Contabilidade pública autárquica, estágio na Unus - contabilidade, consultadoria fiscal e empresarias Lda.

O presente relatório tem por base o estágio curricular realizado no âmbito do Mestrado em Contabilidade e Finanças, da Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Bragança. O estágio decorreu durante o período de 1 de Dezembro de 2013 a 13 de junho de 2014, na empresa UNUS – Contabilidade, Consultadoria Fiscal e Empresarias Lda., com sede em Bragança e cuja atividade principal é a prestação de serviços de contabilidade e consultoria. Foram efetuadas diversas atividades ao longo deste período, podendo as principais resumir-se em tarefas de classificação, lançamento e arquivo, conferências e encerramento de contas, processamento de salários e obrigações sociais, prestação de contas de natureza fiscal, preenchimento das demonstrações financeiras exigidas e elaboração de relatórios de gestão. Ao longo do relatório pôde observar-se em detalhe as funções desenvolvidas na empresa. Assim, a estrutura deste relatório divide-se em quatro capítulos: no primeiro capítulo é elaborada uma caraterização da entidade de acolhimento; no segundo apresentam-se as tarefas desenvolvidas, suportadas nas mais importantes referências legislativas e esclarecimentos pertinentes; no capítulo terceiro faz-se um breve enquadramento teórico relacionado com contabilidade nas autarquias locais e a utilidade da informação financeira nas mesmas; por fim, no capítulo quarto, apresenta-se um estudo relacionado com a utilidade da contabilidade financeira nas Juntas de Freguesias do Distrito de Bragança. Os resultados do estudo permitem, de entre outros aspetos, concluir que os responsáveis das Juntas de Freguesia do Distrito de Bragança consideram que informação contabilística não influencia a sua tomada de decisões; os responsáveis que atribuem maior grau de importância á contabilidade na tomada de decisões, são aqueles que consideram que a informação contabilística influencia as suas tomadas de decisões; o grau de utilidade dos diferentes documentos contabilísticos não diferem em função do responsável ser da área de economia e gestão ou outra.

Exploring fertility decisions among pregnant HIVpositive women on antiretroviral therapy at a health centre in Balaka, Malawi: A descriptive qualitative

Background The proportions of women of reproductive age living with the human immunodeficiency virus (HIV) vary between different regions of the world, with significantly higher proportions in sub-Saharan Africa. Family planning is one of the major issues that couples and families affected with HIV must confront. We aimed to assess the cultural and social factors associated with childbearing and family planning knowledge, decisionmaking, and practices among HIV-positive pregnant women attending antenatal clinic at a health centre in Balaka, Malawi. Methods This was a qualitative descriptive study carried out at Kalembo Health Centre in Balaka. A purposive sampling technique was used to select pregnant women enroled in the antiretroviral therapy (ART) programme. A sample size of thirty-five women was decided upon after data saturation. Qualitative inquiry was used during data collection. Data were analysed using systematic text condensation, while numbers and percentages were generated using Microsoft Excel. Results Out of 35 participants, 20 were aged between 25 and 34 years, and 18 had been married at least three times. All 35 women wished to have their own biological child. Factors, reported by participants, that promote childbearing included: the desire to please their husbands, fear of losing their husbands to others if they did not bear children, the knowledge that ART would help prevent their children from acquiring the virus, the desire to prove to others that they can also bear children, and a lack of family planning leading to unplanned pregnancies. Conclusions The factors that lead to pregnancies among women on ART in Balaka ranged from assured safety of the child from HIV, lack of contraception, to other factors related to their partners. The authors recognize and support the freedom for women to become pregnant and bear children, and, in the context of HIV infection, fertility and reproductive services should include a comprehensive approach towards addressing issues of HIV and AIDS and childbearing among infected women.

Moderating effects of contextual factors on relationship between pharmaceutical marketing strategies and physician prescription decision: A review

Decision–making by physicians on patients’ treatment has received increased research attention. Research on the effect of marketing strategies on prescription behaviour has tended to generate controversial results. While some researchers reported a strong influence, some found only moderate effects, while others find no influence at all. The main objective of this paper is to review the influence of the marketing strategies by pharmaceutical firms and contextual factors on physician attitude to drug prescription. The paper presents comprehensive information on pharmaceutical marketing efforts through exhaustive review of relevant literature, and identifies the moderating effects of contextual factors on physician prescribing decisions. It also presents a crucial conceptual model for explaining the theoretical linkages between marketing strategies of pharmaceutical firms, contextual factors and the decision of the physician regarding drug prescription.