Graph usage in financial reports: Evidence from Portuguese listed companies

When assessing investment options, investors focus on the graphs of annual reports, despite lack of auditing. If poorly constructed, graphs distort perceptions and lead to inaccurate decisions. This study examines graph usage in all the companies listed on Euronext Lisbon in 2013. The findings suggest that graphs are common in the annual reports of Portuguese companies and that, while there is no evidence of Selectivity Distortion, both Measurement and Orientation Distortions are pervasive. The study recommends the auditing of financial graphs, and urges preparers and users of annual reports to be wary of the possibility of graph distortion.

Promoting the Big Slice Pizzaria and developing key partnerships

The Purpose of this Work Project is to develop a Marketing plan, with a special focus on promotional activities and partnerships’ developments, for the Big Slice, a fast food Pizzeria that is currently operating in Lisbon, where I'm currently working in the marketing and promotion department. The project aims at developing promotions and key partnerships that maximize the opportunity. For that, I have analyzed the major trends in the food sector in Portugal, and I have conducted several qualitative interviews among young individuals. Finally I have developed and implemented various alternative promotions and established important key partnerships.

Hotel industry: An answer to the emerging trends on the global demand side of tourism

This dissertation studies essentially how Millennials are changing the hotel industry, in the sense that new trends are emerging with this generation and hotels need to respond accordingly, in order to survive within their competitive industry. Emphasis is also given to Asian travellers, as the enlargement of these countries’ middle class populations is predicted, therefore making Asian travellers a valuable target for the hotel industry. To successfully target this segment, hoteliers need also to consider the cultural differences and aspirations that come together with the Asian travellers, and appropriately adapt their offer to them. I will then redirect this study to the city of Lisbon, the Portuguese capital, to analyse if Lisbon’s four and five-star hotel managers are aware of the new market trends, and to understand how they are changing their hotels in order to make them more attractive to Millennials and Asian travellers. Using a sample of 12 hotels (four and five-stars ratings), I have concluded that, although there is a notable undergoing process of adaptation to these guests, there is a long way ahead in order for Lisbon’s hotels to entirely please and retain millennial guests.

Comprehensive income: evidence from Portuguese listed companies on reporting choices and value relevance

This work project aims at analysing choices related to Comprehensive income (CI) of Portuguese listed firms and understanding the reasons behind them. Additionally, it studies the relevance of CI versus Net Income (NI). It was found that firm’s size and volume of Other comprehensive income (OCI) are positively related with the choice for separate statements while smaller firms with positive NI and negative OCI tend to disclose less information about taxes. The value relevance of CI proved to be superior to that of NI but OCI seems to have no incremental value relevance.

Characterization of an OPCPA laser amplifier based on the nonlinear crystal YCOB

The work described in this thesis was performed at the Laboratory for Intense Lasers (L2I) of Instituto Superior Técnico, University of Lisbon (IST-UL). Its main contribution consists in the feasibility study of the broadband dispersive stages for an optical parametric chirped pulse amplifier based on the nonlinear crystal yttrium calcium oxi-borate (YCOB). In particular, the main goal of this work consisted in the characterization and implementation of the several optical devices involved in pulse expansion and compression of the amplified pulses to durations of the order of a few optical cycles (20 fs). This type of laser systems find application in fields such as medicine, telecommunications and machining, which require high energy, ultrashort (sub-100 fs) pulses. The main challenges consisted in the preliminary study of the performance of the broadband amplifier, which is essential for successfully handling pulses with bandwidths exceeding 100 nm when amplified from the μJ to 20 mJ per pulse. In general, the control, manipulation and characterization of optical phenomena on the scale of a few tens of fs and powers that can reach the PW level are extremely difficult and challenging due to the complexity of the phenomena of radiation-matter interaction and their nonlinearities, observed at this time scale and power level. For this purpose the main dispersive components were characterized in detail, specifically addressing the demonstration of pulse expansion and compression. The tested bandwidths are narrower than the final ones, in order to confirm the parameters of these elements and predict the performance for the broadband pulses. The work performed led to additional tasks such as a detailed characterization of laser oscillator seeding the laser chain and the detection and cancelling of additional sources of dispersion.

