ESTUDO COMPARATIVO DO RECONHECIMENTO E DA MENSURAÇÃO DOS ATIVOS FIXOS TANGÍVEIS NO POCAL E NO SNC-AP

Perante a atual reforma da Contabilidade Pública em Portugal, foi aprovado, em setembro de 2015, o novo Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP). Este trabalho tem por objetivos analisar o definido no POCAL e no SNC-AP quanto ao reconhecimento e à mensuração dos ativos fixos tangíveis (AFT). Este estudo permite concluir que o novo normativo evidencia um avanço face ao POCAL, definindo não só o conceito de ativo e de AFT, como também os critérios de reconhecimento que um elemento deve cumprir para que possa ser reconhecido como tal, permitindo assim uma maior consistência no reconhecimento destes elementos, por parte das diferentes entidades públicas. Por outro lado, no que respeita à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais, introduzindo dois momentos de mensuração dos AFT, e referindo o justo valor explicitamente enquanto critério de mensuração aplicável a situações concretas.

Biochemical correlates of cognition: exploring the relationships between blood, brain and behaviour

This multi-modal investigation aimed to refine analytic tools including proton magnetic resonance spectroscopy (1H-MRS) and fatty acid gas chromatography-mass spectrometry (GC-MS) analysis, for use with adult and paediatric populations, to investigate potential biochemical underpinnings of cognition (Chapter 1). Essential fatty acids (EFAs) are vital for the normal development and function of neural cells. There is increasing evidence of behavioural impairments arising from dietary deprivation of EFAs and their long-chain fatty acid metabolites (Chapter 2). Paediatric liver disease was used as a deficiency model to examine the relationships between EFA status and cognitive outcomes. Age-appropriate Wechsler assessments measured Full-scale IQ (FSIQ) and Information Processing Speed (IPS) in clinical and healthy cohorts; GC-MS quantified surrogate markers of EFA status in erythrocyte membranes; and 1H-MRS quantified neurometabolite markers of neuronal viability and function in cortical tissue (Chapter 3). Post-transplant children with early-onset liver disease demonstrated specific deficits in IPS compared to age-matched acute liver failure transplant patients and sibling controls, suggesting that the time-course of the illness is a key factor (Chapter 4). No signs of EFA deficiency were observed in the clinical cohort, suggesting that EFA metabolism was not significantly impacted by liver disease. A strong, negative correlation was observed between omega-6 fatty acids and FSIQ, independent of disease diagnosis (Chapter 5). In a study of healthy adults, effect sizes for the relationship between 1H-MRS- detectable neurometabolites and cognition fell within the range of previous work, but were not statistically significant. Based on these findings, recommendations are made emphasising the need for hypothesis-driven enquiry and greater subtlety of data analysis (Chapter 6). Consistency of metabolite values between paediatric clinical cohorts and controls indicate normal neurodevelopment, but the lack of normative, age-matched data makes it difficult to assess the true strength of liver disease-associated metabolite changes (Chapter 7). Converging methods offer a challenging but promising and novel approach to exploring brain-behaviour relationships from micro- to macroscopic levels of analysis (Chapter 8).

Methodology of photic stimulation revisited:updated European algorithm for visual stimulation in the EEG laboratory

Intermittent photic stimulation (IPS) is a common procedure performed in the electroencephalography (EEG) laboratory in children and adults to detect abnormal epileptogenic sensitivity to flickering light (i.e., photosensitivity). In practice, substantial variability in outcome is anecdotally found due to the many different methods used per laboratory and country. We believe that standardization of procedure, based on scientific and clinical data, should permit reproducible identification and quantification of photosensitivity. We hope that the use of our new algorithm will help in standardizing the IPS procedure, which in turn may more clearly identify and assist monitoring of patients with epilepsy and photosensitivity. Our algorithm goes far beyond that published in 1999 (Epilepsia, 1999a, 40, 75; Neurophysiol Clin, 1999b, 29, 318): it has substantially increased content, detailing technical and logistical aspects of IPS testing and the rationale for many of the steps in the IPS procedure. Furthermore, our latest algorithm incorporates the consensus of repeated scientific meetings of European experts in this field over a period of 6 years with feedback from general neurologists and epileptologists to improve its validity and utility. Accordingly, our European group has provided herein updated algorithms for two different levels of methodology: (1) requirements for defining photosensitivity in patients and in family members of known photosensitive patients and (2) requirements for tailored studies in patients with a clear history of visually induced seizures or complaints, and in those already known to be photosensitive.

