A transparência fiscal

Mestrado em Fiscalidade

Supplier's selection model based on an empirical study

The problem of selecting suppliers/partners is a crucial and important part in the process of decision making for companies that intend to perform competitively in their area of activity. The selection of supplier/partner is a time and resource-consuming task that involves data collection and a careful analysis of the factors that can positively or negatively influence the choice. Nevertheless it is a critical process that affects significantly the operational performance of each company. In this work, there were identified five broad selection criteria: Quality, Financial, Synergies, Cost, and Production System. Within these criteria, it was also included five sub-criteria. After the identification criteria, a survey was elaborated and companies were contacted in order to understand which factors have more weight in their decisions to choose the partners. Interpreted the results and processed the data, it was adopted a model of linear weighting to reflect the importance of each factor. The model has a hierarchical structure and can be applied with the Analytic Hierarchy Process (AHP) method or Value Analysis. The goal of the paper it's to supply a selection reference model that can represent an orientation/pattern for a decision making on the suppliers/partners selection process

HIV testing and clinical status upon admission to a specialized health care unit in Pará, Brazil

OBJECTIVE To analyze the clinical and laboratory characteristics of HIV-infected individuals upon admission to a reference health care center.METHODS This cross-sectional study was conducted between 1999 and 2010 on 527 individuals with confirmed serological diagnosis of HIV infection who were enrolled in an outpatient health care service in Santarém, PA, Northern Brazil. Data were collected from medical records and included the reason for HIV testing, clinical status, and count of peripheral CD4+ T lymphocytes upon enrollment. The data were divided into three groups, according to the patient’s year of admission – P1 (1999-2002), P2 (2003-2006), and P3 (2007-2010) – for comparative analysis of the variables of interest.RESULTS In the study group, 62.0% of the patients were assigned to the P3 group. The reason for undergoing HIV testing differed between genders. In the male population, most tests were conducted because of the presence of symptoms suggesting infection. Among women, tests were the result of knowledge of the partner’s seropositive status in groups P1 and P2. Higher proportion of women undergoing testing because of symptoms of HIV/AIDS infection abolished the difference between genders in the most recent period. A higher percentage of patients enrolling at a more advanced stage of the disease was observed in P3.CONCLUSIONS Despite the increased awareness of the number of HIV/AIDS cases, these patients have identified their serological status late and were admitted to health care units with active disease. The HIV/AIDS epidemic in Pará presents specificities in its progression that indicate the complex characteristics of the epidemic in the Northern region of Brazil and across the country.

Diethydithiocarbamate complexes with metals used as food suplements show diferente effects in cancer cells

Diethyldithiocarbamate (ditiocarb), a metabolite of the old anti-alcoholic drug disulfiram (Antabuse), forms proteasome-inhibiting metal complexes with copper or zinc that suppress cancer cells both in vitro and in vivo. The drug has been used in a clinical trial (NCT00742911) along with copper gluconate as a dietary supplement in patients with cancer spreading to the liver. In this study, we demonstrate the effect of synthetic complexes of disulfiram with four various metals (Mn, Fe, Cr and Cu) used as food supplements. These complexes may be spontaneously formed in the blood during the use of disulfiram with divalent metals and thus may suppress the growth of cancer in vivo. The cytotoxic effect of the compounds and the compounds' ability to inhibit the cellular proteasome were tested in the osteosarcoma cell line U2OS. After 48 h, copper and manganese complexes exhibited cytotoxic effect on the cell line, in sharp contrast to both iron and chromium complexes. (C) 2014 Faculty of Health and Social Studies, University of South Bohemia in Ceske Budejovice. Published by Elsevier Urban & Partner Sp. z o.o. All rights reserved.