Role of sympathetic innervation in obesity

Part of the results presented in this thesis were published in the following reference (DOI 10.1016/j.cell.2015.08.055): Wenwen Zeng*, Roksana M. Pirzgalska*, Mafalda M.A. Pereira, Nadiya Kubasova, Andreia Barateiro, Elsa Seixas, Yi-Hsueh Lu, Albina Kozlova, Henning Voss, Gabriel G. Martins, Jeffrey M. Friedman and Ana I. Domingos. Sympathetic Neuro-adipose Connections Mediate Leptin-Driven Lipolysis. Cell 163, 84-94 (2015). The work was also presented through poster presentations at iMED Conference 6.0 (Lisbon, 2014), Sociedade Portuguesa de Bioquímica Meeting (Coimbra, 2014) and Sociedade Portuguesa de Neurociências Meeting (Póvoa de Varzim, 2015).

Exploring Literary Landscapes: From Texts to Spatiotemporal Analysis through Collaborative Work and GIS

This article argues that the study of literary representations of landscapes can be aided and enriched by the application of digital geographic technologies. As an example, the article focuses on the methods and preliminary findings of LITESCAPE.PT—Atlas of Literary Landscapes of Mainland Portugal, an on-going project that aims to study literary representations of mainland Portugal and to explore their connections with social and environmental realities both in the past and in the present. LITESCAPE.PT integrates traditional reading practices and ‘distant reading’ approaches, along with collaborative work, relational databases, and geographic information systems (GIS) in order to classify and analyse excerpts from 350 works of Portuguese literature according to a set of ecological, socioeconomic, temporal and cultural themes. As we argue herein this combination of qualitative and quantitative methods—itself a response to the difficulty of obtaining external funding—can lead to (a) increased productivity, (b) the pursuit of new research goals, and (c) the creation of new knowledge about natural and cultural history. As proof of concept, the article presents two initial outcomes of the LITESCAPE.PT project: a case study documenting the evolving literary geography of Lisbon and a case study exploring the representation of wolves in Portuguese literature.

A GNR e a cooperação entre órgãos da polícia criminal na sociedade do risco. Estudo de caso:

Cooperation between police forces is a topic that is increasingly relevant. The emergence of new threats, as well as looking for new ways to fight crime, require from the, careful monitoring and strict sharing of all relevant information. This Work is entitled “The GNR and cooperation between Criminal Police Bodies in the Risk Society. Case Study: District of Lisbon” and aims to study the cooperation and coordination between police forces in Lisbon district, and verify if there is an parallel between the rule of law and the police procedures. The work is organized in four chapters. The first consists in a theoretical framework to perceive the context and objectives of this work. The second addresses the role of the, the different types of cooperation and instruments that promote cooperation between them. The third presents and analyzes the results. Finally, the fourth and last chapter the conclusions are woven answered the questions derived and starting question, tested hypotheses, and those limitations and future recommendations. In conclusion, the District of Lisbon, there is cooperation, materialized in a constant exchange of information, based on personal and informal relationship between the elements of the various Police Forces.

Influência das alterações do envolvimento ambiental e organizacional na redução das quedas em doentes em meio hospitalar

RESUMO - As quedas têm na sua grande maioria uma causa multifatorial. As investigações são substancialmente direcionadas na identificação dos fatores de risco intrínsecos ao doente. Os principais fatores do envolvimento físico e organizacional são frequentemente segregados, ignorando-se as contribuições que estes podem ter na ocorrência de quedas. O propósito desta investigação foi perceber a influência de alterações do envolvimento ambiental e organizacional na redução das quedas em doentes em meio hospitalar. De forma a alcançar este objetivo, analisou-se a informação de uma base de dados referente às quedas ocorridas num hospital da zona da Grande Lisboa, que mudou de instalações a meio do período em estudo. Entre 2012-2014 verificou-se um total 361 notificações de quedas. Nos 3 anos existiu uma redução de 55%. As quedas relacionadas com os fatores do Estado de Saúde do Doente reduziram em 46%, não apresentando significância estatística. Relativamente às quedas devido aos fatores de risco do envolvimento Ambiental e Organizacional, houve uma redução de 67%, considerada estatisticamente significativa. Ao analisar em detalhe os doentes com Nível de risco Elevado (escala de Morse), constata-se que a redução das quedas ao longo do período em estudo não é estatisticamente relevante. Conclui-se que as mudanças de instalações e a renovação de equipamentos poderão ter contribuído positivamente para uma redução das quedas durante o período em estudo. A nível organizacional, a aplicação das medidas preventivas, específicas para doentes com elevado risco de queda, aparentemente não foram suficientemente efetivas.

