ABSTRACT In a world where attacks on the information security of organizations have increased, computer auditing emerges as a solution to prevent these unwanted incidents. However, to ensure the effectiveness of these audits, the use of an appropriate security framework is essential. This review article offers a comprehensive analysis of how different security frameworks can influence the effectiveness of computer audits in organizations. A systematic review has been conducted, which includes original articles published in English and Spanish between 2018 and 2023, and available in recognized databases such as Sciencedirect, Springerlink, JSTOR, Dialnet, Scielo, Scopus, and Latinindex.The main purpose of the study is to understand how the implementation of a specific security framework, such as COBIT, LCCI, NIST, CSF, ISG, D4I, and ISO/IEC 27001, can affect computer audits and their corresponding impact on organizations. In addition, it has been discovered that the choice of the security framework can have a significant repercussion on an organization's ability to identify and mitigate security risks, as well as to maintain regulatory compliance and ensure the integrity and confidentiality of data.

RESUMEN En un mundo donde los ataques a la seguridad de la información en las organizaciones se han incrementado, surge la auditoría informática como una solución para prevenir estos sucesos no deseados. No obstante, para asegurar la efectividad de estas auditorías, es imprescindible el uso de un marco de seguridad adecuado. Este artículo de revisión proporciona un estudio completo sobre cómo distintos marcos de seguridad pueden impactar en la efectividad de las auditorías de sistemas en las organizaciones. Se llevó a cabo una revisión sistemática que comprende artículos originales, publicados en inglés y español desde 2018 hasta 2023, y accesibles en bases de datos reconocidas como Sciencedirect, Springerlink, JSTOR, Dialnet, Scielo, Scopus y Latinindex. El propósito principal del estudio es comprender cómo la implementación de un marco de seguridad específico, como COBIT, LCCI, NIST, CSF, ISG, D4I y ISO/IEC 27001, puede afectar las auditorías informáticas y su correspondiente impacto en las organizaciones. Adicionalmente, se ha encontrado que la selección del marco de seguridad puede impactar de manera importante en la habilidad de una organización para detectar y minimizar los riesgos de seguridad, mantener la conformidad con las regulaciones y asegurar la integridad y confidencialidad de los datos.

INTRODUCTION: Ethical tensions are routinely encountered by occupational therapists and students in fieldwork and may impact patient care and team morale, and lead to practitioner burnout. Ethics education is a means to reduce ethical tensions in fieldwork. Despite this, however, limited research exists regarding ethical tensions and ethics education amongst students in the South African context. METHODS: The study was conducted to explore South African occupational therapy students' reflections on ethical tensions experienced in fieldwork practice. A qualitative, descriptive design was used to review thirty-five ethics reflective journals by fourth-year occupational therapy students at a university in South Africa. Students identified ethical tensions, reflected on these using Sokol's decision-making framework and Kolb's Cycle of Experiential Learning, and incorporated their learning into practice. Data were analysed thematically. Trustworthiness was ensured through triangulation of researchers, multiple data sources, and an audit trail. FINDINGS: Three central themes emerged: (1) Ethics from the perspective of the student, (2) Ethical tensions experienced during fieldwork, and (3) How students navigated ethical tensions. CONCLUSION: This study provides an insight into the ethical tensions and reflections of fourth-year occupational therapy students during fieldwork. Findings inform healthcare educators and clinicians regarding students' perceptions about ethics education and the tensions experienced during fieldwork. IMPLICATIONS FOR PRACTICE • Students experienced ethical tensions during fieldwork and navigated these ethical tensions by following institutional procedures, acquiring knowledge through research, drawing from the "well" of experience, and reflective practice. • The study offers a narrative for encountering and resolving ethical tension during fieldwork. • The main distinction between the two classifications persists when reviewing the support given to the participant who has been empowered to resolve the ethical tension whilst receiving consultation from their site clinician and the institution. Findings inform healthcare educators and clinicians regarding students' perceptions about ethics education and the tensions experienced during fieldwork.

