Impactos contablísticos e fiscais com a transição para as NCRF

Mestrado em Contabilidade

O relato de resultado integral ("Comprehensive Income"): uma revisão da literatura

O presente trabalho tem como objetivo apresentar uma revisão da literatura sobre o relato do resultado integral, quer na vertente das normas que o regulam, quer ao nível da investigação empírica realizada sobre o mesmo. Embora a apresentação do resultado integral esteja vertida nas normas de contabilidade americanas, desde a década de 90 do século XX, a mesma apenas surge nas normas de contabilidade portuguesas em 2010, com a entrada em vigor do Sistema de Normalização Contabilística (SNC). O SNC prevê a apresentação do resultado integral na demonstração de alterações no capital próprio, formato esse que, atualmente, já não é permitido nas normas do Financial Accounting Standards Board e do International Accounting Standards Board. A revisão de literatura efetuada permite identificar, como oportunidade de investigação futura, a análise aos componentes do “outro resultado integral” das empresas que adotam o SNC, no sentido de aferir até que ponto será pertinente a Comissão de Normalização Contabilística repensar a apresentação do resultado integral para estas empresas.

Síndrome Takotsubo após procedimento anestésico em idade pediátrica - um caso clínico

A síndrome Takotsubo (STT) é uma forma adquirida e transitória de disfunção sistólica, cuja apresentação clínica e eletrocardiográfica mimetiza um enfarte agudo do miocárdio. A STT é também conhecida como miocardiopatia de stress, síndrome do «coração partido», balonamento apical, insuficiência cardíaca aguda reversível, miocárdio «atordoado» (forma neurogénica) ou miocardiopatia aguda das catecolaminas. Os autores descrevem uma apresentação rara de STT após procedimento anestésico. Adolescente de 14 anos, sexo feminino, com antecedentes pessoais de enxaqueca hemiplé- gica e quisto pineal, submetida a ressonância magnética (RM) cranioencefálica de controlo. Durante a indução anestésica com propofol verificou-se bradicardia, revertida com atropina, seguida de taquidisritmia ventricular, revertida com lidocaína e murro pré-cordial. Nas primeiras horas de internamento evoluiu para edema pulmonar associado a insuficiência respiratória global por disfunção ventricular esquerda aguda. O ecocardiograma transtorácico mostrou dilatação do ventrículo esquerdo com hipocinesia global e fração de ejeção reduzida (< 30%). O eletrocardiograma revelou taquicardia sinusal persistente e alterações inespecíficas do segmento ST. Os biomarcadores cardíacos encontravam-se elevados (troponina 2,42 ng/ml, proBNP 8248 pg/ml). Foi medicada com diuréticos, IECA, digitálico e dopamina, com melhoria clínica, bioquímica e ecocardiográfica ao quarto dia. Os ecocardiogramas subsequentes mostraram normalização da função ventricular. A doente teve alta medicada com carvedilol, que suspendeu após normalização da função cardíaca e RM cardíaca não ter revelado alterações. Estão descritos poucos casos de STT em idade pediátrica. Alguns são desencadeados por patologia aguda do sistema nervoso central, mas nem todos cumprem os critérios de diagnóstico clássicos. Neste caso, o procedimento anestésico poderá ter desencadeado a STT.

Cyto- and Genotoxicity assessment of manufactured nano cerium dioxide in the A549 cell line

