Resumo O objetivo deste artigo é analisar a percepção de professores universitários sobre os determinantes da adoção de tecnologias de mercado no currículo dos cursos de graduação em Ciências Contábeis da América Latina. Este estudo é baseado na Teoria Unificada de Aceitação e Uso de Tecnologia 2 (UTAUT2). Foi realizada uma survey com professores de cursos de graduação em contabilidade localizados em países que fazem parte da América Latina, resultando em uma amostra de 151 professores distribuídos em 16 países. Os dados foram analisados por meio de uma abordagem de métodos mistos, utilizando Modelagem de Equações Estruturais - Mínimos Quadrados Parciais e Análise Comparativa Qualitativa fuzzy-set. Os resultados mostram a influência simétrica do hábito, expectativa de desempenho e influência social na adoção de tecnologias de mercado, independentemente da idade, experiência acadêmica ou gênero. Além disso, várias combinações assimétricas de condições acarretam em uma alta adoção de tecnologias de mercado nos currículos de contabilidade, com a expectativa de desempenho presente em todas as combinações possíveis. Latina UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mistos fuzzyset. fuzzyset fuzzy set. set fuzzy-set hábito idade gênero disso possíveis (UTAUT2 (UTAUT

Abstract The aim of this article is to analyze the perception of university professors regarding the determinants of adopting market technologies in the curriculums of undergraduate accounting courses in Latin America. This study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). A survey was conducted with professors from undergraduate accounting courses located in the countries that make up Latin America, resulting in a sample of 151 professors distributed among 16 countries. The data was analyzed through a mixed-method approach using Partial Least Squares - Structural Equation Modeling and fuzzy-set Qualitative Comparative Analysis. The findings show the symmetrical influence of habit, performance expectancy, and social influence on the adoption of market technologies regardless of age, academic experience or gender. Furthermore, various asymmetrical combinations of conditions bring about a high adoption of market technologies in accounting curricula, with performance expectancy being present in all possible combinations. America UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mixedmethod mixed method fuzzyset fuzzy set Analysis habit age gender Furthermore curricula (UTAUT2 (UTAUT

Abstract The objective of this research is to identify and describe the main domains and subdomains of the entrepreneurial ecosystem that drive entrepreneurship in Mexico and establish their relationship with the entrepreneurial intention. For this purpose, a structured direct questionnaire was developed which was applied to 1,141 students of accounting, administration, and computer science majors, from the Faculty of Accounting and Administration of the National Autonomous University of Mexico. A descriptive, correlational, and multivariate analysis was carried out. The results allow to know that the training of an entrepreneur integrates social, cultural and economic knowledge, which increases the probability of creating successful entrepreneurship; however, knowledge of the business environment does not represent a strength for students, specifically they lack knowledge about the financing sources. Regarding the students' perception about the market and human capital, it was found that they have a notion of the elements that allow increasing sales in an organization and know how to recognize the importance of human capital. On the other hand, students express concern about procedures and corruption, which are barriers that usually prevent entrepreneurship in Mexico; likewise, they require more information about entrepreneurship support services.

Resumen El objetivo de esta investigación es identificar y describir los principales dominios y subdominios del ecosistema emprendedor que favorecen el emprendimiento en México, y establecer su relación con la intención de emprendimiento, para ello se elaboró un cuestionario directo estructurado el cual fue aplicado a 1,141 estudiantes de las carreras de contaduría, administración e informática, de la Facultad de Contaduría y Administración de la Universidad Nacional Autónoma de México, se realizó un análisis descriptivo, correlacional y multivariado. Los resultados permiten saber que la formación de un emprendedor integra conocimientos sociales, culturales y económicos, lo cual incrementa las probabilidades de crear emprendimientos exitosos, sin embargo, el conocimiento del ambiente empresarial no representa una fortaleza para los estudiantes, específicamente carecen de conocimientos sobre las fuentes de financiamiento. Respecto a la percepción de los estudiantes acerca del mercado y del capital humano, se encontró que estos tienen noción de los elementos que permiten incrementar las ventas en una organización y saben reconocer la importancia del capital humano. Por otra parte, los estudiantes manifiestan preocupación por los trámites y la corrupción que son barreras que suelen impedir el emprendimiento en México; asimismo, requieren de más información sobre de los servicios de apoyo al emprendimiento.

