Resumen Marco contextual: Los teléfonos móviles inteligentes permiten acceder a información de manera inmediata. La adicción al uso de estos dispositivos es cada vez mayor, los teléfonos móviles inteligentes se han convertido en un elemento importante para los estudiantes de enfermería. Objetivo: Identificar la adicción al uso del teléfono móvil inteligente en estudiantes de enfermería. Metodología: Estudio descriptivo correlacional, el muestreo fue aleatorio, la muestra se calculó considerando un nivel de confianza de 0,05, una potencia de 90%, un tamaño de efecto mediano de 0,09, la muestra se conformó por 149 estudiantes de enfermería. Resultados: El componente de uso, abuso y adicción al teléfono móvil inteligente se relacionó negativamente con el componente rasgo de personalidad (r s = -0,228; p = 0,005), el uso, abuso y adicción al teléfono móvil inteligente se relacionó positivamente con el gasto monetario (r s = 0,376; p = 0,001). Conclusión: Se identificó que existe un alto uso de los teléfonos móviles inteligentes, comprender el alcance de dicho fenómeno puede ayudar a plantear estrategias eficaces para prevenir la adicción al teléfono móvil inteligente.

Abstract Background: Smartphones provide immediate access to information, and nursing students consider them essential tools. However, the addiction to these devices is increasing. Objective: To identify smartphone addiction among nursing students. Methodology: A descriptive correlational study was conducted using the stratified random sampling method. The sample size was calculated based on a confidence level of 0.05, with 90% power, and a median effect size of 0.09. The study included 149 nursing students. Results: The component “Smartphone use, abuse, and addiction” correlated negatively with the component “Personality traits” (r s = -0.228; p = 0.005); the component “Smartphone use, abuse, and addiction” correlated positively with the component “Financial spending” (r s = 0.376; p = 0.001). Conclusion: Smartphone use is high. Understanding the extent of this phenomenon can aid in developing effective strategies to prevent smartphone addiction.

Resumo Enquadramento: Os telemóveis inteligentes estão permitem acesso imediato à informação. O vício no uso desses dispositivos é cada vez maior, os celulares inteligentes tornaram-se um elemento importante para os estudantes de enfermagem. Objetivo: Identificar a dependência do uso do smartphone em estudantes de enfermagem. Metodologia: Estudo correlacional descritivo, a amostragem foi aleatória, a amostra foi calculada considerando nível de confiança de 0,05, poder de 90%, tamanho de efeito médio de 0,09, a amostra foi composta por 149 estudantes de enfermagem. Resultados: O componente de uso, abuso e dependência de smartphone foi negativamente relacionado ao componente de traço de personalidade (r s = -0,228; p = 0,005), o uso, abuso e dependência de smartphone foi relacionado positivamente com gastos monetários (r s = 0,376; p = 0,001). Conclusão: Identificou-se que existe um alto uso de telefones móveis inteligentes, compreender a abrangência desse fenômeno pode ajudar a propor estratégias eficazes para prevenir o vício em celulares.

RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

Abstract Introduction The optimal time for tracheostomy changes is unknown. Most surgeons opt to wait until five to seven days postoperatively, while more recent studies suggest that changes occurring as early as two to three days postoperatively are also safe. Objective To evaluate the safety of changing the tracheostomy tube later than 14 days postoperatively. Methods The charts of patients who underwent tracheostomy placement and change at a tertiary care center from 2015 to 2019 were retrospectively reviewed, and the subjects were divided into 2 cohorts (late and very late), depending on the time of the first tracheostomy change. Results The study included 198 patients, 53 of whom aged between 0 and 18 years, and 145, aged > 18 years. The time until the first tracheostomy change was on average of 131.1 days. The most common indication for tracheostomy tube placement was prolonged intubation. Adverse events were observed in 30.8% of the cases (the most common being the formation of granulation tissue), a rate that does not differ much from the incidence reported in the literature (of 34% to 77%) when tracheostomy tubes are changed as early as 3 to 7 days postoperatively. There was no significant difference in the incidence of complications between patients undergoing late and very late changes (p = 0.688), or between pediatric and adult subjects (p = 0.36). There were no significant correlations regarding the time of the first or second change and the incidence of complications (r = −0.014; p = 0.84 for the first change; and r = −0.57; p = 0.64 for the second change). Conclusion The late first tracheostomy tube change was safe and could save resources and decrease the financial burden of frequent changes. It is always crucial to provide adequate information about home tracheostomy care for patients. unknown 1 201 reviewed late, , late) 19 5 years 145 1311 131 131. intubation 308 30 8 30.8 tissue, tissue tissue) 34 77% 77 0.688, 0688 0.688 688 0.688) 0.36. 036 0.36 . 36 0.36) −0.014 0014 014 084 84 0.8 −0.57 057 57 064 64 0.6 change) 20 13 30. 068 0.68 68 03 0.3 −0.01 001 01 08 0. −0.5 05 06 6 −0.0 00 −0. −0 −

Abstract This work aims to analyze the level of access to public credit of small corn producers in the lake regions of Chapala, Pátzcuaro, and Cuitzeo in the state of Michoacán, within the framework of the neoliberal financial policy adopted in the years 1981-2022 compared to the post-revolutionary period. This productive sector is mainly characterized by having low economic income, little land area, and lack of equipment and machinery, and not being subject to credit, therefore, the members of this sector share the condition of exclusion from financing for production. The methodology used consisted of collecting historical information regarding the operation of public rural financial institutions created in the post-revolutionary period and the neoliberal transition that they experienced in the eighties. Also in obtaining data through the application of 611 surveys to identify some elements that explain the current exclusion from public credit of small corn producers in the lake regions of Michoacán. The results reveal that this productive sector has a low level of access due to the changes in public credit policy promoted by federal governments since the 1990s. These caused radical institutional modifications in the way agricultural credit operates and contributed to the current limited availability of public credit aimed at small corn producers.

