ABSTRACT Over-the-counter medications (OTC), also known as non-prescription drugs can be dispensed without a prescription. This study aimed to analyze the pharmacological profile, risk, and quality of evidence of OTC medications registered in Brazil. The databases of ANVISA and Micromedex synthesis were consulted. The indications for use were classified according to CIAP, the medications according to ATC, and the quality of evidence according to the GRADE method. A total of 188 OTC medications were identified, comprising 376 presentations. The groups related to the digestive tract and respiratory system had the highest number of drugs, each accounting for 19%. Overall, 61% of the drugs were classified as having high or moderate evidence, and 39% as low, very low, or lacking evidence. Despite the prevalence of higher-quality evidence, restrictions need to be highlighted, as approximately 55% of the drugs have a weak recommendation, 67% may not be used by children under the age of 6, 95% lack reliable safety information during pregnancy, and 87% lack clear information regarding use during lactation. Further research on the topic, supported self-care policies, and monitoring seem essential to better understand the risks and benefits associated with OTC medications, thus ensuring a safer and evidence-based clinical practice.

RESUMO Os Medicamentos Isentos de Prescrição (MIP) ou de venda livre podem ser fornecidos sem exigência de receita. Este estudo objetivou analisar o perfil farmacológico, risco e qualidade da evidência dos MIP registrados no Brasil. Foram consultadas as bases de dados da Anvisa e a base de síntese Micromedex. As indicações de uso foram classificadas segundo Ciap, os medicamentos segundo ATC e a qualidade da evidência segundo método Grade. Foram identificados 188 MIP, com 376 apresentações. Os grupos de trato alimentar e respiratório tiveram os maiores números de fármacos, com 19% cada. No geral, 61% dos fármacos foram classificados como evidência alta ou moderada e 39% como baixa, muito baixa ou sem evidência. Apesar da prevalência de maior qualidade de evidência, as restrições precisam ser evidenciadas, pois cerca de 55% dos fármacos possuem força de recomendação fraca, 67% não podem ser utilizados por crianças menores de 6 anos, 95% não possuem informações confiáveis de segurança na gestação e 87% não possuem informações de uso na lactação. Mais pesquisas sobre o tema, políticas de autocuidado apoiado e monitoramento parecem essenciais para melhor compreender os riscos e benefícios associados aos MIP, garantindo uma prática clínica mais segura e baseada em evidências.

ABSTRACT Purpose: As digital devices are increasingly used at work, valid and reliable tools are needed to assess their effect on visual health. This study aimed to translate, cross-culturally adapt, and validate the Computer Vision Syndrome Questionnaire (CVS-Q©) into Portuguese. Methods: A 5-phase process was followed: direct translation, synthesis of translation, back-translation, consolidation by an expert committee, and pretest. To run the pretest, a cross-sectional pilot study was conducted with 26 participants who completed the prefinal Portuguese version of the CVS-Q© and were asked about difficulties, comprehensibility, and suggestions to improve the questionnaire. To evaluate the reliability and validity of the Portuguese version of the CVS-Q©, a cross-sectional validation study was performed in a different sample (280 workers). Results: In the pretest, 96.2% had no difficulty in completing it, and 84.0% valued it as clear and understandable. CVS-Q© in Portuguese (Questionário da Síndrome Visual do Computador, CVS-Q PT©) was then obtained. Validation revealed the scale’s good internal consistency (Cronbach’s alpha=0.793), good temporal stability (intraclass correlation coefficient=0.847; 95% CI 0.764-0.902, kappa=0.839), adequate sensitivity and specificity (78.5% and 70.7%, respectively), good discriminant capacity (area under the curve=0.832; 95% CI 0.784-0.879), and adequate convergent validity with the ocular surface disease index (Spearman correlation coefficient=0.728, p<0.001). The factor analysis provided a single factor accounting for 37.7% of the explained common variance. A worker who scored ≥7 points would have computer vision syndrome. Conclusions: CVS-Q PT© can be considered an intuitive and easy-to-understand tool with good psychometric properties to measure computer vision syndrome in Portuguese workers exposed to digital devices. This questionnaire will assist in making decisions on preventive measures, interventions, and treatment and comparing exposed populations in different Portuguese-speaking countries. Purpose work health translate crossculturally cross culturally adapt CVSQ© CVSQ CVS Q© Q (CVS-Q© Methods 5phase phase 5 followed translation backtranslation, backtranslation back back-translation committee pretest crosssectional sectional 2 difficulties comprehensibility CVSQ©, Q©, 280 (28 workers. . workers) Results 962 96 96.2 840 84 0 84.0 understandable Questionário Computador PT obtained scales scale s Cronbachs Cronbach alpha=0.793, alpha0793 alpha alpha=0.793 , 793 alpha=0.793) intraclass coefficient=0.847 coefficient0847 coefficient 847 95 0.7640.902, 07640902 0.764 0.902, 764 902 0.764-0.902 kappa=0.839, kappa0839 kappa kappa=0.839 839 kappa=0.839) 78.5% 785 78 (78.5 707 70 7 70.7% respectively, respectively respectively) area curve=0.832 curve0832 curve 832 0.7840.879, 07840879 0.784 0.879 784 879 0.784-0.879) Spearman coefficient0728 728 coefficient=0.728 p<0.001. p0001 p p<0.001 001 p<0.001) 377 37 37.7 variance ≥ Conclusions easytounderstand easy understand measures interventions Portuguesespeaking speaking countries (CVS-Q 28 (2 9 96. 8 84. alpha079 alpha=0.79 79 coefficient=0.84 coefficient084 7640 0.7640.902 0764090 0764 0.76 0902 0.902 76 90 0.764-0.90 kappa083 kappa=0.83 83 78.5 (78. 70.7 curve=0.83 curve083 7840 0.7840.879 0784087 0784 0.78 0879 0.87 87 0.784-0.879 coefficient072 72 coefficient=0.72 p000 p<0.00 00 3 37. ( alpha07 alpha=0.7 coefficient=0.8 coefficient08 0.7640.90 076409 076 0.7 090 0.90 0.764-0.9 kappa08 kappa=0.8 78. (78 70. curve=0.8 curve08 0.7840.87 078408 078 087 0.8 0.784-0.87 coefficient07 coefficient=0.7 p00 p<0.0 alpha0 alpha=0. coefficient=0. coefficient0 0.7640.9 07640 07 0. 09 0.9 0.764-0. kappa0 kappa=0. (7 curve=0. curve0 0.7840.8 07840 08 0.784-0.8 p0 p<0. alpha=0 coefficient=0 0.7640. 0.764-0 kappa=0 curve=0 0.7840. 0.784-0. p<0 alpha= coefficient= 0.7640 0.764- kappa= curve= 0.7840 0.784-0 p< 0.784-

