Differences and reasons in IASB accounting standards between small and large companies

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

The impact of type of language and number of reasons on purchase intent

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

How do Facebook users interact and what are the underlying reasons that trigger these interactions

This research was conducted to understand how Facebook users interact and the underlying reasons for doing so with a focus on one-to-mass communication interactions. Different methods and sources were used to generate accurate and valid insights. It was discovered that liking, groups, commenting, events and sharing are essential interactions, whereby liking, commenting and sharing were investigated in more detail. This investigations proves that emotions do trigger these three interactions; The most influencing emotions are Surprise/Wonder, Deep Respect/ Impressiveness and Fun/Joy. Moreover a variety of specific factors that trigger each of the interactions are revealed.

Challenges of converting nonprofit in for-profit-reasons decision making and key success factores of a conversion

Due to external constraints (opposed by the market and legal system) and internal changes nonprofit organizations have been converting to for-profit entities combining commercial revenue and social value creation. To create an understanding of the conversion process considering its challenges, the reasons, the decision-making process and key success factors of a conversion are examined. Therefore, a two-step research procedure is used combining literature research and a multiple case study approach based on expert interviews with known companies. The outcome is a helpful guideline (including a decision matrix) for social entrepreneurs that might face a conversion.

Differences and reasons in IASB accounting standards between small and large companies

This paper studies the main differences in accounting standards of the International Accounting Standards Board (IASB) between small and large companies, materialised in the dissimilarities between the International Financial Reporting Standard for Small and Medium-sized Entities and the full International Financial Reporting Standards, as of 2010. Another element of this project is the analysis of the reasons behind the differences between the two aforementioned frameworks, which intends to expose the rationale and the mindset that led to an adaptation of the full standards in a stand-alone document designed for small companies.

Understanding churn and its reasons: The GuestU case

In the age of computerisation, entrepreneurs around the world aim to revolutionise their field with ground-breaking ICTs. GuestU is one of those offering mobile application development to small and medium-sized tourism enterprises. To assure the young start-ups steady growth this paper aims to identify reasons for the high customer churn risk. Primary data is used to analyse end-user behaviour and particularly the success of acquisition and activation. Results show troubling download quantities as well as retention rates leading to the recommendations for GuestU to incentivise and guide their customers in increasing promotion for the applications.

The reasons behind the progression in PISA scores: An education production function approach using semi-parametric techniques

Research Masters

Semantics of logic programs with explicit negation

After a historical introduction, the bulk of the thesis concerns the study of a declarative semantics for logic programs. The main original contributions are: ² WFSX (Well–Founded Semantics with eXplicit negation), a new semantics for logic programs with explicit negation (i.e. extended logic programs), which compares favourably in its properties with other extant semantics. ² A generic characterization schema that facilitates comparisons among a diversity of semantics of extended logic programs, including WFSX. ² An autoepistemic and a default logic corresponding to WFSX, which solve existing problems of the classical approaches to autoepistemic and default logics, and clarify the meaning of explicit negation in logic programs. ² A framework for defining a spectrum of semantics of extended logic programs based on the abduction of negative hypotheses. This framework allows for the characterization of different levels of scepticism/credulity, consensuality, and argumentation. One of the semantics of abduction coincides with WFSX. ² O–semantics, a semantics that uniquely adds more CWA hypotheses to WFSX. The techniques used for doing so are applicable as well to the well–founded semantics of normal logic programs. ² By introducing explicit negation into logic programs contradiction may appear. I present two approaches for dealing with contradiction, and show their equivalence. One of the approaches consists in avoiding contradiction, and is based on restrictions in the adoption of abductive hypotheses. The other approach consists in removing contradiction, and is based in a transformation of contradictory programs into noncontradictory ones, guided by the reasons for contradiction.

