Resumen Objetivo: comprobar si el seguimiento telefónico agrega efecto a la aplicación de Intervenciones Breves para el uso de alcohol entre las mujeres embarazadas. Metodología: se trata de un ensayo clínico controlado y aleatorizado, abierto, paralelo, de dos brazos. Los datos fueron recolectados en la atención primaria de salud en São Carlos y el Centro de Referencia para la Salud de la Mujer en Ibaté (São Paulo, Brasil). Se realizó un seguimiento de las mujeres embarazadas que consumieron cualquier cantidad de alcohol durante el embarazo. Posteriormente, fueron distribuidos aleatoriamente en dos grupos. El grupo de control recibió solo una breve intervención; el grupo experimental recibió una intervención breve y fue monitoreado semanalmente por teléfono durante dos semanas después de la intervención. Se utilizó un programa estadístico para realizar estadísticas descriptivas e inferenciales (Test de Wilcoxon). Resultados: Hubo una reducción en el consumo en ambos grupos. Sin embargo, solo en el grupo experimental en el que se implementó la intervención con seguimiento, hubo abstinencia en todo el grupo (AUDIT-C: p-valor=0,011; T-ACE: p-valor=0,010). Conclusiones: Las intervenciones breves asociadas al seguimiento telefónico durante el embarazo demostraron ser efectivas para detener el consumo de alcohol. El seguimiento continuo después de intervenciones breves mejora las tasas de abstinencia de alcohol. Registro Brasileño de Ensayos Clínicos: RBR-4y4k7w.

Abstract Objective: to test whether telephone monitoring adds effect to the application of Brief Interventions for alcohol use among pregnant women. Methodology: this is a controlled and randomized clinical trial, open, parallel, with two arms. Data were collected in primary health care in São Carlos and Reference Center for Women's Health in Ibaté (São Paulo, Brazil). Pregnant women who consumed any amount of alcohol during pregnancy were tracked. Afterwards, they were randomly allocated into two groups. The control group received only a brief intervention; the experimental group received a brief intervention and were monitored weekly by telephone for two weeks after the intervention. A statistical program was used to perform descriptive and inferential statistics (Wilcoxon Test). Results: There was a reduction in consumption in both groups. However, only in the experimental group in which the intervention with monitoring was implemented, there was abstinence in the entire group (AUDIT-C: p-value=0.011; T-ACE: p-value=0.010). Conclusions: Brief interventions associated with telephone monitoring during pregnancy proved to be effective in stopping alcohol consumption. Continuous monitoring after brief interventions improves alcohol abstinence rates. Brazilian Registry of Clinical Trials: RBR-4y4k7w.

Resumo Objetivo: testar se o monitoramento por telefone acrescenta efeito à aplicação de Intervenções Breves para o uso de álcool entre gestantes. Metodologia: trata-se de ensaio clínico controlado e randomizado, aberto, paralelo, com dois braços. Os dados foram coletados na atenção primária à saúde de São Carlos e Centro de Referência de Saúde da Mulher em Ibaté (São Paulo, Brasil). Foram rastreadas gestantes que consumiram qualquer quantidade de álcool na gestação. Após, foram alocadas aleatoriamente em dois grupos. O grupo controle recebeu apenas uma intervenção breve; o grupo experimental recebeu uma intervenção breve e foi monitorado semanalmente por telefone nas duas semanas posteriores à intervenção. Utilizou-se programa estatístico para realização de estatísticas descritivas e inferencial (Teste de Wilcoxon). Resultados: Houve redução do consumo nos dois grupos. Porém, apenas no grupo experimental em que foi implementado intervenção com monitoramento, houve abstinência de todo o grupo (AUDIT-C: p-valor=0,011; T-ACE: p-valor=0,010). Conclusões: Intervenções breves associadas a monitoramento telefônico durante a gestação se mostraram efetivas para a cessação do consumo de álcool. O monitoramento contínuo após intervenções breves melhora as taxas de abstinência de álcool. Registro Brasileiro de Ensaios Clínicos: RBR-4y4k7w.

Resumen: Antecedentes: El uso de alcohol se asocia a mayor desinhibición, pero estos hallazgos podrían no ser representativos de toda la población ya que predominan estudios en contextos especializados y casos severos. Aquí, incorporamos una nueva batería de evaluación de la desinhibición (Cognitive Impulsivity Suite o CIS) en una web de tratamiento online con acceso a una población más amplia (https://www.counsellingonline.org.au/). Método: Participantes de 18 a 64 años (N = 137; 109 mujeres) completaron vía web el “Alcohol-Use Disorders Identification Test” y la CIS, que evalúa tres componentes de la desinhibición (Control Atencional, Acumulación de Información y Monitorización / Cambio). Clasificamos en grupos de alto-riesgo versus bajo-riesgo aplicando un análisis de clases latentes sobre las puntuaciones del AUDIT. Usamos análisis de regresión para asociar las dos clases resultantes con las medidas de la CIS. Resultados: Alto-riesgo en el consumo de alcohol se asoció con peor rendimiento en Control Atencional y Monitorización / Cambio. La pertenencia al grupo de alto-riesgo se asoció con menor eficiencia en la acumulación de información en participantes de mayor edad. Conclusiones: Revelamos nuevas asociaciones entre el consumo de alcohol de riesgo y el rendimiento cognitivo en distintos componentes de la desinhibición en participantes que buscaban asistencia en una web de tratamiento online.

Abstract: Background: Cognitive disinhibition underpins alcohol and drug use problems. Although higher-risk substance use is consistently associated with poorer disinhibition, current findings may be limited by narrow recruitment methods, which over-represent individuals engaged in traditional treatment services with more severe presentations. We embedded a novel gamified disinhibition task (the Cognitive Impulsivity Suite; CIS) in a national online addiction support service (https://www.counsellingonline.org.au/). Method: Participants aged 18 to 64 (N = 137; 109 women) completed the Alcohol-Use Disorders Identification Test (AUDIT) and Drug Use Disorders Identification Test (DUDIT) along with the CIS, which measures three aspects of disinhibition (Attentional Control, Information-Sampling, and Feedback Monitoring/Shifting). The majority of the sample comprised people with alcohol use, and AUDIT scores were differentiated into ‘higher-risk' or ‘lower-risk' groups using latent-class analysis. These classes were then regressed against CIS performance measures. Results: Compared to lower-risk, higher-risk alcohol use was associated with poorer attentional control and feedback monitoring/shifting. While higher-risk alcohol use was associated with slower information accumulation, this was only observed for older adults, who appeared to compensate with a more conservative response criterion. Conclusions: Our results reveal novel relationships between higher-risk alcohol use and specific aspects of disinhibition in participants who sought online addiction help services.

