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.

Estudo para a implementação de plataformas de e-learning no sistema de formação dos recursos humanos da saúde: o caso particular dos enfermeiros de um hospital privado

Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.

Divulgação sobre dispêndios de pesquisa e desenvolvimento em Portugal no ano de 2011: uma análise do PSI20

Mestrado em Contabilidade

A importância dos activos intangíveis nas empresas não financeiras dos índices PSI 20, IBEX 35 e CAC 40

Mestrado em Contabilidade

Balanced Scorecard para o serviço de urgência geral

Mestrado em Contabilidade

Gestão do conhecimento e do capital intelectual - Estudo sobre a divulgação do capital intelectual em empresas portuguesas

Mestrado em Gestão e Empreendedorismo

Systematic and liquidity risk in sub-prime mortgage-backed assets

The mis-evaluation of risk in securitized financial products is central to understanding the global financial crisis. This paper characterizes the evolution of risk factors affecting collateralized debt obligations (CDOs) based on subprime mortgages. A key feature of subprime mortgage-backed indices is that they are distinct in their vintage of issuance. Using a latent factor framework that incorporates this vintage effect, we show the increasing importance of common factors on more senior tranches during the crisis. An innovation of the paper is that we use the unbalanced panel structure of the data to identify the vintage, credit, common and idiosyncratic effects from a state-space specification.

Estudo da eficiência de deteção de um monitor portátil de contaminação de superfícies em função da distância e do débito de emissão da fonte

Introdução – No caso de uma eventual contaminação radioativa esta deve ser quantificada, pelo que é necessário garantir que as condições de funcionamento de um monitor de contaminação de superfícies se encontrem adequadamente caracterizadas, através da determinação da sua eficiência de deteção. Este estudo tem como objetivo determinar a eficiência de deteção de um monitor de contaminação e analisar a influência da distância e da atividade. Metodologia – O monitor de contaminação Thermo Mini 900E e as fontes radioativas planas de referência de Carbono – 14 (C-14), Césio – 137 (Cs-137), Estrôncio – 90 (Sr-90), Cloro – 36 (Cl-36) e Amerício – 241 (Am-241) com débito de emissão superficial rastreável ao Physikalish Technischen Bundesanstalt (PTB) foram utilizadas. Fontes de Sr-90 e C-14 com dois débitos de emissão distintos para cada e distâncias de 1 a 20mm foram usados para estudar a sua influência na eficiência de deteção. Resultados – Verificou-se que as fontes radioativas emissoras de partículas de maior energia apresentam uma maior eficiência de deteção e que esta diminui com o aumento da distância do detetor à fonte, sendo que os radioisótopos de maior energia apresentam um decréscimo na eficiência de 15% ao longo de 20mm, enquanto os radioisótopos de menor energia apresentam um decréscimo de 10%. Não se verificou uma influência expressiva do débito de emissão na eficiência de deteção deste monitor de contaminação. Conclusão – A eficiência de deteção de um monitor de contaminação portátil é dependente da distância deste à contaminação bem como do tipo de radiação emitida e energia dos radioisótopos presentes na contaminação. - ABSTRACT - Introduction – A radioactive contamination needs to be quantified in case it eventually occurs. Therefore it is necessary to ensure that the operating conditions of a surface contamination monitor are characterized by determining its detection efficiency. This experimental study aims to determine the detection efficiency of a contamination monitor and evaluate the distance and surface emission rate influence on the detection efficiency. Methodology – A contamination monitor Thermo Mini 900E was tested with reference radiation sources of Carbon – 14 (C-14), Cesium – 137 (Cs-137), Strontium – 90 (Sr-90), Chlorine – 36 (Cl-36) and Americium – 241 (Am-241) with its emission rate traced to the Physikalish Technischen Bundesanstalt (PTB). Sources of Sr-90 and C-14 with two different emission rates for each one and distances of 1 to 20mm were used to study its influence in the detection efficiency. Results – With the increasing of distance, the detection efficiency decreases. The most energetic radiation sources have higher detection efficiency, boasting a 15% decrease over 20mm whereas the sources bearing a smaller efficiency decrease 10%. No influence of the surface emission rate in the detection efficiency was verified. Conclusion – Thus, it is concluded that the detection efficiency of a contamination monitor is dependent of the distance between it and the contamination as well as the type and energy of the radioisotopes present in the contamination.

