RESUMO O objetivo deste artigo foi examinar a tempestividade da perda por redução ao valor recuperável do goodwill percebida pelo mercado de capitais brasileiro. Apesar de muito estudada internacionalmente, a tempestividade do impairment do goodwill ainda não foi empiricamente investigada no Brasil, visto que estudos anteriores focam nas determinantes dessa perda, em sua divulgação ou no comportamento do gestor. Essa questão é relevante principalmente pelo contexto de normatização do International Accounting Standards Board (IASB), que tem discutido possibilidades de alteração no tratamento do goodwill. Também é importante para investidores, já que a falta de tempestividade afeta a utilidade da informação contábil para esses usuários. O estudo fornece indícios de que a discricionariedade do teste de impairment é usada de modo oportunista, alterando o momento do reconhecimento da perda no goodwill. Isso demonstra a necessidade de um esforço conjunto entre agentes de monitoramento e órgãos normatizadores para direcionar o uso da discricionariedade, além de mudanças no comportamento dos gestores. Também indica que a atual regra de contabilização do impairment falha em fornecer informações tempestivas, na medida em que fornece um efeito de proteção contra perdas. Foram utilizadas empresas não financeiras listadas na B3 S.A. - Brasil, Bolsa, Balcão que tinham goodwill reconhecido no período 2010-2020. A análise considerou duas variáveis dependentes, aplicando uma regressão logística para explicar o reconhecimento ou não do impairment no goodwill e um modelo tobit para predizer seu valor. Para exame da tempestividade, utilizou-se o retorno anual contemporâneo e defasado das ações. Os achados sugerem que a perda por impairment do goodwill não é reconhecida oportunamente e que os gestores atrasam seu registro em pelo menos um a dois anos, com indícios mais fortes para o reconhecimento tardio em dois anos. Também, o valor da perda pode ser influenciado por retornos ocorridos até três anos antes de seu registro.

ABSTRACT This article aimed to examine the timeliness of goodwill impairment perceived by the Brazilian capital market. Despite it being widely studied internationally, the timeliness of goodwill impairment has not yet been empirically investigated in Brazil, given that previous studies focus on the determinants of this loss, on its disclosure, or on manager behavior. This question is relevant primarily due to the context of standardization of the International Accounting Standards Board (IASB), which has discussed possibilities for altering the treatment of goodwill. It is also important for investors, since a lack of timeliness affects the utility of accounting information for these users. The study provides indications that the discretion of the impairment test is used opportunistically, altering the moment of recognition of a goodwill loss. This shows the need for a joint effort between monitoring agents and standard-setting bodies to guide the use of discretion, as well as changes in manager behavior. It also indicates that the current rule for recording impairment fails in providing timely information, as it provides a shielding effect against losses. The study used non-financial companies listed on the B3 S.A. - Brasil, Bolsa, Balcão that had goodwill recognized in the 2010-2020 period. The analysis considered two dependent variables, applying a logistic regression to explain the recognition or not of goodwill impairment and a tobit model to predict its value. To examine timeliness, the current and lagged annual returns on shares were used. The findings suggest that losses through goodwill impairment are not recognized in a timely manner and that managers delay recording them by at least one to two years, with stronger indications of late recognition in two years. In addition, the loss amount can be influenced by returns occurring up to three years before its recording.

