Abstract The objective of this research is to identify and describe the main domains and subdomains of the entrepreneurial ecosystem that drive entrepreneurship in Mexico and establish their relationship with the entrepreneurial intention. For this purpose, a structured direct questionnaire was developed which was applied to 1,141 students of accounting, administration, and computer science majors, from the Faculty of Accounting and Administration of the National Autonomous University of Mexico. A descriptive, correlational, and multivariate analysis was carried out. The results allow to know that the training of an entrepreneur integrates social, cultural and economic knowledge, which increases the probability of creating successful entrepreneurship; however, knowledge of the business environment does not represent a strength for students, specifically they lack knowledge about the financing sources. Regarding the students' perception about the market and human capital, it was found that they have a notion of the elements that allow increasing sales in an organization and know how to recognize the importance of human capital. On the other hand, students express concern about procedures and corruption, which are barriers that usually prevent entrepreneurship in Mexico; likewise, they require more information about entrepreneurship support services.

Resumen El objetivo de esta investigación es identificar y describir los principales dominios y subdominios del ecosistema emprendedor que favorecen el emprendimiento en México, y establecer su relación con la intención de emprendimiento, para ello se elaboró un cuestionario directo estructurado el cual fue aplicado a 1,141 estudiantes de las carreras de contaduría, administración e informática, de la Facultad de Contaduría y Administración de la Universidad Nacional Autónoma de México, se realizó un análisis descriptivo, correlacional y multivariado. Los resultados permiten saber que la formación de un emprendedor integra conocimientos sociales, culturales y económicos, lo cual incrementa las probabilidades de crear emprendimientos exitosos, sin embargo, el conocimiento del ambiente empresarial no representa una fortaleza para los estudiantes, específicamente carecen de conocimientos sobre las fuentes de financiamiento. Respecto a la percepción de los estudiantes acerca del mercado y del capital humano, se encontró que estos tienen noción de los elementos que permiten incrementar las ventas en una organización y saben reconocer la importancia del capital humano. Por otra parte, los estudiantes manifiestan preocupación por los trámites y la corrupción que son barreras que suelen impedir el emprendimiento en México; asimismo, requieren de más información sobre de los servicios de apoyo al emprendimiento.

ABSTRACT This study analyzes how different institutional actors influenced the adoption of accounting standards based on the IPSAS in Portugal. There is a need to understand how social structures of signification, legitimation, and domination are activated by different institutional actors in the process of adopting accounting standards, particularly in a context of financial crisis. The study of the Portuguese case is particularly relevant due to the fact that the process of adopting new accounting standards based on the IPSAS took place in the context of a financial crisis related to the sovereign debt problem. Knowledge of the process of adopting accounting standards based on the IPSAS in Portugal can be useful for current and future agents of accounting changes in other countries. This research adopted a retrospective case study methodology, supported by documentary sources and semi-structured interviews as data collection and evidence generation methods. The main contribution of this study is to show the relevance of the balanced use of different social structures (signification, legitimation, and domination) in accounting change processes, as well as to show the strengthening of the power of institutional actors at the economic and political level vis-à-vis other institutional actors in contexts of financial crisis. signification legitimation problem countries methodology semistructured semi structured methods (signification processes visàvis vis à

Resumo Este estudo analisa como diferentes atores institucionais influenciaram a adoção de normas contábeis baseadas nas IPSAS em Portugal. Há necessidade de se compreenderem os acionamentos de estruturas sociais de significação, de legitimação e de dominação por diferentes atores institucionais em processos de adoção de normas contábeis, nomeadamente em contextos de crise financeira. O estudo do caso português é particularmente relevante devido ao fato de o processo de adoção de novas normas contábeis baseadas nas IPSAS ocorrer num contexto de crise financeira relacionada com a problemática das dívidas soberanas. O conhecimento do processo de adoção de normas contábeis baseadas nas IPSAS em Portugal pode ser útil para atuais e futuros agentes de mudança contábil em outros países. Esta pesquisa adotou uma metodologia de estudo de caso retrospectivo, suportada nos métodos documental e de entrevistas semiestruturadas, como métodos de coleta de dados e de geração de evidências. Este estudo contribui principalmente para mostrar a relevância do uso balanceado de diferentes estruturas sociais (significação, legitimação e dominação) em processos de mudança contábil, assim como para mostrar o reforço do poder de atores institucionais do nível econômico e político diante dos demais atores institucionais em contextos de crise financeira. significação soberanas países retrospectivo semiestruturadas evidências (significação

