Perceptions on the academic training of the Specialization in Critical Care-Nursing, Universidad Mariana, year 2020
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Editorial UNIMAR
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The high prevalence of chronic diseases may require treatment in an intensive care unit (ICU); therefore, it is essential that universities train nurses as critical care specialists so that their knowledge and application of care can contribute to reducing the morbidity and mortality rates of these diseases. Objective: To identify the perception of academic training in the Specialization in Nursing for the Care of Critically Ill Patients at the Universidad Mariana. Methods: Quantitative, descriptive and cross-sectional approach. An electronic questionnaire with structured questions was applied to a non-probability sample of teachers, graduates and students of the specialization. Results: 60% of the teachers, 64.7% of the graduates and 63.2% of the students considered it important to deal with the code of ethics in nursing for the exercise of critical care, as well as the application of management, models and nursing theories. Conclusion: Students, teachers and graduates of the specialization pointed out the importance of including academic activities in the formative process to strengthen knowledge, develop new skills and link the work field and social environment.
Objetivo: conocer la percepción de contadores públicos sobre las ventajas y desventajas de las empresas por acciones simplificadas (EAS) en Paraguay. Metodología: enfoque cuantitativo, descriptivo, no experimental. La población estuvo compuesta por 20 contadores públicos colegiados, en ejercicio de la profesión, con experiencia en contabilización de empresas societarias. Resultados: existen ventajas como menores costos de constitución y operación, facilidad para la creación de acciones y participaciones, simplificación de trámites administrativos. En cuanto a las desventajas, existen limitaciones en la responsabilidad limitada de los accionistas, restricciones en la toma de decisiones; además, agregaron que muchas instituciones, como bancos e instituciones públicas, todavía ponen obstáculos a este tipo de sociedad. Asimismo, el sistema informático es inestable, existe desconocimiento y limitaciones del sistema financiero, y falta un adecuado canal de comunicación con el Sistema Unificado de Apertura y Cierra de Empresas (SUACE). Conclusión: es necesario abordar los obstáculos para el pleno aprovechamiento de las empresas por acciones simplificadas (EAS).
Objective: To know the perception of public accountants on the advantages and disadvantages of the simplified joint stock company (JSC) in Paraguay. Methodology: Quantitative, descriptive, non-experimental approach. The population consisted of 20 practicing public accountants with experience in accounting for corporations. Results: There are advantages such as lower incorporation and operating costs, easier creation of shares and participations, simplification of administrative procedures. As for the disadvantages, there are limitations in the limited liability of the shareholders and restrictions in the decision-making process; in addition, many institutions, such as banks and public institutions, still pose obstacles to this type of company. Also, the computer system is unstable, there is a lack of knowledge and limitations of the financial system, and of adequate communication channel with the Unified System for Opening and Closing of Companies (SUACE). Conclusion: it is necessary to address the obstacles to the full use of simplified joint stock companies (SJSCs).
Objetivo: conocer la percepción de contadores públicos sobre las ventajas y desventajas de las empresas por acciones simplificadas (EAS) en Paraguay. Metodología: enfoque cuantitativo, descriptivo, no experimental. La población estuvo compuesta por 20 contadores públicos colegiados, en ejercicio de la profesión, con experiencia en contabilización de empresas societarias. Resultados: existen ventajas como menores costos de constitución y operación, facilidad para la creación de acciones y participaciones, simplificación de trámites administrativos. En cuanto a las desventajas, existen limitaciones en la responsabilidad limitada de los accionistas, restricciones en la toma de decisiones; además, agregaron que muchas instituciones, como bancos e instituciones públicas, todavía ponen obstáculos a este tipo de sociedad. Asimismo, el sistema informático es inestable, existe desconocimiento y limitaciones del sistema financiero, y falta un adecuado canal de comunicación con el Sistema Unificado de Apertura y Cierra de Empresas (SUACE). Conclusión: es necesario abordar los obstáculos para el pleno aprovechamiento de las empresas por acciones simplificadas (EAS).
Objective: To know the perception of public accountants on the advantages and disadvantages of the simplified joint stock company (JSC) in Paraguay. Methodology: Quantitative, descriptive, non-experimental approach. The population consisted of 20 practicing public accountants with experience in accounting for corporations. Results: There are advantages such as lower incorporation and operating costs, easier creation of shares and participations, simplification of administrative procedures. As for the disadvantages, there are limitations in the limited liability of the shareholders and restrictions in the decision-making process; in addition, many institutions, such as banks and public institutions, still pose obstacles to this type of company. Also, the computer system is unstable, there is a lack of knowledge and limitations of the financial system, and of adequate communication channel with the Unified System for Opening and Closing of Companies (SUACE). Conclusion: it is necessary to address the obstacles to the full use of simplified joint stock companies (SJSCs).
Palabras clave
empresas por acciones simplificadas, desventajas, ventajas, sociedades anônimas simplificadas, desvantagens, vantagens, simplified joint stock companies, disadvantages, advantages