Aim Burnout syndrome describes the state of long-term physical, emotional and mental exhaustion related to work. This syndrome can cause health problems related to stress, insomnia, cardiovascular and musculoskeletal diseases, including an increase in alcohol consumption and drug use. It is important to recognize the presence of the initial signs of this syndrome, therefore this study aimed to determine the prevalence of the burnout syndrome in peruvian dental students. Methods The study was observational, cross-sectional, and descriptive. It was carried out from September to November 2018, and it included a total of 154 dental students of four universities of La Libertad region, surveyed by census method. Three were private universities and one was public. Burnout was evaluated through the Maslach Burnout Student Survey Questionnaire (MBI-SS). The results were presented in absolute and percentage frequencies, as well as confidence intervals, using double-entry tables. Results It was found that 24.68% of the students (24.71% in male students and 24.64% in female students) presented burnout syndrome. The public university of Trujillo presented the highest percentage of affected students (47.37%). A prevalence of 53,90% of emotional exhaustion was also found among the students under evaluation. Conclusions Almost a quarter of the students surveyed presented burnout. It was also observed that the public University of Trujillo had a higher percentage of burnout than the three private ones. The percentage of prevalence of the burnout syndrome according to sex was similar. However according to dimensions, emotional exhaustion presented the highest percentage. longterm long term physical work stress insomnia diseases use observational crosssectional, crosssectional cross sectional, sectional cross-sectional descriptive 2018 15 region method MBISS. MBISS MBI SS . (MBI-SS) frequencies intervals doubleentry double entry tables 2468 24 68 24.68 24.71% 2471 71 (24.71 2464 64 24.64 47.37%. 4737 47.37% 47 37 (47.37%) 5390 53 90 53,90 evaluation ones similar dimensions 201 1 (MBI-SS 246 2 6 24.6 24.71 247 7 (24.7 473 47.37 4 3 (47.37% 539 5 9 53,9 20 24. 24.7 (24. 47.3 (47.37 53, (24 47. (47.3 (2 (47. ( (47 (4

Abstract The Businessman Henry Maksoud, famous for his work in the hotel business, was also a great advocate of neoliberal ideas in Brazil. When he was in charge of Revista Visão, he used the space to promote this set of ideas. Inspired by the ideas of the Austrian economist Friedrich Von Hayek, the Brazilian businessman wrote in 1987 a constituent proposal based on neoliberal values which he defended the institution of demarchy in the country. Thus, the objective of this article is to analyze Maksoud’s role and participation in the introjection of neoliberal ideas in Brazil from his work in Revista Visão and also in its constituent proposal. We start from the double hypothesis that Maksoud’s role was central to the entry of these ideas into the public debate and also that he saw in the approval of the constitution the possibility of creating a neoliberal society. Maksoud business Hayek 198 country Thus Maksouds s society 19 1

Resumo O empresário Henry Maksoud, famoso por sua atuação no ramo da hotelaria, foi também um grande defensor das ideias neoliberais no Brasil. Esteve à frente da Revista Visão e utilizou o espaço para a promoção desse ideário. Inspirado nas ideias do economista austríaco Friedrich Von Hayek, o empresário brasileiro escreve, em 1987, uma proposta constituinte embasada nos valores neoliberais, na qual defendeu a instituição da demarquia no país. Assim, o objetivo deste artigo é o de analisar o papel e a participação de Maksoud na introjeção das ideias neoliberais no Brasil a partir da sua atuação na Revista Visão e também na sua proposta constituinte. Partimos da dupla hipótese de que o papel de Maksoud foi central para a entrada dessas ideias no debate público e também de que ele via na aprovação da constituição a possibilidade de criar uma sociedade neoliberal. hotelaria ideário Hayek escreve 1987 país Assim neoliberal 198 19 1

