Guía práctica de control para organizaciones sin ánimo de lucro (Fundaciones)

El artículo está dirigido a las organizaciones sin ánimo de lucro y cooperativas en Colombia. Entre los años 2014 y 2016 con mas de 78 investigaciones de parte de la Auditoría General de la República, con irregularidades en temas como la contrataciones en áreas de servicios, civiles, comerciales etc. Cometieron todo tipo de delitos y, por su particularidad jurídica y objetos sociales, lograron evadir cualquier tipo de responsabilidad. Es así como la Auditoría General de la República analiza la Ley 80 de 1993 para mitigar las evasiones, lavado de activo y ejercer mayor control sobre estas. Existen diversas ONG con diferentes objeto sociales en Colombia, enfocadas en las áreas sociales y humanitarias, así como en el bienestar y desarrollo de una comunidad o sociedad. No obstante, en la actualidad gran parte de estas son creadas para recibir favorecimientos políticos que cubren necesidades momentáneas (lavado de activos) y que ocurren, muchas veces, por desconocimiento de las normas y los procedimientos financieros por parte de los socios o fundadores. Este artículo busca mejorar la eficacia y el desempeño de las organizaciones sin ánimo de lucro en sus actividades y cumplir con sus fines sociales a través de guías de información financiera que les permitan desarrollar procedimientos de entradas y salidas del efectivo. Igualmente, se espera que puedan realizar las operaciones propias de su actividad social, como son las inversiones y sus financiamientos, que le servirán para las buenas decisiones en el manejo de los soportes contables, diligenciamiento y organización de los documentos. Finalmente, se pretende minimizar los riesgos de fraude, y que las organizaciones sin ánimo de lucro tengan conocimiento del marco legal y la normatividad vigente con las que se rigen Colombia

Propuesta didáctica para el desarrollo de las competencias matemáticas en estudiantes del segundo grado del nivel primaria en una institución educativa pública de Barranca, Datem del Marañón, Loreto

El presente trabajo de suficiencia profesional tiene como objetivo diseñar una propuesta didáctica, para el desarrollo de competencias matemáticas de segundo grado de educación primaria, en la institución educativa publica de Barranca, Datem del Marañón, Loreto. En el primer capítulo, se describe el marco situacional, en el se detalla el diagnostico, las características de la institución educativa y los objetivos del presente trabajo. En el segundo capítulo se realiza una síntesis sobre los tres autores, quienes brindan importantes aportes pedagógicos a la educación, los cuales serán el fundamento de la práctica pedagógica, estos tres autores son: Jean Piaget (teoría del desarrollo cognitivo), Lev Vigotsky (aprendizaje sociocultural) y David Ausabel (aprendizaje significativo). Además, se consigna las definiciones de términos básicos según el currículo nacional. En el tercer capítulo se elabora la programación curricular (programación anual, programación de unidades y sesiones de aprendizaje) los instrumentos de evaluación (diagnostica, de proceso y de unidad). Este trabajo culmina con las conclusiones, recomendaciones y referencias.The objective of this work of professional competence is to design a didactic proposal for the development of mathematical competencies in the second grade of primary education in the public educational institution of Barranca, Datem del Marañón, Loreto. In the first chapter, the situational framework is described, detailing the diagnosis, the characteristics of the educational institution and the objectives of this work. In the second chapter, a synthesis is made on the three authors who provide important pedagogical contributions to education, which will be the basis of pedagogical practice, these three authors are: Jean Piaget (theory of cognitive development), Lev Vigotsky (sociocultural learning) and David Ausabel (meaningful learning). In addition, the definitions of basic terms according to the national curriculum are included. In the third chapter, the curricular programming is elaborated (annual programming, unit programming and learning sessions) and the evaluation instruments (diagnostic, process and unit). This work culminates with conclusions, recommendations and references

Basin-wide variation in tree hydraulic safety margins predicts the carbon balance of Amazon forests

