Imparidade de ativos fixos tangíveis: aspetos contabilísticos, fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada por: Mestre Carlos Martins

Treatment of depression in older adults beyond fluoxetine

This review aimed to discuss the importance of the comprehensive treatment of depression among older adults in Brazil. The abuse of selective serotonin reuptake inhibitors, including fluoxetine hydrochloride, as antidepressants has been considered a serious public health problem, particularly among older adults. Despite the consensus on the need for a comprehensive treatment of depression in this population, Brazil is still unprepared. The interface between pharmacotherapy and psychotherapy is limited due to the lack of healthcare services, specialized professionals, and effective healthcare planning. Fluoxetine has been used among older adults as an all-purpose drug for the treatment of depressive disorders because of psychosocial adversities, lack of social support, and limited access to adequate healthcare services for the treatment of this disorder. Preparing health professionals is a sine qua non for the reversal of the age pyramid, but this is not happening yet.

Efficiency of ISO 9001 in Portugal: a qualitative study from a holistic theoreticalperspective

The purpose of this paper is to analyse the efficiency of ISO 9001 from a holistic theoretical approach where the Contingency theory, the Institutional theory and the Resources-Based View are integrated. The study was carried out in companies of different sectors of activity in Portugal, based on a qualitative methodology (interviews). The fact of the interviews having been undertaken under an ISO 9001 structure made it easier for companies to grasp the issues under investigation. An ISO 9001 characterisation was carried out on a theoretical framework approach and findings point out efficiency gains and revealed that the absence of ISO 9001 would work as a competitive disadvantage. The contribution of this research aims to reinforce the state of art as concerns the theoretical scope of analysis of these issues enriched by the case study achievement.

Diffusion and efficiency of ISO 9001 in Portugal: a qualitative and quantitative study from a holistic theoretical perspective

Purpose – the aim of this paper is to analyse the diffusion and efficiency of ISO 9001 on different sectors of activity Design/methodology/approach – for that purpose, a holistic an integrative theoretical approach was based on the scope of the Contingency theory, the Institutional theory and the Resources-Based View (RBV). This theorethical perspective was used in a broad empirical study, using a qualitative and quantitative methodology, concerning Portuguese companies from different sectors of activity. Findings – according to the findings from both perspectives, a ranked combination of the named theoretical frame was constructed. Research limitations/implications – as to the analysis of the efficiency of ISO 9000, one of the limitations of this study lays in the consideration of just two sectors of activity, and another relates to its domestic geographical placement. Practical implications – this study used the ISO 9001 structure for the interviews and this has revealed very useful for the organizations to grasp the matters inquired. Originality/value – a relevant contribution to the state of art is achieved through the considered theoretical scope of analysis

A felicidade não tem idade: projeto de teatro e comunidade com seniores: trabalho de projeto

Trabalho de Projeto submetido à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Teatro – especialização em Teatro e Comunidade.

Convergence to the European Energy Policy in European countries: case studies and comparison

Purpose – Our paper aims at analyzing how different European countries cope with the European Energy Policy, which proposes a set of measures (free energy market, smart meters, energy certificates) to improve energy utilization and management in Europe. Design/methodology/approach – The paper first reports the general vision, regulations and goals set up by Europe to implement the European Energy Policy. Later on, it performs an analysis of how some European countries are coping with the goals, with financial, legal, economical and regulatory measures. Finally, the paper draws a comparison between the countries to present a view on how Europe is responding to the emerging energy emergency of the modern world. Findings – Our analysis on different use cases (countries) showed that European countries are converging to a common energy policy, even though some countries appear to be later than others In particular, Southern European countries were slowed down by the world financial and economical crisis. Still, it appears that contingency plans were put into action, and Europe as a whole is proceeding steadily towards the common vision. Research limitations/implications – European countries are applying yet more cuts to financing green technologies, and it is not possible to predict clearly how each country will evolve its support to the European energy policy. Practical implications – Different countries applied the concepts and measures in different ways. The implementation of the European energy policy has to cope with the resulting plethora of regulations, and a company proposing enhancement regarding energy management still has to possess robust knowledge of the single country, before being able to export experience and know-how between European countries. Originality/Value – Even though a few surveys on energy measures in Europe are already part of the state-of-the-art, organic analysis diagonal to the different topics of the European Energy Policy is missing. Moreover, this paper highlights how European countries are converging on a common view, and provides some details on the differences between the countries, thus facilitating parties interesting into cross-country export of experience and technology for energy management.

