Normas internacionais de contabilidade: da teoria à prática

O livro “Normas Internacionais de Contabilidade – Da teória à prática" merece um interesse acrescido por vários motivos, desde logo pelo facto de se tratar de uma leitura objectiva e inteligível, para mesmo aqueles que não lidam de forma directa com este tema. O autor, não se preocupou apenas em plasmar as diferentes normas, mas, pelo contrário, procedeu à análise das mesmas, tecendo comentários a propósito, tendo seguido uma abordagem de carácter prático, como o próprio título o indica. Por outras palavras, este livro tem como objectivos centrais organizar, estruturar e divulgar uma abordagem teórico-prática da aplicação das normas. É uma obra inovadora, pelo conteúdo e pela abordagem, que vai marcar um momento essencial na tão desejada evolução do relato financeiro.

Multi-agent management system for electric vehicle charging

This paper proposes an implementation, based on a multi-agent system, of a management system for automated negotiation of electricity allocation for charging electric vehicles (EVs) and simulates its performance. The widespread existence of charging infrastructures capable of autonomous operation is recognised as a major driver towards the mass adoption of EVs by mobility consumers. Eventually, conflicting requirements from both power grid and EV owners require automated middleman aggregator agents to intermediate all operations, for example, bidding and negotiation, between these parts. Multi-agent systems are designed to provide distributed, modular, coordinated and collaborative management systems; therefore, they seem suitable to address the management of such complex charging infrastructures. Our solution consists in the implementation of virtual agents to be integrated into the management software of a charging infrastructure. We start by modelling the multi-agent architecture using a federated, hierarchical layers setup and as well as the agents' behaviours and interactions. Each of these layers comprises several components, for example, data bases, decision-making and auction mechanisms. The implementation of multi-agent platform and auctions rules, and of models for battery dynamics, is also addressed. Four scenarios were predefined to assess the management system performance under real usage conditions, considering different types of profiles for EVs owners', different infrastructure configurations and usage and different loads on the utility grid (where real data from the concession holder of the Portuguese electricity transmission grid is used). Simulations carried with the four scenarios validate the performance of the modelled system while complying with all the requirements. Although all of these have been performed for one charging station alone, a multi-agent design may in the future be used for the higher level problem of distributing energy among charging stations. Copyright (c) 2014 John Wiley & Sons, Ltd.

Tecnologia e cidadania: a AP à distância de um clique

Comunicação apresentada no Ciclo de Debates "Pensar a Administração Pública", 15.ª Sessão - Tecnologia e Cidadania: a AP à distância de um clique, organizada pelo INA, em Lisboa a 4 de junho de 2015

Chagas' disease in the Brazilian Amazon: III. a cross-sectional sutdy

Two serological surveys for Chagas' infection were carried out, in 1991 and 1993, respectively, using a conglomerate family samples from the residents in the town of Barcelos (in the northern part of the State of Amazonas, on the right bank of the Rio Negro, 490 Km up-river from Manaus), using indirect immunofluorescent tests for anti-T. cruzi antibodies. In the first survey (1991), 628 blood samples from the residents of 142 dwellings were tested, showing positive in 12.7% for anti-T. cruzi antibodies and in 1993 an other 658 samples from residents of 171 dwellings showed positive in 13.7% of the tests, thus confirming the previous results. From 170 individuals with positive serology for T. cruzi antibodies, 112 (66%) were interviewed and submitted to electrocardiographic and clinical examinations; 82 (73.2%) of them gave consent for xenodiagnosis. From the 112 interviewed 52 (46.4%) recognized the triatomines as "piaçavas' lice", 48 (42.8%) knew the bugs from their work places being gatherers of piaçava fibers in rural areas and 19 (16.9%) said that have been bitten by bugs in their huts. Only 2 (2.4%) of 82 xenodiagnosis applied were positive for T. cruzi and 9 (8%) of the ECG had alterations compatible with Chagas' disease.

Electrophoretic protein patterns and numerical analysis of Candida albicans from the oral cavities of healthy children

