Do economic and financial firm's situation affect the quality if financial reports?

We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

O sentir do terapeuta ocupacional na relação terapêutica

A literatura específica e o percurso da terapia ocupacional ilustram a continua preocupação e a percepção da importância da relação terapeuta/cliente para o sucesso da ocupação terapêutica e consequentes resultados positivos da terapia. Isto não significa que exista um grande aprofundamento desta temática e consensos quanto aos factores e competências que a influenciam e lhe estão inerentes. Apesar de haver algumas referências de como o terapeuta deve estar, não tem sido abordado como o terapeuta sente e vive a relação terapêutica. O objectivo principal deste estudo é contribuir para a importância da postura técnica e simultaneamente subjectiva de cada terapeuta ocupacional, no contexto terapêutico. Pretende-se perceber a forma como o terapeuta ocupacional vivência alguns aspectos que o acompanham no processo terapêutico que é manifesto nas suas atitudes e se reflectem na qualidade da intervenção terapêutica e complementarmente na sua vivência pessoal. Usou-se a metodologia qualitativa, a entrevista semi-estruturada e a análise de conteúdo, por valorizar a subjectividade, indo ao encontro do objectivo definido. A amostra integrou vinte terapeutas ocupacionais, com mais de dez anos de experiência profissional e cinco da actual área de especialização profissional - Crianças e Jovens; Medicina Física e Reabilitação, Saúde Mental Adultos e outra de diversos (Toxicodependência, Geriatria e Comunidade). Concluímos que a relação terapêutica em terapia ocupacional é referida como sendo o primeiro passo no investimento terapêutico, para a maioria não é considerada um procedimento técnico, mas produto do bom senso, “dom” da pessoa / terapeuta e vivenciam as emoções e sentimentos do contexto terapêutico, solitariamente e ou com a família, alguns com colegas e poucos numa equipa organizada.

The influence of relationship quality and culture in the relations between exporter and distributor : the case of portuguese exports to Angola

The objective of this research is to investigate the role of the relationship quality, cooperation and culture between Portuguese companies and their export market intermediaries in Angola. In particular, we aim to understand the importance that the quality of the relationship has in cooperation and the role of cultures in export activities. An important aspect of this study is precisely the fact that it includes an African country, where, in terms of the literature, there is a strong lack of studies. In terms of methodology we opted for qualitative analysis; we present the results of two case studies of Portuguese exporting companies and one case study of Angolan intermediate. In general, the results are that the business relationships are characterized by trust, commitment, cooperation, culture, similar values, as in the past, Angola belonged to Portugal there is easy communication because both countries share the same. Such factors will influence the trade relations between Portuguese exporters and their Angolan distributors.

Quality of life of the caregivers of people with aphasia. A systematic review.

Purpose: Systematic review to identify the factors associated to the quality of life (QOL) of the caregivers of people with aphasia (PWA). Methods: Studies were searched using Medline, Pubmed, Cochrane Library, CINAHL, PsycINFO and Web of Science databases. Peer-reviewed papers that studied the QOL of PWA’s caregivers or the consequences of aphasia in caregivers’ life were included. Findings were extracted from the studies that met the inclusion criteria. Results: No data is available reporting particularly the QOL of PWA caregivers’ or their QOL predictors. Nevertheless, it was possible to extract aspects related to QOL from the studies that report the consequences of aphasia, and life changes in PWA’s caregivers. Nine (9) studies including PWA’s caregivers were found, but only 5 reported data separately on them. Methodological heterogeneity impedes cross-study comparisons, although some considerations can be made. PWA’s caregivers reported life changes such as: loss of freedom; social isolation; new responsibilities; anxiety; emotional loneliness; need for support and respite. Conclusions: Changes in social relationships, in emotional status, increased burden and need for support and respite were experienced by PWA’s caregivers. Stroke QOL studies need to include PWA caregivers’ and report separately on them. Further research is needed in this area in order to determine their QOL predictors and identify what interventions and referrals better suit their needs.

