ABSTRACT The macroeconomic approach is a way of analyzing and studying issues related to the global analysis of the economy. The objective of this paper is to estimate the influence of macro- economic determinants on the achievement of the monetary poverty reduction targets in Paraguay during the period 1997-2020. It works specifically with the first two targets that have to do with the eradication of extreme poverty and the reduction to 50% of total poverty. The macroeconomic determinants analyzed are GDP, CPI, the Gini index and social spending. For this purpose, we propose the application of an econometric model which, based on regression models, allows us to calculate the incidence of each of the variables analyzed on monetary poverty. In addition, projections are made to infer whether or not the objectives of SDG 1 can be met and under what conditions. The results obtained allow us to affirm, on one hand, that all the determinants analyzed have a significant impact on monetary poverty and, on the other hand, allow us to infer that none of the targets can be met by 2030, either by maintaining constant or even increasing economic growth. This leads to the conclusion that the effectiveness of poverty reduction strategies lies in combining efforts that link GDP growth with equitable redistribution of resources and social investment.

RESUMEN Este trabajo tiene como objetivo estimar la influencia de los determinantes macroeconómicos en la consecución de las metas de reducción de pobreza monetaria en Paraguay durante el período 1997-2020. Los determinantes macroeconómicos analizados son el PIB, el IPC, el índice de Gini y el gasto social. Para el efecto, se propone la aplicación de un modelo econométrico, el cual, a partir de modelos de regresión, permite calcular la incidencia de cada una de las variables analizadas sobre la pobreza monetaria. Además, se realizan proyecciones para inferir si se pueden cumplir o no con los objetivos del ODS 1 y bajo qué condiciones. Los resultados obtenidos permiten afirmar, por un lado, que todos los determinantes analizados inciden significativamente sobre la pobreza monetaria y, por otro lado, permiten inferir que ninguna de las metas se puede cumplir al 2030, ya sea manteniendo constante o incluso aumentando el crecimiento económico. Esto permite concluir que la eficacia en las estrategias de reducción de pobreza radica en combinar esfuerzos que vinculen el aumento del PIB con la redistribución equitativa de recursos y la inversión social.

Abstract: The relationship between fiscal decentralization and the extraction of income by private agents is a constant element in the debates on territorial institutional design. Theoretical literature makes ambiguous predictions about this relationship, and it has been little studied empirically. An econometric model is estimated for a panel of data from 73 developing countries for the years 1996-2019. In general, the evidence found regarding the role of spending decentralization in a lower perception of corruption is consistent. However, a decentralization of income is related to greater corruption. In this way, possible accountability systems appear independent of the generation of own resources and transfer systems are highlighted in the control of public spending.

Resumen: La relación entre la descentralización fiscal y la extracción de rentas por parte de agentes privados es un elemento constante en los debates pertinentes al diseño institucional territorial. La literatura teórica hace predicciones ambiguas respecto de esta relación, y ha sido poco estudiada empíricamente. Se estima un modelo econométrico para un panel de datos de 73 países en desarrollo para 1996-2019. En general, es consistente la evidencia encontrada respecto del papel de la descentralización del gasto en una menor percepción de la corrupción. Sin embargo, una descentralización del ingreso se relaciona con una mayor corrupción. De este modo, aparecen posibles sistemas de rendición de cuentas independientes de la generación de recursos propios y se resaltan a los sistemas de transferencias en el control del gasto público.

Abstract The study analyzes the level of technical efficiency of public investment in Education at the primary and secondary level in Peru, 2016 to 2022. Data envelopment analysis - DEA was used and for the association between the provision of resources and educational quality. the panel data fixed effects model. The results indicate that there are relative differences in efficiency between the regions, registering an average score of 49% for the primary level and 38% for the secondary level, with the most efficient being Moquegua, Tacna, Arequipa and Ica, and the least efficient being Loreto, Huánuco, Ucayali, and San Martín. From the input-output association, classroom size, infrastructure in good condition and public investment have a direct relationship, while students per teacher and per computer, the relationship is inverse with respect to educational achievement in communication and mathematics at the primary and secondary level. This suggests that inefficient regions should increase educational attainment at the primary and secondary levels by an average of 51% and 62%, respectively, while maintaining the same level of spending. Therefore, to improve their efficiency within the framework of public policies, they can adopt the management implemented by regions such as Moquegua and Tacna.

