927 resultados para Entity


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In the past, research in ontology learning from text has mainly focused on entity recognition, taxonomy induction and relation extraction. In this work we approach a challenging research issue: detecting semantic frames from texts and using them to encode web ontologies. We exploit a new generation Natural Language Processing technology for frame detection, and we enrich the frames acquired so far with argument restrictions provided by a super-sense tagger and domain specializations. The results are encoded according to a Linguistic MetaModel, which allows a complete translation of lexical resources and data acquired from text, enabling custom transformations of the enriched frames into modular ontology components.

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BACKGROUND: Subacute sclerosing panencephalitis (SSPE) is a rare and severe long-term complication of measles. Hallmarks of this entity include progressive cognitive decline, myoclonia, a generalized periodic pattern on EEG and deep white matter abnormalities on MRI. However, imaging can be normal in early stages. AIM: We report herein the case of a previously healthy 13-years-old girl with an unusual radiological presentation. RESULTS: She presented with unilateral myoclonia, cognitive decline with memory impairment and a first brain MRI with swelling of both hippocampi mimicking limbic encephalitis. Measles antibodies were positive in CSF and the EEG showed slow periodic complexes. CONCLUSION: This unusual radiological presentation has never been described in SSPE. Relationship between virus and limbic system are discussed.

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This work investigates the syntactic, semantic, and pragmatic properties of nominal Split Topicalization (ST) constructions in Standard and non-Standard German. The topic phrase denotes a property, and the MF phrase either modifies this property or picks out a specific entity. Semantically, the topic phrase will be analysed as a property-denoting expression which restricts the denotation of the verbal predicate, while the MF phrase is composed either via specify or restrict (cf. Chung and Ladusaw, 2003). Syntactically, the base position of the topic phrase is the (incorporating) verb, and the MF phrase is generated independently as the complement of the verb containing an empty pronoun. Since predicates introduce abstract discourse referents, the topic phrase can be resumed via "pro" in the MF phrase.

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Aquesta recerca aborda la interpretació de les relacions entre escolarització, immigració i gènere de forma complexa mitjançant la construcció d’una recerca visual narrativa i d’històries de vida amb el grup de noies/dones immigrades procedent dels països del sud d’Àsia que viuen i han estat escolaritzades –totalment o parcialment– a Catalunya. La investigació dóna visibilitat a les trajectòries d’èxit escolar de les noies/dones immigrades al seu pas per l’escola secundària, tot narrant: les seves expectatives i desitjos, els moments i canvis, les identitats i relacions, així com els aprenentatges assolits i les perspectives de futur. La recerca s’ha portat a terme a partir d’observar, entrevistar i conversar amb diversos grups de noies immigrades (principalment de la regió del Panjab de l’Índia i el Pakistan) en 4 centres educatius i 1 entitat, de l’àmbit de Barcelona i la seva àrea metropolitana. La investigació reconstrueix la trajectòria de 20 noies immigrades com a protagonistes. El treball de camp etnogràfic i la construcció de les històries visuals de vida culmina amb l’edició d’un documental audiovisual. De forma resumida, l’anàlisi de les dades realitzada a partir del treball de camp etnogràfic, de les entrevistes en profunditat i les converses en els cinc contextos presentats, s’organitza d’acord amb els següents eixos temàtics: 1. Migracions, espacialització i mobilitat en un context transnacional i local; 2. La construcció de les subjectivitats i del gènere de les adolescents/adultes immigrades; 3. Processos d’escolarització i formació a Catalunya de les noies/dones immigrades; i 4. Visibilitat, visualitat i representació en la recerca.

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Celiac disease is a well-known entity in pediatrics and pediatric gastroenterology that is now also frequently encountered in the adult population. Apart from typical symptoms, celiac disease can present with a wide range of manifestations that are sometimes atypical, scarce or purely extraintestinal. Serologic and genetic testing are useful tools in case of low clinical probability in the early diagnostic algorithm. Upper gastrointestinal endoscopy remains the mainstay to confirm the diagnosis especially in atypical clinical presentations. Complications are rare but can be severe. Although gluten-free diet often leads to complete recovery, compliance is not universal and alternative treatment strategies are under investigation.