RESUMO Objetivos: À medida que a utilização de equipamentos digitais no emprego aumenta, a avaliação do seu efeito na saúde visual necessita de ferramentas válidas e robustas. Este estudo teve como objetivo traduzir, adaptar culturalmente e validar para português o Questionário da Síndrome Visual do Computador (CVS-Q©). Métodos: O procedimento foi realizado em 5 fases: tradução direta, síntese da tradução, tradução inversa, consolidação por um painel de especialistas, e pré-teste. Para fazer o pré-teste foi realizado um estudo piloto transversal aplicado a uma amostra de 26 participantes que completaram a versão pré-final da versão portuguesa do CVS-Q©, questionando por dificuldades, compreensão e sugestões de melhoria do questionário. Para avaliar a confiança e validade da versão portuguesa do CVS-Q© foi realizado um estudo transversal de validação em uma amostra diferente (280 funcionários). Resultados: No préteste, 96.2% dos participantes não apresentaram dificuldades no preenchimento do questionário, enquanto 84.0% indicaram que era claro e compreensível. Obteve-se, então, o CVS-Q© em português (Questionário da Síndrome Visual do Computador, CVS-Q PT©). A sua validação revelou uma boa consistência interna da sua escala (Cronbach’s alpha=0.793), boa estabilidade tem poral (coeficiente de correlação interclasse=0.847; 95% CI 0.764-0.902, kappa=0.839), sensibilidades e especificidades adequadas (78.5% e 70.7%, respetivamente), boa capacidade de discriminação (área abaixo da curva=0.832; 95% CI 0.784-0.879), e uma adequada validade da convergência com o índice de doença da superfície ocular (ocular surface disease index - OSDI; coeficiente de correlação de Spearman=0.728, p<0.001). A análise fatorial revelou um único fator responsável por explicar a variância comum em 37.7%. Um funcionário com uma pontuação ≥7 pontos sofria de síndrome visual do computador. Conclusão: O CVS-Q PT© pode ser considerada uma ferramenta intuitiva, de fácil interpretação e com boas pro priedades psicométricas para avaliar a síndrome visual do computador em funcionários portugueses expostos a ecrãs digitais. Este questionário facilitará as decisões sobre medidas preventivas, intervenções e tratamento, e a comparação entre as populações expostas em diferentes países de língua portuguesa. Objetivos aumenta robustas traduzir CVSQ©. CVSQ CVS Q© . Q (CVS-Q©) Métodos fases direta inversa especialistas préteste. préteste pré teste. teste 2 préfinal final CVSQ©, Q©, CVSQ© 280 (28 funcionários. funcionários) Resultados 962 96 96.2 840 84 0 84.0 compreensível Obtevese, Obtevese Obteve se, se Obteve-se então PT©. PT PT©) Cronbachs Cronbach s alpha=0.793, alpha0793 alpha alpha=0.793 , 793 alpha=0.793) interclasse=0.847 interclasse0847 interclasse 847 95 0.7640.902, 07640902 0.764 0.902, 764 902 0.764-0.902 kappa=0.839, kappa0839 kappa kappa=0.839 839 kappa=0.839) 78.5% 785 78 (78.5 707 70 7 70.7% respetivamente, respetivamente respetivamente) área curva=0.832 curva0832 curva 832 0.7840.879, 07840879 0.784 0.879 784 879 0.784-0.879) OSDI Spearman0728 Spearman 728 Spearman=0.728 p<0.001. p0001 p p<0.001 001 p<0.001) 377 37 37.7% ≥ Conclusão intuitiva preventivas tratamento (CVS-Q© 28 (2 9 96. 8 84. alpha079 alpha=0.79 79 interclasse=0.84 interclasse084 7640 0.7640.902 0764090 0764 0.76 0902 0.902 76 90 0.764-0.90 kappa083 kappa=0.83 83 78.5 (78. 70.7 curva=0.83 curva083 7840 0.7840.879 0784087 0784 0.78 0879 0.87 87 0.784-0.879 Spearman072 72 Spearman=0.72 p000 p<0.00 00 3 37.7 (CVS-Q ( alpha07 alpha=0.7 interclasse=0.8 interclasse08 0.7640.90 076409 076 0.7 090 0.90 0.764-0.9 kappa08 kappa=0.8 78. (78 70. curva=0.8 curva08 0.7840.87 078408 078 087 0.8 0.784-0.87 Spearman07 Spearman=0.7 p00 p<0.0 37. alpha0 alpha=0. interclasse=0. interclasse0 0.7640.9 07640 07 0. 09 0.9 0.764-0. kappa0 kappa=0. (7 curva=0. curva0 0.7840.8 07840 08 0.784-0.8 Spearman0 Spearman=0. p0 p<0. alpha=0 interclasse=0 0.7640. 0.764-0 kappa=0 curva=0 0.7840. 0.784-0. Spearman=0 p<0 alpha= interclasse= 0.7640 0.764- kappa= curva= 0.7840 0.784-0 Spearman= p< 0.784-

