Reporting cash flow evidence from campanies listed in the Euronext Lisbon

Based on the 2013 and 2014 consolidated statements of cash flows of companies listed in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in accordance with International Accounting Standards 7, specifically the format, the choice of classification interests, dividends paid and received and the composition of cash and cash equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of financial statements. The results show evidence of uniformity and consistency in the use of the direct method for reporting operational activities in both years, but there are some differences regarding the disclosure of interests and dividends, paid and received, respectively.

A importância da comunicação estratégica na alteração de comportamentos na sociedade : o caso Sociedade Ponto Verde

A comunicação estratégica poderá ser entendida como a comunicação alinhada com a estratégia global de uma organização para alcançar o seu posicionamento estratégico. Ou seja, para alcançar o sucesso, uma organização precisa de ter uma comunicação consistente com a sua identidade e, ao mesmo tempo, adequada ao seu público-alvo e ao tipo de sector onde se insere. Só desta forma consegue conquistar a confiança e fidelidade dos consumidores, essenciais para o alcance dos objectivos. Em relação à alteração comportamentos, é essencial que as empresas costruam uma estratégia de comunicação coerente e consistente, adaptando as mensagens e os públicos-alvo escolhidos. Neste âmbito da alteração de comportamentos, estudou-se neste trabalho a Sociedade Ponto Verde (SPV), uma associação portuguesa sem fins lucrativos, que actua no âmbito da gestão e reciclagem de resíduos de embalagens. Procurou estudar-se a evolução da sua comunicação ao longo dos anos e a forma como adaptou as suas mensagens, de forma a conseguir incutir na sociedade portuguesa a importância do comportamento de reciclagem de resíduos. Neste estudo, procedeu-se a uma análise individualizada de cada uma das campanhas de comunicação da SPV e, posteriormente, aplicou-se um inquérito por questionário, para verificar a eficácia das mesmas campanhas perante o público-alvo. A metodologia utilizada neste trabalho consistiu na distribuição de um inquérito por questionário online, que permitiu recolher uma amostra probabilística por conveniência. Em seguida, recolhidos e tratados os dados referentes às 482 respostas recebidas, utilizou-se o programa SPSS (Stastitical Package for the Social Sciences) para analisar, tratar e discutir os resultados obtidos. Estes resultados demonstraram que, de facto, não houve uma grande percentagem de inquiridos que se lembram das campanhas da SPV. Os resultados são positivos e não desmentem a qualidade e coerência das mensagens, mas a verdade é que a percentagem de indivíduos que não se lembra de algumas campanhas chega a ser elevada (em especial nas campanhas iniciais da organização, quando existia falta de uma estratégia coerente). Justifica-se este facto, em parte, pelo excesso de informação e estímulos a que as pessoas estão sujeitas, pelo que a informação que retêm não fica para sempre, acabando por dar lugar a outras informações. Os indivíduos são inconscientemente selectivos com a informação que processam e guardam, pois não seria possível guardar toda a informação que lhes é transmitida. No que diz respeito à comunicação estratégica que visa alterar uma atitude e, posteriormente, um comportamento, conclui-se que, no geral, o comportamento das pessoas inquiridas aparenta ter sido influenciado pela comunicação da SPV, caso contrário, as respostas afirmativas quanto à reciclagem e de concordância com algumas das afirmações teriam sido inferiores. Ou seja, mesmo reconhecendo o carácter um pouco enviesado da amostra (não deverá ser considerada representativa da população portuguesa), é possível dizer que a estratégia de comunicação da SPV (em especial a partir de 2005) foi eficiente. Palavras-

Epidemic store for massive scale systems

The MAP-i doctoral program of the Universities of Minho, Aveiro and Porto

Controlo da qualidade de betões

Dissertação de mestrado em Construção e Reabilitação Sustentáveis

Mais além de quem escreve: “Eu também posso ser Ilustrador”: desenvolvendo múltiplas linguagens num projeto curricular integrado

Relatório de estágio de mestrado em Educação Pré-Escolar

Prontidão escolar: validação de um instrumento Lollipop Test numa amostra portuguesa: crenças de progenitores e educadores de infância

Dissertação de mestrado integrado em Psicologia

Mudança narrativa: emergência e evolução de protonarrativas em terapia cognitivo - comportamental

Dissertação de mestrado integrado em Psicologia

O Display da morte na ficção de José Saramago

Tese de Doutoramento em Ciências da Literatura (área de especialização em Literatura Portuguesa).