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Common variable immunodeficiency (CVID) is the most frequent primary immune deficiency. Recurrent infections are classical consequences of CVID, but their impact has been largely reduced by immunoglobulin replacement. CVID is also associated with various inflammatory and autoimmune manifestations resulting from abnormal cellular immunity. The lungs are especially affected by a recently described entity called granulomatous lymphocytic interstitial lung disease (GLILD). GLILD currently constitutes an important cause of morbidity and mortality in these patients. It is distinct from bronchiectasis secondary to recurrent infections, and presents similarities but also striking differences with sarcoidosis.

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A 77-year-old man with a 5-year history of mycosis fungoides (MF) who had received several lines of therapy, including intravenous courses of Methotrexate (MTX) for the past 2 years, went on to develop several ulcerated cutaneous nodules on the left leg. Biopsy revealed diffuse sheets of EBV-positive large B cells (CD20+ CD30 ± IgM Lambda), with an angiocentric distribution and a monoclonal IGH gene rearrangement. Although the pathological features were diagnostic for an EBV-positive diffuse large B-cell lymphoma (DLBCL), several possibilities could be considered for assignment to a specific entity: EBV-positive DLBCL of the elderly, methotrexate-induced lymphoproliferative disorder (LPD), lymphomatoid granulomatosis, or the more recently described EBV-positive mucocutaneous ulcer. The development of EBV+ lymphoproliferations has been reported in two other patients with MF under MTX, and occurred as skin lesions of the leg in one of these and in the current case, which may question the relatedness to primary cutaneous DLCBL, leg-type.

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O objectivo deste estudo consiste em evidenciar a politica contabilística de revalorização de activos fixos tangíveis e o seu impacto numa entidade, principalmente a nível da tributação dos rendimentos. A abordagem é direccionada para o meio empresarial cabo-verdiano onde se pretende dar a conhecer o enquadramento legal e fiscal existente, assim como ilustrar com um caso prático. O trabalho foi preparado com base em consulta de bibliografia especializada, de normativos estabelecidos no país e ainda a recolha de dados práticos sobre o tema e entrevistas com profissionais na área. Partimos do geral para o particular, isto é, começamos por trabalhar o conteúdo dos activos fixos tangíveis no geral, para posteriormente entrarmos no objecto de estudo: a revalorização dos activos fixos tangíveis, e assim dar a conhecer os impactos que este tema traz para uma entidade. O trabalho inicia com um enquadramento teórico de conceitos relacionados com os fenómenos que levam com que um bem perca valor ao longo dos anos, assim como outras matérias directamente ligadas às revalorizações (exemplo da manutenção de capital físico e financeiro). É feita uma abordagem normativa e conceitual geral sobre os activos fixos tangíveis: o reconhecimento, a mensuração inicial e subsequente, a divulgação e o Desreconhecimento. É uma abordagem comparativa com o sistema contabilístico anterior (Plano Nacional de Contabilidade). No tratamento da mensuração subsequente dos activos fixos tangíveis introduzimos o estudo da Revalorização do Activos Fixos Tangíveis, referindo as normas contabilísticas e as leis fiscais relacionadas e os impactos que traz para a empresa. aim of this research consist in show evidences about the accounting policy of value of revalorization of Tangible Assets and its impact in an entity, mainly in terms of taxation incoming. The approach is directed to the Cape-Verdean enterprise environment where is intended to give to know the legal and tax framing, as well illustrate with a practical case. This task was prepared based on specialized bibliographic researches, of normative established in the country and also the collecting of practical data about the theme and interviews with professionals in the area. We start from general to particular, that is, we started working on the contents of Tangible Assets in general, to later on get into the study object: the revalorization of Tangible Assets and thus give to know the impacts that this brings to an entity. The task tarts with the theoretical framing of concepts related with the phenomenon that lead one good lose its value along the years, as well other material goods directly connected to revalorization (example of maintenance of physical and financial capital). It is made a normative and general conceptual approach about the Tangible Assets: the recognizing, the measurable initiate and subsequently, the divulgation and the unknown. It is a comparative approach with the previous accounting system (National Accounting Plan). In the treatment of the measurable of Tangible Assets we introduced the study of Revalorization of Tangible Assets, referring the accounting rules and the related fiscal laws and the impacts that bring to the company.

