Abstract In 1824, the legislation of the young republic determined that the states would have the right to receive the part of the decimal mass that in viceregal times belonged to the monarch. This caused conflicts between the civil and ecclesiastical authorities that can only be observed from the regional scope. The purpose of this article is to analyze how the government of Durango tried to take its corresponding part of the gross decimal, the response of the clergy to that claim, and the results of the conflict between the state and the Cathedral of Durango. For the analysis, the perspective of fiscal history is fundamental, since it enables the examination of activities related to the exercise of state power. Therefore, this work aims to broaden the knowledge of fiscal organization during the first decades of independent life in Mexico. Thus, by using state and federal legislation, both state and clerical accounting documents, and communications between both instances, it is possible to conclude that the problems in the state of Durango were not a mere reflection of the struggles of the national government.

Resumen En 1824, la legislación de la joven república determinó que los estados contarían con el derecho de recibir la parte de la masa decimal que en tiempos virreinales perteneció al monarca. Esto provocó conflictos entre la autoridad civil y la eclesiástica que sólo pueden ser observados desde el ámbito regional. El objetivo del presente artículo es analizar cómo el gobierno de Durango intentó tomar su parte correspondiente de la gruesa decimal, la respuesta del clero ante esa pretensión y los resultados del conflicto entre el estado y la Catedral de Durango. Para el análisis, resulta fundamental la perspectiva de la historia fiscal, pues ésta permite indagar en las actividades propias del ejercicio del poder estatal. De tal manera que este trabajo pretende contribuir al conocimiento sobre la organización fiscal de las primeras décadas de la vida independiente en México. Así, mediante el uso de la legislación, estatal y federal, documentos contables tanto estatales como clericales y comunicaciones entre ambas instancias es posible concluir que las problemáticas del estado de Durango no fueron un mero reflejo de las pugnas del gobierno nacional.

Abstract This contribution analyzes critically the growing adoption of the “decolonial” perspective in the Anglo-Saxon academy, accounting for the risk of it being emptied of its original political and epistemological radicality. Through a bibliometric analysis, it evidences the linguistic and geopolitical hegemony of English and the institutions of the global North in the production and dissemination of “decolonial” knowledge. The paper further argues how this situation perpetuates colonial inequalities by co-opting and “translating” insurgent knowledges into Western instrumental logics. This discursive “decolonial” perspective is countered by an anti/countercolonial praxis, rooted in the historical struggles of the oppressed peoples of the global South, calling for the dismantling of entrenched colonial hierarchies and structures in the corporate academy and for radical transformation of all spheres of life in the face of existing coloniality.

Resumo Esta contribuição analisa criticamente a crescente adoção da perspectiva “decolonial” na academia anglo-saxônica, explicando o risco de que ela possa ser esvaziada de sua radicalidade política e epistemológica original. Por meio de uma análise bibliométrica, ele destaca a hegemonia linguística e geopolítica do inglês e das instituições do Norte global na produção e disseminação do conhecimento “decolonial”. Em seguida, mostra como essa situação perpetua as desigualdades coloniais ao cooptar e “traduzir” o conhecimento insurgente para a lógica instrumental ocidental. Essa perspectiva discursiva “descolonial” é contraposta por uma práxis anticolonial, enraizada nas lutas históricas dos povos oprimidos do Sul global, que exige o desmantelamento de hierarquias e estruturas coloniais arraigadas na academia corporativa e a defesa de uma transformação radical em todas as esferas da vida em face da colonialidade existente.

Resumen Esta contribución analiza críticamente la creciente adopción de la perspectiva “decolonial” en la academia anglosajona, dando cuenta del riesgo de que se vacíe de su radicalidad política y epistemológica original. Mediante un análisis bibliométrico, evidencia la hegemonía lingüística y geopolítica del inglés y las instituciones del Norte global en la producción y difusión del conocimiento “decolonial”. Seguidamente plantea como esta situación perpetua las desigualdades coloniales al cooptar y “traducir” los saberes insurgentes a las lógicas instrumentales occidentales. A esta perspectiva “decolonial” discursiva se contrapone una praxis anti/contracolonial, enraizada en las luchas históricas de los pueblos oprimidos del Sur global, instando desmantelar las jerarquías y estructuras coloniales enquistadas en la academia corporativa y a una incidencia en la transformación radical de todos los ámbitos de la vida frente a la colonialidad vigente.