In the past decades the growing application of nanomaterials (NMs) in diverse consumer products has raised various concerns in the field of toxicology. They have been extensively used in a broad range of applications and cover most of the industrial sectors as well as the medicine and the environmental areas. The most common scenarios for human exposure to NMs are occupational, environmental and as consumers and inhalation is the most frequent route of exposure, especially in occupational settings. Cerium dioxide NMs (nano-CeO2) are widely used in a number of applications such as in cosmetics, outdoor paints, wood care products as well as fuel catalysts. For such reason, nano-CeO2 is one of the selected NMs for priority testing within the sponsorship program of the Working Party of Manufactured Nanomaterials of the OECD. In this context, the aim of this study is to assess the safety of nano-CeO2 (NM-212, Joint Research Center Repository) through the characterization of its cytotoxicity and genotoxicity in a human alveolar epithelial cell line. A dispersion of the NM in water plus 0.05% BSA was prepared and sonicated during 16 minutes, according to a standardized protocol. DLS analysis was used to characterize the quality of the NM dispersion in the culture medium. To evaluate the cytotoxicity of nano-CeO2 in the A549 cell line, the colorimetric MTT assay was performed; the capacity of cells to proliferate when exposed to CeO2 was also assessed with the Clonogenic assay. The genotoxicity of this NM was evaluated by the Comet Assay (3 and 24h of exposure) to quantify DNA breaks and the FPG-modified comet assay to assess oxidative DNA damage. The Cytokinesis-Block Micronucleus (CBMN) assay was used to further detect chromosome breaks or loss. The nano-CeO2 particles are spherical, displaying a diameter of 33 nm and 28 m2/g of surface area. The results of the MTT assay did not show any decreased in cells viability following treatment with a dose-range of nano-CeO2 during 24h. Nevertheless, the highest concentrations of this NM were able to significantly reduce the colony forming ability of A549 cells, suggesting that a prolonged exposure may be cytotoxic to these cells. Data from both genotoxicity assays revealed that nano-CeO2 was neither able to induce DNA breaks nor oxidative DNA damage. Likewise, no significant micronucleus induction was observed. Taken together, the present results indicate that this nano-CeO2 is not genotoxic in this alveolar cell line under the tested conditions, although further studies should be performed, e.g., gene mutation in somatic cells and in vivo chromosome damage (rodent micronucleus assay) to ensure its safety to human health.

Avaliação transcricional de Glutationas -transferases em PEIXE-ZEBRA (Danio rerio) e alterações causadas pela exposição á Microcistina-LR

As Microcistinas são heptapeptídios cíclicos produzidos como metabólitos secundários por diferentes espécies de cianobactérias, sendo relevantes pelo seu potencial hepatotóxico. Peixes apresentam estratégias bioquímicas para detoxificar contaminantes ambientais, incluindo a ativação de enzimas de fase II de biotransformação, que incluem as isoformas de glutationa S-transferase (GST). As GST catalizam a conjugação de glutationa reduzida (GSH) com uma variedade de xenobióticos, incluindo as microcistinas. O presente estudo avaliou os níveis transcricionais de quinze isoformas de GST a fim de identificar isoformas possivelmente envolvidas na detoxificação de contaminantes ambientais como a microcistina-LR (MC-LR) em Danio rerio. A técnica de PCR em tempo real (RT-qPCR) foi utilizada para avaliação dos níveis transcricionais, permitindo análise das GST em diferentes órgãos, abundância e a ativação/repressão das isoformas de GST pela exposição à MC-LR. Foram avaliados os possíveis efeitos causados em brânquia e fígado após exposição por 24 hs às concentrações de 5 µg.L-1 e 50 µg.L-1 de MC-LR. Baseado nos scores de estabilidade para oito genes normalizadores, foram selecionados glicose-6-fosfato desidrogenase (g6pdh), β-actina1 e beta-2-microglobulina (b2m); b2m, alfa-tubulina 1 (tuba) e β- actin1; e tuba, b2m e g6pdh, para normalização dos níveis trancricionais de GST para distribuição órgão-específica, abundância e efeito da MC-LR em brânquia e fígado, respectivamente. A avaliação transcricional da distribuição órgão-específica revelou níveis significativos de gstal e gstk1.1 no fígado; gstp1 e gstp2 em brânquia; mgst3a, gstr1, gstm2, gstm33, gstp1, gstp2 e gstk1.1 no intestino; gstm2, gstm3 e gstal no olho e gstt1a e gsta2.1 no cérebro. Considerando os níveis de transcritos para um dado órgão, gstk1.1, gstal, gstp1 e gstt2 foram mais abundantes nos órgãos de detoxificação, tais como o fígado, brânquias e intestino, enquanto gstt1a e gsta2.1 foram mais abundantes no rim. Em brânquia, gsta2.1 e gstt1b foram reprimidas por 5 µg.L-1 de MC-LR e mgst1.1 foi reprimida em 50 µg.L-1 de MC-LR. No fígado, as isoformas gst2.2 e gstp2 foram reprimidas em ambas as concentrações, gstal foi reprimida em 5 µg.L-1, e gstt1a e gstk1.1 foram reprimidas em 50 µg.L-1 de MC-LR. As isoformas gstal, gstr1, gstp1, mgst3a, gstm1, gstm2 e gstm3 não foram alteradas pela exposição a MC-LR. Os resultados obtidos fornecem informações para a escolha de isoformas específicas de GST possivelmente envolvidas na detoxificação/toxicidade de MC-LR, a serem melhores caracterizadas ao nível protéico e também contribui para a escolha de genes normalizadores a serem utilizados em outros estudos da mesma natureza