Les Plus Anciens Mastodontes Tetralophodontes (Langhien inférieur Vb), évolution et remarques sur la Tetralophodontie

This study deals with mastodont teeth found near Lisbon in Lower Langhian (lower Middle Miocene) fluviatile, feldspathic sands (Vb division). Conclusions are as follows: 1. Tetralophodont molars (even if at a still primitive stade of the tetralophodont condition) do exist at least since lower Langhian times, and not only since late Middle Miocene as was previously known. 2. Tri- and tetralophodont structures may (and indeed do) coexist in the same individual: such examples do not correspond to transitional forms, but instead to a mosaic of juxtaposed characters (however this does not mean there are no transitional forms in other instances). 3. So these structures coexisted in a population not yet genetically separated beyond fertile cross-breeding, i.e. beyond species' level. 4. Origin of the tetralophodont molar was due to some mutation (s). but without crossing species, limits and even more genus'ones. 5. At this times probably soon after the first appearance of tetralophodont mutants, animals with such characters were a small but significant minority among the population (17% if account is taken on D4's: only 2% after M2's). 6. There was not then any direct and clear correlation between number of lophs (transversal crests) and tooth size, even if the increase of such number goes along with length's increase. 7. Dimensions (length in special) in tetralophodont teeth tend to exceed those in «normal» trilophodont teeth, this being particularly clear in D4, even if there is no clear distinction: the situation is quite the same, maybe less marked, with the M2. 8. According to the preceding conclusions there are no reasons to segregate different taxa among such mastodont population on the grounds of the presence in D4, M1 and M2 of 3 or 4 crests (this character being regarded as diagnostic of the genus Tetralophodon). 9. On the contrary, if any natural (in biological sense) classification is disregarded and a morphological parataxonomy is adopted there should be considered both Gomphotherium angustidens and Tetralophodon sp.: however this is absolutely not our opinion.

Notes sur la géologie et la paleontology du Miocène de Lisbonne; (XX) les plus anciens mastodontes tetralophodontes (Langhien inférieur Vb), évolution et remarques sur la tetralophodontie

This study deals with mastodont teeth found near Lisbon in Lower Langhian (lower Middle Miocene) fluviatile, feldspathic sands (Vb division). Conclusions are as follows: 1. Tetralophodont molars (even if at a still primitive stade of the tetralophodont condition) do exist at least since lower Langhian times, and not only since late Middle Miocene as was previously known. 2. Tri- and tetralophodont structures may (and indeed do) coexist in the same individual: such examples do not correspond to transitional forms, but instead to a mosaic of juxtaposed characters (however this does not mean there are no transitional forms in other instances). 3. So these structures coexisted in a population not yet geneticaliy separated beyond fertile cross-breeding, i.e. beyond species'level. 4. Origin of the tetralophodont molar was due to some mutation (s). but without crossing species, limits and even more genus' ones. 5. At this times probably soon after the first appearance of tetralophodont mutants, animals with such characters were a small but signifiant minority among the population (17% if account is taken on D4's: only 2% after M2's). 6. There was not then any direct and clear correlation between number of lophs (transversal crests) and tooth size, even if the increase of such number goes along with length's increase. 7. Dimensions (length in special) in tetralophodont teeth tend to exceed those in «normal» trilophodont teeth, this being particularly clear in D4, even if there is no clear distinction: the situation is quite the same, maybe less marked, with the M2. 8. According to the preceding conclusions there are no reasons to segregate different taxa among such mastodont population on the grounds of the presence in D4, M1 and M2 of 3 or 4 crests (this character being regarded as diagnostic of the genus Tetralophodon). 9. On the contrary, if any natural (in biological sense) classification is disregarded and a morphological parataxonomy is adopted there should be considered both Gomphotherium angustidens and Tetralophodon sp.: however this is absolutely not our opinion.