Funding: Data collection was largely funded by the UK Natural Environment Research Council (NERC) project TREMOR (NE/N004655/1) to D.G., E.G. and O.P., with further funds from Coordenação de Aperfeiçoamento de Pessoal de Nível Superior—Brasil (CAPES, finance code 001) to J.V.T. and a University of Leeds Climate Research Bursary Fund to J.V.T. D.G., E.G. and O.P. acknowledge further support from a NERC-funded consortium award (ARBOLES, NE/S011811/1). This paper is an outcome of J.V.T.’s doctoral thesis, which was sponsored by CAPES (GDE 99999.001293/2015-00). J.V.T. was previously supported by the NERC-funded ARBOLES project (NE/S011811/1) and is supported at present by the Swedish Research Council Vetenskapsrådet (grant no. 2019-03758 to R.M.). E.G., O.P. and D.G. acknowledge support from NERC-funded BIORED grant (NE/N012542/1). O.P. acknowledges support from an ERC Advanced Grant and a Royal Society Wolfson Research Merit Award. R.S.O. was supported by a CNPq productivity scholarship, the São Paulo Research Foundation (FAPESP-Microsoft 11/52072-0) and the US Department of Energy, project GoAmazon (FAPESP 2013/50531-2). M.M. acknowledges support from MINECO FUN2FUN (CGL2013-46808-R) and DRESS (CGL2017-89149-C2-1-R). C.S.-M., F.B.V. and P.R.L.B. were financed by Coordenação de Aperfeiçoamento de Pessoal de Nível Superior—Brasil (CAPES, finance code 001). C.S.-M. received a scholarship from the Brazilian National Council for Scientific and Technological Development (CNPq 140353/2017-8) and CAPES (science without borders 88881.135316/2016-01). Y.M. acknowledges the Gordon and Betty Moore Foundation and ERC Advanced Investigator Grant (GEM-TRAITS, 321131) for supporting the Global Ecosystems Monitoring (GEM) network (gem.tropicalforests.ox.ac.uk), within which some of the field sites (KEN, TAM and ALP) are nested. The authors thank Brazil–USA Collaborative Research GoAmazon DOE-FAPESP-FAPEAM (FAPESP 2013/50533-5 to L.A.) and National Science Foundation (award DEB-1753973 to L. Alves). They thank Serrapilheira Serra-1709-18983 (to M.H.) and CNPq-PELD/POPA-441443/2016-8 (to L.G.) (P.I. Albertina Lima). They thank all the colleagues and grants mentioned elsewhere [8,36] that established, identified and measured the Amazon forest plots in the RAINFOR network analysed here. The authors particularly thank J. Lyod, S. Almeida, F. Brown, B. Vicenti, N. Silva and L. Alves. This work is an outcome approved Research Project no. 19 from ForestPlots.net, a collaborative initiative developed at the University of Leeds that unites researchers and the monitoring of their permanent plots from the world’s tropical forests [61]. The authros thank A. Levesley, K. Melgaço Ladvocat and G. Pickavance for ForestPlots.net management. They thank Y. Wang and J. Baker, respectively, for their help with the map and with the climatic data. The authors acknowledge the invaluable help of M. Brum for kindly providing the comparison of vulnerability curves based on PAD and on PLC shown in this manuscript. They thank J. Martinez-Vilalta for his comments on an early version of this manuscript. The authors also thank V. Hilares and the Asociación para la Investigación y Desarrollo Integral (AIDER, Puerto Maldonado, Peru); V. Saldaña and Instituto de Investigaciones de la Amazonía Peruana (IIAP) for local field campaign support in Peru; E. Chavez and Noel Kempff Natural History Museum for local field campaign support in Bolivia; ICMBio, INPA/NAPPA/LBA COOMFLONA (Cooperativa mista da Flona Tapajós) and T. I. Bragança-Marituba for the research support.Tropical forests face increasing climate risk1,2, yet our ability to predict their response to climate change is limited by poor understanding of their resistance to water stress. Although xylem embolism resistance thresholds (for example, Ψ50) and hydraulic safety margins (for example, HSM50) are important predictors of drought-induced mortality risk3-5, little is known about how these vary across Earth's largest tropical forest. Here, we present a pan-Amazon, fully standardized hydraulic traits dataset and use it to assess regional variation in drought sensitivity and hydraulic trait ability to predict species distributions and long-term forest biomass accumulation. Parameters Ψ50 and HSM50 vary markedly across the Amazon and are related to average long-term rainfall characteristics. Both Ψ50 and HSM50 influence the biogeographical distribution of Amazon tree species. However, HSM50 was the only significant predictor of observed decadal-scale changes in forest biomass. Old-growth forests with wide HSM50 are gaining more biomass than are low HSM50 forests. We propose that this may be associated with a growth-mortality trade-off whereby trees in forests consisting of fast-growing species take greater hydraulic risks and face greater mortality risk. Moreover, in regions of more pronounced climatic change, we find evidence that forests are losing biomass, suggesting that species in these regions may be operating beyond their hydraulic limits. Continued climate change is likely to further reduce HSM50 in the Amazon6,7, with strong implications for the Amazon carbon sink.Publisher PDFPeer reviewe