RESUMO Este artigo investiga se o grau de agressividade tributária está associado ao conservadorismo condicional no Brasil. Após uma revisão minuciosa da literatura sobre o conservadorismo contábil pela academia brasileira e uma discussão sobre agressividade tributária, uma lacuna na literatura foi encontrada devido à falta de investigação anterior referente à relação entre o grau de agressividade tributária de uma empresa e seu conservadorismo condicional. O lucro tributável está relacionado ao lucro contábil no sistema brasileiro de imposto de renda corporativo. Portanto, o planejamento tributário pode afetar as propriedades das informações financeiras. Este estudo oferece uma explicação parcial do conservadorismo contábil com base em questões tributárias que contribui para o conservadorismo e a literatura tributária. Os resultados sugerem que estratégias tributárias visando evitar a carga tributária estão relacionadas à contabilidade conservadora condicional. Dessa forma, a prática do conservadorismo condicional no Brasil parece estar ligada a alternativas para diminuição de impostos ao reduzir os lucros, o que explicaria a associação do planejamento tributário com o grau de conservadorismo condicional no relatório financeiro. Esse achado é relevante para usuários de relatórios financeiros que poderão considerar esses resultados em suas análises e para uma gestão que vise entender melhor suas decisões sobre o planejamento tributário. Para esse objetivo de pesquisa, foram adotados dois modelos de Basu (Basu, 1997), adaptados com controles de agressividade tributária. A alíquota efetiva (effective tax rate - ETR) foi utilizada como métrica de agressividade tributária, controlando empresas com ETR alto e baixo. O período de estudo foi de 2010 a 2019 para empresas brasileiras da B3 S.A. - Brasil, Bolsa, Balcão (B3). Os achados demonstram uma relação significativa entre elisão fiscal e conservadorismo condicional, ou seja, empresas mais agressivas em impostos tendem a usar contabilidade mais conservadora.

ABSTRACT This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and accounting conservatism, a literature gap was found because the relationship between a firm's degree of tax aggressiveness and its conditional conservatism had not been investigated previously. Taxable income has a relationship with accounting income in the Brazilian corporate income tax system. Hence, tax planning can affect financial information properties. This study offers a partial explanation of accounting conservatism based on tax issues that contribute to the conservatism and taxation literature. The results suggest that tax strategies that aim to avoid tax burden are related to conditional conservative accounting. Hence, the practice of conditional conservatism in Brazil appears to be linked with tax-deductible alternatives of reducing earnings, which would explain tax planning’s association with the degree of conditional conservatism in financial reporting. This finding is relevant to financial reporting users that can consider our results in their analysis and to management that seeks to understand their decisions about tax planning better. For this research purpose, two Basu models (Basu, 1997) were adopted, adapted with tax-aggressiveness controls. The effective tax rate (ETR) was used as a tax-aggressiveness metric, controlling firms with both high and low ETR. The study period was from 2010 to 2019 for Brazilian firms from B3 S.A. - Brasil, Bolsa, Balcão (B3). The findings demonstrate a significant relationship between tax avoidance and conditional conservatism, that is, more tax-aggressive firms tend to use more conservative accounting.

Abstract The Amazonian forests of Peru are among the most diverse and disturbed by anthropic activities on the planet, today there are still gaps on the composition of the communities and their inter-specific relationships. A forest inventory was carried out in a terraced forest in the Madre de Dios region, 5 blocks were established with 2 rectangular plots of 20m x 500m each to identify and measure individuals with diameter greater than 10 cm. 4429 trees were evaluated and 254 species, 165 genera and 53 families were identified. The distribution of diameter classes and height presents typical patterns of intervened forests, in this case by the extraction of wood decades ago. The average of the biodiversity indices are: Shannon-Wienner 4.039 ± 0.16 and α-Fisher 39.90 ± 9.23, indicating that there is a high diversity of species. The species of greatest ecological importance were: Tetragastris altissima (Aubl.) Swart, Iriartea deltoidea Ruiz & Pav, Euterpe precatoria Mart., Which are fast growing and are present throughout the neo-tropics, Tachigali vasquezii Pipoly, abundant only in the forests of this region; These species took advantage of the opening of the canopy by felling and increased their abundance and dominance in the area. On the other hand, Ocotea bofo Kunth, Bertholletia excelsa Bonpl, Eschweilera coriácea (DC.) S.A. Mori, dominate the forest, but of low abundance, due to changes in the floristic composition after wood harvesting.