Wetland Habitat Studies using various Classification Techniques on Multi-Spectral Landsat Imagery: Case study: Tram chim National Park, Dong Thap Vietnam

Dissertation submitted in partial fulfilment of the requirements for the Degree of Master of Science in Geospatial Technologies

The portuguese pharmaceutial market in the near future - A time series exploration approach

Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

Estudo descritivo do perfil de utilizador da linha Saúde 24 com análise de impacto ao nível da eficiência, equidade e empowerment em comparação com o modelo inglês NHS Direct

RESUMO - A 8 de Maio de 2008 surgiu o centro de atendimento “Linha Saúde24” (S24) no sentido de modernizar o SNS, aproximando-o do cidadão. O serviço surge baseado no modelo inglês – o NHS Direct – que pode ser encarado como um serviço de informação telefónico apoiado por enfermeiros, disponível 24h por dia, concebido para expandir os serviços púbicos de acesso à rede prestadora de cuidados com intuito de aliviar a pressão da procura na rede de urgências hospitalares e médicos de família, assim como diluir as iniquidades regionais na prestação de serviços. A S24 assenta na perspectiva de ser um ponto de contacto inicial do utente com a rede de prestação de cuidados de saúde com capacidade de orientação. O objectivo da linha está na tentativa mais eficiente no uso dos recursos disponíveis, ao mesmo tempo que delega responsabilidade no cidadão na forma como este utiliza os recursos disponíveis, com melhor racionalização financeira na área da saúde aliada a uma melhor qualidade de serviço prestada e adequada, colocando os cidadãos no mesmo patamar, diluindo as dificuldades de acesso a aqueles que necessitam na tentativa de harmonizar e racionalizar o consumo de serviços de saúde. Esta estrutura permite ao cidadão conhecer melhor o seu estado de saúde e decidir mais acertadamente quanto à decisão a tomar. Com este estudo, e com base na literatura nacional e internacional, pretende-se descrever o perfil de utilizador que acede à S24 – definir o tipo de utilizador, disposição geográfica, motivos pelo qual acede ao serviço e qual o seu destino final, fazendo comparação com o perfil do NHS Direct. Assim, e com os dados obtidos, far-se-á uma avaliação preliminar em termos do contributo da linha S24 no que concerne à sua eficiência, equidade e empowerment dado ao utilizador. --- ------------------------------ABSTRACT - Saúde 24 (S24) is a national 24-hour health line initiated in May 2008 aiming at modernizing the Portuguese NHS by bringing it closer to the citizen. Indeed, S24 be seen as an initial contact point between the patient and the healthcare network, facilitating a better a management of health care demand. The service is inspired on the UK NHS Direct – a nurse-led telephone line to provide easier and faster advice information to people about health, illness and NHS services. It is expected to provide information so that people can deal with their health problems or their families´ on their own, with the purpose of reducing demand to A&E department and out-of-hours GP services. Additionally it can contribute to a reduction in regional inequities in healthcare provision through bringing health care advice to remote areas. The purpose of S24 is to handle more efficiently the available resources by enabling responsibilities in citizens. By doing so, S24 encourages a more appropriate use of available resources, with better financial outcomes and a better quality of care. It is meant, in terms of empowerment, to help people to be in control of their health and healthcare interactions by participating in the final decision. Based on quantitative data, this study defines the S24 caller user profile in terms of type, geographical reference, reasons for calling and outcome. This analysis allows us to perform a preliminary evaluation of the S24 in terms of its contribution to efficiency, equity and empowerment. Then the S24 is compared to

