Auditoría de gestión a la Cooperativa de Ahorro y Crédito Chibuleo, ubicada en el cantón Ambato, provincia de Tungurahua, para el período comprendido del 1 de enero al 31 de diciembre del 2011

El presente estudio se enfocó en la Auditoria de Gestión a la Cooperativa de Ahorro y Crédito CHIBULEO, ubicada en el Cantón Ambato Provincia de Tungurahua durante el periodo del 1 de enero al 31 de diciembre del 2011, con el objetivo de evaluar el grado de cumplimiento de la misión, visión, objetivos, disposiciones legales, utilización de recursos y el sistema de control interno. Los instrumentos utilizados fueron las técnicas de Auditoria como entrevistas, encuestas, observación, cuestionario de Control interno. La metodología utilizada fue analítica, descriptiva, deductiva, bibliográfica y de campo. La Auditoria de Gestión examino los procedimientos necesarios para contar con evidencia suficiente y así tener una seguridad razonable para determinar las respectivas conclusiones del examen de Auditoría. Se realizó la visita Preliminar a la institución para tener un conocimiento global de la misma. También se aplicó entrevistas a los jefes departamentales con el propósito de dar a conocer el inicio del examen y cuestionarios de control interno por departamentos lo que nos ayudó a determinar deficiencias preliminares. Consecutivamente se planifico la Auditoria de Gestión realizando el análisis y evaluación de la información y documentación recabada en la fase preliminar, en esta etapa se aplicó las técnicas y pruebas de Auditoria las mismas que nos ayudó a sustentar las deficiencias encontradas. Luego se procedió al análisis de hallazgos significativos del examen con sus respectivos atributos. Por último se realizó la comunicación de resultados y el informe de Auditoría con las respectivas conclusiones y recomendaciones de cada hallazgo significativo arrojado luego del examen realizado, las mismas que ayudaran a corregir deficiencias y a mejorar la gestión de la Cooperativa de Ahorro y Crédito CHIBULEO

Cuestiones relativas al ámbito de aplicación subjetivo y material del convenio multilateral iberoamericano de Seguridad Social

La Seguridad Social Internacional y Comunitaria. Conflictos de Leyes y Protección Social DER 2017-83040-C4-3-RCoordinación de los Sistemas de Seguridad Social en la Unión Europea e Iberoamérica DER 2015-69364Universidad de Sevilla VI PPIT-U

El mapa como recurso expresivo y metáfora docente para estudiantes de Bellas Artes, creación de material didáctico mostrado públicamente en la sala de la biblioteca Histórica Marqués de Valdecilla

A partir del tema propuesto sobre cartografía (el río, la montaña, la rosa de los vientos) y a partir del mapa concreto que facilita de su tesoro cartográfico la Biblioteca Histórica Marqués de Valdecilla, el docente realiza una obra plástica personal que, desde su creatividad artística, actualice el mapa clásico y visible el concepto implícito. Como innovación en recurso educativo en abierto y en enseñanza presencial, docentes y estudiantes han elaborado a partir de sus interpretaciones cartográficas, y en relación con los mapas clásicos, seminarios en campus virtual y páginas web, con la dirección, coordinación y asesoramiento de Carmen Pérez. Como método innovador en la enseñanza presencial, cada docente ha escogido un estudiante de su centro o de otra facultad UCM para que le acompañe en la vitrina destinada a su mapa y concepto. En cada vitrina se establece, como índice el título, un diálogo a través de la Historia. La interpretación del tesoro cartográfico depositado en la Biblioteca Histórica se vivifica y transforma en material docente con la mediación de profesores y profesoras que proponen a estudiantes de sus diferentes cursos que participen en la elaboración de mapas con diferentes técnicas y perspectivas (medalla, altorrelieve, vaciado en el departamento de Escultura y Formación artística, dibujo, grabado, impresión digital, fotografía en los departamentos de Dibujo y Grabado, tipografía, media-art en el de Diseño). El trabajo sobre el mapa como metáfora supone el diseño de una herramienta de aprendizaje para las nuevas generaciones de estudiantes: la exposición pública en la Biblioteca Histórica es una etapa más, con estudiantes actuales, de las realizadas con esta institución en el marco de "diálogos a través de la historia", en la que ya han participado más de 50 docentes y mas de 500 estudiantes desde 2007. El contacto mantenido mediante redes y correos complutenses con "alumni", estudiantes ya egresados participantes en estos proyectos, permite establecer un continuo docente intergeneracional entre alumnas y alumnos de distintas proporciones. El fomento de la inserción laboral y el emprendimiento entre los estudiantes se logra mediante la exposición de sus propuestas en la muestra pública en la Biblioteca Histórica Marqués de Valdecilla, en la que alumnos y alumnas están acompañados por artistas invitados y docentes que les abren las puertas del circuito profesional.UCMBiblioteca Histórica Marqués de ValdecillaDepto. de Dibujo y GrabadoFac. de Bellas ArtesFALSEsubmitte

