Preços de transferência – o caso português

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Mestre Gabriela Pinheiro

Planear e inovar : contributo para o planeamento de recursos com base nas necessidades auto-avaliadas pela população com 65 e mais anos

RESUMO - Enquadramento: O envelhecimento da população ocorre em todas as sociedades desenvolvidas, resultando num aumento da prevalência da dependência funcional, associado recorrentemente à presença de doenças crónicas. Estes novos padrões demográficos, epidemiológicos, implicando populações vulneráveis com necessidades específicas, resultam em desafios incontestáveis. Como resposta a este novo paradigma, em 2006, Portugal implementa a Rede Nacional de Cuidados Continuados Integrados (RNCCI). Finalidade/objectivos: Caracterização da população com base no perfil das necessidades auto-referidas pelas pessoas com ≥65 anos, com algum nível de independência/dependência nas actividades de vida diária e/ou com pelo menos uma doença crónica. Pretende-se, ainda, desenvolver uma metodologia que permita simular cenários que contribuam para o planeamento do número de camas para internamento de carácter permanente em Unidades de Longa Duração e Manutenção (ULDM) da RNCCI. Metodologia: Construção de dois indicadores: índice de independência/dependência e existência ou não de doenças crónicas. Análise estatística e caracterização, individual e conjunta, das variáveis sociodemográficas, socioeconómicas, auto-avaliação do estado de saúde, nível de independência/dependência e/ou existência de pelo menos uma doença crónica. Simulação de cenários com base nas metas definidas pela RNCCI para 2013. Resultados e Conclusões: Da aplicação do índice de independência/dependência, resulta que 78,8% são independentes na realização das actividades de vida diária e 21,2% apresentam algum nível de dependência. À excepção do Centro, todas as regiões apresentam padrões similares. Globalmente, os resultados obtidos vão de encontro aos enunciados na literatura internacional, realçando-se apenas alguns mais pertinentes: Observa-se uma predominância de mulheres idosas. Destaca-se também uma relação directa entre a idade e os níveis de dependência. As variáveis socioeconómicas indicam que a existência de algum nível de dependência tende a ser mais frequente entre os que têm menor escolaridade e rendimento. Em média o estado de saúde é auto-avaliado como mau, piorando com o aumento da idade e níveis de dependência mais acentuados e melhorando com o aumento da escolaridade. Da simulação de cenários destaca-se que, face às 4 camas previstas nas metas de 2013, seria de alocar em média 1,7 camas ou 1 cama ao internamento permanente em ULDM. Trabalhar em rede implica canais de comunicação. A incorporação da distribuição espacial das necessidades e serviços com recurso aos sistemas de informação geográfica torna-se numa mais-valia. Possibilita avaliar hipóteses, análises sustentadas e disseminação de informação e resultados, contribuindo para um planeamento, monitorização e avaliação mais eficaz e eficiente das actividades do sector da saúde. ---------------------------------- ABSTRACT - Background: Population aging occurs in all developed societies resulting in an increased prevalence of functional dependence, frequently associated with the presence of chronic diseases. These new demographic and epidemiological patterns, which include dependency ad vulnerability situations, with specific needs, result in undeniable challenges. In response to this new paradigm, in 2006, Portugal implements the National Network for Integrated Care (RNCCI). Aim/Objectives: Characterize the population based on the self-reported needs of ≥65 year’s people, with some level of independence/dependency in activities of daily living and/or with at least one chronic disease. Also intends to develop a methodological approach that allows scenarios simulation which contributes to the planning of the number of permanent inpatient beds in Long Term Care Units (ULDM) of RNCCI. Methods: Construction of two indicators: independence/dependence index and existence of chronic diseases. Statistical analysis and characterization, individually and jointly, of sociodemographics, socioeconomics, selfassessment of health status, level of independence/dependence and/or existence of at least one chronic disease variables. Scenarios simulation based on RNCCI targets set for 2013. Results and Conclusions: According with independence/dependence index, 78.8% are independent in carrying out the activities of daily living and 21.2% have some level of dependency. With the exception of the Centroregion, all regions have similar patterns. Generally, the results are concordant with international literature, highlighting here only some of the most relevant results: A predominance of older women is observed. A direct relationship between age and levels of dependence is emphasized. Socio-economic variables indicate that the existence of some level of dependency tends to be more frequent among those with lower income and education levels. On average, health status is self-assessed as poor, being even more critical with aging and higher dependency level. On the other hand, high education levels are related with better health status. Scenarios simulations highlights that, based on 4 beds considered in the 2013 planned goals, an average of 1.7 or 1 beds in ULDM should be allocated to permanent inpatient beds. Networking involves communication channels. The incorporation of spatial distribution of needs and services using geographical information systems becomes an added value. It enables hypothesis, evaluation, sustainable analysis and information and results dissemination, contributing to a more effective and efficient planning, monitoring and assessment of the health sector activities.