Resumo: Estudos anteriores sugerem que o impairment do goodwill esteja associado a um aumento no custo de capital próprio. No entanto, pouca atenção tem sido dada à influência dos ambientes institucionais nessa associação. No presente estudo, essa associação foi investigada em diferentes ambientes institucionais. Usando a Capital IQ, foram coletados dados de demonstrações contábeis divulgadas entre 2010 e 2019 de 18.905 empresas sediadas em 42 países. Esses países foram classificados em dois grupos: alto nível de enforcement e auditoria e baixo nível de enforcement e auditoria. Foi desenvolvido um modelo de associação entre o custo de capital próprio e o impairment do goodwill testado com os dados organizados em painel. Os coeficientes da regressão foram estimados individualmente para cada um dos grupos e comparados pelo teste de Wald. Os resultados permitem concluir que o aumento no custo de capital próprio associado ao impairment do goodwill é observado com maior intensidade em países de baixo nível de enforcement e auditoria. Isso revela que a aplicação da IAS 36 em diferentes ambientes pode ter consequências econômicas diferentes, o que deve ser levado em consideração quando se discute a qualidade das normas. Resumo entanto estudo IQ 201 18905 18 905 18.90 4 painel Wald 3 normas 20 1890 1 90 18.9 2 189 9 18.

Abstract: Previous studies suggested that goodwill impairment is associated with an increase in the cost of equity, however little attention has been paid to the influence of institutional environments on this association. In this study, we investigated this association in different institutional settings. Using Capital IQ, we collected data from financial statements released between 2010 and 2019 from 18,905 companies based in 42 countries. These countries were classified into two groups: those with a high level of enforcement and audit and those with a low level of enforcement and audit. An association model was developed between the cost of equity and goodwill impairment, tested using the panel data. Regression coefficients were estimated individually for each group and compared using the Wald test. Based on the results, we concluded that the increase in the cost of equity associated with goodwill impairment is observed more intensely in countries with low levels of enforcement and auditing. This reveals that the application of IAS 36 in different environments can entail different economic consequences, which need to be taken into account when discussing the quality of standards. Abstract study settings IQ 201 18905 18 905 18,90 4 groups test results auditing 3 consequences standards 20 1890 1 90 18,9 2 189 9 18,

RESUMEN Objetivo: Analizar la relación y efecto del uso de alcohol sobre la Violencia Filio-Parental (VFP). Método: Estudio observacional transversal con enfoque cuantitativo, realizado mediante recolección de datos en línea utilizando la Escala Táctica de Conflicto (CTS2) y la Prueba de Identificación de Desordenes por Uso de Alcohol (AUDIT) en 318 adolescentes de preparatoria del sur de México. Resultados: Se encontraron relaciones moderadas y significativas entre el uso de alcohol y la violencia verbal (rs = .408, p = .001) y económica ejercida hacia la madre (rs = .445, p = .001). Situación similar se presentó en la violencia física (rs = .473, p = .001), verbal (rs = .236, p = .001) y económica (rs = .477, p = .001) dirigida al padre. Conclusión: La relación entre las variables fue respaldada por modelos de Regresión Lineal Múltiple, siendo el consumo de alcohol en los adolescentes predictor de la violencia ejercida a las madres como a los padres. Objetivo FilioParental Filio Parental VFP. VFP . (VFP) Método cuantitativo CTS2 CTS (CTS2 AUDIT (AUDIT 31 México Resultados rs 408 .408 .001 001 445 .445 .001. 473 .473 .001, , 236 .236 477 .477 padre Conclusión Múltiple padres (VFP (CTS 3 40 .40 .00 00 44 .44 47 .47 23 .23 4 .4 .0 0 2 .2

RESUMO Objetivo: Analisar a relação e o efeito do uso de álcool na Violência Filioparental (VFP). Método: Estudo observacional transversal com abordagem quantitativa, realizado por meio de coleta de dados online usando a Escala Tática de Conflito (CTS2) e o Teste de Identificação de Transtornos por Uso de Álcool (AUDIT) em 318 adolescentes do ensino médio do sul do México. Resultados: Foram encontradas relações moderadas e significativas entre uso de álcool e violência verbal (rs = 0,408, p = 0,001) e econômica cometida em relação à mãe (rs = 0,445, p = 0,001). Uma situação semelhante é apresentada na violência física (rs = 0,473, p = 0,001), verbal (rs = 0,236, p = 0,001) e econômica (rs = 0,477, p = 0,001) direcionada ao pai. Conclusão: A relação entre as variáveis foi apoiada por modelos de Regressão Linear Múltipla, sendo o consumo de álcool em adolescentes um preditor de violência contra mães e pais. Objetivo VFP. VFP . (VFP) Método quantitativa CTS2 CTS (CTS2 AUDIT (AUDIT 31 México Resultados rs 0408 0 408 0,408 0,001 0001 001 0445 445 0,445 0,001. 0473 473 0,473 0,001, , 0236 236 0,236 0477 477 0,477 pai Conclusão Múltipla pais (VFP (CTS 3 040 40 0,40 0,00 000 00 044 44 0,44 047 47 0,47 023 23 0,23 04 4 0,4 0,0 02 2 0,2 0,

ABSTRACT Objective: To analyze the relationship and effect of alcohol use on Child-to-Parent Violence (CPV). Method: Cross-sectional, observational study with a quantitative approach, carried out through online data collection using the Conflict Tactics Scale (CTS2) and the Alcohol Use Disorders Identification Test (AUDIT) in 318 high school adolescents from southern Mexico. Results: Moderate and significant relationships were found between alcohol use and verbal (rs = 0.408, p = 0.001) and economic violence against the mother (rs = 0.445, p = 0.001). A similar situation is presented in physical (rs = 0.473, p = 0.001), verbal (rs = 0.236, p = 0.001) and economic (rs = 0.477, p = 0.001) violence directed to the father. Conclusion: The relation among the variables was supported by Multiple Linear Regression models, with alcohol consumption in adolescents being a predictor of violence against mothers and fathers. Objective ChildtoParent Child Parent CPV. CPV . (CPV) Method Crosssectional, Crosssectional Cross sectional, sectional Cross-sectional approach CTS2 CTS (CTS2 AUDIT (AUDIT 31 Mexico Results rs 0408 0 408 0.408 0.001 0001 001 0445 445 0.445 0.001. 0473 473 0.473 0.001, , 0236 236 0.236 0477 477 0.477 father Conclusion models fathers (CPV (CTS 3 040 40 0.40 0.00 000 00 044 44 0.44 047 47 0.47 023 23 0.23 04 4 0.4 0.0 02 2 0.2 0.