Biomass equations for forest regrowth in the eastern Amazon using randomized branch sampling

Forest regrowth occupies an extensive and increasing area in the Amazon basin, but accurate assessment of the impact of regrowth on carbon and nutrient cycles has been hampered by a paucity of available allometric equations. We develop pooled and species-specific equations for total aboveground biomass for a study site in the eastern Amazon that had been abandoned for 15 years. Field work was conducted using randomized branch sampling, a rapid technique that has seen little use in tropical forests. High consistency of sample paths in randomized branch sampling, as measured by the standard error of individual paths (14%), suggests the method may provide substantial efficiencies when compared to traditional procedures. The best fitting equations in this study used the traditional form Y=a×DBHb, where Y is biomass, DBH is diameter at breast height, and a and b are both species-specific parameters. Species-specific equations of the form Y=a(BA×H), where Y is biomass, BA is tree basal area, H is tree height, and a is a species-specific parameter, fit almost as well. Comparison with previously published equations indicated errors from -33% to +29% would have occurred using off-site relationships. We also present equations for stemwood, twigs, and foliage as biomass components.

Development and psychometric properties of ECPICID-AVC to measure informal caregivers’ skills when caring for older stroke survivors at home

Introduction: Informal caregivers provide a significant part of the total care needed by dependent older people poststroke. Although informal care is often the preferred option of those who provide and those who receive informal care, informal caregivers often report lack of preparation to take care of older dependent people. This article outlines the development and psychometric testing of informal caregivers’ skills when providing care to older people after a stroke – ECPICID-AVC. Design: Prospective psychometric instrument validation study. Methods: Eleven experts participated in a focus group in order to delineate, develop and validate the instrument. Data were gathered among adult informal caregivers (n = 186) living in the community in Northern Portugal from August 2013 to January 2014. Results: The 32-item scale describes several aspects of informal caregiver’s skills. The scale has eight factors: skill to feed/hydrate by nasogastric feeding, skill to assist the person in personal hygiene, skill to assist the person for transferring, skill to assist the person for positioning, skill to provide technical aids, skill to assist the person to use the toilet, skill to feed/hydrate and skill to provide technical aids for dressing/undressing. Analysis demonstrated adequate internal consistency (Cronbach’s alpha = 0.83) and good temporal stability 0.988 (0.984–0.991). Conclusion: The psychometric properties of the measurement tool showed acceptable results allowing its implementation in clinical practice by the nursing community staff for evaluating practical skills in informal caregivers when providing care to older stroke survivors living at home.

Influence of climate on clinical diagnostic dry eye tests: pilot study

Purpose. To analyze dry eye disease (DED) tests and their consistency in similar nonsymptomatic population samples living in two geographic locations with different climates (Continental vs. Atlantic). Methods. This is a pilot study including 14 nonsymptomatic residents from Valladolid (Continental climate, Spain) and 14 sex-matched and similarly aged residents from Braga (Atlantic climate, Portugal); they were assessed during the same season (spring) of two consecutive years. Phenol red thread test, conjunctival hyperemia, fluorescein tear breakup time, corneal and conjunctival staining, and Schirmer test were evaluated on three different consecutive visits. Reliability was assessed using the intraclass correlation coefficient and weighted kappa (J) coefficient for quantitative and ordinal variables, respectively. Results. Fourteen subjects were recruited in each city with a mean (TSD) age of 63.0 (T1.7) and 59.1 (T0.9) years (p = 0.08) in Valladolid and Braga, respectively. Intraclass correlation coefficient and J values of the tests performed were below 0.69 and 0.61, respectively, for both samples, thus showing moderate to poor reliability. Subsequently, comparisons were made between the results corresponding to the middle and higher outdoor relative humidity (RH) visit in each location as there were no differences in mean temperature (p Q 0.75) despite RH values significantly differing (p e 0.005). Significant (p e 0.05) differences were observed between Valladolid and Braga samples on tear breakup time (middle RH visit, 2.76 T 0.60 vs. 5.26 T 0.64 seconds; higher RH visit, 2.61 T 0.32 vs. 5.78 T 0.88 seconds) and corneal (middle RH, 0.64 T 0.17 vs. 0.14 T 0.10; higher RH, 0.60 T 0.22 vs. 0.0 T 0.0) and conjunctival staining (middle RH, 0.61 T 0.17 vs. 0.14 T 0.08; higher RH, 0.57 T 0.15 vs. 0.18 T 0.09). Conclusions. This pilot study provides initial evidence to support that DED test outcomes assessing the ocular surface integrity and tear stability are climate dependent. Future large-sample studies should support these outcomes also in DED patients. This knowledge is fundamental for multicenter clinical trials. Lack of consistency in diagnostic clinical tests for DED was also corroborated. (Optom Vis Sci 2015;92:e284Ye289)

