Estudio comparativo de los sistemas de gestión de prevención de riesgos laborales y responsabilidad social corporativa

El siguiente Trabajo Final de Grado trata sobre el estudio comparativo de los sistemas de gestión de la Prevención de Riesgos Laborales y los sistemas de gestión de la Responsabilidad Social Corporativa a través del análisis de sus modelos normalizados y no normalizados. Para realizar este análisis comparativo de los sistemas de gestión de Prevención de Riesgos Laborales y de Responsabilidad Social Corporativa ha sido necesaria la elaboración de tres capítulos. En un primer apartado se definen los conceptos de Responsabilidad Social Corporativa y de Prevención de Riesgos Laborales, explicando sus antecedentes históricos, sus diferentes modelos de gestión normalizados y no normalizados, y sus mejoras e impactos en las organizaciones que implantan en ellas estos sistemas de gestión. En un segundo y más extenso apartado se encuentra el análisis comparativo de los sistemas de gestión de Prevención de Riesgos Laborales y de Responsabilidad Social Corporativa a partir del desarrollo de criterios relacionados con la Prevención de Riesgos Laborales y de Responsabilidad Social Corporativa y de la manera en la que abordan los diferentes modelos de gestión normalizados y no normalizados estos criterios. Y, finalmente, en un tercer capítulo, se llega a las conclusiones donde se ponen de manifiesto los aspectos más notables de este estudio comparativo y las diferentes aproximaciones entre ellos

Cybercrime: Evolution and relationship with the current pandemic situation. New modalities and new problems

Trabajo de fin de Grado. Grado en Criminología. Curso académico 2021-2022.[ES] La Pandemia del Covid-19 ha provocado múltiples cambios en la sociedad a nivel político, económico y sanitario, entre otros. El estado de alarma y la obligación de estar en los domicilios ha provocado que muchas personas se vean abocadas a la digitalización de sus empleos o bien a buscar trabajo online para poder sobrevivir ante la crisis económica familiar. El aumento de la digitalización empresarial y laboral, ha sido caldo de cultivo para los delincuentes. Los ciberdelincuentes han visto un crecimiento importante de usuarios, nuevas plataformas y nuevas formas de generar ingresos y, por lo tanto, nuevas formas de poder delinquir a través de los sistemas tecnológicos. Si bien antes de la pandemia, los ciberdelincuentes ya realizaban actividades ilegales en la red, durante el coronavirus se especializaron aún más y se adaptaron a la nueva situación digital. En el presente trabajo se expondrá un breve repaso de los delitos más usados por los ciberdelincuentes antes de la pandemia, para seguir con el estudio de cómo han evolucionado estos durante el COVID-19, así como la legislación actual y cómo podríamos minimizar los ataques de los ciberdelincuentes.[EN] The Covid-19 Pandemic has caused multiple changes in society at multiple levels as political, economic and health, among others. The state of alarm and the obligation to stay at home has forced many people to digitize their jobs or to look for a work online in order to survive during this family economic crisis. The increase in digital business has been a breeding ground for criminals of all kinds. Cybercriminals have seen a significant increase in users, new platforms and new ways of generating income and, therefore, new options of being able to commit crimes through technological systems. Although before the pandemic, cybercriminals were already carrying out illegal activities online, during the coronavirus they became even more specialized and highly adapted to this new digital situation. In this thesis, we will analyze a brief review of the most common crimes by cybercriminals before the pandemic, to continue with the study of how these have evolved during COVID-19, as well as the current legislation and how we could minimize their attacks

La comunicación y su revalorización cultural dentro de los procesos de desarrollo local sostenible de la parroquia afro Salinas cantón Ibarra provincia de Imbabura.

The following research paper a thorough analysis of the processes of development in the Afro-Ecuadorian parish of Salinas, while these processes with a reconstruction of the African identity and communication relate is performed. In the parish of Salinas, some time ago we have developed different local development processes , each focused on rescuing and taking the afroecuadorian identity especially ancestral practices as a means of income for salinenses families. This research is divided into three chapters, the first a theoretical synthesis of identity is presented, in this case essentially the Afro-Ecuadorian identity linked to development, and the various processes of cultural strengthening of the black population of Ecuador. Relevant to development communication and scope thereof within local areas, as well as the importance of participatory communication in small spaces topics in the second chapter.En el siguiente trabajo de investigación se realiza un análisis profundo a los procesos de desarrollo en la parroquia afroecuatoriana de Salinas, al mismo tiempo se relacionan dichos procesos con una reconstrucción de la identidad afro y la comunicación. En la parroquia de Salinas, desde hace un tiempo atrás se han desarrollado diferentes procesos de desarrollo local, cada uno enfocado en el rescate de la identidad aforecuatoriana y aprovechando sobre todo las practicas ancestrales como medios de ingresos para las familias salinenses. Esta investigación se encuentra distribuida en tres capítulos, en el primero se presenta una síntesis teórica de la identidad, en este caso esencialmente la identidad afroecuatoriana ligada al desarrollo, además de los diversos procesos de fortalecimiento cultural de la población negra del Ecuador. En el segundo capítulo se tratan temas correspondientes a la comunicación para el desarrollo y los alcances de la misma dentro de espacios locales, así como también de la importancia de una comunicación participativa en espacios pequeños