Resumen: La interpelación de Dussel a la ética levinasiana fue que la exterioridad como mero lugar crítico no era suficiente para pensar una política y, por ello, era necesario pasar a otra Totalidad para responder (a un nivel político y económico) a las exigencias del otro. Así, para dicha perspectiva, la exterioridad se comprende como un momento que es reintegrado en una dialéctica que vuelve al momento de la Totalidad, aunque esta es postulada como nueva. Consideramos muy pertinente abordar el problema del necesario “pasaje” de la ética a la política, que Dussel había de resolver mediante una nueva Totalidad. Sin embargo, creemos que dicho problema debe reabrirse reconsiderando algunos elementos de la relación entre exterioridad y Totalidad, que Levinas mismo plantea. Así, es fundamental plantear algunas interrogantes que nos permitan una visión más compleja de la interpelación política a la ética levinasiana desde la condición latinoamericana de exclusión. Las interrogantes son: ¿si se tiene como punto de partida la exterioridad ética para la construcción de una nueva Totalidad, “totalidad” es realmente una categoría correcta? Porque una “Totalidad” que tuviera como fundamento la exterioridad no tendría propiamente la constitución de una Totalidad, pues ¿qué movimiento o efecto tendría la exterioridad sobre la Totalidad? Y en el denominado “pasaje” de la ética a la política ¿no cambian de constitución tanto la exterioridad como de la Totalidad? Frente a dichas problematizaciones divisamos un eje fundamental: que es necesario aceptar que en el pasaje de la ética a la política se comete una necesaria alteración de la exterioridad. Esto implicaría dar cuenta de la transfiguración que la exterioridad sufre para enfrentar políticamente a la Totalidad.

Abstract: Dussel's challenge to Levinasian ethics was that exteriority as a mere critical place was not enough to think about politics and, therefore, it was necessary to move to another Totality to respond (at a political and economic level) to the demands of the other. Thus, for this perspective, exteriority is understood as a moment that is reinstated in a dialectic that returns to the moment of Totality, although this is postulated as new. We consider it very pertinent to address the problem of the necessary “passage” from ethics to politics, which Dussel had to resolve through a new Totality. However, we believe that this problem should be reopened by reconsidering some elements of the relationship between exteriority and Totality, which Levinas himself raises. Thus, it is essential to raise some questions that allow us a more complex vision of the political interpellation of Levinasian ethics from the Latin American condition of exclusion. The questions are: if ethical exteriority is taken as a starting point for the construction of a new Totality, is “totality” really a correct category? Because a “Totality” that had exteriority as its foundation would not properly have the constitution of a Totality, since what movement or effect would exteriority have on the Totality? And in the so-called “passage” from ethics to politics, don't both exteriority and Totality change their constitution? Faced with these problematizations we see a fundamental axis: that it is necessary to accept that in the passage from ethics to politics a necessary alteration of exteriority is committed. This would imply accounting for the transfiguration that exteriority undergoes to politically confront the Totality.

Abstract This research aims to analyze the perception of the students of the eighth semester of the Bachelor's Degree in Accounting assigned to the Universidad Veracruzana on the educational experience of environmental accounting taken in the February-July 2023 semester. In this cross-sectional quantitative study, applied a questionnaire to 237 students. The instrument consists of Likert scale responses constructed with the content of the theoretical knowledge of the environmental accounting subject. The results show that the majority of students consider that it is important both for their professional training and for their job performance to take the subject of environmental accounting. Identifying results on the application of environmental accounting in the educational environment as part of the training of an accounting graduate dictates the originality of this study, since training students with an environmental perspective contributes to having a professional with a vision consistent with conservation and care. of natural resources, therefore, knowing their perception from an accounting perspective is a step towards sustainable development. As future research, it is sought that the instrument be applied after a year after the students have graduated to identify the impact on the labor field, since it is concluded that the future graduate in accounting, being trained with an environmental vision, demonstrates the maturity of environmental accounting, which contributes to the sustainable development of society.

Resumen La presente investigación tiene como objetivo analizar la percepción de los estudiantes del octavo semestre de la licenciatura en Contaduría de la Universidad Veracruzana sobre la experiencia educativa de contabilidad ambiental cursada durante el semestre febrero-julio de 2023. Para ello, se diseñó un estudio de tipo cuantitativo de corte transversal, y se aplicó un cuestionario a 237 estudiantes en el que se indagaba sobre el contenido teórico de la asignatura de Contabilidad Ambiental. Los resultados obtenidos muestran que la mayoría de los estudiantes consideran que cursar la referida asignatura es importante tanto para su formación profesional como para su desempeño laboral. La originalidad de este estudio radica en la identificación de datos sobre la aplicación de la contabilidad ambiental en el entorno educativo como parte integral de la formación de un licenciado en Contaduría. Como futuras investigaciones se propone aplicar el mismo instrumento después de un año de que los estudiantes hayan egresado con el fin de identificar el impacto de la formación en contabilidad ambiental en su desempeño laboral. Se concluye, por tanto, que un futuro licenciado en Contaduría formado con una visión ambiental demuestra la madurez de la contabilidad ambiental, la cual constituye un aporte fundamental para el desarrollo sustentable de la sociedad.

Resumo O objetivo desta pesquisa é analisar a percepção dos alunos do oitavo semestre da licenciatura em Ciências Contábeis da Universidade Veracruzana sobre a experiência educacional em contabilidade ambiental realizada durante o semestre de fevereiro a julho de 2023. Para tanto, foi realizado um estudo do tipo desenho transversal quantitativo, e foi aplicado um questionário a 237 alunos no qual foi investigado o conteúdo teórico da disciplina Contabilidade Ambiental. Os resultados obtidos mostram que a maioria dos estudantes considera que a frequência da referida disciplina é importante tanto para a sua formação profissional como para o seu desempenho profissional. A originalidade deste estudo reside na identificação de dados sobre a aplicação da contabilidade ambiental no ambiente educacional como parte integrante da formação do graduado em Ciências Contábeis. Como pesquisa futura, propõe-se a aplicação do mesmo instrumento um ano após a graduação dos alunos, a fim de identificar o impacto da formação em contabilidade ambiental no seu desempenho profissional. Conclui-se, portanto, que um futuro graduado em contabilidade formado com visão ambiental demonstra a maturidade da contabilidade ambiental, que constitui uma contribuição fundamental para o desenvolvimento sustentável da sociedade.