Resumen: Antecedentes: La compasión hacia el cuerpo (CC) es un factor protector en el campo de los trastornos alimentarios (TA) que se ha asociado con una mayor apreciación y una menor vergüenza corporales. Sin embargo, se necesitan más estudios para desentrañar el papel protector de la CC en el riesgo de TA. Los objetivos fueron examinar (1) las propiedades psicométricas de la adaptación española de la Escala de Compasión hacia el cuerpo y (2) si la apreciación y la vergüenza corporales eran mediadoras entre la CC y el riesgo de TA. Método: 288 mujeres (rango: 18-40 años; M = 24.65 ± 5.02) de la población general española cumplimentaron cuestionarios online. Resultados: La escala era fiable y válida. Un modelo de mediación serial-paralelo confirmó el papel protector de la CC y la apreciación corporal sobre la vergüenza corporal y el riesgo de TA, explicando el 68,88% de la varianza. Conclusiones: Los resultados indican que las mujeres que presentan mayor CC tienden a mostrar mayor apreciación corporal, lo que conduce a una menor vergüenza corporal interna y un menor riesgo de TA. Estos resultados apoyan la necesidad de promover una relación positiva y compasiva con el cuerpo con el fin de prevenir TA.

Abstract: Background: Body compassion is a protective factor in the field of eating disorders (ED) that has been associated with higher body appreciation and lower body shame. However, more studies are needed in order to disentangle the protective role of compassion in regard to the risk of ED. The study's aims were to (1) analyze the psychometric properties of the Spanish adaptation of the Body Compassion Scale (BCS) and (2) determine whether body appreciation and body shame were mediators in the relationship between body compassion and the risk of ED. Method: 288 women (range: 18-40 years old; M = 24.65 ± 5.02) from the general Spanish population completed online questionnaires. Results: The Spanish adaptation of the BCS was reliable and valid. Results of a serial and parallel mediation model confirmed the protective role of body compassion and body appreciation on body shame and the risk of ED, accounting for 68.88% of the variance. Conclusions: Findings indicate that women who present higher body compassion tend to show higher body appreciation, which in turn leads to lower internal body shame and lower risk of ED. These results support the need to develop a positive and compassionate relationship with one's body, in order to prevent ED.

Abstract Purpose This research aims to investigate the relationship between Chief Executive Officer (CEO) narcissism and earnings management practices in Brazilian listed companies. Theoretical framework Support for the Upper Echelons Theory (UET). Design/methodology/approach Using a panel data regression approach, we analyze a sample of 106 companies listed on the B3 from 2010 to 2019. To assess CEO narcissism, we rely on their statements during quarterly conference calls, while earnings management is measured by estimating discretionary accruals based on the Collins model (2017). Findings The study uncovers a significant positive correlation between CEO narcissism and earnings management, suggesting that narcissistic CEOs manipulate accounting practices for personal gain, driven by their desire for attention and admiration. Furthermore, the analysis reveals that CEO tenure, board presence, company size, and profitability positively influence earnings management, while the Brazilian economic recession negatively impacts it. The research also innovates by introducing a unique method for measuring narcissism. Practical & social implications of research This study contributes to the literature by shedding light on the influence of managers' narcissism, underscoring the importance of considering personality traits when recruiting and supervising executives. Originality/value In terms of originality, this research measures the level of narcissism among CEOs using secondary data, adopting a methodology considered more reliable for the study of personality (Mehl et al., 2006). Additionally, it stands out for incorporating factors that have previously been identified in the international literature, but not yet explored in national studies, and that influence earnings management. These factors include CEOs' demographic characteristics, macroeconomic factors, and CEO duality. Thus, this study contributes to the earnings management and behavioral finance literatures and fills an important research gap regarding elements that may influence unethical practices that are harmful to stakeholders in emerging markets. (CEO UET. UET . (UET) Designmethodologyapproach Design approach 10 B 201 2019 calls 2017. 2017 (2017) gain admiration Furthermore tenure presence size managers executives Originalityvalue Originality value originality Mehl al al. 2006. 2006 2006) Additionally studies characteristics duality Thus markets (UET 1 20 (2017 200 2 (201 (20 (2 (

