Regulación, Supervisión y Conservadurismo Contable: La Interacción de los Tres Pilares de Basilea II con la Calidad de los Resultados Reportados en la Banca Mundial

Accounting conservatism is a quality of earnings positively associated with the strength of banking regu- lation and supervision and also high market discipline, but there still remains the unresolved question of the way these three pillars of Basel II interact with each other. We analyse how regulatory and supervisory regimes in the banking industry clearly interact with market discipline measures, such as listing status, own- ership, market concentration and disclosure requirements between ten years before Basel II fails, drawing upon data from 14,651 bank year observations from 54 different countries. According to our findings, there is a clear correlation between the strength of the enforcement of regulation and supervision and accounting conservatism success in countries where market discipline fails. That is to say, the supervisory power reinforces the effect of listing status, ownership and concentration on con- servatism whereas the capital regulatory system mitigates the effect of market discipline on conservatism. We also evidence that in a powerful regulatory system, more disclosure requirements are associated in less conservatism policies in financial entities. Strong increases in regulation, its enforcement and supervisory power introduced in the Basel III mechanism is subject to the debate posed in this paper. The quality of accounting earnings can be improved to prevent bank failures through the application of strong Pillars I and II, i.e., regulation and supervision. Having said that, market discipline still remains a key factor in achieving financial stability.El conservadurismo contable es una cualidad de las ganancias asociada positivamente con la solidez de la regulación y supervisión bancaria y también con la alta disciplina del mercado, pero aún queda la cuestión sin resolver de la forma en que estos tres pilares de Basilea II interactúan entre sí. Analizamos cómo los regímenes regulatorios y de supervisión en la industria bancaria interactúan claramente con las medidas de disciplina del mercado, como si cotizan o no, la distinta estructura de propiedad, la concentración del mercado y los requisitos de divulgación en una muestra de 14.651 observaciones de 54 países diferentes durante los diez años anteriores al fallo de Basilea II. Según nuestros hallazgos, existe una clara correlación entre la fortaleza de la regulación y la supervisión bancaria y el nivel del conservadurismo contable en países donde la disciplina de mercado es débil. Es decir, el poder de supervisión refuerza el efecto del estatus de cotización, la propiedad y la concentración sobre el conservadurismo, mientras que el sistema de regulación de capital mitiga el efecto de la disciplina de mercado sobre el conservadurismo. También evidenciamos que, en un sistema regulatorio poderoso, más requisitos de divulgación están asociados con políticas menos conservadoras en las entidades financieras. Los resultados obtenidos contribuyen al debate sobre si los fuertes incrementos en la regulación bancaria, y el mayor poder de supervisión introducidos en el mecanismo de Basilea III están justificados ante fallos en la disciplina de mercado introducida por Basilea II. La calidad del resultado contable se puede mejorar para prevenir quiebras bancarias mediante la aplicación de fuertes Pilares I y II, es decir, regulación y supervisión. Dicho esto, la disciplina del mercado sigue siendo un factor clave para lograr la estabilidad financiera, pero sigue sin ser el más relevante

La competencia ciudadana emocional en la resolución de conflictos en el aula de clase.