The aim of this research was to evaluate the protein polymorphism degree among seventy-five C. albicans strains from healthy children oral cavities of five socioeconomic categories from eight schools (private and public) in Piracicaba city, São Paulo State, in order to identify C. albicans subspecies and their similarities in infantile population groups and to establish their possible dissemination route. Cell cultures were grown in YEPD medium, collected by centrifugation, and washed with cold saline solution. The whole-cell proteins were extracted by cell disruption, using glass beads and submitted to SDS-PAGE technique. After electrophoresis, the protein bands were stained with Coomassie-blue and analyzed by statistics package NTSYS-pc version 1.70 software. Similarity matrix and dendrogram were generated by using the Dice similarity coefficient and UPGMA algorithm, respectively, which made it possible to evaluate the similarity or intra-specific polymorphism degrees, based on whole-cell protein fingerprinting of C. albicans oral isolates. A total of 13 major phenons (clusters) were analyzed, according to their homogeneous (socioeconomic category and/or same school) and heterogeneous (distinct socioeconomic categories and/or schools) characteristics. Regarding to the social epidemiological aspect, the cluster composition showed higher similarities (0.788 < S D < 1.0) among C. albicans strains isolated from healthy children independent of their socioeconomic bases (high, medium, or low). Isolates of high similarity were not found in oral cavities from healthy children of social stratum A and D, B and D, or C and E. This may be explained by an absence of a dissemination route among these children. Geographically, some healthy children among identical and different schools (private and public) also are carriers of similar strains but such similarity was not found among other isolates from children from certain schools. These data may reflect a restricted dissemination route of these microorganisms in some groups of healthy scholars, which may be dependent of either socioeconomic categories or geographic site of each child. In contrast to the higher similarity, the lower similarity or higher polymorphism degree (0.499 < S D < 0.788) of protein profiles was shown in 23 (30.6%) C. albicans oral isolates. Considering the social epidemiological aspect, 42.1%, 41.7%, 26.6%, 23.5%, and 16.7% were isolates from children concerning to socioeconomic categories A, D, C, B, and E, respectively, and geographically, 63.6%, 50%, 33.3%, 33.3%, 30%, 25%, and 14.3% were isolates from children from schools LAE (Liceu Colégio Albert Einstein), MA (E.E.P.S.G. "Prof. Elias de Melo Ayres"), CS (E.E.P.G. "Prof. Carlos Sodero"), AV (Alphaville), HF (E.E.P.S.G. "Honorato Faustino), FMC (E.E.P.G. "Prof. Francisco Mariano da Costa"), and MEP (E.E.P.S.G. "Prof. Manasses Ephraim Pereira), respectively. Such results suggest a higher protein polymorphism degree among some strains isolated from healthy children independent of their socioeconomic strata or geographic sites. Complementary studies, involving healthy students and their families, teachers, servants, hygiene and nutritional habits must be done in order to establish the sources of such colonization patterns in population groups of healthy children. The whole-cell protein profile obtained by SDS-PAGE associated with computer-assisted numerical analysis may provide additional criteria for the taxonomic and epidemiological studies of C. albicans.

A Laqueação Tubária no Espaço Psicológico

Com este estudo pretende-se fazer uma abordagem da problemática da laqueação tubária à luz de um entendimento psicológico.São avaliados os motivos pelos quais as mulheres pedem laqueações e quais os possíveis factores de risco e arrependimento.

Dermoid Tumor of the Lateral Wall of the Cavernous Sinus

BACKGROUND: Congenital intracranial dermoid tumors are very rare. The location of these dermoid lesions in the cavernous sinus and the complexity of the operative procedure for these lesions have been noted by several authors. Dermoid tumors originating in the cavernous sinus are usually interdural, and thus blurred vision is an uncommon presentation. CASE DESCRIPTION: Herein we report the first incidental case of a cavernous sinus dermoid cyst in a 21-year-old woman. CONCLUSIONS: A literature review was done and the possible treatments and approaches for this lesion are discussed. We consider that surgical treatment is indicated in most incidental cavernous sinus dermoid lesions due to the possible symptoms related to compression or rupture leading to chemical meningitis.

The relationship of cardiorespiratory fitness, birth weight and parental BMI on adolescents’ obesity status

The aims of this study were as follows: (1) to analyze differences in cardiorespiratory fitness (CRF), parents' body mass index (BMI) and birth weight (BW) between non-overweight (NOW) and overweight/obese (OV/OB) adolescents, and (2) to investigate the association of those variables with the risk of their biological offspring being OV/OB. This study comprised 788 adolescents (477 girls and 311 boys), aged between 12 and 18 years. CRF was predicted by maximal multistage 20-m shuttle-run test according to the procedures described in FITNESSGRAM. Children's BMI was classified according to the International Obesity Task Force. Adolescents' BW was assessed from each child's pediatric record at birth. Parents' OV/OB status was defined and classified according to the World Health Organization. Socioeconomic status was defined by parental education. The prevalence OV/OB was 21.4 and 5.3%, respectively, and there were no gender differences. The OV/OB adolescents (girls and boys) had significantly (P

Estudo de viabilidade técnico-económica da instalação de caldeiras a biomassa para o aquecimento central do ISEP

