90 resultados para value added tax fraud


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This study aims to analyze which determinants predict frailty in general and each frailty domain (physical, psychological, and social), considering the integral conceptual model of frailty, and particularly to examine the contribution of medication in this prediction. A cross-sectional study was designed using a non-probabilistic sample of 252 community-dwelling elderly from three Portuguese cities. Frailty and determinants of frailty were assessed with the Tilburg Frailty Indicator. The amount and type of different daily-consumed medication were also examined. Hierarchical regression analysis were conducted. The mean age of the participants was 79.2 years (±7.3), and most of them were women (75.8%), widowed (55.6%) and with a low educational level (0–4 years: 63.9%). In this study, determinants explained 46% of the variance of total frailty, and 39.8, 25.3, and 27.7% of physical, psychological, and social frailty respectively. Age, gender, income, death of a loved one in the past year, lifestyle, satisfaction with living environment and self-reported comorbidity predicted total frailty, while each frailty domain was associated with a different set of determinants. The number of daily-consumed drugs was independently associated with physical frailty, and the consumption of medication for the cardiovascular system and for the blood and blood-forming organs explained part of the variance of total and physical frailty. The adverse effects of polymedication and its direct link with the level of comorbidities could explain the independent contribution of the amount of prescribed drugs to frailty prediction. On the other hand, findings in regard to medication type provide further evidence of the association of frailty with cardiovascular risk. In the present study, a significant part of frailty was predicted, and the different contributions of each determinant to frailty domains highlight the relevance of the integral model of frailty. The added value of a simple assessment of medication was considerable, and it should be taken into account for effective identification of frailty.

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The tanning industry generates a high quantity of solid wastes. Therefore, there is a need to create valorization [added value] options for these wastes. The main objective of the present work was to study the effect of protein hydrolysates (HP) prepared from fleshings on leather dyeing. During previous studies it was found that the application of HP products, obtained from fleshings, in leather retannage intensified the colour of crust leather. In this work the CIELAB colour system was used to evaluate the effect of HP on retannage processes. The main conclusions of this study were: (i) HP can be used instead of a dicyanodiamide resin (Fortan DC) if the colour parameters of the standard procedure are to be maintained, and (ii) the replacement of an acrylic resin (Fortan A40) by glutaraldehyde-modified HP (GHP) results in a darker skin, and can therefore be interesting for the reduction of the quantity of dye used.

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O VAR (Value at Risk) ,valor em risco, é a perda máxima provável de uma carteira para um nível de confiança determinado, num horizonte temporal especificado.

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O trabalho realizado teve como objetivo principal analisar os ajustes posturais antecipatórios que ocorrem durante o desempenho de uma tarefa motora fundamental (apanhar), em crianças entre os nove e os dez anos de idade, residentes no Porto e que apresentam um desenvolvimento normal com recurso ao sistema de captura e parametrização do movimento em tempo real BioStage ®. Como objetivo secundário pretendeu-se perceber de que forma este sistema pode ser uma ferramenta importante na prática clínica da terapia ocupacional. Para tal, realizou-se um estudo de natureza quantitativa e de carácter descritivo e recorreu-se a uma amostra de 12 crianças, utilizando o método de amostragem não probabilística por conveniência. A recolha de dados efetuou-se no sistema BioStage ® e foi pedido que realizassem quatro itens do subteste 5 do Bruininks-Oseretsky Test of Motor Proficiency (BOTMP) – receção bi e unilateral de uma bola com e sem ressalto no chão. Os resultados obtidos sugerem que as raparigas e as crianças mais novas demonstram ter menos estabilidade do tronco e pélvis ou menor capacidade de prever a trajetória da bola e que a receção unilateral foi mais difícil de efetuar pela maioria das crianças. Para concluir, refere-se que o BioStage ® mostra-se útil e é uma mais-valia, contribuindo de forma positiva para a prática da terapia ocupacional, uma vez que pode ser considerado como um complemento ao processo de avaliação pois faz uma análise detalhada, precisa e objetiva e identifica aspetos de difícil mensuração através da observação.

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Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

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Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Professor Dr. António da Costa Oliveira

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Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto (ISCAP) para a obtenção do Grau de Mestre em Auditoria Docente orientador: Mestre Domingos da Silva Duarte

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This paper proposes a novel framework for modelling the Value for the Customer, the so-called the Conceptual Model for Decomposing Value for the Customer (CMDVC). This conceptual model is first validated through an exploratory case study where the authors validate both the proposed constructs of the model and their relations. In a second step the authors propose a mathematical formulation for the CMDVC as well as a computational method. This has enabled the final quantitative discussion of how the CMDVC can be applied and used in the enterprise environment, and the final validation by the people in the enterprise. Along this research, we were able to confirm that the results of this novel quantitative approach to model the Value for the Customer is consistent with the company's empirical experience. The paper further discusses the merits and limitations of this approach, proposing that the model is likely to bring value to support not only the contract preparation at an Ex-Ante Negotiation Phase, as demonstrated, but also along the actual negotiation process, as finally confirmed by an enterprise testimonial.