La presente investigación tiene como objetivo implementar una unidad didáctica basada en las competencias ciudadanas, que propicien la resolución de conflictos en las estudiantes del grado noveno del colegio Nuestra Señora de la Anunciación de la ciudad de Cali. Es una investigación de tipo cualitativa, con una metodología crítico social, fundamentada en la teoría crítica de la educación, centrada en un proceso de investigación acción pedagógica, donde se aplican las competencias ciudadanas (cognitivas, comunicativas, emocionales e integradoras). La unidad de trabajo la conformaron 16 estudiantes del grado noveno con edades entre los 12 y 14 años, los instrumentos utilizados fueron un cuestionario, la observación, el diario de campo y la entrevista. La recolección de datos se llevó a cabo en tres fases: la primera fase de sensibilización y diagnóstico: con el fin de sensibilizarlas sobre formas de resolver sus conflictos. En la segunda fase con la participación de estudiantes se elaboró y desarrollo la unidad didáctica sobre resolución de conflictos de acuerdo a los lineamientos de las competencias ciudadanas. La tercera fase se compara los datos obtenidos y la realización del Informe final cuyos resultados se obtienen de los instrumentos utilizados para la recolección de información de la investigación. Para finalizar se hizo el análisis de resultados y el cierre del procesos. Por medio del desarrollo de la presente unidad didáctica observamos, que las estudiantes identifican en el conflicto un problema o choque entre sus relaciones cotidianas, sin darse la oportunidad de experimentar por medio de esta la posibilidad de aprender a madurar y crecer en las relaciones interpersonales escolares. Adicionalmente identificamos que a las estudiantes les falta más comunicación, manejo de emociones y tolerancia; lo cual estamos convencidas se soluciona con la implementación total y el fortalecimiento de las competencias ciudadanas dentro de la institución. Logrando así la satisfacción de las partes en conflicto por medio de la ganancia mutua es decir que no hay perdedores sino ganadoresThis research aims to implement a teaching unit based on citizenship skills conducive to conflict resolution in the ninth graders school Our Lady of the Annunciation of the city of Cali. It is a qualitative research type with a critical social methodology, based on critical theory of education, focused on a pedagogical action research process, where citizenship skills (cognitive, communicative, emotional and inclusive) apply. The work unit consisted in 16 ninth grade students aged between 12 and 14 years, the instruments used were a questionnaire, observation, field diary and interview. Data collection was conducted in three phases: the first phase of awareness and diagnosis: in order to sensitize them on ways to resolve conflicts. In the second phase with the participation of students it developed and developing teaching unit on conflict resolution in accordance with the guidelines of citizenship competencies. The third phase of the data obtained and the realization of the final report the results obtained from the instruments used to collect research information is compared. analysis of results and closure process was to finish. Through the development of this teaching unit we observe that the students identify the conflict a problem or conflict between their everyday relationships, without realizing the opportunity to experience through this the opportunity to learn to mature and grow in school relationships . Additionally we identify that students are missing more communication, managing emotions and tolerance; which we are convinced we are solved with the full implementation and strengthening of citizenship competencies within the institution. thus achieving the satisfaction of the parties in conflict through mutual gain that is that there are no losers but winner

Dependencia emocional y Violencia de pareja en universitarios de Lima Norte

El presente estudio sostuvo como objetivo general determinar la relación entre dependencia emocional y violencia de pareja en universitarios de Lima Norte, para ello se empleó el tipo de investigación básico, no experimental, con corte transversal y diseño descriptivo – correlacional. Asimismo, la muestra estuvo conformada por 384 participantes de universidades tanto públicas como privadas con edades de 18 a 30 años (M= 63.8%, V= 36.2%), a los cuáles se le aplicó el cuestionario de dependencia emocional (CDE) y el cuestionario de violencia de pareja en jóvenes. Finalmente, se alcanzó como resultado que existe una correlación positiva muy fuerte, significativa y con un efecto de gran tamaño (rho= .793, r 2=.629, p= .000), lo que permitió concluir que, a mayor nivel de dependencia emocional, mayor es el índice de violencia de pareja lo que conlleva a repercusiones graves para la salud mental de los estudiantes universitarios

Non-specific lipid-transfer proteins: Allergen structure and function, cross-reactivity, sensitization, and epidemiology