Análisis de la conciliación tributarias y sus partidas, enfoque normativa NIIF y normativa tributaria en el Ecuador años 2012-2013

La aplicación de las Normas Internacionales de Información Financiera (NIIF) ha tenido un impacto en las sociedades, ocasionando cambios de sus políticas, su información financiera, y en el ámbito tributario dentro del país, reflejándose en el manejo de ciertas cuentas y rubros donde la exigencia acerca de su manejo y de su registro contable varia en concepto de la norma tributaria y la norma contable. Este cambio, se ve al momento en que las sociedades concilian sus resultados para el pago del Impuesto a la Renta, pues existe incompatibilidad con la Normativa Tributaria, haciendo surgir un doble trabajo para las entidades a fin de lograr cumplir con los organismos de control Superintendencia de Compañías y el Servicio de Rentas Internas (SRI). A través de entrevistas y del estudio que se está presentando acerca de la Conciliación Tributaria hemos podido palpar que las principales dudas y falencias se dan en las depreciaciones, las provisiones, los impuestos diferidos, arrendamientos operativos, arrendamientos financieros e inventarios dados de baja; que se han identificado principalmente en el ámbito contable. En el ámbito tributario las falencias detectadas son: la aplicación de los incentivos tributarios como es el caso del incremento neto de empleados, deducción por discapacidad y tercera edad, los respaldos contables de los gastos que son considerados deducibles, los ingresos exentos y los límites de los mismos, por lo que desarrollaremos herramientas para mejorar su control y manejo.The application of International Financial Reporting Standards (IFRS) has made an impact into the societies, causing changes and modifications of their policies, financial information, as well as the tax area within the country, seeing this reflected in the management of certain accounts and items where the demand on its management and its accounting records in respect of various tax law and accounting standards. This change can be seen reflected at the time when societies balance their results for the payment of Income Tax, because there is a margin of incompatibility with the Tax Regulations, making appear a double work for the entities, all for accomplish their obligations with Control Agencies like the Superintendency of Companies and the Internal Revenue Service (IRS). Through interviews and the study being presented about the Tax Reconciliation we could feel that the main concerns and shortcomings exist in the depreciation, provisions, deferred taxes, operating leases, financial leases and inventory written off, which have been identified mainly in the accounting area. In the tax area the identified failures are: the implementation of tax incentives such the increase of employees, deduction for disability and elderly, the accounting backups for the expenses considered deductible, exempt income and its limits. Tools will be developed and will be presented information for professionals and individuals who are directly related to the accounting records, this for create a better guide to improve their controls by applying the mentioned tools, in the development of this research these tools will be exemplified for a better understanding.Contador Público AuditorCuenc

Differences in fatty acids composition between Plasmodium infected and uninfected house sparrows along an urbanization gradient

