Prevención del lavado de dinero proveniente de actividades ilícitas : nuevas normativas, la misma problemática profesional

Los autores presentan aspectos relacionados con las normas inherentes a la responsabilidad profesional en relación a la regularización de activos provenientes de actividades ilícitas, enfatizando las sancionadas en el año 2005. Analizan doctrina y jurisprudencia vinculada, que los lleva a concluir que se está ante una problemática no del todo consolidada y que seguirá evolucionando con el mismo dinamismo que lo ha hecho hasta el presente. Señalan que el profesional de Ciencias Económicas ve comprometida su actuación ante un procedimiento todavía discutido pero con un marco sancionatorio concreto. Basándose en esos elementos, proponen que el tema objeto del trabajo se incluya expresamente en los contenidos mínimos de los programas de Auditoria para que en las cátedras de Ejercicio Profesional se esté en condiciones de desarrollar actividades tales como el análisis de casos y las jurisprudencia relacionada, la identificación de procedimientos que apoyen la tarea de control realizada y salvaguarden la responsabilidad profesional.Fil: Suarez Kimura, Elsa Beatriz. Universidad Nacional de Cuyo. Facultad de Ciencias EconómicasFil: Petruzzello, Osvaldo Mario. Universidad Nacional de Cuyo. Facultad de Ciencias Económica

Beta cortical oscillatory activities and their relationship to postural control in a standing balance demanding test: influence of aging

Background: Age-related changes in the cortical control of standing balance may provide a modifiable mechanism underlying falls in older adults. Thus, this study examined the cortical response to sensory and mechanical perturbations in older adults while standing and examined the relationship between cortical activation and postural control. Methods: A cohort of community dwelling young (18–30 years, N = 10) and older adults (65–85 years, N = 11) performed the sensory organization test (SOT), motor control test (MCT), and adaptation test (ADT) while high-density electroencephalography (EEG) and center of pressure (COP) data were recorded in this cross-sectional study. Linear mixed models examined cohort differences for cortical activities, using relative beta power, and postural control performance, while Spearman correlations were used to investigate the relationship between relative beta power and COP indices in each test. Results: Under sensory manipulation, older adults demonstrated significantly higher relative beta power at all postural control-related cortical areas (p \u3c 0.01), while under rapid mechanical perturbations, older adults demonstrated significantly higher relative beta power at central areas (p \u3c 0.05). As task difficulty increased, young adults had increased relative beta band power while older adults demonstrated decreased relative beta power (p \u3c 0.01). During sensory manipulation with mild mechanical perturbations, specifically in eyes open conditions, higher relative beta power at the parietal area in young adults was associated with worse postural control performance (p \u3c 0.001). Under rapid mechanical perturbations, specifically in novel conditions, higher relative beta power at the central area in older adults was associated with longer movement latency (p \u3c 0.05). However, poor reliability measures of cortical activity assessments were found during MCT and ADT, which limits the ability to interpret the reported results. Discussion: Cortical areas are increasingly recruited to maintain upright postural control, even though cortical resources may be limited, in older adults. Considering the limitation regarding mechanical perturbation reliability, future studies should include a larger number of repeated mechanical perturbation trials

Development of a Logic Model for a Physical Activity–Based Employee Wellness Program for Mass Transit Workers

Transportation workers, who constitute a large sector of the workforce, have worksite factors that harm their health. Worksite wellness programs must target this at-risk population. Although physical activity is often a component of worksite wellness logic models, we consider it the cornerstone for improving the health of mass transit employees. Program theory was based on in-person interviews and focus groups of employees. We identified 4 short-term outcome categories, which provided a chain of responses based on the program activities that should lead to the desired end results. This logic model may have significant public health impact, because it can serve as a framework for other US mass transit districts and worksite populations that face similar barriers to wellness, including truck drivers, railroad employees, and pilots. The objective of this article is to discuss the development of a logic model for a physical activity–based mass-transit employee wellness program by describing the target population, program theory, the components of the logic model, and the process of its development

Individual differences influence exercise behavior: how personality, motivation, and behavioral regulation vary among exercise mode preferences

