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                <text>Retrospective serosurveillance for anti-SARS-CoV-2 immunoglobulin during a time of low prevalence: A cautionary tale.</text>
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                <text>We performed a retrospective screening of 428 serum samples for anti-SARS-CoV-2  immunoglobulin during a period of low prevalence. Employing two different serological tests yielded discrepant results for 10 samples; highlighting an increased risk of potential  false positive results and the need for further confirmatory testing before publication of data.</text>
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                <text>The Journal of infection</text>
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                <text>En este trabajo se hace referencia a los impactos ambientales que produce la actividad agrícola y su exteriorización a través de la Contabilidad Social y Ambiental. Se analizaron las propuestas del Pacto Global de Naciones Unidas y la del Global Reporting por tener alto apoyo entre las organizaciones empresariales. Si bien estos informes representan un avance dejan de lado impactos concretos. Esta actividad en particular debería tiene la dobre responsabilidad de ser sustentable, ya que de ella depende la producción de alimentos, y promover la seguridad alimentaria.</text>
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                <text>&lt;a href="http://ojs.econ.uba.ar/index.php/Contyaudit/article/view/860" target="_blank" rel="noreferrer noopener"&gt;http://ojs.econ.uba.ar/index.php/Contyaudit/article/view/860&lt;/a&gt;</text>
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                <text>Los Sistemas contables integrados información medioambiental</text>
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                <text>Históricamente parecía no existir conexión entre empresa y medio ambiente siendo el único objetivo de las empresas la maximización del beneficio. Afortunadamente con el correr de los años comenzó a aparecer una conciencia social por el cuidado del medio ambiente, y las empresas no han quedado ajenas a ello y la ecología pasó a relacionarse con las Ciencias Económicas. Si bien en la consecución del desarrollo sostenible esta involucrada toda la sociedad, las empresas como parte de la misma no pueden quedar afuera de ello, sobre todo si se considera que los procesos productivos de las mismas son uno de los principales causantes del deterioro del medio ambiente En función de esta nueva realidad, se hace necesario contar con informes contables que van más allá de los Estados Contables de ejercicio, tal como los hemos visto hasta ahora. Para garantizar la confiabilidad de los mismos se hace necesario que surjan de sistemas de información contable integrados, que mediante la registración y el procesamiento de los distintos datos aporte la información necesaria para la toma de decisiones dentro y fuera de la organización. La Contabilidad de gestión ha debido adaptarse a las nuevas necesidades. Una parte que ha adquirido relevancia en estos últimos tiempo es, dentro del Sistema de Gestión de la Empresa, la gestión medioambiental. Todas las empresas deberían tener un sistema de información que les permita prever, controlar e interpretar las distintas situaciones de modo tal que puedan ofrecer a los distintos usuarios la información relevante en el momento oportuno. Un adecuado sistema de información debe permitir elaborar tanto salidas para la gestión como para los usuarios ajenos a la empresa. Debe contener reseñas del presente e información predictiva. La norma ISO 14001 define un sistema de gestión ambiental como “ aquella parte del sistema de gestión que incluye la estructura organizacional, la planificación, las responsabilidades, las prácticas, los procedimientos, los procesos y los recursos para desarrollar, implementar, revisar y mantener la política ambiental” Para elaborar un Sistema de gestión ambiental debemos reconocer primero las variables ambientales, luego debemos fijar la política ambiental de la empresa. La estrategia empresarial debe ser capaz de transformar aquello que a simple vista parece una carga en una ventaja competitiva. Si la empresa desarrolla un esquema de soluciones a corto plazo y de medidas correctivas, evidentemente solo incrementará sus costos. Si por el contrario impone una visión a largo plazo y adopta una posición preventiva, ya sea en el rediseño de sus productos o procesos, en la aplicación de tecnología innovadora, podrá alcanzar una situación tal que todos los partícipes se vean beneficiados. Si bien el sistema de gestión Ambiental es propio de cada empresa las normas ISO 14000, de aplicación voluntaria, aportan una serie de pautas y definiciones acerca de los contenidos. Un Sistema de Gestión Ambiental basado en esta norma constituye una herramienta de gestión que permite a organizaciones de cualquier tipo controlar el impacto de sus actividades, productos o servicios en relación con el medio ambiente. Por su parte las normas ISO 14010 Y 14011 se refieren a los procedimientos de auditoría de los mismos. La información para el control puede ser muy variada y dependerá fundamentalmente de las políticas medioambientales fijadas por la empresa, por lo tanto todo lo que se enumera tiene carácter orientativo. Así podemos mencionar: A) informes de tipo presupuestario que podría incluir partidas tales