A gestão de tesouraria nas instituições de Ensino Superior

No atual contexto económico e financeiro, a gestão de tesouraria assume uma importância relevante dentro das organizações. Efetivamente, o dinheiro é a preocupação de qualquer gestor. A obtenção deste recurso escasso, com o mínimo custo e geri-lo de forma a otimizá-lo, é sem dúvida, o objetivo de qualquer gestor financeiro, no contexto de incerteza em que nos movemos. A atual crise proporciona à tesouraria a oportunidade ideal de realçar a sua importância estratégica e o valor acrescentado que pode trazer às organizações. Todas as áreas da organização, direta ou indiretamente, mantêm ligações com a área de tesouraria. O objetivo deste trabalho é enfatizar a relevância da gestão de tesouraria nos processos financeiros, antecipando informações para análise e tomada de decisão dos responsáveis financeiros nas Instituições de Ensino Superior; é demonstrar que a gestão de tesouraria deve fazer parte da cultura da organização e que é uma ferramenta de apoio para o planeamento financeiro, da gestão estratégica, de investimentos e de aproveitamento de oportunidades de crescimento das Instituições de Ensino Superior. Por último, pretendeu-se identificar e sugerir boas práticas e melhorias nos processos existentes, nas Instituições de Ensino Superior, que possam contribuir para a eficiência e eficácia da gestão de tesouraria. A revisão da literatura conduziu-nos à análise das diversas perspetivas da gestão de tesouraria, a importância das boas práticas, do sistema de controlo interno e da auditoria. Mostrou-se pertinente compreender o contexto jurídico das IES. Foi relevante a abordagem dos ciclos financeiros das organizações, para compreender a importância da realização de orçamentos de tesouraria, como um instrumento do controlo dos fluxos financeiros e da tomada de decisões dentro das organizações. Realizou-se ainda uma abordagem à gestão de crédito, às fontes de financiamento e à temática da centralização da gestão de tesouraria nas IES, por se entender que são aspetos fundamentais que contribuem para a eficiência e a eficácia desta área de atuação das instituições. Decorrente da revisão da literatura, identificaram-se as perguntas de investigação e aplicou-se a metodologia de um estudo de caso único de uma instituição de ensino superior, através da elaboração de entrevistas, recolha dos dados, pesquisa documental, observação direta e participativa do investigador. As conclusões finais do nosso estudo revelaram que o modelo de análise aplicado ao IPP, teve uma taxa de confirmação de 53%. As componentes do modelo em análise com os resultados mais significativos e que mais contribuíram para esta confirmação, foram a gestão de tesouraria considerada como um patamar estratégico nesta IES, a elaboração do orçamento de tesouraria e os procedimentos associados ao sistema de controlo interno.

IgG Antibody responses in mice coinfected with Toxocara canis and other helminths or protozoan parasites

The immune response expressed by IgG antibodies in BALB/c mice experimentally infected with Toxocara canis, was studied with the aim of verifying the possible in vivo cross-reactivity between antigens of T. canis and other parasites (Ascaris suum, Taenia crassiceps, Schistosoma mansoni, Strongyloides venezuelensis and Toxoplasma gondii). Experiments included three groups of mice: one infected only by T. canis, another with one of the other species of parasites and a third concomitantly infected with T. canis and the other species in question. Animals were bled by orbital plexus at 23, 38 and 70 days post infection (p.i.). Sera were analyzed for anti-Toxocara antibodies by ELISA and Immunoblotting, using excretion-secretion antigens (ES), obtained from culture of third-stage larvae of T. canis. For all experiments a control group comprised by ten non-infected mice was used. Only in the case of A. suum infection, in these experimental conditions, the occurrence of cross-reactivity with T. canis was observed. However, in the case of co-infection of T. canis - S. mansoni, T. canis - S. venezuelensis and T. canis - T. crassiceps the production of anti-Toxocara antibodies was found at levels significantly lower than those found in mice infected with T. canis only. Co-infection with S. mansoni or S. venezuelensis showed lower mortality rates compared to what occurred in the animals with single infections. Results obtained in mice infected with T. canis and T. gondii showed significant differences between the mean levels of the optical densities of animals infected with T. canis and concomitantly infected with the protozoan only in the 23rd day p.i.