Abstract Multifunctional health institutions play an indispensable role in the healthcare system, so it is necessary to ensure that the care provided to patients is of quality and supported by efficient and replicable processes. Information systems in these organizations still fail to timely meet the growing data needs for decision making. Regarding cost studies, there is no widespread agreement on the methodologies to be used or in determining the cost object. This paper proposes a model for the study, calculation, and projection of institutional costs at Clinica Universitaria Reina Fabiola. It establishes that the cost of the surgical hour in the period of May 2022 is $20.049,22, using as a basis the processes carried out, accounting and management information, and the support services involved in the organization of the Surgical Room Unit. The developed model aims to become a tool for decision-making by generating reliable cost statistics and projections under different assumptions. Regarding the environment, it provides useful information to compare market values and establish minimum values for negotiation with funders. JEL: I19

Resumo As instituições de saúde polivalentes desempenham um papel indispensável no sistema de saúde, por isso é necessário garantir que a assistência prestada aos pacientes seja de qualidade e apoiada por processos eficientes e replicáveis. Os sistemas de informação nessas organizações ainda não estão conseguindo atender às crescentes necessidades de dados para a tomada de decisões em tempo hábil. Em relação ao estudo de custos, não há consenso geral sobre as metodologias a serem utilizadas ou sobre a determinação do objeto de custo. O presente trabalho propõe um modelo para o estudo, cálculo e projeção dos custos institucionais da Clínica Universitária Reina Fabíola. Estabelece que o custo da hora cirúrgica no período de maio de 2022 é de $ 20.049,22; utilizar como base os processos que são realizados, informações contábeis e gerenciais; e os serviços de apoio envolvidos na organização da Unidade Operacional de Centro Cirúrgico. O modelo desenvolvido visa tornar-se uma ferramenta para a tomada de decisão, gerando estatísticas e projeções de custos confiáveis sob diferentes premissas. Em relação ao ambiente, fornece informações úteis para comparar valores de mercado e estabelecer valores mínimos de negociação com financiadores. JEL: I19

Resumen Las instituciones de salud polivalentes cumplen un rol indispensable en el sistema de salud, por lo que es necesario garantizar que la asistencia brindada a los pacientes sea de calidad y soportada por procesos eficientes y replicables. Los sistemas de información en estas organizaciones aún no logran satisfacer oportunamente las necesidades crecientes de datos para la toma de decisiones. Con respecto al estudio de costos, no hay un acuerdo generalizado acerca de las metodologías a utilizar ni en la determinación del objeto de costos. El presente trabajo propone un modelo para el estudio, cálculo y proyección de los costos institucionales de la Clínica Universitaria Reina Fabiola. El mismo, establece que el costo de la hora quirúrgica en el periodo de Mayo 2022 es de $20.049,22; utilizando como base los procesos que se realizan, la información contable y de gestión; y los servicios de apoyo que intervienen en la organización de la Unidad Operativa Quirófano. El modelo desarrollado intenta convertirse en una herramienta para la toma de decisiones generando estadísticas de costos confiables y proyecciones bajo distintos supuestos. En relación con el entorno, aporta información útil para comparar los valores de mercado y establecer valores mínimos de negociación con los financiadores. JEL: I19

Résumé Les établissements de santé polyvalents jouent un rôle essentiel dans le système de santé, il est donc nécessaire de garantir que les soins prodigués aux patients sont de qualité et soutenus par des processus efficaces et reproductibles. Les systèmes d'information de ces organisations ne parviennent toujours pas à répondre en temps voulu aux besoins croissants en données pour la prise de décision. Concernant l'étude des coûts, il n'y a pas d'accord général sur les méthodologies à utiliser ni sur la détermination de l'objet des coûts. Cet article propose un modèle pour l'étude, le calcul et la projection des coûts institutionnels de la clinique universitaire Reina Fabiola. Il établit que le coût de l'heure chirurgicale dans la période de mai 2022 est de $ 20.049,22; en se basant sur les processus mis en œuvre, les informations comptables et de gestion; et les services supports impliqués dans l'organisation du bloc opératoire. Le modèle développé tente de devenir un outil de prise de décision, générant des statistiques et des projections de coûts fiables sous différentes hypothèses. Par rapport à l'environnement, il fournit des informations utiles pour comparer les valeurs de marché et établir des valeurs minimales de négociation avec les financiers. JEL: I19

Resumen: Resumen: La innovación digital es una herramienta estratégica en las organizaciones. La tecnología está revolucionando todos los ámbitos de los negocios, por lo que la prospectiva y la inteligencia artificial pueden presentarse como herramientas clave en los procesos de auditoría. Este artículo, a través de una revisión bibliográfica, entrevistas y análisis, busca determinar aspectos conceptuales relacionados con la auditoría del futuro y cómo esta temática ha sido abordada en las instituciones educativas y empresas en Ecuador. Entre los resultados se destaca que la prospectiva y la inteligencia artificial aplicadas en la auditoría se han convertido en herramientas para lograr niveles más altos de calidad, mejorar los procesos, reducir tiempo y dinero y proporcionar datos confiables para la toma de decisiones e identificación de riesgos. Los resultados también determinaron que algunas de las empresas calificadoras de riesgos en Ecuador no están conformes con el avance tecnológico y tienen un nivel bajo de utilización de herramientas tecnológicas e inteligencia artificial. De igual manera, las carreras de Contabilidad y Auditoría de las instituciones de educación superior no cuentan con avances en innovación ni consideran la enseñanza de la prospectiva o herramientas de inteligencia artificial en sus programas de estudios.

