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.

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.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

ABSTRACT This article describes the Economic Control Studies (Degree courses) in University of Havana, founded in 1968 and part of economic system studies in Cuba in that epoch. It describes its academic antecedent. It analyzes the times of foundation. It is distinguished the designers and first teachers, the program of courses, the teachers formed in first generations of graduates, some publications and graduate students. Finally it related the evolution and ending of the studies.

RESUMEN El artículo describe la carrera universitaria de Licenciatura en Control Económico, fundada en 1968 y parte del espectro de estudios económicos en Cuba en ese entonces. Se relacionan sus antecedentes académicos; se analizan las características de la época en que se fundó; se distinguen a los diseñadores y profesores de la carrera, su currículo de disciplinas académicas, sus profesores de las primeras generaciones de graduados, algunas publicaciones que se hicieron y los alumnos que egresaron. Finalmente se relata como la carrera evolucionó hasta que se decidió sustituirla por otras más especializadas.

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.

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 Databases, whether public or private, provide information and data on performance indicators related to urban solid waste that can contribute to the development and improvement of public policies in this sector. In view of the above, this work aimed to analyze and compare the performance indicators adopted by the Brazilian Association of Urban Cleaning and Special Waste Companies, the Brazilian Institute of Geography and Statistics and the National Sanitation Information System — Solid Waste on the mass of urban solid waste collected, selective collection and final disposal, in order to explain their differences and outline an overview of the provision of this service in the country. To obtain the data, a bibliographic survey was carried out using books and academic works on the topic; and the websites of the aforementioned databases were accessed to verify the indicators used in the assessment of basic sanitation throughout the Brazilian territory. From the analysis, divergences were evident in the published information, mainly in relation to the amount of urban solid waste collected and the municipal initiatives for selective collection. The study highlighted the need to adopt auditing and information certification procedures to improve the quality of regulation and management in the sector, in order to promote data reliability; in addition to improving the structuring of questionnaires and statistical techniques, aiming to make the diagnosis of the studied scenario as realistic as possible to define the most appropriate management model. Databases private sector above Companies disposal country topic territory analysis reliability techniques model

RESUMO As bases de dados, públicas ou privadas, fornecem informações e dados sobre indicadores de desempenho relacionados aos resíduos sólidos urbanos que podem contribuir para o desenvolvimento e aprimoramento de políticas públicas nesse setor. Diante do exposto, o presente trabalho teve como objetivos analisar e comparar os indicadores de desempenho adotados pela Associação Brasileira de Empresas de Limpeza Pública e Resíduos Especiais, pelo Instituto Brasileiro de Geografia e Estatística e pelo Sistema Nacional de Informações sobre Saneamento – Resíduos Sólidos sobre a massa de resíduos sólidos urbanos (RSU) coletada, coleta seletiva e destinação final, a fim de explicar suas diferenças e traçar um panorama da prestação desse serviço no país. Para a obtenção dos dados, foi realizado levantamento bibliográfico por meio de livros e trabalhos acadêmicos sobre o tema; e foram acessados os sites das bases de dados citadas para verificar os indicadores utilizados na avaliação do saneamento básico em todo o território brasileiro. Mediante a análise, evidenciaram-se divergências nas informações publicadas, principalmente em relação à quantidade de RSU coletada e às iniciativas municipais de coleta seletiva. O estudo destacou a necessidade de adotar procedimentos de auditoria e certificação de informações para melhorar a qualidade da regulação e da gestão no setor, a fim de promover a confiabilidade dos dados, além de aprimorar a estruturação de questionários e técnicas estatísticas, visando tornar o diagnóstico do cenário estudado o mais realista possível para definir o modelo de gestão mais adequado. privadas setor exposto Especiais (RSU final país tema brasileiro análise evidenciaramse evidenciaram se publicadas estatísticas adequado

