ABSTRACT
RESUMEN En esta investigación se analiza los impactos de la aplicación del Marco Normativo para Entidades de Gobierno en las cifras contables de los departamentos de Colombia, y la afectación generada en los indicadores financieros. Para esto, se realiza el estudio de las variaciones en la muestra de la información financiera de los 32 departamentos para los años 2017 y 2018, acompañado de un análisis de diferencia de medias elaborado mediante la prueba estadística t - student. Los resultados muestran un aumento de los activos en forma general, sin embargo, se evidencia un mayor aumento en los pasivos totales, ocasionando un efecto negativo en indicadores de endeudamiento y propiedad. Este estudio es exploratorio ya que hasta 2019 se están empezando a reflejar en las cifras de los estados financieros dichos impactos, lo que genera gran utilidad para los entes reguladores y responsables de establecer parámetros legales para su aplicación.
ABSTRACT This research analyzes the impacts of the application of the Regulatory Framework for Government Entities in the accounting results of the departments of Colombia, and the impact generated in the financial ratios. The study of the variations in the sample of the financial information of the 32 departments for the years 2017 and 2018 is carried out, accompanied by an analysis of difference of means prepared by means of the t-student statistical test. The results show an increase in assets in general, however there is a greater increase in total liabilities, causing a negative effect on debt and property ratios. This study is exploratory since until 2019 they are beginning to reflect in the figures of the financial statements such impacts, which generates great utility for the regulatory entities and responsible for establishing legal parameters for their application.
RESUMO Esta pesquisa analisa os impactos da aplicação da estrutura regulatória para entidades governamentais nas cifras contábeis dos departamentos da Colômbia e o impacto gerado nos indicadores financeiros. Para isso, realizou-se o estudo das variações na amostra das informações financeiras dos 32 departamentos para os anos de 2017 e 2018, acompanhadas de uma análise da diferença de médias preparada pelo teste t-student. Os resultados mostram um aumento dos ativos em geral, no entanto, um aumento maior no passivo total é evidente, causando um efeito negativo nos indicadores de dívida e propriedade. Este estudo é exploratório, pois até 2019 esses impactos começam a refletir-se nas cifras das demonstrações financeiras, o que gera grande utilidade para as entidades reguladoras e responsáveis pelo estabelecimento de parâmetros legais para sua aplicação.
ABSTRACT
One of the characteristics of nursing in Southeast Asia is the ASEAN Mutual Recognition Arrangements on Nursing Services, which strengthens professional capabilities through four objectives include facilitating mobility of nursing professionals within ASEAN. The Japanese government supports human resources for health in the ASEAN region, as a member country of ASEAN+3. A meeting was held at the Annual Meeting of the Japan Association for International Health 2017. The meeting objectives were as follows: (1) to share three nursing research findings regarding nursing migration, regulatory framework, and in-service training that may affect quality of nursing and (2) to discuss Japan’s role in improving the quality of nursing in the ASEAN region. This report aims to summarize the presentations and points of that meeting. The academic level of nursing education and nursing regulations have improved in ASEAN member countries. All member countries have university nursing education, and some have master’s and doctoral degree nursing programs. In lower middle income ASEAN countries, such as Cambodia, Laos, and Vietnam, the nursing education system is in the process of transition, from the technical to professional level of nursing. The next step for these countries is to strengthen the capabilities of nursing teachers who are responsible for professional nursing education at universities. The ASEAN University Network and universities in neighboring Thailand could also contribute to this end. In-service training is also needed because the guidance of more experienced nurses is crucial in nursing service as well as nursing practicums. Japan’s experience of developing an in-service training system could be useful for some ASEAN countries. The objective of mobility among nursing professionals within the ASEAN has yet to be accomplished. However, there are pull and push factors of nurse migration due to economic conditions within the ASEAN. It is predicted that nurse migration will occur with mixed-skill caregivers to high income countries out of the ASEAN countries, because of the lack of caregivers for the aging population. In order to ensure quality nursing in the ASEAN region, it is not only necessary to share country-level experiences to improve nursing education and regulations but also crucial to develop systems that promote the circulation of nursing professionals through wide regional cooperation.