Childhood Non-Langerhans Cell Histiocytosis – An Atypical Case

Introduction: Histiocytoses correspond to a heterogeneous group of disorders characterized by the proliferation andinfiltration of histiocytes in tissues. For years, many of the histiocytoses where known by numerous names, reflecting the lack of understanding regarding their origin. Case report: A previously healthy, 4-month-old infant presented a cutaneous lesion of progressive growth on his nose since 1 month ago. The mother has a diagnosis of Sjögren syndrome. On examination, there was a firm well-defined erythematous plaque with 30 mm of diameter and raised edges, on the bridge of the nose. At the left cheek, left thoracic region and right arm there were also small erythematous papules with 5 days of evolution. The analytical study showed elevated antinuclear antibodies and anti-SS-A. Histopathological examination confirmed the diagnosis of non-Langerhans cells histiocytosis. Progressively, more annular erythematous papules and plaques appeared scattered over the face, trunk and limbs with spontaneous resolution of the first lesion on the nose. About 2 months after the initial evaluation, all lesions had regressed spontaneously, with normalization of analytical study at one year-old. Conclusion: Many authors believe that the different subtypes of histiocytosis represent only different stages of the same disease. Immunophenotyping of histiocytosis does not always identify the subtype involved, making the occurrence of atypical cases frequent.

The third dimension: new developments in cell culture models for colorectal research

Cellular models are important tools in various research areas related to colorectal biology and associated diseases. Herein, we review the most widely used cell lines and the different techniques to grow them, either as cell monolayer, polarized two-dimensional epithelia on membrane filters, or as three-dimensional spheres in scaffoldfree or matrix-supported culture conditions. Moreover, recent developments, such as gut-on-chip devices or the ex vivo growth of biopsy-derived organoids, are also discussed. We provide an overview on the potential applications but also on the limitations for each of these techniques, while evaluating their contribution to provide more reliable cellular models for research, diagnostic testing, or pharmacological validation related to colon physiology and pathophysiology.

Metodologia para a implementação de um sistema de apoio à decisão no sistema nacional de saúde baseado nos indicadores para a saúde

Actualmente, o SIS depara-se com problemas relativos à normalização e qualidade de dados, interoperabilidade entre instituições e inexistência de sistemas que suportem e agilizem o processo da decisão estratégica no sector. Numa primeira fase, este trabalho caracteriza e clarifica o papel das diversas instituições que colaboram com o MS, a forma como é gerida a informação e o conhecimento e os pressupostos do PNS enquanto documento agregador de indicadores que permitem avaliar o estado da saúde em Portugal. Com base na caracterização do sector e na importância orientadora do PNS, apresenta-se uma metodologia que organiza e desenvolve um modelo de metadados, baseados nos indicadores para a saúde, presentes no PNS. A sua importância para o sector é evidente uma vez que permite servir de suporte ao futuro desenvolvimento de aplicações estratégicas de apoio à decisão, salvaguardando a implementação e a divulgação do PNS e dos seus indicadores. ABSTRACT; Currently, the SIS comes across with problems related with normalization and quality of data, cooperation between institutions and the inexistence of systems that support and speed the process of strategical decisions in the sector. ln a first phase, this work characterizes and simplifies the role of each institution that collaborates with MS, the form as it is managed the information and the knowledge and the fundamentals of PNS, as a document witch aggregates pointers that allow the evaluation of the state of health in Portugal. On the basis of this characterization and the orienting importance of PNS, this work demonstrates a metadata methodology that organizes and develops a model, based on health pointers, indicated in PNS. Its importance for the sector is evident because it can support future developments of strategical applications, safeguarding the implementation and the analysis of PNS and its pointers.