Resumen El objetivo de este trabajo es analizar el nivel de acceso al crédito público de los pequeños productores de maíz en las regiones lacustres de Chapala, Pátzcuaro y Cuitzeo en el estado de Michoacán, en el marco de la política financiera de corte neoliberal adoptada en los años 1981-2022 en comparación con el periodo posrevolucionario. Este sector productivo se caracteriza principalmente por tener bajos ingresos económicos, disponer de poca superficie de tierra y carencia de equipo y maquinaria y no ser sujeto de crédito, por lo que los integrantes de dicho sector comparten la condición de exclusión al financiamiento para la producción. La metodología empleada consistió en recabar información histórica respecto a la operación de las instituciones financieras rurales públicas creadas en el periodo posrevolucionario y la transición neoliberal que experimentaron en los años ochenta. También en la obtención de datos mediante la aplicación de 611 encuestas para identificar algunos elementos que expliquen la actual exclusión al crédito púbico de los pequeños productores de maíz en las regiones lacustres de Michoacán. Los resultados revelan que este sector productivo tiene un bajo nivel de acceso, condición que obedece a los cambios de la política pública crediticia impulsados por los gobiernos federales desde la década de los noventa. Estos provocaron modificaciones institucionales radicales en la forma de operar el crédito agrícola y contribuyeron a que actualmente se presente una escasa disposición de crédito público dirigido a los pequeños productores de maíz.

Resumen En el presente artículo presentamos un estudio de caso cuyo objetivo fue analizar la gestión regional de las instituciones de educación superior estatal realizando una revisión teórica de los enfoques de sistemas de innovación. Realizamos un estudio cualitativo de corte interpretativo y cualitativo de análisis de datos, con un diseño de estudio de caso. Las técnicas de recolección de información fueron diversas: análisis documental y entrevistas. Los resultados indican que la gestión regional en las instituciones de educación superior estatal ha evolucionado desde su creación, siguiendo la pauta de la gobernanza establecida por las casas de enseñanza para su desarrollo y los sistemas de innovación regional, sin embargo, los resultados muestran desafíos regionales en materia de: sostenibilidad financiera, gestión de sedes, oferta académica, articulación interuniversitaria y gobernanza. A nivel regional existen una serie de actores en Costa Rica que participan de la dinámica de gobernanza regional, dentro de estas están las universidades estatales desempeñando un papel fundamental como promotor del desarrollo social, económico y ambiental de las localidades. Nos enfrentamos a desafíos significativos en la esfera de la planificación y gobernanza territorial, que incluyen la coordinación entre múltiples niveles de planificación y diversos actores y la alineación de variadas estrategias de desarrollo territorial. Estos elementos, intrincadamente relacionados, requieren una gestión meticulosa para asegurar un desarrollo cohesivo y sostenible de las regiones. El interés académico en los sistemas regionales de innovación ha ido en ascenso, particularmente en lo que respecta a la generación y difusión del conocimiento. Dentro de este campo, los conceptos de proximidad y concentración adquieren especial relevancia, potenciando los enfoques regionales. Para formular políticas efectivas que impulsen la innovación regional es crucial comprender no solo la capacidad de innovación y aprendizaje de las empresas, sino también el rendimiento del sistema sectorial de innovación.

Abstract In this article, we present a case study whose objective was to analyze the regional management of state higher education institutions by conducting a theoretical review of innovation systems approaches. We carried out a qualitative interpretive study and qualitative data analysis, with a case study design. The information collection techniques used were diverse: documentary analysis and interviews. The results indicate that regional management in state higher education institutions has evolved since their inception, following the governance guidelines established by the educational institutions for their development and regional innovation systems. However, the results show regional challenges in terms of financial sustainability, branch management, academic offerings, inter-university articulation, and governance. At the regional level, there are a series of actors in Costa Rica who participate in the dynamics of regional governance, among them are state universities playing a fundamental role as promoters of social, economic, and environmental development in localities. We face significant challenges in the realm of territorial planning and governance, which include coordination between multiple levels of planning and diverse actors, as well as the alignment of various territorial development strategies. These intricately related elements require meticulous management to ensure cohesive and sustainable regional development. Academic interest in regional innovation systems has been on the rise, particularly concerning the generation and diffusion of knowledge. Within this field, the concepts of proximity and concentration become especially relevant, enhancing regional approaches. Formulating effective policies to drive regional innovation is crucial not only to understand the innovation and learning capacity of companies but also the performance of the sectoral innovation system.

Resumo No presente artigo, apresentamos um estudo de caso cujo objetivo foi analisar a gestão regional das instituições de ensino superior estatais realizando uma revisão teórica dos enfoques de sistemas de inovação. Realizamos um estudo qualitativo de corte interpretativo e análise de dados qualitativa, com um design de estudo de caso. As técnicas de coleta de informações foram diversas: análise documental e entrevistas. Os resultados indicam que a gestão regional nas instituições de ensino superior estatais evoluiu desde a sua criação, seguindo as diretrizes de governança estabelecidas pelas instituições educacionais para seu desenvolvimento e os sistemas de inovação regional. No entanto, os resultados mostram desafios regionais em termos de: sustentabilidade financeira, gestão de campi, oferta acadêmica, articulação interuniversitária e governança. A nível regional, existem uma série de atores na Costa Rica que participam da dinâmica de governança regional, entre eles as universidades estatais desempenhando um papel fundamental como promotoras do desenvolvimento social, econômico e ambiental das localidades. Enfrentamos desafios significativos na esfera do planejamento e governança territorial, que incluem a coordenação entre múltiplos níveis de planejamento e diversos atores, bem como a alinhamento de diversas estratégias de desenvolvimento territorial. Esses elementos, intrinsecamente relacionados, requerem uma gestão cuidadosa para garantir um desenvolvimento coeso e sustentável das regiões. O interesse acadêmico nos sistemas regionais de inovação tem aumentado, especialmente no que diz respeito à geração e difusão do conhecimento. Dentro deste campo, os conceitos de proximidade e concentração adquirem especial relevância, fortalecendo as abordagens regionais. Para formular políticas eficazes que impulsionem a inovação regional, é crucial compreender não apenas a capacidade de inovação e aprendizado das empresas, mas também o desempenho do sistema setorial de inovação.