Abstract Background: Urinary tract infections (UTIs) are the second most common cause of graft dysfunction, accounting for significant morbidity, and are associated with poor graft and patient survival. This study aimed to assess the association between post-renal transplant UTI and graft outcomes. Methods: We examined the effect of UTIs on graft outcomes in patients who underwent renal transplantation surgery between January 2010 and December 2022. The study population included 349 renal transplantations, of which 74 experienced 140 UTI events. Based on the number of UTI episodes, patients were categorized into three groups. Results: Of the 349 recipients, 275 (74.4%) had no UTI, 47 (18.8%) had non-recurrent UTIs (NR-UTIs), and 27 (6.8%) had recurrent UTIs (R-UTIs). Kaplan-Meier survival analysis showed that post-KT UTI status was a significant factor in graft survival, death-censored graft survival, and patient survival after a follow up of 5 years (log rank, P < 0.001). R-UTIs were associated with very poor graft survival and patient survival when compared with no UTI after a follow up of 5 years (hazard ratio [HR], 1.506; 95% confidence interval [CI], 1.233–1.840; P < 0.001 & HR, 1.529; 95% CI, 1.227–1.905; P = 0.001). R-UTIs were more likely to be associated with multi-drug resistant Gram-negative organisms (Klebsiella pneumonia or Escherichia coli) with resistance to nitrofurantoin (RR, 2.753; 95% CI, 1.257–6.032; P = 0.01) and carbapenem (RR, 2.064; 95% CI, 0.988–4.314; P = 0.05). Conclusion: Compared to no UTI, R-UTIs were associated to worse graft and patient outcomes after a follow-up of 5 years, whereas NR-UTIs were associated with poor graft and patient outcomes in the long term. Background (UTIs dysfunction morbidity postrenal post Methods 201 2022 34 transplantations 7 14 events episodes groups Results recipients 74.4% 744 4 (74.4% 18.8% 188 18 8 (18.8% nonrecurrent non NRUTIs, NRUTIs NR , (NR-UTIs) 2 6.8% 68 6 (6.8% RUTIs. RUTIs R . (R-UTIs) KaplanMeier Kaplan Meier postKT KT deathcensored death censored log rank 0.001. 0001 0 001 0.001) hazard HR [HR] 1.506 1506 1 506 95 CI [CI] 1.233–1.840 12331840 233 840 0.00 1.529 1529 529 1.227–1.905 12271905 227 905 multidrug multi drug Gramnegative Gram negative Klebsiella coli RR, RR (RR 2.753 2753 753 1.257–6.032 12576032 257 032 0.01 01 2.064 2064 064 0.988–4.314 09884314 988 314 0.05. 005 0.05 05 0.05) Conclusion followup term 20 202 3 74.4 (74.4 18.8 (18.8 (NR-UTIs 6.8 (6.8 (R-UTIs 000 00 [HR 1.50 150 50 9 [CI 1.233–1.84 1233184 23 84 0.0 1.52 152 52 1.227–1.90 1227190 22 90 2.75 75 1.257–6.03 1257603 25 03 2.06 206 06 0.988–4.31 0988431 98 31 74. (74. 18. (18. 6. (6. 1.5 15 1.233–1.8 123318 0. 1.227–1.9 122719 2.7 1.257–6.0 125760 2.0 0.988–4.3 098843 (74 (18 (6 1. 1.233–1. 12331 1.227–1. 12271 2. 1.257–6. 12576 0.988–4. 09884 (7 (1 ( 1.233–1 1233 1.227–1 1227 1.257–6 1257 0.988–4 0988 1.233– 123 1.227– 122 1.257– 125 0.988– 098 1.233 12 1.227 1.257 0.988 09 1.23 1.22 1.25 0.98 1.2 0.9

Resumo Histórico: Infecções do trato urinário (ITU) são a segunda causa mais comum de disfunção do enxerto, responsáveis por morbidade significativa, sendo associadas à baixa sobrevida do enxerto e paciente. O objetivo deste estudo foi avaliar associação entre ITU pós-transplante renal e desfechos do enxerto. Métodos: Examinamos o efeito das ITU nos desfechos do enxerto em pacientes submetidos ao transplante renal entre janeiro/2010 e dezembro/2022. A população do estudo incluiu 349 transplantes renais, dos quais 74 apresentaram 140 eventos de ITU. Baseado no número de episódios de ITU, categorizamos os pacientes em três grupos. Resultados: Dos 349 receptores, 275 (74,4%) não apresentaram ITU, 47 (18,8%) apresentaram ITU não recorrentes (ITU-NR) e 27 (6,8%) apresentaram ITU recorrentes (ITU-R). O método de Kaplan-Meier mostrou que o status da ITU pós-TR foi um fator significativo na sobrevida do enxerto, sobrevida do enxerto censurada para óbito e sobrevida do paciente após acompanhamento de 5 anos (log rank, P < 0,001). ITU-R foram associadas à sobrevida muito baixa do enxerto e sobrevida do paciente comparadas com nenhuma ITU após acompanhamento de 5 anos (razão de risco [RR], 1,506; IC 95%, 1,233–1,840; P < 0,001 & RR, 1,529; IC 95%, 1,227–1,905; P = 0,001). ITU-R apresentaram maior probabilidade de serem associadas a organismos Gram-negativos multirresistentes (Klebsiella pneumonia ou Escherichia coli) resistentes à nitrofurantoína (RR, 2,753; IC 95%, 1,257–6,032; P = 0,01) e carbapenem (RR, 2,064; IC 95%, 0,988–4,314; P = 0,05). Conclusão: Em comparação com ausência de ITU, ITU-R foram associadas a piores desfechos do enxerto e paciente após acompanhamento de 5 anos, enquanto ITU-NR foram associadas a piores desfechos do enxerto e paciente em longo prazo. Histórico (ITU significativa póstransplante pós Métodos janeiro2010 janeiro 2010 janeiro/201 dezembro2022 dezembro 2022 dezembro/2022 34 renais 7 14 grupos Resultados receptores 74,4% 744 4 (74,4% 18,8% 188 18 8 (18,8% ITUNR NR (ITU-NR 2 6,8% 68 6 (6,8% ITUR. ITUR R . (ITU-R) KaplanMeier Kaplan Meier pósTR TR log rank 0,001. 0001 0 001 0,001) razão RR , [RR] 1,506 1506 1 506 95 95% 1,233–1,840 12331840 233 840 0,00 1,529 1529 529 1,227–1,905 12271905 227 905 Gramnegativos Gram negativos Klebsiella coli (RR 2,753 2753 753 1,257–6,032 12576032 257 032 0,01 01 2,064 2064 064 0,988–4,314 09884314 988 314 0,05. 005 0,05 05 0,05) Conclusão prazo janeiro201 201 janeiro/20 dezembro202 202 dezembro/202 3 74,4 (74,4 18,8 (18,8 6,8 (6,8 (ITU-R 000 00 [RR 1,50 150 50 9 1,233–1,84 1233184 23 84 0,0 1,52 152 52 1,227–1,90 1227190 22 90 2,75 75 1,257–6,03 1257603 25 03 2,06 206 06 0,988–4,31 0988431 98 31 janeiro20 20 janeiro/2 dezembro20 dezembro/20 74, (74, 18, (18, 6, (6, 1,5 15 1,233–1,8 123318 0, 1,227–1,9 122719 2,7 1,257–6,0 125760 2,0 0,988–4,3 098843 janeiro2 janeiro/ dezembro2 dezembro/2 (74 (18 (6 1, 1,233–1, 12331 1,227–1, 12271 2, 1,257–6, 12576 0,988–4, 09884 dezembro/ (7 (1 ( 1,233–1 1233 1,227–1 1227 1,257–6 1257 0,988–4 0988 1,233– 123 1,227– 122 1,257– 125 0,988– 098 1,233 12 1,227 1,257 0,988 09 1,23 1,22 1,25 0,98 1,2 0,9

RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

Resumen (Objetivo). Se evaluó el manglar de Chacarita en el Pacífico Central de Costa Rica, a través de la composición florística y las poblaciones de moluscos asociados de interés comercial, con el fin de proponer actividades de aprovechamiento sustentables en el manglar. (Metodología). Mensualmente y durante un año, se realizaron visitas al área de estudio, con el propósito de establecer una base florística de árboles de mangle y medir el almacenamiento de carbono en el lugar, además, de recolectar moluscos bivalvos para analizar el estado de las poblaciones, con base en las abundancias de organismos hallados y otras características como las longitudes y la masa de estos. En los mangles, se obtuvo el diámetro de la altura de pecho (DAP en cm), la altura (m), el índice de valor de importancia (IVI) y las reservas de carbono (Mg C·ha-1). En cuanto a los moluscos, se examinaron cuatro especies de interés comercial, evaluando la longitud (cm), la masa (g) y el índice gonadosomático. Finalmente, se realizaron valoraciones económicas de los datos obtenidos en el manglar, del turismo e información histórica de pesca para el acopio de Chacarita. (Resultados). Se hallaron cinco especies de mangles, Rhizophora mangle, Rizophora racemosa, Laguncularia racemosa, Avicennia germinans y Pelliciera rhizophorae; P. rhizophorae fue la de mayor índice de valor de importancia. Se obtuvo un almacenamiento de carbono equivalente a 78.49 Mg C·ha-1. Se contabilizaron 357 organismos, de los cuales el 18 % correspondió a Anadara similis, 37.5 % a Anadara tuberculosa, 41.46 % a Leukoma spp. y 3.08 % a Mytella guyanensis. Tomando en cuenta el valor económico de las reservas de carbono y los moluscos bivalvos presentes en los muestreos, se obtuvieron valoraciones económicas de 9812.63 USD·ha-1 y 28 USD·ha-1, respectivamente. (Conclusiones). Las bajas densidades poblacionales de moluscos, especialmente del género Anadara, hacen necesario establecer medidas de gestión que permitan recuperar las poblaciones de estos. La presente investigación propone actividades de aprovechamiento sustentables, como turismo comunitario con fines educativos y culturales.

Resumo (Objetivo). O mangue de Chacarita, no Pacífico Central da Costa Rica, foi avaliado por meio da composição florística e das populações de moluscos associados de interesse comercial, com o objetivo de propor atividades de uso sustentável no mangue. (Metodologia). Foram feitas visitas mensais à área de estudo durante um ano para estabelecer uma base florística de árvores do mangue e medir o armazenamento de carbono no local, bem como para coletar moluscos bivalves para analisar o status das populações, com base na abundância de organismos encontrados e em outras características, como comprimento e massa de tais organismos. Nos manguezais, foram obtidos o diâmetro à altura do peito (DAP em cm), a altura (m), o índice de valor de importância (IVI) e as reservas de carbono (Mg C-ha-1). No que diz respeito aos moluscos, foram examinadas quatro espécies de interesse comercial., avaliando o comprimento (cm), a massa (g) e o índice gonadossomático. Por fim, foram feitas avaliações econômicas de dados de mangue, turismo e informações históricas de pesca para a coleção Chacarita. (Resultados). Foram encontradas cinco espécies de mangue, Rhizophora mangle, Rizophora racemosa, Laguncularia racemosa, Avicennia germinans e Pelliciera rhizophorae; a P. rhizophorae apresentou o índice de valor de importância mais alto. Foi obtido um armazenamento de carbono equivalente a 78.49 Mg C-ha-1. Foram calculados um total de 357 organismos, dos quais 18% correspondeu a Anadara similis, 37.5% Anadara tuberculosa, 41.46% Leukoma spp. e 3.08% Mytella guyanensis. Levando em conta o valor econômico das reservas de carbono e dos moluscos bivalves presentes nas amostras, foram obtidas avaliações econômicas de US$ 9812.63 ha-1 e US$ 28 ha-1, respectivamente. (Conclusões). As baixas densidades populacionais de moluscos, especialmente do gênero Anadara tornam necessário o estabelecimento de medidas de manejo para permitir a recuperação dessas populações. Esta pesquisa propõe atividades de uso sustentável, como o turismo comunitário para fins educacionais e culturais.

Abstract (Objective). The floristic composition and populations of associated molluscs of commercial interest of the Chacarita mangrove forest on the Central Pacific of Costa Rica were evaluated to guide proposals for sustainable exploitation activities in the mangrove forest. (Methodology). Monthly visits to the study area were conducted for one year to establish a floristic baseline of mangrove trees and measure carbon storage. Additionally, bivalve molluscs were collected to analyze the state of their populations based on the abundances of organisms found, as well as other characteristics such as length and mass. Data regarding the mangrove trees included their diameter at breast height (DBH, cm), height (m), importance value index (IVI), and carbon reserves (Mg C·ha-1). Four mollusc species of commercial interest were analyzed, using data on their length (cm), weight (g), and gonodosomatic index. Economic evaluations were also conducted using data obtained from the mangrove forest, as well as tourism and historical fishing data for the collection of Chacarita. (Results). Five species of mangroves were identified: Rhizophora mangle, Rizophora racemosa, Laguncularia racemosa, Avice germinans, and Pelliciera rhizophorae, while P. rhizophorae had the highest importance value index. The study revealed a carbon storage equivalent to 78.49 Mg C·ha-1. A total of 357 organisms were counted, with Anadara similis accounting for 18% of the total count, followed by Anadara tuberculosa (37.5%), Leukoma spp. (41.46%), and Mytella guyanensis (3.08%). When considering the economic value of carbon stocks and the bivalve molluscs obtained from the samples, economic valuations of 9,812.63 USD·ha-1 and 28 USD·ha-1 were determined, respectively. (Conclusions). The low population densities of molluscs, particularly those belonging to the Anadara genus, necessitate the establishment of management measures to facilitate the recovery of these mollusk populations. This research proposes sustainable use activities such as community tourism for educational and cultural purposes.