Exigências funcionais em pavimentos de madeira

Durante séculos a madeira foi dos materiais mais privilegiados e usados na construção. Ainda hoje, existem construções antigas em madeira em bom estado de conservação e que, desempenham as suas funções adequadamente. Com o aparecimento do betão e do aço, os projetistas deixaram de usar este tipo de estruturas. Isto provocou um desinteresse na indústria da madeira, adiando a criação de regulamentos e normas relativamente às exigências funcionais deste tipo de estruturas. Com a necessidade da reabilitação do património edificado, verifica-se uma inversão desta tendência, devido às edificações no centro histórico serem constituídas por estruturas de madeira, essencialmente os pavimentos e coberturas. Na maioria das vezes estas estruturas apresentam um elevado nível de degradação e a solução mais rentável é demolir. Os pavimentos de madeira são então substituídos por lajes aligeiradas ou de betão armado provocando alterações estruturais inadequadas nas fachadas a manter. Pretende-se com esta dissertação mostrar as potencialidades dos pavimentos de madeira e assim incentivar ao seu uso, principalmente nas áreas a reabilitar. São analisados todos os regulamentos e normas aplicáveis às exigências estruturais, térmicas, acústicas e contra incêndio dos pavimentos de madeira. A análise da normalização aplicável vai ser sintetizada, ou seja, só vão ser referidos os aspetos a ter em conta para a verificação das exigências funcionais em pavimentos de madeira. A aplicação dos conceitos e das verificações necessárias são aplicadas a um pavimento de madeira a ser construído na parcela C4 do Quarteirão das Cardosas. Os resultados obtidos neste caso de estudo são encorajadores, e abrem uma perspetiva das potencialidades que este sistema construtivo apresenta.

REACTIONAL STATES IN MULTIBACILLARY HANSEN DISEASE PATIENTS DURING MULTIDRUG THERAPY

It is well known that reactions are commonplace occurrences during the course of leprosy disease. Stigmatization may even be attributable to reactions which are also responsible for the worsening of neural lesions. A cohort of 162 newly-diagnosed baciloscopically positive patients from the Leprosy Care Outpatient Clinic of the Oswaldo Cruz Foundation (FIOCRUZ) was selected for this study. While 46% of the multibacillary (MB) patients submitted to the 24 fixed-dose multidrug therapy (MDT) regimen suffered reactions during treatment, it was found that all MBs were susceptible and that constant attention and care were required at all times. Fourteen per cent were classified as BB, 52% as BL, and 33% as LL. None of the variables under study, such as, sex, age, clinical form, length of illness, length of dermatological lesions, baciloscopic index (BI), or degree of disability proved to be associate with reaction among the patients studied. Reversal Reaction (RR) occurred in 45%, and Erythema Nodosum Leprosum (ENL) occurred in 55%. Among BB patients who developed reactions (15 patients), 93% presented RR; while among the LL patients who developed reactions (34 patients), 91% presented ENL. Likewise, ENL was very frequent among those with disseminate lesions, while RR was most often observed in patients with segmentary lesions. RR was also most likely to occur during the initial months of treatment. It was demonstrated that the recurrence rate of ENL was significantly higher than that of RR. Neither grade of disability nor BI was shown to be associated with RR and ENL reaction. However, the RR rate was significantly higher among patients showing BI < 3, while ENL predominated among those patients with BI > 3.

In vitro evaluation of erythromycin in chloroquine resistant brazilian P. falciparum freshly isolates: modulating effect and antimalarial activity evidence

Erythromycin, a reversal agent in multidrug-resistant cancer, was assayed in chloroquine resistance modulation. The in vitro microtechnique for drug susceptibility was employed using two freshly isolates of Plasmodium falciparum from North of Brazil. The antimalarial effect of the drug was confirmed, with an IC50 estimates near the usual antimicrobial therapy concentration, and a significant statistical modulating action was observed for one isolate.

Thermostability of heterophile antibodies from human sera infected with Schistosoma mansoni and geo-helminths: an immuno-metric statistical analysis

Antibody in human sera that induces lysis of sheep erythrocytes in hemolytic assay was investigated. The present study showed that the presence in serum of the thermostable cytolytic anti-sheep red blood cells antibodies is dependent on the Schistosoma mansoni infection, and this is more frequent in adults than in children. The thermostable characteristic of hemolysins in normal sera was not dependent on the presence of Ascaris lumbricoides, Trichuris trichiura or hookworm geo-helminths. Further, thermostable complement-activating heterophile antibodies were noticed in children in association with massive number of S. mansoni eggs. The results were obtained by using the z- and the chi-square tests. The z-test allows us to formulate a one-sided alternative, i.e., a tendency of one of the attributes. On the other hand, the chi-square test analyzes the independence between attributes by using a contingency table. Besides the obtained results being interesting in the field of schistosomiasis mansoni, they can provide a new insight into the use of statistics in medical science.

Municipal solid waste management system: decision support through systems analysis

Thesis submitted to the Universidade Nova de Lisboa, Faculdade de Ciências e Tecnologia for the degree of Doctor of Philosophy in Environmental Engineering

Early diagnosis of relapse in borderline leprosy: two case reports

Two cases of relapse in borderline leprosy were reported. Despite the late-reversal, reaction-like feature, the suspicion of relapse in both was based on persistent and slow-developing skin lesions and an absence of acute neuritis or reaction during one year of follow-up. The authors have considered this possible occurrence in lepromatous borderline-treated patients after their immune cellular restoration and defend that not all Type 1 reactions would be an inflammatory answer to persistent Mycobacterium leprae, but that they could be. Therefore, a relapse diagnosis could be applied and it is more advisable, as one year of Multi-Drug Therapy (MDT) is less dangerous and more efficient for these cases than one year of corticosteroids.

