Nias Island is presently being confronted with a substantial and imminent threat of a tsunami. However, the level of knowledge of the communities on Nias Island regarding earthquake and tsunami hazards is limited. This study aims to evaluate the level of knowledge, attitudes, and practices (KAP) among the communities residing on Nias Island with respect to the hazard of tsunami. This study adopted a community participation method derived from a social inductive study. Data were collected from field observations and in-depth interviews with 210 communities. Data were analysed using a descriptive table form for comprehensive examination. The results showed that the majority of communities lacked comprehensive knowledge regarding both the sources of tsunamis and estimated times of arrival (ETAs) for tsunamis. The findings also indicated a lack of regular disaster evacuation drills or simulations conducted by the government in the area. Moreover, there is a prevailing belief among the communities that God will prevent loss of life in the event of a tsunami. This belief is concerning because of its potential contribution to a fatalistic attitude towards disasters, potentially resulting in inadequate preparedness. The findings of this research confirm previous research that found that people living on small islands in Indonesia have very limited knowledge of the tsunami hazard. CONTRIBUTION: These findings highlight the important role of the government to carry out substantial efforts aimed at enhancing the resilience of communities residing in small islands. Currently, small islands receive less attention in efforts to reduce disaster risk

ABSTRACT This study aimed to develop a hermeneutical proposal to read ‘confidence’ (“confianza”) and ‘trust’ (“confiar”) in rely, confidence, and trust in the International Standards on Auditing (ISAs) translation into Spanish, based on contrasting them with the scientific literature on auditing. The gap addressed by this proposal is the lack of criteria to interpret the ISAs translation of rely, confidence, and trust into Spanish, which leads to an inadequate reading of the standards, since these terms are translated into Spanish as ‘confianza’ and ‘confiar,’ a misleading terminological choice. Some keys are provided for a hermeneutical reading when dealing with the concepts ‘confidence’ and ‘trust’ in the ISAs, since they are used interchangeably. This article is a starting point for both researchers and auditors when interpreting the terms rely, confidence, and trust translated into Spanish. From the methodological field, in the first place, a search was made in the ISAs for three key concepts related to what is understood in Spanish by the concepts ‘confidence’ and ‘trust’: rely (reliance), confidence, and trust, specifically determining the place where the concepts were to try to grasp the general meaning of the text within the paragraph of the corresponding standard; second, a structured accounting literature review on the concepts rely, confidence, and trust was conducted in the scientific auditing publications. This study provides the following hermeneutical keys to read ‘confidence’ and ‘trust’ in rely, confidence, and trust in the ISAs translation: rely is more oriented to controls, confidence refers to the relationship between an auditor and the stakeholders, and trust is a threat to the auditor’s objectivity.

Resumen El objetivo de este estudio fue realizar una propuesta hermenéutica para leer “confianza” y “confiar” en rely, confidence y trust en la traducción al español de las Normas Internacionales de Auditoría (NIAs), a partir de una contrastación con la literatura científica en auditoría. El gap que trata esta propuesta es la falta de criterios para interpretar la traducción de rely, confidence y trust al idioma español de las NIAs, lo cual da lugar a una lectura inadecuada de los estándares, dado que en la lengua española los términos son traducidos por “confianza” y “confiar”, términos que son equívocos. Se otorgan claves para una lectura hermenéutica cuando se está frente a los conceptos “confianza” y “confiar” en las NIAs, puesto que se utilizan indistintamente. Este artículo es un punto de partida tanto para investigadores como para auditores al momento de interpretar los términos rely, confidence y trust cuando se traducen al idioma español. Desde el campo metodológico, en primer lugar, se hizo la búsqueda en las NIAs de tres términos clave relacionados con lo que se entiende en español a partir de los conceptos “confianza” y “confiar”: rely (reliance), confidence y trust, determinando, específicamente, el lugar donde estaban los términos para tratar de comprender el sentido general del texto dentro del párrafo del estándar correspondiente; en segundo lugar, se hizo una revisión estructurada de literatura en contabilidad de los conceptos rely, confidence y trust en las publicaciones científicas de auditoría. Este estudio otorga las siguientes claves hermenéuticas para leer “confianza” y “confiar” en rely, confidence y trust en la traducción de las NIAs: rely está más orientado a controles; confidence, a la relación del auditor con las partes interesadas y trust es una amenaza para la objetividad del auditor.