Abstract BI-RADS® is a standardization system for breast imaging reports and results created by the American College of Radiology to initially address the lack of uniformity in mammography reporting. The system consists of a lexicon of descriptors, a reporting structure with final categories and recommended management, and a structure for data collection and auditing. It is accepted worldwide by all specialties involved in the care of breast diseases. Its implementation is related to the Mammography Quality Standards Act initiative in the United States (1992) and breast cancer screening. After its initial creation in 1993, four additional editions were published in 1995, 1998, 2003 and 2013. It is adopted in several countries around the world and has been translated into 6 languages. Successful breast cancer screening programs in high-income countries can be attributed in part to the widespread use of BI-RADS®. This success led to the development of similar classification systems for other organs (e.g., lung, liver, thyroid, ovaries, colon). In 1998, the structured report model was adopted in Brazil. This article highlights the pioneering and successful role of BI-RADS®, created by ACR 30 years ago, on the eve of publishing its sixth edition, which has evolved into a comprehensive quality assurance tool for multiple imaging modalities. And, especially, it contextualizes the importance of recognizing how we are using BI-RADS® in Brazil, from its implementation to the present day, with a focus on breast cancer screening. BIRADS® BIRADS BI RADS® RADS BI-RADS descriptors management auditing diseases 1992 (1992 1993 1995 1998 200 2013 languages highincome high income BIRADS®. RADS®. e.g., eg e g (e.g. lung liver thyroid ovaries colon. colon . colon) Brazil BIRADS®, RADS®, 3 ago edition modalities And especially day 199 (199 20 201 e.g. (e.g 19 (19 2 e.g 1 (1 (

ABSTRACT Objective: To assess and analyse the pattern of dental treatment services and their characteristics provided to children by evaluating the clinical use of materials and prevalence in material research in a major postgraduate paediatric tertiary care hospital in India over three years. Material and Methods: Institutionally approved retrospective analysis was conducted by auditing the clinical records of 2644 patients who visited and had treatment in the Outpatient and Inpatient Department of Paedodontics and Preventive Dentistry from January 2017 to December 2019. Clinical logbooks of postgraduate students were analysed by crosschecking with the department's data warehouse. Results: Out of the 2644 children who had treatment, more than two-thirds of them were in the age group of 4-7 years old. Around 5.6% of the patients were specially-abled children. Extraction (33.5%) was the most common treatment, followed by restorative treatment (29.1%). Endodontic treatment had a prevalence of 19.8%, with a reduced prevalence of preventive treatment care (0.5%). Patients who had traumatic tooth management included 2.8% of the study population. The prevalence of preventive care was found to be 2.1%. The teaching curriculum with theoretical and clinical skill practices was under the country's assigned authority. Conclusion: Despite advancements in paediatric dentistry, more children had extraction treatment with less observed utilization of preventive care. The widening of the training prospectus includes comprehensive care and an amplified focus on preventive care in the academic curriculum of paediatric postgraduates, which is the need of the hour. Objective Methods 264 201 2019 departments department s warehouse Results twothirds two thirds 47 4 7 4- old 56 5 6 5.6 speciallyabled specially abled 33.5% 335 33 (33.5% 29.1%. 291 29.1% . 29 1 (29.1%) 198 19 8 19.8% 0.5%. 05 0.5% 0 (0.5%) 28 2 2.8 population 21 2.1% countrys country authority Conclusion dentistry postgraduates hour 26 20 5. 33.5 3 (33.5 29.1 (29.1% 19.8 0.5 (0.5% 2. 2.1 33. (33. 29. (29.1 19. 0. (0.5 (33 (29. (0. (3 (29 (0 ( (2

BACKGROUND: Indigenous knowledge (IK) is specific to a community for its economic development. However, the processes involved in the documentation of IK in the university of Zululand are not readily known OBJECTIVE: The study's aim is to find out the strategies used by the University of Zululand (UNIZULU) for documenting, disseminating and accessing IK METHOD: The study adopted both interpretivist and positivist research paradigms where both qualitative and quantitative research methods were used through a case study of the University of Zululand. The study targeted both academic and non-academic staff members where 23 of them were purposely selected and interviewed. In addition, the quantitative research approach using simple bibliometrics was used to collect data from IK-related theses and dissertations from the UNIZULU Institutional Repository between 2009 and 2019 RESULTS: The study revealed that many departments and faculties across the University of Zululand were involved in the creation of IK-related content led by the Department of African Languages. The multidisciplinarity of IK in the university was confirmed for further exploitation. The dominant challenges relate to IK sharing, limited facilities, a lack of policy and inadequate partnership among the stakeholders. The creation and documentation of IK by different departments was another challenge CONCLUSION: This study recognises the existence of IK policy in the country but found minimal implementation of the policy at the university. The authors recommend the development of IK policy, increased awareness, mapping and auditing of IK research and teaching, partnership with stakeholders to be included in the university agenda CONTRIBUTION: This study contributes to the current literature and discourse on indigenous knowledge systems (IKS) and their documentation for policy and comparative studies. The appropriateness of using the socialisation, externalisation, combination and internalisation (SECI) model in similar studies is also confirmed