ABSTRACT Background: This study aimed to assess the frequency and intensity of anxious and depressive symptoms in patients diagnosed with metabolic dysfunction-associated steatotic liver disease (MASLD). Methods: This is a descriptive and cross-sectional study, resulting from 106 patients from the Hepatology outpatient clinic at the Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo (HC-FMUSP), São Paulo, Brazil without a history of alcohol abuse, verified by the alcohol use disorders identification test (AUDIT). These were assessed using the sociodemographic data sheet, Hospital Anxiety and Depression Scale (HADS), Hamilton Anxiety Rating Scale (HAM-A), and Hamilton Depression Scale (HAM-D). Results: A total of 69.8% were women and 30.2% were men, with a mean age of 61 years. The majority (71.7%) discovered MASLD through routine exams, presenting as comorbidities: Type 2 diabetes mellitus (59.4%), Dyslipidemia (49.1%), Arterial hypertension (68.9%), Obesity (61.3%) and Metabolic syndrome [MetS (63.2%)]. The HADS scale indicates 34% probability of anxiety and 33% depressive symptoms. The Hamilton’s scales of intensity indicates 63.9% severe anxiety and 54.3% severe depression. There is also a relationship between anxiety, depression and the female gender, as well as between depression and MetS. Conclusion: The findings point to the presence of anxiety and depression in more than one third of MASLD patients, most with severe symptoms. The group is concentrated in the elderly, with many comorbidities, including MetS. There was a positive correlation between anxiety, depression and being female; also, being significant between MetS and depression. Background dysfunctionassociated dysfunction associated MASLD. . (MASLD) Methods crosssectional cross sectional 10 HCFMUSP, HCFMUSP HC FMUSP , (HC-FMUSP) abuse AUDIT. AUDIT (AUDIT) sheet HADS, (HADS) HAMA, HAMA HAM (HAM-A) HAMD. HAMD D (HAM-D) Results 698 69 8 69.8 302 30 30.2 men 6 years 71.7% 717 71 7 (71.7% exams comorbidities 59.4%, 594 59.4% 59 4 (59.4%) 49.1%, 491 49.1% 49 1 (49.1%) 68.9%, 689 68.9% 68 9 (68.9%) 61.3% 613 3 (61.3% 63.2%. 632 63.2% 63 (63.2%)] 34 33 Hamiltons s 639 63.9 543 54 54.3 gender Conclusion elderly (MASLD (HC-FMUSP (AUDIT (HADS (HAM-A (HAM-D 69. 30. 71.7 (71.7 59.4 5 (59.4% 49.1 (49.1% 68.9 (68.9% 61.3 (61.3 63.2 (63.2%) 63. 54. 71. (71. 59. (59.4 49. (49.1 68. (68.9 61. (61. (63.2% (71 (59. (49. (68. (61 (63.2 (7 (59 (49 (68 (6 (63. ( (5 (4 (63

RESUMO Contexto: Este estudo teve como objetivo avaliar a frequência e a intensidade dos sintomas ansiosos e depressivos em pacientes com diagnóstico de doença hepática esteatótica associada à disfunção metabólica [do inglês: Metabolic dysfunction-associated steatotic liver disease (MASLD)]. Métodos: Trata-se de um estudo descritivo e transversal, resultante do acompanhamento de 106 pacientes do Ambulatório de Doença Hepática Esteatótica Associada à Disfunção Metabólica (A2MG700) da Disciplina de Gastroenterologia Clínica do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo (HC-FMUSP), São Paulo, Brasil, sem história de abuso de álcool, verificada pelo Alcohol Use Disorders Identification Test (AUDIT). Foram avaliados os dados sociodemográficos, Escala hospitalar de ansiedade e depressão [do inglês: Hospital Anxiety and Depression Scale (HADS)], Escala de avaliação de ansiedade de Hamilton [do inglês: Hamilton Anxiety Rating Scale (HAM-A)] e Escala de depressão de Hamilton [do inglês: Hamilton Depression Scale (HAM-D)]. Resultados: Um total 69,8% dos indivíduos eram do sexo feminino com idade média de 61 anos. A maioria dos indivíduos avaliados (71,7%) descobriu a doença por meio de exames de rotina e apresentavam diabetes mellitus tipo 2 (59,4%), dislipidemia (49,1%), hipertensão arterial (68,9%), obesidade (61,3%) e síndrome metabólica [SM (63,2%)]. A análise da escala HADS demonstrou probabilidade de ansiedade em 34% dos participantes e 33% de sintomas depressivos. A escala de intensidade de Hamilton demonstrou que 63,9% dos indivíduos apresentavam ansiedade severa e 54,3% depressão severa. Observamos também relação entre ansiedade, depressão e o sexo feminino, assim como, entre depressão e SM. Conclusão: Nossos achados demonstram a presença de ansiedade e depressão em mais de 1/3 dos indivíduos com MASLD avaliados e a maioria apresenta sintomas graves. O grupo era composto por pacientes idosos e com comorbidades, incluindo SM. Observamos correlação positiva entre ansiedade, depressão e sexo feminino, sendo significativa entre SM e depressão. Contexto inglês dysfunctionassociated dysfunction associated MASLD. . (MASLD)] Métodos Tratase Trata se transversal 10 A2MG700 AMG MG (A2MG700 HCFMUSP, HCFMUSP HC FMUSP , (HC-FMUSP) Brasil álcool AUDIT. AUDIT (AUDIT) sociodemográficos HADS, (HADS)] HAMA HAM (HAM-A) HAMD. HAMD D (HAM-D)] Resultados 698 69 8 69,8 6 anos 71,7% 717 71 7 (71,7% 59,4%, 594 59,4% 59 4 (59,4%) 49,1%, 491 49,1% 49 1 (49,1%) 68,9%, 689 68,9% 68 9 (68,9%) 61,3% 613 3 (61,3% 63,2%. 632 63,2% 63 (63,2%)] 34 33 639 63,9 543 54 54,3 Conclusão 13 1/ graves comorbidades (MASLD) A2MG70 (A2MG70 (HC-FMUSP (AUDIT (HADS) (HAM-A (HAM-D) 69, 71,7 (71,7 59,4 5 (59,4% 49,1 (49,1% 68,9 (68,9% 61,3 (61,3 63,2 (63,2%) 63, 54, (MASLD A2MG7 (A2MG7 (HADS (HAM-D 71, (71, 59, (59,4 49, (49,1 68, (68,9 61, (61, (63,2% A2MG (A2MG (71 (59, (49, (68, (61 (63,2 (7 (59 (49 (68 (6 (63, ( (5 (4 (63