ABSTRACT The popular and solidarity economy plays a significant economic role in contemporary society. This is why many of its actors must learn how to assume their role within taxation. This article focuses on the literature review associated with Accounting, Finance and Economics, in order to, with a solid and specialized perspective, analyze the qualitative relationship between these actors’ financial education and tax exemptions. The review of knowledge gaps, strategies to improve tax and financial education, and strengthening tax compliance, allowed to conclude that early financial education, technological platforms development and public policies promulgation associated with financial and financial aspects tax, conform the way to follow for achieving comprehensive training that covers fiscal aspects and improves the relationship of popular and solidarity economy actors with tax exemptions.

RESUMEN La economía popular y solidaria juega un papel económico significativo en la sociedad contemporánea. Es por esto que muchos de los actores que la conforman deben aprender cómo asumir su rol dentro de la fiscalidad. Este artículo se enfoca en la revisión de la literatura asociada con Contabilidad, Finanzas y Economía, para así, con una perspectiva sólida y especializada, analizar la relación cualitativa entre educación financiera y exoneraciones tributarias de estos actores. La revisión sobre las brechas de conocimiento, las estrategias para mejorar la educación tributaria y financiera, y el fortalecimiento del cumplimiento tributario, permitieron concluir que la educación financiera temprana, el desarrollo de plataformas tecnológicas y la promulgación de políticas públicas asociadas a los aspectos financieros y tributarios, son el camino a seguir para lograr una formación íntegra que abarque aspectos fiscales y mejore la relación de los actores de economía popular y solidaria con las exenciones fiscales.

Abstract: Decrypting or reconstructing extinct languages is challenging, especially when the objective is to reconstruct a language with no or very few texts left, such as the Khazar language or early Slavic and Ugric languages. In this paper, we lay out the historical perspective of the Khazar people, their language, and contemporary descendant ethnic groups, namely the Chuvash and Tatar people. Then we discuss ways Computer Science can help researchers in language reconstruction and decryption. Finally, we pilot an approach to find Khazar/Bulgar word candidates in Chuvash and Tatar languages by (1) normalizing the words of two languages and (2) comparing them, accounting for the semantic concepts to solve the homonymy problem, and (3) excluding common Turkic words and borrowings from the Russian language.

Resumo: A doença Covid19, resultante da contaminação pelo vírus SARS-CoV-2, causou efeitos na economia, sobretudo no setor agrícola, que se tornou mais suscetível à elevação de custos não percebidos facilmente. Este estudo tem como objetivo analisar o impacto nos custos de aquisição de insumos, ocasionados pela pandemia do Covid-19, em pequenas propriedades rurais familiares, sob a ótica da metodologia Total Cost of Ownership (TCO). A metodologia empregada nesta investigação foi a do estudo de caso genérico em 12 propriedades rurais familiares, situadas na Região Sul do Brasil, com dados coletados entre abril de 2017 e março de 2020. Foram analisados quatro insumos comuns a todas as propriedades. Os resultados demonstraram que houve um acréscimo de 39,47% nos custos de aquisição dos insumos, equivalente a um aumento médio ponderado de 34,7%, o que impactou negativamente no resultado monetário das propriedades familiares. Concluiu-se que as propriedades foram afetadas pelos efeitos da pandemia no que se refere à compra de insumos, principalmente com o aumento dos custos de aquisição, em decorrência do desabastecimento dos suprimentos essenciais para as operações básicas das pequenas propriedades rurais. Resumo Covid19 Covid SARSCoV2, SARSCoV2 SARSCoV SARS CoV 2, 2 SARS-CoV-2 economia agrícola facilmente 19, 19 Covid-19 familiares TCO. TCO . (TCO) 1 Brasil 201 2020 3947 39 47 39,47 347 34 7 34,7% Concluiuse Concluiu Covid1 SARS-CoV- Covid-1 (TCO 20 202 394 3 4 39,4 34,7 SARS-CoV Covid- 39, 34,

Abstract: The Covid19 disease, resulting from contamination by the SARS-CoV-2 virus, impacted on the economy, especially in the agricultural sector, which has become more susceptible to these impacts through the rise in costs that are not easily perceived. This study aims to analyze the impact on input acquisition costs, caused by the Covid-19 pandemic, in small family farms, from the perspective of the Total Cost Ownership (TCO) methodology. The methodology used in this research was a case study in 12 family farms, located in the southern region of Brazil, with data collected from April 2017 to March 2020. Four inputs common to all properties were analyzed. The results showed that there was an increase of 39.47% in the acquisition costs of inputs and a weighted average increase of 34.7%, which had a negative impact on the monetary result of family properties. It was concluded that the properties were affected by the effects of the pandemic with regard to the purchase of inputs, mainly with an increase in acquisition costs, due to the shortage of essential supplies for the basic operations of small rural properties. Abstract Covid Covid1 disease SARSCoV2 SARSCoV SARS CoV 2 SARS-CoV- virus economy sector perceived 19 Covid-1 farms TCO (TCO 1 Brazil 201 2020 analyzed 3947 39 47 39.47 347 34 7 34.7% SARS-CoV Covid- 20 202 394 3 4 39.4 34.7 39. 34.

