997 resultados para Libraries--Europe, Eastern--Periodicals
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Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa Para a obtenção do Grau de Mestre em Energia e Bioenergia
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We investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for financial reporting, in the traditional use of the banking system or capital markets for firm financing, in legal systems and cultural environment. We find that in European stock markets discretionary accruals are positively related with the Corwin and Schultz high-low spread estimator used as a proxy for information asymmetry. Our results suggest that the earnings management component of accruals outweighs the informational component, but the significance of the relation varies across countries. Further, such association tends to be stronger for firms with the highest levels of positive discretionary accruals. Consistent with the evidence provided by the authors, our results also suggest that the high-low spread estimator is more efficient than the closing bid-ask spread when analysing the impact of information quality on information asymmetry.
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Neste trabalho pretende consolidar-se a contribuição portuguesa para o estudo comunitário “Na Assessment of the Social and Economic Cohesion Aspects of the Development of the Information Society in Europe” elaborado por um consórcio europeu liderado pela Nexus Europe e em que intervém o ISEGI- Instituto Superior de Estatística e Gestão de Informação, da Universidade Nova de Lisboa, como parceiro nacional português.
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Higher education has earned in the recent years an increasing attention in Europe. European Higher Education Area (EHEA) is being developed, a three-cycle qualifications structure is formally in place, the principles of quality assurance are agreed, and a range of mobility instruments is being created. A European Qualifications Framework (EQF) is established (2008), and national qualifications frameworks in Europe should be all be published this year. In the HRM field, higher education is remaining largely unexamined. It is undertheorised and with lack of empirical research, especially if we consider the European reality. With the exception of Brewster et al. (2000) and Boxall et al. (2007), all the research published on the specific HRM higher education field seems to be American (Barber, 1999; Chadwick, 2005; Hayton et al.,2005; Kaufman, 1996, 1999; Langbert, 2005, 2000; Sincoff & Owen, 2004; Van Eyden et al., 1997; Wimbush 2008). This study analyses HRM higher education in Europe with the aim to identify the current trends of European HRM academic qualifications system. In order to provide strategic indicators on the subject, research was carried out in 14 European countries. The sample was constituted by the three cycles defined in Bergen (bachelor, master and PhD) and the primary information source was the Portal on Learning Opportunities throughout the European Space promoted by the European Commission (PLOTEUS). Within a qualitative methodology, qualifications’ structures, approaches, and competencies are explored as main analytical categories.
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The building of social Europe: companies, territories, movement of the workforce. For ten years, companies have been obliged to standardize the quality of their products interaationally, which goes along with a dismantling of the landmarks of the territories of political action in France. This article presents some current research about the movement of the labour force in Europe and raise the issue of coordination between the different legitimate categories and the attitude of the various administrations (work, health) concemed by this phenomenon.
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Little is known of cancer rehabilitation needs in Europe. EUROCHIP-3 organised a group of experts to propose a list of population-based indicators used for describing cancer rehabilitation across Europe. The aim of this study is to present and discuss these indicators. A EUROCHIP-3 expert panel reached agreement on two types of indicators. (a) Cancer prevalence indicators. These were proposed as a means of characterising the burden of cancer rehabilitation needs by time from diagnosis and patient health status. These indicators can be estimated from cancer registry data or by collecting data on follow-up and treatments for samples of cases archived in cancer registries. (b) Indicators of rehabilitation success. These include: return to work, quality of life, and satisfaction of specific rehabilitation needs. Studies can be performed to estimate these indicators in individual countries, but to obtain comparable data across European countries it will be necessary to administer a questionnaire to randomly selected samples of patients from population-based cancer registry databases. However, three factors complicate questionnaire studies: patients may not be aware that they have cancer; incomplete participation in surveys could lead to bias; and national confidentiality laws in some cases prohibit cancer registries from approaching patients. Although these studies are expensive and difficult to perform, but as the number of cancer survivors increases, it is important to document their needs in order to provide information on cancer control.
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Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.
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Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.
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The quality of care can be improved by the development and implementation of evidence-based treatment guidelines. Different national guidelines for chronic obstructive pulmonary disease (COPD) exist in Europe and relevant differences may exist among them.This was an evaluation of COPD treatment guidelines published in Europe and Russia in the past 7 years. Each guideline was reviewed in detail and information about the most important aspects of patient diagnosis, risk stratification and pharmacotherapy was extracted following a standardised process. Guidelines were available from the Czech Republic, England and Wales, Finland, France, Germany, Italy, Poland, Portugal, Russia, Spain and Sweden. The treatment goals, criteria for COPD diagnosis, consideration of comorbidities in treatment selection and support for use of long-acting bronchodilators, were similar across treatment guidelines. There were differences in measures used for stratification of disease severity, consideration of patient phenotypes, criteria for the use of inhaled corticosteroids and recommendations for other medications (e.g. theophylline and mucolytics) in addition to bronchodilators.There is generally good agreement on treatment goals, criteria for diagnosis of COPD and use of long-acting bronchodilators as the cornerstone of treatment among guidelines for COPD management in Europe and Russia. However, there are differences in the definitions of patient subgroups and other recommended treatments.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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Dissertação para obtenção do grau de Mestre em Engenharia de Soldadura
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Trabalho de Projeto apresentado como requisito parcial para obtenção do grau de Mestre em Ciência e Sistemas de Informação Geográfica
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I relate hours worked with taxes on consumption and labor. I propose a model and compare its predictions for Portugal, France, Spain, United Kingdom and United States. Hours per worker in Portugal decreased from 35.1 in 1986 to 32.6 in 2001. With only the parameters and the taxes for Portugal, the model predicts the hours worked in 2001 with an error of only 12 minutes from the actual hours. Across countries, most predictions differ from the data by one hour or less. The model is able to explain the trend in hours with only the changes in taxes.