The IDENTIFY study: the investigation and detection of urological neoplasia in patients referred with suspected urinary tract cancer - a multicentre observational study

Objective To evaluate the contemporary prevalence of urinary tract cancer (bladder cancer, upper tract urothelial cancer [UTUC] and renal cancer) in patients referred to secondary care with haematuria, adjusted for established patient risk markers and geographical variation. Patients and Methods This was an international multicentre prospective observational study. We included patients aged ≥16 years, referred to secondary care with suspected urinary tract cancer. Patients with a known or previous urological malignancy were excluded. We estimated the prevalence of bladder cancer, UTUC, renal cancer and prostate cancer; stratified by age, type of haematuria, sex, and smoking. We used a multivariable mixed-effects logistic regression to adjust cancer prevalence for age, type of haematuria, sex, smoking, hospitals, and countries. Results Of the 11 059 patients assessed for eligibility, 10 896 were included from 110 hospitals across 26 countries. The overall adjusted cancer prevalence (n = 2257) was 28.2% (95% confidence interval [CI] 22.3–34.1), bladder cancer (n = 1951) 24.7% (95% CI 19.1–30.2), UTUC (n = 128) 1.14% (95% CI 0.77–1.52), renal cancer (n = 107) 1.05% (95% CI 0.80–1.29), and prostate cancer (n = 124) 1.75% (95% CI 1.32–2.18). The odds ratios for patient risk markers in the model for all cancers were: age 1.04 (95% CI 1.03–1.05; P < 0.001), visible haematuria 3.47 (95% CI 2.90–4.15; P < 0.001), male sex 1.30 (95% CI 1.14–1.50; P < 0.001), and smoking 2.70 (95% CI 2.30–3.18; P < 0.001). Conclusions A better understanding of cancer prevalence across an international population is required to inform clinical guidelines. We are the first to report urinary tract cancer prevalence across an international population in patients referred to secondary care, adjusted for patient risk markers and geographical variation. Bladder cancer was the most prevalent disease. Visible haematuria was the strongest predictor for urinary tract cancer

A multi-country test of brief reappraisal interventions on emotions during the COVID-19 pandemic.

The COVID-19 pandemic has increased negative emotions and decreased positive emotions globally. Left unchecked, these emotional changes might have a wide array of adverse impacts. To reduce negative emotions and increase positive emotions, we tested the effectiveness of reappraisal, an emotion-regulation strategy that modifies how one thinks about a situation. Participants from 87 countries and regions (n = 21,644) were randomly assigned to one of two brief reappraisal interventions (reconstrual or repurposing) or one of two control conditions (active or passive). Results revealed that both reappraisal interventions (vesus both control conditions) consistently reduced negative emotions and increased positive emotions across different measures. Reconstrual and repurposing interventions had similar effects. Importantly, planned exploratory analyses indicated that reappraisal interventions did not reduce intentions to practice preventive health behaviours. The findings demonstrate the viability of creating scalable, low-cost interventions for use around the world

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries

Nivel de Adherencia al Tratamiento Farmacológico y Dietético en Pacientes del Programa de Diabetes del Policlínico Chiclayo Oeste - Essalud en Diciembre del 2015

