The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

Sistema de autópsia verbal no Dande, província do Bengo

Conhecer taxas de mortalidade e causas de morte é essencial para definir o estado de saúde de uma população. Contudo, em apenas 1/3 dos 18,6 milhões de óbitos ocorridos anualmente é conhecida a causa (OMS). É nas regiões onde ocorrem mais mortes que menos se conhecem os factores que as determinam. A autópsia verbal (AV), recomendada pela OMS, visa minimizar a falta de dados sobre a mortalidade, tratando-se de um questionário aplicado ao cuidador primário do falecido. Objectivo: Recolha de informações que permitam identificar causas de morte prováveis com recurso à AV.

O valor da interacção verbal

Neste artigo procuramos reflectir sobre a dimensão dos elementos para- -linguísticos e extra-linguísticos na actividade conversacional e no papel que detêm na gestão deste espaço interlocutivo.

Sistema de animação de personagens virtuais para comunicação não verbal

O principal objectivo da animação de personagens virtuais é o de contar uma história através da utilização de personagens virtuais emocionalmente expressivos. Os personagens têm personalidades distintas, e transmitem as suas emoções e processos de pensamento através dos seus comportamentos (comunicação não verbal). As suas acções muitas das vezes constituem a geração de movimentos corporais complexos. Existem diversas questões a considerar quando se anima uma entidade complexa, tais como, a posição das zonas móveis e as suas velocidades. Os personagens virtuais são um exemplo de entidades complexas e estão entre os elementos mais utilizados em animação computacional. O foco desta dissertação consistiu na criação de uma proposta de sistema de animação de personagens virtuais, cujos movimentos e expressões faciais são capazes de transmitir emoções e estados de espírito. Os movimentos primários, ou seja os movimentos que definem o comportamento dos personagens, são provenientes da captura de movimentos humanos (Motion Capture). As animações secundárias, tais como as expressões faciais, são criadas em Autodesk Maya recorrendo à técnica BlendShapes. Os dados obtidos pela captura de movimentos, são organizados numa biblioteca de comportamentos através de um grafo de movimentos, conhecido por Move Tree. Esta estrutura permite o controlo em tempo real dos personagens através da gestão do estado dos personagens. O sistema possibilita também a transição eficaz entre movimentos semelhantes e entre diferentes velocidades de locomoção, minimizando o efeito de arrastamento de pés conhecido como footskate. Torna-se assim possível definir um trajecto que o personagem poderá seguir com movimentos suaves. Estão também disponíveis os resultados obtidos nas sessões de avaliação realizadas, que visaram a determinação da qualidade das transições entre animações. Propõem-se ainda o melhoramento do sistema através da implementação da construção automática do grafo de movimentos.

Implementação de um sistema de autópsia verbal no município do Dande, província do Bengo

O conhecimento das taxas de mortalidade e das causas de morte é essencial para definir o estado de saúde de uma população. Angola, em 2005, fazia parte dos países com informação escassa e pouco recente sobre estes dados, apesar da modernização das estruturas estar a trabalhar no sentido de melhorar os registos. Neste contexto a Organização Mundial de Saúde recomenda a implementação da Autópsia Verbal (AV) para minimizar a falta de dados. Trata-se de um questionário aplicado aos familiares de um indivíduo falecido, sobre os sinais e sintomas apresentados antes da morte, por forma a identificar possíveis causas de morte.

Hepatobiliary alterations in massive biliary ascariasis: histopathological aspects of an autopsy case

Hepatobiliary alterations found in an autopsy case of massive Biliary Ascariasis, are reported on histological grounds. Severe cholangitis was the main finding, but other changes were also detected, such as pyloric and intestinal metaplasia, hyperplasia of the epithelial lining, with intraductal papillomas and adenomatous proliferation. Remnants of the worm were observed tightly adhered to the epithelium, forming microscopic intrahepatic calculi. Mucopolysaccharides, especially acid, showed to be strongly positive on the luminal border, and in proliferated glands around the ducts. The authors discuss the similarity between such findings and Oriental Cholangiohepatitis, and suggest that inflammation and the presence of the parasitic remnants are responsible for the hyperplastic and metaplastic changes, similarly with what occurs in chlonorchiasis, fascioliasis and schistosomiasis.

