumab or corticosteroids for COVID-19 patients with hyperinflammatory state: a multicentre cohort study (SAM-COVID-19)

Objectives: The objective of this study was to estimate the association between tocilizumab or corticosteroids and the risk of intubation or death in patients with coronavirus disease 19 (COVID-19) with a hyperinflammatory state according to clinical and laboratory parameters. Methods: A cohort study was performed in 60 Spanish hospitals including 778 patients with COVID-19 and clinical and laboratory data indicative of a hyperinflammatory state. Treatment was mainly with tocilizumab, an intermediate-high dose of corticosteroids (IHDC), a pulse dose of corticosteroids (PDC), combination therapy, or no treatment. Primary outcome was intubation or death; follow-up was 21 days. Propensity score-adjusted estimations using Cox regression (logistic regression if needed) were calculated. Propensity scores were used as confounders, matching variables and for the inverse probability of treatment weights (IPTWs). Results: In all, 88, 117, 78 and 151 patients treated with tocilizumab, IHDC, PDC, and combination therapy, respectively, were compared with 344 untreated patients. The primary endpoint occurred in 10 (11.4%), 27 (23.1%), 12 (15.4%), 40 (25.6%) and 69 (21.1%), respectively. The IPTW-based hazard ratios (odds ratio for combination therapy) for the primary endpoint were 0.32 (95%CI 0.22-0.47; p < 0.001) for tocilizumab, 0.82 (0.71-1.30; p 0.82) for IHDC, 0.61 (0.43-0.86; p 0.006) for PDC, and 1.17 (0.86-1.58; p 0.30) for combination therapy. Other applications of the propensity score provided similar results, but were not significant for PDC. Tocilizumab was also associated with lower hazard of death alone in IPTW analysis (0.07; 0.02-0.17; p < 0.001). Conclusions: Tocilizumab might be useful in COVID-19 patients with a hyperinflammatory state and should be prioritized for randomized trials in this situatio