Fair value measurement: Is the debate around level II and level III assets and liabilities relevant

Double Degree. A Work Project presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA- School of Business and Economics and a Masters Degree in Business Engineering from Louvain school of Management

On an organizational level: How can the emergency department at Rouge Valley Centenary hospital improve their wait times?

The prolonged wait times may arguably put into question the Canadian Health Act of 1984. Statistics show throughput wait times are 5.5 hours and output wait times for admitted patients are 32.4 hours. After probing and analyzing best practices through a qualitative/quantitative Value Stream Mapping and a qualitative SWOT Analysis; Team Triage and an Overcapacity Protocol is suggested to improve non-admitted patients wait times by 1.89 hours and admitted patients wait times by 16 hours by eliminating wasteful steps in the patient process and upon overcapacity, effectively sharing already stabilized and admitted patients with all wards in the hospital.

Evolution of Teeth and Quadrate in Non-avian Theropoda (Dinosauria: Saurischia), with the Description of Torvosaurus Remains from Portugal

Theropods form a highly successful and morphologically diversified group of dinosaurs that gave rise to birds. They include most, if not all, carnivorous dinosaurs, yet many theropod clades were secondarily adapted to piscivory, omnivory and herbivory, and theropods show a large array of skull and dentition morphologies. This work aims to investigate aspects of the evolution of theropod dinosaurs by analyzing in detail both the anatomy and ontogeny of teeth and quadrates in non-avian theropods, and by studying embryonic and adult material of a new species of theropod. A standardized list of terms and notations for each anatomical entity of the tooth, quadrate, and maxilla is here proposed with the goal of facilitating descriptions of these important cranial and dental elements. The distribution of thirty dental characters among 113 theropod taxa is investigated, and a list of diagnostic dental characters is proposed. As an example, four isolated theropod teeth from the Lourinhã Formation (Kimmeridgian‒Tithonian) of Portugal are described and identified based on a cladistic analysis performed on a data matrix of 141 dentition-based characters coded in 60 taxa. Two shed teeth are referred to an abelisaurid, providing the first record of Abelisauridae in the Jurassic of Laurasia and the one of the oldest records of this clade in the world, suggesting a possible radiation of Abelisauridae in Europe well before the Upper Cretaceous. The consensus tree resulting from this phylogenetic analysis, the most extensive on theropod teeth, indicates that theropod teeth provide reliable data for identification at approximately family level, and this method will help identifying theropod teeth with more confidence. A detailed description of the dentition of Megalosauridae is also provided, and a discriminant analysis performed on a dataset of numerical data collected on the teeth of 62 theropod taxa reveals that megalosaurid teeth are hardly distinguishable from other theropod clades with ziphodont dentition. This study highlights the importance of detailing anatomical descriptions and providing additional morphometric data on teeth with the purpose of helping to identify isolated theropod teeth. In order to evaluate the phylogenetic potential and investigate the evolutionary transformations of the quadrate, a phylogenetic morphometric analysis as well as a cladistic analysis using 98 discrete quadrate related characters were conducted. The quadrate morphology by its own provides a wealth of data with strong phylogenetic signal, and the phylogenetic morphometric analysis reveals two main morphotypes of the mandibular articulation of the quadrate linked to function. As an example, six isolated quadrates from the Kem Kem beds (Cenomanian) of Morocco are determined to be from juvenile and adult individuals of Spinosaurinae based on phylogenetic, morphometric, and phylogenetic morphometric analyses. Morphofunctional analysis of the spinosaurid mandibular articulation has shown that the posterior parts of the two mandibular rami displaced laterally when the jaw was depressed due to a mediolaterally oriented intercondylar sulcus of the quadrate. Such lateral movement of the mandibular ramus was possible due to a movable mandibular symphysis in spinosaurids, allowing the pharynx to be widened. A new species of theropod from the Lourinhã Formation of Portugal, Torvosaurus gurneyi, is erected based on a right maxilla and an incomplete caudal centrum. This taxon supports the mechanism of vicariance that occurred in the Iberian Meseta during the Late Jurassic when the proto-Atlantic was already well formed. A theropod clutch containing several crushed eggs and embryonic material is also assigned to this new species of Torvosaurus. Investigation on the maxilla ontogeny in basal tetanurans reveals that crown denticles, elongation of the anterior ramus, and fusion of interdental plates appear at a posthatchling stage. On the other hand, maxillary pneumaticity is already present at an embryonic stage in non-avian theropods.

