PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014

The objectives of this research are to examine (1) the effect of financial distress, leverage, growth opportunities, and company growth simultaneously on accounting conservatism, and (2) the effect of financial distress, leverage, growth opportunities, and company growth partially on accounting conservatism.Purposive sampling method is used in this research to determine the sample. The sample of this research is manufacturing company sub-sector consumption listed in Indonesia Stock Exchange during 2012 until 2014. The analysis method used in the research is multiple linear regressions.The result of this research are (1) financial distress, leverage, growth opportunities, and company growth simultaneously effect the accounting conservatism, (2) financial distress, leverage, and company growth partially have not effect the accounting conservatism and, (3) growth opportunity have an effect on the accounting conservatismKeywords: accounting conservatism, financial distress, leverage, growth opportunities, and company growthBanda Ace

Validation of anthropometric and blood pressure Software NutriTe®: Study for 6-11 years old children

Introducción: La obesidad y la hipertensión arterial son patologías muy frecuentes en niños y adolescentes en el mundo. Sin embargo muchas veces no son detectadas tempranamente. Con el fin de facilitar la detección y diagnóstico de ambas enfermedades, se desarrolló NutriTe®. Dicha herramienta, permite realizar conjuntamente una interpretación del estado nutricional y de la tensión arterial. El presente estudio tiene como objetivo validar el software NutriTe® usando WHO Anthro Plus® como método de comparación, en niños escolarizados de 6 a 11 años de edad. Material y Métodos: El estado nutricional de los niños se comparó como valores Z de talla según edad y Z para IMC según edad entre NutriTe® y WHO Anthro Plus®. El cálculo de percentiles para estimar la Tensión Arterial Sistólica (TAS) y Diastólica (TAD) arrojado por NutriTe® fue comparado con las tablas del Cuarto Reporte de Diagnóstico, Evaluación y Tratamiento de la Hipertensión Arterial en niños y adolescentes. Resultados: Fueron estudiados 380 niñas y 752 niños. La correlación intraclase entre NutriTe® y Anthro® fue casi perfecta (p<0,001), tanto para Z-talla/edad en niñas (CCI=0,9997) y niños (0,9995), como Z-IMC/edad en niñas (0,9988) y niños (0,9998). Los percentiles de TAS, mostraron concordancia sustancial-casi perfecta (p<0,001) en niñas (k=0,81) y niños (0,89). Similar tendencia se observó para la TAD (p<0,001) en niñas (k=0,88) y niños (0,83). Conclusiones: NutriTe® fue validada en una población de niños escolarizados de la provincia de Buenos Aires. Los resultados obtenidos muestran comportamientos similares entre NutriTe® y Anthro Plus® en cuanto a la evaluación antropométrica, y entre NutriTe® y las tablas TAS-TAD, para la evaluación de la tensión arterial.Introduction: Obesity and arterial hypertension are very common pathologies in children and adolescents worldwide. However, often they are not early detected. NutriTe® was developed in order to facilitate the detection and diagnosis of both diseases. This tool allows an interpretation of nutritional status and blood pressure, without attempting to compete or emulate other existing software. The present study aims to validate NutriTe® software using WHO Anthro Plus® as a comparison method, in children aged 6 to 11 years old. Material and Methods: The nutritional status of the children was compared as height according to age Z values and BMI according to age Z values between NutriTe® and WHO Anthro Plus®. The calculation of the percentile for the estimation of Systolic (SAT) and Diastolic Arterial Tension (DAT) by NutriTe® was compared with the tables of the Fourth Report on the Diagnosis, Evaluation and Treatment of Hypertension in Children and Adolescents. Results: 380 girls and 752 boys were studied. Intraclass concordance was almost perfect between NutriTe® and Anthro® tools (p < 0.001), for both height/age-Z score in girls (ICC=0.9997) and boys (0.9995), as BMI/age-Z score in girls (0.9988), and in boys (0.9998). The SAT percentiles showed substantial-almost perfect agreement (p < 0.001) in girls (k=0.81) and in boys (0.89). Similar trend was observed for DAT (p < 0.001) in girls (k=0.88) and in boys (0.83). Conclusions: NutriTe® was validated in a population of children in Buenos Aires province. The results show similar behavior in the anthropometric evaluation between NutriTe® and Anthro Plus® and blood pressure evaluation between NutriTe® and SAT-DAT tables.Facultad de Ciencias Veterinaria

El debate académico de competición como instrumento para el aprendizaje de cuestiones de derecho, ciencia política y criminología

Memoria ID-0032. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2016-2017

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

In Support of a Patient-Driven Initiative and Petition to Lower the High Price of Cancer Drugs

