Custo do financiamento bancário e qualidade da informação financeira: estudos para empresas sem valores cotados em Bolsa

A Tese é constituída por três estudos distintos mas ligados pela temática do custo do financiamento bancário e da qualidade da informação financeira, em empresas sem valores cotados em bolsa. No primeiro estudo analisa-se a relação entre o custo do financiamento bancário e a qualidade da informação financeira nas empresas portuguesas. A qualidade da informação financeira é entendida como sinónimo de qualidade dos resultados e é medida através do valor absoluto dos accruals anormais. Os resultados obtidos demonstram a existência de uma relação negativa entre o custo do financiamento bancário e a qualidade da informação financeira nas empresas portuguesas sem valores cotados em bolsa. No segundo estudo alarga-se a análise anterior a empresas sem valores cotados em bolsa do Reino Unido, Alemanha, França e Espanha, realizandose também uma comparação entre esses países e Portugal. A evidência empírica deste estudo permite concluir que existe uma relação negativa entre o custo do financiamento bancário e a qualidade da informação financeira em todos os países, com exceção do Reino Unido. Este país apresenta-se como um caso particular entre os países analisados, onde a qualidade da informação financeira parece apenas influenciar o custo de determinados tipos de empréstimos. No terceiro estudo analisa-se o efeito que a deterioração da qualidade da informação financeira, consubstanciada na apresentação de resultados negativos, tem no custo do financiamento bancário das empresas portuguesas. A evidência obtida demonstra que as empresas que verificam tal deterioração suportam um aumento do custo do financiamento bancário.

Development of infrared spectroscopy for assessing bacterial quality in foods

Rapid and specific detection of foodborne bacteria that can cause food spoilage or illness associated to its consumption is an increasingly important task in food industry. Bacterial detection, identification, and classification are generally performed using traditional methods based on biochemical or serological tests and the molecular methods based on DNA or RNA fingerprints. However, these methodologies are expensive, time consuming and laborious. Infrared spectroscopy is a reliable, rapid, and economic technique which could be explored as a tool for bacterial analysis in the food industry. In this thesis it was evaluated the potential of IR spectroscopy to study the bacterial quality of foods. In Chapter 2, it was developed a calibration model that successfully allowed to predict the bacterial concentration of naturally contaminated cooked ham samples kept at refrigeration temperature during 8 days. In this part, it was developed the methodology that allowed the best reproducibility of spectra from bacteria colonies with minimal sample preparation, which was used in the subsequent work. Several attempts trying different resolutions and number of scans in the IR were made. A spectral resolution of 4 cm-1, with 32 scans were the settings that allowed the best results. Subsequently, in Chapter 3, it was made an attempt to identify 22 different foodborne bacterial genera/species using IR spectroscopy coupled with multivariate analysis. The principal component analysis, used as an exploratory technique, allowed to form distinct groups, each one corresponding to a different genus, in most of the cases. Then, a hierarchical cluster analysis was performed to further analyse the group formation and the possibility of distinction between species of the same bacterial genus. It was observed that IR spectroscopy not only is suitable to the distinction of the different genera, but also to differentiate species of the same genus, with the simultaneous use of principal component analysis and cluster analysis techniques. The utilization of IR spectroscopy and multivariate statistical analysis were also investigated in Chapter 4, in order to confirm the presence of Listeria monocytogenes and Salmonella spp. isolated from contaminated foods, after growth in selective medium. This would allow to substitute the traditional biochemical and serological methods that are used to confirm these pathogens and that delay the obtainment of the results up to 2 days. The obtained results allowed the distinction of 3 different Listeria species and the distinction of Salmonella spp. from other bacteria that can be mistaken with them. Finally, in chapter 5, high pressure processing, an emerging methodology that permits to produce microbiologically safe foods and extend their shelf-life, was applied to 12 foodborne bacteria to determine their resistance and the effects of pressure in cells. A treatment of 300 MPa, during 15 minutes at room temperature was applied. Gram-negative bacteria were inactivated to undetectable levels and Gram-positive showed different resistances. Bacillus cereus and Staphylococcus aureus decreased only 2 logs and Listeria innocua decreased about 5 logs. IR spectroscopy was performed in bacterial colonies before and after HPP in order to investigate the alterations of the cellular compounds. It was found that high pressure alters bands assigned to some cellular components as proteins, lipids, oligopolysaccharides, phosphate groups from the cell wall and nucleic acids, suggesting disruption of the cell envelopes. In this work, bacterial quantification and classification, as well as assessment of cellular compounds modification with high pressure processing were successfully performed. Taking this into account, it was showed that IR spectroscopy is a very promising technique to analyse bacteria in a simple and inexpensive manner.

