Estágio na empresa Ângelo Coimbra & C.A.,Lda.

Relatório de estágio apresentado no Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientado por Prof. Doutor Eduardo Manuel Lopes de Sá e Silva Co-Orientado pelo Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Estratégias das empresas de trabalho temporário em contexto de crise atual

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientada por Professor Doutor Eduardo Manuel Lopes Sá e Silva Coorientada pelo Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira Esta dissertação inclui as críticas e sugestões feitas pelo Júri.

Planeamento estratégico para abertura e implementação de um ginásio desportivo

Projeto apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas. Orientada pelo Professor Doutor Eduardo Manuel Lopes de Sá e Silva Coorientada pelo Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

O papel das agências de rating e a dívida pública portuguesa

Durante as últimas décadas observou-se o crescimento da importância das avaliações fornecidas pelas agências de rating, sendo este um fator decisivo na tomada de decisão dos investidores. Também os emitentes de dívida são largamente afetados pelas alterações das classificações atribuídas por estas agências. Esta investigação pretende, por um lado, compreender se estas agências têm poder para conseguirem influenciar a evolução da dívida pública e qual o seu papel no mercado financeiro. Por outro, pretende compreender quais os fatores determinantes da dívida pública portuguesa, bem como a realização de uma análise por percentis com o objetivo de lhe atribuir um rating. Para a análise dos fatores que poderão influenciar a dívida pública, a metodologia utilizada é uma regressão linear múltipla estimada através do Método dos Mínimos Quadrados (Ordinary Least Squares – OLS), em que num cenário inicial era composta por onze variáveis independentes, sendo a dívida pública a variável dependente, para um período compreendido entre 1996 e 2013. Foram realizados vários testes ao modelo inicial, com o objetivo de encontrar um modelo que fosse o mais explicativo possível. Conseguimos ainda identificar uma relação inversa entre o rating atribuído por estas agências e a evolução da dívida pública, no sentido em que para períodos em que o rating desce, o crescimento da dívida é mais acentuado. Não nos foi, no entanto, possível atribuir um rating à dívida pública através de uma análise de percentis.

A auditoria das Pequenas e Médias Empresas em Portugal: presente e futuro

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade Pereira

O Partido Comunista Português e a Guerra Fria: “sectarismo”, “desvio de direita”, “Rumo à vitória” (1949-1965)

Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Doutor em História Institucional e Política Contemporânea

Determination of human cytomegalovirus genetic diversity in different patient populations in Costa Rica

Seroprevalence of HCMV in Costa Rica is greater than 95% in adults; primary infections occur early in life and is the most frequent congenital infection in newborns. The objectives of this study were to determine the genetic variability and genotypes of HCMV gB gene in Costa Rica. Samples were collected from alcoholics, pregnant women, blood donors, AIDS patients, hematology-oncology (HO) children and HCMV isolates from neonates with cytomegalic inclusion disease. A semi-nested PCR system was used to obtain a product of 293-296 bp of the gB gene to be analyzed by Single Stranded Conformational Polymorphism (SSCP) and sequencing to determine the genetic polymorphic pattern and genotypes, respectively. AIDS patients showed the highest polymorphic diversity with 14 different patterns while fifty-six percent of HO children samples showed the same polymorphic pattern, suggesting in this group a possible nosocomial infection. In neonates three genotypes (gB1, gB2 and gB3), were determined while AIDS patients and blood donors only showed one (gB2). Of all samples analyzed only genotypes gB1, 2 and 3 were determined, genotype gB2 was the most frequent (73%) and mixed infections were not detected. The results of the study indicate that SSCP could be an important tool to detect HCMV intra-hospital infections and suggests a need to include additional study populations to better determine the genotype diversity and prevalence.

Didactica Parva

Relatório de Estágio em Ensino da Filosofia no Ensino Secundário

Revalorization of spent coffee residues by a direct agronomic approach

Spent coffee grounds (SCG) represent a high-volume food waste worldwide, and several reuse approaches have been attempted. Herein, a greenhouse field experiment was carried out by cultivating Batavia lettuce with 5%, 10%, 15%, 20% and 30% (v/v) espresso SCG directly composted in the soil. Healthy vegetables were obtained for all treatments, without yield loss for up to 10% SCG. A progressive increment of green color intensity with increasing SCG content was observed, corroborated by the increase of their photosynthetic pigments (chlorophylls and carotenoids). Furthermore, total ascorbic acid and tocopherols showed statistical significant increases (p < 0.001) between control and all tested groups. Marked variations of nutritionally relevant minerals, particularly potassium, phosphorous and sodium were also revealed at higher percentage treatments (20% and 30%). This approach constitutes a clean, direct, simple and cost-effective measure to produce value-added vegetables, while reducing food waste disposal.

A Clinical Support System Based on Quality of Life Estimation

Quality of life is a concept influenced by social, economic, psychological, spiritual or medical state factors. More specifically, the perceived quality of an individual's daily life is an assessment of their well-being or lack of it. In this context, information technologies may help on the management of services for healthcare of chronic patients such as estimating the patient quality of life and helping the medical staff to take appropriate measures to increase each patient quality of life. This paper describes a Quality of Life estimation system developed using information technologies and the application of data mining algorithms to access the information of clinical data of patients with cancer from Otorhinolaryngology and Head and Neck services of an oncology institution. The system was evaluated with a sample composed of 3013 patients. The results achieved show that there are variables that may be significant predictors for the Quality of Life of the patient: years of smoking (p value 0.049) and size of the tumor (p value < 0.001). In order to assign the variables to the classification of the quality of life the best accuracy was obtained by applying the John Platt's sequential minimal optimization algorithm for training a support vector classifier. In conclusion data mining techniques allow having access to patients additional information helping the physicians to be able to know the quality of life and produce a well-informed clinical decision.

