Fencing is an intermittent combat sport in which performance depends on the interaction of neuromuscular qualities, aerobic support, and weapon-specific demands. However, evidence on sex-based differences in the physical capacity profiles of regional fencers remains limited. This study compared the physical capacity profiles of 27 fencers from the Liga Vallecaucana de Esgrima (13 women and 14 men; 14–31 years) in an observational, cross-sectional, comparative study. Field-based assessments included push-ups, sit-ups, squats, jump squats, pull-ups, terminal speed attained in the 20-m shuttle run test, and estimated VO2max. The analysis adopted an exploratory, estimation-oriented approach based on mean differences, 95% confidence intervals, Hedges’ g, supplementary significance testing, false discovery rate adjustment, and a directed acyclic graph to clarify causal assumptions. The most robust sex-based difference was observed in pull-up performance, with men outperforming women by 5.43 repetitions (95% CI: 3.51 to 7.45; g = 1.88), and this was the only comparison retained after FDR correction. No conclusive sex-based differences were found for push-ups, sit-ups, squats, jump squats, terminal shuttle-run speed, or estimated VO2max. Mean estimated VO2max for the overall sample was 43.48 ± 9.12 mL·kg⁻¹·min⁻¹. These findings suggest that upper-limb pulling strength may be the main distinguishing physical quality in this cohort, although its implications for individualized conditioning remain to be established. Nevertheless, the results should be interpreted as observational associations rather than causal effects because of the cross-sectional design, the small sample, the field-based measurements, the imbalance in weapon distribution, and the lack of standardized measures of training exposure.

Introduction: The technical complexity of speed skating requires solid technical mastery and the development of biomechanical variables linked to initial acceleration, particularly stability, flight time, and contact time. Objective: To estimate the combined effect of TC_CMJ, TV_SJ, and APY_D_FRONTAL on VELOCIDAD_20_M, adjusting for Age, Sex, and Body Fat Index. Methodology: An observational, analytical, cross-sectional study designed to identify the effects of biomechanical variables on the start phase. The sample size was determined by the availability of athletes in the evaluated competitive group, with 25 participants. Results and discussion: In the SJ, longer flight time was associated with lower initial speed, suggesting reduced efficiency of the horizontally oriented impulse. The Y-balance test (right anterior reach) showed that greater reach distances were related to higher speed over the first 20 meters, reinforcing the importance of dynamic balance and postural control during initial acceleration. In the CMJ, shorter contact time was associated with higher speed; however, the model did not provide sufficient evidence to confirm a credible effect at the 95% level. The adjustment variables (Age, Sex, and Body Fat Index) showed no credible effects on the main outcome, supporting their role as confounder controls rather than primary predictors. Conclusions: Training programs should emphasize strength development along a horizontal vector, prioritize reactive training, and enhance anterior-direction postural development. For monitoring purposes, the SJ and Y-balance test are proposed as key tools, as they help track each athlete’s status in relation to 20-meter start speed.

Introducción: El patinaje es un deporte que requiere estabilidad dinámica y fuerza en miembros inferiores para desplazarse en una limitada superficie de contacto. Las variables que influyen en la fase de salida del patinaje son biomecánicas y físicas. Objetivo: Analizar factores físicos y biomecánicos que influyen en los primeros 20 metros de la fase de salida en patinaje de velocidad. Metodología: Estudio observacional, descriptivo y correlacional, orientado a analizar los factores físicos y biomecánicos que afectan la fase inicial o salida en patinaje de velocidad. Estuvo constituido por 25 patinadores juveniles de velocidad, con edades comprendidas entre los 14 y 15 años. Resultados: El modelo obtenido presentó un coeficiente de determinación (R²) de 78,15%, que indica un 78,15% de la variabilidad en la velocidad alcanzada en los primeros 20 metros se puede explicar por APY_D_FRONTAL (apoyo derecho en dirección frontal en el Test Y), TC_CMJ (tiempo de contacto en el salto con contramovimiento) y TV_SJ (velocidad de vuelo en el salto en cuclillas). Discusión: Investigaciones previas sugieren que un balance corporal se consigue por medio de una estabilidad dinámico y coordinación motriz que se emplean en los sprints cortos como los de patinaje. Conclusiones: El diseño de protocolos de evaluación periódica que incluyan pruebas de equilibrio dinámico y saltos pliométricos para reconocer el estado del deportista. En este sentido, las carencias podrán identificarse para ajustar la preparación física hacia estrategias más efectivas, fomentando la evolución del rendimiento a largo plazo.