RESUMEN Las instituciones de educación superior establecen alianzas en búsqueda de beneficios para los estudiantes al otorgarles la tarjeta de crédito estudiantil; no obstante, esto puede contemplar un riesgo crediticio, en consecuencia, resultados financieros no esperados. Ante esta situación, el objetivo de la presente investigación precisa analizar los riesgos financieros con el uso de este instrumento y su impacto en la cartera de una institución de educación superior ubicada en la ciudad de Guayaquil en el periodo 2018 - 2020, cuyo nombre se ha omitido por políticas de privacidad. La metodología implementada tiene un diseño descriptivo-explicativo, de tipo no experimental longitudinal con enfoque mixto. Se realiza un análisis documental de la información proporcionada por la institución y se aplica una encuesta dirigida a la población conformada por 9 funcionarios del área de crédito y cobranzas. Los resultados obtenidos evidencian una relación vinculante entre la universidad y las instituciones financieras en pos de beneficiar a los estudiantes. Sin embargo, la falta de estrategias y políticas para aplicar un sistema de recaudación adecuado ha generado una cartera vencida que influye negativamente en el presupuesto; ergo, la pérdida de recursos financieros y no financieros afectando el cumplimiento de los objetivos institucionales.

ABSTRACT Higher education institutions establish alliances in search of benefits for students by granting them student credit cards; However, this may involve a credit risk, consequently, unexpected financial results. Given this situation, the objective of this research is to analyze the financial risks with the use of this instrument and its impact on the portfolio of a higher education institution located in the city of Guayaquil in the period 2018 - 2020, whose name has been omitted by privacy policies. The methodology implemented has a descriptive-explanatory design, of a longitudinal non-experimental type with a mixed approach. A documentary analysis of the information provided by the institution is carried out and a survey is applied to the population made up of 9 officials from the credit and collections area. The results obtained show a binding relationship between the university and financial institutions in order to benefit students. However, the lack of strategies and policies to apply an adequate collection system has generated an overdue portfolio that negatively influences the budget; ergo, the loss of financial and non-financial resources affecting the fulfillment of institutional objectives.

ABSTRACT Introduction/framework/objectives After a few years of exposure to different strains of COVID-19, there is a large percentage of infected individuals worldwide, most of whom are of working age. Taking into account that in a substantial fraction of these there were prolonged symptoms and with some capacity to alter work capacity, a review was initiated in order to summarize the most pertinent information published on this subject. Methodology This is a Bibliographic Review, initiated through a search carried out in April 2023, in the databases “CINALH plus with full text, Medline with full text, Database of Abstracts of Reviews of Effects, Cochrane Central Register of Controlled Trials, Cochrane Database of Systematic Reviews, Cochrane Methodology Register, Nursing and Allied Health Collection: comprehensive, MedicLatina and RCAAP”. Content This syndrome is a set of multiorgan symptoms/sequelae that affects previously infected individuals, sometimes lasting several months. It is a chronic complication, due to a persistent hyperinflammatory state (although the pathophysiology is not clearly known) and even after the COVID test is negative. It may be justified by inflammatory, hypoxic, microvascular and neurodegenerative changes; by direct damage caused by the virus itself and/or by secondary effects of therapy and co-existing morbidities. The emotional part may be associated with the fear of infecting family members, the economic problems associated with the costs of medical care (in countries with more privatized healthcare systems) and/or the stigma of the infection itself. The diagnosis is clinical and appears both in individuals who have been hospitalized and who have not. It can involve morbidity, overload on the health system and financial resources. It is also called Long COVID Syndrome, a term that actually emerged on social media. Discussion and Conclusions Given the temporality, the articles published on the topic are reasonably recent, and there is no previous bibliography on this subject to discuss the data obtained; although some symptoms may also be due to other more prevalent and/or old infections, possibly due to a similar pathophysiological mechanism. All evolutions are possible: from asymptomatic individuals during and after the infection to others with very debilitating symptoms that limit their ability to work. It is necessary for the occupational health team to evaluate each case, using the aptitude classification to help adapt tasks and obtain greater performance, job satisfaction and profit.

RESUMO Introdução/enquadramento/objetivos Após alguns anos de exposição às diversas estirpes de COVID-19, existe uma grande percentagem de indivíduos infetados mundialmente, grande parte dos quais em idade ativa. Tendo em conta que numa fração substancial destes existiram sintomas prolongados e com alguma influência para alterar a capacidade de trabalho, iniciou-se uma revisão, no sentido de resumir o que mais pertinente se publicou sobre este assunto. Metodologia Trata-se de uma Revisão Bibliográfica, iniciada através de uma pesquisa realizada em abril de 2023, nas bases de dados “CINALH plus with full text, Medline with full text, Database of Abstracts of Reviews of Effects, Cochrane Central Register of Controlled Trials, Cochrane Database of Systematic Reviews, Cochrane Methodology Register, Nursing and Allied Health Collection: comprehensive, MedicLatina e RCAAP”. Conteúdo Esta síndroma é um conjunto de semiologia multiorgânica que atinge indivíduos previamente infetados, por vezes com duração de vários meses. Trata-se de uma complicação crónica, devido a um estado hiperinflamatório persistente (ainda que a patofisiologia não seja conhecida com clareza) e mesmo após o teste de COVID negativar. Poderá ser justificada através de alterações inflamatórias, hipóxicas, microvasculares e neurodegenerativas; bem como devido aos danos diretos causados pelo vírus em si e/ou pelos efeitos secundários da terapêutica e morbilidades coexistentes. A parte emocional poderá ser associada ao medo de infetar familiares, pelos problemas económicos associados aos custos dos cuidados médicos (em países com sistemas de saúde mais privatizados) e/ou pelo estigma da infeção em si. O diagnóstico é clínico e tanto aparece em indivíduos que foram hospitalizados, como não. Pode implicar morbilidade, sobrecarga do sistema de saúde e de recursos financeiros. Também se designa por Síndroma do COVID longo, termo que, na realidade, surgiu nas redes sociais. Discussão e Conclusões Dada a temporalidade, os artigos publicados sobre o tema são razoavelmente recentes, não existindo bibliografia anterior sobre este assunto, para discutir os dados obtidos; ainda que alguns sintomas equivalentes também possam ser consequentes a outras infeções, mais prevalentes e/ou antigas, eventualmente por um mecanismo fisiopatológico parecido. Todas as evoluções são possíveis, desde indivíduos assintomáticos durante e após a infeção, como outros com sintomas muito debilitantes e limitadores da sua capacidade laboral. É necessário que a equipa de saúde ocupacional avalie cada caso, usando a classificação de aptidão para ajudar na adequação das tarefas e obtenção de maior desempenho, satisfação laboral e lucro.