A infecção por Helicobacter pylori em populações de Angola

RESUMO: A infecção por H. pylori, enquadra-se nas doenças infecciosas gastroduodenais e estima-se que mais de 50% da população mundial esteja infectada. A história natural da infecção por H. pylori, sofre interferências relacionadas com a genética do hospedeiro, a estirpe e as características da toxicidade da bactéria. Associam-se a estes factores, o tempo de exposição à infecção, assim como as condições sociais e higiéno-sanitárias. Paralelamente, o H. pylori é considerado o principal agente patogénico das doenças gastroduodenais. Este estudo teve como objectivo principal caracterizar a infecção por H. pylori em populações de Angola e sua avaliação como problema de Saúde Pública. Trata-se de um estudo prospectivo dirigido a dois grupos populacionais, um constituído por indivíduos aparentemente saudáveis, sem queixas gástricas específicas, em ambiente de comunidade, Grupo I, e outro, Grupo II, constituído por doentes que acorreram ao serviço de Gastrenterologia do Hospital Militar Principal de Luanda (HMP). No que diz respeito ao estudo na comunidade a pesquisa de H. pylori foi realizada pelo método ELISA de pesquisa de antigénios nas fezes. Por sua vez, a nível hospitalar, os métodos de diagnóstico da infecção por H. pylori foram: a endoscopia digestiva alta para a colheita de biópsias da mucosa gástrica destinadas ao exame anatomopatológico, ao exame citobacteriológico e aos métodos moleculares. Como método não invasivos foi utilizado o teste respiratório com ureia marcada. Grupo I: o diagnóstico da infecção por H. pylori, realizado pela pesquisa de antigénios deste microrganismo nas fezes, revelou uma frequência de 69,6% na população em estudo. Considerando em cada região, verificou-se que a região do Sambizanga possuía o valor mais elevado de frequência, 81,2%, seguida do Dinge com 79,5%, estatisticamente significativas (p 0,001). A avaliação da distribuição da frequência da infecção por grupo etário, revelou que os indivíduos com idade inferior a 15 anos, possuíam uma frequência de infecção de 63,5% e sendo de 76% nos indivíduos com idade superior a 15 anos. Este estudo permitiu concluir que a frequência da infecção por H. pylori nas regiões estudadas, é de 70% à excepção do Capulo, zona litoral em que não obstante as precárias condições de saneamento, a frequência da infecção por H. pylori é baixa. Grupo II: dos 309 doentes avaliados, verificou-se que 22 (7%), apresentavam uma mucosa normal e 287 (93%) uma mucosa alterada. A avaliação histológica das biópsias do antro, em 270 amostras de acordo com o Sistema de Sidney, em 235 (87,0%), revelou a presença de gastrite, 13 (4,8%) a presença de úlcera e em 9 (3,3%), uma lesão tumoral. A avaliação histológica da actividade nas 226 amostras do antro gástrico, verificou-se que 129 (57%) possuíam actividade e 97 (43%) não possuíam. O estudo das 255 biópsias do corpo, revelou em 212 (83,1%), a presença de lesões de gastrite, em 7 (2,7%), observaram-se lesões tumorais e 2 (0.8%) apresentaram úlcera. Dos 263 doentes avaliados histologicamente para pesquisa do H. pylori, 148 (58,2%) revelaram a presença positiva desta bactéria e 106 (41,7%) foram negativas. No que diz respeito à susceptibilidade aos macrólidos, do universo de 158 doentes com H. pylori positivo, 125 (79,1%) doentes apresentaram estirpes sensíveis aos macrólidos e 33 (20,9%) estirpes resistentes. Em relação aos factores de virulência, na avaliação conjunta dos dois factores de virulência estudados (cagA e vacA), em relação ao tipo de lesões encontradas na mucosa gástrica, verificou-se que dos 11 doentes com úlcera, 7 (63,6%), apresentavam uma estirpe cagA negativa, sendo 6 vacA s1 (85,7%), uma s2 e 4 (36,3%) com uma estirpe cagA positiva e vacA s1. Por sua vez dos 2 doentes com tumor, ambas as estirpes eram cagA negativas, sendo uma vacA s1 e outra vacA s2. Em relação aos factores de virulência nos doentes aos quais se diagnosticou úlcera e tumor apresentavam estirpe cagA negativa, vacAs1. Em relação ás lesões gástricas inflamatórias, os doentes com gastrite apresentavam cagA positivo. Do presente trabalho, em atenção aos resultados obtidos no que concerne a prevalência em populações sem queixas gastrenterológicas, recomenda-se que o mesmo se possa vir a replicar numa abrangência maior, realizando-se, por exemplo, estudos comparativos de prevalência entre as populações residentes no litoral (beira-mar) e as do interior. Pelas características genotípicas de H. pylori, em correspondência com as lesões encontradas, após novos estudos mais abrangentes, recomenda-se a avaliação de uma terapêutica mais acessível para o doente e que seja de maior eficácia. Face à escassez de médicos especialistas em gastrenterologia em Angola e de meios de diagnóstico, recomenda-se um estudo mais alargado da eficácia do seguimento do doente dispéptico, conforme protocolo avaliado pelo Colégio da Especialidade de Gastrenterologia da Ordem dos Médicos de Angola e já em prática em algumas instituições de saúde.