A tributação das sociedades gestoras de participações sociais em Portugal (regime comparativo com o RETGS)

Mestrado em Fiscalidade

Importance of global co-innovation networks: A TCS case study

Today all kinds of innovations and research work is done by partnerships of competent entities each having some specialized skills. Like the development of the global economy, global innovation partnerships have grown considerably and form the basis of most of the sophisticated innovations today. To further streamline and simplify such cooperation, several innovation networks have been formed, both at local and global levels. This paper discusses the different types of innovations and how cooperation can benefit innovation in terms of pooling of resources and sharing of risks. One example of an open global co-innovation network promoted by Tata Consultancy Services, the TCS COIN is taken as a case. It enables venture capitalists, consultants, research agencies, companies and universities form nodes of the network so that each entity can play a meaningful role in the innovation network. Further, two innovation projects implemented using the COIN are discussed. Innovation Networks like these could form the basis of a unique global innovation network, which is not owned by any company and is used by innovation partners globally to collaborate and conduct research and development.

Proposal of a short-form version of the Brazilian Food Insecurity Scale

OBJECTIVE To propose a short version of the Brazilian Food Insecurity Scale. METHODS Two samples were used to test the results obtained in the analyses in two distinct scenarios. One of the studies was composed of 230 low income families from Pelotas, RS, Southern Brazil, and the other was composed of 15,575 women, whose data were obtained from the 2006 National Survey on Demography and Health. Two models were tested, the first containing seven questions, and the second, the five questions that were considered the most relevant ones in the concordance analysis. The models were compared to the Brazilian Food Insecurity Scale, and the sensitivity, specificity and accuracy parameters were calculated, as well as the kappa agreement test. RESULTS Comparing the prevalence of food insecurity between the Brazilian Food Insecurity Scale and the two models, the differences were around 2 percentage points. In the sensitivity analysis, the short version of seven questions obtained 97.8% and 99.5% in the Pelotas sample and in the National Survey on Demography and Health sample, respectively, while specificity was 100% in both studies. The five-question model showed similar results (sensitivity of 95.7% and 99.5% in the Pelotas sample and in the National Survey on Demography and Health sample, respectively). In the Pelotas sample, the kappa test of the seven-question version totaled 97.0% and that of the five-question version, 95.0%. In the National Survey on Demography and Health sample, the two models presented a 99.0% kappa. CONCLUSIONS We suggest that the model with five questions should be used as the short version of the Brazilian Food Insecurity Scale, as its results were similar to the original scale with a lower number of questions. This version needs to be administered to other populations in Brazil in order to allow for the adequate assessment of the validity parameters.

Lifestyle factors, direct and indirect costs for a Brazilian airline company

OBJECTIVE To analyze lifestyle risk factors related to direct healthcare costs and the indirect costs due to sick leave among workers of an airline company in Brazil. METHODS In this longitudinal 12-month study of 2,201 employees of a Brazilian airline company, the costs of sick leave and healthcare were the primary outcomes of interest. Information on the independent variables, such as gender, age, educational level, type of work, stress, and lifestyle-related factors (body mass index, physical activity, and smoking), was collected using a questionnaire on enrolment in the study. Data on sick leave days were available from the company register, and data on healthcare costs were obtained from insurance records. Multivariate linear regression analysis was used to investigate the association between direct and indirect healthcare costs with sociodemographic, work, and lifestyle-related factors. RESULTS Over the 12-month study period, the average direct healthcare expenditure per worker was US$505.00 and the average indirect cost because of sick leave was US$249.00 per worker. Direct costs were more than twice the indirect costs and both were higher in women. Body mass index was a determinant of direct costs and smoking was a determinant of indirect costs. CONCLUSIONS Obesity and smoking among workers in a Brazilian airline company were associated with increased health costs. Therefore, promoting a healthy diet, physical activity, and anti-tobacco campaigns are important targets for health promotion in this study population.