ABSTRACT BACKGROUND: Studies have indicated a substantial increase in alcohol consumption among university students. Specifically, abusive consumption among health students can adversely affect their academic training and future professional practice. OBJECTIVE: This study aimed to analyze alcohol consumption habits among healthcare students and investigate the associations between alcohol consumption patterns and sociodemographic and academic variables. DESIGN AND SETTING: We performed this cross-sectional study at a private university located in the city of Salvador, Bahia. METHODS: We conducted this study with 770 students using a printed, self-administered, anonymous questionnaire containing sociodemographic and academic performance data, as well as the Alcohol Use Disorders Identification Test (AUDIT) and Rutgers Alcohol Problems Inventory (RAPI). RESULTS: We observed that the prevalence of alcohol consumption (65.1%) and binge drinking (57.5%) among Brazilian healthcare students was high, with more frequent consumption among men (73.1%), in medicine (83.0%) and veterinary medicine (79.1%) programs and in semesters beyond the fourth (71.7%). We found associations between drinking habits and sex (P = 0.016), religion (P < 0.000), course (P < 0.000) and semester (P = 0.047). Binge drinking was associated with attending academic activities without getting any sleep (P < 0.000), missing classes due to hangovers (P < 0.000), encountering issues with the institution’s administration (P = 0.028), and failing to complete activities due to alcohol consumption (P < 0.000). CONCLUSION: The prevalence of alcohol consumption and binge drinking among Brazilian healthcare students was high and associated with sex, religion, course, academic semester, risky behaviors, and negative academic impacts. BACKGROUND Specifically practice OBJECTIVE variables SETTING crosssectional cross sectional Salvador Bahia METHODS 77 printed selfadministered, selfadministered self administered, administered self-administered data AUDIT (AUDIT RAPI. RAPI . (RAPI) RESULTS 65.1% 651 65 1 (65.1% 57.5% 575 57 5 (57.5% 73.1%, 731 73.1% , 73 (73.1%) 83.0% 830 83 0 (83.0% 79.1% 791 79 (79.1% 71.7%. 717 71.7% 71 7 (71.7%) P 0.016, 0016 0.016 016 0.016) 0.000, 0000 0.000 000 0.047. 0047 0.047 047 0.047) institutions institution s 0.028, 0028 0.028 028 0.028) 0.000. CONCLUSION behaviors impacts (RAPI 65.1 6 (65.1 57.5 (57.5 73.1 (73.1% 83.0 8 (83.0 79.1 (79.1 71.7 (71.7% 001 0.01 01 0.00 00 004 0.04 04 002 0.02 02 65. (65. 57. (57. 73. (73.1 83. (83. 79. (79. 71. (71.7 0.0 (65 (57 (73. (83 (79 (71. 0. (6 (5 (73 (8 (7 (71 (

BACKGROUND: Critical laboratory results are test results suggesting a patient is in immediate danger unless treatment is administered promptly. There is a paucity of studies in sub-Saharan Africa on clinicians' utility of these results and affected patients' outcomes. In our resource-limited setting in South Africa, we rely on telephonic communication to convey critical results OBJECTIVE: The aim of this study was to determine the average time for clinicians to acknowledge these results on the laboratory information system and to determine the outcome of affected patients METHODS: A retrospective descriptive audit at Tygerberg Academic Hospital was conducted between 01 October 2021 and 31 March 2022. Critical results and the time of acknowledgement by clinicians on the laboratory information system were obtained from inpatients and outpatients. One hundred and twenty inpatient critical results were randomly selected for a folder review to determine patient outcome RESULTS: Overall, 2514 critical results were reported, and 63 results were excluded. The remaining 2451 results were obtained from 1346 patients. The majority (94.5%) of results were obtained from inpatients, where 1681 (68.6%) were acknowledged within 24 h. The folder audit of 120 patients determined that 40 (33.3%) patients demised. In 82 (68.3%) patients, communication of a critical result did not alter clinical management CONCLUSION: Critical laboratory results are crucial to patient care. This study found that approximately one-third of critical laboratory results were not used within 24 h. Engaging clinicians in current practice and implementing a means of improved communication of critical results is required WHAT THIS STUDY ADDS: The study adds to the evidence of challenges experienced with communicating critical results to clinicians which could impact patient care. This is especially true in resource-limited settings; clinicians need to be made aware of the importance of these results, and communication modes need to be improved.

BACKGROUND: People living with human immunodeficiency virus (HIV) and comorbid diabetes mellitus (DM) face significant challenges owing to the complex interplay between these chronic conditions and the need for comprehensive and integrated care. Service availability and readiness for primary care are essential for the health of individuals and populations AIM: This study aimed to explore barriers and facilitators to the provision of care to the patients with HIV and T2DM comorbidity SETTING: The study was conducted at Primary health centres in Harare, Zimbabwe METHODS: A mixed-methods design was applied RESULTS: An audit of primary care facilities identified that there was adequate infrastructure and equipment for HIV and T2DM diagnosis and treatment. However, there are gaps in the availability of essential medicines and supplies, such as test strips for blood glucose monitoring. The assessment also showed that the centres had a chronic shortage of healthcare providers, including doctors, nurses and counsellors, and there was a need for additional training and support for healthcare providers in the management of HIV and T2DM CONCLUSION: The study concludes that the delivery of health services to patients with HIV and T2DM at primary care centres in Harare, Zimbabwe, faces significant challenges. Suggestions included improved resource allocation and multisectoral collaboration to improve the delivery of healthcare services CONTRIBUTION: The research contributes insight into disparities between urban and rural primary care facilities in providing services, emphasizing the need for targeted interventions to bridge gaps and enhance care quality

Objetivo: investigar o efeito de uma intervenção remota nos sintomas de ansiedade e no uso de álcool em usuários do serviço de Atenção Primária à Saúde. Método: estudo quase experimental, realizado com 1270 participantes que responderam o Alcohol Use Disorders Identification Test e a State-Trait Anxiety Inventory 6. Desses, 1033 entrevistados pontuaram para sintomas de ansiedade moderada/severa (STAI-6>3) e uso de risco de álcool moderado/severo (AUDIT-C>3), e receberam as intervenções via chamada telefônica com follow-up de sete e 180 dias. Para análise dos dados utilizou-se um modelo de regressão de efeitos mistos. Resultados: o efeito da intervenção realizada foi positivo na redução dos sintomas de ansiedade entre T0 e T1 (µ=1,6 p<0.001) e na redução do padrão de uso de álcool entre t1 e t3 (µ=1,57 p<0.001). Conclusão: os resultados do follow-up sugerem efeito positivo da intervenção na redução da ansiedade e no padrão de uso de álcool, o qual tende a se manter ao longo do tempo. Há evidências de que a intervenção proposta pode ser uma alternativa para o cuidado preventivo em saúde mental, em situações nas quais a acessibilidade do usuário ou do profissional encontram-se comprometidas. Objetivo Saúde Método experimental 127 StateTrait State Trait 6 Desses 103 moderadasevera moderada severa STAI6>3 STAI63 STAI 6>3 3 (STAI-6>3 moderadosevero moderado severo AUDITC>3, AUDITC3 AUDITC AUDIT C>3 , C (AUDIT-C>3) followup follow up 18 dias utilizouse utilizou mistos Resultados T µ=1,6 µ16 µ 1 (µ=1, p<0.001 p0001 p 0 001 t µ=1,57 µ157 57 (µ=1,5 p<0.001. . Conclusão tempo mental encontramse encontram comprometidas 12 10 STAI6 STAI6> 63 6> (STAI-6> AUDITC>3 C3 C> (AUDIT-C>3 µ=1, µ1 (µ=1 p<0.00 p000 00 µ=1,5 µ15 5 (STAI-6 AUDITC> (AUDIT-C> µ=1 (µ= p<0.0 p00 (STAI- (AUDIT-C µ= (µ p<0. p0 (STAI p<0 p<