Resumen Los bosques amazónicos del Perú están entre los más diversos y disturbados por actividades antrópicas del planeta, hoy en día sigue habiendo vacíos sobre la composición de las comunidades y sus relaciones interespecíficas. Se realizó un inventario forestal en un bosque de terrazas en la región Madre de Dios, se establecieron 5 bloques con 2 parcelas rectangulares de 20m x 500m cada uno para identificar y medir los individuos con diámetro mayor a 10 cm. Se evaluaron 4429 árboles e identificaron 254 especies, 165 géneros y 53 familias. La distribución de clases diamétricas y altura presenta patrones típicos de bosques intervenidos, en este caso por la extracción de madera décadas atrás. El promedio de los índices de biodiversidad son: Shannon- Wienner 4.039 ± 0.16 y α-Fisher 39.90 ± 9.23, indicando que existe una alta diversidad de especies. Las especies de mayor importancia ecológica fueron: Tetragastris altissima (Aubl.) Swart, Iriartea deltoidea Ruiz & Pav, Euterpe precatoria Mart., las cuales son de rápido crecimiento y están presentes en todo el neo trópico, Tachigali vasquezii Pipoly, abundante solo en los bosques de esta región; estas especies aprovecharon la apertura de dosel por talas e incrementaron su abundancia y dominancia en el área. Por otra parte, Ocotea bofo Kunth, Bertholletia excelsa Bonpl, Eschweilera coriácea (DC.) S.A. Mori, dominan el bosque, pero de baja abundancia, debido a los cambios de la composición florística después del aprovechamiento de madera.

Resumen Objetivo: Describir las características microbiológicas de las infecciones en pacientes de un centro oncológico durante 2.014-2.016 Métodos: Estudio descriptivo, transversal. Incluyó 7.837 cultivos de 1.216 pacientes. Se recolectaron variables microbiológicas y sociodemográficas de pacientes diagnosticados con cáncer en las sedes de Pereira, Armenia, Manizales y Cartago de Oncólogos de Occidente S.A. durante 2.014 hasta 2.016. Los perfiles de resistencia bacteriana se definieron de acuerdo con la guía CLSI. Los focos de cultivo fueron sangre, orina, biopsias de tejidos, piel y tejidos blandos, membranas mucosas y heces. Resultados: La tasa de cultivo positivo fue del 27,94%. De 2.190 aislamientos, E. coli (22,42%) fue el más frecuente, seguido de K. pneumoniae (21,27%), P. aeruginosa (13,83%) y S. aureus (5,11%). Los principales mecanismos de resistencia identificados en Gram negativos fueron β-lactamasas de espectro extendido (45,45%) y β-lactamasa de tipo AmpC (37,71%). Discusión: Cerca de un tercio de los cultivos de los participantes fueron positivos y una vasta mayoría fueron gram negativos, provistos con ESBL o AmpC, lo que en pacientes oncológicos es un desenlace catastrófico. Recomendamos establecer políticas de dispensación de antibióticos, logrando así un control de riesgo microbiológico y mejorar la vigilancia epidemiológica. No se recomienda el uso empírico de betalactámicos con espectro extendido o cefalosporinas de 1 a 3 generación debido a la alta tasa de resistencia encontrada.

Abstract Objective: We aimed to describe the microbiological characteristics of infections in patients from an oncological center during 2.014-2.016. Methods: In this cross-sectional descriptive study, a total of 7.837 cultures corresponding to 1.216 patients were included. Microbiological and sociodemographic data were taken from cancer diagnosed patients admitted to Oncólogos de Occidente S.A. in Pereira, Armenia, Manizales and Cartago from January 2.014 to December 2.016. The bacterial resistance profiles were defined according to the CLSI guideline. Culture foci were blood, urine, tissue biopsies, skin and soft tissues, mucous membranes and feces. Results: The culture-positive rate was 27,94%. Amongst 2.190 isolates, Escherichia coli (22,42%) was the most frequent, followed by Klebsiella pneumonia (21,27%), Pseudomona aeruginosa (13,83%) and Staphylococcus aureus (5,11%). The most common mechanisms of antimicrobial resistance in Gram-negatives were Extended-Spectrum β-Lactamase (45,45%) and AmpC-type β-lactamases (37,71%). Discussion: Up to nearly one-third of our participants’ cultures were positive and a vast majority were gram-negatives, provided with ESBLs or AmpCs which in oncological patients it is a catastrophic outcome. We recommend to establish antibiotic dispensing policies thus achieving a microbiological risk control and improve the epidemiological surveillance. Empirical use of beta-lactams with extended spectrum or cephalosporins of 1 to 3 generation is not recommended due to the high resistance found.