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Os efeitos da globalização da economia, a graduação de Cabo Verde à categoria de país de desenvolvimento médio, a entrada para a OMC, a parceria especial com a União Europeia, são acontecimentos verificados num passado próximo que vieram trazer novas exigências ao país em diversos domínios. A preparação das contas e o relato da informação pode ser considerada uma delas. De facto, o normativo contabilístico existente até então, assente num Plano Oficial de Contabilidade (PNC) aprovado por diploma legislativo datada de 1984 já não respondia a todas as necessidades de informação nos domínios da contabilidade, fiscalidade e financeira. O trabalho assenta sobretudo na adopção do SNCRF – Sistema de Normalização Contabilística e de Relato Financeiro. O objectivo é analisar o processo de adopção pela primeira vez deste sistema e os impactos que esta adopção teve na posição financeira nas empresas. Foi feito um estudo de caso para ilustrar este processo. Descrevemos como foi adoptado o SNCRF, fizemos uma apreciação a essa adopção e sugerimos melhoria que deveria ser introduzidas para que os resultados do processo incorporassem a quase totalidade dos procedimentos instituídos nos diversos documentos normativos e legais. Ao trabalho foi dado uma dimensão prática consubstanciada num estudo de caso que serviu para ilustrar o processo de transição. O estudo foi abordado numa perspectiva apreciativa tendo sido inventariadas as situações que deveriam ser salvaguardas (de acordo com o novo normativo e imperativos legais) no processo de transição / conversão e que não foram feitas. Demonstrou-se ainda (através da análise da posição financeira da entidade), que o processo de adopção implicou algumas alterações na estrutura financeira e no valor do capital próprio. A conclusão que se chegou indica que o processo não terá sido tão linear como se desejaria apesar de em, substancia, os principais requisitos terem sido cumpridos. The effects of globalization of its economy, the upgrading of Cape Verde to the category of medium development country, the entry to WTO, the special partnership with European Union, are recent events that brought new demands to the country in several areas. . Preparation of the accounts and information report are included in these new requirements. In fact, the accounting standards till then in force, based on an Official Chart of Accounts (PNC) in force after a law of 1984, didn’t meet the requirements on accounting, fiscal and financial information. This work is basically on the adoption of the new SNCRF – System of Accounting Standardization and Financial Reporting. Our aim is to review the initial adoption process of such system and the impacts this adoption has caused to the financial position of enterprises. A case study is included to illustrate this process. We describe how the SNCRF was adopted; we made an analysis of this adoption and suggested improvements to be introduced in such way that the results of the process include most of the procedures established by law. A practical dimension was attached to this work, through a case study illustrating the transition process. The study adopted an analytical approach, listing the situations that should have been (according to the new standards and legal prescriptions) but were not prevented during the transition / conversion process. The study shows (by the analysis of the financial statements of the studied entity) that the adoption process implied some changes to the financial structure and to the owners’ equity value). One arrives to the conclusion that the process was not as linear as one would expect, although essentially the main requirements were accomplished.

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Osteosarcoma metastasis causing intussusception is a very rare entity, with a pejorative prognosis. Based on a case, we performed a literature review in order to better assess this situation. We conclude that, in patients with a history of osteosarcoma lung metastasis, echographic and/or computed tomography scan evidence of a small bowel obstruction with intussusception should lead to an open surgical procedure if the laparoscopic approach does not allow to accurately explore and resect the lesion, in order to prevent misdiagnosis and to avoid further delay in the management.