Resumen: El objetivo de este estudio fue estimar el coste-efectividad de cuatro terapéuticas disponibles para la leishmaniasis mucosa en Brasil: miltefosina, antimoniato de meglumina, asociado con y sin pentoxifilina, y anfotericina B liposomal. La perspectiva adoptada fue la del Sistema Único de Salud brasileño (SUS). El resultado de interés fue el “paciente curado”, que se analizó mediante un modelo de árbol de decisión. Las estimaciones de costes directos y efectividad se obtuvieron de la literatura científica. El antimoniato de meglumina aislado fue la estrategia de comparación de referencia; el anfotericina B liposomal tuvo una razón coste-efectividad incremental (RCEI) de USD 7.409,13 por paciente curado, y la combinación de antimoniato de meglumina con pentoxifilina tuvo una RCEI de USD 85,13. Predominó la miltefosina, con un coste más elevado y una eficacia similar en comparación con la de antimoniato de meglumina. Los análisis de sensibilidad que variaron el coste en ±25% no alteraron los resultados. Sin embargo, cuando el coste de la miltefosina se estimó en menos de USD 171,23, esta estrategia resultó dominante sobre la antimoniato de meglumina aislada. Los resultados confirman que el tratamiento con anfotericina B liposomal sigue siendo la opción con el RCEI más elevado entre las terapéuticas evaluadas. A su vez, la miltefosina puede ser coste-efectiva en función de la variación del precio de compra, lo que merece atención al ser la única opción oral disponible. La falta de consideración de otros aspectos impide el uso inmediato de estos resultados para subvencionar la toma de decisiones, pero también apunta a la necesidad de negociar los precios de los fármacos disponibles para leishmaniasis mucosa y de fomentar la transferencia de tecnología u otras acciones dirigidas a ampliar el papel del sector industrial nacional.

Abstract: This study aimed to estimate the cost-effectiveness of four therapeutic approaches available for mucosal leishmaniasis in Brazil: miltefosine, meglumine antimoniate, combined with and without pentoxifylline, and liposomal amphotericin B. The perspective adopted was that of the Brazilian Unified National Health System (SUS). The outcome of interest was “cured patient”, which was analyzed using a decision tree model. Estimates of direct costs and effectiveness were obtained from the scientific literature. Meglumine antimoniate alone was the base comparator strategy; liposomal amphotericin B showed an incremental cost-effectiveness ratio (ICER) of USD 7,409.13 per cured patient, and the combination of meglumine antimoniate with pentoxifylline presented an ICER of USD 85.13. Miltefosine was absolutely dominated, with higher cost and similar effectiveness when compared to meglumine antimoniate. Sensitivity analyses, varying the cost by ±25%, did not change the results. However, when the cost of miltefosine was estimated at less than USD 171.23, this strategy was dominant over meglumine antimoniate alone. The results confirm that treatment with liposomal amphotericin B remains the option with the highest ICER among the approaches analyzed. Miltefosine may be cost-effective based on the variation in the acquisition price, which deserves attention because it is the only available oral option. The non-accounting of other aspects prevent the use of these results immediately to support decision-making, but they point out the need to negotiate the prices of drugs available for mucosal leishmaniasis and indicates the need of encouraging technology transfer or other actions aimed at expanding the performance of the Brazilian national industrial complex.

Resumo: O objetivo deste estudo foi estimar o custo-efetividade de quatro abordagens terapêuticas disponíveis para leishmaniose mucosa no Brasil: miltefosina, antimoniato de meglumina, com e sem associação à pentoxifilina e anfotericina B lipossomal. A perspectiva adotada foi a do Sistema Único de Saúde (SUS). O desfecho de interesse foi “paciente curado”, que foi analisado por meio de um modelo de árvore de decisão. Estimativas de custos diretos e efetividade foram obtidas da literatura científica. O antimoniato de meglumina isolado foi a estratégia de comparação de base; a anfotericina B lipossomal apresentou razão de custo-efetividade incremental (RCEI) de USD 7.409,13 por paciente curado, e a combinação de antimoniato de meglumina com pentoxifilina apresentou RCEI de USD 85,13. A miltefosina foi dominada, com maior custo e efetividade semelhante quando comparada àquelas do antimoniato de meglumina. As análises de sensibilidade, variando o custo em ±25%, não alteraram os resultados. No entanto, quando o custo da miltefosina foi estimado em menos de USD 171,23, essa estratégia foi dominante sobre o antimoniato de meglumina isolado. Os resultados confirmam que o tratamento com anfotericina B lipossomal continua sendo a opção com maior RCEI entre as abordagens analisadas. Por sua vez, a miltefosina pode ser custo-efetiva com base na variação do preço de aquisição, o que merece atenção por ser a única opção oral disponível. A não consideração de outros aspectos impede o uso imediato desses resultados para subsidiar a tomada de decisão, mas apontam a necessidade de negociação dos preços dos medicamentos disponíveis para a leishmaniose mucosa e indicam a necessidade de incentivar a transferência de tecnologia ou outras ações que visem ampliar a atuação do complexo industrial nacional.