ABSTRACT Managing human talent enables the work environment in companies to be dynamized to meet the demands of the labor market with personal care. The study identifies the human talent management model to increase the work performance of the company Contigo S.A. from the canton of Valencia, Ecuador. The field research was applied to the personnel working in the company through the use of various theoretical and empirical methods such as: deductive inductive, analytical-synthetic and functional structural systemic, and as a technique the survey and interview were used, which makes the design viable of the human talent management model in the different processes such as: admission, organization, recognition and merits, training, staff retention and documentation to increase job performance.

RESUMEN La gestión del talento humano permite dinamizar el clima laboral en las empresas para cumplir con las exigencias del mercado laboral con el cuidado del personal. En el estudio se dseña el modelo de gestión del talento humano para elevar el desempeño laboral de la empresa Contigo S. A. del cantón Valencia, Ecuador. La investigación de campo se aplicó al personal que labora en la empresa a través del empleo de varios métodos teóricos y empíricos como: inductivo deductivo, analítico - sintético y sistémico estructural funcional, y como técnica se empleó la encuesta y entrevista las cuales viabiliza el diseño del modelo de gestión del talento humano en los diferentes procesos como: admisión, organización, reconocimiento y méritos, capacitación, retención del personal y documentación para elevar el desempeño laboral.

ABSTRACT Trading companies have logistics, sales, and finance departments which influence and determine inventory behavior. Although these departments could have opposing viewpoints, reasons for companies’ existence should not be forgotten: To satisfy customers’ needs through a solid business. The diagnosis made at the Cuban corporation CIMEX S.A. showed that the lack of consistency between trading and financial strategies and procedures causes the corporation to purchase amounts of inventory which are larger and more frequent than its financial capacity permits, which causes, in turn, a low inventory turnover draining immediate liquidity. This is why a method for integrating trading and financial strategies is suggested.

RESUMEN En las empresas comerciales existen áreas como la logística, la comercial y la financiera, que influyen en el comportamiento de los inventarios y lo determinan. Si bien pueden tener intereses particulares contrapuestos, no debe olvidarse la razón de ser de la organización: satisfacer la demanda de los clientes a través de una empresa sólida. El diagnóstico efectuado en la Corporación CIMEX S. A. demostró que, al no existir congruencia entre las estrategias y procedimientos de carácter comercial y financiero, la organización ejecuta compras en volúmenes y frecuencias que no se corresponden con las capacidades financieras, lo que desemboca en elevados montos de inventario con baja rotación que drenan la liquidez inmediata. Por esta razón, se propone un procedimiento capaz de integrar las estrategias comerciales y financieras.

ABSTRACT The evaluation of the sugarcane cultivars response (Saccharum spp.) in different environments is a common practice to select those with the highest production. The objective of the work was to select stable and productive cultivars for commercial purposes. Seventeen cultivars of different geographical origin were used in the sugar company La Estrella S.A. of the Republic of Panama. The evaluation was carried out in the first sprout of the stump in three locations, using the variables t cane ha-1, percentage of pol in cane and t pol ha-1. Double classification variance analyzes of random effects were performed to estimate the contribution of the factors and their interactions to the total phenotypic variation. AMMI models were used to determine the stability and adaptability of cultivars. Inheritance in a broad sense, the Genetic Coefficient of Variation (CGV) and standard errors were also calculated. The results expressed the existence of genotype-environment interaction in the locations studied, a high environmental contribution was quantified to the total phenotypic variance for the characters t cane and pol ha-1, which ranged between 56.5 and 58.44%. For the percentage of pol in cane the contribution of this interaction was 56.67%. The cultivars showed a differential response in the different environmental conditions. Those that were stable and fully adapted to the soil and climate conditions were 'B74125' (control), 'C89-147', 'C90-469', 'CTC12-128' and 'CP01-2459' and those are recommended for validation in areas commercial

