Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

Finding a school technological partner: a multicriteria method for school information system producer selection

The choice of an information systems is a critical factor of success in an organization's performance, since, by involving multiple decision-makers, with often conflicting objectives, several alternatives with aggressive marketing, makes it particularly complex by the scope of a consensus. The main objective of this work is to make the analysis and selection of a information system to support the school management, pedagogical and administrative components, using a multicriteria decision aid system – MMASSITI – Multicriteria Method- ology to Support the Selection of Information Systems/Information Technologies – integrates a multicriteria model that seeks to provide a systematic approach in the process of choice of Information Systems, able to produce sustained recommendations concerning the decision scope. Its application to a case study has identi- fied the relevant factors in the selection process of school educational and management information system and get a solution that allows the decision maker’ to compare the quality of the various alternatives.

The visual image in Epiphanic Short History

The visual image is a fundamental component of epiphany, stressing its immediacy and vividness, corresponding to the enargeia of the traditional ekphrasis and also playing with cultural and social meanings. Morris Beja in his seminal book Epiphany in the Modern Novel, draws our attention to the distinction made by Joyce between the epiphany originated in a common object, in a discourse or gesture and the one arising in “a memorable phase of the mind itself”. This type materializes in the “dream-epiphany” and in the epiphany based in memory. On the other hand, Robert Langbaum in his study of the epiphanic mode, suggests that the category of “visionary epiphany” could account for the modern effect of an internally glowing vision like Blake’s “The Tyger”, which projects the vitality of a real tyger. The short story, whose length renders it a fitting genre for the use of different types of epiphany, has dealt with the impact of the visual image in this technique, to convey different effects and different aesthetic aims. This paper will present some examples of this occurrence in short stories of authors in whose work epiphany is a fundamental concept and literary technique: Walter Pater, Joseph Conrad, K. Mansfield, Clarice Lispector. Pater’s “imaginary portraits” concentrate on “priviledged moments” of the lives of the characters depicting their impressions through pictorial language; Conrad tries to show “moments of awakening” that can be remembered by the eye; Mansfield suggests that epiphany, the “glimpse”, should replace plot as an internal ordering principle of her impressionist short-stories; in C. Lispector the visualization of some situations is so aggressive that it causes nausea and a radical revelation on the protagonist’s.

Agreement between premortem and postmortem diagnoses in patients with acquired immunodeficiency syndrome observed at a brazilian teaching hospital

Acquired immunodeficiency syndrome (AIDS) is one of the main causes of death in adults worldwide. More commonly than in the general population, in patients with AIDS there is substantial disagreement between causes of death which are clinically suspected and those established by postmortem examination. The findings of 52 postmortem examinations were compared to the premortem (clinical) diagnoses, and there was 46% agreement between them. Fifty two percent of the patients had more than one postmortem diagnosis, and 48% had at least one AIDS-related disease not suspected clinically. Cytomegalovirus infection was the commonest (30.7%) autopsy finding, but not a single case had been suspected premortem. Bacterial infection, tuberculosis, and histoplasmosis were also common, sometimes not previously suspected, postmortem findings. This study shows that multiple infections occur simultaneously in AIDS patients, and that many among them are never suspected before the postmortem examination. These findings suggest that an aggressive investigation of infections and cancers should be done in patients with AIDS, particularly in those who do not respond to therapy of an already recognized condition

FEVER OF UNDETERMINED ORIGIN IN PATIENTS WITH THE ACQUIRED IMMUNODEFICIENCY SYNDROME IN BRAZIL: REPORT ON 55 CASES

The medical records of patients with AIDS admitted to a general hospital in Brazil from 1989 to 1997 were reviewed retrospectively with the aim at defining the frequency and etiology of fever of undetermined origin (FUO) in HIV-infected patients of a tropical country and to evaluate the usefulness of the main diagnostic procedures. 188 (58.4%) out of 322 patients reported fever at admission to hospital and 55 (17.1%) had FUO. Those with FUO had a mean CD4+ cell count of 98/ml. A cause of fever was identified for 45 patients (81.8%). Tuberculosis (32.7%), Pneumocystis carinii pneumonia (10.9%), and Mycobacterium avium complex (9.1%) were the most frequent diagnoses. Other infectious diseases are also of note, such as cryptococcal meningitis (5.5%), sinusitis (3.6%), Salmonella-S. mansoni association (3.6%), disseminated histoplasmosis (3.6%), neurosyphilis (1.8%), and isosporiasis (1.8%). Four patients had non-Hodgkin's lymphoma (7.3%). We conclude that an initial aggressive diagnostic approach should be always considered because biopsies (lymph node, liver and bone marrow) produced the highest yield in the diagnosis of FUO and the majority of the diagnosed diseases are treatable. The association of diseases is common and have contributed to delay the final diagnosis of FUO in most cases. In our study area the routine request of hemocultures for Salmonella infection and the investigation of cryptococcal antigen in the serum should be considered.

