Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

En la legislación nacional, los limites en la acreditación del delito previo en el delito de lavado de activos, ampara una grave flexibilización de las garantías, a pesar de que los castigos que prevé son penas de prisión de larga duración. El presente artículo pretende un atisbo de la jurisprudencia y legislación supranacional en torno a lo que se llama la valoración del delito precedente o delito previo en el delito de lavado de activos, pues la exigencia probatoria no puede estar supeditada a la gravedad del delito, es decir, se debe probar que los bienes objeto del delito tienen su origen en un delito determinado, concreto, sea en los casos de tipo base o agravado, se debe exigir el mismo nivel probatorio.

El presente artículo jurídico se realizó utilizando el diseño no experimental descriptivo, utilizando como muestra las sentencias emitieron el tribunal Constitucional y la Corte Interamericana de Derechos Humanos procurando la recopilación de información del  análisis de los efectos jurídicos en las familias  paralelas.El análisis de la información recopilada, hace notar que el reconocimiento de las familias estables paralelas brindaría igual protección y reconocimiento familiar, y al darse un tratamiento legal, se dará también seguridad en el orden patrimonial y sucesorio.Uno de los efectos que se aprecian es sobre el Derecho patrimonial, básicamente derechos reales y obligaciones, a través del pago de una indemnización en calidad de servicios domésticos o el pago de una pensión fijando como referencia el sueldo mínimo vital por el tiempo que duro el relacionamiento.

Purpose: This current study examines clients’ perception of external audit employees’ behavior on brand equity in professional accountancy context.Design/methodology/approach: The study employs a structural equation model to analyze data gathered through interdisciplinary fieldwork.Findings: The study find positive association between auditor objectivity, professional behavior, integrity and, confidentiality on brand association, perceived audit quality, and brand loyalty. The study identifies the significant impact of the codes of professional conduct as a predictor of external brand equity.Research Limitations/Implications: Our sample is concentrated in the financial services Subsector. Our choice of respondents is another limitation as the emphasis is for clients of the local office of one Big N audit firm. Further, all factors examined and found to have strong impact on Brand-to-Brand (herein after B2B) brand equity are likely to be influenced by other extraneous factors not explored in the present context. Finally, these empirical findings are from auditor-client companies in Nigeria, but the measures are developed originally from past researches tested in other countries, especially in developing jurisdictions. This may have a significant impact on the data input, analysis, interpretations and conclusions.Originality/Value: Regardless of these limitations this research offers a considerable amount of knowledge in marketing, auditing, and corporate governance and reporting system responsibilities. Keywords: Brand equity, external audit, professional behavior, objectivity, integrity.  [PT]Título: "Valor da marca nas empresas de contabilidade: o papel mediador dos princípios fundamentais"ResumoObjetivo: este estudo atual examina a percepção dos clientes sobre o comportamento dos funcionários de auditoria externa sobre o valor da marca no contexto da contabilidade profissional.Projeto/metodologia/abordagem: o estudo emprega um modelo de equação estrutural para analisar os dados coletados por meio de trabalho de campo interdisciplinar.Resultados: O estudo encontrou associação positiva entre objetividade do auditor, comportamento profissional, integridade e confidencialidade na associação da marca, qualidade da auditoria percebida e lealdade à marca. O estudo identifica o impacto significativo dos códigos de conduta profissional como um preditor do valor da marca externa.Limitações/implicações: Nossa amostra está concentrada no subsetor de serviços financeiros. Nossa escolha de entrevistados é outra limitação, pois a ênfase é dada aos clientes do escritório local de uma empresa de auditoria da Big N. Além disso, todos os fatores examinados e considerados de forte impacto no valor da marca de marca para marca (daqui em diante B2B) provavelmente serão influenciados por outros fatores estranhos não explorados no contexto atual. Finalmente, essas descobertas empíricas são de empresas clientes-auditor na Nigéria, mas as medidas são desenvolvidas originalmente a partir de pesquisas anteriores testadas em outros países, especialmente nas jurisdições em desenvolvimento. Isso pode ter um impacto significativo na entrada, análise, interpretação e conclusão dos dados.Originalidade/valor: independentemente dessas limitações, esta pesquisa oferece uma quantidade considerável de conhecimento em marketing, auditoria e governança corporativa e responsabilidades do sistema de relatórios. Palavras-chave: Brand equity, auditoria externa, comportamento profissional, objetividade, integridade.

The aim of the study was to determine the values ​​of pH and total content of sugar in different acidic and sweet drinks, as it relates to the appearance of dental erosion and tooth decay. 23 drinks were used: two (2) waters, five (5) soft drinks, two (2) natural fruit juices, four (4) industrial fruit juices, five (5) energy drinks, two (2) sports drinks, and three (3) industrial teas. These drinks were tested for pH and sugar content chemical-analytically. The pHs were between 2.30 and 3.40, except for distilled water (control group) and Dasani water without gas, 6.54 and 6.23 respectively. The most acidic beverage was Coca-Cola (2.30) and the least acid was the Sprite (3.40), both belonging to the group of soft drinks. The sugar content of most drinks was high, about 25 grams in a ½ liter container. The sweetest drinks were the lemonade and Monster, the energizer with 63 grams in ½ liter distilled water, Dasani water without gas, Coca-Cola Light and Sprite-Zero had 0 grams of sucrose/sugar. The beverage with the lowest pH and highest sugar content was the lemonade. Most beverages analyzed presented a pH level below the critical pH (5.5) to initiate the demineralization of tooth enamel and thus dental erosion, and high level of sugar ​​associated with dental caries.