RESUMEN La evaluación de la respuesta cultivares de caña de azúcar (Saccharum spp.) en diferentes ambientes es una práctica común para seleccionar los de mayor producción. El trabajo tuvo como objetivo seleccionar cultivares estables y productivos con fines comerciales. Se emplearon 17 cultivares de diferente origen geográfico en la compañía azucarera La Estrella S.A. de la República de Panamá. La evaluación se realizó en la cepa de primer retoño en tres localidades, mediante las variables t caña ha-1, porcentaje de pol en caña y t pol. ha-1. Se realizaron análisis de varianza de clasificación doble de efectos aleatorios para estimar la contribución de los factores y sus interacciones a la variación fenotípica total. Se emplearon los modelos AMMI para determinar la estabilidad y adaptabilidad de los cultivares. También se calcularon la heredabilidad en sentido amplio, el Coeficiente Genético de Variación (CGV) y los errores estándares. Los resultados expresaron la existencia de interacción genotipo-ambiente en las localidades estudiadas, se cuantificó una alta contribución ambiental a la varianza fenotípica total para los caracteres t caña y pol ha-1, que osciló entre el 56.5 y 58.44%. Para el porcentaje de pol en caña el aporte de esta interacción fue 56.67%. Los cultivares mostraron una respuesta diferencial en las diferentes condiciones ambientales. Los que resultaron estables y adaptados integralmente a las condiciones edafoclimáticas fueron ‘B74125’ (control), ‘C89-147’, ‘C90-469’, ‘CTC12-128’ y ‘CP01-2459’ y se recomiendan para su validación en áreas comerciales.

Abstract Background: The state of Chiapas has held the first place of extreme poverty in Mexico. The majority of Chiapas’ municipalities are inhabited by marginalized, indigenous populations, who usually present diarrhea of unknown etiology. We evaluated the nutritional status, intestinal parasites, and common bacterial pathogens, including DEC (diarrheagenic Escherichia coli) strains, in 178 children under five years of age with a high (rural) and a moderate (urban) degree of marginalization. Methods: Z-scores for anthropometric indexes from the children were obtained, whereas intestinal parasites were investigated by using a direct coproparasitoscopic analysis and a concentration method. DEC strains were detected by polymerase chain reaction (PCR). Results: The stunting prevalence in children from the rural and urban regions was 79.8 and 7.5%, respectively. Only children from rural municipalities were parasitized (72.6%), being Ascaris lumbricoides and Entamoeba histolytica/Entamoeba dispar the most prevalent parasites (57.1 and 38.1%, respectively). More than half of the children presented moderated ascariasis. Besides Giardia intestinalis, these parasites were associated with stunting. The prevalence of DEC strains was similar in both regions. Conclusions: Only children from the Chiapas Highlands (rural zone) exhibited high prevalences of stunting and intestinal parasites. A reevaluation of social development programs should be in place to address stunting and intestinal parasitoses, mainly in rural regions of Chiapas, to avoid adverse functional consequences on these children.

Resumen Introducción: El estado de Chiapas ha ostentado el primer lugar de pobreza extrema en México. La mayor parte de la población de los municipios de Chiapas es indígena, vive en condiciones de marginación y padece de diarrea de etiología desconocida. Este trabajo evaluó el estado nutricional, la presencia de parásitos intestinales y patógenos bacterianos comunes, además de cepas DEC (Escherichia coli diarreogénica) en 178 niños menores de cinco años, provenientes de una localidad con alto grado de marginación (rural) y de una con moderada marginación (urbana). Métodos: Se obtuvieron los puntajes Z de los índices antropométricos de los niños. Los parásitos intestinales se investigaron con el método coproparasitoscópico directo y un método de concentración. Las cepas DEC se detectaron mediante reacción en cadena de la polimerasa. Resultados: La prevalencia de desmedro en niños de la zona rural y urbana fue de 79.8 y 7.5%, respectivamente. Únicamente los niños de la zona rural estuvieron parasitados (72.6%), y los más prevalentes fueron Ascaris lumbricoides y Entamoeba histolytica/Entamoeba dispar (57.1 y 38.1%, respectivamente). Más de la mitad de los infantes exhibieron ascariasis moderada. Estos parásitos, además de Giardia intestinalis, se asociaron con el desmedro. En ambas regiones, la prevalencia de DEC fue similar. Conclusiones: Solo los niños de los Altos de Chiapas (zona rural) exhibieron alta prevalencia de desmedro y parásitos intestinales. Para evitar las consecuencias adversas entre los infantes, es necesario reevaluar los programas de desarrollo social para combatir el desmedro y la parasitosis intestinal, principalmente en las regiones rurales de Chiapas.