como inversiones, pasivos relacionados con estas, contingencias, ingresos y costos. B) cuadros comparativos entre filiales y empresas similares C) el Cuadro de Mando. El cuadro de mando merece ser desarrollado con otro grado de detalle ya que constituye un elemento de medición del desempeño y de control de la gestión de una organización. Constituye un elemento dinámico para poder evaluar el futuro de la misma en función de los distintos objetivos definidos, permitiéndonos ver las fuerzas y debilidades. Por su parte dentro de los informes orientados a usuarios ajenos al ente tenemos, además de los Estados Contables de publicación, una nueva tendencia como son las Memorias de Sostenibilidad. Así nos encontramos con el Global Reporting Initiative que responde a un acuerdo internacional elaborado con visión de largo plazo. Su idea es elaborar y difundir, siguiendo la construcción iniciada por la Federación Europea de Expertos Contables (FEE) para el 'reporting' medioambiental, una Guía para la elaboración de Memorias de Sostenibilidad, aplicable globalmente y de manera voluntaria por organizaciones que deseen informar sobre los aspectos económicos, medioambientales y sociales de sus actividades, productos y servicios Esta guía se basa en Principios y en cualidades de la información similares a las de elaboración de Estados Contables. Sin embargo los elementos de la información están definidos por: categoría aspecto e indicadores. Estos últimos podrán ser de carácter general para todas las organizaciones o específicos de acuerdo al producto, servicio, zona geográfica, etc. Una de las principales ventajas es que permite la comparabilidad de las distintas empresas que los elaboren Las empresas, más allá de la responsabilidad ética que les cabe respecto del cuidado del medioambiente y hasta, por un instinto de supervivencia ante un contexto comprometido con el mismo, se han visto obligadas a ampliar el pensamiento estratégico tratando de transformar los posibles mayores costos en una importante ventaja competitiva al reconocer un valor agregado en la información medioambiental que presenten.</text>
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                <text>This study was designed to evaluate prey selection (type and size) by the octocoral Carijoa riisei at Porto de Galinhas beach, Northeast Brazil, relating prey availability in plankton with the content inside polyps. Diatoms and cyanophytes were the predominant items found in both polyp gastric cavity and plankton. A correlation between prey abundance in the plankton and in the gastric cavity of C. riisei polyps was observed. Mastogloia sp. showed the highest positive electivity index (0.99). Benthonic items were found, with 0.51% of total consumed preys. The size amplitude of prey items in the plankton was similar to those found inside the polyps, although the mean prey size in the polyps (112.7 µm) was significantly lower than the value found in the plankton (240.5 µm). Thus, the study indicates some size selectivity in this species or at least size limitation. From the results, we concluded that the octocoral C. riisei is an opportunistic polyphagous species in the Brazilian northeast coast, showing suspensivorous passive filtering feeding habit with a preference for small prey items and evidencing its important ecological role in the reefal ecosystem as responsible for bidirectional energy transference between pelagic zones and the benthos.Este estudo foi desenvolvido para avaliar a seletividade de presas (tipo e tamanho) do octocoral Carijoa riisei na praia de Porto de Galinhas, nordeste do Brasil, relacionando a disponibilidade de presas no plâncton com o conteúdo gástrico dos pólipos. Diatomáceas e Cianofíceas foram os itens de presas mais abundantes tanto na cavidade gástrica dos pólipos quanto no plâncton. Foi observada uma correlação entre a abundância de presas no plâncton e na cavidade gástrica dos pólipos de C. riisei. Mastogloia sp. apresentou o maior índice de seletividade positiva (0,99). Foram encontrados organismos bentônicos, totalizando 0,51% do total de presas consumidas. A amplitude de tamanho das presas no plâncton foi similar à da cavidade gástrica dos pólipos, no entanto, o tamanho médio das presas nos pólipos (112,7 µm) foi significativamente menor que a do plâncton (240,5 µm). Assim, o estudo indica certa seletividade de tamanho nesta espécie ou, pelo menos, limitação de tamanho. A partir dos resultados, conclui-se que o octocoral C. riisei é uma espécie polífaga oportunista na costa nordestina brasileira, com hábito alimentador suspensívoro passivo, preferindo itens de presas com pequeno tamanho e evidenciando ter importante papel ecológico em ecossistemas recifais como responsável pela transferência bidirecional de energia entre as zonas pelágica e bentônica.</text>
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                <text>Alcyonacea, Trophic ecology, alimentação natural, disponibilidade de presas, ecología trófica, natural feeding, prey availability, prey selectivity, seletividade de presas</text>
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                <text>Anais da Academia Brasileira de Ciências</text>
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                <text>Paula Castro Pires de Souza Chimenti</text>
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            <description>An account of the resource</description>