This research explores knowledge, attitudes and practices (CAPs) of pregnant women who come to the Hospital Isidro Ayora (HGOIA), to understand their relationship with their oral health. This cross-sectional inferential study, carried out in August-September 2015 in the HGOIA External Oral Consultation, applied a survey that investigated: Socio-demographic data; Knowledge about pregnancy and oral health; Attitudes about dental care during pregnancy; and practical actions of oral health in pregnancy. The results indicate that pregnant women know what caries is and how to prevent it; they would be willing to undergo prophylaxis. However, they would go to the dentist by referral from the gynecologist, only when there is pain and whenever there is no risk (mother or baby); the highest proportion of women had an average of 4.2 caries, and all had periodontal disease. In conclusion, the oral health CAPs in pregnant women are influenced by sociodemographic factors, favoring or not the dental controls in pregnancy.

The aim of this study was to determine the prevalence of temporomandibular disorders in children from 8 to 12 years old of the school “Diego Abad de Cepeda” in the city of Quito. The investigation was performed in 228 children who were divided into 128 women and 100 men, and signs of temporomandibular disorders were evaluated under observation method. The disorders assessed were pain, limited opening, deflection, joint sounds and discrepancy between centric relation and centric occlusion. The 49% of people had at least one of these disorders, being more prevalent in girls with 64%. The more prevalent disorders that people had were pain with 32% and joint sounds with 25%. Disorders were found more often in those children who had harmful habits, dental crowding, and malocclusions such as open bite, deep bite and crossbite. The obtained results of this investigation help us to confirm that temporomandibular disorders can also affect to children and impulse to dentists to learn more about the temporomandibular joint to know how to treat it properly.

Attention Deficit Hyperactivity Disorder (ADHD) is one of the most frequent neurodevelopmental disorders in childhood, present in 12% of the population worldwide. ADHD is characterized by manifestations of hyperactivity, lack of attention and impulsivity, sleep alterations and damage in executive functions.Case Presentation: A 10-year-old female patient with diagnosis of ADHD under treatment, with doctor’s phobia, comes for assessment and dental care. Presenting carious lesions on various dental pieces, and a retained dental piece (21). The treatment was carried out using minimally invasive techniques, with behavior management techniques such as Tell-Show-Do and positive reinforcement.Conclusion: The result was highly satisfactory, since it was able to raise the quality of life of the patient, reducing her anxiety levels, restoring her oral cavity and improving the arch perimeter, so she could be referred to orthodontic treatment, granting her an optimal state of oral health.

The periapical granuloma is an injury that is formed at the level of the periapical area of a tooth that presents as a consequence of a pulp necrosis, it develops when the immunological mechanisms try to contain a harmful agent that is difficult or impossible to eradicate.The aim of the present case is to evaluate the efficacy of the use of physical barriers such as the membrane of resorbable collagen and a xenograft-type bone substitute in a patient who presented an extensive periapical radiolucent lesion, as well as to observe its clinical and radiographic evolution during A follow-up period of one year, after endodontic therapy and the surgical treatment used.

In the present investigation, the surface defects found in reciprocating files, Reciproc 25.08 and Wave One Gold Primary 25.07, were compared before and after using 3, 6 and 9 opportunities in the instrumentation of root canals with moderate curves of extracted human molars, under observation of MEB. Photographs of the apical third at 500x and of the middle and cervical thirds at 200x were rated by four endodontic experts, who identified defects such as microcracks, stretch marks, craters, deformation of sharp surfaces, blunt borders, presence of a smear layer and fracture of the instrument. The results were submitted to a Kruskal Wallis, chi2, ANOCA and t student statistical analysis, given the structure of the non-parametric variables, obtaining conclusions such as, that the Reciproc file has fewer surface defects than Wave One Gold; however, a direct relationship of these to the fracture was not found, since the Reciproc file broke more than the Wave One Gold, but statistically none of the two systems showed a significant fracture index in order to conclude that lime is more separated. A direct relationship was found between the number of surface defects and the number of uses of the instrument, therefore, it can be defined that fewer uses will have less surface defects and less risk of fracture, determining as a recommendation that this type of reciprocating rotary files can be used maximum for three opportunities.

Orthodontic diagnosis requires a thorough examination of the periodontal tissues; alterations such as dehiscences, fenestrations and other bone defects should be included within the diagnosis and the treatment plan.The purpose of this study was to investigate the prevalence and distribution of bone defects in a group of potential orthodontic patients which were untreated, using Cone Beam Computed Tomography (CBCT), in order to evaluate their possible incorporation into basic diagnostic studies prior to orthodontic treatment.The presence of dehiscences and fenestrations was analyzed in a total of 33 CBCTs and 792 teeth, and the thickness of the vestibular and palatal or lingual alveolar bone was measured in the middle third of 528 teeth. The data obtained were used to perform a descriptive and inferential statistical analysis that yielded the following results: 36% of the sample presented some type of bone defects; dehiscences were more common than fenestrations and were more common in the lower arch, while fenestrations were in the upper; the thicker cortical bone was found on the lingual surface of lower molars, and the thinner cortical bone on the buccal surface of lower canines.As CBCTs have the potential to replace conventional radiographs and allow accurate diagnostic decisions based on each patient's bone architecture, I recommend their use as a diagnostic aid, especially in high-risk patients.