Resumen El estudio analiza el nivel de eficiencia técnica de la inversión pública en Educación en el nivel primario y secundario en Perú, 2016 a 2022. Se utilizó el análisis envolvente de datos - DEA y para la asociación entre la dotación de recursos y la calidad educativa, el modelo panel data efectos fijos. Los resultados indican que existen diferencias relativas de eficiencia entre las regiones, registrando una puntuación promedio de 49 % para el nivel primario y 38 % para el nivel secundario, siendo los más eficientes Moquegua, Tacna, Arequipa e Ica, y los menos eficientes Loreto, Huánuco, Ucayali, y San Martín. De la asociación insumo - producto, tamaño del aula, infraestructura en buen estado e inversión pública tienen relación directa, en tanto que alumnos por docente y por computadora, la relación es inversa respecto al logro educativo en comunicación y matemática a nivel primario y secundario. Ello sugiere que las regiones ineficientes deben aumentar en promedio 51 % y 62 % los logros educativos en el nivel primario y secundario respectivamente, manteniendo el mismo nivel de gasto. Por tanto, para mejorar su eficiencia en el marco de políticas públicas, pueden adoptar la gestión implementada por las regiones como Moquegua y Tacna.

RESUMEN Recientes investigaciones destacan la importancia de la ciberseguridad en la creciente era digital. El 83% de las organizaciones han experimentado brechas de seguridad en el 2022, costándoles en promedio 4,35 millones de dólares americanos por incidente. En Perú, la ciberseguridad está regulada por diversas normas, estableciendo medidas de protección de datos y la seguridad informática. Objetivo Describir la situación de la ciberseguridad en los servicios de apoyo al médico ocupacional (SAMO). Material y métodos Se incluyeron 11 SAMO. Se elaboró un cuestionario no validado para recolectar la información consentida sobre la gestión de la ciberseguridad de los SAMO que brindaban servicio a un importante proyecto de construcción en Lima Metropolitana. Resultados La mayoría de los establecimientos de salud (más del 80%) tuvo planes de respuesta a incidentes de seguridad cibernética para garantizar una respuesta rápida ante un ataque cibernético; realizaban copias de seguridad de los datos críticos con regularidad y los almacenaban en un lugar diferente a establecimiento; y actualizaban regularmente los sistemas operativos y programas de softwares buscando asegurar que se utilizan versiones seguras. Conclusión Existe una gestión de la seguridad informática predominantemente reactiva. El reporte discute la importancia de la ciberseguridad, resaltando la exposición de la información médica y los servicios a riesgos cibernéticos y planteamos retos futuros para la ciberseguridad, subrayando la importancia de la preparación ante amenazas futuras en un entorno en constante transformación digital.

SUMMARY Recent investigations emphasize the importance of cybersecurity in the growing digital era; 83% of organizations experienced breaks in cyber security in 2022, spending a mean of 4,35 million dollars per incident. Cybersecurity in Peru is regulated by legal norms aimed at protecting data and providing informatic security. Objective To describe cybersecurity in the support services to occupational physicians (SSOP) in the city of Lima. Methods A non-validated survey was created and distributed to 11 SSOPs in Lima that provide a service to an important building project in Lima. Results More than 80% of health care establishments had a response plan against cybernetic attacks; security copies of the data were done regularly storing them in a different place than the establishment and regularly updated security software’s. Conclusion The cybersecurity program is reactive. We discuss the importance of cybersecurity and analyze future challenges as well as emphasize the importance of preemptive preparedness in an environment of constant digital transformation.