Treatment with tocilizumab or corticosteroids for COVID-19 patients with hyperinflammatory state: a multicentre cohort study (SAM-COVID-19)

Objectives: The objective of this study was to estimate the association between tocilizumab or corticosteroids and the risk of intubation or death in patients with coronavirus disease 19 (COVID-19) with a hyperinflammatory state according to clinical and laboratory parameters. Methods: A cohort study was performed in 60 Spanish hospitals including 778 patients with COVID-19 and clinical and laboratory data indicative of a hyperinflammatory state. Treatment was mainly with tocilizumab, an intermediate-high dose of corticosteroids (IHDC), a pulse dose of corticosteroids (PDC), combination therapy, or no treatment. Primary outcome was intubation or death; follow-up was 21 days. Propensity score-adjusted estimations using Cox regression (logistic regression if needed) were calculated. Propensity scores were used as confounders, matching variables and for the inverse probability of treatment weights (IPTWs). Results: In all, 88, 117, 78 and 151 patients treated with tocilizumab, IHDC, PDC, and combination therapy, respectively, were compared with 344 untreated patients. The primary endpoint occurred in 10 (11.4%), 27 (23.1%), 12 (15.4%), 40 (25.6%) and 69 (21.1%), respectively. The IPTW-based hazard ratios (odds ratio for combination therapy) for the primary endpoint were 0.32 (95%CI 0.22-0.47; p < 0.001) for tocilizumab, 0.82 (0.71-1.30; p 0.82) for IHDC, 0.61 (0.43-0.86; p 0.006) for PDC, and 1.17 (0.86-1.58; p 0.30) for combination therapy. Other applications of the propensity score provided similar results, but were not significant for PDC. Tocilizumab was also associated with lower hazard of death alone in IPTW analysis (0.07; 0.02-0.17; p < 0.001). Conclusions: Tocilizumab might be useful in COVID-19 patients with a hyperinflammatory state and should be prioritized for randomized trials in this situatio

Evaluation of factors leading to poor outcomes for pediatric acute lymphoblastic leukemia in Mexico: a multi-institutional report of 2,116 patients

Background and aimsPediatric acute lymphoblastic leukemia (ALL) survival rates in low- and middle-income countries are lower due to deficiencies in multilevel factors, including access to timely diagnosis, risk-stratified therapy, and comprehensive supportive care. This retrospective study aimed to analyze outcomes for pediatric ALL at 16 centers in Mexico.MethodsPatients &lt;18 years of age with newly diagnosed B- and T-cell ALL treated between January 2011 and December 2019 were included. Clinical and biological characteristics and their association with outcomes were examined.ResultsOverall, 2,116 patients with a median age of 6.3 years were included. B-cell immunophenotype was identified in 1,889 (89.3%) patients. The median white blood cells at diagnosis were 11.2.5 × 103/mm3. CNS-1 status was reported in 1,810 (85.5%), CNS-2 in 67 (3.2%), and CNS-3 in 61 (2.9%). A total of 1,488 patients (70.4%) were classified as high-risk at diagnosis. However, in 52.5% (991/1,889) of patients with B-cell ALL, the reported risk group did not match the calculated risk group allocation based on National Cancer Institute (NCI) criteria. Fluorescence in situ hybridization (FISH) and PCR tests were performed for 407 (19.2%) and 736 (34.8%) patients, respectively. Minimal residual disease (MRD) during induction was performed in 1,158 patients (54.7%). The median follow-up was 3.7 years. During induction, 191 patients died (9.1%), and 45 patients (2.1%) experienced induction failure. A total of 365 deaths (17.3%) occurred, including 174 deaths after remission. Six percent (176) of patients abandoned treatment. The 5-year event-free survival (EFS) was 58.9% ± 1.7% for B-cell ALL and 47.4% ± 5.9% for T-cell ALL, while the 5-year overall survival (OS) was 67.5% ± 1.6% for B-cell ALL and 54.3% ± 0.6% for T-cell ALL. The 5-year cumulative incidence of central nervous system (CNS) relapse was 5.5% ± 0.6%. For the whole cohort, significantly higher outcomes were seen for patients aged 1–10 years, with DNA index &gt;0.9, with hyperdiploid ALL, and without substantial treatment modifications. In multivariable analyses, age and Day 15 MRD continued to have a significant effect on EFS.ConclusionOutcomes in this multi-institutional cohort describe poor outcomes, influenced by incomplete and inconsistent risk stratification, early toxic death, high on-treatment mortality, and high CNS relapse rate. Adopting comprehensive risk-stratification strategies, evidence-informed de-intensification for favorable-risk patients and optimized supportive care could improve outcomes

Global disparities in surgeons’ workloads, academic engagement and rest periods: the on-calL shIft fOr geNEral SurgeonS (LIONESS) study

