Portuguese newspapers’ front-page and the coverage of European Cultural Capital: Porto 2001 and Guimarães 2012

Portugal hosted in the last thirteen years, two editions of the event European Cultural Capital; this paper intends to illustrate the coverage that Portuguese newspapers (daily newspapers Público, Diário de Notícias, Correio da Manhã and Jornal de Notícias, a weekly newsmagazine Visão and a weekly newspaper Expresso) made, through referrals in front-page and respective developments within the editions, to each of the events and that allows us to define the main moments that marked each of them, patterns of action, the major players, planning and programming types. The European Cultural Capital project elects, from year to year, cities of different EU member states with the main goal of “contributing to bring together the Europe´s people" (words of Mélina Mercouri, Greek Minister of Culture who, in 1985, proposed the launch of this initiative) and encouraging the elected urban space to present new cultural paradigms. In the genesis of this model is the cultural decentralization’s vector, a possibility to medium-sized cities of funding public works, restoring heritage and promoting themselves in touristic terms, of giving visibility to cities away from cultural and creative industries’ major distribution centers. A crucial factor to achieve this goal is media coverage. This paper outline the information that the Portuguese press ran over the two years that elapsed the latest editions of the European Cultural Capital in Portugal, namely that media coverage have deviated from the disclosure of the events’ schedule to suggest itineraries of visit and little or not even question the role that cities, promoting such initiatives, have as places of innovation in terms of cultural policies, artistic production and innovation, in urban and environmental regeneration, in economic revitalization, in training and creating new artists and new audiences and in boosting the confidence of local communities. The content analysis performed to articles shows how press is essential to the promotion of cities as cultural/touristic destinations as it stimulates consumption among residents and attracts visitors, with the possible dire consequence of turning the cultural journalist into an agent of touristic instead of cultural promotion.

Contributos para o desenvolvimento de um modelo de avaliação do capital intelectual em instituições de ensino superior

Mestrado em Gestão e Empreendedorismo

Formaldehyde in indoor air: a public health problem?

Formaldehyde was the first air pollutant, which already in the 1970s emerged as a specifically non-industrial indoor air quality problem. Yet formaldehyde remained an indoor air quality issue and the formaldehyde level in residential indoor air is among the highest of any indoor air contaminant. Formaldehyde concentrations in 4 different indoor settings (schools, office buildings, new dwellings and occupied dwellings) in Portugal were measured using Photo Ionization Detection (PID) equipment (11,7 eV lamps). All the settings presented results higher than the reference value proposed by Portuguese legislation. Furthermore, occupied dwellings showed 3 units with results above the reference. We could conclude that formaldehyde presence is a reality in monitored indoor settings. Concentration levels are higher than the Portuguese reference value for indoor settings and these can indicate health problems for occupants.

Are air-borne mycotoxins a public health concern in Portugal?

Introduction - Microscopic filamentous fungi, under suitable environmental conditions, can lead to the production of highly toxic chemical substances, commonly known as mycotoxins. The most widespread and studied mycotoxins are metabolites of some genera of moulds such as Aspergillus, Penicillium and Fusarium. Quite peculiar conditions may influence mycotoxin biosynthesis, such as climate, geographical location, cultivation practices, storage and type of substrate. Toxicity has been extensively investigated for the most important mycotoxins, such as aflatoxins, ochratoxin A and Fusarium toxins, and much information derived from toxicokinetics in animal models has also been obtained. The adverse effects are mainly related to genotoxicity, carcinogenicity, mutagenicity, teratogenicity and immunotoxicity. Aim of the study - To identify fungal species able to produce important mycotoxins in different Portuguese settings.

Tools for testing the Solvency Capital Requirement for life insurance

Longevity risk is one of the major risks that an insurance company or a pension fund has to deal with and it is expected that its importance will grow in the near future. In agreement with these considerations, in Solvency II regulation the Standard formula furnished for calculating the Solvency Capital Requirement explicitly considers this kind of risk. According to the new European rules in our paper we suggest a multiperiod approach to evaluate the SCR for longevity risk. We propose a backtesting framework for measuring the consistency of SCR calculations for life insurance policies.

Abordagem do capital intelectual na perspectiva da tridimensionalidade da linguagem contábil

O artigo aborda o capital intelectual na perspectiva da tridimensionalidade da linguagem contábil. Para tanto, foi realizada pesquisa exploratória em fontes secundárias, com abordagem lógica dedutiva. O trabalho busca preencher uma lacuna existente na literatura quanto à necessidade de se considerar os elementos intangíveis, em particular, os relacionados ao capital intelectual, no processo de mensuração dos ativos das organizações. Inicialmente, faz uma incursão na conceituação e características de ativos, bem como na sua mensuração. Após, aborda os aspectos conceituais do capital intelectual, centrando maior atenção nas alternativas relacionadas à sua avaliação. Na seqüência, mostra o capital intelectual na perspectiva da tridimensionalidade da linguagem contábil e apresenta considerações finais ao estudo. Com base na pesquisa realizada, observou-se que os ativos possuem diversos atributos passíveis de mensuração.

