Propuesta de aplicación del modelo de control interno COSO en los macroprocesos de ingresos y egresos de las iglesias miembro de la Confederación evangélica de las Asambleas de Dios.

El origen del presente trabajo titulado “PROPUESTA DE APLICACIÓN DEL MODELO DE CONTROL INTERNO COSO EN LOS MACROPROCESOS DE INGRESOS Y EGRESOS DE LAS IGLESIAS MIEMBRO DE LA CONFERENCIA EVANGELICA DE LAS ASAMBLEAS DE DIOS” se fundamenta en el crecimiento de la actividad social en El Salvador; es así como, ha generado que las iglesias formen alianzas estratégicas para ser más eficientes en el país, esto conlleva a que sus operaciones se incrementen generándose la necesidad de sistematizarlas para alcanzar sus objetivos de una manera más ágil y eficientes. Para el desarrollo de la investigación se utilizó el estudio analítico con el fin de comprender la problemática identificada, para lo cual se consideró como unidad de observación las iglesias miembros de la Conferencia Evangélicas de las Asambleas de Dios que prestan servicios sociales, de las cuales se seleccionó una muestra para obtener información acerca del conocimiento y aplicación del informe de COSO, en tal sentido se diseñó un cuestionario para recabar información al respecto y este fue dirigido a los Pastores Generales. Los resultados obtenidos se analizaron e interpretaron por medio de una tabulación, esta consistió en el análisis de sus resultados La información recopilada reveló que la evaluación del control interno de acuerdo al informe de COSO no está siendo aplicada como tal. Por lo cual los pastores y administradores en las iglesias expresaron sus inquietudes acerca de la elaboración de una guía diseñada de acuerdo a los criterios del COSO para realizar la mencionada evaluación. En función a lo anterior se propuso una guía bajo este enfoque.

Manual de procedimientos de auditoría de gestión aplicada a las iglesias evangélicas.

El presente trabajo tiene por objeto exponer a la comunidad evangélica un manual de procedimientos de auditoría de gestión aplicable a sus instituciones, de manera que sirva como una herramienta a los pastores, administradores y demás personas interesadas en conocer las ventajas de la aplicación de la auditoría de gestión, para medir sus resultados en términos de eficiencia, eficacia y economía, así como también proporcionar a los auditores un esquema básico de los principales tópicos a considerar al momento de realizar dicha clase de auditoría en una iglesia evangélica. En el primer capítulo se estructura el marco teórico conceptual el cual contempla los antecedentes internacionales y nacionales, conceptos básicos, generalidades, objetivos, campo de acción y etapas de la auditoria de gestión: planeación, ejecución e informe. Se desarrolla además la naturaleza y alcance de este tipo de auditorías, la importancia y ventajas de su aplicación, así como las diferencias que se establece con la auditoría financiera, se enuncia el control interno de gestión, que incluye la evolución, objetivos, la evaluación y los componentes del control interno en el marco del COSO ERM-II. Se enuncian los indicadores como parámetros fundamentales en la aplicación de la auditoría de gestión, también forma parte elemental, la clasificación de los indicadores de gestión desde la perspectiva cualitativa y cuantitativa, sean estos de eficiencia, eficacia o economía. Se hace además una referencia a las normas técnicas aplicadas entre ellas las normas generales, Normas Internacionales de Auditoría y se definen conceptualmente lo que es un manual de procedimientos de auditoria de gestión y las oportunidades de su aplicación entre otras. Al final del marco conceptual se presentan las generalidades de las iglesias evangélicas, sus antecedentes históricos en nuestro país, la definición etimológica de iglesia, su entorno y régimen legal relacionado, tal como el Código Civil, la Ley de Asociaciones y Fundaciones sin Fines de Lucro de El Salvador; la descripción de su organización y funcionamiento, el gobierno de este tipo de instituciones, composición del patrimonio, estructura organizativa, la clasificación de las mismas y etapas del proceso administrativo, planificación, organización, dirección y control; como elementos indispensables a considerar en el logro de los propósitos de dichas entidades. Al final se describe las finanzas en la iglesia, haciendo referencia a la contabilidad y presupuesto, no dejando de lado el elemento humano que debe considerarse en esta clase de instituciones, tal como la responsabilidad de los lideres, sean estos pastores, directores, diáconos o feligresía en general. En el segundo capítulo se presenta la metodología de la investigación y diagnóstico, haciendo referencia al tipo de estudio, unidades de observación en este caso las iglesias evangélicas ubicadas en el departamento de San Salvador, la definición de la población y muestra del estudio, la recopilación de la información, procesamiento y análisis de la información obtenida mediante la aplicación de cuestionarios con preguntas abiertas y cerradas; así como la interpretación de los datos, mediante la presentación tabulada y graficada de las respuestas obtenidas, concluyendo cada una de las interrogantes. Por último se elabora un diagnóstico de la investigación de campo en base a los datos obtenidos en la encuesta efectuada a los auditores, pastores evangélicos, gerentes financieros, tesoreros, contadores y demás personal de dirección encargados de las iglesias encuestadas. El capítulo tres expone detalladamente los principales procedimientos a considerar al momento de planear y ejecutar la auditoría de gestión en las iglesias evangélicas, considerando las características de estas entidades, teniendo como finalidad proporcionar a los responsables de la administración de las iglesias evangélicas, un manual que describa los aspectos más importantes en cada una de las fases de la auditoría desde su planeación hasta la emisión del informe. En el cuarto capítulo se exponen las conclusiones a las que llegó el grupo en base a la información investigación realizada, y, se enuncian algunas recomendaciones que como grupo sugerimos. Al final del documento se adjuntan los anexos y la bibliografía utilizada.