Objective: to investigate the effect of a remote intervention on anxiety symptoms and alcohol use in users of the Primary Health Care service. Method: a quasi-experimental study conducted with 1,270 participants who answered the Alcohol Use Disorders Identification Test and the State-Trait Anxiety Inventory-6. Of these, 1,033 interviewees scored for moderate/severe anxiety symptoms (STAI-6 > 3) and moderate/severe risk alcohol use (AUDIT-C > 3), and received the interventions via telephone calls with follow-up periods lasting seven and 180 days. For data analysis, a mixed-effects regression model was used. Results: the effect of the intervention performed was positive in reducing anxiety symptoms between T0 and T1 (µ=1.6, p<0.001) and in reducing the alcohol use pattern between T1 and T3 (µ=1.57, p<0.001) Conclusion: the follow-up results suggest a positive effect of the intervention in reducing anxiety and the alcohol use pattern, which tends to be maintained over time. There is diverse evidence that the intervention proposed can be an alternative for preventive care in mental health, in situations where accessibility of the user or the professional is compromised. Objective service Method quasiexperimental quasi experimental 1270 1 270 1,27 StateTrait State Trait Inventory6. Inventory6 Inventory 6. 6 Inventory-6 these 1033 033 1,03 moderatesevere moderate severe STAI6 STAI (STAI- 3 AUDITC AUDIT C 3, , followup follow up 18 days analysis mixedeffects mixed effects used Results T µ=1.6, µ16 µ (µ=1.6 p<0.001 p0001 p 0 001 µ=1.57, µ157 57 (µ=1.57 Conclusion time health compromised 127 27 1,2 Inventory- 103 03 1,0 (STAI µ=1.6 µ1 (µ=1. p<0.00 p000 00 µ=1.57 µ15 5 (µ=1.5 12 2 1, 10 µ=1. (µ=1 p<0.0 p00 µ=1.5 µ=1 (µ= p<0. p0 µ= (µ p<0 p<

Objetivo: investigar el efecto de una intervención a distancia sobre los síntomas de ansiedad y el consumo de alcohol en usuarios del servicio de Atención Primaria de Salud. Método: estudio cuasiexperimental, realizado con 1270 participantes que respondieron al Alcohol Use Disorders Identification Test y al State-Trait Anxiety Inventory 6. De estos, 1033 encuestados obtuvieron puntajes de síntomas de ansiedad moderada/grave (STAI-6 > 3) y consumo de alcohol de riesgo moderado/grave (AUDIT-C>3), y recibieron las intervenciones mediante llamada telefónica con un seguimiento de siete y 180 días. Para analizar los datos se utilizó un modelo de regresión de efectos mixtos. Resultados: el efecto de la intervención realizada fue positivo para reducir los síntomas de ansiedad entre T0 y T1 (µ=1,6 p<0,001) y para reducir el patrón de consumo de alcohol entre t1 y t3 (µ=1,57 p< 0,001). Conclusión: los resultados del seguimiento sugieren que la intervención tuvo un efecto positivo en la reducción de la ansiedad y el patrón de consumo de alcohol que tiende a mantenerse en el tiempo. Existe evidencia de que la intervención propuesta puede ser una alternativa para la atención preventiva en salud mental, en situaciones donde se comprometa la accesibilidad del usuario o del profesional. Objetivo Salud Método cuasiexperimental 127 StateTrait State Trait 6 estos 103 moderadagrave moderada grave STAI6 STAI (STAI- 3 moderadograve moderado AUDITC>3, AUDITC3 AUDITC AUDIT C>3 , C (AUDIT-C>3) 18 días mixtos Resultados T µ=1,6 µ16 µ 1 (µ=1, p<0,001 p0001 p 0 001 t µ=1,57 µ157 57 (µ=1,5 0,001. 0001 0,001 . 0,001) Conclusión tiempo mental profesional 12 10 (STAI AUDITC>3 C3 C> (AUDIT-C>3 µ=1, µ1 (µ=1 p<0,00 p000 00 µ=1,5 µ15 5 000 0,00 AUDITC> (AUDIT-C> µ=1 (µ= p<0,0 p00 0,0 (AUDIT-C µ= (µ p<0, p0 0, p<0

Resumen Introducción: La fatiga, sensación integrada por síntomas físicos, mentales y neurosensoriales de agotamiento, cansancio y falta de energía, puede ser un condicionante que incremente la vulnerabilidad en la población laboralmente activa para adquirir conductas nocivas como el consumo de alcohol, especialmente en conductores de carga pesada. Objetivo: Identificar la relación de la fatiga y el consumo de alcohol en conductores de carga pesada de Nuevo Laredo, frontera norte de México. Metodología: Estudio transversal, con diseño descriptivo-correlacional, en una muestra de 224 conductores seleccionados mediante muestreo no probabilístico. Se incluyeron participantes laboralmente activos y que condujeran camiones de quinta rueda, y se excluyeron a quienes no cumplieran con el llenado completo de los cuestionarios. Se aplicó una Cédula de Datos Sociodemográficos, la Prueba de Síntomas Subjetivos de Fatiga y la Prueba AUDIT. Se garantizó la confidencialidad y anonimato de los participantes. Los datos fueron procesados a través del paquete estadístico SPSS versión 24.0, mediante análisis inferencial no paramétrico. Resultados: Prevalecieron los conductores con fatiga baja 87.1 %, y quienes tenían un consumo riesgoso 58.0 %, y un consumo dependiente 23.2 %. Se identificó una relación positiva estadísticamente significativa entre fatiga y consumo de alcohol de los conductores con r s = .230, p = .001. Conclusiones: Los hallazgos indican que a mayor fatiga mayor consumo de alcohol en los conductores de carga pesada, lo cual pone en evidencia la necesidad del diseño e implementación de intervenciones eficaces y oportunas de enfermería que contribuyan a disminuir conductas de riesgo para la salud.

