Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación
Tesis
Materias > Ciencias Sociales
Materias > Educación
Universidad Europea del Atlántico > Docencia > Trabajos finales de Máster
Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster
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En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables.
metadata
Hierro Nuñez, Wandy
mail
whierron@hotmail.com
(2022)
Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación.
Masters thesis, SIN ESPECIFICAR.
Resumen
En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables.
| Tipo de Documento: | Tesis (Masters) |
|---|---|
| Palabras Clave: | Auditoria de bienes, activos gobierno central, rendición de cuentas, bienes muebles, SIAB. |
| Clasificación temática: | Materias > Ciencias Sociales Materias > Educación |
| Divisiones: | Universidad Europea del Atlántico > Docencia > Trabajos finales de Máster Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster |
| Depositado: | 10 Nov 2023 23:30 |
| Ultima Modificación: | 10 Nov 2023 23:30 |
| URI: | https://repositorio.uneatlantico.es/id/eprint/1874 |
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Introduction Cancer in older adults is often associated with functional limitations, geriatric syndromes, poor self-rated health, vulnerability, and frailty, and these conditions might worsen treatment-related side effects. Recent guidelines for patients with cancer during and after treatment have documented the beneficial effects of exercise to counteract certain side effects; however, little is known about the role of exercise during cancer treatment in older adults. Materials and Methods This is a multicentre randomised controlled trial in which 200 participants will be allocated to a control group or an intervention group (the sample size has been calculated to detect a clinical difference of 1 point in Short Physical Performance Battery (SPPB) score, assuming an α error of 0.05, a β error of 0.20, and a 10 % loss rate). Patients aged ≥70 years, diagnosed with any type of solid cancer and candidates for systemic treatment are eligible. Subjects in the intervention group are invited to participate in a 12-week supervised multicomponent exercise programme in addition to receiving usual care. Study assessments are conducted at baseline and three months. The primary outcome measure is physical function as assessed by the SPPB. Secondary outcome measures include comprehensive geriatric assessment scores (including social situation, basic and instrumental activities of daily living, cognitive function, depression, nutritional status, polypharmacy, geriatric syndromes, pain, and emotional distress), anthropometric characteristics, frailty status, physical fitness, physical activity, cognitive function, quality of life, fatigue, and nutritional status. Study assessments also include analysis of inflammatory, endocrine, and nutritional mediators in serum and plasma as potential frailty biomarkers at mRNA and protein levels and multiparametric flow cytometric analysis to measure immunosenescence markers on T and NK cells. Discussion This study seeks to extend our knowledge on exercise interventions during systemic anticancer treatment in patients over 70 years of age. Results from this research will guide the management of older adults during systemic treatment in hospitals seeking to enhance the standard of care.
Julia García-García mail , Ana Rodriguez-Larrad mail , Maren Martinez de Rituerto Zeberio mail , Jenifer Gómez Mediavilla mail , Borja López-San Vicente mail , Nuria Torrego Artola mail , Izaskun Zeberio Etxetxipia mail , Irati Garmendia mail , Ainhoa Alberro mail , David Otaegui mail , Francisco Borrego Rabasco mail , María M. Caffarel mail , Kalliopi Vrotsou mail , Jon Irazusta mail , Haritz Arrieta mail , Mireia Peláez mail mireia.pelaez@uneatlantico.es, Jon Belloso mail , Laura Basterretxea mail ,
García-García
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Background Physical inactivity and suboptimal diet in pregnancy are important modifiable risk factors for gestational diabetes, a major contributor to pregnancy complications. Objectives We aimed to assess the effects of physical activity and/or diet-based lifestyle interventions during pregnancy on gestational diabetes and if these vary by maternal (body mass index, age, parity, ethnicity, education) and intervention characteristics using individual participant data meta-analysis of randomised trials, and a cost-effectiveness analysis. Data sources International Weight Management in Pregnancy Collaborative Network database was updated by searching major databases from February 2017 to March 2022. Review methods The main outcomes were gestational diabetes by any criteria and by the National Institute