Formação das substâncias de reserva durante o desenvolvimento de sementes de urucum (Bixa orellana L. - Bixaceae)

Annatto seeds do not germinate during early stages of their development because of insufficient reserve substances. In situ analysis showed that the principal reserves are proteins and starch, deposited in endosperm cells. During the early stages of development, the starch grains were elliptic, because amylose was the minor component. During development, these grains became more spherical due to an increase in amylose relative to amylopectin. Endosperm cells do not contain protein bodies, but they accumulate proteins dispersed in the cytoplasm. At the final stage of development the proteins became compacted due to the dehydration of the seeds wich is part of the global process of orthodox seeds maturation. Natural fluorescence revealed aromatic amino acids, principally tryptophan and tyrosine in the proteins. The seeds reached their maximum dry weight after moisture contents had declined to around 60%. At this point the seeds presented maximum germination capacity.

Linfoma ileal primário como uma causa de intussuscepção ileocecal recorrente

INTRODUÇÃO: A intussuscepção ocorre quando um segmento proximal do intestino invagina para dentro do lúmen do segmento distal adjacente. Esta patologia é relativamente comum em crianças, sendo geralmente idiopática, diferentemente do que é evidenciado em adolescentes e adultos, os quais apresentam uma causa orgânica comprovada na maioria dos casos. O linfoma intestinal como etiologia desta patologia é extremamente raro. RELATO DE CASO: Um paciente de 16 anos, masculino, referindo dor abdominal em quadrante inferior direito há 36 horas associada a vômitos e fezes com sangue vivo compareceu em nosso serviço. O exame físico se apresentava dentro da normalidade exceto por uma massa palpável no quadrante inferior direito. A ultra-sonografia abdominal revelou intussuscepção ileocecal. A colonoscopia demonstrou uma massa protuberante proveniente do orifício da válvula ileocecal que foi reduzida, tendo o paciente um alívio completo dos sintomas. Três semanas após, o paciente retornou ao nosso hospital com recorrência dos sintomas. Uma laparotomia exploradora foi realizada evidenciando uma massa polipóide no íleo terminal com intussuscepção para dentro do ceco. Uma colectomia direita ampliada foi realizada. Após exame patológico da peça e estadiamento tumoral, um linfoma de Burkitt primário foi diagnosticado. A recuperação pós-operatória não apresentou intercorrências e o paciente foi encaminhado para quimioterapia adjuvante.

Ichthyofauna of Rio Jurubatuba, Santos, São Paulo: a high diversity refuge in impacted lands

Ichthyofaunistic surveys in the Atlantic Rainforest have been published in relatively few works, in spite of the major biological importance of this once vast biome which is rapidly vanishing due to disordered human population growth and natural resources overexploitation. The present study aimed to access the fish fauna of a relatively well preserved basin between the cities of Santos and Cubatão (SP), an area highly modified by human activities where recent ichthyofaunistic surveys are still missing. Collections were made during three field trips in Rio Jurubatuba, a medium sized costal river, and Riacho Sabão, one of its main tributaries. A total of 2773 specimens were sampled, representing 25 species from 14 families. Six species were primary marine using the upper reaches of Rio Jurubatuba. Twelve of the 19 freshwater species are endemic of the Atlantic Rainforest and four are present in regional lists of endangered species. Only five species occurred in both Rio Jurubatuba and Riacho Sabão. The most diverse family was Characidae, followed by Poeciliidae, Rivulidae and Heptapteridae. Phalloceros caudimaculatus was the most abundant species, followed by Poecilia vivipara and Geophagus brasiliensis. The study area is considered well preserved and due to its critical location, urges for conservation policies to protect its fish diversity.

