Incentivos ao investimento estrangeiro

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutor José de Campos Amorim

A tributação dos residentes não habituais: o caso português

No ano de 2009, foi introduzido no ordenamento jurídico português um regime de tributação privilegiado com vista a atrair estrangeiros de elevado valor acrescentado, promovendo o investimento e aumentando a qualificação da mão-de-obra. Apesar de não se tratar de uma experiência pioneira no domínio da tributação, assume-se verdadeiramente competitivo face aos restantes regimes em vigor na União Europeia, nomeadamente quanto ao âmbito e critérios de aplicação, bem como quanto à sua duração. A inevitável interação deste regime com as Convenções para evitar a Dupla Tributação e com o princípio da não discriminação, conduz-nos numa análise transversal que permita efetuar uma avaliação global e sistematizada dos benefícios que lhe estão subjacentes. Verifica-se que os eventuais constrangimentos com as Convenções para evitar a Dupla Tributação apesar de reais e de difícil eliminação resultam, por vezes, em situações bastante favoráveis para os seus beneficiários, como acontece com a dupla isenção concedida às pensões de fonte estrangeira. Complementarmente, consideramos que o facto de configurar um verdadeiro benefício fiscal, promovendo uma derrogação do regime regra da tributação em IRS, não compromete o princípio constitucional da não discriminação.

Why, how, what for? : motivations, actions and expectations in habitual entrepreneurship

Principal topic: Is habitual entrepreneurship different? Answering this is important to the field, however there is little systematic evidence, thus far. We addresses this by examining the role experience plays at three possible points of difference: motivations, actions and expectations; and by comparing those currently in the process of starting a business with those who have recent success in business creation. Firstly, we assess the balance of opportunity versus necessity motivation, internally versus externally stimulated decision processes and future growth aspirations. Literature suggests novices are more likely motivated to nascency out of necessity, and favour a manageable business size, while habitual entrepreneurs are more likely motivated by internally stimulated or idea driven processes. Secondly, we examine actions undertaken by successful experienced founders during gestation, contrasting ‘information collection’ and ‘opportunity definition’. Drawing on prior research we expect novices more likely to have enacted ‘information search’ while habitual entrepreneurs enact ‘opportunity definition’. Thirdly, we examine perceptions of venture success, where findings on overconfidence suggest that habitual entrepreneurs expect a higher chance of success for their ventures, while inexperience leads novices to underestimate the difficulty of entrepreneurial survival. Method: Empirical evidence to test these conjectures was drawn from a screened random sample of over 1100 Australian nascent and newly started business ventures. This information was collected during 2007/8 using a telephone survey. Results and Implications: Why do habitual entrepreneurs keep coming back? Findings suggest that while the pursuit of opportunity is shared by novice and experienced entrepreneur alike, consideration of repeat entrepreneurship may be motivated by a desire for growth. While idea driven motivations might not delineate a distinction during nascency, it does seem to be a factor contributing to the success of young firms. This warrants further research. How do habitual entrepreneurs behave differently? It seems they act to clearly define market opportunities as a matter of priority during venture gestation. What effect does entrepreneurial experience have on future expectations? Clearly a sense of realism is drawn over the difficulties that might be faced, and accords more circumspect judgements of venture survival. This finding informs practitioners considering entrepreneurship for the first time.

Differences in post-prandial responses to fat and carbohydrate loads in habitual high and low fat consumers (phenotypes).

The present study investigated metabolic responses to fat and carbohydrate ingestion in lean male individuals consuming an habitual diet high or low in fat. Twelve high-fat phenotypes (HF) and twelve low-fat phenotypes (LF) participated in the study. Energy intake and macronutrient intake variables were assessed using a food frequency questionnaire. Resting (RMR) and postprandial metabolic rate and substrate oxidation (respiratory quotient; RQ) were measured by indirect calorimetry. HF had a significantly higher RMR and higher resting heart rate than LF. These variables remained higher in HF following the macronutrient challenge. In all subjects the carbohydrate load increased metabolic rate and heart rate significantly more than the fat load. Fat oxidation (indicated by a low RQ) was significantly higher in HF than in LF following the fat load; the ability to oxidise a high carbohydrate load did not differ between the groups. Lean male subjects consuming a diet high in fat were associated with increased energy expenditure at rest and a relatively higher fat oxidation in response to a high fat load; these observations may be partly responsible for maintaining energy balance on a high-fat (high-energy) diet. In contrast, a low consumer of fat is associated with relatively lower energy expenditure at rest and lower fat oxidation, which has implications for weight gain if high-fat foods or meals are periodically introduced to the diet.

