Estudo da norma contabilística e de relato financeiro nº 13 – interesses em empreendimentos conjuntos e investimentos em associadas e suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada pelo Dr. José da Silva Fernandes

Advances in smart grids - benefits on sharing background experiences from Portugal, Central Europe and Brazil

This paper presents ELECON - Electricity Consumption Analysis to Promote Energy Efficiency Considering Demand Response and Non-technical Losses, an international research project that involves European and Brazilian partners. ELECON focuses on energy efficiency increasing through consumer´s active participation which is a key area for Europe and Brazil cooperation. The project aims at significantly contributing towards the successful implementation of smart grids, focussing on the use of new methods that allow the efficient use of distributed energy resources, namely distributed generation, storage and demand response. ELECON puts together researchers from seven European and Brazilian partners, with consolidated research background and evidencing complementary competences. ELECON involves institutions of 3 European countries (Portugal, Germany, and France) and 4 Brazilian institutions. The complementary background and experience of the European and Brazilian partners is of main relevance to ensure the capacities required to achieve the proposed goals. In fact, the European Union (EU) and Brazil have very different resources and approaches in what concerns this area. Having huge hydro and fossil resources, Brazil has not been putting emphasis on distributed renewable based electricity generation. On the contrary, EU has been doing huge investments in this area, taking into account environmental concerns and also the economic EU external dependence dictated by huge requirements of energy related products imports. Sharing these different backgrounds allows the project team to propose new methodologies able to efficiently address the new challenges of smart grids.

O controlo de gestão nas instituições financeiras e a aplicabilidade do balanced scorecard numa instituição financeira a nível regional

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Gestão fiscal e benefícios fiscais

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

Concepção e instalação de tabelas multifunções para recintos desportivos cobertos

Mestrado em Engenharia Electrotécnica – Sistemas Eléctricos de Energia

Concorrência fiscal prejudicial

Mestrado em Fiscalidade

Organização dos grupos económicos portugueses

Mestrado em Contabilidade e Análise Financeira

Impacto dos benefícios fiscais, em sede de IRS, em Portugal e a sua evolução no período de 2001-2010

Mestrado em Contabilidade

Long-term health benefits of appetite suppressants remain unproven

Because of the increasing prevalence of obesity, prevention and treatment of overweight has become a major public health concern. In addition to diet and exercise, drugs are needed for patients who failed to lose weight with behavioral treatment. The current article aimed to summarize recent concerns on the safety and efficacy of appetite suppressants. Several appetite suppressants have been banned for safety reasons. In 2010, sibutramine was withdrawn from the market because a long-term study showed it increased the risks of cardiovascular events. So far no study with a sufficiently large sample size has demonstrated that appetite suppressants can reduce morbidity and mortality associated with overweight. The withdrawal of sibutramine highlights that guidelines for the evaluation of weight control drugs must be more stringent, and studies on their long-term health benefits are needed prior to their marketing.

As deduções de IRS antes e depois do memorando da Troika

Mestrado em Fiscalidade

Angolan cymbopogon citratus used for therapeutic benefits: nutritional composition and influence of solvents in phytochemicals content and antioxidant activity of leaf extracts

Folk medicine is a relevant and effective part of indigenous healthcare systems which are, in practice, totally dependent on traditional healers. An outstanding coincidence between indigenous medicinal plant uses and scientifically proved pharmacological properties of several phytochemicals has been observed along the years. This work focused on the leaves of a medicinal plant traditionally used for therapeutic benefits (Angolan Cymbopogon citratus), in order to evaluate their nutritional value. The bioactive phytochemical composition and antioxidant activity of leaf extracts prepared with different solvents (water, methanol and ethanol) were also evaluated. The plant leaves contained ~60% of carbohydrates, protein (~20%), fat (~5%), ash (~4%) and moisture (~9%). The phytochemicals screening revealed the presence of tannins, flavonoids, and terpenoids in all extracts. Methanolic extracts also contained alkaloids and steroids. Several methods were used to evaluate total antioxidant capacity of the different extracts (DPPH; NO; and H2O2 scavenging assays, reducing power, and FRAP). Ethanolic extracts presented a significantly higher antioxidant activity (p < 0.05) except for FRAP, in which the best results were achieved by the aqueous extracts. Methanolic extracts showed the lowest radical scavenging activities for both DPPH; and NO; radicals.

