Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany

The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

Hotel industry: An answer to the emerging trends on the global demand side of tourism

This dissertation studies essentially how Millennials are changing the hotel industry, in the sense that new trends are emerging with this generation and hotels need to respond accordingly, in order to survive within their competitive industry. Emphasis is also given to Asian travellers, as the enlargement of these countries’ middle class populations is predicted, therefore making Asian travellers a valuable target for the hotel industry. To successfully target this segment, hoteliers need also to consider the cultural differences and aspirations that come together with the Asian travellers, and appropriately adapt their offer to them. I will then redirect this study to the city of Lisbon, the Portuguese capital, to analyse if Lisbon’s four and five-star hotel managers are aware of the new market trends, and to understand how they are changing their hotels in order to make them more attractive to Millennials and Asian travellers. Using a sample of 12 hotels (four and five-stars ratings), I have concluded that, although there is a notable undergoing process of adaptation to these guests, there is a long way ahead in order for Lisbon’s hotels to entirely please and retain millennial guests.

Energy efficiency in energy policy: Empirical evidence of direct rebound effect in Portuguese household's demand for electricity

This project the direct rebound effect for the electricity demand in Portugal. While we find evidence of such an effect, the estimations also reflect the institutional arrangement that has characterized the electricity market in the country. Also, issues related to energy efficiency promotion are addressed in general putting into context the case study developed.

Do hospitals react to random demand pressure by early discharges?

This project tries to assess whether hospitals react to random demand pressure by discharging patients earlier than expected. As a matter of fact, combining an unpredictable demand for medical services with limited and, to some extent, fixed medical resources, generates strong incentives to discharge patients earlier than expected when demand is high − increasing the risk of readmission and decreasing the benefit from treatment. This work was conducted as a way to determine whether those incentives actually affect discharging decisions. Analysis of Portuguese hospitals data shows that hospital utilization levels at the time of admission, prior to the admission and post admission do have a negative impact over the length of stay in hospital, although this impact is quantitatively irrelevant. More than that, larger utilization levels have a positive impact over the probability of being discharged at certain days of the week, indicating that an early discharges problem may exist.

Estimating demand for primary health care services

Primary health services exist with the purpose of providing basic health care to every person at a cost they can afford. But is it fully available to everyone? The objective of this work project is to estimate the demand for primary health care services having into account that in some regions the citizens are not using as much health care as they would like due to supply side constraints. Using the number of consultations as proxy for demand, and applying an econometric tool called switching regression, the demand for primary health care services will be estimated.

Caraterização e análise das admissões hospitalares na urgência do Centro Hospitalar Lisboa Central, EPE : um estudo com os utentes inscritos no Agrupamento de Centros de Saúde de Lisboa Central

RESUMO - Objetivo: Caraterizar e analisar o acesso dos utentes inscritos no Agrupamento de Centros de Saúde Lisboa Central ao serviço de urgência do hospital de referência (Hospital de S. José). Metodologia: O presente estudo é do tipo observacional, descritivo, transversal e exploratório. A análise da informação incidiu sobre a base de dados cedida pelo CHLC que continha os registos de todas as admissões do ano de 2014 referentes ao Serviço de Urgência Polivalente do CHLC, foram analisados 81928 episódios e 15042 episódios referentes a utentes frequentadores. Resultados: A proximidade ao SU é um fator que potencia a procura de cuidados hospitalares urgentes, no entanto, o facto de o utente não possuir médico de família não se encontra relacionado com a procura do serviço de urgência. Metades das admissões são consideradas “pouco urgentes” (pulseira verde), não existindo uma variação significativa entre as unidades funcionais e o tipo de modelo das mesmas (UCSP ou USF) no que respeita à procura das urgências por parte dos seus utentes. Conclui-se ainda que o horário de funcionamento dos CSP encontra-se de acordo com as necessidades dos utentes considerando que a maior procura de cuidados urgentes ocorre durante o horário de funcionamento dos centros de saúde. Conclusões: A procura de cuidados hospitalares urgentes por parte dos utentes do ACES Lisboa Central é significativa e maioritariamente injustificada do ponto de vista clínico, pelo que revela-se necessário repensar nas estratégias ao nível dos CSP para responder às efetivas necessidades em saúde.

Acceptance and potential barriers to effective use of diagnostic tests for visceral leishmaniasis in an urban area in Brazil

Abstract: INTRODUCTION: Acceptance of the IT LEISH(r) and direct agglutination test- made in the Laboratório de Pesquisas Clínicas (DAT-LPC) by healthcare professionals and patients suspected of visceral leishmaniasis (VL) in Ribeirão das Neves was evaluated. METHODS: Ninety-two patients and 47 professionals completed three questionnaires. RESULTS: Eighty-eight (96%) patients considered fingertip blood collection a positive test feature, and 86% (37) and 91% of professionals considered the IT LEISH(r) easy to perform and interpret, respectively. All professionals classified the DAT-LPC as simple and easy. CONCLUSIONS: Patients and healthcare professionals in Ribeirão das Neves demonstrated a high degree of acceptance of the IT LEISH(r) and DAT-LPC.