ABSTRACT Purpose: To compare the effectiveness and safety of marketed oral drugs for overactive bladder based on a systematic review and network meta-analysis approach. Methods: Pubmed, Embase, Web of Science, and the Cochrane Register of Clinical Trials databases were systematically searched. The search time frame was from database creation to June 2, 2022. Randomized controlled double-blind trials of oral medication for overactive bladder were screened against the protocol's entry criteria. Trials were evaluated for quality using the Cochrane Risk of Bias Assessment Tool, and data were statistically analyzed using Stata 16.0 software. Result: A total of 60 randomized controlled double-blind clinical trials were included involving 50,333 subjects. Solifenacin 10mg was the most effective in mean daily micturitions and incontinence episodes, solifenacin 5/10mg in mean daily urinary urgency episodes and nocturia episodes, fesoterodine 8mg in urgency incontinence episodes/d and oxybutynin 5mg in voided volume/micturition. In terms of safety, solifenacin 5mg, ER-tolterodine 4mg, mirabegron, vibegron and ER-oxybutynin 10mg all showed a better incidence of dry mouth, fesoterodine 4mg, ER-oxybutynin 10mg, tolterodine 2mg, and vibegron in the incidence of constipation. Compared to placebo, imidafenacin 0.1mg showed a significantly increased incidence in hypertension, solifenacin 10mg in urinary tract infection, fesoterodine 4/8mg and darifenacin 15mg in headache. Conclusion: Solifenacin showed better efficacy. For safety, most anticholinergic drugs were more likely to cause dry mouth and constipation, lower doses were better tolerated. The choice of drugs should be tailored to the patient's specific situation to find the best balance between efficacy and safety. Purpose metaanalysis meta analysis approach Methods Pubmed Embase Science searched 2 2022 doubleblind double blind protocols protocol s criteria Tool 160 16 0 16. software Result 6 50333 50 333 50,33 subjects mg 510mg 5 episodesd d volumemicturition volume micturition volume/micturition ERtolterodine ER 4mg mirabegron ERoxybutynin 2mg constipation placebo 01mg 1mg hypertension infection 48mg 4 headache Conclusion tolerated patients patient 202 1 5033 33 50,3 20 503 3 50,

Abstract The research examines the relationship between the macroeconomic aggregates of the National Accounts and the Financial Accounts. The research is of an applied type with a qualitative approach, with bibliographic and documentary analysis procedures, including the analysis of the economic activities of “Empresa Internacional S.A”, to demonstrate the interrelationship and equivalence of the accounting economic statements. It was identified that there is a common starting point between the National Accounting and the Financial Accounting, since the macroeconomic aggregates and ledger accounts resort to the accrual basis, use double entry and coincide in the periodicity of their publications. It is shown that the economic and accounting statements are interrelated because both arise from the same and unique fact (economic activity), which only differs in the way in which each one observes it from their own analytical perspective, consequently the proximity is consolidated. between National Accounting and Financial Accounting. The continuous investigation of this field of research by economists, accountants and even statisticians is proposed for the continuous improvement of the information.

Resumen La investigación examina la relación entre los agregados macroeconómicos de la Contabilidad Nacional y los estados financieros de la Contabilidad Financiera. La investigación es de tipo aplicada con un enfoque cualitativo, con procedimientos de análisis bibliográfico y documental. Para demostrar la interrelación y equivalencia de los estados económicos contables, se identificó que existe un punto de partida común entre la Contabilidad Nacional y la Contabilidad Financiera, ya que los agregados macroeconómicos y las cuentas contables recurren a la base del devengado, utilizan la partida doble y coinciden en la periodicidad de sus reportes. El resultado de la investigación demuestra que, los estados económicos y contables están interrelacionados porque ambos surgen de un mismo y único hecho (la actividad económica), el cual solo difiere en la forma en que cada uno lo observa desde su propia perspectiva analítica, consecuentemente se consolida la proximidad entre la Contabilidad Nacional y la Contabilidad Financiera,