Abstract Fragmentation of QRS complex (QRSf) is an easily evaluable, non-invasive electrocardiographic parameter that represents depolarisation anomalies and has been associated with several adverse outcomes, such as sudden death, fibrosis, arrhythmic burden, and a worse prognosis in different conditions, including coronary artery disease (CAD). The case is presented of a 69-year old male referred due to symptoms of chronic stable angina. His electrocardiogram showed sinus rhythm, absence of Q waves, but the presence of QRSf in the inferior leads and V4-V6. A Tc-99 myocardial perfusion SPECT scan revealed a fixed perfusion defect in the inferolateral region, corresponding to the finding of QRSf. QRSf is an easily valuable electrocardiographic marker with relative sensitivity, but poor specificity. Its routine clinical application could contribute to an increase in the suspicion of coronary artery disease. Conclusion: The presence of fragmented QRS represents distortion of signal conduction and depolarisation, which is related to myocardial scar or myocardial fibrosis. © 2016 Instituto Nacional de Cardiología Ignacio Chávez. Published by Masson Doyma México S.A. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Resumen La fragmentación del QRS (fQRS) es un parámetro electrocardiográfico fácilmente evaluable que representa anomalías de despolarización y que se ha asociado a varios resultados adversos como muerte súbita, fibrosis, carga arrítmica y peor pronóstico en diferentes afecciones, incluyendo la enfermedad arterial coronaria (EAC). Se presenta el caso de un hombre de 69 años referido para estudio por síntomas compatibles con angina de esfuerzo. El electrocardiograma mostró ritmo sinusal, sin ondas Q, pero con fQRS en la cara inferior y en V4-V6. Un SPECT cardiaco con Tecnecio-99 demostró fijo inferior e inferolateral, correspondiente al territorio electrocardiográfico de fQRS. La fQRS es un marcador electrocardiográfico fácilmente valorable, relativamente sensible, aunque poco específico, el cual puede contribuir en la práctica clínica a aumentar la probabilidad de sospecha de una enfermedad arterial coronaria. © 2016 Instituto Nacional de Cardiología Ignacio Chávez. Publicado por Masson Doyma México S.A. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Abstract Myocardial perforation related to cardiac electronic devices leads is a rare, but unfortunate complication, since its clinical implications are potentially lethal. The fluoroscopic outcome of case of subacute right ventricular perforation is presented, together with an analysis based on a literature review. © 2017 Instituto Nacional de Cardiología Ignacio Chávez. Published by Masson Doyma México S.A. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Resumen La perforación miocárdica relacionada a electrodos de estimulación cardiaca es una complicación poco frecuente, pero desafortunada, ya que sus implicaciones clínicas son potencialmente letales. Nosotros describimos la evolución fluoroscópica de un caso de perforación subaguda del ventrículo derecho, así como el análisis en función de la revisión de la literatura. © 2017 Instituto Nacional de Cardiología Ignacio Chávez. Publicado por Masson Doyma México S.A. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Abstract Background: The best revascularisation method of the unprotected left main artery is a current and evolving topic. Methods: A total of 2439 percutaneous coronary interventions (PCI) were registered during a 3-year period. The study included all the patients with PCI of the unprotected left main coronary (n = 48) and matched with patients who underwent coronary artery bypass graft (CABG) (n = 50). Major adverse cerebral and cardiac events (MACCE) were assessed within the hospital and in outpatients during a 16 month follow up. Results: The cardiovascular risk was greater in the PCI group; logEuroSCORE 16 ± 21 vs. 5 ± 6, P = .001; clinical Syntax 77 ± 74 vs 53 ± 39, P = .04. On admission, the PCI group of patients had a higher frequency of ST segment elevation myocardial infarction (STEMI) and cardiogenic shock. The MACCE were similar in both groups (14% vs. 18%, P = .64). STEMI was less frequent in the PCI group (0% vs. 10%, P = .03). Cardiovascular events were lower in the PCI group (2.3% vs. 18%, P = .01), and there was a decrease in general and cardiac mortality (2.3% vs. 12%, P = .08 y 2.3% vs. 8%, P = .24), on excluding the patients with cardiogenic shock as a presentation. MACCE were similar in both groups in the out-patient phase (15% vs. 12%, P = .46). Survival without MACCE, general and cardiac death were comparable between groups (log rank, P = .38, P = .44 and P = .16, respectively). Conclusion: Even though the clinical and periprocedural risk profile of the PCI patients were higher, the in-hospital and out-hospital efficacy and safety were comparable with CABG. © 2016 Instituto Nacional de Cardiología Ignacio Chávez. Published by Masson Doyma México S.A. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Resumen Antecedentes: El mejor método para el tratamiento de la revascularización de la lesión del tronco no protegido de la coronaria izquierda es un tema de creciente interés. Método: Se realizaron un total de 2,439 intervenciones coronarias percutáneas (ICP) durante 3 años; se incluyeron los pacientes con lesión del tronco no protegido de la coronaria izquierda (TCI; n = 48) y se compararon con pacientes a los que se realizó cirugía de revascularización coronaria (CRVC; n = 50). Se analizaron los eventos cardiovasculares en fase hospitalaria y extrahospitalaria. El promedio de seguimiento fue de 16 meses. Resultados: El riesgo cardiovascular fue mayor en pacientes con ICP; log EuroSCORE (16 ± 21 vs. 5 ± 6, p = 0.001), Syntax clínico (77 ± 74 vs. 53 ± 39, p = 0.04). Los pacientes del grupo de ICP presentaron al ingreso con más frecuencia infarto con elevación del ST (IMCEST) y con choque cardiogénico. Los eventos hospitalarios fueron similares en ICP y CRVC (14% vs. 18%, p = 0.64). El IMCEST fue menos frecuente en el grupo de ICP (0% vs. 10%, p = 0.03. Los eventos cardiovasculares fueron menores en el grupo de ICP (2.3% vs. 18%, p = 0.01) y hubo una disminución de la muerte general y cardiaca (2.3% vs. 12%, p = 0.08 y 2.3% vs. 8%, p = 0.24), al excluir los pacientes con choque cardiogénico como presentación. En la fase extrahospitalaria los eventos fueron similares en ICP y CRVC (15% vs. 12%, p = 0.46). La supervivencia sin eventos cardiovasculares, muerte general y cardiaca fueron comparables entre los grupos (log rank, p = 0.38, p = 0.44 y p = 0.16). Conclusión: Pese a que los pacientes de ICP mostraron un perfil de riesgo mayor que los de CRVC, la seguridad y eficacia intrahospitalaria y extrahospitalaria fueron similares. © 2016 Instituto Nacional de Cardiología Ignacio Chávez. Publicado por Masson Doyma México S.A. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (https://creativecommons.org/licenses/by-nc-nd/4.0/).