Abstract Introduction: Urban development and expansion have led to the loss and transformation of Andean ecosystems. However, remnant forests that maintain biodiversity still exist around Colombia’s major cities, but these forests are threatened by the road infrastructure. Road ecology in the Neotropics has been focused specifically in documenting the effects of roadkill from a taxonomic point of view, mainly in rural areas. Objective: To evaluate ecologically and spatially, the collision of fauna on roads located in areas of urban expansion in the Northern Colombian Andes. Methods: We assessed vertebrate mortality rate and identified the critical areas of roadkill by taxonomic and functional groups. This was achieved through spatial ecology analysis, specifically Kernel density analysis and hotspot spatial statistical analysis. Additionally, we identified landscape features associated with road mortality and assessed the role of roads as resistance and permeability factors. Results: A total of 279 roadkilled animals belonging to 64 species were found, accounting for 28 % of the 273 vertebrate species recorded in the reserve near the studied roads. The average mortality rate for vertebrates was estimated from 42 to 170 individuals annually. Differential patterns were detected in roadkill density across taxonomic and functional groups, where nocturnal species and the trophic guilds are the most vulnerable. Likewise, it was found that the sections of the roads close to the forest have a greater roadkill species richness with greater ecological requirements. These sections constitute an important resistance to species movement in the area. Conclusions: Road mortality in the study area exhibits heterogeneous spatial patterns not only at a taxonomic but also at a functional level, suggesting the deterioration of protected ecosystems in adjacent peri-urban areas.

Resumen Introducción: El desarrollo y expansión urbana han generado la pérdida y transformación de los ecosistemas andinos. Sin embargo, alrededor de las grandes ciudades colombianas aún se encuentran relictos boscosos que mantienen gran riqueza de biodiversidad, la cual es amenazada por la infraestructura vial. El énfasis de los trabajos de Ecología de Carreteras en el Neotrópico ha estado centrado en el efecto del atropellamiento de fauna desde el punto de vista taxonómico. Objetivo: Evaluar, ecológica y espacialmente, el atropellamiento de la fauna en carreteras ubicadas en zonas de interés para la expansión urbana del norte de los Andes colombianos. Métodos: Se evaluaron la tasa de mortalidad de vertebrados, las zonas críticas de atropellamientos por grupo taxonómico y grupos funcionales. Esto se realizó por medio de análisis de ecología espacial, específicamente análisis de densidad de Kernel y análisis de estadística espacial de puntos calientes. Adicionalmente, se identificó las características del paisaje asociadas al atropellamiento y se evaluó el papel de las vías como factor de resistencia y permeabilidad. Resultados: Se encontraron 279 animales atropellados de 64 especies que representan el 28 % de las 273 especies vertebradas presentes en las áreas protegidas en inmediaciones de las carreteras estudiadas. Se estimó una tasa promedio entre 42 y 170 individuos atropellados por año. Se detectaron patrones diferenciales en la densidad de atropellamiento por grupos taxonómicos y funcionales, donde las especies nocturnas y el tipo de gremio trófico son los más vulnerables. Asimismo, se encontró que los tramos de las vías en cercanía a coberturas boscosas presentan mayor riqueza de especies atropelladas y con mayores requerimientos ecológicos. Estos tramos representan una resistencia importante al movimiento de las especies de la zona. Conclusiones: El atropellamiento presenta patrones espaciales heterogéneos, no solo a nivel taxonómico, sino también a nivel funcional, lo cual representa un deterioro para los ecosistemas protegidos en zonas periurbanas.

Abstract In 1824, the legislation of the young republic determined that the states would have the right to receive the part of the decimal mass that in viceregal times belonged to the monarch. This caused conflicts between the civil and ecclesiastical authorities that can only be observed from the regional scope. The purpose of this article is to analyze how the government of Durango tried to take its corresponding part of the gross decimal, the response of the clergy to that claim, and the results of the conflict between the state and the Cathedral of Durango. For the analysis, the perspective of fiscal history is fundamental, since it enables the examination of activities related to the exercise of state power. Therefore, this work aims to broaden the knowledge of fiscal organization during the first decades of independent life in Mexico. Thus, by using state and federal legislation, both state and clerical accounting documents, and communications between both instances, it is possible to conclude that the problems in the state of Durango were not a mere reflection of the struggles of the national government.

Resumen En 1824, la legislación de la joven república determinó que los estados contarían con el derecho de recibir la parte de la masa decimal que en tiempos virreinales perteneció al monarca. Esto provocó conflictos entre la autoridad civil y la eclesiástica que sólo pueden ser observados desde el ámbito regional. El objetivo del presente artículo es analizar cómo el gobierno de Durango intentó tomar su parte correspondiente de la gruesa decimal, la respuesta del clero ante esa pretensión y los resultados del conflicto entre el estado y la Catedral de Durango. Para el análisis, resulta fundamental la perspectiva de la historia fiscal, pues ésta permite indagar en las actividades propias del ejercicio del poder estatal. De tal manera que este trabajo pretende contribuir al conocimiento sobre la organización fiscal de las primeras décadas de la vida independiente en México. Así, mediante el uso de la legislación, estatal y federal, documentos contables tanto estatales como clericales y comunicaciones entre ambas instancias es posible concluir que las problemáticas del estado de Durango no fueron un mero reflejo de las pugnas del gobierno nacional.