Resumen: Introducción: El fentanilo ofrece buena eficacia anestésica, con menores efectos sobre el sistema nervioso simpático, al mantener un mejor estado hemodinámico, pero su efecto en combinación con otros anestésicos en embarazadas no está del todo descrito. Objetivo: Evaluar la eficacia anestésica y seguridad de la anestesia multimodal con fentanilo en mujeres embarazadas durante la cesárea. Material y métodos: Ensayo clínico, controlado, aleatorizado, doble ciego; en mujeres embarazadas programadas para cesárea, distribuidas en tres grupos: grupo FBMD: fentanilo 70 μg + bupivacaína hiperbárica 0.1%, 2 mg, + morfina 100 μg + dexmedetomidina 5 μg; grupo BFM: bupivacaína hiperbárica 0.25%, 5 mg, + fentanilo 25 μg + morfina 100 μg, y el grupo BM: bupivacaína hiperbárica 0.375%, 7.5 mg, + morfina 100 μg. Se evaluó la eficacia anestésica previo a la incisión, durante la disección de la pared abdominal, al ingreso a cavidad abdominal, en la revisión de correderas parietocólicas y en el postquirúrgico inmediato, así como, los signos vitales. Resultados: Se analizaron 180 mujeres. El grupo FBMD mostró mayor eficacia anestésica en la revisión de correderas parietocólicas (p = 0.01) y en el postquirúrgico inmediato (p = 0.0001), así como mayor seguridad con mejor control hemodinámico a los minutos uno y 10 (p = 0.02 y p = 0.03, respectivamente). Conclusiones: La anestesia multimodal con FBMD demuestra mejor eficacia anestésica y seguridad sobre el control hemodinámico.

Abstract: Introduction: Fentanyl offers good anesthetic efficacy and fewer effects on the sympathetic nervous system with better hemodynamic status, but its effect in combination with other anesthetics in pregnant women has not been fully described. Objective: To evaluate the anesthetic efficacy and safety of multimodal anesthesia with fentanyl in pregnant women undergoing caesarean section. Material and methods: Controlled, randomized, double blinded clinical trial; in pregnant women scheduled for cesarean section distributed in 3 groups: FBMD group: fentanyl 70 μg + hyperbaric bupivacaine 0.1%, 2 mg, + morphine 100 μg + dexmedetomidine 5 μg; BFM group: hyperbaric bupivaine 0.25%, 5 mg, + fentanyl 25 μg + morphine 100 μg, and group BM: hyperbaric bupivacaine 0.375%, 7.5 mg, + morphine 100 μg. The anesthetic efficacy was evaluated: prior to the incision, during the dissection of the abdominal wall, upon entry to the abdominal cavity, in the revision of parietocolic slides and in the immediate postoperative period, as well as the vital signs. Results: 180 women were analyzed. The FBMD group showed greater anesthetic efficacy in the revision of parietocolic slides (p = 0.01) and in the immediate postoperative period (p = 0.0001) and greater safety, showing better hemodynamic control at minutes 1 and 10 (p = 0.02 y p = 0.03 respectively). Conclusions: Multimodal anesthesia with FMBD shows better anesthetic efficacy and safety over hemodynamic control.

RESUMEN Introducción: Los jóvenes son una importante fuente de reserva de fuerza entre los patinadores de velocidad corta, por lo que es necesario realizar un entrenamiento de fuerza especial para los músculos de las extremidades inferiores de los jóvenes, mejorando al mismo tiempo la resistencia y la función física de los atletas. Objetivo: Estudiar el desarrollo sistemático de la preparación física de los atletas de patinaje de velocidad. Métodos: El autor utiliza el método de la experimentación y la estadística matemática, se seleccionaron atletas masculinos de primer nivel como objetos experimentales, y se utilizó el método de prueba de doble ciego para realizar un estudio comparativo a través de experimentos. Resultados: Estadísticamente, las consideraciones de la prueba T del grupo de control y del grupo experimental en la prueba de despegue unipodal y de salto deslizante bilateral mostraron diferencias estadísticas (P>0,05). La comparación del grupo experimental antes y después de la intervención indica que el rendimiento del grupo experimental en este ítem de la prueba aumentó significativamente después del entrenamiento (P<0,05). Conclusión: La adaptación de los entrenadores de nivel inicial al concepto de entrenamiento científico desempeñó un papel auxiliar en los resultados al aumentar el énfasis en el entrenamiento de los grupos musculares pequeños. Nivel de evidencia II; Estudios terapéuticos - investigación de los resultados del tratamiento. Introducción corta Objetivo Métodos matemática experimentales experimentos Resultados Estadísticamente P>0,05. P005 P P>0,05 . 0 05 (P>0,05) P<0,05. P<0,05 (P<0,05) Conclusión pequeños II tratamiento P00 P>0,0 (P>0,05 P<0,0 (P<0,05 P0 P>0, (P>0,0 P<0, (P<0,0 P>0 (P>0, P<0 (P<0, P> (P>0 P< (P<0 (P> (P< (P