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A mudança do normativo contabilístico ocorrido em 2009, alterou o paradigma de reconhecimento e mensuração de activos. Embora a natureza das operações contínua presente no processo contabilístico, muitas coisas foram alteradas tendo em conta a substância da informação e a sua realidade económica. O caso dos contratos de concessão é disto um bom exemplo. Há casos em que no normativo anterior eram reconhecidos como activos fixos tangíveis e actualmente são reconhecidos como intangíveis. O estudo em causa tem como objetivo principal analisar o conceito dos contratos de concessão, bem como os procedimentos para o reconhecimento, mensuração e divulgação nas demonstrações financeiras. Considerados activos intangíveis (de facto a entidade acaba por ter um “Direito” de explorar um determinado activo), o processo contabilístico é feito a luz do disposto na Norma de Relato Financeiro nº6 – Activos Intangíveis. Os contractos de concessão apresentam especificidades próprias e por esta razão o IASB emitiu uma IFRIC (nº 12) com o objectivo de clarificar o tratamento contabilístico desta problemática. Não existindo no normativo nacional tal norma interpretativa as empresas nacionais que convivem com esta realidade vêem-se na contingência de, supletivamente, recorrer às normas internacionais de contabilidade para resolver o assunto. É o caso da ELECTRA para os activos afectos a distribuição. Neste sentido, o estudo debruça sobre esta problemática, apresenta um enquadramento teórico, analisar os principais aspectos de reconhecimento a luz dos dois normativos contabilísticos nacionais (o antigo Plano Nacional de Contabilidade e o actual Sistema de Normalização Contabilística e de Relato Financeiro) e termina utilizando as informações da ELECTRA, SARL para ilustrar este processo de reconhecimento contabilístico. The change of a the accounting regulatory occurred in 2009, changed the paradigm for recognizing and measuring assets. Although the continuous nature of the operations in this accounting process, many things have changed in view of the substance of information and its economic reality. The case of concession contracts, it is a good example. There are cases where the former were recognized as legal and tangible fixed assets are currently recognized as intangible assets. The study is aimed to analyzing the concept of concession contracts, as well as procedures for the recognition, measurement and disclosure in the financial statements. Considered intangible assets (in fact the entity turns out to have a “right” to exploit a particular asset) the accounting process is done in light of the provisions of Financial Reporting Standard No. 6 – Intangible Assets. The concession contracts have specific characteristics and for this reason the IASB issued IFRIC one (Ner. 12 ) in order to clarify the accounting treatment of this problem. In the absence of such a standard national regulatory interpretative national companies that live with this reality find themselves in contingency, additionally, make use of international accounting standards to resolve the matter. ELECTRA is the case of the assets connected to the distribution. In this sense, the study focuses on this issue, presents a theoretical framework to analyze the main aspects of recognition light of both national accounting standards (formerly the National Accounting Standards and the current system of accounting and financial reporting) and ends up using the information the Electra SARL to illustrate this process of accounting recognition.

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In today s highly competitive and global marketplace the pressure onorganizations to find new ways to create and deliver value to customersgrows ever stronger. In the last two decades, logistics and supply chainhas moved to the center stage. There has been a growing recognition thatit is through an effective management of the logistics function and thesupply chain that the goal of cost reduction and service enhancement canbe achieved. The key to success in Supply Chain Management (SCM) requireheavy emphasis on integration of activities, cooperation, coordination andinformation sharing throughout the entire supply chain, from suppliers tocustomers. To be able to respond to the challenge of integration there isthe need of sophisticated decision support systems based on powerfulmathematical models and solution techniques, together with the advancesin information and communication technologies. The industry and the academiahave become increasingly interested in SCM to be able to respond to theproblems and issues posed by the changes in the logistics and supply chain.We present a brief discussion on the important issues in SCM. We then arguethat metaheuristics can play an important role in solving complex supplychain related problems derived by the importance of designing and managingthe entire supply chain as a single entity. We will focus specially on theIterated Local Search, Tabu Search and Scatter Search as the ones, but notlimited to, with great potential to be used on solving the SCM relatedproblems. We will present briefly some successful applications.

