Quality of Life and Colorectal Cancer: a Review

Objectives: To describe what is known of quality of life for colorectal cancer patients, to review what has been done in the Australian setting and to identify emerging directions for future research to address current gaps in knowledge. Method: A literature search (using Medline, PsychInfo, CINAHL and Sociological Abstracts) was conducted and 41 articles identified for review. Results: Three key areas relating to quality of life in colorectal cancer patients emerged from the literature review: the definition and measurement of quality of life; predictors of quality of life; and the relationship of quality of life to survival. Results of existing studies are inconsistent in relation to quality of life over time and its relationship to survival. Small sample sizes and methodological limitations make interpretation difficult. Conclusions: There is a need for large-scale, longitudinal, population-based studies describing the quality of life experienced by colorectal cancer patients and its determinants. Measurement and simultaneous adjustment for potential confounding factors would productively advance knowledge in this area, as would an analysis of the economic cost of morbidity to the community and an assessment of the cost effectiveness of proposed interventions. Implications: As the Australian population ages, the prevalence of colorectal cancer within the community will increase. This burden of disease presents as a priority area for public health research. An improved understanding of quality of life and its predictors will inform the development and design of supportive interventions for those affected by the disease.

Does participation in a pain course based on the international association for the study of pain's curricula guidelines change student knowledge about pain?

The People in Pain course was set up as a joint initiative of the Departments of Occupational Therapy and Physiotherapy within the School of Health and Rehabilitation Sciences at The University of Queensland. It was instigated in response to the publication of Pain Curricula for Occupational Therapy and Physiotherapy by the International Association for the Study of Pain (IASP) in 1994 (1). The first year it was offered, the "People in Pain" course comprised 14 h of lecture content. It was then expanded to encompass 28 h of lectures and seminar involvement. OBJECTIVES: To evaluate the impact of participation in a university pain course that meets the IASP pain curricula guidelines to increase health professional students' knowledge about pain. METHODS: Students who participated in the People in Pain course over the first three years were invited to complete the Revised Pain Knowledge and Attitudes Questionnaire (R-PKAQ) pre- and postcourse. Data obtained from 22 students in the short course formed a pilot project, and data from 22 students in the longer version of the course were used in the present study. RESULTS: Examination of the correlation matrix indicated substantial correlations between all R-PKAQ subscales except physiological basis of pain and pharmacological management of pain. In both the pilot project during the first year of the course and the expanded course in the following two years, significant improvement was found in the students' knowledge on five of the six subscales of the R-PKAQ: physiological basis of pain, psychological factors of pain perception, assessment and measurement of pain, cognitive-behavioural methods of pain relief, and pharmacological management of pain. Improvements in the developmental aspects of pain perception subscale failed to reach significance. CONCLUSIONS: An integrated pain course developed according to the pain curriculum guidelines developed by the IASP resulted in increased student knowledge regardless of the length of the program attended.

Displaying the future: Techno-nationalism and the rise of the consumer in postwar Japan

This paper explains how, in the aftermath of World War II, a type of techno-nationalism emerged that linked being Japanese to science and technology and the increased consumption of electrical appliances. By closely examining official exhibitions, we can see how the state and private sector strongly encouraged this techno-scientific dreaming. Dazzling displays highlighted how the peaceful atom would help lead the nation to achieve high economic growth. At the same time, through the judicious purchase of labor saving appliances, consumers could reconcile the need to spend with the need to save.

