Impacto no relato financeiro do justo valor para as propriedades de investimento

No contexto da harmonização contabilística mundial, o justo valor tem assumido uma relevância crescente enquanto critério de mensuração, no sentido de aproximar a informação financeira aos valores de mercado. O objetivo da presente dissertação será o de melhor compreender o conceito, proceder à revisão de literatura que contrapõe os seus defensores, e por outro lado, os defensores do custo histórico. Mais especificamente, será analisada a mensuração das propriedades de investimento ao justo valor e as respetivas normas que fazem o seu enquadramento, a IAS 40 e a NCRF 11. Será realizada uma análise empírica sobre a mensuração das propriedades de investimento ao justo valor para uma amostra de 36 empresas cotadas e não cotadas, com o objetivo de compreender em que medida é que esta valorimetria está a ser adotada pelas empresas portuguesas e, mais concretamente, quais os motivos que justificam essa escolha, no sentido de concluir se determinadas características das empresas determinam a preferência pela escolha do justo valor em detrimento do custo histórico.

Estratificação da interação com o utilizador em ambientes de Realidade Virtual

A evolução tecnológica tem sido de tal ordem que a realidade virtual deixou de ser um mero conceito que apenas é possível de implementar recorrendo a máquinas com um poder de processamento muito elevado. Tendo em conta o potencial da realidade virtual e a não existência de boas práticas na criação da interface de um sistema que use este conceito, pretende-se, nesta dissertação, fazer um estudo sobre como pode ser analisada e estruturada a componente de interação através da estratificação de níveis de interação para as diferentes operações do sistema pretendido. Por forma a ser possível, posteriormente, comparar cada um dos sistemas relativamente à interação, foram estipulados um conjunto de ações/operações que teriam de ser passíveis de executar em cada um, bem como, um tema base, uma aplicação de realidade virtual de simulação de espaço aplicada ao sector mobiliário. Depois de implementados os sistemas, estes foram apresentados a um conjunto de pessoas que foram inquiridas sobre os mesmos, por forma a avaliar a interação com cada um. Através dos resultados obtidos da avaliação dos inquéritos entregues, foi possível concluir que, para uma grande parte das operações implementadas, existe uma preferência para que a realização da operação seja o mais similar à sua execução num contexto real.

Os Modos de Entrada em Mercados Internacionais das Empresas da Região do Tâmega e Sousa

Dissertação de Mestrado em Gestão e Internacionalização de Empresas

SIXTEEN YEARS OF DERMATOMYCOSIS CAUSED BY Candida spp. IN THE METROPOLITAN AREA OF PORTO ALEGRE, SOUTHERN BRAZIL

The yeasts of the genus Candida infect skin, nails, and mucous membranes of the gastrointestinal and the genitourinary tract. The aim of this study was to determine the prevalence of dermatomycoses caused by Candida spp., and their etiological aspects in the metropolitan area of Porto Alegre, Brazil. A retrospective study with data obtained from tertiary hospital patients, from 1996 to 2011, was performed. The analyzed parameters were date, age, gender, ethnicity, anatomical region of lesions, and the direct examination results. For all the statistical analyses, a = 0.05 was considered. Among positive results in the direct mycological examination, 12.5% of the total of 4,815 cases were positive for Candida spp. The angular coefficient (B) was -0.7%/ year, showing a decrease over the years. The genus Candida was more prevalent in women (15.9% of women versus 5.84% of men), and in addition, women were older than men (54 versus 47 years old, respectively). There was no difference between ethnic groups. The nails were more affected than the skin, with 80.37% of the infections in the nails (72.9% in fingernails and 7.47% in toenails). Our study corroborates the literature regarding the preference for gender, age, and place of injury. Moreover, we found a decrease in infection over the studied period.