Abstract Background Anxiety and mood disorders are the main cause of illness in people under the age of 25, accounting for 45% of the global disease burden, whereas 4.6% of teenagers aged 15 to 19 are predicted to experience anxiety. Pakistan country, with a population of 200 million, has the worst mental health indicators and fewer than 500 psychiatrists. Despite the existence of various treatments for anxiety, this goes unrecognized and untreated. Due to a lack of awareness, evaluation, prevention, and interventional programs related to being implemented among adolescents in Pakistan, there is a rise in mental health issues in the earlier years of life. It calls for a critical need for indigenous, evidence-based interventions. The present study aimed to evaluate the feasibility of cognitive behavioral therapy (CBT)-based interventions to reduce anxiety symptoms among school children in Pakistan. Methods This study was a pre-post design, two-arm, single-blinded, feasibility, randomized controlled trial. Thirtyfour participants (experimental group, n = 17; control group, n = 17) were recruited from four semi-government schools in Rawalpindi with a mean age of 15 (M = 15, SD = 0.73). Two instruments Beck Anxiety Inventory for Youth (BAI-Y II) and BASC-3 Behavioural and Emotional Screening System Student (BESS-SF) were used to assess the severity of symptoms. Participants in the intervention arm received eight-group therapy CBT sessions. A two-way factorial analysis was used to examine the efficacy of CBT in reducing symptom severity. Results This study’s findings showed that in comparison to the wait-list control group, CBT successfully improved anxiety symptoms among school children while enhancing their social skills. Conclusion This study will help improve the treatment for anxiety in Pakistan by prioritizing school-based intervention and group-based CBT intervention. Trial registration The trial has been registered at the American Economic Association’s registry for randomized controlled trials. RCT ID: AEARCTR-00095 51. Registered 2022–07-04. 25 45 burden 46 4 6 4.6 1 country 20 million 50 psychiatrists untreated awareness evaluation prevention life indigenous evidencebased evidence based CBTbased prepost pre post design twoarm, twoarm two arm, two-arm singleblinded, singleblinded single blinded, blinded single-blinded experimental group 17 semigovernment semi government M 0.73. 073 0.73 . 0 73 0.73) BAIY BAI Y II BASC3 BASC 3 BASC- BESSSF BESS SF (BESS-SF eightgroup eight sessions twoway way studys s waitlist wait list skills schoolbased groupbased Associations Association trials ID AEARCTR00095 AEARCTR 00095 AEARCTR-0009 51 2022–0704. 20220704 2022–07 04. 2022 07 04 2022–07-04 2 4. 5 0.7 7 AEARCTR0009 0009 AEARCTR-000 0704 2022–0704 2022070 202207 2022–0 202 2022–07-0 0. AEARCTR000 000 AEARCTR-00 070 2022–070 20220 2022– 2022–07- AEARCTR00 00 AEARCTR-0 AEARCTR0 AEARCTR-

ABSTRACT Consumer preference and acceptance surveys associated with genetic improvement programs contribute to greater acceptance of new cultivars, in the competitive and dynamic ornamental plants market. Thus, the present work aimed to evaluate Brazilian habits related to the home cul-tivation of Capsicum spp. and preferences regarding four pre-cultivars of ornamental pepper, and the relationship with different socioeconomic factors. A virtual questionnaire containing 18 multiple-choice questions was shared by the authors in their contact networks, via social media and email. The responses were analyzed using descriptive statistics. The influence of socioeconomic factors on the respondents' habits and preferences was analyzed using the Chi-Square test. The survey included 1045 respondents from all Brazilian states, of all age groups, income levels and education levels. It was found that home cultivation of peppers is widespread throughout Brazil, in rural and urban areas, mostly in pots. Ornamental peppers were widely ac-cepted among men and women of all income classes. Although a greater preference was observed for white flowers and elongated, triangular fruits, with five stages of maturity, regional, social, and economic differences influenced the choice for these attributes. Greater acceptance was also observed for the medium vessel (2 dm3) and the hybrid HPO 03. After registration, this will be an important technological product adapted to Brazilian conditions. cultivars market Thus cul tivation spp precultivars pre pepper 1 multiplechoice multiple networks email statistics ChiSquare Chi Square test 104 states groups Brazil areas pots accepted ac cepted classes elongated fruits maturity regional attributes 2 ( dm3 dm 03 registration conditions 10 0

