986 resultados para Capital budgeting method


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A nomeação de Guimarães como Capital Europeia da Cultura (CEC), em 2012, suscitou grandes expectativas na comunidade local, nos territórios limítrofes e, de um modo geral, na população portuguesa. No entanto, muitos dos potenciais impactos são ainda pouco perceptíveis pela maior parte das pessoas, se bem que muitas delas antecipem que os impactos sejam positivos. A presente comunicação pretende aferir, de forma prospectiva, os possíveis impactos do acolhimento por Guimarães da CEC, em 2012. Por referência a experiências anteriores de organização de outras CEC, procura-se identificar alguns dos efeitos, em termos de atracção de turistas (nacionais e internacionais), das actividades culturais programadas, disponibilidades orçamentais e audiências, bem como aferir do potencial impacto económico e do legado do evento para o futuro da cidade. Com base na análise efectuada, pode concluir-se que Guimarães CEC 2012 oferece um potencial de atracção para o Norte do país e região da Galiza, possui um orçamento, por habitante, comparável a outras CEC e beneficia do empenhamento dos agentes locais. Menos positiva é a distância da cidade a dois dos principais destinos turísticos nacionais (Lisboa e Algarve), a extensão da programação cultural do evento, o fraco envolvimento dos agentes culturais locais no programa de actividades do evento e a inexistência de espaços museológicos de referência internacional. Em contrapartida, destaca-se a existência de ligações aéreas de baixo custo a várias cidades Europeias através do aeroporto do Porto, a possibilidade de reposicionar a imagem da cidade ao nível nacional e internacional, a disponibilização de fundos para a revitalização urbana do centro histórico e o aumento esperado do número de turistas (nacionais e estrangeiros). A recessão económica (nacional e Europeia), as dificuldades orçamentais, a pouca ambição da política de angariação de patrocínios e de recursos financeiros privados e a sustentabilidade do evento no futuro são algumas ameaças que poderão comprometer o sucesso de Guimarães CEC 2012

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This work presents an automatic calibration method for a vision based external underwater ground-truth positioning system. These systems are a relevant tool in benchmarking and assessing the quality of research in underwater robotics applications. A stereo vision system can in suitable environments such as test tanks or in clear water conditions provide accurate position with low cost and flexible operation. In this work we present a two step extrinsic camera parameter calibration procedure in order to reduce the setup time and provide accurate results. The proposed method uses a planar homography decomposition in order to determine the relative camera poses and the determination of vanishing points of detected lines in the image to obtain the global pose of the stereo rig in the reference frame. This method was applied to our external vision based ground-truth at the INESC TEC/Robotics test tank. Results are presented in comparison with an precise calibration performed using points obtained from an accurate 3D LIDAR modelling of the environment.

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Nucleic Acid Testing (NAT) as a tool for primary screening of blood donors became a reality in the end of the 1990 decade. We report here the development of an "in-house" RT-PCR method that allows the simultaneous (multiplex) detection of HCV and HIV-RNA in addition to an artificial RNA employed as an external control. This method detects all HIV group M subtypes, plus group N and O, with a detection threshold of 500 IU/mL. After validation, the method replaced p24 Ag testing, in use for blood donation screening since 1996 at our services. From July 2001 to February 2006, 102,469 donations were tested and 41 (0.04%) were found HIV-RNA reactive. One NAT-only reactive donation (antibody non-reactive) was observed, with subsequent seroconversion of the implied donor, giving a yield of 1:102,469. This rate is in contrast to the international experience that reports a detection of approximately 1:600,000 - 1:3,100,000 of isolated HIV-RNA donations.

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An "in-house" RT-PCR method was developed that allows the simultaneous detection of the RNA of the Hepatitis C Virus (HCV) and an artificial RNA employed as an external control. Samples were analyzed in pools of 6-12 donations, each donation included in two pools, one horizontal and one vertical, permitting the immediate identification of a reactive donation, obviating the need for pool dismembering. The whole process took 6-8 hours per day and results were issued in parallel to serology. The method was shown to detect all six HCV genotypes and a sensitivity of 500 IU/mL was achieved (95% hit rate). Until July 2005, 139,678 donations were tested and 315 (0.23%) were found reactive for HCV-RNA. Except for five false-positives, all 310 presented the corresponding antibody as well, so the yield of NAT-only donations was zero, presenting a specificity of 99.83%. Detection of a window period donation, in the population studied, will probably demand testing of a larger number of donations. International experience is showing a rate of 1:200,000 - 1:500,000 of isolated HCV-RNA reactive donations.