--------------------------- ABSTRACT: H.pylori infection, is part of the gastroduodenal infectious diseases and it is estimated that over 50% of the world population is infected. The natural history of H.pylori infection, is influenced by host genetic, strain type, of bacterial virulence factors, time of exposure to the infection, as well as social and hygienic-sanitary conditions. In parallel, H.pylori is considered the main pathogen of gastroduodenal diseases. This study's main objective was to characterize H.pylori infection in populations of Angola and its evaluation as a public health problem. This is a prospective study conducted in two population groups, one in community environment composed by healthy individuals without specific gastric complaints - Group I, and Group II consisting of patients who went to the Gastroenterology Service of the Hospital Military of Luanda (HMP). As regards to the study in the community detection of H.pylori was carried out by antigen search in faeces using ELISA method. At hospital level H.pylori infection diagnostic methods were: upper gastrointestinal endoscopy to obtain gastric mucosal biopsies for histology, culture and molecular methods. As a non-invasive breath test with labelled urea was used. Group I: the diagnosis of H.pylori infection, by antigens detection in faeces, revealed a frequency of 69.6% in the study population. Whereas in each region, it was found that the Sambizanga region had the highest frequency of positive cases, 81.2% , followed by Dinge with 79.5%, Funda with 78.7 and Capulo with 39.8% being differences statistically significant (p=0.001). The evaluation of the distribution of the infection frequency by age group, revealed that individuals younger than 15 years had a frequency of 63.5% and in individuals older than 15 years, 76%. This study showed that the frequency of H.pylori infection in the regions studied was 70% exception due to Capulo, a coastal zone where despite the poor sanitation conditions; the frequency of H.pylori infection is lower. Group II: from the 309 patients evaluated, it was found that 22 (7%) had a normal mucosa and 287 (93%) a modified mucosa. Histological evaluation of antrum biopsies in 270 samples according to the Sydney System revealed the presence of gastritis in 235 (87.0%), the presence of ulcers in 13 (4.8%) and a tumour in 9 (3 3%). Histological assessment of activity in the gastric antrum of 226 samples, revealed that 129 (57%) had activity and 97 (43%) did not. The evaluation of the 255 corpus biopsies showed in 212 (83.1%), the presence of lesions of gastritis, in 7 (2.7%) tumour lesions and in 2 (0.8%) an ulcer. Of the 263 patients histological evaluated for H.pylori, 148 (58.2%) revealed the presence of this bacteria and 106 (41.7%) were negative. As regards susceptibility to macrolides from the universe of 158 patients with H.pylori, 125 (79.1%) patients had macrolides susceptible strains and 33 (20.9%) resistant strains. Regarding virulence factors (vacA and cagA), it was found that from the 11 patients with ulcers, 7 (63.6%), had a cagA negative strain, being 6 vacA s1, (85.7%) one vacA s2 and 4 (36.3%) with a cagA positive strain vacA s1. Concerning the 2 patients with tumour, both strains were cagA negative, one vacA s1 and other vacA s2. Patients with ulcer and tumour had cagA negative strains vacAs1. From this work, considering the prevalence of H.pylori obtained in health population, it is recommended that the same study should be performed in larger scale to confirm these results. The results of H.pylori genotyping suggest that more comprehensive studies are needed. Given the reduce number gastroenterology specialist in Angola and the lack of diagnostics methods, we recommend a larger study of the effectiveness of follow-up the patient dyspeptic, according to the protocol assessed by the College of Gastroenterology Specialty of the Order of Doctors and Angola already in place in some health institutions.