ABSTRACT Introduction: Youngsters are an important source of reserve strength among short-speed skaters, so it is necessary to perform special strength training for young lower limb muscles while improving athletes’ endurance and physical function. Objective: Study the systematic development of physical training of speed skating athletes. Methods: The author uses the method of experimentation and mathematical statistics, the first level male athletes were selected as experimental objects, and the double-blind test method was used to conduct a comparative study through experiments. Results: Statistically, the T-test considerations of the control and experimental groups in the unipodal take-off stand and bilateral sliding jump tests showed statistical differences (P>0.05). The comparison of the experimental group pre and post-intervention indicates that the experimental group's performance in this test item increased significantly after training(P<0.05). Conclusion: The adaptation of the entry-level trainers to the scientific training concept played an auxiliary role in the results by increasing the emphasis on small muscle group training. Level of evidence II; Therapeutic studies - investigation of treatment outcomes. Introduction shortspeed short skaters function Objective Methods statistics objects doubleblind double blind experiments Results Statistically Ttest T takeoff take off P>0.05. P005 P P>0.05 . 0 05 (P>0.05) postintervention post intervention s trainingP<0.05. trainingP005 trainingP P<0.05 training(P<0.05) Conclusion entrylevel entry II outcomes P00 P>0.0 (P>0.05 trainingP<0.05 trainingP00 P<0.0 training(P<0.05 P0 P>0. (P>0.0 trainingP<0.0 trainingP0 P<0. training(P<0.0 P>0 (P>0. trainingP<0. P<0 training(P<0. P> (P>0 trainingP<0 P< training(P<0 (P> trainingP< training(P< (P training(P

RESUMO Introdução: Os jovens são uma importante fonte de força de reserva entre os patinadores de velocidade curta, portanto é necessário realizar um treinamento de força especial para os jovens músculos dos membros inferiores, melhorando ao mesmo tempo a resistência e a função física dos atletas. Objetivo: Estudar o desenvolvimento sistemático do treinamento físico dos atletas de patinação de velocidade. Métodos: O autor utiliza o método de experimentação e estatística matemática, foram selecionados como objetos experimentais os atletas do primeiro nível masculino, e o método de teste duplo-cego foi utilizado para conduzir um estudo comparativo através de experimentos. Resultados: Estatisticamente, as considerações do teste T do grupo de controle e do grupo experimental no suporte de decolagem unipodal e teste bilateral de salto deslizante apresentaram diferença estatística (P>0,05). A comparação do grupo experimental pré e pós intervenção indica que o desempenho do grupo experimental neste item de teste aumentou significativamente após o treinamento(P<0,05). Conclusão: A adaptação dos treinadores de nível básico para o conceito de treinamento científico desempenhou um papel auxiliar nos resultados, aumentando a ênfase no treinamento dos pequenos grupos musculares. Nível de evidência II; Estudos terapêuticos - investigação dos resultados do tratamento. Introdução curta inferiores Objetivo Métodos matemática masculino duplocego duplo cego experimentos Resultados Estatisticamente P>0,05. P005 P P>0,05 . 0 05 (P>0,05) treinamentoP<0,05. treinamentoP005 treinamentoP P<0,05 treinamento(P<0,05) Conclusão musculares II tratamento P00 P>0,0 (P>0,05 treinamentoP<0,05 treinamentoP00 P<0,0 treinamento(P<0,05 P0 P>0, (P>0,0 treinamentoP<0,0 treinamentoP0 P<0, treinamento(P<0,0 P>0 (P>0, treinamentoP<0, P<0 treinamento(P<0, P> (P>0 treinamentoP<0 P< treinamento(P<0 (P> treinamentoP< treinamento(P< (P treinamento(P

