Changes in the influence of board characterisitcs on corporate results due to the recent global financial crisis

The main purpose of this study is to analyse the changes caused by the global financial crisis on the influence of board characteristics on corporate results, in terms of corporate performance, corporate risk-taking, and earnings management. Sample comprises S&P 500 listed firms during 2002-2008. This study reveals that the environmental conditions call for different behaviour from directors to fulfil their responsibilities and suggests changes in normative and voluntary guidelines for improving good practices in the boardroom.

Evaluation of the improvements on pharmacy technicians' work practices after implementation of operational procedures

Several antineoplasic drugs have been demonstrated to be carcinogenic or to have mutagenic and teratogenic effects. The greatest protection is achieved with the implementation of administrative and engineering controls and safety procedures. Objective: to evaluate the improvements on pharmacy technicians' work practices, after the implementation of operational procedures related to individual protection, biologic safety cabinet disinfection and cytotoxic drug preparation. Method: case-study in a hospital pharmacy undergoing a certification process. Six pharmacy technicians were observed during their daily activities. Characterization of the work practices was made using a checklist based on ISOPP and PIC guidelines. The variables studied concerning cleaning/disinfection procedures, personal protective equipment and procedures for preparing cytotoxic drugs. The same work practices were evaluated after four months of operational procedures implementation. Concordance between work practices and guidelines was considered to be a quality indicator (guidelines concordance practices number/total number of practices x 100). Results: improvements were observed after operational procedures implementation. An improvement of 6,25% in personal protective equipment practice was achieved by changing second pair of gloves every thirty minutes. The major progress, 10%, was obtained in disinfection procedure, where 80% of tasks are now realized according to guidelines.By now, we hot an improvement of only 1% at drug preparation procedure by placing one cytotoxic drug at a time inside the biological safety cabinet. Then, 85% of practices are according to guidelines. Conclusion: before operational procedures implementation 80,3% of practices were according to the guidelines, while now is 84,4%. This indicates that is necessary to review the procedures frequently in the benefit to reduce the risks associated with handling cytotoxic drugs and maintenance of drug specifications.

Influência do volume vesical na diminuição da dose recebida na bexiga e no PTV em doentes com tumor de reto tratados com belly-board

Introdução: O cancro retal continua a ser um dos principais problemas de saúde a nível mundial, sendo a toxicidade gastro-intestinal e génito-urinária os efeitos tardios da radioterapia mais reportados. A utilização da Belly-Board para minimizar essa toxicidade, reduzindo o volume de bexiga e intestino delgado irradiados é recomendada. No entanto, o protocolo mais adequado para o volume vesical nestes doentes é ainda tema de controvérsia. Objetivo: Avaliar a influência do volume vesical na dose recebida na bexiga e no PTV, em doentes com tumor de reto, posicionados em decúbito ventral, com belly-board. Materiais e Métodos: 38 doentes com tumor de reto tratados no CHBM, agrupados em dois grupos: o 1º grupo, com 19 doentes que realizaram tratamento com bexiga cheia e o 2º grupo, com 19 doentes que realizaram tratamento com bexiga vazia. Os dados foram obtidos através dos HDV’s e foram comparadas as doses máximas no PTV e a percentagem de volume de bexiga que recebe 50Gy. Foi utilizado o teste estatístico U-Mann Whitney com um nível de significância de 0,05. A hipótese de pesquisa deste estudo propõe que os dois grupos diferem significativamente entre si e a hipótese nula propõe que os dois grupos não diferem significativamente entre si, para ambas as variáveis. Resultados: Não se observaram diferenças estatisticamente significativas entre os grupos no que diz respeito à dose máxima no PTV. No que se refere à percentagem de volume de bexiga que recebe 50Gy verificaram-se diferenças estatisticamente significativas, tendo o grupo de doentes que realizaram tratamento com bexiga cheia apresentado valores mais baixos. Conclusões: Este estudo demonstrou o benefício da utilização do protocolo de bexiga cheia em doentes com tumor de reto tratados com belly-board, na diminuição da percentagem de volume de bexiga que recebe 50Gy.

Impacto da adopção das IAS/IFRS no capital próprio e no resultado líquido nas empresas portuguesas cotadas

Mestrado em Contabilidade Internacional

A Fraude Contabilística no Sector Bancário e a Responsabilidade da Auditoria na sua prevenção e detecção: o caso português

Mestrado em Auditoria

Tecnologias de informação e comunicação (sistemas de informação): desenvolvimento sustentável e administração pública: na senda de uma fórmula integradora e virtuosa a ser considerada na auditoria

Mestrado em Auditoria

A gestão e avaliação do risco: perspectiva das organizações e da auditoria no sector público

Mestrado em Auditoria

A influência da cultura e do julgamento profissional sobre a contabilidade : uma análise sob o ponto de vista dos preparadores da informação em Portugal

Mestrado em Auditoria

Joining the online video conversation? Discourse and practices of European political institutions and politicians on YouTube

To mimic the online practices of citizens has been declared an imperative to improve communication and extend participation. This paper seeks to contribute to the understanding of how European discourses praising online video as a communication tool have been translated into actual practices by politicians, governments and organisations. By contrasting official documents with YouTube activity, it is argued that new opportunities for European political communication are far from being fully embraced, much akin to the early years of websites. The main choice has been to use YouTube channels fundamentally for distribution and archiving, thus neglecting its social media features. The disabling of comments by many heads of state and prime ministers - and, in 2010, the European Commission - indicates such an attitude. The few attempts made to foster citizen engagement, in particular during elections, have had limited success, given low participation numbers and lack of argument exchange.