In vitro susceptibility of Paracoccidioides brasiliensis yeast form to antifungal agents

A study was conducted to determine the susceptibility of P. brasiliensis yeast form to amphotericin B (A), ketoconazole (K), 5-fluorocytosine (5-FC) and rifampin (R). The three isolates tested produced minimal inhibitory concentrations (MICs) (mcg/ml) in the following range: A: 0.09-0.18; K: 0.001-0.007; 5-FC: 62.5-250 and R: 40-80. The minimal fungicidal concentrations (MFC) were several times higher than the corresponding MICs. Precise MFC for 5-FC were not obtained (> 500 mcg/ml). Combination of K plus A proved synergic, with the fractional inhibitory concentration (FIC) indices revealing synergy when the drugs were combined at the 1 to 1 and 1 to 5 MIC ratios. R (40 mcg/ml) appeared to antagonize K. These results indicate promise for the combined use of K plus A as a therapeutical regimen.

A construção do desenvolvimento profissional dos professores

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade Supervisão em Educação

Viscerocutaneous form of loxoscelism and erythrocyte glucose-6-phosphate deficiency

In a period of time of five years, all patients who exhibited viscerocutaneous form of loxoscelism were investigated for erythrocyte glucose-6-phosphate deficiency, and in two patients out of seven it was found this deficiency. This finding suggests that this genetical enzyme deficiency could account for the hemolysis after Loxosceles bite, at least in some of the cases.

Biogeography, host specificity, and molecular phylogeny of the basidiomycetous yeast phaffia rhodozyma and its sexual form, xanthophyllomyces dendrorhous

Applied and Environmental Microbiology, Vol. 73, No.4

Método AHP como optimização na selecção de fornecedores numa empresa de materiais de construção

Nos dias que correm cada vez mais a diferença entre o sucesso e o fracasso de uma empresa depende da estratégia que escolhem seguir, sendo de igual forma importante maximizar quer os recursos materiais quer os recursos humanos. Assim sendo, cada vez mais empresas optam por incentivar os seus colaboradores a desempenhar um papel importante no processo de decisão. Para isso a estratégia da empresa tem de estar alinhada com cada actividade desempenhada pelos seus colaboradores. Esta dissertação tem por base uma pesquisa de vários métodos multicritério existentes, tendo sido escolhido o método Analytic Hierarchy Process (AHP) para determinar o melhor fornecedor de cimento para a empresa Materiais de Construção da Minhoteira, Lda. Foi então necessário desenvolver um software tendo por base o Excel que permitisse fazer a análise das diversas alternativas perante os critérios mencionados. A aplicação informática “Make and Choice” procura contribuir da melhor forma para uma escolha potencialmente mais acertada. Conclui-se que “Make and Choice”, utilizando o método AHP, foi adequada para conseguir responder a todos os objectivos inicialmente propostos, foi ainda possível verificar os benefícios que advêm da sua aplicação. E desta forma, perceber que é possível ter o auxílio na tomada de decisão de ferramentas ou métodos que permitem obter a melhor solução.

Levantamento elétrico e análise de equipamento para acabamento térmico e químico de telas para pneus

Esta dissertação surge da necessidade da empresa Continental - Indústria Têxtil do Ave S.A. – grupo Continental Mabor atualizar os esquemas elétricos de uma máquina para acabamento térmico e químico de telas para pneus. Esta máquina (Zell) é crucial no seu processo produtivo e foi ao longo dos anos sofrendo sucessivas atualizações no sentido de melhorar o seu processo de produção. Existiam já, esquemas elétricos da máquina realizados em EPLAN no entanto não foram acompanhando as sucessivas alterações sofridas pela mesma. Deste modo, torna-se assim necessário não só produzir um suporte digital desses mesmos esquemas como também proceder à sua atualização. Ao longo desta dissertação o leitor pode obter informações relativas à Zell e ao processo de análise, estudo e documentação dos seus quadros elétricos em software EPLAN Electric P8. São ainda abordadas técnicas de leitura e desenho em EPLAN e descritas algumas das funcionalidade que este permite. É abordada a base de dados criada com informações relativas à máquina tais como características dos seus motores, variadores de frequência e localização dos quadros elétricos ao longo dos pisos que a compõe. No âmbito desta dissertação foi redigido o “Manual da Máquina de Impregnar Zell” e neste relatório abordam-se os principais tópicos que o compõe. Com a atualização dos esquemas tornou-se necessário proceder à identificação de diversos componentes na máquina. Esse processo de identificação é também aqui retratado. O leitor pode por fim obter informações de como realizar um processo de troca de variadores de frequência da marca ABB de diferentes gamas tendo em consideração as ligações em causa para o fazer. Pretende-se assim que o leitor fique com uma noção geral das diferentes vertentes que foram abordadas neste trabalho realizado sob a forma de um estágio com duração de seis meses no seio desta indústria.