Intra-hospital organ and tissue donation coordination project: cost-effectiveness and social benefits

OBJECTIVE To evaluate the viability of a professional specialist in intra-hospital committees of organ and tissue donation for transplantation. METHODS Epidemiological, retrospective and cross-sectional study (2003-2011 and 2008-2012), which was performed using organ donation for transplants data in the state of Sao Paulo, Southeastern Brazil. Nine hospitals were evaluated (hospitals 1 to 9). Logistic regression was used to evaluate the differences in the number of brain death referrals and actual donors (dependent variables) after the professional specialist started work (independent variable) at the intra-hospital committee of organ and tissue donation for transplantation. To evaluate the hospital invoicing, the hourly wage of the doctor and registered nurse, according to the legislation of the Consolidation of Labor Laws, were calculated, as were the investment return and the time elapsed to do so. RESULTS Following the nursing specialist commencement on the committee, brain death referrals and the number of actual donors increased at hospital 2 (4.17 and 1.52, respectively). At hospital 7, the number of actual donors also increased from 0.005 to 1.54. In addition, after the nurse started working, hospital revenues increased by 190.0% (ranging 40.0% to 1.955%). The monthly cost for the nurse working 20 hours was US$397.97 while the doctor would cost US$3,526.67. The return on investment was 275% over the short term (0.36 years). CONCLUSIONS This paper showed that including a professional specialist in intra-hospital committees for organ and tissue donation for transplantation proved to be cost-effective. Further economic research in the area could contribute to the efficient public policy implementation of this organ and tissue harvesting model.

Validity and reliability of the Questionnaire for Compliance with Standard Precaution

ABSTRACT OBJECTIVE : To evaluate the validity and reliability of the Questionnaire for Compliance with Standard Precaution for nurses. METHODS : This methodological study was conducted with 121 nurses from health care facilities in Sao Paulo's countryside, who were represented by two high-complexity and by three average-complexity health care facilities. Internal consistency was calculated using Cronbach's alpha and stability was calculated by the intraclass correlation coefficient, through test-retest. Convergent, discriminant, and known-groups construct validity techniques were conducted. RESULTS : The questionnaire was found to be reliable (Cronbach's alpha: 0.80; intraclass correlation coefficient: (0.97) In regards to the convergent and discriminant construct validity, strong correlation was found between compliance to standard precautions, the perception of a safe environment, and the smaller perception of obstacles to follow such precautions (r = 0.614 and r = 0.537, respectively). The nurses who were trained on the standard precautions and worked on the health care facilities of higher complexity were shown to comply more (p = 0.028 and p = 0.006, respectively). CONCLUSIONS : The Brazilian version of the Questionnaire for Compliance with Standard Precaution was shown to be valid and reliable. Further investigation must be conducted with nurse samples that are more representative of the Brazilian reality. The use of the questionnaire may support the creation of educational measures considering the possible gaps that can be identified, focusing on the workers' health and on the patients' safety.

Diagnóstico ambiental de duas empresas

Mestrado em Engenharia Química - Ramo Tecnologias de Protecção Ambiental

The potential benefits of using videos in higher education

The developments of digital technology have opened new outlooks for online education which offer students the flexibility to learn at any time and any place. With all this instructional changes instructors, in all levels of the educational chain have been compelled to adapt quickly to this reality. They have a wide diversity of tools available to grab student’s attention and motivate them to embrace the knowledge in their own learning process. One of these resources is the use of videos. Through them lecturers can deliver complex information and contents to students and, if used creatively, videos can become a powerful technological tool in education. In this article we will explore some of the potential benefits and challenges associated with the use of videos in the teaching and learning process at higher education levels. We will also discuss some thoughts and examples for the use of teaching materials to enhance student’s learning and try to change ideas about the potentialities and future of video’s annotation new software resources, as incoming open tools for group work involvement.