ORIENTATION: The argument rethinks current managerial practices in higher education. RESEARCH PURPOSE: Satire beckons when normal science cannot reproduce itself or shift to account for different ways of doing things. When reality mimics satire, satire becomes an appropriate methodology. Such literary approaches can reveal what normal science cannot MOTIVATION FOR THE STUDY: To add to critical management studies and the combatting of academentia as an institutional condition. RESEARCH DESIGN, APPROACH AND METHOD: The general methodology derives from both literary and business principles read through critical management studies and cultural studies. Autoethnography is shown here to be useful within accounting and management studies. The Semler and the Kalahari management practices explicitly specify the need to rethink 'operational models'. MAIN FINDINGS: No findings are offered in the conventional sense. Rather, relations are analysed and conclusions result from my own internal dialogue as a central player in the case study. The 'transformation' objectives of governance were disconnected from educational purposes. The resulting dramatic narrative hopefully appeals to readers in terms of their own lived conditions: can readers insert themselves into the narrative in terms of their own experiences? PRACTICAL AND/OR MANAGERIAL IMPLICATIONS: Institutions to be managed as adhocracies. What has been learned after 20 years of transformation and restructuring, if anything? CONTRIBUTION AND/OR VALUE-ADD: An engagement with critical management studies from the perspective of cultural studies identifies some solutions. Like the former, the latter examines issues of power relations, in this case, relations subsisting within administrative systems rather than the more usual framing as being between classes, races, ethnicities and genders.

BACKGROUND: Despite the high burden of cataracts, South Africa is not meeting its cataract surgery rate, mainly because of health system factors. Information on the costs involved can be beneficial in upscaling cataract surgery AIM: To estimate the cost of cataract surgery from the health service perspective SETTING: Public-sector eye hospital in KwaZulu-Natal, South Africa METHODS: A retrospective cost analysis using a mixed costing approach was used. The study population included adult patients who had cataract surgery performed at the hospital between 01 April 2018 and 31 March 2019. An activity-based approach was used RESULTS: The cost for a cataract in a single eye in 2018/2019 was R4184.81 ($299.00). The highest contributor to the cost was human resources (46%), followed by equipment (19%) and medication (17%). Doctors accounted for 59% of the human resource cost, followed by nurses (24%). Theatre equipment cost accounted for 97% of the equipment cost, with two major equipment (operating microscope and phacoemulsification machine) accounting for 80% (R587.80) per patient. The medication used for anaesthesia contributed 59% (R499.04) of the medication cost CONCLUSION: This is the first cost estimate of cataract surgery in the public sector in South Africa. It provides preliminary information that may be used to inform the buy-out of ophthalmology services when the National Health Insurance is implemented CONTRIBUTION: This study provides useful information on costing cataract surgery in the African setting, and the information can be used to determine how to attain cataract surgery goals in a cost-effective manner

Resumo: O objetivo deste estudo foi estimar o custo-efetividade de quatro abordagens terapêuticas disponíveis para leishmaniose mucosa no Brasil: miltefosina, antimoniato de meglumina, com e sem associação à pentoxifilina e anfotericina B lipossomal. A perspectiva adotada foi a do Sistema Único de Saúde (SUS). O desfecho de interesse foi “paciente curado”, que foi analisado por meio de um modelo de árvore de decisão. Estimativas de custos diretos e efetividade foram obtidas da literatura científica. O antimoniato de meglumina isolado foi a estratégia de comparação de base; a anfotericina B lipossomal apresentou razão de custo-efetividade incremental (RCEI) de USD 7.409,13 por paciente curado, e a combinação de antimoniato de meglumina com pentoxifilina apresentou RCEI de USD 85,13. A miltefosina foi dominada, com maior custo e efetividade semelhante quando comparada àquelas do antimoniato de meglumina. As análises de sensibilidade, variando o custo em ±25%, não alteraram os resultados. No entanto, quando o custo da miltefosina foi estimado em menos de USD 171,23, essa estratégia foi dominante sobre o antimoniato de meglumina isolado. Os resultados confirmam que o tratamento com anfotericina B lipossomal continua sendo a opção com maior RCEI entre as abordagens analisadas. Por sua vez, a miltefosina pode ser custo-efetiva com base na variação do preço de aquisição, o que merece atenção por ser a única opção oral disponível. A não consideração de outros aspectos impede o uso imediato desses resultados para subsidiar a tomada de decisão, mas apontam a necessidade de negociação dos preços dos medicamentos disponíveis para a leishmaniose mucosa e indicam a necessidade de incentivar a transferência de tecnologia ou outras ações que visem ampliar a atuação do complexo industrial nacional. Resumo custoefetividade Brasil SUS. SUS . (SUS) curado , curado” decisão científica (RCEI 740913 7 409 13 7.409,1 8513 85 85,13 dominada sensibilidade 25 ±25% entanto 17123 171 23 171,23 analisadas vez custoefetiva efetiva aquisição disponível nacional (SUS 74091 40 1 7.409, 851 8 85,1 2 ±25 1712 17 171,2 7409 4 7.409 85, ±2 171, 740 7.40 ± 74 7.4 7.

