A Formação profissional enquanto investimento em capital humano: contextualização teórica, metodologia de avaliação do seu impacto económico e evidência empírica portuguesa

Dissertação de mestrado para obtenção de grau em Mestre em Economia

A IAS 32 e os novos critérios de contabilização das entradas para o capital social das cooperativas: uma análise contabílistica e jurídica

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009

Criação de valor, gestão de risco e as medidas de performance ajustadas ao risco: aplicação do RAROC - Risk Adjustment Return on Capital - ao grupo crédito agrícola

Mestrado em Contabilidade e Gestão das Instituições Financeiras

The impact of exercise training on liver transplanted familial amyloidotic polyneuropathy (FAP) patients

Liver transplantation is nowadays the only effective answer to adjourn the outcome of functional limitations associated with familial amyloidotic polyneuropathy (FAP), a neurodegenerative disease characterized by sensory and motor polyneuropathies. Nevertheless, there is a detrimental impact associated with the after-surgery period on the fragile physical condition of these patients. Exercise training has been proven to be effective on reconditioning patients after transplantation. However, the effects of exercise training in liver transplanted FAP patients have not been scrutinized yet.

Intra-familial physical violence among Mexican and Egyptian youth

OBJECTIVE: To determine the prevalence of experiencing intra-familial violence among Mexican and Egyptian youth and to describe its associated risk factors. METHODS: Data from questionnaires applied to 12,862 Mexican and 5,662 Egyptian youth, aged 10 to 19, who attended public schools were analyzed. Biviarate and logistic regression analysis were used to determine the relationship between socio-demographics, the experience of intra-familial violence and violence perpetration. RESULTS: The prevalence of having experienced intra-familial violence was comparable across the Mexican and Egyptian populations (14% and 17%, respectively). In Mexico, young men were more likely to have experienced such violence (OR=2.36) than women, whereas in Egypt, young women were at slightly greater risk than young men (OR=1.25). Older age, male gender and urban residence were independent correlates of experiencing intra-familial violence among Mexican youth. For Egyptian adolescents, in contrast, younger age, female gender and having non-married parents were independent correlates of victimization. Intra-familial violence victims were also more likely than non-victims to perpetrate violence (Mexico: OR=13.13; Egypt: OR=6.58). CONCLUSIONS: Mexican and Egyptian youth experienced intra-familial violence at a relatively low prevalence when compared with youth of other countries. A strong association was found between experiencing intra-familial violence and perpetrating violence.

Estudo empírico sobre os determinantes da estrutura de capital em Portugal

Dissertação de Mestrado, Ciências Económicas e Empresariais, 13 de Dezembro de 2012, Universidade dos Açores.

Sraffa on Fixed Capital, Money and the Phases of Capitalism

Copyright © 2014 Taylor & Francis.

Capital social y promoción de la salud en América Latina

América Latina enfrenta problemáticas de desarrollo y salud comunes. La equidad y la superación de la pobreza son cruciales en la búsqueda de soluciones integrales y de alto impacto. El artículo analiza el concepto de capital social, su relación con salud, sus limitaciones y potencialidades, desde una perspectiva de desarrollo comunitario y promoción de salud en América Latina. También, se identifican desafíos prioritarios, como la medición y fortalecimiento del capital social. Se discute cómo y por qué el capital social pudiera ser crítico en una estrategia global de promoción de la salud, donde el empoderamiento y la participación comunitaria, el trabajo interdisciplinario e intersectorial permitirían avanzar en los objetivos de salud pública y en la concreción de un cambio social sustentable. Igualmente, se identifican algunas de las potenciales limitaciones del concepto de capital social en el contexto de promoción de la salud en América Latina.

