Hedge accounting: results and opportunities for future studies

This study identifies the main results and research opportunities based on 52 hedge accounting-related studies, published in Scopus indexing journals from 2007-2019. The study was classified in five investigation groups based on their main topic, with Risk Management and Hedge Accounting being the topic most studied (18) and Regulatory Environment the least studied (six). The results show that during the period analysed, the journal with the largest number of publications on hedge accounting is in the United States of American and the most common origin of the journals is the United Kingdom (21). We have identified different research opportunities for each of the five groups and some general opportunities. The main opportunities relate to comparatives researches, considering samples from different countries, the development of methodologies for teaching hedge accounting and models for effectiveness measurement, the study of enterprise risk and disclosure analysis, and research on the impact of Covid-19 on hedge accounting through risk management. The study differs by identifying five classification groups for papers on hedge accounting, since prior studies didn't carry out such classification. The groups are: i) Regulatory Environment, ii) Academic Research, iii) Evolution of Hedge Accounting and Disclosure, iv) Hedge Effectiveness and v) Risk Management and Hedge Accounting. Furthermore, this study is, to our knowledge, the first bibliometric review done about hedge accounting. The paper is relevant to researchers because it points out opportunities for future studies, enabling the production of new research for a topic considered to be complex.

Relationship between obesity and chronic noncommunicable and infectious diseases

Introduction: Obesity increases the risk of chronic non-communicable diseases (NCDs) and affects the course of diseases of infectious origin. Objective: Reviewing the literature on how obesity influences the severity of the clinical picture of some of the non-communicable and communicable diseases of greatest impact in Peru. Methods: Documentary research, from studies developed in various contexts associated with the presence of obesity along with infections or NCDs. Results: The condition of obesity reached by bad consumption habits and low physical activity is the main responsible for the high rate of NCDs, consequently, mortality. Conclusions: Excess weight affects the immune system, contributing specifically to exacerbated phenomena of a systemic inflammatory response, determined by increased secretion of adipocytokines, which predisposes the body to develop and contract NCDs and infectious diseases.