Resumo Neste artigo, foram investigados os efeitos de curto e longo prazo das variáveis macroeconômicas sobre os indicadores socioeconômicos do setor agrícola, incluindo índice de preços, desemprego rural e produto interno bruto (PIB) sobre os primeiros seis programas de desenvolvimento do governo. Foi utilizada a abordagem de atraso distribuído autorregressivo (ARDL). Os resultados mostraram que no curto prazo a taxa de inflação com atraso tem um efeito significativo e negativo sobre o emprego no setor agrícola e aumenta o nível de desemprego rural. Os resultados sugerem que os efeitos da liquidez e da taxa de inflação no curto prazo sobre o PIB são negativos e os gastos do governo no curto prazo têm efeito positivo sobre o índice de preços agrícolas. No longo prazo, o efeito dessas variáveis sobre a inflação agrícola é semelhante ao de curto prazo, mas com a diferença de que as elasticidades foram maiores.

Abstract In this paper, the short-term and long-term effects of macroeconomic variables on socio-economic indicators of agricultural sector, including price index, rural unemployment and gross domestic product (GDP) over the first to six government development programs were investigated. The auto-regressive distributed lag approach (ARDL) was used. The results showed that in the short run, inflation rate with a delay has a significant and negative effect on employment in the agricultural sector and increases the level of rural unemployment. The findings suggest that the effects of liquidity and inflation rate in the short run on the GDP are negative and government spending in the short run has a positive effect on the agricultural price index. In the long run, the effect of these variables on agricultural inflation is similar to the short term, but with the difference that the elasticities were larger.

ABSTRACT Purpose: This study aimed to evaluate the classification performance of pretrained convolutional neural network models or architectures using fundus image dataset containing eight disease labels. Methods: A publicly available ocular disease intelligent recognition database has been used for the diagnosis of eight diseases. This ocular disease intelligent recognition database has a total of 10,000 fundus images from both eyes of 5,000 patients for the following eight diseases: healthy, diabetic retinopathy, glaucoma, cataract, age-related macular degeneration, hypertension, myopia, and others. Ocular disease classification performances were investigated by constructing three pretrained convolutional neural network architectures including VGG16, Inceptionv3, and ResNet50 models with adaptive moment optimizer. These models were implemented in Google Colab, which made the task straight-forward without spending hours installing the environment and supporting libraries. To evaluate the effectiveness of the models, the dataset was divided into 70%, 10%, and 20% for training, validation, and testing, respectively. For each classification, the training images were augmented to 10,000 fundus images. Results: ResNet50 achieved an accuracy of 97.1%; sensitivity, 78.5%; specificity, 98.5%; and precision, 79.7%, and had the best area under the curve and final score to classify cataract (area under the curve = 0.964, final score = 0.903). By contrast, VGG16 achieved an accuracy of 96.2%; sensitivity, 56.9%; specificity, 99.2%; precision, 84.1%; area under the curve, 0.949; and final score, 0.857. Conclusions: These results demonstrate the ability of the pretrained convolutional neural network architectures to identify ophthalmological diseases from fundus images. ResNet50 can be a good architecture to solve problems in disease detection and classification of glaucoma, cataract, hypertension, and myopia; Inceptionv3 for age-related macular degeneration, and other disease; and VGG16 for normal and diabetic retinopathy.

