A NCRF 15 – Investimentos em subsidiárias e consolidação e suas Implicações Fiscais e de Auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Professor Dr. João Domingues da Costa

Air contaminants in animal production: the poultry case

A descriptive study was developed in order to assess air contamination caused by fungi and particles in seven poultry units. Twenty seven air samples of 25 litters were collected through impaction method. Air sampling and particle concentration measurement were performed in the pavilions’ interior and also outside premises, since this was the place regarded as reference. Simultaneously, temperature and relative humidity were also registered. Regarding fungal load in the air from the seven poultry farms, the highest value obtained was 24040 CFU/m3 and the lowest was 320 CFU/m3. Twenty eight species/genera of fungi were identified, being Scopulariopsis brevicaulis (39.0%) the most commonly isolated species and Rhizopus sp. (30.0%) the most commonly isolated genus. From the Aspergillus genus, Aspergillus flavus (74.5%) was the most frequently detected species. There was a significant correlation (r=0.487; p=0.014) between temperature and the level of fungal contamination (CFU/m3). Considering contamination caused by particles, in this study, particles with larger dimensions (PM5.0 and PM10) have higher concentrations. There was also a significant correlation between relative humidity and concentration of smaller particles namely, PM0.5 (r=0.438; p=0.025) and PM1.0 (r=0.537; p=0.005). Characterizing typical exposure levels to these contaminants in this specific occupational setting is required to allow a more detailed risk assessment analysis and to set exposure limits to protect workers’ health.

Diferenças entre autopercepção e critérios normativos na identificação das oclusopatias

OBJETIVO: Avaliar o impacto das necessidades ortodônticas tecnicamente definidas (critérios normativos) sobre a satisfação com a aparência e a mastigação e compará-las com as autopercebidas (critérios subjetivos) em um grupo de adolescentes. MÉTODOS: Foi realizado um estudo transversal com a totalidade dos alunos entre 14 e 18 anos de idade (n=315) de um colégio em Florianópolis, SC, Brasil, em 1999. Uma cirurgiã-dentista realizou os exames clínicos para diagnóstico das principais oclusopatias (Dental Aesthetic Index) e aplicou um questionário para conhecer a satisfação dos indivíduos quanto a aparência, mastigação e percepção das necessidades de tratamento ortodôntico. Foi utilizada análise de regressão logística múltipla para conhecer o impacto de cada oclusopatia sobre a percepção dos indivíduos a respeito dos problemas oclusais. RESULTADOS: Obtiveram-se alta taxa de resposta (95%) e alta concordância intra-examinadora (Kappa 0,6 a 1,0). A prevalência de pelo menos um tipo de oclusopatia foi de 71,3%. Presença de apinhamento incisal (OR=2,8 [1,6-4,9]) e overjet (trespasse horizontal) (OR=2,4[1,4-4,3]) foram fatores de risco para insatisfação com a aparência. Adolescentes que apresentaram irregularidade anterior da mandíbula (OR=3,3 [1,6-6,9]), overjet (OR=1,7 [1,1-3,0]) e diastema anterior (OR=3,1 [1,4-6,9]) apresentaram maior percepção para a necessidade de tratamento ortodôntico. CONCLUSÕES: Os resultados sugerem que existem graus de problemas oclusais tecnicamente definidos que são aceitáveis pela população e que devem influenciar na decisão de tratamento, interferindo diretamente na demanda para esse tipo de atendimento. Medidas subjetivas poderiam ser incorporadas aos critérios clínicos atualmente utilizados.