Al·lèrgia; Epidemiologia; Proteïna de transferència de lípidsAlergia; Epidemiología; Proteína de transferencia de lípidosAllergy; Epidemiology; Lipid transfer proteinBackground Discovered and described 40 years ago, non-specific lipid transfer proteins (nsLTP) are present in many plant species and play an important role protecting plants from stressors such as heat or drought. In the last 20 years, sensitization to nsLTP and consequent reactions to plant foods has become an increasing concern. Aim The aim of this paper is to review the evidence for the structure and function of nsLTP allergens, and cross-reactivity, sensitization, and epidemiology of nsLTP allergy. Materials and Methods A Task Force, supported by the European Academy of Allergy & Clinical Immunology (EAACI), reviewed current evidence and provide a signpost for future research. The search terms for this paper were “Non-specific Lipid Transfer Proteins”, “LTP syndrome”, “Pru p 3”, “plant food allergy”, “pollen-food syndrome”. Results Most nsLTP allergens have a highly conserved structure stabilised by 4-disulphide bridges. Studies on the peach nsLTP, Pru p 3, demonstrate that nsLTPs are very cross-reactive, with the four major IgE epitopes of Pru p 3 being shared by nsLTP from other botanically related fruits. These nsLTP allergens are to varying degrees resistant to heat and digestion, and sensitization may occur through the oral, inhaled or cutaneous routes. In some populations, Pru p 3 is the primary and sole sensitizing allergen, but many are poly-sensitised both to botanically un-related nsLTP in foods, and non-food sources of nsLTP such as Cannabis sativa, Platanus acerifolia, (plane tree), Ambrosia artemisiifolia (ragweed) and Artemisia vulgaris (mugwort). Initially, nsLTP sensitization appeared to be limited to Mediterranean countries, however more recent studies suggest clinically relevant sensitization occurs in North Atlantic regions and also countries in Northern Europe, with nsLTP sensitisation profiles being broadly similar. Discussion These robust allergens have the potential to sensitize and provoke symptoms to a large number of plant foods, including those which are raw, cooked or processed. It is unknown why some sensitized individuals develop clinical symptoms to foods whereas others do not, or indeed what other allergens besides Pru p 3 may be primary sensitising allergens. It is clear that these allergens are also relevant in non-Mediterranean populations and there needs to be more recognition of this. Conclusion Non-specific LTP allergens, present in a wide variety of plant foods and pollens, are structurally robust and so may be present in both raw and cooked foods. More studies are needed to understand routes of sensitization and the world-wide prevalence of clinical symptoms associated with sensitization to these complex allergens

Physical Activity Is Associated With Better Executive Function in University Students

[EN] Introduction: In recent years, the study of the benefits that physical exercise has on brain health has acquired special relevance. In order to implement exercise as an intervention to protect the brain, it is important to have a more clear idea of its effect in the young population. However, few studies have been carried out on these ages. Objective: The main objective of our study was to evaluate the association between physical activity (PA) with memory and executive function, in university students, analyzing the modulatory effect of sex. Methodology: We collected socio-demographic and life habit information, as well as data on the PA that was carried out during the previous week using the international PAquestionnaire short version (IPAQ-SF) questionnaire in 206 university students (mean age 19.55 ± 2.39; 67.5% women). Memory and executive function were assessed using a comprehensive battery of validate cognitive tests. Univariate and multivariate analyses were performed to correlate PA with cognitive tests scores and to evaluate the potential synergistic role of sex. Results: The main finding was that the total amount of PA correlated positively with several tests that evaluated aspects of executive function, specifically Stroop Colors (Pearson's r = 0.17; p = 0.01) and the Stroop Test Color-Word (Pearson's r = 0.15. p = 0.03). These results were adjusted by a large number of possible confounders and modifying variables in a multivariate analysis, like age, sex, academic record, day of the week, and time at which the test was performed. Additionally, we found out that sex had a synergistic effect with PA on the executive test Trail making test-A (TMTA), and in women, this association was stronger than in men. The more PA women reported, the better they performed, that is to say that they took less time to finalize the TMT-A (interaction term between PA and sex: b = -0.0009; p = 0.014). Conclusion: Our study adds evidence of the benefit of PA in cognition in the young population, specifically in the executive inhibitory control, and more significantly in women.S

Choroidal and Retinal Thicknesses in Type 2 Diabetes Mellitus with Moderate Diabetic Retinopathy Measured by Swept Source OCT