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In this study a citrate-buffered version of QuEChERS (Quick, Easy, Cheap, Effective, Rugged and Safe) method for determination of 14 organochlorine pesticides (OCPs) residues in tamarind peel, fruit and commercial pulp was optimized using gas chromatography (GC) coupled with electron-capture detector (ECD) and confirmation by GC tandem mass spectrometry (GC–MS/MS). Five procedures were tested based on the original QuEChERS method. The best one was achieved with increased time in ultrasonic bath. For the extract clean-up, primary secondary amine (PSA), octadecyl-bonded silica (C18) and magnesium sulphate (MgSO4) were used as sorbents for tamarind fruit and commercial pulp and for peel was also added graphitized carbon black (GCB). The samples mass was optimized according to the best recoveries (1.0 g for peel and fruit; 0.5 g for pulp). The method results showed the matrix-matched calibration curve linearity was r2 > 0.99 for all target analytes in all samples. The overall average recoveries (spiked at 20, 40 and 60 μg kg−1) have been considered satisfactory presenting values between 70 and 115% with RSD of 2–15 % (n = 3) for all analytes, with the exception of HCB (in peel sample). The ranges of limits of detection (LOD) and quantification (LOQ) for OCPs were for peel (LOD: 8.0–21 μg kg−1; LOQ: 27–98 μg kg−1); for fruit (LOD: 4–10 μg kg−1; LOQ: 15–49 μg kg−1) and for commercial pulp (LOD: 2–5 μg kg−1; LOQ: 7–27 μg kg−1). The method was successfully applied in tamarind samples being considered a rapid, sensitive and reliable procedure.

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We describe slipped capital femoral epiphysis in 4 members of a black, obese family, who were all first-degree relatives. The aetiology of slipped capital femoral epiphysis is unknown, although it is thought to be multifactorial. Genetic predisposition and environmental factors have been associated with the condition. A familial incidence with at least two cases in the same family has been reported. In epidemiological studies, this incidence ranges from 3% to 35%. Our cases were investigated in an attempt to find a possible aetiological genetic factor. A genetic predisposition with an autosomal dominant pattern of transmission is suggested, although environmental variables must be considered as provocative factors.

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Thirty Candida albicans isolated from oral candidosis patients and 30 C. albicans isolated from control individuals were studied. In vitro susceptibility tests were performed for amphotericin B, fluconazole, 5-flucytosine and itraconazole through the Clinical and Laboratorial Standards Institute (CLSI) reference method and E test system. The results obtained were analyzed and compared. MIC values were similar for the strains isolated from oral candidosis patients and control individuals. The agreement rate for the two methods was 66.67% for amphotericin B, 53.33% for fluconazole, 65% for flucytosine and 45% for itraconazole. According to our data, E test method could be an alternative to trial routine susceptibility testing due to its simplicity. However, it can not be considered a substitute for the CLSI reference method.

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Num contexto em que as dinâmicas europeias em matéria de empreendedorismo e empresas sociais apelam à melhoria do ambiente legal, este estudo debruça-se sobre a oportunidade da consagração do princípio da livre fixação nos estatutos da cooperativa do montante do capital social. Esta solução legislativa permitirá reduzir os custos de contexto para a constituição da cooperativa e evitar o risco de fuga para formas societárias com regimes mais favoráveis em matéria de capital social mínimo. Constata-se que nas cooperativas, mais intensamente do que nas sociedades comerciais, o capital social mínimo não desempenha eficientemente as funções que lhe são tradicionalmente atribuídas. Conclui-se, igualmente, que a avaliação do nível de capitalização das cooperativas não pode atender apenas a este instituto, devendo ter em conta o património da cooperativa ressalvado para garantia dos credores, com particular destaque para a reserva legal.