RESUMO No competitivo e dinâmico mercado de plantas ornamentais, pesquisas de preferência e aceitação dos consumidores associadas à programas de melhoramento genético cooperam para a maior aceitação de novas cultivares. Assim, o presente trabalho objetivou avaliar hábitos dos brasileiros relacionados ao cultivo doméstico de Capsicum spp. e preferências quanto à quatro pré-cultivares de pimenta ornamental, e a relação com diferentes fatores socioeconômicos. Questionário virtual contendo 18 perguntas de múltipla escolha foi compartilhado pelos autores em suas redes de contatos, via mídias sociais e e-mail. As respostas foram analisadas por meio de estatísticas descritivas. A influência dos fatores socioeconômicos em relação aos hábitos e preferências dos respondentes foi analisada pelo teste Qui-Quadrado. A pesquisa contemplou 1045 respondentes de todos os estados brasilei-ros, de todas as faixas de idade, níveis de renda e grau de escolaridade. Verificou-se que o cultivo doméstico das pimentas é bastante difundido em todo Brasil, em zonas rurais e urbanas, majoritariamente, em vasos. Pimentas ornamentais tiveram grande aceitação entre homens e mulheres de todas as classes de renda. Embora tenha sido observado maior preferência por flores brancas e frutos alongados e triangulares, com cinco estádios de maturação, diferenças regionais e sociais influenciaram a escolha por esses atributos. Maior aceitação também foi observada para o vaso médio (2 dm3) e para híbrido HPO 03. Após registro, este será um importante produto tecnológico adaptado às condições brasileiras. cultivares Assim spp précultivares pré ornamental 1 contatos email. email mail. mail e-mail descritivas QuiQuadrado. QuiQuadrado Qui Quadrado. Quadrado Qui-Quadrado 104 brasileiros, brasilei ros, ros brasilei-ros idade escolaridade Verificouse Verificou se Brasil urbanas majoritariamente vasos triangulares maturação atributos 2 ( dm3 dm 03 registro brasileiras 10 0

Abstract Purpose This research aims to investigate the relationship between Chief Executive Officer (CEO) narcissism and earnings management practices in Brazilian listed companies. Theoretical framework Support for the Upper Echelons Theory (UET). Design/methodology/approach Using a panel data regression approach, we analyze a sample of 106 companies listed on the B3 from 2010 to 2019. To assess CEO narcissism, we rely on their statements during quarterly conference calls, while earnings management is measured by estimating discretionary accruals based on the Collins model (2017). Findings The study uncovers a significant positive correlation between CEO narcissism and earnings management, suggesting that narcissistic CEOs manipulate accounting practices for personal gain, driven by their desire for attention and admiration. Furthermore, the analysis reveals that CEO tenure, board presence, company size, and profitability positively influence earnings management, while the Brazilian economic recession negatively impacts it. The research also innovates by introducing a unique method for measuring narcissism. Practical & social implications of research This study contributes to the literature by shedding light on the influence of managers' narcissism, underscoring the importance of considering personality traits when recruiting and supervising executives. Originality/value In terms of originality, this research measures the level of narcissism among CEOs using secondary data, adopting a methodology considered more reliable for the study of personality (Mehl et al., 2006). Additionally, it stands out for incorporating factors that have previously been identified in the international literature, but not yet explored in national studies, and that influence earnings management. These factors include CEOs' demographic characteristics, macroeconomic factors, and CEO duality. Thus, this study contributes to the earnings management and behavioral finance literatures and fills an important research gap regarding elements that may influence unethical practices that are harmful to stakeholders in emerging markets. (CEO UET. UET . (UET) Designmethodologyapproach Design approach 10 B 201 2019 calls 2017. 2017 (2017) gain admiration Furthermore tenure presence size managers executives Originalityvalue Originality value originality Mehl al al. 2006. 2006 2006) Additionally studies characteristics duality Thus markets (UET 1 20 (2017 200 2 (201 (20 (2 (

RESUMO Objetivos: O objetivo desse trabalho consiste em analisar e descrever o perfil dos pacientes acometidos por traumatismos no complexo bucomaxilofacial tratados em um hospital, no norte do Piauí. Métodos: Foram avaliados os prontuários dos pacientes submetidos a tratamento cirúrgico pela Equipe de Cirurgia e Traumatologia Bucomaxilofacial do Hospital Regional Chagas Rodrigues, desde o início do programa, compreendido entre julho de 2022 a outubro de 2023. Resultados: Observou-se que indivíduos do sexo masculino, na faixa etária dos 32 anos de idade, são os mais acometidos por traumas faciais, correspondendo a 80,68% dos casos, que houve uma predominância de injúrias no complexo órbito-zigomatico-maxilar (COZM), sendo responsável por 39,56% do total de fraturas deste estudo, tendo como principal fator etiológico os acidentes motociclísticos 76,14%, nesses casos, a conduta de tratamento mais realizada foi a Osteossíntese do Complexo Órbito-Zigomático-Maxilar (32,97%). Conclusão: Conclui-se que o trauma não deve ser visto apenas como uma complicação médica, mas também como um problema social e econômico, portanto torna-se necessário a criação, implementação de medidas de conscientização no trânsito e prevenção a respeito dos traumatismos faciais. Objetivos hospital Piauí Métodos Rodrigues programa 202 2023 Resultados Observouse Observou se masculino 3 idade faciais 8068 80 68 80,68 casos órbitozigomaticomaxilar órbito zigomatico maxilar COZM, COZM , (COZM) 3956 39 56 39,56 estudo 7614 76 14 76,14% ÓrbitoZigomáticoMaxilar Órbito Zigomático Maxilar 32,97%. 3297 32,97% . 97 (32,97%) Conclusão Concluise Conclui médica econômico tornase torna criação 20 806 8 6 80,6 (COZM 395 5 39,5 761 7 1 76,14 329 32,97 9 (32,97% 2 80, 39, 76,1 32,9 (32,97 76, 32, (32,9 (32, (32 (3 (

