Plano de negócios para a construção e comercialização de casas de construção rápida: relatório de estágio na empresa Quantal, S.A.

O estágio realizado ocorreu numa empresa do Grupo Quantal, empresa essa que para além de fabricar e comercializar portas de segurança, presta serviços de qualidade no que diz respeito à construção, arquitetura e acabamentos. A pensar na constante inovação e nas melhores tendências mundiais, a empresa decidiu apostar na produção e comercialização de um novo produto, as casas de construção rápida, pretendendo com este tipo de construção não só evoluir em relação às soluções de mercado, mas manter-se na linha da frente do desenvolvimento. O objetivo deste estágio centrou-se assim na colaboração da realização de um Plano de Negócios para a produção e comercialização de casas de construção rápida, por forma a estruturar as principais ideias e objetivos que se deseja atingir, definindo os passos necessários para que os mesmos sejam alcançados e os riscos e as incertezas sejam diminuídos, para que se consiga com maior exatidão analisar a viabilidade económica e financeira do projeto. Complementarmente, no decurso do estágio foram ainda realizadas atividades usuais de um departamento financeiro: reconciliações bancárias, análise de extratos de conta corrente dos fornecedores e clientes, conversação com clientes e fornecedores para definirmos previsões de recebimento e pagamento respetivamente, elaboração de mapas de fluxos de caixa, e preparação de informação para o Plano de Tesouraria.

O Recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais

"A atual crise económica e financeira na UE tem sido um catalisador na origem de profundas mudanças. A grande reestruturação das nossas economias atualmente em curso atesta o seu impacto. Tra-ta-se de um processo que é fonte de perturbações, de desafios políticos e de dificuldades sociais, mas que não deixa de ser neces-sário no intuito de criar os alicerces para o crescimento e a competi-tividade no futuro, devendo tal assumir uma dimensão inteligente, sustentável e inclusiva." 1 O objetivo do processo de investigação proposto será verificar em que medida o recurso a procedimentos de auditoria financeira por parte da Autoridade Tributária e Aduaneira (AT), poderá contribuir para um combate à fraude e evasão fiscais, mais eficaz, eficiente e económico. Para o efeito coloca-se a seguinte questão: Poderá o recurso a procedimentos de auditoria financeira contribuir para um combate à fraude e evasão fiscais de um modo mais eficaz, eficien-te e económico? Esta questão servirá como fio condutor do proces-so de investigação. No que diz respeito à revisão de literatura, foi feita investigação no contexto da Auditoria financeira, Procedimentos de Auditoria, Frau-de e Evasão fiscais, e Planos estratégicos adotados pela AT no combate à Fraude e Evasão Fiscais. Para o efeito, será feito o re-curso a livros técnicos, dissertações, documentos governamen-tais/estatais entre outros artigos que forem considerados pertinen-tes para o objeto de estudo. A motivação para a elaboração deste estudo nasce da necessidade de verificar se é possível dentro do nosso estado social aplicar pro-cedimentos de auditoria financeira que nos levem a compreender, como se pode combater a fraude e a evasão fiscal, de modo a ala-vancar a injustiça social entre os contribuintes cumpridores e incum-pridores.

BIOPSY PROVEN ACUTE TUBULAR NECROSIS DUE TO RHABDOMYOLYSIS IN A DENGUE FEVER PATIENT: A CASE REPORT AND REVIEW OF LITERATURE

Renal histology results are very scarce in dengue-associated rhabdomyolysis patients developing acute kidney injury (AKI). We report a case of dengue fever-induced AKI associated to rhabdomyolysis with a renal biopsy showing acute tubular necrosis (ATN) and renal deposition of myoglobin. A 28-year-old patient who presented dengue fever (DF) complicated by severe AKI and rhabdomyolysis is described. The patient required hemodialysis for three weeks. A renal biopsy revealed ATN with positive staining for myoglobin in the renal tubuli. The patient was discharged with recovered renal function. In conclusion, this case report described a biopsy proven ATN associated to DF-induced rhabdomyolysis, in which renal deposition of myoglobin was demonstrated. We suggest that serum creatine phosphokinase should be monitored in DF patients to allow for an early diagnosis of rhabdomyolysis and the institution of renal protective measures.

Plano de marketing

Trabalho elaborado no âmbito das provas para obtenção do título de especialista INSTITUTO POLITÉCNICO do PORTO 2015

VERTICAL TRANSMISSION OF DENGUE VIRUS IN Aedes aegypti COLLECTED IN PUERTO IGUAZÚ, MISIONES, ARGENTINA

A finding of vertical transmission of the DEN 3 virus in male specimens of Aedes aegypti, collected in the 2009 fall-winter period, in Puerto Iguazú city, Misiones, Argentina, using the RT-PCR technique in a 15-specimen pool is reported. This result is analyzed within the context of the epidemiological situation of Argentina's northeast border.