Modeling and Control of a Dragonfly-Like Robot

Dragonflies demonstrate unique and superior flight performances than most of the other insect species and birds. They are equipped with two pairs of independently controlled wings granting an unmatchable flying performance and robustness. In this paper it is studied the dynamics of a dragonfly-inspired robot. The system performance is analyzed in terms of time response and robustness. The development of computational simulation based on the dynamics of the robotic dragonfly allows the test of different control algorithms. We study different movement, the dynamics and the level of dexterity in wing motion of the dragonfly. The results are positive for the construction of flying platforms that effectively mimic the kinematics and dynamics of dragonflies and potentially exhibit superior flight performance than existing flying platforms.

Reliability of Two Methods for Identifying the Postural Phase of Gait Initiation in Healthy and Post-stroke Subjects

This study aims to compare two methods of assessing the postural phase of gait initiation as to intrasession reliability, in healthy and post-stroke subjects. As a secondary aim, this study aims to analyse anticipatory postural adjustments during gait initiation based on the centre of pressure (CoP) displacements in post-stroke participants. The CoP signal was acquired during gait initiation in fifteen post-stroke subjects and twenty-three healthy controls. Postural phase was identified through a baseline-based method and a maximal displacement based method. In both healthy and post-stroke participants higher intra-class correlation coefficient and lower coefficient of variation values were obtained with the baseline-based method when compared to the maximal displacement based method. Post-stroke participants presented decreased CoP displacement backward and toward the first swing limb compared to controls when the baseline-based method was used. With the maximal displacement based method, there were differences between groups only regarding backward CoP displacement. Postural phase duration in medial-lateral direction was also increased in post-stroke participants when using the maximal displacement based method. The findings obtained indicate that the baseline-based method is more reliable detecting the onset of gait initiation in both groups, while the maximal displacement based method presents greater sensitivity for post-stroke participants.

Controlo da qualidade de betões

Dissertação de mestrado em Construção e Reabilitação Sustentáveis

Simulationsbasierte Frühwarnsysteme zur Unterstützung der operativen Produktionssteuerung und -planung in der Automobilindustrie

Material flow simulation, Simulation-based Early Warning System, Discrete Event Simulation, Production Planning and Control, Automotive Industry, Forecast of Future System States, Monitoring Systems

Automatic Mallampati Classification Using Active Appearance Models

Difficult tracheal intubation assessment is an important research topic in anesthesia as failed intubations are important causes of mortality in anesthetic practice. The modified Mallampati score is widely used, alone or in conjunction with other criteria, to predict the difficulty of intubation. This work presents an automatic method to assess the modified Mallampati score from an image of a patient with the mouth wide open. For this purpose we propose an active appearance models (AAM) based method and use linear support vector machines (SVM) to select a subset of relevant features obtained using the AAM. This feature selection step proves to be essential as it improves drastically the performance of classification, which is obtained using SVM with RBF kernel and majority voting. We test our method on images of 100 patients undergoing elective surgery and achieve 97.9% accuracy in the leave-one-out crossvalidation test and provide a key element to an automatic difficult intubation assessment system.