Evaluation of the cytotoxic and genotoxic effects of benchmark multi-walled carbon nanotubes in relation to their physicochemical properties

To contribute with scientific evidence to the grouping strategy for the safety assessment of multi-walled carbon nanotubes (MWCNTs), this work describes the investigation of the cytotoxic and genotoxic effects of four benchmark MWCNTs in relation to their physicochemical characteristics, using two types of human respiratory cells. The cytotoxic effects were analysed using the clonogenic assay and replication index determination. A 48h-exposure of cells revealed that NM-401 was the only cytotoxic MWCNT in both cell lines, but after 8-days exposure, the clonogenic assay in A549 cells showed cytotoxic effects for all the tested MWCNTs. Correlation analysis suggested an association between the MWCNTs size in cell culture medium and cytotoxicity. No induction of DNA damage was observed after any MWCNTs in any cell line by the comet assay, while the micronucleus assay revealed that both NM-401 and NM-402 were genotoxic in A549 cells. NM-401 and NM-402 are the two longest MWCNTs analyzed in this work, suggesting that length may be determinant for genotoxicity. No induction of micronuclei was observed in Beas-2B cell line and the different effect in both cell lines is explained in view of the size-distribution of MWCNTs in the cell culture medium, rather than cell's specificities.

BURNOUT: analisando a síndrome do ramo das indústrias alimentícias do Rio Grande do Norte

This paper aims to verify the Burnout´s possibilities of incidence, finding the creating dimensions and comparing with the socio-demographics characteristics of the researched professionals. This quantitative-descriptive search has a population of 197 workers of 23 nourishing companies in Rio Grande do Norte. This population is predominantly male, younger than 28 years old, single, relatively instructed (57,07% with complete high school) and having just started their current job since 79% of the interviewees are in the company less than six years. The AUDITORIA DO SISTEMA HUMANO (ASH) model, utilized for investigation and developed for the Spaniards Quijano and Navarro in 1999, has several dimensions about human resources management and the organizational effectiveness, but only makes part of the research in 19 questions Burnout referring. It was used factorial analyses with extraction method, varimax rotation and Kaiser normalization with the intuition to define the creating dimensions of the syndrome, they were evaluated with Cronbach Alpha coefficient after extraction. The dimensions found through the factorial analyses were: emotional exhaustion, physical exhaustion and vitality. The accumulated explanation value reached 65,30% of total variation. The data socio-demographics don t justify the syndrome appearance, because the T test and ANOVA showed irrelevant values. It has been also observed that the founded dimensions were different of the Maslach sociopsychological perspective (emotional exhaustion, depersonalization and low professional realization) allowing comparison with others researches and the possibility to develop new ones with workers from different assistance areas. These new researches are important, since the syndrome refers to chronic labor stress consequences and any professional is favorable to Burnout, harmful to the company as to the collaborators

Investigating mushroom LMW compounds as potential Bcl-2 inhibitors: docking studies using AutoDock4

The B cell CLL/lymphoma-2 (Bcl-2) family is functionally classified as either anti-apoptotic or pro-apoptotic, and the regulation of its interactions dictates survival or commitment to apoptosis. Bcl-2 family is also implicated in a wide range of diseases. In some types of cancers, including lymphomas and epithelial cancers, protein overexpression of anti-apoptotic Bcl-2 family, such as the Bcl-2 protein is indicative of cancer in an advanced stage, with a poor prognosis and resistant to chemotherapy [1]. Several reports indicate that mushrooms have the ability to promote apoptosis in tumour cell lines, but the mechanism of action is not fully understood. Inhibition of the interaction between Bcl-2 (anti-apoptotic protein) and proapoptotic proteins could be an important step in the mechanism of mushroom induced apoptosis. Therefore, the discovery of compounds with the capacity to inhibit Bcl-2 is an ongoing research topic on cancer therapy. In this work, docking studies were performed using a dataset of 40 low molecular weight (LMW) compounds present in mushrooms. The docking software AutoDock 4 was used and docking studies were performed using 5 selected Bcl-2 crystal structures as targets. Compounds with the lowest predicted binding energy (predΔG) are expected to be the more potent inhibitors. Among the tested compounds, steroids presented the lowest predΔG with several exhibiting values below -9 kcal/mol. The results are corroborated by several reports that state that steroids induce apoptosis in several tumor cells. It is thus feasible that they might act by preventing Bcl-2 from forming complexes with the respective proapoptotic protein interaction partners, namely Bak, Bax, and Bim. Moreover, previous studies on our research group demonstrated that 48 h treatment of MCF-7 cells (breast carcinoma) with Suillus collinitus methanolic extract caused a decrease in Bcl-2, highlighting the antitumor potential of this mushroom species [2]. In conclusion, the process of apoptosis promoted by mushroom extracts may be related to the inhibition of Bcl-2 by the steroid derivatives herein studied. However, further studies are needed to confirm this hypothesis.