ABSTRACT
Introducción: La Oxigenoterapia Crónica Domiciliaria (OCD) es una modalidad terapéutica con efectos beneficiosos conocidos y avalados por evidencia científica en pacientes con insuficiencia respiratoria crónica en estado estable. En nuestro medio existen controversias relacionadas con su "uso incorrecto" atribuible quizás a la falta de un marco regulatorio actualizado y un sistema de registro nacional, tal como fue recomendado por el consenso argentino de OCD. Se consideró hacer un diagnóstico de situación en la Región Noroeste Argentino (NOA) de la AAMR para elaborar propuestas concretas a futuro. Material y Métodos: Se realizó una investigación descriptiva en la Región NOA. Se determinó como población de referencia los tres sectores involucrados en la prestación de OCD: neumonólogos de la Región, delegados locales de las principales empresas proveedoras de oxígeno medicinal y representantes de los tres subsistemas de salud. Se aplicaron encuestas y entrevistas especialmente diseñadas. Resultados: 65 neumonólogos del NOA respondieron la encuesta, un 71% del total de los especialistas registrados en la AAMR. 91% prescribe OCD con un promedio de 11 pacientes por cada profesional, siendo la insuficiencia respiratoria por EPOC el diagnóstico más frecuente como indicación de oxigenoterapia. 54% considera que el equipo adjudicado al paciente no se ajusta al que prescribió. En una de las provincias se autoriza la prescripción a médicos no neumonólogos. Los representantes de las empresas proveedoras de oxígeno respondieron que trabajan según normativas de ANMAT y acorde a legislación nacional vigente. Se entrevistó a 52 obras sociales y prepagas y a tres sistemas de gestión estatal. En los subsistemas de salud la posición ante la cobertura de OCD es desigual y no poseen base de datos de pacientes con oxigenoterapia. Todos coincidieron en la necesidad de unificar las normativas y proponer un marco regulatorio único. Conclusión: El diagnóstico de situación sobre la prescripción y prestación de la oxigenoterapia en el NOA señala la falta de un marco regulatorio que contemple todos los aspectos de la OCD. Las normativas existentes no son suficientes para la correcta utilización de la terapéutica y la implementación de las recomendaciones del consenso argentino no fueron las esperadas. El grupo de trabajo elaboró propuestas como actualización del Consenso Nacional de OCD, creación de un Sistema Nacional de Registro y confección de un "Instrumento Legal" que respalde el tratamiento con oxígeno, medidas destinadas a una distribución más equitativa de los gastos en Salud.
Introduction: Chronic Domiciliary Oxygen Therapy (OCD) is a therapeutic modality with beneficial effects known and supported by scientifc evidence in patients with chronic respiratory failure in stable condition. In our area there are controversies related to their "misuse" perhaps attributable to the lack of an updated regulatory framework and a national registration system, as was recommended by the Argentine consensus of OCD. It was performed a diagnosis of the current situation in Northwest Argentina (NOA)-AAMR Region to develop concrete future proposals. Material and Methods: A descriptive research was carried out in the NOA Region. The reference population was determined by the three sectors involved in the provision of OCD: pulmonologists in the region, the main suppliers of medical oxygen and the three health subsystems. Surveys and interviews especially designed were applied. Results: 65 pulmonologists of NOA responded (71% of the overall of specialists in NOA): 91% prescribed OCD, with an average of 11 patients per professional. Respiratory failure due to COPD was the most common indication of oxygen therapy. 54% believe that the equipment awarded to the patient does not conform to that prescribe. In one of the provinces, not pulmonologists physicians were authorized to prescribing OCD. Representatives of oxygen suppliers responded working under the ANMAT regulations and national legislation. Data of 52 Social Work and Private Medicine and also information of three system of state management were obtained. Health subsystems coverage is uneven and reported not having database. All agreed on the need to unify regulations and propose a single regulatory framework. Conclusion: The diagnosis of the situation on the prescription and delivery of oxygen therapy in the NOA notes the lack of a regulatory framework in Argentina that covers all aspects of OCD. Existing regulations are not sufficient for the proper use of the OCD and the implementations of the recommendations of the Argentine consensus were not expected. The working group developed proposals as updating the National OCD Consensus, the creation of a National Registration System and the construction of a "legal instrument" to support oxygen treatment, all measures aimed at a more equitable distribution of expenses Health.