BACKGROUND. Neonatal cholestatic jaundice is a common paediatric condition with a paucity of recent local data and a notable absence of locally influenced diagnostic algorithms. OBJECTIVES. To describe the causes of cholestatic jaundice, investigations conducted and patient outcomes. METHODS. This was a retrospective file review of 96 patients presenting to the Specialist Clinic at Rahima Moosa Mother and Child Hospital in Johannesburg between 1 January 2014 and 31 December 2020. Clinical features, serum biochemistry at presentation, diagnostic investigations (haematological, radiological and histological), diagnosis and outcome were analysed during data collection. RESULTS. Ninety-six patients were included in the study. The median age of jaundice onset was at 2 months, while the median age of presentation was 3.3 months. Causes of jaundice fell into three main categories: 38 had biliary atresia (BA); 24 had another specific diagnosis; and 34 remained without an underlying diagnosis (idiopathic neonatal hepatitis). An overall mortality rate of 26% was noted at a median (interquartile range) age of 13 (5 - 24) months and it was highest in the BA group (n= 14; 56%). CONCLUSION. The evaluation of neonatal jaundice requires a wide differential and expeditious referral to optimise outcomes and avoid complications. Many patients remained undiagnosed, and the overall prognosis was poor. The authors recommend the development of a locally relevant diagnostic protocol to minimise delays in the identification, diagnosis and treatment of neonatal jaundice.

Abstract Introduction: Upper endoscopy is the standard method for diagnosing early-stage gastric cancer. However, according to estimates, up to 20% of tumors are not detected, and their accuracy may be affected by the variability in their performance. In Colombia, most diagnoses take place in advanced stages, which aggravates the problem. Protocols have been proposed to ensure the complete observation of areas prone to premalignant lesions to address variability. Objective: To build and validate an automatic audit system for endoscopies using artificial intelligence techniques. Methodology: In this study, 96 patients from a teaching hospital underwent video-documented endoscopies, spanning 22 stations rearranged to minimize overlaps and improve the identification of 13 key gastric regions. An advanced convolutional network was used to process the images, extracting visual characteristics, which facilitated the training of artificial intelligence in the classification of these areas. Results: the model, called Gastro UNAL, was trained and validated with images of 67 patients (70% of cases) and tested with 29 different patients (30% of cases), which reached an average sensitivity of 85,5% and a specificity of 98,8% in detecting the 13 gastric regions. Conclusions: The effectiveness of the model suggests its potential to ensure the quality and accuracy of endoscopies. This approach could confirm the regions evaluated, alerting less experienced or trained endoscopists about blind spots in the examinations, thus, increasing the quality of these procedures.

Resumen Introducción: La endoscopia digestiva alta es el método estándar para diagnosticar el cáncer gástrico en etapas tempranas. Sin embargo, su precisión puede verse afectada por la variabilidad en su realización, y se estiman hasta 20% de tumores no detectados. En Colombia, la mayoría de los diagnósticos se realizan en etapas avanzadas, lo que agrava el problema. Para abordar la variabilidad, se han propuesto protocolos con el fin de asegurar la observación completa de áreas propensas a lesiones premalignas. Objetivo: Construir y validar un sistema de auditoría automática para endoscopias usando técnicas de inteligencia artificial. Metodología: En este estudio, 96 pacientes de un hospital universitario se sometieron a endoscopias documentadas en video, abarcando 22 estaciones reorganizadas para minimizar solapamientos y mejorar la identificación de 13 regiones gástricas clave. Se utilizó una red convolucional avanzada para procesar las imágenes, extrayendo características visuales, lo que facilitó el entrenamiento de la inteligencia artificial en la clasificación de estas áreas. Resultados: El modelo, llamado Gastro UNAL, fue entrenado y validado con imágenes de 67 pacientes (70% de los casos) y probado con 29 pacientes distintos (30% de los casos), con lo que alcanzó una sensibilidad promedio del 85,5% y una especificidad del 98,8% en la detección de las 13 regiones gástricas. Conclusiones: La eficacia del modelo sugiere su potencial para asegurar la calidad y precisión de las endoscopias. Este enfoque podría confirmar las regiones evaluadas, alertando puntos ciegos en la exploración a los endoscopistas con menos experiencia o en entrenamiento, de tal forma que se aumente la calidad de estos procedimientos.

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.

Abstract Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this study aims to investigate the relationship between agency costs and conditional conservatism in Brazilian electric power industry companies listed on the B3. Methodology: Data from 21 Brazilian electric power industry companies for the period 2012 to 2020 were utilised. Twenty-four attributes associated with agency costs were analysed, and Ball and Shivakumar’s (2005) conditional conservatism model was employed as a measure of accounting information quality. Panel data regression models were used to obtain the results. Results: According to the central conditional conservatism model, companies tend to exhibit optimism rather than conservatism, anticipating gains instead of losses. Results, assessed across five dimensions, revealed that factors such as board composition, variable compensation, and agreements with shareholders reduce optimism, while qualified audits, longer tenures, and the presence of a permanent audit committee increase optimism. Therefore, attributes that influence optimism, accounting information neutrality, and consequently, financial reporting quality, are identified. Conclusions: This study benefits various users of accounting information. Investors can pinpoint governance policies that align interests, regulators can enhance oversight, and organisation members can adopt policies that encourage the alignment of interests between principals and agents.

