A more effective audit after COSO ERM 2017 or after ISO 31000:2009?

This paper seeks to consider the better effectiveness of an audit after the use of ERM 2017 or ISO 31000. To this effect, is COSO existence and evolution will be considered and related to the biggest financial scandals and its output in terms of control schedules. Some criticisms to COSO Cube will be pointed out, and the new ERM 2017 will be described.  ISO 31000 will be considered as an alternative guideline to be used for Risk Management purposes in any organization. A comparison is made between the two sets of Risk management. The audit process will be developed after grasping that the company has a risk management implemented in a more certain fashion, as objectives are different but schemes of risk management control are valid. In terms of future research perspective, one could suggest the identification of organizations using one scheme (ERM) or another (ISO), analysing them and comparing them in order to evaluate their particular effectiveness and accrued value.&nbsp

La incidencia de los patronatos nacionales en la política educativa de las enseñanzas de sordos (1910-1978)

El objetivo del trabajo es analizar la incidencia de los patronatos en las políticas educativas de las enseñanzas de sordos, desde el primer Patronato Nacional de Sordomudos, Ciegos y Anormales hasta el Real Patronato de Educación Especial (1910-1978). La metodología utilizada es la histórica, fundamentalmente el análisis de las fuentes documentales archivísticas y de normativa y la revisión de la obra bibliográfica existente, sobre los patronatos y las políticas educativas de los gobiernos y sus administraciones en las enseñanzas de sordomudos o sordos. El enfoque fundamental del trabajo se plantea desde la acción de los gobiernos y sus administraciones, es decir, desde sus políticas educativas. Las conclusiones se construyen sobre unos hechos y análisis que permiten entender la acción de los patronatos y su contribución en la evolución de las enseñanzas de sordos

Reliability of the Greulich & Pyle method for bone estimation in a Spanish sample

As an indicator of growth rate, bone age is used to determine the level of development and to predict chronological age when this is not known. The repeatability of the measurement (intra-and inter-observer) and the systematic error inherent to Bone Age (BA) estimation using the Greulich & Pyle (GPA) method has been estimated using a sample from the Spanish population. The inter-observer Lin's concordance correlation coefficient was ρc=0.98, with a value of 0.05±0.52 for girls and 0.06±0.44 for boys (difference between observations in years), whereas the intra-observer Lin's concordance correlation coefficient was ρc=0.99 (0.05±0.27 for girls and 0.10±0.36 for boys). The mean difference between the bone and chronological ages was 0.51±1.13 years in girls and 0.32±1.11 years in boys. Given the systematic errors with regard to the reference population, we propose the adjustment required to apply the ages calculated according to the atlas and indicate the limitations inherent to predicting chronological age when only information from the bones in the hand and wrist is used

Feasibility analysis of a portuguese startup in the brazilian market

This final project relates to the field of business administration and technology, as it seeks to analyze aspects of the market potential of an online shopping application in the gift segment and the formulation of a marketing plan. It is part of a double diploma program between Instituto Politécnico de Bragança and Federal University of Technology - Paraná. It is critical to recognize the market potential in order to understand a company's external environment and identify how the business can be inserted in the market to expand and consolidate. We are currently inserted in a globalized, international and connected context, resulting in the emerging of new market needs which leads to new opportunities. A technological startup, based in Portugal – Techwelf – identified an opportunity by noticing that offering someone a present can be enhanced by a pleasant, innovative and user-friendly experience, making it more dynamic, innovative and creative. The act of giving, although millennial, still remains contemporary and important in society. This practice can be understood as a form of self-expression, materialistic exchange and also as a form of building social networks and communities[1]. Along these lines, the market potential will be analyzed thought two methods of investigation. The first being of exploratory nature through direct and unstructured online interviews, with the purpose of formulating hypotheses. The second method is of descriptive nature through field survey using an online questionnaire, in order to identify market segmentation. The sampling technique used in both cases will be non-probabilistic for convenience and also for quotas. The investigation will be conducted in the city of Curitiba, capital of Paraná, Brazil, as it reflects a consumption pattern aligned with the project proposal. Secondary data will also be used given its contribution as a complementary and comparative source that adds to the delimitation of the problem. As the project is still under development, the results are still preliminary and need to be matured before being presented. Although we can infer, based in a finished exploratory interview, the potential consumer and its characteristics.info:eu-repo/semantics/publishedVersio

Polyphenoloxidase activity of minimally processed "Jonagored" apples (Malus domestica)

The influence of three chemical dips using ascorbic acid (AA), citric acid (CA) and calcium chloride (CC) on the polyphenoloxidase (PPO) activity and on the total phenolic content of minimally processed (MP) apple (Malus domestica, cv. Jonagored) during cold storage was evaluated and a potential relationship with enzymatic browning was investigated. An ascorbic acid dip (42.6 mM) of 5 min duration was the most efficient chemical treatment in reducing the PPO activity of apple cubes. A 92% inhibition was achieved after 7 days of storage at 4C. All treatments were advantageous in comparison to the control in reducing color changes. Color changes, determined by absorbance at 420 nm (soluble pigments) and lightness (L) (insoluble pigments) of apple cubes treated with ascorbic acid were correlated with total phenolic content. No correlation was observed between PPO activity and tristimulus color parameters, browning index or total phenolic content of AA-treated apple cubes