Dynamic Ontologies in Information Security Systems

Different types of ontologies and knowledge or metaknowledge connected to them are considered and analyzed aiming at realization in contemporary information security systems (ISS) and especially the case of intrusion detection systems (IDS) or intrusion prevention systems (IPS). Human-centered methods INCONSISTENCY, FUNNEL, CALEIDOSCOPE and CROSSWORD are algorithmic or data-driven methods based on ontologies. All of them interact on a competitive principle ‘survival of the fittest’. They are controlled by a Synthetic MetaMethod SMM. It is shown that the data analysis frequently needs an act of creation especially if it is applied to knowledge-poor environments. It is shown that human-centered methods are very suitable for resolutions in case, and often they are based on the usage of dynamic ontologies

Rugosidade superficial e adesão bacteriana em compósitos com nanopartículas após acabamento e polimento

Objective: To evaluate in vitro the surface roughness and bacterial adhesion of nanoparticle composites, after being subjected to different finishing and polishing systems. Materials and Methods: 66 specimens were prepared, and 30 with Filtek Z350 XT (3M ESPE, USA) and 30 with the resin IPS Empress Direct (Ivoclar Vivadent, USA), divided into 6 groups (n = 10 ). Six specimens were prepared for analysis in scanning electron microscopy (SEM) .Each kind of resin was subjected to finishing and polishing systems: Sof-Lex Pop-On discs (3M ESPE, USA) and AstropolTM system (Ivoclar Vivadent , USA), featuring the experimental group. The control group did not undergo any kind of finishing and polishing technique. The average roughness (Ra) in both groups was measured using a roughness in the setting of 0.25 mm (cut off) and surface images obtained with photomicrographs taken with a scanning electron microscope (SEM) magnified 500 times. Bacterial adherence was evaluated by determining the absorbance (OD) of the suspension of adhered cells by spectrophotometer at 570 nm. The results were submitted for analyzed with 2-way ANOVA at α=.05 and Tukey multiple comparison tests. Results: Statistically significant differences were found between the groups in terms of roughness and bacterial adhesion. Filtek Z350 XT for resin were no differences between the tested finishing and polishing systems, where the system of lowest surface roughness was the Sof-Lex Pop-On. To the resin IPS Empress Direct, the finishing and polishing system Astropol, had lower results of surface roughness. As for bacterial adhesion, the lowest optical density value for Filtek Z350 XT was for the group that used the finishing and polishing system Sof-Lex Pop-On and the resin IPS Empress Direct the group that used the Astropol system. In addition, there was a positive correlation between surface roughness and bacterial adhesion on polished surfaces (r = 0.612) Conclusions: surface roughness and bacterial adhesion are closely related. The finishing and polishing Sof-Lex Pop-On system is more suitable for nanoparticulate Filtek Z350 XT and the finishing and polishing system Astropol for resin nanohíbrida IPS Empress Direct.

Suspended paticulate matter and respiration experiments of Laternula elliptica in Potter Cove, King George Island, Western Antarctic Peninsula

Recent rapid changes of air temperature on the western side of the Antarctic Peninsula results in increased sediment discharge and ice scouring frequencies in coastal regions. These changes are bound to especially affect slow growing, sessile filter feeders such as the Antarctic bivalve, Laternula elliptica, a long-lived and abundant key species with circumpolar distribution. We investigated the effect of sedimentation and ice scouring on small/young and large/old individuals at two closely located stations, distinctly influenced by both types of disturbance. Small individuals dealt better with disturbance in terms of their respiratory response to sediment exposure, reburrowing ability, and survival after injury, compared to larger animals. At the more disturbed station L. elliptica population density was lower, but larger animals reburrowed faster after iceberg disturbance and reduced their metabolic rate under strong sediment coverage, compared to larger animals of the less disturbed station, indicating that an adaptation or learning response to both types of disturbance may be possible. Smaller individuals were not influenced. Laternula elliptica seems capable of coping with the rapidly changing environmental conditions. Due to a decrease in population density and mean population lifespan, L. elliptica could however lose its key role in the bentho-pelagic carbon flux in areas of high sediment deposition.