Abstract This paper investigates trends in antiretroviral medication prices and their impact on public health in Mexico during 2019. Using three machine learning models developed in Python (logistic regression, random forest, and K-Nearest Neighbors or KNN), this study discerns increasing or decreasing patterns in antiretroviral (ARV) drug price fluctuations using a dataset comprising 15,220 observations of ARV drugs acquired between 2016 and 2019. Results indicate that random forests exhibited the highest precision in predicting price changes, followed by KNN and logistic regression. Significant factors affecting acquisition prices, such as drug type and duration of procurement strategy, were identified. In addition to analyzing price trends, the paper explores the budgetary considerations associated with these fluctuations, providing insights into the financial implications for healthcare systems and stakeholders. It is important to note that this paper focuses on a specific ARV pharmaceutical purchasing scheme. Moreover, the study emphasizes the creation of a unified and detailed medication price database, highlighting the significant effort invested in compiling complete and comprehensive information from various sources. This study’s findings underscore the effectiveness of initiatives such as consolidated purchasing approaches and the integration of newer, cost-effective medications into treatment protocols. These initiatives have led to significant cost savings in antiretroviral medication procurement, contributing to improved access for individuals living with HIV/AIDS. Overall, the research highlights the importance of data-driven approaches and strategic planning in optimizing pharmaceutical purchasing processes and ensuring sustainable access to essential medications for public health interventions.

Resumen Este trabajo examina las tendencias en los precios de medicamentos antirretrovirales y su impac to en la salud pública, centrándose en el contexto mexicano en 2019. Por medio de técnicas de aprendizaje automático, el estudio analiza las fluctuaciones en los precios de los medicamentos antirretrovirales, con base en un conjunto de datos que comprende 15,220 observaciones de medicamentos antirretrovirales (ARV) adquiridos entre 2016 y 2019, con énfasis particular en el año 2019. Los resultados indican que los “bosques aleatorios” demostraron la mayor precisión en la predicción de cambios de precios, seguidos por K-Nearest Neighbors o KNN (algoritmo de k vecinos más próximos) y la regresión logística. Se identificaron factores significativos que afectan los precios de adquisición, como el tipo de medicamento y la duración de la estrategia de adqui sición. Además, el estudio profundiza en las consideraciones presupuestarias, evaluando las im plicaciones financieras de estas fluctuaciones de precios. Estos hallazgos destacan la efectividad de iniciativas como los enfoques de adquisición consolidada y la integración de medicamentos más nuevos y rentables en los protocolos de tratamiento, lo que conduce a ahorros significativos y mejor acceso para las personas que viven con VIH/sida. Es importante destacar que este artículo se centra en analizar un esquema específico de adquisición de medicamentos antirretrovirales. Los estudios futuros ampliarán este análisis para abarcar un espectro más amplio de esquemas de adquisición de medicamentos, proporcionando así una comprensión más completa de la di námica de fijación de precios y sus implicaciones para la salud pública. Además, la investigación en curso perfeccionará la metodología e integrará fuentes de datos adicionales para mejorar la precisión y profundidad del análisis.

Abstract The National Institute of Biodiversity of Costa Rica (INBio), the first institution of its kind worldwide, was created in 1989 as a civil society organization, with the mission of promoting greater awareness of the value of biodiversity, to achieve its conservation and promote human development. It operated within the framework of a national biodiversity conservation strategy consisting of three types of actions: “save, know and use”, forming a publicprivate alliance with the National System of Conservation Areas, whose work represented the first step of “saving”. INBio focused on the generation of scientific knowledge of Costa Rican biodiversity (knowing) and the search and promotion of its intelligent use (using). This article describes the genesis of the institution and its main contributions to the knowledge and use of Costa Rican biodiversity between 1989-2015. These include the results of the protected areas biodiversity inventory process and the development of the largest systematic collection of biological specimens in the country’s history, fully systematized; the development of an information management system that integrated all the information from the inventory and the specimens in its collection in digital format, allowing global access to this information or its correlation with that of other sources. The results of promoting and facilitating the use of information through five programs: Natural Sciences and Conservation Biology, for scientific purposes; Bioliteracy and Education, conceptually designed for the teaching and development of awareness about the value of biodiversity; Bioprospecting, the systematic search for economic uses of biodiversity for medicinal, agricultural and industrial purposes; Conservation for Development, the use of the information for wild areas conservation purposes, surrounding communities or nature tourism, among others; Technical Assistance and Training, program in charge of assisting public and private entities, inside and outside the country, in the development of initiatives in which Biodiversity was the central element. The main results of its work and the national and international awards that INBio received for its innovative approaches and contributions are described, as well as the financial and political reasons why INBio discontinued its activities in the period 2015-2016 are summarized. Viewing the work of INBio as a first stage, the importance and need to continue with a state program on the knowledge and use of Costa Rican biodiversity is raised, in addition to its protection, with the goal of creating awareness of its value before the serious threats to life on Earth.