Fungal contamination of poultries litter: a public health problem

Exposure to certain fungi can cause human illness. Fungi cause adverse human health effects through three specific mechanisms: generation of a harmful immune response (e.g., allergy or hypersensitivity pneumonitis); direct infection by the fungal organism; by toxic-irritant effects from mold byproducts, such as mycotoxins. In Portugal there is an increasingly industry of large facilities that produce whole chickens for domestic consumption and only few investigations have reported on fungal contamination of the poultry litter. The material used for poultry litter is varied but normally can be constitute by: pine shavings; sawdust of eucalyptus; other types of wood; peanut; coffee; sugar cane; straw; hay; grass; paper processed. Litter is one of the most contributive factors to fungal contamination in poultries. Spreading litter is one of the tasks that normally involve higher exposure of the poultry workers to dust, fungi and their metabolites, such as VOC’s and mycotoxins. After being used and removed from poultries, litter is ploughed into agricultural soils, being this practice potentially dangerous for the soil environment, as well for both humans and animals. The goal of this study was to characterize litter’s fungal contamination and also to report the incidence of keratinophilic and toxigenic fungi.

Análise empírica da informação voluntária sobre capital intelectual no setor bancário espanhol

A contabilidade financeira tradicional está perdendo relevância frente a nova economia. O valor contábil das empresas se distanciam cada vez mais do seu valor de mercado, principalmente nas organizações de alta tecnologia e serviços. Perante essa conjuntura, surge a polêmica, defendida por alguns pesquisadores, de que as demonstrações contábeis não estão mais retratando o verdadeiro valor da empresa, uma vez que o valor dos livros das empresas estão muito aquém do seu corresponente valor de mercado (Lev, 2003, p. 21-24). Esta diferença vem sendo explicada, por uma infinidade de autores como: Capital Intelectual o Ativo Intangível. Diante do que foi exposto, inegavelmente os intangíveis, nos últimos anos, ganharam mais importância para as organizações. O desafio, portanto, consiste em identificar, medir, gerir e informar o capital intelectual. Este artigo tem a finalidade de verificar, através do estudo empírico, qual a relação existente entre os modelos de capital intelectual propostos na literatura, e analisados neste trabalho, com os informes divulgados pelos bancos espanhóis. Para isto, em primeiro lugar tratamos de definir o termo Capital Intelectual (CI); em seguida apresentaremos algumas agrupações existentes de modelos de CI, para assim podermos selecionar os mais apropriados para a informação externa (reporting). Em um terceiro momento analisamos a divulgação de informes das Contas Anuais destas instituições. Por fim evidenciamos as conclusões a que chegamos, onde podemos observar que há um distanciamento entre os modelos utilizados na prática pelos bancos e os modelos teóricos.

O capital intelectual no sector público

Com a denominação de Capital Intelectual pretende-se reconhecer o conjunto de activos intangíveis de que dispõe uma organização. Os administradores das entidades públicas gerem activos intangíveis, tanto ou mais que os seus colegas das empresas privadas, o que justifica o seu crescente interesse nos progressos do Capital Intelectual. É, de qualquer modo, um tanto difícil aplicar ao sector público modelos desenhados para as empresas, tanto mais que os objectivos das administrações públicas diferem das empresas privadas, como a maximização do resultado ou a criação de valor para o accionista. Os recursos humanos, com os seus conhecimentos, habilidades e atitudes são fundamentais para que a entidade atinja os seus objectivos. A determinação do Capital Intelectual permite o estabelecimento de objectivos realistas assim como a pronta resolução dos problemas. Este trabalho é de duplo objectivo: analisar os distintos critérios propostos na literatura para diferenciar entre tipos de Capital Intelectual e propor um modelo de Capital Intelectual adaptado às características especiais do sector público. Apresentam-se também alguns indicadores de gestão do Capital Intelectual destinados ao sector público, agrupados em várias categorias.