Abstract Introduction: Fatigue, a feeling integrated by physical, mental and neurosensorial symptoms of exhaustion, tiredness and lack of energy, can be a conditioning factor that increases the vulnerability of the working population to acquire harmful behaviors such as alcohol consumption, especially in heavy truck drivers. Objective: To identify the relationship between fatigue and alcohol consumption in heavy truck drivers in Nuevo Laredo, northern border of Mexico. Methodology: Cross-sectional study, with descriptive-correlational design, in a sample of 224 drivers selected by non-probabilistic sampling. Participants who were active at work and who drove fifth-wheel trucks were included, and those who did not complete the questionnaires were excluded. A Sociodemographic Data Questionnaire, the Subjective Symptoms of Fatigue Test and the AUDIT Test were applied. The confidentiality and anonymity of the participants was guaranteed. The data were processed using the SPSS statistical package version 24.0, by means of nonparametric inferential analysis. Results: Drivers with low fatigue 87.1% prevailed, and those with risky consumption, that is, 58.0%, which were followed by dependent consumption, that is, 23.2%. A statistically significant positive relationship was identified between driver fatigue and alcohol consumption with rs = .230, p = .001. Conclusions: The findings indicate that the greater the fatigue, the greater the alcohol consumption in heavy truck drivers, which highlights the need for the design and implementation of effective and timely nursing interventions that contribute to reduce health risk behaviors

Abstrato Introdução: A fadiga, uma sensação integrada por sintomas físicos, mentais e neurosensoriais de exaustão, cansaço e falta de energia, pode ser um factor condicionante que aumenta a vulnerabilidade da população activa à aquisição de comportamentos nocivos, tais como o consumo de álcool, especialmente em condutores de veículos pesados. Objetivo: Identificar a relação entre o cansaço e o consumo de álcool em condutores pesados em Nuevo Laredo, na fronteira norte do México. Metodologia: Estudo transversal, com um desenho descritivo-correlacional, numa amostra de 224 condutores seleccionados por amostragem não probabilística. Foram incluídos os participantes que estavam activos no trabalho e que conduziam camiões de quinta-roda, e foram excluídos os que não preenchiam os questionários. Foi administrado um Questionário de Dados Sociodemográficos, o Teste dos Sintomas Subjectivos de Fadiga e o Teste de AUDIT. A confidencialidade e o anonimato dos participantes foram garantida. Os dados foram processados utilizando o pacote estatístico SPSS versão 24.0, por meio de análise inferencial não paramétrica. Resultados: Prevaleceram os condutores com baixa fadiga 87,1%, e os com consumo de risco, ou seja, 58,0%, a que se seguiu o consumo dependente, ou seja, 23,2%. Uma relação positiva estatisticamente significativa entre a fadiga do condutor e o consumo de álcool foi identificada com rs = .230, p = .001. Conclusões: Os resultados indicam que quanto maior é a fadiga, maior é o consumo de álcool nos motoristas de pesados, o que realça a necessidade de conceber e implementar intervenções de enfermagem eficazes e atempadas que contribuam para reduzir os comportamentos de risco para a saúde.

Abstract: Generally, alcohol intake initiates during adolescence. Alcohol drinking during this developmental stage is considered as a health-risk. Alcohol drinking motives and difficulties in emotion regulation have been related to alcohol use related problems. Aim: to assess dificulties in emotion regulation, coping and enhancement motives as predictive factors upon alcohol use related problems. Aditionally, we aimed to describe alcohol drinking problems in this sample. Methods: 332 adolescents aged 16-19 from Córdoba city and surroundings, Argentina. We used the Difficulties in Emotion Regulation Scale (DERS), Alcohol Use Disorders Identification Test (AUDIT) and the Drinking Motives Questionnaire, short form (DMQ-R SF) questionnaires. Analysis: descriptive, bivariate correlations and multiple regression analysis were run. Results: as shown by the ANOVA, adolescents with hazardous drinking and those with probable dependence disorder had higher difficulties in emotion regulation. Total AUDIT score positively correlated DERS total scores and motives to cope and enhancement. Difficulties with impulse control (DERS) and coping and enhancement drinking motives (DMQ-R SF) account for the 25% of variance on total AUDIT score. Conclusions: these variables are of potential importance to the design and development of preventive and treatment interventions for alcohol related use disorders.

Resumen: El inicio en el consumo de alcohol se produce generalmente en la adolescencia. El consumo de alcohol en esta etapa es considerado de riesgo, ya que puede traer diversos problemas para la salud. Los motivos del consumo de alcohol y las dificultades para regular las emociones han sido asociadas con el desarrollo de problemas debido al uso de alcohol. Objetivo: evaluar las dificultades en la regulación emocional, los motivos de afrontamiento y mejora como predictores de los problemas relacionados con el uso de alcohol. Adicionalmente, el estudio tuvo como objetivo describir los problemas relacionados con el uso de alcohol en esta muestra. Método: la muestra estuvo conformada por 332 estudiantes de 16-19 años de la ciudad Córdoba y aledaños, en Argentina. Cuestionarios: Escala de Dificultades en la Regulación Emocional (DERS); Cuestionario de Identificación de Problemas Relacionados con el Uso de Alcohol (AUDIT) y Cuestionario de Motivos de Consumo de Alcohol, versión corta (DMQ-R SF). Análisis: se realizaron análisis descriptivos, correlaciones bivariadas y análisis de regresión múltiple. Resultados: los puntajes totales del AUDIT correlacionaron de forma positiva con DERS total y motivos de afrontamiento y mejora. Las dificultades en el control de impulsos (DERS) y los motivos de afrontamiento y mejora (DMQ-R SF) explicaron el 25% de la varianza en el puntaje total del AUDIT. Conclusiones: estas variables tienen potencial importancia a la hora de diseñar intervenciones de prevención y tratamiento del consumo de riesgo y trastornos por consumo de alcohol.