Integrated coastal geoengineering approach for maritime environments

This dissertation introduces several methodological approaches which integrate a proposed coastal management model in an interdisciplinary perspective. The research presented herein is displayed as a set of publications comprising different thematic outlooks. The thesis develops an integrated coastal geoengineering approach which is intrinsically linked to the studied maritime environments. From sandy coasts and marine works to rocky platforms and sea cliffs, this study includes field work between Caminha – Figueira da Foz (NW Portugal) and Galicia (NW Spain). The research also involves an analysis and geological-geotechnical characterisation of natural rock (armourstone) and artificial units (concrete blocks) applied to coastal structures. The main goal is to contribute to the characterisation and re-evaluation of georesources and to determine armourstone suitability and availability from its source (quarry). It was also important to diagnose the geomaterials in situ concerning their degradation/deterioration level on the basis of the current status of the coastal protection works in order to facilitate more efficient monitoring and maintenance, with economic benefits. In the rocky coast approach the coastal blocks were studied along the platform, but also the geoforms were studied from a coastal morphodynamics point of view. A shoreline evolution analysis was developed for sandy coasts through Digital Shoreline Analysis System (DSAS) extension. In addition, the spatial and statistical analysis applied to sea cliffs allowed the establishment of susceptibility zones to erosion and hazardous areas. All of these studies have different purposes and results however, there is a common denominator – GIS mapping. Hence, apart from the studied coastal environment, there is an integrated system which includes a sequence of procedures and methodologies that persisted during the research period. This is a step forward in the study of different coastal environments by using almost the same methodologies. This will allow the characterisation, monitoring and assessment of coastal protection works, rocky coasts, and shore platforms. With such data, it is possible to propose or recommend strategies for coastal and shoreline management based on several justifications in terms of social, economic, and environmental questions, or even provide a GIS-based planning support system reinforced by geocartographic decisions. Overall the development of the applied cartography embraces six stages which will allow the production of detailed maps of the maritime environment: (1) high-resolution aerial imagery surveys; (2) visual inspection and systematic monitoring; (3) applied field datasheet; (4) in situ evaluation; (5) scanline surveying; and (6) GIS mapping. This thesis covers fundamental matters that were developed over the course of scientific publication and as a consequence they represent the results obtained and discussed. The subjects directly related to the thesis architecture are: (i) cartography applied to coastal dynamics (including an art historical analysis as a tool to comprehend the coastal evolution and the littoral zone); (ii) georesources assessment (the role of cartography in georesources zoning, assessment and armourstone durability); (iii) coastal geoengineering applications and monitoring (Espinho pilot site in NW Portugal as an experimental field); (iv) rocky coast and shore platform studies and characterisation; (v) sandy and mixed environment approaches; (vi) coastal geosciences GIS mapping and photogrammetric surveying (coastal geoengineering); and (vii) shoreline change mapping and coastal management strategies (the CartGalicia Project as an example – NW Spain). Finally, all of these thematic areas were crucial to generate the conceptual models proposed and to shape the future of integrated coastal coastal geoengineering management.

The function and future of the LOICS basins approach in promoting integrated coastal zone & watershed management with an emphasis on developing countries

Dissertação de Mestrado, Gestão da Água e da Costa, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2010

The intra-industry effects of going concern withdrawn audit reports

Dissertação de mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2014

Novas abordagens no desenvolvimento de fármacos modificadores da doença de Alzheimer

Dissertação de mestrado, Ciências Farmacêuticas, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

O papel dos biomarcadores na doença de Alzheimer

Dissertação de mestrado, Ciências Farmacêuticas, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2015

Desenvolvimento de filmes com microencapsulação de agentes naturais: aplicação na preservação de salmão

Dissertação de mestrado, Tecnologia dos Alimentos, Instituto Superior de Engenharia, Universidade do Algarve, 2015

Malaria and tuberculosis co-infection:role for hemozoin immunosuppression?

Tese de doutoramento, Ciências Biomédicas (Microbiologia e Parasitologia), Universidade de Lisboa, Faculdade de Medicina, 2014

Cuidados paliativos ao doente em fim de vida num serviço de urgência básico

Tese de mestrado, Cuidados Paliativos, Faculdade de Medicina, Universidade de Lisboa, 2015

Caracterização e modelação de fissuras em edifícios utilizando 3D laser scanning, com vista à sua reabilitação

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Civil

Corrosão das armaduras do betão armado: causas, consequências, prevenção e projeto de durabilidade

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Civil

Avaliação do débito máximo da tosse (peak cough flow) na doença pulmonar obstrutiva crónica

