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

Objective: To determine the relationship of sociodemographic factors and the risk of premature delivery in pregnant women of the Sergio Bernales hospital in the period of 2019-2020. Materials and methods: Observational, analytical, retrospective, and case-control study sought to quantify the relationship between sociodemographic factors and the risk of preterm birth. A review of medical records corresponding to the Gynecology-Obstetrics service of the Sergio Bernales Hospital was used. The data obtained were studied using the SPSS program and an association was sought using bivariate analysis. Results: From the study of 300 pregnant women, the analysis was carried out for 100 pregnant women with a diagnosis of preterm birth who constituted the cases and 200 pregnant women as the control group. In the bivariate analysis, it was found that preterm birth was associated with rural or foreign origin (p<0.01); OR: 3.51, 95% CI = [2.03-6.06], extream ages (p<0.01); OR: 2.72 with a 95% CI = [1.53-4.85], and unaffiliated to SIS (p<0.03); OR: 2.59 with a 95% CI = [1.07-6.21]. Conclusions: Rural or foreign origin, extream ages and unaffiliated to SIS are factors associated with the risk of preterm birth.

The technical and hemodynamic understanding weakness generates low-quality Doppler evaluations with persistence of adverse outcomes, high costs, unnecessary surveillance or treatment and limited advancement of pathophysiological knowledge. Research and clinical practice related to maternal-fetal Doppler show little significant impact, discrepancies and even inconsistencies; Although a percentage of this is generated by the non-uniformity in diagnostic terminology, reference tables and management, another percentage is explained by the low quality of the Doppler evaluation. The recommendations already established for Doppler quality can be represented in a tool that allows it to be improved and objectively evaluated. This could not only reduce adverse outcomes but also make research more uniform and with more solid evidence. The quality of the Doppler indices measurements depends on the evaluation and measurement techniques, obtaining an optimal spectrum and its recording in basal conditions and free of confounding or intervening factors; failure in one or more of these generates falsely abnormal or falsely normal measurements leading to unnecessary management or loss of opportunity to avoid adverse outcomes. We propose a modified scale with objective quality-audit parameters for incorporation into routine clinical practice. It evaluates 10 criteria: 1) Anatomical site, 2) Magnification, 3) Image clarity, 4) Insonation angle, 5) Scan speed, 6) PRF and Baseline, 7) Sample volume, 8) Confounding factor, 9) Adequate filter and 10) Reliability.

Gestational diabetes mellitus is the most common metabolic complication in pregnancy. Worldwide, it has a prevalence that varies between 1-14%, with Latin America being the most susceptible. This pathology is of high impact, among the most related risk factors for the appearance of gestational diabetes were advanced age, obesity and pathological history, which increases the probability of developing gestational diabetes by 1.2 times. On the other hand, keep in mind that not all women who develop gestational diabetes have these risk factors. In fact, many women with gestational diabetes do not have any risk factors. These patients have a 35 to 60% risk of developing diabetes mellitus 10 to 20 years after pregnancy. Therefore, it is important to recognize and treat any degree of glycemic alteration that affects pregnancy, leading to a decrease in immediate and long-term maternal and fetal complications. It is concluded that gestational diabetes is a complex problem that affects the mother-child pair, in addition to having very high recurrence rates, which requires systemic and comprehensive solutions, since it corresponds to a public health problem.

Objective. To determine the effect of a nursing program on care focused on the development (neurodevelopment) of the premature newborn (RNPT) in the neonatal intensive care service of the National Maternal Perinatal Institute (INMP) 2021. Materials and Methods. Pre-experimental research, application level and quantitative approach, nursing care population of the INMP neonatal intensive care service, sample made up of 26 nurses. The techniques used were observation and survey and two instruments, checklist (KR 0.792) and Likert scale (Crombach's Alpha 0.917), applied in 2 phases before and after the intervention program. The data collected was processed with the SPSS program and the Mc Nemar test was used to measure the effect of the intervention program. The study was authorized by the functional research unit of the National Maternal Perinatal Institute. Results. There is a difference in the care practices focused on the development of the RNPT applied by the nurses of the neonatal intensive care service of the INMP, evidenced by p=0.031 (p<0.05). Before the intervention program the nurses had 73.1% of adequate practices, after the intervention program the adequate practices increased to 96.2% and the inadequate practices decreased from 26.9% to 3.8%. Conclusions. The nursing intervention program on development-focused care in the INMP neonatal intensive care service can improve the effectiveness of RNPT care. Finding in its highest percentage adequate practices after the intervention program.