Subject(s)
Oxygen Inhalation Therapy , Respiratory Insufficiency , House CallsABSTRACT
A governança global ocupa lugar privilegiado na agenda de debates sobre o funcionamento da rede mundial de computadores, e o Brasil assumiu um papel de destaque nesse processo, principalmente após a aprovação do Marco Civil da Internet (lei n.12.965, de 23 de abril de 2014), que contém princípios, garantias, direitos e deveres para internautas e provedores no país. O estudo comparado foi desenvolvido a partir da seleção de categorias consideradas fundamentais para a análise: a neutralidade de rede, o direito à privacidade dos cidadãos internautas e a discussão sobre direitos autorais sob a lógica da propriedade intelectual. Foram esses os aspectos centrais que utilizamos para a análise das regulamentações em cinco países, Brasil, Chile, Espanha, EUA e França.
Global governance is of key concern in the current debate over the workings of the world’s computer network, and Brazil has played a notable role in this process, especially after approval of the Marco Civil da Internet (law 12.965, april 23, 2014), which defines Brazil’s regulatory framework for the internet. Dubbed the internet bill of rights, this law sets out the principles, guarantees, rights, and duties of internet users and providers in Brazil. Based on the fundamental categories of net neutrality, internet users’ right to privacy, and copyright discussions from the perspective of intellectual property, the article offers a comparative analysis of regulations in five countries: Brazil, Chile, Spain, the US, and France.
Subject(s)
Government Regulation , Internet/legislation & jurisprudence , Brazil , Chile , France , Intellectual Property , Privacy/legislation & jurisprudence , Spain , United StatesABSTRACT
The objective of this review is to analyze the current regulations at national and local level in order to identify opportunities for school health promotion and nutrition education in basic schools, including policy proposals at national and local level focused in schools. A complete legislation and regulations review backing healthy food at schools is carried out. Three successful municipal norms and regulations are described in detail. Regulations that support healthy food in schools are analyzed with a critical view of the present situation. Different guidelines on nutrition education and food policy at schools are proposed, based on the existent legal and normative situation.
El objetivo de esta revisión es analizar las normativas existentes a nivel nacional y local para identificar oportunidades y espacios para la promoción de salud y educación en alimentación saludable en escuelas básicas, haciendo propuestas para la formulación de políticas institucionales al nivel nacional y local, especialmente en las escuelas. Se revisa la legislación que respalda la alimentación saludable en municipios y escuelas. Se describen tres ejemplos de regulaciones municipales exitosas y se analizan las normas de las escuelas que pueden apoyar la promoción de la alimentación saludable. Se hace un análisis crítico de la normativa vigente y se proponen diferentes líneas de acción para enfrentar el tema de la alimentación saludable en las escuelas, apoyados en las regulaciones existentes.
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Child , School Feeding , Health Programs and Plans , Food and Nutrition Education , Education, Primary and Secondary , Diet, Healthy , Health Promotion , ChileABSTRACT
Doctors' multi-spot practice is a new initiative raised during the ongoing health system reform in 2009,put under spotlight of the medical sector and the community at large.This thesis described the concept of the practice,probed into the necessity of its supervision,and proposed the roles and responsibilities of the regulators in question.The authors conceived a regulatory model featuring “refined,informationized,dynamic and socialized” supervision,aiming at providing a reference path for building a regulatory framework on doctors' multi-spot practice in China.
