Técnicas y procedimientos de auditoría forense para las unidades de auditoría interna de las municipalidades del área metropolítana de San Salvador que ejecutan proyectos de infraestructura financiados por fondos FODES.

El constante aumento de los niveles de corrupción e impunidad en el sector público especialmente en las altas direcciones (crimen de cuello blanco) y el lavado de dinero en diversas modalidades hace necesaria la utilización de los últimos desarrollos de la auditoría, para detectar a tiempo y en forma eficiente dichas manifestaciones. La auditoría forense nace como un nuevo control contra la corrupción gubernamental ya que investiga hechos delictivos como la corrupción, el narcotráfico, el terrorismo, etc. Hacen que el profesional de la contaduría sea más especialista y experto en su labor. El auditor forense evalúa e investiga a totalidad concentrándose en el hecho ilícito y la mala fe de las personas actuando como detectives privados poniendo en práctica toda la experiencia en contabilidad, auditoría e investigaciones. La finalidad del estudio es contribuir en el desempeño de las unidades de auditoría interna de las municipalidades para que ejecuten una adecuada revisión y aplicación de las técnicas y procedimientos de auditoría forense en la detección de fraudes en los proyectos de infraestructura que realizan las alcaldías del área metropolitana de San Salvador. La investigación que se realizó es de tipo hipotético deductivo analítico descriptivo, ya que permite medir evaluar, analizar y describir la problemática en estudio, además de sus causas y efectos. Los datos se obtuvieron a través de la aplicación de catorce encuestas dirigidas a los jefes de auditoría interna, el universo de estudio es igual a la muestra ya que está constituida por un número reducido de elementos conformado por las municipalidades del área metropolitana de San Salvador. Al analizar los resultados más importantes de la investigación, se tiene que el 100% de los jefes de las unidades de auditoría interna considera que será de gran importancia proporcionar un documento que contenga lineamientos de auditoría forense. Al finalizar la investigación se concluyó que existe poco conocimiento sobre la aplicación de la auditoría forense, debido a la falta de capacitación y de las Universidades que no imparten dicha asignatura, además que no cuentan con el personal suficiente para cumplir con los objetivos trazados.

Monitorização Precoce dos Sinais de Alerta de Agressão em Psiquiatria Forense

Introdução: Cerca de 10% dos doentes desenvolvem comportamentos agressivos tornando-se necessário perceber que variáveis, previamente reconhecidas, contribuem para a ocorrência de agressão e, concomitantemente, que ferramentas atuam como respostas de prevenção e estratégias de gestão e controlo do risco. Metodologia: A adequação das respostas terapêuticas depende de uma correta avaliação precoce dos sinais de alerta de agressão, pelo que se recorreu ao ?Forensic Early Signs of Aggression Inventory? (FESAI) por favorecer a compreensão da dinâmica dos mesmos; e proporcionar o envolvimento do doente na sua monitorização e recuperação, constituindo uma preciosa ajuda para os enfermeiros, quer no sedimentação das relações interpessoais, quer na melhoria da intervenção precoce. Neste sentido, propõe-se desenvolver um estudo quantitativo, exploratório e correlacional, a partir de uma realidade contextualizada num serviço de internamento de psiquiatria forense. Objetivos: Analisar e monitorizar a prevalência dos sinais de alerta precoce de agressão através do uso do FESAI, com a finalidade de averiguar a pertinência da sua implementação na realidade portuguesa e avaliar a influência do diagnóstico clínico nos sinais de alerta precoce de agressão. Resultados: Da amostra utilizada verificou-se que os sinais de alerta precoce de agressão que prevalecem são ?desânimo, ansiedade e isolamento social?, sendo o comportamento agressivo condicionado pelo uso da psicofarmacologia, que conduz a perda de energia e prostração e, consequentemente, a uma inevitável deterioração social. Importa, portanto, equacionar que no contexto da realidade portuguesa os resultados obtidos condicionam a validação do FESAI, quer pela redutibilidade da amostra, quer pela conduta que se assume na psiquiatria forense em Portugal. Conclusão: Apesar das limitações que o estudo apresenta, verificou-se que a relevância clínica do FESAI acentua-se por permitir capturar uma ampla variedade de sinais de alerta individuais, constituindo uma preciosa ajuda aos enfermeiros para auxiliar na gestão de comportamentos perturbadores em contexto de internamento, seja qual for o diagnóstico clínico do doente, pelo que deve ser implementado.