Characterization of earth-based mortars for rammed earth repair

All over the world, many earth buildings are deteriorating due to lack of maintenance and repair. Repairs on rammed earth walls are mainly done with mortars, by rendering application; however, often the repair is inadequate, resorting to the use of incompatible materials, including cement-based mortars. It has been observed that such interventions, in walls that until that day only had presented natural ageing issues, created new problems, much more dangerous for the building than the previous ones, causing serious deficiencies in this type of construction. One of the problems is that the detachment of the new cement-based mortar rendering only occurs after some time but, until that occurrence, degradations develop in the wall itself. When the render detaches, instead of needing only a new render, the surface has to be repaired in depth, with a repair mortar. Consequently, it has been stablished that the renders, and particularly repair mortars, should have physical, mechanical and chemical properties similar to those of the rammed earth walls. This article intends to contribute to a better knowledge of earth-based mortars used to repair the surface of rammed earth walls. The studied mortars are based on four types of earth: three of them were collected from non-deteriorated parts of walls of unstabilized rammed earth buildings located in Alentejo region, south of Portugal; the fourth is a commercial earth, consisting mainly of clay. Other components were also used, particularly: sand to control shrinkage; binders stabilizers such as dry hydrated air-lime, natural hydraulic lime, Portland cement and natural cement; as well as natural vegetal fibers (hemp fibers). The experimental analysis of the mortars in the fresh state consisted in determining the consistency by flow table and the bulk density. In the hardened state, the tests made it possible to evaluate the following properties: linear and volumetric shrinkage; capillary water absorption; drying capacity; dynamic modulus of elasticity; flexural and compressive strength.

Analysis and Treatment of a male portrait in oil and a study of the size layer with reconstructions from Vibert’s recipe (1892)

This thesis project concentrated on both the study and treatment of an early 20th century male portrait in oil from Colecção Caixa Geral de Depósitos, Lisbon, Portugal. The portrait of Januário Correia de Almeida, exhibits a tear (approximately 4.0 cm by 2.3 cm) associated with paint loss on the right upper side, where it is possible to observe an unusually thick size layer (approximately 50 microns) and an open weave mesh canvas. Size layers made from animal glue remain subject to severe dimensional changes due to changes in relative humidity (RH), thereby affecting the stability of the painting. In this case, the response to moisture of the size layer is minimal and the painting is largely uncracked with very little active flaking. This suggests that the size layer has undergone pre-treatment to render it unresponsive to moisture or water. Reconstructions based on late nineteenth century recipes using historically appropriate materials are used to explore various options for modifying the characteristics of gelatine, some of which may relate to the Portrait’s size layer. The thesis is separated into two parts: Part 1: Describes the history, condition, materials and techniques of the painting. It also details the treatment of Januário Correia de Almeida as well as the choices made and problems encountered during the treatment. Part 2: Discusses the history of commercial gelatine production, the choice of the appropriate animal source to extract the collagen to produce reconstructions of the portrait’s size layer as well as the characterization of selected reconstructions. The execution of a shallow textured infill led to one publication and one presentation: Abstract accepted for presentation and publication, International Meeting on Retouching of Cultural Heritage (RECH3), Francisco Brites, Leslie Carlyle and Raquel Marques, ‘’Hand building a Low Profile Textured Fill for a Large Loss’’.