Plano de implementa????o do projeto de desenvolvimento de capacidade de governan??a

Desde a d??cada de 1990, o Governo Federal brasileiro vem implementando uma agenda ambiciosa de reformas do Estado, centradas na redu????o da pobreza e na melhoria da efici??ncia dos servi??os p??blicos. As principais prioridades, conforme previstas no Plano Plurianual (PPA) para o per??odo 2003-2007, s??o as seguintes: inclus??o social e redu????o da desigualdade; crescimento econ??mico com gera????o de emprego; distribui????o de renda e respeito ao meio ambiente; promo????o e amplia????o dos direitos de cidadania; e fortalecimento da democracia. No in??cio de 2006, o Governo criou a Pol??tica Nacional de Desenvolvimento de Pessoal (Decreto 5.707), com o objetivo de melhorar e aumentar a efici??ncia e a efic??cia na presta????o de servi??os p??blicos. No marco dessa pol??tica recente, as escolas de administra????o p??blica desempenham um papel fundamental na identifica????o das compet??ncias que precisam ser desenvolvidas nas institui????es do governo, bem como na implementa????o de pol??ticas de capacita????o para os servidores p??blicos, diretamente e/ou em parceria com escolas de governo nos n??veis federal, estadual ou local. O Canad?? tamb??m est?? criando uma estrutura para levantar as compet??ncias necess??rias para os servidores p??blicos e desenvolv??-las como um componente da Renova????o do Servi??o P??blico em todo o governo. Como institui????es l??deres no desenvolvimento de compet??ncias de servidores p??blicos, a Canada School of Public Service (CSPS) e a Escola Nacional de Administra????o P??blica (ENAP) firmaram uma parceria para implementar o Projeto de Desenvolvimento de Capacidade de Governan??a no Brasil. A finalidade do Projeto ?? melhorar a capacidade de servidores p??blicos federais, estaduais e municipais do Brasil para desenvolver e implementar programas de capacita????o e gerenciar pol??ticas p??blicas descentralizadas. Espera-se que essa parceria e o resultante compartilhamento de experi??ncias em capacita????o para governan??a efetiva contribuam para a redu????o da pobreza e das desigualdades no Brasil, por meio do desenvolvimento de compet??ncias de servidores na presta????o de servi??os p??blicos eficazes e eficientes, voltados para o cidad??o. O Projeto re??ne, al??m das duas principais Escolas de Governo no Canad?? e no Brasil, seis Escolas Brasileiras de Administra????o P??blica regionais e duas renomadas Institui????es Acad??micas Canadenses ??? a Queen???s University e a Western Ontario University. O Minist??rio do Desenvolvimento Social e Combate ?? Fome (MDS) e tr??s Secretarias Especiais do Governo Federal ??? Ra??a (SEPPIR), Direitos Humanos (SEDH) e Pol??ticas para as Mulheres (SPM) ??? tamb??m se envolver??o nas atividades de compartilhamento de conhecimentos com o Human Resources and Skills Development Canada (HRSDC) e a Canada Public Service Agency (CPSA). A CIDA fornecer?? CND$1.700.000 por meio do Programa Brasil-Canad?? de Interc??mbio de Conhecimentos para a Promo????o da Equidade (PIPE). A contribui????o da ENAP ser?? de CND$1.069.707 em esp??cie. A CSPS contribuir?? com cursos, al??m de conhecimentos e suporte t??cnicos, avaliados em CND$1.000.000. Aproveitando a parceria entre a CSPS e a ENAP, que resultou na transfer??ncia e na adapta????o bem sucedidas de cursos e metodologias canadenses, o novo projeto extrapola o n??cleo do servi??o p??blico em Bras??lia, alcan??ando escolas de governo em regi??es brasileiras em situa????o de desvantagem. ?? semelhan??a do papel da CSPS no primeiro projeto, a ENAP fortalecer?? a capacidade das escolas parceiras regionais para capacitar servidores p??blicos envolvidos na presta????o de servi??os aos brasileiros. O interc??mbio estruturado entre Minist??rios dos Governos canadense e brasileiro tamb??m aplicar?? a aprendizagem mais diretamente a quest??es de pol??ticas e programas sociais do Brasil. O desafio assumido neste Projeto ?? a adapta????o de conhecimentos e aprendizagem, com vistas a melhorar a implementa????o de pol??ticas e programas sociais. Para tanto, a CSPS e a ENAP introduzir??o novos cursos nos curr??culos das escolas parceiras e incorporar??o novos m??todos e tecnologias de aprendizagem como, por exemplo, comunidades de pr??tica virtuais e um componente de tutoria (mentoring) envolvendo o Human Resources and Skills Development Canada e o Minist??rio do Desenvolvimento Social e Combate ?? Fome do Brasil. Seis institui????es da Rede Nacional de Escolas de Governo do Brasil e do Programa de Parceria da ENAP foram selecionadas e convidadas a se unir ?? CSPS e ?? ENAP nesse novo Projeto: a Universidade Federal do Par?? (UFPA), de Bel??m (estado do Par?? ??? regi??o Norte); a Funda????o Joaquim Nabuco (FUNDAJ), de Recife (Pernambuco ??? Nordeste); a Universidade Corporativa do Servi??o P??blico / Secretaria de Administra????o do Estado da Bahia (UCS/SAEB), Salvador (Bahia ??? Nordeste); a Escola de Governo do Mato Grosso do Sul (ESCOLAGOV), Campo Grande (estado do Mato Grosso do Sul ??? Centro-Oeste); a Escola Nacional de Ci??ncias Estat??sticas / Instituto Brasileiro de Geografia e Estat??stica (ENCE/IBGE), Rio de Janeiro (estado do Rio de Janeiro ??? Sudeste); e o Instituto Municipal de Administra????o P??blica (IMAP) de Curitiba (Paran?? ??? Sul). Essas escolas de refer??ncia foram escolhidas segundo sua capacidade de trabalhar como p??los de pr??ticas inovadoras em pol??ticas p??blicas e disseminar os benef??cios do Projeto para outras escolas em suas regi??es, por meio da Rede Nacional coordenada pela ENAP. O objetivo dessa parceria ?? fortalecer as escolas de governo locais, para que estas desenvolvam, por meio de eventos de aprendizagem, compet??ncias em servidores p??blicos, a fim de aumentar a capacidade do governo na implementa????o e gest??o de pol??ticas p??blicas. O Plano de Implementa????o do Projeto (PIP) descreve o trabalho a ser realizado por essas institui????es nos pr??ximos 30 meses, ao tempo em que serve de guia para os Parceiros do Projeto no que se refere ??s a????es e aos recursos necess??rios para a obten????o dos resultados acordados. Na medida em que o Projeto estiver em andamento e os parceiros iniciarem um interc??mbio produtivo de conhecimentos, o Plano de Trabalho Anual ser?? atualizado e revisto por meio de reuni??es anuais de avalia????o e encontros do Comit?? Diretor do Projeto, com vistas a assegurar que os resultados descritos no PIP sejam alcan??ados com sucesso