Fungal contamination of poultry litter: a public health problem

Although numerous studies have been conducted on microbial contaminants associated with various stages related to poultry and meat products processing, only a few reported on fungal contamination of poultry litter. The goals of this study were to (1) characterize litter fungal contamination and (2) report the incidence of keratinophilic and toxigenic fungi presence. Seven fresh and 14 aged litter samples were collected from 7 poultry farms. In addition, 27 air samples of 25 litters were also collected through impaction method, and after laboratory processing and incubation of collected samples, quantitative colony-forming units (CFU/m3) and qualitative results were obtained. Twelve different fungal species were detected in fresh litter and Penicillium was the most frequent genus found (59.9%), followed by Alternaria (17.8%), Cladosporium (7.1%), and Aspergillus (5.7%). With respect to aged litter, 19 different fungal species were detected, with Penicillium sp. the most frequently isolated (42.3%), followed by Scopulariopsis sp. (38.3%), Trichosporon sp. (8.8%), and Aspergillus sp. (5.5%). A significant positive correlation was found between litter fungal contamination (CFU/g) and air fungal contamination (CFU/m3). Litter fungal quantification and species identification have important implications in the evaluation of potential adverse health risks to exposed workers and animals. Spreading of poultry litter in agricultural fields is a potential public health concern, since keratinophilic (Scopulariopsis and Fusarium genus) as well as toxigenic fungi (Aspergillus, Fusarium, and Penicillium genus) were isolated.

The public performance : impact to music learning in conservatoire tradition

Paper presented at the Conference “The Reflective Conservatoire – 2nd International Conference: Building Connections”. Guildhall School of Music and Drama and Barbican Conference Centre, London. 28 February – 3 March 2009

Criação de valor, gestão de risco e as medidas de performance ajustadas ao risco: aplicação do RAROC - Risk Adjustment Return on Capital - ao grupo crédito agrícola

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Cyanobacteria toxicity: potential public health impact in South Portugal populations

Cyanobacteria are prokaryotic, plantlike organisms present in lakes, recreational waters, and reservoirs, and often dominate phytoplankton communities in warm, nutrient-enriched hard waters. A stable water column rich in certain nutrients, especially nitrogen and phosphorus, is associated with favorable environmental conditions that support development of cyanobacterial population maxima or "blooms." Under specific conditions, cyanobacteria produce toxins that are responsible for acute poisoning and death of animals and humans. The main aim of this study was to correlate the presence of cyanobacteria blooms with potential toxicity to humans as a public health issue. In Portugal, seven reservoirs located in the southern region were selected and studied between 2000 and 2008. Reservoirs were characterized by physical and chemical aspects, and identification of phytoplankton communities. In the case of cyanobacterial blooms, toxins that affected the liver, nervous system, and skin were detected, namely, Microcystis aeruginosa, Aphanizomenon spp., and Oscillatoria. These findings suggest the presence of a potential risk for public health, and indicate the need to implement mitigation measures in all studied reservoirs. These measures may involve (1) water eutrophication control to avoid blooms, (2) appropriate treatment of water for human consumption, and (3) public warnings or information to those individuals that use these reservoirs for several recreational activities.

Imposto pessoal sobre o rendimento: compatibilidade com um modelo dual de tributação

De entre os impostos que integram o nosso sistema fiscal, o imposto sobre o rendimento das pessoas singulares, ocupa um lugar de destaque na arrecadação de receitas. A sua im-portância coloca este imposto sobre pressão, pondo em confronto a tributação dos rendi-mentos de capitais e a tributação dos rendimentos do trabalho. O modelo de base compreensiva em que assenta o imposto pessoal está semi dualizado, dado tributar de forma diferente os rendimentos com origem em investimentos financeiros, subtraindo-os ao englobamento com os restantes rendimentos. Com a presente dissertação, pretende-se averiguar se o imposto pessoal, face ao recorte constitucional, pode adoptar um modelo de base semi-dual. Esta configuração permitiria simplificar o imposto, assumir duas bases e coloca-lo em linha com os modelos de tributação pessoal adoptados em alguns países europeus. O estudo realizado permitiu concluir que é possível a adopção de um modelo de base semi-dual, desde que se mantenha, por opção do contribuinte, o regime do englobamento com os restantes rendimentos. A dúvida que manifestamos relaciona-se com a oportuni-dade da concretização da reforma. O momento delicado de finanças públicas que o nosso país atravessa, traz tarefas acrescidas aos políticos, fruto dos compromissos internacionais assumidos, o que pode obstar ao agendamento da reforma do imposto pessoal que muitos reclamam. Daí que o caminho a seguir seria o do aperfeiçoamento do actual modelo.

Two-way MANCOVA: an application to public health

The aim of this work is to use the MANCOVA model to study the influence of the phenotype of an enzyme - Acid phosphatase - and a genetic factor - Haptoglobin genotype - on two dependent variables - Activity of Acid Phosphatase (ACP1) and the Body Mass Index (BMI). Therefore it's used a general linear model, namely a multivariate analysis of covariance (Two-way MANCOVA). The covariate is the age of the subject. This covariate works as control variable for the independent factors, serving to reduce the error term in the model. The main results showed that only the ACP1 phenotype has a significant effect on the activity of ACP1 and the covariate has a significant effect in both dependent variables. The univariate analysis showed that ACP1 phenotype accounts for about 12.5% of the variability in the activity of ACP1. In respect to this covariate it can be seen that accounts for about 4.6% of the variability in the activity of ACP1 and 37.3% in the BMI.