Conocimiento y efecto de la normativa Internacional relativa a la deteccion de fraudes en el trabajo de auditoria externa

59 p.El reconocimiento y análisis de la aplicabilidad de las normas internacionales de auditoria (NIAs) en un contexto chileno es la razón de ser de este trabajo de investigación. Conocer cual es la realidad chilena ante la carencia de una norma especifica referente a la detección de fraudes en la normativa nacional ha llevado a la autora a estudiar el efecto de las normas internacionales de auditoria sobre los procedimientos de auditoria externa a los estados financieros en nuestro País. Este trabajo de investigación se fundamenta principalmente en el estudio de dos grupos; por una parte tenemos estudiantes de ultimo nivel educacional de auditoria y por la otra a auditores con experiencia en el trabajo de auditoria externa. Luego de revisar la escasa literatura existente referente al tema en cuestión se procede a diseñar un instrumento para medir las variables que afectan la detección de fraudes. El instrumento original use las variables o afirmaciones contenidas en la norma internacional de auditoria relativa a la detección de fraudes y que consistía en 89 afirmaciones. Tras estudiar las variables queda en clara evidencia que la teoría existente carece de significancia estadística, lo cual hace que este estudio proponga un nuevo modelo para detectar fraudes en el trabajo de auditoria externa. El análisis estadístico se basa en 30 variables finales relacionadas a la detección de fraudes. ANOVAs y análisis exploratorio es realizado en este trabajo de investigación con las variables finales. Finalmente se presenta el nuevo modelo obtenido tras el análisis de datos el cual presenta un 95% de significancia estadística. Este nuevo modelo presenta los factores que se debieran considerar al momento de determinar los procedimientos para detectar fraudes en un auditoria de estados financieros. Las variables que considera este nuevo modelo están agrupadas en los siguientes tres factores relacionados a la funcion de auditoria: -Variables relacionadas a las "Limitaciones al Auditor". -Variables relacionadas a los "Estados Financieros" del cliente. -Variables relacionadas a la "Administración Estrategica" del compromiso de auditoria

Compartiendo saberes de educación y humanidades

Los capítulos referentes a este libro tratan diversos temas tales como: 1) la construcción de los estudiantes de la licenciatura en químico farmacéutico biólogo el juicio valorativo y personaI deI significado en su desarroIIo profesionaI desde eI punto de vista axiológico, 2) se realiza un estudio en el Plantel Cuauhtémoc con Ia finaIidad de orientar a Ia comunidad estudiantiI aI tratamiento deI probIema de los residuos sólidos desde su etapa de diagnóstico hasta una propuesta de solución de la problemática, 3) se analiza como a nivel básico se construye el conocimiento y la participación del género en los estudiantes, en donde se observa que el papel del docente es un promotor importante, 4) es un tema que actualmente está causando mucho interés tanto en la educación como el la población en general, las redes sociales que actuaImente ese consideran un medio de comunicación con mucha influencia dentro de la sociedad, 5) se adentra al campo de la psicología y la tanatología ante los recursos resilientes que presentan las familias ante la muerte de un hijo, 6) es una investigación dedicada a identificar Ias diferentes percepciones que tienen las mujeres y los hombres en relación a la felicidad y la desdicha dentro del matrimonio, 7) es un análisis Transgeneracional para aportar las referencias familiares que permiten la permanencia del abuso sexual infantil en tres generaciones, de las cuales en la última generación se rompe ese secreto avallazador al romper el silencio, 8) es un ensayo acerca del juego terapéutico desde el punto de vista psicoanalítico, en el que se advierte ese juego en el que entra el paciente con el psicoanalista, 9) la metodología de la observación para la integración de la pericial en psicología, en donde se denotan desde la parte jurídica como se fundamente esta pericial y fortalece el logro del dictamen para tener un buen dictamen, 10) es una propuesta de construcción y validez del instrumento BP-22 Bienestar Psicológico en el ámbito de la educación superior, 11) se identifica a Ios procesos eIectoraIes como complicados, de tal manera que abre un panorama al marketing de los partidos políticos para conducir la voluntad ciudadana, y además ayuda al posicionamiento de los partidos, 12) aporta una base sobre Ios procesos identificatorios en eI movimiento estudiantiI de Ia UNAM deI año de I999, pIanteándoIo desde dos ejes de análisis: las identidades universitarias y el apartado del texto, que permiten configurar eI movimiento estudiantiI como un acontecimiento capaz de generar articulaciones nuevas de solidaridad. AI finaI deI Iibro se encuentran Ias síntesis curricuIares de cada uno de los autores, que aportaron sus investigaciones para la integración y generación de nuevos aportes científicos.Como su nombre lo indica COMPARTIENDO SABERES DE EDUCACIÓN Y HUMANIDADES, es un Iibro que denota eI deseo de integrar conocimiento para la comunidad estudiantil, llevarlos al interés de la investigación a través de la participación de los investigadores de diferentes áreas como: la educación, las ciencias sociales y las humanidades. Que les permite tener no solo un espacio en la difusión de los avances de sus estudios, sino que además permite el generar el interés de quién lo lee en diferentes formas de investigación, se encuentran estudios tanto cualitativos como cuantitativos, desde descriptivos hasta un nivel de intervención en la práctica de estas áreas.Universidad Autónoma del Estado de méxic