Neste projeto pretende-se utilizar uma fonte energética renovável (nomeadamente a biomassa), no âmbito da produção de água quente para aquecimento central das instalações do Instituto Superior de Engenharia do Porto (ISEP). O objetivo principal remete para a avaliação técnico-económica da substituição das quinze caldeiras existentes, alimentadas a gás natural, por seis caldeiras alimentadas a biomassa, nomeadamente a pellets. Desta forma, permite-se apostar na biomassa como uma alternativa para reduzir a dependência dos combustíveis fósseis. Neste trabalho apresenta-se uma comparação realista do sistema de aquecimento existente face ao novo a implementar, alimentado por um combustível renovável utilizando caldeiras a pellets de 85% de rendimento. Para realizar esta comparação, usou-se as faturas energéticas de gás natural do ISEP, o custo da quantidade equivalente necessária de pellets, os custos de manutenção dos dois tipos de caldeiras e, os custos do consumo de energia elétrica por parte de ambas as caldeiras. Com este estudo, estimou-se uma poupança anual de 84.100,76 €/ano. Determinaram-se experimentalmente, em laboratório, os parâmetros essenciais de uma amostra de pellets, que foram usados para calcular as necessidades energéticas em biomassa no ISEP, bem como a produção de cinzas gerada por parte das caldeiras. Foi proposto um destino ambientalmente adequado para os 788,5 kg/ano de cinzas obtidas – a utilização na compostagem, após tratamento e aprovação de ensaios ecotoxicológicos realizados pela empresa que fará a sua recolha. As caldeiras a pellets terão um consumo mínimo teórico de 16,47 kgpellets/h, consumindo previsivelmente 197,13 tpellets/ano. Para este efeito, serão usadas caldeiras Quioto de 150 kW da marca Zantia. Para comparar distintas possibilidades de investimento para o projeto, avaliaram-se dois cenários: um foi escolhido de forma a cobrir o somatório da potência instalada das caldeiras atuais e o outro de forma a responder aos consumos energéticos em aquecimento atuais. Além disso, avaliaram-se cenários de financiamento do investimento distintos: um dos cenários corresponde ao pagamento do investimento total do projeto no momento da aquisição das caldeiras, enquanto o outro cenário, mais provável de ser escolhido, refere-se ao pedido de um empréstimo ao banco, no valor de 75% do investimento total. Para o cenário mais provável de investimento, obteve-se um VAL de 291.364,93 €/ano, com taxa interna de rentabilidade (TIR) de 17 %, um índice de rentabilidade (IR) de 1,85 e um período de retorno (PBP) de 5 anos. Todos os cenários avaliados registam rentabilidade do projeto de investimento, sem risco para o projeto.

Anti-Phospholipase A2 Receptor Antibodies in the Diagnosis of Idiopathic Membranous Nephropathy

Circulating anti-phospholipase A2 receptor antibodies (anti-PLA2R) have been described in 70% to 80% of the patients with idiopathic membranous nephropathy (iMN), but not in patients with secondary membranous nephropathy or other glomerular diseases. The goal of this study was to evaluate the sensitivity and specificity of the assay for anti-PLA2R in the diagnosis of iMN. Anti-PLA2R IgG, Elisa and immunofluorescence tests were used to detect circulating anti-PLA2R. These tests were applied in 53 patients who had a kidney biopsy. Of these, 38 had histological diagnosis of membranous nephropathy (MN) and the remaining had other glomerular diseases. The MN was classified as idiopathic in 33 patients after clinical exclusion of secondary causes. Anti-PLA2R were positive in 57.6% of the patients with iMN. All patients with secondary membranous nephropathy or other glomerular diseases did not show circulating anti-PLA2R. The sensitivity was 57.6% (CI 39.2-74.5) and specificity 100% (CI 47.8-100), AUC 0.788; p < 0.0001 for the detection of iMN. 71.4% of the iMN patients that tested negative for anti-PLA2R were in partial or complete remission. The detection of anti-PLA2R in the studied population had a specificity of 100% for the iMN diagnosis. Prior treatments seem to make the test negative and contribute to a lower sensitivity.

