980 resultados para Creating shareholder value
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Hedychium gardnerianum (HG) and Pittospporum undulatum (PU) are invasive plants all over the world, being in the Azores supplied to cattle on periods of shortage food. As these plants produce secondary metabolites, including a diverse range of phytochemicals compounds, the aim of the presente study is to identify how these metabolites can be related to animal’s reproductive performances. For such purpose, plants were harvested on winter, compounds extracted by method of decoction and analysed by combination of liquid chromatography and mass spectrometry as well as highperformance liquid chromatography. For nutritive evaluations, Van Soest and Weende methodologies were used. In HG quercetin-3, 4'-di-O-betaglucopyranoside, myricetin rhamnoside, quercetin rhamnoside, and gibberellin A1 and A8 were identified, while for PU were found cafeic acid derivatives, including dicaffeoylquinic acid and caffeoylquinic acid. In nutritional terms, these plants can be considered as poor, presenting percentages of dry matter (DM%) of 16.34% and 40.39%, respectively for HG and PU. Values for ash 10.4%, crude protein (CP) 7.75%, neutral detergent fiber (NDF) 64.5, acid detergent fiber (ADF) 34.69%, acid detergent lignin (ADL) 3.47% and ether extract (EE) 2.03% were found for HG. For PU values were ash 6.64%, CP 6.11%, NDF 43.84%, acid ADF 35.57%, ADL 3.56% and EE 2.71%. This study clearly indicated that, besides their low nutritive values, these plants can be used to feed ruminants, especially when pasture lacks. Nevertheless, as some compounds, namely the caffeoylquinic and dicaffeoylquinic acids, are known to be associated to physiological reproductive mechanisms, one could speculate that these compounds can be directly or indirectly associated to reproductive performances in bovine fed with these plants.
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No decorrer do projeto SELEAG foi desenvolvido um jogo de aventura gráfica educativo com o propósito de ensinar história, cultura e relações sociais aos alunos. Este jogo foi avaliado em contexto de sala de aula em diversos países, obtendo resultados positivos. No entanto, por motivos técnicos, alguns dos objetivos propostos pelo projeto não puderam ser devidamente explorados, como permitir que o jogo fosse extensível por outros educadores ou suportar a colaboração online entre os jogadores. Nomeadamente, as ferramentas utilizadas para desenvolver o jogo eram demasiado complicadas para serem utilizadas fora da equipa de desenvolvimento, o que limitou a extensibilidade do projeto, e tornou impossível que educadores sem conhecimentos de programação fossem também capazes de traduzir os seus conteúdos educativos para este formato. Além disso, apesar do jogo possuir algumas funcionalidades de colaboração online, toda a interação era efetuada externamente ao jogo, através de um fórum de mensagens, o que demonstrou ser pouco motivante para os jogadores, pois muitos deles nem se aperceberam que havia uma componente de colaboração no jogo. O objetivo desta tese incide sobre estes dois problemas, e consistiu em desenvolver um editor e motor de jogo com uma interface simples de utilizar, que não necessita de conhecimentos prévios de programação, e que permite criar jogos de aventura gráfica com uma componente de colaboração online verdadeiramente embebida na jogabilidade. A aplicação desenvolvida foi testada por um conjunto de utilizadores de diversas áreas, tendo-se obtido resultados que demonstram a acessibilidade e simplicidade da mesma, independentemente do nível de experiência prévio de programação do utilizador. A componente de colaboração online foi também muito bem recebida pelos utilizadores, os quais demonstraram bastante interesse em ver jogos de aventura gráfica com componente de colaboração online serem desenvolvidos no futuro.
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Mestrado em Contabilidade
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Mestrado em Contabilidade e Gestão das Instituições Financeiras
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O valor das empresas é fundamental para o cálculo do preço das suas acções e desta forma permitir aos investidores e accionistas determinar onde aplicar o seu dinheiro. Em última análise, podemos também dizer que o valor de um país é determinado pelo valor da riqueza que consegue produzir, e para essa riqueza, em muito contribuem as empresas e a criação de valor por parte destas. É também necessário realçar o papel fundamental que um gestor financeiro desempenha na criação de valor para as empresas, e nessa medida, é imprescindível que este seja dotado do conhecimento dos modelos de avaliação financeira, pois só assim poderá maximizar o valor desta através dos investimentos que irá efectuar. Nos últimos anos, em especial após 2007 com a crise financeira desencadeada nos Estados Unidos e que rapidamente se alastrou à Europa e restantes continentes, muitas foram as alterações verificadas nas empresas por todo o globo. Assim, pretende-se avaliar o impacto desta crise nas empresas, com especial enfoque nas empresas portuguesas, italianas, irlandesas, gregas e espanholas através da análise do Q de Tobin de cada uma delas no período de 2000 a 2010.
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The premise of this paper is that a model for communicating the national value system must start from a strategy aimed at the identification, the cultivation and communication of values that give consistency to the value system. The analysis concentrates on the elements of such strategies and on the implications of applying a value communication program on the identity architecture of the community. The paper will also discuss the role of the national value system in the context of the emerging global culture, where the individual has the power to create his/her own hybrid cultural model.