Resumen Una de las preocupaciones de las reformas borbónicas fue implementar un control efectivo de los recursos de las Indias, especialmente aquellos generados por la Real Hacienda. Producto de esto, se generó todo un proceso de transformación en la técnica contable que estuvo acompañado de disputas de carácter jurisdiccional entre los encargados de su implementación. La intendencia de Caracas no fue ajena a dicho contexto, razón por la cual en este artículo se indagó sobre las características técnicas de la implementación de las reformas contables y las disputas que estas generaron entre el Intendente de la Real Hacienda y el Tribunal Mayor de Cuentas durante los años de 1790 y 1796. Metodológicamente se decidió analizar los informes de los contadores del Tribunal de Cuentas de Caracas y del Intendente de la Real Hacienda, documentos que permitieron descubrir no solo una disputa técnica entre ambas oficinas, sino también la presencia de tensiones jurisdiccionales relacionadas con la aplicación del régimen de intendencias y el sistema de partida doble a fines del siglo XVIII.

Abstract One of the concerns of Bourbon reforms was to implement an effective control of resources of Indians, especially those generated by Royal Treasury. As a result of this, a whole process of transformation in accounting technique was generated which also happened with disputes of jurisdictional nature of those in charge of its implementation. The city government of Caracas was not alien to this context, which is why this paper investigates about technical characteristics on implementation of accounting reforms and the disputes they generated between the Mayor of the Royal Treasury and the High Court of Accounts during the years 1790 and 1796. Methodologically, it was decided to analyze the accountants' reports of Caracas Accounts Court and the Royal Treasury Intendant, documents that reveal not only a technical dispute between both offices, but also jurisdictional tensions with the application of the intendancy system and the double entry system at the end of the 18th century.

Resumo Uma das preocupações das reformas Bourbon era implementar um controle efetivo dos recursos das Índias, especialmente aqueles gerados pela fazenda real. Em decorrência disso, gerou-se todo um processo de transformação da técnica contábil que foi acompanhado por disputas de natureza jurisdicional entre os responsáveis por sua implementação. A Intendência de Caracas não ficou alheia a este contexto, razão pela qual este artigo investiga as características técnicas da implementação das reformas contábeis e as disputas que elas geraram entre o Intendente da Fazenda Real e o Tribunal Superior de Contas durante os anos de 1790 e 1796. Metodologicamente, optou-se por analisar os relatórios dos contadores do Tribunal de Contas de Caracas e do Intendente da Fazenda Real, documentos que revelam não só um litígio técnico entre os dois gabinetes, mas também a presença de tensões jurisdicionais conexas com a aplicação do regime de intendência e do sistema de dupla entrada no final do século XVIII.

Resumen El presente artículo expone el caso de un suicidio de un masculino, el cual presentó dos orificios de entrada en la cabeza con características propias de un orificio de contacto, específicamente dos signos de boca de mina, también conocido como signo de Hoffmann.

Abstract This article presents the case of a suicide of a male, which presented two entry holes with characteristics of a contact hole in his head, two mine mouth signs, also known as Hoffman´s sign.

Abstract: The main objective of the present study is to characterize sustainable entrepreneurship by using a multiple-case design. Based on the analysis of five cases, the process of sustainable entrepreneurship is described. Interviewees’ responses are analyzed following a set of steps: 1) response codification, 2) categorization into common themes, and 3) conclusions that provide a general explanation by grouping common themes. The results show that there is: 1) a recognition of a social or environmental problem, 2) a recognition of a social or environmental opportunity, 3) development of a double bottom line solution, 4) development of a triple bottom line solution, 5) financing and formation of a sustainable organization, and (6) creation or entry into a sustainable market. It is concluded that these findings allow making theoretical and practical contributions to sustainable entrepreneurship.