Resumo Objectivos: Avaliação da Tosse em doentes com Doença Pulmonar Obstrutiva Crónica (DPOC). Identificar e determinar a relação dos factores preditivos que contribuem para a deterioração da capacidade de tosse nestes indivíduos. Tipo de estudo: Estudo observacional descritivo de natureza transversal. Definição dos casos: Os critérios de diagnóstico da DPOC são o quadro clínico e o Gold standard para diagnóstico da DPOC – a espirometria. População-alvo: Todos os utentes com patologia primária de DPOC diagnosticada que se desloquem ao serviço de função respiratória do Hospital de Viseu, para realizar provas. Método de Amostragem: Foi utilizada uma amostra aleatória constituída por todos os indivíduos, que cumpriram os critérios de inclusão, conscientes e colaborantes, que aceitaram participar neste estudo. Dimensão da amostra: Uma amostra de 55 indivíduos que se deslocaram ao serviço de função respiratória, entre Janeiro e Junho de 2009, para realizar provas de função respiratória. Condução do estudo: Os utentes que aceitaram participar neste estudo foram sujeitos a um questionário de dados clínicos e realizaram 5 testes: índice de massa corporal (IMC), estudo funcional respiratório e gasometria arterial, avaliação da força dos músculos respiratórios (PImax e PEmax) e avaliação do débito máximo da tosse (Peak Cough Flow). Análise estatística: Foram obtidos dados caracterizadores da amostra em estudo, sendo posteriormente correlacionado o valor de débito máximo da tosse (Peak Cough Flow) com os resultados obtidos para as avaliações do IMC, estudo funcional respiratório, PImax e PEmax, gasometria, avaliação da capacidade de Tosse e número de internamentos no último ano por agudização da DPOC. Tendo sido encontrados os valores de correlação entre o Peak Cough Flow e os restantes parâmetros. Resultados: Após análise dos resultados, foram obtidos os valores de Peak Cough Flow para a população com DPOC e verificou-se valores diminuídos em comparação com os valores normais da população, tendo-se verificado maiores valores de PCF em indivíduos do sexo masculino, em comparação aos valores do sexo feminino. Foi analisada a relação entre o PCF e a idade, peso, altura e IMC, não tendo sido encontrada relação, dado que a tosse não apresenta uma variação segundo os valores antropométricos, tal como a relação com os valores espirométricos. Quanto aos parâmetros funcionais respiratórios foram analisadas as relações com o PCF. Verificou-se relações significativas entre o PCF e o FEV1, a FVC, o PEF, apresentando uma relação positiva, onde maiores valores destes parâmetros estão correlacionados com maiores picos de tosse. Quanto a RAW e RV, o PCF apresenta uma relação negativa, onde uma maior resistência da via aérea ou doentes mais hiperinsuflados leva a menores valores de PCF. Por outro lado não foi encontrada relação entre o PCF e a FRC e o TLC. Quanto à força dos músculos respiratórios, verificou-se relação significativa com o PImax e a PEmax em que a fraqueza ao nível dos músculos respiratórios contribuem para um menor valor de PCF. Relativamente aos valores da gasometria arterial, verificou-se relação entre o PCF e a PaO2 de forma positiva, em que doentes hipoxémicos apresentam menores valores de tosse, e a PaCO2, de forma negativa, em que os doentes hipercápnicos apresentam menores valores de PCF tendo sido verificada relação entre o PCF e o pH e sO2. Quanto à relação entre o número de internamentos por agudização da DPOC no último ano e o PCF verificou-se uma relação significativa, onde um menor valor de PCF contribui para uma maior taxa de internamento por agudização da DPOC. Conclusão: Este conjunto de conclusões corrobora a hipótese inicialmente formulada, de que o Peak Cough Flow se encontra diminuído nos indivíduos com Doença Pulmonar Obstrutiva Crónica onde a variação do PCF se encontra directamente relacionada com os parâmetros funcionais respiratórios, com a força dos músculos respiratórios e com os valores de gasometria arterial. ABSTRACT: Aims: Cough evaluation in Chronic Obstructive Pulmonary Disease (COPD) patients. Identify and determine the relation of the predictive factors that contribute to the cough capacity degradation in this type of patients. Type of study: Descriptive observational study of transversal nature. Case definition: The COPD diagnosis criteria are the clinical presentation and the gold standard to the COPD diagnosis- the Spirometry. Target Population: Every patients, with primary pathology of COPD diagnosed, who went to the respiratory function service of Viseu hospital to perform tests. Sampling Method: It was used a random sample constituted by all the, conscious and cooperating individuals, who complied with the inclusion criteria and who accepted to make part of this study. Sample size: A sample of 55 individuals that went to the respiratory function service between January and June 2009 to perform respiratory function tests. Study: The patients who accepted to make part of this study were submitted to a clinical data questionary and performed 5 tests: body mass index (BMI), respiratory functional study, arterial blood gas level, evaluation of respiratory muscles strength (maximal inspiratory pressure (MIP) and maximum expiratory pressure (MEP)), and Peak Cough Flow evaluation. Statistic Analysis: Were obtained characterizing data of the sample in study, and later correlated the value of the Peak Cough Flow with the results from the evaluation of the body mass index (BMI), the respiratory functional study the MIP and MEP, the arterial blood gas level and also with the ability to cough evaluation and the number of hospitalizations in the last year for COPD exacerbations. The values of correlation between the Peak Cough Flow and the other parameters were found. Results: After analyzing the results, were obtained the values of Peak Cough Flow for the population with COPD. There were decreased values compared with the population normal values, having been found higher values of PCF in males compared to female values. It was analyzed the relation between the PCF and the age, weight, height and BMI but no relation was found on account of the fact that the cough does not show a variation according to anthropometric parameters, such as the relation with spirometric values. As for the respiratory functional parameters were analyzed relations with the PCF. There were significant relations between the PCF and FEV1, the FVC, the PEF, presenting a positive relation, where higher values of these parameters are correlated with higher incidence of cough. Concerning the RAW and RV, the PCF has a negative relation, in which a higher airway resistance or in more hyperinflated patients, leads to lower values of PCF. On the other hand no correlation was found between the PCF and the FRC and TLC. Regarding the respiratory muscle strength, there was a significant relation with the MIP and MEP, in which the weakness at the level of respiratory muscles contribute to a lower value of PCF. For values of arterial blood gas level, there was no relation between the PCF and PaO2, in a positive way, in which patients with hypoxemia present lower values of cough, and PaCO2, in a negative way in which hypercapnic patients had lower values of PCF, having being founded a relation between the PCF and the pH and sO2. As for the relation between the number of hospitalizations for COPD exacerbation in the last year and the PCF was found a significant relation, in which a smaller value of PCF contributes to a higher rate of hospitalization for COPD exacerbation. Conclusion: This set of findings supports the hypothesis first formulated that Peak Cough Flow is decreased in individuals with Chronic Obstructive Pulmonary Disease, in which the variation of the PCF is directly related to the respiratory function parameters, the strength of respiratory muscles and the values of arterial blood gases.