Resumen: El objetivo de este estudio fue estimar el coste-efectividad de cuatro terapéuticas disponibles para la leishmaniasis mucosa en Brasil: miltefosina, antimoniato de meglumina, asociado con y sin pentoxifilina, y anfotericina B liposomal. La perspectiva adoptada fue la del Sistema Único de Salud brasileño (SUS). El resultado de interés fue el “paciente curado”, que se analizó mediante un modelo de árbol de decisión. Las estimaciones de costes directos y efectividad se obtuvieron de la literatura científica. El antimoniato de meglumina aislado fue la estrategia de comparación de referencia; el anfotericina B liposomal tuvo una razón coste-efectividad incremental (RCEI) de USD 7.409,13 por paciente curado, y la combinación de antimoniato de meglumina con pentoxifilina tuvo una RCEI de USD 85,13. Predominó la miltefosina, con un coste más elevado y una eficacia similar en comparación con la de antimoniato de meglumina. Los análisis de sensibilidad que variaron el coste en ±25% no alteraron los resultados. Sin embargo, cuando el coste de la miltefosina se estimó en menos de USD 171,23, esta estrategia resultó dominante sobre la antimoniato de meglumina aislada. Los resultados confirman que el tratamiento con anfotericina B liposomal sigue siendo la opción con el RCEI más elevado entre las terapéuticas evaluadas. A su vez, la miltefosina puede ser coste-efectiva en función de la variación del precio de compra, lo que merece atención al ser la única opción oral disponible. La falta de consideración de otros aspectos impide el uso inmediato de estos resultados para subvencionar la toma de decisiones, pero también apunta a la necesidad de negociar los precios de los fármacos disponibles para leishmaniasis mucosa y de fomentar la transferencia de tecnología u otras acciones dirigidas a ampliar el papel del sector industrial nacional. Resumen costeefectividad Brasil SUS. SUS . (SUS) curado , curado” decisión científica referencia (RCEI 740913 7 409 13 7.409,1 8513 85 85,13 25 ±25 embargo 17123 171 23 171,23 aislada evaluadas vez costeefectiva efectiva compra disponible decisiones nacional (SUS 74091 40 1 7.409, 851 8 85,1 2 ±2 1712 17 171,2 7409 4 7.409 85, ± 171, 740 7.40 74 7.4 7.

Abstract: This study aimed to estimate the cost-effectiveness of four therapeutic approaches available for mucosal leishmaniasis in Brazil: miltefosine, meglumine antimoniate, combined with and without pentoxifylline, and liposomal amphotericin B. The perspective adopted was that of the Brazilian Unified National Health System (SUS). The outcome of interest was “cured patient”, which was analyzed using a decision tree model. Estimates of direct costs and effectiveness were obtained from the scientific literature. Meglumine antimoniate alone was the base comparator strategy; liposomal amphotericin B showed an incremental cost-effectiveness ratio (ICER) of USD 7,409.13 per cured patient, and the combination of meglumine antimoniate with pentoxifylline presented an ICER of USD 85.13. Miltefosine was absolutely dominated, with higher cost and similar effectiveness when compared to meglumine antimoniate. Sensitivity analyses, varying the cost by ±25%, did not change the results. However, when the cost of miltefosine was estimated at less than USD 171.23, this strategy was dominant over meglumine antimoniate alone. The results confirm that treatment with liposomal amphotericin B remains the option with the highest ICER among the approaches analyzed. Miltefosine may be cost-effective based on the variation in the acquisition price, which deserves attention because it is the only available oral option. The non-accounting of other aspects prevent the use of these results immediately to support decision-making, but they point out the need to negotiate the prices of drugs available for mucosal leishmaniasis and indicates the need of encouraging technology transfer or other actions aimed at expanding the performance of the Brazilian national industrial complex. Abstract costeffectiveness Brazil SUS. SUS . (SUS) patient , patient” model literature (ICER 740913 7 409 13 7,409.1 8513 85 85.13 dominated analyses 25 ±25% However 17123 171 23 171.23 costeffective effective price nonaccounting non accounting decisionmaking, decisionmaking making, making decision-making complex (SUS 74091 40 1 7,409. 851 8 85.1 2 ±25 1712 17 171.2 7409 4 7,409 85. ±2 171. 740 7,40 ± 74 7,4 7,