Resumen: El principal objetivo del presente estudio es caracterizar el emprendimiento sostenible a partir de un diseño de caso múltiple. Con base al análisis de cinco casos, se describió el proceso de emprendimiento sostenible. Las respuestas de los entrevistados se analizaron a partir de un conjunto de pasos: 1) codificación de las respuestas, 2) categorización en temáticas comunes y 3) establecimiento de conclusiones que permitan una explicación general agrupada en los temas comunes. Los resultados identificados para el emprendimiento sostenible son: 1) el reconocimiento de una problemática social o ambiental, 2) el reconocimiento de una oportunidad social o ambiental, 3) el desarrollo de una solución de doble resultado, 4) el desarrollo de una solución de triple resultado, 5) la financiación y formación de una organización sostenible, y 6) la creación o ingreso a un mercado sostenible. Se concluye que estos hallazgos permiten realizar contribuciones teóricas y prácticas de emprendimiento sostenible.

Resumo A predição de volume da floresta é essencial para diversas finalidades logísticas como o transporte, colheita entre outros fins. Portanto, a medição de tal variável é indispensável para um empreendimento florestal. Para tal medição, são utilizados modelos matemáticos para a quantificação da madeira em campo. O trabalho visa avaliar o impacto da incorporação da informação de localidade, na forma de variáveis indicadoras sobre a acurácia preditiva dos modelos de equações volumétricas, verificando se essa incorporação influencia a escolha do modelo mais apropriado. Ao todo, foram utilizados 11 modelos volumétricos divididos entre modelos de dupla entrada e locais. Para as variáveis qualitativas, foram utilizadas as informações de município, fazenda, estrato e talhão. Foram observados o coeficiente de determinação, erro padrão da estimativa e vários índices relativos aos resíduos, como o desvio absoluto médio, distância interquartil, amplitude de variação, entre outros. Além dos índices, foram analisados os gráficos de dispersão, quantilquantil e boxplot. Para avaliar a heteroscedasticidade dos modelos, foi calculado o coeficiente de correlação de Spearman e os valores ajustados dos modelos. As variáveis qualitativas ajustadas com um intercepto diferente para cada variável dentro do modelo e em um segundo momento os modelos foram interagidos com as variáveis qualitativas.

Abstract Forest volume prediction is essential for many logistical purposes, such as transportation, harvesting and others. Therefore, the measurement of such a variable is indispensable for a forest enterprise. For such measurement, mathematical models are used to quantify the wood in the field. The aim is to evaluate the impact of incorporating locality information as indicator variables on the predictive accuracy of volumetric equation models, and to verify whether this incorporation influences the choice of the most appropriate model. A total of 11 volumetric models were used, divided into double entry and local models. For the qualitative variables the information of city, farm, stratum and field was used. It was observed the coefficient of determination, standard error of the estimate and various indexes related to the residuals, such as the mean absolute deviation, interquartile distance, range of variation, among others. In addition to the indices, the scatter plots, quantile-quantile and boxplot were analyzed. To evaluate the heteroscedasticity of the models, the Spearman correlation coefficient and the adjusted values of the models were calculated. The qualitative variables adjusted with a different intercept for each variable within the model and in a second moment the models were interacted with the qualitative variables.

Abstract This article studies the painting titled Healing of a demonized Indian … (1697-1706) by Miguel de Santiago in the context of indigenous evangelization in the second half of the seventeenth century. This image located in the church of Guápulo as part of the series “miracles of the virgin” offers the possibility of exposing two senses of the devotional purpose. On one hand, the painting condenses the imaginary about the extirpation of indigenous idolatry in the Andes as part of a set of resources destined for its indoctrination, and, on the other hand, the way in which the elites imagined the socio-political structure in Quito that would be made concrete through the implantation of a civil and moral government. From this double entry it is proposed to observe that this representation, although it arose from the broad counter-reformist project in America, responded to the local expression of a society trying to constitute its own form of power. I will contextualize this artwork, then analyze the pictorial language, and finally establish some inferences about the function of the image in the liturgical space.

Resumen En este artículo se estudia la pintura titulada Curación de una india endemoniada … (1697-1706) de Miguel de Santiago en el contexto de la evangelización indígena en la segunda mitad del siglo XVII. Esta imagen, ubicada en la iglesia de Guápulo como parte de la serie “milagros de la virgen” ofrece la posibilidad de exponer dos sentidos que anidan en su propósito devocional. Por un lado, el cuadro condensa el imaginario sobre la extirpación de la idolatría indígena en los Andes al formar parte de un conjunto de recursos destinados para su adoctrinamiento y, por otro, la forma en que las elites imaginaban la estructura socio política en Quito que se concretaría mediante la implantación de un gobierno civil y moral. A partir de esta doble entrada se propone observar que esta representación, aunque surgió del amplio proyecto contrarreformista en América, respondía a la expresión local de una sociedad que intenta constituir su propia forma de poder. Para ello, se contextualiza la obra, luego se analiza su lenguaje pictórico y finalmente, se extrae algunas inferencias sobre la función de la imagen en el espacio litúrgico.