Endoscopic Ultrasound Facilitates Histological Diagnosis of Renal Cell Cancer

Over two-thirds of renal masses noted incidentally on abdominal CT scans performed for nonurological indications are most likely renal cell carcinoma (RCC). The prognosis in these instances is often quite favorable, as early diagnosis offers the best hope of a complete cure. We report the identification of a RCC incidentally at endoscopic ultrasound (EUS) while an earlier CT scan of abdomen was negative. The mass was biopsied resulting in a histological confirmation of RCC and successful surgical resection.

Comparison of the effects of carbon dioxide and helium pneumoperitoneum on renal function

Background and Purpose: Carbon dioxide pneumoperitoneum is associated with significant hypercarbia and acidosis. The aim of this study is to evaluate the effects of carbon dioxide and helium pneumoperitoneum on renal function. Materials and Methods: Thirty adult dogs were put randomly into one of three groups ( n = 10 animals each): group A - pneumoperitoneum not performed; group B - CO2 pneumoperitoneum; and group C - helium pneumoperitoneum. The groups were analyzed with consideration given to body weight, hematologic values, hemodynamic parameters ( heart rate, mean arterial pressure, central venous pressure, cardiac output, stroke volume, systemic vascular resistance, pulmonary vascular resistance, left cardiac work index, cardiac index, mean pulmonary artery pressure, and pulmonary capillary wedge pressure), and renal function ( plasma renin activity, urinary output, creatinine clearance, and sodium excretory fraction). Results: An accentuated decrease in urinary output was observed during pneumoperitoneum in groups B and C compared to the control group. In groups B and C, creatinine clearance declined significantly during pneumoperitoneum in comparison to group A, but after deflation a faster recovery of glomerular filtration was noticed for group C, and a significant increase in sodium excretory fraction was seen for group B. On the other hand, in comparison to the control group, group B had a significant increase in plasma renin activity, with late recovery of glomerular function. Conclusion: Helium ameliorates renal alterations when used for pneumoperitoneum, and it might be used for patients with compromised renal function who have to undergo laparoscopic surgery.

Penicillin-resistant pneumococcus and risk of treatment failure in pneumonia

Objective: To determine whether the presence of in vitro penicillin-resistant Streptococcus pneumoniae increases the risk of clinical failure in children hospitalised with severe pneumonia and treated with penicillin/ampicillin. Design: Multicentre, prospective, observational study. Setting: 12 tertiary-care centres in three countries in Latin America. Patients: 240 children aged 3-59 months, hospitalised with severe pneumonia and known in vitro susceptibility of S pneumoniae. Intervention: Patients were treated with intravenous penicillin/ampicillin after collection of blood and, when possible, pleural fluid for culture. The minimal inhibitory concentration (MIC) test was used to determine penicillin susceptibility of the pneumococcal strains isolated. Children were continuously monitored until discharge. Main outcome measures: The primary outcome was treatment failure (using clinical criteria). Results: Overall treatment failure was 21%. After allowing for different potential confounders, there was no evidence of association between treatment failure and in vitro resistance of S pneumoniae to penicillin according to the Clinical Laboratory Standards Institute (CLSI)/National Committee for Clinical Laboratory Standards (NCCLS) interpretative standards ((adj)RR = 1.03; 95%Cl: 0.49-1.90 for resistant S pneumoniae). Conclusions: Intravenous penicillin/ampicillin remains the drug of choice for treating penicillin-resistant pneumococcal pneumonia in areas where the MIC does not exceed 2 mu g/ml.

Star formation in the intragroup medium and other diagnostics of the evolutionary stages of compact groups of galaxies

Context. Compact groups of galaxies are entities that have high densities of galaxies and serve as laboratories to study galaxy interactions, intergalactic star formation and galaxy evolution. Aims. The main goal of this study is to search for young objects in the intragroup medium of seven compact groups of galaxies: HCG 2, 7, 22, 23, 92, 100 and NGC 92 as well as to evaluate the stage of interaction of each group. Methods. We used Fabry-Perot velocity fields and rotation curves together with GALEX NUV and FUV images and optical R-band and HI maps. Results. (i) HCG 7 and HCG 23 are in early stages of interaction; (ii) HCG 2 and HCG 22 are mildly interacting; and (iii) HCG 92, HCG 100 and NGC 92 are in late stages of evolution. We find that all three evolved groups contain populations of young blue objects in the intragroup medium, consistent with ages < 100 Myr, of which several are younger than < 10 Myr. We also report the discovery of a tidal dwarf galaxy candidate in the tail of NGC 92. These three groups, besides containing galaxies that have peculiar velocity fields, also show extended HI tails. Conclusions. Our results indicate that the advanced stage of evolution of a group, together with the presence of intragroup HI clouds, may lead to star formation in the intragroup medium. A table containing all intergalactic HII regions and tidal dwarf galaxies confirmed to date is appended.

