Progressivity in the Portuguese personal income tax system

This Work Project analyzes the evolution of the Portuguese personal income tax system’s progressivity over the period of 2005 through 2013. It presents the first computation of cardinal progressivity measures using administrative tax data for Portugal. We compute several progressivity indices and find that progressivity has had very modest variations from 2005 to 2012, whilst from 2012 to 2013 there has been a relatively stronger decrease, excluding the impact of the income tax surcharge of the years 2012 and 2013. When this latter is included, progressivity of 2012 and 2013 decreases considerably. Analyzing the effective average tax rates of the top income percentiles in the income scale, we find that these rates have increased over the period 2010–2013, suggesting that an analysis of effective tax rates is insufficient to assess progressivity in the whole tax scheme.

Understanding multi-asset factor models: Factor exposure interpretation

Field lab: Business project

Improving Millennium Bank's personal finance manager

Double Degree

Systematic design analysis and risk management on engineered nanoparticles occupational exposure

The production of nanotechnology-based products is increasing, along with the conscience of the possible harmful effects of some nanomaterials. The “safety-by-design” approaches are getting attention as helpful tools to develop safer products and production processes. The Systematic Design Analysis Approach could help to identify the solutions to control the workplace risks by defining the emission and exposure scenarios and the possible barriers to interrupt them. By applying this approach in a photocatalytic ceramic tiles development project it was possible to identify relevant nanoparticles emission scenarios and related barriers, and defining possible ways to reduce it.

Mitigating the impact of occupational noise exposure for elderly workers: Setting the functional requirements for an ANC system

Noise affects people in very different aspects and in almost every aspect of our daily life. The most prominent impact of noise exposure is hearing loss. However, it can also impair people at their work settings due to other effects rather than hearing loss. Older works tend to be more susceptible to noise exposure effects at work, firstly because most of them already have some ‘natural’ hearing loss, as a results of the ageing process, and secondly because they also tend to be more susceptible at an psychological level. The current study is an attempt to describe the potential problem and to make a survey to identify the available active noise cancelation systems, as well as to specific the main requirements of this type of systems to be applied in such contexts. Several aspects of characteristics of the ANC systems were identified and are presented in this study. From the obtained results it was possible to have a clearer idea about the potential of this technology, and to confirm that this type of solution can be extremely important as a component of an active ageing program, as the preservation of hearing will also impact on the social life of the exposed workers.

Contribution of the evaluation strategy and the use of hearing protection for the uncertainty associated with occupational exposure to noise

Doctoral Thesis for PhD degree in Industrial and Systems Engineering

Physiological responses of matrinxã (Brycon amazonicus) fed different levels of vitamin C and submitted to air exposure

The role of vitamin C on physiological responses of matrinxã (Brycon amazonicus) submitted to air exposure was analyzed. Nine hundred fish (70.15 g) were distributed in fifteen 500 l boxes (60 fish.box-1) and fed five rations (treatments): Control (no vitamin C); T100 (100 mg); T200 (200 mg); T400 (400 mg) and T800 (800 mg of vitamin C kg.ration-1). Each ration was offered to fish of three boxes during 60 days before the stress challenge that consisted of exposing fish to air for two minutes. Samplings were carried out for 5, 15, 30 and 60 minutes after the air exposure. Blood was collected for glucose, cortisol, total protein, sodium, chloride, hematocrit, hemoglobin determination, and white and red cell count. Liver was removed for hepatosomatic index (HSI) calculation and glycogen determination. Vitamin C did not affect the levels of cortisol, chloride, total protein, hemoglobin, leukocytes, hepatic glycogen or HSI in air exposed fish. Blood glucose levels elevation observed 60 minutes after the challenge did not depend on the levels of vitamin C, nor did the drop in serum sodium levels verified 60 minutes after stressor. In general, hematocrit did not change by effect of vitamin C but it was lower at 15 and 30 minutes after the challenge. The number of erythrocytes decreased in fish after 5 minute sampling in all treatments, especially at 30 and 60 minutes. The air exposure evoked alterations in stress indicators of matrinxã, and the vitamin C did not alter the responses.

MemoBoard familiar

Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação

O ajustamento psicossocial de jovens com consumos de substâncias psicoativas em escolas profissionais do grande Porto

Tese de Doutoramento em Estudos da Criança (Área de Especialidade Psicologia do Desenvolvimento e Educação)

VET: a strategic approach for economic, organisational and personal development in EU countries

Vocational Education and Training (VET) is a continuous long-term process of economic, organisational and personal development. It envisions the construction of dynamic skills to improve performance, productivity and organisational, personal and social development. This article focuses on generating skills. It frames training as a process of work-linked training and as a primary source for generating skills whilst seeking to boost creativity. It sheds light upon the discussion pertaining to learning transfer as a necessary condition to structure performance and competitiveness. It highlights the Learning Transfer System Inventory (LTSI), because it allows to measure the effectiveness of training and it identifies the organisations' weaknesses. The data used were collected from the Eurostat Database.