Resumen Este artículo analiza la incidencia de los tratados de libre comercio (TLC) sobre la duración de las exportaciones en Colombia. Con datos a nivel de firma-producto-destino se estimaron modelos de duración en tiempo discreto que permitieron identificar que los TLC inciden negativamente en la probabilidad de cese de las relaciones comerciales activas antes de la entrada en vigor del acuerdo, sin embargo, aumentan el riesgo de salida de aquellas que comienzan después del acuerdo. Este doble efecto es robusto para distintos tipos de productos e, incluso, para exportaciones con certificado de origen. No obstante, las incursiones de firmas que cuentan con al menos un año de experiencia en el sector exportador comportan mayores perspectivas de duración. Se concluye que el rol del aprendizaje y del conocimiento adquirido es clave en el propósito de lograr un mejor aprovechamiento de los acuerdos y maximizar las probabilidades de éxito de las incursiones en los países con TLC.

Abstract This paper analysis the incidence of Free Trade Agreements (FTA) on the duration of exports in Colombia. With firm-product-destination level data, duration models were estimated in discrete time that allowed identifying that the FTAs have a negative incidence on the probability of cessation of active commercial relations before the entry into force of the agreement, however, they increase the exit hazard from those that start after the agreement. This double effect is robust for different types of products and even for exports with a certificate of origin. However, incursions by firms with at least one year of experience in the export sector carry greater prospects for their duration. It is concluded that the role of the learning and knowledge acquired is key to achieve a better use of the agreements and maximize the probability of success of the incursions in the countries with FTA.

RESUMO O objetivo para este artigo é duplo. Propomos desenvolver uma estrutura para a análise dos conflitos trabalhistas abertos e vincular suas categorias à abordagem da profundidade de um conflito de trabalho concreto. Para isso, trabalharemos em primeiro lugar na descrição das resistências decorrentes das bases nos espaços de trabalho de uma multinacional automotiva, contra as mudanças que a empresa tentou implementar e que afetaram o acesso, as condições e a durabilidade do trabalho. Em segundo lugar, propomos uma análise do caso, tomando o conflito trabalhista aberto como uma forma de entrada, na qual as mobilizações são sua forma de visibilidade. Compatibilizaremos o que é registrado pelo banco de dados do Observatório de Conflitos Trabalhistas de Córdoba (OCLC), que mede o conflito trabalhista específico na província, entre 2012 e 2017, com conceitos provenientes de estudos sobre movimentos sociais e marxismo. A operacionalização das categorias construídas é combinada com a sua aplicação ao estudo de caso: mobilizações trabalhistas do sindicalismo básico em uma fábrica de automóveis em Córdoba em um conflito aberto pela reintegração de 19 demissões. Relatamos os protagonistas, antagonistas, demandas e formatos dos protestos com base no que é visível na mídia e na recuperação do ponto de vista dos protagonistas em um estudo etnográfico do conflito.

ABSTRACT This article has a double goal. We propose to develop a framework to analyse labour open conflicts and link its cathegories with a deep approach to a specific labour conflict. To reach both purposes, we will work, in first place, in the description of the resistances arised from the bases in a multinational automotive industry’s work-place, confronting changes the company tried to implement, which affected access, conditions and perdurability of work. Secondly, we propose a case analysis taking as an entry point the open labor conflict, in which the mobilizations are its way of visibilization. We compatibilized the database registered by Observatory of Labor Conflicts of Córdoba, which measures the concrete labor conflict in the province between 2012 and 2017, with concepts that come from the studies on social movements and marxism. The built categories operationalization is combined with its enforcement to the study case: labor mobilizations of the base unionism in an automotive factory in Córdoba in a conflict opened by the reinstatement/reinstallation of 19 dismissed workers. We consider protagonists, antagonists, demands and formats of the protests, based on what was made visible in the media and the recovery of the of the protagonists’ point of view in an ethnographic study of the conflict.