American Society of Anesthesiologists Score: Still Useful After 60 Years? Results of the EuSOS Study

OBJECTIVE: The European Surgical Outcomes Study described mortality following in-patient surgery. Several factors were identified that were able to predict poor outcomes in a multivariate analysis. These included age, procedure urgency, severity and type and the American Association of Anaesthesia score. This study describes in greater detail the relationship between the American Association of Anaesthesia score and postoperative mortality. METHODS: Patients in this 7-day cohort study were enrolled in April 2011. Consecutive patients aged 16 years and older undergoing inpatient non-cardiac surgery with a recorded American Association of Anaesthesia score in 498 hospitals across 28 European nations were included and followed up for a maximum of 60 days. The primary endpoint was in-hospital mortality. Decision tree analysis with the CHAID (SPSS) system was used to delineate nodes associated with mortality. RESULTS: The study enrolled 46,539 patients. Due to missing values, 873 patients were excluded, resulting in the analysis of 45,666 patients. Increasing American Association of Anaesthesia scores were associated with increased admission rates to intensive care and higher mortality rates. Despite a progressive relationship with mortality, discrimination was poor, with an area under the ROC curve of 0.658 (95% CI 0.642 - 0.6775). Using regression trees (CHAID), we identified four discrete American Association of Anaesthesia nodes associated with mortality, with American Association of Anaesthesia 1 and American Association of Anaesthesia 2 compressed into the same node. CONCLUSION: The American Association of Anaesthesia score can be used to determine higher risk groups of surgical patients, but clinicians cannot use the score to discriminate between grades 1 and 2. Overall, the discriminatory power of the model was less than acceptable for widespread use.

Observações sobre o diagnóstico laboratorial e a epidemiologia da leishmaniose tegumentar no Estado do Paraná, sul do Brasil

De 1986 a 1997 foram encaminhados ao Laboratório de Ensino e Pesquisa em Análises Clínicas, da Universidade Estadual de Maringá, 1418 pacientes suspeitos de leishmaniose tegumentar para diagnóstico laboratorial. Os testes utilizados foram a intradermorreação de Montenegro, reação de imunofluorescência indireta, pesquisa direta, isolamento e identificação de Leishmania. Destes pacientes, 955 (67,3%) apresentaram pelo menos um dos testes positivo, entre os quais 804 (84,2%) contraíram a infecção no Estado do Paraná, 665 (69,6%) tinham de 15 a 49 anos de idade, 658 (68,9%) eram do sexo masculino, 523 (54,8%) foram diagnosticados nos 3 primeiros meses de evolução da lesão e 74 (7,7%) apresentavam comprometimento nasobucofaríngeo. Dos 83 municípios do Estado do Paraná envolvidos, destacaram-se São Jorge do Ivaí (10,2%), Doutor Camargo (9,8%), Terra Boa (7,3%), Maringá (7,3%), Jussara (6,0%) e Cianorte (4,5%). Foram isoladas 77 cepas de Leishmania (Viannia) braziliensis, predominando (63,6%) o serodema 1.

Alta prevalência do genótipo 1 em portadores de hepatite C crônica em Belo Horizonte, MG

O vírus da hepatite C é caracterizado pela significativa heterogeneidade genética e é atualmente classificado em seis genótipos principais e diversos subtipos. A determinação do genótipo do vírus tem importância na prática clínica para orientar o tratamento dos pacientes portadores de hepatite C crônica. A prevalência dos diferentes genótipos e subtipos do vírus da hepatite C não tem sido amplamente estudada em algumas regiões do Brasil. Neste estudo foram analisadas 788 amostras de pacientes portadores de hepatite C crônica atendidos nos Centros de Referência em Hepatites Virais de Belo Horizonte, entre 2002 e 2006. A genotipagem do vírus foi realizada por seqüenciamento direto da região 5’ UTR. Adicionalmente, foi realizada análise filogenética incluindo todas as variantes genotípicas obtidas. Observou-se alta prevalência do genótipo 1 (78,4%; 1b [40,4%], 1a [37,5%] e 1a/b [0,5 %]), seguida pelo genótipo 3a (17,9%) e pelo 2b (3,1%). Foram identificadas três amostras (0,4%) com o genótipo 2a/c e duas amostras (0,2%) com o genótipo 4. A análise filogenética mostrou a segregação esperada das seqüências obtidas junto às seqüências de referência para os genótipos 1, 2, 3 e 4, exceto em duas amostras do genótipo 1a. A alta prevalência do genótipo 1 (78,4%), encontrada na população de Belo Horizonte é semelhante à previamente descrita em outras cidades, como Rio de Janeiro, mas superior à encontrada em São Paulo e no Sul do país. A presença de raras seqüências atípicas da região 5’UTR sugere a presença de variantes do vírus da hepatite C nesta população.

Modelos de apoio às decisão na conceção e planeamento de um armazém

Programa Doutoral em Engenharia Industrial e de Sistemas.

A mensuração do Capital Humano nas organizações: estudo de caso da empresa Tuacar, SA

Relatório de estágio de mestrado em Contabilidade