Resumen Este artículo aborda las relaciones clientelares entre el Estado costarricense y la Central Azucarera del Tempisque, S.A. (CATSA), en el periodo de 1975 y hasta 1990. CATSA fue una empresa forjada con dineros públicos, que beneficiaba al sector cañero guanacasteco y que luego, en un contexto convulso, fue transferida a inversores privados. En sus primeros años, el ingenio fue acuciado por múltiples crisis, tales como una huelga y problemas financieros que la orillaron a la bancarrota. Esto permitió debilitar la imagen del Estado interventor y favorecer la promulgación de teorías del libre mercado. La metodología empleada, afín a la historia empresarial, analizó los orígenes de la empresa, sus dirigentes y principales vicisitudes en los años bajo la égida estatal.

Abstract This article addresses on the clientelist relations between the Costa Rican State and the Central Azucarera del Tempisque, S.A. (CATSA), in a period between 1975 and 1990. CATSA was a company forged with public funds, which benefited the Guanacastecan sugarcane sector and then, in a convulsive context, was transferred to private investors. In its early years, the mill was plagued by multiple crises, such as a labor strike and financial problems that bordered it to bankruptcy. This allowed the weakening of the Wellfare state and favoring the promulgation of free market theories. The methodology used, related to business history, analyzed the origins of the company, its leaders and main troubles in the years under the state control.