Abstract: Digital innovation is a strategic tool in organizations. Technology is revolutionizing all areas of business, so foresight and artificial intelligence can be presented as key tools in auditing processes. This article, through a literature review, interviews, and analysis, seeks to determine conceptual aspects related to the audit of the future and how this topic has been addressed in educational institutions and companies in Ecuador. Among the results, it is highlighted that foresight and artificial intelligence applied in auditing have become tools to achieve higher levels of quality, improve processes, reduce time and money, and provide reliable data for decision making and risk identification. The results also determined that some of the risk rating companies in Ecuador are not satisfied with technological advances and have a low level of use of technological tools and artificial intelligence. Similarly, accounting and auditing careers in higher education institutions do not have advances in innovation, nor do they consider the teaching of foresight or artificial intelligence tools in their curricula.

Abstract Purpose: The Spanish airport system contains several regional airports within an amenity distance and alternative travel modes. Profitable airports cross-subsidise small airports, which are not required for regional development or connectivity. Airports are government-owned and centralised-managed by Spanish Airports and Air Navigation (AENA, for its Spanish acronym). This study aims to analyse the probability of an under-used public infrastructure and the AENA’s managerial ability as per the financial sustainability of the network in the long term. Design/methodology/approach: The national regulatory framework determines the airports’ environment. Six airports revealed unobserved heterogeneity, avoiding model misspecification. The framework is defined through proxies of the singularities of the Spanish framework: public investments and geographical specifications. The stochastic frontier analysis model follows two time-varying specifications, accounting for airports’ environmental factors, to ensure the robustness of the results to differ from the inefficiency caused by AENA and external factors. Findings: Airports’ infrastructure capacity and traffic are not correlated; regional airports become a financial burden for the system unless they specialise or differentiate. Proxies defining the airports’ context are relevant. Because airports do not compete for airlines and passengers, there are too many regional airports with little traffic, resulting in disused public infrastructure that falls far short of improving connectivity and regional development. Originality/value: This study contributes to paying attention to the characteristics of the regulatory framework, such as management strongly centralised in AENA, airport charges decided by the owner, lack of competition and lack of an independent regulatory entity. Another original contribution considers reliable capital measures (airports’ infrastructure).

ABSTRACT The research carried out to present this article had the objective of analyzing the level of profitability of the tourist undertakings of the cantons in order to develop their economic sustainability, improving the quality of family life of the inhabitants of the cantons of Sucre San Vicente. The research was qualitative and quantitative. The survey technique was used, in addition of the Delphi method. The sample was simple random, the SPS 25 was used. The reliability was satisfactory of 0.922 Cronbach's alpha where it was shown that the applied instrument was reliable. It is verified that the cantons have a strong local dynamism, given by small enterprises that are working from the perspective of sustainability. Furthermore, the interest of entrepreneurs is evident due to the level of organizational and economic growth. Therefore, they are enthusiastic about developing a training project for tourism entrepreneurs with issues of managing economic resources with the support of local government academies, interested in improving the quality of life in the sector.

RESUMEN La investigación realizada en el trabajo que se presenta tuvo como objetivo analizar el nivel de rentabilidad que tienen los emprendiendo turísticos de los cantones parar que sean sostenible a nivel económico mejorando la calidad de vida familiar de los habitantes de los cantones sucre San Vicente. La investigación fue cualitativa y cuantitativa, se utilizó la técnica de la encuesta, además se manejó el método de Delphi. La muestra fue aleatoria simple se utilizó el SPS 25. La fiabilidad fue satisfactoria de un 0.922 el alfa de Cronbach donde se evidenció que el instrumento aplicado fue confiable. Se constata que los cantones tienen un fuerte dinamismo local, dado por pequeños emprendimientos que están trabajando desde la óptica de la sustentabilidad, además, se patentiza el interés de los emprendedores por el nivel de crecimiento organizativo y económico; por lo que están entusiasmado en elaborar un proyecto de formación a emprendedores turísticos con temáticas de manejo de recursos económicos con apoyo de academia gobiernos locales, interesados en mejorar la calidad de vida del sector.