This research presents the implementation and evaluation of machine learning models to predict solar irradiance (W/m²). The objective is to provide valuable insights for making informed decisions regarding solar system design and financing. A thorough exploratory data analysis was conducted on the Southern African Universities Radiometric Network (SAURAN) data collected at the University of Pretoria's station to gain insights into the patterns of solar irradiance over the past 10 years. Python's functions and libraries are utilized extensively for conducting exploratory data analysis, model implementation, model testing, forecasting, and data visualization. Random Forest (RF), k-Nearest Neighbors (KNN), Feedforward Neural Network (FFNN), Support Vector Regression (SVR), and extreme Gradient Boosting models (XGBoost) are implemented and evaluated. The KNN model was found to be superior achieving a relative Root Mean Squared Error (RMSE), relative Mean Absolute Error (MAE), and R-Squared (R²) of 5.77%, 4.51% and 0.89 respectively on testing data. The variable importance analysis revealed that temperature (°C) exerted the greatest influence on predicting solar irradiance, accounting for 44% of the predictive power. The KNN model is suitable to inform solar systems design and financing decisions. Directions for future studies are identified and suggestions for areas of exploration are provided to contribute to the advancement of solar irradiance predictions.

Resumo Introdução: Nonagenários constituem um percentual de pacientes internados em ascensão, sendo a injúria renal aguda (IRA) frequente nesses pacientes. Sendo assim, é importante analisar as características clínicas dessa população e seu impacto na mortalidade. Métodos: Estudo retrospectivo de pacientes nonagenários com IRA entre 2013 e 2022 em um hospital terciário. Apenas o último internamento foi considerado e pacientes com dados incompletos foram excluídos. Uma análise por regressão logística foi realizada para definir fatores de risco para mortalidade. Um valor de p < 0,05 foi considerado significativo. Resultados: Foram incluídos 150 pacientes com mediana de idade 93,0 anos (91,2–95,0) e sexo masculino em 42,7%. Sepse foi a causa mais comum de IRA (53,3%), seguida de desidratação/hipovolemia (17,7%) e insuficiência cardíaca (17,7%). Admissão na UTI ocorreu em 39,3% dos pacientes, ventilação mecânica em 14,7%, uso de vasopressores em 22,7% e realização de terapia renal substitutiva (TRS) em 6,7%. Óbito ocorreu em 56,7% dos pacientes. Desidratação/hipovolemia como etiologia da IRA foi associado a menor risco de mortalidade (OR 0,18; IC 95% 0,04–0,77, p = 0,020). Estágio KDIGO 3 (OR 3,15; IC 95% 1,17–8,47, p = 0,023), admissão na UTI (OR 12,27; IC 95% 3,03–49,74, p < 0,001) e oligúria (OR 5,77; IC 95% 1,98–16,85, p = 0,001) foram associados à mortalidade. Conclusão: Nonagenários com IRA apresentaram alta mortalidade e IRA KDIGO 3, oligúria e admissão na UTI foram associadas ao óbito. Introdução ascensão (IRA assim Métodos 201 202 terciário excluídos 005 0 05 0,0 significativo Resultados 15 930 93 93, 91,2–95,0 912950 91 2 95 (91,2–95,0 427 42 7 42,7% 53,3%, 533 53,3% , 53 (53,3%) desidrataçãohipovolemia desidratação hipovolemia 17,7% 177 17 (17,7% 17,7%. . 393 39 39,3 147 14 14,7% 227 22 22,7 TRS (TRS 67 6 6,7% 567 56 56,7 Desidrataçãohipovolemia Desidratação OR 0,18 018 18 004077 04 77 0,04–0,77 0,020. 0020 0,020 020 0,020) 3,15 315 117847 1 8 47 1,17–8,47 0,023, 0023 0,023 023 0,023) 12,27 1227 12 27 3034974 03 49 74 3,03–49,74 0,001 0001 001 5,77 577 5 1981685 98 16 85 1,98–16,85 Conclusão óbito 20 00 0, 9 91,2–95, 91295 (91,2–95, 4 42,7 53,3 (53,3% 17,7 (17,7 39, 14,7 22, 6,7 56, 0,1 01 00407 0,04–0,7 002 0,02 02 3,1 31 11784 1,17–8,4 12,2 122 303497 3,03–49,7 0,00 000 5,7 57 198168 1,98–16,8 91,2–95 9129 (91,2–95 42, 53, (53,3 17, (17, 14, 6, 0040 0,04–0, 1178 1,17–8, 12, 30349 3,03–49, 5, 19816 1,98–16, 91,2–9 912 (91,2–9 (53, (17 004 0,04–0 117 1,17–8 3034 3,03–49 1981 1,98–16 91,2– (91,2– (53 (1 0,04– 11 1,17– 303 3,03–4 198 1,98–1 91,2 (91,2 (5 ( 0,04 1,17 30 3,03– 19 1,98– 91, (91, 1,1 3,03 1,98 (91 1, 3,0 1,9 (9