Resumen El Instituto Nacional de Biodiversidad de Costa Rica (INBio), la primera institución en su género en el mundo, fue creado en 1989 como una organización de la sociedad civil, con la misión expresa de promover una mayor conciencia del valor de la biodiversidad, para lograr su conservación y fomentar el desarrollo humano. En el marco de una estrategia nacional de conservación de la biodiversidad consistente en tres tipos de acciones: “salvar, conocer y utilizar”, se conformó una alianza público-privada con el Sistema Nacional de Áreas de Conservación, cuya labor representó el primer paso de “salvar”. El INBio se centró en la generación de conocimiento científico de la biodiversidad costarricense (el “conocer”) y en la búsqueda y promoción de su uso inteligente (el “usar”). Este artículo describe la génesis de la institución y sus principales aportes al conocimiento y la utilización de la biodiversidad costarricense en el período 1989-2015. Estos incluyen los resultados del proceso de inventario de la biodiversidad de las áreas protegidas y el desarrollo de la colección sistemática de especímenes biológicos más grande en la historia del país, totalmente sistematizada; el desarrollo de un sistema de manejo de información que integró en formato digital toda la información del inventario y de los especímenes de su colección, permitiendo el acceso global a estos datos o su correlación con la de otras fuentes. Los resultados de la promoción y la facilitación del uso de la información se lograron mediante cinco programas: Ciencias Naturales y Biología de la Conservación, con fines científicos; Bioalfabetización y Educación, conceptualmente diseñados para la enseñanza y el desarrollo de la conciencia del valor de la biodiversidad; Bioprospección, la búsqueda sistemática de usos económicos de la biodiversidad para fines medicinales, agrícolas e industriales; Conservación para el Desarrollo, el empleo de la información para la conservación de áreas silvestres, comunidades circunvecinas o turismo naturalista, entre otros; y Asistencia Técnica y Capacitación, programa encargado de asistir a entidades públicas y privadas, dentro y fuera del país, en el desarrollo de iniciativas en que la biodiversidad fuera el elemento central. Se describen los principales resultados de su labor y los reconocimientos nacionales e internacionales que el INBio recibió por sus novedosos enfoques y aportes, al igual que se resumen las razones de carácter financiero y político por las cuales el INBio descontinuó sus actividades en el período 2015-2016. Vista la labor del INBio como una primera etapa, se plantea la importancia y necesidad de continuar con un programa estatal sobre el conocimiento y uso de la biodiversidad costarricense, en adición a su protección, con el fin último de que exista conciencia de su valor ante las serias amenazas para la vida en el planeta.

Resumen Introducción: La informalidad laboral y la formalización del empleo han sido ya ampliamente discutidas. Sin embargo, el problema sigue vigente en las agendas públicas y de gobierno tanto a nivel nacional como subnacional. Objetivo: El objetivo es evaluar el diseño de los instrumentos de política pública que ha implementado el gobierno estatal (2015-2021) para la formalización del empleo en Nuevo León. La población objetivo de los instrumentos son las Micro, Pequeñas y Medianas empresas (Mipymes) del estado de Nuevo León. Método y técnica: En una primera instancia, se llevó a cabo una investigación documental y de fuentes secundarias. Posteriormente, se realizaron entrevistas semiestructuradas con funcionarios a cargo de los instrumentos de política pública para la formalización del empleo. Se entrevistó al Director de Apoyo y Fomento a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; al Coordinador del Centro de Atención a Pequeñas y Medianas empresas del Gobierno del Estado de Nuevo León; a la titular de la Comisión Estatal de Mejora Regulatoria del Estado de Nuevo León; al Coordinador de Promoción y Vinculación del Programa Impulsa Nuevo León de la Secretaría de Economía del Gobierno del Estado de Nuevo León; a la Directora de Planeación y Políticas Públicas del Gobierno del Estado de Nuevo León; y al Director de la Comisión de Desarrollo Económico del Consejo Nuevo León. Para sistematizar las opiniones de los entrevistados se utilizó el programa de computadora ATLAS.ti y en su análisis se crearon las categorías que se presentan en la Tabla 2. Finalmente, se contrastó la ideología de los actores involucrados con tres preceptos clave del neoliberalismo que se identificaron. Resultados: 1. El Gobierno de Nuevo León no cuenta con información sobre el número de empleos que generan las empresas que reciben los apoyos. 2. La planeación de los instrumentos de política pública se lleva a cabo, principalmente, por el sector privado. 3. Las cámaras empresariales de las Pequeñas y Medianas empresas (Pymes) son las que se encuentran principalmente involucradas. 4. Los apoyos se otorgan a partir de que las empresas acuden al gobierno a solicitarlos y no hay investigación y desarrollo. 5. Los apoyos se concentran principalmente en las Mipymes formales, pero no se cuenta con un padrón actualizado. 6. El seguimiento y monitoreo se realiza en la medida que las empresas continúan asistiendo a las oficinas del gobierno de Nuevo León. Conclusiones: Se concluye que se requiere rediseñar los instrumentos de política pública bajo el liderazgo del gobierno estatal y vincular, concretamente, a la población objetivo de los programas con las formas de intervención estatal.

