23 resultados para asset backed hire purchase financing


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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

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Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume VI, 699-715

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RESUMO: O instrumento de avaliação de sistemas de saúde mental da organização mundial de saúde (WHO-AIMS)foi usado para a recolha de informações sobre o Programa Nacional de Saúde Mental de Moçambique. O presente estudo tem como objectivo melhorar o Programa Nacional de Saúde Mental e fornecer um ponto de partida para a monitorização das mudanças. Os resultados do estudo permitirão a Moçambique fortalecer a sua capacidade para desenvolver planos de saúde mental baseados em informações com pontos de partida e metas bem definidos. O relatório será também útil para a monitorização do progresso da implementação de reformas nas políticas de saúde mental, na disponibilização de serviços de base comunitária, e no envolvimento dos utentes, seus familiares e outros actores na promoção, prevenção,cuidados e reabilitação em saúde mental. Tendo em conta os antecedentes históricos da saúde mental em Moçambique, a realidade actual clama por reformas profundas voltadas para uma intervenção mais humanizada e com enfoque nos cuidados primários. É nesse contexto que o estudo realizado apresenta resultados relacionados com as políticas, legislação, estratégias e planos de acção e financiamento para a saúde mental; serviços de saúde mental;cuidados primários; recursos humanos e ligação com outros sectores chave. A saúde mental foi avaliada desde o sistema de gestão até ao nível comunitário. Relativamente aos órgãos de gestão, a principal constatação é que existem instrumentos legais para sustentar as iniciativas desta área e influenciar os meios políticos em prol da saúde mental. Todavia, o caminho a percorrer ainda é longo uma vez que não está ainda aprovada nenhuma lei de saúde mental e os financiamentos para a área não permitem a implementação das reformas necessárias. Os serviços ao nível clínico debatem-se com a problemática dos recursos humanos (constituídos principalmente por técnicos de psiquiatria) e disponibilidade de psicofármacos. O modelo biopsicossocial ainda não é implementado integralmente uma vez que são poucos os serviços que oferecem apoio psicossocial (que inclui a reabilitação e reintegração) para além da intervenção farmacológica. Esta pode ser considerada uma das principais causas de recaídas identificadas em todas as províncias. Há uma necessidade urgente de se realizarem pesquisas e levantamentos epidemiológicos que possam servir de suporte para a advocacia em saúde mental com vista a melhoria dos cuidados a prestar aos pacientes e comunidade. Os instrumentos de recolha de informação de rotina não são adequados limitando a fidelidade dos dados recolhidos e a possibilidade de uma gestão dos serviços de saúde mental que responda as reais necessidades da população. Em suma, os resultados aqui apresentados mostram que Moçambique tem uma base que pode ser considerada uma mais valia para a reforma do sistema de saúde mental. Existem, ainda que escassos, recursos como humanos, infra-estruturas e legislação para a prestação dos serviços clínicos. É preciso investir na saúde mental para que os recursos existentes sejam melhorados e expandidos, apostando na criação de equipas multidisciplinares e qualificação das equipas de gestão e equipas clínicas. --------ABSTRACT: The World Health Organization Assessment Instrument for Mental Health Services (WHO-AIMS) was used to collect information about the National Mental Health Program of Mozambique. The present study aims to improve the National Mental Health Program and provide a starting point for monitoring change. The study results will allow Mozambique to strengthen its capacity to develop mental health plans based on information with starting points and well-defined goals. The report will also be useful for monitoring the progress of implementation of reforms in mental health policies, the provision of community-based services, and involvement of users, their families and other stakeholders in the promotion, prevention, care and rehabilitation in mental health. Given the historical background of mental health in Mozambique, the current situation calls for reforms aimed at a more humane intervention focused on primary care. In this context, the study presents results related to policies, legislation, strategies and action plans and funding for mental health; mental health services; primary care; human resources and liaison with other key sectors. Mental health was assessed from the management system to the community level. With regard to the management, the main observation is that there are legal instruments to support the initiatives in this area and to influence the political means on behalf of mental health. However, the pathway is still long as it is not yet approved any Mental Health Law and the funding for the area do not allow the implementation of necessary reforms. Services at the clinical level are struggling with the issue of human resources (consisting primarily of psychiatrist technicians) and availability of psychotropic drugs. The biopsychosocial model is not yet fully implemented since there are few services providing psychosocial support (including rehabilitation and reintegration) in addition to pharmacological intervention. This can be considered a major cause of relapse identified in all provinces. There is an urgent need to conduct research and epidemiological surveys which could provide support for advocacy in mental health in order to improve the mental health car for the patients and community. The routine data collection instruments are not appropriate limiting the fidelity of the data collected and the possibility of a management of mental health services that meets the real needs of the population. In summary, the results presented here show that Mozambique has a groundwork that can be considered an asset for the reform of mental health system. There are, though scarce, human resources, infrastructure and legislation for the provision of clinical services. It’s necessary to invest in mental health so that existing resources are improved and expanded, and to invest on the creation of multidisciplinary teams and qualification of management teams and clinical teams.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Ciências da Informação e da Documentação na variante Arquivística