ABSTRACT Objective: The objective of this work is to analyze and describe the profile of patients affected by trauma to the oral and maxillofacial complex treated in a hospital in the north of Piauí. Methods: The medical records of patients undergoing surgical treatment by the Oral and Maxillofacial Surgery and Traumatology Team of the Chagas Rodrigues Regional Hospital were evaluated, since the beginning of the program, between July 2022 and October 2023. Results: It was observed that male individuals in the 32-year-old age group are the most affected by facial trauma, corresponding to 80,68% of cases, with a predominance of injuries in the orbito-zygomatico-maxillary complex (OZMC), accounting for 39,56% of the total fractures in this study, with motorcycle accidents as the main etiological factor (76,14%), in these cases, the most common treatment procedure was osteosynthesis of the orbito-zygomatic-maxillary complex (32,97%). Conclusion: It is concluded that trauma should not only be seen as a medical complication, but also as a social and economic problem, therefore it is necessary to create and implement traffic awareness and prevention measures regarding facial trauma. Objective Piauí Methods evaluated program 202 2023 Results 32yearold yearold 32 year old 8068 80 68 80,68 cases orbitozygomaticomaxillary orbito zygomatico maxillary OZMC, OZMC , (OZMC) 3956 39 56 39,56 study 76,14%, 7614 76,14% 76 14 (76,14%) orbitozygomaticmaxillary zygomatic 32,97%. 3297 32,97% . 97 (32,97%) Conclusion complication problem 20 3 806 8 6 80,6 (OZMC 395 5 39,5 761 76,14 7 1 (76,14% 329 32,97 9 (32,97% 2 80, 39, 76,1 (76,14 32,9 (32,97 76, (76,1 32, (32,9 (76, (32, (76 (32 (7 (3 (

This article analyzes the short-term economic effects of a 3.02% minimum wage adjustment based on a Social Accounting Matrix (SAM) for Brazil. The simulation exercises consider effects of income redistribution between different strata resulting from minimum wage increases by estimating the income multiplier effect, which uses different propensities to consume for each stratum. The simulated valorization is equivalent to the sum of the GDP variations in 2018 and 2019, representing a real gain in the purchasing power of the minimum wage if the adjustment in 2020 and 2021 considered the rule in force between 2011 and 2019. The results indicate possible combinations of minimum wage adjustment and fiscal policy that generate a positive net effect on economic activity (e.g., solutions mainly affecting the top of the income distribution).

Este artigo analisa os efeitos econômicos de curto prazo de um reajuste do salário mínimo de 3,02% a partir de uma Matriz de Contabilidade Social (MCS) para o Brasil. Os exercícios de simulação consideram efeitos de redistribuição de renda entre diferentes estratos resultantes de elevações de salário mínimo por meio da estimação do efeito multiplicador de renda, que utiliza diferentes propensões a consumir para cada estrato. A valorização simulada é equivalente à soma das variações do PIB em 2018 e 2019, representando o ganho real do poder de compra do salário mínimo caso o reajuste em 2020 e 2021 considerasse a regra vigente entre 2011 e 2019. Os resultados apontam combinações possíveis de reajuste de salário mínimo e política fiscal que geram efeito líquido positivo sobre a atividade econômica (e.g., soluções que afetem majoritariamente o topo da distribuição de renda).

Abstract Purpose The purpose of this research is to investigate whether using an accounting fundamental strategy can provide valuable information about the value of a business and generate positive excess buy-and-hold returns on stocks in the Euronext 100 index. Theoretical framework The theoretical framework of the study is based on the combination of valuation theory and accounting research. We rely on fundamental analysis as a stock valuation method, which involves looking at both quantitative and qualitative information in a company's economic and financial records. Design/methodology/approach We examine the relevance of growth and earnings response coefficients, as well as Piotroski's F-scores and Lev and Thiagarajan's L-scores in predicting future stock returns. The analysis covers the years 2000 to 2020. Findings The study finds that accounting fundamental signals provide value-relevant information to investors and have a significant and positive relationship with future buy-and-hold market returns, resulting in high-scoring portfolios achieving significant average annual market excess returns. Practical & social implications of research The results of the study have practical implications for investors who use fundamental analysis as an investment strategy. The results indicate that accounting fundamentals provide value-relevant information to investors and can lead to positive excess buy-and-hold returns. Originality/value The study contributes to the understanding of the role of fundamentals in firm valuation and provides fresh insights into binary models and fundamental analysis applied to European markets. In addition, the study tests the robustness of fundamental strategies using fixed effects regression analysis. buyandhold buy hold 10 index method companys company s records Designmethodologyapproach Design methodology approach coefficients Piotroskis Piotroski Fscores F scores Thiagarajans Thiagarajan Lscores L 200 2020 valuerelevant relevant highscoring high scoring Originalityvalue Originality markets addition 1 20 202 2