Objetivo. Como parte del tratamiento de la Diabetes Mellitus 2 (DM 2) no solo está implicado el tratamiento farmacológico sino también el ajuste de la dieta alimenticia, el control del peso y el desarrollo de actividades físicas. El objetivo de este estudio fue estimar el nivel de adherencia al tratamiento farmacológico y dietético, teniendo en cuenta la relación existente con la edad, el sexo, el grado de instrucción y el control de glicemia. Material y Método. Se realizó un estudio transversal descriptivo en 124 pacientes pertenecientes al programa de Diabetes del Policlínico Chiclayo Oeste – EsSalud en diciembre del 2015, el muestreo fue probabilístico y se contó con la autorización de las autoridades del Policlínico y del médico tratante, el análisis estadístico fue mediante Software Excel 2013. Resultados. De un total de 124 encuestados, el 35,48% presentó adherencia farmacológica, y el 33,87% adherencia dietética. Además el 47,58% reflejó control de la enfermedad teniendo como base el nivel de glicemia de su último control. Conclusiones. El nivel de adherencia al tratamiento tanto farmacológico como dietético no llega a la mitad de los pacientes y no se encontró una relación significativa entre pacientes con nivel de glicemia controlada y nivel de adherencia al tratamiento farmacológico y dietético

Valoración de la calidad de prescripción de transfusión sanguínea en un hospital de alta complejidad en la región Lambayeque

Objective: To assess the quality of blood transfusion prescriptions and to verify the main diagnoses for prescribing blood transfusions in a high complexity hospital in Lambayeque region. Materials and Methods: This is a cross-sectional study. We assessed 298 blood transfusion prescriptions, which were selected using stratified randomization by hospital areas. Prescription quality was assessed based on compliance with the Guide for Appropriate Indications of Blood Components from Edgardo Rebagliati-Martins Hospital. Clinical records were reviewed aiming to obtain the information required for filling the data collection form. Descriptive statistics was used for obtaining rate regarding quality of blood transfusion prescriptions. Results: Roughly one-quarter (26.5%) of blood transfusion prescriptions were deemed as inadequate [95% CI: 21.7-31.3]. The blood product with the highest inadequate quality rate was frozen plasma (52.6% [95% CI: 35.4% - 69.8%]), while cryoprecipitate requests had the lowest rate of inadequate quality in its prescriptions (20.0% [95% IC: 0.5% -71.6%]). When different hospital areas were assessed, the general medicine department had the highest rate of inadequate quality of blood transfusion prescriptions (36.0%), followed by anesthesiology (29.4%) and gynecology & obstetrics (27.3%) departments. Conclusions: The quality of blood transfusion prescriptions was found to be inadequate in 26.5% of all cases, and the highest inadequacy rates were found in the general medicine department and in frozen plasma requests.Objetivo: Valorar la calidad de la prescripción en las transfusiones sanguíneas realizadas y conocer los principales diagnósticos por los que se prescribió una transfusión sanguínea en un hospital de Alta Complejidad de la región Lambayeque. Materiales y Métodos: Estudio transversal. Se evaluaron 298 prescripciones de transfusiones sanguíneas efectivizadas, que fueron seleccionadas mediante aleatorización estratificada por departamento hospitalario. Se valoró la calidad de la prescripción en base al cumplimiento de la Guía de Indicaciones Adecuadas de Componentes Sanguíneos del Hospital Edgardo Rebagliati Martins. Se revisó las historias clínicas para obtener información necesaria para el llenado de la ficha de recolección y mediante estadística descriptiva se obtuvieron frecuencias y porcentajes acerca de la calidad de prescripción de transfusión sanguínea. Resultados: El 26,5% de las prescripciones sanguíneas en general se valoraron como inadecuadas [IC95%: 21,7 - 31,3]. El hemocomponente con mayor valoración de calidad inadecuada fue el plasma fresco congelado (52,6% [IC95%: 35,4% - 69,8%]), mientras que se encontró una menor proporción de calidad inadecuada en las solicitudes de crioprecipitado (20,0% [IC95%: 0,5%-71,6%]). Según departamento hospitalario, el departamento de Medicina obtuvo la mayor proporción de prescripciones inadecuadas (36,0%), seguido del departamento de Anestesiología (29,4%) y de Gineco-obstetricia (27,3%). Conclusiones: La calidad de prescripción de transfusión sanguínea se valoró como inadecuada en el 26,5%, siendo mayor en el Departamento de Medicina, y en las solicitudes de plasma fresco congelado