O equilibrio do capital: panorama científico, histórico, e doutrinal da análise contábil e consultoria superior

O equilíbrio do capital é um estado por excelência estudado pelos diversos cientistas de nossa disciplina, sendo que, por sua alta relevância, chegou a ser considerado objeto de estudos da contabilidade, em doutrina contábil específica. Realmente, o ponto de harmonia entre a proporção e o movimento, das principais partes do patrimônio, é, para que toda a organização constituída possua o estado de fortuna e prosperidade. As pesquisas dos grandes doutrinadores da contabilidade brasileira e estrangeira, formam um arcabouço que nos serve de base para a produção de uma consultoria superior que se realiza por meio da análise patrimonial, cuja finalidade é diagnosticar e orientar conforme o caso, as empresas, na correta manutenção dos seus investimentos, financiamentos, custos, receitas e rédito. O objetivo deste artigo é tratar alguns pontos desta doutrina geral, que expõe os princípios do equilíbrio, noção sublime para a formação de orientações especiais, que visam a sanidade do capital ordenadamente constituído.

Familial amyloid polyneuropathy (FAP): clinical features, pathophysiology and treatment

In the literature, concepts of “polyneuropathy”, “peripheral neuropathy” and “neuropathy” are often mistakenly used as synonyms. Polyneuropathy is a specific term that refers to a relatively homogenous process that affects multiple peripheral nerves. Most of these tend to present as symmetric polyneuropathies that first manifest in the distal portions of the affected nerves. Many of these distal symmetric polyneuropathies are due to toxic-metabolic causes such as alcohol abuse and diabetes mellitus. Other distal symmetric polyneuropathies may result from an overproduction of substances that result in nerve pathology such as is observed in anti-MAG neuropathy and monoclonal gammopathy of undetermined significance. Other “overproduction” disorders are hereditary such as noted in the Portuguese type of familial amyloid polyneuropathy (FAP). FAP is a manifestation of a group of hereditary amyloidoses; an autosomal dominant, multisystemic disorder wherein the mutant amyloid precursor, transthyretin, is produced in excess primarily by the liver. The liver accounts for approximately 98% of all transthyretin production. FAP is confirmed by detecting a transthyretin variant with a methionine for valine substitution at position 30 [TTR (Met30)]. Familial Amyloidotic Polyneuropathy (FAP) – Portuguese type was first described by a Portuguese neurologist, Corino de Andrade in 1939 and published in 1951. Most persons with this disorder are descended from Portuguese sailors who sired offspring in various locations, primarily in Sweden, Japan and Mallorca. Their descendants emigrated worldwide such that this disorder has been reported in other countries as well. More than 2000 symptomatic cases have been reported in Portugal. FAP progresses rapidly with an average time course from symptom onset to multi-organ involvement and death between ten and twenty years. Treatments directed at removing this aberrant protein such as plasmapheresis and immunoadsorption proved to be unsuccessful. Liver transplantation has been the only effective solution as evidenced by almost 2000 liver transplants performed worldwide. A therapy for FAP with a novel agent, “Tafamidis” has shown some promise in ongoing phase III clinical trials. It is well recognized that regular physical activity of moderate intensity has a positive effect on physical fitness as gauged by body composition, aerobic capacity, muscular strength and endurance and flexibility. Physical fitness has been reported to result in the reduction of symptoms and lesser impairment when performing activities of daily living. Exercise has been advocated as part of a comprehensive approach to the treatment of chronic diseases. Therefore, this chapter concludes with a discussion of the role of exercise training on FAP.

Impacto da adopção das IAS/IFRS no capital próprio e no resultado líquido nas empresas portuguesas cotadas

Mestrado em Contabilidade Internacional

A gestão baseada no valor: Métricas tradicionais e medidas de performance ajustada ao risco. Risk Adjusted Return on Capital (RAROC) - Aplicação prática à actividade bancária

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Contabilidade do capital humano: considerações na aplicação de uma PME

Mestrado em Contabilidade

Estrutura de capital e a rendibilidade das 100 maiores empresas dos Açores

Dissertação de Mestrado, Ciências Económicas e Empresariais, 8 de Janeiro de 2015, Universidade dos Açores.