Condições periodontais e diabetes mellitus na população nipo-brasileira

OBJETIVO: Avaliar as condições periodontais e sua relação com o diabetes mellitus na população nipo-brasileira. MÉTODOS: Foram examinados 1.315 indivíduos do município de Bauru, SP, na faixa etária de 30 a 92 anos de idade, ambos os sexos, primeira (Isseis) e segunda (Niseis) gerações. Os critérios de exclusão da amostra foram o edentulismo total e a presença de seis sextantes nulos. O índice periodontal comunitário e o índice de perda de inserção periodontal foram obtidos mediante sondagem em 10 dentes-índice, em uma amostra de 831 indivíduos. O diagnóstico de diabetes mellitus foi estabelecido através da glicemia em jejum e de duas horas após sobrecarga com 75 g de glicose. Para análise estatística foram utilizados os Testes de Kappa e de Qui-quadrado. RESULTADOS: Quanto às condições periodontais, foram encontrados 25,5% de indivíduos sadios, 12,5% com sangramento à sondagem, 49,4% com presença de cálculo, 10,4% com bolsas superficiais, 2,2% com bolsas profundas. Apresentaram perdas de inserção periodontal de 0-3 mm, 24,2% dos indivíduos, de 4-5 mm, 36,7%, de 6-8 mm, 23,7%, de 9-11 mm, 11,3% e de 12 mm ou mais, 4,1%. A avaliação entre diabetes e condições periodontais não apresentou associação estatística (p<0,05), embora os indivíduos com diabetes tenham maiores percentuais de bolsas profundas e perdas de inserção maiores que 6mm que os não diabéticos, quando testados pelo método do Qui-quadrado. CONCLUSÕES: A abordagem epidemiológica da condição periodontal e sua associação com doenças sistêmicas, como o diabetes mellitus, pode oferecer importante contribuição para prevenir suas complicações.

A comprehensive approach to evaluate nutritional status in Crohn's patients in the era of biologic therapy: a case-control study

Objectives - Evaluate the nutritional status of patients with inactive or mildly active Crohn's disease (CD), and identify possible causes for potential deficiencies. Methods - A total of 78 CD patients and 80 healthy controls were evaluated in respect of nutritional status, dietary intake, and life styles factors. Results - These 73/78 CD patients were on immunomodulating therapies. Mean body mass index (BMI) was lower in patients as compared to controls (P= 0.006) but 32% of CD patients and 33.8% of controls had a BMI > 25, whereas 8% and 23.8% in each group, respectively, were obese (BMI > 30Kg/m(2)). Fat free mass was significantly decreased in both genders (P < 0.05) whereas fat mass was decreased only in males (P= 0.01). Energy intake was significantly lower in CD patients (P < 0.0001) and we observed significantly lower adjusted mean daily intakes of carbohydrates, monounsaturated fat, fiber, calcium, and vitamins C, D, E, and K (P < 0.05). 29% of patients had excluded grains from their usual diet, 28% milk, 18% vegetables, and 11% fruits. Milk exclusion resulted in a significantly lower consumption of calcium and vitamin K (P < 0.001) and the exclusion of vegetables was associated to a lower consumption of vitamins C and E (P < 0.05). Physical activity was significantly lower in CD patients (P= 0.01) and this lack of physical activity was inversely correlated with increased fat mass percentage (r=-0.315, P= 0.001). Conclusions - Results showed that the most prevalent form of malnutrition in CD patients was an excess of body weight, which was concomitant with an inadequate dietary intake, namely micronutrients, clearly related to dietary exclusion of certain foods.

Traduction et invasion culturelle : Jean Echenoz en portugais et José Saramago en français

La traduction est un moyen d'invasion culturelle dont le pouvoir est souvent sous-estimé. Elle permet, pourtant, l'introduction, dans une culture nationale, d'éléments appartenant à une culture étrangère. Ce pouvoir de la traduction est toutefois potentiel. Pour qu'il y ait effectivement invasion culturelle par le biais de la traduction, il faut la contribution des entités du pays envahisseur (les organismes qui font la promotion de la littérature à l’étranger) et de celles du pays envahi (maisons d'édition, traducteurs et lecteurs). Les traductions de Je m'en vais de Jean Echenoz et de História do cerco de Lisboa de José Saramago, en portugais et en français respectivement, fonctionneront comme le point de départ pour une réflexion sur le rôle de la traduction dans le rapport entre le Portugal et la France à l'époque contemporaine.