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                <text>No 79º Academy of Management Conference, tive a oportunidade de assistir a uma palestra de Andrew Van de Ven, que foi o keynote speaker da Teaching and Learning Conference. Como se já não bastasse a minha emoção ao ver de perto um acadêmico que admiro profundamente, ainda fui surpreendida com sua declaração inicial, que me levou lágrimas aos olhos. O que ele disse foi mais ou menos isso, em uma tradução livre: “Estou muito feliz em falar para vocês na Teaching e Learning Conference porque, afinal de contas, o que nós somos? Nós somos professores! Nós somos professores! Antes de tudo, somos professores!”.</text>
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                <text>10.1590/1982-7849rac2020200102</text>
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                <text>RAC: Revista de Administração Contemporânea</text>
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                <text>Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)</text>
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                <text>Accounting. Bookkeeping, Management. Industrial management</text>
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                <text>Lesión por presión relacionada a un dispositivo médico en los profesionales de la salud en época de pandemia</text>
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              <elementText elementTextId="22756">
                <text>Paula de Souza Silva Freitas, Paula Cristina Nogueira, Aline Oliveira Ramalho</text>
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            <description>An account of the resource</description>
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                <text>Ante el número de casos de infección por el coronavirus (COVID-19), la Organización Mundial de la Salud (OMS) declaró que la enfermedad se trata de una pandemia de alarma y movilización mundial, estando presente en varios países y continentes. En Brasil, la pandemia llegó a finales de febrero del 2020 y está causando alarma por el aumento en el número de contaminados relacionado con la alta capacidad de transmisión de la enfermedad. En los enfermos afectados el virus puede causar desde síntomas simples, que pueden ser tratados en casa, hasta ingresos hospitalarios, asistencia en unidades de terapia intensiva y puede incluso llevar a la muerte.</text>
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                <text>Associação Brasileira de Estomaterapia</text>
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                <text>DOI: 10.30886/estima.v18.867_PT</text>
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                <text>Facing the number of cases of coronavirus infection (COVID-19), the World Health Organization (WHO) has declared that the disease, present in several countries and continents, is a pandemic of global alert and mobilization1. In Brazil, the pandemic arrived at the end of February 2020 and has been causing alarm due to the increase in the number of contaminated people related to the high capacity of transmission of the disease. In affected patients, the virus can cause from simple symptoms, which can be treated at home, to hospital admissions, assistance in intensive care units and can even lead to death2. In the midst of this pandemic, the professionals who assist patients with suspected or confirmed COVID-19 infection constitute a population at high risk of contagion. In this way, preventive measures such as adequate hand hygiene and the use of personal protective equipment(PPE) have been reinforced.</text>
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                <text>Paula Denisse García Malpica</text>
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                <text>El objetivo de la presente investigación es describir cómo la tributación ambiental se puede aplicar como instrumento económico ante la contaminación, siendo esta una externalidad negativa. Sobre la base del objetivo en mención, se realizó un análisis descriptivo del fallo de mercado o market failure que representa la polución, y se presentó como herramienta de acción el instrumento económico tributario en materia ambiental, el cual actúa primero, como compensación por el daño realizado y segundo, como incentivo de comportamientos no perjudiciales para el medio ambiente. Del mismo modo, se presentaron las diversas cifras macros que representan el costo de degradación ambiental en el Perú en términos de Producto Bruto Interno, brindado por el Banco Mundial; se determinó cuáles son los problemas ambientales prioritarios que generan los costos económicos más significativos. De esta manera, se concluyó que los recursos naturales más afectados son el aire y el agua, que consecuentemente afectan a la salud y el bienestar general, y que la fiscalidad o tributación ambiental existe como instrumento económico para aminorar y evitar acciones dañinas que atenten a corto o largo plazo contra nosotros mismos y el medio en el que vivimos.</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Cambio climático, bienestar social, calentamiento global, desarrollo sostenible, externalidades, impuestos, políticas ambientales</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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              <elementText elementTextId="199423">