Models de simulació per coordinar serveis d'emergència

El projecte exposat té com a propòsit definir i implementar un model de simulació basat en la coordinació i assignació dels serveis d’emergència en accidents de trànsit. La definició del model s’ha realitzat amb l’ús de les Xarxes de Petri Acolorides i la implementació amb el software Rockwell Arena 7.0. El modelatge de la primera simulació ens mostra un model teòric basat en cues mentre que el segon, mostra un model més complet i real gràcies a la connexió mitjançant la plataforma Corba a una base de dades amb informació geogràfica de les flotes i de les rutes. Com a resultat de l’estudi i amb l’ajuda de GoogleEarth, podem realitzar simulacions gràfiques per veure els accidents generats, les flotes dels serveis i el moviment dels vehicles des de les bases fins als accidents.

Comparació dels sistemes "ribosome skipping" i "splicing acceptor" per a l'expressió de transgenes en adenovirus oncolítics

Report for the scientific sojourn carried out at the University of St. Andrews, United Kingdom, from November 2007 until January 2008. Therapeutic transgene expression is a valuable strategy to counteract the limitations associated with oncolytic adenoviruses. Late phase expression is desirable to avoid early cell death for proper virus production. In this 3 months-collaboration, we have constructed a late expression system based on ribosome skipping downstream fiber protein and compared it with a splicing-based method of late gene expression. Despite expressing high amounts of the transgene when utilizing the ribosome skipping-system, flow cytomety assays indicate a delayed transgene-expression kinetics compared with the splicing-based one. Furthermore, when using the ribosome skipping system not only fiber protein expression is more altered but also viral production. These results suggest splicing-based expression strategy as a more suitable system for expression of transgenes late in the viral life cycle of an oncolytic adenovirus.

Engineering, conjugation, and immunogenicity assessment of Escherichia coli O121 O antigen for its potential use as a typhoid vaccine component.

State-of-the-art production technologies for conjugate vaccines are complex, multi-step processes. An alternative approach to produce glycoconjugates is based on the bacterial N-linked protein glycosylation system first described in Campylobacter jejuni. The C. jejuni N-glycosylation system has been successfully transferred into Escherichia coli, enabling in vivo production of customized recombinant glycoproteins. However, some antigenic bacterial cell surface polysaccharides, like the Vi antigen of Salmonella enterica serovar Typhi, have not been reported to be accessible to the bacterial oligosaccharyltransferase PglB, hence hamper development of novel conjugate vaccines against typhoid fever. In this report, Vi-like polysaccharide structures that can be transferred by PglB were evaluated as typhoid vaccine components. A polysaccharide fulfilling these requirements was found in Escherichia coli serovar O121. Inactivation of the E. coli O121 O antigen cluster encoded gene wbqG resulted in expression of O polysaccharides reactive with antibodies raised against the Vi antigen. The structure of the recombinantly expressed mutant O polysaccharide was elucidated using a novel HPLC and mass spectrometry based method for purified undecaprenyl pyrophosphate (Und-PP) linked glycans, and the presence of epitopes also found in the Vi antigen was confirmed. The mutant O antigen structure was transferred to acceptor proteins using the bacterial N-glycosylation system, and immunogenicity of the resulting conjugates was evaluated in mice. The conjugate-induced antibodies reacted in an enzyme-linked immunosorbent assay with E. coli O121 LPS. One animal developed a significant rise in serum immunoglobulin anti-Vi titer upon immunization.