Abstract Introduction: Labor informality and the formalization of employment have already been widely discussed. However, the problem remains on the public and government agendas at both the national and subnational levels. Objective: The objective is to assess the design of the public policy instruments that the government of Nuevo León has implemented (2015-2021) for the formalization of employment. The target population of the instruments are the Micro, Small and Medium enterprises of the state of Nuevo León. Method and technique: Firstly, a documentary research in secondary sources was carried out. Subsequently, semi-structured interviews were conducted with officials in charge of the public policy instruments for the formalization of employment. The people interviewed were: the Director of Support and Development for Small and Medium Enterprises of the Government of the State of Nuevo León; the Coordinator of the Service Center for Small and Medium Enterprises of the Government of the State of Nuevo León; the head of the State Commission for Regulatory Improvement of the Government of the State of Nuevo León; the Coordinator for the Promotion of the Impulsa Nuevo León Program; the Director of Planning and Public Policies of the Government of the State of Nuevo León; and the Director of the Economic Development Commission of the Nuevo León Council. To systematize the opinions of the interviewees, the ATLAS.ti computer program was used and the categories created are presented in Table 2. Finally, the ideology of the actors involved was contrasted with three key precepts of neoliberalism that were identified. Results: 1. The Government of Nuevo León does not have information about the number of jobs generated by the companies that receive government financial support. 2. The planning of public policy instruments is carried out, mainly, by the private sector. 3. The business chambers of Small and Medium Enterprises are the ones that are mainly involved. 4. Financial support is granted after companies go to the government to request it and there is no research and development. 5. Financial support is mainly concentrated in the formal Micro, Small and Medium-sized enterprises, but there is no updated registry. 6. Monitoring is carried out as long as the companies continue to attend to the offices of the government of Nuevo León. Conclusions: It is concluded that it is necessary to redesign the public policy instruments under the leadership of the government of Nuevo León and to link, specifically, the target population of the programs with the forms of state intervention.

Abstract In Costa Rica, there are significant challenges regarding wastewater treatment. This study evaluated the management of municipal wastewater in Costa Rica, with emphasis on the technological profile, the use of anaerobic systems, and the recovery of generated by-products. A mixed approach was used, combining secondary information from databases, expert consultations, and participatory workshops. It was found that most existing systems work with activated sludge and direct discharge to receiving bodies. Additionally, significant gaps were identified for the implementation of anaerobic systems for wastewater treatment. From a technical standpoint, the lack of training and confidence in designing and operating these systems was noted, along with the relevance of controlling the treatment of emerging contaminants. From an economic standpoint, the lack of financial sustainability of projects, low capacity for user payment, and lack of incentives or tiered tariff systems were identified. Within institutional gaps, the main issue was the need for clearer sectoral leadership and avoiding duplication of functions. All the above requires robust and clear regulations that allow for innovation in the systems to be implemented. Finally, it was found that, for the circular economy principle to become a reality, cultural change is required, and the paradigm that wastewater is only meant for disposal must be changed.

Resumen En Costa Rica, existen grandes desafíos en materia de tratamiento de aguas residuales. Este trabajo evaluó la gestión de aguas residuales ordinarias en Costa Rica, dando énfasis al perfil tecnológico, al uso de sistemas anaeróbicos y a la recuperación de los subproductos generados. Se consideró un abordaje mixto, combinando información secundaria de bases de datos, consultas a expertos y talleres participativos. Se logró evidenciar que la mayoría de los sistemas que existen trabaja con lodos activados y con vertido directo a cuerpo receptor. Además, se evidenciaron brechas importantes para la implementación de los sistemas de tratamiento de aguas residuales, en especial para los sistemas anaeróbicos. Desde el punto de vista técnico, se identificó la falta de capacitación y de confianza en diseñarlos y operarlos, aunado a la relevancia de controlar el tratamiento de contaminantes emergentes; desde el punto de vista económico, se apunta hacia la falta de sostenibilidad financiera de los proyectos y poca capacidad de pago de los usuarios, falta de incentivos o de sistemas tarifarios escalonados; dentro de las brechas institucionales, la principal es la necesidad de tener una rectoría más clara del sector y evitar la duplicidad de funciones. Se demostró que lo anterior requiere ir ligado de una normativa robusta y clara, que permita la innovación en los sistemas a implementar. Finalmente, se pudo detectar que, para que el principio de economía circular sea una realidad, se requiere trabajar en un cambio cultural y en romper el paradigma de que las aguas residuales solo sirven para desecharlas.