New variational Bayesian approaches for statistical data mining : with applications to profiling and differentiating habitual consumption behaviour of customers in the wireless telecommunication industry

This thesis investigates profiling and differentiating customers through the use of statistical data mining techniques. The business application of our work centres on examining individuals’ seldomly studied yet critical consumption behaviour over an extensive time period within the context of the wireless telecommunication industry; consumption behaviour (as oppose to purchasing behaviour) is behaviour that has been performed so frequently that it become habitual and involves minimal intentions or decision making. Key variables investigated are the activity initialised timestamp and cell tower location as well as the activity type and usage quantity (e.g., voice call with duration in seconds); and the research focuses are on customers’ spatial and temporal usage behaviour. The main methodological emphasis is on the development of clustering models based on Gaussian mixture models (GMMs) which are fitted with the use of the recently developed variational Bayesian (VB) method. VB is an efficient deterministic alternative to the popular but computationally demandingMarkov chainMonte Carlo (MCMC) methods. The standard VBGMMalgorithm is extended by allowing component splitting such that it is robust to initial parameter choices and can automatically and efficiently determine the number of components. The new algorithm we propose allows more effective modelling of individuals’ highly heterogeneous and spiky spatial usage behaviour, or more generally human mobility patterns; the term spiky describes data patterns with large areas of low probability mixed with small areas of high probability. Customers are then characterised and segmented based on the fitted GMM which corresponds to how each of them uses the products/services spatially in their daily lives; this is essentially their likely lifestyle and occupational traits. Other significant research contributions include fitting GMMs using VB to circular data i.e., the temporal usage behaviour, and developing clustering algorithms suitable for high dimensional data based on the use of VB-GMM.

The Habitual Rhythms of Becoming-Involved: Insights into Participation Experiences in Urban Spaces by Children with Diverse Mobility

This chapter reports on a study that reveals the essence of participation in urban spaces by ten children who live with various physical conditions: Muscular Dystrophy, Cerebral Palsy, and Autoimmune Rheumatic Diseases. These conditions affect muscle and movement differently resulting in diverse ways in which children move through space (personal mobility). The children at the time of the research were 9-12 years of age residing in South-east Queensland, Australia. The approach and methods selected for this study, interpretive phenomenological inquiry and grounded theory, were chosen for their capacity to capture the complexity and multiple interactions of the child’s urban living. The confronting and poignant accounts by children and their families of their experiences produced a new way of understanding the concept of participation, as a ‘journey of becoming involved.’ Their accounts of performing everyday routines (e.g. leaving home, getting in and out of the car, and entering places) in urban spaces (neighbourhood streets, schools, open spaces, shopping centres, and hospitals) revealed differences in the way settings were experienced. These differences were associated with the interplay between the body, space and context. Where interplays were problematic, explicit decisions about children’s involvement were made. These decisions were described in terms of ‘avoid going’, ‘pick and choose’, ‘discontinue’, ‘accept’, or ‘contest.’ What these decisions mean is some spaces are avoided, some journeys are discontinued, and some barriers encountered in journeys are normalised as everyday experiences, i.e. ‘tolerable discrimination’. These actions resulted in experiences of non-participation or partial–tokenistic participation. The key substantive contribution of the research lies in the identification of points in children’s journeys that shape participation experience. These points identify where future interventions in policy, programming and design can be made to make real and sustaining changes to lives of children and their families in geographies crucial to urban living.

Re-examining habitual residence as the sole connecting factor in Hague Convention child abduction cases

This article critiques the usefulness of habitual residence as the sole connecting factor in Hague Convention child abduction cases. This is achieved by examining the quality of this jurisdiction in light of changes in the gender dynamics underpinning international parental child abduction and the transnational family phenomenon. Arguably, the child’s habitual residence as a home environment of the nature anticipated by the Convention’s drafters is an increasingly outdated construct. This is due to an increase in both the number of abducting primary-carer mothers, and their families’ growing mobility. Judicial determinations of habitual residence made during Conven- tion return proceedings are entrenched in the state-centric paradigm. This paradigm is becoming increasingly incompatible with the lives of families which experience international parental child abduction.