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O presente trabalho tem como objectivo evidenciar a importancia da demonstração dos fluxos de caixa como instrumento de planeamento financeiro e de tomada de decisão. As informações fornecida pela demonstração dos fluxos de caixa serão de grande utilidade para a Administração, pois permitem compreender a alocação dos meios financeiros da entidade o que ajudará no planeamento financeiro e na tomada de decisões económico-financeiras. A demonstração dos fluxos de caixa como peça contabilística permite a Administração verificar a consistência dos planos projectados e estimar as exigências financeiras da entidade. O trabalho inclui uma abordagem teórica seguido de um estudo de caso. Na abordagem teórica, fez-se a apresentação das principais teorias e conceitos sobre o tema. O estudo de caso incidiu sobre uma empresa nacional, a Enacol, em que analisou-se a demonstração do fluxo de caixa dos ultimos três anos, bem como os indicadores económicos e financeiros possibilitando a análise da situação financeira da empresa. Foi também utilizada a entrevista a pessoas ligadas a área de contabilidade numa empresa. Os resultados obtidos mostram que a demonstração dos fluxos de caixa é um importante instrumento no planeamento financeiro e na tomada de decisões para a continuidade dos negócios das empresas. This paper aims to highlight the importance of the statement of cash flows as a tool for financial planning and decision making. All the information provided by the statement of cash flows will be very useful for the Administration, because they allow them to understand the allocation of the financial resources of the entity which will be a support in financial planning and decisionmaking in economic and financial areas. Being part of accounting, the statement of cash flows allows the Administration to verify the consistency of the projected plans and estimate the organization financial requirements. The following work includes a theoretical approach followed by a case study. Within the theoretical approach was made a presentation of the main theories and concepts on the subject while the case study focused on a national company, Enacol, in which we analyzed the statement of cash flows for the last three years, as well as the economic and financial indicators enabling the analysis of the financial situation of the company. It was also used an interview used for people connected to a company in the accounting field. Therefore, the results show that the statement of cash flows is an important tool in financial planning and decision making for the continuity of companies businesses.

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Primary cutaneous posttransplant lymphoproliferative disorders (PTLD) are rare. This retrospective, multicenter study of 35 cases aimed to better describe this entity. Cases were (re)-classified according to the WHO-EORTC or the WHO 2008 classifications of lymphomas. Median interval between first transplantation and diagnosis was 85 months. Fifty-seven percent of patients had a kidney transplant. Twenty-four cases (68.6%) were classified as primary cutaneous T cell lymphoma (CTCL) and 11 (31.4%) as primary cutaneous B cell PTLD. Mycosis fungoides (MF) was the most common (50%) CTCL subtype. Ten (90.9%) cutaneous B cell PTLD cases were classified as EBV-associated B cell lymphoproliferations (including one plasmablastic lymphoma and one lymphomatoid granulomatosis) and one as diffuse large B cell lymphoma, other, that was EBV-negative. Sixteen (45.7%) patients died after a median follow-up of 19.5 months (11 [68.8%] with CTCL [6 of whom had CD30(+) lymphoproliferative disorders (LPD)] and 5 [31.2%] with cutaneous B cell PTLD. Median survival times for all patients, CTCL and cutaneous B cell PTLD subgroups were 93, 93, and 112 months, respectively. Survival rates for MF were higher than those for CD30(+) LPD. The spectrum of primary CTCL in organ transplant recipients (OTR) is similar to that in the general population. The prognosis of posttransplant primary cutaneous CD30(+) LPD is worse than posttransplant MF and than its counterpart in the immunocompetent population. EBV-associated cutaneous B cell LPD predominates in OTR.

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A problemática do controlo interno como factor de melhoria empresarial, foi a que orientou esta pesquisa realizada no CEFPSC (Centro de Emprego e Formação Profissional de Santa Cruz). É que, segundo Morais & Martins (2007, pág. 27) existe controlo adequado quando a gestão planeou e organizou, isto é, concebeu, de tal modo que foi assegurado uma garantia razoável que os riscos da organização foram adequadamente geridos e de que os objectivos e metas da organização serão alcançados de forma eficiente e económica. Sendo assim, é de notar a importância desta ferramenta em traçar estratégias de gestão no processo decisório, servindo assim de uma mais-valia à entidade com vista a permitir responder à questão: Em que medida o controlo interno tem sido utilizado como método de apoio à gestão do Centro de Emprego e Formação Profissional de Santa Cruz? Este trabalho tem como objectivo compreender a actuação e a contribuição do Controlo Interno na gestão eficiente do CEFPSC. As informações foram recolhidas mediante a aplicação de um questionário de controlo interno e entrevistas ao Responsável do CEFPSC, bem como ao Presidente do IEFP, enquanto órgão central. O tratamento dos dados foi realizado com auxílio informático, utilizando, para tal, o programa Excel.