Caracterización de los marcos técnicos normativos contables y financieros de las sociedades comerciales, en Santiago de Cali, a diciembre 31 de 2016 / Caracterização da contabilidade técnica normativa e dos quadros financeiros de empresas comerciais, em Santiago de Cali, em 31 de dezembro de 2016 / Characterization of the normative technical accounting and financial frameworks of commercial companies, in Santiago de Cali, on December 31, 2016

Resumen El objetivo principal fue caracterizar los marcos técnicos normativos contables de estas organizaciones bajo la aplicación de la Ley 1314 de 2009, el Decreto 2420 de 2015 y sus modificatorios. Se muestra el ámbito de aplicación de estas sociedades, respecto a las normas técnicas contables y financieras. En la metodología, se empleó el estudio exploratorio, aplicando los parámetros de clasificación del Decreto 2420 de 2015, de la Ley 1314 de 2009. Entre los hallazgos están: el 1% de las sociedades comerciales está catalogada en el Grupo 1, las cuales aplican Normas de Contabilidad y de Información Financiera (NCIF); 39,96% está en el Grupo 2 y aplica las Normas de Información Financiera para PYMES; 59,03% está en el Grupo 3, con el modelo de contabilidad renuncia simplificada, designado para las microempresas Clasificación JEL: M100, M400, M410, M480.

Abstract The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1 314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises JEL Classification: M100, M400, M410, M480

Resumo O objetivo principal foi caracterizar os quadros normativos técnicos contábeis dessas organizações sob a aplicação da Lei 1314 de 2009, Decreto 2420 de 2015 e suas alterações. O escopo de aplicação dessas empresas é mostrado, com relação aos padrões técnicos contábeis e financeiros. Na metodologia, utilizou-se o estudo exploratório, aplicando os parâmetros de classificação do Decreto 2420 de 2015, da Lei 1314 de 2009. Entre os achados estão: 1% das empresas comerciais estão listadas no Grupo 1, que se aplica Normas de Informação Contábil e Financeira (NCIF); 39,96% estão no Grupo 2 e aplicam as Normas de Informações Financeiras para PMEs; 59,03% estão no Grupo 3, com o modelo simplificado de contabilidade de renúncia, designado para microempresas. Classificações JEL: M100, M400, M410, M480.

Social support and ambulatory blood pressure in older people.

OBJECTIVE: Social support has been associated with greater nocturnal decline (dipping) in blood pressure (BP) in younger and middle-aged individuals. However, it is uncertain if aggregated measures of social support are related to ambulatory SBP in older adults, where high SBP is frequent and clinically challenging. METHODS: We studied 1047 community-living individuals aged at least 60 years in Spain. Twenty-four-hour ambulatory BP was determined under standardized conditions. Social support was assessed with a seven-item questionnaire on marital status, cohabitation, frequency of contact with relatives, or with friends and neighbors, emotional support, instrumental support, and outdoor companionship. A social support score was built by summing the values of the items that were significantly associated with SBP variables, such that the higher the score, the better the support. RESULTS: Participants' mean age was 71.7 years (50.8% men). Being married, cohabiting, and being accompanied when out of home were the support items significantly associated with SBP variables. After adjustment for sociodemographic (age, sex, education), behavioral (BMI, alcohol, tobacco, salt consumption, physical activity, Mediterranean diet score), and clinical variables [sleep quality, mental stress, comorbidity, BP medication, and ambulatory BP levels and heart rate (HR)], one additional point in the social support score built with the abovementioned three support variables, was associated with a decrease of 0.93 mmHg in night-time SBP (P = 0.039), totaling 2.8 mmHg decrease for a score of 3 vs. 0. The three-item social support score was also inversely associated with the night/day SBP ratio (ß = -0.006, P = 0.010). CONCLUSION: In older adults, social support is independently associated with lower nocturnal SBP and greater SBP dipping. Further research is needed in prospective studies to confirm these results.