Adaptação do IVA à realidade Cabo-Verdiana

Mestrado em Fiscalidade

Surfaces contamination with 5-Fluorouracil in two Portuguese hospitals

During the last years there has been an increasing concern about occupational exposure to cytostatic drugs in hospitals. The first findings on occupational exposures among hospital personnel administering chemotherapy were reported only in 1979. Since then, a great number of studies have been publishing describing possible exposure-related health effects. Consequently, rigorous guidelines for the safe handling of cancer chemotherapeutic agents were devised and the handling facilities in hospitals were extensively improved. However, recent studies developed in European countries revealed detectable amounts of several drugs in surface wipe samples. Dermal absorption after contact with contaminated surfaces can play an important role in exposure to antineoplastic drugs. Therefore, the existence of contamination in workplace surfaces implies an increased risk of exposure for health care workers. Since there is no recent report in Portugal, regarding the occupational exposure to antineoplastic drugs, a study was developed aiming to determine the 5-fluorouracil (5-FU) contamination on work surfaces of two Portuguese hospitals.

Fungal contamination in two Portuguese wastewater treatment plants

The presence of filamentous fungi was detected in wastewater and air collected at wastewater treatment plants (WWTP) from several European countries. The aim of the present study was to assess fungal contamination in two WWTP operating in Lisbon. In addition, particulate matter (PM) contamination data was analyzed. To apply conventional methods, air samples from the two plants were collected through impaction using an air sampler with a velocity air rate of 140 L/min. Surfaces samples were collected by swabbing the surfaces of the same indoor sites. All collected samples were incubated at 27°C for 5 to 7 d. After lab processing and incubation of collected samples, quantitative and qualitative results were obtained with identification of the isolated fungal species. For molecular methods, air samples of 250 L were also collected using the impinger method at 300 L/min airflow rate. Samples were collected into 10 ml sterile phosphate-buffered saline with 0.05% Triton X-100, and the collection liquid was subsequently used for DNA extraction. Molecular identification of Aspergillus fumigatus and Stachybotrys chartarum was achieved by real-time polymerase chain reaction (RT-PCR) using the Rotor-Gene 6000 qPCR Detection System (Corbett). Assessment of PM was also conducted with portable direct-reading equipment (Lighthouse, model 3016 IAQ). Particles concentration measurement was performed at five different sizes: PM0.5, PM1, PM2.5, PM5, and PM10. Sixteen different fungal species were detected in indoor air in a total of 5400 isolates in both plants. Penicillium sp. was the most frequently isolated fungal genus (58.9%), followed by Aspergillus sp. (21.2%) and Acremonium sp. (8.2%), in the total underground area. In a partially underground plant, Penicillium sp. (39.5%) was also the most frequently isolated, also followed by Aspergillus sp. (38.7%) and Acremonium sp. (9.7%). Using RT-PCR, only A. fumigatus was detected in air samples collected, and only from partial underground plant. Stachybotrys chartarum was not detected in any of the samples analyzed. The distribution of particle sizes showed the same tendency in both plants; however, the partially underground plant presented higher levels of contamination, except for PM2.5. Fungal contamination assessment is crucial to evaluating the potential health risks to exposed workers in these settings. In order to achieve an evaluation of potential health risks to exposed workers, it is essential to combine conventional and molecular methods for fungal detection. Protective measures to minimize worker exposure to fungi need to be adopted since wastewater is the predominant internal fungal source in this setting.

Spanish monarchy and the Portuguese Republic: two routes to democratization

From 1974 to 1986 the Iberian Peninsula was the arena of major political changes. The process then undertaken was characterized by the transition from two Iberian authoritarian regimes to two democracies, which enabled both countries to join the European Economic Community (EEC) on 1 January 1986. However, the political vicissitudes until full membership of what became the European Union (EU) was achieved were very different and were decisively, although not exclusively, influenced by the fact Portugal was a republic and Spain a monarchy. In Portugal the 1974 revolution took place with consequent shift of the head of state while in Spain the engine of change was precisely the head of state: King Juan Carlos I. It is also true that despite the dangers to democracy (terrorism in Spain and some radicalism in Portugal) both societies supported the political parties committed to the democratic process in elections, which helped avoid tensions that could have defeated the process. Likewise, it is possible to argue that in Spain a plan to achieve democracy within the rule of law (an archetypal transition) was designed by the head of state, while in Portugal there was no pre-established plan – the programme of the Armed Forces Movement (Movimento das Forças Armadas [MFA]) was a weak and precarious compromise between different visions of the road to follow, enabling an intense political struggle that almost led to civil war and a dangerous state of crisis.