Quality evaluation of DNA obtained from stored human saliva and its applicability to identification in Forensic Dentistry

PURPOSE: This study evaluated the quality of DNA obtained from stored human saliva and its applicability to human identification. METHODS: The saliva samples of 20 subjects, collected in the form of saliva in natura and from mouth swabs and stored at -20ºC, were analyzed. After 7 days, the DNA was extracted from the 40 saliva samples and subjected to PCR and electrophoresis. After 180 days, the technique was repeated with the 20 swab samples. RESULTS: The first-stage results indicated that DNA was successfully extracted in 97.5% of reactions, 95% of saliva in natura and 100% of swab saliva samples, with no statistically significant difference between the forms of saliva. In the second phase, the result was positive for all 20 analyzed samples (100%). Subsequently, in order to analyze the quality of the DNA obtained from human saliva, the SIX3-2 gene was tested on the 20 mouth swab samples, and the PCR products were digested using the MbO1 restriction enzyme to evaluate polymorphisms in the ADRA-2 gene, with positive results for most samples. CONCLUSION: It was concluded that the quantity and quality of DNA from saliva and the techniques employed are adequate for forensic analysis of DNA.

Etiology of cutaneous leishmaniasis and anthropophilic vectors in Juruti, Pará State, Brazil

In a preliminary study in Juruti, a mining municipality in western Pará State, Brazil, 12 out of 21 patients suspected of presenting cutaneous leishmaniasis showed positive PCR (SSUrDNA and G6PD): Leishmania (Viannia) braziliensis (9/12; 75%) and L. (V.) sp. (3/12; 25%). Entomological studies in the same location revealed the presence of 12 different phlebotomine species (n =105). One of the most common species was Lutzomyia (Psychodopygus) complexa (17%) which is both highly anthropophilic and a known vector of L. (V.) braziliensis in other regions of Pará. These preliminary findings should serve to guide future epidemiological surveillance in Juruti.

A new species of the genus Pimelerodius Vanin from the Amazon Region, with notes on the geografic distribution of Pimelerodius motacilla (Boheman) (Coleoptera, Curculionidae, Otidocephalini)

Pimelerodius punctiventris sp. nov. (type locality Brazil, Amazonas, Itacoatiara) is described and illustrated. The new taxon is compared with similar species, being distinguished from the other 12 known species of the genus by the presence of punctures in ventrite I. The available published key for identification of species of Pimelerodius is adapted to include the new species. A modification of the generic description of the aedeagus of Pimelerodius is provided, a necessity due to the differences observed in the aedeagus of the new species. The occurrence of P. motacilla (Boheman, 1843) in the Amazon Region, recorded in sympatry with P. punctiventris in Itacoatiara, AM, is discussed and confirmed, based on the study of 41 available specimens.

Insect feeding preferences on Piperaceae species observed in São Paulo city, Brazil

Piperaceae species have been placed among the basal angiosperm and are adapted to a variety of habitats including moist forests, secondary vegetation and dry high lands. The major anatomical/morphology features are of small trees, vines, and shrubs for Piper species, while the epiphytic and succulent characteristics are predominant forms among Peperomia species. Their secondary chemistry can be mostly represented by amides, phenylpropanoids/lignoids, and chromenes in addition to a phletoria of biosynthetically mixed-origin secondary compounds. Although several amides and lignans are known as insecticides, several phytophagous insects, among which some considered pests of economic importance, have been observed feeding vigorously on Piperaceae species. Herein we describe the feeding preferences of fourteen phytophagous species of Coleoptera, Lepidoptera and Hemiptera over approximately fifty Piperaceae species observed in São Paulo, SP, Brazil, in a long-term basis.

On the first tachinid fly (Diptera, Tachinidae) carrying Asclepiadoideae pollinaria in the Neotropical Region

On the first tachinid fly (Diptera, Tachinidae) carrying Asclepiadoideae pollinaria in the Neotropical Region. This paper reports the first Neotropical Tachinidae species possibly associated to pollination of Asclepiadoideae: a female of Euacaulona sumichrasti Townsend, 1908 (Diptera, Tachinidae, Phasiinae, Trichopodini) carrying pollinaria of Gonolobus parviflorus Decne., 1844 (Apocynaceae, Asclepiadoideae, Asclepiadeae: Gonolobinae) attached to its proboscis. The fly specimen was collected in Paraguay, Departamento Canindeyú. The pollinarium is illustrated and described herein. This represents the first anthophilous record to G. parviflorus and to the genus.