Literary translation and quality assessment analysis – its significance in translation training

This paper aims to highlight the role of translation quality assessment in translation training so as to develop students’ translation competence and skills to face translation problems. An analysis to assess literary translation quality is proposed before proceeding to discuss its pedagogical implementation.

Group decision making and Quality-of-information in e-Health systems

Knowledge is central to the modern economy and society. Indeed, the knowledge society has transformed the concept of knowledge and is more and more aware of the need to overcome the lack of knowledge when has to make options or address its problems and dilemmas. One’s knowledge is less based on exact facts and more on hypotheses, perceptions or indications. Even when we use new computational artefacts and novel methodologies for problem solving, like the use of Group Decision Support Systems (GDSSs), the question of incomplete information is in most of the situations marginalized. On the other hand, common sense tells us that when a decision is made it is impossible to have a perception of all the information involved and the nature of its intrinsic quality. Therefore, something has to be made in terms of the information available and the process of its evaluation. It is under this framework that a Multi-valued Extended Logic Programming language will be used for knowledge representation and reasoning, leading to a model that embodies the Quality-of-Information (QoI) and its quantification, along the several stages of the decision-making process. In this way, it is possible to provide a measure of the value of the QoI that supports the decision itself. This model will be here presented in the context of a GDSS for VirtualECare, a system aimed at sustaining online healthcare services.

Practical Quality Control: Comparision of Methods on the Quantification of Stationary Phases in Paper and Thin-Layer Chromatographic Systems

Introduction: Paper and thin layer chromatography methods are frequently used in Classic Nuclear Medicine for the determination of radiochemical purity (RCP) on radiopharmaceutical preparations. An aliquot of the radiopharmaceutical to be tested is spotted at the origin of a chromatographic strip (stationary phase), which in turn is placed in a chromatographic chamber in order to separate and quantify radiochemical species present in the radiopharmaceutical preparation. There are several methods for the RCP measurement, based on the use of equipment as dose calibrators, well scintillation counters, radiochromatografic scanners and gamma cameras. The purpose of this study was to compare these quantification methods for the determination of RCP. Material and Methods: 99mTc-Tetrofosmin and 99mTc-HDP are the radiopharmaceuticals chosen to serve as the basis for this study. For the determination of RCP of 99mTc-Tetrofosmin we used ITLC-SG (2.5 x 10 cm) and 2-butanone (99mTc-tetrofosmin Rf = 0.55, 99mTcO4- Rf = 1.0, other labeled impurities 99mTc-RH RF = 0.0). For the determination of RCP of 99mTc-HDP, Whatman 31ET and acetone was used (99mTc-HDP Rf = 0.0, 99mTcO4- Rf = 1.0, other labeled impurities RF = 0.0). After the development of the solvent front, the strips were allowed to dry and then imaged on the gamma camera (256x256 matrix; zoom 2; LEHR parallel-hole collimator; 5-minute image) and on the radiochromatogram scanner. Then, strips were cut in Rf 0.8 in the case of 99mTc-tetrofosmin and Rf 0.5 in the case of 99mTc-HDP. The resultant pieces were smashed in an assay tube (to minimize the effect of counting geometry) and counted in the dose calibrator and in the well scintillation counter (during 1 minute). The RCP was calculated using the formula: % 99mTc-Complex = [(99mTc-Complex) / (Total amount of 99mTc-labeled species)] x 100. Statistical analysis was done using the test of hypotheses for the difference between means in independent samples. Results:The gamma camera based method demonstrated higher operator-dependency (especially concerning the drawing of the ROIs) and the measures obtained using the dose calibrator are very sensitive to the amount of activity spotted in the chromatographic strip, so the use of a minimum of 3.7 MBq activity is essential to minimize quantification errors. Radiochromatographic scanner and well scintillation counter showed concordant results and demonstrated the higher level of precision. Conclusions: Radiochromatographic scanners and well scintillation counters based methods demonstrate to be the most accurate and less operator-dependant methods.