C3G - A portuguese collaboration for geology, geodesy and geophysics

Portugal joined the effort to create the EPOS infrastructure in 2008, and it became immediately apparent that a national network of Earth Sciences infrastructures was required to participate in the initiative. At that time, FCT was promoting the creation of a national infrastructure called RNG - Rede Nacional de Geofísica (National Geophysics Network). A memorandum of understanding had been agreed upon, and it seemed therefore straightforward to use RNG (enlarged to include relevant participants that were not RNG members) as the Portuguese partner to EPOS-PP. However, at the time of signature of the EPOS-PP contract with the European Commission (November 2010), RNG had not gained formal identity yet, and IST (one of the participants) signed the grant agreement on behalf of the Portuguese consortium. During 2011 no progress was made towards the formal creation of RNG, and the composition of the network – based on proposals submitted to a call issued in 2002 – had by then become obsolete. On February 2012, the EPOS national contact point was mandated by the representatives of the participating national infrastructures to request from FCT the recognition of a new consortium - C3G, Collaboratory for Geology, Geodesy and Geophysics - as the Portuguese partner to EPOS-PP. This request was supported by formal letters from the following institutions: ‐ LNEG. Laboratório Nacional de Energia e Geologia (National Geological Survey); ‐ IGP ‐ Instituto Geográfico Português (National Geographic Institute); ‐ IDL, Instituto Dom Luiz – Laboratório Associado ‐ CGE, Centro de Geofísica de Évora; ‐ FCTUC, Faculdade de Ciências e Tecnologia da Universidade de Coimbra; ‐ Instituto Superior de Engenharia de Lisboa; ‐ Instituto Superior Técnico; ‐ Universidade da Beira Interior. While Instituto de Meteorologia (Meteorological Institute, in charge of the national seismographic network) actively supports the national participation in EPOS, a letter of support was not feasible in view of the organic changes underway at the time. C3G aims at the integration and coordination, at national level, of existing Earth Sciences infrastructures, namely: ‐ seismic and geodetic networks (IM, IST, IDL, CGE); ‐ rock physics laboratories (ISEL); ‐ geophysical laboratories dedicated to natural resources and environmental studies; ‐ geological and geophysical data repositories; ‐ facilities for data storage and computing resources. The C3G - Collaboratory for Geology, Geodesy and Geophysics will be coordinated by Universidade da Beira Interior, whose Department of Informatics will host the C3G infrastructure.

Conceiving modern engineers within the framework of the sustainability action plan (PASUS) of ISEP: sustainability matters!

Engineering education practices have evolved not only due to the natural changes in the contents of the curricula and skills but also, and more recently, due to the requirements imposed by the Bologna revision process. In addition, industry is becoming more demanding, as society is becoming more and more aware of the global needs and consequences of industrial practices. Under this scope, higher education needs not only to follow but also to lead these trends. Therefore, the School of Engineering of the Polytechnic Institute of Porto (ISEP), a Global Reporting Initiative (GRI) training partner in Portugal, prepared and presented its Sustainability Action Plan (PASUS), with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their graduation and MsC degrees. In this paper, the main strategies and activities of the referred plan along with the strategic approach, which guided its development and implementation, will be presented in detail. Additionally, a reflection about the above mentioned bridge between concept and application will be established and justified, in the framework of the action plan. Although in most of the situations, there was no prior discussion or specific request, many of the graduation and post-graduation programmes offered by ISEP already include courses that attend to PASUS philosophy. As a consequence, the number of Master thesis, Graduation projects and R&D projects that address sustainability problems has grown substantially, a proof that for ISEP community, sustainability really matters!

Desenho e implementação de um data warehouse para a empresa AdClick

Esta dissertação incide sobre a problemática da construção de um data warehouse para a empresa AdClick que opera na área de marketing digital. O marketing digital é um tipo de marketing que utiliza os meios de comunicação digital, com a mesma finalidade do método tradicional que se traduz na divulgação de bens, negócios e serviços e a angariação de novos clientes. Existem diversas estratégias de marketing digital tendo em vista atingir tais objetivos, destacando-se o tráfego orgânico e tráfego pago. Onde o tráfego orgânico é caracterizado pelo desenvolvimento de ações de marketing que não envolvem quaisquer custos inerentes à divulgação e/ou angariação de potenciais clientes. Por sua vez o tráfego pago manifesta-se pela necessidade de investimento em campanhas capazes de impulsionar e atrair novos clientes. Inicialmente é feita uma abordagem do estado da arte sobre business intelligence e data warehousing, e apresentadas as suas principais vantagens as empresas. Os sistemas business intelligence são necessários, porque atualmente as empresas detêm elevados volumes de dados ricos em informação, que só serão devidamente explorados fazendo uso das potencialidades destes sistemas. Nesse sentido, o primeiro passo no desenvolvimento de um sistema business intelligence é concentrar todos os dados num sistema único integrado e capaz de dar apoio na tomada de decisões. É então aqui que encontramos a construção do data warehouse como o sistema único e ideal para este tipo de requisitos. Nesta dissertação foi elaborado o levantamento das fontes de dados que irão abastecer o data warehouse e iniciada a contextualização dos processos de negócio existentes na empresa. Após este momento deu-se início à construção do data warehouse, criação das dimensões e tabelas de factos e definição dos processos de extração e carregamento dos dados para o data warehouse. Assim como a criação das diversas views. Relativamente ao impacto que esta dissertação atingiu destacam-se as diversas vantagem a nível empresarial que a empresa parceira neste trabalho retira com a implementação do data warehouse e os processos de ETL para carregamento de todas as fontes de informação. Sendo que algumas vantagens são a centralização da informação, mais flexibilidade para os gestores na forma como acedem à informação. O tratamento dos dados de forma a ser possível a extração de informação a partir dos mesmos.