Factors that determine the level of care children and adolescents experiencing mental disorders receive

RESUMO: Resumo Uma prestação de serviços de saúde mental para crianças e adolescentes (CAMHS) oportuna, eficaz e baseada na evidência pode evitar incapacidade a longo prazo. No entanto, estes serviços são criticamente sub-financiados em todo o mundo. É um imperativo garantir que este precioso recurso não seja desperdiçado. Os governos e outras partes interessadas relevantes na área da saúde mental precisam de conhecer o estado de saúde mental da população, quais os recursos disponíveis e como melhor utilizar os recursos disponíveis para orientar uma política e decisões efectivas sobre os níveis de serviços. Objetivo: O objetivo deste artigo é explorar o papel da acuidade, gravidade e complexidade na determinação dos cuidados em saúde mental especializados recebidos por crianças e adolescentes que sofrem perturbações mentais. Métodos: Este estudo é exploratório envolvendo uma revisão sistemática da literatura. Foi realizada uma pesquisa com palavras-chave utilizando bases de dados PsychINFO, EMBASE, PubMed e MEDLINE. A literatura cinzenta também foi investigada com um enfoque nas abordagens sistémicas, organizacionais e políticas para a organização e comissionamento de CAMHS. Foram selecionados apenas documentos escritos em Inglês. Três países, Bélgica, Reino Unido e Estados Unidos, todos eles com modelos muito diferentes de organização de CAMHS, foram revistos para investigar de que forma os conceitos de acuidade, gravidade e complexidade foram utilizados na sua concepção de serviços para determinar o nível da assistência prestada. Resultados: Nem a Bélgica, nem o modelo norte-americano de CAMHS organização de serviço parecem estar alinhados com os principais conceitos na determinação do nível de prestação de serviços. O sistema de serviços do Reino Unido de CAMHS está mais estreitamente alinhado com esses conceitos e tem uma alocação de recursos mais equilibrada entre o hospital e a comunidade. O seu ponto fraco está na falta de flexibilidade entre os níveis de serviço e na falta de apoio para com o sector dos cuidados de saúde primários. Conclusões: A variabilidade na alocação de recursos a diferentes níveis especializados de CAMHS (em regime de internamento, ambulatório, e na comunidade) e o modelo diferente de estrutura de serviços entre os países estudados indica uma inconsistência na forma como as crianças e adolescentes que apresentam aos CAMHS são referenciados para os cuidados que recebem. Isto põe em questão se as crianças e adolescentes com perturbações mentais estão a receber o nível e tipo de cuidados concordantes com as suas necessidades. A concepção e o comissionamento de sistemas de CAMHS levam-nos à discussão de uma série de princípios fundamentais que devem ser considerados. O sistema perfeito no entanto, ainda está para ser encontrado. -------------------------------- ABSTRACT: Provision of timely, effective, evidence based mental health services to children and adolescents can prevent long term impairment, but they are critically underfunded across the globe. There is an imperative to ensure this precious resource is not wasted. Governments and other relevant mental health stakeholders need to know the mental health status of the population, what resources are available and how best to use the resources available to guide effective policy and decisions about service levels. Aim: The aim of this paper is to explore the role of acuity, severity and complexity in determining the specialist mental health care that children and adolescents experiencing mental disorders receive. Methods: This study is exploratory involving a systematic scan of the literature. A key word search was conducted using databases PSYCHINFO, EMBASE, PUBMED and MEDLINE. Grey literature was also searched to focus on systemic, organisational and policy approaches to the organisation and commissioning of CAMHS. Only documents written in English were selected. Three countries Belgium, UK and the US all with very different models of service organisation for CAMHS were reviewed to investigate how well the concepts of acuity, severity and complexity were used to determine the level of care delivered in their service design. Findings: Neither the Belgium nor the US model of CAMHS service organisation appear to align with the key concepts driving intensity of level of service provision. The UK CAMHS service system most closely aligns with the concepts. It has a more balanced resource allocation between hospital and community. Its downfall is in its lack of flexibility between service levels and its lack of support for the primary care sector. Conclusions: The variability in resource allocation to different service levels (inpatient, outpatient, community) within specialist CAMHS and the differing model of service structure across countries indicates an inconsistency in how children and adolescents presenting to CAMHS are allocated to the care they receive. This puts into question whether children and adolescent with mental disorders are receiving a level and type of care commensurate with their needs. In commissioning and designing CAMHS systems a number of key principles that should be considered are discussed. The perfect system however, is yet to be found.

