ITALY: NO COUNTRY FOR ARBITRATORS?

This essay offers a few remarks on arbitration in Italy where arbitration is still a niche alternative to traditional litigation before the courts. The initiatives taken by arbitral institutions in the face of the challenges to the proper functioning of the courts brought about by the Covid-19 pandemic have kindled new interest in arbitration, and further reforms of the Code of Civil Procedure (expected by the end of 2022) could increase the appeal of arbitration in Italy. The research methodology applied to this essay is the traditional doctrinal methodology aimed at identifying the relevant legal rules, discussing their meanings and the principles supporting them, without overlooking their ambiguities and flaws. Special attention is paid to a few new trends emerged during the Covid-19 pandemic, as well as to a set of forthcoming reforms that should improve the quality of Italian civil justice.In conclusion, some proposals are presented to make arbitration more attractive in Italy. Firstly, the time has come to get rid of the distinction that is only known in Italy and that causes a lot of confusion, between true arbitration (arbitrato rituale), governed by the Code of Civil Procedure, and so-called "free arbitration" (arbitrato irrituale). Then, it is suggested the adoption of a fast-track arbitration, especially for the resolution of disputes in which the value at stake is modest and the legal issues in dispute are not highly complex. © 2022, Universidade do Estado do Rio de Janeiro. All rights reserved.

Lessons learnt from teaching an Applied Drama and Theatre pedagogy online in a digitally divided South Africa

An Applied Drama and Theatre pedagogy is rooted in principles of embodiment, participation and collaboration, praxis and immersion in social contexts. Over the past fourteen years, the Drama for Life department at the University of the Witwatersrand prioritised the implementation of an Applied Drama and Theatre teaching and learning practice that is premised on our bodies operating within social and cultural contexts. Furthermore, the experiential pedagogy is reliant on physical presence and human contact for the purposes of reflection, transformation and education. With the arrival of the COVID-19 pandemic, this complex pedagogy faced a threat. How can we migrate an Applied Drama and Theatre curriculum to online learning platforms? Can we fully honour its pedagogical objectives remotely? The study explored how Applied Drama and Theatre educators re-envisioned and implemented strategies to maintain the integrity of the embodied pedagogy as it moved online. These collective approaches transpired amidst a disruptive digital divide within a South African context, which impacted connectivity, access and the hopes of a synchronous learning experience. From 2020 to 2021, the ethnographic study tracked and observed Drama for Life and its Applied Drama and Theatre educators as they;1) responded to the pandemic and identified its threats to the pedagogy;2) through processes of experimentation, transitioned the curriculum to online learning platforms;and 3) reflected on their discoveries, challenges and interim solutions throughout the journey. The study found (based on literature and data) that the pandemic provided higher education institutions and practitioners with an opportunity for directed change. Central to the collective strategies remained student centredness and pedagogical alignment. Although certain aspects of the Applied Drama and Theatre pedagogy have undeniably been compromised online, the study demonstrated that with increased efforts to bridge the digital divide, the strategies can be navigated continually with a carefully negotiated balance.

Dental Professionals' Awareness on Updated Guidelines for Basic Life Support in COVID-19 Patients

Background Members of dental fraternity have a duty of care to provide safe services to the patients. The satisfactory performance in a medical emergency in dental practice has wide-range implications. But, in the current scenario, the challenge is to ensure that patients with or without coronavirus disease 2019 (COVID-19), who undergo any medical emergency, get the best possible chance of survival without compromising the safety of rescuers, who will be needed to take care for future patients.Aim This article assesses the awareness and knowledge on interim guidelines for Basic Life Support in adults with suspected or confirmed COVID-19 among various dental health care professionals.Materials and Methods An online questionnaire-based survey was conducted;framed in Google Forms and sent to various dental health care professionals through WhatsApp, email, and other means. Results were then analyzed and are presented in the form of frequency and percentage.Results In the study, 224 responders were included comprising undergraduates, postgraduates, and dental practitioners. Dismally, none of them had complete knowledge on the interim guidance for Basic Life Support for suspected or confirmed COVID-19 patients.Conclusion The study suggests that updated interim guidelines were unknown to maximum percentage of dental professionals which implies that there is need to keep ourselves up-to-date to provide safe services.

