986 resultados para Capital budgeting method


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Este artigo tem por objectivo averiguar se uma redução nos impostos sobre o trabalho, capital e consumo poderão afectar permanentemente o crescimento económico, validando o paradigma do crescimento endógeno ou, se pelo contrário, afectam apenas o nível de output (teoria do crescimento exógeno). Recorrendo às taxas efectivas de impostos sobre as funções económicas estimadas por Martinez-Mongay (2000) e à estimação de modelos dinâmicos de séries temporais, que permitem estudar os efeitos de curto e de longo prazo, os resultados obtidos para 14 Estados-Membros da União Europeia dos 15, no período 1970-2000, sugerem a validação do paradigma de crescimento endógeno. Em particular, a redução dos impostos sobre o trabalho e o capital poderia estimular o crescimento económico de longo prazo.

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The current economic crisis has rushed even more the economists’ concerns to identify new directions for the sustainable development of the society. In this context, the human capital is crystallised as the key variable of the creative economy and of the knowledge-based society. As such, we have directed the research underlying this paper to identifying the most eloquent indicators of human capital to meet the demands of the knowledge-based society and sustainable development as well as towards achieving a comprehensive analysis of the human capital in the EU countries, respectively of a comparative analysis: Romania - Portugal. To carry out this paper, the methodology used is based on the interdisciplinary triangulation involving approaches from the perspective of human resource management, economy and economic statistics. The research techniques used consist of the content analysis and investigation of secondary data of international organisations accredited in the field of this research, such as: the United Nation Development Programme - Human Development Reports, World Bank - World Development Reports, International Labour Organisation, Eurostat, European Commission’s Eurobarometer surveys and reports on human capital. The research results emphasise both similarities and differences between the two countries under the comparative analysis and the main directions in which one has to invest for the development of human capital.

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A comparison of the Etest and the reference broth macrodilution susceptibility test for fluconazole, ketoconazole, itraconazole and amphotericin B was performed with 59 of Candida species isolated from the oral cavities of AIDS patients. The Etest method was performed according to the manufacturer's instructions, and the reference method was performed according to National Committee for Clinical Laboratory Standards document M27-A guidelines. Our data showed that there was a good correlation between the MICs obtained by the Etest and broth dilution methods. When only the MIC results at ± 2 dilutions for both methods were considered, the agreement rates were 90.4% for itraconazole, ketoconazole and amphotericin B and 84.6% for fluconazole of the C. albicans tested. In contrast, to the reference method, the Etest method classified as susceptible three fluconazole-resistant isolates and one itraconazole-resistant isolate, representing four very major errors. These results indicate that Etest could be considered useful for antifungal sensitivity evaluation of yeasts in clinical laboratories.

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This work proposes a novel approach for a suitable orientation of antibodies (Ab) on an immunosensing platform, applied here to the determination of 8-hydroxy-2′-deoxyguanosine (8OHdG), a biomarker of oxidative stress that has been associated to chronic diseases, such as cancer. The anti-8OHdG was bound to an amine modified gold support through its Fc region after activation of its carboxylic functions. Non-oriented approaches of Ab binding to the platform were tested in parallel, in order to show that the presented methodology favored Ab/Ag affinity and immunodetection of the antigen. The immunosensor design was evaluated by quartz-crystal microbalance with dissipation, atomic force microscopy, electrochemical impedance spectroscopy (EIS) and square-wave voltammetry. EIS was also a suitable technique to follow the analytical behavior of the device against 8OHdG. The affinity binding between 8OHdG and the antibody immobilized in the gold modified platform increased the charge transfer resistance across the electrochemical set-up. The observed behavior was linear from 0.02 to 7.0 ng/mL of 8OHdG concentrations. The interference from glucose, urea and creatinine was found negligible. An attempt of application to synthetic samples was also successfully conducted. Overall, the presented approach enabled the production of suitably oriented Abs over a gold platform by means of a much simpler process than other oriented-Ab binding approaches described in the literature, as far as we know, and was successful in terms of analytical features and sample application.

