Does direct cash flow presentation help in predicting future operating cash flow?

Research literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information. Besides the intuitive facet, it is also consistent in forecasting future operating cash flows and a cohesive piece to financial statement puzzle. Bearing this in mind, I produce an analysis on the usefulness and predictive ability on the disclosure of gross cash receipts and payments over the disclosure of reconciliation between net income and accruals for two markets with special features, Portugal and Spain. Results validate the usefulness of direct method format in predicting future operating cash flow. Key

The role of guarantees in pension plan design: Pension saving decisions

This study centers on the assessment of psychological value of guarantees in pension products and the behavior biases associated with choice. When a guarantee on a product increases from 99% to 99,5% less than half of respondents show willingness to pay in contrast with 73% when going from 99,5% to 100%. Out of 105 respondents, 55 show that their choices concerning pension products are inconsistent with classic utility theory. Financial background proves insignificant thus pointing to behavioral biases. As individuals make choices that leave them worse-off, we argue that pension plan design would highly benefit from public policy interventions.

A (in)existência de apoio judiciário na arbitragem administrativa: o direito de acesso à tutela jurisdicional efetiva?

Dissertação de mestrado em Direito Administrativo

Localization of MCT2 at peroxisomes is associated with malignant transformation in prostate cancer

Previous studies on monocarboxylate transporters expression in prostate cancer (PCa) have shown that monocarboxylate transporter 2 (MCT2) was clearly overexpressed in prostate malignant glands, pointing it out as a putative biomarker for PCa. However, its localization and possible role in PCa cells remained unclear. In this study, we demonstrate that MCT2 localizes mainly at peroxisomes in PCa cells and is able to take advantage of the peroxisomal transport machinery by interacting with Pex19. We have also shown an increase in MCT2 expression from non-malignant to malignant cells that was directly correlated with its peroxisomal localization. Upon analysis of the expression of several peroxisomal ß-oxidation proteins in PIN lesions and PCa cells from a large variety of human prostate samples, we suggest that MCT2 presence at peroxisomes is related to an increase in ß -oxidation levels which may be crucial for malignant transformation. Our results present novel evidence that may not only contribute to the study of PCa development mechanisms but also pinpoint novel targets for cancer therapy.

Neurocognitive profile and cognitive intervention in Alzheimer's disease

Tese de Doutoramento em Psicologia (Especialidade de Psicologia Clínica)

“PhenoWorld”: a new multidimensional strategy for studying behaviour in rodents

Tese de Doutoramento em Ciências da Saúde

Silent citizens: on silence and silencing in journalism

Constructivist approaches to journalism, which have dominated the field for most of the second half of the 20th century, underline how selection and ranking processes produce representations and interpretations of social reality. Theoretical perspectives such as agenda-setting or framing have been pointing to the ways production of news messages are shaped and issues are defined. Research inspired by these contributions does however seem to keep in an area of relative shade not so much what is said and published but what is not selected: the unsaid, the withheld, the untold of journalism. The reality that remains in silence, for not being noticed or for being silenced, is the reverse of the coin of what is made visible. In this paper, it is suggested that this situation opens up the debate to a relatively unknown continent, which could contribute to the larger discussion on the current crisis in journalism. It is our contention that ‘the untold’ might be at the confluence of different levels: the journalistic agenda-setting by news sources; the deterioration of working conditions of journalists, compromising the investigation; and the social capital asymmetries from important segments of the population, hampering the public word (speech?) and the right to communicate. In order to build a comprehensive picture of the potentialities and contradictions of journalism from the unsaid side, we would put forward the outline of a typology of journalism's silences, with particular emphasis on some aspects of "discursive discrimination" (Boréus, 2006), on the one hand, and on citizen silence in the process of journalistic production, on the other hand.

Prevalence of thyroiditis and immunohistochemistry study searching for a morphologic consensus in morphology of autoimmune thyroiditis in a 4613 autopsies series

We sought to verify the prevalence of lymphocytic thyroiditis (LT) and Hashimoto's thyroiditis (HT) in autopsy materials. Cases examined between 2003 and 2007 at the Department of Pathology of Faculty of Medicine of São Paulo University were studied. Immunohistochemical analyses were conducted in selected cases to characterize the type of infiltrating mononuclear cells; in addition, we evaluated the frequency of apoptosis by TUNEL assay technique and caspase-3 immunostaining. Significant increase in overall thyroiditis frequency was observed in the present series when compared with the previous report (2.2978% vs. 0.0392%). Thyroiditis was more prevalent among older people. Selected cases of LT and HT (5 cases each) had their infiltrating lymphocytes characterized by immunohistochemical analyses. Both LT and HT showed similar immunostaining patterns for CD4, CD8, CD68, thus supporting a common pathophysiology mechanism and indicating that LT and HT should be considered different presentations of a same condition, that is, autoimmune thyroiditis. Moreover, apoptosis markers strongly evidenced that apoptosis was present in all studied cases. Our results demonstrated an impressive increase in the prevalence of thyroiditis during recent years and our data support that the terminology of autoimmune thyroiditis should be used to designate both LT and HT. This classification would facilitate comparison of prevalence data from different series and studies.

