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This study aims to evaluate the feasibility of using the tax methodology for determining unjustified increases in assets in money laundering cases heard in the courts. It also seeks to identify the errors made by the Tax Authority with the purpose of ascertaining whether these errors could hinder the successful application of the methodology in investigations of money laundering cases. In order to achieve these objectives, a mixed research methodology was conducted that included the analysis of rulings issued during the years 2020 and 2021 by the Peruvian Tax Court and sentences issued by the judiciary. This was complemented by semi-structured interviews with experts from the public sector, academia and accounting with relevant experience on the subject. The study found that there are some practical issues in the application of the methodology that can be overcome and that do not represent an insurmountable constraint. The study also found that the tax methodology allows for a more effective clarification of asset imbalances, and concludes that, once implementation errors have been overcome, the tax methodology can be feasibly employed to the benefit of money laundering investigations.

Esta investigación tiene como objetivos evaluar la factibilidad de utilizar la metodología tributaria de determinación de incrementos patrimoniales no justificados en la investigación de desbalances patrimoniales de casos de lavado de dinero ventilados en la vía jurisdiccional e identificar los errores que ha cometido la Administración Tributaria, a fin de establecer si estos representan problemas que pudieran dificultar la aplicación de la metodología a la investigación de casos de lavado de dinero. Con el propósito de lograr estos objetivos se condujo una investigación mixta que incluyó el análisis de las resoluciones emitidas durante los años 2020 y 2021 por el Tribunal Fiscal y sentencias emitidas por el poder judicial. Esto se complementó con entrevistas semiestructuradas a expertos del sector público, la academia y peritos contables con experiencia relevante sobre el tema. La investigación encontró que existen algunos empirismos aplicativos que pueden ser superados y que no representan ninguna restricción que no pueda ser gestionada. Se halló también que la metodología tributaria permite esclarecer de manera más efectiva los desbalances patrimoniales. La investigación concluye que, superados los errores de ejecución, es factible utilizar con ventaja la metodología tributaria en las investigaciones de lavado de dinero.

O objetivo desta pesquisa é avaliar a viabilidade do uso da metodología tributária para determinar aumentos injustificados de patrimônio na investigação de desproporções patrimoniais em casos de lavagem de dinheiro julgados nos tribunais e identificar os erros cometidos pela Administração Tributária, a fim de estabelecer se estes representam problemas que poderiam dificultar a aplicação da metodologia na investigação de casos de lavagem de dinheiro. Para atingir esses objetivos, foi realizada uma pesquisa mista que incluiu a análise de decisões emitidas durante 2020 e 2021 pelo Tribunal Tributário e sentenças emitidas pelo judiciário. Isso foi complementado por entrevistas semiestruturadas com especialistas do setor público, acadêmicos e especialistas em contabilidade com experiência relevante no assunto. A pesquisa constatou que existem alguns empirismos de aplicação que podem ser superados e que não representam nenhuma restrição que não possa ser gerenciada. Também foi constatado que a metodología tributária permite um esclarecimento mais eficaz das desproporções patrimoniais. Na pesquisa, conclui-se que, uma vez superados os erros de implementação, é viável utilizar a metodologia tributária com vantagem nas investigações de lavagem de dinheiro.

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ABSTRACT Objective to investigate the quality of root canal treatments performed by undergraduate students. Methods 274 root-filled teeth (excluding molars) from the Department of Endodontology of the Federal University of Santa Catarina in a nine-year period were selected and evaluated by two calibrated examiners. The evaluation was based on tooth type, number of root canals, presence or absence curvature, length of filling material considered the radiographic apex as reference (considered adequate shorter than 2mm from radiographic apex), filling material density, filling taper, and overall quality of RCT. Chi-square and Fisher exact tests were performed to analyze associations between variables of interest (p<0.05). Results 197 RCT were classified as acceptable (71.9%). The frequency of adequate RCT was significantly higher in incisor (79.4%) than in premolars (66.4%) or canines (58.1%) (p=0.015). The number of canals did not influence root canal quality in this sample (p>0.05). The factor more frequently identified as unacceptable was filling length (26.6%). All RCT performed in curved teeth and classified as unacceptable were underfilled. Procedural errors, such as perforations or instrumental separation, were not found in this sample. Conclusion The most common criteria identified as unacceptable was the length of the filling material. Incisors had better quality assessment rates than canines and premolars. The high-quality rates found in this sample may be linked to the professor/student rates.

