Lacunas entre a perceção dos preparadores e utilizadoredos sobre a qualidade da contabilística interna

Existe um amplo consenso na literatura à volta de ideia de que a finalidade da contabilidade de gestão é apoiar a tomada de decisão e o controlo de gestão das organizações. Contudo, não existem evidências suficientes, de que a contabilidade de gestão, quando aplicada à realidade concreta de cada organização, cumpre afectivamente essa finalidade. Um dos motivos pelos quais a contabilidade de gestão pode ver-se limitada no cumprimento dos seus objetivos é a existência de uma lacuna entre a percepção do preparador da informação sobre a qualidade da informação que fornece e a percepção do receptor da informação sobre a qualidade da mesma. Assumindo que a qualidade da informação pode ser avaliada através do reconhecimento da presença das características de relevância, fiabilidade, tempestividade, frequência e compreensibilidade, esta dissertação tem como objetivo avaliar a existência de uma lacuna de percepção entre fornecedor e receptor de informação e analisar as diferentes perspetivas que determinam, ou não, a dimensão dessa lacuna. Para esse efeito foi realizado um estudo de caso comparativo de 12 Pequenas e Médias Empresas portuguesas do sector do calçado, todas situadas na mesma área geográfica. Os dados foram recolhidos através de entrevistas semi-estruturadas a preparadores e receptores de informação. Estes dados foram complementados com documentos de prestação de contas, relatórios de gestão internos, mapas de reporte interno. Dada a natureza qualitativa da maioria dos dados, foi feita uma decomposição da informação obtida das empresas e uma análise de conteúdo. Simultaneamente foi realizada uma análise quantitativa com vista em determinar a dimensão da lacuna de percepção entre preparador/receptor da informação. Os resultados revelam que não existe uma lacuna significativa quanto às percepções das características de qualidade atribuídas à informação. Os resultados sugerem ainda que a lacuna de percepção é menor quando os vários atores percepcionam o papel da contabilidade de gestão tal como é enfatizado na literatura. Este estudo contribui para a literatura na medida em que apresenta uma revisão da utilização da informação para a tomada de decisão. Ainda, contribui para os agentes da indústria terem uma melhor percepção sobre a importância do fenómeno em causa.

Projeto de estabilidade de internato masculino

O presente documento corresponde à realização de um projeto de estruturas em betão armado e estrutura metálica. A escolha deste tema teve como propósito aplicar os conhecimentos adquiridos ao longo do percurso académico, sobretudo em disciplinas do ramo de estruturas. O trabalho desenvolvido é um Projeto de Estabilidade de Betão Armado e Estrutura Metálica de um Internato Masculino para Padres em Onameva, Cunene – Angola. A elaboração deste projeto decorre da realização de um estágio formal de 8 meses na empresa CALCULUS, Miguel Barros – Engenharia, LDA, com o objetivo principal de reunir os requisitos necessários à admissão na Ordem dos Engenheiros. No contexto laboral de um gabinete de projetos de engenharia civil, foi feita a integração de forma gradual e sustentada das competências adquiridas ao longo da formação académica e vivenciadas situações reais de trabalho profissional. De entre as atividades desenvolvidas no estágio, foi escolhido o projeto de estabilidade acima referido pela oportunidade de realizar todas as etapas do seu desenvolvimento, desde a análise da arquitetura até à elaboração das peças escritas e desenhadas, dando assim resposta às exigências necessárias para a conclusão do Mestrado em Engenharia Civil, no ramo de Estruturas, pelo Instituto Superior de Engenharia do Porto.

Leg Ulcers in Antiphospholipid Syndrome Secondary to Systemic Lupus Erythematosus Treated with Intravenous Immunoglobulin

BACKGROUND: Despite encouraging reports on the efficacy of intravenous immunoglobulin (IVIg) in antiphospholipid syndrome, the clinical value of this treatment is not well established, and most of the data are based on case reports and small series of patients. OBSERVATION: We describe the significant improvement of leg ulcers with IVIg in a 61-year-old female, with diabetes mellitus, venous peripherical insufficiency and secondary antiphospholipid syndrome to systemic lupus erythematosus. CONCLUSIONS: This case illustrates a rare cause of leg ulcers and documents that IVIg may be an effective adjuvant treatment in the management of selected patients with antiphospholipid syndrome when conventional strategies using subcutaneous heparin and low-dose aspirin are insufficient.