This study was funded by project P11-RNM-7038 from the Junta de Andalucia and projects PGC2018-095704-B-I00 and PID2020-118205GB-I00 from the Spanish Ministry of Science and Innovation and European (FEDER) funds. CI was funded by the Swedish Research Council for Sustainable Development, FORMAS, no. 2015-00526. JJP was funded by the Fundacion Tatiana Perez Guzman el Bueno, MF is supported by the European Union'sHorizon 2020 research and innovation programme under the Marie Sklodowska-Curie (grant agreement No 844285, 'EpiEcoMod'). Alberto Pastoriza, Manuel Vazquez, Manuel Lobon, Isabel Martin, Laura Gomez, Johan Kjellberg-Jensen and Hong-Lei Wang helped with the field and laboratory work. We are grateful to all the landowners and to Consejeria de Medio Ambiente for allowing us to work on their properties.Anthropogenic activities such as intensification of agriculture, animal husbandry and expansion of cities can negatively impact wildlife through its influence on the availability of high-quality food resources and pathogen transmission. The house sparrow (Passer domesticus), an urban exploiter, is undergoing a population decline. Nutritional constrains and infectious diseases has been highlighted as potential causes. Fatty acids (FAs) play an important role in modulating certain immune responses needed to combat parasite infections. FAs are highly influenced by dietary availability and have been shown to vary between urban and rural birds. Habitat anthropization also affects avianmalaria epidemiology but little attention has been given to the relationship between blood parasite infection, host FAs composition and anthropization. Here, we analysed 165 juvenile birds either infected by Plasmodium or uninfected, captured at 15 localities grouped in triplets containing urban, rural and natural habitats. The total level of FAs was higher in birds fromurban than from rural habitats, suggesting a greater availability of fat-rich foods sources. Furthermore, Plasmodium infected birds had higher relative levels of ω-3 polyunsaturated fatty acids (PUFAs) but lower of ω-6 PUFAs than uninfected birds. In concordance, the ω-6/ω-3 ratiowas also lower in infected than in uninfected birds, but only from natural habitats, likely driven by the slightly higher ω-3 PUFAs in infected birds from natural habitats. Birds from anthropized environments may metabolize the ω-3 PUFAs to promote anti-inflammatory responses against stressors, which would result in lower ω-3 affecting their response against Plasmodium. Alternatively, lower ω-6 PUFAs may influence birds susceptibility to infection due to a weaker pro-inflammatory response. These descriptive results do not allow us to identify the causality of these associations but highlight the need to further investigate the relevance of FAs for birds to fight infectious diseases in habitats with different degree of urbanization.Junta de Andalucia P11-RNM-7038Spanish Ministry of Science and Innovation and European (FEDER) funds PGC2018-095704-B-I00 PID2020-118205GB-I00Swedish Research Council Formas 2015-00526Fundacion Tatiana Perez Guzman el BuenoEuropean Commission 84428

Oxidative status in relation to blood parasite infections in house sparrows living along an urbanization gradient

Living organisms are exposed to a wide range of substances - internal and external - which act like reactive oxygen species (ROS). Oxidative damage accurs when the balance between ROS and antioxidant defenses is altered. Urbanization and parasite infection are both important sources of ROS with different harmful effects on wildlife health, but the potential synergies between both factors are poorly known. Here, we analyse the oxidative stress of wild juvenile male house sparrows (Passer domesticus) along an urbanization gradient in relation to the infection status by three common blood parasites (Plasmodium, Haemoproteus and Leucocytozoon) and bird body condition. We analysed samples from 688 birds captured at 45 localities from southern Spain grouped into triplets including an urban, a rural and a natural habitat, with 15 localities per habitat type. We measured i) thiobarbituric acid reactive substances (TBARS) levels as indicator of the oxidative damage to lipids, and the activity of three antioxidant enzymes ii) glutathione peroxidase (GPx), iii) superoxide dismutase (SOD) and iv) glutathione reductase (GR) as indicators of bird's antioxidant capacity. Birds infected with Haemoproteus and urban birds showed significantly and marginally higher levels of TBARS than uninfected and rural birds, respectively. The relationship between TBARS and body condition is different regarding the infection status (significative) and habitat (marginally significant) being negative for Haemoproteus infected and urban birds but positive for uninfected and non-urban birds. The antioxidant activity was significantly lower in Plasmodium infected birds but marginally higher in Leucocytozoon infected birds than in uninfected ones. Individuals with higher body condition had higher GPx and SOD activity in relation to a lower GR activity. Overall, these results suggest that blood parasites infections and urbanization affect the oxidative status of wild birds and highlight the role of bird's body condition on the regulation of the oxidative stress status

Gender-related patterns of emotion regulation among patients with eating disorders

Difficulties in emotion regulation (ER) are common in females with eating disorders (ED). However, no study to date has analyzed ER in males with ED. In the study at hand, we assessed ER in males with ED and compared results to both females with ED and healthy controls (HC). We also examined associations between ER difficulties, personality, and psychopathology. A total of 62 males with ED were compared with 656 females with ED, as well as 78 male and 286 female HC. ER was assessed by means of the Difficulties in Emotion Regulation Scale (DERS). We found that males and females with ED showed greater ER difficulties compared to HC. Pronounced general psychopathology was a shared factor associated with higher ER difficulties in both males and females with ED. However, whereas higher novelty seeking, higher cooperativeness, lower reward dependence, and lower self-directedness were related to higher ER difficulties in females with ED, lower persistence was associated with ER difficulties in males with ED. In sum, males and females with ED show similar ER difficulties, yet they are distinct in how ER deficits relate to specific personality traits. Research on strategies promoting ER in the treatment of males with ED is warranted