Resumo Introdução: Incluir doentes com doença hepática asso-ciada ao álcool (DHA) em lista ativa de transplante hep-ático (TH) é desafiante, especialmente pelo risco de recidiva de consumo de álcool pós-TH. O objetivo foi avaliar o consumo de álcool pós-TH num centro de transplantação português. Métodos: Realizamos um estudo transver-sal incluindo doentes submetidos a TH em 2019 no Hospital Curry Cabral, Lisboa, Portugal. Foi realizado um questionário previamente testado e uma tradução validada para o português do Alcohol Use Disorder Identification Test (AUDIT), através de uma chamada telefónica. O consumo de álcool foi definido pelo autorrelato do doente ou por um AUDIT positivo. Resultados: Durante 2019, 122 doentes foram submetidos a TH e 99 responderam ao questionário (junho de 2021). A idade média (SD) foi de 57 (10) anos, 70 doentes (70,7%) eram do sexo masculino e 49 (49,5%) foram submetidos a TH relacionado com DHA. Com uma mediana (IQR) de follow-up de 24 (20-26) meses após o TH-índex, 22 (22,2%) doentes admitiram algum consumo de álcool: 14 beberam mensalmente ou menos e oito beberam 2-4 vezes/mês. Nos dias em que bebiam, 18 consumiam normalmente 1-2 bebidas e os restantes não mais do que 3-4 bebidas. Um doente reportou o consumo de ≥6 bebidas em uma ocasião. Todos os doentes transplantados com consumo alcoólico pós-TH foram considerados de baixo risco (pontuação <8) de acordo com o AUDIT (mediana [IQR] de 1 [1-2]). Nenhum doente reportou problemas relacionados com o álcool, tanto autoinfligido como a terceiros. Os indivíduos transplantados com consumo alcoólico eram mais jovens (53 vs. 59 anos, p = 0,020), o motivo de TH era mais frequentemente não relacionado com DHA (72,7 vs. 44,2%, p = 0,018) e apresentavam mais tabagismo ativo (31,8 vs. 10,4%, p = 0,037) quando comparado com os abstinentes. Conclusão: Na nossa coorte, cerca de um quarto dos doentes transplantados hepáticos consumiram álcool no período pós-transplante precoce, todos com um padrão de baixo risco, de acordo com o AUDIT.

Abstract Background: Listing patients with alcohol-associated liver disease (ALD) for liver transplant (LT) remains challenging especially due to the risk of alcohol resumption post-LT. We aimed to evaluate post-LT alcohol consumption at a Portuguese transplant center. Methods: We conducted a cross-sectional study including LT recipients from 2019 at Curry Cabral Hospital, Lisbon, Portugal. A pretested survey and a validated Portuguese translation of the Alcohol Use Disorder Identification Test (AUDIT) were applied via a telephone call. Alcohol consumption was defined by patients’ self-reports or a positive AUDIT. Results: In 2019, 122 patients underwent LT, and 99 patients answered the survey (June 2021). The mean (SD) age was 57 (10) years, 70 patients (70.7%) were males, and 49 (49.5%) underwent ALD-related LT. During a median (IQR) follow-up of 24 (20-26) months post-index LT, 22 (22.2%) recipients consumed any amount of alcohol: 14 had a drink monthly or less and 8 drank 2-4 times/ month. On drinking days, 18 patients usually consumed 1-2 drinks and the remainder no more than 3-4 drinks. One patient reported having drunk ≥6 drinks on one occasion. All post-LT drinking recipients were considered low risk (score <8) as per the AUDIT score (median [IQR] of 1 [1-2]). No patient reported alcohol-related problems, whether self-inflicted or toward others. Drinking recipients were younger (53 vs. 59 years, p = 0.020), had more non-ALD-related LT (72.7 vs. 44.2%, p = 0.018) and active smoking (31.8 vs. 10.4%, p = 0.037) than abstinent ones. Conclusion: In our cohort, about a quarter of LT recipients consumed alcohol early posttrans-plant, all with a low-risk pattern according to the AUDIT score.

RESUMEN Objetivo: Construir y validar contenido de un instrumento para realización de auditoría clínica de prontuarios; realizar pre-test. Métodos: Estudio metodológico, realizado de mayo/2020 a mayo/2021 en tres etapas: 1) construcción del instrumento por análisis bibliográfico y benchmarking; 2) validación de contenido por la técnica Delphi; 3) aplicación del instrumento y análisis descriptivo en una muestra de 200 prontuarios. Resultados: Construido un instrumento con 11 dominios conteniendo subitems que caracterizan la calidad de la asistencia. Para llegar al índice de validez de contenido superior a 0,90, fueron necesarias dos etapas de la técnica Delphi. Para cada dominio, atribuido una escala graduada con valor numérico de 1 a 4 puntos, reflejando la calidad del relleno. El tiempo mediano de aplicación fue de 35 minutos por prontuario. Conclusiones: El instrumento construido se demostró viable para basar la auditoría clínica en la identificación del nivel de excelencia o oportunidades de mejoría en procesos asistenciales. Objetivo prontuarios pretest. pretest pre test. test pre-test Métodos metodológico mayo2020 mayo 2020 mayo/202 mayo2021 2021 benchmarking 2 Delphi 3 20 Resultados asistencia 090 0 90 0,90 dominio puntos relleno prontuario Conclusiones asistenciales mayo202 202 mayo/20 09 9 0,9 mayo20 mayo/2 0, mayo2 mayo/

ABSTRACT Objective: To build and validate the content of an instrument to conduct medical record audits; to conduct a pre-test. Methods: Methodological study conducted from May/2020 to May/2021 in three stages: 1) development of the instrument by bibliographic survey and benchmarking; 2) content validation using the Delphi technique; 3) application of the instrument and descriptive analysis in a sample of 200 medical records. Results: An instrument was constructed with 11 domains containing sub-items that characterize the quality of care. Two stages of the Delphi technique were necessary to reach a content validity index higher than 0.90. For each domain, a graduated scale with a numerical value from 1 to 4 points was attributed, reflecting the quality of its completion. The average time of application was 35 minutes per record. Conclusions: The tool proved to be viable to support clinical audits to identify the level of excellence and reveal opportunities for improvement in care processes. Objective pretest. pretest pre test. test pre-test Methods May2020 May 2020 May/202 May2021 2021 benchmarking 2 3 20 records Results subitems sub items 090 0 90 0.90 domain attributed completion Conclusions processes May202 202 May/20 09 9 0.9 May20 May/2 0. May2 May/

