954 resultados para Manuel I, King of Portugal, 1469-1521.
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General note: Title and date provided by Bettye Lane.
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General note: Title and date provided by Bettye Lane.
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General note: Title and date provided by Bettye Lane.
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General note: Title and date provided by Bettye Lane.
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Firm’s financial information is essential to stakeholders’ decision making. Although not always financial statements show the firm’s real image. This study examines listed firms from Portugal and UK. Firms have different purposes to manipulate earnings: some strive for influencing investors’ perception about a particular company, some try to provide better position for gaining finance from credit institutions or paying less tax to tax authorities. Usually, this behaviour is induced when firms have financial problems. Consequently, the study also aims to see the impact of financial crisis on earnings management. We try to answer question how does extent of firms’ involvement in earnings management change when the world undergoes financial crisis. Furthermore, we also compare two countries with different legal forces in terms of quality of accounting to see the main differences. We used a panel data methodology to analyse financial data from 2004 till 2014 of listed firms from Portugal and UK. Beneish (1999) model was applied to categorize manipulator and non-manipulator firms. Analysing accounting information according to Beneish’s ratios, findings suggest that financial crisis had certain impact on firms’ tendency to manipulate financial results in UK although it is not statistically significant. Moreover, besides the differences between Portugal and UK, results contradict the common view of legal systems’ quality, as UK firms tend to apply more accounting techniques for manipulation than the Portuguese ones. Our main results also confirm that some UK firms manipulate ratios of receivables’ days, asset quality index, depreciation index, leverage, sales and general administrative expenses whereas Portuguese firms manipulate only receivables’ days. Finally, we also find that the main reason to manipulate results is not to influence the cost of obtained funds neither to minimize tax burden since net profit does not explain the ratios used in the Beneish model. Results suggest that the main concern to listed firms manipulate results is to influence financial investors perception.
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This report is the result of the curricular internship carried out in Bizpartner, a company from Slovakia, for the Master’s degree in Languages and Business Relations. The objective of this report is to present the activities developed during the internship, as well as a brief study of how Bizpartner internationalizes and the different results obtained from Portugal, Greece and the United Kingdom. There is a contextualization of Slovakia, Bizpartner and Internationalization, followed by the specific cases of Portugal, Greece and the United Kingdom. Finally, there is a reflection on all the work done, attempting to relate the internship with the knowledge acquired during the course.
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This paper describes a new 2D model for the photospheric evolution of the magnetic carpet. It is the first in a series of papers working towards constructing a realistic 3D non-potential model for the interaction of small-scale solar magnetic fields. In the model, the basic evolution of the magnetic elements is governed by a supergranular flow profile. In addition, magnetic elements may evolve through the processes of emergence, cancellation, coalescence and fragmentation. Model parameters for the emergence of bipoles are based upon the results of observational studies. Using this model, several simulations are considered, where the range of flux with which bipoles may emerge is varied. In all cases the model quickly reaches a steady state where the rates of emergence and cancellation balance. Analysis of the resulting magnetic field shows that we reproduce observed quantities such as the flux distribution, mean field, cancellation rates, photospheric recycle time and a magnetic network. As expected, the simulation matches observations more closely when a larger, and consequently more realistic, range of emerging flux values is allowed (4×1016 - 1019 Mx). The model best reproduces the current observed properties of the magnetic carpet when we take the minimum absolute flux for emerging bipoles to be 4×1016 Mx. In future, this 2D model will be used as an evolving photospheric boundary condition for 3D non-potential modeling.
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info:eu-repo/semantics/published
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Remote Sensing has been used for decades, and more and more applications are added to its repertoire. With this study we aim to show the use of Remote Sensing in the field of vegetation recovery monitoring in burned areas and the added value of data with a high spatial resolution. This was done by analysing both Landsat 7 and 8 scenes, after the forest fire of summer 2012 in the parish of Calde, in the central region of Portugal, as well as an orthophoto produced with images acquired by an unmanned aerial vehicle.
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The article appeared in a Festschrift devoted to a distinguished Polish linguist Professor Alfred F. Majewicz. It discusses the Christian name Alfred born by the Jubilarian in its various aspects: its Anglo-Saxon origins, etymology and popularity (past and present) in various European countries, with particular emphasis on Poland. It also presents some famous people, literary characters and pop culture heroes bearing this name.
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Introduction: Mental health has an imperative roll in general health, and it’s known that most mental and physical diseases are influenced by a combination of biological, psychological and social factors, in which takes place the Internet addiction. Objectives: identify the sociodemographic variables that influence the mental health of college students; identify academic variables that influence the mental health of college student. Methods: Quantitative, descriptive-analytical and cross-sectional study with 511 college students of the Central Region of Portugal. It was used a questionnaire on sociodemographic and academic context, and were used the following scales: Mental Health Scale – PhD José Luís Pais Ribeiro (2011); Internet Addiction Test, Portuguese version by Pontes e Patrão (2013). Results: Mostly female students, standing largely in the age group of 17-21 years, living in urban areas, with an average family income. Younger students have high addition to the internet (62.2%). Sex interfere with the mental health of students. The lower the negative impact of adding Internet emotions / feelings and lower its negative impact on daily life, the less anxiety, depression and loss of emotional / behavioral control of college students. The negative impact on daily life establishes a direct relationship with the positive affect, indicating that the greater the negative impact, less positive affect students. Conclusions: The results obtained point to the need to implement mental health programs, by conducting two workshops, promoting social interaction among students, to help them find more effective ways to respond to the daily challenges.
