The Path Towards Defining “Investment” in ICSID Investor-State Arbitrations: The Open-Ended Approach

Article 25 of the International Convention on the Settlement of Investment Disputes left the notion of “investment” intentionally undefined, thus leaving its interpretation in the hands of arbitration tribunals, which has led to inconsistencies, confusion and debate regarding the true essence of what may appear as a routine concept. This article tries to explain that the proper meaning of “investment” under the Convention must be clarified not only by discussing the drafting history of the Convention, but by also examining doctrinal tendencies, key aspects of corresponding arbitration awards and customary international law and argues that arbitration tribunals should show strong deference to states’ interpretations on the question of what constitutes an “investment,” as it is what the drafters’ intended and that is what suggests a careful analysis of the convention’s object and purpose

Witnessing Intimate Partner Violence as a Child Increases the Likelihood of Becoming a Perpetrator, but Not Becoming a Victim

Background: The association of perpetrators of intimate partner violence (IPV) with drug and alcohol use, abuse as a child, age, socioeconomics and race has been established. The relation between IPV perpetrators and being an adult who witnessed IPV as a child (ACW) is not fully established, although in a previous study no association was found between IPV victims and ACWs. Objective: The objective of the present study was to determine whether perpetrators of IPV could be identified in a busy emergency department (ED) and were more likely than non-perpetrators to be ACWs. The hypothesis of the present study was that perpetrators differed significantly from non-perpetrators in being ACWs, in being victims of IPV, and in demographics, drug and alcohol use, and history of child abuse. Methods: The design was a cross-sectional cohort of patients presenting to a high volume academic emergency department (ED) during 46 randomized 4-hour shifts determined via random numbers table 11/09/06-1/8/07. A choice of confidential computer touch screen data entry program or paper format was offered for collecting data. Data collected included demographics as well as scales to determine whether subjects were a perpetrator, victim, and/or ACW of IPV. Specific scales included a validated scale for perpetrators of IPV (PAPs), a single question for determining witnessing abuse as a child (ACW), and a validated scale, the ongoing violence assessment tool (OVAT) for ongoing victimization of IPV. Two other scales, the AWA and the WOVAT were used to confirm the construct validity of the scales used for perpetrators and ACWs. Predictor variables were ACW, ongoing IPV (OVAT) and demographics. Main Outcome Measures; Statistical analysis: Demographics and prevalence were reported as percentages. Relationships between perpetrators, ACWs, and victims were described using 2 way contingency tables. Predictors of perpetrators were analyzed using multivariable logistic regression. Odds ratios (OR) and 95% Confidence intervals were reported where indicated. Results: 236 subjects were entered, 207 had complete data sets. Forty-four (19%) were perpetrators. By univariate analysis there was a significant correlation of perpetrators and ACW (p=0.001 by single question) and between perpetrators and being IPV victims (p=0.001). There was no significant correlation of perpetrators with race, education, gender, insurance, children in the home, marital status, or abuse as a child. Perpetrators reported they and their spouses were more likely to use alcohol in excess and admitted to spouses abuse of drugs, but not their own. By regression analysis significant predictors of perpetrators included ACW (OR 2.7; 95% CI 1.8, 11.3), and spouse drug abuse (OR 7.7; 95% CI 1.7, 34). Conclusion: Perpetrators were identified in a busy ED setting. Perpetrators were significantly more likely than non perpetrators to be ACWs but not more likely to be IPV victims. Spouse drug abuse and ACW were the 2 significant predictors of perpetrators.\u2

Sensibilidad y especificidad de la ultrasonografía en el diagnóstico de apendicitis aguda en pacientes pediátricos, Hospital Nacional Daniel Alcides Carrión, enero a diciembre 2012

Publicación a texto completo no autorizada por el autorEl documento digital no refiere asesorDetermina la sensibilidad y especificidad de la Ultrasonografía en el diagnóstico de Apendicitis Aguda en niños en el hospital Daniel Alcides Carrión en el año 2012. Es un estudio para validación de prueba diagnóstica, transversal, retrospectivo. Se revisaron las historias clínicas, informes de ecografía abdominal e informe de anatomía patológica de todos los pacientes pediátricos, menores de 15 años, que fueron intervenidos quirúrgicamente con el diagnóstico presuntivo de Apendicitis aguda por el servicio de Cirugía Pediátrica del Hospital Nacional Daniel Alcides Carrión. Se estudiaron 105 pacientes, de los cuales 70 fueron varones (67%) y 35 mujeres (33%). La edad promedio fue de 9.3 años y el tiempo promedio de enfermedad fue de 38 horas. Se encontraron 94 pacientes con diagnóstico anatomopatológico de Apendicitis aguda y 10 con apéndice sin alteraciones, representando un 10% de error diagnóstico. Se encontró una Sensibilidad de 82%, Especificidad de 82%, Valor predictivo positivo de 97% y Valor predictivo negativo de 35%. Se evaluó cada hallazgo ecográfico patológico encontrándose que la especificidad y valor predictivo positivo para la visualización de estructura tubular en FID y presencia de hiperecogenicidad de la grasa mesentérica en FID fue de 100% respectivamente, y valor predictivo negativo de 14 y 15% respectivamente. La ultrasonografía mostró una Sensibilidad y Especificidad de 82% de acuerdo a lo reportado en la literatura. La ultrasonografía presentó un alto valor predictivo positivo mostrando gran utilidad frente a hallazgos ecográficos patológicos. La ultrasonografía presentó un bajo valor predictivo negativo mostrando poca utilidad frente a hallazgos ecográficos negativos, por lo que el paciente debe ser evaluado dentro de un contexto clínico y laboratorial. Los hallazgos ecográficos de estructura tubular en FID y presencia de hiperecogenicidad de la grasa mesentérica en FID presentaron los más altos valores predictivos positivos y especificidad, ambos con 100%.Trabajo académic