for Health and Care Excellence. Other outcomes were gestational diabetes as per International Association of Diabetes in Pregnancy Study Group and maternal and perinatal outcomes. We performed a two-stage random-effects individual participant data meta-analysis to obtain summary estimates (odds ratio) with 95% confidence intervals. Study quality of included trials was assessed, and heterogeneity summarised using τ2. Where possible, we added the aggregate data from non-individual participant data trials to the meta-analysis. We ranked interventions by effectiveness using network meta-analysis and undertook model-based economic evaluation to assess cost-effectiveness. The cost-effectiveness analysis took an NHS cost perspective compared an overall lifestyle intervention versus usual care with a time horizon covering the beginning of pregnancy until the discharge of the mother and infant from the hospital following delivery. Results Ninety-two trials (32,284 women) were included; 54 (23,698 women) provided individual participant data. Lifestyle interventions reduced the odds of gestational diabetes (any criteria) by 10% in individual participant data trials (odds ratio 0.90, 95% confidence interval 0.80 to 1.02, 54 studies, 23,361 women), and the findings reached statistical significance when non-individual participant data were included (odds ratio 0.81, 95% confidence interval 0.73 to 0.89, 92 studies, 31,947 women). Physical activity significantly reduced the odds of gestational diabetes by 36% (odds ratio 0.64; 95% confidence interval 0.48 to 0.84), and diet by 19% (odds ratio 0.81; 0.69 to 0.96), but not mixed interventions. Women with middle (odds ratio 0.68, 95% confidence interval 0.51 to 0.90) and high educational level (odds ratio 0.71, 95% confidence interval 0.54 to 0.93) benefited more than those with low educational status, and no differences by maternal body mass index, age, parity or ethnicity. There was no significant reduction in gestational diabetes defined by National Institute for Health and Care Excellence criteria (odds ratio 0.98, 95% confidence interval 0.84 to 1.13) in individual participant data trials. For gestational diabetes defined using International Association of Diabetes in Pregnancy Study Group criteria, interventions reduced gestational diabetes by 14% (odds ratio 0.86, 95% confidence interval 0.75 to 0.97, τ2 = 0.00, 16 studies, 6174 women) in individual participant data trials and by 17% (odds ratio 0.83, 95% confidence interval 0.72 to 0.95, τ2 = 0.01, 25 studies, 7883 women) when non-individual participant data trials were added. Overall, physical activity reduced caesarean section (odds ratio 0.83; 0.72 to 0.96), small-for-gestational age (odds ratio 0.72; 0.56 to 0.92) and large-for-gestational age babies (odds ratio 0.81; 0.71 to 0.94); diet-based interventions reduced any preterm birth (odds ratio 0.37; 0.20 to 0.68) compared to controls. No differences were observed for other outcomes. Lifestyle interventions were on average more expensive and more effective at averted gestational diabetes and major outcome averted compared to usual care. Limitations We could not identify the specific intervention components and delivery methods associated with improved outcomes, due to variations in reporting. Conclusion Lifestyle interventions in pregnancy prevent gestational diabetes, and the effects vary according to the definition of gestational diabetes. Physical activity-based interventions may be the most effective.
John Allotey mail , Dyuti Coomar mail , Joie Ensor mail , Chidubem Okeke Ogwulu mail , Gabriel Ruiz Calvo mail , Mark Monahan mail , Valencia Kabeya mail , Rachel McNeill mail , Anna Boath mail , Ghadir Mahmoud mail , Cheryce Harrison mail , Mahnaz Bahri Khomami mail , Helena Teede mail , Nicola Heslehurst mail , Graham A Hitman mail , Sharon Anne Simpson mail , Krish Nirantharakumar mail , Julie Dodds mail , Kelly C Allison mail , Garry Shen mail , Elisabetta Petrella mail , Fabio Facchinetti mail , Christina Vinter mail , Mireia Peláez mail mireia.pelaez@uneatlantico.es, Dorte Møller Jensen mail , Narges Sadat Motahari-Tabari mail , Tarja I Kinnunen mail , Jonatan R Ruiz mail , Annick Bogaerts mail , Kristina Martha Renault mail , Alka Kothari mail , Jose Guilherme Cecatti mail , Fionnuala M McAuliffe mail , Suzanne Phelan mail , Lucilla Poston mail , Ana Pilar Betrán mail , Ngawai Moss mail , Stamatina Iliodromiti mail , Frances Austin mail , Nuria García de la Torre mail , Alfonso Luis Calle Pascual mail , Javier Zamora mail , Tracy Roberts mail , Richard D Riley mail , Shakila Thangaratinam mail ,
Allotey