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Repeat photography is an efficient, effective and useful method to identify trends of changes in the landscapes. It was used to illustrate long-term changes occurring in the landscapes. In the Northeast of Portugal, landscapes changes is currently driven mostly by agriculture abandonment and agriculture and energy policy. However, there is a need to monitoring changes in the region using a multitemporal and multiscale approach. This project aimed to establish an online repository of oblique digital photography from the region to be used to register the condition of the landscape as recorded in historical and contemporary photography over time as well as to support qualitative and quantitative assessment of change in the landscape using repeat photography techniques and methods. It involved the development of a relational database and a series of web-based services using PHP: Hypertext Preprocessor language, and the development of an interface, with Joomla, of pictures uploading and downloading by users. The repository will make possible to upload, store, search by location, theme, or date, display, and download pictures for Northeastern Portugal. The website service is devoted to help researchers to obtain quickly the photographs needed to apply RP through a developed search engine. It can be accessed at: http://esa.ipb.pt/digitalandscape/.
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Mushrooms are known as a powerful source of bioactive compounds including antioxidants, inhibitors of human tumour cell lines growth, inducers of apoptosis and enhancers of immunity. Indeed, many pre-clinical studies have been conducted in human tumour cell lines and in some cases a number of compounds isolated from mushrooms have followed to clinical trials. The Northeast of Portugal is one of the European regions with higher wild mushrooms diversity. However, to our knowledge, no studies had been conducted so far to verify their bioactivities. The main aim of this work was the evaluation of the bioactive properties (antioxidant properties and growth inhibitory potential on human tumour cell lines) of wild edible mushrooms collected in the Northeast of Portugal. Once properly identified, methanolic, ethanolic and boiling water extracts were prepared from thirty eight wild mushroom species collected in that region. Chemical characterization was obtained by high performance liquid chromatography (HPLC) coupled to a photodiode array detector (DAD) or to a refraction index detector (RI). Antioxidant activity assays were carried out in those extracts, including evaluation of 2,2-diphenyl-1-picrylhydrazyl (DPPH) radicals scavenging capacity, reducing power and inhibition of β-carotene bleaching. Extract-induced cell growth inhibition was assessed with the sulforhodamine B assay in four human tumour cell lines (NCI-H460 - lung cancer, MCF-7 -breast cancer, HCT-15 -colon cancer and AGS - gastric cancer). The effects on cell cycle profile and apoptosis were evaluated by flow cytometry and the effect on the expression levels of proteins related to cell cycle and apoptosis was further investigated by Western blotting. Three wild edible mushroom species revealed growth inhibitory activity in the studied human tumour cell lines: Clitocybe alexandri ethanolic extract, Lepista inversa methanolic extract and Suillus collinitus methanolic extract. C. alexandri ethanolic extract induced an S-phase cell cycle arrest and increased the percentage of apoptotic cells, in the NCI-H460 cell line. The analysed mushroom species also provided interesting antioxidant potential, mainly the boiling water extract of L. inversa which showed the highest DPPH radical scavenging activity, reducing power and β-carotene bleaching inhibition. S. collinitus methanolic extract induced a slight increase in the number of cells in G1, with a concomitant decrease in the percentage of cells in the S phase of the cell cycle and an increase in the percentage of apoptotic cells, in the MCF-7 cell line. The combined use of the S. collinitus methanolic extract and etoposide caused a greater decrease in the percentage of cell growth, when compared to either of them used individually, indicating the potential benefit of this combination. The tested extracts were chemically characterized and protocatechuic, p-hydroxybenzoic, p-coumaric and cinnamic acids were the main compounds identified on the phenolic (methanolic and ethanolic) extracts, while mannitol, trehalose and arabinose were the main sugars found in the polysaccharidic (boiling water) extracts after hydrolysis. The individual compounds identified in the extracts were submitted to a screening of tumour cells growth inhibitory activity, but only the phenolic acids and a related compound, cinnamic acid, presented activity. This compound was found to be the most potent one regarding cell growth inhibition in the NCI-H460 cell line. The effect of the individual and combined treatment with the identified compounds was also evaluated. Cinnamic and protochatequic acids caused a statistically significantly reduction in the number of viable cells. In addition, p-hydroxybenzoic acid did not show any significantly reduction in the viable cell number. Nevertheless, it was verified that the concomitant use of the three compounds provided the strongest decrease in the viable cell number, suggesting a possible concomitant effect of those compounds. Overall, the present work has contributed to further understand the bioactive potential of wild edible mushrooms from the Northeast of Portugal. This study allowed to identify some species with antioxidant or tumour cell growth inhibitory potential.
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This paper analyses the intermediary role of the technical bodies that support the use of budgetary and financial information by central government politicians in Portugal. The main findings show that information brokers are playing a central role in preparing this information in a credible, simple and understandable way. However, even if not intentionally, the information they present can be biased. Politicians need to be aware that the information brokers they rely on may not be giving them ‘neutral’ information.