Assessing organizations collaboration readiness: a behavioral approach

Dissertation presented at the Faculty of Sciences and Technology of the New University of Lisbon to obtain the degree of Doctor in Electrical Engineering, specialty of Robotics and Integrated Manufacturing

Porto Polytechnical Engineering School sustainable development action plan

Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, has just presented its Sustainable Development Action Plan (PASUS), which main objective is the formation of a new kind of engineers, with a Sustainable Development (SD) philosophy in the core of their academic curricula courses.

XII Iberian-Italian Congress of Financial and Actuarial Mathematics

"The purpose of the XII Iberian-Italian Congress of Financial and Actuarial Mathematics is to provide a meeting point for researchers in Financial Economics from different countries and research backgrounds in universities, government or financial institutions. In fact, the Congress which is currently taking place in Lisbon has been organized to encourage communication and debate among the participants as well as to reinforce the bonds between us.The current edition of the Congress is characterized by the quality and diversity of the papers that have been submitted with special attention to the International Financial Crisis and measures of risk in different financial markets. However, as the Congress Program indicates, there are also parallel sessions about traditional topics in finance such as asset pricing, insurance, corporate finance, etc.Although this Congress has always been organized alternately between Spain and Italy, this year we have the great pleasure of celebrating it in Portugal which will be included as a permanent partner." [prefácio]

Sustainable Development Action Plan at ISEP - From Concept to Engineering Practice

Some of the main challenges in Incorporating Sustainable Development practices into Engineering Education reside in establishing the bridge between concept and application. In particular the relation between value creation and the knowledge economy, innovation and entrepreneurship, as the main vehicles to a relevant application of the sustainable development concept, is not yet part of the majority of the engineering curricula in schools. Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, as just presented its Sustainable Development Action Plan, with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their degrees. The plan has several issues like publish an annual sustainability report, sustainable buildings, minimization of energy consumption and water policy, waste management, sustainable mobility, green procurement, EMAS certification, research and postgraduate activity and promotion of lectures and seminars in Sustainable Development.

Drug susceptibility of Plasmodium falciparum in the western Amazon region, state of Acre, Brazil

Field studies in the western Amazon region (state of Acre, Brazil) indicate that the 4-aminoquinolines, as well as the combined regimen with sulfadoxine-pyrimethamine, can no longer be recomended for the treatment and prophylaxis of P. falciparum infections in this region. Quinine remains an effective drug when used correctly. However, compliance problems arise due to the often occurring side-effects during a ten day regimen. Prospects of overcoming these constraints by combining a short course of quinine with other drugs are limited, because of the lack of suitable partner compounds. For this reason quinine/clindamycin appears to be a more practical therapy of P. falciparum malaria. In vitro data from this study suggest that mefloquine is another effective alternative for the treatment of falciparum malaria in this Amazon region.

Um tango com Gardel

Dissertação submetida à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Teatro - especialização em Artes Performativas – vertente Teatro-Música.

Plano de negócios: UpBiz

Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Publicidade e Marketing.