Comment in Lowering the High Cost of Cancer Drugs--III. [Mayo Clin Proc. 2016] Lowering the High Cost of Cancer Drugs--I. [Mayo Clin Proc. 2016] Lowering the High Cost of Cancer Drugs--IV. [Mayo Clin Proc. 2016] In Reply--Lowering the High Cost of Cancer Drugs. [Mayo Clin Proc. 2016] US oncologists call for government regulation to curb drug price rises. [BMJ. 2015

Search for dark matter produced in association with bottom or top quarks in √s = 13 TeV pp collisions with the ATLAS detector

A search for weakly interacting massive particle dark matter produced in association with bottom or top quarks is presented. Final states containing third-generation quarks and miss- ing transverse momentum are considered. The analysis uses 36.1 fb−1 of proton–proton collision data recorded by the ATLAS experiment at √s = 13 TeV in 2015 and 2016. No significant excess of events above the estimated backgrounds is observed. The results are in- terpreted in the framework of simplified models of spin-0 dark-matter mediators. For colour- neutral spin-0 mediators produced in association with top quarks and decaying into a pair of dark-matter particles, mediator masses below 50 GeV are excluded assuming a dark-matter candidate mass of 1 GeV and unitary couplings. For scalar and pseudoscalar mediators produced in association with bottom quarks, the search sets limits on the production cross- section of 300 times the predicted rate for mediators with masses between 10 and 50 GeV and assuming a dark-matter mass of 1 GeV and unitary coupling. Constraints on colour- charged scalar simplified models are also presented. Assuming a dark-matter particle mass of 35 GeV, mediator particles with mass below 1.1 TeV are excluded for couplings yielding a dark-matter relic density consistent with measurements

Design concepts for the Cherenkov Telescope Array CTA: an advanced facility for ground-based high-energy gamma-ray astronomy

Ground-based gamma-ray astronomy has had a major breakthrough with the impressive results obtained using systems of imaging atmospheric Cherenkov telescopes. Ground-based gamma-ray astronomy has a huge potential in astrophysics, particle physics and cosmology. CTA is an international initiative to build the next generation instrument, with a factor of 5-10 improvement in sensitivity in the 100 GeV-10 TeV range and the extension to energies well below 100 GeV and above 100 TeV. CTA will consist of two arrays (one in the north, one in the south) for full sky coverage and will be operated as open observatory. The design of CTA is based on currently available technology. This document reports on the status and presents the major design concepts of CTA

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication

International Nosocomial Infection Control Consortium report, datasummary of 50 countries for 2010-2015 : Device-associated module

Q3Artículo original1495-1504Background: We report the results of International Nosocomial Infection Control Consortium (INICC) sur-veillance study from January 2010-December 2015 in 703 intensive care units (ICUs) in Latin America,Europe, Eastern Mediterranean, Southeast Asia, and Western Pacific.Methods:During the 6-year study period, using Centers for Disease Control and Prevention National Health-care Safety Network (CDC-NHSN) definitions for device-associated health care-associated infection (DA-HAI), we collected prospective data from 861,284 patients hospitalized in INICC hospital ICUs for an aggregateof 3,506,562 days.Results:Although device use in INICC ICUs was similar to that reported from CDC-NHSN ICUs, DA-HAIrates were higher in the INICC ICUs: in the INICC medical-surgical ICUs, the pooled rate of central line-associated bloodstream infection, 4.1 per 1,000 central line-days, was nearly 5-fold higher than the 0.8per 1,000 central line-days reported from comparable US ICUs, the overall rate of ventilator-associatedpneumonia was also higher, 13.1 versus 0.9 per 1,000 ventilator-days, as was the rate of catheter-associated urinary tract infection, 5.07 versus 1.7 per 1,000 catheter-days. From blood cultures samples,frequencies of resistance ofPseudomonasisolates to amikacin (29.87% vs 10%) and to imipenem (44.3%vs 26.1%), and ofKlebsiella pneumoniaeisolates to ceftazidime (73.2% vs 28.8%) and to imipenem (43.27%vs 12.8%) were also higher in the INICC ICUs compared with CDC-NHSN ICUs.Conclusions:Although DA-HAIs in INICC ICU patients continue to be higher than the rates reported inCDC-NSHN ICUs representing the developed world, we have observed a significant trend toward the re-duction of DA-HAI rates in INICC ICUs as shown in each international report. It is INICC’s main goal tocontinue facilitating education, training, and basic and cost-effective tools and resources, such as stan-dardized forms and an online platform, to tackle this problem effectively and systematically