Impacto de las IES en la Innovación Abierta y Colaboración Empresarial: Zona Oriente del Estado de Mexico

This article focuses on exploring the "Impact of Higher Education Institutions (IES) on open innovation and business collaboration in the Eastern Zone of the State of Mexico”. The main objective is to analyze how HEIs contribute to the promotion of open innovation and collaboration between companies in this region. A mixed methodology is used that involves surveys of students and teachers, interviews with business representatives and the analysis of educational policies and case studies. The results highlight the importance of HEIs as facilitators of interaction spaces between the academic and business world, promoting co-creation and knowledge transfer. In addition, it identifies how collaboration between companies and the educational community results in a greater adoption of innovative solutions and in the strengthening of the local business fabric in the Eastern Zone of the State of Mexico.El presente artículo se centra en explorar el "Impacto de las Instituciones de Educación Superior (IES) en la innovación abierta y colaboración empresarial en la Zona Oriente del Estado de México”. El objetivo principal es analizar cómo las IES contribuyen a la promoción de la innovación abierta y la colaboración entre las empresas en esta región. Se utiliza una metodología mixta que involucra encuestas a estudiantes y profesores, entrevistas con representantes empresariales y el análisis de políticas educativas y casos de estudio. Los resultados resaltan la importancia de las IES como facilitadoras de espacios de interacción entre el mundo académico y empresarial, fomentando la co-creación y transferencia de conocimiento. Además, se identifica cómo la colaboración entre empresas y la comunidad educativa resulta en una mayor adopción de soluciones innovadoras y en el fortalecimiento del tejido empresarial local en la Zona Oriente del Estado de México

The Auditor's professional judgment in the control and assurance of accounting information.

El Propósito de la investigación es evaluar la aplicación del juicio profesional del auditor en cuanto al manejo de la documentación contable, teniendo en cuenta que el profesional que cumpla el cargo de auditor además de contar con amplios conocimientos, debe cumplir con las normas legales vigentes expuestas en el marco de referencia, donde establece que debe reunir ciertos principios éticos profesionales, como por ejemplo tener independencia mental en todo lo relacionado con su función, para garantizar objetividad en cuanto a sus dictámenes. A su vez el auditor, como lo revela la Norma Internacional de Auditoría en adelante (NIA) 200 al momento de realizar su gestión, debe tener ciertas actitudes y aptitudes fundamentales siendo esto un aspecto esencial para la consecución adecuada de la auditoría realizada, teniendo en cuenta que esta es la base para el control y aseguramiento de la información contable de la empresa. Se debe hacer un alto en el camino, luchando por cambiar la perspectiva negativa que la sociedad tiene de la profesión contable, siendo personas competentes que siguen y se rigen a los parámetros y cumpliendo con las normas que presiden a cabalidad la profesión contable, en el desarrollo de las actividades diarias del cumplimiento del deber, no se puede permitir que intereses particulares desvirtúen la profesión.The purpose of the research is to evaluate the application of the auditor's professional judgment regarding the handling of accounting documentation, taking into account that the professional who fulfills the position of auditor in addition to having extensive knowledge, must comply with the current legal standards set out in the frame of reference, which states that he must meet certain professional ethical principles, such as having mental independence in everything related to his function, to ensure objectivity in terms of their opinions. In turn, the auditor, as revealed by the International Standard on Auditing (ISA) 200 at the time of its management, must have certain attitudes and fundamental skills being this an essential aspect for the proper achievement of the audit performed, taking into account that this is the basis for the control and assurance of the accounting information of the company. A stop must be made on the way, fighting to change the negative perspective that society has of the accounting profession, being competent people who follow and abide by the parameters and complying with the rules that govern the accounting profession, in the development of the daily activities of the fulfillment of the duty, particular interests cannot be allowed to distort the profession

Geoeconomic variations in epidemiology, ventilation management, and outcomes in invasively ventilated intensive care unit patients without acute respiratory distress syndrome: a pooled analysis of four observational studies

Background: Geoeconomic variations in epidemiology, the practice of ventilation, and outcome in invasively ventilated intensive care unit (ICU) patients without acute respiratory distress syndrome (ARDS) remain unexplored. In this analysis we aim to address these gaps using individual patient data of four large observational studies. Methods: In this pooled analysis we harmonised individual patient data from the ERICC, LUNG SAFE, PRoVENT, and PRoVENT-iMiC prospective observational studies, which were conducted from June, 2011, to December, 2018, in 534 ICUs in 54 countries. We used the 2016 World Bank classification to define two geoeconomic regions: middle-income countries (MICs) and high-income countries (HICs). ARDS was defined according to the Berlin criteria. Descriptive statistics were used to compare patients in MICs versus HICs. The primary outcome was the use of low tidal volume ventilation (LTVV) for the first 3 days of mechanical ventilation. Secondary outcomes were key ventilation parameters (tidal volume size, positive end-expiratory pressure, fraction of inspired oxygen, peak pressure, plateau pressure, driving pressure, and respiratory rate), patient characteristics, the risk for and actual development of acute respiratory distress syndrome after the first day of ventilation, duration of ventilation, ICU length of stay, and ICU mortality. Findings: Of the 7608 patients included in the original studies, this analysis included 3852 patients without ARDS, of whom 2345 were from MICs and 1507 were from HICs. Patients in MICs were younger, shorter and with a slightly lower body-mass index, more often had diabetes and active cancer, but less often chronic obstructive pulmonary disease and heart failure than patients from HICs. Sequential organ failure assessment scores were similar in MICs and HICs. Use of LTVV in MICs and HICs was comparable (42·4% vs 44·2%; absolute difference -1·69 [-9·58 to 6·11] p=0·67; data available in 3174 [82%] of 3852 patients). The median applied positive end expiratory pressure was lower in MICs than in HICs (5 [IQR 5-8] vs 6 [5-8] cm H2O; p=0·0011). ICU mortality was higher in MICs than in HICs (30·5% vs 19·9%; p=0·0004; adjusted effect 16·41% [95% CI 9·52-23·52]; p<0·0001) and was inversely associated with gross domestic product (adjusted odds ratio for a US$10 000 increase per capita 0·80 [95% CI 0·75-0·86]; p<0·0001). Interpretation: Despite similar disease severity and ventilation management, ICU mortality in patients without ARDS is higher in MICs than in HICs, with a strong association with country-level economic status