A importância dos activos intangíveis nas empresas não financeiras dos índices PSI 20, IBEX 35 e CAC 40

Mestrado em Contabilidade

Do Parlamento para os jornais: reflexos mediáticos dos debates da IVG em 20 anos de democracia portuguesa

O presente artigo centra-se no estudo de caso dos debates da IVG (Interrupção Voluntária da Gravidez) na Assembleia da República em 1984, 1997 e 1998 e nas representações na imprensa das deputadas parlamentares que protagonizaram a discussão. O texto insere-se no âmbito do Projeto “Política no feminino: políticas de género e estratégias de visibilidade das deputadas parlamentares em Portugal”, que tem como objetivo o estudo da representação das deputadas e das questões de género no Parlamento em diferentes ciclos políticos da democracia portuguesa desde 1975 a 2002. A exposição far-se-á segundo três eixos: 1. A apresentação geral da investigação e a contextualização política do debate durante os diversos ciclos sobre o fim da ilicitude nos casos de IVG; 2. A análise da representatividade das deputadas durante o período em estudo, que corresponde à II, III, VII e VIII Legislaturas; 3. A representação das deputadas parlamentares na imprensa, suportada na análise fotojornalística em que se procurou detetar, a partir de uma perspetiva multimodal, os valores profissionais e não profissionais observáveis nas fotografias das deputadas e dos deputados que intervieram nos debates.

Divulgação de informação voluntária : análise empírica às empresas do PSI-20

Mestrado em Contabilidade e Análise Financeira

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.

An experimental study to compare the interface pressure and experience of healthy participants when lying still for 20 minutes in a supine position on two different imaging surfaces

Introduction: Pressure ulcers are a high cost, high volume issue for health and medical care providers, affecting patients’ recovery and psychological wellbeing. The current research of support surfaces on pressure as a risk factor in the development of pressure ulcers is not relevant to the specialised, controlled environment of the radiological setting. Method: 38 healthy participants aged 19-51 were placed supine on two different imaging surfaces. The XSENSOR pressure mapping system was used to measure the interface pressure. Data was acquired over a time of 20 minutes preceded by 6 minutes settling time to reduce measurement error. Qualitative information regarding participants’ opinion on pain and comfort was recorded using a questionnaire. Data analysis was performed using SPSS 22. Results: Data was collected from 30 participants aged 19 to 51 (mean 25.77, SD 7.72), BMI from 18.7 to 33.6 (mean 24.12, SD 3.29), for two surfaces, following eight participant exclusions due to technical faults. Total average pressure, average pressure for jeopardy areas (head, sacrum & heels) and peak pressure for jeopardy areas were calculated as interface pressure in mmHg. Qualitative data showed that a significant difference in experiences of comfort and pain was found in the jeopardy areas (P<0.05) between the two surfaces. Conclusion: A significant difference is seen in average pressure between the two surfaces. Pain and comfort data also show a significant difference between the surfaces, both findings support the proposal for further investigation into the effects of radiological surfaces as a risk factor for the formation of pressure ulcers.

Internal consistency of the self-reporting questionnaire-20 in occupational groups

ABSTRACT OBJECTIVE To assess the internal consistency of the measurements of the Self-Reporting Questionnaire (SRQ-20) in different occupational groups. METHODS A validation study was conducted with data from four surveys with groups of workers, using similar methods. A total of 9,959 workers were studied. In all surveys, the common mental disorders were assessed via SRQ-20. The internal consistency considered the items belonging to dimensions extracted by tetrachoric factor analysis for each study. Item homogeneity assessment compared estimates of Cronbach’s alpha (KD-20), the alpha applied to a tetrachoric correlation matrix and stratified Cronbach’s alpha. RESULTS The SRQ-20 dimensions showed adequate values, considering the reference parameters. The internal consistency of the instrument items, assessed by stratified Cronbach’s alpha, was high (> 0.80) in the four studies. CONCLUSIONS The SRQ-20 showed good internal consistency in the professional categories evaluated. However, there is still a need for studies using alternative methods and additional information able to refine the accuracy of latent variable measurement instruments, as in the case of common mental disorders.

Processos de reestruturação como elemento de combate à crise financeira nas empresas do PSI-20 do sector não bancário no período de 2009 a 2012