A influência dos bogs de moda no processo de decisão de compra

As redes sociais, nas quais se incluem os blogs, vieram alterar a forma como as pessoas escolhem os bens e serviços que pretendem adquirir. Ao permitirem (entre outras coisas) a emissão para o mundo de opiniões sobre produtos e serviços, as redes sociais aumentaram a quantidade de informação pré-compra disponível, bem como diversificaram o tipo de fontes que é possível consultar durante este processo. Um exemplo flagrante deste fenómeno em Portugal, e no resto do Mundo, são os blogs de moda. Os blogs de moda são sites pessoais utilizados para a publicação de conteúdos relacionados com o universo da moda (Fernandes, 2013), podendo incluir-se aqui os acessórios, a cosmética, o exercício físico e os estilos de vida (Moura, 2013; Kulmala, 2011). Diversos estudos começam hoje a evidenciar que este tipo de sites exerce influência sobre o processo de decisão de compra dos seus seguidores (Kulmala, 2011; Fernandes, 2013). Neste sentido, foi objectivo deste estudo perceber em que medida os blogs de moda influenciam os processos de decisão de compra dos portugueses. Para este efeito, foi efectuada uma revisão bibliográfica sobre os tópicos em estudo (processo de decisão de compra, blogs de moda e respectiva influência), seguido de um estudo empírico, tendo sido usado o inquérito por questionário, procedendo-se depois à análise dos resultados. Os resultados obtidos permitiram concluir que a pesquisa de informação é, na amostra em estudo, a etapa do processo de decisão de compra mais influenciada pelo conteúdo publicado nos blogs de moda. Concluiu-se também que esta é uma das principais motivações dos inquiridos na consulta de blogs de moda. Verifica-se, portanto, que os blogs de moda funcionam hoje como plataformas de eWOM, ao mesmo tempo que os seus autores ascendem a líderes de opinião.

Teaching mathematics using Massive Open Online Courses

Distance learning - where students take courses (attend classes, get activities and other sort of learning materials) while being physically separated from their instructors, for larger part of the course duration - is far from being a “new event”. Since the middle of the nineteenth century, this has been done through Radio, Mail and TV, taking advantage of the full educational potential that these media resources had to offer at the time. However, in recent times we have, at our complete disposal, the “magic wonder” of communication and globalization - the Internet. Taking advantage of a whole new set of educational opportunities, with a more or less unselfish “look” to economic interests, focusing its concern on a larger and collective “welfare”, contributing to the development of a more “equitable” world, with regard to educational opportunities, the Massive Open Online Courses (MOOCs) were born and have become an important feature of the higher education in recent years. Many people have been talking about MOOCs as a potential educational revolution, which has arrived from North America, still growing and spreading, referring to its benefits and/or disadvantages. The Polytechnic Institute of Porto, also known as IPP, is a Higher Education Portuguese institution providing undergraduate and graduate studies, which has a solid history of online education and innovation through the use of technology, and it has been particularly interested and focused on MOOC developments, based on an open educational policy in order to try to implement some differentiated learning strategies to its actual students and as a way to attract future ones. Therefore, in July 2014, IPP launched the first Math MOOC on its own platform. This paper describes the requirements, the resulting design and implementation of a mathematics MOOC, which was essentially addressed to three target populations: - pre-college students or individuals wishing to update their Math skills or that need to prepare for the National Exam of Mathematics; - Higher Education students who have not attended in High School, this subject, and who feel the need to acquire basic knowledge about some of the topics covered; - High School Teachers who may use these resources with their students allowing them to develop teaching methodologies like "Flipped Classroom” (available at http://www.opened.ipp.pt/). The MOOC was developed in partnership with several professors from several schools from IPP, gathering different math competences and backgrounds to create and put to work different activities such video lectures and quizzes. We will also try to briefly discuss the advertising strategy being developed to promote this MOOC, since it is not offered through a main MOOC portal, such as Coursera or Udacity.