FATAL OUTCOME OF INFECTION BY DENGUE 4 IN A PATIENT WITH THROMBOCYTOPENIC PURPURA AS A COMORBID CONDITION IN BRAZIL

Dengue is currently a major public-health problem. Dengue virus (DENV) is classified into four distinct serotypes, DENV 1-4. After 28 years of absence, DENV-4 was again detected in Brazil in 2010 in Roraima State, and one year later, the virus was identified in the northern Brazilian states of Amazonas and Pará, followed by Rio de Janeiro and São Paulo. In Minas Gerais, the first confirmed case of DENV-4 occurred in the municipality of Frutal in 2011 and has now been isolated from a growing number of patients. Although DENV-2 is associated with the highest risk of severe forms of the disease and death due to the infection, DENV-4 has also been associated with severe forms of the disease and an increasing risk of hemorrhagic manifestations. Herein, the first fatal case of confirmed DENV-4 in Brazil is reported. The patient was an 11-year-old girl from the municipality of Montes Claros in northern Minas Gerais State, Brazil. She had idiopathic thrombocytopenic purpura as a comorbid condition and presented with a fulminant course of infection, leading to death due to hemorrhagic complications. Diagnosis was confirmed by detection of Dengue-specific antibodies using IgM capture enzyme-linked immunosorbent assay and semi-nested RT-PCR. Primary care physicians and other health-care providers should bear in mind that DENV-4 can also result in severe forms of the disease and lead to hemorrhagic complications and death, mainly when dengue infection is associated with coexisting conditions.

Ensaio para a implementação de procedimentos de um plano de manutenção das juntas de dilatação do estádio do Dragão

No Estádio do Dragão existem doze juntas de dilatação localizadas simetricamente, que separam o estádio em doze corpos independentes, com o objetivo de minimizar a fendilhação provocada pelas movimentações da estrutura resultantes da solicitação de ações diretas e, principalmente, indiretas nessa mesma estrutura. Neste relatório explicar-se-á a importância, causas e objetivos que levam à necessidade de utilização destas juntas de dilatação em geral nas edificações, e no caso particular do estádio referido. Este elemento estrutural é considerado pela empresa responsável pela manutenção do Estádio do Dragão como a causa de um dos principais problemas recorrentes no estádio que necessitam de uma exigente atenção. Esta consideração deve-se ao fato das intervenções nas juntas de dilatação terem um custo de manutenção bastante oneroso e também pelo frequente aparecimento de novas patologias associadas a este elemento, tais como infiltrações de água, que necessitam de uma reparação urgente. Portanto, no sentido de resolver estas patologias decorrentes do mau funcionamento dos sistemas de juntas existentes no Estádio do Dragão, foi proposto pela PortoEstádio a elaboração de procedimentos de um plano de manutenção das juntas de dilatação que permitisse planear as intervenções e mitigar o aparecimento dessas patologias, com o objetivo principal de minimizar os custos inerentes à manutenção das juntas de dilatação. Estes procedimentos solicitados e demais elementos complementares são apresentados no presente trabalho, com a classificação dos sistemas de juntas do Estádio do Dragão, identificação das principais patologias nos diversos sistemas de juntas, escolha de novos sistemas para substituição dos existentes no estádio e finalmente, a criação de uma calendarização de intervenções nas juntas para a implementação de um plano de manutenção preventiva neste elemento de grande importância estrutural.

FALSE-NEGATIVE DENGUE CASES IN RORAIMA, BRAZIL: AN APPROACH REGARDING THE HIGH NUMBER OF NEGATIVE RESULTS BY NS1 AG KITS

Serum samples from 150 NS1-negative (Platelia ELISA) patients presumptively diagnosed with dengue were analyzed by the TaqMan probed real-time reverse transcription PCR (TaqMan qRT-PCR) method. The qRT-PCR positive samples were tested for serotype by semi-nested RT-PCR and a qualitative immunochromatographic assay for IgG and IgM. Molecular detection methods showed 33 (22%) positive samples out of 150 NS1-antigen negative samples. Of these, 72% were collected up to day 2 after the onset of symptoms, when diagnostic sensitivity of NS1-antigen test assays is significantly enhanced. Most of the cases were not characterized as secondary infection. Twenty-eight samples were successfully serotyped, 75% of which for DENV-4, 14% for DENV-2, 7% for DENV-3 and 4% for DENV-1. These findings reaffirm the hyperendemic situation of the state of Roraima and suggest a lower sensitivity of the NS1 test, mainly when DENV-4 is the predominant serotype. Health care providers should therefore be aware of samples tested negative by NS1 antigen assays, especially when clinical symptoms and other laboratory data results show evidence of dengue infection.