An approach to absorptive capacity based on the Portuguese textile industry

The main purpose of this research is to identify the hidden knowledge and learning mechanisms in the organization in order to disclosure the tacit knowledge and transform it into explicit knowledge. Most firms usually tend to duplicate their efforts acquiring extra knowledge and new learning skills while forgetting to exploit the existing ones thus wasting one life time resources that could be applied to increase added value within the firm overall competitive advantage. This unique value in the shape of creation, acquisition, transformation and application of learning and knowledge is not disseminated throughout the individual, group and, ultimately, the company itself. This work is based on three variables that explain the behaviour of learning as the process of construction and acquisition of knowledge, namely internal social capital, technology and external social capital, which include the main attributes of learning and knowledge that help us to capture the essence of this symbiosis. Absorptive Capacity provides the right tool to explore this uncertainty within the firm it is possible to achieve the perfect match between learning skills and knowledge needed to support the overall strategy of the firm. This study has taken in to account a sample of the Portuguese textile industry and it is based on a multisectorial analysis that makes it possible a crossfunctional analysis to check on the validity of results in order to better understand and capture the dynamics of organizational behavior.

An approach to absorptive capacity based on the Portuguese textile industry(Final version)

The main purpose of this research is to identify the hidden knowledge and learning mechanisms in the organization in order to disclosure the tacit knowledge and transform it into explicit knowledge. Most firms usually tend to duplicate their efforts acquiring extra knowledge and new learning skills while forgetting to exploit the existing ones thus wasting one life time resources that could be applied to increase added value within the firm overall competitive advantage. This unique value in the shape of creation, acquisition, transformation and application of learning and knowledge is not disseminated throughout the individual, group and, ultimately, the company itself. This work is based on three variables that explain the behaviour of learning as the process of construction and acquisition of knowledge, namely internal social capital, technology and external social capital, which include the main attributes of learning and knowledge that help us to capture the essence of this symbiosis. Absorptive Capacity provides the right tool to explore this uncertainty within the firm it is possible to achieve the perfect match between learning skills and knowledge needed to support the overall strategy of the firm. This study has taken in to account a sample of the Portuguese textile industry and it is based on a multisectorial analysis that makes it possible a crossfunctional analysis to check on the validity of results in order to better understand and capture the dynamics of organizational behavior.

The portuguese insurance industry: basis for strategic process decision

Nowadays, the Portuguese insurance industry operates in a market with a much more aggressive structure than a few decades ago. Markets and the economy have become globalised since the last decade of the 20th century. Market forces have gradually shifted – power is now mainly on the demand side. In order to meet the new requirements, the insurance industry must develop a strong strategic ability to respond to constant changes of the new international economic order.One of the basic aspects of this strategic development will focus on the ability to predict the future. We introduce the subject by briefly describing the sector, its organisational structure in the Portuguese market, and challenges arising from the development of the European Union. We then analyse the economic and financial structure of the sector. From this point of view, we aim at the possibility of designing models that could explain the demand for insurance, claims and technical reserves evolution. Such models, (even if based on the past), would resolve, at least partly, one of the greatest difficulties experienced by insurance companies when estimating the budget. Thus, we examine the existence of variables that explain the previous points, which are capable of forming a basis for designing models that are simple but efficient, and can be used for strategic planning.

Occupational exposure to volatile organic compounds in the Portuguese printing industry

In the printing industry, volatile organic compounds main sources are the uses of organic solvents, fountain solutions and cleaning agents. Nowadays, one circumstance which might confuse the exposure reality is that the majority of solvents which are often used have a faint odour. Therefore, the conditions at offset printing in regard to solvent exposure may seem acceptable to workers. Fortunately, general ventilation and local exhaust systems have also become more common, and new printing machines, often with automatic cleaning, have entered the market. The health effects of volatile organic solvents are dependent on the chemicals involved but, normally, are associated with affecting the nervous system, the liver and also the kidneys. The purpose of this study was to document the conditions regarding exposure to volatile organic compounds in an offset printing unit and to permit identify task with higher exposure and with priority for preventive measures application. Exposure assessment was done before and after installation of general ventilation and local exhaust equipments and during printing and cleaning procedure.

