The international scientific community continues to promote the development of diagnostic techniques with improved performance and novel capture antigens. On this basis, two synthetic peptides derived from gp45 and gp90 were evaluated to identify the best candidate for the indirect immunodetection of infection. In both assays, 68 serum samples from naturally infected horses in Granma Province (59 seropositive and 9 seronegative), previously classified using the agar gel immunodiffusion (AGID) test, were analyzed. The diagnostic performance of each candidate peptide was assessed by calculating sensitivity, specificity, positive predictive value, negative predictive value, and the Kappa coefficient. Compared with ELISA(P15/gp90) and the AGID test, the ELISA(P05/gp45) variant showed better performance, accurately identifying the highest number of infected animals (91.2%, 56/59). Consequently, it achieved high values for positive predictive value (98.2%), overall accuracy (94.1%), and Kappa coefficient (0.96; very good). The ability of synthetic peptide P05 to discriminate between infected and uninfected animals exceeded that of P15. Based on these results, synthetic peptide P05 may serve as an alternative capture antigen for evaluating the immune response in equine infectious anemia.
The main objective of this research was to analyze the equilibrium solubility of sodium sulfamerazine (NaSMR) in several ethanol (EtOH, 1) + water (2) mixtures as reported in the practical concentration scales of mass/volume and mass/mass percentages at different temperatures from 5.0 to 35.0 °C. It is observed that aqueous-alcoholic solubility of sodium sulfamerazine increases almost linearly with temperature-increasing, but it decreases non-linearly with EtOH proportion increasing in the mixtures. Logarithmic mass/volume
Colombia’s PAPSIVI program is the world’s largest psychosocial support service for victims of armed conflict providing support for over half a million civilians. However, service delivery has only previously been examined in small studies, making it difficult to understand to what extent PAPSIVI delivers interventions that are adequately targeted to individuals with the most serious exposures to the armed conflict, and to what extent attendees remain engaged with interventions. We investigated how different conflict exposures related to PAPSIVI intervention assignment and engagement. We linked anonymised national data from the register of victims of the Colombian armed conflict to data from N = 534,818 PAPSIVI attenders. Analysis used logistic and linear regression with cluster robust standard errors, adjusted for a range of potential confounders. Intervention types were broadly provided in line with PAPSIVI guidelines, with victims experiencing torture, sexual violence, and forced recruitment more likely to receive individual sessions, while community-level impacts received community interventions. Female sex, ethnic minority status, and receiving state-subsidised healthcare were associated with higher intervention engagement. Those with previous mental health diagnoses had increased odds of attending individual or family sessions but lower odds of group or community sessions, consistent with recommendations for more intensive intervention for those with higher mental health needs. 29% of individual session attendees only received a single session, potentially indicating early dropout or unsuitable service provision for a proportion of attendees. This study provides insights into support provision for civilian victims of conflict indicating that psychosocial support provision can be managed effectively at very large scales.
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.
The main concern associated with financial statement fraud (hereinafter FSF) is its ability to compromise the integrity of the financial system, erode investor confidence, and negatively impact economic outcomes. The objective of this research is to present a global overview of the evolution in the field, as well as to describe current and emerging trends in FSF research during the period spanning the years 2000 to 2025. To achieve this, a bibliometric analysis is conducted on a database of 823 research articles collected from the Scopus and Web of Science databases. Additionally, a content analysis of the most cited articles is performed. The results indicate the existence of nine research clusters. From a financial, economic, and accounting perspective, the article highlights that fraud is an endogenous phenomenon, driven by economic incentives, financial pressures, and governance weaknesses, rather than technological limitations. The conclusions indicate that its prevalence and types vary depending on the macroeconomic and sectoral context, intensifying in crisis scenarios. New technologies should be considered as complementary tools that enhance transparency, but their impact depends on their alignment with regulatory frameworks, internal controls, and business practices.
