Divulgação de informação sobre Activos Intangíveis, Concentrações de Actividades Empresariais e Goodwill: evidência empírica nas empresas cotadas na Bolsa de Valores Portuguesa.

This paper analyzes the level of disclosure of Intangible Assets, Business Combinations and Goodwill in the consolidated financial statements and its explanatory factors. We have analyzed the annual reports of companies listed on Euronext Lisbon for the year 2010 and have created a Disclosure Index which allows to measure the level of disclosure for each company in this area, based on the existing accounting standards. In order to identify the association between the level of disclosure and its determinants, we have tested several hypotheses which explain the degree of disclosure. The results evidences, company’s size, industry, leverage and audit firms belonging to Big 4as explanatory factors. Only the size presentsa positive association with disclosure index, confirming the hypothesis which establishes that the level of disclosure about Intangible Assets, Business Combinations and Goodwill is greater in larger companies. The remaining explanatory variables presenta negative association with disclosure level.

Autonomia de Gestão dos Agrupamentos dos Centros de Saúde

The National Health Service is one of the portuguese social progress pillars and as a key role in terms of health services, organized around a universal service, general and tend to free, provided for the Portuguese Republic Constitution, in order to promote people's access to health care,adequate and adaptively to their needs and expectations, seeking economic efficiency in a control context of public expenditure and budget. Primary Health Care are considered fundamental piece for the National Health Service, as they are the first users accessibility to health care, being the health center a unit to serve and providing the essential first treatments, preventive and/or curative, assuming important functions of promotion of health and prevention of disease, cooperating with other services for continuity of caring. The implementation of the Health Centers Groupings aims to decentralize the management and allow decision making on key resources to the provision of care, absorbing the district offices of the extinct Health Sub-Regions and having the task of ensuring the provision of health care primary the population of a given geographical area, based on a multidisciplinary team with organization and technical autonomy and is guaranteed intercooperation with other functional units. However, these district offices were attached to the Regional Health Administrations following the reverse path, causing dysfunctional positions and making health centers Groupings their dependents. Thus, before the reform of Primary Health Care, all the structural changes were made, except to check the Health Centers Groupings proper management autonomy, currently one of the biggest obstacles to the implementation of such reform. It is intended in this work through a inquiry by forms done at 21 Health Centers Groupings North Regional Health Authority, IP, evidence can the management autonomy in Health Centers Groupings provide greater efficiency in the provision of Primary health Care to citizens and ensure greater sustainability of the National health Service, better managing existing resources, human and financial, showing a growing responsibility in its management and ensuring appropriate practices, more quality in health care and better accessibility, providing the ability to apply more adjusted measures in providing health care to the population of their geographical área.

Modelling the Mechanical Behavior of Polymer-Based Nanocomposites

Molecular dynamics simulations were employed to analyze the mechanical properties of polymer-based nanocomposites with varying nanofiber network parameters. The study was focused on nanofiber aspect ratio, concentration and initial orientation. The reinforcing phase affects the behavior of the polymeric nanocomposite. Simulations have shown that the fiber concentration has a significant effect on the properties, with higher loadings resulting in higher stress levels and higher stiffness, matching the general behavior from experimental knowledge in this field. The results also indicate that, within the studied range, the observed effect of the aspect ratio and initial orientation is smaller than that of the concentration, and that these two parameters are interrelated.

A-scan ultrasound system for real-time puncture safety assessment during percutaneous nephrolithotomy

Background: Kidney stone is a major universal health problem, affecting 10% of the population worldwide. Percutaneous nephrolithotomy is a first-line and established procedure for disintegration and removal of renal stones. Its surgical success depends on the precise needle puncture of renal calyces, which remains the most challenging task for surgeons. This work describes and tests a new ultrasound based system to alert the surgeon when undesirable anatomical structures are in between the puncture path defined through a tracked needle. Methods: Two circular ultrasound transducers were built with a single 3.3-MHz piezoelectric ceramic PZT SN8, 25.4 mm of radius and resin-epoxy matching and backing layers. One matching layer was designed with a concave curvature to work as an acoustic lens with long focusing. The A-scan signals were filtered and processed to automatically detect reflected echoes. Results: The transducers were mapped in water tank and tested in a study involving 45 phantoms. Each phantom mimics different needle insertion trajectories with a percutaneous path length between 80 and 150 mm. Results showed that the beam cross-sectional area oscillates around the ceramics radius and it was possible to automatically detect echo signals in phantoms with length higher than 80 mm. Conclusions: This new solution may alert the surgeon about anatomical tissues changes during needle insertion, which may decrease the need of X-Ray radiation exposure and ultrasound image evaluation during percutaneous puncture.