Influence of habitual physical activity on gastric emptying in healthy males and relationships with body composition and energy expenditure

Although a number of studies have examined the role of gastric emptying (GE) in obesity, the influences of habitual physical activity level, body composition and energy expenditure (EE) on GE have received very little consideration. In this study, we have compared GE in active and inactive males, and we have characterised relationships with body composition (fat and fat free mass) and EE. Forty-four males (Active: n=22, Inactive: n=22; range BMI 21-36kg/m2; range percent fat mass 9-42%) were studied, with GE of a standardised (1676 kJ) pancake meal being assessed by 13C-octanoic acid breath test, body composition by air displacement plethysmography, resting metabolic rate (RMR) by indirect calorimetry and activity EE (AEE) by accelerometry. Results showed that GE was faster in active compared to inactive males (mean ±SD half time (t1/2): Active: 157±18 and Inactive: 179±21 min, p<0.001). When data from both groups were pooled, GE t1/2 was associated with percent fat mass (r=0.39, p<0.01) and AEE (r =-0.46, p<0.01). After controlling for habitual physical activity status, the association between AEE and GE remained, but not that for percent fat mass and GE. BMI and RMR were not associated with GE. In summary, faster GE is considered to be a marker of a habitually active lifestyle in males, and is associated with a higher AEE and lower percent fat mass. The possibility that GE contributes to a gross physiological regulation (or dysregulation) of food intake with physical activity level deserves further investigation.

Avaliação da ingestão habitual de cálcio e sua associação com a concentração intracelular de cálcio, adiposidade corporal, perfil metabólico, biomarcadores inflamatórios, pressão arterial e função endotelial

A associação inversa da ingestão de cálcio dietético com adiposidade corporal e pressão arterial está documentada em estudos epidemiológicos. Achados experimentais sugerem que este fenômeno pode ser mediado por alterações na concentração intracelular de cálcio ([Ca]i). Existem poucos estudos relacionando o cálcio dietético com a [Ca]i. O objetivo do presente estudo foi avaliar a relação da ingestão habitual de cálcio dietético com a [Ca]i, adiposidade corporal, perfil metabólico, biomarcadores inflamatórios, pressão arterial e função endotelial em mulheres. Para tanto, foi desenvolvido estudo transversal, com 76 mulheres na pré-menopausa submetidas à avaliação: dietética (questionário de frequência alimentar validado); da [Ca]i em eritrócitos (espectrometria de absorbância atômica); da gordura corporal (GC) total [índice de massa corporal (IMC) e % GC por bioimpedância elétrica] e central [perímetro da cintura (PC), e razão cintura quadril (RCQ)]; do perfil metabólico (glicose, colesterol e frações, insulina e HOMA-IR); dos biomarcadores inflamatórios [adiponectina e proteína C-reativa (PCR)]; dos biomarcadores da função endotelial [molécula de adesão intracelular-1 (ICAM-1), molécula de adesão celular vascular-1 (VCAM-1) e E-Selectina]; da função endotelial avaliada pelo equipamento Endo-PAT2000; e da pressão arterial. Calcitriol, paratormônio, cálcio sérico e cálcio urinário completaram o metabolismo do cálcio. As participantes foram estratificadas em 2 grupos de acordo com a ingestão habitual de cálcio: Grupo com baixa ingestão de cálcio ou BIC (n=32; ingestão de cálcio <600mg/d) e Grupo com elevada ingestão de cálcio ou AIC (n=44; ingestão de cálcio ≥600mg/d). A média da idade foi semelhante entre os grupos (Grupo BIC: 31,41,4 vs Grupo AIC: 31,41,4anos; p=0,99). Após ajustes para fatores de confundimento (idade, ingestão de energia, bebida alcoólica, proteína, carboidratos e lipídios), o Grupo AIC, em comparação com o BIC, apresentou valores significativamente mais baixos de IMC (25,65,3 vs 26,9 6,0 kg/m; p=0,02), PC (84,413,6 vs 87,815,3cm; p=0,04), % GC (31,15,9 vs 33,35,6 %; p=0,003), pressão arterial diastólica (68,210,8 vs 72,411,2 mm Hg; p=0,04) e pressão arterial média (80,1310,94 vs 83,8611,70 mmHg; p=0,04); e significativamente mais altos de HDL-colesterol (58,612,2 vs 52,912,2 mg/dL; p=0,004) e adiponectina (34572,1 19472,8 vs 31910,319385,1 ng/mL; p=0,05). A [Ca]i e as outras variáveis avaliadas não diferiram entre os grupos, mesmo após ajustes. Neste estudo realizado com mulheres, o maior consumo de cálcio se associou com valores mais baixos de adiposidade corporal total e central, pressão arterial diastólica e média; além de valores mais elevados de HDL-colesterol e adiponectina

La migración transnacional y los procesos de integración en las sociedades de destino. Una mirada a la población colombiana residente en la Comunidad Autónoma del País Vasco