: The workload of general surgeons is multifaceted, encompassing not only surgical procedures but also a myriad of other responsibilities. From April to May 2023, we conducted a CHERRIES-compliant internet-based survey analyzing clinical practice, academic engagement, and post-on-call rest. The questionnaire featured six sections with 35 questions. Statistical analysis used Chi-square tests, ANOVA, and logistic regression (SPSS® v. 28). The survey received a total of 1.046 responses (65.4%). Over 78.0% of responders came from Europe, 65.1% came from a general surgery unit; 92.8% of European and 87.5% of North American respondents were involved in research, compared to 71.7% in Africa. Europe led in publishing research studies (6.6 ± 8.6 yearly). Teaching involvement was high in North America (100%) and Africa (91.7%). Surgeons reported an average of 6.7 ± 4.9 on-call shifts per month, with European and North American surgeons experiencing 6.5 ± 4.9 and 7.8 ± 4.1 on-calls monthly, respectively. African surgeons had the highest on-call frequency (8.7 ± 6.1). Post-on-call, only 35.1% of respondents received a day off. Europeans were most likely (40%) to have a day off, while African surgeons were least likely (6.7%). On the adjusted multivariable analysis HDI (Human Development Index) (aOR 1.993) hospital capacity &gt; 400 beds (aOR 2.423), working in a specialty surgery unit (aOR 2.087), and making the on-call in-house (aOR 5.446), significantly predicted the likelihood of having a day off after an on-call shift. Our study revealed critical insights into the disparities in workload, access to research, and professional opportunities for surgeons across different continents, underscored by the HDI

Measurement of the top quark forward-backward production asymmetry and the anomalous chromoelectric and chromomagnetic moments in pp collisions at √s = 13 TeV

Abstract The parton-level top quark (t) forward-backward asymmetry and the anomalous chromoelectric (d̂ t) and chromomagnetic (μ̂ t) moments have been measured using LHC pp collisions at a center-of-mass energy of 13 TeV, collected in the CMS detector in a data sample corresponding to an integrated luminosity of 35.9 fb−1. The linearized variable AFB(1) is used to approximate the asymmetry. Candidate t t ¯ events decaying to a muon or electron and jets in final states with low and high Lorentz boosts are selected and reconstructed using a fit of the kinematic distributions of the decay products to those expected for t t ¯ final states. The values found for the parameters are AFB(1)=0.048−0.087+0.095(stat)−0.029+0.020(syst),μ̂t=−0.024−0.009+0.013(stat)−0.011+0.016(syst), and a limit is placed on the magnitude of | d̂ t| &lt; 0.03 at 95% confidence level. [Figure not available: see fulltext.

Measurement of b jet shapes in proton-proton collisions at root s=5.02 TeV

We present the first study of charged-hadron production associated with jets originating from b quarks in proton-proton collisions at a center-of-mass energy of 5.02 TeV. The data sample used in this study was collected with the CMS detector at the CERN LHC and corresponds to an integrated luminosity of 27.4 pb(-1). To characterize the jet substructure, the differential jet shapes, defined as the normalized transverse momentum distribution of charged hadrons as a function of angular distance from the jet axis, are measured for b jets. In addition to the jet shapes, the per-jet yields of charged particles associated with b jets are also quantified, again as a function of the angular distance with respect to the jet axis. Extracted jet shape and particle yield distributions for b jets are compared with results for inclusive jets, as well as with the predictions from the pythia and herwig++ event generators.Peer reviewe

Measurement of the azimuthal anisotropy of Y(1S) and Y(2S) mesons in PbPb collisions at root s(NN)=5.02 TeV

The second-order Fourier coefficients (v(2)) characterizing the azimuthal distributions of Y(1S) and Y(2S) mesons produced in PbPb collisions at root s(NN) = 5.02 TeV are studied. The Y mesons are reconstructed in their dimuon decay channel, as measured by the CMS detector. The collected data set corresponds to an integrated luminosity of 1.7 nb(-1). The scalar product method is used to extract the v2 coefficients of the azimuthal distributions. Results are reported for the rapidity range vertical bar y vertical bar < 2.4, in the transverse momentum interval 0 < pT < 50 GeV/c, and in three centrality ranges of 10-30%, 30-50% and 50-90%. In contrast to the J/psi mesons, the measured v(2) values for the Y mesons are found to be consistent with zero. (C) 2021 The Author(s). Published by Elsevier B.V.Peer reviewe

MUSiC : a model-unspecific search for new physics in proton-proton collisions at root s=13TeV

Results of the Model Unspecific Search in CMS (MUSiC), using proton-proton collision data recorded at the LHC at a centre-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 35.9 fb(-1), are presented. The MUSiC analysis searches for anomalies that could be signatures of physics beyond the standard model. The analysis is based on the comparison of observed data with the standard model prediction, as determined from simulation, in several hundred final states and multiple kinematic distributions. Events containing at least one electron or muon are classified based on their final state topology, and an automated search algorithm surveys the observed data for deviations from the prediction. The sensitivity of the search is validated using multiple methods. No significant deviations from the predictions have been observed. For a wide range of final state topologies, agreement is found between the data and the standard model simulation. This analysis complements dedicated search analyses by significantly expanding the range of final states covered using a model independent approach with the largest data set to date to probe phase space regions beyond the reach of previous general searches.Peer reviewe