Problemáticas de la interacción discursiva en la enseñanza y el aprendizaje de las Ciencias Naturales. Aportes didácticos. Interaction discoursive issues in teaching and learning Natural Sciences. Didactic contributions

Las didácticas específicas de las ciencias naturales revelan diferentes problemáticas en su enseñanza y aprendizaje en los diferentes niveles del sistema educativo. En particular, en las clases de ciencias la interacción discursiva docente alumnos adquiere relevancia, ya que el proceso de comunicación del conocimiento es uno de los pilares didácticos, junto a la trasposición del mismo. Especificamente, en este proyecto nos abocamos a aquellas intervenciones de docentes y alumnos que se relacionan con la construcción del conocimiento biológico y químico. El proyecto se enmarca en una actual linea de trabajo que indaga sobre las dificultades en los abordajes del conocimiento científico en las aulas, las características del discurso entre docentes y alumnos, las habilidades y dificultades en la comprensión de los enunciados de problemas y las características de los textos que se utilizan en las clases. Se focaliza este estudio en casos que intentan dar respuesta a tres temáticas, agrupadas en un conjunto de situaciones de investigación relacionadas con la interacción discursiva docente-alumno, retomando el rol del docente al hablar, guiar o diseñar las situaciones de referencia para el aprendizaje de los alumnos. Los casos son: 1- En cuanto a las concepciones sobre diversidad biológica en estudiantes de escuela secundaria y en textos académicos, atendemos a cómo la escuela presenta los contenidos ecológicos como un conjunto de dogmas y conceptos estáticos. Además suelen simplificarse conceptualmente y presentarse poco actualizados. Es por ello que se planea estudiar las concepciones y actitudes de los alumnos de secundaria sobre la biodiversidad, cómo estas dificultan su comprensión y los textos usados en relación a la promoción de la transposición didáctica. 2- En relación a cómo se elabora el patrón temático del tema célula en clases de Biología, se analizarán las diferentes estrategias de significados y de desarrollo temático, que se emplean en la comunicación aulica. Se intentará establecer si hay cambios en el desarrollo temático a medida que se avanza en la escolaridad. Esto es porque se puede apreciar que muchos de los problemas de aprendizaje del alumnado se deben a un desconocimiento tanto del patrón temático como del patrón estructural de la ciencia, siendo preciso evocar los patrones temáticos que se quieren utilizar, para construir un conocimiento compartido. 3-Finalmente, en los enunciados de problemas de Química, se analizarán las dificultades de comprensión lectora de alumnos de Ingeniería. Los docentes frecuentemente atribuyen los problemas a deficiencias en la instrucción recibida, sin considerarse los conocimientos previos del alumno, los obstáculos conceptuales originados en el tema, las deficiencias en la habilidad lectora, el tipo textual predominante en la consigna, el formato en el que se escribió la consigna y los factores personales, etc., siendo que la comprensión del enunciado de una consigna de trabajo condiciona fuertemente la posibilidad de su resolución. Los tres casos utilizarán metodologías cualitaritas que incluyan análisis de contenido en discursos orales y escritos. Los datos se registrarán desde observación no participante, registro etnográfico y con grabaciones de audio. Se espera contribuir al conocimiento, realizando aportes a la formación docente en tanto las estrategias discursivas que se emplean en el aula, en forma oral y en la escrita, conocer concepciones que dificultan o favoren la construcción del conocimiento científico, entre otras. Los productos de estos estudios estarán integrados por nuevos desarrollos para la formación docente, publicaciones científicas de impacto nacional e internacional, presentaciones a congresos, materiales didácticos y divulgativos, dictado de seminarios y/o cursos, redacción de informes a las escuelas intervinientes.. The specific Natural Sciences didactics show different problems in teaching and learning along the school system. In particular, the discourse used to communicate knowledge in Science lessons becomes important. With this project we will focus on the teachers and students actions regarding the construction of biological and chemical knowledge. This project attempts to answer these issues and brings together a range of research situations related to teacher-student interaction, through discourse, taking up the role of the teacher to speak, to plan and to guide student learning. We will study the ideas and attitudes of high school students about biodiversity that make difficult its understanding and the textbooks used in relation to promotion of the didactic transposition. In addition, regarding how the thematic pattern in biology classes is costructed, it will be analyzed the different meaning and thematic development strategies that are used in communication. We will attempt to establish whether there are any changes in the thematic development throughout high school education. Finally, we will analyze the reading comprehension problems in engineering students. Teachers frequently attribute these issues to deficiencies in prior education, without considering the students background, the conceptual obstacles arising in the field, the format in which the prompt is written, personal factors, etc., keeping in mind that the outcome of an activity is strictly dependant con the prompt understanding. We expect to make contributions to the teacher education in both the discourse strategies used in the classroom, orally and in writing, to learn about the conceptions that hinder or favor the knowledge construction, among others. The products of this study will be national and international impact scientific publications, conference presentations, popular science publications, seminars courses and reports to the schools involeved.