Resumen Introducción / objetivo: en las organizaciones los conflictos de intereses generan costos de agencia para mitigar el oportunismo de los agentes. La información contable de alta calidad reduce estos conflictos al minimizar la asimetría de la información. Por tanto, este estudio tiene como objetivo investigar la relación entre los costos de agencia y el conservadurismo condicional en empresas brasileñas del sector eléctrico listadas en la B3. Metodología: se utilizaron datos de 21 empresas del sector eléctrico brasileño para el período de 2012 a 2020. Se analizaron 24 atributos asociados con los costos de agencia, y el modelo de conservadurismo condicional de Ball y Shivakumar (2005) se empleó como medida de calidad de la información contable. Los resultados se obtuvieron mediante modelos de regresión de datos en panel. Resultados: según el modelo central de conservadurismo condicional, las empresas tienden a ser optimistas en lugar de conservadoras, anticipando ganancias en lugar de pérdidas. Los resultados, evaluados en cinco dimensiones, revelaron que factores como la composición del consejo, la compensación variable y los acuerdos con accionistas reducen el optimismo, mientras que las auditorías con salvedades, los plazos más largos y la existencia de un comité de auditoría permanente aumentan el optimismo. Por tanto, se identifican atributos que influyen en el optimismo, la neutralidad de la información contable y, en consecuencia, la calidad de los informes financieros. Conclusiones: este estudio beneficia a varios usuarios de la información contable. Los inversores pueden identificar políticas de gobernanza que alineen intereses, los reguladores pueden mejorar la supervisión y los miembros de las organizaciones pueden adoptar políticas que fomenten la alineación de intereses entre los principales y los agentes.

ABSTRACT Introduction: In unplanned surgery, stoma site marking is unusual, increasing the risk of complications. Data on stoma site marking in a hospital in the northern region of Portugal and guidance in emergency situations are unavailable. Objective: To increase bowel elimination stoma site marking for patients undergoing unplanned surgery. Methods: A protocol for a best practice implementation project based on the Plan-Do-Check-Act cycle and consists of 4 phases: identification of the problem; analysis of the causes and the definition of the specific objectives; planning and implementing the intervention, checking the results, proposing corrective measures, standardizing procedures, and training the team. Data will be gathered using questionnaires for nurses, analysis of existing information systems, and the implementation of an audit grid. Results: The first two phases allowed the identification of the main shortcomings and draft of a multimodal intervention that will comprise educational strategies, implementation of a decision-making algorithm, and audit. A decrease in skin complications is expected. Increased confidence, independence in stoma self-care, and awareness of stoma living are also anticipated. Implementing this project may lead to a reduction in healthcare costs and an overall improvement in the quality of life of the person with a stoma. Conclusion: Evidence suggests that stoma site marking is paramount to improve patient’s health outcomes. Results from this project may offer new strategies to cope with management shortcomings in health systems.

Resumen Introducción: En la cirugía no planificada, el marcaje del estoma es inusual, aumentando el riesgo de complicaciones. Objetivo: Aumentar el marcaje del sitio del estoma de eliminación intestinal en pacientes sometidos a cirugía no planificada. Métodos: Protocolo para un proyecto de implementación de buenas prácticas se basa en el ciclo plan, do, check y act/ajust, y consta de 4 fases; identificación del problema; análisis de las causas y definición de los objetivos específicos; planificación e implementación de la intervención y; comprobación de los resultados. Los datos se recopilarán mediante cuestionarios dirigidos al personal de enfermería, el análisis de los sistemas de información existentes y la aplicación de una parrilla de auditoría. Resultados: Las dos primeras fases permitieron identificar las principales deficiencias y elaborar una intervención multimodal que comprenderá estrategias educativas, implantación de algoritmo de toma de decisiones y auditoría. Se espera una disminución de las complicaciones cutáneas. También se prevé un aumento de la confianza, la independencia en el autocuidado del estoma y la concienciación sobre la vida con estoma. La puesta en práctica de este proyecto puede conducir a una reducción de los costes sanitarios y a una mejora general de la calidad de vida de la persona con un estoma. Conclusión: Las pruebas sugieren que la señalización de la zona del estoma es de suma importancia para mejorar los resultados de salud del paciente. Los resultados de este proyecto pueden ofrecer nuevas estrategias para hacer frente a las deficiencias de gestión en los sistemas sanitarios.

