A auditoria das Pequenas e Médias Empresas em Portugal: presente e futuro

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade Pereira

A go-to-market strategy for vertebral metrics

Dissertação para obtenção do Grau de Mestre em Engenharia Biomédica

Frameworks Verticas vs Horizontais Gestão de Recursos Humanos com o OFBiz

Os sistemas de informação integrados contribuem para a gestão eficiente das empresas, seja na organização e funcionamento internos ou nas relações externas. O mercado deste software é dominado pelas empresas que criam e distribuem sistemas proprietários. Existe uma alternativa, software livre, que disponibiliza aplicações em código aberto e maioritariamente de licença gratuita, que pode ser adaptado às necessidades das empresas. O objetivo do presente trabalho é avaliar a viabilidade de plataformas livres, de natureza vertical – OFBiz – e horizontal – Spring – como opção na escolha de um sistema de informação nas Pequenas e Médias Empresas portuguesas. Das áreas de negócio principais das organizações, foi selecionada a área de Recursos Humanos para efeitos de adaptação na aplicação OFBiz, com incidência em dois casos de uso: uma opção essencial, mas que atualmente não está prevista – Processamento de vencimentos – e outra já existente e que é avaliada em termos de necessidades de adaptação – Recrutamento. Sendo o idioma um requisito indispensável à internacionalização da aplicação, foi também analisada a sua implementação. A metodologia de investigação utilizada foi o Design Science Research, tendo sido implementado um protótipo para efeitos de teste e avaliação do projeto, com a elaboração de dois modelos: configuração e desenvolvimento. Implementado o protótipo, verificou-se que a framework vertical apresenta-se como uma alternativa mais viável do que a horizontal, pelas funcionalidades já existentes e que facilitam a adequação às necessidades de informação das Pequenas e Médias Empresas. A sua base tecnológica e de estrutura permite que a aplicação possa ser adaptada por técnicos especialistas das próprias empresas.

Information flow analysis using data-dependent logical propositions

Dissertação para obtenção do Grau de Mestre em Engenharia Informática

Solução Industrial para Controlo de OEE

É cada vez mais forte e natural o desenvolvimento de aplicações móveis. Hoje em dia qualquer pessoa seja de forma amadora ou profissional tenta tirar o máximo partido do seu dispositivo móvel, através de aplicações desenvolvidas para as mais diversas áreas. Um dos sistemas operativos que mais programadores apostam é no Android devido à sua versatilidade e ás suas capacidades enquanto sistema operativo dentro de um smartphone. Para além dessas mais-valias, desenvolver uma aplicação para Android não tem qualquer custo, apenas terá, caso seja uma aplicação para adicionar a Google Play Store, caso contrário pode desenvolver-se qualquer tipo de aplicação sem custos, o que não acontece com outros sistemas operativos. Tendo em conta os custos, é normal as pequenas e médias empresas tentarem investir neste tipo de desenvolvimento, pois evitam gastos em licenciamentos para produzir os seus produtos. Seguindo este contexto, esta dissertação insere-se nesse perfil, isto é, tentar encontrar uma solução com baixos custos e que produza os resultados pretendidos. Através das mais diversas API’s é possível adaptar o sistema operativo Android a qualquer área apenas basta enquadrar da melhor maneira ideias e dar asas à imaginação. Desta forma, esta dissertação irá centrar-se na área industrial, na qual o Android pode e deve ser bastante útil, se for usado com rigor. Irá ser abordado o desenvolvimento de aplicações móveis e serão analisadas as tecnologias envolventes no projeto assim como algumas das principais soluções já implementadas e desenvolvidas por empresas no setor e para o sector industrial. O projeto aborda também de que forma é possível aliar o sistema operativo Android á área industrial de forma a permitir um melhor desempenho por parte de todos em prol da empresa á qual está associado. A necessidade de criação desta aplicação, surgiu numa perspectiva de melhoria contínua, com o objectivo de abandonar o procedimento instituído, que era realizado manualmente, passando a fazê-lo de uma forma automática e mais interativa. O processo será realizado pelos colaboradores e terá sempre o seu contributo, mas de uma forma mais rigorosa, simples e eficiente, aumentando a qualidade do serviço.

Differences and reasons in IASB accounting standards between small and large companies

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

PME.Box: Internationalization to Poland

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Designing and implementing a performance: The case of Estomeo – Dental Industry

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

The impact of banks dimension on profitability, sustainability and efficiency: An analysis for the Iberian financial system

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Optimization of export support systems: How to promote exports from Portugal to Germany in the area of information technology and electronics

This work project focuses on developing new approaches which enhance Portuguese exports towards a defined German industry sector within the information technology and electronics fields. Firstly and foremost, information was collected and a set of expert and top managers’ interviews were performed in order to acknowledge the demand of the German market while identifying compatible Portuguese supply capabilities. Among the main findings, Industry 4.0 presents itself as a valuable opportunity in the German market for Portuguese medium sized companies in the embedded systems area of expertise for machinery and equipment companies. In order to achieve the purpose of the work project, an embedded systems platform targeting machinery and equipment companies was suggested as well as it was developed several recommendations on how to implement it. An alternative approach for this platform was also considered within the German market namely the eHealth sector having the purpose of enhancing the current healthcare service provision.

