1000 resultados para 657 Contabilidad
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OBJETIVO: Estabelecer a utilização de serviços médicos ambulatoriais na Cidade de Pelotas, RS, Brasil. METODOLOGIA: Foi feito estudo transversal amostral com base populacional. Foram entrevistados 1.657 adultos, durante os meses de março e junho de 1992. As perdas amostrais totalizaram 9,7%. Durante a análise utilizou-se duas variáveis dependentes: o tipo de serviço de saúde classificado quanto à natureza do lucro e a freqüência de consultas durante o último ano. RESULTADOS: Na análise verificou-se que o tipo de serviço estava associado com variáveis sociais tais como classe social, propriamente dita, escolaridade e local de residência. A variável freqüência de consultas relacionou-se com sexo feminino, fatores de risco e motivos de consultas. CONCLUSÃO: Concluiu-se que a escolha do tipo de serviço de saúde dependia de fatores ligados à classe social antes do que variáveis associadas à gravidade dos problemas de saúde.
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Centrando-se no capital social, esta obra pretende ser uma reflexão sobre os aspetos mais significativos do regime económico das cooperativas no Direito Português: o regime jurídico das entradas para o capital social nas cooperativas, o confronto entre aquelas e a chamada «massa de gestão económica», a determinação e distribuição de resultados, as funções do capital e das reservas, nomeadamente as reservas obrigatórias, e a problemática do aumento e redução do capital social cooperativo. Além disso, tendo como assente que a questão do capital diz respeito aos fundamentos do sistema económico cooperativo, procuraram-se respostas jurídicas adequadas para alguns dos problemas que o regime económico das cooperativas coloca no ordenamento português, muitos deles resultantes das características do capital social cooperativo, designadamente do seu carácter variável. Nesta procura faz-se o confronto entre a legislação cooperativa portuguesa e outras legislações de cooperativas, com particular destaque para a italiana, a espanhola, a francesa e a comunitária, para ilustrar outras soluções e, igualmente, para reflectir e propor alterações normativas à legislação positiva portuguesa, o que confere utilidade à obra, que interessará não apenas a juristas, mas também a todos os cooperativistas.
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With the electricity market liberalization, the distribution and retail companies are looking for better market strategies based on adequate information upon the consumption patterns of its electricity consumers. A fair insight on the consumers’ behavior will permit the definition of specific contract aspects based on the different consumption patterns. In order to form the different consumers’ classes, and find a set of representative consumption patterns we use electricity consumption data from a utility client’s database and two approaches: Two-step clustering algorithm and the WEACS approach based on evidence accumulation (EAC) for combining partitions in a clustering ensemble. While EAC uses a voting mechanism to produce a co-association matrix based on the pairwise associations obtained from N partitions and where each partition has equal weight in the combination process, the WEACS approach uses subsampling and weights differently the partitions. As a complementary step to the WEACS approach, we combine the partitions obtained in the WEACS approach with the ALL clustering ensemble construction method and we use the Ward Link algorithm to obtain the final data partition. The characterization of the obtained consumers’ clusters was performed using the C5.0 classification algorithm. Experiment results showed that the WEACS approach leads to better results than many other clustering approaches.
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Dissertação apresentada ao Instituto Politécnico do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientado pela Prof.ª Doutora Maria João Martins Ferreira Major, Prof. Associada, ISCTE Business School - IUL
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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia de Eletrónica e Telecomunicações
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Doutoramento em Economia Financeira e Contabilidade
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O objetivo fundamental deste estudo consiste em analisar a inovação das organizações do setor da saúde em Portugal, com vista a identificar os respetivos fatores críticos de sucesso. Efetuamos um estudo quantitativo, exploratório, descritivo e transversal, através da análise e tratamento dos dados recolhidos através do Inquérito Comunitário à Inovação. O setor revela dinamismo na introdução de produtos novos para o mercado e para a empresa, onde a cooperação externa é preferencialmente orientada à investigação e desenvolvimento (I&D), existindo ainda um reduzido envolvimento dos agentes de mercado nas atividades de I&D através de parcerias.