Design de interfaces dinâmicos em sistemas de gestão de conteúdos

Relatório de Estágio para a obtenção do grau de Mestre na área de Educação e Comunicação Multimédia

Avaliação nutricional de estudantes do Instituto Politécnico de Santarém

O estudo apresentado avaliou a adequabilidade da ingesta de nutrientes e energia de estudantes do Instituto Politécnico de Santarém (IPS), através do preenchimento de um relatório alimentar de 24 horas, preenchido on line. Foram obtidas 103 respostas válidas para avaliação, maioritariamente do género feminino (77%), com uma idade média de 21 anos e valores de IMC normoponderais (78%). Cerca de metade dos participantes apresentou um estilo de vida sedentário. No geral, a alimentação caracterizou-se por elevados consumos de arroz, massa, batatas ou cereais de pequeno-almoço, de carne ou ovos, e consumos reduzidos de peixe, leguminosas e hortícolas crus ou cozinhados. O consumo de frutos e vegetais foi maioritariamente inferior ao recomendado, assim como a ingesta de energia e fibra. Ao contrário, a ingesta de lípidos totais e lípidos saturados foi superior ao recomendado na maioria dos participantes. A prevalência de inadequação de micronutrientes como cálcio, vitamina A, vitamina C e folatos foi próxima dos 50% ou superior. Perante os dados obtidos sugere-se uma melhoria dos hábitos alimentares e de estilo de vida, nomeadamente, o aumento do número de refeições realizadas, o aumento do consumo de frutos, hortícolas e leguminosas e o aumento da prática de atividade física.

Adversity in early adolescence alters female rats' anxiety-related behaviours and serotonergic innervation profiles in adulthood

Stress during early development produces lasting effects on psychopathological outcomes. The impact of prior intermittent, physical stress (IPS) during early-adolescence (PD 22-33) on anxiety-related behaviour of female rats was analyzed in adulthood. After behavioural testing, serotonergic innervation was evaluated using immunohistochemistry for the serotonin transporter (SERT) in the medial prefrontal cortex (mPFC) and ventral hippocampus. Administration of IPS (i.e., water immersion, elevated platform, foot shock) in early adolescence increased rats’ anxiety-like behaviour in the elevated plus-maze but had no effects in the shock-probe burying test. In the social interaction test, IPS decreased social interaction, and this effect was driven by selective decreases in the duration of playfighting with no evident changes in contact or investigative behaviour. Selective stress-induced increases in SERT-immunoreactive axon density were found in the infralimbic (IL) subregion of the mPFC, but not in the cingulate or prelimbic (PL) subregions. IPS in early adolescence did not affect serotonergic innervation profiles in any sub-fields of the ventral hippocampus. The findings confirm and extend on earlier evidence that stress during early adolescence promotes the emergence of an anxious phenotype, and provide novel evidence that these effects may be mediated, at least in part, by increased serotonergic innervation of the IL mPFC.

Vocational Rehabilitation in Early Psychosis: Cluster Randomised Trial

Background Individual placement and support (IPS) is effective in helping patients return to work but is poorly implemented because of clinical ambivalence and fears of relapse. Aims To assess whether a motivational intervention (motivational interviewing) directed at clinical staff to address ambivalence about employment improved patients’ occupational outcomes. Method Two of four early intervention teams that already provided IPS were randomised to receive motivational interviewing training for clinicians, focused on attitudinal barriers to employment. The trial was registered with the International Standard Randomised Controlled Trial Register (ISRCTN71943786). Results Of 300 eligible participants, 159 consented to the research. Occupational outcomes were obtained for 134 patients (85%) at 12-month follow-up. More patients in the intervention teams than in the IPS-only teams achieved employment by 12 months (29/68 v. 12/66). A random effects logistic regression accounting for clustering by care coordinator, and adjusted for participants’ gender, ethnicity, educational and employment history and clinical status scores, confirmed superiority of the intervention (odds ratio = 4.3, 95% CI 1.5-16.6). Conclusions Employment outcomes were enhanced by addressing clinicians’ ambivalence about their patients returning to work.