                <text>10.15381/quipu.v26i50.14730</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="199424">
                <text>Quipukamayoc</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="199425">
                <text>Universidad Nacional Mayor de San Marcos</text>
              </elementText>
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            <name>Coverage</name>
            <description>The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant</description>
            <elementTextContainer>
              <elementText elementTextId="199426">
                <text>Finance, Accounting. Bookkeeping</text>
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            <name>Relation</name>
            <description>A related resource</description>
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                <text>&lt;a href="https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14730" target="_blank" rel="noreferrer noopener"&gt;https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14730&lt;/a&gt;</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>Agricultura sostenible</text>
                </elementText>
              </elementTextContainer>
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              <name>Description</name>
              <description>An account of the resource</description>
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                  <text>Dominio científico: Agricultura sostenible</text>
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    <itemType itemTypeId="1">
      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Agrotóxicos e saúde: realidade e desafios para mudança de práticas na agricultura Pesticides and health: reality and challenges for change of practices in agriculture</text>
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          </element>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="142059">
                <text>Paula Fernandes de Brito, Márcia Gomide, Volney de Magalhães Câmara</text>
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          <element elementId="41">
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            <description>An account of the resource</description>
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                <text>Este artigo apresenta os resultados de uma pesquisa que teve como objetivo principal caracterizar o contexto e as práticas relacionadas ao uso de agrotóxicos entre agricultores residentes na Serrinha do Mendanha, comunidade agrícola situada em Campo Grande, município do Rio de Janeiro. A proposta metodológica teve uma abordagem qualitativa, sendo a principal fonte de dados a aplicação de questionário semiestruturado. Participaram da pesquisa 38 agricultores familiares. O perfil socioeconômico mostra uma realidade de idosos no trabalho agrícola, percentuais expressivos de analfabetismo e baixa renda. O uso de agrotóxicos é uma rotina para essas famílias. Apesar de existir uma naturalização do uso, a maioria dos informantes acredita que agrotóxicos podem afetar sua saúde, apresenta preocupação com o consumidor e gostaria de conhecer formas alternativas de cultivo. Tais achados apontam para a possibilidade de busca de mudança de práticas. Não se trata de repasse de conhecimento, pois este tipo de informação de alguma forma eles já possuem. Trata-se de desenvolver estratégias objetivando a minimização dos riscos ou mesmo o desuso de agrotóxicos na lavoura.This paper presents the results of a research which main goal was to describe the context and practices related to the use of pesticides among farmers in the community of Serrinha do Mendanha, Campo Grande, County of Rio de Janeiro. The methodological proposal had a qualitative approach and data was collected through a semi-structured questionnaire. Thirty eight farmers participated in this research. Socio-economic profile shows elderly people working in agriculture, expressive percentile of illiteracy and low income. Despite the natural approach to the use of pesticides, which is a routine to these families, most informants believe that pesticides can affect their health, show some concern about the consumers and would like to know alternatives. These findings point to the possibility of change in agricultural practices. It is not a matter of simply offering information that in some way they already possess; it means developing strategies to reduce or even quit the use of pesticides in plantations.</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="142061">
                <text>2009</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Agricultura Familiar, Public health, Saúde ambiental, Saúde coletiva, agriculture, agrotóxicos, environmental health, pesticides</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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                <text>10.1590/S0103-73312009000100011</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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                <text>Physis</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="142065">
                <text>Universidade do Estado do Rio de Janeiro</text>
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                <text>Social sciences (General), Public aspects of medicine</text>
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            <description>A related resource</description>
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