In the course of the past three decades, the concept of "plain language" has garnered increasing attention. Recent developments have further solidified this field, given the International Federation for Plain Language's definition of plain language, as well as the introduction of an ISO (International Organisation for Standardisation) Standard for plain language in 2023. These milestones suggest that plain language is set to play a more significant role in public communication. The International Federation for Plain Language defines plain language as communication in which the wording, structure, and design are so clear that the target audience can effortlessly find, understand, and use the information they need. However, this definition has faced criticism for its vagueness. In an effort to refine the definition, the ISO Plain Language Standard was introduced. It includes four governing principles: 1) Readers get the information they need; 2) Readers can easily find what they need; 3) Readers can easily understand what they find; and 4) Readers can easily use the information. Both the definitions of the ISO Standard and the International Federation for Plain Language concentrate on the understandability and usability of information in creating effective plain language documents. In this article, I argue that alongside understandability and usability, user experience should be considered as a third measurable element of success in plain language documents. Although existing research primarily focuses on usability and understanding, it gives limited attention to user experience, whereas I argue that user experience is a crucial factor in the creation of successful plain language documents. More specifically, I explore in this article the preference of respondents for plain language techniques used in documents in an attempt to establish a connection between the user's experience of these techniques and the document's usability and understandability. I also delve into users' overall experience with plain language documents and assess whether there is a correlation between overall experience and users' perceptions of specific plain language techniques. I further analyse users'experiences with plain language techniques within specific contexts, namely the medical, legal, and financial domains, to determine if the context influences their experience. In addition, I investigate the relationship between users'experiences with plain language techniques and extratextual factors, such as qualification, income, home language, the variety of Afrikaans they speak, and their level of engagement with the document's content. This comprehensive analysis aims to clarify the role of user experience in the success of plain language documents and it potentially prompts a reconsideration of experience, in addition to understandability and usability, when creating successful plain language documents. The study employed a quantitative correlational research design to examine the relationship between respondents' experience of plain language techniques, understandability and usability, extratextual factors, and the contexts in which these documents are encountered. Data collection involved a questionnaire-based survey, with 506 respondents participating through convenience sampling. The survey was conducted on the SUNSurvey platform at Stellenbosch University and was shared across social media platforms such as Facebook, Instagram, and WhatsApp to target individuals matching specific population characteristics. Respondents read one of 18 selected plain language documents and answered questions about the documents. Extratextual information, such as respondents' highest qualification level, annual income, home language, the variety of Afrikaans they speak, and the frequency with which they were exposed to the context, were collected. Engagement with the selected document was measured using Likert-scale statements. To assess understanding of the documents, factual questions were included, and usability questions were asked if respondents received one of the six forms that were tested. Experience with the plain language documents was also measured by means of Likert-scale statements. Importantly, respondents'experiences with specific plain language techniques were assessed, allowing them to express their experience with said techniques. The results of the study regarding respondents'experience of the plain language techniques used reveal overwhelmingly positive feedback. The Likert-scale ratings indicated that respondents across various demographic groups had favourable impressions of plain language techniques. This suggests that these techniques not only enhance document usability and understandability but are also well-received by users. The analysis of relationships between different variables yields intriguing findings. While many comparisons did not show statistically significant correlations, the noteworthy results are those that did. When examining respondents 'experiences with plain language techniques in documents across three contexts, no statistically significant relationship could be established, indicating positive experiences with these techniques across all contexts without contextual influence. In terms of understanding, most comparisons revealed a positive relationship between the experience of plain language techniques and understanding. This implies that respondents with more positive experiences better understood the documents, aligning with existing research and suggesting that improved understanding leads to more positive experiences. However, for usability there was no statistically significant relationship between the experience of plain language techniques and document usability, indicating that the study could not establish a clear link between these two factors. When considering extratextual factors, few statistically significant relationships were found. Only the respondents' home language showed a significant relationship with their experience of plain language techniques, suggesting that Afrikaans speakers had more positive experiences. For other extratextual factors, namely qualification, income level, and variety of Afrikaans, there were no significant correlations. In conclusion, this study highlights that positive experiences of plain language techniques are associated with better understandability, emphasising the importance of user experience in creating successful plain language documents. The results are positive for document designers, as diverse groups of people had positive experiences with these techniques, making plain language a tool for improving interactions with public documentation. This study suggests that considering user experience is crucial in defining plain language beyond just usability and understandability.

Die definisies van sowel die International Federation for Plain Language as die ISO Gewone Taal Standaard beklemtoon dat verstaanbaarheid en bruikbaarheid noodsaaklik is vir die skep van optimale gewonetaaldokumente. In hierdie studie voer ek egter aan dat daar 'n derde meetbare element van gewonetaaldokumente is wat 'n effek op die sukses daarvan het, naamlik die manier waarop die verbruiker die gewonetaaldokumente ervaar. Vir hierdie studie is ' n kwantitatiewe korrelasionele navorsingsontwerp gebruik om die verhouding tussen respondente se ervaring, verstaanbaarheid, en bruikbaarheid van gewone-taaldokumente, asook respondente se persoonlike eienskappe, en die kontekste waarin die gewonetaaldokumente voorkom, te bepaal. Opnamenavorsing met 'n vraelys as die data-insamelingsinstrument is uitgevoer en 506 respondente het aan die studie deelgeneem. Die resultate van die studie dui daarop dat respondente oor die algemeen positiewe ervarings met gewonetaaltegnieke in dokumente gehad het. Verder is 'n sterk positiewe verhouding tussen die ervaring en die verstaanbaarheid van die gewonetaaldokumente gevind. Dit dui aan dat 'n positiewe ervaring tot 'n beter begrip van die dokumente bydra. Dit is egter nie die geval met bruikbaarheid nie, aangesien geen statisties beduidende verhouding hier gevind is nie. Wat betref buitetekstuele faktore, het slegs huistaal 'n statisties beduidende invloed op die ervaring van gewonetaaltegnieke gehad. Die resultate van hierdie studie dui dus daarop dat ervaring 'n belangrike faktor is in die sukses van gewonetaaldokumente, en gevolglik oorweeg moet word om ervaring as een van die elemente in die definisie van gewone taal in te sluit.

Resumen Introducción / objetivo: en las organizaciones los conflictos de intereses generan costos de agencia para mitigar el oportunismo de los agentes. La información contable de alta calidad reduce estos conflictos al minimizar la asimetría de la información. Por tanto, este estudio tiene como objetivo investigar la relación entre los costos de agencia y el conservadurismo condicional en empresas brasileñas del sector eléctrico listadas en la B3. Metodología: se utilizaron datos de 21 empresas del sector eléctrico brasileño para el período de 2012 a 2020. Se analizaron 24 atributos asociados con los costos de agencia, y el modelo de conservadurismo condicional de Ball y Shivakumar (2005) se empleó como medida de calidad de la información contable. Los resultados se obtuvieron mediante modelos de regresión de datos en panel. Resultados: según el modelo central de conservadurismo condicional, las empresas tienden a ser optimistas en lugar de conservadoras, anticipando ganancias en lugar de pérdidas. Los resultados, evaluados en cinco dimensiones, revelaron que factores como la composición del consejo, la compensación variable y los acuerdos con accionistas reducen el optimismo, mientras que las auditorías con salvedades, los plazos más largos y la existencia de un comité de auditoría permanente aumentan el optimismo. Por tanto, se identifican atributos que influyen en el optimismo, la neutralidad de la información contable y, en consecuencia, la calidad de los informes financieros. Conclusiones: este estudio beneficia a varios usuarios de la información contable. Los inversores pueden identificar políticas de gobernanza que alineen intereses, los reguladores pueden mejorar la supervisión y los miembros de las organizaciones pueden adoptar políticas que fomenten la alineación de intereses entre los principales y los agentes.

