To determine the impact of health care interruption (HCI), on clinical status of the patients reincorporated to an outpatient clinic for rheumatic diseases (OCDIR), from a tertiary care level center ...who was temporally switched to a dedicated COVID-19 hospital, and to provide a bioethical analysis. From March to June 2020, the OCDIR was closed; since June, it is limited to evaluate 25% of the ongoing outpatients. This cross-sectional study surveyed 670 consecutive rheumatic outpatients between June 24.sup.th and October 31.sup.th, concomitant to the assessment of the rheumatic disease clinical status by the attendant rheumatologist, according to disease activity level, clinical deterioration and adequate/inadequate control. Multiple logistic regression analysis identified factors associated to HCI and to clinical deterioration. There were 344 patients (51.3%) with HCI. Non-RA diagnosis (OR: 2.21, 95%CI: 1.5-3.13), comorbidity (OR: 1.7, 95%CI: 1.22-2.37), patient's need for rheumatic care during HCI (OR: 3.2, 95%CI: 2.06-4.97) and adequate control of the rheumatic disease (OR: 0.64, 95%CI: 0.45-0.9) were independently associated to HCI. There were 160 patients (23.8%) with clinical deterioration and associated factors were disease duration, substantial disease activity previous HCI, patients need for rheumatic care and treatment discontinuation. HCI during COVID-19 pandemic impacted course of rheumatic diseases and need to be considered in the bioethical analysis of virus containment measures.
Full text
Available for:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
Rheumatoid arthritis (RA) impacts sexual and reproductive health (SRH), which is a prominent component of a patient´s quality of life and highly influenced by the cultural background. The aim of the ...study was to explore the interest of Mexican outpatients with RA in SRH and to examine patient view on SRH.
This cross-sectional study surveyed 303 consecutive outpatients with RA on their perceptions of SRH importance, SRH satisfaction, access to SRH information, preferences regarding SRH communication with healthcare professionals, and understanding of SRH (qualitative open-ended descriptions). Descriptive statistics and inferential analysis were used. Patient knowledge of each dimension of SRH was rated based on pre-specified criteria. Two assessors assigned ten major themes to each patient´s description of both dimensions of SRH.
Patients perceived their SRH as an important component of their general health and wished to address the topic, although few had access to such communication. Female patients assigned lesser importance to SRH, showed lesser degree of satisfaction with SRH, and expressed preference for a truthful physician. Age showed a linear association with individual survey responses, except for satisfaction with reproductive health dimension. There was a linear association between increased age and decreased years of formal education with a lower level of SRH knowledge. Ten major themes emerged for each of the two dimensions of the SRH construct, although most individual descriptions were assigned to one or two major themes.
Further education and assessment of SRH in Mexican patients with RA is warranted.
Full text
Available for:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
This work aims to determine if the characteristics of the sustainability reports issued by companies in the waste management sector of the European Union in their GRI reports are influenced by the ...particularities of these companies. Specifically, we study their location (country), the type of company, whether it is listed on a stock market, and its size and explain the relationships between sustainability GRI reports and these variables. The waste management sector is highly relevant in achieving sustainability objectives. Therefore, this paper is focused on studying the factors that determine the disclosure level of the sustainability reports of European companies in this sector. The background shows how certain factors that characterize the companies that issue sustainability reports influence the level of transparency or voluntary disclosure and the reports’ characteristics. Specifically, much of the research finds evidence that relates these aspects to factors such as the country in which the company is located, its size, its public or private nature, or the fact that the company is listed on a stock exchange, characteristics that are analyzed in this study. A statistical study is carried out on the reports reported in the GRI database for a sample of all the European companies in the waste management sector through the statistical technique of Chi-square contrast on the independence of variables, adjusted standardized residual analysis, and logistic regression model. The factors analyzed have been determined based on the experience of previous studies. This is the case of the country variable that has been characterized based on Hofstede´s dimensions. The results show that the factors analyzed are consistent and influence some of the elements selected for the characterization of the reports. Specifically, the type of report, its level of adherence, the inclusion of the OECD guidelines, the mention of the UNGC pact, or the existence of external verification depends on the company´s characteristics. Furthermore, the explanatory analysis was done by running a logistic regression model, allowing us to add knowledge to the current process of sustainability standardization and to explain the differences in sustainability information in a sector crucial for the circular economy. Este trabajo se propone determinar si las características de los informes de sostenibilidad que emiten las empresas del sector de gestión de residuos de la Unión Europea en sus informes GRI están influenciadas por las particularidades de estas empresas, en concreto, por su ubicación (país), el tipo de empresa, si cotiza en un mercado de valores y su tamaño, así como explicar la relación entre los informes GRI de sostenibilidad y estas variables. El sector de gestión de residuos tiene gran relevancia en la consecución de los objetivos de sostenibilidad, no abundando la literatura relativa a la información no financiera de este sector, por lo que el presente trabajo se va a centrar en el estudio de los factores que determinan el nivel divulgativo de los informes de