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Condições de trabalho e saúde do enfermeiro residente no hospital geral: riscos psicossociais

Objetivou-se nesse estudo identificar os fatores de risco psicossocial que o enfermeiro residente encontra-se exposto em unidades especializadas; descrever as repercussões dos fatores de risco psicossocial para a saúde do enfermeiro residente em unidades especializadas e analisar as formas de enfrentamento adotadas pelo enfermeiro residente diante dos riscos psicossociais em unidades especializadas. Pesquisa qualitativa do tipo exploratória descritiva, cujo campo foi um hospital universitário situado no município do Rio de Janeiro. A partir dos critérios de seleção adotados participaram do estudo 20 enfermeiros residentes do 1 e 2 anos, lotados em unidades especializadas (CTI adulto, UTI neonatal, CTI cardíaco, UI clínica, Unidade Coronariana e Unidade de Doenças Infecto Parasitárias). O estudo obedeceu aos aspectos éticos em conformidade com a Resolução 466/12 sendo aprovado pelo Comitê de Ética em Pesquisa (067/2012). Utilizou-se a técnica de entrevista semiestruturada mediante um instrumento contendo em sua primeira parte as características dos sujeitos e na segunda um roteiro com questões abertas que possibilitaram ao residente falar sobre os riscos no ambiente laboral, o modo como era afetado e os mecanismos de enfrentamento adotados. Ao término das entrevistas, realizadas no segundo semestre de 2012 e registradas em meio digital, aplicou-se a técnica de análise de conteúdo, sendo os resultados discutidos a luz da Psicodinâmica do Trabalho. Os resultados evidenciaram que o enfermeiro residente de unidades especializadas encontra-se exposto a inúmeros fatores de risco psicossocial e entre eles: a sobrecarga física e psíquica do trabalho, a ambiguidade de papéis, o relacionamento interpessoal conflituoso, a pouca autonomia, o baixo controle em relação ao processo de trabalho e a precariedade das condições de trabalho. Tais fatores, além de afetarem o processo de formação do residente, acarretam prejuízos a sua saúde física e mental; identificados a partir de queixas como: cansaço, estresse, desgaste, padrão de sono ruim, problemas gastrintestinais, dermatológicos e osteomusculares. Diante do sofrimento no trabalho, o enfermeiro residente elabora estratégias de manejo centradas na emoção (autocontrole, aceitação das responsabilidades, fuga, confronto e resignação) e no problema (negociação, tentativa de solução, suporte social, reavaliação positiva). Concluiu-se que o enfermeiro residente encontra-se exposto a inúmeros fatores de risco psicossocial em unidades especializadas que afetam a sua saúde física e mental. No intuito de concluir a residência e preservar a saúde, o residente elabora estratégias de manejo, que apesar de essenciais não eliminam o sofrimento no trabalho e os problemas vivenciados no dia a dia. Cabe ao órgão formador identificar, monitorar e combater os riscos referidos pelo residente no intuito de promover a capacitação, a satisfação e o bem estar no trabalho, ao se considerar a responsabilidade social pela formação, saúde e inserção do futuro profissional no mercado de trabalho.

LDL particle size in habitual exercisers, lean sedentary men and abdominally obese sedentary men

Habitual exercisers enjoy considerable protection from coronary heart disease (CHD). Often, however, only modest differences in traditional CHD risk factors are apparent between habitual exercisers and their sedentary counterparts. For this reason, there is increasing interest in novel predictors of CHD, such as a preponderance of small, dense low-density lipoprotein (LDL) particles. Polyacrylamide gel electrophoresis was used to separate lipoprotein subfractions in 32 lean exercisers, 36 lean sedentary men and 21 obese sedentary men aged 30-45 years. Well-validated equations were used to determine LDL concentration and peak particle diameter. Waist girth was used to identify lean (<100 cm) and obese ( >= 100cm) individuals. LDL concentration was lower in lean exercisers than in lean sedentary men (2.64 +/- 0.44 vs. 3.76 +/- 0.79 mmol.l(-1), p <0.001), suggesting that habitual exercise influences this risk factor. In contrast, there were no significant differences in LDL peak particle diameter between lean exercisers, lean sedentary men and obese sedentary men (27.92 +/- 0.67, 28.09 +/- 0.62 and 27.77 +/- 0.77 nm, respectively). In multiple linear regression analysis, triglyceride concentration was the only significant predictor of LDL PPD. These data suggest that habitual exercise influences LDL concentration but does not influence LDL particle size in men aged 30-45 years.