Resumo Introdução: A marcação do local do estoma em cirurgia não planeada não é usual. Não existem dados sobre a marcação do estoma num hospital na região norte de Portugal, assim como orientações para situações de urgência. Objetivo: Aumentar a marcação do local do estoma em doentes submetidos a cirurgia não programada. Métodos: Projeto de melhoria contínua da qualidade dos cuidados de enfermagem de acordo com o ciclo planear, fazer, verificar e atuar, e consiste em 4 fases: identificação do problema; análise das causas e definição dos objetivos específicos; planeamento e implementação da intervenção e verificação dos resultados, propondo medidas corretivas, normalizando procedimentos e formando a equipa. Os dados serão recolhidos através de questionários dirigidos aos enfermeiros, da análise dos sistemas de informação existentes e da implementação de uma grelha de auditoria. Resultados: As duas primeiras fases permitiram identificar as principais lacunas e elaborar uma intervenção multimodal que incluirá estratégias educativas, implementação de algoritmo de tomada de decisão e auditoria. Espera-se uma diminuição das complicações cutâneas. Prevê-se também um aumento da confiança, da independência no autocuidado do estoma e da consciencialização sobre a vida no estoma. A implementação deste projeto pode levar a uma redução dos custos dos cuidados de saúde e a uma melhoria global da qualidade de vida da pessoa com um estoma. Conclusão: A evidência sugere que a marcação do local do estoma é da maior importância para melhorar os resultados de saúde do doente. Os resultados deste projeto podem oferecer novas estratégias para fazer face às lacunas de gestão nos sistemas de saúde.

RESUMEN El consumo de alcohol y las conductas antisociales-delictivas constituyen un problema relevante a nivel social y de salud pública. El objetivo de la investigación que dio origen al presente artículo científico fue conocer la relación entre el consumo de alcohol y la conducta antisocial-delictiva en adolescentes. Se utilizó un enfoque cuantitativo, no experimental, descriptivo-correlacional, de corte transversal. Participaron 271 adolescentes (50.6 % masculino y 49.4 % femenino), entre 12 a 19 años, mediante un muestreo no probabilístico por conveniencia con criterios de inclusión. Los instrumentos utilizados fueron el Cuestionario para identificación de trastornos debidos al consumo de alcohol (AUDIT) y el Cuestionario de conductas antisociales-delictivas (A-D). El análisis mostró un consumo bajo de alcohol o abstinencia (95.2 %) y baja presencia de conductas antisociales (89.3 %) y delictivas (88.93 %). No se presentaron diferencias por sexo en las variables de estudios (p > .05). Se confirmó una relación baja positiva entre el consumo de alcohol y la conducta antisocial (r = .206; p < .05), al igual que el consumo de alcohol y la conducta delictiva (r = .199; p < .05), es decir, a medida que aumenta o disminuye el consumo de alcohol, también lo hace la conducta antisocial-delictiva.

ABSTRACT Alcohol consumption and antisocial-criminal behavior a relevant social and public health problem. The objective of the research that gave rise to this scientific article was to determine the relationship between alcohol consumption and antisocial-criminal behavior in adolescents. A quantitative, non-experimental, descriptive-correlational, cross-sectional approach was used. The study included 271 adolescents (50.6% male and 49.4% female), aged between 12 and 19 years, using a non-probabilistic convenience sampling with inclusion criteria. The instruments used were the Alcohol Use Disorders Identification Questionnaire (AUDIT) and the Antisocial-Criminal Behavior Questionnaire (A-D). The analysis showed low alcohol consumption or abstinence (95.2%) and low presence of antisocial (89.3%) and criminal (88.93%) behaviors. There were no differences by sex in the study variables (p > .05). A low positive relationship was confirmed between alcohol consumption and antisocial behavior (r = .206; p < .05), as well as alcohol consumption and criminal behavior (r = .199; p < .05), that is, as alcohol consumption increases or decreases, antisocial-criminal behavior also.

Abstract One of the stages of cybersecurity risk management is monitoring and review. This stage is part of the continuous improvement process of a cybersecurity risk management system. This article aims to conduct an exploration of a cybersecurity risk audit guide by referencing common objectives and guidelines of cybersecurity risk auditing. To do so, a Systematic Literature Review (SLR) was conducted considering studies from the last ten years (2012-2022), from which 23 studies mentioning cybersecurity risk audit objectives and guidelines were identified. Additionally, attributes to be considered for the creation of a cybersecurity risk guide were proposed. Finally, an application and validation of the identified parameters in the previously mentioned studies are presented.