RESUMO Objetivo: Construir e validar conteúdo de um instrumento para realização de auditoria clínica de prontuários; realizar pré-teste. Métodos: Estudo metodológico, realizado de maio/2020 a maio/2021 em três etapas: 1) construção do instrumento por levantamento bibliográfico e benchmarking; 2) validação de conteúdo pela técnica Delphi; 3) aplicação do instrumento e análise descritiva em uma amostra de 200 prontuários. Resultados: Construiu-se um instrumento com 11 domínios contendo subitens que caracterizam a qualidade da assistência. Para chegar ao índice de validade de conteúdo superior a 0,90, foram necessárias duas etapas da técnica Delphi. Para cada domínio, atribuiu-se uma escala graduada com valor numérico de 1 a 4 pontos, refletindo a qualidade do preenchimento. O tempo médio de aplicação foi de 35 minutos por prontuário. Conclusões: O instrumento construído demonstrou-se viável para embasar a auditoria clínica na identificação do nível de excelência ou oportunidades de melhoria em processos assistenciais. Objetivo prontuários préteste. préteste pré teste. teste pré-teste Métodos metodológico maio2020 maio 2020 maio/202 maio2021 2021 benchmarking 2 Delphi 3 20 Resultados Construiuse Construiu se assistência 090 0 90 0,90 domínio atribuiuse atribuiu pontos preenchimento prontuário Conclusões demonstrouse demonstrou assistenciais maio202 202 maio/20 09 9 0,9 maio20 maio/2 0, maio2 maio/

BACKGROUND: Haemothorax occurs in approximately 60% of all thoracic and polytrauma cases and is responsible for 15-30% of all trauma mortalities. Penetrating injuries to the thorax are a common presentation in South African hospitals. This study aims to audit the traumatic haemothoraces and their outcomes in regional hospitals in Durban, KwaZulu-Natal, South Africa METHODS: In this study, patient characteristics were grouped as either continuous or categorical variables. Continuous variables, such as age were summarised as means (with standard deviations) or medians (interquartile range [IQR]), as appropriate. Categorical variables such as sex were summarised as proportions. Fisher's exact test was used to compare proportions. All analyses were performed using the Statistical Package for Social Sciences RESULTS: A total of 118 patients were included comprising 110 (93%) males and eight (7%) females, with an average age of 29.7 years. Stab-chest was the most frequent mechanism of injury (76; 64.4%), followed by gunshot wound (GSW)-chest (27; 22.9%) and isolated blunt chest trauma (9; 7.6%). Other mechanisms of injury were stab-neck (3; 2.5%), stab-shoulder (2; 1.7%) and blunt chest trauma in the context of polytrauma (1; 0.8%). The most frequent type of injury was penetrating (108; 91.5%), with only 10 (8.5%) cases of blunt injury. This study found that there was a statistically significant association between patient age groups and type of injury CONCLUSION: Haemothorax is a common sequela of chest trauma. Retained haemothorax (RH) results in worsened patient outcomes including increased hospital length of stay (LOS). This study points to the need for auditing of proper intercostal chest drain (ICD) positioning, which is crucial for the successful drainage of haemothorax

ABSTRACT This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evidence, especially on the impact of the crisis on long-term accounting variables, for which the effect of covid-19 is more difficult to determine. The topic is relevant because it provides investors, regulators, preparers, and auditors with insights into the impact that a future crisis similar to covid-19 could have on businesses. The work is also relevant to academia, as it is one of the first to analyze the effect of the pandemic on long-term assets. The findings allow us to reflect on how companies and sectors are more or less exposed to the risk of impairment in crises, providing inputs for investment decision making in these scenarios. We studied 383 Brazilian publicly traded companies registered with the Brazilian Securities and Exchange Commission (CVM) between 2016 and 2020. To test the hypothesis of this research, we manually collected the recognitions and reversals of impairment losses in 1,805 financial statements and, then, estimated a set of linear regression models with using fixed effects panel data. We found a positive and significant relationship between the effects of the covid-19 crisis and the incidence of impairment of non-current assets in Brazilian firms, which persisted even after controlling for various economic and financial factors. By separating the impairment of fixed and intangible assets, the findings suggest that intangible assets were more exposed to the covid-19 crisis than fixed assets. The results remained robust to various econometric analyses, including industry patterns, sub-samples, and the effect of the audit firm. This research contributes to the academic and professional debate by confirming the correlation between this crisis and the impairments recorded in financial statements, studying their effects on the accounting of non-current assets and on the long-term returns of the companies and sectors analyzed. noncurrent non current covid19 covid 19 covid-1 evidence longterm long term variables determine investors regulators preparers academia crises scenarios 38 CVM (CVM 201 2020 1805 1 805 1,80 then data firms factors analyses patterns subsamples, subsamples sub samples, samples sub-samples firm analyzed covid1 covid- 3 20 202 180 80 1,8 2 18 8 1,

RESUMO O objetivo deste artigo foi investigar se houve aumento da incidência de impairment de ativos não circulantes com o advento da crise da covid-19. A literatura contábil brasileira sobre as implicações da covid-19 nos negócios ainda carece de evidências empíricas, especificamente sobre os reflexos dessa crise em variáveis contábeis de longo prazo, em que o efeito da covid-19 é mais difícil de ser determinado. O tema é relevante, pois revela aos investidores, órgãos reguladores, preparadores e auditores os efeitos que uma futura crise, similar à covid-19, poderá trazer aos negócios. O trabalho é também relevante para a academia, sendo um dos primeiros a analisar o efeito da pandemia em ativos de longo prazo. Os achados permitem uma reflexão sobre como empresas e setores estão mais ou menos expostos ao risco de impairment em crises, fornecendo inputs para a tomada de decisão de investimentos perante esses cenários. O estudo foi realizado com 383 companhias abertas brasileiras registradas na Comissão de Valores Mobiliários (CVM) no período de 2016 a 2020. Para testar a hipótese desta pesquisa, foram coletadas manualmente as constituições e reversões das perdas por impairment de 1.805 demonstrações financeiras e empregados modelos estatísticos de regressão linear com dados em painel de efeitos fixos. Constatou-se relação positiva e significante entre os efeitos da crise da covid-19 e a incidência de impairment de ativos não circulantes em companhias brasileiras, a qual manteve-se mesmo após o controle de diversos fatores econômico-financeiros. Ao segregar os impairments de ativos imobilizados e intangíveis, os achados sugerem que os ativos intangíveis estiveram mais expostos à crise da covid-19 em relação aos imobilizados. Os resultados permaneceram robustos nas diferentes análises econométricas realizadas, dentre as quais destacam-se padrões setoriais, subamostras e o efeito da firma de auditoria. Esta pesquisa contribui para o debate acadêmico e profissional ao confirmar a correlação dessa crise com os impairments lançados nas demonstrações financeiras, levantando seus efeitos na contabilização de ativos não circulantes e nos retornos de longo prazo das empresas e setores analisados. covid19. covid19 covid 19. 19 covid-1 empíricas determinado investidores reguladores covid19, 19, academia crises cenários 38 CVM (CVM 201 2020 1805 1 805 1.80 fixos Constatouse Constatou mantevese manteve econômicofinanceiros. econômicofinanceiros econômico financeiros. financeiros econômico-financeiros realizadas destacamse destacam setoriais auditoria analisados covid1 covid- 3 20 202 180 80 1.8 2 18 8 1.