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

IL-6 serum levels predict severity and response to tocilizumab in COVID-19: An observational study

Background: Patients with coronavirus disaese 2019 (COVID-19) can develop a cytokine release syndrome that eventually leads to acute respiratory distress syndrome requiring invasive mechanical ventilation (IMV). Because IL-6 is a relevant cytokine in acute respiratory distress syndrome, the blockade of its receptor with tocilizumab (TCZ) could reduce mortality and/or morbidity in severe COVID-19. Objective: We sought to determine whether baseline IL-6 serum levels can predict the need for IMV and the response to TCZ. Methods: A retrospective observational study was performed in hospitalized patients diagnosed with COVID-19. Clinical information and laboratory findings, including IL-6 levels, were collected approximately 3 and 9 days after admission to be matched with preadministration and postadministration of TCZ. Multivariable logistic and linear regressions and survival analysis were performed depending on outcomes: need for IMV, evolution of arterial oxygen tension/fraction of inspired oxygen ratio, or mortality. Results: One hundred forty-six patients were studied, predominantly males (66%); median age was 63 years. Forty-four patients (30%) required IMV, and 58 patients (40%) received treatment with TCZ. IL-6 levels greater than 30 pg/mL was the best predictor for IMV (odds ratio, 7.1; P < .001). Early administration of TCZ was associated with improvement in oxygenation (arterial oxygen tension/fraction of inspired oxygen ratio) in patients with high IL-6 (P = .048). Patients with high IL-6 not treated with TCZ showed high mortality (hazard ratio, 4.6; P = .003), as well as those with low IL-6 treated with TCZ (hazard ratio, 3.6; P = .016). No relevant serious adverse events were observed in TCZ-treated patients. Conclusions: Baseline IL-6 greater than 30 pg/mL predicts IMV requirement in patients with COVID-19 and contributes to establish an adequate indication for TCZ administrationThis study was funded by Spanish Ministry of Economy, Industry and Competitiveness (MINECO) and Instituto de Salud Carlos III (grant nos. RD16/0011/0012 and PI18/ 0371 to I.G.A., grant no. PI19/00549 to A.A., and grant no. SAF2017-82886-R to F.S.-M.) and co-funded by the European Regional Development Fund. The study was also funded by ‘‘La Caixa Banking Foundation’’ (grant no. HR17-00016 to F.S.-M.) and ‘‘Fondos Supera COVID19’’ by Banco de Santander and CRUE. None of these sponsors have had any role in study design; in the collection, analysis, and interpretation of data; in the writing of the report; and in the decision to submit the article for publicatio

Spatiotemporal Characteristics of the Largest HIV-1 CRF02_AG Outbreak in Spain: Evidence for Onward Transmissions

Background and Aim: The circulating recombinant form 02_AG (CRF02_AG) is the predominant clade among the human immunodeficiency virus type-1 (HIV-1) non-Bs with a prevalence of 5.97% (95% Confidence Interval-CI: 5.41–6.57%) across Spain. Our aim was to estimate the levels of regional clustering for CRF02_AG and the spatiotemporal characteristics of the largest CRF02_AG subepidemic in Spain.Methods: We studied 396 CRF02_AG sequences obtained from HIV-1 diagnosed patients during 2000–2014 from 10 autonomous communities of Spain. Phylogenetic analysis was performed on the 391 CRF02_AG sequences along with all globally sampled CRF02_AG sequences (N = 3,302) as references. Phylodynamic and phylogeographic analysis was performed to the largest CRF02_AG monophyletic cluster by a Bayesian method in BEAST v1.8.0 and by reconstructing ancestral states using the criterion of parsimony in Mesquite v3.4, respectively.Results: The HIV-1 CRF02_AG prevalence differed across Spanish autonomous communities we sampled from (p &lt; 0.001). Phylogenetic analysis revealed that 52.7% of the CRF02_AG sequences formed 56 monophyletic clusters, with a range of 2–79 sequences. The CRF02_AG regional dispersal differed across Spain (p = 0.003), as suggested by monophyletic clustering. For the largest monophyletic cluster (subepidemic) (N = 79), 49.4% of the clustered sequences originated from Madrid, while most sequences (51.9%) had been obtained from men having sex with men (MSM). Molecular clock analysis suggested that the origin (tMRCA) of the CRF02_AG subepidemic was in 2002 (median estimate; 95% Highest Posterior Density-HPD interval: 1999–2004). Additionally, we found significant clustering within the CRF02_AG subepidemic according to the ethnic origin.Conclusion: CRF02_AG has been introduced as a result of multiple introductions in Spain, following regional dispersal in several cases. We showed that CRF02_AG transmissions were mostly due to regional dispersal in Spain. The hot-spot for the largest CRF02_AG regional subepidemic in Spain was in Madrid associated with MSM transmission risk group. The existence of subepidemics suggest that several spillovers occurred from Madrid to other areas. CRF02_AG sequences from Hispanics were clustered in a separate subclade suggesting no linkage between the local and Hispanic subepidemics

