University of La Salle

This article proposes a structured framework for financial statement fraud in five dimensions, nature of fraud, execution, participation, organizational impact, and environment, which are broken down into variables and subvariables to describe and analyze this phenomenon systematically. Based on a conceptual review and systematization, a structure is proposed that encompasses the diversity of intentions, motivations, methods, and actors involved, considering human and automated factors in current organizational contexts marked by digitization and increasing regulatory complexity. The framework also highlights the relevance of variables such as the persistence of fraud, technical capacity of fraudsters, and the level of internal/external collusion, integrating elements of internal control, corporate culture, and early warning signs. This framework provides a methodological basis that facilitates the design of more robust prevention, detection, and monitoring strategies, contributing to auditing practices, corporate governance, and strengthening control systems. Limitations to the need for empirical validation are identified, and future lines of research are suggested, aimed at applying data analysis, and artificial intelligence to address increasingly sophisticated fraud schemes.

IntroductionBreast cancer remains a leading cause of cancer mortality despite being potentially curable when detected early, particularly in low- and middle-income countries where access to screening is limited. This is largely driven by operational gaps, including limited access to screening and delays in diagnosis and treatment. JULIETA is a portable bioimpedance spectroscopy device designed to identify electrical tissue patterns associated with potentially malignant findings and to prioritize women for further diagnostic evaluation. This study assessed the performance of a hierarchical algorithm integrated into JULIETA to distinguish findings without malignant potential (BI-RADS 1-2) from those with malignant potential (BI-RADS ≥3), using mammography as the reference standard.MethodsA cross-sectional observational study with prospective data collection was conducted between May and July 2024 in four Colombian cities. Adult women undergoing screening or follow-up mammography were evaluated with JULIETA prior to imaging. Impedance-derived features, breast density estimates, and individual risk scores were used to retrain a hierarchical classifier combining Random Forest and SVM-RBF models, using an 80/20 stratified split and cross-validation.ResultsA total of 1350 women were recruited (mean age 56.5 ± 8.0 years); 67% were BI-RADS 1-2 and 21% BI-RADS 4. After data cleaning, 673 breasts (469 women) were included. The model achieved 73% sensitivity, 76% specificity, 65.5% positive predictive value, and 82.1% negative predictive value.ConclusionJULIETA is a feasible, safe, and reproducible noninvasive bioimpedance pre-screening tool that may enable scalable triage and support earlier detection and improved equity when integrated into public health pathways.

Numerosos teatros de estilo neoclásico han sido restaurados o renovados en distintas partes del mundo durante este siglo; sin embargo, pocos han debido ser recuperados tras quedar inutilizados a consecuencia de un terremoto. El Teatro Municipal de Viña del Mar, ubicado en la región de Valparaíso, Chile, resistió el terremoto de 1985, cuya intensidad alcanzó grado VIII (destructivo) en la escala de Mercalli. No ocurrió lo mismo con el sismo de 2010, de intensidad IX (violenta), que provocó graves daños en su estructura. Este ensayo analiza el proyecto que obtuvo la licitación para su recuperación, junto con las intervenciones ejecutadas para la consolidación estructural, la restauración arquitectónica de los espacios y la recuperación artística de sus elementos. Asimismo, se examina la incorporación de un nuevo edificio al conjunto, declarado Monumento Nacional, con el objetivo de preservar sus valores patrimoniales, reforzar su significación histórica y adecuar su infraestructura a las demandas culturales y escénicas del siglo XXI.

The article presents the exploration of scientific studies, whose purpose is to reveal how debates in the scientific literature are established between the technical curriculum, its archetype and critical curriculum with its challenges how line that strengthens and expands the frontier of knowledge. For this purpose, a literature review with a qualitative approach, in which they were re-tracked research publications released in three different languages, in a seven-year time window. The results presented show advances related to the curriculum and in them five categories emerge that converge in a common epistemic horizon. It is concluded that the curriculum as a category and method facilitates reconstructive dialogues that mobilize pedagogical practices in the educational context

La interculturalidad implica un desafío ético esencial: reconocer al otro, diferente en cultura, origen o apariencia, como un semejante digno de respeto y trato digno. La historia muestra que esta humanidad al diferente no siempre se ha respetado y hoy resurgen regionalismos que excluyen y atacan a quien es distinto. Reconocer la dignidad humana implica valorar las diferencias como riquezas que nos complementan, pues nadie posee todo el conocimiento o bien, y como seres humanos somos inherentemente dependientes unos de otros para construirnos como personas y sociedades. En este sentido, la creación divina nos situó en una condición de incompletitud e interdependencia constante. Los textos de este libro buscan fomentar la reflexión sobre la promoción de la paz, la transformación social y el desarrollo sostenible, pilares fundamentales de la interculturalidad.

The common vampire bat (Desmodus rotundus) is distributed across the Americas in both natural and agricultural habitats, from northwestern Mexico to northern Argentina. Desmodus rotundus feeds exclusively on the blood of various vertebrate species. Its feeding behavior impacts animal and human health due to the risk of rabies virus transmission. The objective of this study was to explore the wild and domestic prey of D. rotundus through a systematic review and a bibliometric analysis. Scientific and photographic evidence related to the diet of D. rotundus in the Americas was searched and selected from reference databases. Geographic location and biome data were recorded where predation events were documented. The review suggests that D. rotundus can inhabit a wide variety of ecosystems, ranging from deserts to tropical forests, and even elevations above 3100 meters. More than 40 wild and domestic species were identified in its diet, ranging from birds such as Humboldt penguins to large predators such as pumas, suggesting that D. rotundus is capable of, such as Humboldt penguins, to large predators, including adapting its diet according to prey availability and environmental conditions. The bibliometric analysis highlighted the generalist ecology of D. rotundus in terms of feeding behavior, habitat use, and distribution range. This study provides a baseline for identifying general patterns in the diet of D. rotundus and quantitatively complements the existing literature on the common vampire bat's feeding ecology.

Este articulo presenta los resultados de un análisis bibliométrico y documental, su evolución y tendencias, sobre el gobierno corporativo en el sector solidario, con énfasis en las cooperativas, durante el periodo 1995-2024. La investigación se soporta en el análisis de los documentos indexados en las bases de datos de Web of Science (WoS) y Scopus, construyendo indicadores de productividad, impacto y estructura mediante el uso de herramientas de análisis de datos como Excel, VOSviewer y el paquete Bibliometrix en R. Los resultados evidencian un creciente interés académico en el estudio del gobierno corporativo en organizaciones del sector solidario, con un aumento de la productividad académica, una gran dispersión y difusión, en autores y en revistas, así como, una diversidad de enfoques analíticos, donde se encuentra relevante el papel de los consejos de administración en los procesos de las organizaciones cooperativas y el uso de enfoques principalmente cuantitativos para su análisis, y la aplicación de modelos matemáticos-estadísticos en la medición de las decisiones del gobierno corporativo en las cooperativas. El estudio concluye que, a pesar del avance en el estudio científico de la temática del gobierno corporativo en cooperativas, sigue siendo un campo de estudio en desarrollo, con vacíos teóricos y metodológicos, lo que representa una oportunidad para investigaciones futuras.