Assessing the value of the information provision for enhancing the autonomy of mobility impaired users. Madrid pilot Site Study.

A City is the space where every person acquires the citizen condition, which demands access to multiple services and facilities, and develops social relations in a free and equal condition of options. A lack of accessibility limits independency and autonomy. Thus, the relationship between “sustainable development” and “accessibility for all” becomes clearer, and both goals reinforce each other. In this sense, information plays a key role in order to overcome existing barriers, specially for people who rarely use public transport, have impaired mobility, or make a particular journey for the first time. The impact and benefits is linked with public transport as a “facilitator” of mobility, and, in particular, for the aim of intermodality. The usefulness of information that should be provided (both the information itself and how is offered) to mobility impaired users (MI users) is discussed on this paper based on following of the ASK-IT project that has being carry out on Madrid. The work was done in close cooperation with representatives of all different types of MI user groups

Componentes que influem na execução de fraudes financeiras: percepção dos professionais contábeis

Financial fraud affects the accounting profession, deteriorating society’s confidence in it and public faith. This research seeks to identify components that influence the development of financial fraud by Public Accountants and determine what strategies contribute to its mitigation. The methodology is qualitative with a descriptive scope and deductive method, documentary research and interviews are used to obtain opinions from professionals related to the problem. The results identified that the most common components are opportunity, pressure, and rationality; in addition to the absence of social conscience, power and low work motivation. Finally, it is concluded that the strategies that help to mitigate fraud in organizations are located in the academic, professional and research environment. Therefore, professional ethics and control bodies should be strengthened and more projects on the subject should be promoted.Los fraudes financieros afectan la profesión contable deteriorando la confianza de la sociedad en la misma y la fe pública. Esta investigación busca identificar componentes que influyen en el desarrollo de fraudes financieros por parte de los contadores públicos y determinar qué estrategias contribuyen a su mitigación. La metodología es cualitativa con alcance descriptivo y método deductivo, se usó la investigación documental y la entrevista para obtener opiniones de profesionales relacionadas con la problemática. Los resultados permitieron identificar que los componentes más comunes son la oportunidad, la presión y la racionalidad; lo cual reafirma la teoría del triángulo del fraude. En términos de nuevos componentes se refleja la ausencia de conciencia social, el poder y la baja motivación laboral. Finalmente, se concluye que las estrategias que ayudan a mitigar los fraudes en las organizaciones se ubican en el entorno académico, profesional e investigativo. Por lo tanto, se debe fortalecer desde la academia, la ética profesional, la vigilancia activa de los organismos de control y la ejecución de proyectos frente al tema.As fraudes financeiras afetam a profissão contábil deteriorando a confiança da sociedade na mesma e na fé pública. Este trabalho investigativo busca identificar elementos que influem no desenvolvimento de fraudes financeiras de parte dos contadores públicos e determinar quais estratégias contribuem a sua redução. A metodologia é do tipo qualitativa com alcance descritivo e o método utilizado fui o dedutivo, usou-se a investigação documental e entrevista para obter opiniões de profissionais relacionados com o problema. Os resultados permitiram identificar que os elementos mais comuns são a oportunidade, a pressão e a racionalidade; que reafirma a teoria do triângulo da fraude. Em términos de novos elementos reflete-se a ausência de consciência social, o poder e pouca motivação para o trabalho. Finalmente, conclui-se que as estratégias que ajudam a reduzir as fraudes nas organizações localizam-se no entorno acadêmico, professional e investigativo. Por conseguinte, deve-se fortalecer a formação acadêmica, a ética profissional, a vigilância ativa dos organismos de controle e a execução de projetos sobre o tema

Riscos fiscais, criminais e financeiros em contadores públicos e empresas para o desenvolvimento de contabilidade criativa