Gestión del conocimiento. Perspectiva multidisciplinaria. Volumen 9

El libro “Gestión del Conocimiento. Perspectiva Multidisciplinaria”, volumen 9, de la Colección Unión Global, es resultado de investigaciones. Los capítulos del libro, son resultados de investigaciones desarrolladas por sus autores. El libro es una publicación internacional, seriada, continua, arbitrada de acceso abierto a todas las áreas del conocimiento, que cuenta con el esfuerzo de investigadores de varios países del mundo, orientada a contribuir con procesos de gestión del conocimiento científico, tecnológico y humanístico que consoliden la transformación del conocimiento en diferentes escenarios, tanto organizacionales como universitarios, para el desarrollo de habilidades cognitivas del quehacer diario. La gestión del conocimiento es un camino para consolidar una plataforma en las empresas públicas o privadas, entidades educativas, organizaciones no gubernamentales, ya sea generando políticas para todas las jerarquías o un modelo de gestión para la administración, donde es fundamental articular el conocimiento, los trabajadores, directivos, el espacio de trabajo, hacia la creación de ambientes propicios para el desarrollo integral de las instituciones

Atitudes frente à inclusão laboral de pessoas com deficiência física. O caso de uma multilatina colombiana

The main challenges that organizations employing people with disabilities face are as follows: breaking with the collective paradigms that do not allow them to understand the potential of people who find themselves in this situation, besides having the right to access a decent job with fair remuneration, and at second place, to eliminate assumptions about the risk generated by hiring this kind of people. This article will present the characterization of the attitudes regarding the labor inclusion of people with physical disabilities in a Colombian multilatina. The theoretical conceptualization allowed us to inquire about the components of attitudes in their cognitive, affective, and behavioral dimensions from the experience of the subjects studied. The findings were obtained from qualitative research.Algunos de los principales retos a los que se ven enfrentadas las organizaciones al vincular a personas con discapacidad son: romper con los paradigmas colectivos que no les permiten entender las potencialidades que tienen esas personas, eliminar supuestos acerca del riesgo que genera su vinculación y propiciar un ambiente de aceptación en las empresas. En el presente artículo se presentará la caracterización de las actitudes que se tienen frente a la inclusión laboral de personas con discapacidad física en una multilatina colombiana; los hallazgos fueron obtenidos por medio de una investigación cualitativa. Adicionalmente, la conceptualización teórica permitió indagar sobre los componentes de las actitudes en sus dimensiones cognoscitiva, afectiva y conductual, desde la experiencia de los sujetos estudiados.Os principais desafios que as organizações enfrentam ao envolver pessoas com deficiência são: romper com os paradigmas coletivos que não lhes permitem compreender as potencialidades dessas pessoas e que têm direito a um trabalho digno, com remuneração justa e, adicionalmente, eliminar pressupostos sobre o risco gerado pela relação deste tipo de pessoas. Neste artigo será apresentada a caracterização das atitudes frente à inclusão laboral de pessoas com deficiência física em uma multilatina colombiana, resultados obtidos a partir de uma pesquisa qualitativa. Adicionalmente, a conceituação teórica permitiu indagar sobre os componentes das atitudes em suas dimensões cognitivas, afetivas e comportamentais, a partir da vivência dos sujeitos estudados