Mestrado em Gestão e Empreendedorismo

A Lei de ZIPF ou Regra 80/20 da Internet

As Leis de Potência, LP, (Power Laws, em inglês), Leis de Pareto ou Leis de Zipf são distribuições estatísticas, com inúmeras aplicações práticas, em sistemas naturais e artificiais. Alguns exemplos são a variação dos rendimentos pessoais ou de empresas, a ocorrência de palavras em textos, as repetições de sons ou conjuntos de sons em composições musicais, o número de vítimas em guerras ou outros cataclismos, a magnitude de tremores de terra, o número de vendas de livros ou CD’s na internet, o número de sítios mais acedidos na Internet, entre muitos outros. Vilfredo Pareto (1897-1906) afirma, no manual de economia política “Cours d’Economie Politique”, que grande parte da economia mundial segue uma determinada distribuição, em que 20% da população reúne 80% da riqueza total do país, estando, assim uma pequena fração da sociedade a controlar a maior fatia do dinheiro. Isto resume o comportamento de uma variável que segue uma distribuição de Pareto (ou Lei de Potência). Neste trabalho pretende-se estudar em pormenor a aplicação das leis de potência a fenómenos da internet, como sendo o número de sítios mais visitados, o número de links existentes em determinado sítio, a distribuição de nós numa rede da internet, o número livros vendidos e as vendas em leilões online. Os resultados obtidos permitem-nos concluir que todos os dados estudados são bem aproximados, numa escala logarítmica, por uma reta com declive negativo, seguindo, assim, uma distribuição de Pareto. O desenvolvimento e crescimento da Web, tem proporcionado um aumento do número dos utilizadores, conteúdos e dos sítios. Grande parte dos exemplos presentes neste trabalho serão alvo de novos estudos e de novas conclusões. O fato da internet ter um papel preponderante nas sociedades modernas, faz com que esteja em constante evolução e cada vez mais seja possível apresentar fenómenos na internet associados Lei de Potência.

The European Project Semester at ISEP: Learning to Learn Engineering

The European Project Semester at ISEP (EPS@ISEP) is a one semester project-based learning programme addressed to engineering students from diverse scientific backgrounds and nationalities. The students, organized in multicultural teams, are challenged to solve real world multidisciplinary problems, accounting for 30 ECTU. The EPS package, although focused on project development (20 ECTU), includes a series of complementary seminars aimed at fostering soft, project-related and engineering transversal skills (10 ECTU). This paper presents the study plan, resources, operation and results of the EPS@ISEP that was created in 2011 to apply the best engineering education practices and promote the internationalization of ISEP. The results show that the EPS@ISEP students acquire during one semester the scientific, technical and soft competences necessary to propose, design and implement a solution for a multidisciplinary problem.

The European Project Semester at ISEP: the challenge of educating global engineers

Current engineering education challenges require approaches that promote scientific, technical, design and complementary skills while fostering autonomy, innovation and responsibility. The European Project Semester (EPS) at Instituto Superior de Engenharia do Porto (ISEP) (EPS@ISEP) is a one semester project-based learning programme (30 European Credit Transfer Units (ECTU)) for engineering students from diverse scientific backgrounds and nationalities that intends to address these goals. The students, organised in multidisciplinary and multicultural teams, are challenged to solve real multidisciplinary problems during one semester. The EPS package, although on project development (20 ECTU), includes a series of complementary seminars aimed at fostering soft, project-related and engineering transversal skills (10 ECTU). Hence, the students enrolled in this programme improve their transversal skills and learn, together and with the team of supervisors, subjects distinct from their core training. This paper presents the structure, implementation and results of the EPS@ISEP that was created in 2011 to apply the best engineering practices and promote internationalisation and engineering education innovation at ISEP.

Immunization aganist hepatitis B in children from endemic zone: evaluation of the antibody response against the DNA recombinant vaccine (Engerix B-20 mcg)

A previous seroepidemiological study in the rural zone of Vargem Alta (ES) SouthEast of Brazil, showed a prevalence of up to 9% of hepatitis B surface antigen (HBsAg) in some areas. One hundred susceptible children aging 1 to 5 years old were selected and immunized with a recombinant DNA hepatitis B vaccine (Smith-Kline 20 mcg) using the 0-1-6 months vaccination schedule. Blood samples were collected at the time of the first vaccine dose (month 0) in order to confirm susceptible individuals and 1,3,6 and 8 months after the first dose , to evaluate the antibody response. Our results showed that two and five months after the second dose, 79% and 88% of children seroconverted respectively, reaching 97% after the third dose. The levels of anti-HBs were calculated in milli International Units/ml (mIU/ml) and demonstrated the markedly increase of protective levels of antibodies after the third dose. These data showed a good immunogenicity of the DNA recombinant hepatitis B vaccine when administered in children of endemic areas.

Impostos deferidos e a sua relevância em Portugal: aplicabilidade nas entidades não financeiras, cotadas no PSI 20

Nota: 18 valores

O tratamento contabilístico do goodwill nas empresas do PSI- 20

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Drª Mónica D’Orey

Project Blimunda: Seeing the Unseen

Poster presented at the Sixth Annual International Conference on Open Repositories (OR11) held on 6-11th June, Austin, Texas

Treatment of pemphigus vulgaris and pemphigus foliaceus: experience with 71 patients over a 20 year period

Forty one cases of pemphigus vulgaris and thirty cases of pemphigus foliaceus were investigated at Hospital Universitário Clementino Fraga Filho from 1978 to 1999. They were divided into two treatment groups: one group received up to 100 mg of oral prednisone daily and the other group received >120 mg daily. The dose up to 100 mg provided good initial control of pemphigus vulgaris and pemphigus foliaceus and did not increase the mortality rate associated to disease. The dose >120 mg induced higher morbidity. These data allowed us to establish a regimen of oral prednisone (1-2 mg/kg/daily) with maximum of 120 mg daily in the treatment of pemphigus vulgaris and pemphigus foliaceus.