FATAL GROUP A STREPTOCOCCAL TOXIC SHOCK-LIKE SYNDROME IN A CHILD WITH VARICELLA: REPORT OF THE FIRST WELL DOCUMENTED CASE WITH DETECTION OF THE GENETIC SEQUENCES THAT CODE FOR EXOTOXINS SPE A AND B, IN SÃO PAULO, BRAZIL

A previously healthy seven-year-old boy was admitted to the intensive care unit because of toxaemia associated with varicella. He rapidly developed shock and multisystem organ failure associated with the appearance of a deep-seated soft tissue infection and, despite aggressive treatment, died on hospital day 4. An M-non-typable, spe A and spe B positive Group A Streptococcus was cultured from a deep soft tissue aspirate. The criteria for defining Streptococcal toxic shock-like syndrome were fulfilled. The authors discuss the clinical and pathophysiological aspects of this disease as well as some unusual clinical findings related to this case.

Implementação de um processo industrial de coloração de granito

O presente estágio foi desenvolvido na Britafiel. Um dos projectos em que a Empresa se encontra envolvida é o STOCO, pretendendo implementar à escala industrial um processo de coloração de pedra granítica natural para fins decorativos. Foi neste projecto que se enquadrou o estágio. O tema do estágio centra-se no processo de coloração de granito tendo como principal foco a implementação de um processo industrial de produção de granito colorido. O projecto STOCO nasce da necessidade de complementar a actividade da empresa com produtos de maior valor acrescentado para valorização da matéria-prima de base, o granito. STOCO, resultante de Stone Color, é o nome dado ao projecto e ao novo produto que é granito colorido, sob a forma de brita. Pretende-se obter um produto amigo do ambiente e com boas características: manter a textura natural da pedra granítica e assegurar uma boa resistência a factores agressivos. Estudos prévios de qualidade e de toxicidade mostraram que o produto STOCO desenvolvido até então apresenta um bom comportamento face a agressões climatéricas e que não compromete a vida das espécies usadas nos testes (peixes). Em relação aos lixiviados e resíduos da pedra colorida STOCO, estes não apresentaram qualquer problema ambiental, sendo considerado um produto amigo do ambiente. À data de início do presente trabalho estava em funcionamento um equipamento protótipo de produção de granito colorido (100 kg/partida), sendo a instalação e o arranque da unidade industrial (3 ton/h) concretizados no início de 2014, já no decorrer deste trabalho. Os objectivos cumpridos no âmbito deste trabalho foram então a implementação de uma linha industrial de produção de brita colorida, avaliação técnica do processo e do custo industrial de produção associado às matérias-primas. Neste relatório é descrito o processo inicial adoptado e apresentam-se as alterações efectuadas para melhoria do processo produtivo. Resolveram-se problemas como: definição e instalação de equipamentos complementares para a entrada e a saída da brita no equipamento industrial; pó excessivo na brita; cheiro intenso a gás e elevado ruído; adequação do sistema de pintura; e secagem incompleta da brita. Alguns destes problemas não foram totalmente resolvidos, mas sim minimizados. O equipamento industrial necessita ainda de alterações em diversas áreas, que foram identificadas e para as quais são feitas sugestões de melhoria. Conseguiu-se ainda fazer alguns testes para uma possível substituição de alguns constituintes da tinta. Os componentes que entram na composição base da tinta aquosa, são de modo simplificado: ligante, pigmento, solvente e aditivos. Os constituintes que mais encarecem a tinta, e consequentemente o processo em causa, são o ligante e o pigmento. Os estudos efectuados precisam de ser aprofundados, na tentativa de melhorar o processo minimizando os custos de produção. Formalizaram-se os procedimentos escritos de produção STOCO tanto para o protótipo como para o processo industrial e elaborou-se uma ficha técnica de produto para a brita colorida STOCO.