Vaccine development during a pandemic: General lessons for clinical trial design

The COVID-19 pandemic triggered an unprecedented research effort to develop vaccines and therapeutics. Urgency dictated that development and regulatory assessment were accelerated, while maintaining all standards for quality, safety and efficacy. To speed up evaluation the European Medicines Agency (EMA) implemented "rolling reviews” allowing developers to submit data for assessment as they became available.We discuss the clinical trial designs and the applied statistical approaches in vaccine efficacy trials, focusing on aspects such as multiple testing, interim and updated analyses, and reporting of results for the first four vaccines recommended for approval by the EMA. The fast accrual of COVID-19 cases in the clinical vaccine efficacy trials led to multiple data updates within a short time frame, which had consequences for the evaluation and interpretation of results. Key trial results are discussed in the light of these aspects. Notably, the aspects discussed did not affect the benefit/risk relationship in a meaningful way, which was clearly positive for all four vaccines.Assessment of the development and evaluation of the four vaccine trials during the pandemic has led to a proposal for standardised terminology for trials with multiple analyses and a recommendation to appropriately pre-plan the timing of primary and updated analyses. For the reporting of updated estimates of vaccine efficacy, we discuss how to best describe the uncertainty around estimates of vaccine efficacy (e.g., via confidence intervals). Finally, we briefly highlight the benefit of a comprehensive discussion on estimands for vaccine efficacy trials. [ FROM AUTHOR] Copyright of Statistics in Biopharmaceutical Research is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Optimal design for redistributions among endogenous buyers and sellers

Given a large market of individuals entitled to equal shares of a limited resource, each allowed to buy or sell the shares, we characterize the interim incentive-constrained Pareto frontier subject to market clearance and budget balance. At most two prices—partitioning the type space into at most three tiers and using rations only on the middle tier—are needed to attain any interim Pareto optimum. When the virtual surplus function satisfies a single crossing condition without having to be monotone, the optimal mechanism reduces to a single, posted price and requires neither rationing nor lump sum transfers. We find which types gain, and which types lose, when the social planner chooses a rationing mechanism over the single-price solution, as well as the welfare weight of which type is crucial to the choice. The finding suggests a market-like mechanism to distribute Covid vaccines optimally within the same priority group.

Réforme du régime de prévention en SST au Québec : analyse critique, sensible au genre et aux autres sources d'inégalités