RESUMO Objetivo: Avaliar o desempenho de classificação de modelos ou arquiteturas de rede neural convolucional pré--treinadas usando um conjunto de dados de imagem de fundo de olho contendo oito rótulos de doenças diferentes. Métodos: Neste artigo, o conjunto de dados de reconhecimento inteligente de doenças oculares publicamente disponível foi usado para o diagnóstico de oito rótulos de doenças diferentes. O banco de dados de reconhecimento inteligente de doenças oculares tem um total de 10.000 imagens de fundo de olho de ambos os olhos de 5.000 pacientes para oito categorias que contêm rótulos saudáveis, retinopatia diabética, glaucoma, catarata, degeneração macular relacionada à idade, hipertensão, miopia, outros. Investigamos o desempenho da classificação de doenças oculares construindo três arquiteturas de rede neural convolucional pré-treinadas diferentes, incluindo os modelos VGG16, Inceptionv3 e ResNet50 com otimizador de Momento Adaptativo. Esses modelos foram implementados no Google Colab o que facilitou a tarefa sem gastar horas instalando o ambiente e suportando bibliotecas. Para avaliar a eficácia dos modelos, o conjunto de dados é dividido em 70% para treinamento, 10% para validação e os 20% restantes utilizados para teste. As imagens de treinamento foram expandidas para 10.000 imagens de fundo de olho para cada tal. Resultados: Observou-se que o modelo ResNet50 alcançou acurácia de 97,1%, sensibilidade de 78,5%, especificidade de 98,5% e precisão de 79,7% e teve a melhor área sob a curva e pontuação final para classificar a categoria da catarata (área sob a curva=0,964, final=0,903). Em contraste, o modelo VGG16 alcançou uma precisão de 96,2%, sensibilidade de 56,9%, especificidade de 99,2% e precisão de 84,1%, área sob a curva 0,949 e pontuação final de 0,857. Conclusão: Esses resultados demonstram a capacidade das arquiteturas de rede neural convolucional pré-treinadas em identificar doenças oftalmológicas a partir de imagens de fundo de olho. ResNet50 pode ser uma boa solução para resolver problemas na detecção e classificação de doenças como glaucoma, catarata, hipertensão e miopia; Inceptionv3 para degeneração macular relacionada à idade e outras doenças; e VGG16 para retinopatia normal e diabética.

En un Brasil donde los indicadores de empobrecimiento de la población siguen aumentando, es preocupante el hecho de que las personas gasten dinero para comprar cigarrillo en lugar de usarlo en acciones para fortalecer los aspectos del bienestar de sus vidas y la de sus familias. A partir de la Encuesta Nacional de Salud brasileña realizada en 2019, se estimó la influencia del gasto en cigarrillo industrializado en el presupuesto familiar de los hogares donde vivía al menos un fumador, estratificado por características sociodemográficas. Los fumadores brasileños destinaron alrededor del 8% del ingreso per cápita mensual promedio del hogar para la compra de cigarrillos industrializados. El porcentaje del gasto mensual promedio en cigarrillos alcanzó casi el 10% de este ingreso entre los fumadores de 15 a 24 años y fue aún mayor para los que tenían educación primaria incompleta (aproximadamente el 11%). En el Norte y Nordeste del país, ese gasto superó el 9%. El estado con un mayor compromiso con los ingresos del hogar fue Acre (el 13,6%), seguido por Alagoas (el 11,9%), Ceará, Pará y Tocantins (todos con aproximadamente el 11%). Por lo tanto, nuestros resultados resaltan la importancia de fortalecer la implementación de medidas efectivas para reducir la proporción de fumadores, tal como la política tributaria. Así, el dinero que actualmente las personas destinan a la compra de cigarrillos podría utilizarse en la atención de sus necesidades básicas, contribuyendo a promover la salud y la mejora de la calidad de vida.