Introducing mapping standards in the quality assessment of buildings extracted from very high resolution satellite imagery

Many municipal activities require updated large-scale maps that include both topographic and thematic information. For this purpose, the efficient use of very high spatial resolution (VHR) satellite imagery suggests the development of approaches that enable a timely discrimination, counting and delineation of urban elements according to legal technical specifications and quality standards. Therefore, the nature of this data source and expanding range of applications calls for objective methods and quantitative metrics to assess the quality of the extracted information which go beyond traditional thematic accuracy alone. The present work concerns the development and testing of a new approach for using technical mapping standards in the quality assessment of buildings automatically extracted from VHR satellite imagery. Feature extraction software was employed to map buildings present in a pansharpened QuickBird image of Lisbon. Quality assessment was exhaustive and involved comparisons of extracted features against a reference data set, introducing cartographic constraints from scales 1:1000, 1:5000, and 1:10,000. The spatial data quality elements subject to evaluation were: thematic (attribute) accuracy, completeness, and geometric quality assessed based on planimetric deviation from the reference map. Tests were developed and metrics analyzed considering thresholds and standards for the large mapping scales most frequently used by municipalities. Results show that values for completeness varied with mapping scales and were only slightly superior for scale 1:10,000. Concerning the geometric quality, a large percentage of extracted features met the strict topographic standards of planimetric deviation for scale 1:10,000, while no buildings were compliant with the specification for scale 1:1000.

Relatório de estágio no departamento central de investigação e acção penal

The means of obtaining evidence, the amount of evidence obtained, the number of defendants related to each criminal case and the gravity of the crimes for which the magistrates of the Department are holders of penal action, define its real importance to the Rule of Law. I have deeply studied the subject of the institution of hierarchical intervention required by the assistant and the application of an opening statement by the defendant, starting from a hypothetical case, provided when the query of an investigation with the subject of the crime of active corruption, where this institution was called as a reaction to the archiving dispatch delivered by the Public Ministry. I have study about the implementation of the institution of provisional suspension of the process, specifically in the scope of fiscal criminality, analyzing the effective satisfaction of the purposes of the sentences in two slopes: general prevention and special prevention. I went for my first time to a Central Court of Criminal Instruction, where I attended the measures of inquiry and instructive debate of a process that culminated with the prosecution and pronunciation of the defendants. In addition to this criminal experience, I have deepened and consolidated the academic knowledge with the study of various criminal cases from various fields in the scope of criminality investigated by the Department. I could therefore check the basis of procedural delays, regarding to our legal system, especially in this type of crime, raising issues that I analyzed and discussed, always in a critical and academic way. I had the opportunity to attend and witness a seminar in the Lisbon Directorate of Finance as well of entering the Centre for Judicial Studies to attend a conference on the International Anti-Corruption Day. Focus on the investigatory importance of the international judicial cooperation, through the various organs, with special interest to EUROJUST. I comprehended the organization and functioning of these communitarian organs and means of communication of procedural acts, in particular, the rogatory letters and european arrest warrants. This involvement is motivated by the moratorium factor of the investigations where rogatory letters are necessary for the acquisition of evidence or information relevant to the good continuation of the process. For this reason the judicial cooperation through the relevant communitarian organs, translates a streamlined response between the competent judicial authorities of the Member States, through the National Member that integrates EUROJUST. This report aims to highlight some of the difficulties and procedural issues that Public Prosecutors of DCIAP and criminal police bodies that assist them, face in combating violent and organized crime, of national and transnational nature, of particular complexity, according to the specifics of criminal types.

Auto-referência de sintomas de lesões músculo-esqueléticas ligadas ao trabalho LMELT numa grande empresa em Portugal