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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

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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

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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

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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

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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

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From 1995 to 2010 Portugal has accumulated a negative international asset position of 110 percent of GDP. In a developed and aging economy the number is astonishing and any argument to consider it sustainable must rely on extremely favorable forecasts on growth. Portuguese policy options are reduced in number: no autonomous monetary policy, no currency to devaluate, and limited discretion in changing fiscal deficits and government debt. To start the necessary deleveraging a remaining possible policy is a budget-neutral change of the tax structure that increases private saving and net exports. An increase in the VAT and a decrease in the employer’s social security contribution tax can achieve the desired outcome in the short run if they are complemented with wage moderation. To obtain a substantial improvement in competitiveness and a large decrease in consumption, the changes in the tax rates have to be large. While a precise quantitative assessment is difficult, the initial increase in the effective VAT rate needed to allow the social security tax to decrease by 16 percentage points (pp) is approximately 10 pp. Such a large increase in the effective VAT rate could be obtained by raising most of the reduced VAT rates to the new general VAT rate of 23 percent. The empirical analysis shows that over time the suggested tax swap could generate surpluses and improve the trade balance. A temporary version of the suggested tax-swap has the attractiveness to achieve a sharper increase in the private saving rate maintaining the short run gains in competitiveness. Finally, the temporary version of the fiscal devaluation could be the basis for an automatic stabilizer to external imbalances within a monetary union.Portugal has been running large current account deficits every year since 1995. These deficits have accumulated to an astonishing 110 percent of GDP negative external asset position. The sustainability of such a large external position is questionable and must rely on fantastic productivity growth expectations. The recent global financial crisis appears to have anticipated the international investors reality check on those future expectations with the result of a large increase in the cost of external financing. Today the rebalancing of the current account through an increase in national savings and an improvement in competitiveness must be at the top of the Portuguese authorities “to do” list as the cost of a pull out from international investors is of the order of 10% of GDP. The external rebalancing is difficult as the degrees of freedom of the Portuguese authorities are limited in number: they have no autonomous monetary policy, no currency to devaluate, and little discretion in fiscal policy as deficit limits and debt targets are set by the Stability Growth Pact and the postcrisis consensus on medium-term fiscal consolidation. One possibility that remains is to change the fiscal policy mix for a given budget deficit. The purpose of this paper is to explore the effects of a “fiscal devaluation”1 obtained through a tax swap between employers’ social security contributions and taxes on consumption2. The paper begins by illustrating Portugal’s current account evolution during the euro period. The second section section lays out a model to offer a qualitative assessment of the dynamic outcomes of the the tax swap. I show that the suggested tax swap can in theory achieve the desired outcomes in terms of competitiveness and consumption if complemented with moderation (stickiness) in wages. I also study the effects of a temporary version of the tax swap and show that it achieves a sharper improvement in the current account that accelerate the rebalancing. The third section moves to the empirical analysis and estimates the likely effects of the tax swap for the Portuguese economy. The fourth section concludes.

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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

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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

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Baseado no relatório para a disciplina de “Avaliação de Ciência e Tecnologia” da responsabilidade do Prof. João Crespo (FCT-UNL) do Programa Doutoral em Avaliação de Tecnologia em 2012

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The Intel R Xeon PhiTM is the first processor based on Intel’s MIC (Many Integrated Cores) architecture. It is a co-processor specially tailored for data-parallel computations, whose basic architectural design is similar to the ones of GPUs (Graphics Processing Units), leveraging the use of many integrated low computational cores to perform parallel computations. The main novelty of the MIC architecture, relatively to GPUs, is its compatibility with the Intel x86 architecture. This enables the use of many of the tools commonly available for the parallel programming of x86-based architectures, which may lead to a smaller learning curve. However, programming the Xeon Phi still entails aspects intrinsic to accelerator-based computing, in general, and to the MIC architecture, in particular. In this thesis we advocate the use of algorithmic skeletons for programming the Xeon Phi. Algorithmic skeletons abstract the complexity inherent to parallel programming, hiding details such as resource management, parallel decomposition, inter-execution flow communication, thus removing these concerns from the programmer’s mind. In this context, the goal of the thesis is to lay the foundations for the development of a simple but powerful and efficient skeleton framework for the programming of the Xeon Phi processor. For this purpose we build upon Marrow, an existing framework for the orchestration of OpenCLTM computations in multi-GPU and CPU environments. We extend Marrow to execute both OpenCL and C++ parallel computations on the Xeon Phi. We evaluate the newly developed framework, several well-known benchmarks, like Saxpy and N-Body, will be used to compare, not only its performance to the existing framework when executing on the co-processor, but also to assess the performance on the Xeon Phi versus a multi-GPU environment.