Oral health-related quality of life (OHRQoL) refers to impacts of oral health on physical, psychological, functional and social aspects of individuals. Among specific measurement instruments to assess OHRQoL in adolescents, the C-OIDP (Child Oral Impact on Daily Performances) questionnaire has demonstrated validity, reliability and suitable psychometric properties. Our aim was to identify cross-sectional studies using the C-OIDP questionnaire to perform a qualitative synthesis and assessment of their methodology and results. A literature electronic search was carried out on the PubMed-Medline, Scopus, Web of Science (WoS), EMBASE, LILACS and SciELO databases, followed by a study selection process and quality assessment. OHRQoL perceived by adolescents is related to age, sex and sociodemographic factors. Eating is the most frequently affected dimension and toothache is the first cause of impact, showing a generally mild intensity and severity of impact. The impact on oral quality of life is greater in younger adolescents. Several factors such as previous caries experience, the DMFT (Decayed, Missed, Filled, Tooth) index, caries in primary teeth, canker sores, bleeding gums and malocclusion have been associated with a lower level of OHRQoL. More longitudinal studies are needed to clarify divergent results and complete our knowledge of oral impacts on quality of life.

Background: Our aim was to analyze the relationship between OHRQoL (Oral-Health-Related Quality of Life) assessed by the C-OIDP (Child-Oral Impacts on Daily Performances) indexand oral health status in 13–15 years old Spanish population. Methods: A cross-sectional study was designed in a random sample of 337 adolescents. The C-OIDP and an oral health perception questionnaire were applied. ICDAS II (International Caries Detection and Assessment System) classification was used for assessing caries status, CPI (Community Periodontal Index) for periodontal status and discrepancy in the three planes for occlusal evaluation. Statistical analysis included Mann–Whitney, Kruskal–Wallis and Spearman correlation tests. Results: The prevalence of impact was 48.1%. The most frequently affected dimension was eating (21.4%). The overall mean C-OIDP index was 3.28. Higher DMFT (Decayed Missed Filled Tooth) was significantly associated with C-OIDP index (p = 0.03). Participants with CPI > 0 showed an impact index almost twice as high as those with CPI = 0 (p > 0.05). Significant association was found between quality of life and CPI for women (p < 0.01). Only the molar Angle’s class was associated with the impact index (p = 0.04). Conclusions: The OHRQoL in Spanish adolescents is good. The DMFT index had an impact on adolescents’ quality of life, showing a greater impact in men than in women. Periodontal status had a greater impact in women. No association between the extent of the caries lesion and the impact index was found.

La Educación no transforma el mundo. La educación cambia a las personas. Las personas transforman el mundo". Paulo Freire lA diMENsióN iNtERNA dE lA REsPoNsABilidAd soCiAl Rossana GReco 208

<p>El objeto de estudio del presente trabajo es la responsabilidad del contador público en su actuación como auditor externo de estados contables, en el marco de la ley penal tributaria y previsional, teniendo en cuenta la modificación de la ley 24.769 introducida por la ley 26.735 (BO: 28.12.2011) que incorpora el concepto de responsabilidad empresarial, aceptando como sujeto no solo a la persona física, sino que también a la persona jurídica. La metodología utilizada se basó en la revisión doctrinaria, jurisprudencial y de normativa técnica, haciendo especial detención en el análisis de una causa judicial de resonancia e impacto en el ámbito profesional “K.,S. y otro s/recurso de casación” (causa judicial Nº 9950) de la Sala II- de la Cámara Nacional de Casación Penal de fecha 07 de diciembre de 2009. Se concluye que existe el potencial riesgo de que el auditor de estados contables quede involucrado en la figura de partícipe necesario del delito de evasión fiscal, junto a los socios, incluso con una pena mayor que los directivos del “sujeto” demandado o condenado. Se resaltó, también, la importancia que el profesional sea cuidadoso en su actuación y documente su trabajo profesional con papeles de trabajo adecuados, que le permitirán minimizar y justificar su actuación, en el marco de las responsabilidades que le caben, pretendiendo con ello su utilización como medios de prueba en potenciales acciones de responsabilidad. Resultará prudente que todos los profesionales, en el marco de su ejercicio y desempeño profesional actúen de modo y manera idónea, ética y responsable. Para ello deberán conocer la normativa vigente, los alcances de su actuación y la pertinente instrumentación de aquellas herramientas que le resultarán útiles para salvaguardar su patrimonio y garantizar su idoneidad.</p>