A importância da contabilidade no processo de tomada de decisão com especial incidência nas decisões de cariz financeiro: relatório de estágio na empresa Just Stay Hotels, S.A

O presente relatório tem como base o estágio curricular que decorreu na sede da empresa Just Stay Hotels, SA., de 15 de Outubro de 2014 a 31 de Maio de 2015, e foi subordinado ao tema “A importância da contabilidade no processo de tomada de decisão com especial incidência nas decisões de cariz financeiro”. Durante o estágio as principais funções executadas foram nas áreas de contabilidade, fiscalidade e controlo interno e de gestão. O objetivo do estágio foi adquirir e desenvolver competências técnico-profissionais e relacionais para o desempenho futuro de uma atividade profissional na área económico-financeira. O objetivo do relatório é fazer uma exposição dos conteúdos inerentes ao âmbito do estágio, fazendo uma breve descrição dos principais conceitos e estudos publicados. Assim sendo, são apresentados estudos que demonstram a importância da contabilidade nos processos de tomada de decisão, tendo por base as decisões financeiras, focando a indústria hoteleira, setor de atividade da empresa de acolhimento. Salienta-se a utilidade da contabilidade na determinação do desempenho das empresas através de alguns indicadores e estudos teóricos. Por fim, é elaborada uma descrição detalhada das atividades desempenhadas como o acompanhamento de operações como análises de auditoria, acompanhamento e elaboração de demonstrações financeiras assim como participação em algumas operações económico-financeiras como o acompanhamento de algumas negociações de novos negócios hoteleiros e participação na elaboração do orçamento de tesouraria e referindo a importância da contabilidade nas decisões financeiras da empresa JSH.

EFFECTS OF SINGLE, BINARY AND TERTIARY COMBINATIONS WITH Jatropha gossypifolia AND OTHER PLANT-DERIVED MOLLUSCICIDES ON REPRODUCTION AND SURVIVAL OF THE SNAIL Lymnaea acuminata

The effect of sub-lethal doses (40% and 80% of LC50/24h) of plant derived molluscicides of singly, binary (1:1) and tertiary (1:1:1) combinations of the Rutin, Ellagic acid, Betulin and taraxerol with J. gossypifolia latex, leaf and stem bark powder extracts and their active component on the reproduction of freshwater snail Lymnaea acuminata have been studied. It was observed that the J. gossypifolia latex, stem bark, individual leaf and their combinations with other plant derived active molluscicidal components caused a significant reduction in fecundity, hatchability and survival of young snails. It is believed that sub-lethal exposure of these molluscicides on snail reproduction is a complex process involving more than one factor in reducing the reproductive capacity.

Analysis of mental health service financial models with a particular emphasis of Ireland

ABSTRACT: Financing is a critical factor in ensuring the optimal development and delivery of a mental health system. The primary method of financing worldwide is tax-based. However many low income countries depend on out-of-pocket payments. There is a report on Irish Health Care funding but none that deals exclusively with mental health care. This paper analyses the various financial models that exist globally with respect to financing the mental health sector, examines the impact of various models on service users, especially in terms of relative ‘financial burden’ and provides a more detailed examination of the current mental health funding situation in Ireland After extensive internet and hardcopy research on the above topics, the findings were analysed and a number of recommendations were reached. Mental health service should be free at the point of delivery to achieve universal coverage. Government tax-based funding or mandatory social insurance with government top-ups, as required, appears the optimal option, although there is no one funding system applicable everywhere. Out-of-pocket funding can create a crippling financial burden for service users. It is important to employ improved revenue collection systems, eliminate waste, provide equitable resource distribution, ring fence mental health funding and cap the number of visits, where necessary. Political, economic, social and cultural factors play a role in funding decisions and this can be clearly seen in the context of the current economic recession in Ireland. Only 33% of the Irish population has access to free public health care and the number health insurance policy holders has dramatically declined, resulting in increased out-of-pocket payments. This approach risks negatively impacting on the social determinants of health, increasing health inequalities and negatively affecting economic productivity. It is therefore important the Irish government examines other options to provide funding for mental health services.