Em um Brasil no qual os indicadores de empobrecimento da população seguem aumentando, preocupa o fato de que indivíduos gastem dinheiro para comprar cigarro em vez de usarem esse recurso em ações que fortaleçam aspectos do bem-estar de suas jornadas de vida e de suas famílias. Estimou-se, a partir da Pesquisa Nacional de Saúde de 2019, a influência que o gasto com cigarro industrializado teve no orçamento familiar nos domicílios com pelo menos um fumante, estratificada por características sociodemográficas. Os fumantes brasileiros destinaram cerca de 8% do rendimento médio mensal domiciliar per capita para a compra de cigarros industrializados. O percentual do gasto médio mensal chegou a quase 10% desse rendimento, entre os fumantes de 15 a 24 anos, e foi ainda maior para aqueles com Ensino Fundamental incompleto (aproximadamente 11%). Nas regiões Norte e Nordeste do país, esse gasto ultrapassou os 9%. O estado com o maior comprometimento da renda domiciliar foi o Acre (13,6%), seguido por Alagoas (11,9%), Ceará, Pará e Tocantins (todos com aproximadamente 11%). Nossos achados reforçam, portanto, a importância de fortalecer a implementação de medidas efetivas de redução da proporção de fumantes, tal como a política tributária. Dessa forma, o dinheiro que atualmente é destinado pelos indivíduos à compra de cigarros poderá ser revertido no atendimento de suas necessidades básicas, contribuindo para a promoção da saúde e melhoria da qualidade de vida.

In a country whose indicators of population impoverishment continue to increase, it is concerning that individuals spend money to buy cigarettes instead of using this resource in actions that strengthen aspects of the well-being of their lives and that of their families. Based on the Brazilian National Health Survey conducted in 2019, the influence of spending on manufactured cigarettes on the family budget in households with at least one smoker was estimated, stratified by sociodemographic characteristics. Brazilian smokers allocated around 8% of their average per capita monthly household income to the purchase of manufactured cigarettes. The percentage of average monthly expenditure on cigarettes reached almost 10% of this income among smokers aged 15 to 24 and was even higher for those with incomplete elementary education (approximately 11%). In the North and Northeast regions of the country, this expenditure exceeded 9%. The state with the most significant impact on household income was Acre (13.6%), followed by Alagoas (11.9%), Ceará, Pará, and Tocantins (all with approximately 11%). Our findings, therefore, reinforce the importance of strengthening the implementation of effective measures, such as tax policy, to reduce the proportion of smokers. Thus, the money that individuals currently allocate to purchase cigarettes can be used to meet their basic needs, contributing to the promotion of health and improving the quality of life.

El artículo tiene como objetivo analizar los efectos de la ampliación de la transferencia de recursos federal de enmiendas parlamentarias sobre el financiamiento municipal de la atención primaria de salud (APS) en el Sistema Único de Salud brasileño (SUS), en el período del 2015 al 2020. Se realizó un estudio longitudinal con datos secundarios de transferencias de recursos por enmiendas parlamentarias del Ministerio de Salud y de gastos con recursos propios de los municipios, aplicados a acciones y servicios públicos de salud y a la APS. El efecto de la transferencia de recursos de enmiendas parlamentarias sobre el financiamiento municipal se verificó de forma estratificada por tamaño de población de los municipios, utilizando modelos de ecuaciones de estimaciones generalizadas. La transferencia de recursos de enmiendas parlamentarias para la APS mostró una gran discrepancia en los valores per cápita entre municipios de diferente tamaño poblacional. No hubo correlación con el gasto municipal en acciones y servicios públicos de salud en aquellos con más de 10.000 habitantes y asociación inversa con el gasto en APS (p < 0,050) en todos los grupos de municipios. Se concluye que el aumento en la transferencia de recursos de enmiendas parlamentarias por parte del Ministerio de Salud favoreció la reducción de la asignación de ingresos municipales a la APS, que pueden haber sido dirigidos a otros fines de gasto en el SUS. Tales cambios parecen reflejar prioridades establecidas para el gasto presupuestario municipal, que repercuten en las condiciones locales para garantizar la estabilidad del financiamiento de la APS en Brasil.