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According to the new KDIGO (Kidney Disease Improving Global Outcomes) guidelines, the term of renal osteodystrophy, should be used exclusively in reference to the invasive diagnosis of bone abnormalities. Due to the low sensitivity and specificity of biochemical serum markers of bone remodelling,the performance of bone biopsies is highly stimulated in dialysis patients and after kidney transplantation. The tartrate-resistant acid phosphatase (TRACP) is an iso-enzyme of the group of acid phosphatases, which is highly expressed by activated osteoclasts and macrophages. TRACP in osteoclasts is in intracytoplasmic vesicles that transport the products of bone matrix degradation. Being present in activated osteoclasts, the identification of this enzyme by histochemistry in undecalcified bone biopsies is an excellent method to quantify the resorption of bone. Since it is an enzymatic histochemical method for a thermolabile enzyme, the temperature at which it is performed is particularly relevant. This study aimed to determine the optimal temperature for identification of TRACP in activated osteoclasts in undecalcified bone biopsies embedded in methylmethacrylate. We selected 10 cases of undecalcified bone biopsies from hemodialysis patients with the diagnosis of secondary hyperparathyroidism. Sections of 5 μm were stained to identify TRACP at different incubation temperatures (37º, 45º, 60º, 70º and 80ºC) for 30 minutes. Activated osteoclasts stained red and trabecular bone (mineralized bone) was contrasted with toluidine blue. This approach also increased the visibility of the trabecular bone resorption areas (Howship lacunae). Unlike what is suggested in the literature and in several international protocols, we found that the best results were obtained with temperatures between 60ºC and 70ºC. For technical reasons and according to the results of the present study, we recommended that, for an incubation time of 30 minutes, the reaction should be carried out at 60ºC. As active osteoclasts are usually scarce in a bone section, the standardization of the histochemistry method is of great relevance, to optimize the identification of these cells and increase the accuracy of the histomosphometric results. Our results, allowing an increase in osteoclasts contrast, also support the use of semi-automatic histomorphometric measurements.

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The antifungal activities of fluconazole, itraconazole, ketoconazole, terbinafine and griseofulvin were tested by broth microdilution technique, against 60 dermatophytes isolated from nail or skin specimens from Goiania city patients, Brazil. In this study, the microtiter plates were incubated at 28 ºC allowing a reading of the minimal inhibitory concentration (MIC) after four days of incubation for Trichophyton mentagrophytes and five days for T. rubrum and Microsporum canis. Most of the dermatophytes had uniform patterns of susceptibility to the antifungal agents tested. Low MIC values as 0.03 µg/mL were found for 33.3%, 31.6% and 15% of isolates for itraconazole, ketoconazole and terbinafine, respectively.

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O presente estudoterá por objecto uma reflexão sobre o conteúdo da IAS 32 e sobre os novos critérios de contabilização das entradas para o capital social das cooperativas...

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A crescente evolução das tecnologias de informação e comunicação, aliadas ao desenvolvimento industrial, proporcionou um aumento de competitividade entre as indústrias, originando uma subida do nível da relação qualidade preço. Esta premissa causou uma maior preocupação com a procura contínua pela melhoria dos processos, de forma a aumentar as actividades de valor acrescentado, eliminando todo o tipo de desperdícios. Nesta conjuntura, a Grohe Portugal Componentes Sanitários, Lda propôs uma melhoria no âmbito da gestão de stocks de componentes existentes em dinâmico. Esta acção de melhoria passa pela definição e implementação de um método de gestão destes componentes, acompanhado por um conjunto de regras de identificação de actividades e respectivos intervenientes, por forma a optimizar os meios existentes e evitar a ocorrência de falhas de componentes nas linhas. Trata-se de um método baseado no cálculo das necessidades das linhas, que através da procura média semanal e constituição dos produtos finais define um nível de prioridade entre os componentes, identificando quais os mais requisitados pelas linhas e possibilitando a gestão do dinâmico. Na contínua tentativa de combater possíveis falhas, desenvolveu-se um sistema de gestão do tipo Kanban com a capacidade de gerir o produto semi-acabado para consumo interno. Foram, ainda, criadas melhorias que permitem um acréscimo de eficiência na gestão dos componentes em estante dinâmica, diminuindo o capital imobilizado investido em stocks, levando a um rearranjo de layouts, proporcionando melhores condições de trabalho e optimizando percursos e recursos. Descreve-se detalhadamente o processo de (i) actualização, definição e implementação do método de gestão de componentes em dinâmico, acompanhado pelo respectivo conjunto de regras, (ii) a implementação de um sistema do tipo Kanban orientado às reais preocupações da empresa, (iii) a redefinição de layouts em conformidade com a actualização dos dinâmicos e (iv) a identificação e execução de um conjunto de melhorias. Todas estas actividades acompanhadas pelo impacto financeiro na organização. Por fim, efectua-se o balanço deste projecto e sugerem-se oportunidades de melhoria.