Nous examinons le potentiel et les conditions de l'efficacité de dispositions clés de la réforme du régime québécois de prévention introduite par la Loi modernisant le régime de santé et de sécurité du travail (LMRSST) en septembre 2021. Pour ce faire, nous mobilisons la typologie en deux axes proposée par Tucker (2007) afin de caractériser la citoyenneté au travail en SST, et ce, dans une version renouvelée par une perspective sensible au genre et autres sources d'inégalités. D'une part, nous traitons des changements à la participation représentative, à l'influence des travailleur.euse.s et au contrôle interne, ajoutant l'examen de la protection de toutes les personnes au travail (sans égard à leur statut d'emploi) et de la responsabilisation le long des chaînes de valeur. D'autre part, nous traitons du contrôle externe et proposons de tenir compte de la couverture des risques souvent invisibilisés du travail des femmes. Le projet de loi initial reproduisait cette sous-estimation de certains types de risques. Devant l'opposition, l'adoption de dispositions clé a été reportée et un régime intérimaire établi. La LMRSST permettra, à terme, la couverture de l'ensemble des secteurs d'activité par des mécanismes de prévention (contrôle interne) et de participation représentative des travailleur.euse.s;au prix cependant d'un risque de conformité formelle plutôt que réelle quant au contrôle interne, un niveau variable d'influence des travailleur.euse.s et de l'affaiblissement de plusieurs conditions d'efficacité des mécanismes de participation. On peut anticiper des obstacles à l'exercice de leurs droits par les travailleur.euse.s non syndiqués et des petits établissement. Le Réseau de santé publique n'a plus un accès systématique aux établissements et on ne sait rien sur les ressources dont celui-ci comme l'inspectorat disposeront. Il reste à voir dans quelle mesure les travaux réglementaires paritaires à venir apporteront des avancées en prévention et en même temps, renforceront plutôt que d'affaiblir la citoyenneté au travail. Précis Nous examinons le potentiel et les conditions de l'efficacité de dispositions clés de la réforme du régime québécois de prévention introduite par la Loi modernisant le régime de santé et de sécurité du travail (LMRSST) en septembre 2021. Pour ce faire, nous mobilisons la typologie proposée par Tucker (2007), et ce, dans une version renouvelée par une perspective sensible au genre et autres sources d'inégalités sociales. L'analyse du contenu du régime de prévention défini par la LMRSST s'appuie sur un état des connaissances quant à la portée et aux limites des stratégies étatiques en prévention, une revue de littérature sélective examinant l'application, la portée et les limites du régime pré-LMRSST et sur l'examen des mémoires déposés à l'occasion des consultations publiques sur le projet de loi.Alternate :We examine the potential effectiveness of key provisions of the Québec prevention regime as reformed by the Act to modernize the occupational health and safety regime (AMOHS) in September 2021. We expand Tucker's (2007) two-axis typology characterizing citizenship at work to include a perspective sensitive to gender and to other sources of inequalities such as class and race. In this expanded model, the right to representative participation, worker influence and internal control extends to all workers (regardless of employment status), and includes accountability along value chains. In the expanded model,risks addressed by the prevention regime, and subject to external control, include often invisibilized risks associated with women's work. In the face of opposition to the initial reform bill, which underestimated the risks associated with women's work, adoption of key elements of the reform – the provisions on preventive and participatory mechanisms – was postponed and an interim regime established. The AMOHS will eventually allow for worker participation mechanisms aimed at increasing internal control in all sectors. This, however, comes with a risk that internal control will result in cosmetic rather than substantive compliance, lead to inconsistent levels of worker influence and undermine some of the conditions that underpin effective participation mechanisms, especially for non-unionized workers and those in small establishments. Further, the Public Health network has lost systematic access to workplaces, and it is not known what resources will be available to it or to the inspectorate. It remains to be seen whether the ongoing joint regulatory process to determine future preventive and participatory mechanisms will strengthen prevention and at the same time bolster, rather than weaken, citizenship at work.

Post maxillectomy rehabilitation and amelioration of quality of life of post-COVID rhinocerebral mucormycosis patients using obturator: A case series.

Mucormycosis, a rare fungal infection seen in diabetes, is now very frequent owing to the deadly triad of COVID-19 infection, diabetes, and rampant use of corticosteroids. Early diagnosis and treatment can reduce the mortality and morbidity of this lethal fungal infection. Treatment principles may include antifungal agents along with surgical debridement or resection. The surgically removed palate can have a devastating effect on the appearance and speech of the patient. Obturators allow patients to eat and drink without any suspicion of food entering the oroantral cavities/pharynx during mastication. This case series presented the prosthodontic rehabilitation of nine post-COVID rhinocerebral mucormycosis-infected patients with complete or partial defects.

Clinical support during covid-19: An opportunity for service and learning? A cross-sectional survey of UK medical students.