Giardia intestinalis and nutritional status in children participating in the complementary nutrition program, Antioquia, Colombia, May to October 2006

Giardia intestinalis infection is prevalent throughout the world and widely distributed in developing countries. In general, children display serious consequences to their state of health, including slow height-weight development; therefore, the main aim of this study was to determine the association between Giardia infection and the nutritional status of children who participate in the program of complementary feeding (Mejoramiento Alimentario y Nutricional de Antioquia (MANA) - Instituto Colombiano de Bienestar Familiar (ICBF)). A cross-sectional study examining the association of giardiasis with nutritional status was conducted. A total of 2035 children aged eight months to six years-old were studied. Data were collected using structured questionnaires, anthropometric measurements and laboratory analysis of blood and stool samples. Analysis of the results showed that 27.6% of children were infected with G. intestinalis, while 8.1% and 1.9% were mildly and significantly underweight, respectively, and 14.1% presented stunting. Giardiasis was statistically identified as a strong predictor of stunting in this study population.

Skin lesions in envenoming by cnidarians (Portuguese man-of-war and jellyfish): etiology and severity of accidents on the Brazilian coast

This work attempts to establish dermatological identification patterns for Brazilian cnidarian species and a probable correlation with envenoming severity. In an observational prospective study, one hundred and twenty-eight patients from the North Coast region of São Paulo State, Brazil were seen between 2002 and 2008. About 80% of these showed only local effects (erythema, edema, and pain) with small, less than 20 cm, oval or round skin marks and impressions from small tentacles. Approximately 20% of the victims had long, more than 20 cm, linear and crossed marks with frequent systemic phenomena, such as malaise, vomiting, dyspnea, and tachycardia. The former is compatible with the common hydromedusa from Southeast and Southern Brazil (Olindias sambaquiensis). The long linear marks with intense pain and systemic phenomena are compatible with envenoming by the box jellyfish Tamoya haplonema and Chiropsalmus quadrumanus and the hydrozoan Portuguese man-of-war (Physalis physalis). There was an association between skin marks and probable accident etiology. This simple observation rule can be indicative of severity, as the Cubozoa Class (box jellyfish) and Portuguese man-of-war cause the most severe accidents. In such cases, medical attention, including intensive care, is important, as the systemic manifestations can be associated with death.

Initial dilemmas in IST research: design science and design research, a clarification of concepts

The inter-disciplinarity of information systems, applied discipline and activity of design, and the study from different paradigms perspectives explains the diversity of problems addressed. The context is broad and includes important issues beyond technology, as the application, use, effectiveness, efficiency and their organizational and social impacts. In design science, the research interest is in contributing to the improvement of the processes of the design activity itself. The relevance of research in design science is associated with the result obtained for the improvement of living conditions in organizational, inter-organizational and Society contexts. In the research whose results are artifacts, the adoption of design research as a process of research is crucial to ensure discipline, rigor and transparency. Based on a literature review, this paper clarifies the terms of design science and design research. This is the main motivation for presenting this paper, determinant for the phase in research in technologies and information systems which are the three research projects presented. As a result the three projects are discussed in relation to the concepts of design science and design research.

Modelo de previsão de insolvências

O atual, e já contínuo, clima de instabilidade e crise financeira, assola diversos países. Fruto de todo este clima, também de insegurança e vulnerabilidade assistimos à insolvência de inúmeras empresas. Em 2014, 9.2291 empresas portuguesas encontram-se em processos de insolvência ou recuperação. Ao longo dos anos foram criados modelos de previsão de insolvências, entre eles, o mais importante, Z-Score de Edward Altman, que consistem na utilização de rácios financeiros para uma análise multivariada. Estes modelos revelaram-se uma importante ferramenta na análise do desempenho de uma empresa e no apoio à decisão do risco de crédito. Neste sentido, o papel da Auditoria é também fundamental, com o objetivo de credibilizar as demonstrações financeiras, pois o nosso estudo assenta na criação de um modelo para prever a insolvência através da dimensão económico-financeira, e, por consequência, as demonstrações financeiras são a base da nossa análise. O presente estudo pretende analisar o setor do calçado e identificar quais os rácios económicofinanceiros relevantes e a significância da variável Certificação Legal de Contas para a previsão de insolvência em empresas deste ramo, através de uma investigação qualitativa, de caráter exploratório e de técnica de análise de conteúdo. Selecionamos 60 empresas do setor, em que 33 são empresas solventes e 27 em estado de insolvência/ dissolução/ falência/ liquidação. As Demonstrações Financeiras das empresas solventes consideram como último ano, 2014. De seguida selecionamos 31 rácios, incluindo as variáveis Certificação Legal de Contas e a Solvência ou não da empresa em questão. Com base nestes dados, construiremos o modelo de previsão, através da ferramenta SPSS e responderemos às hipóteses formuladas.