Establishment of optimal physical assets inspection frequency based on risk principles

Risk Based Inspection (RBI) is a risk methodology used as the basis for prioritizing and managing the efforts for an inspection program allowing the allocation of resources to provide a higher level of coverage on physical assets with higher risk. The main goal of RBI is to increase equipment availability while improving or maintaining the accepted level of risk. This paper presents the concept of risk, risk analysis and RBI methodology and shows an approach to determine the optimal inspection frequency for physical assets based on the potential risk and mainly on the quantification of the probability of failure. It makes use of some assumptions in a structured decision making process. The proposed methodology allows an optimization of inspection intervals deciding when the first inspection must be performed as well as the subsequent intervals of inspection. A demonstrative example is also presented to illustrate the application of the proposed methodology.

In Situ Near-Infrared (NIR) Versus High-Throughput Mid- Infrared (MIR) Spectroscopy to Monitor Biopharmaceutical Production

The development of biopharmaceutical manufacturing processes presents critical constraints, with the major constraint being that living cells synthesize these molecules, presenting inherent behavior variability due to their high sensitivity to small fluctuations in the cultivation environment. To speed up the development process and to control this critical manufacturing step, it is relevant to develop high-throughput and in situ monitoring techniques, respectively. Here, high-throughput mid-infrared (MIR) spectral analysis of dehydrated cell pellets and in situ near-infrared (NIR) spectral analysis of the whole culture broth were compared to monitor plasmid production in recombinant Escherichia coil cultures. Good partial least squares (PLS) regression models were built, either based on MIR or NIR spectral data, yielding high coefficients of determination (R-2) and low predictive errors (root mean square error, or RMSE) to estimate host cell growth, plasmid production, carbon source consumption (glucose and glycerol), and by-product acetate production and consumption. The predictive errors for biomass, plasmid, glucose, glycerol, and acetate based on MIR data were 0.7 g/L, 9 mg/L, 0.3 g/L, 0.4 g/L, and 0.4 g/L, respectively, whereas for NIR data the predictive errors obtained were 0.4 g/L, 8 mg/L, 0.3 g/L, 0.2 g/L, and 0.4 g/L, respectively. The models obtained are robust as they are valid for cultivations conducted with different media compositions and with different cultivation strategies (batch and fed-batch). Besides being conducted in situ with a sterilized fiber optic probe, NIR spectroscopy allows building PLS models for estimating plasmid, glucose, and acetate that are as accurate as those obtained from the high-throughput MIR setup, and better models for estimating biomass and glycerol, yielding a decrease in 57 and 50% of the RMSE, respectively, compared to the MIR setup. However, MIR spectroscopy could be a valid alternative in the case of optimization protocols, due to possible space constraints or high costs associated with the use of multi-fiber optic probes for multi-bioreactors. In this case, MIR could be conducted in a high-throughput manner, analyzing hundreds of culture samples in a rapid and automatic mode.

Comparative analysis of near and mid-infrared spectroscopy to monitor recombinant cyprosin production

Infrared spectroscopy, either in the near and mid (NIR/MIR) region of the spectra, has gained great acceptance in the industry for bioprocess monitoring according to Process Analytical Technology, due to its rapid, economic, high sensitivity mode of application and versatility. Due to the relevance of cyprosin (mostly for dairy industry), and as NIR and MIR spectroscopy presents specific characteristics that ultimately may complement each other, in the present work these techniques were compared to monitor and characterize by in situ and by at-line high-throughput analysis, respectively, recombinant cyprosin production by Saccharomyces cerevisiae. Partial least-square regression models, relating NIR and MIR-spectral features with biomass, cyprosin activity, specific activity, glucose, galactose, ethanol and acetate concentration were developed, all presenting, in general, high regression coefficients and low prediction errors. In the case of biomass and glucose slight better models were achieved by in situ NIR spectroscopic analysis, while for cyprosin activity and specific activity slight better models were achieved by at-line MIR spectroscopic analysis. Therefore both techniques enabled to monitor the highly dynamic cyprosin production bioprocess, promoting by this way more efficient platforms for the bioprocess optimization and control.