Salud y Seguridad del Trabajo en Portugal : apuntes diversos

RESUMO - El autor aborda algunos aspectos relativos a la Salud y Seguridad del Trabajo (SST) en Portugal llamando la atención para, esencialmente, intentar sostener la tesis de que, desde mediados de la década de los 90, se observaron importantes avances en la mejoría de las condiciones del trabajo en la perspectiva de la SST, aunque se mantuvieron algunos problemas en la práctica concreta de las normativas legales. Incluso con estas mejoras, las tasas de frecuencia de accidentes de trabajo y de enfermedades profesionales en Portugal todavía se mantienen muy elevadas necesitando, por tanto, estrategias más “agresivas” para concienciar la sociedad portuguesa en torno a las políticas públicas de SST efectivamente promotoras de prevención de riesgos profesionales y de la promoción de la salud de quien trabaja. Es por tanto indispensable que la protección de la salud y de la seguridad de los trabajadores en los puestos de trabajo sea encarada como un conjunto de actividades de indiscutible utilidad para todos los representantes del mundo del trabajo e que la agenda política pase a valorizar, aún más, la promoción de espacios de trabajo saludables y seguros, con la consecuente valorización de las variables individuales en la estrategia nacional de salud y seguridad.--------------------------ABSTRACT – In the present work, the author analyzes several aspects of Occupational Health and Safety (OHS) in Portugal. He provides evidence sustaining the assumption of an important progress, since the mid-nineties, in the improvement of the working conditions from an OHS perspective. Nevertheless, several problems still remain in the practical application of legal regulations. In addition, despite of these improvements, the frequency rates of working accidents and occupational diseases remain very high. Hence, more “aggressive” strategies are required to increase the awareness of the Portuguese society relative to the OHS public policies, whose effectiveness has been demonstrated either in terms of occupational risks prevention and workers health promotion. The protection of workers’ health and safety at the workplace must then be assumed as an activity of indisputable utility by all stakeholders. The political agenda must thus promote even more the promotion of healthy and safe workplaces. As a consequence, there would be also a higher development of individual aspects, and not only environmental data, in the national strategy of occ

Prevalence of putative periodontopathogens from periodontal patients and healthy subjects in São Paulo, SP, Brazil

A. actinomycetemcomitans, B. forsythus, P. gingivalis, C. rectus, E. corrodens, P. intermedia, F. nucleatum, and T. denticola were identified from subgingival plaque from 50 periodontal patients and 50 healthy subjects. PCR products from each species showed a specific band and could be used to identify periodontal organisms from clinical specimens. Identical negative or positive results between PCR and culture occurred in 66% (A. actinomycetemcomitans) to 93% (F. nucleatum) of the samples. PCR detection odds ratio values for A. actinomycetemcomitans, B. forsythus, C. rectus, E. corrodens, P. intermedia, and T. denticola were significantly associated with disease having a higher OR values for B. forsythus (2.97, 95% CI 1.88 - 4.70). Cultures showed that A. actinomycetemcomitans, B. forsythus and P. intermedia were associated with periodontitis, however, P. gingivalis, C. rectus, E. corrodens and F. nucleatum were not significantly associated with the disease.

Liver histology in co-infection of hepatitis C virus (HCV) and Hepatitis G virus (HGV)

As little is known about liver histology in the co-infection of hepatitis C virus (HCV) and hepatitis G virus (HGV), HGV RNA was investigated in 46 blood donors with hepatitis C, 22 of them with liver biopsy: co-infection HCV / HGV (n = 6) and HCV isolated infection (n = 16). Besides staging and grading of inflammation at portal, peri-portal and lobular areas (Brazilian Consensus), the fibrosis progression index was also calculated. All patients had no symptoms or signs of liver disease and prevalence of HGV / HCV co-infection was 15.2%. Most patients had mild liver disease and fibrosis progression index, calculated only in patients with known duration of infection, was 0.110 for co-infection and 0.130 for isolated HCV infection, characterizing these patients as "slow fibrosers". No statistical differences could be found between the groups, although a lesser degree of inflammation was always present in co-infection. In conclusion co-infection HCV / HGV does not induce a more aggressive liver disease, supporting the hypothesis that HGV is not pathogenic.

Cerebral Sinovenous Thrombosis in Children: Clinical Presentation and Extension, Localization and Recanalization of Thrombosis

Many important questions regarding pathophysiology and treatment of cerebral sinovenous thrombosis need clarification and may depend on further knowledge on the etiology, site, extension and recanalization of the thrombosis. We studied these variables in a cohort of children and adolescents from seven Portuguese Centers. We conclude from our results that the deep venous system and the superior longitudinal sinus are less frequently affected with thrombosis but have a greater potential for serious neurologic disease and for major sequelae. Non-recanalization, at least in the long term, is not an adverse prognostic factor. Extensive propagation of the thrombus from the initial site of origin seems to be common. The early identification of risk factors and their treatment coupled with an aggressive attitude towards diagnosis and treatment for thrombosis involving the deep venous system would be warranted.