Personality traits, participatory motives, and behavior regulation have been linked to physical activity engagement. It is possible that these dimensions are associated with the type of physical activity one chooses to engage. Thus, the purpose of this study was to examine individual differences in those participating in various primary modes of physical activity (PMA) and determine which individual differences are predictive of exercise frequency. Methods 403 adults (36.3 ± 11.6 yrs, 35.5% male) completed an online survey. The survey included questions related to their PMA, items for the Big Five Inventory (BFI), Exercise Motivation Inventory (EMI-2), and the Behavioral Regulation in Exercise Questionnaire (BREQ-3). PMAs were divided into 5 main groups: CrossFit® Training (n = 89), Group Exercise (n = 59), Aerobic Training (n = 97), Resistance Training (n = 127), and Sport (n = 31). Results A multivariate ANOVA revealed significant differences in exercise motivation [ps ≤ .001, η2p = .05 – .22] and behavior regulation [ps ≤ .05, η2p = .03 – .06] between PMAs, but personality dimensions did not differ. A linear regression revealed that differences in motivation and regulation explained 17.1% (p = .001) variance in exercise behavior. Conclusions These findings support the notion that individual differences exist between motivational dimensions and individuals\u27 preference to engage in a particular physical activity mode. Further, these differences in motivation influence physical activity engagement (i.e., frequency)

Optical Recording Aspects of rf Magnetron Sputtered Iron-Garnet Films

The intrinsic magneto-optical readout performance in reflection is calculated for bismuth and cobalt-substituted iron-garnet films on a multilayer interference mirror at 800-, 633-, 488-, and 420-nm wavelengths and is compared with that of a trilayer medium composed of an antireflection layer, a rare-earth transition-metal film, and a metallic mirror. It is found, when disregarding inhomogeneities, like irregular domain shape, ripple of the magnetic anisotropy, and surface roughness, that iron garnets are superior to rare-earth transition-metal films at blue to near-ultraviolet wavelengths if operated at thicknesses where optical interference occurs in the magnetic layer. Optical transmittance at these thicknesses is sufficiently high so that multilevel recording media can be conceived. In contrast, the optical absorption of rare-earth transition-metal alloys is much higher so that only thicknesses much above interference conditions are feasible, thus precluding them from multilevel recording. This comparative study is supplemented by calculating the magneto-optical performance in reflection of a recently reported multilayer medium composed of an antireflection coating and a periodically repeated sandwich of 4-Å Co and 9-Å Pt layers. In contrast to conventional rare-earth transition-metal films, the magneto-optical Kerr effects of this material do not degrade when decreasing the wavelength from 800 to 400 nm, but still do not reach the performance of bismuth-iron garnets in the green to ultraviolet spectrum. For the garnet system Y3--xBixFe5O12 the spectra of the real and imaginary parts of the diagonal and off-diagonal component of the dielectric tensor εij are reported in the range of photon energies between 1 and 5 eV, i.e., 1240- and 248-nm wavelengths and a bismuth concentration up x=1.4 Bi3+ atoms per garnet formula. In addition, the off-diagonal components ε′12 and ε″12 are parametrized in terms of paramagnetic optical transitions, taking the spectra for x=1.25 as a typical example. Furthermore, optical and magneto-optical spectra are presented for Co 2+- and Co3+- substituted iron garnets and barium hexaferrite BaFe12O19. Finally, the spectral dependence of the magneto-optical figure of merit 2ΘFp/α of (Y,Bi)3Fe5O12 and amorphous TbFe is compared. Furthermore, high-resolution transmission electron micrographs and x-ray double-crystal diffractograms are presented that elucidate the perfect epitaxial alignment of single-crystalline iron-garnet films and the columnar morphology of polycrystalline iron-garnet films prepared by rf magnetron sputtering. The initial nucleation period of polycrystalline garnet films can be influenced by low-energy ion bombardment for improving the film texture. Under favorable sputtering conditions single- and polycrystalline bismuth-iron garnet films develop a perpendicular magnetic anisotopy. It is not yet clear whether sputtered iron-garnet films can meet the critical requirements on magnetic wall coercivity and magnetic remanence