Spatial and seasonal distribution of Lutzomyia longipalpis in Dracena, a city in the western region of the State of São Paulo, Brazil, that is endemic with visceral leishmaniasis

Introduction Vector seasonality knowledge is important for monitoring and controlling of vector-borne diseases. Lutzomyia longipalpis (Lu. longipalpis) is the main vector of Leishmania (Leishmania) infantum Nicolle, 1908, which is the causative agent of visceral leishmaniasis in the Americas. Methods Lu. longipalpis was monitored for 3 consecutive nights each month using light traps from the Centers for Disease Control in the peridomiciles and intradomiciles of 18 residences from January 2005 to December 2012 in the urban area of Dracena, a medium-sized city located in the western region of São Paulo, Brazil. Results A total of 54,820 Lu. longipalpis specimens were collected, and the proportion of positive samples was significantly higher in the peridomiciles than in the intradomiciles (p<0.05) in all 8 years of the study, except for 2005. The vector was present in all study years in the 9 sub-regions of the city, and the male/female ratio ranged from 3.19 to 4.26. The greatest vector abundance occurred in the first semester and peaked in March, confirming its seasonality. Conclusions The maintenance of this high abundance over an 8-year surveillance period demonstrates the vector adaptation to the urban conditions of the city. These characteristics present a major challenge for preventing human and canine contact with the vector and, consequently, controlling the spread of disease.

Risk factors for hepatitis C virus transmission in the municipality of Catanduva, State of São Paulo: a case-control study

Introduction Hepatitis C virus (HCV) is primarily transmitted via contact with the blood of infected patients, although the form of contact has not been identified for a significant percentage of carriers. The present study evaluated possible risk factors for HCV transmission in a medium-sized town located in the northwest region of the State of São Paulo. Methods This was a case-control study, with the case group consisting of 190 chronic HCV carriers older than 18 years residing in the municipality of Catanduva. The control group also consisted of 190 individuals with HCV-negative serology. The groups were paired (1:1) for gender, age range (± five years), and place of residence. The same structured questionnaire was applied to all subjects, who gave written informed consent to participate in the study. The data were statistically analyzed using crude and adjusted logistic regression, and the results were expressed as odds ratios with a 95% confidence interval. Results The demographic profiles of the groups indicated a predominance of males (68.9%) and mean ages of 47.1 years (case group) and 47.3 years (control group). After adjusting for conditional regression, the following factors were found to represent risks for HCV: history of sexually transmitted disease (STD) and blood transfusion; accidents with syringes and/or needles; tattoos; and the use of non-injectable drugs and injectable medications. Conclusions The transmission of HCV via the blood route has been well characterized. Other forms of contact with human blood and/or secretions are likely to transmit the virus, although with a lower frequency of occurrence.

Differences and reasons in IASB accounting standards between small and large companies

This paper studies the main differences in accounting standards of the International Accounting Standards Board (IASB) between small and large companies, materialised in the dissimilarities between the International Financial Reporting Standard for Small and Medium-sized Entities and the full International Financial Reporting Standards, as of 2010. Another element of this project is the analysis of the reasons behind the differences between the two aforementioned frameworks, which intends to expose the rationale and the mindset that led to an adaptation of the full standards in a stand-alone document designed for small companies.

Clinical, demographic, and epidemiologic characteristics of hepatitis B virus-infected patients at a tertiary public hospital in Presidente Prudente, State of São Paulo, Brazil

Abstract: INTRODUCTION: Few studies have addressed the primary characteristics of patients infected with hepatitis B virus (HBV) in the general population, especially those living in small- and medium-sized cities in Brazil. We aimed to determine the clinical, demographic, and epidemiologic characteristics of patients diagnosed with HBV who were followed up at an infectious diseases clinic of a public hospital in State of São Paulo, Brazil. METHODS: Medical records of patients aged >18 years and diagnosed with HBV infection between January 2000 and December 2013 were reviewed. RESULTS: Seventy-five patients were enrolled with male-female main infection-associated risk factors; 9 (12%) were co-infected with human immunodeficiency virus (HIV), 5 (6.7%) with hepatitis C virus (HCV), and 3 (4%) were co-infected with both HIV and HCV. Antiviral HBV therapy was applied in 21 (28%) patients and tenofovir monotherapy was the most prescribed medication. After approximately 2 years of antiviral treatment, the HBV-DNA viral load was undetectable in 12 (92.3%) patients and lower levels of alanine aminotransferase were found in these patients. CONCLUSIONS: Over a 13-year interval, very few individuals infected with HBV were identified, highlighting the barriers for caring for patients with HBV in developing countries. New measures need to be implemented to complement curative practices.

Understanding churn and its reasons: The GuestU case

In the age of computerisation, entrepreneurs around the world aim to revolutionise their field with ground-breaking ICTs. GuestU is one of those offering mobile application development to small and medium-sized tourism enterprises. To assure the young start-ups steady growth this paper aims to identify reasons for the high customer churn risk. Primary data is used to analyse end-user behaviour and particularly the success of acquisition and activation. Results show troubling download quantities as well as retention rates leading to the recommendations for GuestU to incentivise and guide their customers in increasing promotion for the applications.