GEM Colombia: estudio de la actividad empresarial en 2017

GEM es un proyecto de investigación ejecutado por un consorcio internacional de investigadores con el fin de monitorear la actividad emprendedora en diversos países. Para el 2017 el proyecto contó con representantes de más de 73 países de los cinco continentes. El estudio GEM Colombia 2017-2018 presenta los resultados obtenidos al analizar la valoración de la actividad emprendedora del país desde la percepción del ciudadano común —bien sea emprendedor o no— y desde la perspectiva de los expertos en la temática, con base en los resultados de los últimos cinco años y en comparación con los resultados de economías similares a nivel mundial

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

La educación empresarial en el Icesi

Antes de entrar en materia de lo que ha sido y de lo que es la educación para el fomento de la iniciativa empresarial dentro del Centro de Desarrollo del Espíritu Empresarial del ICESI, miremos un concepto bajo el cual hemos estado funcionando. Alguien dijo que el: hombre razonable se adapta al mundo. que el hombre irrazonable busca que el mundo se adapte a él, pero que todo progreso depende de los hombres irrazonables·, este pensamiento tal vez es lo que pudiéramos llamar la concepción de base del Espíritu Empresarial Lo que de pronto nos ha pasado a todos debido en la manera en que los más adultos fuimos educados es que nos acostumbraron a adaptarnos al mundo que se nos presentara y no nos enseñaron que podíamos tratar de transformarlo o de cambiarlo

¿Cual es el multiplicador para su salario integral?

Por muchos años. los entes empresanales y el gobierno. han venido propugnando por el establecimiento de un esquema de salario integral. bajo la idea de que la forma actual de salano y prestaciones. no permite estimar adecuadamente los costos laborales

Costo efectivo después de impuestos del dinero prestado

En todos los proyectos en que se requiere estudiar la utilización y el efecto de recursos financieros externos a la organización (préstamos), uno de los aspectos vitales para el inversionista o empresario es la comparación entre el valor de su tasa mínima de retorno después de impuesto (i*), con la tasa de retorno después de impuestos del proyecto de contado (ic), y con el costo efectivo del capital prestado después de impuestos (K)

Los sistemas de depreciación bajo los ajustes integrales por inflación

Tradicionalmente el proceso de cálculo de la depreciación, por los distintos sistemas usualmente aplicados, ha sido un proceso muy simple y expedito, con fórmula!? muy fáciles de aplicar y de interpretar. (Cualquier texto de Evaluación de Proyectos, de Ingeniería Económica, de Contabilidad, de Finanzas o de Ciencias Tributarias presenta dichos procesos)

Creative industries in Colombia: characterization and development

In Colombia the creative industries sector had not been researched in a systematic way. There are very few studies on the contribution that the sector has in the GDP, or in the number of jobs generated, or in the significance of the sector as a knowledge producer or in the effect it has in the expression of the local culture or in the manifestation of the creativity of the citizens of those countries. This paper shows a first characterization of the sector in Colombia, considering the perspectives and perception of two groups of stakeholders: the entrepreneurs and high level managers of companies in the creative industries sector and the national experts on the sector. The results allow a first characterization in different variables, not only for the Entrepreneurs/ high mangers in charge of the enterprises, but also from the business operations. Some policy recommendations are made to foster the development of this economic secto