Rapid weight loss followed by recovery time does not affect judo-related performance

In this study, we investigated the effects of rapid weight loss followed by a 4-h recovery on judo-related performance. Seven weight-cycler athletes were assigned to a weight loss group (5% body weight reduction by self-selected regime) and seven non-weight-cyclers to a control group (no weight reduction). Body composition, performance, glucose, and lactate were assessed before and after weight reduction (5-7 days apart; control group kept weight stable). The weight loss group had 4 h to re-feed and rehydrate after the weigh-in. Food intake was recorded during the weight loss period and recovery after the weigh-in. Performance was evaluated through a specific judo exercise, followed by a 5-min judo combat and by three bouts of the Wingate test. Both groups significantly improved performance after the weight loss period. No interaction effects were observed. The energy and macronutrient intake of the weight loss group were significantly lower than for the control group. The weight loss group consumed large amounts of food and carbohydrate during the 4-h recovery period. No changes were observed in lactate concentration, but a significant decrease in glucose during rest was observed in the weight loss group. In conclusion, rapid weight loss did not affect judo-related performance in experienced weight-cyclers when the athletes had 4 h to recover. These results should not be extrapolated to inexperienced weight-cyclers.

Comparative study of phenolic compounds in different Brazilian rice (Oryza sativa L.) genotypes

This study was conducted to evaluate the natural variability of total, extractable and non-extractable phenolics in pigmented and non-pigmented rice genotypes (Oryza sativa L.) and to estimate whether the contents and distribution of these compounds are typical for genotypes from indica and japonica subspecies. Twenty-one samples of commercial as well as new genotypes of brown rice, including seven pigmented genotypes were obtained from two Agronomic Institutes in South Brazil. Free and conjugated phenolics were extracted with ethanol, while bound phenolics were released by alkaline hydrolysis. Total phenolics were estimated in both fractions by the Folin-Ciocalteau method. Genotypes from Japonica and indica non-pigmented subspecies were not statistically distinguishable from each other, but differences in phenolic contents were associated with pericarp color. Despite individual differences, total phenolics were four times higher in pigmented than in non-pigmented genotypes (4246 and 1073 mg ferulic acid equiv. kg(-1), respectively). These high amounts were mostly due to the presence of extractable (free and conjugated) phenolics, which comprised up to 81% of total phenolics for pigmented genotypes. Non-extractable (bound) phenolics comprised 40% of total phenolics of non-pigmented rice genotypes while pigmented genotypes presented greater absolute amounts, but their contribution on total phenolics was small. (C) 2008 Elsevier Inc. All rights reserved.

Dissociation of deprotonated microcystin variants by collision-induced dissociation following electrospray ionization

Microcystins (MC) are a family of hepatotoxic cyclic heptapeptides produced by a number of different cyanobacterial species. Considering the recent advances in the characterization of deprotonated peptides by mass spectrometry, the fragmentation behavior of four structurally related microcystin compounds was investigated using collision-induced dissociation (CID) experiments on an orbitrap mass spectrometer. It is demonstrated in this study that significant structural information can be obtained from the CID spectra of deprotonated microcystins. A predominant ring-opening reaction at the isoMeAsp residue, as well as two major complementary fragmentation pathways, was observed, reducing the complexity of the product ion spectra in comparison with spectra observed from protonated species. This proposed fragmentation behavior was applied to characterize [Leu(1)]MC-LR from a cyanobacterial cell extract. In conclusion, CID spectra of microcystins in the negative ion mode provide rich structurally informative mass spectra which greatly enhance confidence in structural assignments, in particular when combined with complementary positive ion CID spectra. Copyright (C) 2011 John Wiley & Sons, Ltd.

Successful outcome of a surgically treated giant retroperitoneal liposarcoma during pregnancy

Background Retroperitoneal liposarcomas occur more frequently between the fifth and seventh decades. Fortunately, these tumors are exceedingly rare in pregnancy, but when they occur, their management becomes even more challenging. Case A pregnant patient with a retroperitoneal liposarcoma was treated by complete surgical resection at 13 weeks of gestation. The patient gave birth at 37 weeks of gestation to a normal newborn and remains free of disease after a year. Conclusions Individualized approach should be taken according to gestational phase, tumor kinetics and overall patient`s condition. Any disturbance to materno-fetal equilibrium, should be an indication for urgent therapeutic approach.