COVID-19 symptoms at hospital admission vary with age and sex: results from the ISARIC prospective multinational observational study

Background: The ISARIC prospective multinational observational study is the largest cohort of hospitalized patients with COVID-19. We present relationships of age, sex, and nationality to presenting symptoms. Methods: International, prospective observational study of 60 109 hospitalized symptomatic patients with laboratory-confirmed COVID-19 recruited from 43 countries between 30 January and 3 August 2020. Logistic regression was performed to evaluate relationships of age and sex to published COVID-19 case definitions and the most commonly reported symptoms. Results: ‘Typical’ symptoms of fever (69%), cough (68%) and shortness of breath (66%) were the most commonly reported. 92% of patients experienced at least one of these. Prevalence of typical symptoms was greatest in 30- to 60-year-olds (respectively 80, 79, 69%; at least one 95%). They were reported less frequently in children (≤ 18 years: 69, 48, 23; 85%), older adults (≥ 70 years: 61, 62, 65; 90%), and women (66, 66, 64; 90%; vs. men 71, 70, 67; 93%, each P < 0.001). The most common atypical presentations under 60 years of age were nausea and vomiting and abdominal pain, and over 60 years was confusion. Regression models showed significant differences in symptoms with sex, age and country. Interpretation: This international collaboration has allowed us to report reliable symptom data from the largest cohort of patients admitted to hospital with COVID-19. Adults over 60 and children admitted to hospital with COVID-19 are less likely to present with typical symptoms. Nausea and vomiting are common atypical presentations under 30 years. Confusion is a frequent atypical presentation of COVID-19 in adults over 60 years. Women are less likely to experience typical symptoms than men

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Retrospective evaluation of whole exome and genome mutation calls in 746 cancer samples

Funder: NCI U24CA211006Abstract: The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that ~80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAF < 15%) and clonal heterogeneity contribute up to 68% of private WGS mutations and 71% of private WES mutations. We observe that ~30% of private WGS mutations trace to mutations identified by a single variant caller in WES consensus efforts. WGS captures both ~50% more variation in exonic regions and un-observed mutations in loci with variable GC-content. Together, our analysis highlights technological divergences between two reproducible somatic variant detection efforts