This article shows the success of local cultural adaptation strategies in communicating the gospel to people of the Nias ethnicity in North Sumatra, Indonesia. This adaptation is the name Lowalangi, the name of the god of the pre-Christian era, to become the name of God, the creator and saviour of the world incarnated in the person of Jesus Christ. As a result, the use of this name was not limited to a translation process. Still, the whole concept of divinity for the Nias people was transferred and transformed into a Christian understanding. They know him as Lowalangi, have faith in him and pray to him in that name. The author uses a comparative analysis with other places in Indonesia. The author tries to establish parallelism with methods used elsewhere, assuming that the methods used tend to be the same.CONTRIBUTION: Churches and Christians in Nias are strengthened in their beliefs by praying and mentioning Lowalangi's name, which imparts the same faith quality as the biblical use of God's personal name. This adaptation can be a strategy for introducing the gospel in missiology and church planting in response to local culture as a wealth that cannot be negated. This research also has implications for the sociology of religion regarding the relationship between tradition and religious practice

After the financial scandals of recent years, quality and independence of the external financial audit have increased to reinforce the regulatory framework. Under this context, since 2002, the International Federation of Accountants (IFAC) has been reviewing and clarifying its International Standards on Auditing (ISAs) which are the most important reference of principles and requirements auditors must comply with in order to fulfill their role in the assurance of the reliability of accounting information presented by companies. Among them, we study those related to materiality, i.e., ISA 320 and ISA 450, the revision of which has become a priority due to the importance of this concept through the audit process and its presence in the accounting and audit frameworks worldwide. The aim of this paper is twofold. Firstly, we analyze the new guidelines and requirements for auditors, management and those charged with governance which will be in force as of December 15, 2009. And secondly, we compare these International Standards with those issued in Argentina, Brazil, Chile, Colombia, Costa Rica, Spain, Mexico and Portugal since, due to the great acceptance of NIAs worldwide, all of these countries must decide whether to adopt ISAs or to update their local standards to converge with ISAs.

Como se sabe, actualmente estamos inmersos en una profunda crisis financiera internacional. Ante esta situación, resulta necesario introducir, entre otras medidas, mayores y mejores mecanismos de control para lograr una información contable plenamente transparente2. En este sentido, la Federación Internacional de Contadores (IFAC) está revisando y actualizando las Normas Internacionales de Auditoría (NIAS), que constituyen el referente mundial más importante de los principios y requisitos que deben seguir los auditores para cumplir de la forma más adecuada su función como agentes que garanticen la fiabilidad de la información contable publicada por las empresas. De las NIAS existentes, se revisaron particularmente la 320 y la 450, las cuales regulan la aplicación de la importancia relativa por los auditores, dada la importancia del concepto en la planeación, ejecución y finalización de las auditorías y las críticas que su inapropiada utilización ha recibido en los últimos años. Específicamente, analizamos el contenido actualizado de ambas normas, que entrarán en vigor a partir del 15 de diciembre de 2009, y las comparamos con sus análogas en Argentina, Brasil, Chile, Colombia, Costa Rica, España, México y Portugal. Debido a la aceptación mundial de las NIAS, es necesario que los organismos reguladores en estos países emprendan el camino hacia su adopción o convergencia.

OBJETIVO: Avaliar se a citologia anal com escova pode servir para rastreamento das lesões clínicas e subclínicas provocadas pelo HPV. MÉTODOS: Colhemos citologia anal, com escova, do canal anal de 102 doentes HIV-positivo com queixas proctológicas. Eram 86 homens e 16 mulheres com média etária de 37 anos. Destes, 33 negavam infecção pelo HPV, 14 haviam tratado verrugas, 28 tinham condilomas externos, sete apresentavam lesões internas e 20 os tinham em associação. O material foi enviado para exame de papanicolaou e coloração pela hematoxilina-eosina. Avaliamos as contagens de linfócitos T CD4+ para observar se o estado imunológico determinou as displasias mais avançadas. RESULTADOS: Somente um exame não pôde ser aproveitado. Os demais revelaram padrões celulares que variaram da normalidade até NIAa, incluindo a presença do HPV. Ocorreram 30 NIAs de baixo e 13 de alto grau em todos os grupos de doentes, com ou sem infecção pelo HPV. Em um dos doentes com NIAa e sem história prévia de infecção pelo HPV, e com úlcera no canal anal, a biópsia revelou carcinoma espinocelular invasivo. As médias de células T CD4+ nos portadores de NIA de baixo grau foi 281/mm³ e naqueles com NIAa foi 438/mm³. A análise estatística mostrou diferença significante, revelando que, ao contrário do esperado, displasias menos acentuadas acometem doentes com contagens menores de linfócitos T CD4+. Esse fato demonstra que a imunidade sistêmica isolada parece não interferir na gênese dessas lesões, sugerindo que aspectos da imunidade local devam ser estudados. A avaliação estatística feita com a tabela 2x2 revelou sensibilidade de 74% e especificidade de 61%. CONCLUSÃO: Acreditamos que a citologia anal possa servir para esse rastreamento, selecionando os doentes para colposcopia anal e biópsias.