Personal and Social Performance (PSP) scale for patients with schizophrenia: translation to Portuguese, cross-cultural adaptation and interrater reliability

INTRODUCTION: Schizophrenia is a chronic mental disorder associated with impairment in social functioning. The most widely used scale to measure social functioning is the GAF (Global Assessment of Functioning), but it has the disadvantage of measuring at the same time symptoms and functioning, as described in its anchors. OBJECTIVES:Translation and cultural adaptation of the PSP, proposing a final version in Portuguese for use in Brazil. METHODS: We performed five steps: 1) translation; 2) back translation; 3) formal assessment of semantic equivalence; 4) debriefing; 5) analysis by experts. Interrater reliability (Intraclass correlation, ICC) between two raters was also measured. RESULTS: The final version was applied by two independent investigators in 18 adults with schizophrenia (DSM-IV-TR). The interrater reliability (ICC) was 0.812 (p < 0.001). CONCLUSION: The translation and adaptation of the PSP had an adequate level of semantic equivalence between the Portuguese version and the original English version. There were no difficulties related to understanding the content expressed in the translated texts and terms. Its application was easy and it showed a good interrater reliability. The PSP is a valid instrument for the measurement of personal and social functioning in schizophrenia.

A new page on the road book of inorganic mercury in fish body - tissue distribution and elimination following waterborne exposure and post-exposure periods

prova tipográfica / uncorrected proof

Factores de risco de abuso no relacionamento íntimo: Estudo de validação da versão portuguesa do questionário “Personal and Relationships Profile”

O presente artigo trata do estudo das características psicométricas da versão portuguesa do questionário “Personal and Relationships Profile" (PRP, Straus, Hamby, Boney-McCoy, & Sugarman, 1999). Este instrumento destina-se a avaliar os principais factores relacionados com a ocorrência de abuso no relacionamento com o companheiro; integra 21 sub-escalas substantivas e uma sub-escala de desejabilidade social. Foram participantes 551 estudantes universitários (60.3% do sexo feminino), na sua maioria com idades compreendidas entre os 19 e os 25 anos e com uma relação do tipo namoro. O questionário apresenta elevada consistência interna (α=.90), e as sub-escalas têm valores de alpha de Cronbach compreendidos entre .50 e .84. Confirma-se também a validade externa dado que um elevado número de sub-escalas do PRP, se encontra significativamente correlacionado com a escala de abuso físico sem sequelas (CT52). Os resultados obtidos confirmam a validade da versão portuguesa do questionário PRP, possibilitando a investigadores e práticos no âmbito das relações maritais um instrumento de screening para sinalização, aprofundamento e orientação das linhas de acção específicas no tratamento e/ou investigação dos principais factores associados à violência conjugal.

Potencial das atividades desenvolvidas por docentes de música para a perda auditiva induzida por ruído

A perda auditiva por exposição ao ruído é um problema de saúde ocupacional, não reconhecido nas escolas de música. Em Portugal, a legislação relativa a ruído ocupacional não possui indicações específicas para músicos, existindo apenas um código de conduta europeu, proveniente da Diretiva 2003/10/CE que estabelece as orientações gerais relativas a como devem ser protegidos do ruído músicos e trabalhadores de setores de entretenimento. Avaliou-se o nível sonoro contínuo equivalente (LAeq), individualmente no decorrer das atividades letivas, o que permitiu determinar o nível exposição pessoal diária ao ruído (Lex,8h) de 20 docentes de música. Paralelamente, os docentes preencheram um questionário relativo a fatores intrínsecos e individuais e todos efetuaram audiogramas tonais simples. Os dados recolhidos foram estatisticamente tratados através do programa Statistical Package for Social Sciences (SPSS) versão 21. Existem atividades letivas que implicam níveis de exposição pessoal diária ao ruído superiores ao nível de ação inferior (25%), pelo que se devem adotar medidas para sensibilizar e alertar os docentes para a adoção de medidas de proteção. A atividade dos docentes expostos a níveis de exposição pessoal diária mais elevados correspondeu a aulas de grupo e a aulas individuais, com utilização de instrumentos musicais direcionais. A manifestação de sintomatologia relevante relativa a perda auditiva (audição de zumbidos, dificuldades de perceção do diálogo e dificuldade em adormecer) e a evolução da surdez profissional, não parecem estar diretamente relacionadas com os níveis de exposição pessoal diária ao ruído nem atividades com exposição ao ruído desenvolvidas nos tempos livres.