Impacto da Combinação de Terapêutica Farmacológica na Mortalidade em Doentes com Síndrome Coronária Aguda

INTRODUCTION: Conventional risk stratification after acute myocardial infarction is usually based on the extent of myocardial damage and its clinical consequences. However, nowadays, more aggressive therapeutic strategies are used, both pharmacological and invasive, with the aim of changing the course of the disease. OBJECTIVES: To evaluate whether the number of drugs administered can influence survival of these patients, based on recent clinical trials that demonstrated the benefit of each drug for survival after acute coronary events. METHODS: This was a retrospective analysis of 368 consecutive patients admitted to our ICU during 2002 for acute coronary syndrome. A score from 1 to 4 was attributed to each patient according to the number of secondary prevention drugs administered--antiplatelets, beta blockers, angiotensin-converting enzyme inhibitors and statins--independently of the type of association. We evaluated mortality at 30-day follow-up. RESULTS: Mean age was 65 +/- 13 years, 68% were male, and 43% had ST-segment elevation acute myocardial infarction. Thirty-day mortality for score 1 to 4 was 36.8%, 15.6%, 7.8% and 2.5% respectively (p < 0.001). The use of only one or two drugs resulted in a significant increase in the risk of death at 30 days (OR 4.10, 95% CI 1.69-9.93, p = 0.002), when corrected for other variables. There was a 77% risk reduction associated with the use of three or four vs. one or two drugs. The other independent predictors of death were diabetes, Killip class on admission and renal insufficiency. CONCLUSIONS: The use of a greater number of secondary prevention drugs in patients with acute coronary syndromes was associated with improved survival. A score of 4 was a powerful predictor of mortality at 30-day follow-up

Derrame Pericárdico Recidivante. Um Caso de Angiosarcoma Cardíaco

A case of angiosarcoma of the right atrium in a 59-year-old woman is reported, presenting as a recurrent hematic pericardial effusion. The usefulness of echocardiography in making the diagnosis is emphasized. The tumor was already disseminated at the time of the diagnosis. The patient was on palliative therapy, dying a few months later. The histological examination was done at autopsy. This case highlights the difficulty in diagnosis and the various modalities available for an accurate diagnosis of a rare clinical entity. It has a rapid and aggressive course with a very poor prognosis.

Fulminant Myocarditis Associated with Pandemic H1N1 Influenza A Virus

Fulminant myocarditis associated with influenza A virus is exceedingly rare, with only a few cases reported in the literature. We describe a previously healthy 10-year-old boy, with a three-day history of flu-like symptoms without antiviral treatment. He was hospitalized with dehydration and hypothermia in the context of persistent vomiting, when he suddenly developed heart failure secondary to fulminant myocarditis. Despite aggressive management, including circulatory support and cardiopulmonary resuscitation measures, the patient died of cardiogenic shock. The postmortem histopathology was compatible with a multisystem viral infection with myocarditis and pulmonary involvement, and H1N1v polymerase chain reaction was positive. The prevalence of influenza-associated fulminant myocarditis remains unknown. Findings reported in the literature raise the possibility that the novel H1N1 influenza A virus is more commonly associated with a severe form of myocarditis than previously encountered influenza strains.

A 63-Year-Old Woman Presenting with a Synovial Sarcoma of the Hand: a Case Report

INTRODUCTION: Synovial sarcoma is a high-grade, soft-tissue sarcoma that most frequently is located in the vicinity of joints, tendons or bursae, although it can also be found in extra-articular locations. Most patients with synovial sarcoma of the hand are young and have a poor prognosis, as these tumors are locally aggressive and are associated with a relatively high metastasis rate. According to the literature, local recurrence and/or metastatic disease is found in nearly 80% of patients. Current therapy comprises surgery, systemic and limb perfusion chemotherapy, and radiotherapy. However, the 5-year survival rate is estimated to be only around 27% to 55%. Moreover, most authors agree that synovial sarcoma is one of the most commonly misdiagnosed malignancies of soft tissues because of their slow growing pattern, benign radiographic appearance, ability to change size, and the fact that they may elicit pain similar to that caused by common trauma. CASE PRESENTATION: We describe an unusual case of a large synovial sarcoma of the hand in a 63-year-old Caucasian woman followed for 12 years by a multidisciplinary team. In addition, a literature review of the most pertinent aspects of the epidemiology, diagnosis, treatment and prognosis of these patients is presented. CONCLUSION: Awareness of this rare tumor by anyone dealing with hand pathology can hasten diagnosis, and this, in turn, can potentially increase survival. Therefore, a high index of suspicion for this disease should be kept in mind, particularly when evaluating young people, as they are the most commonly affected group.