Abstract The objective of this paper is to quantify the land use from the primary activities in terms of consumption in Mexico. To do this, we assign data on the land use for agriculture, livestock, productive forestry, and aquaculture to the primary economic activities represented in the 2018 input-output table. Also, the input-output model of land use is complemented with statistical information from the import matrix and the social accounting matrix of 2018. The results indicate that the land foot-print amounts to 61 745 416 hectares and 0.49 hectares per capita. This means that 73% of the land footprint is represented by land areas within our country and 27% by areas in other countries. The land demand derived from the consumption of the population in Mexico is greater than the land areas used in the production of primary activities. This study has two limitations: one referred to the assumptions of the input-output model and another, to the concept of land use. The originality and value of the article consist in analyzing the demand for land for food production in Mexico, which represents the greatest threat to the conservation of terrestrial ecosystems and the ecological services that emanate from it.

Resumen El objetivo del presente estudio es cuantificar el uso de suelo del sector primario en términos del consumo en México. Para ello, se asignan datos sobre áreas del uso de suelo para la producción agrícola, pecuaria, forestal y acuícola a las actividades económicas primarias representadas en la matriz de insumo-producto de 2018 del país. Además, el modelo de insumo-producto del uso de suelo se complementó con la información estadística proveniente de la Matriz de Importaciones y la Matriz de Contabilidad Social de 2018. Los resultados indican que la huella de suelo de la actividad del sector primario asciende a 61 745 416 hectáreas y 0.49 hectáreas per cápita. Esto implica que 73% de esta huella de suelo está representada por áreas dentro del país y 27% por áreas en otros países. La demanda derivada de suelo correspondiente al consumo de la población en México es mayor a las áreas de suelo empleadas en la producción doméstica de las actividades primarias. Este estudio tiene dos limitaciones: una referida a los supuestos del modelo de insumo-producto y otra, al concepto sobre el uso de suelo. La originalidad y el valor del artículo consisten en analizar la demanda de suelo para la producción de alimentos en México, la cual representa la mayor amenaza para la conservación de los ecosistemas terrestres y los servicios ecológicos que de ella emanan.

Abstract The objective of this research is to identify the challenges and opportunities presented in higher education due to the COVID-19 pandemic, specifically for the Accounting and Auditing program of the Universidad Central del Ecuador. A survey containing open and closed questions was applied to a sample of 3974 students that consisted of several components: the teacher's methodological work, the evaluation system, the technological problem, the social relationship and the learning environment. The survey included a descriptive analysis of the subjects of the basic, formative and professionalizing areas, and provided important contributions that helped us to better understand the problem. Interesting data were revealed about economic opportunities for students because they received classes in this modality; however, there were challenges regarding access and availability of technological equipment. Finally, the research highlighted the need to ensure an adequate learning management platform, as well as constant training of teachers to strengthen innovative capabilities in their learning methodologies. JEL: I23 Center for Research and Higher Education.

Resumen La investigación tiene como objetivo identificar los retos y oportunidades que se presentan en la educación superior debido a la pandemia por la COVID-19, específicamente para la carrera de Contabilidad y Auditoría de la Universidad Central del Ecuador. Se aplicó a una muestra de 3974 estudiantes una encuesta que contiene preguntas abiertas y cerradas, referidas a diferentes componentes: el trabajo metodológico del docente, el sistema de evaluación, el problema tecnológico, el relacionamiento social y el entorno de aprendizaje. En la encuesta se hizo un análisis descriptivo de las asignaturas de las áreas básica, formativa y profesionalizante, y se obtuvieron aportes que nos ayudan a entender mejor la problemática. Se revelaron datos relacionados con las oportunidades económicas para los estudiantes gracias a recibir clases en esta modalidad; sin embargo, se presentaron retos en lo concerniente al acceso y la disponibilidad de equipamiento tecnológico. Finalmente, la investigación reveló la necesidad de garantizar una plataforma adecuada de gestión de aprendizaje, así como la preparación constante de los docentes, para fortalecer las capacidades de innovación en sus metodologías de aprendizaje. JEL: I23 Centro de enseñanza superior y de investigación.