RESUMEN Este artículo describe el proceso de construcción de un modelo de gestión de la información geográfica para el cultivo de palma de aceite en Colombia. Debido a la necesidad de capturar, almacenar, actualizar y analizar datos de las áreas sembradas en el país, fue necesario soportarse en el modelo de sistemas blandos para plantear una estructura de sistema de información que respondiera a las necesidades de inventario de áreas sembradas, y que estuviera en capacidad de integrar dicha información con otros datos estratégicos para el sector palmicultor. Esta investigación permitió construir un modelo de base de datos sobre el cual, durante más de diez años, se han almacenado de manera continua los datos geográficos relacionados con el área sembrada en palma de aceite en el país. El modelo geográfico ha permitido generar nueva información a diferentes escalas territoriales y la integración con datos de índole fitosanitaria, de gran importancia para el manejo regional de los cultivos. La integración de una plataforma tecnológica web ha logrado posicionar el Catastro Palmero como servicio de consulta para usuarios de diversos roles dentro del gremio palmicultor y como información geográfica base de confianza para soportar otros proyectos de agronegocio de la agroindustria palmera.

ABSTRACT This article describes the process of constructing a model of the geographic information management for the cultivation of oil palm in Colombia. Due to the need to collect, store, update, and analyze data from planted areas in the country, it was necessary to rely on the soft systems model to propose an information system structure that would respond to the needs of accounting for planted areas and to be able to integrate such information with other strategic data for the oil palm sector. This research developed a database model on which the geographic data related to the Colombian planted area of palm oil has been stored for over ten years. The geographic model has allowed creating new information at various territorial scales, integrated with phytosanitary data important for regional crop management. The integration of a web-based platform has positioned the oil palm cadastre as a consultation service for users working in various roles in the oil palm industry, as a reliable geographical bank of information, available to other oil palm project agribusinesses.

Abstract This research aimed to design a model to improve economic-financial management (EFM) in small transport operators registered with the Superintendency of Companies of Guayaquil, Ecuador. The proposal was modeled following the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs). As a methodology, an analysis of expert criteria is applied using the Decision Software (version 1.0), as well as a quantitative analysis technique to articulate IFRS to economic-financial management processes. The study identified that, with the proposed model, the economic-financial management of Ecuadorian enterprises is improved by 60%, generating thus an empirical model based on international accounting principles as a contribution to business practices. However, in this regard, there is credible and reliable economic and financial management information, showing that small enterprises are more socially and economically consistent.

Resumen El objetivo de esta investigación es diseñar un modelo para el perfeccionamiento de la gestión económico-financiera (GEF) en pequeñas operadoras de transporte registradas en la Superintendencia de Compañías de Guayaquil, Ecuador. La propuesta se modela a partir de la articulación de la Norma Internacional de Información Financiera (NIIF) para pequeñas y medianas entidades (pymes). Como metodología se aplica el análisis de criterios de expertos mediante el software Decision versión 1.0 y se relaciona la técnica de análisis cuantitativa para articular la NIIF a los procesos de gestión economic o-financiera. El estudio identificó que con la propuesta del modelo se perfecciona la gestión económico-financiera de las empresas ecuatorianas en 66%, generando así un aporte de modelo empírico desde los principios contables internacionales para contribuir a las prácticas empresariales. Empero, se tiene información de gestión, económica y financiera creíble y fiable que muestra a las pequeñas empresas más consistentes en los ámbitos social y económico. JEL Classification: G17, H53 M4, M16, M41.

Oil, coal, and gas account for approximately 80% of global primary energy, but only a portion of total airborne CO2eq (approx. 35% at GWP20 to 65% at GWP100), even though they account for 95% of total measured CO2 emissions. The benefits of these energy sources, as well as their related costs, are not all incorporated in current energy policy discussions. Global greenhouse gas policies must include documented changes in measured airborne CO2eq to avoid spending large amounts of public funds on ineffective or sub-optimal policies. The authors examined airborne CO2, which is less than half of emitted CO2, as well as reported CH4 emissions and the global warming potential of CH4 as published by the IPCC for coal and natural gas. The surprising conclusion is that surfaced-mined coal appears 'better for the climate' than the average natural gas, and all coal appears beneficial over LNG. Therefore, current CO2-only reduction policies and CO2 taxes are leading to unintended consequences and the switch from coal to natural gas, especially LNG, will not have the desired impact of reducing predicted future global warming; in fact, quite the contrary. A large portion of anthropogenic global warming is attributed by the IPCC and IEA to CH4, but it must be noted that CH4 emissions from natural sources and from agriculture account for approximately 40% and 25% of annual global CH4 emissions respectively. Energy accounts for about 20% of documented CH4 emissions. CO2 contributes only approximately 35% of annual airborne anthropogenic GHG emissions after accounting for CH4, over a 20-year horizon. At a 100-year horizon, the contribution of CO2 increases to approximately 60%. Energy policies that do not consider all GHG emissions along the entire value chain will lead to undesired economic and environmental distortions. All carbon taxation and CO2 pricing schemes are incorrect and need to be revised. At IPCC's GWP20 an approximately 2%¹ higher loss of CH4 across the value chain prior to combustion of natural gas versus coal will lead to 'climate parity' of coal with natural gas. According to public data, natural gas value chains have high CH4 and undocumented CO2 losses. On a global average, using only IEA-documented CH4 data, natural gas emits approximately 15% more CO2eq than surface-mined coal, over a 20-year horizon. This difference will increase as the use of shale gas and LNG expands. Investors should support all energy systems in a manner that avoids an energy crisis, including intermittent renewable energy systems where they make sense. If CO2 emissions need to be reduced, one of the most effective ways would be to install ultra-supercritical power plants with CCUS technology. However, the undisputed benefits of increased CO2 concentrations in the atmosphere because of its promotion of photosynthesis and plant growth effects (fertilization) need to be considered in energy policy decisions as well. The authors suggest that future research and development should concentrate on reducing net emissions from fossil fuel power plants and providing cost-effective and reliable new conventional power generation capacity, utilizing clean coal and clean natural gas technology.