Incidencia del control interno en las cuentas por cobrar comerciales de la empresa Gelafrut S. R. L. en el distrito de San Luis 2016

El presente trabajo es una investigación que tiene el propósito de evaluar la incidencia del control interno en las cuentas por cobrar comerciales de la empresa Gelafrut S.R.L. en el Distrito de San Luis 2016. El diseño que utilizaremos para este Trabajo de Investigación será No Experimental, Transversal –Descriptivo. Así mismo para el desarrollo de este trabajo de investigación, se obtuvo información a través de la encuesta Likert que se le realizo al personal del área administrativa de la empresa Gelafrut S.R.L. Según los resultados obtenidos de dicha evaluación, hemos llegado a la conclusión de que la Empresa Gelafrut S.R.L en el año 2016 ha mejorado notablemente en sus métodos y/o procedimientos; específicamente en el área de Créditos y Cobranzas se determinó que la empresa está en un proceso de mejora continua; dado que los resultado que se obtuvieron a través de nuestro instrumento fueron en promedio; positivos, por lo cual lo más recomendable para la empresa es establecer nuevas políticas de crédito, mejorar las leyes y reglamentos internos, etc

Implementación de las normas internacionales de información financiera en los estados financieros de las empresas comerciales del distrito de Piura

El presente trabajo tiene como objetivo principal identificar los procesos para la implementación de normas internacionales de información financiera que han adoptado las empresas del sector comercial del distrito de Piura, en la realización de sus estados financieros.Se utilizó una data de 168 empresas comerciales del distrito de Piura. Como técnica de recolección de datos, se aplicaron encuestas, conteniendo preguntas sobre datos de procesos y cumplimiento de normas, que permitieron contrastar la valides de la hipótesis planteada sobre los procesos para la implementación de las NI1F son: crear un plan de capacitación dirigido a los encargados de la información contable, realizar un cambio en el sistema contable basado en N1IF y realizar seguimiento y evaluación de la aplicación de los cambios normativos.Al final del análisis, se acepta la hipótesis, ya que los resultados fueron los esperados, pues se identificaron los procesos que han seguido las empresas comerciales, siendo muchas de ellas se encuentran en camino a la implementación de lasNIIF

Development and Validation of the Trauma-Related Cognitions Scale

Cognitive theories suggest the manner in which individuals process trauma-related information influences posttraumatic sequelae. Interpretations about trauma can be maladaptive and lead to cognitive distortions implicated in the development of posttraumatic stress disorder (PTSD) through the processes of overaccommodation and assimilation. Alternatively, adaptive interpretations about trauma through the process of accommodation can lead to post-trauma resilience and recovery. The Trauma-Related Cognitions Scale (TRCS) provides a measure of beliefs associated with these cognitive processes. The TRCS was developed over the course of four phases. During Phase 1, 94 items derived from previously validated trauma cognition/beliefs measures were aggregated with 40 items developed by the authors. Phase 2 investigated the TRCS factor structure by fitting exploratory factor analysis (EFA) models to data from a non-clinical sample, resulting in a reduced 69-item TRCS representing four factors: the three theoretical cognitive processes of overaccommodation, assimilation, and accommodation, and an additional optimism factor. Phases 3 and 4 fit confirmatory factor analysis (CFA) models of the 69-item TRCS in a new non-clinical and a clinical sample, respectively, and further validation analyses were conducted. Initial evidence suggests the TRCS is a valid and reliable measure of trauma beliefs. Continued validation can determine its utility in both research and clinical contexts

A field evaluation of the Hardy TB MODS Kit™ for the rapid phenotypic diagnosis of tuberculosis and multi-drug resistant tuberculosis.