Resumo A investigação tem como objetivo identificar os desafios e oportunidades que se apresentam na educação superior devido à pandemia da COVID-19, especificamente para a carreira de Contabilidade e Auditoria da Universidade Central do Equador. Aplicou-se a uma mostra de 3974 estudantes um levantamento que contém perguntas abertas e fechadas, referidas a diferentes componentes: o trabalho metodológico do docente, o sistema de avaliação, o problema tecnológico, o relacionamento social e o entorno de aprendizado. No levantamento se fez uma análise descritiva das matérias das áreas básica, formativa y profissionalizante e se obtiveram aportes importantes que nos ajudam a entender melhor a problemática. Revelaram-se dados interessantes relacionados às oportunidades econômicas para os estudantes graças ao fato de receberem aulas nesta modalidade; todavia, se apresentaram desafios no que concerne o acesso e a disponibilidade de equipamento tecnológico. Finalmente, a investigação revelou a necessidade de garantir uma plataforma adequada de gestão de aprendizado, assim como a preparação constante dos docentes, para fortalecer as capacidades de inovação em suas metodologias de aprendizado. JEL: I23 Centro de ensino superior e pesquisa.

Abstract In 2015, a range of congenital anomalies resulting from mother-to-child transmission of the zika virus emerged. Later called congenital zika syndrome (CZS), the condition includes microcephaly. Since then, around 4,000 children have been affected in 27 countries, with Brazil accounting for the largest proportion of cases. Family caregivers have also been affected. This study analyzes the literature on caregivers of children with CZS and how the disease has affected their everyday lives. We conducted an integrative review using the PubMed, Virtual Health Library, and Embase databases. Thirty-one articles were identified for analysis after screening. The findings were grouped into four categories: a) social impacts - changes in family relationships, life projects, and social life; b) subjective impacts - feelings of resilience, loneliness, grief, overburdening, fear, uncertainty, and spirituality and religion; c) economic and material impacts - loss of income, increased household expenses, change of residence, and unemployment; and d) health impacts - service unpreparedness, selflessness, self-care, changes in nutritional and sleep patterns, and mental health problems, including stress, anxiety and depression. 2015 mothertochild mother to child emerged CZS, , (CZS) microcephaly then 4000 4 000 4,00 2 countries cases lives PubMed Library databases Thirtyone Thirty one screening categories relationships projects b resilience loneliness grief overburdening fear uncertainty religion c income expenses residence unemployment d unpreparedness selflessness selfcare, selfcare self care, care self-care patterns problems stress depression 201 (CZS 400 00 4,0 20 40 0 4,

Resumo Em 2015, um espectro de anomalias congênitas, incluindo microcefalia, acometeu recém-nascidos como resultado da transmissão vertical pelo vírus zika, posteriormente denominada síndrome congênita do zika (SCZ). Desde então, cerca de 4 mil crianças foram afetadas em 27 países, sendo o Brasil o mais atingido. Cuidadores familiares também têm sido impactados. Esse estudo analisa publicações científicas que investigam as maneiras como a doença afetou as dinâmicas de vida de cuidadores familiares de crianças com SCZ. Realizou-se uma revisão integrativa de literatura consultando as bases de dados PubMed, Biblioteca Virtual em Saúde e Embase. Após as etapas de triagem, foram identificados 31 artigos. Os principais resultados foram agrupados em quatro categorias: a) impactos sociais que evidenciaram mudanças nas relações familiares, nos projetos de vida e no convívio social; b) impactos subjetivos - sentimentos de resiliência, solidão, luto, sobrecarga, medo, incerteza e relação com a espiritualidade; c) impactos econômicos e materiais - perda de renda, aumento de despesas, mudança de moradia e desemprego e d) impactos na saúde - despreparo dos serviços, renúncia do cuidado de si, modificações dos padrões nutricionais e de sono, repercussão para a saúde mental e níveis de estresse, ansiedade e depressão. 2015 congênitas microcefalia recémnascidos recém nascidos SCZ . (SCZ) então 2 países atingido impactados Realizouse Realizou se PubMed Embase triagem 3 artigos categorias social b resiliência solidão luto sobrecarga medo espiritualidade c renda despesas d serviços si sono estresse depressão 201 (SCZ 20

Abstract In 2015, a range of congenital anomalies resulting from mother-to-child transmission of the zika virus emerged. Later called congenital zika syndrome (CZS), the condition includes microcephaly. Since then, around 4,000 children have been affected in 27 countries, with Brazil accounting for the largest proportion of cases. Family caregivers have also been affected. This study analyzes the literature on caregivers of children with CZS and how the disease has affected their everyday lives. We conducted an integrative review using the PubMed, Virtual Health Library, and Embase databases. Thirty-one articles were identified for analysis after screening. The findings were grouped into four categories: a) social impacts - changes in family relationships, life projects, and social life; b) subjective impacts - feelings of resilience, loneliness, grief, overburdening, fear, uncertainty, and spirituality and religion; c) economic and material impacts - loss of income, increased household expenses, change of residence, and unemployment; and d) health impacts - service unpreparedness, selflessness, self-care, changes in nutritional and sleep patterns, and mental health problems, including stress, anxiety and depression.