Creative accounting is theoretically known as the process of manipulatingaccounting and financial information for the benefit of managers, in order to reflect an unrealimage of the company. Based on this, the objective of the study is to analyze the tax, criminaland financial risks of public accountants and companies for developing creative accounting.The research methodology has a qualitative approach with a descriptive scope and deductivemethod, the techniques for data collection were documentary reviews and interviews withresearchers. The results of the research made it possible to show that there are differentexposures to risk due to the multiple fields in which tax, financial and legal practices can bepenalized for practicing creative accounting. It is concluded that it is necessary to implementmore corrective measures from the academic, professional and investigative perspective inorder to avoid the development of these unethical practices in the exercise of the accountingprofession.La contabilidad creativa teóricamente se conoce como el proceso de manipulación de la información contable y financiera en beneficio de los directivos, con el fin de reflejar una imagen irreal de la empresa. A partir de ello, el objetivo del estudio se ubica en analizar los riesgos tributarios, penales y financieros de los contadores públicos y de las empresas por desarrollar una contabilidad creativa. La metodología de la investigación tiene un enfoque cualitativo con un alcance descriptivo y método deductivo, las técnicas para la recolección de datos fueron revisiones documentales y entrevistas realizadas a investigadores. Los resultados de la investigación permitieron evidenciar que existen diferentes exposiciones al riesgo debido a los múltiples campos en que se pueden penalizar las prácticas tributarias, financieras y legales por practicar la contabilidad creativa. Se concluye que es necesario implementar más correctivos desde la perspectiva académica, profesional e investigativa con el fin de evitar el desarrollo de estas prácticas anti éticas en el ejercicio de la profesión contable. contabilidade criativa é teoricamente conhecida como o processo de manipulaçãodas informações contábeis e financeiras em benefício dos gestores, a fim de refletir umaimagem irreal da empresa. Com base nisso, o objetivo do estudo é analisar os riscostributários, criminais e financeiros dos contadores públicos e das empresas para odesenvolvimento da contabilidade criativa. A metodologia da pesquisa possui abordagemqualitativa com escopo descritivo e método dedutivo, as técnicas de coleta de dados foram arevisão documental e a entrevista com pesquisadores. Os resultados da pesquisa permitiramevidenciar que existem diferentes exposições ao risco devido aos múltiplos campos em queas práticas tributárias, financeiras e jurídicas podem ser penalizadas pela prática dacontabilidade criativa. Conclui-se que é necessário implementar mais medidas corretivas do ponto de vista acadêmico, profissional e investigativo, a fim de evitar o desenvolvimentodessas práticas antiéticas no exercício da profissão contábil

An iridium oxide nanoparticle and polythionine thin film based platform for sensitive Leishmania DNA detection

An impedimetric label-free genosensor for high sensitive DNA detection is developed. This system is based on a screen-printed carbon electrode modified with the thionine layer and iridium oxide nanoparticles (IrO₂ NP/). An aminated oligonucleotide probe is immobilized on the IrO₂ NP/polythionine modified electrode and ethanolamine was used as a blocking agent. Different diluted PCR amplified DNA samples have been detected. The selectivity and reproducibility of this system are studied and the system was highly reproducible with RSD ≈ 15% and sensitive enough while using 2% of ethanolamine during the blocking step employed for genosensor preparation

Application of Pet and Spect in Brain Stem Gliomas

Los tumores cerebrales representan del 85 al 90 % de todos los tumores primarios del SNC. El glioma de tallo cerebral se refiere a cualquier tumor de origen glial localizado en el tronco encefálico, ya sea en el mesencéfalo, el puente o el bulbo raquídeo y pueden ser tanto focales o difusos.Los síntomas y signos clínicos se relacionan estrechamente con la ubicación del tumor siendo las alteraciones visuales, disfunción de nervios craneales, debilidad en las extremidades y trastornos de la marcha los principales síntomas en la mayoría de los casos. Para el diagnóstico, las técnicas de neuroimagen han avanzado significativamente, permitiendo una mejor comprensión de las lesiones en el tallo cerebral, su ubicación, extensión y relaciones anatómicas. Dentro de la alta gama de opciones, la tomografía por emisión de positrones (PET) y la tomografía computarizada de emisión de fotón único (SPECT) en la evaluación de gliomas de tallo cerebral ofrecen ventajas pero a la vez limitaciones únicas en la caracterización de estos tumores. El objetivo del presente artículo es realizar una revisión bibliográfica de la literatura disponibles para reconocer la aplicación del PET y SPET en los gliomas de tallo cerebral.Brain tumors account for 85 to 90% of all primary CNS tumors. Brainstem glioma refers to any tumor of glial origin located in the brainstem, whether in the midbrain, pons or medulla oblongata and can be either focal or diffuse. Clinical symptoms and signs are closely related to the location. of the tumor, with visual alterations, cranial nerve dysfunction, weakness in the extremities and gait disorders being the main symptoms in most cases. For diagnosis, neuroimaging techniques have advanced significantly, allowing a better understanding of lesions in the brain stem, their location, extent and anatomical relationships. Within the high range of options, positron emission tomography (PET) and single photon emission computed tomography (SPECT) in the evaluation of brain stem gliomas offer advantages but at the same time unique limitations in the characterization of these tumors. The objective of this article is to carry out a bibliographic review of the available literature to recognize the application of PET and SPET in brain stem gliomas

Effect of hydroxypropylmethylcellulose and chitosan coatings with and without bergamot essential oil on quality and safety of cold-stored grapes

[EN] Biodegradable coatings based on hydroxypropylmethylcellulose (HPMC) or chitosan (CH) with and without bergamot essential oil were applied to table grapes, cv. Muscatel, in order to find environmentally friendly, healthy treatments with which to better preserve fresh fruit quality and safety during postharvest cold storage. Physicochemical properties (weight loss, °Brix, total phenols, antioxidant activity, colour and texture), respiration rates and microbial counts of samples were determined throughout cold storage. The coatings had a significant effect on the development of quality variables, with the additional effect of essential oil addition as a function of the polysaccharide matrix being especially notable. Although incorporation of essential oil resulted in smaller weight losses and a greater antimicrobial effect, it also led to browner samples when using CH. Chitosan coatings containing bergamot oil were more effective than pure CH and HPMC coatings at inhibiting respiration rates. All the coatings improved the mechanical resistance of the samples at the end of storage. The most recommended coating for Muscatel table grapes is CH containing bergamot oil since, despite only contributing slightly to the sample colour, this showed the highest antimicrobial activity and the greatest control of respiration rates with a reasonably good control of water loss during storage. © 2010 Elsevier B.V.The authors acknowledge the financial support provided by Ministerio de Educacion y Ciencia (Project AGL2007-65503).Sánchez González, L.; Pastor Navarro, C.; Vargas, M.; Chiralt, A.; González Martínez, MC.; Cháfer Nácher, MT. (2011). Effect of hydroxypropylmethylcellulose and chitosan coatings with and without bergamot essential oil on quality and safety of cold-stored grapes. Postharvest Biology and Technology. 60(1):57-63. https://doi.org/10.1016/j.postharvbio.2010.11.004S576360