Hypoprothrombinemia in the compensated form of hepatosplenic schistosomiasis: further studies

Coagulation abnormality is frequently observed in schistosomiasis patients but its pathophysiology has not been established. We measured, by immunodiffusion. the prothrombin-antigen concentration in 56 individuals; of these 19 with demonstrated compensated form of hepatosplenic schistosomiasis, 17 with cirrhosis and 20 were control subjects. Transaminases, albumin, transthyretin, prothrombin time, antithrombin III, factor VII, and fibrinogen were also evaluated. All parameters were altered in the cirrhotic group but only albumin, prothrombin and antithrombin III levels were altered in the schistosomiasis group. Ninety percent of the patients with cirrhosis and sixty percent of the patients with schistosomiasis had abnormal plasma levels of albumin, transthyretin, prothrombin-antigen, and/or antithrombin III; an impaired hepatic synthesis was responsible for these results. Conversely forty percent of the schistosomiasis patients with normal plasma concentrations of both albumin and transthyretin had decreased mean plasma levels of both prothrombin and antithrombin III. These results suggest that either proth rombin and antithrombin III are more sensitive markers of impaired hepatic synthesis in schistosomiasis than are levels of albumin and transthyretin combined, or a low grade chronic consumption of clotting proteins also occurs. Considering the latter hypothesis it is possible that the thrombin formed would be inhibited by antithrombin III with the complexed thrombin-antithrombin III being cleared by the liver. Consequently the plasma levels of both prothrombin and antithrombin would be decreased, but the level of fibrinogen would be preserved.

Personalized public transportation information

Thesis to obtain the Master of Science Degree in Computer Science and Engineering

Chlamydospore formation by Paracoccidioides brasiliensis mycelial form

To investigate the role of some adverse environmental conditions in chlamy-dospore formation by the mycelial form of P. brasiliensis, we cultured four P. brasiliensis isolates (18, Bt4, 1183, Pb9) at 25°C within solid agar medium either rich or poor in nutrients. Isolates 18 and 1183 were also cultured under anaerobiosis in a nitrogen atmosphere. Isolate 18 produced great number of terminal and intercalary chlamydospore after 7-10 days of culture in a medium poor in nutrients (2% agar with 0.1% dextrose and polypepton). The three other isolates also produced chlamydospores under the same conditions, but in lower numbers. Chlamydospore production by isolate 18 was abolished when the fungus was cultured in two agar media rich in nutrients (brain heart infusion and potato dextrose agar). Anaerobic incubation of isolate 18 under an atmosphere of N2 showed small mycelial outgrowth with numerous chlamydospores. At the electron microscopical level, the chlamydospores showed one or various nuclei and numerous mitochondria, indicating great potential for further development. Accordingly, chlamydospores produced multiple budding after only 24 h incubation at 35°C. The results demonstrate that under adverse environmental conditions P. brasiliensis mycelial form produces chlamydospores within a short period of time.

Implementação da filosofia pull na produção na empresa Schnellecke

Trabalho Final de mestrado para obtenção do grau de Mestre em Engenharia Mecânica perfil Manutenção e Produção

Cenografia virtual em televisão: relatório de estágio

Relatório de Estágio submetido à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Teatro - especialização em Design de Cena.