SERUM LEVELS OF COPPER AND IRON IN DENGUE FEVER

SUMMARY The role of trace elements in dengue virulence is not yet known. The present study assessed the serum levels of two micronutrients, copper and iron, in cases of dengue fever. The study involved 96 patients of whom 48 had either severe or non-severe forms of dengue (with and without warning signs), and the remaining 48 were patients with other febrile illnesses (OFI), used as controls. Serum levels of copper and iron were evaluated at admission and by the time of defervescence using commercially available kits. At admission, no difference in the level of serum copper was observed between cases and controls. In the group of dengue cases, the copper level was found to be significantly decreased in severe and non-severe cases with warning signs, compared to non-severe cases without warning signs. In contrast, by the time of defervescence the copper level was found to be increased in all dengue cases compared to OFI controls, but no difference was observed among dengue cases. Unlike OFI controls, dengue cases showed an increasing pattern of copper levels from admission until defervescence. On the other hand, no such significant differences were observed in the serum level of iron in the clinical groups, except for a decreased iron level found in severe cases, compared to non-severe dengue without warning signs. The results show that copper is associated with dengue severity and this finding emphasizes the need to investigate the involvement of trace elements in disease severity so as to improve the prognosis of dengue.

DENGUE OUTBREAK IN MATO GROSSO STATE, MIDWESTERN BRAZIL

Dengue virus (DENV) is the most frequent arbovirus worldwide. In this study, we report a large outbreak in Mato Grosso State (MT). Serum samples from 604 patients with acute febrile illness for less than five days were inoculated in C6/36 cells, then infected cells were subjected to an indirect immunofluorescence test for DENV serotypes and yellow fever virus. Serum samples were submitted to a multiplex-semi-nested-RT-PCR for 11 flaviviruses. DENV-4 was isolated in 150/604 (24.8%) and DENV-1 in 19/604 (3.1%) specimens. By RT-PCR, 331 (54.8%) samples tested positive for DENV; 321 had single infections (DENV-4 n = 305; DENV-1 n = 15; DENV-3 n = 1), nine had co-infections of DENV-1/DENV-4, and one of DENV-2/DENV-4. DENV-4 was detected in 315/331 (95.2%) positive patients from 17 municipalities, and DENV-1 in 24/331 (7.2%) patients from five cities in north-central MT and the city of Cuiaba. The incidence of infection was higher in patients aged 20-39 (142/331; 42.9%). The NS5 partial nucleotide sequence of DENV-1 was most similar to that of genotype V, DENV-2 to Southeast Asian/American, DENV-3 to genotype III, and DENV-4 to genotype II strains, considered the most frequent strains in Brazil. This outbreak coincided with the introduction of DENV-4 in the state. Cuiaba was hyperendemic for the four DENV serotypes, highlighting the necessity for arbovirus surveillance in MT.

DENGUE DURING PREGNANCY: ASSOCIATION WITH LOW BIRTH WEIGHT AND PREMATURITY

The aim of this study was to evaluate the effects of dengue virus infection during pregnancy and its correlation with low birth weight, prematurity, and asphyxia. A non-concurrent cohort study reveals the association of dengue during pregnancy with prematurity and low birth weight, when birth occurred during the maternal-fetal viremia period (p = 0.016 and p < 0.0001, respectively).

EVALUATION OF SUBLETHAL EFFECTS OF Ipomoea cairica LINN. EXTRACT ON LIFE HISTORY TRAITS OF DENGUE VECTORS

Plant derived insecticides have considerable potential for mosquito control because these products are safer than conventional insecticides. This study aimed to investigate sublethal activities of Ipomoea carica or railway creeper crude acethonilic extract against life history trait of dengue vectors, Aedes albopictus and Aedes aegypti. The late third instar larvae of Ae. albopictus and Ae. aegypti were exposed to a sublethal dose at LC50 and larvae that survived were further cultured. Overall, Ipomea cairica crude extracts affected the whole life history of both Aedes species. The study demonstrated significantly lower egg production (fecundity) and eggs hatchability (fertility) in Ae. albopictus. The sublethal dose of crude extracts reduced significantly the width of larval head capsule and the wing length of both sexes in both Aedes species. The significance of sublethal effects of I. cairica against Aedes mosquitoes was an additional hallmark to demonstrate further activity of this plant despite its direct toxicity to the larvae. The reduced reproductive capacity as well as morphological and physiological anomalies are some of the effects that make I. cairica a potential candidate to be used as a new plant-based insecticide to control dengue vectors.