Sistemas e soluções pós-tensão na reabilitação de obras de arte

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Civil

Gestão dos custos dos acidentes de trabalho em meio hospitalar

RESUMO - No contexto económico actual, os custos pelos acidentes devem ser tidos em conta por todos os gestores das organizações, com especial destaque ao sector da saúde. Assim a análise económica deste estudo visa alertar para o impacto económico dos acidentes de trabalho em contexto hospitalar e sensibilizar os gestores para a análise do custo-beneficio da prevenção. Existem custos facilmente constatáveis, tais como, o tempo perdido no dia do acidente, quer pelo sinistrado quer pelos colegas de trabalho que o assistem, as despesas de uma ida ao serviço de urgência, a paragem da produção, a formação de mão-de-obra alternativa, a substituição dos trabalhadores, o pagamento de horas extras, o restabelecimento dos trabalhadores, os salários pagos aos trabalhadores sinistrados, as despesas administrativas e o aumento do prémio do seguro, entre outros. Existem outros custos que não são tão evidentes e por conseguinte, dificilmente quantificáveis, como é o caso da deterioração da imagem da empresa e o impacto sentimental que estes provocam nos colegas de trabalho que se traduz em quebras de produtividade. A análise económica foi realizada tendo em conta a definição de várias variáveis, de várias rubricas de custos pertencentes ao mesmo domínio. Neste projecto pretende-se analisar o custo global da sinistralidade segundo três ópticas distintas. A óptica da variabilidade, da imputabilidade e da responsabilidade, de forma a ser possível obter o custo marginal devido à ocorrência de um novo acidente, o montante de custos assumidos pelas empresas e os custos unitários segundo a natureza e a localização da lesão. ---------- ABSTRACT - In the current economic context, the costs originated by labour accidents must be taken in account by all the managers of the organisations, in this case, especially by the health sector. Thus, the economic analysis of this study case aims, to alert for the economic impact of the industrial accidents and motivate the managers for the analysis of the cost-benefit for prevention. There are kinds of costs easily quantified such as, the lost time in the day of the accident, expenses in the urgencies service, production interruption, workforce formation, workers’ substitution, extra work payment, employers’ healing, wages paid to injured workers’, administrative expenses and a biggest insurers’’ prime, among other things. The economic analysis of the labour injuries, was developed taking in account the definition of some variables, of some cost categories which belong to same domain. In this project we pretend to analyse the global cost labour injuries according to three distinct optics: variability, imputability and responsibility. Thus, it became possible to get the cost due to an occurrence of a new accident, the unitary sum of costs assumed by the companies and costs according to nature and the localisation of the injury.