The way in which the PAD auditors see their function is very important for the success of any auditing internal, external or from third people. Unfortunately, the PDA administrador (Data Process) often considers the auditor like the man who shoots the wounded after the battle, while the PAD auditor perceive his function like preventive maintenance in the analysis and evaluation of reliability and integrity of data process systems. This article discusses the way in which the PAD auditor and the PD administration sees the function of the auditing and suggests how they can work together to improve that function.

The way in which the PAD auditors see their function is very important for the success of any auditing internal, external or from third people. Unfortunately, the PDA administrador (Data Process) often considers the auditor like the man who shoots the wounded after the battle, while the PAD auditor perceive his function like preventive maintenance in the analysis and evaluation of reliability and integrity of data process systems. This article discusses the way in which the PAD auditor and the PD administration sees the function of the auditing and suggests how they can work together to improve that function.

The existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational statements perform it with a smaller scope that does not allow them to include them in their opinion or dictum. The objective of the management audit, as set out in this article, is an audit with evaluation in the management, decision making of senior management, in compliance with standards and procedures, with a sufficient scope to allow conclude or comment on these issues.

In line with new business needs and trends such as: “COSO (Committee of Sporisoring Organization of the treadway Commission Internal Control-Integrated Framework, 1992 in the US, Cadhuay in the United Kingdom, CoCo in Canada and King in South Africa, and the coexistence of control models at the information technology levels such as: Security Code of conduct of the DTT (Department of Industry and Commerce, United Kingdom) and the Security Handbook of Nist (National Institute of Standards and technology, USA).” Given the need that the aforementioned models do not provide a complete and usable control model in business management, the ISACF (Information Systems Audit an Control foudation) and ITGI (Governance Institute), develop COBIT to cover the pre-existing vacuum to achieve the aims planned in the organizations, with the development with the new point of view that the new informatio...

La existencia de la necesidad de información por los altos directivos en las entidades públicas o privadas para la toma de decisiones, las que adolecen muchas veces de pruebas objetivas independientes que pudieran aumentar su eficiencia, además los auditores, hoy orientan sus prácticas de auditoría hacia los estados financieros y/u operativos, lo realizan con un alcance menor que no les permite incluirlas dentro de su opinión o dictamen. El objetivo de la auditoría de gestión, tal como se plantea en el presente artículo, es el de una auditoria con evaluación en la gestión, toma de decisiones de la alta dirección, en el cumplimiento de normas y procedimientos, con un alcance suficiente que permita concluir u opinar sobre estos temas.

En concordancia con las nuevas necesidades y tendencias de los negocios como: “COSO (Committee of Sporisoring Organisation of the treadway Commission Internal Control-Integrated Framework, 1992 en los EUA, Cadhuay en el Reino Unido, CoCo en Canada y King en Sudáfrica, y la coexistencia de modelos de control en los niveles de tecnología de información como: Security Code of conduct del DTT( Departamento de Industria y Comercio , Reino Unido ) y el Security Handbook de Nist( Nacional Institute of Standards and technology, EUA).” Ante la necesidad que los modelos mencionados no proporcionen un modelo de control completo y utilizable en a gestión empresarial, la ISACF (Information Systems Audit an Control foudation) y El ITGI (Governance Institute), desarrollan COBIT para cubrir el vacío pre-existente para logar los fines planeados en las organizaciones, con el desarrollo con el nue...

Tourist-chatbot interaction in tourist destinations is crucial for tourist loyalty. This systematic review article evaluates how the quality and frequency of this interaction influence tourists' perception of usefulness, satisfaction, and loyalty. The relevance of effective communication is highlighted as a fundamental factor to enrich the tourist experience. and encourage loyalty. The objective was to analyze this influence in detail, focusing on the tourist's perception. A systematic review approach was employed to analyze relevant studies in the field. Searches were carried out in relevant databases, such as Web of Science, Scopus and Scielo, following an exhaustive and reproducible protocol using the PRISMA methodology. Limitations in the search and quality of the studies were identified, suggesting future research with larger samples, longitudinal studies and consideration of contex...