The national physics and chemistry exams and the learning of sciences

Dissertação apresentada para obtenção do Grau de Doutor em Ciências da Educação, pela Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa

Unstabilised rammed earth: characterization of material collected from old constructions in South Portugal and comparison to normative requirements

International Journal of Architectural Heritage, 8: 185–212, 2014

Spatial analysis of crime evolution in Portugal between 1995 and 2013

The main objective of this survey was to perform descriptive analysis of crime evolution in Portugal between 1995 and 2013. The main focus of this survey was to analyse spatial crime evolution patterns in Portuguese NUTS III regions. Most important crime types have been included into analysis. The main idea was to uncover relation between local patterns and global crime evolution; to define regions which have contributed to global crime evolution of some specific crime types and to define how they have contributed. There were many statistical reports and scientific papers which have analysed some particular crime types, but one global spatial-temporal analysis has not been found. Principal Component Analysis and multidimensional descriptive data analysis technique STATIS have been the base of the analysis. The results of this survey has shown that strong spatial and temporal crime patterns exist. It was possible to describe global crime evolution patterns and to define crime evolution patterns in NUTS III regions. It was possible to define three to four groups of crimes where each group shows similar spatial crime dynamics.

Quality of institutional care and early childhood development

Institutional rearing adversely affects children’s development, but the extent to which specific characteristics of the institutional context and the quality of care provided contribute to problematic development remains unclear. In this study, 72 preschoolers institutionalised for at least 6 months were evaluated by their caregiver using the Child Behavior Checklist and the Disturbances of Attachment Interview. Distal and proximate indices of institutional caregiving quality were assessed using both staff reports and direct observation. Results revealed that greater caregiver sensitivity predicted reduced indiscriminate behaviour and secure-base distortions. A closer relationship with the caregiver predicted reduced inhibited attachment behaviour. Emotional and behavioural problems proved unrelated to caregiving quality. Results are discussed in terms of (non)-shared caregiving factors that influence institutionalised children’s development.

A excelência da escola pública portuguesa: efeitos sobre o modo de trabalho do professor

Dissertação de mestrado em Ciências da Educação (área de especialização em Educação de Adultos)

Development of an inspection regime for on-site domestic wastewater treatment systems

The overall purpose of this study was to develop a thorough inspection regime for onsite wastewater treatment systems, which is practical and could be implemented on all site conditions across the country. With approximately 450,000 onsite wastewater treatment systems in Ireland a risk based methodology is required for site selection. This type of approach will identify the areas with the highest potential risk to human health and the environment and these sites should be inspected first. In order to gain the required knowledge to develop an inspection regime in-depth and extensive research was earned out. The following areas of pertinent interest were examined and reviewed, history of domestic wastewater treatment, relevant wastewater legislation and guidance documents and potential detrimental impacts. Analysis of a questionnaire from a prior study, which assessed the resources available and the types of inspections currently undertaken by Local authorities was carried out. In addition to the analysis of the questionnaire results, interviews were carried out with several experts involved in the area of domestic wastewater treatment. The interview focussed on twelve key questions which were directed towards the expert’s opinions on the vital aspects of developing an inspection regime. The background research, combined with the questionnaire analysis and information from the interviews provided a solid foundation for the development of an inspection regime. Chapter 8 outlines the inspection regime which has been developed for this study. The inspection regime includes a desktop study, consultation with the homeowners, visual site inspection, non-invasive site tests, and inspection of the treatment systems. The general opinion from the interviews carried out, was that a standardised approach for the inspections was necessary. For this reason an inspection form was produced which provides a standard systematic approach for inspectors to follow. This form is displayed in Appendix 3. The development of a risk based methodology for site selection was discussed and a procedure similar in approach to the Geological Survey of Irelands Groundwater Protection Schemes was proposed. The EPA is currently developing a risk based methodology, but it is not available to the general public yet. However, the EPA provided a copy of a paper outlining the key aspects of their methodology. The methodology will use risk maps which take account of the following parameters: housing density, areas with inadequate soil conditions, risk of water pollution through surface and subsurface pathways. Sites identified with having the highest potential risk to human health and the environment shall be inspected first. Based on the research carried out a number of recommendations were made which are outlined in Chapter 10. The principle conclusion was that, if these systems fail to operate satisfactorily, home owners need to understand that these systems dispose of the effluent to the 'ground' and the effluent becomes part of the hydrological cycle; therefore, they are a potential hazard to the environment and human health. It is the owners, their families and their neighbours who will be at most immediate risk.

EFNS guidelines on diagnosis and management of neuromyelitis optica.

BACKGROUND AND PURPOSE: Neuromyelitis optica (NMO) or Devic's disease is a rare inflammatory and demyelinating autoimmune disorder of the central nervous system (CNS) characterized by recurrent attacks of optic neuritis (ON) and longitudinally extensive transverse myelitis (LETM), which is distinct from multiple sclerosis (MS). The guidelines are designed to provide guidance for best clinical practice based on the current state of clinical and scientific knowledge. SEARCH STRATEGY: Evidence for this guideline was collected by searches for original articles, case reports and meta-analyses in the MEDLINE and Cochrane databases. In addition, clinical practice guidelines of professional neurological and rheumatological organizations were studied. RESULTS: Different diagnostic criteria for NMO diagnosis [Wingerchuk et al. Revised NMO criteria, 2006 and Miller et al. National Multiple Sclerosis Society (NMSS) task force criteria, 2008] and features potentially indicative of NMO facilitate the diagnosis. In addition, guidance for the work-up and diagnosis of spatially limited NMO spectrum disorders is provided by the task force. Due to lack of studies fulfilling requirement for the highest levels of evidence, the task force suggests concepts for treatment of acute exacerbations and attack prevention based on expert opinion. CONCLUSIONS: Studies on diagnosis and management of NMO fulfilling requirements for the highest levels of evidence (class I-III rating) are limited, and diagnostic and therapeutic concepts based on expert opinion and consensus of the task force members were assembled for this guideline.