La mortalidad materna supone un problema de gran interés en salud pública, inicialmente propuesto dentro de los objetivos del nuevo milenio, donde se propuso lograr una reducción de este evento en 75 % en su tasa de ocurrencia1, según la Organización Mundial de la Salud (OMS) se estima que fallecen en promedio. Diariamente, alrededor de 830 mujeres por causas asociadas a su embarazo en curso, parto o postparto, Estas cifras se tornan más alarmantes en países de ingresos bajos y gran proporción de estas muertes, son de índole prevenible2. El número de muertes maternas se redujo en un 37% desde el año 2000. La tasa de mortalidad para el año 2015 en países en vía de desarrollo o de ingresos bajos fue de 239 por cada 100.000 nacidos vivos, a diferencias de países desarrollados donde se obtuvo tasas de 12 muertes por cada 100.000 nacidos vivos2.

Congenital sensorineural hearing loss is one of the most frequent pathologies of the newborn. To carry out the diagnosis and early detection of this pathology in the pediatric population, specialized audiological tests are required, such as otoacoustic emissions and auditory evoked potentials. Therefore, it is important to have a guide to identify and detect those patients with suspected congenital sensorineural hearing loss.

Purpose: The purpose of the present article is to compare the relative strengths and weaknesses of thin capitalisation rules and allowances for corporate equity which are the main approaches used in modern tax systems to address the debt bias and have been an integral part of proposals for international coordination of corporate income taxation.Methodology: The theoretical methods applied in the article are review of the existing literature on the topic and comparative analysis of the strengths and weaknesses of the main approaches to the debt bias.Results: Although thin capitalisation rules and allowances for corporate equity contribute to the reduction of the problems associated with the debt bias, both types of methods have their limitations. The two approaches are analysed in the article from the perspective of international reform proposals within the BEPS project and the EU as the effective elimination of the distortions caused by the debt bias can be achieved only in coordinated manner.Originality: The paper adds to the growing body of literature on the topic by summarising the main strengths and weaknesses of the two main methods for resolving the debt bias and analysing them from the perspective of the reforms of international tax rules.Keywords: Corporate income taxation, Debt bias, Thin capitalisation rules, Allowances for corporate equity, International tax coordination https://doi.org/10.58869/EJABM008/SI05

Las reglas de compatibilidad e incompatibilidad entre jubilación y trabajo, así como entre pensión y otras prestaciones, han sido objeto de importantes reformas legislativas y continuos vaivenes legislativos. Se trata de una temática medular que busca asegurar, de un lado, la prolongación de la vida activa y, de otro, el disfrute de unas pensiones dignas, al tiempo que se asegura el acceso y disfrute de un derecho al trabajo para las personas maduras. No obstante, existen aquí importantes lagunas y criterios que precisan aún de un tratamiento más acorde a la realidad social. En efecto, el objetivo no es otro que el de compensar el envejecimiento demográfico, al tiempo que se equilibra el sistema de pensiones y se evita cualquier tipo de discriminación por razón de edad, tal como se establece a nivel comunitario, pero también en el renovado Pacto de Toledo de finales de 2020.   The rules of compatibility and incompatibility between retirement and work, as well as between pension and other benefits, have been the subject of important legislative reforms and continuous legislative changes. This is a core issue that seeks to ensure, on the one hand, the prolongation of working life and, on the other, the enjoyment of decent pensions, while ensuring access and enjoyment of a right to work for mature people. However, there are important gaps and criteria which still require treatment more in line with social reality. The aim is to compensate for demographic ageing, while at the same time balancing the pension system and avoiding any discrimination on grounds of age, as established at Community level, but also in the renewed Toledo Pact of late 2020.