Saving our science from ourselves: the plight of biological classification

Saving our science from ourselves: the plight of biological classification. Biological classification ( nomenclature, taxonomy, and systematics) is being sold short. The desire for new technologies, faster and cheaper taxonomic descriptions, identifications, and revisions is symptomatic of a lack of appreciation and understanding of classification. The problem of gadget-driven science, a lack of best practice and the inability to accept classification as a descriptive and empirical science are discussed. The worst cases scenario is a future in which classifications are purely artificial and uninformative.

Notas, novos registros e novas espécies da coleção de Cerambycidae (Coleoptera) do Instituto Nacional de Pesquisas da Amazônia, Manaus

Espécies novas descritas da Amazônia brasileira em Ibidionini: Compsibidion uniforme sp. nov. (Amazonas); Heterachthes rafaeli sp. nov. (Amazonas); em Apomecynini: Amphicnaeia lineolata sp. nov. (Pará); em Desmiphorini: Cotycicuiara magnifica sp. nov. (Amazonas). Novos registros e notas são apresentados para: Gnomidolon insulicola Bates, 1885 e G. lansbergei (Thomson, 1867) (Hexoplonini); Desmiphora (D.) uniformis Galileo & Martins, 2003 (Desmiphorini); Omosarotes paradoxum (Tippmann, 1955) (Cyrtinini) e Ozotroctes ogeri Tavakilian & Néouze, 2007 (Acanthoderini).

Second record of bioluminescence in larvae of Xantholinus Dejean (Staphylinidae, Xantholinini) from Brazil

Second record of bioluminescence in larvae of Xantholinus Dejean, (Staphylinidae, Xantholinini) from Brazil. Bioluminescent Xantholinus larvae (Xantholinini, Staphylinidae) were collected in the Cerrado biome of Mato Grosso state, Brazil. These larvae are morphologically similar to the first bioluminescent larvae of this genus collected in the Atlantic Forest in São Paulo state; however they differ by their bioluminescent emission.

Laemocharis ignicolor Ménétriés (Noctuidae, Arctiinae), a bogus neotropical moth

The identity of Laemocharis ignicolor Ménétriés, 1857 is established for the first time and is synonymized under Cosmosoma erythrarchos (Walker, 1854), syn. n.; lectotypes for L. ignicolor and L. vulnerata Herrich-Schäffer, [1854] are here designated.

Notes on oil sources for the bee genus Caenonomada(Hymenoptera, Apidae, Tapinotaspidini)

It is reported for the first time oil collecting by bees of the genus Caenonomada on flowers of Plantaginaceae. Females of Caenonomada unicalcarata were observed collecting oil on flowers of Angelonia cornigera, and males and females of Caenonomada bruneri and C. aff. unicalcarata were observed on flowers of Angelonia and Monopera (Plantaginaceae). The record of Caenonomada on Plantaginaceae suggests the use of trichomatic oil glands as a primitive condition in the tribe Tapinotaspidini.

Description of Coctilelater minimus sp. nov. (Coleoptera, Elateridae, Agrypninae)

Coctilelater minimus from Brazil (Pará) is described and illustrated. This new species is mainly characterized by small size and coloration pattern.

Wing diagnostic characters for Culex quinquefasciatus and Culex nigripalpus (Diptera, Culicidae)

Wing diagnostic characters for Culex quinquefasciatus and Culex nigripalpus (Diptera, Culicidae). Culex quinquefasciatus and Culex nigripalpus are mosquitoes of public health interest, which can occur sympatrically in urban and semi-urban localities. Morphological identification of these species may be difficult when specimens are not perfectly preserved. In order to suggest an alternative taxonomical diagnosis, wings of these species were comparatively characterized using geometric morphometrics. Both species could be distinguished by wing shape with accuracy rates ranging from 85-100%. Present results indicate that one can identify these species relying only on wing characters when traditional taxonomical characters are not visible.

A catalogue of types of Conopoidea, Diopsoidea, Nerioidea and Tephritoidea (Diptera, Schizophora) in the collection of the Museu de Zoologia da Universidade de São Paulo

A catalogue is provided with the type material of four superfamilies of "Acalyptrate" (Conopoidea, Diopsoidea, Nerioidea and Tephritoidea) held in the collection of the Museu de Zoologia da Universidade de São Paulo (MZUSP), São Paulo, Brazil. Concerning the taxa dealt with herein, the Diptera collection of MZUSP held 77 holotypes, 4 "allotypes" and 194 paratypes. In this paper, information about data labels, preservation and missing structures of the type specimens is given.