La consultance ou les coulisses d'une pratique de soins.. [The consultation or behind the scenes...]

Sur la base d'une analyse de leur pratique, les membres d'une équipe mobile intra-hospitalière de soins palliatifs proposent de définir le concept de la consultance. En décrivant trois modèles d'interaction entre un praticien et un consultant, ils invitent à prendre conscience de la complexité des enjeux relationnels existant entre les intervenants et espèrent ainsi favoriser leur collaboration au bénéfice du patient.

Parent-child agreement and prevalence estimates of diagnoses in childhood: direct interview versus family history method.

Diagnostic information on children is typically elicited from both children and their parents. The aims of the present paper were to: (1) compare prevalence estimates according to maternal reports, paternal reports and direct interviews of children [major depressive disorder (MDD), anxiety and attention-deficit and disruptive behavioural disorders]; (2) assess mother-child, father-child and inter-parental agreement for these disorders; (3) determine the association between several child, parent and familial characteristics and the degree of diagnostic agreement or the likelihood of parental reporting; (4) determine the predictive validity of diagnostic information provided by parents and children. Analyses were based on 235 mother-offspring, 189 father-offspring and 128 mother-father pairs. Diagnostic assessment included the Kiddie-schedule for Affective Disorders and Schizophrenia (K-SADS) (offspring) and the Diagnostic Interview for Genetic Studies (DIGS) (parents and offspring at follow-up) interviews. Parental reports were collected using the Family History - Research Diagnostic Criteria (FH-RDC). Analyses revealed: (1) prevalence estimates for internalizing disorders were generally lower according to parental information than according to the K-SADS; (2) mother-child and father-child agreement was poor and within similar ranges; (3) parents with a history of MDD or attention deficit hyperactivity disorder (ADHD) reported these disorders in their children more frequently; (4) in a sub-sample followed-up into adulthood, diagnoses of MDD, separation anxiety and conduct disorder at baseline concurred with the corresponding lifetime diagnosis at age 19 according to the child rather than according to the parents. In conclusion, our findings support large discrepancies of diagnostic information provided by parents and children with generally lower reporting of internalizing disorders by parents, and differential reporting of depression and ADHD by parental disease status. Follow-up data also supports the validity of information provided by adolescent offspring.

Facing the challenge: The impact of the recession and unemployment on men's health in Ireland

The economic recession with its accompanying rise in unemployment rates is linked to extremely adverse effects for men’s mental health. This research report Facing the Challenge – The Impact of the Recession and Unemployment on Men’s Health in Ireland identifies a strong expectation of increased mental health problems for men given the very strong correlation between unemployment and male mental ill health. The report is the result of a research and consultation process carried out, in Northern Ireland and the Republic of Ireland, by Nexus Research Co-operative on behalf of IPH. 93% of frontline organisations, North and South, in contact with unemployed men linked health challenges to unemployment and recession and all organisations surveyed noted adverse health challenges for men they work with. In addition to health challenges being higher for unemployed men, they were also very high for men who saw themselves as being threatened with unemployment. The organisations surveyed and the men who were interviewed identified the challenges to health as:•    High levels of stress or anxiety•    Dependency on or over-use of alcohol/other drugs•    Deterioration in physical health•    Development of conflict in family or close personal relationships•    Isolation (including sharing or communicating problems)•    A reluctance to approach services or seek help

Le Groupe Prévention et Traitement des Plaies des Hospices-CHUV [The Hospices-CHUV's Wound Prevention and Treatment Group]

The treatment of wounds is a challenge that caregivers of all specialities encounter daily in the care of an ageing population and chronically ill patients. An interdisciplinary group has been created in recent years within the Hospices-CHUV to assist caregivers in their care of patients with wounds. This group has developed a variety of tools to assist decision-making and offers a range of continuing education for those employees involved in wound care. The authors describe the approach of the group and the documents produced during the first two years of experience.

Review of Key Issues in Relation to Equality in the HPSS (PDF 296 KB)

The aim of this paper is to highlight the key issues as expressed by representative groups in research material and consultation responses received by the Department. Initially the majority of the issues identified have been gleaned from documentation such as press releases, research reports and a literature review commissioned by the Department of Health, Social Services and Public Safety. åÊ