PURPOSE: Medical students providing support to clinical teams during Covid-19 may have been an opportunity for service and learning. We aimed to understand why the reported educational impact has been mixed to inform future placements. METHODS: We conducted a cross-sectional survey of medical students at UK medical schools during the first Covid-19 'lockdown' period in the UK (March-July 2020). Analysis was informed by the conceptual framework of service and learning. RESULTS: 1245 medical students from 37 UK medical schools responded. 57% of respondents provided clinical support across a variety of roles and reported benefits including increased preparedness for foundation year one compared to those who did not (p < 0.0001). However, not every individual's experience was equal. For some, roles complemented the curriculum and provided opportunities for clinical skill development, reflection, and meaningful contribution to the health service. For others, the relevance of their role to their education was limited; these roles typically focused on service provision, with few opportunities to develop. CONCLUSION: The conceptual framework of service and learning can help explain why student experiences have been heterogeneous. We highlight how this conceptual framework can be used to inform clinical placements in the future, in particular the risks, benefits, and structures.[Box: see text].

Video-based screening for children with suspected autism spectrum disorder - experience during the COVID-19 pandemic in India.

Background: Assessments for children with autism spectrum disorder (ASD) must adapt to the current COVID-19 pandemic through innovation in screening and assessment strategies using technology. To our knowledge there are no such studies reported from India. We aimed to study the predictive ability of video-based screening tool with definitive diagnosis in children with ASD. Method: Thirty-nine children were screened independently by two examiners with a video-based screening tool to start intervention followed by an in-person evaluation by clinical DSM-5 diagnosis three months later. Result: Similar to studies from developed countries, videos assessments showed a 94.87% correlation with the final diagnosis. Interobserver video agreement had a kappa correlation of 0.803, which was classified as substantial agreement. Conclusion: Video-based evaluations may be used as an interim assessment to initiate early intervention in children with ASD in resource-limited setups in the current pandemic situation. Large, well-designed prospective studies are required to confirm our results.

Mending Dispute Resolution under the International Health Regulations

International dispute resolution not only aims to redress wrongdoings, but also to deter states from violating obligations. Approaching the International Health Regulations (IHR) from this viewpoint and using recent global health crises as examples, this paper argues that dispute resolution must be strengthened in the IHR in order to protect global health security. While a diverse range of dispute resolution mechanisms exist in other legal regimes, this paper proposes that a three-pronged architecture consisting of a guidance mechanism, formal adjudicative mechanism, and recourse to the ICJ and binding arbitration would provide for the most efficient and timely response to a dispute between states parties. Importantly, this architecture can be used both prior to and during a global health crisis, and could incentivize states parties towards solidarity in the global public health response.

Bayesian adaptive clinical trial designs for respiratory medicine.

The use of Bayesian adaptive designs for clinical trials has increased in recent years, particularly during the COVID-19 pandemic. Bayesian adaptive designs offer a flexible and efficient framework for conducting clinical trials and may provide results that are more useful and natural to interpret for clinicians, compared to traditional approaches. In this review, we provide an introduction to Bayesian adaptive designs and discuss its use in recent clinical trials conducted in respiratory medicine. We illustrate this approach by constructing a Bayesian adaptive design for a multi-arm trial that compares two non-invasive ventilation treatments to standard oxygen therapy for patients with acute cardiogenic pulmonary oedema. We highlight the benefits and some of the challenges involved in designing and implementing Bayesian adaptive trials.

Optimal design for redistributions among endogenous buyers and sellers

Given a large market of individuals entitled to equal shares of a limited resource, each allowed to buy or sell the shares, we characterize the interim incentive-constrained Pareto frontier subject to market clearance and budget balance. At most two prices-partitioning the type space into at most three tiers and using rations only on the middle tier-are needed to attain any interim Pareto optimum. When the virtual surplus function satisfies a single crossing condition without having to be monotone, the optimal mechanism reduces to a single, posted price and requires neither rationing nor lump sum transfers. We find which types gain, and which types lose, when the social planner chooses a rationing mechanism over the single-price solution, as well as the welfare weight of which type is crucial to the choice. The finding suggests a market-like mechanism to distribute Covid vaccines optimally within the same priority group.