Resumo Objetivo: Este artigo tem como objetivo examinar se a incerteza política afeta as escolhas contábeis de gestores de firmas no sentido de praticarem o gerenciamento de resultados por meio de accruals discricionários. Originalidade/valor: A pesquisa é original por fornecer evidências sobre a direção da prática de gerenciamento de resultados seguindo períodos de incerteza política e considerando países emergentes da América Latina. O estudo é útil por sinalizar aos agentes dos mercados de capitais daqueles países o impacto da incerteza política na qualidade dos agregados contábeis. Design/metodologia/abordagem: A amostra final ficou constituída por 352 firmas (3.005 observações-ano), considerando-se o período de 1998 a 2018. Incerteza política teve como proxy os anos de eleições presidenciais dos países, ao passo que o gerenciamento de resultados foi captado pelos accruals discricionários estimados segundo o modelo de Jones (1991) modificado por Dechow et al. (2012). A regressão linear múltipla com estimação por System Generalized Method of Moments (Sys-GMM) balizou os testes. Resultados: Constatou-se que períodos de eleições presidenciais estão associados à decisão de gestores em incrementar lucros via accruals discricionários positivos, permitindo-se inferir que a incerteza política impacta as escolhas contábeis de gestores quanto à prática do gerenciamento de resultados. Os resultados se mostraram robustos a diferentes alternativas de testes. Os achados têm implicações práticas para agentes que utilizam a informação contábil como sinal informacional em suas decisões, quer seja na perspectiva de investidores (acionistas atuais ou potenciais acionistas), quer seja na perspectiva de outros stakeholders associados à firma (colaboradores, fornecedores etc.). Objetivo Originalidade/valor Originalidadevalor Originalidade valor Latina Design/metodologia/abordagem Designmetodologiaabordagem Design metodologia abordagem 35 3.005 3005 3 005 (3.00 observaçõesano, observaçõesano observações ano , observações-ano) considerandose 199 2018 1991 (1991 al 2012. 2012 . (2012) SysGMM Sys GMM (Sys-GMM testes Resultados Constatouse Constatou positivos permitindose permitindo decisões acionistas acionistas, acionistas) colaboradores, colaboradores (colaboradores etc.. etc etc. etc.) 3.00 300 00 (3.0 observações-ano 19 201 (199 (2012 3.0 30 0 (3. 1 20 (19 (201 3. (3 2 (1 (20 ( (2

Abstract Purpose: This article aims to examine whether political uncertainty affects the accounting choices of firms’ managers in the sense of practicing earnings management through discretionary accruals. Originality/value: The research is original for providing evidence on the direction of earnings management practice following periods of political uncertainty and considering emerging countries in Latin America. The study helps signal to capital market agents in those countries the impact of political uncertainty on the quality of accounting aggregates. Design/methodology/approach: The final sample comprised 352 firms (3,005 observations-year), considering the period 1998-2018. Political uncertainty was a proxy for the countries’ presidential election years. At the same time, earnings management was captured by discretionary accruals estimated according to the Jones’ model (1991) modified by Dechow et al. (2012). Multiple linear regression with estimation by System Generalized Method of Moments (Sys-GMM) guided the tests. Findings: It was found that presidential election periods are associated with managers’ decisions to increase earnings by positive discretionary accruals, allowing us to infer that political uncertainty impacts managers’ accounting choices regarding earnings management. The results proved to be robust to different test alternatives. The findings have practical implications for agents who use accounting information as an informational signal in their decisions, whether from the perspective of investors (current shareholders or potential shareholders) or the perspective of other stakeholders associated with the firm (employees, suppliers etc.). Purpose Originality/value Originalityvalue Originality value America aggregates Design/methodology/approach Designmethodologyapproach Design methodology approach 35 3,005 3005 3 005 (3,00 observationsyear, observationsyear observations year , observations-year) 19982018. 19982018 1998 2018. 2018 1998-2018 years time Jones 1991 (1991 al 2012. 2012 . (2012) SysGMM Sys GMM (Sys-GMM tests Findings alternatives current employees, employees (employees etc.. etc etc. etc.) 3,00 300 00 (3,0 observations-year 1998201 199 201 1998-201 (199 (2012 3,0 30 0 (3, 199820 19 20 1998-20 (19 (201 3, (3 19982 1 2 1998-2 (1 (20 ( 1998- (2

BACKGROUND: The financial accounting profession faces several challenges in the 21st century. Research is needed to prepare financial accountants for these challenges. AIM: This study aimed to determine which 21st-century competencies were essential for financial accounting students in South Africa from the perspectives of students, their educators and professionals and to investigate the capabilities of these three stakeholder groups. SETTING: Stakeholders in financial accounting (students, their educators and professionals) across institutions and organisations in South Africa. METHODS: A quantitative method and cross-sectional survey were used. Financial accounting students (N = 112), lecturers (N = 12) and professionals (N = 42) completed the 21st Century Universal Competencies Questionnaire and the Capability Set for Work Questionnaire. RESULTS: The findings showed that thinking and learning to learn were the most critical 21st-century competencies for the financial accounting profession. Stakeholders differed regarding the second-highest ranked competencies: For professionals, it was working skills and entrepreneurship; for lecturers, it was information and communication technology and for students, it was self-care and managing everyday life. Cultural competencies and building a sustainable future were ranked lowest in all three stakeholder groups. CONCLUSION: Similarities and differences exist between stakeholder views of the importance of specific 21st-century competencies for financial accountancy. Financial accounting professionals and lecturers showed high capabilities, except for involvement in decision-making and earning a good income for lecturers. CONTRIBUTION: This study offered a new perspective on the 21st-century competencies and capabilities as perceived by different stakeholders.