Introduction: Functional fitness is essential for maintaining autonomy and quality of life in older adult women. Although coordinative exercise has demonstrated benefits for functional performance, evidence regarding the magnitude of its effects and potential differences across age groups remains limited. Objective This study aimed to determine the effect of a coordinative exercise program on functional fitness in older adult women by estimating the magnitude of change and examining differences according to age group. Methodology: A longitudinal quasi-experimental pretest–posttest study with a single group was conducted in 150 older adult women. Participants completed a three-month supervised coordinative exercise program consisting of 45- to 60-minute sessions performed three times per week. Functional fitness was assessed using the Senior Fitness Test battery. Statistical analyses included paired t-tests, Cohen's effect sizes (d_z), Holm adjustment, and linear mixed models to evaluate the time × age group interaction. Results: Significant improvements were observed in all components of the Senior Fitness Test. The greatest improvement was found in the chair stand test (Δ = 2.55 repetitions; d_z= 1.49). Upper-limb strength, functional aerobic endurance, flexibility, and dynamic agility also improved significantly. Linear mixed models revealed a significant time × age group interaction only for the chair stand test. Conclusions: The coordinative exercise program significantly improved functional fitness in older adult women, particularly lower-limb functional strength. These findings support the implementation of coordinative exercise as an effective strategy to enhance functional autonomy and promote healthy aging.

Introduction: Youth football presents significant challenges related to the identification of position-specific physical demands required by players according to their playing roles. Objective: The aim of this study was to develop an integrated performance index based on principal component analysis to distinguish between playing position among youth football players. Methodology: The study was conducted using a cross-sectional, analytical-comparative, and multivariate design. The sample consisted of 160 male U-20 football players affiliated with formative clubs in Santiago de Cali. The sample consisted of 160 masculine youth football players on the U-20, affiliated to formative clubs in Santiago de Cali. CMJ and SJ were applied to assess neuromuscular ability employing ADR jumping tool, also photocells were employed to evaluate sprint times on 10, 20 or 30 meters, change of directions and Illinois test were also used. Finally, the horizontal jump, the RSA 6×20 m test, and the Yo-Yo test were applied, with VO₂max estimated indirectly from the latter. Results and discussion: Principal component analysis identified three components explaining 51.5% of the total variance in physical performance, highlighting a primary axis dominated by speed and agility in contrast to aerobic endurance and power. PCA derived indices, particularly the weighted index and the IRR, demonstrated a high discriminative capacity between playing positions, with large effect sizes. Conclusions: PCA enabled the identification of key functional axes of physical performance and the development of a sensitive index reflecting the position-specific demands of youth football.

Key words: Bulletin C-10, effectiveness testing, hedge accounting, swaps This article analyzes the hedge accounting of fair value hedge on a variable-tovariable swap. Following the effectiveness valuation procedure established in Bulletin C-10 “Derivative Financial Instruments and Hedge Activities” under Mexican GAAP will generate distorted effectiveness outcome even though the critical terms between the hedge item and the hedging instrument are the same in all aspects. To show this effect we present a hypothetic example for a fair value hedge relationship LIBOR-TIIE. Our conclusion is that this distortion is due to a valuation effect known as “pull to par” especially when the coupon reset dates of the hedge item and the hedging instrument does not match with the valuation date. Finally, it propones alternative ways to book this kind of transactions that eliminate the temporal distortion that this pull to par effect generates. Palabras claves: Boletín C-10, contabilidad de coberturas, evaluación de efectividad, swaps Resumen. En este artículo se analiza que la contabilización de una cobertura de valor razonable de un swap de tasa de interés con intercambios de variable por variable, siguiendo el procedimiento de evaluación de efectividad establecido en el Boletín C-10 “Instrumentos Financieros Derivados y Operaciones de Cobertura” de las Normas de Información Financieras, generará resultados de efectividad distorsionados aún y cuando los términos críticos entre la Posición Primaria sujeta a cobertura y el Instrumento Financiero Derivado (IFD) utilizado sean iguales. Para demostrar este efecto se desarrolla un ejemplo hipotético de una cobertura de valor razonable en donde se intercambian tasas LIBOR por TIIE. Se comenta que esta distorsión se genera debido a un efecto conocido como “pull to par” especialmente cuando la fecha de valuación no coincide con la fecha de corte de cupón del