HIV infection and related risk behaviors in a community of recyclable waste collectors of Santos, Brazil

OBJECTIVE: To estimate the seroprevalence of HIV, hepatitis B and C and syphilis and to describe risk behaviors associated to their transmission among recyclable waste collectors. METHODS: A seroepidemiological survey was carried out in the city of Santos, Southeastern Brazil, in 2005. A total of 315 individuals were enrolled in the survey, of which 253 subjects underwent serological testing HIV, hepatitis B and C and syphilis. Statistical analysis consisted of univariate and bivariate analyses (cross-tabulation and odds ratio) and multivariate analysis (by logistic regression), relating HIV infection with established risk behaviors and seropositivity. RESULTS: Overall seroprevalences were: HIV, 8.9%; hepatitis B, 34.4%; hepatitis C, 12.4%; and syphilis, 18.4%. Subjects were characterized by a predominance of males with low educational and economic levels, subjected to parenteral and sexual exposures to HIV and other sexually transmitted infections. Multivariate analysis results indicated that risk factors for both sexually and parenterally related exposure were significantly associated with HIV in this community. CONCLUSIONS: Seroprevalences found in the study were approximately 10 to 12 times higher than the national average. These communities are socially marginalized and generally not recognized by national programs as potentially endangered populations.

Anuário Científico – 2011 Resumos de Artigos, Comunicações, Livros e Monografias de Mestrado

Há mais de uma década que o ISEL vem firmando a sua aposta na busca e na divulgação do conhecimento científico na área da Engenharia, assentes na inovação e no desenvolvimento de novas tecnologias, procurando que os resultados alcançados nos projetos de investigação tenham impacto na indústria e na vida dos cidadãos como forma de responder às necessidades cada vez mais complexas e exigentes da sociedade no seu todo. Nesta relação, o ISEL tem contribuído para a evolução da produção e do conhecimento científicos, assumindo, por vezes numa posição de vanguarda, ora em iniciativa própria ora em parceria com diversas instituições, quer de ensino quer do tecido empresarial. Como forma de dar visibilidade ao trabalho desenvolvido pelos docentes (com afiliação ISEL) e alunos do ISEL, o Anuário Científico tornou-se num meio de divulgação privilegiado, estando disponível em acesso livre a toda a comunidade científica mas também a todos os cidadãos, podendo ser consultado em formato eletrónico no sítio institucional do ISEL, bem como no Repositório Científico do Instituto Polítécnico de Lisboa.1 Fazendo uma análise comparativa em relação às publicações referentes a 2009 e a 2010, constata-se que o número de publicações duplicou em 2011.

Determinantes precoces da glicemia casual em adultos da coorte de nascimentos de 1982, Pelotas, RS

OBJETIVO: Avaliar o efeito de variáveis socioeconômicas, peso ao nascer, duração da amamentação e mudança de renda sobre a glicemia ao acaso em jovens adultos. MÉTODOS: Estudo sobre coorte de nascidos em 1982, quando os 5.914 nascimentos hospitalares ocorridos na cidade de Pelotas foram identificados e as mães entrevistadas. As crianças, cujas famílias residiam na área urbana da cidade, foram acompanhadas diversas vezes. Em 2004-5, 4.927 indivíduos da coorte foram entrevistados e 3.730 tiveram sangue da polpa digital coletado para medida da glicemia casual. Foi avaliada a associação entre glicemia casual e cor da pele, renda familiar ao nascer, escolaridade materna, mudança de renda entre 1982 e 2004-5, peso ao nascer e duração da amamentação. RESULTADOS: A média da glicemia foi de 97,3±15,1mg/dL, sendo maior entre os homens. Nenhuma das variáveis estudadas esteve associada com a glicemia dos homens. Entre as mulheres, a escolaridade materna, a renda familiar aos 23 anos e o peso ao nascimento estiveram inversamente associados com a glicemia. Contudo, o efeito do peso ao nascer perdeu a significância estatística na análise multivariável. CONCLUSÕES: O peso ao nascer e a duração da amamentação não apresentaram efeito em longo prazo sobre a glicemia casual, apenas a escolaridade materna e a renda atual estiveram associados com a glicemia casual nas mulheres.