Garden and food waste co-fermentation for biohydrogen and biomethane production in a two-step hyperthermophilic-mesophilic process

Co-fermentation of garden waste (GW) and food waste (FW) was assessed in a two-stage process coupling hyperthermophilic dark-fermentation and mesophilic anaerobic digestion (AD). In the first stage, biohydrogen production from individual substrates was tested at different volatile solids (VS) concentrations, using a pure culture of Caldicellulosiruptor saccharolyticus as inoculum. FW concentrations (in VS) above 2.9 g L-1 caused a lag phase of 5 days on biohydrogen production. No lag phase was observed for GW concentrations up to 25.6 g L-1. In the co-fermentation experiments, the highest hydrogen yield (46±1 L kg-1) was achieved for GW:FW 90:10% (w/w). In the second stage, a biomethane yield of 682±14 L kg-1 was obtained using the end-products of GW:FW 90:10% co-fermentation. The energy generation predictable from co-fermentation and AD of GW:FW 90:10% is 0.5 MJ kg-1 and 24.4 MJ kg-1, respectively, which represents an interesting alternative for valorisation of wastes produced locally in communities.This study was supported by the Portuguese Foundation for Science and Technology (FCT) under the scope of the strategic funding of UID/BIO/04469/2013 unit and COMPETE 2020 (POCI-01-0145-FEDER006684), Project SAICTPAC/0040/2015 (POCI-01-0145-FEDER016403) and BioTecNorte operation (NORTE-01-0145-FEDER-000004) funded by the European Regional Development Fund under the scope of Norte2020– Programa Operacional Regional do Norte. The authors also acknowledge the financial support of FCT and European Social Fund through the grant attributed to A.A. Abreu (SFRH/BPD/82000/2011). Research of A.J. Cavaleiro was supported by the European Research Council under the European Union’s Seventh Framework Programme (FP/2007-2013)/ERC Grant Agreement No 323009.info:eu-repo/semantics/publishedVersio

Analysis of Plasminogen Genetic Variants in Multiple Sclerosis Patients

Dessa Sadovnick, A.; Alcina, Antonio; Fedetz, María; Matesanz, F.; Vilariño-Güell, Carles; Dessa Sadovnick, A. et. al.Multiple sclerosis (MS) is a prevalent neurological disease of complex etiology. Here, we describe the characterization of a multi-incident MS family that nominated a rare missense variant (p.G420D) in plasminogen (PLG) as a putative genetic risk factor for MS. Genotyping of PLG p.G420D (rs139071351) in 2160 MS patients, and 886 controls from Canada, identified 10 additional probands, two sporadic patients and one control with the variant. Segregation in families harboring the rs139071351 variant, identified p.G420D in 26 out of 30 family members diagnosed with MS, 14 unaffected parents, and 12 out of 30 family members not diagnosed with disease. Despite considerably reduced penetrance, linkage analysis supports cosegregation of PLG p.G420D and disease. Genotyping of PLG p.G420D in 14446 patients, and 8797 controls from Canada, France, Spain, Germany, Belgium, and Austria failed to identify significant association with disease (P = 0.117), despite an overall higher prevalence in patients (OR = 1.32; 95% CI = 0.93–1.87). To assess whether additional rare variants have an effect on MS risk, we sequenced PLG in 293 probands, and genotyped all rare variants in cases and controls. This analysis identified nine rare missense variants, and although three of them were exclusively observed in MS patients, segregation does not support pathogenicity. PLG is a plausible biological candidate for MS owing to its involvement in immune system response, blood-brain barrier permeability, and myelin degradation. Moreover, components of its activation cascade have been shown to present increased activity or expression in MS patients compared to controls; further studies are needed to clarify whether PLG is involved in MS susceptibility.We also thank Généthon, L’Association Française contre les Myopathies (AFM), la Fondation pour l’Aide à la Recherche sur la Sclérose en Plaques (ARSEP), and the Biological Resources Centre (BRC) of The French Multiple Sclerosis Genetics Group (CRB-REFGENSEP). This research was undertaken thanks to funding from the Canada Research Chair [950-228408] and Canada Excellence Research Chair programs [214444], Canadian Institutes of Health Research [MOP-137051], Vancouver Coastal Health Research Institute, the Milan & Maureen Ilich Foundation [11-32095000], and the Vancouver Foundation [ADV14-1597]. Replication studies received funding from the program “Investissements d’avenir” ANR-10-IAIHU-06. Fondo de Investigación Sanitaria (FIS)-Instituto de Salud Carlos III (ISCIII)-Fondos Europeos de Desarrollo Regional (FEDER), Unión Europea [grant numbers P12/00555, PI13/01527, PI13/01466 and PI13/0879 to F.M., A.A. and G.I.] and Junta de Andalucía -FEDER [grant number CTS2704 to F.M.]. B.D. is a Clinical Investigator of the Research Foundation Flanders (FWO-Vlaanderen). A.G. and B.D. are supported by the Research Fund KU Leuven (OT/11/087 and CREA/14/023) and the Research Foundation Flanders (G073415N). A.L.T. reports personal fees from Biogen Idec, Chugai, Medimmune, Teva Innovation, and EMD Serono, and grants and personal fees from Genzyme Sanofi and Roche.Peer reviewe