O objetivo deste artigo é analisar os efeitos da ampliação do repasse federal de emendas parlamentares no financiamento municipal da atenção primária à saúde (APS) do Sistema Único de Saúde (SUS), no período de 2015 a 2020. Foi realizado estudo longitudinal com dados secundários de transferências por emendas parlamentares do Ministério da Saúde e de despesas com recursos próprios dos municípios, aplicadas em ações e serviços públicos de saúde e na APS. O efeito do repasse de emendas parlamentares no financiamento municipal foi verificado de forma estratificada por porte populacional dos municípios, por meio de modelos de equações de estimativas generalizadas. O repasse de emendas parlamentares para a APS apresentou grande discrepância de valores per capita entre os municípios de diferentes portes populacionais. Observou-se inexistência de correlação com a despesa municipal em ações e serviços públicos de saúde nos municípios com mais de 10 mil habitantes e associação inversa com a despesa em APS (p < 0,050) em todos os grupos. Conclui-se que o aumento do repasse de emendas parlamentares pelo Ministério da Saúde favoreceu a redução da alocação de receitas municipais com APS, que podem ter sido direcionados para outras finalidades de gasto no SUS. Tais mudanças parecem refletir prioridades estabelecidas para a despesa orçamentária dos municípios, que repercutem sobre as condições locais para a garantia da estabilidade do financiamento da APS no Brasil.

This study aims to analyze the effects of the expansion of the federal transfer of parliamentary amendments for municipal financing of primary health care (PHC) in the Brazilian Unified National Health System (SUS), from 2015 to 2020. A longitudinal study was conducted using secondary data on transfers of parliamentary amendments from the Brazilian Ministry of Health and expenditure of municipalities’ own resources on public health actions and services and PHC. The effect of the transfer of parliamentary amendments on municipal financing was verified in a stratified way by population size of the municipalities, using generalized estimating equation models. The transfer of parliamentary amendments for PHC showed a large discrepancy in per capita values among municipalities of different population sizes. No correlation with municipal spending on public health actions and services was observed in municipalities with more than 10,000 inhabitants, and the association with spending on PHC (p < 0.050) was inverse in all municipalities. Therefore, the increase in the transfer of parliamentary amendments by the Brazilian Ministry of Health favored a reduction in the allocation of municipal revenues to PHC, which may have been directed to other spending purposes in the SUS. These changes seem to represent priorities established for municipal budget expenditure, which have repercussions on local conditions for guaranteeing stable funding for PHC in Brazil.

BACKGROUND: South African academic libraries are spending large amounts of money annually to provide users access to e-books. In many of the South African Higher Education Institutions (HEIs) undergraduate students form the largest part of the institutional cohort. It is therefore crucial to understand what factors influence the optimal use of e-books by undergraduate students and what possible interventions can be applied to ensure optimum use OBJECTIVES: This article aims to identify the main factors that prevent the optimal use of e-books by undergraduate students at a South African university METHOD: For this study, pragmatism was used as the philosophical paradigm, with sequential mixed methods using questionnaires and focus groups RESULTS: The findings of this study revealed that while e-books can be regarded as an accepted source of information among undergraduate students, there are still several barriers impacting the optimal use of e-books by undergraduate students CONCLUSION: This study identified five significant barriers that negatively influence the optimal use of e-books and provides possible solutions to improve the usage of e-books CONTRIBUTION: The results of this study will contribute towards the lack of information available on the usage of e-books in the South African context

ABSTRACT The objective of the study was to determine if the execution of public capital spending on health has an effect on the reduction of monetary poverty at the level of the provinces of Peru in the years 2007 and 2018. The data was collected from Peruvian state institutions, and they were organized under the panel-data format. In total, we worked with information corresponding to 157 provinces. The results obtained indicate that there is a strong inequality in the execution of public capital spending on health (GINI index, 0.72), they also suggest that monetary poverty has had a more or less homogeneous decreasing trend. The fixed effects regression analysis confirms that the execution of public capital spending on health reduced poverty by (-0.0012685), corroborating the position that public investment in health is a factor that effectively contributes to poverty reduction.