Immunological and inflammatory changes after simplifying to dual therapy in virologically suppressed HIV-infected patients through week 96 in a randomized trial

Objectives: To evaluate whether simplification of antiretroviral treatment to dual therapy (DT) negatively impacts immune recovery (IR), immune activation and inflammation (IA/I), and HIV reservoir. Methods: An open-label, single-centre, randomized controlled trial conducted in adult virologically suppressed HIV-infected patients on triple therapy (TT) with elvitegravir-cobicistat, emtricitabine and tenofovir alafenamide or dolutegravir (DTG), abacavir, and lamivudine (3TC). Participants were ran domized to continue TT or switch to DTG, or darunavir/cobicistat (DRVc) plus 3TC. IR was assessed by CD4þ/CD8þ ratio at 48 and 96 weeks. Changes in immune activation, proliferation, exhaustion, senes cence, and apoptosis in CD4þ and CD8þ T cells, plasma sCD14, hsCRP, D-dimers, b2-microglobulin, IL-6, TNF-a and IP-10 levels, cell-associated HIV-DNA (CA-DNA), and unspliced HIV-RNA (usRNA) were also analysed. Results: One hundred and fifty-one participants were enrolled. Fourteen patients did not complete the follow up. In the ITT and PP analysis, the IR was similar between the treatment arms. In the ITT analysis, the median increase in CD4þ/CD8þ ratio was 0.10, 0.04, and 0.07 at week 48, and 0.09, 0.05, and 0.08 at week 96 for TT, DTG/3TC, and DRVc/3TC, respectively. After adjusting for confounding factors, the slopes of changes in CD4þ/CD8þ ratio over time were independent of treatment (F ¼ 1.699; p ¼ 0.436) and related only to baseline values (F ¼ 756.871; p ¼ 0.000). There were no differences in IA/I, CA-DNA, or usRNA between treatment arms. Discussion: Both IR and IA/I, CA-DNA, and usRNA were similar in the three treatment groups, regardless of maintaining TT or simplifying to DTG/3TC or DRVc/3TC in virologically suppressed HIV-infected pa tients

Immunological and inflammatory changes after simplifying to dual therapy in virologically suppressed HIV-infected patients through week 96 in a randomized trial.

To evaluate whether simplification of antiretroviral treatment to dual therapy (DT) negatively impacts immune recovery (IR), immune activation and inflammation (IA/I), and HIV reservoir. An open-label, single-centre, randomized controlled trial conducted in adult virologically suppressed HIV-infected patients on triple therapy (TT) with elvitegravir-cobicistat, emtricitabine and tenofovir alafenamide or dolutegravir (DTG), abacavir, and lamivudine (3TC). Participants were randomized to continue TT or switch to DTG, or darunavir/cobicistat (DRVc) plus 3TC. IR was assessed by CD4+/CD8+ ratio at 48 and 96 weeks. Changes in immune activation, proliferation, exhaustion, senescence, and apoptosis in CD4+ and CD8+ T cells, plasma sCD14, hsCRP, D-dimers, β2-microglobulin, IL-6, TNF-α and IP-10 levels, cell-associated HIV-DNA (CA-DNA), and unspliced HIV-RNA (usRNA) were also analysed. One hundred and fifty-one participants were enrolled. Fourteen patients did not complete the follow up. In the ITT and PP analysis, the IR was similar between the treatment arms. In the ITT analysis, the median increase in CD4+/CD8+ ratio was 0.10, 0.04, and 0.07 at week 48, and 0.09, 0.05, and 0.08 at week 96 for TT, DTG/3TC, and DRVc/3TC, respectively. After adjusting for confounding factors, the slopes of changes in CD4+/CD8+ ratio over time were independent of treatment (F = 1.699; p = 0.436) and related only to baseline values (F = 756.871; p = 0.000). There were no differences in IA/I, CA-DNA, or usRNA between treatment arms. Both IR and IA/I, CA-DNA, and usRNA were similar in the three treatment groups, regardless of maintaining TT or simplifying to DTG/3TC or DRVc/3TC in virologically suppressed HIV-infected patients