Unhealthy Consequences: Energy Costs and Child Health

Substantial and compelling medical and public health evidence indicated that non-medical factors, such as home energy costs, profoundly influence child health and well-being. Child Health Impact Assessment offered an evidence- and experience-based method through which to evaluate the implications of policy, regulations, and legislation for children's health and well-being. Our Child Health Impact Assessment of home energy costs revealed that unaffordable home energy has important and preventable adverse consequences for children's health. The available evidence showed that unaffordable home energy has preventable, potential consequences on the health and well-being of the more than 400,000 Massachusetts children living in low-income households. Low-income families are caught in the gap between rising energy prices and available energy assistance. Energy assistance falls far short of the need, especially when there is a spike in energy prices, such as following Hurricane Katrina in 2005. In addition to the exceedingly high housing costs in Massachusetts, our climate means low-income families spend more of their income on home energy (energy burden) to keep warm than families in other regions of the U.S.

Comparative study of two extraction methods for enteric virus recovery from sewage sludge by molecular methods

The aim of this study was to compare two nucleic acid extraction methods for the recovery of enteric viruses from activated sludge. Test samples were inoculated with human adenovirus (AdV), hepatitis A virus (HAV), poliovirus (PV) and rotavirus (RV) and were then processed by an adsorption-elution-precipitation method. Two extraction methods were used: an organic solvent-based method and a silica method. The organic-based method was able to recoup 20% of the AdV, 90% of the RV and 100% of both the PV and HAV from seeded samples. The silica method was able to recoup 1.8% of the AdV and 90% of the RV. These results indicate that the organic-based method is more suitable for detecting viruses in sewage sludge.

Catastrophic medical expenditure risk

Medical expenditure risk can pose a major threat to living standards. We derive decomposable measures of catastrophic medical expenditure risk from reference-dependent utility with loss aversion. We propose a quantile regression based method of estimating risk exposure from cross-section data containing information on the means of financing health payments. We estimate medical expenditure risk in seven Asian countries and find it is highest in Laos and China, and is lowest in Malaysia. Exposure to risk is generally higher for households that have less recourse to self-insurance, lower incomes, wealth and education, and suffer from chronic illness.

Optimized molecular resolution of cross-contamination alerts in clinical mycobacteriology laboratories

BACKGROUND. The phenomenon of misdiagnosing tuberculosis (TB) by laboratory cross-contamination when culturing Mycobacterium tuberculosis (MTB) has been widely reported and it has an obvious clinical, therapeutic and social impact. The final confirmation of a cross-contamination event requires the molecular identification of the same MTB strain cultured from both the potential source of the contamination and from the false-positive candidate. The molecular tool usually applied in this context is IS6110-RFLP which takes a long time to provide an answer, usually longer than is acceptable for microbiologists and clinicians to make decisions. Our purpose in this study is to evaluate a novel PCR-based method, MIRU-VNTR as an alternative to assure a rapid and optimized analysis of cross-contamination alerts. RESULTS. MIRU-VNTR was prospectively compared with IS6110-RFLP for clarifying 19 alerts of false positivity from other laboratories. MIRU-VNTR highly correlated with IS6110-RFLP, reduced the response time by 27 days and clarified six alerts unresolved by RFLP. Additionally, MIRU-VNTR revealed complex situations such as contamination events involving polyclonal isolates and a false-positive case due to the simultaneous cross-contamination from two independent sources. CONCLUSION. Unlike standard RFLP-based genotyping, MIRU-VNTR i) could help reduce the impact of a false positive diagnosis of TB, ii) increased the number of events that could be solved and iii) revealed the complexity of some cross-contamination events that could not be dissected by IS6110-RFLP.

Hoja de ruta para la implantación y difusión del aprendizaje a través de la simulación para responsables y gestores de las políticas de salud y educación

Este documento forma parte del proyecto Fomento de las TIC para mejorar el aprendizaje a través de simulación en centros de salud (SIMBASE). Roadmap for the implementation and dissemination of simulation-based learning for health and education directors and public officer holders (Versión en inglés disponible en http://www.simbase.co/results/)