RESUMEN El objetivo del estudio fue determinar si la ejecución del gasto público de capital en salud tiene efecto sobre la reducción de la pobreza monetaria a nivel de las provincias del Perú en los años 2007 y 2018. Los datos fueron recabados de las instituciones del estado peruano, y se organizaron bajo el formato de panel-data. En total se trabajó con información correspondiente a 157 provincias. Los resultados obtenidos indican que existe una fuerte desigualdad en la ejecución del gasto público de capital en salud (índice de GINI, 0.72), también sugieren que la pobreza monetaria ha tenido una tendencia de disminución más o menos homogénea. El análisis de regresión por efectos fijos confirma que la ejecución del gasto público de capital en salud redujo la pobreza en (-0.0012685), corroborando la postura de que la inversión pública en salud es un factor que efectivamente contribuye a la reducción de la pobreza.

Resumen En este trabajo se construyen índices anuales de programas sociales de México de 2012-2018 utilizando estadística multivariada, con el fin de identificar la relación de su eficiencia con el gasto público. Se consideraron las variables: eficiencia en cobertura, presupuesto aprobado, presupuesto ejercido y rigor de sus resultados obtenidos. Se encontró un bajo índice de eficiencia en cobertura anual en 2015 y un máximo en 2018. El índice de presupuesto aprobado anual no tuvo relevante aumento de 2014 a 2015, aun así mostró ser creciente a través de los años. El índice de presupuesto ejercido anual tuvo un notable descenso en 2018. Además, se encontró que aquellos programas que tienen mayor gasto en la muestra considerada -Seguro Popular y Pensión para Adultos Mayores- tuvieron resultados destacados, y los programas de Estancias Infantiles y Apoyo al Empleo que recibieron mucho menor presupuesto también tuvieron resultados destacados, es decir, fueron programas eficientes.

Abstract In this paper, annual indices of social programs in Mexico from 2012-2018 are constructed using multivariate statistics, to identify the relationship between their efficiency and public spending. The following variables were considered: efficiency in coverage, approved budget, exercised budget, and rigor of the obtained results. A low annual coverage efficiency index was found in 2015 and a maximum in 2018. The annual approved budget index did not have a relevant increase from 2014 to 2015, even so it showed to be increasing through the years. The annual exercised budget index had a notable decrease in 2018. In addition, it was found that those programs with higher spending in the sample considered Seguro Popular and Pensión para Adultos Mayores -Popular Insurance and Pension for Older Adults- had outstanding results, and the Estancias Infantiles and Apoyo al Empleo programs -Children’s Stays and Employment Support- that received much lower budget, had outstanding results, i.e., they were efficient programs.

ABSTRACT The participatory budget in Mexico City constitutes an citizen’s powerful resource that contributes to improve the public areas trough the exercise of the public spending in proposal projects and opine by the citizens, in the last years it has been transformed, it has been new stages and requirement, all of them under the argue of make it perfect and to works in a real way for interest of people who lives in the colonies and native towns in Mexico City. In 2019 it has been made a redesign that has as an objective have more impact, more participation, and better involvement in interested people of this program, in this article are addressed the new rules and they are examples in the function in the 68 Territorial Unities’ practices belonging at the 30 Electoral District in Coyoacán Demarcation.

RESUMEN El presupuesto participativo en la Ciudad de México constituye un instrumento ciudadano poderoso que contribuye al mejoramiento del espacio público a través del ejercicio del gasto público en proyectos propuestos y opinados por la ciudadanía, en los últimos años se ha transformado, se le han incluido nuevas etapas y requisitos, todos ellos bajo el argumento de perfeccionarlo y que sirva de manera real a los intereses de las personas que viven en las colonias y pueblos originarios de la Ciudad de México. En el año 2019 se realizó un nuevo rediseño que tenía como objetivo tener mayor impacto, mayor participación y mejor involucramiento de todas las personas beneficiadas de este mecanismo, en este artículo se abordan las nuevas reglas y se ejemplifica su funcionamiento en la práctica de las 68 Unidades Territoriales pertenecientes al Distrito Electoral 30 en la Demarcación Coyoacán.