Comportamentos de sexo seguro em individuos infectados por VIH

A investigação científica que se seguiu à descoberta da infecção pelo vírus da imunodeficiência humana (VIH) representou um marco histórico importante, permitindo a instituição de terapêutica e alterando a história natural da infecção, melhorando as expectativas dos indivíduos infectados.Se, por um lado, a terapêutica antirretroviral de alta eficácia (do inglês, Highly Active Antiretroviral Theraphy: HAART), nos países desenvolvidos, teve um enorme impacto na melhoria da qualidade de vida e esperança média de vida dos indivíduos infectados, permitindo-lhes encarar a infecção como uma doença crónica, por outro lado, introduziu-se uma nova dinâmica epidemiológica na transmissão de VIH e um novo desafio para a sua prevenção.Os comportamentos sexuais são o factor-alvo através do qual se pode, de uma forma mais eficaz, prevenir a possibilidade de infectar um qualquer indivíduo na comunidade. Parece, pois, importante haver necessidade de um olhar atento da Saúde Pública sobre a vida sexual dos indivíduos infectados, não só na tentativa de, promover a sua qualidade de vida, como também, de prevenir a disseminação da doença, e, ainda mais importante, prevenir a disseminação do vírus nas suas formas resistentes.O objectivo deste estudo foi analisar a consistência do uso de preservativo/práticas de sexo seguro, em indivíduos infectados por VIH, seguidos em Consulta de Imunodepressão, do Serviço de Doenças Infecciosas, do Hospital de Santa Maria. Pretende-se avaliar, no âmbito da “Educação para a Saúde”, a necessidade de aconselhamento aos indivíduos infectados, relativamente aos seus comportamentos sexuais.Para o efeito, realizou-se um estudo descritivo e transversal. A população envolvida compreendeu todos os indivíduos infectados seguidos na Consulta de Imunodepressão. A amostra foi seleccionada através de aleatorização simples e constituída por 98 elementos. A colheita de dados foi efectuada através do método de entrevista, a qual só teve início após a assinatura do consentimento informado. O estudo decorreu entre 14 de Março e 27 de Junho de 2008.Foram analisados os dados relativamente às variáveis: sócio-demográficas, estado serológico da infecção, história sexual, consumo de substâncias, comportamento sexual e percepção de risco da transmissão da infecção por VIH.Os comportamentos de sexo não seguro foram associados ao número de parceiros sexuais/ano (p=0,007), ter parceiro sexual habitual (p=0,010), ter múltiplos parceiros sexuais ocasionais (p=0,000) e à prática de sexo oral (sexo oral receptivo, p=0,001; sexo oral activo, p=0,006).Os resultados demonstraram a importância da prevenção secundária nos indivíduos infectados por VIH. A necessidade dos centros de atendimento estarem providos de mensagem de prevenção, ensinos e aconselhamento a todas as pessoas infectadas e, também, aos seus parceiros sexuais, aumentando-lhes a qualidade de vida e reduzindo o risco de transmissão da infecção por HIV. ABSTRACT: The scientific research that followed the finding of human immunodeficiency virus (HIV) infection represented an important historical mark, allowing therapeutic institution and changing the natural history of the infection, thus improving the expectations of infected individuals. If by one side the Highly Active Antiretroviral Therapy (HAART) had an enormous impact on the improvement of life quality and life expectancy of the infected individuals on the developed countries, allowing them to face the infection as a chronic disease, on the other side it was introduced a epidemiologic dynamic on the HIV transmission and a new challenge for its prevention. Sexual behaviour is the main factor through which is possible to prevent more efficiently the possibility of infection of a community’s individual. Thus it appears important the need of Public Health to have a careful look into the sexual life of infected individuals, not only to try to promote their life quality but as well to prevent the dissemination of the disease and more importantly prevent the dissemination of the virus in its resistant forms. The objective of this study was to analyse the consistency of the use of condoms/safe sex by individuals infected by HIV that are followed by the Infectious Disease Service of the Santa Maria Hospital through Immune-depression Appointments. The goal was to evaluate the need of advisement to the infected individuals relatively to their sexual behaviours. For that it was done a descriptive and transversal study. The involved population included all infected individuals followed in the Immune-depression Appointments. The sample was selected by simple randomisation and was composed by 98 elements. The data was obtained by interview method, which was initiated after signing the informed consent. The study was took place between 14 March and 27 June 2008. It was analysed the data relative to the variables: socio-demographics, serologic state of the infection, sexual history, substances consumption, sexual behaviour and risk perception on the transmission of HIV infection. The unsafe sexual behaviours were associated to the number of sexual partners/year (p=0,007), having steady partner (p= 0,010), having occasional sexual partners (p=0,000) and oral sex practice (receptive oral sex, p=0,001; active oral sex, p= 0,006).The results demonstrated the importance of the secondary prevention on individuals infected by HIV. It also demonstrated the need of providing the attendance centres with a prevention message, teachings and advises to all infected persons as well as to their sexual partners, increasing their life quality and reducing the transmission risk of HIV infection.