Biopsychosocial factors related to the length of hospital stay in older people

This study aimed to know what variables influence increased length of hospital stay. A descriptive, cross-sectional study was conducted through an integrated geriatric assessment of 81 people over 65 years of age, admitted to a tertiary acute care hospital. Data were collected through the Pfeiffer Scale, Barthel Index, Goldberg Questionnaire, Family APGAR and Gijón Scale. The length of hospital stay increased in people over 80 years, people living alone or in a retirement home, patients with great physical dependence and those with a risk or problem of social exclusion. The most influential variable for longer hospitalization was cognitive impairment (pEste estudio tuvo como objetivo conocer qué variables influyen en el aumento de la duración de la estancia hospitalaria. Se trata de un estudio descriptivo transversal en el que se realizó una Valoración Geriátrica Integral a 81 personas mayores de 65 años de edad que ingresaron en un hospital de agudos de tercer nivel. Para ello, los datos fueron recogidos por medio de la Escala de Pfeiffer, el Índice de Barthel, el Cuestionario de Goldberg, el APGAR familiar y la Escala de Gijón. Se observó un aumento de la duración de la estancia hospitalaria entre los mayores de 80 años, las personas que vivían solas o en una residencia geriátrica, los pacientes que presentaban gran dependencia física y también, entre quienes tenían un riesgo o problema de exclusión social. La variable que más influyó en la mayor duración de la hospitalización fue el deterioro cognitivo (pEste estudo teve como objetivo conhecer quais as variáveis que influenciam o aumento do tempo de internação hospitalar. Trata-se de estudo descritivo e transversal, conduzido mediante ampla avaliação geriátrica de 81 pessoas com mais de 65 anos, internadas em hospital terciário de cuidados agudos. Os dados foram coletados através da Escala Pfeiffer, Índice de Barthel, Questionário de Goldberg, Apgar da Família e Escala de Gijón. Observou-se aumento no tempo de internação entre pessoas com mais de 80 anos, pessoas que vivem sozinhas ou em lar de idosos, pacientes que tinham grande dependência física, e entre aqueles com algum risco ou problema de exclusão social. A variável mais influente, para a maior duração da hospitalização, foi a deterioração cognitiva (p<0,05), em comparaç��o à maior colaboração do paciente sem essa condição ou ao seu desejo de superar a fase aguda da patologia que levou à internação hospitalar

PPAR-γ Gene Expression in Human Adipose Tissue Is Associated with Weight Loss After Sleeve Gastrectomy

[EN] Background The peroxisome proliferator-activated receptor (PPAR)-γ plays a key role in adipose tissue differentiation and fat metabolism. However, it is unclear which factors may regulate its expression and whether obese patients have changes in adipose tissue expression of PPAR-γor potential regulators such as miR-27. Thus, our aims were to analyze PPAR-γ and miR-27 expression in adipose tissue of obese patients, and to correlate their levels with clinical variables. Subjects and Methods. We included 43 morbidly obese subjects who underwent sleeve gastrectomy (31 of them completed 1-year follow-up) and 19 non-obese subjects. mRNA expression of PPAR-γ1 and PPAR-γ2, miR-27a, and miR-27b was measured by qPCR in visceral and subcutaneous adipose tissue. Clinical variables and serum adipokine and hormone levels were correlated with PPAR-γ and miR-27 expression. In addition, a systematic review of the literature regarding PPAR-γ expression in adipose tissue of obese patients was performed. Results We found no differences in the expression of PPAR-γ and miR-27 in adipose tissue of obese patients vs. controls. The literature review revealed discrepant results regarding PPAR-γ expression in adipose tissue of obese patients. Of note, we described a significant negative correlation between pre-operative PPAR-γ1 expression in adipose tissue of obese patients and post-operative weight loss, potentially linked with insulin resistance markers. Conclusion PPAR-γ1 expression in adipose tissue is associated with weight loss after sleeve gastrectomy and may be used as a biomarker for response to surgery.Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature. This work was funded by the following grants to M.M.: ISCIII and FEDER, PI10/01692, PI16/01548, RD16/0017/0023, and I3SNS-INT12/049, L.H.C.: Junta de Castilla y León GRS 681/A/11, J.-L. T.: GRS 1587/A/17 and GRS1356/A/16, G.S.: ERC 260464, EFSD 2030, MICINNSAF2013-43506-R, and Comunidad de Madrid S2010/BMD-2326. G.S. is an investigator of the Ramón y Cajal Program.Publicación en abierto financiada por el Consorcio de Bibliotecas Universitarias de Castilla y León (BUCLE), con cargo al Programa Operativo 2014ES16RFOP009 FEDER 2014-2020 DE CASTILLA Y LEÓN, Actuación:20007-CL - Apoyo Consorcio BUCL

PPAR-γ Gene Expression in Human Adipose Tissue Is Associated with Weight Loss After Sleeve Gastrectomy

Background: The peroxisome proliferator-activated receptor (PPAR)-γ plays a key role in adipose tissue differentiation and fat metabolism. However, it is unclear which factors may regulate its expression and whether obese patients have changes in adipose tissue expression of PPAR-γor potential regulators such as miR-27. Thus, our aims were to analyze PPAR-γ and miR-27 expression in adipose tissue of obese patients, and to correlate their levels with clinical variables. Subjects and methods: We included 43 morbidly obese subjects who underwent sleeve gastrectomy (31 of them completed 1-year follow-up) and 19 non-obese subjects. mRNA expression of PPAR-γ1 and PPAR-γ2, miR-27a, and miR-27b was measured by qPCR in visceral and subcutaneous adipose tissue. Clinical variables and serum adipokine and hormone levels were correlated with PPAR-γ and miR-27 expression. In addition, a systematic review of the literature regarding PPAR-γ expression in adipose tissue of obese patients was performed. Results: We found no differences in the expression of PPAR-γ and miR-27 in adipose tissue of obese patients vs. controls. The literature review revealed discrepant results regarding PPAR-γ expression in adipose tissue of obese patients. Of note, we described a significant negative correlation between pre-operative PPAR-γ1 expression in adipose tissue of obese patients and post-operative weight loss, potentially linked with insulin resistance markers. Conclusion: PPAR-γ1 expression in adipose tissue is associated with weight loss after sleeve gastrectomy and may be used as a biomarker for response to surgeryThis work was funded by the following grants to M.M.: ISCIII and FEDER, PI10/01692, PI16/01548, RD16/0017/0023, and I3SNS-INT12/049, L.H.C.: Junta de Castilla y León GRS 681/A/11, J.-L. T.: GRS 1587/A/17 and GRS1356/A/16, G.S.: ERC 260464, EFSD 2030, MICINNSAF2013-43506-R, and Comunidad de Madrid S2010/BMD-2326. G.S. is an investigator of the Ramón y Cajal Program. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. ISCIII,PI10/01692,Miguel Marcos,PI16/01548,Miguel Marcos,Gerencia regional de salud,junta de castilla y león,GRS 681/A/11,Lourdes Hernández-Cosido,J.-L. T,Lourdes Hernández-Cosido,Gerencia Regional de Salud,Junta de Castilla y León,GRS 1587/A/17,Jorge-Luis Torres,GRS1356/A/16,Jorge-Luis Torre

Tratamiento con fludrocortisona en una paciente con cerebro perdedor de sal asociado a meningitis por criptococosis

Introducción: el cerebro perdedor de sal (CPS) es un síndrome de etiología confusa, responsable de un trastorno hidroelectrolítico de hiponatremia hipovolémica significativa, descrito en pacientes con afección del sistema nervioso central (SNC) por traumas o infecciones. Objetivo: describir el caso de una paciente con CPS de presentación atípica, quien requirió fludrocortisona como opción novedosa en su tratamiento. Presentación del caso: mujer de 65 años que ingresó a urgencias por alteración en estado de conciencia, hiponatremia severa y signos vitales estables. No cursó con diarrea, emesis o fiebre. Se sospechó de síndrome de secreción inadecuada de hormona antidiurética (SIADH) y se manejó con restricción hídrica que empeoró la hiponatremia. Tras identificar hemoconcentración y poliuria se orientó el diagnóstico a CPS, lo que dirigió a tratamiento con solución hipertónica complementado con fludrocortisona, esencial para alcanzar niveles de seguridad. Finalmente, se realizó una punción lumbar que confirmó meningitis por criptococosis como origen del síndrome. Discusión y conclusión: el CPS tiene una presentación inusual y este caso demuestra que el tratamiento con fludrocortisona es útil para casos refractarios de origen infeccioso