Abstract Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this study aims to investigate the relationship between agency costs and conditional conservatism in Brazilian electric power industry companies listed on the B3. Methodology: Data from 21 Brazilian electric power industry companies for the period 2012 to 2020 were utilised. Twenty-four attributes associated with agency costs were analysed, and Ball and Shivakumar’s (2005) conditional conservatism model was employed as a measure of accounting information quality. Panel data regression models were used to obtain the results. Results: According to the central conditional conservatism model, companies tend to exhibit optimism rather than conservatism, anticipating gains instead of losses. Results, assessed across five dimensions, revealed that factors such as board composition, variable compensation, and agreements with shareholders reduce optimism, while qualified audits, longer tenures, and the presence of a permanent audit committee increase optimism. Therefore, attributes that influence optimism, accounting information neutrality, and consequently, financial reporting quality, are identified. Conclusions: This study benefits various users of accounting information. Investors can pinpoint governance policies that align interests, regulators can enhance oversight, and organisation members can adopt policies that encourage the alignment of interests between principals and agents.

Abstract Large firms have managed to design robust knowledge management (KM) systems that help to create more effective responses to turbulent environments. On contrary, small and medium-sized enterprises (SMEs), which often suffer from the liability of smallness, usually carry out KM practices in a more informal and less planned manner. The objective of this research is to characterize the effects of KM practices in SMEs. The designed documentary review systematically analyzed 276 publications in journals indexed in Scopus in 2022. The main results suggest a tendency to study the dimensions of KM, such as dynamic technological capability, human capital, and their effects on financial and innovative performance, among others. The findings contribute to the literature by reordering information provided by scientific publications and revealing the dependent, mediating, and moderating variables linked to KM that are currently used by SMEs.

Resumen Debido a la mayor disponibilidad de recursos, las grandes empresas han logrado diseñar robustos sistemas de gestión del conocimiento (GC) útiles para crear respuestas a entornos turbulentos; sin embargo, la pequeña y mediana empresa (PYME), al poseer características especiales y menos recursos, normalmente realizan prácticas de GC de manera más informal y menos planificada, lo que ha dificultado su estudio a pesar de la relevancia ampliamente demostrada de este tipo de empresa para la competitividad. En este sentido, el objetivo es caracterizar los efectos de las prácticas de GC en las PYME. Para esto se diseñó un trabajo de revisión documental que analizó sistemáticamente 276 publicaciones obtenidas de Scopus en 2022. Los principales resultados sugieren una tendencia a estudiar las dimensiones de la GC como la capacidad dinámica tecnológica, capital humano y su efecto en el desempeño financiero e innovador, entre otros. Los resultados constituyen un aporte a la literatura al reordenar la información que se encuentra dispersa y develar las variables dependientes, mediadoras y moderadoras utilizadas actualmente en la GC en PYME.

Abstract People with cognitive disabilities face multiple challenges concerning oral health and frequently show oral tissue decay because of the barriers society imposes upon them, and due to financial issues, professional and family lack of knowledge, limitations regarding access to services, lack of empowering-driven actions, among others. Positive knowledge, attitudes and practices regarding oral health, developed during the course of a lifetime, help in preserving good health. The aim of the current study is to describe oral health knowledge, attitudes and practices in people with cognitive disabilities participating in the Institutional Program for the Inclusion of People with Cognitive Disabilities in Higher Education at the University of Costa Rica (PROIN, in Spanish), during 2021. A descriptive study with mixed focus was performed; a representative sample comprised of 86 students enrolled in PROIN was used for the quantitative approach, while the qualitative approach used a criteria sample along with an opinion sample, limiting size due to information overload. The survey, along with its corresponding questionnaire and the semi-structured interview, were used as data gathering techniques. It was evidenced that certain issues need to be readdressed, such as bleeding gums, the importance of preserving dental pieces, as well, the practice of flossing, which many students expressed difficulties doing. Good attitudes were found, such as dentist visits; however, access barriers for this population must be overthrown. This article showed the importance of training professionals in disabilities as well as developing oral health promotion programs aimed at people with cognitive disabilities.

Resumen La población con discapacidad cognitiva enfrenta múltiples retos en cuanto a la salud oral, presentado comúnmente un deterioro de los tejidos orales; esto como consecuencia a las barreras impuestas por la sociedad, factores económicos, desconocimiento de los profesionales y familiares, limitaciones en el acceso a la atención, falta de acciones para fomentar su autonomía, entre otras. Los conocimientos, actitudes y prácticas favorables en salud oral ayudan a conservar una buena salud, los cuales se desarrollan a lo largo de la vida. El objetivo del presente estudio es describir los conocimientos, actitudes y prácticas de salud oral en las personas con discapacidad cognitiva que participaron en el Programa Institucional de Inclusión de Personas con Discapacidad Cognitiva a la Educación Superior de la Universidad de Costa Rica (PROIN) durante el año 2021. Se realizó un estudio descriptivo con un enfoque mixto, para el enfoque cuantitativo se utilizó una muestra representativa de 86 estudiantes matriculados en PROIN y para la parte cualitativa se utilizó una muestra por criterio con un muestreo opinático, estableciendo el tamaño por saturación de la información. Se utilizaron como técnicas de recolección de datos la encuesta con su respectivo cuestionario y la entrevista semiestructurada. Se evidenció que existen temas que se deben reforzar, como lo es el sangrado de encías, la importancia de conservar las piezas dentales, así como la práctica de uso de hilo dental, donde la mayoría de los estudiantes expresaron tener dificultades para su utilización. Además, se encontró buenas actitudes con respecto a la visita al odontólogo, sin embargo, se debe derribar barreras de acceso que se presentan para esta población. Este estudio demostró la necesidad de capacitar a los profesionales en el tema de discapacidad y desarrollar programas de promoción de la salud oral específicos para personas con discapacidad cognitiva.