Based on the research methodology of case study, in this article we analyze the main characteristics that condition business’s survival of four business’s incubators in Colombia (Bucaramanga, Créame, Parquesoft and Gestando). The researchers applied the guide of best practices of the business’s incubators of Nodriza as a tool for the exploratory analysis. The results reveal that 70% of the companies comply with this guide, allowing them to continue surviving at the domestic and international market.

Based on the research methodology of case study, in this article we analyze the main characteristics that condition business’s survival of four business’s incubators in Colombia (Bucaramanga, Créame, ParqueSoft and Gestando). The researchers applied the guide of best practices of the business’s incubators of Nodriza as a tool for the exploratory analysis. The results reveal that 70% of the companies comply with this guide, allowing them to continue surviving at the domestic and international market.

We present a patient who was admitted to the emergency room due to unstable angina, with an initial electrocardiogram without signs of acute ischemia and a favorable clinical evolution. During hospitalization, she developed the Wellens electrocardiographic pattern, noted in the literature as an infrequent, poorly identified finding and with an ominous prognosis. This electrocardiographic pattern is described in precordial derivatives, suggesting a significant lesion of a principal epicardial artery; our patient had similar electrocardiographic alterations in the high lateral leads, in whom the coronary bifurcation lesion not previously described in this scenario was confirmed.

We present a patient who was admitted to the emergency room due to unstable angina, with an initial electrocardiogram without signs of acute ischemia and a favorable clinical evolution. During hospitalization, she developed the Wellens electrocardiographic pattern, noted in the literature as an infrequent, poorly identified finding and with an ominous prognosis. This electrocardiographic pattern is described in precordial derivatives, suggesting a significant lesion of a principal epicardial artery; our patient had similar electrocardiographic alterations in the high lateral leads, in whom the coronary bifurcation lesion not previously described in this scenario was confirmed.

Presentamos el caso de una paciente que ingresó a emergencia por angina inestable, con electrocardiograma inicial sin signos de isquemia aguda y evolución clínica favorable. Durante la hospitalización desarrolló el patrón electrocardiográfico de Wellens, señalado en la literatura como un hallazgo infrecuente, poco identificado y de pronóstico ominoso. Este patrón electrocardiográfico se detalla en derivadas precordiales, sugiriendo una lesión significativa de una arteria epicárdica principal; la paciente tuvo alteraciones electrocardiográficas similares en las derivadas laterales altas, por lo que se confirmó el compromiso de bifurcación coronaria no descrita previamente en este escenario.

A thrombin-like enzyme, pictobin, was purified from Bothrops pictus snake venom. It is a 41-kDa monomeric glycoprotein as showed by mass spectrometry and contains approx. 45% carbohydrate by mass which could be removed with N-glycosidase. Pictobin coagulates plasma and fibrinogen, releasing fibrinopeptide A and induces the formation of a friableiporous fibrin network as visualized by SEM. The enzyme promoted platelet aggregation in human PRP and defibrination in mouse model and showed catalytic activity on chromogenic substrates S-2266, S-2366, S-2160 and S-2238. Pictobin interacts with the plasma inhibitor alpha 2-macroglobulin, which blocks its interaction with fibrinogen but not with the small substrate BApNA. Heparin does not affect its enzymatic activity. Pictobin cross reacted with polyvalent bothropic antivenom, and its deglycosylated form reduced its catalytic action and antiveno...

Purpose: Latin America faces a shortage in radiation therapy (RT) units and qualified personnel for timely and high-quality treatment of patients with cancer. Investing in equitable and inclusive access to RT over the next decade would prevent thousands of deaths. Measuring the investment gap and payoff is necessary for stakeholder discussions and capacity planning efforts. Methods and Materials: Data were collected from the International Atomic Energy Agency's Directory of Radiotherapy Centers, industry stakeholders, and individual surveys sent to national scientific societies. Nationwide data on available devices and personnel were compiled. The 10 most common cancers in 2020 with RT indication and their respective incidence rates were considered for gap calculations. The gross 2-year financial return on investment was calculated based on an average monthly salary across Latin America....