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The total antioxidant capacity (TAC) of 28 flavoured water samples was assessed by ferric reducing antioxidant potential (FRAP), oxygen radical absorbance capacity (ORAC), trolox equivalent antioxidant capacity (TEAC) and total reactive antioxidant potential (TRAP) methods. It was observed that flavoured waters had higher antioxidant activity than the corresponding natural ones. The observed differences were attributed to flavours, juice and vitamins. Generally, higher TAC contents were obtained on lemon waters and lower values on guava and raspberry flavoured waters. Lower and higher TACs were obtained by TRAP and ORAC method, respectively. Statistical analysis suggested that vitamins and flavours increased the antioxidant content of the commercial waters.

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Sulfadiazine is an antibiotic of the sulfonamide group and is used as a veterinary drug in fish farming. Monitoring it in the tanks is fundamental to control the applied doses and avoid environmental dissemination. Pursuing this goal, we included a novel potentiometric design in a flow-injection assembly. The electrode body was a stainless steel needle veterinary syringe of 0.8-mm inner diameter. A selective membrane of PVC acted as a sensory surface. Its composition, the length of the electrode, and other flow variables were optimized. The best performance was obtained for sensors of 1.5-cm length and a membrane composition of 33% PVC, 66% onitrophenyloctyl ether, 1% ion exchanger, and a small amount of a cationic additive. It exhibited Nernstian slopes of 61.0 mV decade-1 down to 1.0×10-5 mol L-1, with a limit of detection of 3.1×10-6 mol L-1 in flowing media. All necessary pH/ionic strength adjustments were performed online by merging the sample plug with a buffer carrier of 4-(2-hydroxyethyl)-1-piperazineethanesulfonic acid, pH 4.9. The sensor exhibited the advantages of a fast response time (less than 15 s), long operational lifetime (60 days), and good selectivity for chloride, nitrite, acetate, tartrate, citrate, and ascorbate. The flow setup was successfully applied to the analysis of aquaculture waters. The analytical results were validated against those obtained with liquid chromatography–tandem mass spectrometry procedures. The sampling rate was about 84 samples per hour and recoveries ranged from 95.9 to 106.9%.

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The local fractional Poisson equations in two independent variables that appear in mathematical physics involving the local fractional derivatives are investigated in this paper. The approximate solutions with the nondifferentiable functions are obtained by using the local fractional variational iteration method.

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Cryptococcus neoformans detection was optimized using PCR technique with the objective of application in the clinical laboratory diagnosis. The amplification area was ITS and 5,6S which encodes the ribosomal RNA (rRNA). A total of 72 cerebrospinal fluid (CSF) samples were used, obtained from cases with and without AIDS. The patients had cryptococcal meningitis (n = 56) and meningitis caused by other agents (n = 16). The results demonstrated that PCR test had the highest sensitivity rates, superior to culture (85.7%) and to India ink test (76.8%). PCR was found to be sensitive in detecting 1 cell/mL and highly specific since it did not amplify other fungal DNA. The comparative analysis of the methods showed that PCR is more sensitive and specific and is applicable as an important laboratorial resource for neurocryptococcosis diagnosis.

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The pathogenesis of the renal lesion upon envenomation by snakebite has been related to myolysis, hemolysis, hypotension and/or direct venom nephrotoxicity caused by the venom. Both primary and continuous cell culture systems provide an in vitro alternative for quantitative evaluation of the toxicity of snake venoms. Crude Crotalus vegrandis venom was fractionated by molecular exclusion chromatography. The toxicity of C. vegrandis crude venom, hemorrhagic, and neurotoxic fractions were evaluated on mouse primary renal cells and a continuous cell line of Vero cells maintained in vitro. Cells were isolated from murine renal cortex and were grown in 96 well plates with Dulbecco's Modified Essential Medium (DMEM) and challenged with crude and venom fractions. The murine renal cortex cells exhibited epithelial morphology and the majority showed smooth muscle actin determined by immune-staining. The cytotoxicity was evaluated by the tetrazolium colorimetric method. Cell viability was less for crude venom, followed by the hemorrhagic and neurotoxic fractions with a CT50 of 4.93, 18.41 and 50.22 µg/mL, respectively. The Vero cell cultures seemed to be more sensitive with a CT50 of 2.9 and 1.4 µg/mL for crude venom and the hemorrhagic peak, respectively. The results of this study show the potential of using cell culture system to evaluate venom toxicity.