Eggs and eggshells of Crocodylomorpha from the Upper Jurassic of Portugal

Crocodylomorph eggs are relatively poorly known in the fossil record when compared with skeletal remains, which are found all over the world, or when compared with dinosaur eggs. Herein are described crocodiloid eggshells from the Upper Jurassic Lourinhã Formation of Portugal, recovered from five sites: Cambelas (clutch), Casal da Rola, Peralta (eggshell fragments), and Paimogo North and South (three partial crushed eggs and eggshell fragments). The clutch of Cambelas, composed of 13 eggs, is the only sample not found in association with dinosaur eggshells. Morphological characters of the eggshells described herein, such as shell units and microstructure, are consistent with the crocodiloid morphotype. As such, this material is assigned to the oofamily Krokolithidae, making them the oldest known crocodylomorph eggs so far and the best record for eggs of non-crocodylian crocodylomorphs. Two new ootaxa are erected, Suchoolithus portucalensis oogen. et oosp. nov, for the clutch of Cambelas, and Krokolithes dinophilus, oosp. nov., for the remaining eggshells. The basic structure of crocodilian eggshells has remained stable since at least the Late Jurassic. Additionally, the findings suggest previously unknown biological associations with contemporary archosaurs, shedding light on the poorly understood egg morphology, reproduction strategies and paleobiology of crocodylomorphs during the Late Jurassic.

The relationship between the education level of successor's and the firm performance in German publicly listed family firms- an empirical analysis

The purpose of this thesis is to investigate how far the education level of the second or third generation of publicly traded German family firms affects the post-succession firm performance. By conducting a correlational and regression design, the aim is to examine how several variables influence the performance of family firms. Performance measures, for example ROA and Tobin’s q and variables, like Education level and succession periods, examine analytically that a positive succession trend will occur. However, with the used model, only a less rigid model shows empirical evidence.

Contributions towards smart cities : exploring block level census data for the characterization of change in Lisbon

The interest in using information to improve the quality of living in large urban areas and its governance efficiency has been around for decades. Nevertheless, the improvements in Information and Communications Technology has sparked a new dynamic in academic research, usually under the umbrella term of Smart Cities. This concept of Smart City can probably be translated, in a simplified version, into cities that are lived, managed and developed in an information-saturated environment. While it makes perfect sense and we can easily foresee the benefits of such a concept, presently there are still several significant challenges that need to be tackled before we can materialize this vision. In this work we aim at providing a small contribution in this direction, which maximizes the relevancy of the available information resources. One of the most detailed and geographically relevant information resource available, for the study of cities, is the census, more specifically the data available at block level (Subsecção Estatística). In this work, we use Self-Organizing Maps (SOM) and the variant Geo-SOM to explore the block level data from the Portuguese census of Lisbon city, for the years of 2001 and 2011. We focus on gauging change, proposing ways that allow the comparison of the two time periods, which have two different underlying geographical bases. We proceed with the analysis of the data using different SOM variants, aiming at producing a two-fold portrait: one, of the evolution of Lisbon during the first decade of the XXI century, another, of how the census dataset and SOM’s can be used to produce an informational framework for the study of cities.