Aviptadil- class effect of a synthetic vasoactive intestinal peptide as a treatment option in COVID-19 patients with severe respiratory failure

The whole world has witnessed an unimaginable, unforgettable medical disaster in the last 1 and 1/2 years in form of the demise of innumerable people due to the current pandemic of SARS COV-2. Despite several efforts to develop strong evidence-based effective and safe treatment regimens, the options remain very limited, to date. Vasoactive intestinal peptide (VIP) discovered as a gut peptide hormone in earlier days was found to have diversified physiological action with specific features of lung protection-related activities. It has a unique feature of binding to angiotensin-converting enzyme (ACE) receptor of Type II alveolar cell to which the COVID 19 virus also binds. Aviptadil as a synthetic VIP has already been proved to be an effective option in the treatment of severe respiratory failure due to sepsis and other related lung injuries. Interim analysis results of this drug use in respiratory failures caused by SARS COV-2 has evolved a new hope in regards to safety and efficacy. Final results from recently completed as well as currently, ongoing trials will clarify the class effect of this drug in the treatment of COVID 19 in the days to come.

Remarks on the first interim suspension (Order No. 4 of 2021) of a regional law by the Constitutional Court (and on the following Judgment No. 37 of 2021)

The complex relations between the central State and Regions were a major issue in the Italian response to the COVID-19 pandemic. In Judgment No. 37 of 2021 the Italian Constitutional Court struck down several provisions of a Valle d'Aosta Region law, stating that the constitutional system prohibits the use of regional laws to interfere with regulation established by the State in the area of «international prophylaxis». Previously, the Court also suspended the same regional law, ordering an interim relief for the first time since 2003 (Order No. 4 of 2021). The paper focuses first on the interim order, addressing the procedural issues arising from that decision. Then, it examines with a critical approach the concept of «international prophylaxis» on which the Court based its final decision. The conclusion is that the Court revisited this concept in a way that is not fully consistent with the constitutional text and its previous case-law. In addition, even though the end purpose of the Court to ensure uniformity at the national level in the response to the pandemic is understandable, there are doubts that a State-level competence in this area could prevent further conflicts between the central State and Regions. © 2021 by the authors.

Implementar un voluntariado popular en pandemia, una experiencia de vinculación entre la universidad pública de la región de Tarapacá y el territorio

Este artículo corresponde a una sistematización que registra y analiza críticamente la experiencia de intervención del Voluntariado Popular El pueblo ayuda al pueblo, iniciativa impulsada por estudiantes y titulados de la Universidad Arturo Prat bajo el patrocinio de la Mesa Interina. Los voluntarios se organizan con el objetivo de prestar apoyo asistencial a jóvenes estudiantes de esta casa de estudios en el contexto de la crisis sanitaria provocada por la COVID-19;sin embargo, el impacto económico y social de la pandemia los motiva a ampliar sus objetivos. Situados en barrios vulnerables de la comuna de Alto Hospicio, contribuyen a la gestión de comedores solidarios que van proliferando, a través de campañas para la entrega de raciones alimentarias, además de campañas educativas y socio-recreativas. La implementación de este voluntariado universitario está enmarcada en la metodología comunitaria con enfoque asistencial. Interpela el rol de la universidad pública frente a las crisis que afectan a los territorios donde se emplazan;así, desde la responsabilidad social universitaria se tiene el deber de contribuir con pertinencia a las necesidades del entorno, reconociendo la función del voluntariado universitario como un mecanismo de vinculación que se articula con el desarrollo de competencias profesionales, transversales, los valores institucionales y la generación de conocimiento.Alternate : This article corresponds to a systematization that records and critically analyzes the intervention experience of the Popular Volunteer “The people help the people”, an initiative promoted by students and graduates of the Arturo Prat University, under the patronage of the Interim Board. The volunteers are organized with the aim of providing care support to young students of this house of studies in the context of the health crisis caused by COVID-19;however, the economic and social impact of the pandemic motivates them to expand their objectives. Located in vulnerable neighborhoods of the Alto Hospicio Commune, they contribute to the management of community dining rooms that are proliferating, through campaigns for the delivery of food rations, as well as educational and socio-recreational campaigns. The implementation of this university volunteering is framed in the community methodology with a care approach. It questions the role of the public university in the face of the crises that affect the territories where they are located;Thus, from its university social responsibility, it has the duty to contribute with relevance to the needs of its environment, recognizing the function of university volunteering as a linkage mechanism that is articulated with the development of professional, transversal skills, institutional values ​​and the generation of knowledge.