As garantias financeiras e o seu controlo na atividade seguradora

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Professor Doutor Armindo Licínio da Silva Macedo

One Anastomosis Gastric Bypass versus Roux en Y Gastric Bypass as Salvage Technique after Failed Gastric Band: a Retrospective Analysis of 80 Cases

The classical “Roux en Y Gastric Bypass” (RYGBP) is still the standard technique between all the ones being used nowadays. The “One anastomosis gastric bypass” (OAGBP), is an evolution of the “Minigastic bypass” described by Robert Rutledge in 2001, is a well known and progressively frequent but still controversial technique. In our group, after an experience of 10 years using the RYGBP as a salvage surgery after failed gastric banding, in 132 cases, we decided to adopt the OAGBP as our preferential bariatric technique also in this situation. The theoretical main reasons for that shift are related to the increased safety, maximized weight loss, long term weight loss maintenance and reversibility of the operation. Method: Retrospectively we evaluated data of the surgical management of revisional cases for conversion, after failed or complicated gastric bands to gastric bypass. We selected the last 40 cases of each technique since May 2010. Results: All cases were performed by laparoscopy without any conversion. In both groups the conversion has been performed in one single step (17 cases, 42,5%). Data showed lower morbidity with OAGBP (2,5% against 7,5%) and better weight loss in theOAGBP cohort after a median follow up of 16months (67%against 55%) in patients revised after gastric band failure or complications. None had statistic significance (p>0,1) by the chi-square contingency table analysis.Conclusion: It seems to there is a difference in favour of OAGBP for conversion of complicated gastric bands. In this study we didn’t found statistic significance probably because of the short numbers. Prospective and more powerful studies are necessary to evaluate the benefit of the studied procedure.

Pandemia influenza A/H1N1 2009 em Portugal : estratégias de intervenção e saúde pública

RESUMO - Introdução: A necessidade de gestão da ameaça de uma pandemia obriga à gestão da incerteza absoluta. O desconhecimento científico quanto a uma série de factores tais como, as características dos vírus causadores de infecções, a efectividade das medidas de prevenção e de tratamento, contribuiu para a dificuldade de actuação a vários níveis. Face à evolução da situação epidemiológica mundial no campo da gripe, Portugal reviu e adaptou o seu plano de contingência para a gripe tendo sido homologado, em Janeiro de 2006, um novo plano – Plano de Contingência Nacional do Sector da Saúde para a Pandemia. Objectivos: O presente estudo apresenta como principais objectivos (1) a avaliação das estratégias de intervenção e respectiva implementação das medidas de saúde pública não farmacológicas, durante a pandemia da gripe de 2009; (2) a identificação dos pontos críticos na gestão das medidas de saúde pública não farmacológicas, para preparação e resposta a futuras pandemias da gripe e, por último, (3) a definição de um modelo de acompanhamento, de monitorização e de avaliação das medidas de saúde pública não farmacológicas, que permita identificar os pontos importantes a ter em conta na implementação de boas práticas de saúde pública, nos diferentes níveis de prestação de cuidados de saúde, tendo como limitação o estado da arte dos sistemas de informação e avaliação, nacionais e internacionais, existentes. Material e Métodos: Para a avaliação das estratégias de intervenção e respectiva implementação das medidas de saúde pública não farmacológicas bem como, para a identificação dos pontos críticos na gestão das respectivas medidas foram consideradas duas perspectivas: a avaliação dos resultados através do Relatório da Pandemia da Gripe e a avaliação dos resultados através das avaliações da OMS e da Euro OMS. É apresentado um modelo de acompanhamento, de monitorização e de avaliação das medidas de saúde pública não farmacológicas, a implementar na classe médica que esteve na “linha da frente”, durante a pandemia H1N1 2009 em Portugal, nos cuidados primários, hospitalares e intensivos. Resultados: Deverá existir uma representação dos profissionais de saúde para suporte das decisões de forma a assegurar uma representação alargada não só na preparação mas também, na implementação e na aplicação do Plano de Contingência. O processo de planemanto deverá ter acesso público com possibilidade de participação activa do cidadão na sua implementação. O Plano deve ter a capacidade para se adaptar à situação epidemiológica e, no terreno os exercícios de simulações durante o processo de planeamento são importantes. As orientações técnicas devem ser dinâmicas, práticas, específicas e úteis e, dever-se investir numa cultura de confiança (“right people communicating to right people”). As alterações ao plano devem partir da coordenação, comando e controlo que, nos vários níveis de decisão, devem definir claramente quem toma as decisões. Conclusões: As estratégias para as intervenções ao nível da saúde pública, continuam, no mundo hodierno a desempenhar um papel fundamental e crucial na contenção das pandemias. O modelo apresentado neste estudo procura uma abordagem objectiva para destacar não só, os elementos essenciais de actividades bem-sucedidas, mas também as áreas em que a experiência pandémica sugere que o futuro planeamento deve dar maior ênfase.