Resumo Em 2015, um espectro de anomalias congênitas, incluindo microcefalia, acometeu recém-nascidos como resultado da transmissão vertical pelo vírus zika, posteriormente denominada síndrome congênita do zika (SCZ). Desde então, cerca de 4 mil crianças foram afetadas em 27 países, sendo o Brasil o mais atingido. Cuidadores familiares também têm sido impactados. Esse estudo analisa publicações científicas que investigam as maneiras como a doença afetou as dinâmicas de vida de cuidadores familiares de crianças com SCZ. Realizou-se uma revisão integrativa de literatura consultando as bases de dados PubMed, Biblioteca Virtual em Saúde e Embase. Após as etapas de triagem, foram identificados 31 artigos. Os principais resultados foram agrupados em quatro categorias: a) impactos sociais que evidenciaram mudanças nas relações familiares, nos projetos de vida e no convívio social; b) impactos subjetivos - sentimentos de resiliência, solidão, luto, sobrecarga, medo, incerteza e relação com a espiritualidade; c) impactos econômicos e materiais - perda de renda, aumento de despesas, mudança de moradia e desemprego e d) impactos na saúde - despreparo dos serviços, renúncia do cuidado de si, modificações dos padrões nutricionais e de sono, repercussão para a saúde mental e níveis de estresse, ansiedade e depressão.

Abstract The interest of social scientists in ancient accounting has been revived by the changes that capitalism underwent in the past decades. This has led to a careful scrutiny of the genealogy of accounting practices, with very contemporary expectations prompting a reexamination of the medieval genesis of accounting. These developments have encouraged a return to the grand narratives which, for more than a century and since the Weber/Sombart controversy, have explored the origins and meaning of accounting practices, linking them to the first manifestations of the spirit of capitalism. This article considers the ebb and flow of medievalists’ belief in a medieval capitalist rationality, which would have been expressed in accountancy, and resituates these ideas in their intellectual contexts. Drawing on recent research and on a study of the accounts of a 15th century Parisian couturier, Colin de Lormoye, the article reveals both the documentary and editorial constants and blind spots. It attempts to sketch out new avenues of analysis, moving away from grand teleological writings. The article raises the question of whether the accounting ratio of these actors constitutes a manifestation of the European genius of the Renaissance or are a writing practice anchored in specific social functioning. decades practices WeberSombart Weber Sombart controversy medievalists rationality accountancy contexts th couturier Lormoye spots analysis writings functioning

Resumo O interesse das ciências sociais pelas contabilidades antigas foi reavivado pelas mudanças por que passa o capitalismo nas últimas décadas. A genealogia das práticas contábeis passa por um escrutínio cuidadoso, e expectativas muito contemporâneas suscitam releituras da gênese medieval das contabilidades, fazendo destas últimas práticas intimamente ligadas à cultura europeia e ocidental. Elas estimulam um retorno às grandes narrativas que, há mais de um século e desde a controvérsia Weber/Sombart, reconstituem as origens e o sentido das práticas contábeis, ligando-as às primeiras manifestações do espírito capitalista. O artigo se volta aos fluxos e refluxos da crença dos medievalistas em uma racionalidade capitalista medieval que se exprimiria nas contabilidades, para as inscrever em seus contextos intelectuais. Mostra suas constantes, mas também seus pontos cegos, notadamente documentais e editoriais, apoiando-se em trabalhos recentes e no estudo do caso particular das contas de um costureiro parisiense do século XV, Colin de Lormoye. O trabalho tenta esboçar novas pistas de análise, distantes dos grandes relatos teleológicos. A ratio contábil desses atores seria a manifestação do gênio europeu do Renascimento ou uma prática de escrita ancorada em um funcionamento social específico? décadas cuidadoso ocidental WeberSombart Weber Sombart Weber/Sombart ligandoas ligando intelectuais constantes cegos editoriais apoiandose apoiando XV Lormoye análise teleológicos específico

Résumé L’intérêt des sciences sociales pour les comptabilités anciennes a été ravivé par les changements qui affectent le capitalisme depuis quelques décennies. La généalogie des pratiques comptables est scrutée avec soin et des attentes très contemporaines suscitent des relectures de la genèse médiévale des comptabilités, faisant de ces dernières des pratiques intimement liées à la culture européenne et occidentale. Elles stimulent un retour des grands récits qui, depuis plus d’un siècle et la controverse Weber/Sombart, racontent les origines et le sens des pratiques comptables, en les liant aux premières manifestations de l’esprit capitaliste. L’article s’intéresse aux flux et reflux de la croyance des médiévistes en une rationalité capitaliste médiévale s’exprimant dans les comptabilités, pour les inscrire dans leurs contextes intellectuels. Il en montre des constantes, mais aussi des angles morts, notamment documentaires et éditoriaux, en s’appuyant sur des travaux récents et sur l’étude du cas particulier des comptes d’un couturier parisien du XVe siècle, Colin de Lormoye. Il tente d’esquisser de nouvelles pistes d’analyse, à distance des grands écrits téléologiques. La ratio comptable de ces acteurs est-elle la manifestation du génie européen de la Renaissance ou bien une pratique de l’écrit ancrée dans un fonctionnement social spécifique ? Lintérêt L intérêt décennies occidentale dun d WeberSombart Weber Sombart Weber/Sombart lesprit l esprit Larticle article sintéresse s intéresse sexprimant exprimant intellectuels constantes morts éditoriaux sappuyant appuyant létude étude Lormoye desquisser esquisser danalyse, danalyse analyse, analyse d’analyse téléologiques estelle elle lécrit écrit