Resumen Este artículo tiene como objetivo analizar el gasto etiquetado para una vida libre de violencia que se encuentra dentro de las Erogaciones para la Igualdad entre Mujeres y Hombres en el Anexo 13 del Presupuesto de Egresos de la Federación, desde 2008 a 2020. Así mismo se pretende determinar si este gasto es eficaz en la lucha contra la violencia de género. A grandes rasgos, se encontró que el gasto etiquetado es eficaz cuando se toma en cuenta solamente el cumplimiento de las metas planeadas dentro de los programas presupuestarios, ya que logra cumplir casi el 100% de las mismas y se utilizan casi todos los recursos destinados para ello; sin embargo, cuando se considera la disminución de los casos de asesinatos de mujeres no es eficaz, ya que éstos han incrementado anualmente y se encuentra una relación lineal positiva entre ambas variables.

Abstract The purpose of this article is to analyze the labeled spending for a life free of violence that is found within the Expenditures for the Equality of Women and Men in Annex 13 of the Public Budget, from 2008 to 2020. Likewise, it is intended to determine whether this spending is effective in combating gender-based violence. Broadly speaking, it was found that labeled spending is effective when only the fulfillment of the planned goals within the budget programs is considered, since it manages to meet almost 100% of them and almost all the resources allocated are used. However, when the decrease in cases of murders of women is considered, it is not effective, since they have increased annually, and a positive linear relationship is found between both variables.

Corporate tax avoidance can impede governments' spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty. Yet, why some companies avoid more tax than others is not adequately understood, and, in particular, research regarding the influence of CEO-characteristics on tax avoidance, is lacking. This study is an empirical investigation into the influence of a CEO's tax knowledge and tax awareness, construed as a 'CEO effect', on corporate tax avoidance, using data from the 112 largest listed companies on the Johannesburg Securities Exchange between 2004 and 2018. We found that the CEO effect, not measured before, does not have an observable influence on the level of corporate tax avoidance. This finding assuages possible concerns that chartered accountants, and particularly chartered accountants in the top leadership positions in large companies, are more shareholder oriented, to the detriment of the interests of society, as suggested in the literature. SIGNIFICANCE: Our findings suggest less influence of the CEO, as an upper-echelon member, on companies' behaviour, such as corporate tax avoidance, than other published studies have found. Moreover, the findings indicate that the tax knowledge and awareness construed as a CEO effect, does not influence corporate tax avoidance. In the main, the results provide little support for claims made by the South African Institute of Chartered Accountants, the chartered accountant's regulatory body, that chartered accountants can help companies to avoid tax to increase profits. This may sway society's view of the chartered accountant and their role in the South African economy.

The National Student Financial Aid Scheme (NSFAS) was introduced in 1999 in South Africa to provide financial support for disadvantaged students through the provision of both loans and bursaries. This article reflects on the effects of the scheme on skills development within two faculties at the University of Limpopo. The research was undertaken in 2021 employing an exploratory qualitative methodology. A total of eighteen participants were purposively selected from two of the four faculties of the University of Limpopo. A semi-structured interview guide was utilised to elicit narrative data from all participating beneficiaries of the NSFAS. The narrative data were analysed using a thematic coding design and interpretations of the findings were subsequently made. The interpretation of the analysis focused on the effect of the NSFAS support on students' skills development. The findings suggest that NSFAS funding contributed to the development of soft skills of beneficiaries which included financial security; spending prioritisation and collaborative budgeting; time-management skills; self-esteem and skills development opportunities. Whilst the findings are localised, they do suggest that further research could be undertaken into the potentials of NSFAS to boost students' soft skills development during their time within a higher education institution.