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O e-mail é atualmente a principal forma de comunicação das organizações. A informação existente nos e-mails representa uma elevada dimensão do capital não tangível das empresas, o Conhecimento. Na realidade, a gestão do e-mail dentro da organização é realizada por cada colaborador individualmente. Contudo, e tendo em conta o volume de informação criada, a forma como o e-mail é gerido levanta algumas questões. O objetivo geral deste estudo é conhecer como é feita a gestão de e-mail nos Serviços do Instituto Politécnico de Viana do Castelo (IPVC), analisando a forma de utilização do e-mail, de modo a obter elementos que permitam desenvolver normas/orientações para melhoria desta gestão. A metodologia utilizada para a elaboração deste trabalho de investigação recaiu sobre o Método Quadripolar, através do estudo de caso, para analisar a gestão do e-mail nos Serviços do IPVC. Foi elaborado um inquérito por questionário numa primeira fase, dirigido a todas as Instituições Públicas de Ensino Superior em Portugal sobre a existência de politicas de gestão de e-mail e, posteriormente, um questionário dirigido a todos os funcionários de todos os Serviços do IPVC no sentido de perceber de que forma se lida com o e-mail e com a sua gestão no contexto laboral de uma organização. A análise de dados foi efetuada através do estabelecimento da relação/associação entre variáveis com recurso à estatística descritiva. Os resultados demonstram que ainda há um longo caminho a percorrer uma vez que ainda não há uma consciencialização permanente para a importância do e-mail, bem como da sua gestão, no sentido de conseguir recuperar a informação de uma forma célere e garantir a preservação do e-mail a longo prazo.

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. Residents tend to have high expectations about the benefits of hosting a mega‐event. So, it was not surprising that the nomination of Guimarães, Portugal, as the 2012 European Capital of Culture (2012 ECOC) had raised great expectations in the local community towards its socio‐economic and cultural benefits. The present research was designed to examine the Guimarães residents’ perceptions on the impacts of hosting the 2012 ECOC approached in two different time schedules, the pre‐ and the post‐event, trying to capture the evolution of the residents` evaluation of its impacts. For getting the data, two surveys were applied to Guimarães` residents, one in the pre‐event phase, in 2011, and another in the post‐event phase, in 2013. This approach is uncommonly applied to Portugal data and it is even the first time it was done to a Portuguese European Capital of Culture. After a factor analysis, the results of t‐tests indicate that there were significant differences (p<0.05) between the samples from the pre‐ and post‐2012 ECOC on two positive impact factors (Community’ benefits and Residents’ benefits) and one negative impact factor (Economic, social and environmental costs). Respondents also showed a negative perception of the impacts in all dimensions, except Changes in habits of Guimarães residents. 

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The nomination of Guimarães to host the 2012 European Capital of Culture (ECC) has put on the agenda of the city the need of measuring the effects that the implementation of this mega event could have in it and in the municipality a whole. The balance of the benefits and costs and an extended community involvement tend to reduce negative impacts and enhance positive ones. This chapter analyzes the involvement of population and local associations in the planning and organization of the 2012 Guimarães European Capital of Culture, using the coverage made during 2011 by local and national press of the mega event. A content analysis of the news published covering the period between January and December 2011 and using three newspapers was conducted. From those, two were local and weekly newspapers and one was a national daily one. Looking to data results, it can be concluded that it was poor the community involvement and, also, the one of the cultural associations in the organizations of the 2012 ECC. A strong negative reaction to the model choose to plan the mega event conducted by official organizers was found, which has cast doubts on the desirable participation of the residents and, consequently, on the success of the mega event, especially in a perspective of a medium and long term effects.