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The interest for environmental fate assessment of chiral pharmaceuticals is increasing and enantioselective analytical methods are mandatory. This study presents an enantioselective analytical method for the quantification of seven pairs of enantiomers of pharmaceuticals and a pair of a metabolite. The selected chiral pharmaceuticals belong to three different therapeutic classes, namely selective serotonin reuptake inhibitors (venlafaxine, fluoxetine and its metabolite norfluoxetine), beta-blockers (alprenolol, bisoprolol, metoprolol, propranolol) and a beta2-adrenergic agonist (salbutamol). The analytical method was based on solid phase extraction followed by liquid chromatography tandem mass spectrometry with a triple quadrupole analyser. Briefly, Oasis® MCX cartridges were used to preconcentrate 250 mL of water samples and the reconstituted extracts were analysed with a Chirobiotic™ V under reversed mode. The effluent of a laboratory-scale aerobic granular sludge sequencing batch reactor (AGS-SBR) was used to validate the method. Linearity (r2 > 0.99), selectivity and sensitivity were achieved in the range of 20–400 ng L−1 for all enantiomers, except for norfluoxetine enantiomers which range covered 30–400 ng L−1. The method detection limits were between 0.65 and 11.5 ng L−1 and the method quantification limits were between 1.98 and 19.7 ng L−1. The identity of all enantiomers was confirmed using two MS/MS transitions and its ion ratios, according to European Commission Decision 2002/657/EC. This method was successfully applied to evaluate effluents of wastewater treatment plants (WWTP) in Portugal. Venlafaxine and fluoxetine were quantified as non-racemic mixtures (enantiomeric fraction ≠ 0.5). The enantioselective validated method was able to monitor chiral pharmaceuticals in WWTP effluents and has potential to assess the enantioselective biodegradation in bioreactors. Further application in environmental matrices as surface and estuarine waters can be exploited.
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Comunicação apresentada no Ciclo de Debates "Pensar a Administração Pública", 12.ª Sessão - Inovação na Administração Pública: contínua ou disruptiva?, organizada pelo INA, em Lisboa a 5 de março de 2015
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Relatório de estágio apresentado ao Instituto Politécnico do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas
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Introdução: Um terço das mulheres com diabetes gestacional terá o diagnóstico de diabetes ou alteração do metabolismo da glicose no rastreio pós-parto. Objectivo: Avaliar a percentagem de mulheres submetidas a rastreio pós-parto e associar o resultado com a história materna. Métodos: Estudo retrospectivo de 1013 gravidezes com diabetes gestacional (2005-2009). Dividiu-se a população em dois grupos de acordo com o resultado: normal (grupo 1) e com diabetes ou alteração do metabolismo da glicose (grupo 2). Para ambos os grupos foram avaliados: idade materna, índice de massa corporal, ganho de peso na gravidez, idade gestacional do diagnóstico, necessidade de administração de insulina, factores de risco para diabetes gestacional e peso do recém-nascido. Resultados: O rastreio pós-parto foi realizado em 76,8% das mulheres (n=778). O teste foi considerado normal (grupo 1) em 628 mulheres(80,7%) e alterado (grupo 2) em 150 mulheres (19,3%). O Grupo 2 teve mulheres mais velhas (idade média de 34 vs 33 anos;p-value 0,013), com maior índice de massa corporal (28,5 vs 25,8kg / cm2; p-value 0,000), maior número de mulheres com história familiar em primeiro grau de diabetes mellitus (50,3% vs 39,9%; p-value 0,026) e história pessoal de macrossomia prévia (12,1% vs 5,4%; p-value 0,003). O diagnóstico mais precoce da diabetes gestacional foi também feito nesse grupo (27 vs 31 semanas; p-value 0,000) e uma maior percentagem efectuou insulina (41% vs 15%; p-value 0,000), tendo iniciado mais cedo a sua administração (28 vs 30 semanas; p-value 0,010). Verificou-se uma maior percentagem de grávidas multíparas no grupo 2 (64% vs 49,4%; p-value = 0,001) e um maior número de casos de recém-nascidos grandes para a idade gestacional (17,1% vs 8,3%; p-value = 0,001). A história pessoal de diabetes gestacional e ganho de peso durante a gestação foi semelhante nos dois grupos. Conclusões: As mulheres com alteração nos resultados do rastreio pós-parto são geralmente mais velhas, mais pesadas, multíparas, com história familiar em primeiro grau de diabetes Mellitus e história pessoal de macrossomia prévia. O diagnóstico de diabetes gestacional foi mais precoce neste grupo, mais frequentemente necessitaram de terapêutica com insulina com início mais cedo e verificou-se um maior número de recém-nascidos grandes para a idade gestacional.