Los Sistemas de Gestión Documental de Proyectos. Un análisis y optimización aplicada a los Proyectos de Ingeniería en Edificación

La presente memoria de Tesis Doctoral ha seguido un largo recorrido desde sus inicios allá por el año 2007, dado el interés del doctorando por la mejora de la gestión de los proyectos que se desarrollaban en aquellos momentos. La fortuna de haber conocido proyectos de edificación singular en multitud de países, especialmente provenientes del mundo anglosajón, centroamericano y francés, ha abierto el campo de investigación del doctorando hacia la estandarización de la documentación de los proyectos más allá de la actual tendencia en España. En la actualidad, la evolución de los proyectos en el mundo ha sido vertiginosa, apareciendo nuevos sistemas de gestión de proyectos y nuevas tecnologías de gestión de la información gráfica (BIM). A lo largo de la investigación hemos querido desarrollar un sistema novedoso de gestión de proyectos que hemos llamado SGDP que incluya no sólo una nueva forma de gestionar los documentos de un proyecto, sino de crearlos, mantenerlos y mejorarlos. Además, surge la necesidad de conocer cómo de productivos son y van a ser nuestros proyectos, por lo que hemos intentado aportar una sencilla pero operativa forma de definir la rentabilidad de un proyecto de ingeniería y herramientas prototipo que favorezcan el conocimiento de los costes de los proyectos. Para desarrollar estas ideas y herramientas se ha contado durante toda las fases de la investigación con la empresa piloto sobre la que se han implementado los prototipos de las herramientas de la gestión documental y de contabilidad de costes de los proyectos además de ser sobre la que se han generado las nuevas estructuras de proyectos, codificaciones y otras novedosas funciones del SGDP aquí descrito.

A qualidade dos cuidados de enfermagem e a Norma ISO 9001 : Aplicação empírica no Hospital CUF Infante Santo