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Genetically modified crops: promises and good intentions are not enough (refutation to Espinoza et al. 2004, Rev. Biol. Trop. 52 (3): 727-732). The arguments presented by Espinoza et al. in their paper "Relationship of genetically modified crops with the environment and health of the Costa Rican human population" published in this journal (Rev. Biol. Trop. 52: 727-732, 2004) are questioned and refuted. The arguments are confronted with evidence offered by scientists and national and international independent organizations around the world (e.g. World Health Organization, Consumers international, Physicians and Scientists for Responsible Application of Science and Technology, international Union for Conservation of Nature and Natural Resources, the Council of the University of Costa Rica, and the independent Science Panel) showing the current uncertainty and limitations of science in this area, as well as those of proposed and applied biosafety approaches. Environment, biodiversity and food security are so important and basic matters, that there is need of serious testing, particularly when promises seem to be based on environmentally dangerous ideas promoted half a century ago by the so called "green revolution". Debate should continue, based on a holistic analysis of facts and with ethical reasoning, avoiding emotional positions that can confuse virtual reality with reality. Rev. Biol. Trop. 55 (2): 347-364. Epub 2007 June, 29.
Se refutan y cuestionan los razonamientos expuestos por las autoras en el artículo "Relación de los cultivos modificados genéticamente con el ambiente y la salud de la población costarricense" publicado en esta revista por Espinoza et al. (52: 727-732, 2004). Para ello se contraponen éstos con las evidencias expuestas y analizadas tanto por científicos como por organizaciones nacionales e internacionales independientes de diverso tipo en diferentes lugares del mundo (e.g. Organización Mundial de la Salud, internacional de Consumidores, Médicos y Científicos por una Aplicación Responsable de la Ciencia y la Tecnología, Unión internacional para la Conservación de la Naturaleza, Consejo Universitario de la Universidad de Costa Rica y el Panel de Ciencias independiente), que confirman la incertidumbre y limitaciones actuales de la ciencia en esta área, así como de los mecanismos de bioseguridad propuestos y puestos en vigor. En materias tan importantes y básicas para la supervivencia como las que nos ocupan -el ambiente, la biodiversidad y la seguridad alimentaria- no es prudente apostar a promesas basadas en la misma lógica promocionada desde hace poco más de cinco décadas por la denominada "revolución verde". Es necesario continuar este debate basado en el análisis holístico de los hechos, así como en razonamientos éticos, evitando caer en posiciones emocionales que llegan a confundir la realidad virtual con la verdadera realidad.
Subject(s)
Humans , Consumer Product Safety , Crops, Agricultural/genetics , Plants, Genetically Modified , Costa Rica , Risk AssessmentABSTRACT
Genetic engineering and the food derived from genetically modified crops (GMCs) have been the center of debate worldwide, as has occurred historically with the advent of new technologies. Questions are derived from the potential impact of GMCs to the environment and the safety of the products to the consumers. In relation to the first inquiry, practice has been oriented to a case-by-case-study, according to the own characteristics of the GMC, in order to minimize its impact in the environment. Scientific studies in diverse latitudes of the world have demonstrated that GMCs in the market showed no adverse effects related to this issue. In relation to food derived from the GMCs, rigorous evaluation protocols have been developed and approved by FAO and WHO to guarantee the innocuousness of these products. Up to the moment, no contraindications for human health have been pointed out for the products that are available today in the market. In the particular case of Costa Rica, the country has established since the 90s a regulatory biosafety framework for the management of the GMCs, safeguarding the biodiversity of the country and the health of consumers. At the same time the country has made significant public and private investments in the field that allowed the country to obtain a leading position in biosafety in the region and genetic engineering research at national research centers. Any attempt to restrict or prohibit these activities in the country, will put in risk the previously described investment, will affect the generation of new knowledge for decision making and the leadership in the field, preventing the benefits derived from this promising technology.