Resumen Una de las etapas de la gestión de riesgos de ciberseguridad es el monitoreo y la revisión. Esta etapa forma parte del proceso de mejora continua de un sistema de gestión de riesgos de ciberseguridad. Este artículo tiene como objetivo llevar a cabo una exploración de una guía de auditoría de riesgos de ciberseguridad tomando como referencia objetivos comunes y guías de la auditoría de riesgos de ciberseguridad. Para ello se tomó como partida una Revisión Sistemática de Literatura (SLR) considerando los estudios de los últimos diez años (2012-2022), a partir de los cuales se identificaron 23 estudios que mencionaban objetivos y guías de auditoría de riesgos de ciberseguridad. Además, se propusieron atributos que deben ser considerados para la creación de un guía de riesgos de ciberseguridad. Posteriormente en el presente trabajo se define una guía de auditoría de riesgos de ciberseguridad (CRAG). Finalmente, se expone la aplicación de CRAG por medio de un caso de estudio considerando los parámetros identificados en los estudios previamente mencionados.

BACKGROUND. Education about planetary health (PH) and sustainable healthcare (SH), or education for sustainable healthcare (ESH), enables health professionals to help protect public health and healthcare from climate change and environmental degradation. The Association for Medical Education in Europe Consensus (AMEE Consensus) Statement on Planetary Health and Education for Sustainable Healthcare has proposed a set of ESH learning objectives, activities and assessments for adaptation to different health professions education (HPE) contexts. The national audit phase of a mixed methods study in South Africa (SA) found that awareness of ESH and its curriculum development is emerging. The African Medical Education Directives for Specialists (AfriMEDS) is a competency framework for undergraduate medical students in SA that defines key competencies and enabling competencies related to seven roles of a health professional. OBJECTIVES. To recruit a national Delphi panel of health professions educators to assess the applicability of the AMEE Consensus learning objectives, activities and assessments to HPE in SA; to elicit panellists' perceptions of the main barriers and opportunities for ESH in faculties; and to compare learning objectives recommended by AMEE and the panel for key competencies and enabling competencies within the AfriMEDS framework. METHODS. Nine educators from three different disciplines and six national faculties of health sciences participated in two rounds of a Delphi process and in follow-up discussions. In round 1, they rated the AMEE Consensus learning objectives, activities and assessments, and proposed additional ones. In round 2, they rated the score-ranked AMEE lists, as well as relevant additions from round 1. All panellists participated in further discussions regarding applicability, and highlighted the potential barriers and opportunities for integrating ESH into their faculties. The lead author then matched the panel's learning objectives with enabling competencies related to all seven health professional roles described by AfriMEDS. RESULTS. All panellists recognised the importance of ESH in SA and the need for eco-ethical leadership by health professionals. All 13 AMEE Consensus learning objectives, as well as three additional objectives from the panel, were matched most frequently with AfriMEDS-enabling competencies related to the roles of leader and manager (n=9), communicator (n=8) and healthcare practitioner (n=7). Panellists highly ranked learning activities and assessments that are authentic, multiprofessional and require systems thinking. They perceived the lack of capable educators and curriculum overload to be the main barriers to integration of ESH, as well as the need for strong leaders, disciplinary champions and trained educators. CONCLUSIONS. Situating the selected learning objectives within the AfriMEDS competency framework provides a good basis for developing aligned learning activities and assessments of ESH. Strong leadership, capable educators and multidisciplinary collaboration are important enablers of integrating ESH into HPE in SA.

Abstract Objective: To audit our experience with Choanal Atresia (CA). Study design: Observational retrospective study. Material/Methods: Clinical data of all CA patients followed from 2003 to 2020 at Hospital Central do Funchal were analysed. Results: Eleven patients were included and 63,64% were females. They were divided into two groups: Unilateral (63,64%) and bilateral atresia (36,36%). In both groups, mixed type atresia was the most common. Regarding unilateral group, endoscopic repair was performed in 85,71% of cases (71,4% with stents) at a median age of 15 years old. Median number of surgeries was 1,29. Bilateral group had more congenital malformations (50%) and had more reinterventions. All patients underwent an endoscopic approach at a median age of 8 days old. Conclusions: Associated malformations, younger age at first surgery and higher number of surgeries were more associated to bilateral CA.