O impacto do uso da tala nocturna na qualidade de vida do indivíduo com Síndrome do Túnel Carpiano

Síndrome do Túnel Carpiano (STC) é uma neuropatia compressiva do nervo mediano ao nível da articulação rádio-cubital inferior. Caracteriza-se fisiologicamente pelo aumento da pressão ao nível do canal carpiano o que desencadeia a diminuição da função do nervo a esse nível. Independentemente da fase de evolução da patologia, o indivíduo apresenta défices motores e sensoriais que interferem com o desempenho dos seus diversos papéis ocupacionais e, concomitantemente, com a sua Qualidade de Vida (QV). Como forma de reduzir esse impacto, existem várias abordagens possíveis, entre as quais se destaca o uso da tala nocturna de repouso. Este trabalho tem como objectivo principal definir quais os benefícios do uso da tala nocturna e o impacto manifesto na QV do indivíduo com STC. Simultaneamente pretende-se definir em que medida a relação benefício/melhoria da dor e normalização sensitiva se relaciona com o uso da tala. Por último, identificar quais as variáveis sociodemográficas que estão relacionadas ao problema em estudo e aos valores obtidos com as escalas SF-36 e PDI, nos indivíduos dos grupos controlo e experimental. Para a realização deste estudo, utilizou-se uma amostra de 46 indivíduos do sexo feminino aos quais aplicouse as escalas referidas anteriormente e os Monofilamentos de Semmes-Weinstein. Os resultados obtidos com o SF-36 revelaram uma maior percepção do estado de saúde no domínio Saúde Geral, no grupo ao qual se aplicou a tala, sugerindo que esta intervenção permite uma melhoria da QV. Simultaneamente, o PDI permitiu inferir que a aplicação da tala nocturna tem um impacto positivo no que concerne à percepção do nível da dor nas diversas actividades da vida diária e, consequentemente, na QV. No que se refere à sensibilidade, os resultados obtidos não permitem afirmar que existem melhoras a este nível. Relativamente às variáveis socio-demográficas, apenas os casos classificados como ligeiros apresentam uma melhor percepção do nível de Saúde Geral o que é sugestivo de que com o evoluir da patologia há perda de QV.

Implementação de um sistema seguro, robusto e redundante

Um dos temas mais debatidos na sociedade actual é a segurança. Os níveis de segurança e as ferramentas para os alcançar entram em contraponto com os métodos usados para os quebrar. Como no passado, a razão qualidade/serviço mantém-se hoje, e manter-se-á no futuro, assegurando maior segurança àqueles que melhor se protejam. Problemas simples da vida real como furtos ou uso de falsa identidade assumem no meio informático uma forma rápida e por vezes indetectável de crime organizado. Neste estudo são investigados métodos sociais e aplicações informáticas comuns para quebrar a segurança de um sistema informático genérico. Desta forma, e havendo um entendimento sobre o Modus Operandi das entidades mal-intencionadas, poderá comprovar-se a instabilidade e insegurança de um sistema informático, e, posteriormente, actuar sobre o mesmo de tal forma que fique colocado numa posição da segurança que, podendo não ser infalível, poderá estar muito melhorada. Um dos objectivos fulcrais deste trabalho é conseguir implementar e configurar um sistema completo através de um estudo de soluções de mercado, gratuitas ou comerciais, a nível da implementação de um sistema em rede com todos os serviços comuns instalados, i.e., um pacote “chave na mão” com serviços de máquinas, sistema operativo, aplicações, funcionamento em rede com serviços de correio electrónico, gestão empresarial, anti-vírus, firewall, entre outros. Será possível então evidenciar uma instância de um sistema funcional, seguro e com os serviços necessários a um sistema actual, sem recurso a terceiros, e sujeito a um conjunto de testes que contribuem para o reforço da segurança.

Square-wave adsorptive-stripping voltammetric detection in the quality control of fluoxetine

Electroanalytical methods based on square-wave adsorptive-stripping voltammetry (SWAdSV) and flow-injection analysis with square-wave adsorptive-stripping voltammetric detection (FIA-SWAdSV) were developed for the determination of fluoxetine (FXT). The methods were based on the reduction of FXT at a mercury drop electrode at -1.2 V versus Ag/AgCl, in a phosphate buffer of pH 12.0, and on the possibility of accumulating the compound at the electrode surface. The SWAdSV method was successfully applied in the quantification of FXT in pharmaceutical products, human serum samples, and in drug dissolution studies. Because the presence of dissolved oxygen did not interfere significantly with the analysis, it was possible to quantify FXT in several pharmaceutical products using FIA-SWAdSV. This method enables analysis of up to 120 samples per hour at reduced costs.