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The present paper describes a procedure to isolate volatiles from rock-rose (Cistus ladanifer L.) using simultaneous distillation–extraction (SDE). High-value volatile compounds (HVVC) were selected and the influence of the extraction conditions investigated. The effect of the solvent nature and extraction time on SDE efficiency was studied. The best performance was achieved with pentane in 1 h operation. The extraction efficiencies ranged from 65% to 85% and the repeatability varied between 4% and 6% (as a CV%). The C. ladanifer SDE extracts were analysed by headspace solid phase microextraction (HS-SPME) followed by gas chromatography with flame ionization detection (GC-FID). The HS-SPME sampling conditions such as fiber coating, temperature, ionic strength and exposure time were optimized. The best results were achieved with an 85 µm polyacrylate fiber for a 60 min headspace extraction at 40ºC with 20% (w/v) of NaCl. For optimized conditions the recovery was in average higher than 90% for all compounds and the intermediate precision ranged from 4 to 9% (as CV %). The volatiles α-pinene (22.2 mg g−1 of extract), 2,2,6-trimethylcyclohexanone (6.1 mg g−1 of extract), borneol (3.0 mg g−1 of extract) and bornyl acetate (3.9 mg g−1 of extract) were identified in the SDE extracts obtained from the fresh plant material.
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Mestrado em Gestão e Empreendedorismo
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Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-Escolar
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Mestrado em Fiscalidade
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Alheiras are a traditional, smoked, fermented meat sausage, produced in Portugal, with an undeniable cultural and gastronomic legacy. In this study, we assessed the nutritional value of this product, as well as the influence of different types of thermal processing. Alheiras from Mirandela were submitted to six different procedures: microwave, skillet, oven, charcoal grill, electric fryer and electric grill. Protein, fat, carbohydrate, minerals, NaCl, and cholesterol contents, as well as fatty acid profile were evaluated. The results show that alheiras are not hypercaloric but an unbalanced foodstuff (high levels of proteins and lipids) and the type of processing has a major impact on their nutritional value. Charcoal grill is the healthiest option: less fat (12.5 g/100 g) and cholesterol (29.3 mg/100 g), corresponding to a lower caloric intake (231.8 kcal, less 13% than the raw ones). Inversely, fried alheiras presented the worst nutritional profile, with the highest levels of fat (18.1 g/100 g) and cholesterol (76.0 g/100 g).
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The tanning industry generates a high quantity of solid wastes. Therefore, there is a need to create valorization [added value] options for these wastes. The main objective of the present work was to study the effect of protein hydrolysates (HP) prepared from fleshings on leather dyeing. During previous studies it was found that the application of HP products, obtained from fleshings, in leather retannage intensified the colour of crust leather. In this work the CIELAB colour system was used to evaluate the effect of HP on retannage processes. The main conclusions of this study were: (i) HP can be used instead of a dicyanodiamide resin (Fortan DC) if the colour parameters of the standard procedure are to be maintained, and (ii) the replacement of an acrylic resin (Fortan A40) by glutaraldehyde-modified HP (GHP) results in a darker skin, and can therefore be interesting for the reduction of the quantity of dye used.
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Mestrado em Auditoria
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As it is well known, competitive electricity markets require new computing tools for generation companies to enhance the management of its resources. The economic value of the water stored in a power system reservoir is crucial information for enhancing the management of the reservoirs. This paper proposes a practical deterministic approach for computing the short-term economic value of the water stored in a power system reservoir, emphasizing the need to considerer water stored as a scarce resource with a short-term economic value. The paper addresses a problem concerning reservoirs with small storage capacities, i.e., the reservoirs considered as head-sensitivity. More precisely, the respective hydro plant is head-dependent and a pure linear approach is unable to capture such consideration. The paper presents a case study supported by the proposed practical deterministic approach and applied on a real multi-reservoir power system with three cascaded reservoirs, considering as input data forecasts for the electric energy price and for the natural inflow into the reservoirs over the schedule time horizon. The paper presents various water schedules due to different final stored water volume conditions on the reservoirs. Also, it presents the respective economic value of the water for the reservoirs at different stored water volume conditions.
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The foot and the ankle are small structures commonly affected by disorders, and their complex anatomy represent significant diagnostic challenges. SPECT/CT Image fusion can provide missing anatomical and bone structure information to functional imaging, which is particularly useful to increase diagnosis certainty of bone pathology. However, due to SPECT acquisition duration, patient’s involuntary movements may lead to misalignment between SPECT and CT images. Patient motion can be reduced using a dedicated patient support. We aimed at designing an ankle and foot immobilizing device and measuring its efficacy at improving image fusion. Methods: We enrolled 20 patients undergoing distal lower-limb SPECT/CT of the ankle and the foot with and without a foot holder. The misalignment between SPECT and CT images was computed by manually measuring 14 fiducial markers chosen among anatomical landmarks also visible on bone scintigraphy. Analysis of variance was performed for statistical analysis. Results: The obtained absolute average difference without and with support was 5.1±5.2 mm (mean±SD) and 3.1±2.7 mm, respectively, which is significant (p<0.001). Conclusion: The introduction of the foot holder significantly decreases misalignment between SPECT and CT images, which may have clinical influence in the precise localization of foot and ankle pathology.