Resumo Objetivo : Descrever a experiência do Serviço de Otorrinolarinogologia do Hospital Dr. Nélio Mendonça com Atrésia das Coanas (AC). Desenho do estudo: Observacional retrospectivo. Material/Métodos: Analisaram-se os dados clínicos de todos os doentes com AC de 2003-2020 do Hospital Central do Funchal. Resultados: Dos onze doentes incluídos, 63,64% eram do sexo feminino e 36,36% eram do sexo masculino. As onze crianças estudadas foram divididas em dois grupos: AC unilateral (63,64%) e bilateral (36,36%). Nos dois grupos, o tipo misto foi o mais comum. Na AC unilateral, a correção endoscópica foi realizada em 85,71% dos casos (71,4% com stents) com idade média de 15 anos. Foi realizada uma média de 1,29 cirurgias. O grupo bilateral apresentou mais malformações congénitas (50%) e apresentou mais reintervenções. Todos foram submetidos a cirurgia endoscópica (idade média: 8 dias). Conclusões: Malformações associadas, idade mais jovem na primeira cirurgia e maior número de cirurgias estiveram mais associadas à AC bilateral.

ABSTRACT Perinatal mortality is an indicator that reflects the impact of maternal and infant care in a country. This study presents nine cases of perinatal mortality that occurred in the municipality of Panchimalco, El Salvador. The information was obtained from audit reports. The mothers of the deceased infants were aged between 17 and 43 years, did not use contraceptive methods, had incomplete prenatal controls and averaged a gestational age of 31 weeks. Three deliveries were attended in the community. Most perinatal deaths occurred before delivery due to unknown causes, and live births were preterm. We identified factors such as deficits in comprehensive care for women. Further studies are needed to determine the main factors influencing perinatal deaths in El Salvador.

RESUMEN La mortalidad perinatal es un indicador que refleja el impacto de la atención materno-infantil de un país. Este estudio presenta nueve casos de la mortalidad perinatal ocurridos en el municipio de Panchimalco, El Salvador. La información se obtuvo de los informes de auditorías. Las madres de los fallecidos tenían edades entre 17 a 43 años, sin uso de anticonceptivos, con controles prenatales incompletos y un promedio de edad gestacional de 31 semanas, tres partos fueron atendidos en la comunidad. La mayoría de muertes perinatales ocurrieron antes del parto de causa desconocida y los nacidos vivos fueron prematuros. Se identificaron factores como el déficit en la atención integral a la mujer. Se requiere de nuevos estudios para determinar los principales factores que influyen en las muertes perinatales en El Salvador.

ABSTRACT Objective Evaluate the consumer’s food environment in food retailers around public schools in the municipality of Governador Celso Ramos, state of Santa Catarina, in southern Brazil. Methods A survey was carried out in the surroundings of three public schools, from March to May 2022. Food retailers located in a pre-established 800m buffer zone were identified. A location system device recorded latitude and longitude. An audit of the establishments was performed using a specific validated instrument for auditing the consumer food environment (AUDITNOVA). These establishments were grouped into: Group 1 - predominantly selling fresh foods, Group 2 - mixed establishments, and Group 3 - predominantly selling ultra-processed foods. These establishments were assessed using a Consumer Food Environment Healthiness Score evaluation system. The data were analyzed using the statistical software Stata version 16.0. Results The study audited 21 establishments, 47.6% of which were small neighborhood food markets, 23.8% bakeries, 14.3% butchers/fishmongers, 9.5% grocery stores and 4.8% supermarkets. It was found that privately-owned vegetable markets had a higher availability of fresh and minimally processed food categories, while the lowest scores for this category were found in bakeries. Regarding ultra-processed foods, the most commonly found items were sugary beverages and candies, chocolates, and filled cookies. Conclusion More audit studies ought to be carried out in the surroundings of schools to broaden the understanding of the relationship between access, availability, prices and food advertisement in order to support the construction of strategies aimed at preventing obesity in the population. consumers s Ramos Catarina Brazil 2022 preestablished pre established m identified longitude AUDITNOVA. AUDITNOVA . (AUDITNOVA) into foods ultraprocessed ultra 160 16 0 16.0 476 47 6 47.6 238 23 8 23.8 bakeries 143 14 14.3 butchersfishmongers butchers fishmongers butchers/fishmongers 95 9 5 9.5 48 4 4.8 supermarkets privatelyowned privately owned categories candies chocolates cookies access population 202 (AUDITNOVA 16. 47. 23. 14. 9. 4. 20