Politics, Commerce, and Colonization in Angola at the Turn of the Eighteenth Century

Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em História Moderna e dos Descobrimentos

Analysis of Highly Conserved Regions of the 3'UTR of MECP2 Gene in Patients with Clinical Diagnosis of Rett Syndrome and Other Disorders Associated with Mental Retardation

In this work we explored the role of the 3'UTR of the MECP2 gene in patients with clinical diagnosis of RTT and mental retardation; focusing on regions of the 3'UTR with almost 100% conservation at the nucleotide level among mouse and human. By mutation scanning (DOVAM-S technique) the MECP2 3'UTR of a total of 66 affected females were studied. Five3'UTR variants in the MECP2 were found (c.1461+9G>A, c.1461+98insA, c.2595G>A, c.9961C>G and c.9964delC) in our group of patients. None of the variants found is located in putative protein-binding sites nor predicted to have a pathogenic role. Our data suggest that mutations in this region do not account for a large proportion of the RTT cases without a genetic explanation.

Old cellulose for new multifunctional networks

Dissertação para obtenção do Grau de Doutor em Ciência e Engenharia de Materiais

Polycystic hydatid disease in Brazil: report of five new human cases and a short review of other published observations

This paper describes five additional Brazilian human cases of polycystic hydatid disease due to Echinococcus vogeli, reviews the previous cases reported in Brazil, including one report of E. oligarthus (20 in total), and some epidemiological aspects of this disease which is no longer a curiosity but rather a problem that is not medically easy to handle. Its presence should be expected in any rural area of the New World where humans have not eliminated wild felids/canids, bush dogs, pacas, agoutis and other wild rodents.

In vitro evaluation of verapamil and other modulating agents in Brazilian chloroquine-resistant Plasmodium falciparum isolates

Verapamil, was assayed to record its modulating effect upon Brazilian Plasmodium falciparum isolates resistant to chloroquine. Other cardiovascular drugs known to be modulating agents in resistant malaria and/or multidrug-resistant neoplasias, including nifedipine, nitrendipine, diltiazem and propranolol, were also evaluated. Concentrations similar to those for cardiovascular therapy were used in the in vitro microtechnique for antimalarial drug susceptibility. Intrinsic antiplasmodial activity was observed from the lowest concentrations without a significant modulating action. Other reported modulating agents, such as the antipsychotic drug trifluoperazine and the antidepressants desipramine and imipramine, demonstrated similar responses under the same experimental conditions. Results suggest a much higher susceptibility of Brazilian strains, as well as an indifferent behaviour in relation to modulating agents.

Detection of Cryptosporidium spp and other intestinal parasites in children with acute diarrhea and severe dehydration in Rio de Janeiro

The objective of the present study was to estimate the frequency of infection by Cryptosporidium spp and other intestinal parasites in dehydrated children with gastroenteritis who were admitted to a pediatric hospital. Stool examinations from 218 children were performed. Cryptosporidium spp was identified in eighteen out of 193 stool samples (9.3%) subjected to safranin-methylene blue staining. Giardia lamblia was detected in ten out of 213 (4.7%) samples examined via the direct or Ritchie methods. Other parasites identified were Ascaris lumbricoides (4.2%), Blastocystis hominis (1.4%), Entamoeba coli (0.9%), Entamoeba histolytica/Entamoeba dispar (0.5%), Endolimax nana (0.5%), Trichuris trichiura (0.5%) and Enterobius vermicularis (0.5%).