O contributo da informação por segmentos nos testes de imparidade ao goodwill - Aplicação ao caso da EDP no segmento EDP Renováveis

Mestrado em Contabilidade

Lifestyle factors influence in the frequency in buccal micronucleus

Genomic damage is probably the most important fundamental cause of development and degenerative disease. It is also well established that genomic damage is produced by environmental exposure to genotoxins, medical procedures (e.g. radiation and chemicals), micronutrient deficiency (e.g. folate), lifestyle factors (e.g. alcohol, smoking, drugs and stress), and genetic factors such as inherited defects in DNA metabolism and/or repair. Tobacco smoke has been associated to a higher risk of development of cancer, especially in the oral cavity, larynx and lungs, as these are places of direct contact with many carcinogenic tobacco’s compounds. Alcohol is definitely a recognized agent that influence cells in a genotoxic form, been citied as a strong agent with potential in the development of carcinogenic lesions. Epidemiological evidence points to a strong synergistic effect between cigarette smoking and alcohol consumption in the induction of cancers in the oral cavity. Approximately 90% of human cancers originate from epithelial cells. Therefore, it could be argued that oral epithelial cells represent a preferred target site for early genotoxic events induced by carcinogenic agents entering the body via inhalation and ingestion. The MN assay in buccal cells was also used to study cancerous and precancerous lesions and to monitor the effects of a number of chemopreventive agents.

Effects of the interaction of tobacco smoke and alcohol consumption on buccal micronucleus in workers exposed occupationally to formaldehyde

Occupational exposure to formaldehyde (FA) has been shown to induce nasopharyngeal cancer and has been classified as carcinogenic to humans (group 1) on the basis of sufficient evidence in humans. Tobacco smoke has been associated to a higher risk of development of cancer, especially in the oral cavity, larynx and lungs, as these are places of direct contact with many carcinogenic tobacco’s compounds. Alcohol is a recognized agent that influence cells in a genotoxic form, been citied as a strong agent with potential in the development of carcinogenic lesions. Epidemiological evidence points to a strong synergistic effect between cigarette smoking and alcohol consumption in the induction of cancers in the oral cavity. Approximately 90% of human cancers originate from epithelial cells. Therefore, it could be argued that oral epithelial cells represent a preferred target site for early genotoxic events induced by carcinogenic agents entering the body via inhalation and ingestion. The MN assay in buccal cells was also used to study cancerous and precancerous lesions and to monitor the effects of a number of chemopreventive agents.

Air fungal contamination in two elementary schools in Lisbon, Portugal

A descriptive study was developed to monitor air fungal contamination in two elementary schools in Lisbon, Portugal. Eight air samples of 250 litres through impaction method were collected in canteen, library, classrooms and also, outside premises as reference place. Simultaneously, were also monitored environmental parameters, including temperature, and humidity through the equipment Babouc, LSI Sistems and according to the International Standard ISO 7726 - 1998. Considering both schools, sixteen different species of fungi in air were identified, being the 2 most commonly isolated Cladosporium sp. (51,1%) and Penicillium sp. (27,5%). Besides these genera Trichoderma, Aspergillus, Alternaria, Chrysonilia, Botritys, Ulocladium, Athrium, Aureobasidium, Phoma, Scedosporium e Geotrichum were also isolated. Regarding yeasts, Candida sp., Cryptococcus sp. and Rhodotorula sp. were isolated. The youngest school, as well canteens in each school, presented the worst results concerning the air fungal contamination, maybe due to the higher number of occupants. There was no significant relationship (p>0,05) between fungal contamination and temperature and humidity.