Clinical Coronary In-Stent Restenosis Follow-Up after Treatment and Analyses of Clinical Outcomes

Background: Clinical in-stent restenosis (CISR) is the main limitation of coronary angioplasty with stent implantation. Objective: Describe the clinical and angiographic characteristics of CISR and the outcomes over a minimum follow-up of 12 months after its diagnosis and treatment. Methods: We analyzed in 110 consecutive patients with CISR the clinical presentation, angiographic characteristics, treatment and combined primary outcomes (cardiovascular death, nonfatal acute myocardial infarction [AMI]) and combined secondary (unstable angina with hospitalization, target vessel revascularization and target lesion revascularization) during a minimal follow-up of one year. Results: Mean age was 61 ± 11 years (68.2% males). Clinical presentations included acute coronary syndrome (ACS) in 62.7% and proliferative ISR in 34.5%. CISR was treated with implantation of drug-eluting stents (DES) in 36.4%, Bare Metal Stent (BMS) in 23.6%, myocardial revascularization surgery in 18.2%, balloon angioplasty in 15.5% and clinical treatment in 6.4%. During a median follow-up of 19.7 months, the primary outcome occurred in 18 patients, including 6 (5.5%) deaths and 13 (11.8%) AMI events. Twenty-four patients presented a secondary outcome. Predictors of the primary outcome were CISR with DES (HR = 4.36 [1.44–12.85]; p = 0.009) and clinical treatment for CISR (HR = 10.66 [2.53–44.87]; p = 0.001). Treatment of CISR with BMS (HR = 4.08 [1.75–9.48]; p = 0.001) and clinical therapy (HR = 6.29 [1.35–29.38]; p = 0.019) emerged as predictors of a secondary outcome. Conclusion: Patients with CISR present in most cases with ACS and with a high frequency of adverse events during a medium-term follow-up.

Pulmonary Embolism Mortality in Brazil from 1989 to 2010: Gender and Regional Disparities

Abstract Background: A significant variation in pulmonary embolism (PE) mortality trends have been documented around the world. We investigated the trends in mortality rate from PE in Brazil over a period of 21 years and its regional and gender differences. Methods: Using a nationwide database of death certificate information we searched for all cases with PE as the underlying cause of death between 1989 and 2010. Population data were obtained from the Brazilian Institute of Geography and Statistics (IBGE). We calculated age-, gender- and region-specific mortality rates for each year, using the 2000 Brazilian population for direct standardization. Results: Over 21 years the age-standardized mortality rate (ASMR) fell 31% from 3.04/100,000 to 2.09/100,000. In every year between 1989 and 2010, the ASMR was higher in women than in men, but both showed a significant declining trend, from 3.10/100,000 to 2.36/100,000 and from 2.94/100,000 to 1.80/100,000, respectively. Although all country regions showed a decline in their ASMR, the largest fall in death rates was concentrated in the highest income regions of the South and Southeast Brazil. The North and Northeast regions, the lowest income areas, showed a less marked fall in death rates and no distinct change in the PE mortality rate in women. Conclusions: Our study showed a reduction in the PE mortality rate over two decades in Brazil. However, significant variation in this trend was observed amongst the five country regions and between genders, pointing to possible disparities in health care access and quality in these groups.