Pertinencia de las remisiones y contra remisiones generadas en la red adscrita de servicios de salud de la ciudad de Manizales Caldas durante el año 2013

Determinar la pertinencia de las Remisiones y Contra remisiones generadas en la red adscrita de Servicios de Salud en la ciudad de Manizales- Caldas durante el año 2013. Caracterizar las remisiones, según oportunidad de la atención, disponibilidad de camas, uso de cama hospitalaria y criterios de gravedad de la remisión, en términos de necesidad, sitio o institución remitente y receptora.

Caso de estudio. Diferenciación en la prestación de servicios de Medicina Prepagada y Plan Obligatorio de Salud -POS

El Sistema Nacional de Salud, que regulaba la atención y coberturas en salud en todo el territorio nacional, se había estructurado como un modelo de operación determinado por el Estado colombiano, unía todas las modalidades de servicios de salud existentes prestados por instituciones tan variadas como empresas privadas, las cuales constituían su propio servicio para sus empleados; ejemplo: cajas de compensación, secretarías de salud, Instituto de Seguros Sociales, hospitales locales, lo que hacía que el Sistema fuera una colcha unida solamente por la normatividad teórica, adoleciendo de elementos que le permitieran llevar a cabo una atención de máxima calidad. La baja oportunidad en la prestación del servicio de salud, al igual que la baja cobertura y las pocas oportunidades de calidad de atención en salud se constituyeron en la base sobre la cual nacerían los servicios de salud prepagados.

Dissilicato de lítio

De forma a completar as necessidades estéticas, que são cada vez mais exigidas pela sociedade, as cerâmicas dentárias têm apresentado rápida evolução com o intuito de melhorar as suas propriedades físicas e mecânicas, como também óticas. O desenvolvimento de novos materiais permitiu a aplicação e o progresso dos sistemas totalmente cerâmicos utilizados na área da medicina dentária. Pelas suas características estéticas relativamente aos sistemas metalocerâmicos, rapidamente os sistemas totalmente cerâmicos ocuparam o seu lugar no mercado, levando à atenção de médicos dentistas, como dos próprios pacientes. Dentro destes sistemas totalmente cerâmicos, encontra-se a cerâmica reforçada com dissilicato de lítio. Esta revisão narrativa da literatura teve como objetivo descrever as características da cerâmica dissilicato de lítio de forma a tornar possível compreender em que situações clinicas poderá ser utilizada, bem como, de que forma é possível otimizar os processos laboratoriais. Para tal, foram utilizadas várias bases de dados, Pubmed, Scielo, JADA, e Science Direct, utilizando como palavras-chave: “Ceramic”, “Dental Ceramic” “Porcelain”, “Lithium Dissilicate”; “IPS e.max

Spiroacetals in the Colonization Behaviour of the Coffee Berry Borer: A 'Push-Pull' System

Coffee berries are known to release several volatile organic compounds, among which is the spiroacetal, conophthorin, an attractant for the coffee berry borer Hypothenemus hampei. Elucidating the effects of other spiroacetals released by coffee berries is critical to understanding their chemo-ecological roles in the host discrimination and colonization process of the coffee berry borer, and also for their potential use in the management of this pest. Here, we show that the coffee berry spiroacetals frontalin and 1,6-dioxaspiro [4.5] decane (referred thereafter as brocain), are also used as semiochemicals by the coffee berry borer for host colonization. Bioassays and chemical analyses showed that crowding coffee berry borers from 2 to 6 females per berry, reduced borer fecundity, which appeared to correlate with a decrease in the emission rates of conophthorin and frontalin over time. In contrast, the level of brocain did not vary significantly between borer-uninfested and infested berries. Brocain was attractive at lower doses, but repellent at higher doses while frontalin alone or in a blend was critical for avoidance. Field assays with a commercial attractant comprising a mixture of ethanol and methanol (1:1), combined with frontalin, confirmed the repellent effect of this compound by disrupting capture rates of H. hampei females by 77% in a coffee plantation. Overall, our results suggest that the levels of frontalin and conophthorin released by coffee berries determine the host colonization behaviour of H. hampei, possibly through a 'push-pull' system, whereby frontalin acts as the 'push' (repellent) and conophthorin acting as the 'pull' (attractant). Furthermore, our results reveal the potential use of frontalin as a repellent for management of this coffee pest.

Design de interfaces dinâmicos em sistemas de gestão de conteúdos

Relatório de Estágio para a obtenção do grau de Mestre na área de Educação e Comunicação Multimédia