Occupational exposure to perchloroethylene in Portuguese dry-cleaning stores

Perchloroethylene (also known as tetrachloroethylene) is a solvent that has been a mainstay of the dry cleaning industry for decades. Since 1995 the International Agency for Research on Cancer considers that dry cleaning entails exposures that are possibly carcinogenic to humans (Group 2B). Meanwhile, the same institution classified perchloroethylene as probably carcinogenic to humans (Group 2A). Some industries have begun using alternative cleaning methods that do not require the use of perchloroethylene. However, in Portugal this solvent is still the most common dry-cleaning agent. An exploratory study was developed that aimed to find the occupational exposure to perchloroethylene in four Portuguese dry-cleaning stores. Activities involving higher exposure and variables that promote exposure were also investigated. Real-time measurements of volatile organic compounds concentrations were performed using portable equipment (MultiRAE, RAE Systems model – calibrated by isobutylene).

Revision of the portuguese catalog of tsunamis

Catastrophic tsunamis are described in historical sources for all regions around the Gulf of Cadiz, at least since 60 BC. Most of the known events are associated with moderate to large earthquakes and among them the better studied is 1 November 1755. We present here a review of the events which effects, on the coasts of the Portuguese mainland and Madeira Island, are well described in historical documents or have been measured by tide gauges since the installation of these instruments. For a few we include new relevant information for the assessment of the tsunami generation or effects, and we discard events that are included in existing compilations but are not supported by quality historical sources or instrumental records. We quote the most relevant quantitative descriptions of tsunami effects on the Portuguese coast, including in all pertinent cases a critical review of the coeval sources, to establish a homogenous event list. When available, instrumental information is presented. We complement all this information with a summary of the conclusions established by paleo-tsunami research.

Assessment of the impact of the European CO2 emissions trading scheme on the Portuguese chemical industry

This paper describes an assessment of the impact of the enforcement of the European carbon dioxide (CO2) emissions trading scheme on the Portuguese chemical industry, based on cost structure, CO2 emissions, electricity consumption and allocated allowances data from a survey to four Portuguese representative units of the chemical industry sector, and considering scenarios that allow the estimation of increases on both direct and indirect production costs. These estimated cost increases were also compared with similar data from other European Industries, found in the references and with conclusions from simulation studies. Thus, it was possible to ascertain the impact of buying extra CO2 emission permits, which could be considered as limited. It was also found that this impact is somewhat lower than the impacts for other industrial sectors.