Purpose The current scenario shows increased adoption of off-chain voting applications in decentralized autonomous organizations (DAOs) to avoid complexity and costs for user engagement in their governance. This paper aims to comprehend the trends and patterns within the DAO community with off-chain voting systems and blockchain usage. Design/methodology/approach This exploratory study uses a two-pronged quantitative approach, combining descriptive statistical analysis and fuzzy-set qualitative comparative analysis. Input data from different DAO proposals and votes were analyzed. Findings Results indicate that the 179 DAOs analyzed account for 26,538 proposals and 1,268,474 followers of the entire Snapshot base in January 2023, showing high concentration in engagement. The preferred social media communication channels are Twitter and GitHub, showing a decrease of Ethereum as a main chain, with Polygon and Binance Smart Chain already accounting for 22%. Basic voting can lead to greater user involvement in the voting process. Research limitations/implications This study complements the traditional governance theory perspective and advances in the emerging literature on DAOs and blockchain with an empirical analysis. Practical implications As blockchain technology gains increasing adoption, comprehending trends and patterns within the DAO community becomes pivotal in identifying opportunities and challenges for innovation and improvement. Social implications Findings can facilitate the development of improved governance models and decision-making processes for DAOs, leading to a more robust and sustainable ecosystem. Originality/value This study presents a broader IT-based governance foresight via blockchain while providing an understanding of the voting process, technology features and governance mechanisms for social community engagement and decision-making in DAOs. offchain off chain (DAOs usage Designmethodologyapproach Design methodology approach twopronged two pronged fuzzyset fuzzy set 17 26538 26 538 26,53 1268474 1 268 474 1,268,47 2023 GitHub 22 22% process limitationsimplications limitations improvement decisionmaking decision making ecosystem Originalityvalue Originality value ITbased IT based 2653 2 53 26,5 126847 47 1,268,4 202 265 5 26, 12684 4 1,268, 20 1268 1,268 126 1,26 12 1,2 1,

ABSTRACT Introduction: Providing widespread access to thyroidectomies while consolidating services in high-volume centers is a significant challenge in healthcare. In this context, from a national perspective, we aimed to analyze the impact of the COVID-19 pandemic on the institutional case volumes of thyroid surgery in Brazil. Material and methods: We analyzed retrospective thyroidectomy data from the Department of Informatics of the Unified Health System (Datasus), stratifying institutions into low-volume, intermediate-volume, and high-volume centers (<10, 10-100, and >100 thyroidectomies/year, respectively). We assessed the differences in absolute numbers and percentages of thyroidectomies performed during the pandemic years (2020-2022) compared with the pre-pandemic year (2019). Differences in the proportion of institutions based on case volumes from 2019 to 2022 were assessed using Cochran's Q test. Results and discussion: In 2019, 556 Brazilian institutions performed 15,331 thyroidectomies. Of these, 46.4% were categorized as low-volume, 48.4% as intermediate-volume, and 5.2% as high-volume institutions, accounting for 5.5%, 61.4%, and 33.1% of the thyroidectomies, respectively. Compared with 2019, the volume of thyroidectomies was lower by 41.2% in 2020, 37.0% in 2021, and 12.8% in 2022. When analyzing the proportions of institutions that maintained their pre-pandemic case volume in the first pandemic year, the intermediate and high-volume institutions experienced reductions of 34.9% (p < 0.001) and 58.6% (p < 0.001), respectively, while low-volume institutions presented a 4.3% reduction (p = 0.081). Conclusion: The COVID-19 pandemic disrupted the landscape of thyroidectomies in Brazil, particularly affecting intermediate-volume and high-volume institutions, while low-volume institutions showed greater resilience. Introduction highvolume high healthcare context perspective COVID19 COVID 19 COVID-1 Brazil methods Datasus, Datasus , (Datasus) lowvolume, lowvolume low volume, intermediatevolume, intermediatevolume <10, 10 (<10 10100, 10100 100, 100 10-100 >10 thyroidectomiesyear thyroidectomies/year respectively . respectively) 20202022 2020 (2020-2022 prepandemic pre 2019. (2019) 201 202 Cochrans Cochran s test discussion 55 15331 15 331 15,33 these 464 46 4 46.4 484 48 48.4 52 5 2 5.2 5.5% 614 61 61.4% 33 1 33.1 412 41 41.2 370 37 0 37.0 2021 128 12 8 12.8 349 34 9 34.9 p 0.001 0001 001 586 58 6 58.6 0.001, 43 3 4.3 0.081. 0081 0.081 081 0.081) Conclusion resilience COVID1 COVID- (Datasus <10 (<1 1010 10-10 >1 2020202 (2020-202 (2019 20 1533 15,3 46. 48. 5. 5.5 61.4 33. 41. 37. 12. 34. 0.00 000 00 58. 4. 008 0.08 08 <1 (< 101 10-1 > 202020 (2020-20 (201 153 15, 61. 0.0 ( 10- 20202 (2020-2 (20 0. (2020- (2 (2020 (202