Personality, Brain Asymmetry, and Neuroendocrine Reactivity in Two Immune-Mediated Disorders: a Preliminary Report

Development of some immune-mediated disorders may depend on dysregulation of the hypothalamic-pituitary-adrenal (HPA) axis. To explore neuropsychologic mechanisms in relation to the abnormal endocrine reactivity in patients with systemic lupus erythematosus (SLE) and chronic hepatitis C (CHC) we used the corticotropin releasing hormone (CRH) test, the Minnesota Multiphasic Personality Inventory (MMPI), and the Edinburgh Inventory of Manual Preference Inventory (EIMP). Compared to controls, the adrenocorticotrophic hormone (ACTH) response to CRH was reduced in CHC, while SLE presented reduced baseline dehydroepiandrosterone sulfate levels; higher neurotic scores were found in SLE and higher behavior deviant scores in CHC. Peak ACTH levels were a significant factor for the MMPI profile variability, while the manual preference score was a significant factor for the ACTH response. Personality and manual preference contribute to neuroendocrine abnormalities. Different behavioral and neuroimmunoendocrine models emerge for these disorders.

Linked Data based Health Information Representation, Visualization and Retrieval System on the Semantic Web

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Induction of male sterility through manipulation of genetic mechanisms present in vector species of Triatominae. II. Partial restoration of male fertility

The development of integrated measures which involve sterile mate release to supplement the conventional insecticidal techniques used in controlagainst insects of medical importance, raised the question, whether the vectors of Chagas'disease possess the natural mechanisms by manipulation of which they may be controlled. Results of earlier expenments, that had been published previously, were restricted to fragmentary information that raised various questions, the answer to which became available in the study herein described. Interspecific hybrids were produced from reciprocal crosses between T. pseudomaculata and T. sórdida and from unilateral crosses between female T. pseudomaculata and male. T. infestans. These females mated with males, laid less than the normal complement of eggs, but offspring was relatively abundant. When T. pseudomaculata females were paired with T. brasiliensis males, hybridization was more difficult because few of the females mated and those that did had a strongly reduced fertility. Adults emerged from ali crosses but exhibited sex disproportion, females predominating in all populations but one. The two Rhodnius species tested were also found to cross, but only when female R. prolixus were paired with male R. neglectus. These females laid a relatively high complement o f eggs, had a strongly reduced fertility, but 50% of the fertile eggs developed into vigorous adults, males predominating females. Neither type of hybrid male elicited fertilized eggs from either parental type of female, through their vesicula seminal is were found to be packed with spermatozoa, some normal looking and moving, others underdeveloped and motionless. Although, no artificial insemination was performed, the sperm in itself did not appear to be the prime inducer of sterility. Females paired with these hybrids did mate, sperm was transfered, as evidenced by the discharged spermatophores smeared with sperm, but did notcontain spermatozoa in their spermatecae. The failure of the sperm to migrate to the spermatecae indicate prezygotic pos-copulation incompatibility, thus the hybrid male can't be used to suppress populations. The female hybrids mated with parent males of either species had reduced fertility and ther sons were sterile as were those of their fertile daughters. However, continous backcrossing of the hybrid females and their female progeny to parental males partially restored fertility of the males and increased fertility of females, as scored by egg hatchability. Fertility of hybrid females, measured by the yield of adults capable to reproduce, indicated that the reproductive perfomance decreased when hybrid females and their daughters were backcrossed additional generations to parental males. It is tentatively suggested that hybrid females could be used for suppression if they compete efficiently with wild females.

Healthy brand extentions targeted at adolescents: Can products encourage healthier eating habits and still be fun?

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Internationalization strategy of Água das Pedras to Dubai

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Comparing the efficiency of advergames vs. social networks when communicating with children

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Can advergames boost children’s healthier eating habits?: A comparison between healthy and non-healthy food

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

The influence of consumption vocabulary on the encoding and retrieval of haptic information

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Um Bongo and sport: How can a brand communicate through its mascots

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Multipath policy routing in packet switched networks

Dissertação apresentada para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores, pela Universidade Nova de Lisboa, Faculdade de Ciências e Tecnologia

A layer 2 multipath fabric using a centralized controller

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores