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

“Scelte per il futuro” terzo incontro mondiale sui paesaggi terrazzati: Italia, 6-15 ottobre 2016

Il Terzo Incontro Mondiale è stato preparato per diversi anni dalla Sezione italiana dell’ITLA con il supporto del Comitato internazionale. Sono stati selezionati e visitati i luoghi che avrebbero ospitato i diversi incontri tematiche, individuate le persone e le organizzazioni di riferimento locale che in seguito sarebbero state documentate in brevi videoclip. I protagonisti locali (amministrazioni locali, associazioni culturali, sezioni del Club Alpino Italiano, presidi Slowfood, produttori di vino e cooperative …) hanno preparato con grande impegno le loro visite sul luogo organizzate per presentare al meglio sia la situazione attuale che i loro progetti di futuro. Il comitato organizzativo ha dato a ciascun sito uno tema specifico che sarebbe stato sviluppato durante il viaggio di studio. In ogni sito i partecipanti hanno presentato la loro esperienza sull’argomento specifico condividendola con gli attori locali. Questa tipologia organizzativa ha permesso il coinvolgimento attivo dei partecipanti e ha favorito la preparazione di un contributo concreto al dialogo e alla ricerca di opzioni future per i paesaggi terrazzati

Pottery from the Underwater Site of Mala Jana near Glavotok on the Island of Krk

Brojno novovjekovno glazirano keramičko posuđe otkriveno je tijekom 1972. i 1973. godine na hidroarheološkom lokalitetu Mala Jana u blizini Glavotoka na otoku Krku, a ukupno 31 predmet inventiran je unutar ranonovovjekovne zbirke Pomorskog i povijesnog muzeja Hrvatskog primorja Rijeka. Osim toga, u izložbenom prostoru Frankopanskog kaštela u Krku izložen je još 21 predmet koji je izronjen godinu dana kasnije te predan Krčkoj nadbiskupiji. Iako su pojedini predmeti već bili objavljivani, nikada nisu obrađeni kao cjeloviti teret te se stoga u ovom radu analizira sveukupni korpus nalaza s lokaliteta Mala Jana, pri čemu se spomenuta građa može datirati na kraj 16. ili na početak 17. stoljeća. U radu se dodatno razmatraju potencijalne trgovačke rute kojima se takav materijal mogao transportirati.Abundance of postmedieval glazed pottery was discovered in 1972 and 1973 at the underwater site of Mala Jana in the vicinity of Glavotok on the island of Krk. Total of 31 objects were inventoried in the Early Modern Period Collection of the Maritime and History Museum of the Croatian Littoral. Furthermore another 21 objects from the same site were recovered a year later and given to the Diocese of Krk. Presently they are on display in the exhibition room of the Frankopan citadel in Krk. Although certain finds have already been published individually, they have never been analyzed as a complete cargo, so this article offers the analysis of the entire assemblage of finds from the site of Mala Jana, dating the mentioned artifacts to the late 16th or early 17th century. The paper also analyzes potential trade routes possibly used for transport of such material

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

The number of tree species on Earth

One of the most fundamental questions in ecology is how many species inhabit the Earth. However, due to massive logistical and financial challenges and taxonomic difficulties connected to the species concept definition, the global numbers of species, including those of important and well-studied life forms such as trees, still remain largely unknown. Here, based on global groundsourced data, we estimate the total tree species richness at global, continental, and biome levels. Our results indicate that there are 73,000 tree species globally, among which ∼9,000 tree species are yet to be discovered. Roughly 40% of undiscovered tree species are in South America. Moreover, almost one-third of all tree species to be discovered may be rare, with very low populations and limited spatial distribution (likely in remote tropical lowlands and mountains). These findings highlight the vulnerability of global forest biodiversity to anthropogenic changes in land use and climate, which disproportionately threaten rare species and thus, global tree richness

The number of tree species on Earth.

One of the most fundamental questions in ecology is how many species inhabit the Earth. However, due to massive logistical and financial challenges and taxonomic difficulties connected to the species concept definition, the global numbers of species, including those of important and well-studied life forms such as trees, still remain largely unknown. Here, based on global ground-sourced data, we estimate the total tree species richness at global, continental, and biome levels. Our results indicate that there are ∼73,000 tree species globally, among which ∼9,000 tree species are yet to be discovered. Roughly 40% of undiscovered tree species are in South America. Moreover, almost one-third of all tree species to be discovered may be rare, with very low populations and limited spatial distribution (likely in remote tropical lowlands and mountains). These findings highlight the vulnerability of global forest biodiversity to anthropogenic changes in land use and climate, which disproportionately threaten rare species and thus, global tree richness

The number of tree species on Earth.