A Society of Captives locked down: A study of Her Majesty's Prison The Mount during the COVID-19 pandemic

Hardwick et at asserts that the COVID-19 pandemic tested Sykes' proposition almost to destruction. Across the prison system in England and Wales a severely restricted regime or 'lockdown' was imposed to limit the spread of the virus with most prisoners locked in their cells for 23 hours a day and most activities halted. The prison system moved quickly from 'life en masse' prior to the pandemic to an imposed 'solitude' as lockdown was imposed--and a critical question now is to what extent prisons should move back to life 'en masse' as the pandemic restrictions are eased. This paper has been developed from a report commissioned by the Governor of The Mount into the wider issues of how the pandemic was managed in her prison. That report used unrestricted access to prison documentation to build an initial picture and those interim findings were used to design an independent prisoner survey and interviews. .

Der Wirtschaftsstabilisierungsfonds — eine (Zwischen-)Bilanz

ZusammenfassungDer Wirtschaftsstabilisierungsfonds (WSF) ist eines von mehreren staatlichen Unterstützungsinstrumenten, die zur Bekämpfung der Folgen der Coronakrise aufgelegt wurden. Der WSF wurde für Unternehmen mit besonderer (volks-)wirtschaftlicher Bedeutung konzipiert. Dabei verfügt der Fonds über ein breites Spektrum an eigenkapitalähnlichen Hybridinstrumenten, wie stillen Beteiligungen und Nachrangdarlehen, wobei im Ausnahmefall auch offene Beteiligungen eingesetzt werden. Trotz der geringen Zahl stabilisierter Unternehmen zeigt sich, dass der WSF ein wichtiger Baustein der Krisenarchitektur ist — dank passgenauer Stabilisierungslösungen konnten wichtige Unternehmen erfolgreich stabilisiert werden.Alternate :The Economic Stabilisation Fund (ESF) is one of several German state aid instruments set up to combat the economic fallout of COVID-19. The ESF offers a range of instruments from equity to hybrid capital, including silent participation and subordinated loans. In exceptional cases, the ESF may also become a direct shareholder. While the ESF stabilised only a relatively small number of companies, it constitutes an important building block in Germany’s overall business support framework. Due to its tailor-made stabilisation measures, companies of economic significance were successfully stabilised during the pandemic.

Evolution of the IBEX-35 vs other international indices: determinants of market value according to XGBOOST and GLM models

PurposeThe purpose of this paper is to study the influence of different quantitative (traditionally used) and qualitative variables, such as the possible negative effect in determined periods of certain socio-political factors on share price formation.Design/methodology/approachWe first analyse descriptively the evolution of the Ibex-35 in recent years and compare it with other international benchmark indices. Bellow, two techniques have been compared: a classic linear regression statistical model (GLM) and a method based on machine learning techniques called Extreme Gradient Boosting (XGBoost).FindingsXGBoost yields a very accurate market value prediction model that clearly outperforms the other, with a coefficient of determination close to 90%, calculated on validation sets.Practical implicationsAccording to our analysis, individual accounts are equally or more important than consolidated information in predicting the behaviour of share prices. This would justify Spain maintaining the obligation to present individual interim financial statements, which does not happen in other European Union countries because IAS 34 only stipulates consolidated interim financial statements.Social implicationsThe descriptive analysis allows us to see how the Ibex-35 has moved away from international trends, especially in periods in which some relevant socio-political events occurred, such as the independence referendum in Catalonia, the double elections of 2019 or the early handling of the Covid-19 pandemic in 2020.Originality/valueCompared to other variables, the XGBoost model assigns little importance to socio-political factors when it comes to share price formation;however, this model explains 89.33% of its variance.