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Food allergy (FA) prevalence data in infants and preschool-age children are sparse, and proposed risk factors lack confirmation. In this study, 19 children’s day care centers (DCC) from 2 main Portuguese cities were selected after stratification and cluster analysis. An ISAAC’s (International Study of Asthma and Allergies in Childhood) derived health questionnaire was applied to a sample of children attending DCCs. Outcomes were FA parental report and anaphylaxis. Logistic regression was used to explore potential risk factors for reported FA. From the 2228 distributed questionnaires, 1217 were included in the analysis (54.6%). Children’s median age was 3.5 years, and 10.8% were described as ever having had FA. Current FA was reported in 5.7%. Three (0.2%) reports compatible with anaphylaxis were identified. Reported parental history of FA, personal history of atopic dermatitis, and preterm birth increased the odds for reported current FA. A high prevalence of parental-perceived FA in preschool-age children was identified. Risk factor identification may enhance better prevention.
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Different oil-containing substrates, namely, used cooking oil (UCO), fatty acids-byproduct from biodiesel production (FAB) and olive oil deodorizer distillate (OODD) were tested as inexpensive carbon sources for the production of polyhydroxyalkanoates (PHA) using twelve bacterial strains, in batch experiments. The OODD and FAB were exploited for the first time as alternative substrates for PHA production. Among the tested bacterial strains, Cupriavidus necator and Pseudomonas resinovorans exhibited the most promising results, producing poly-3-hydroxybutyrate, P(3HB), form UCO and OODD and mcl-PHA mainly composed of 3-hydroxyoctanoate (3HO) and 3-hydroxydecanoate (3HD) monomers from OODD, respectively. Afterwards, these bacterial strains were cultivated in bioreactor. C. necator were cultivated in bioreactor using UCO as carbon source. Different feeding strategies were tested for the bioreactor cultivation of C. necator, namely, batch, exponential feeding and DO-stat mode. The highest overall PHA productivity (12.6±0.78 g L-1 day-1) was obtained using DO-stat mode. Apparently, the different feeding regimes had no impact on polymer thermal properties. However, differences in polymer‟s molecular mass distribution were observed. C. necator was also tested in batch and fed-batch modes using a different type of oil-containing substrate, extracted from spent coffee grounds (SCG) by super critical carbon dioxide (sc-CO2). Under fed-batch mode (DO-stat), the overall PHA productivity were 4.7 g L-1 day-1 with a storage yield of 0.77 g g-1. Results showed that SCG can be a bioresource for production of PHA with interesting properties. Furthermore, P. resinovorans was cultivated using OODD as substrate in bioreactor under fed-batch mode (pulse feeding regime). The polymer was highly amorphous, as shown by its low crystallinity of 6±0.2%, with low melting and glass transition temperatures of 36±1.2 and -16±0.8 ºC, respectively. Due to its sticky behavior at room temperature, adhesiveness and mechanical properties were also studied. Its shear bond strength for wood (67±9.4 kPa) and glass (65±7.3 kPa) suggests it may be used for the development of biobased glues. Bioreactor operation and monitoring with oil-containing substrates is very challenging, since this substrate is water immiscible. Thus, near-infrared spectroscopy (NIR) was implemented for online monitoring of the C. necator cultivation with UCO, using a transflectance probe. Partial least squares (PLS) regression was applied to relate NIR spectra with biomass, UCO and PHA concentrations in the broth. The NIR predictions were compared with values obtained by offline reference methods. Prediction errors to these parameters were 1.18 g L-1, 2.37 g L-1 and 1.58 g L-1 for biomass, UCO and PHA, respectively, which indicates the suitability of the NIR spectroscopy method for online monitoring and as a method to assist bioreactor control. UCO and OODD are low cost substrates with potential to be used in PHA batch and fed-batch production. The use of NIR in this bioprocess also opened an opportunity for optimization and control of PHA production process.
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Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.
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A search for the production of single-top-quarks in association with missing energy is performed in proton--proton collisions at a centre-of-mass energy of s√ = 8 TeV with the ATLAS experiment at the Large Hadron Collider using data collected in 2012, corresponding to an integrated luminosity of 20.3 fb−1. In this search, the W boson from the top quark is required to decay into an electron or a muon and a neutrino. No deviation from the Standard Model prediction is observed, and upper limits are set on the production cross-section for resonant and non-resonant production of an invisible exotic state in association with a right-handed top quark. In the case of resonant production, for a spin-0 resonance with a mass of 500 GeV, an effective coupling strength above 0.15 is excluded at 95% confidence level for the top quark and an invisible spin-1/2 state with mass between 0 GeV and 100 GeV. In the case of non-resonant production, an effective coupling strength above 0.2 is excluded at 95% confidence level for the top quark and an invisible spin-1 state with mass between 0 GeV and 657 GeV.