Efecto de la NIC 19 en el tratamiento contable de los beneficios sociales a corto plazo en la situación económica y financiera de la empresa Secucorp SAC en la Ciudad de Trujillo en el año 2015

En la presente investigación se tuvo por objetivo determinar de qué manera incide la Norma Internacional de Contabilidad Nº 19, en el tratamiento contable de los BENEFICIOS SOCIALES A CORTO PLAZO de los empleados, y su incidencia en la presentación razonable de la situación económica y financiera de la empresa SECUCORP S.A.C., de la ciudad de Trujillo. Hoy en día, algunas empresas todavía no aplican la normatividad correspondiente a las NORMAS INTERNACIONALES DE CONTABILIDAD (NIC), a pesar que, éstas se han adoptado para su aplicación obligatoria y general en la preparación razonable de los estados financieros de las empresas. La muestra estuvo constituida por los trabajadores de la empresa SECUCORP S.A.C., para poder verificar la hipótesis se aplicó el diseño lineal, pre experimental, ex post facto de un solo grupo, con observación antes y después de la aplicación de la NIC 19, con las técnicas de encuesta, observación y entrevista. Entre los principales resultados obtenidos que se pudo observar, es que la empresa reconoce los beneficios a los empleados, conforme a la normativa laboral, tributaria vigente en el Perú y no de acuerdo de la NIC 19, Beneficios sociales a corto plazo, afectando y distorsionando la información proporcionada en los estados financieros para la toma de decisiones por parte de la gerencia. Por lo tanto, lo que se pretende dar a conocer con la presente investigación, es que al no dar cumplimiento de los principios y normas contables, los resultados obtenidos durante el ejercicio económico no serían los correctos, por ende, afectaría la credibilidad de la unidad económica; y por consiguiente, una variación en su situación económica y financieraIn the present investigation aimed to determine how affects the implementation of the International Accounting Standard No. 19, for proper accounting treatment of SOCIAL BENEFITS SHORT TERM employee contributes to the fair presentation of the economic and financial situation company SECUCORP SAC, of the city of Trujillo. Today, some companies still do not apply the appropriate regulations to International Accounting Standards (IAS), although, they have adopted for mandatory application in the reasonable preparation of financial statements of companies. Currently the company SECUCORP SAC; does not perform an adequate accounting treatment of SOCIAL BENEFITS SHORT TERM employees, this entails that the company may have legal problems by failing to comply and not recognize the benefit to future generated by the worker to provide services, as it you can generate fines and this can damage their profitability; besides not having budgeted for those expenses from the time that accrues no social security contributions. The sample was made by the company SECUCORP SAC to obtain data domains of the variables, linear design was applied, pre experimental, ex post facto of a single group, with observation before and after application of IAS 19 with survey techniques, observation and interview. Among the main results could be observed, it is that the company recognizes the benefits to employees under labor, legal and tax regulations in force in Peru and not according to IAS 19, benefits in the short term, affecting and distorting the information provided in the financial statements for decisionmaking by management. There fore, what is intended to describe in this research is that by failing to comply with the accounting principles and standards, the results obtained during the fiscal year would not be correct, therefore, it affects the credibility of the unit economic; and therefore a change in its economic and financial situatio

Initial invasive or conservative strategy for stable coronary disease

BACKGROUND Among patients with stable coronary disease and moderate or severe ischemia, whether clinical outcomes are better in those who receive an invasive intervention plus medical therapy than in those who receive medical therapy alone is uncertain. METHODS We randomly assigned 5179 patients with moderate or severe ischemia to an initial invasive strategy (angiography and revascularization when feasible) and medical therapy or to an initial conservative strategy of medical therapy alone and angiography if medical therapy failed. The primary outcome was a composite of death from cardiovascular causes, myocardial infarction, or hospitalization for unstable angina, heart failure, or resuscitated cardiac arrest. A key secondary outcome was death from cardiovascular causes or myocardial infarction. RESULTS Over a median of 3.2 years, 318 primary outcome events occurred in the invasive-strategy group and 352 occurred in the conservative-strategy group. At 6 months, the cumulative event rate was 5.3% in the invasive-strategy group and 3.4% in the conservative-strategy group (difference, 1.9 percentage points; 95% confidence interval [CI], 0.8 to 3.0); at 5 years, the cumulative event rate was 16.4% and 18.2%, respectively (difference, 121.8 percentage points; 95% CI, 124.7 to 1.0). Results were similar with respect to the key secondary outcome. The incidence of the primary outcome was sensitive to the definition of myocardial infarction; a secondary analysis yielded more procedural myocardial infarctions of uncertain clinical importance. There were 145 deaths in the invasive-strategy group and 144 deaths in the conservative-strategy group (hazard ratio, 1.05; 95% CI, 0.83 to 1.32). CONCLUSIONS Among patients with stable coronary disease and moderate or severe ischemia, we did not find evidence that an initial invasive strategy, as compared with an initial conservative strategy, reduced the risk of ischemic cardiovascular events or death from any cause over a median of 3.2 years. The trial findings were sensitive to the definition of myocardial infarction that was used