Abstract Introduction: Nonagenarians constitute a rising percentage of inpatients, with acute kidney injury (AKI) being frequent in this population. Thus, it is important to analyze the clinical characteristics of this demographic and their impact on mortality. Methods: Retrospective study of nonagenarian patients with AKI at a tertiary hospital between 2013 and 2022. Only the latest hospital admission was considered, and patients with incomplete data were excluded. A logistic regression analysis was conducted to define risk factors for mortality. A p-value < 0.05 was considered statistically significant. Results: A total of 150 patients were included, with a median age of 93.0 years (91.2–95.0), and males accounting for 42.7% of the sample. Sepsis was the most common cause of AKI (53.3%), followed by dehydration/hypovolemia (17.7%), and heart failure (17.7%). ICU admission occurred in 39.3% of patients, mechanical ventilation in 14.7%, vasopressors use in 22.7% and renal replacement therapy (RRT) in 6.7%. Death occurred in 56.7% of patients. Dehydration/hypovolemia as an etiology of AKI was associated with a lower risk of mortality (OR 0.18; 95% CI 0.04–0.77, p = 0.020). KDIGO stage 3 (OR 3.15; 95% CI 1.17–8.47, p = 0.023), ICU admission (OR 12.27; 95% CI 3.03–49.74, p < 0.001), and oliguria (OR 5.77; 95% CI 1.98–16.85, p = 0.001) were associated with mortality. Conclusion: AKI nonagenarians had a high mortality rate, with AKI KDIGO stage 3, oliguria, and ICU admission being associated with death. Introduction inpatients (AKI population Thus Methods 201 2022 excluded pvalue value 005 0 05 0.0 significant Results 15 included 930 93 93. 91.2–95.0, 912950 91.2–95.0 , 91 2 95 (91.2–95.0) 427 42 7 42.7 sample 53.3%, 533 53.3% 53 (53.3%) dehydrationhypovolemia dehydration hypovolemia 17.7%, 177 17.7% 17 (17.7%) 17.7%. . 393 39 39.3 147 14 14.7% 227 22 22.7 RRT (RRT 67 6 6.7% 567 56 56.7 Dehydrationhypovolemia Dehydration OR 0.18 018 18 004077 04 77 0.04–0.77 0.020. 0020 0.020 020 0.020) 3.15 315 117847 1 8 47 1.17–8.47 0.023, 0023 0.023 023 0.023) 12.27 1227 12 27 3034974 03 49 74 3.03–49.74 0.001, 0001 0.001 001 5.77 577 5 1981685 98 16 85 1.98–16.85 Conclusion rate death 20 202 00 0. 9 91295 91.2–95. (91.2–95.0 4 42. 53.3 (53.3% 17.7 (17.7% 39. 14.7 22. 6.7 56. 0.1 01 00407 0.04–0.7 002 0.02 02 3.1 31 11784 1.17–8.4 12.2 122 303497 3.03–49.7 000 0.00 5.7 57 198168 1.98–16.8 9129 91.2–95 (91.2–95. 53. (53.3 17. (17.7 14. 6. 0040 0.04–0. 3. 1178 1.17–8. 12. 30349 3.03–49. 5. 19816 1.98–16. 912 91.2–9 (91.2–95 (53. (17. 004 0.04–0 117 1.17–8 3034 3.03–49 1981 1.98–16 91.2– (91.2–9 (53 (17 0.04– 11 1.17– 303 3.03–4 198 1.98–1 91.2 (91.2– (5 (1 0.04 1.17 30 3.03– 19 1.98– 91. (91.2 ( 1.1 3.03 1.98 (91. 1. 3.0 1.9 (91 (9

RESUMEN Introducción: Gram-positive staphylococci are responsible for over 90% of cases of postoperative infectious endophthalmitis, with Staphylococcus epidermidis accounting for approximately 70% of isolated microorganisms. Objetivo: Evualuar la relación entre la virulencia de S. epidermidis y la gravedad de la endoftalmitis en un modelo animal. Metodología: Se dividieron conejos albinos de Nueva Zelanda en dos grupos y se les administraron 100 unidades formadoras de colonias de cepas de S. epidermidis. En el grupo virulento, cuatro conejos recibieron una cepa multirresistente de S. epidermidis portadora de gen mecA, ica y atlE, de la microbiota conjuntival de un paciente y tres conejos la cepa S. epidermidis ATCC 35984 formadora de biopelículas. En el grupo no-virulento, se inocularon cinco conejos con una cepa sensible a todos los antibióticos probados y que carecía de los genes mecA, ica y atlE, también de un paciente y tres conejos recibieron la cepa S. epidermidis ATCC 29122 no productora de biopelícula. Se realizaron exámenes clínicos y ecográficos cada tres horas hasta la aparición de síntomas de endoftalmitis, seguido de evaluaciones clínicas diarias. Las evaluaciones histológicas se realizaron 15 días después de la inoculación. Resultados: El grupo menos virulento mostró una inflamación más leve y un daño intraocular reducido en comparación con el grupo más virulento según observaciones clínicas y ecográficas. Sin embargo, el análisis histopatológico reveló una inflamación similar en todos los grupos, 15 días después de la inoculación. Discusión: Las cepas de S. epidermidis menos virulentas indujeron una inflamación menos grave, como se observó mediante evaluaciones clínicas y ecográficas. Sin embargo, las evaluaciones histopatológicas a largo plazo mostraron efectos comparables a los observados con la cepa más virulenta.

ABSTRACT Introduction: Gram-positive staphylococci are responsible for over 90% of cases of postoperative infectious endophthalmitis, with Staphylococcus epidermidis accounting for approximately 70% of isolated microorganisms. Objective: To evaluate the relationship between S. epidermidis virulence and severity of endophthalmitis in an animal model. Methodology: New Zealand albino rabbits were divided into two groups and administered 100 colony-forming units of S. epidermidis strains. In the virulent group, four rabbits received a multi-antibiotic resistant, mecA, ica, and atlE gene carrying S. epidermidis strain, from a patient´s conjuntival microbiota and three a biofilm-forming S. epidermidis ATCC 35984. In the non-virulent group, five rabbits were inoculated with a strain sensitive to all tested antibiotics and lacking mecA, ica, and atlE genes, also from a patient and three rabbits received the non-producer biofilm S. epidermidis ATCC 29122. Clinical and ultrasound examinations were conducted every three hours until endophthalmitis symptoms appeared, followed by daily clinical assessments. Histological evaluations were performed 15 days post-inoculation. Results: The less virulent group displayed milder inflammation and reduced intraocular damage in comparison to the more virulent group based on clinical and ultrasound observations. Nevertheless, histopathological analysis revealed similar inflammation in all groups, 15 days post-inoculation. Discussion: Less virulent S. epidermidis strains induced less severe inflammation as observed through clinical and ultrasound assessments. However, long-term histopathological assessments showed effects comparable to those seen with the more virulent strain.