RESUMO Objetivo Investigar a qualidade dos tratamentos endodônticos realizados por alunos de graduação em odontologia. Métodos 274 dentes (excluindo molares) com endodontia realizada no Departamento de Endodontia da Universidade Federal de Santa Cataria durante 9 anos foram avaliados por dois examinadores calibrados. A avaliação foi baseada no tipo de dente, número de condutos radiculares, presença ou ausência de curvatura, nível da obturação em relação ao ápice radiográfico (considerado adequado quando a menos de 2mm do ápice radiográfico), densidade do material obturador, espessura da obturação e qualidade geral do tratamento. Teste qui quadrado e exato de Fisher foram usados para avaliar a associação entre as variáveis de interesse (p<0.05). Resultados 197 tratamentos foram considerados adequados (71.9%). A frequência de tratamentos adequado foi maior em incisivos (79.4%), do que em pré-molares (66.4%) e caninos (58.1%) (p=0.015). O número de canais não influenciou a qualidade do tratamento nessa amostra (p>0.05). O fator mais associado a tratamentos com qualidade inadequada foi o nível da obturação (26.6%). Todos os tratamentos inadequados, em dentes com curvatura, estavam com obturação mais do que 2mm aquém do ápice. Não houveram erros, como perfuração ou separação de instrumentais. Conclusão O critério mais frequentemente identificado como inadequado foi o nível apical da obturação. Tratamentos realizados em incisivos resultaram em qualidade superior aos em caninos e pré-molares. A alta qualidade dos tratamentos dessa amostra pode estar relacionada com a razão estudante/professor.

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Wastewater management in developing countries is a challenge, especially in small towns with rapid population growth. This study aims at assessing the performance and management of five treatment plants (TPs) in rural areas of Cochabamba, Bolivia. Pollutants' concentrations, wastewater flows, hydraulic and organic loads and hydraulic retention times were determined in three small treatment plants (2000-10,000 population equivalent [p.e.]; flow > 432 m3/d) and two very small treatment plants (<2000 p.e.; flow < 432 m3/d). The performance assessment was based on operational parameters, treatment efficiency and effluent quality. Management data were collected through semi-structured interviews with managers of local water associations. The results support that the poor performance of the TPs is due to lack of operational expertise and financial resources for adequate operation and maintenance (O&M). Additionally, effective treatment was affected by the type of technology used and whether the plant design included plans for O&M with available resources. This study contributes to a better understanding of actual operating conditions of wastewater TPs in small towns, thus providing needed information regarding technology selection, design, implementation and operation.

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The technical quality of root canal treatment (RCT) may impact on the outcome. The quality of education received during undergraduate school may be linked to the quality of treatment provided in general dental practice. In this context, the aim of this systematic review was to answer the following focused questions: (i) What is the frequency of acceptable technical quality of root fillings, assessed radiographically, performed by undergraduate students? (ii) What are the most common errors assessed radiographically and reported in these treatments? For this purpose, articles that evaluated the quality of root fillings performed by undergraduate students were selected. Data were collected based on predetermined criteria. The key features from the included studies were extracted. GRADE-tool assessed the quality of the evidence. MAStARI evaluated the methodological quality, and a meta-analysis on all studies was conducted. At the end of the screening, 24 articles were identified. Overall frequency of acceptable technical quality of root fillings was 48%. From this total, 52% related to anterior teeth, 49% to premolars and 26% to molars. The main procedural errors reported were ledge formation, furcation perforation, apical transportation and apical perforation. The heterogeneity amongst the studies was high (84-99%). Five studies had a high risk of bias, eight had a moderate risk, and 11 had low risk. The overall quality of evidence identified was very low. The conclusion was that technical quality of root fillings performed by undergraduate students is low, which may reveal that endodontic education has limited achievement at undergraduate level. A plan to improve the quality of root fillings, and by extrapolation the overall quality of root canal treatment, should be discussed by the staff responsible for endodontic education and training.

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