A preocupação com a qualidade e normalização dos serviços de saúde é cada vez maior, verificando-se que, para responder às progressivas exigências dos utentes, aparecem entidades que criam normas universais, as quais pretendem a garantia da qualidade nos serviços de saúde. Contudo, a implementação de um sistema de gestão da qualidade, através da norma ISO 9001, nestas organizações, é um desafio pela dificuldade de avaliação da qualidade dos serviços prestados- cuidados de saúde. Estando presente num hospital profissional como médicos, enfermeiros e gestores, com características culturais que influenciam a forma de encarar a qualidade e a sua monitorização para a existência de uma mudança profunda, quando se implementa uma política de qualidade, é fundamental conhecer a definição da qualidade de cada profissional, membro de uma cultura e, deste modo, a sua postura perante o fenómeno. O presente trabalho tem como objectivos identificar a percepção dos enfermeiros do Hospital Cuf Infante-Santo, relativamente ao sistema de gestão da qualidade, segundo a norma ISO, e, consequentemente, investigar pontos fortes, pontos fracos, ameaças e oportunidades da implementação dessa norma nessa organização hospitalar. Para atingir os objectivos, foi desenvolvido um modelo de análise, onde se considera o relacionamento entre as características da qualidade em saúde, cultura organizacional hospitalar e do sistema da norma ISO, para o desenvolvimento da melhoria contínua na organização. Os dados, para a elaboração desta dissertação, foram recolhidos através de inquérito por questionários aos enfermeiros do Hospital Cuf Infante-Santo, que se encontravam a laborar na organização aquando da implementação da norma ISO, sendo utilizado o método quantitativo e técnicas do estudo qualitativo na análise de dados orientados para o significado das acções. Do trabalho desenvolvido, conclui-se que a percepção relativamente às alterações na qualidade dos cuidados está limitada pelo facto de a maioria dos respondentes não conhecer o sistema de qualidade (Norma ISO 9001), sendo este um dos pontos fracos para a implementação da norma ISO na organização. Deste modo, a situação diagnosticada constitui um alerta para as organizações de saúde, ao implementarem sistemas de gestão da qualidade, potencializarem os pontos fortes identificados, como a orientação dos enfermeiros para o cuidar e para o cliente e, por outro lado, evitar repetir pontos fracos, como o identificado anteriormente, através do envolvimento e formação dos seus colaboradores nas políticas da qualidade. Os enfermeiros preocupam-se com a qualidade, mas referem que não a monitorizam regularmente. Pelo que, esta necessidade com a implementação do sistema de gestão da qualidade, deverá ser corrigida, de modo a que a organização de saúde em estudo caminhe para a excelência. ABSTRACT: The concern with the quality and standardization of health services is increasing, verifying that to respond to the progressiva demands of the users, there appear entities wishing to create universal standards to ensure the quality in health services. However, implementing a quality management service, through ISO 9001 standard, in these organizations, it is a challenge by the difficulties of evaluation in the quality of the provided services - health care. Being present in a hospital professionals such as doctors, nurses and managers, with cultural characteristics that influence the way and method of facing the quality and its monitoring for the existence of a profound change, when a quality policy is implemented, it is fundamental to know the definition of the quality of each and ever professional, member of a culture, and in this way, their posture towards the phenomenon. This present study aims to identify the perceptions of nurses at the Infante-Santo CUF Hospital, relatively to the quality management system, according to the ISO standard, and consequently, investigating strengths, weaknesses, threats and opportunities of the implementation of this standard in that hospital organization. To achieve these aims or objectives, an analysis model was developed, which considers the relationship between the characteristics of the quality of health, hospital organizational culture and the ISO standard system, for the further development of the continuous improvement in the organization. The data for the elaboration of this dissertation was collected through questionnaire surveys done to the nurses at Infante-Santo CUF Hospital, who were working in the organization during the ISO standard implementation, being used the quantity method and techniques of the quality study in the analysis of data orientated to the meaning of actions. The developed research concluded that the perception related to the alterations in the quality of the care is limited by the majority of respondents not knowing the quality system (ISO 9001 standard), being this one of the weaknesses to the implementation of the ISO standard in the organization. Therefore, the diagnosed situation constituted a warning to the health organizations, to implement quality management systems, potentially the identified strengths, such as the orientation of the nurses to the care and to the client, and on the other hand, avoiding the repetition of weaknesses, as previously identified, through the involvement and training of its employees in the quality policies. The nurses are concerned about the quality but they refer that there is no regular monitoring. Thus, this necessity of the implementation of the quality and management system should be corrected, so that the health organization being studied should proceed to excellence.

A satisfação dos clientes internos e o comprometimento organizacional: um estudo à luz do modelo ASH nas indústrias alimentícias do RN

Currently the organizations are passing for continuous cycles of changes due to necessity of survival in the work market. The administration of the future points a way to the organizations of today and tomorrow, the search of the competitiveness from loyalty and motivation of its staff. Of this form, the model of the Auditoria do Sistema Humano (ASH), developed for Spanish researchers and that now it is being applied in Brazil, contemplates a series of dimensions about Human Resources management quality in the companies and the organizational effectiveness, such as the environment where the company is inserted, the strategies, the organizational drawing, the psychological and psychosocial processes, e the reached results. In this direction, the present research analyzed the factors of job satisfaction and organizational commitment, making, also, a relation of causality between the same ones. The quantitative-descriptive research had as population the employees of twenty three nourishing industries of the State of Rio Grande do Norte (Brazil), registered in the Federacy of the Industries of the state. The collection of the data occurred for the months of October of 2005 and March of 2006, by means of the application of questionnaire of model ASH. The sample was composed for 197 employees, however it was observed presence of five outliers, that they had been excluded from the analysis of the data. To extract the dimensions of the satisfaction and the commitment and identification the factorial analysis was used, with extraction method of principal components, rotation Varimax and normalization Kaiser. The gotten dimensions had been evaluated with the calculation of the coefficient Alpha of Cronbach. The factorial analysis of the pointers of the organizational commitment and identification had extracted ten factors. Of these, four had gotten significance of the analyses inside: affective commitment, values commitment, continuance commitment and necessity commitment. The result of the analysis of the pointers of job satisfaction indicated four factors: extrinsic, motivations, relation with the friends and auto-accomplishment. To deal with the data the relation between job satisfaction and organizational commitment it was used technique of multiple regression. The correlation between commitment and satisfaction was satisfactory, detaching the affective commitment with bigger index of correlation, followed of the affective one

Collaborative Web-Based Simulation Platform for Construction Project Planning

Part 13: Virtual Reality and Simulation