Validation of a method to measure light distortion surrounding a source of glare

Our objective was to validate a new device dedicated to measure the light disturbances surrounding bright sources of light under different sources of potential variability. Twenty subjects were involved in the study. Light distortion was measured using an experimental prototype (light distortion analyzer, CEORLab, University of Minho, Portugal) comprising twenty-four LED arrays panel at 2 m. Sources of variability included: intrasession and intersession repeated measures, pupil size (3 versus 6 mm), defocus (þ0.50) correction for the working distance, angular resolution (15 deg versus 30 deg), temporal stimuli presentation, and pupil size. Size, shape, location, and irregularity parameters have been obtained. At a low speed of presentation of the stimuli, changes in angular resolution did not have an effect on the results of the parameters measured. Results did not change with pupil size. Intensity of the central glare source significantly influenced the outcomes. Examination time was reduced by 30% when a 30 deg angular resolution was explored instead of 15 deg. Measurements were fast and repeatable under the same experimental conditions. Size and shape parameters showed the highest consistency, whereas location and irregularity parameters showed lower consistency. The system was sensitive to changes in the intensity of the central glare source but not to pupil changes in this sample of healthy subjects.

Estudo de validação do Partner Interaction Questionnaire para fumantes e ex-fumantes

O presente artigo tem por objetivo validar uma versão adaptada do Partner Interaction Questionnaire (PIQ), instrumento que avalia o suporte para deixar de fumar dado pelo parceiro. É apresentada uma versão adaptada do PIQ para fumantes e abstinentes. Participaram no estudo 224 fumantes (52.7% do sexo feminino e 47.3% do sexo masculino; média de idades=28.6 anos; DP=8.69) e 169 ex-fumantes (68.6% do sexo masculino e 31.4% do sexo feminino; média de idades= 43.1 anos; DP=13.02). O instrumento apresentou boa fidelidade (alfa de Cronbach: 0.73) para a subescala positiva e para a subescala negativa (alfa de Cronbach: 0.77). O estudo de validade revelou a presença de dois fatores que explicam 43.36% da variância. O instrumento apresenta boa validade de construto, correlacionando-se positivamente com o ajustamento de casais e a qualidade de vida mental, e negativamente com a depressão. Esta versão adaptada do PIQ reuniu as condições necessárias para a sua aplicação em fumantes e ex-fumantes, podendo ser uma escala útil em programas de intervenção de cessação tabágica e de manutenção da abstinência.

Flowering levels, harvest season and yields of cupuassu (Theobroma grandiflorum)

Cupuassu (Theobroma grandiflorum), a specie native to Amazonia, has been planted commercially in Brazil to satisfy the demand for the flavorful juice obtained from the pulp around its seeds. The trees are notorious for low and irregular fruit production. Data gathered over two seasons from trees in a germplasm collection in Pará, Brazil, showed that some of them fruited more regularly than others. Differences in fruit production correlated to differences in flower production. Tree-to-tree variation in flower production, fruit production, and consistency of both over time suggest considerable scope for improving yields by selection. Hand pollinations resulted in a much higher frequency of fruit set than open pollinations, indicating that lack of effective pollination is also a reason for low yield. However, attempts to increase the level of effective pollination are handicapped by low knowledge about the pollinators of cupuassu and their behavior.

Ex situ collection of Limonium spp.: cytogenetic and reproductive characterization for the conservation of rare species

Dissertação mestrado em Biologia Molecular, Biotecnologia e Bioempreendedorismo em Plantas