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Value has been defined in different theoretical contexts as need, desire, interest, standard /criteria, beliefs, attitudes, and preferences. The creation of value is key to any business, and any business activity is about exchanging some tangible and/or intangible good or service and having its value accepted and rewarded by customers or clients, either inside the enterprise or collaborative network or outside. “Perhaps surprising then is that firms often do not know how to define value, or how to measure it” (Anderson and Narus, 1998 cited by [1]). Woodruff echoed that we need “richer customer value theory” for providing an “important tool for locking onto the critical things that managers need to know”. In addition, he emphasized, “we need customer value theory that delves deeply into customer’s world of product use in their situations” [2]. In this sense, we proposed and validated a novel “Conceptual Model for Decomposing the Value for the Customer”. To this end, we were aware that time has a direct impact on customer perceived value, and the suppliers’ and customers’ perceptions change from the pre-purchase to the post-purchase phases, causing some uncertainty and doubts.We wanted to break down value into all its components, as well as every built and used assets (both endogenous and/or exogenous perspectives). This component analysis was then transposed into a mathematical formulation using the Fuzzy Analytic Hierarchy Process (AHP), so that the uncertainty and vagueness of value perceptions could be embedded in this model that relates used and built assets in the tangible and intangible deliverable exchange among the involved parties, with their actual value perceptions.

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Dissertação de Mestrado apresentada ao Instituto Supeior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob a orientação da Doutora Sandrina Francisca Teixeira

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Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutor José Campos Amorim

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Aims: This paper aims to address some of the main possible applications of actual Nuclear Medicine Imaging techniques and methodologies in the specific context of Sports Medicine, namely in two critical systems: musculoskeletal and cardiovascular. Discussion: At the musculoskeletal level, bone scintigraphy techniques proved to be a mean of diagnosis of functional orientation and high sensibility compared with other morphological imaging techniques in the detection and temporal evaluation of pathological situations, for instance allowing the acquisition of information of great relevance in athletes with stress fractures. On the other hand, infection/inflammation studies might be of an important added value to characterize specific situations, early diagnose of potential critical issues – so giving opportunity to precise, complete and fast solutions – while allowing the evaluation and eventual optimization of training programs. At cardiovascular system level, Nuclear Medicine had proved to be crucial in differential diagnosis between cardiac hypertrophy secondary to physical activity (the so called "athlete's heart") and hypertrophic cardiomyopathy, in the diagnosis and prognosis of changes in cardiac function in athletes, as well as in direct - and non-invasive - in vivo visualization of sympathetic cardiac innervation, something that seems to take more and more importance nowadays, namely in order to try to avoid sudden death episodes at intense physical effort. Also the clinical application of Positron Emission Tomography (PET) has becoming more and more widely recognized as promising. Conclusions: It has been concluded that Nuclear Medicine can become an important application in Sports Medicine. Its well established capabilities to early detection of processes involving functional properties allied to its high sensibility and the actual technical possibilities (namely those related with hybrid imaging, that allows to add information provided by high resolution morphological imaging techniques, such as CT and/or MRI) make it a powerful diagnostic tool, claiming to be used on an each day higher range of clinical applications related with all levels of sport activities. Since the improvements at equipment characteristics and detection levels allows the use of smaller and smaller doses, so minimizing radiation exposure it is believed by the authors that the increase of the use of NM tools in the Sports Medicine area should be considered.

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O presente estudo resulta de uma crescente preocupação e percepção da importância da relação terapeuta-cliente e procura compreender a perspectiva do cliente e a forma como este sente e vive essa relação ao longo de todo o seu processo terapêutico. O estudo realizado, de natureza qualitativa e de carácter exploratório, visa sobretudo analisar a influência da relação terapeuta-cliente na perspectiva do cliente, identificar e descrever os fatores que a influenciam e perceber a mais-valia desta relação ao longo do processo terapêutico. Para tal, foram entrevistadas dezanove pessoas que estão a receber tratamento de terapia ocupacional. Para a recolha dos dados foi aplicada a entrevista semi-estruturada por se pretender um contributo mais envolvente, particularizado e subjetivo dos clientes. Através da realização do estudo e de acordo com a perspetiva dos clientes entrevistados, concluiu-se que a capacidade do terapeuta em construir e estabelecer um vínculo com o cliente ditará grande parte do sucesso ou insucesso do processo terapêutico. Porém, tão importante como formar e estabelecer um vínculo terapeuta-cliente é preciso ter a preocupação contínua de o manter sempre vivo e fortalecido. Para que tal aconteça, o terapeuta não pode menosprezar a experiência de vida e expectativas do cliente e deve assumir um papel de permanente preocupação e atenção a todas as transformações quotidianas pois estas influenciam o envolvimento do cliente nas suas atividades/ocupações e afetam a sua saúde e desempenho. O novo milénio requer dos profissionais de saúde em geral e dos terapeutas ocupacionais em particular, novas habilidades e competências. É fundamental adquirir a consciência de que os clientes são o centro de todo o processo terapêutico. É necessário ter uma visão holística e não fragmentada do cliente. É importante interagir com os clientes e permitir uma troca de conhecimento, entre o saber do cliente e o saber do terapeuta. Essa troca gera convergências, fortalece laços e o processo terapêutico avança. Nesse relacionamento, ambos aprendem, progridem e crescem.

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Mestrado em Engenharia Electrotécnica e de Computadores

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Mestrado em Engenharia Mecânica. Gestão de Processos e Operações.