A metagenome-wide association study of HIV disease progression in HIV controllers

Summary: Some HIV controllers experience immunologic progression with CD4+ T cell decline. We aimed to identify genetic factors associated with CD4+ T cell lost in HIV controllers. A total of 561 HIV controllers were included, 442 and 119 from the International HIV controllers Study Cohort and the Swiss HIV Cohort Study, respectively. No SNP or gene was associated with the long-term non-progressor HIV spontaneous control phenotype in the individual GWAS or in the meta-analysis. However, SNPs previously associated with natural HIV control linked to HLA-B (rs2395029 [p = 0.005; OR = 1.70], rs59440261 [p = 0.003; OR = 1.78]), MICA (rs112243036 [p = 0.011; OR = 1.45]), and PSORS1C1 loci (rs3815087 [p = 0.017; OR = 1.39]) showed nominal association with this phenotype. Genetic factors associated with the long-term HIV controllers without risk of immunologic progression are those previously related to the overall HIV controller phenotype

Procesos educativos con TIC en la sociedad del conocimiento

Resumen basado en el de la publicaciónSe recogen las mejores prácticas educativas con tecnologías y los últimos avances tecnológicos aplicados a la educación en todos los niveles educativos y áreas de conocimiento, en respuesta a los retos y competencias básicas para la formación de la titulación del grado de Maestro. Se muestra la visión más innovadora de las tecnologías en la práctica educativa. Al mismo tiempo, se muestran los criterios válidos para la selección de elementos tecnológicos, las mejores herramientas existentes en Internet para la elaboración de nuevos materiales (video digital, materiales multimedia, ejercicios interactivos, wikis, blogs, etc.) y, por último, los recursos disponibles para una autoformación a través de Internet.MadridBiblioteca de Educación del Ministerio de Educación, Cultura y Deporte; Calle San Agustín, 5 - 3 planta; 28014 Madrid; Tel. +34917748000; [email protected]

Insuficiencia cardíaca : proceso asistencial integrado 2ª ed

Publicado en la página web de la Consejería de Igualdad, Salud y Políticas Sociales: www.juntadeandalucia.es/salud (Consejería de Igualdad, Salud y Políticas Sociales/ Profesionales / Nuestro Compromiso por la Calidad / Procesos Asistenciales Integrados)YesEn esta actualización del Proceso Asistencial Integrado de Insufuciencia Cardíaca de 2002 (http://www.repositoriosalud.es/handle/10668/1351) se ha tenido muy presente el enfoque integral en la atención a la persona con IC, contándose para su elaboración con un grupo de trabajo multidisciplinar de profesionales. Éstos han definido las características de calidad propias de la atención a la persona con IC, incorporando elementos fundamentales de la calidad como: La persona (como centro de la asistencia), la evidencia científica (como herramienta para incorporar la información científico-técnica), la seguridad del paciente, el uso racional del medicamento y de los tratamientos no-farmacológicos, así como la integración de los cuidados enfermeros y los autocuidados. Entre otros documentos, como marco referencial se ha tenido al Plan Integral de Cardiopatías de Andalucía (PICA) y sus actuaciones relacionadas con la atención a la persona con IC