Infective endocarditis (IE) first diagnosed at autopsy: analysis of 31 cases in Ribeirão Preto, Brazil

Thirty one infective endocarditis (IE) fatal cases whose diagnosis was first obtained at autopsy were studied. The clinical data of these patients (Group 1) showed significant differences compared to other 141 IE cases (Group 2). The average age of 53 years in Group 1 patients was 18 years higher than that of Group 2. The Group 1 patients had a low frequency of IE predisposing heart disease. Both patient groups presented fever (about 87%), but a significant low frequency of cardiac murmur (25.8%) was observed in Group 1 patients and echocardiography tests were performed in only 16.1%, suggesting that IE diagnosis was not suspected. Likewise, although most Group 1 patients appeared with severe acute illness, they did not present the classic IE clinical presentation. Blood cultures were performed in only 64.5% of the Group 1 patients. However, bacteria were isolated in 70% of these blood cultures and Staphylococcus aureus was isolated in 71.4%. The bacteria attacked mitral and aortic valves. Complications such as embolizations and cardiac failure occurred in almost half of the cases and they also presented with infections of the lungs, urinary tract, and central nervous system. Medical procedures were performed in practically all fatal cases whose diagnosis was first obtained at autopsy. Sepsis occurred in about half of the patients and it was followed by shock in more than 25%. This form of IE must be suspected in mature and in old febrile hospitalized patients having infection predisposing diseases, embolization, and suffering medical procedures.

Renal involvement in human rabies: clinical manifestations and autopsy findings of nine cases from northeast of Brazil

A retrospective study was conducted in nine patients with rabies admitted to a hospital of Fortaleza, Brazil. Autopsy was performed in all cases. The ages ranged from three to 81 years and six were males. They all were bitten by dogs. The time between the accident and the hospital admission ranged from 20 to 120 days (mean 45 ± 34 days). The time until death ranged from one to nine days (mean 3.3 ± 5.5 days). The signs and symptoms presented were fever, hydrophobia, aerophobia, agitation, disorientation, dyspnea, sialorrhea, vomiting, oliguria, sore throat, pain and hypoesthesia in the site of the bite, headache, syncope, cough, hematemesis, mydriasis, hematuria, constipation, cervical pain and priapism. In three out of six patients, there was evidence of acute renal failure, defined as serum creatinine > 1.4 mg/dL. The post-mortem findings in the kidneys were mild to moderate glomerular congestion and mild to intense peritubular capillary congestion. Acute tubular necrosis was seen in only two cases. This study shows some evidence of renal involvement in rabies. Histopathologic findings are nonspecific, so hemodynamic instability, caused by autonomic dysfunction, hydrophobia and dehydration must be responsible for acute renal failure in rabies.

Morphological changes in the digestive system of 93 human immunodeficiency virus positive patients: an autopsy study

Involvement of the digestive system in patients with acquired immunodeficiency syndrome (AIDS) is frequent and many changes in these patients are diagnosed only at autopsy. There are few studies of autopsy with detailed analysis of this system and only one was conducted in Brazil. We evaluated each segment of the digestive system in 93 consecutive autopsies of patients infected with human immunodeficiency virus (HIV) and the importance of these lesions to death. Of these, 90 (96.8%) patients had AIDS. We reviewed medical records, autopsy reports and histological sections from tongue to rectum stained with hematoxylin-eosin. When necessary, we analyzed special stains and immunohistochemistry to investigate infections. There was damage to the digestive system in 73 (78.5%) cases. The most common infections were candidiasis (42%), cytomegalovirus (29%), histoplasmosis (11.8%), toxoplasmosis (9.7%) and mycobacterial infection (9.7%). Malignancies were rare, present in four (4.3%) cases (two Kaposi's sarcoma, one adenocarcinoma and one metastatic embryonal carcinoma). All segments showed lesions: tongue (48.6%), esophagus (44.8%), stomach (44.7%), colon (43.2%) and small intestine (28.9%). The lesions found were immediate cause of death in five (5.4%) cases. In another 36 (38.7%) cases the basic disease was systemic and also compromised the digestive system.

Needle autopsy

Often in tropical practice there is not time or conditions to do a proper autopsy on a patient who has died. A needle biopsy technique is described for limited closed autopsy examination to clariffy organ histology. In this way the clinician may resolve puzzling fatal disease.

Touchless autopsy report

Dissertação para obtenção do Grau de Mestre em Engenharia Biomédica

Aquisição de morfologia verbal flexional por crianças bilingues e/ou que não têm português como língua materna

Trabalho de Projecto apresentado para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Desenvolvimento e Perturbações da Linguagem na Criança – Área de Especialização em Terapia da Fala e Perturbações da Linguagem/Educação e Ensino da Língua