Propuesta de indice de transparencia corporativa para un sector empresarial

La presente investigación pretende desarrollar un índice que mida el nivel de transparencia corporativa de un determinado sector empresarial o grupo de empresas que participan en el mercado peruano. Este estudio considera de suma importancia contar con mecanismos que permitan a las empresas transmitir cierto nivel de garantía respecto al nivel de transparencia corporativa con el que se muestran al público en general; así como la relevancia de definir un concepto de transparencia para determinar el alcance y la capacidad real que tendrá cualquier instrumento desarrollado para medir dicha variable. Para este estudio, la transparencia corporativa ha sido definida como la publicación de información oportuna y relevante para la evaluación de una organización (Lindstedt & Naurin, 2010). El Índice de Transparencia Corporativa Perú (ITC Perú) propuesto en el presente estudio está conformado por cuatro pilares: a) Gobierno Corporativo, b) Información Financiera, c) Accesibilidad a la Información y d) Percepción de Transparencia. Cada pilar está compuesto por dos factores y cada factor por siete variables, teniendo en total 96 variables. El puntaje final de cada sector empresarial o grupo de empresas evaluadas se obtendrá a partir de la suma del puntaje estandarizado de cada pilar. Los tres primeros pilares se recolectarán a partir de información pública y el cuarto pilar se recolectará a partir de una encuesta de percepción. El ITC Perú propuesto fue validado por expertos en metodología y lingüista, estadística y especialistas en transparencia corporativa. El ITC Perú se aplicó a siete empresas del sector Construcción Industrial del Perú. Los puntajes promedios de los pilares fueron: Gobierno Corporativo, 75.71%; Información Financiera, 77.14%; Accesibilidad a la Información, 95%; y Percepción de Transparencia Corporativa, 65.3%. La itinerancia de los resultados revela que las empresas evaluadas deberían preocuparse más acerca de la Transparencia Corporativa que proyectan a sus grupos de interés, especialmente en lo relacionado a la percepción de sus actividades.The present investigation aims to construct a composite index capable of measuring the level of corporate transparency of a specific economic sector or business group which participate within the peruvian market. This study considers the existence of mechanisms, whereby businesses may offer investors a certain degree of guarantees regarding the level of corporate transparency which they show to the general public within their organization, to be of outmost importance; as well as the definition of a concept of corporate transparency in order to allow the determination of the study’s reach and real capacity to measure transparency in general. For the present study, corporate transparency has been defined as the oportune and relevant disclosure of information, in order to evaluate a specific organization (Lindstedt & Naurin, 2010). The Corporate Transparency Index Perú (ITC Perú) proposed in the present study is composed by four pillars: a) Corporate Governance, b) Financial Information, c) Information Accessibility and d) Transparency Perception. Each pillar is in turn composed by two factors, and each factor by seven variables, resulting in a total of 96 variables. The final score for the evaluated economic sector or business group under evaluation is obtained from the aggregation of each pillar’s standarized final score. The first three pillars will be measured through publicly available information , and the fourth pillar will be measured through a corporate perception survey. The proposed index has been validated by experts in methodology and linguistics, as well as statistics and the subject at hand. The ITC Perú has been applied on seven firms in the industrial construction market in Perú. The average scores for each pillar were: Corporate Gobernance, 75.71%; Financial Information, 77.14%; Information Accessibility, 95%; and Transparency Perception, 65.3%. These results reveal a need for the evaluated firms to focus on the perception of transparency that they communicate to their stakeholders, specially in relation to their own activities.Tesi

Global distribution of alveolar and cystic echinococcosis

Alveolar echinococcosis (AE) and cystic echinococcosis (CE) are severe helminthic zoonoses. Echinococcus multilocularis (causative agent of AE) is widely distributed in the northern hemisphere where it is typically maintained in a wild animal cycle including canids as definitive hosts and rodents as intermediate hosts. The species Echinococcus granulosus, Echinococcus ortleppi, Echinococcus canadensis and Echinococcus intermedius are the causative agents of CE with a worldwide distribution and a highly variable human disease burden in the different endemic areas depending upon human behavioural risk factors, the diversity and ecology of animal host assemblages and the genetic diversity within Echinococcus species which differ in their zoonotic potential and pathogenicity. Both AE and CE are regarded as neglected zoonoses, with a higher overall burden of disease for CE due to its global distribution and high regional prevalence, but a higher pathogenicity and case fatality rate for AE, especially in Asia. Over the past two decades, numerous studies have addressed the epidemiology and distribution of these Echinococcus species worldwide, resulting in better-defined boundaries of the endemic areas. This chapter presents the global distribution of Echinococcus species and human AE and CE in maps and summarizes the global data on host assemblages, transmission, prevalence in animal definitive hosts, incidence in people and molecular epidemiology