sostenibilidad de las empresas europeas de este sector. Los antecedentes muestran cómo determinados factores que caracterizan a las empresas emisoras de los informes de sostenibilidad influyen en el nivel de transparencia o en el nivel de divulgación voluntaria y las características de los informes emitidos. En concreto, gran parte de las investigaciones encuentran evidencias que relacionan estos aspectos con factores como el país de ubicación de la empresa, su tamaño, su carácter público o privado o el hecho de que la empresa cotice en una bolsa de valores, características que son analizadas en este estudio. Se realiza un estudio estadístico sobre los informes reportados en la base de datos GRI para una muestra de todas las empresas europeas del sector de gestión de residuos, mediante la técnica estadística de contraste Chi-cuadrado sobre la independencia de variables, el análisis de los residuos tipificados ajustados y el modelo de regresión logística. Los factores analizados se han determinado en base a la experiencia de estudios previos. Este es el caso de la variable país que se ha caracterizado siguiendo el modelo de dimensiones de Hofstede. Los resultados muestran que los factores analizados son consistentes y evidencian que los factores analizados influyen en algunos de los elementos seleccionados para la caracterización de los informes. En concreto, en el tipo de informe, su nivel de adherencia, la inclusión de las directrices OECD, la mención al pacto UNGC o la existencia de verificación externa. Además, el análisis explicativo se ha realizado mediante un modelo de regresión logística, lo que nos ha permitido agregar conocimiento al actual proceso de normalización de la sostenibilidad y explicar las diferencias en la información en materia de sostenibilidad en un sector vital para la economía circular.
RESUMEN El objetivo de este trabajo es comprobar si efectivamente se está revelando la información integrada de forma completa según las directrices del IIRC y si esta priorización está influenciada ...por otras variables. Para ello, se ha analizado una muestra compuesta por todos los informes integrados elaborados de forma voluntaria disponibles en la base de datos del IIRC a 1 de abril de 2017, para el período 2011-2015, formada por 174 informes. Como principales conclusiones se puede resaltar que el cumplimiento de los requisitos del IIRC es bajo y heterogéneo, y que efectivamente se está revelando información sobre determinadas directrices frente a otras. Existen principios básicos de la información integrada que están determinados principalmente por el momento en el que se publicó el Marco Conceptual del IIRC, y la materialidad se utiliza dependiendo del tipo de empresa.
ABSTRACT The objective of this paper is to check if integrated reporting adheres properly to International Integrated Reporting Council (IIRC) requirements or only follows some guidelines, and whether these are prioritized depending on the effects of other variables. We studied a sample of all the voluntarily issued integrated reports available on the IIRC database at 1st April 2017, for the period 2011-2015, which total 174. The main conclusions are that compliance with IIRC guiding principles is low and heterogeneous, and that some principles are adhered to more than others. There are core principles of the integrated reporting that are determined by the date of publication of the IIRC framework, while the materiality used depends on the type of company.
RESUMO O objetivo deste trabalho é verificar se a informação integrada está efetivamente sendo divulgada de acordo com as diretrizes do IIRC e se a qualidade da divulgação é influenciada por outras variáveis. Para isso, foi analisada uma amostra constituída por todos os relatórios integrados preparados voluntariamente com a base de dados do IIRC a partir de 1 de abril de 2017, com dados do período 2011-2015, formada por 174 relatórios. Os principais resultados que podem ser ressaltados são de que a conformidade com os requisitos do IIRC é baixa e heterogênea, e que informações sobre certas diretrizes são mais divulgadas do que outras. Existem princípios básicos de informações integradas que são determinados principalmente pelo momento em que foi publicado o Marco Conceitual do IIRC, e a materialidade é dependente do tipo de empresa analisada.
Full text
Available for:
CEKLJ, IZUM, KILJ, NUK, PILJ, PNG, SAZU, UL, UM, UPUK
El objetivo del artículo es analizar si existen diferencias en indicadores económico-financieros de los Centros Especiales de Empleo (CEE), en base a si fueron constituidos con ánimo de lucro o con ...fines sociales. Para ello se ha elaborado una base de datos con 166 cuentas anuales de los CEE de la Región de Murcia para el período 2012-2016, con la que realizar un análisis descriptivo y explicativo de sus principales ratios económico-financieros. Los resultados permiten concluir que, si bien el tipo de CEE no determina directamente su rentabilidad, sí que aparecen diferencias significativas en liquidez y solvencia en base a la iniciativa con la que han sido constituidos los CEE.
Malaria is a deadly disease that takes the lives of more than 420,000 people a year and is responsible for more than 229 million clinical cases globally. In 2019, 95% of malaria morbidity occurred in ...African countries. The development of a highly protective vaccine is an urgent task that remains to be solved. Many vaccine candidates have been developed, from the use of the entire attenuated and irradiated pre-erythrocytic parasite forms (or recombinantly expressed antigens thereof) to synthetic candidates formulated in a variety of adjuvants and delivery systems, however these have unfortunately proven a limited efficacy. At present, some vaccine candidates are finishing safety and protective efficacy trials, such as the PfSPZ and the RTS,S/AS01 which are being introduced in Africa. We propose a strategy for introducing non-natural elements into target antigens representing key epitopes of
spp. Accordingly, chemical strategies and knowledge of host immunity to
spp. have served as the basis. Evidence is obtained after being tested in experimental rodent models for malaria infection and recognized for human sera from malaria-endemic regions. This encourages us to propose such an immune-potentiating strategy to be further considered in the search for new vaccine candidates.