Implementation of membrane processes for improvement of the detection of food contaminants

The EM3E Master is an Education Programme supported by the European Commission, the European Membrane Society (EMS), the European Membrane House (EMH), and a large international network of industrial companies, research centres and universities (http://www.em3e.eu)

Minimal computation structures for visual information applications based on printed electronics

In the early nineties, Mark Weiser wrote a series of seminal papers that introduced the concept of Ubiquitous Computing. According to Weiser, computers require too much attention from the user, drawing his focus from the tasks at hand. Instead of being the centre of attention, computers should be so natural that they would vanish into the human environment. Computers become not only truly pervasive but also effectively invisible and unobtrusive to the user. This requires not only for smaller, cheaper and low power consumption computers, but also for equally convenient display solutions that can be harmoniously integrated into our surroundings. With the advent of Printed Electronics, new ways to link the physical and the digital worlds became available. By combining common printing techniques such as inkjet printing with electro-optical functional inks, it is starting to be possible not only to mass-produce extremely thin, flexible and cost effective electronic circuits but also to introduce electronic functionalities into products where it was previously unavailable. Indeed, Printed Electronics is enabling the creation of novel sensing and display elements for interactive devices, free of form factor. At the same time, the rise in the availability and affordability of digital fabrication technologies, namely of 3D printers, to the average consumer is fostering a new industrial (digital) revolution and the democratisation of innovation. Nowadays, end-users are already able to custom design and manufacture on demand their own physical products, according to their own needs. In the future, they will be able to fabricate interactive digital devices with user-specific form and functionality from the comfort of their homes. This thesis explores how task-specific, low computation, interactive devices capable of presenting dynamic visual information can be created using Printed Electronics technologies, whilst following an approach based on the ideals behind Personal Fabrication. Focus is given on the use of printed electrochromic displays as a medium for delivering dynamic digital information. According to the architecture of the displays, several approaches are highlighted and categorised. Furthermore, a pictorial computation model based on extended cellular automata principles is used to programme dynamic simulation models into matrix-based electrochromic displays. Envisaged applications include the modelling of physical, chemical, biological, and environmental phenomena.

Control in distribution networks with demand side management

The way in which electricity networks operate is going through a period of significant change. Renewable generation technologies are having a growing presence and increasing penetrations of generation that are being connected at distribution level. Unfortunately, a renewable energy source is most of the time intermittent and needs to be forecasted. Current trends in Smart grids foresee the accommodation of a variety of distributed generation sources including intermittent renewable sources. It is also expected that smart grids will include demand management resources, widespread communications and control technologies required to use demand response are needed to help the maintenance in supply-demand balance in electricity systems. Consequently, smart household appliances with controllable loads will be likely a common presence in our homes. Thus, new control techniques are requested to manage the loads and achieve all the potential energy present in intermittent energy sources. This thesis is focused on the development of a demand side management control method in a distributed network, aiming the creation of greater flexibility in demand and better ease the integration of renewable technologies. In particular, this work presents a novel multi-agent model-based predictive control method to manage distributed energy systems from the demand side, in presence of limited energy sources with fluctuating output and with energy storage in house-hold or car batteries. Specifically, here is presented a solution for thermal comfort which manages a limited shared energy resource via a demand side management perspective, using an integrated approach which also involves a power price auction and an appliance loads allocation scheme. The control is applied individually to a set of Thermal Control Areas, demand units, where the objective is to minimize the energy usage and not exceed the limited and shared energy resource, while simultaneously indoor temperatures are maintained within a comfort frame. Thermal Control Areas are overall thermodynamically connected in the distributed environment and also coupled by energy related constraints. The energy split is performed based on a fixed sequential order established from a previous completed auction wherein the bids are made by each Thermal Control Area, acting as demand side management agents, based on the daily energy price. The developed solutions are explained with algorithms and are applied to different scenarios, being the results explanatory of the benefits of the proposed approaches.

What do broadband consumers want? Design and execution of a questionnaire on demand for bundled services on the Portuguese telecomunications market

The report addresses the question of what are the preferences of broadband consumers on the Portuguese telecommunication market. A triple play bundle is being investigated. The discrete choice analysis, adopted in the study, base on 110 responses, mainly from NOVA students. The data for the analysis was collected via manually designed on-line survey. The results show that the price attribute is relatively the most important one while the television attribute is being overlooked in the decision making process. Main effects examined in the research are robust. In addition, "extras" components are being tested in terms of users' preferences.

An effective on-the-job training model-to facilitate strategy execution

Strategy execution has been a heated topic in the management world in recent years. However, according to a survey done by the Conference Board (2014), the chief executives are so concerned about the execution in their companies and have rated it as the No.1 or No.2 most challenging issue. Many of them choose to invest in training with a purpose to harvest the most for strategy execution. Therefore, this research is trying to find out a model to design training programs that can at most contribute to the success of strategy execution with three real-life training cases done by BTS Consulting Service. It was found that strategy execution could be greatly supported by training programs that take into consideration the four factors, namely Alignment, Mindset to Change, Capability and Organization Support. Main implications of the findings are presented and discussed. Key

Cost-effective and lightweight mobile units for MixAR: A comparative trial among different setups

Cultural heritage has arousing the interest of the general public (e.g. tourists), resulting in the increasing number of visitations to archaeological sites. However, many buildings and monuments are severely damaged or completely destroyed, which doesn’t allow to get a full experience of “travelling in time”. Over the years, several Augmented Reality (AR) approaches were proposed to overcome these issues by providing three-dimensional visualization of reconstructed ancient structures in situ. However, most of these systems were made available through heavy and expensive technological bundles. Alternatively, MixAR intends to be a lightweight and cost-effective Mixed Reality system which aims to provide the visualization of virtual ancient buildings reconstructions in situ, properly superimposed and aligned with real-world ruins. This paper proposes and compares different AR mobile units setups to be used in the MixAR system, with low-cost and lightweight requirements in mind, providing different levels of immersion. It was propounded four different mobile units, based on: a laptop computer, a single-board computer (SBC), a tablet and a smartphone, which underwent a set of tests to evaluate their performances. The results show that mobile units based on laptop computer and SBC reached a good overall performance while mobile units based on tablet and smartphone did not meet such a satisfactory result even though they are acceptable for the intended use.