Sex differences in oncogenic mutational processes

Funder: Canadian Network for Research and Innovation in Machining Technology, Natural Sciences and Engineering Research Council of Canada (NSERC Canadian Network for Research and Innovation in Machining Technology); doi: https://doi.org/10.13039/501100002790Funder: Genome Canada (Génome Canada); doi: https://doi.org/10.13039/100008762Funder: Canada Foundation for Innovation (Fondation canadienne pour l'innovation); doi: https://doi.org/10.13039/501100000196Funder: Terry Fox Research Institute (Institut de Recherche Terry Fox); doi: https://doi.org/10.13039/501100004376Abstract: Sex differences have been observed in multiple facets of cancer epidemiology, treatment and biology, and in most cancers outside the sex organs. Efforts to link these clinical differences to specific molecular features have focused on somatic mutations within the coding regions of the genome. Here we report a pan-cancer analysis of sex differences in whole genomes of 1983 tumours of 28 subtypes as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium. We both confirm the results of exome studies, and also uncover previously undescribed sex differences. These include sex-biases in coding and non-coding cancer drivers, mutation prevalence and strikingly, in mutational signatures related to underlying mutational processes. These results underline the pervasiveness of molecular sex differences and strengthen the call for increased consideration of sex in molecular cancer research

Retrospective evaluation of whole exome and genome mutation calls in 746 cancer samples

The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that ~80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAF < 15%) and clonal heterogeneity contribute up to 68% of private WGS mutations and 71% of private WES mutations. We observe that ~30% of private WGS mutations trace to mutations identified by a single variant caller in WES consensus efforts. WGS captures both ~50% more variation in exonic regions and un-observed mutations in loci with variable GC-content. Together, our analysis highlights technological divergences between two reproducible somatic variant detection efforts.The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that -80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAFPeer reviewe

Sex differences in oncogenic mutational processes

Sex differences have been observed in multiple facets of cancer epidemiology, treatment and biology, and in most cancers outside the sex organs. Efforts to link these clinical differences to specific molecular features have focused on somatic mutations within the coding regions of the genome. Here we report a pan-cancer analysis of sex differences in whole genomes of 1983 tumours of 28 subtypes as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium. We both confirm the results of exome studies, and also uncover previously undescribed sex differences. These include sex-biases in coding and non-coding cancer drivers, mutation prevalence and strikingly, in mutational signatures related to underlying mutational processes. These results underline the pervasiveness of molecular sex differences and strengthen the call for increased consideration of sex in molecular cancer research.Sex differences have been observed in multiple facets of cancer epidemiology, treatment and biology, and in most cancers outside the sex organs. Efforts to link these clinical differences to specific molecular features have focused on somatic mutations within the coding regions of the genome. Here we report a pan-cancer analysis of sex differences in whole genomes of 1983 tumours of 28 subtypes as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium. We both confirm the results of exome studies, and also uncover previously undescribed sex differences. These include sex-biases in coding and non-coding cancer drivers, mutation prevalence and strikingly, in mutational signatures related to underlying mutational processes. These results underline the pervasiveness of molecular sex differences and strengthen the call for increased consideration of sex in molecular cancer research.Peer reviewe

Retrospective evaluation of whole exome and genome mutation calls in 746 cancer samples

Funder: NCI U24CA211006Abstract: The Cancer Genome Atlas (TCGA) and International Cancer Genome Consortium (ICGC) curated consensus somatic mutation calls using whole exome sequencing (WES) and whole genome sequencing (WGS), respectively. Here, as part of the ICGC/TCGA Pan-Cancer Analysis of Whole Genomes (PCAWG) Consortium, which aggregated whole genome sequencing data from 2,658 cancers across 38 tumour types, we compare WES and WGS side-by-side from 746 TCGA samples, finding that ~80% of mutations overlap in covered exonic regions. We estimate that low variant allele fraction (VAF < 15%) and clonal heterogeneity contribute up to 68% of private WGS mutations and 71% of private WES mutations. We observe that ~30% of private WGS mutations trace to mutations identified by a single variant caller in WES consensus efforts. WGS captures both ~50% more variation in exonic regions and un-observed mutations in loci with variable GC-content. Together, our analysis highlights technological divergences between two reproducible somatic variant detection efforts