ABSTRACT This study investigates the impact that increasing the frequency of interim reporting has on the amount of impairment losses on financial assets for a sample of listed banks. The difference-in-differences method is applied for a paired sample of 36 banks of EU-15, between 2009 and 2018. The results suggest the existence of a negative and significant association between the increase in the frequency of interim reporting and the amount of impairment losses on financial assets recognised in the profit or loss. This study is useful for regulators and supervisors, since its conclusions are relevant for the definition of the frequency of interim reporting, showing the consequences of its increase.

RESUMO O estudo analisa o impacto do aumento da frequência do relato intercalar no valor das perdas por imparidade do período de ativos financeiros, nos bancos cotados. O método utilizado é o difference-in-differences aplicado a uma amostra emparelhada de 36 bancos da EU-15, de 2009 a 2018. Os resultados sugerem que existe uma associação significativa e negativa entre o aumento da frequência do relato e o valor das perdas por imparidade do período de ativos financeiros. O estudo é útil para os reguladores e supervisores, uma vez que apresenta conclusões as quais podem ser relevantes para a definição dos períodos de relato intercalar e esclarecealgumas das consequências provocadas pelo aumento da frequência deste tipo de relatórios.

ABSTRACT. A total of 1,296 broiler chicken were housed, distributed in a completely randomized design with 6 treatments and 6 repetitions. The treatments consisted of a control diet formulated with corn considered adequate and without the addition of adsorbent, a diet formulated with corn naturally contaminated with mycotoxin (CCM) and four diets formulated with CCM and added with different commercial adsorbents. At the end of the first week and at 21 days of age of the birds, it was observed that the control diet resulted in greater (p < 0.05) live weight and weight gain in relation to the inclusion of CCM. The relative weight of the liver was lower for the control group compared to the groups receiving a diet with CCM and CCM + ads D. The relative weight of the proventriculus and cloacal bursa was lower for the control group compared to those who received a diet with CCM + ads B and CCM + ads C. There was no significant effect (p > 0.05) of the diets on the analysis of serum biochemistry and the occurrence of fatty and hydropic degeneration in the liver of broilers. The use of adsorbents can mitigate the harmful effects of mycotoxins, however, these products have specific binding capacity to the type of mycotoxin present in food.

ABSTRACT Sinotaia quadrata is a snail native from Asia recorded for the first time in South America in 2009 in central Argentina. In 2015, this species was also found in a lowland stream with different water qualities. Our aims were to contribute to the knowledge of its population ecology and to compare the individuals from the two locations anatomically. Snails were searched at 6 sites, where physicochemical and hydraulic parameters were measured. Biological samples were also taken at two sites (S3 and S4) to study the population traits of S. cf quadrata (density, size structure, fecundity and sex ratio) and to assess the water quality through macroinvertebrates' biological indices (richness, diversity and IBPamp). Physicochemical and biological parameters allowed us classifying sites as "moderately polluted" (S3) and "heavily polluted" (S4). At S4, the population showed a lower density, larger individuals, higher fecundity and a scarce representation of young snails. The differences observed in the radula and mantle border of snails from the two geographical regions might be attributed to environmental differences. We conclude that this species is tolerant to a wide range of environmental variables which, along with its high fecundity and morphological plasticity, could allow this species to colonize neighbor streams.