RESUMO - A dor, incómodo ou desconforto ao nível músculo-esquelético, sobretudo devido a situações e/ou postos de trabalho com elevadas exigências ao nível postural, de aplicação de força, de repetitividade ou por incorrecta distribuição das pausas, é aceite como um indicador de situações de risco passíveis de se encontrarem na génese de lesões músculo- -esqueléticas ligadas ao trabalho (LMELT) (Stuart-Buttle, 1994). No sentido de avaliar a prevalência de sintomas de LME, efectuou-se um estudo numa grande empresa da indústria de componentes para automóveis na região de Lisboa durante o ano de 2001. Utilizou-se um instrumento de recolha de informação construído a partir de uma adaptação do questionário nórdico músculo-esquelético (QNM) (Kuorinka et al., 1987). Com o apoio do serviço de saúde ocupacional da referida empresa, o questionário foi entregue a todos os trabalhadores, obtendo-se uma taxa de respondentes de 63,2% (n = 574). A população em estudo é maioritariamente do sexo feminino (83,9%), tem idades compreendidas entre os 18 e os 65 anos e a classe modal situa-se entre os 26 e os 33 anos (23,3%). Os resultados evidenciam uma alta prevalência de sintomatologia de LME e diferenças significativas de sintomas entre as categorias profissionais (1) operadores de máquina de costura, (2) trabalhadores dos armazéns e de transporte de mercadorias e (3) trabalhadores da logística, qualidade e escritórios. Os operadores apresentam índices superiores e diferentes (p < 0,05) de sintomatologia nos últimos doze meses ao nível da região cervical, ombros, cotovelos, ancas/coxas, pernas/joelhos e tornozelos/pés e nos punhos nos últimos sete dias. No presente estudo, a análise dos dados obtidos parece indicar que a natureza e as características da actividade de trabalho do grupo profissional operadores de máquina de costura (flexão cervical > 20°, trabalho muscular predominantemente estático ao nível da articulação dos ombros, elevação dos membros superiores > 45°, ortostatismo e exigências elevadas ao nível dos punhos/mãos) estão implicadas no desencadear da sintomatologia auto- -referida.

Alimentação e estado nutricional de grupos da população do concelho de Lisboa

RESUMO - Objectivo: descrever o estado nutricional e o padrão alimentar de grupos da população de Lisboa. Delineamento, locais e participantes: estudo transversal do estado nutricional e do padrão alimentar de homens com 38 anos e mulheres e homens com 50-65 anos que vivem na freguesia do Lumiar, do concelho de Lisboa; estudo transversal dos hábitos alimentares e do estado nutricional de adolescentes com 12 a 19 anos estudantes de escolas secundárias de Lisboa; estudo transversal da excreção de sódio em urina de 24 horas de rapazes de 7 a 8 anos de escolas primárias do Lumiar. Métodos: o estado nutricional foi avaliado com metodologias padronizadas tal como propostas pela OMS. A ingestão alimentar foi medida pelo método das 24 horas anteriores no primeiro estudo e pelo método da história alimentar no segundo estudo. Resultados: nas crianças, a excreção urinária de sódio foi uma das mais altas da Europa. Nos adolescentes, a prevalência de excesso de peso/obesidade foi de 19% nos rapazes e 16% nas raparigas. 16% dos adolescentes não tomam pequeno-almoço, mas mais de 30% comem bolos a meio da manhã. A proporção de adolescentes com uma ingestão diária de certos alimentos é de 44% para guloseimas, 43% para bolos, 29% para refrigerantes e 16% para chocolates e gelados. Por outro lado, a frequência de ingestão diária de fruta e produtos hortícolas é baixa, principalmente nos adolescentes de menor nível sócio-económico. Nos adultos, 57% dos homens com 38 anos e 80% e 74% dos homens e mulheres com 50-65 anos, respectivamente, têm excesso de peso ou obesidade. A hipertensão arterial foi detectada em mais de 20% dos homens jovens e a sua prevalência aumenta com a idade. Foi observado um colesterol sérico superior a 200 mg/dL em perto de metade dos adultos e maior do que 240 mg/dL em 28% dos homens com 38 anos, em 24% dos homens com 50-65 anos e 44% das mulheres do mesmo grupo etário. 20% dos adultos jovens têm colesterol HDL inferior a 35 mg/dL, mais do que um terço são fumadores e a ingestão de álcool representa 13% da sua ingestão calórica total. Conclusões: foram observados estilos de vida não saudáveis, nomeadamente padrões alimentares não equilibrados, uma elevada prevalência de obesidade, hipertensão e dislipidemias, e, por isso, uma percentagem relativamente elevada da população de Lisboa tem um risco elevado de doenças cárdio-vasculares e outras doenças crónicas, bem como de morte prematura.