ABSTRACT Background: Influenza burden in Brazil is considerable with 4.2–6.4 million cases in 2008 and influenza-like-illness responsible for 16.9% of hospitalizations. Cost-effectiveness of influenza vaccination may be assessed by different types of models, with limitations due to data availability, assumptions, and modelling approach. Objective: To understand the impact of model complexity, the cost-utility of quadrivalent versus trivalent influenza vaccines in Brazil was estimated using three distinct models: a 1-year decision tree population model with three age groups (FLOU); a more detailed 1-year population model with five age groups (FLORA); and a more complex lifetime multi-cohort Markov model with nine age groups (FLORENCE). Methods: Analysis 1 (impact of model structure) compared each model using the same data inputs (i.e., best available data for FLOU). Analysis 2 (impact of increasing granularity) compared each model populated with the best available data for that model. Results: Using the best data for each model, the discounted cost-utility ratio of quadrivalent versus trivalent influenza vaccine was R$20,428 with FLOU, R$22,768 with FLORA (versus R$20,428 in Analysis 1), and, R$19,257 with FLORENCE (versus R$22,490 in Analysis 1) using a lifetime horizon. Conceptual differences between FLORA and FLORENCE meant the same assumption regarding increased all-cause mortality in at-risk individuals had an opposite effect on the incremental cost-effectiveness ratio in Analysis 2 versus 1, and a proportionally higher number of vaccinated elderly in FLORENCE reduced this ratio in Analysis 2. Discussion: FLOU provided adequate cost-effectiveness estimates with data in broad age groups. FLORA increased insights (e.g., in healthy versus at-risk, paediatric, respiratory/non-respiratory complications). FLORENCE provided greater insights and precision (e.g., in elderly, costs and complications, lifetime cost-effectiveness). Conclusion: All three models predicted a cost per quality-adjusted life year gained for quadrivalent versus trivalent influenza vaccine in the range of R$19,257 (FLORENCE) to R$22,768 (FLORA) with the best available data in Brazil (Appendix A).

Abstract: The Lesser siren (Siren intermedia) is recorded for the first time in Tuxpan, for the second time in the state of Veracruz, and for the third time in Mexico. This finding increases the points of distribution of this species, previously reported from Matamoros and Ciudad Victoria, Tamaulipas and Gutierrez Zamora, Veracruz. This species has so far, a disjunct distribution in Mexico.

Resumen: La sirena menor (Siren intermedia) es registrada por primera vez en Tuxpan, por segunda vez en el estado de Veracruz y por tercera vez en México. Este hallazgo incrementa los puntos de distribución de la especie, previamente informada para Matamoros y Ciudad Victoria, Tamaulipas y Gutiérrez Zamora, Veracruz. Hasta donde se sabe, esta especie tiene una distribución disyunta en México.

Generalized taper model is presented for Eucalyptus nitens (Deane & Maiden) Maiden. A non-linear model was fitted to data from 60 trees aged between 16 and 21 years, normal diameters between 11.5 and 52.0 cm, and with total heights between 47.49 and 12.27 m. Harvested in 6 stands located in 3 communes of The Araucania region (Chile), in volcanic ash soils. The model contract with existing models in the literature, obtaining better accuracy, the least bias in each fraction high, and the higher predictive efficiency with a flexible graphical behavior and stable over the entire length of the stem. The volume function obtained from the numerical integration of the taper model predicts over 99% of the variation in stem volume without bark estimated by formula Smalian.

Se presenta un modelo de ahusamiento para Eucalyptus nitens (Deane & Maiden) Maiden. Este es un modelo no lineal que fue ajustado con datos de 60 árboles con edades entre los 16 y 21 años, diámetros normales entre 11,5 y 52,0 cm, y con alturas totales entre 12,27 y 47,49 m. Cosechados en 6 rodales localizados en 3 comunas de la región de La Araucanía (Chile); en suelos de cenizas volcánicas. El modelo se contrastó con los existentes en la literatura, obteniendo la mejor precisión, el menor sesgo en cada fracción de altura, y la mayor eficiencia predictiva con un comportamiento gráfico flexible y estable en toda la longitud del fuste. La función de volumen obtenida de la integración numérica del modelo de ahusamiento, predice más de 99% del volumen del fuste sin corteza estimado mediante la fórmula de Smalian.