Mindfulness-based Interventions For The Treatment Of Substance And Behavioral Addictions: A Systematic Review

Background: Emotion (dys) regulation as well as the interventions for improving these difficulties are receiving a growing attention in the literature. The aim of the present paper was to conduct a systematic review about the efficacy of mindfulness-based interventions (MBIs) in both substance and behavioral addictions (BAs). Method: A literature search was conducted using Cochrane, PubMed, and Web of Science. Fifty-four randomized controlled trials published in English since 2009 to April 2017 were included into a narrative synthesis. Results: Mindfulness-based interventions were applied in a wide range of addictions, including substance use disorders (from smoking to alcohol, among others) and BAs (namely, gambling disorder). These treatments were successful for reducing dependence, craving, and other addiction-related symptoms by also improving mood state and emotion dysregulation. The most commonly used MBI approaches were as follows: Mindfulness-Based Relapse Prevention, Mindfulness Training for Smokers, or Mindfulness-Oriented Recovery Enhancement, and the most frequent control group in the included studies was Treatment as Usual (TAU). The most effective approach was the combination of MBIs with TAU or other active treatments. However, there is a lack of studies showing the maintenance of the effect over time. Therefore, studies with longer follow-ups are needed. Conclusion: The revised literature shows support for the effectiveness of the MBIs. Future research should focus on longer follow-up assessments as well as on adolescence and young population, as they are a vulnerable population for developing problems associated with alcohol, drugs, or other addictions

A One Health view of the West Nile virus outbreak in Andalusia (Spain) in 2020

Reports of West Nile virus (WNV) associated disease in humans were scarce in Spain until summer 2020, when 77 cases were reported, eight fatal. Most cases occurred next to the Guadalquivir River in the Sevillian villages of Puebla del Río and Coria del Río. Detection of WNV disease in humans was preceded by a large increase in the abundance of Culex perexiguus in the neighbourhood of the villages where most human cases occurred. The first WNV infected mosquitoes were captured approximately one month before the detection of the first human cases. Overall, 33 positive pools of Cx. perexiguus and one pool of Culex pipiens were found. Serology of wild birds confirmed WNV circulation inside the affected villages, that transmission to humans also occurred in urban settings and suggests that virus circulation was geographically more widespread than disease cases in humans or horses may indicate. A high prevalence of antibodies was detected in blackbirds (Turdus merula) suggesting that this species played an important role in the amplification of WNV in urban areas. Culex perexiguus was the main vector of WNV among birds in natural and agricultural areas, while its role in urban areas needs to be investigated in more detail. Culex pipiens may have played some role as bridge vector of WNV between birds and humans once the enzootic transmission cycle driven by Cx. perexiguus occurred inside the villages. Surveillance of virus in mosquitoes has the potential to detect WNV well in advance of the first human cases.This study was supported by emergency funds from CSIC [grant number 202030E263]; Agencia Estatal de Investigación under [grant numbers PID2021-123761OB-I00, PGC2018-095704-B-I00, PID2020-116768RR-C21/C22] supported by FEDER Funds; and by the European Commission–NextGenerationEU (Regulation EU 2020/2094), through CSIC’s Global Health Platform (PTI Salud Global) and by Instituto de Salud Carlos III Project "PI19CIII/00014".S

Lifetime Weight course as a phenotypic marker of severity and therapeutic response in patients with eating disorders

The association between lifetime weight fluctuations and clinical characteristics has been widely studied in populations with eating disorders (ED). However, there is a lack of literature examining the potential role of weight course as a transdiagnostic factor in ED so far. Therefore, the aim of this study is to compare ED severity and treatment outcomes among four specific BMI profiles based on BMI-trajectories across the lifespan: (a) persistent obesity (OB-OB; (n = 74)), (b) obesity in the past but currently in a normal weight range (OB-NW; n = 156), (c) normal weight throughout the lifespan (NW-NW; n = 756), and (d) current obesity but previously at normal weight (NW-OB; n = 314). Lifetime obesity is associated with greater general psychopathology and personality traits such as low persistence and self-directedness, and high reward dependence. Additionally, greater extreme weight changes (NW-OB and OB-NW) were associated with higher psychopathology but not with greater ED severity. Higher dropout rates were found in the OB-OB group. These results shed new light on the BMI trajectory as a transdiagnostic feature playing a pivotal role in the severity and treatment outcome in patients with ED