El presente artículo busca explicar de qué manera las empresas pueden aplicar la gestión de riesgos desde un enfoque operacional y los lineamientos necesarios para llevar a cabo una eficiente gestión de los mismos (Bromiley et al., 2015). En primer lugar, se analiza el riesgo en las operaciones y se explican los tipos de pérdidas y los factores que las puede originar; además, se detallan herramientas de medición como la severidad. Luego, se revisa la teoría de los estándares de gestión relacionados a los riesgos, tales como el iso 37001, iso 31000 y COSO, en sus últimas versiones. El documento de investigación propone una aplicación en el área de riesgos, mediante una propuesta de esquema general de riesgos y una estructura de gestión de riesgos para las organizaciones. Finalmente, se desarrollan nuevos aspectos a considerar como el caso del riesgo cibernético.

This paper seeks to explain how companies can apply risk management from an operational approach and the necessary guidelines to carry out an efficient management of it (Bromiley et al., 2015). Therefore, we first work out the risk in operations and explain the types of events, the factors that cause it, and details measurement tools such as severity. Then, the theory about management standards related to risk management, such as iso 37001, iso 31000 and COSO, in their latest versions, is reviewed. The research paper proposes an application in the area of risks, through a proposal of a general risk scheme and a structure of risk management for organizations. Finally, new aspects are developed to consider the case of cybernetic risk.

The present case study seeks to guide the potential investor through the process of analyzing the financial situation of a company to be able to make an adequate deal for an acquisition or invest. The case intends to follow a top-down analysis structure as follows: a macroeconomic analysis, which covers the gross domestic product, inflation and others; followed by a sectorial study, which comprises the study of competitors, suppliers, clients, and others; and the company’s analysis both from a financial and non-financial perspective.

This paper highlights the crucial role of adopting ISO 31000 as a comprehensive and flexible risk management standard for organizations throughout Latin America. ISO 31000 provides a globally recognized framework for tackling various challenges, such as regulatory pressures, economic fluctuations, and operational inefficiencies. By embedding risk management into day-to-day operations and strategic decision-making, organizations can strengthen their resilience and improve decision-making processes. The study examines key elements of ISO 31000, such as risk identification, assessment, and response strategies, which include mitigation, transfer, acceptance, or elimination. It stresses the importance of stakeholder engagement to ensure effective communication and consultation at every phase. The iterative nature of risk management outlined in ISO 31000 promotes continuous improvement and ali...

En América Latina ocurre una heterogeneidad sustancial en la epidemiología y manejo de bacteriemia de Staphylococcus aureus. Se condujo un estudio prospectivo en 24 hospitales de nueve países de América Latina para evaluar el impacto clínico de la bacteriemia de Staphylococcus aureus.