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Objectives Common mental disorders (CMDs), including depression and anxiety, are highly prevalent in primary care, yet access to psychological therapies, which are the first-line treatment for these conditions, remains limited. This study evaluated the effectiveness of the Clinical Psychology in Primary Care Programme in Cantabria during its first year of implementation, which integrated clinical psychologists into primary care teams to deliver brief, evidence-based interventions. Design Naturalistic observational pre–post study in primary care. Methods A total of 1149 patients (66% women; M = 44 years) were assessed with the PHQ-9 and GAD-7 before and after a brief psychological intervention of up to eight sessions per patient delivered individually or in groups. Linear mixed-effects models examined pre–post changes and moderators (intervention format, age, sex). Reliable change, deterioration and recovery were calculated. Results Significant and clinically meaningful reductions were observed in depressive (ΔPHQ-9 = −7.8) and anxiety symptoms (ΔGAD-7 = −7.1; p < .001). Individual therapy produced greater improvements than group interventions, and younger participants showed slightly larger gains; sex showed no effect. Moderate variability in outcomes was observed across therapists. Among completers, large effect sizes were found (dRM ≈ 1.3); 73% achieved reliable improvement and 51% met reliable recovery criteria, while deterioration rates were below 1%. Conclusions Findings support the consolidation and expansion of the integration of clinical psychologists into primary care, providing evidence that the psychological interventions delivered in this context are a feasible, equitable and effective approach to treating CMDs in the Spanish public health system.
César González‐Blanch mail cesar.gonzalezblanch@uneatlantico.es, Noelia Rodríguez‐Pérez mail , María Camino‐Sánchez mail , Rosario Bengochea-Seco mail , Cintia Montes‐Novoa mail , David Gil-Sanz mail david.gil@uneatlantico.es, Silvia Pérez‐Monzón mail , Blanca Uriz‐Zafra mail , Mikel Muñiz‐Videchea mail , Paula Díaz‐Gómez mail , Amador Priede mail ,
González‐Blanch
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Obesity is recognised to be a risk factor for breast cancer since adipose tissue influences the tumour microenvironment. This study aims to investigate the effect of the secretome of 3T3-L1 adipocytes untreated or treated with liquorice root extract (LRE), containing flavonoids, phenolic acids, and saponins on MCF-7 breast cancer cells. By treating adipocytes with LRE, the secretion of certain pro-tumorigenic factors like IGFBP-6, resistin, and VEGF was reduced. MCF-7 cells exposed to conditioned medium from LRE-treated adipocytes exhibited an increase in reactive oxygen species levels, downregulation of the Nrf2 antioxidant pathway, and increased autophagy. Those conditions reduced cell viability, migration, and colony formation. Additionally, there was downregulation of genes associated with oestrogen signalling and tumour-related processes, including CYP19A1 (aromatase), ERα, Her2, and components of the renin–angiotensin system (RAS). These findings suggest that LRE can modulate the adipocyte secretome to influence breast cancer cell behaviour under obesity-related in vitro conditions.
Danila Cianciosi mail , Yasmany Armas Diaz mail , Bei Yang mail , Zexiu Qi mail , Ge Chen mail , José L. Quiles mail jose.quiles@uneatlantico.es, Massimiliano Gasparrini mail , Manuela Cassotta mail manucassotta@gmail.com, Rubén Calderón Iglesias mail ruben.calderon@uneatlantico.es, Maurizio Battino mail maurizio.battino@uneatlantico.es, Francesca Giampieri mail francesca.giampieri@uneatlantico.es,
Cianciosi
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Theaflavins are characteristic polyphenols formed during black tea fermentation. They play an important role in tea color and quality. With the increasing global consumption of black tea, interest in fermentation-derived polyphenols has grown. Recent studies have examined the chemical properties and reported bioactivities of theaflavins. However, current findings remain scattered and lack a unified food chemistry perspective. This review summarizes the formation chemistry of theaflavins during black tea fermentation. It compares the key factors affecting their composition and abundance, including catechin precursors, enzymatic oxidation, and fermentation conditions. Structural features of different theaflavin derivatives are discussed. Particular attention is given to galloylated theaflavins, which show higher reactivity in experimental systems. Reported bioactivities are briefly addressed to illustrate structure-activity relationships. Challenges related to production standardization, stability, and bioaccessibility are also highlighted.
Yuxuan Zhao mail , Jingyimei Liang mail , Hui Cao mail , Jianbo Xiao mail ,
Zhao