RESUMO Objetivo Avaliar o ambiente alimentar do consumidor em estabelecimentos de comercialização de alimentos no entorno de escolas públicas no município de Governador Celso Ramos, estado de Santa Catarina, no Sul do Brasil. Métodos Foi realizada, entre março e maio de 2022, no entorno de três escolas públicas, auditoria nos comércios varejistas localizados em uma zona pré-estabelecida de 800m. Um equipamento com sistema de localização realizou o registro da latitude e longitude. Esta auditoria foi realizada utilizando um instrumento validado próprio para auditoria do ambiente alimentar do consumidor (AUDITNOVA). Estes foram agrupados em Grupo 1 - com venda predominante de alimentos in natura; Grupo 2 - estabelecimentos mistos; Grupo 3 - com venda predominante de alimentos ultraprocessados. Os estabelecimentos foram avaliados por um sistema de avaliação de saudabilidade do ambiente alimentar do consumidor. Os dados foram analisados no programa estatístico Stata versão 16.0. Resultados O estudo auditou 21 estabelecimentos, sendo 47,6% mercados de bairro, 23,8% padarias, 14,3% açougues/peixarias, 9,5% sacolões/hortifrutis privados e 4,8% supermercados. Foi identificado que sacolões/hortifrutis privados apresentaram maior oferta de alimentos da categoria in natura e minimamente processados, enquanto os menores scores desta categoria de alimentos foram encontrados em padarias. Em relação aos alimentos ultraprocessados, os alimentos mais presentes foram bebidas açucaradas e balas, chocolates e biscoito recheado. Conclusão Sugere-se a realização de mais estudos de auditoria em comércios varejistas no entorno de escolas para ampliar a compreensão da relação entre o acesso, disponibilidade, preços e propagandas dos alimentos de modo a subsidiar a construção de estratégias que visem a prevenção da obesidade na população. Ramos Catarina Brasil 2022 préestabelecida pré estabelecida 800m m longitude AUDITNOVA. AUDITNOVA . (AUDITNOVA) mistos ultraprocessados 160 16 0 16.0 476 47 6 47,6 bairro 238 23 8 23,8 padarias 143 14 14,3 açouguespeixarias açougues peixarias açougues/peixarias 95 9 5 9,5 sacolõeshortifrutis sacolões hortifrutis 48 4 4,8 supermercados processados balas recheado Sugerese Sugere se acesso disponibilidade população 202 (AUDITNOVA 16. 47, 23, 14, 9, 4, 20

ABSTRACT This paper verifies whether and how the country’s cultural dimensions moderate the relationship between the quality of the audit firm and the level of earnings management. The sample is formed by 88,428 observations from 18,842 companies in 23 countries, covering the period from 2011 to 2018 in an unbalanced panel. The dimensions of national culture were based on the GLOBE project, and the level of earnings management was estimated by Dechow et al. (1995). The results show that national culture influences the monitoring of the largest auditing firms and benefits companies in preparing financial statements. Such results suggest a relationship of audit bias due to cultural aspects, which may compromise the quality of accounting information. countrys country s 88428 88 428 88,42 18842 18 842 18,84 2 countries 201 panel project al 1995. 1995 . (1995) statements aspects information 8842 8 42 88,4 1884 1 84 18,8 20 199 (1995 884 4 88, 188 18, 19 (199 (19 (1 (

RESUMEN La investigación tuvo como objetivo verificar si y cómo las dimensiones culturales del país moderan la relación entre la calidad de la firma de auditoría y el nivel de gestión de ganancias. La muestra estuvo compuesta por 88.428 observaciones de 18.842 empresas ubicadas en 23 países, abarcando el periodo de 2011 a 2018 en un panel desequilibrado. Las dimensiones de la cultura nacional se basaron en el proyecto GLOBE y el nivel de gestión de resultados se estimó según Dechow et al. (1995). Los resultados presentan evidencia de que la cultura nacional influye en el seguimiento realizado por las mayores firmas auditoras y proporciona beneficios a las empresas en lo que respecta a la preparación de estados financieros. Tales resultados sugieren una relación de sesgo de auditoría debido a aspectos culturales, lo que puede comprometer la calidad de la información contable. ganancias 88428 88 428 88.42 18842 18 842 18.84 2 países 201 desequilibrado al 1995. 1995 . (1995) financieros contable 8842 8 42 88.4 1884 1 84 18.8 20 199 (1995 884 4 88. 188 18. 19 (199 (19 (1 (