One of the most fundamental questions in ecology is how many species inhabit the Earth. However, due to massive logistical and financial challenges and taxonomic difficulties connected to the species concept definition, the global numbers of species, including those of important and well-studied life forms such as trees, still remain largely unknown. Here, based on global ground-sourced data, we estimate the total tree species richness at global, continental, and biome levels. Our results indicate that there are ∼73,000 tree species globally, among which ∼9,000 tree species are yet to be discovered. Roughly 40% of undiscovered tree species are in South America. Moreover, almost one-third of all tree species to be discovered may be rare, with very low populations and limited spatial distribution (likely in remote tropical lowlands and mountains). These findings highlight the vulnerability of global forest biodiversity to anthropogenic changes in land use and climate, which disproportionately threaten rare species and thus, global tree richness

Evenness mediates the global relationship between forest productivity and richness

1. Biodiversity is an important component of natural ecosystems, with higher species richness often correlating with an increase in ecosystem productivity. Yet, this relationship varies substantially across environments, typically becoming less pronounced at high levels of species richness. However, species richness alone cannot reflect all important properties of a community, including community evenness, which may mediate the relationship between biodiversity and productivity. If the evenness of a community correlates negatively with richness across forests globally, then a greater number of species may not always increase overall diversity and productivity of the system. Theoretical work and local empirical studies have shown that the effect of evenness on ecosystem functioning may be especially strong at high richness levels, yet the consistency of this remains untested at a global scale. 2. Here, we used a dataset of forests from across the globe, which includes composition, biomass accumulation and net primary productivity, to explore whether productivity correlates with community evenness and richness in a way that evenness appears to buffer the effect of richness. Specifically, we evaluated whether low levels of evenness in speciose communities correlate with the attenuation of the richness–productivity relationship. 3. We found that tree species richness and evenness are negatively correlated across forests globally, with highly speciose forests typically comprising a few dominant and many rare species. Furthermore, we found that the correlation between diversity and productivity changes with evenness: at low richness, uneven communities are more productive, while at high richness, even communities are more productive. 4. Synthesis. Collectively, these results demonstrate that evenness is an integral component of the relationship between biodiversity and productivity, and that the attenuating effect of richness on forest productivity might be partly explained by low evenness in speciose communities. Productivity generally increases with species richness, until reduced evenness limits the overall increases in community diversity. Our research suggests that evenness is a fundamental component of biodiversity–ecosystem function relationships, and is of critical importance for guiding conservation and sustainable ecosystem management decisions

Evenness mediates the global relationship between forest productivity and richness

1. Biodiversity is an important component of natural ecosystems, with higher species richness often correlating with an increase in ecosystem productivity. Yet, this relationship varies substantially across environments, typically becoming less pronounced at high levels of species richness. However, species richness alone cannot reflect all important properties of a community, including community evenness, which may mediate the relationship between biodiversity and productivity. If the evenness of a community correlates negatively with richness across forests globally, then a greater number of species may not always increase overall diversity and productivity of the system. Theoretical work and local empirical studies have shown that the effect of evenness on ecosystem functioning may be especially strong at high richness levels, yet the consistency of this remains untested at a global scale. 2. Here, we used a dataset of forests from across the globe, which includes composition, biomass accumulation and net primary productivity, to explore whether productivity correlates with community evenness and richness in a way that evenness appears to buffer the effect of richness. Specifically, we evaluated whether low levels of evenness in speciose communities correlate with the attenuation of the richness–productivity relationship. 3. We found that tree species richness and evenness are negatively correlated across forests globally, with highly speciose forests typically comprising a few dominant and many rare species. Furthermore, we found that the correlation between diversity and productivity changes with evenness: at low richness, uneven communities are more productive, while at high richness, even communities are more productive. 4. Synthesis. Collectively, these results demonstrate that evenness is an integral component of the relationship between biodiversity and productivity, and that the attenuating effect of richness on forest productivity might be partly explained by low evenness in speciose communities. Productivity generally increases with species richness, until reduced evenness limits the overall increases in community diversity. Our research suggests that evenness is a fundamental component of biodiversity–ecosystem function relationships, and is of critical importance for guiding conservation and sustainable ecosystem management decisions