The Effects of Fire Fighting and On-Scene Rehabilitation on Hemostatis

Fire fighting is a dangerous occupation – in part because firefighters are called upon to perform strenuous physical activity in hot, hostile environments. Each year, approximately 100 firefighters lose their lives in the line of duty and tens of thousands are injured. Over the past 15 years, approximately 45% of line of duty deaths have been attributed to heart attacks and another 650-1,000 firefighters suffer non-fatal heart attacks in the line of duty each year. From 1990 to 2004, the total number of fireground injuries has declined, yet during this same period, the number of cases related to the leading cause of injury - overexertion/strain – remained relatively constant. It is well recognized that fire fighting leads to increased cardiovascular and thermal strain. However, the time course of recovery from fire fighting is not well documented, despite the fact that a large percentage of fire fighting fatalities occur after fire fighting activity. Furthermore, on scene rehabilitation (OSR) has been broadly recommended to mitigate the cardiovascular and thermal strain associated with performing strenuous fire fighting activity, yet the efficacy of different rehabilitation interventions has not been documented. Twenty-five firefighters were recruited to participate in a “within-subjects, repeated measures” study designed to describe the acute effects of fire fighting on a broad array of physiological and psychological measures and several key cardiovascular variables. This study provided the first detailed documentation of the time course of recovery during 2½ hours post-fire fighting. Additionally, we compared two OSR strategies (standard and enhanced) to determine their effectiveness.published or submitted for publicationnot peer reviewe

An exploratory study on the impact of physical training on police recruits’ self-efficacy in handling violent encounters

Police officers are often required to use physical force to effectively protect themselves as well as the public. In order to prepare officers for these physical demands, recruits receive training in fitness and defensive tactics during their Police Academy instruction. The present study aimed to develop a reliable scale for measuring an officer’s self-efficacy and used the scale to evaluate the impact of the Academy training on recruits’ self-efficacy. Most of the participants credited the academy control tactics (98.5%) and fitness training (88.1%) with improving their self-efficacy. These results support the importance of physical training curricula at improving recruit officers’ self-efficacy toward handling violent encounters prior to entering the law enforcement workforce

High Intensity Functional Training (HIFT) and competitions: How motives differ by length of participation

High Intensity Functional Training (HIFT) is a unique fitness method that promotes an active lifestyle and has seen exponential and continual growth over the last two decades. Motivation to exercise is likely to change over time as individuals’ motives to initiate exercise may be different than those which motivate them to maintain an exercise program. The purpose of this study was to examine the motivational factors reported by individuals who actively engage in HIFT with varying length of participation and competition levels. 737 adults (32.4 ± 8.2 years) with more than three-months of HIFT experience completed an online version of the Exercise Motivation Inventory (EMI-2) survey. Those who had greater length of participation reported more motives associated with relatedness (i.e., affiliation, competition) and enjoyment, while those with less HIFT participation were more motivated by body-related variables (i.e., weight management). Further, motivational variables (e.g., social recognition, affiliation, challenge) varied depending on whether or not individuals had competed in an online qualifier. Understanding these differences in motivation may aid in exercise promotion, initiation, and adherence, and moreover promote long-term physical and mental health benefits

The Relationship between the Physical Activity Environment, Nature Relatedness, Anxiety, and the Psychological Well-being Benefits of Regular Exercisers.

Research from a variety of scientific fields suggests that physical activity in nature and feelings of connection to nature enhance psychological health and well-being. This study investigated the psychological health and well-being impact of the physical activity environment for those already undertaking the recommended weekly amount of physical activity. This topic is important for the design of health and well-being environments and interventions involving physical activity. Participants (N = 262) aged 18-71 years (M = 34.5, SD = 13.1) who met the UK physical activity guidelines completed the Nature Relatedness Scale, the trait section of the State Trait Inventory for Cognitive and Somatic Anxiety and the Psychological Well-Being Scale. Analysis via Multivariate ANOVA indicated that participants who engaged in outdoor physical activity reported significantly lower somatic anxiety levels and higher Nature Relatedness experience (NRexp). Significant results were not evident for wellbeing. Hierarchical regressions revealed that the psychological well-being facet of autonomy, NRexp, and outdoor physical activity predicted lower somatic anxiety, whereas indoor physical activity predicted higher somatic anxiety. Results indicate that somatic anxiety is lower for outdoor physical activity participation, and that outdoor activity, in conjunction with autonomy and NRexp, predicts lower anxiety levels. The findings extend previous work by demonstrating the impact of the physical activity environment on anxiety levels, as well as the contribution of outdoor physical activity and well-being facets to the previously established Nature Relatedness-anxiety relationship