BACKGROUND: Even though the WHO-endorsed, non-commercial MODS assay offers rapid, reliable TB liquid culture and phenotypic drug susceptibility testing (DST) at lower cost than any other diagnostic, uptake has been patchy. In part this reflects misperceptions about in-house assay quality assurance, but user convenience of one-stop procurement is also important. A commercial MODS kit was developed by Hardy Diagnostics (Santa Maria, CA, USA) with PATH (Seattle, WA, USA) to facilitate procurement, simplify procedures through readymade media, and enhance safety with a sealing silicone plate lid. Here we report the results from a large-scale field evaluation of the MODS kit in a government service laboratory. METHODS & FINDINGS: 2446 sputum samples were cultured in parallel in Lowenstein-Jensen (LJ), conventional MODS and in the MODS kit. MODS kit DST was compared with conventional MODS (direct) DST and proportion method (indirect) DST. 778 samples (31.8%) were Mycobacterium tuberculosis culture-positive. Compared to conventional MODS the sensitivity, specificity, positive, and negative predictive values (95% confidence intervals) of the MODS Kit were 99.3% (98.3-99.8%), 98.3% (97.5-98.8%), 95.8% (94.0-97.1%), and 99.7% (99.3-99.9%). Median (interquartile ranges) time to culture-positivity (and rifampicin and isoniazid DST) was 10 (9-13) days for conventional MODS and 8.5 (7-11) for MODS Kit (p<0.01). Direct rifampicin and isoniazid DST in MODS kit was almost universally concordant with conventional MODS (97.9% agreement, 665/679 evaluable samples) and reference indirect DST (97.9% agreement, 687/702 evaluable samples). CONCLUSIONS: MODS kit delivers performance indistinguishable from conventional MODS and offers a convenient, affordable alternative with enhanced safety from the sealing silicone lid. The availability in the marketplace of this platform, which conforms to European standards (CE-marked), readily repurposed for second-line DST in the near future, provides a fresh opportunity for improving equity of access to TB diagnosis and first and second-line DST in settings where the need is greatest

Control interno de las cuentas por cobrar comerciales de una empresa del sector industrial del distrito de San Luis durante el periodo 2016

RESUMEN El presente trabajo denominado Control Interno de las Cuentas por Cobrar en una empresa del sector industrial durante el periodo 2016. Tiene como objetivo principal describir el Control Interno de las Cuentas por Cobrar Comerciales, identificando el Control Interno de la política de créditos el saber los métodos de cobranza que utiliza la empresa asimismo se describe cómo se gestionan las cuentas por cobrar en la empresa. Por otro lado, el diseño que se utilizó para este trabajo de investigación será no experimental, transversal – descriptivo. Asimismo, para el desarrollo de este trabajo de investigación, se obtuvo información a través de la entrevista que se le realizó al personal del área administrativa de una empresa del sector industrial durante el periodo 2016. Según los resultados obtenidos de dicha evaluación, se ha llegado a la conclusión de que la empresa no cuenta con un control interno de cuentas por cobrar implementado formalmente lo cual genera que la empresa no obtenga información confiable al final de un periodo; debido a que no puede medir con efectividad los posibles riesgos. PALABRAS CLAVE: Control Interno, Cuentas por Cobrar, Crédito.ABSTRACT This research work is about Internal Control for Accounts Receivable in an industrial company for the period 2016. The objective of the research is to describe the Internal Control for Accounts Receivable and identify the internal control of the politics credit, the recovery measures design by the company, it´s also describe the management mechanism to accounts receivable in the company. Also, it´s design a no-experimental, descriptive study and cross sectional design. In the development of this research work, the information was obtained through personal interviews with the administrative employees of the company during the period 2016. According to the data obtained of this evaluation, the company doesn´t have internal control for accounts receivable formally implemented, which means that the company doesn’t obtain reliable information at the end of this period; there for can’t measure effectively the possible risks. KEYWORDS: Internal Control, Accounts Receivable, Credit

Resonancia magnética sin sedación en neonatos

Magnetic Resonance Imaging (MRI) is a diagnostic method that does not use ionizing radiation and provides high quality diagnostic images. However, it requires the patient to remain immobilized throughout the study, which is a challenge for pediatric patients, and in many cases it is performed under sedation. In case of newborns, diagnostic quality MRI studies can be obtained without the need for sedation using natural sleep after feeding. Since 2018 we have implemented this method with excellent results, especially in images of the brain. Adequate preparation prior to study, coordination with the parents and/or the neonatology team, as well as a dedicated and specific protocol for each case are key to success of this technique.La resonancia magnética (RM) es un método de diagnóstico por imágenes que no utiliza radiación ionizante y brinda imágenes de alta calidad diagnóstica. Sin embargo, requiere que el paciente se mantenga inmovilizado durante todo el estudio, lo cual es un reto para pacientes pediátricos, por lo que en muchos casos se realiza bajo sedación. En el caso de recién nacidos se pueden obtener estudios de RM de calidad diagnóstica sin necesidad de sedación utilizando el sueño natural luego de su alimentación. Desde el año 2018 hemos implementado este método con excelentes resultados, especialmente en imágenes del encéfalo. Una adecuada preparación previa al estudio, coordinación con los padres de familia y/o equipo del servicio de neonatología así como un protocolo dedicado y específico para cada caso son claves para el éxito de esta técnica