RESUMO Esta pesquisa teve como objetivo verificar se e como as dimensões culturais do país moderam a relação entre a qualidade da firma de auditoria e o nível de gerenciamento de resultados. A amostra foi composta por 88.428 observações de 18.842 empresas localizadas em 23 países, abrangendo o período de 2011 a 2018 em um painel desbalanceado. As dimensões da cultura nacional foram baseadas no projeto GLOBE, e o nível de gerenciamento de resultados foi estimado conforme Dechow et al. (1995). Os resultados apresentam evidências de que a cultura nacional tem influência no monitoramento exercido pelas maiores firmas de auditoria e conferem benefícios às empresas no que tange à elaboração das demonstrações contábeis. Tais resultados sugerem relação de parcialidade da auditoria em virtude de aspectos culturais, o que pode comprometer a qualidade da informação contábil. 88428 88 428 88.42 18842 18 842 18.84 2 países 201 desbalanceado GLOBE al 1995. 1995 . (1995) contábeis contábil 8842 8 42 88.4 1884 1 84 18.8 20 199 (1995 884 4 88. 188 18. 19 (199 (19 (1 (

ABSTRACT PURPOSE To describe and analyze the healthiness of formal and informal food establishments in bus terminals of the metropolitan region of the state of Rio de Janeiro. METHOD An audit was conducted in 156 formal and 127 informal food establishments located in 14 bus terminals of the five most populous cities of the metropolitan region of Rio de Janeiro. Proportions of types of establishments and means (95%CI) of food availability indicators in formal and informal settings were calculated. For the formal setting, prices, proportions of accepted payment methods, days and hours of operation, and food categories with displayed advertising were described. RESULTS The healthiness of food establishments in bus terminals was low (less than 36%). On average, ultra-processed food subgroups were 250% more available for purchase than fresh or minimally processed food. Purchasing food at these places was convenient because several forms of payment were available, and the opening hours of the establishments followed the peaks of movement. In addition, 73.3% of the advertising referred to ultra-processed drinks, and the cost-benefit of buying ultra-processed food was better than fresh or minimally processed food. CONCLUSION The food environment of bus terminals in the metropolitan region of Rio de Janeiro promotes unhealthy eating. Regulatory public policies should focus on initiatives to limit the wide availability and advertising of ultra-processed food in spaces of great circulation of people. 15 12 1 95%CI 95CI CI 95 (95%CI calculated setting prices methods operation described less 36%. 36 36% . 36%) average ultraprocessed ultra 250 movement addition 733 73 3 73.3 drinks costbenefit cost benefit eating people 9 25 7 73. 2

RESUMO OBJETIVO Descrever e analisar a saudabilidade dos estabelecimentos com venda formal e informal de alimentos em terminais rodoviários da região metropolitana do Rio de Janeiro. MÉTODOS Realizou-se auditoria em 156 estabelecimentos formais e 127 pontos informais de venda de alimentos localizados em 14 terminais rodoviários das cinco cidades mais populosas da região metropolitana do Rio de Janeiro. Foram calculadas proporções de tipos de estabelecimentos e médias (IC95%) de indicadores de disponibilidade de alimentos nos ambientes formal e informal. Para o ambiente formal, foram descritos preços, proporções das formas de pagamento aceitas, dias e horários de funcionamento e categorias de alimentos com propaganda exposta. RESULTADOS A saudabilidade dos pontos de venda de alimentos nos terminais rodoviários era baixa (inferior a 36%). Em média, estavam disponíveis para compra 250% mais subgrupos de alimentos ultraprocessados do que in natura ou minimamente processados. Adquirir comida nesses locais era conveniente porque diversas formas de pagamento estavam disponíveis e os horários de funcionamento dos estabelecimentos acompanhavam os picos de movimentação. Além disso, 73,3% das propagandas se referiam a bebidas ultraprocessadas e o custo-benefício da compra de alimentos ultraprocessados era melhor que o de alimentos in natura ou minimamente processados. CONCLUSÃO O ambiente alimentar dos terminais rodoviários da região metropolitana do Rio de Janeiro promove uma alimentação não saudável. Políticas públicas de regulação devem se concentrar em iniciativas que limitem a ampla disponibilidade e publicidade de alimentos ultraprocessados nesses espaços de grande circulação de pessoas. Realizouse Realizou 15 12 1 IC95% IC95 IC (IC95% preços aceitas exposta inferior 36%. 36 36% . 36%) média 250 processados movimentação disso 733 73 3 73,3 custobenefício custo benefício saudável pessoas IC9 (IC95 25 7 73, (IC9 2 (IC