ABSTRACT The present research work developed a proposal for the different agro-industrial companies, specifically in the Daule canton of the Guayas province, whose highest production is based on the cultivation of rice. Therefore, the objective is to propose a management information system for cost control that allows determining, recording and reporting production costs in a timely and reliable manner. A non-experimental transectional research design was established with a mixed approach and information was obtained through the application of data collection techniques and instruments such as direct observation and survey of 67 companies in the agro-industrial sector of Daule as a sample of a population of 82, In addition, a review of documentary sources was carried out, which demonstrated the inexistence of a cost accounting system according to the characteristics and needs of most companies in this sector. According to the way in which costs are concentrated in the production process, it was concluded that the cost system for production orders is the most recommended, since it meets the characteristics of productive management and the needs of the agro-industrial sector.

RESUMEN El presente trabajo de investigación desarrolló una propuesta para las diferentes empresas agroindustriales, específicamente en el cantón Daule de la provincia del Guayas, cuya mayor producción se basa en el cultivo del arroz. Por lo tanto, como objetivo se plantea proponer un sistema de información gerencial para el control de costos que permita determinar, registrar y reportar los costos de producción de manera oportuna y confiable. Se estableció un diseño de investigación no experimental transeccional con un enfoque mixto y se obtuvo información mediante la aplicación de técnicas e instrumentos de recolección de datos como la observación directa y encuesta a 67 empresas del sector agroindustrial de Daule como muestra de una población de 82, adicional se realizó la revisión de fuentes documentales, las cuales demostraron la inexistencia de un sistema de contabilidad de costos acorde a las características y necesidades de la mayoría de empresas de este sector. Según la forma como se concentran los costos en el proceso productivo se concluyó que el sistema de costos por órdenes de producción es el más recomendable, por cuanto reúne las características propias del manejo productivo y necesidades del sector agroindustrial.

Transport practitioners need a universally applicable speed prediction model to estimate average speeds on any road. Average annual speed is a key input to the economic assessment of transport infrastructure where reliable estimates of future average speeds are necessary to calculate economic costs and benefits. The relationship between Annual Average Daily Traffic (AADT) and average annual speed was investigated on higher-order roads across South Africa, revealing a high level of variability in this correlation at different locations. This variation is influenced by road characteristics, such as alignment and cross-section, complicating the formulation of a universal speed prediction model. Two novel speed prediction models are proposed in this article that use AADT to forecast future average annual speed. The speeds of heavy vehicles and light vehicles can be estimated separately, as well as the average speed of all vehicles simultaneously. Both models are self-calibrating, accounting for the variation in the AADT-speed relationship. This calibration step is unique to speed prediction models and increases the reliability of these models to estimate future average speeds considerably. Furthermore, self-calibrating average annual speed prediction models are universally applicable and will simplify economic assessment of transport infrastructure.

RESUMO Esta pesquisa está orientada para o aperfeiçoamento do Manual de Procedimentos Contábeis da Cooperativa de Crédito e Serviços "Hermanos Saíz Montes de Oca", que permite satisfazer uma necessidade de informação oportuna e confiável na cooperativa por estar atualizada às mudanças que estão ocorrendo na contabilidade, desde a harmonização das Normas Internacionais de Contabilidade até o contexto cubano. Para isso, foram aplicados métodos teóricos, que serviram para a interpretação conceitual dos dados encontrados, bem como métodos empíricos que permitiram a coleta de informações sobre as características da cooperativa. No desenvolvimento do trabalho, são apresentados os fundamentos teóricos-metodológicos que serviram de base para seu desenvolvimento, foi feito um diagnóstico da situação atual da cooperativa, onde foi possível detectar as principais deficiências que a entidade apresenta.

ABSTRACT This research is oriented to the improvement of the Accounting Procedures Manual of the Credit and Service Cooperative "Hermanos Saíz Montes de Oca", which allows satisfying a need for timely and reliable information in the cooperative for being updated to the changes that are taking place in accounting, from the harmonization of the International Accounting Standards to the Cuban context. For this purpose, methods from theoretical level were used, which served for the conceptual interpretation of the data found, and from empirical level that allowed the collection of information on the characteristics of the cooperative. In the development of the work, the theoretical and methodological foundations that served as the basis for its development are shown, a diagnosis of the current situation of the cooperative was made, where it was possible to detect the main deficiencies of the entity.