Primatology in southern Brazil: a transdisciplinary approach to the conservation of the brown-howler-monkey Alouatta guariba clamitans (Primates, Atelidae)

Human interventions in natural environments are the main cause of biodiversity loss worldwide. The situation is not different in southern Brazil, home of five primate species. Although some earlier studies exist, studies on the primates of this region began to be consistently carried out in the 1980s and have continued since then. In addition to important initiatives to study and protect the highly endangered Leontopithecus caissara Lorrini & Persson, 1990 and Brachyteles arachnoides E. Geoffroy, 1806, other species, including locally threatened ones, have been the focus of research, management, and protection initiatives. Since 1993, the urban monkeys program (PMU, Programa Macacos Urbanos) has surveyed the distribution and assessed threats to populations of Alouatta guariba clamitans (Cabrera, 1940) in Porto Alegre and vicinity. PMU has developed conservation strategies on four fronts: (1) scientific research on biology and ecology, providing basic knowledge to support all other activities of the group; (2) conservation education, which emphasizes educational presentations and long-term projects in schools near howler populations, based on the flagship species approach; (3) management, analyzing conflicts involving howlers and human communities, focusing on mitigating these problems and on appropriate relocation of injured or at-risk individuals; and finally, (4) Public Policies aimed at reducing and/or preventing the impact of urban expansion, contributing to create protected areas and to strengthen environmental laws. These different approaches have contributed to protect howler monkey populations over the short term, indicating that working collectively and acting on diversified and interrelated fronts are essential to achieve conservation goals. The synergistic results of these approaches and their relationship to the prospects for primatology in southern Brazil are presented in this review.

Methodological note about the determination of key sectors in final energy consumption: a preliminary approach to the Spanish case

In this paper we analyze the determination of "key" sectors in the final energy consumption. We approach this issue from an input-output perspective and we design a methodology based on the elasticities of the demands of final energy consumption. As an exercise, we apply the proposed methodology to the Spanish economy. The analysis allows us to indicate the greater or lesser relevance of the different sectors in the consumption of final energy, pointing out which sectors deserve greater attention in the Spanish case and showing the implications for energy policy.

Lymnaea columella in northern Brazil

The occurrence of a mollusc of the family Lymnaeidae is recorded for the first time in Brazil north of parallel 15ºS, as a result of the finding of Lymnaea columella in Manus and Benjamin Constant, state of Amazonas. A description is given of its shell, renal organ, genital system and radula, pointing to the morphological characteristics of diagnostic value to separate it from two other species previously studied by the author, Lymnaea viatrix and L. rupestris, which also occur in Brazil.

Modeling of in-situ crystallization processes in the Permian mafic layered intrusion of Mont Collon (Dent Blanche nappe, western Alps)

The Mont Collon mafic complex is one of the best preserved examples of the Early Permian magmatism in the Central Alps, related to the intra-continental collapse of the Variscan belt. It mostly consists (> 95 vol.%) of ol+hy-nonnative plagioclase-wehrlites, olivine- and cpx-gabbros with cumulitic structures, crosscut by acid dikes. Pegmatitic gabbros, troctolites and anorthosites outcrop locally. A well-preserved cumulative, sequence is exposed in the Dents de Bertol area (center of intrusion). PT-calculations indicate that this layered magma chamber emplaced at mid-crustal levels at about 0.5 GPa and 1100 degrees C. The Mont Collon cumulitic rocks record little magmatic differentiation, as illustrated by the restricted range of clinopyroxene mg-number (Mg#(cpx)=83-89). Whole-rock incompatible trace-element contents (e.g. Nb, Zr, Ba) vary largely and without correlation with major-element composition. These features are characteristic of an in-situ crystallization process with variable amounts of interstitial liquid L trapped between the cumulus mineral phases. LA-ICPMS measurements show that trace-element distribution in the latter is homogeneous, pointing to subsolidus re-equilibration between crystals and interstitial melts. A quantitative modeling based on Langmuir's in-situ crystallization equation successfully duplicated the REE concentrations in cumulitic minerals of all rock facies of the intrusion. The calculated amounts of interstitial liquid L vary between 0 and 35% for degrees of differentiation F of 0 to 20%, relative to the least evolved facies of the intrusion. L values are well correlated with the modal proportions of interstitial amphibole and whole-rock incompatible trace-element concentrations (e.g. Zr, Nb) of the tested samples. However, the in-situ crystallization model reaches its limitations with rock containing high modal content of REE-bearing minerals (i.e. zircon), such as pegmatitic gabbros. Dikes of anorthositic composition, locally crosscutting the layered lithologies, evidence that the Mont Collon rocks evolved in open system with mixing of intercumulus liquids of different origins and possibly contrasting compositions. The proposed model is not able to resolve these complex open systems, but migrating liquids could be partly responsible for the observed dispersion of points in some correlation diagrams. Absence of significant differentiation with recurrent lithologies in the cumulitic pile of Dents de Bertol points to an efficiently convective magma chamber, with possible periodic replenishment, (c) 2005 Elsevier B.V. All rights reserved.