Abstract The interest of social scientists in ancient accounting has been revived by the changes that capitalism underwent in the past decades. This has led to a careful scrutiny of the genealogy of accounting practices, with very contemporary expectations prompting a reexamination of the medieval genesis of accounting. These developments have encouraged a return to the grand narratives which, for more than a century and since the Weber/Sombart controversy, have explored the origins and meaning of accounting practices, linking them to the first manifestations of the spirit of capitalism. The article considers the ebb and flow of medievalists’ belief in a medieval capitalist rationality, which would have been expressed in accountancy, and resituates these ideas in their intellectual contexts. Drawing on recent research and on a study of the accounts of a 15th century Parisian couturier, Colin de Lormoye, the article reveals both the documentary and editorial constants and blind spots. It attempts to sketch out new avenues of analysis, moving away from grand teleological writings. The article raises the question of whether the accounting ratio of these actors constitutes a manifestation of the European genius of the Renaissance or are a writing practice anchored in specific social functioning. decades practices WeberSombart Weber Sombart controversy medievalists rationality accountancy contexts th couturier Lormoye spots analysis writings functioning

Resumen Introducción: En Argentina, los medicamentos de alto costo (MAC) generan una carga económica elevada que deben afrontar las instituciones sanitarias. Sin embargo, no existe a la fecha un estu dio en Argentina que indique la magnitud del real problema de los MAC para la Seguridad Social. El presente trabajo, explora cuál es su impacto económico para una de las principales Obras Sociales del país. Métodos: Se realizó un estudio descriptivo con etapa analítica a partir de datos obtenidos en gerencia de prestaciones, área farmacia y área contable de la institución. Cada medicamento fue clasificado según recomendación de OMS (clasificación Anatómica-Terapéutica- Química-ATC). Los precios fueron consignados en tres valores: nominal al momento de adquisición, actualizado a pesos fin de 2021 utilizando el CER (coeficiente de estabilización de referencia), y en dólares (USD). Se evaluaron 105 324 dispensas de MAC, correspondientes a 258 011 unidades para 10 450 afiliados. Resultados: El gasto total anualizado fue 57 millones de dólares (USD), y por usuario 6220 USD. Solo 1.9% de los afiliados requirieron MAC, aunque el gasto fue del 21.9% de los ingresos (aportes + contribuciones). Los primeros 5 medicamentos que generaron el mayor gasto fueron enzalutamida, bevacizu mab, nivolumab, palbociclib, pembrolizumab. Las enfermedades oncológicas y reumatológicas representaron el 62.8% del gasto. Conclusión: A la luz de los resultados, se deduce que los MAC constituyen un riesgo potencial de desfinanciación del sistema de salud si son abordados de manera atomizada por cada subsector. Los MAC requieren de políticas globales de carácter nacional y/o regional.

Abstract Introduction: In Argentina, high-cost drugs (HCD) induce a high economic burden for all the health system sec tors. However, it does not exist in Argentina any data that indicates the real problem of HCD for Social Security. That is why, the present study explores the economic impact of the HCD for one of the main Institutions of the country. Methods: A descriptive study with an analytical stage was carried out based on data obtained from management, pharmacy and accounting area. Each drug was classified according to WHO recommendation (Anatomical-Therapeutic-Chemical-ATC classification). The prices were expressed in three ways: nominal value at the time of acquisition in local currency, updated using the CER (reference stabilization coefficient), and in US dollars. A total of 105 324 HCD dispensed were evaluated, which corresponded to 258 011 units destined to 10 450 patients. Results: Total annualized spend was US$57 million (US$6220 per patient). Only 1.9% of affiliates required HCD, although those expenses represented 21.9% of the institutions´ total income. The first 5 drugs associated to the highest expenditure were enzalutamide, bevacizumab, nivolumab, palbociclib, pembrolizumab. Oncological and rheumatological diseases represented 62.8% of the HCD costs. Conclusion: Considering the results obtained, it can be deduced that if the HCD problem is approached in a scattered way by each subsec tor, it will become a potential risk for health system defund. The HCD topic requires of global policies at national or even regional level.