RESUMEN La investigación formativa impulsa el desarrollo de habilidades y competencias que mejoran la calidad del proceso, fomentan la innovación, contribuyen a la formación integral y facilitan la conexión entre la teoría y la práctica. En ese sentido, el artículo revela la articulación entre las relaciones básicas de la investigación formativa y científica y los procesos de investigación del programa de Contaduría Pública de la Institución Universitaria Antonio José Camacho, en una propuesta interventiva desde las ciencias pedagógicas. Desde un enfoque mixto, los métodos utilizados incluyen la sistematización de información de documentos, artículos, revistas y trabajos investigativos relacionados con el objeto de estudio y en la recolección de datos se aplican encuestas a miembros de la comunidad educativa. Se analizan y tabulan los indicadores que permiten aproximarse al estado actual de los procesos investigativos en el programa. Como resultado las indagaciones teóricas realizadas se identifican los fundamentos y las relaciones que contribuyen a la mejora de la investigación en el programa, se caracteriza el estado actual, los lineamientos pedagógicos y curriculares, así como las finalidades educativas de estos procesos. El estudio posibilitó el diseño de una concepción teórico-metodológica que se distingue por el carácter: humanista, contextualizado, sistémico, flexible, participativo y colaborativo.

ABSTRACT Formative research promotes the development of skills and competencies that improve the quality of the process, encourage innovation, contribute to comprehensive training and facilitate the connection between theory and practice. In this sense, the article reveals the articulation between the basic relationships of formative and scientific research and the research processes of the Public Accounting program of the Antonio José Camacho University Institution, in an intervention proposal from the pedagogical sciences. From a mixed approach, the methods used include the systematization of information from documents, articles, magazines and research works related to the object of study and in data collection, surveys are applied to members of the educational community. The indicators that allow us to approximate the current state of the investigative processes in the program are analyzed and tabulated. As a result of the theoretical investigations carried out, the foundations and relationships that contribute to the improvement of research in the program are identified, the current state, the pedagogical and curricular guidelines, as well as the educational purposes of these processes are characterized. The study made possible the design of a theoretical-methodological conception that is distinguished by its character: humanistic, contextualized, systemic, flexible, participatory and collaborative.

Resumen En este trabajo reconstruimos los envíos de remesas desde las tesorerías regionales que componían la Real Hacienda del Virreinato del Río de la Plata hacia la caja de Buenos Aires entre 1780 y 1800. Sobre la base de los libros mayores de contabilidad de la caja de Buenos Aires, estimamos los volúmenes de recursos que las cajas del interior rioplatense enviaron a la administración de hacienda de la capital. En una comparación con la evolución de los fondos del situado potosino (principal ingreso de la tesorería principal del Virreinato) buscamos evaluar la relevancia que los recursos aportados por otras jurisdicciones tuvieron en los ingresos de la caja de Buenos Aires. Consideramos la reconstrucción de estos valores como elemento fundamental para poder elaborar indicadores de presión fiscal durante las últimas décadas del siglo XVIII que logren diferenciar/identificar las cargas de las múltiples jurisdicciones fiscales que componían el sistema de la hacienda colonial (municipal, regional, corporativo, virreinal). Las principales fuentes utilizadas se componen de libros de contabilidad (mayores) de la caja de Buenos Aires, de la caja de Santa Fe, Caja de Mendoza y libros manuales de arbitrios de Santa Fe (Archivo General de la Nación).

Abstract In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the interior sent to the administration of the capital. In a comparison with the evolution of the funds of the "situado potosino" (main income of the main treasury of the Viceroyalty) we seek to evaluate the relevance that the resources provided by other jurisdictions had in the Buenos Aires treasury. We consider the reconstruction of these values as a fundamental element for stablishing fiscal pressure indicators during the last decades of the 18th century. Also, to identify the burdens of the multiple tax jurisdictions that made up the colonial real hacienda system (municipal, regional, corporate, viceroyalty). The main sources used are made up of accounting books of the treasuries of Buenos Aires, Santa Fe, Mendoza, and manual books of "arbitrios of Santa Fe" (Archivo General de la Nación)

ABSTRACT The evolution towards Industry 4.0 starts from previous industrial revolutions and culminates in the convergence of advanced technologies today. Industry 4.0 uses technologies such as the internet of things, big data analysis, artificial intelligence, augmented reality, among others, to improve the efficiency and adaptability of companies; organizational productivity is focused on the modernization of processes with emerging technologies. In this context, the accounting profession is undergoing significant changes such as the automation of routine tasks allowing accountants to focus on strategic analysis. Technology impacts accounting by improving efficiency, accuracy, and data security. Accountants must acquire technological competencies, such as proficiency in accounting software and skills in data analytics, cybersecurity, and digital communication. In terms of accounting ethics, the importance of confidentiality, integrity and transparency in the digital age is highlighted. Accountants must maintain high ethical standards and adapt to technological evolution. The research concludes that the accounting profession has transformed into a more strategic role, demanding technological skills and ethics adapted to the digital era. The connection between education, industry and technology skills is essential to prepare accountants for today's challenges.