Osmolality of preterm formulas suplemented with monprotein energy supplements

Background: Addition of energy supplements to preterm formulas is an optional strategy to increase the energy intake in infants requiring fluid restriction, in conditions like bronchopulmonary dysplasia. This strategy may lead to an undesirable increase in osmolality of feeds, the maximum recommended safe limit being 400 mOsm/kg. The aim of the study was to measure the changes in osmolality of several commercialized preterm formulas after addition of glucose polymers and medium-chain triglycerides. Methods: Osmolality was measured by the freezing point depression method. Six powdered formulas with concentrations of 14 g/100 ml and 16 g/100 ml, and five ready-to-feed liquid formulas were analyzed. All formulas, were supplemented with 10% (low supplementation) or 20% (high supplementation) of additional calories, respectively, in the form of glucose polymers and medium chain triglycerides, maintaining a 1:1 glucose:lipid calorie ratio. Inter-analysis and intra-analysis coefficients of variation of the measurements were always < 3.9%. Results: The mean osmolality (mOsm/kg) of the non-supplemented formulas varied between 268.5 and 315.3 mOsm/kg, increasing by 3–5% in low supplemented formulas, and by 6–10% in high supplemented formulas. None of the formulas analyzed exceeded 352.8 mOsm/kg. Conclusion: The supplementation of preterm formulas with nonprotein energy supplements with up to 20% additional calories did not exceed the maximum recommended osmolality for neonatal feedings.

A escrita de Ilse Losa para a infância e a juventude

Tese de Doutoramento, Estudos Portugueses, 15 de Setembro de 2015, Universidade dos Açores.

Licensing endogenous cost-reduction in a differentiated Stackelberg model

In this paper we consider a differentiated Stackelberg model, when the leader firm engages in an R&D process that gives an endogenous cost-reducing innovation. The aim is to study the licensing of the cost-reduction by a two-part tariff. By using comparative static analysis, we conclude that the degree of the differentiation of the goods plays an important role in the results. We also do a direct comparison between our model and Cournot duopoly model.

Exposure assessment to ionizing radiation in the manufacture of phosphate fertilizer

Present study develops and implements a specific methodology for the assessment of health risks derived from occupational exposure of workers to ionizing radiation in the fertilizer manufacturing industry. Negative effects on the health of exposed workers are identified, according to the types and levels of exposure to which they are subject, namely an increase of the risk of cancer even with long term exposure to low level radiation. Ionizing radiation types, methods and measuring equipment are characterized. The methodology developed in a case study of a phosphate fertilizer industry is applied, assessing occupational exposure to ionizing radiation caused by external radiation and the inhalation of radioactive gases and dust.

Société rurale, société urbaine: espaces en interaction

La sociologie et les nouveaux défis de la modernisation, Porto, pp. 315-326

Persistent organic pollutant levels in human visceral and subcutaneous adipose tissue in obese individuals - Depot differences and dysmetabolism implications

Background: The role of persistent organic pollutants (POPs) with endocrine disrupting activity in the aetiology of obesity and other metabolic dysfunctions has been recently highlighted. Adipose tissue (AT) is a common site of POPs accumulation where they can induce adverse effects on human health. Objectives: To evaluate the presence of POPs in human visceral (vAT) and subcutaneous (scAT) adipose tissue in a sample of Portuguese obese patients that underwent bariatric surgery, and assess their putative association with metabolic disruption preoperatively, as well as with subsequent body mass index (BMI) reduction. Methods: AT samples (n=189) from obese patients (BMI ≥35) were collected and the levels of 13 POPs were determined by gas chromatography with electron-capture detection (GC-ECD). Anthropometric and biochemical data were collected at the time of surgery. BMI variation was evaluated after 12 months and adipocyte size was measured in AT samples. Results: Our data confirm that POPs are pervasive in this obese population (96.3% of detection on both tissues), their abundance increasing with age (RS=0.310, p<0.01) and duration of obesity (RS=0.170, p<0.05). We observed a difference in AT depot POPs storage capability, with higher levels of ΣPOPs in vAT (213.9±204.2 compared to 155.1±147.4 ng/g of fat, p<0.001), extremely relevant when evaluating their metabolic impact. Furthermore, there was a positive correlation between POP levels and the presence of metabolic syndrome components, namely dysglycaemia and hypertension, and more importantly with cardiovascular risk (RS=0.277, p<0.01), with relevance for vAT (RS=0.315, p<0.01). Finally, we observed an interesting relation of higher POP levels with lower weight loss in older patients. Conclusion: Our sample of obese subjects allowed us to highlight the importance of POPs stored in AT on the development of metabolic dysfunction in a context of obesity, shifting the focus to their metabolic effects and not only for their recognition as environmental obesogens.