Whose Pictures, Whose Reality? Lines of Tradition in the Development of Topics, Negativity, and Power in the Photojournalistic Competition World Press Photo

Initially founded in 1955 as a platform for Dutch photojournalists to increase international exposure, the World Press Photo competition has grown into the most prestigious contest of photojournalism worldwide, making it an important arena for journalism research. Using qualitative and quantitative content analyses, this study examines all photos shown in the competitions from 1960 to 2020 (N = 11,789) considering the origin of jury members (N = 686), participants (N = 132,800), placements (N = 2347) and the Human Development Index (HDI) of the countries. The topics displayed on the photos, their degree of negativity, and potential power structures in the photos are analysed over time both in terms of continental and HDI-related differences. Significant results show that Africa, Asia, and South America are more frequently depicted by the topic conflict and characterised by negative images than continents with industrialised nations (Australia/Oceania, Europe, North America). Participating European countries have a significantly higher average number of jury members, participants, and placements than participating countries from Africa, Asia, and South America, which seems to account for a dominant Eurocentric view. Implications and critical discussions are summarized in three interim conclusions at the end of this extended paper.

Covid-19’un Ara Dönem Finansal Raporlama Üzerindeki Etkileri: Havacılık Ve Ílaç Sektörü Üzerine Bir Araştırma

Covid-19 nedeniyle havacılık, konaklama, eğlence gibi belirli sektörlerde faaliyet gösteren şirketler olumsuz etkilenmiş, gıda, lojistik ve ilaç gibi bazı sektörlerde ise iş hacmi birkaç katına çıkmıştır. Her iki durumda da şirketlerin ara dönem finansal tablolarında bir önceki yılın aynı ara dönemine göre farklılıkların çıkması beklenen bir sonuçtur. Çalışmada bu farklılıkların tespit edilmesi amacıyla BÍST 100’de faaliyet gösteren salgından olumlu etkilenen olarak ilaç sektöründeki üç işletme, olumsuz etkilenen olarak ise havacılık sektöründeki üç işletme araştırmaya dahil edilmiştir. Söz konusu sektörlerdeki işletmelerin Haziran – Eylül 2020 ara dönem finansal tabloları bir önceki yılın aynı dönemlerindeki finansal tabloları ile karşılaştırılarak Covid-19’un etkileri ve dipnotlara eklenen yeni bilgiler ortaya konmaya çalışılmıştır. Elde edilen sonuçlara göre;her iki sektörde de nakit bulundurma pozisyonları artmıştır. Havacılık sektöründe kargo taşımacılığının, ilaç sektöründe ise beslenme ve metabolizma segmentindeki ilaç satışlarının arttığı görülmüştür. Havacılık sektöründe Covid- 19 salgınının şirketlerin faaliyetlerine etkileri başlıklı dipnot açıklamalarının bulunduğu, ilaç sektöründe ise yeterli açıklamaların yapılmadığı dikkat çekmiştir.Alternate : Due to Covid-19, companies operating in certain sectors such as aviation, accommodation, and entertainment have been negatively affected, while business volume has increased several times in some sectors such as food, logistics and medicine. In both cases, it is expected that differences in the interim financial statements of the companies will emerge from the same interim period of the previous year. In order to identify these differences, the study included three businesses in the pharmaceutical industry and three businesses in the aviation industry, which were affected positively by the outbreak in the BIST 100, in order to identify these differences. We tried to compare the interim financial statements of the businesses in these sectors in June -September 2020 with those of the same period of the previous year and to reveal the effects of Covid-19 and new information added to the footnotes. According to the results obtained: cash possession positions in both sectors have increased. In the aviation industry, cargo transportation and pharmaceutical sales in the nutrition and metabolism segment have increased. It was noted that in the aviation industry, the Covid 19 epidemic had footnote explanations on the effects of companies on their operations, and the pharmaceutical industry did not provide adequate explanations.