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

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

RESUMO Objetivo: Avaliar a capacidade de identificar possíveis doadores de órgãos em um hospital universitário no estado do Maranhão (MA). Métodos: O estudo é uma coorte retrospectiva, quantitativa, baseada na análise documental de prontuários de pacientes falecidos nas unidades de terapia intensiva (UTIs) de adultos de um hospital universitário no MA, no período de 2018 a 2019. Utilizou-se o Instrumento de Triagem I da Organización Nacional de Trasplantes (ONT) da Espanha, fundamentado por Avedis Donabedian e validado no Brasil, para identificar possíveis doadores com indícios clínicos de morte encefálica (ME). A análise envolveu a revisão dos prontuários e a aplicação de critérios de diagnóstico de ME, conforme a Resolução nº 2.173 de 2017 do Conselho Federal de Medicina. Foram analisados 312 prontuários, resultando em 38 com sinais de ME, classificados como escapes por falhas na identificação e manutenção dos doadores. Resultados: Dos 312 prontuários avaliados, 21 de 2018 e 17 de 2019 (totalizando 38) apresentaram indícios clínicos de ME e foram selecionados para auditoria detalhada. Além disso, foi identificado que 31,1% dos escapes ou perdas de possíveis doadores ocorreram devido a óbitos não identificados como ME, gerando indicadores antes desconhecidos. A ferramenta revelou que pacientes submetidos a tratamento cirúrgico para tumores encefálicos e doenças cerebrovasculares têm maior probabilidade de evoluir para ME. Esses pacientes, geralmente internados na UTI geral, devem receber atenção especial nas avaliações diárias, pois têm alto potencial para se tornarem doadores de órgãos. Conclusão: A auditoria evidenciou a necessidade de melhorias na identificação e manutenção de possíveis doadores, bem como na redução de recusas familiares para aumentar o número de doações efetivas. Objetivo MA. MA . (MA) Métodos retrospectiva quantitativa UTIs (UTIs 201 Utilizouse Utilizou ONT (ONT Espanha Brasil (ME) 2173 2 173 2.17 Medicina 31 3 Resultados avaliados 1 totalizando detalhada disso 311 31,1 desconhecidos geral diárias Conclusão efetivas (MA 20 (ME 217 2.1 31, 2.

ABSTRACT Objective: To assess the capacity to identify potential organ donors in a university hospital in Maranhão (MA). Methods: The study is a retrospective, quantitative cohort based on the documentary analysis of medical records of deceased patients in the adult intensive care units (ICUs) of a university hospital in MA from 2018 to 2019. Screening Instrument I from the Organización Nacional de Trasplantes (ONT) of Spain, based on Avedis Donabedian and validated in Brazil, was used to identify potential donors with clinical signs of brain death (BD). The analysis involved reviewing medical records and applying BD diagnostic criteria, according to Conselho Federal de Medicina Resolution nº 2,173 of 2017. A total of 312 records were analyzed, resulting in 38 with signs of BD, classified as escapes due to identification and maintenance failures of potential donors. Results: Of the 312 evaluated records, 21 from 2018 and 17 from 2019 (totaling 38) presented clinical signs of BD and were selected for detailed auditing.Additionally, it was identified that 31.1% of the escapes or losses of potential donors resulted from deaths not identified as BD, generating previously unknown indicators. The tool revealed that patients undergoing surgical treatment for brain tumors and cerebrovascular diseases have a higher likelihood of evolving to BD. These patients, usually admitted to the general ICU, should receive special attention in daily assessments due to their high potential to become organ donors. Conclusion: The audit highlighted the need for improvements in the identification and maintenance of potential donors, as well as in reducing family refusals, to increase the number of effective donations. Objective MA. . (MA) Methods retrospective ICUs (ICUs 201 ONT (ONT Spain Brazil (BD) criteria 2173 2 173 2,17 2017 31 analyzed 3 Results 1 totaling auditingAdditionally auditing Additionally auditing.Additionally 311 31.1 indicators ICU Conclusion refusals donations (MA 20 (BD 217 2,1 31. 2,