Controlo da tuberculose em Portugal : papel e qualidade da detecção de casos

RESUMO - A impressionante evolução da incidência notificada desde 1950 evidencia o quanto o sistema de informação é sensível ao esforço de notificação, reflectindo ainda o impacte das medidas de controlo que foram sendo introduzidas, bem como alguma melhoria nas condições sociais com efeito favorável sobre a doença (Briz, 2005). Sendo a tuberculose uma doença de notificação obrigatória, nos termos da Portaria n.º 766/86, de 26 de Dezembro, os casos deverão ser sempre comunicados à Autoridade de Saúde, em impresso aprovado. O facto de a tuberculose ter um sistema de informação próprio tem permitido um conhecimento relativamente completo da situação epidemiológica. (DGS, 1995) Pretende-se caracterizar o perfil de distribuição da incidência notificada da tuberculose pulmonar, em Portugal Continental, nomeadamente a nível distrital, no período compreendido entre 2000 e 2008, inclusive, partindo-se depois para um estudo mais pormenorizado, relacionado com a sensibilidade do sistema de notificação da tuberculose, no sentido de se quantificarem os problemas de subnotificação. Para validação da notificação, serão utilizados os dados de 2007 e 2008. Procurar-se-á depois obter o perfil da incidência ajustada para a detecção em cada um desses anos, avançando-se de seguida para a identificação e caracterização de parâmetros complementares e de acesso fácil que contribuam para interpretar a distribuição geográfica da incidência notificada, em função da sua provável validade. Perante o eventual confronto com o problema da subnotificação, a identificação das razões da menor adesão à notificação de casos de tuberculose pulmonar apresenta-se quase como inevitável, sendo feita através do recurso a entrevistas a informadores-chave. --------------------------------------ABSTRACT - The impressive development of the incidence reported since 1950 shows how the system is sensitive to the effort of notification, still reflects the impact of control measures have been introduced, and some improvement in social conditions with favorable effect on the disease ( Briz, 2005). As tuberculosis a notifiable disease, according to Ordinance No. 766/86, December 26, cases should be reported to the Health Authority, approved in print. The fact that tuberculosis have an information system itself has allowed a relatively complete knowledge of the epidemiological situation. (DGS, 1995) The aim is to characterize the distribution profile of the reported incidence of pulmonary tuberculosis, in Portugal, particularly at district level in the period between 2000 and 2008, starting from then to a more detailed study, related to the sensitivity of the system notification of tuberculosis, in order to quantify the problems of underreporting. For validation of the notification, we used the data from 2007 and 2008. Search will then obtain the profile of the adjusted incidence for detection in each of those years, advancing is then for the identification and characterization of additional parameters and easy access to contribute to interpret the geographical distribution of reported incidence in according to their likely validity. Given the eventual confrontation with the problem of underreporting, the identification of reasons for the lower adherence to reporting cases of pulmonary tuberculosis has become almost as inevitable, being made through the use of interviews with key informants.

La biochronologie des Mammifères néogènes d'Europe. L'échelle MN, son application à la succession des faunes du Portugal

Similarly to other organisms, Vertebrates changed during the Cenozoic Era. Mammals are the only ones to change quickly; their well mineralised bones and teeth are often fossilised. They are highly diverse and even isolated teeth can be identified. They are thus a good tool for establishing a biochronological framewoork. Among Mammals, Rodents with a short lifetime evolve more quickly than the large Mammals. In Europe, the first elaborated zonation was investigated by the Regional Committee on Neogene Stratigraphy and issued as the MN Zonation (Mammals Neogene) by Mein, 1976. During the following years, progress in knowledge lead to new charts. The latest one resulted from collective work (de Bruijn et al., 1992). Bîochronology gives relative data; if we desire to have numerical age estimates, we must correlate these results with radiometrie data, marine biostratigraphîcal units or the Geomagnetic Polarity Time Scale. For Europe, these results are summarised by Steininger et al. (1989-1996) and Steininger (1999). After some recents developments on MN Zonation, here is discussed the succession of Neogene small mammals Portuguese localities. Fortunately these localities are in majority inbedded in marine context. Their assigment to MN Zones is proposed and correlations with the spanish Aragonian Scale (Daams el al., 1999) are also suggested. In fact, some differences appear between Portugal and Aragonian assemblages, probably for ecological reasons. Therefore, the MN zonation is always useful for short and long distance biochronological correlations.