BACKGROUND: High grade intra-epithelial neoplasias (HAIN) are probable precursors of anal carcinoma, with association to high-risk types of Human Papillomavirus (HPV). This progression could be related to severity of the dysplasia and, albeit not yet confirmed, treatment of these lesions would prevent the evolution to cancer. Standardization and improvement of screening methods should therefore be essential to treat or prevent precursor lesions, mainly in patients at risk such as seropositives to Human Immunodeficiency Virus (HIV). The aim of this study was to evaluate if anal cytology, with a cytobrush, could be useful to screen clinic and pre-clinic lesions provoked by HPV. METHODS: Brushes were used to obtain smears from the anal canal of 102 HIV-positive patients with proctologic complaints. There were 86 males and 16 females with a mean age of 37 years. HPV infection was denied by 33 patients, 14 had treated anal warts in the past, 28 had condylomas in the anal verge, seven had internal clinical lesions and 20 had both internal and external condylomas. The smears were submitted to Pappanicolaou and hematoxilin-eosin stains to identify cytological changes including HAIN. T CD4+ lymphocyte counts were also evaluated to check if the immunologic status caused more advanced dysplasia. RESULTS: One smear only proved insufficient. All the others revealed cellular patterns varying from normality to HAIN. Low grade AIN (LAIN) occurred in 30 and HAIN in 13 patients. One patient with HAIN, without a history of HPV infection in the past, presented an anal canal ulcer which at biopsy was diagnosed as invasive squamous-cell carcinoma. T CD4+ cells averaged 281/mm³ for LAIN patients and 438/mm³ for HAIN patients. Analyses disclosed a statistical difference, showing that despite expectations, more advanced dysplasias occurred in patients with higher counts of T CD4+ cells. This fact demonstrated that isolated systemic immunity did not seem to interfere in the genesis of these lesions, suggesting that aspects of local immunity should be studied. Statistical analyses by a 2x2 table revealed sensibility of 74% and specificity of 61%. CONCLUSION: Results suggest that cytology could be used to diagnose anal cancer precursors.

Heat fluxes between the atmosphere and the sea surface in the Gulf of Mexico are computed using the COADS climatology, bulk formulae, radiation estimations from satellite, and a numerical model. 9 W m-2 is the estimated mean surface heat flux into the ocean, this is higher than previous studies due to different bulk formulae and data sources. The annual cycle has an amplitude of 168 W m-2. The contribution of each term in the heat equation is computed, analyzed and compared to previous studies. A numerical model with thermodynamics is used to study the relative importance of heat advection and entrainment on the sea surface temperature. The results indicate that the entrainment is important in the winter cooling of surface waters. When entrainment, which depends on the buoyancy loss and the wind induced turbulent kinetic energy, is not included, temperatures in winter stay higher than observations, with a root mean square (RMS) difference from observations of 1.5°C. Including entrainment and detrainment the RMS decreases to 1.0 °C.

Se estudian los flujos de calor entre la atmósfera y la superficie del mar en el Golfo de México, utilizando los datos climatológicos de la base Comprehensive Ocean-Atmosphere Data Set (COADS), fórmulas empíricas, estimaciones de la radiación mediante satélite y con la ayuda de la modelación numérica. Para los flujos superficiales de calor se obtuvo una media de 9 W m-2. Este valor es más alto que el de estudios previos debido a que se utilizaron distintas fuentes de datos y fórmulas empíricas. Para el ciclo anual se obtuvo una amplitud de 168 W m-2. Se calcula y analiza la contribución de cada término en la ecuación de calor comparando los valores obtenidos con los de estudios previos. Un modelo numérico con termodinámica es utilizado para estudiar la importancia relativa de la advección de calor y los flujos verticales asociados al aporte de agua de la capa intermedia a la superficial. Los resultados muestran que los flujos entre capas son importantes en el enfriamiento de invierno de las aguas superficiales. Cuando estos flujos, que dependen de la pérdida de flotación y de la inducción de energía cinética turbulenta a través de la superficie, no son incluidos en el modelo, las temperaturas de invierno permanecen nías altas que las observadas y el error cuadrático medio es de 1.5°C, mientras que al incluirlos decrece a 1.0°C.