RESUMEN La evolución hacia la Industria 4.0 parte de las revoluciones industriales anteriores y culmina en la convergencia de tecnologías avanzadas en la actualidad. La Industria 4.0 emplea tecnologías como el internet de las cosas, el análisis de grandes volúmenes de datos (big data), la inteligencia artificial, la realidad aumentada, entre otras, para mejorar la eficiencia y la adaptabilidad de las empresas, la productividad organizacional se centra en la modernización de procesos con tecnologías emergentes.En este contexto, la profesión contable experimenta cambios significativos como son en la automatización de tareas rutinarias, permite a los contadores enfocarse en análisis estratégicos. La tecnología impacta la contabilidad al mejorar la eficiencia, la precisión y la seguridad de los datos. Los contadores deben adquirir competencias tecnológicas, como el dominio de software contable y habilidades en análisis de datos, ciberseguridad y comunicación digital.En cuanto a la ética contable, se destaca la importancia de la confidencialidad, integridad y transparencia en la era digital. Los contadores deben mantener altos estándares éticos y adaptarse a la evolución tecnológica. La investigación concluye que la profesión contable se ha transformado en un papel más estratégico, exigiendo habilidades tecnológicas y una ética adaptada a la era digital. La conexión entre la educación, la industria y las competencias tecnológicas es esencial para preparar a los contadores para los desafíos actuales.

Abstract At present, it is increasingly necessary to process accounting information with greater speed, quality, reliability of the information and proper functioning of the system, guaranteeing correct decision making to achieve the fulfillment of the goals and objectives set in each entity. The characterization of the entity allowed to verify the organizational deficiencies presented with the accounting information that hinder the aspects related to the informative problems, the organization of the management processes and the realization of activities that have an impact on the decision-making process. The objective of this article is: to show a procedure for the management of accounting information, based on the Cascade Methodology. The proposed procedure is structured in five stages, and its implementation contributed to the improvement of the different processes and sub-processes of each subsystem in correspondence with the updating of the economic model, improving the decision-making process. Its application was developed in the Commerce Enterprise of Pinar del Río. Theoretical and empirical methods were applied, which allowed the collection and credibility of the information presented.

Resumo Atualmente, torna-se cada vez mais necessário o processamento da informação contábil de forma mais rápida, com maior qualidade, confiabilidade da informação e um adequado funcionamento do sistema, garantindo a correta tomada de decisões para alcançar o cumprimento das metas e objetivos estabelecidos em cada entidade. A caracterização da entidade permitiu confirmar as deficiências organizacionais apresentadas com a informação contábil que dificultam os aspectos relacionados com os problemas de informação, a organização dos processos de gestão e o desempenho das atividades que têm impacto no processo de tomada de decisões. O objetivo deste artigo é: mostrar um procedimento para o gerenciamento das informações contábeis, baseado na Metodologia Cascata. O procedimento proposto está estruturado em cinco etapas, e sua implementação contribuiu para a melhoria dos diferentes processos e subprocessos de cada subsistema em correspondência com a atualização do modelo econômico, melhorando o processo de tomada de decisão. Sua aplicação foi desenvolvida na Empresa de Comercio de Pinar del Río. Foram aplicados métodos teóricos e empíricos, que permitiram a coleta e a credibilidade das informações apresentadas.

Resumen En la actualidad se hace cada vez más necesario el procesamiento de una información contable con mayor rapidez, calidad, confiabilidad de la información y un funcionamiento adecuado del sistema, garantizando una correcta toma de decisiones para lograr el cumplimiento de las metas y objetivos trazados en cada entidad. La caracterización de la entidad permitió constatar las deficiencias organizativas presentadas con la información contable que dificultan los aspectos relacionados con los problemas informativos, la organización de los procesos de gestión y la realización de actividades que inciden en el proceso de toma de decisiones. El objetivo del presente artículo es: mostrar un procedimiento para la gestión de la información contable, a partir de la Metodología en Cascada. El procedimiento propuesto está estructurado en cinco etapas, y su implementación contribuyó al perfeccionamiento de los diferentes procesos y subprocesos de cada subsistema en correspondencia con la actualización del modelo económico, perfeccionando el proceso de toma de decisiones. Su aplicación se desarrolló en la Empresa de Comercio de Pinar del Río. Se aplicaron métodos teóricos y métodos empíricos que permitieron la recopilación y credibilidad de la información expuesta.

Abstract: This research aimed to determine the level of influence of computational and visual thinking on the learning of mathematics in first-year students in the professional business management career. The methodology is quantitative and has a cross-sectional non-experimental design. The sample consists of 76 students from the accounting program, chosen probabilistically by clusters. A 20-item questionnaire is applied for the independent variables and a test to evaluate mathematics learning. The results show that 66.41% and 67.57% of the students have developed their computational and visual thinking, respectively, to a regular and acceptable level. Likewise, there is a high positive correlation of mathematics learning with computational and visual thinking. It is concluded that the use of computational and visual thinking during the performance of mathematical activities significantly influences the conceptual, procedural and attitudinal learning of mathematics.

Resumen: Esta investigación tuvo como objetivo determinar el nivel de influencia del pensamiento computacional y visual en el aprendizaje de la matemática en estudiantes del primer año en la carrera profesional de gestión empresarial. La metodología es cuantitativa y tiene un diseño no experimental transversal. La muestra consiste en 76 estudiantes del programa de contabilidad, elegidos de manera probabilística por conglomerados. Se aplican un cuestionario de 20 ítems para las variables independientes y una prueba para evaluar el aprendizaje de matemáticas. Los resultados muestran que el 66.41% y el 67.57% del alumnado han desarrollado su pensamiento computacional y visual, respectivamente, a un nivel regular y aceptable. Asimismo, existe una correlación positiva alta del aprendizaje de la matemática con el pensamiento computacional y visual. Se concluye que, el uso del pensamiento computacional y visual durante la realización de actividades matemáticas influye de manera significativa en el aprendizaje conceptual, procedimental y actitudinal de la matemática.