RESUMEN Esta investigación está orientada al perfeccionamiento del Manual de procedimientos contables de la Cooperativa de Créditos y Servicios "Hermanos Saíz Montes de Oca", lo que permite satisfacer una necesidad de información oportuna y confiable en la cooperativa por estar actualizada a los cambios que se están gestando en la contabilidad, a partir de la armonización de las Normas Internacionales de Contabilidad al contexto cubano. Para ello, se aplicaron métodos teóricos que sirvieron para la interpretación conceptual de los datos encontrados, así como los métodos empíricos que permitieron la recopilación de información sobre las características de la cooperativa. En el desarrollo del trabajo, se muestran los fundamentos teóricos y metodológicos que sirvieron de base para su desarrollo, se realizó un diagnóstico de la situación actual de la cooperativa, donde se logró detectar las principales deficiencias que presenta la entidad.

RESUMO Introdução Quando uma pessoa está em pé, os músculos flexores plantares são envolvidos na maioria dos movimentos corporais estáticos e dinâmicos. Objetivos O objetivo deste estudo foi investigar a confiabilidade teste-reteste e fatorial da mensuração das características contráteis dos músculos plantares, usando um novo teste de campo simples. Métodos A amostra consistiu em 452 indivíduos saudáveis, 120 homens e 332 mulheres. O estudo foi realizado pelo método de teste-reteste, com dinamometria isométrica conduzida em condições de campo. Empregou-se a ANOVA para estimar a diferença entre os testes o alfa de Cronbach e a correlação interclasse para estimar a correlação entre os testes e análise de componentes principais , para avaliar a contribuição de cada teste para a variabilidade global. Resultados Os principais achados deste estudo são que os testes diferiram significativamente (p < 0,000) para a força máxima (Fmáx) e a taxa máxima de desenvolvimento de força (TDFmáx), indicando que os três testes de procedimento foram necessários. Os testes foram altamente correlacionados (Fmáx, TDFmáx, r > 0,9), provando que a medição era confiável, e a análise fatorial separou o segundo e o terceiro testes, sendo que o segundo teste apresentou a maior parte da variabilidade total. Conclusões O novo teste de campo simples para medição das características contráteis dos flexores plantares recomendado por este estudo provou ser tão confiável quanto os testes de laboratório e, ao mesmo tempo, mais fácil de realizar fora das instituições científicas ou de diagnóstico, o que facilita muito o trabalho de cientistas, treinadores e profissionais. Nível de Evidência II; Estudos Diagnósticos - Investigação de um exame para diagnóstico.

ABSTRACT Introduction When a person is in a standing position, the plantar flexor muscles are involved in most static and dynamic body movements. Objectives The aim of this study was to investigate the trial to trial and factorial reliability of measuring the contractile characteristics of PF muscles using a simple novel field test. Methods The sample consisted of 452 healthy subjects, 120 male and 332 female. The research was conducted by means of the trial to trial testing method, using isometric dynamometry performed in field conditions. ANOVA was used to estimate the differences among the trials, Cronbach’s alpha and interclass correlation to estimate the correlations among the trials, and principal component analysis to evaluate the contribution of each trial to overall variability. Results The main findings of this study are that trials differed significantly (p<0.000) for maximal force (Fmax) and maximal rate of force development (RFDmax), indicating that the three procedural trials were necessary. The trials were highly correlated (Fmax, RFDmax, r>0.9), proving that measuring was reliable, and the factorial analysis separated the second and third trials, the second trial accounting for most of the total variability. Conclusions The simple novel field test for the measurement of plantar flexor contractile characteristics recommended by this study proved to be as highly reliable as laboratory testing, but was easy to perform in conditions outside of scientific or diagnostic institutions, which greatly facilitates the work of scientists, coaches and professionals. Level of Evidence II; Diagnostic Studies – Investigating a diagnostics test.

RESUMEN Introducción Cuando una persona está de pie, los músculos flexores plantares son involucrados en la mayoría de los movimientos corporales estáticos y dinámicos. Objetivos El objetivo de este estudio fue investigar la confiabilidad test-retest y factorial de la medición de las características contráctiles de los músculos plantares, usando un nuevo test de campo simple. Métodos La muestra consistió en 452 individuos saludables, 120 hombres y 332 mujeres. El estudio fue realizado a través del método de test-retest, con dinamometría isométrica conducida en condiciones de campo. Se empleó ANOVA para estimar la diferencia entre los tests, alpha de Crombach y la correlación interclase para estimar la correlación entre los tests y el análisis de componentes principales, para evaluar la contribución de cada test para la variabilidad global. Resultados Los principales hallazgos de este estudio son que los tests difirieron significativamente (p<0,000) para la fuerza máxima (Fmáx) y la tasa máxima de desarrollo de fuerza (TDFmáx) indicando que los tres tests de procedimiento fueron necesarios. Los tests fueron altamente correlacionados (Fmáx, TDFmáx, r>0,9) probando que la medición era confiable, y el análisis factorial separó el segundo y tercer test, siendo que el segundo test presentó la mayor parte de variabilidad total. Conclusiones El nuevo test de campo simple para medición de las características contráctiles de los flexores plantares recomendado por este estudio probó ser tan confiable como los tests de laboratorio y, al mismo tiempo, más fácil de realizar fuera de las instituciones científicas o de diagnóstico, lo que facilita mucho el trabajo de científicos, entrenadores y profesionales. Nivel de evidencia II; Estudios diagnósticos – Investigación de un examen para diagnóstico.