Background: To study choroidal thickness (CT) in type 2 diabetes mellitus (DM2) patients with moderate diabetic retinopathy (DR) and to correlate with changes in retinal thickness (RT) with swept-source OCT (SS-OCT) compared to healthy subjects. Methods: Fifty-four DM2 patients with moderate DR without diabetic macular edema (DME) and 73 age-matched healthy subjects were evaluated using SS-OCT to measure changes in total RT and CT in the nine areas of the Early Treatment Diabetic Retinopathy Study (ETDRS) macular grid. Results: The mean age was 64.06 ± 11.98 years and 60.79 ± 8.62 years in the diabetic and control groups, respectively. Total RT showed statistically significant differences in the temporal inner area, with higher values in the DM2 group (p = 0.010). CT did not show differences between the groups. There was a significant negative correlation between RT and age in all of the outer ETDRS areas and a positive significant correlation in the central area for the DM2 group. There was also a negative significant correlation between CT and age in all of the ETDRS areas except for the inferior inner area. In the DM2 group, a negative correlation was observed between RT and CT in the central area (p = 0.039) and in both horizontal parafoveal areas (temporal inner, p = 0.028; nasal inner, p= 0.003). Conclusion: DM2 patients with moderate DR have no changes with regard to CT. Both CT and RT decreased with age in DM2, showing a negative correlation between these factors in the central and horizontal parafoveal areas of the ETDRS grid

Draft Genome Sequences of Anaplasma phagocytophilum, A. marginale, and A. ovis Isolates from Different Hosts

Here, we report the draft genome sequences of isolates of Anaplasma phagocytophilum, Anaplasma marginale, and Anaplasma ovis. The genomes of A. phagocytophilum (human), A. marginale (cattle), and A. ovis (goat) isolates from the United States were sequenced and characterized. This is the first report of an A. ovis genome sequence

Synthesis and biological evaluation of truncated α-tubulin-binding pironetin analogues lacking alkyl pendants in the side chain or the dihydropyrone ring

The preparation of several new truncated analogues of the natural dihydropyrone pironetin is described. They differ from the natural product mainly in the suppression of some of the alkyl pendants in either the side chain or the dihydropyrone ring. Their cytotoxic activity and their interactions with tubulin have been investigated. It has been found that all analogues are cytotoxic towards two either sensitive or resistant tumoral cell lines with similar IC50 values in each case, thus strongly suggesting that, like natural pironetin, they also display a covalent mechanism of action. Their cytotoxicity is, however, lower than that of the parent compound. This indicates that all alkyl pendants are necessary for the full biological activity, with the ethyl group at C-4 seemingly being particularly relevant. Most likely, the alkyl groups cause a restriction in the conformational mobility of the molecule and reduce the number of available conformations. This makes it more probable that the molecule preferentially adopts a shape which fits better into the binding point in α-tubulin

Case Report: A rare instance of acute appendicitis induced by Balantidium Coli parasitic infection

IntroductionAcute appendicitis secondary to parasitic infections is uncommon, being detected in less than 1% of cases. Balantidium coli is a parasite found in pigs and primates with zoonotic potential. To date, only three cases of acute appendicitis induced by this parasite have been documented globally.CaseA 7-year-old female patient, who consumed pork daily, presented to the emergency department with a one-day history of abdominal pain in the lower quadrants, described as colic-like, alongside abdominal distension. Initial abdominal radiography led to a diagnosis of intestinal obstruction. Conservative management without therapeutic response necessitated referral to a higher complexity center. Upon admission, an abdominal computed tomography scan diagnosed acute appendicitis and secondary ileus. During surgical intervention, an appendiceal phlegmon formed by loops of the small intestine was mechanically released, revealing a perforated appendix with extensive fecal peritoneal contamination. Pathological analysis identified an inflammatory infiltrate and the presence of Balantidium coli trophozoites. Medical treatment included Piperacillin-Tazobactam and Metronidazole. The patient was discharged after 10 days of medical treatment.DiscussionAcute appendicitis caused by Balantidium coli is a rare occurrence. It is crucial to identify parasites in pathological samples due to their impact on postoperative management. The close contact between humans and pigs, especially in developing countries, suggests that the prevalence of parasitic infection and colonization by Balantidium coli may be higher than currently recognized. Regarding the identification of this patient's specific exposure, the regular consumption of pork suggests the hypothesis that improper processing is linked to the acquisition of the parasitic infection