RESUMEN El objetivo de este artículo es doble. Proponemos desarrollar un marco de análisis de los conflictos laborales abiertos y vincular sus categorías con el abordaje en profundidad de un conflicto laboral concreto. Para esto trabajaremos en primer lugar en la descripción de las resistencias surgidas desde las bases en los espacios de trabajo de una multinacional automotriz, frente a los cambios que intentó implementar la empresa y que afectaron el acceso, las condiciones y la perdurabilidad del trabajo. En segundo lugar, proponemos un análisis del caso tomando como vía de entrada el conflicto laboral abierto, en el cual las movilizaciones son su forma de visibilización. Compatibilizaremos lo registrado por la base de datos del Observatorio de Conflictos Laborales Córdoba (OCLC), que mide la conflictividad laboral concreta en la provincia, entre 2012 y 2017, con conceptos que provienen de los estudios sobre los movimientos sociales y del marxismo. La operativización de las categorías construidas se combina con su aplicación al caso de estudio: las movilizaciones laborales del sindicalismo de base en una fábrica automotriz de Córdoba en un conflicto abierto por la reincorporación/reinstalación de 19 despedidos. Damos cuenta de los protagonistas, antagonistas, demandas y formatos de las protestas a partir de lo visibilizado en los medios de comunicación y la recuperación del punto de vista de los protagonistas en un estudio etnográfico del conflicto.

SUMMARY OBJECTIVE: To analyze the association between patients with diabetes mellitus and the increased severity and its complications that arise with a severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection. METHODS: This is a complementary review of literature in which 14 articles published in 2020 were selected. These reviewed articles were written in both Portuguese and English available in the SciELO and PubMed databases. This review also involved searching on websites of international and national organizations in order to gather information published by these bodies about diabetic population and coronavirus disease (COVID-19)-infected individuals. DISCUSSION: The presence of comorbidities in SARS-CoV-2-infected individuals causes an increase in the expression level of angiotensin-converting enzyme 2, facilitating the entry of the virus into the cell. Diabetes causes metabolic and vascular changes, thus weakening the immune system through the inhibition of the innate immune system and the secretion of various inflammatory cytokines. This hyperinflammation can lead to multiple organ failure. The interaction between this comorbidity and COVID-19 can worsen pre-existing diabetes or predispose the onset of diabetes in non-diabetic individuals. CONCLUSIONS: Diabetes mellitus is related to the increased severity and complications of COVID-19. The association between diabetes and COVID-19 creates a devastating double pandemic, as it worsens the prognosis of COVID-19.

Resumen El concepto de taxonomía, es un tipo de saber profundizado por la biología, bibliotecología, educación, informática, entre otras disciplinas, para ordenar, catalogar, manipular y revelar sus saberes. No obstante, este concepto que ha sido escasamente abordado por la teoría contable, a pesar de su aplicación fundamental en el proceso de ordenación y revelación de la información. La taxonomía contable es utilizada por los organismos emisores de normas contables, para materializar las políticas de revelación. Este trabajo busca desde una metodología hermenéutica-fenomenológica desocultar el concepto para interpretarlo y comprenderlo por medio de las reglas de la teoría de conjuntos, lo que permite acercarse a explicar la estructuración de los informes contables en su revelación tradicional isomórfica dual.

Abstract The concept of taxonomy is a type of knowledge deepened by biology, library science, education, computer science, among other disciplines, to order, catalog, manipulate and reveal their knowledge. However, this concept has been scarcely studied by accounting theory, despite its fundamental application in the process of ordering and disclosing information. Accounting taxonomy is used by the boards that issue accounting standards to materialize disclosure policies. This paper seeks from a hermeneutic-phenomenological methodology to uncover this concept in order to interpret it and understand it through the rules of set theory. This allows us to get closer to explaining the structuring of accounting reports in their traditional dual isomorphic disclosure.