Caracterização da amostra portuguesa da área da saúde na Web of Science

Introdução: A produção e o uso da literatura científica são analisados, quantificados e interpretados pela bibliometria, ciência utilizada para estudos métricos da informação publicada e que estuda as questões relacionadas com a comunicação científica e a atividade científica. Objetivo: O estudo apresentado é uma análise bibliométrica da produção científica portuguesa da área da saúde indexada na Web of Science. Métodos: Analisa-se a produção referente ao período entre 1992 e final de 2011. A análise da produção científica centrou-se nas seguintes variáveis: categorias de classificação da Web of Science, tipologia de documentos indexados, títulos de revistas, distribuição por anos de publicação, afiliação institucional, idiomas, países de origem dos autores com quem foram estabelecidas relações de parceria científica e quem facultou os financiamentos à investigação científica. Resultados: Foram contabilizados 34.208 trabalhos. Destes, o artigo é a forma mais utilizada pelos autores portugueses para a divulgação dos resultados de investigação (58,5%). A década mais recente é contemplada com 75,4% dos registos. A maioria da produção com visibilidade internacional é oriunda de universidades e de centros de investigação hospitalar; institutos, laboratórios da indústria farmacêutica e universidades estrangeiras têm valores residuais. A colaboração com outros investigadores internacionais destaca-se no caso da Europa (73,2%). O financiamento da investigação científica é suportado basicamente pela Fundação para a Ciência e Tecnologia (59,5%), seguida da Comissão Europeia (17,8%). O inglês é o idioma mais usado para a divulgação dos resultados de investigação nacional na área da saúde (97,8%). Conclusões: O uso de bases de dados ou de plataformas científicas para estudos bibliométricos é um processo moroso e difícil. O total de trabalhos em análise foi sempre o mesmo mas, em algumas variáveis, os valores não coincidem, quer porque alguns dos registos foram classificados em mais do que uma categoria temática, quer pelos trabalhos multidisciplinares oriundos das mesmas instituições, quer pelos trabalhos de colaboração internacional. Também no presente estudo os artigos são o veículo privilegiado para a divulgação dos resultados científicos. Apontamento final: deve encorajar-se a utilização de outras plataformas científicas e de outras bases de dados para uma mais completa recuperação da produção científica nacional na área da saúde. Introduction: The production and the use of the scientific literature are analyzed, quantified and interpreted by bibliometry. Bibliometry is the science used in published information metric studies and studies the questions of scientific communication and the scientific production. Aim of the study: This study presents a bibliometric analysis of the indexed Web of Science Portuguese scientific production in the health field. Methods: We analyzed the production from 1992 to the end of 2011. This analysis focused in several variables: general categories areas of Web of Science, indexed document types, source titles, publication years, group/corporate authors, languages, identification of the countries with scientific partnerships and identification of the funding agencies for scientific research. Results: We found 34.208 works. From this, the article is the most common channel for disseminating the research results (58.5%). The most recent decade has 75.4% of the total of records. Most of the production with international visibility becomes from universities and hospital research centers; institutes, pharmaceutical labs or foreign universities have residual values. Collaborating with other international researchers is very common, particularly with Europe (73.2%). In general, the Fundação para a Ciência e Tecnologia supports the scientific research (59.5%), followed by the European Commission (17.8%). The language commonly used for disseminating the research results in health is the English (97.8%). Conclusions: Using databases or scientific platforms for bibliometric studies is a hard and difficult process. The total of works analyzed was always the same but, with some variables, the numbers does not coincide: a) some of the registries were classified in several categories; b) some of the multidisciplinary works were from the same institution; c) the large number of international partnership. In this study, articles are the privileged way for disseminating the scientific results. A last thought: the use of other scientific platforms and databases should be encouraged for a more complete retrieval of the national research production in health.

Evidence of portuguese stock market abnormal returns

According to the stock market efficiency theory, it is not possible to consistently beat the market. However, technical analysis is more and more spread as an efficient way to achieve abnormal returns. In fact there is evidence that momentum investing strategies provide abnormal returns in different stock markets, Jegadeesh, N. and Titman, S. (1993), George, T. and Hwang, C. (2004) and Du, D. (2009). In this work we study if like other markets, the Portuguese stock market also allows to obtain abnormal returns, using a strategy that consists in picking stocks according to their past performance. Our work confirms the results of Soares, J. and Serra, A. (2005) and Pereira, P. (2009), showing that an investor can get abnormal returns investing in momentum portfolios. The Portuguese stock market evidences momentum returns in short term, exhibiting reversal in long term.

The role of an illiquidity factor in the Portuguese stock market

This study examines the role of illiquidity (proxied by the proportion of zero returns) as an additional risk factor in asset pricing. We use Portuguese monthly data, covering the period between January 1988 and December 2008. We compute an illiquidity factor using the Fama and French [Fama, E. F., and K. R. French (1993), "Common risk factors in the returns on stocks and bonds", Journal of Financial Economics, Vol. 33, Nº. 1, pp. 3-56] procedure and analyze the performance of CAPM, Fama-French three-factor model and illiquidity-augmented versions of these models in explaining both the time-series and the cross-section of returns. Our results reveal that the effect of characteristic liquidity is subsumed by the models considered, but the risk of illiquidity is not priced in the Portuguese stock market.

Individual pension information: Recommendations for the case of Spain based on the experiences of other countries

The aim of this paper is to establish some basic guidelines to help draft the information letter sent to individual contributors should it be decided to use this model in the Spanish public pension system. With this end in mind and basing our work on the experiences of the most advanced countries in the field and the pioneering papers by Jackson (2005), Larsson et al. (2008) and Sunden (2009), we look into the concept of “individual pension information” and identify its most relevant characteristics. We then give a detailed description of two models, those in the United States and Sweden, and in particular look at how they are structured, what aspects could be improved and what their limitations are. Finally we make some recommendations of special interest for designing the model for Spain.