BACKGROUND: A discharge summary may be the only available health record for a patient, especially in resource-limited settings with suboptimal record-keeping. Considering the risk of adverse neurodevelopmental outcomes secondary to hypoxic ischaemic encephalopathy (HIE), as well as litigation, the quality of summaries for neonates with HIE is particularly important. OBJECTIVES: To audit electronic discharge summaries of neonates admitted with HIE to two tertiary hospitals in Bloemfontein, South Africa. METHODS: A retrospective, quantitative study was conducted. Electronic discharge summaries of late preterm and term neonates with HIE, admitted in 2018 and 2019, were audited for relevant information, including final diagnosis, birth history, clinical evaluation, management, investigations, plan at discharge, as well as counselling of parents. RESULTS: Of the 165 identified cases, 34 (20.6%) were excluded. Ten patients did not have electronic discharge summaries. Admission register details were incomplete for the other 24 cases. The final diagnosis of HIE appeared in 87 of 131 (66.4%) audited summaries. More than half (52.7%) had incorrect ICD-10 coding for HIE. Information on foetal distress and sentinel events was absent in 61.1% and 42.0%. Requirement for resuscitation was recorded in 90.8% of summaries. Performance of cardiac compressions and adrenaline administration were not specified in 46.6% and 54.2%. Admission blood gas results, particularly base deficit, lactate and glucose, were absent in 42.7%, 63.4% and 90.8% of summaries. Eligibility for therapeutic hypothermia was not captured in 41.2%. Cranial ultrasound, neuroimaging, exclusion of meningitis, or multisystem involvement was not mentioned in 80.9%, 99.2%, 80.2% and 96.2%, respectively. Notes on counselling of parents were lacking (83.2%). Final cause of death was unspecified in 85.7% (n=12/14) of patients who died. CONCLUSION: Discharge summaries of neonates at risk of adverse neurodevelopmental outcomes secondary to HIE lacked essential information. Quality improvement and regular auditing of patient records must be prioritised.

Resumo: Este artigo de revisão documental analisa os riscos e as consequências socioeconómicas da lavagem de dinheiro na zona de fronteira entre Colômbia e Venezuela (Norte de Santander-Táchira), por meio da mineração de textos e exploração documental, com o objetivo de identificar os principais efeitos negativos do branqueamento de capitais no desenvolvimento do país e as consequências adversas que essa atividade acarreta para o crescimento económico da região. São caracterizados fatores específicos, como a economia subterrânea, efeitos desfavoráveis para o desenvolvimento da sociedade. Conclui-se que essa prática criminosa tem maior incidência nas áreas de fronteira, pois o contrabando, uma forma comum de branqueamento de capitais, está mais presente nessas regiões do que em áreas centrais do país. Isso pode ser devido à dificuldade do Estado em auditar as operações bilaterais na fronteira.

Resumen: El siguiente artículo de revisión documental analiza los riesgos y consecuencias socioeconómicas del lavado de activos en la zona fronteriza de Colombia y Venezuela (Norte de Santander-Táchira), por medio de la minería de textos y la exploración documental, con la finalidad de identificar los principales efectos negativos que trae consigo el blanqueo de capitales en el desarrollo del país y las consecuencias adversas que dicha actividad acarrea para el crecimiento económico de la región; se caracterizan factores específicos, como la economía subterránea, y los efectos desfavorables para el desarrollo de la sociedad. Se llega a la conclusión de que en las zonas fronterizas tiene mayor incidencia esta práctica delictiva, ya que el contrabando, que es una forma frecuente de blanquear capital, está allí más presente que en zonas céntricas del país. Esto puede deberse a la dificultad, por parte del Estado, de auditar las operaciones bilaterales fronterizas.

Abstract: This literature review article analyzes the risks and socioeconomic consequences of money laundering in the border area of Colombia and Venezuela (North Santander-Táchira) through text mining and documentary exploration. The aim is to identify the main negative effects brought about by money laundering on the country's development and the adverse consequences this activity has on the economic growth of the region. Specific factors, such as the underground economy, are characterized, along with the unfavorable effects on societal development. The conclusion is drawn that this criminal practice has a greater impact in border areas, where smuggling, a common form of money laundering, is more prevalent than in central areas of the country. This could be attributed to the state's difficulty in auditing bilateral border operations.