Effects of home environment and center-based child care quality on children’s

This study examined the joint effects of home environment and center-based child care quality on children’s language, communication, and early literacy development, while also considering prior developmental level. Participants were 95 children (46 boys), assessed as toddlers (mean age = 26.33 months;Time 1) and preschoolers (mean age = 68.71 months; Time 2) and their families. At both times, children attended center-based child care classrooms in the metropolitan area of Porto, Portugal. Results from hierarchical linear models indicated that home environment and preschool quality, but not center-based toddler child care quality, were associated with children’s language and literacy outcomes at Time 2. Moreover, the quality of preschool classrooms moderated the association between home environment quality and children’s language and early literacy skills – but not communication skills – at Time 2, suggesting the positive cumulative effects of home environment and preschool quality. Findings further support the existence of a detrimental effect of low preschool quality on children’s language and early literacy outcomes: positive associations among home environment quality and children’s developmental outcomes were found to reduce substantially when children attended low-quality preschool classrooms.

RadiaLE: A framework for designing and assessing link quality estimators in wireless sensor networks

Stringent cost and energy constraints impose the use of low-cost and low-power radio transceivers in large-scale wireless sensor networks (WSNs). This fact, together with the harsh characteristics of the physical environment, requires a rigorous WSN design. Mechanisms for WSN deployment and topology control, MAC and routing, resource and mobility management, greatly depend on reliable link quality estimators (LQEs). This paper describes the RadiaLE framework, which enables the experimental assessment, design and optimization of LQEs. RadiaLE comprises (i) the hardware components of the WSN testbed and (ii) a software tool for setting-up and controlling the experiments, automating link measurements gathering through packets-statistics collection, and analyzing the collected data, allowing for LQEs evaluation. We also propose a methodology that allows (i) to properly set different types of links and different types of traffic, (ii) to collect rich link measurements, and (iii) to validate LQEs using a holistic and unified approach. To demonstrate the validity and usefulness of RadiaLE, we present two case studies: the characterization of low-power links and a comparison between six representative LQEs. We also extend the second study for evaluating the accuracy of the TOSSIM 2 channel model.

Radio link quality estimation in wireless sensor networks: a survey

Radio link quality estimation in Wireless Sensor Networks (WSNs) has a fundamental impact on the network performance and also affects the design of higher-layer protocols. Therefore, for about a decade, it has been attracting a vast array of research works. Reported works on link quality estimation are typically based on different assumptions, consider different scenarios, and provide radically different (and sometimes contradictory) results. This article provides a comprehensive survey on related literature, covering the characteristics of low-power links, the fundamental concepts of link quality estimation in WSNs, a taxonomy of existing link quality estimators, and their performance analysis. To the best of our knowledge, this is the first survey tackling in detail link quality estimation in WSNs. We believe our efforts will serve as a reference to orient researchers and system designers in this area.

Quantifying the channel quality for interference-aware wireless sensor networks

Reliability of communications is key to expand application domains for sensor networks. SinceWireless Sensor Networks (WSN) operate in the license-free Industrial Scientific and Medical (ISM) bands and hence share the spectrum with other wireless technologies, addressing interference is an important challenge. In order to minimize its effect, nodes can dynamically adapt radio resources provided information about current spectrum usage is available. We present a new channel quality metric, based on availability of the channel over time, which meaningfully quantifies spectrum usage. We discuss the optimum scanning time for capturing the channel condition while maintaining energy-efficiency. Using data collected from a number of Wi-Fi networks operating in a library building, we show that our metric has strong correlation with the Packet Reception Rate (PRR). This suggests that quantifying interference in the channel can help in adapting resources for better reliability. We present a discussion of the usage of our metric for various resource allocation and adaptation strategies.