A model to forecast financial failure, in non financial galician SMES

We are concerned with providing more empirical evidence on forecast failure, developing forecast models, and examining the impact of events such as audit reports. A joint consideration of classic financial ratios and relevant external indicators leads us to build a basic prediction model focused in non-financial Galician SMEs. Explanatory variables are relevant financial indicators from the viewpoint of the financial logic and financial failure theory. The paper explores three mathematical models: discriminant analysis, Logit, and linear multivariate regression. We conclude that, even though they both offer high explanatory and predictive abilities, Logit and MDA models should be used and interpreted jointly.

Comporta de vigas: dimensionamento e análise estrutural

As comportas de vigas de fundo, objecto de estudo no presente trabalho, são essenciais devido à sua capacidade de controlo do fluxo de água em casos de emergência. Assim este trabalho visou o dimensionamento e análise estrutural de uma comporta dessa natureza. Para o seu dimensionamento foi essencial a norma DIN19704-1:1998, que define todos os padrões que devem ser levados em conta numa construção hidráulica em aço. Deste modo, após uma breve descrição do enquadramento e do estado da arte relativamente a este assunto, foram apresentados ao longo do trabalho, os cálculos dos principais componentes mecânicos que fazem parte dum projecto de uma comporta de vigas. Para comprovar a validade do dimensionamento da comporta realizado através da norma, recorreu-se a um software de análise e simulação por elementos finitos, COSMOSWorks, no sentido de assim prever o comportamento mecânico em análise estática linear, que as solicitações mecânicas em presença têm sobre a comporta. Os resultados da comparação entre o dimensionamento teórico e a análise de tensões através do COSMOSWorks nos elementos mais críticos da estrutura, permitem concluir globalmente que a comporta está bem dimensionada tendo em conta os esforços que tem de suportar.

Return premiums of sustainable companies listed on the Spanish stock market

The purpose of this paper is to analyze whether companies with a greater commitment to corporate social responsibility (SRI companies) perform differently on the stock market compared to companies that disregard SRI. Over recent years, this relationship has been taken up at both a theoretical and practical level, and has led to extensive scientific research of an empirical nature involving the examination of the relationships existing between the financial and social, environmental and corporate governance performance of a company and the relationship between SRI and investment decisions in the financial market. More specifically, this work provides empirical evidence for the Spanish market as to whether or not belonging to a group of companies the market classes as sustainable results in return premiums that set them apart from companies classed as conventional, and finds no differences in the stock market performance of companies considered to be SRI or conventional.

Monitorização da insuficiência cardíaca por parâmetros fisiológicos em portadores de cardioversor-desfibrilhador implantável e/ou sistema de ressincronização cardíaca: HF-PREDICT

Mestrado em Tecnologia de Diagnóstico e Intervenção Cardiovascular. Área de especialização: Intervenção Cardiovascular.

The adjusted effect of maternal body mass index, energy and macronutrient intakes during pregnancy, and gestational weight gain on body composition of full-term neonates

Objective - To evaluate the effect of prepregnancy body mass index (BMI), energy and macronutrient intakes during pregnancy, and gestational weight gain (GWG) on the body composition of full-term appropriate-for-gestational age neonates. Study Design - This is a cross-sectional study of a systematically recruited convenience sample of mother-infant pairs. Food intake during pregnancy was assessed by food frequency questionnaire and its nutritional value by the Food Processor Plus (ESHA Research Inc, Salem, OR). Neonatal body composition was assessed both by anthropometry and air displacement plethysmography. Explanatory models for neonatal body composition were tested by multiple linear regression analysis. Results - A total of 100 mother-infant pairs were included. Prepregnancy overweight was positively associated with offspring weight, weight/length, BMI, and fat-free mass in the whole sample; in males, it was also positively associated with midarm circumference, ponderal index, and fat mass. Higher energy intake from carbohydrate was positively associated with midarm circumference and weight/length in the whole sample. Higher GWG was positively associated with weight, length, and midarm circumference in females. Conclusion - Positive adjusted associations were found between both prepregnancy BMI and energy intake from carbohydrate and offspring body size in the whole sample. Positive adjusted associations were also found between prepregnancy overweight and adiposity in males, and between GWG and body size in females.

A study on the modeling of sandwich functionally graded particulate composites

Dual-phase functionally graded materials are a particular type of composite materials whose properties are tailored to vary continuously, depending on its two constituent's composition distribution, and which use is increasing on the most diverse application fields. These materials are known to provide superior thermal and mechanical performances when compared to the traditional laminated composites, exactly because of this continuous properties variation characteristic, which enables among other advantages smoother stresses distribution profile. In this paper we study the influence of different homogenization schemes, namely the schemes due to Voigt, Hashin-Shtrikman and Mod-Tanaka, which can be used to obtain bounds estimates for the material properties of particulate composite structures. To achieve this goal we also use a set of finite element models based on higher order shear deformation theories and also on first order theory. From the studies carried out, on linear static analyses and on free vibration analyses, it is shown that the bounds estimates are as important as the deformation kinematics basis assumed to analyse these types of multifunctional structures. Concerning to the homogenization schemes studied, it is shown that Mori-Tanaka and Hashin-Shtrikman estimates lead to less conservative results when compared to Voigt rule of mixtures.