A patient-centered approach is essential for promoting sexual health (SH) and reproductive health (RH) in rheumatoid arthritis patients. The study aimed to describe and interpret Mexican rheumatoid ...arthritis outpatients' testimonies of their SH and RH definitions.
Qualitative and quantitative content analysis was conducted on free-text comments from 219 and 223 descriptions of patients' SH and RH definitions, respectively. A comprehensive system of major themes, categories, and subcategories was structured for each definition. The representational foundations of these categories and the context of their production were analyzed. Integration of quantitative and qualitative content analysis was used to comprehend patients' definitions of SH and RH. Internal review board approved the study.
Ten major themes emerged for each definition, and their assigned frequencies differed between SH and RH definitions, and between groups of patients integrated according to age, education level, and sex. Both definitions had similar contents, expressed in the shared major themes and categories, and in managing at the same time SH- and RH-related contents within each definition. The "overall prevention-patient oriented care" major theme defined a common core for both definitions' contents. Meanwhile, a diversity of meanings was also evident particularly at the subcategory level.
In our population, SH content was distinguished by related diseases and their consequences, individual actions directed to prevention, and couple mentions. Meanwhile, RH was distinguished by a primarily biological perspective of the reproductive function, which was required at a particular life stage to concrete a family project.
The goal of this paper is to study non-financial information disclosed by European SMEs as a way to identify sustainability risks.
We analyze a sample of all the voluntary non-financial reports ...disclosed according to Global Reporting Initiative (GRI) standards for European SMEs from 2016 to 2019.
We obtain that the reports are made voluntarily with basic adherence to GRI and without external assurance. It means that European SMEs choose the basic option to divulge information on sustainability what can not include the identification of sustainability risks.
In the current momentum of discussion about non-financial information normalization in Europe the obtained conclusions can be useful to bear in mind SMEs´ specificities.
Social implications of requirements of sustainability information to European companies are clear when every company has to add efforts to contribute to a sustainable economy.
Nowadays, when non-financial information is compulsory in Europe for certain companies and there is a discussion about the scope of this requirement, it is important to note that SMEs are the backbone of the European economy and that this information on sustainability risks can be a benchmark worldwide.
Full text
Available for:
BFBNIB, NUK, PILJ, SAZU, UL, UM, UPUK
The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate ...transparency, a broad regulatory framework has been developed. This paper analyses the effect of institutional pressures derived from this regulatory framework on the environmental information disclosed by 832 multinationals in the period 2011–2020. The results reveal a positive global effect, although, at an individual level, this effect is only maintained for the regulations and recommendations related to non‐financial information and the European Green Deal. Furthermore, the impact differs depending on the category of environmental information disclosed.
Full text
Available for:
BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
Este trabajo propone, y describe, una investigación empírica cuyo objetivo es determinar un modelo para la identificación (la cual forma parte de las orientaciones del BCBS de 2002 y de 2015(1)) y la ...predicción de bancos en dificultades, ya que la detección de una de ellas es una de las propiedades deseables de cualquier sistema de alarma (Labatut, et. al., 2009). El modelo se basa en la aplicación del análisis discriminante a nueve bancos mexicanos en 1999, año que fue clave para la estabilidad y certidumbre del sistema financiero mexicano con la publicación de la LPAB(2) y la creación del IPAB(3). Los indicadores financieros considerados han sido utilizados por Beaver, Altman y Ayala, y el contexto de estos indicadores está incluido actualmente dentro de los marcos de Basilea II y III(4). Con la función discriminante obtenida del modelo propuesto y con base en el estudio del caso, el modelo se probó con nueve bancos mexicanos, que estuvieron en la crisis bancaria mexicana, lo cual dio un resultado del 100% en la identificación de su respectiva situación financiera. Además, se predijo esta situación para cuatro bancos mexicanos en el periodo 2000-2008 y un banco de los Estados Unidos, afectado por la crisis sub-prime, para el periodo 2000‑2010; la predicción basada en los resultados empíricos concuerda, en general, con los informes anuales del IPAB y con las opiniones de los presidentes del banco estadounidense. Se concluye que el modelo propuesto puede utilizarse, adicionalmente a los modelos de alerta temprana institucionales, para predecir si un banco está o no en dificultades considerando, además de los recursos propios, la provisión para pérdidas crediticias. Es necesario señalar que, dada la complejidad matemática del análisis discriminante y a las hipótesis involucradas, se implementaron técnicas estadísticas y algoritmos para su desarrollo.
PDF