Avaliação da qualidade do leite e caracterização de laticínios do estado do Espírito Santo

O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,indicando a sua desnaturação devido à superpasteurização do leite. Para as análises microbiológicas de contagem bacteriana total e bactérias psicrotróficas, foi verificado uma contagem acima do estabelecido pela legislação. Além disso, os maiores valores médios de Contagem Bacteriana Total (CBT), contagem de microrganismos psicrotróficos e coliformes totais nas amostras de leite cru refrigerado foram verificados entre os laticínios com SIF, podendo ter como causa o uso de tanques comunitários pelos produtores, tempo de transporte para coleta de leite maior do que a média dos laticínios com SIE, a falta de adoção das Boas Práticas de Ordenha e o maior volume de leite coletado de diferentes produtores. Com relação à CBT e à contagem de coliformes totais em leite pasteurizado, os maiores valores médios foram verificados também nos laticínios SIF 1 e SIF 2. Os laticínios que apresentaram maior porcentagem de adequação aos requisitos das BPF foram os laticínios SIF 1 (87,82 %) e SIF 2 (80,66 %), os quais já possuíam os POP’s (Procedimento Operacional Padronizado), CIP (Controle Integrado de Pragas) e BPF (Boas Práticas de Fabricação) implantados ou em fase final de implantação. A análise dos resultados das análises microbiológicas, da aplicação do check-list e da aplicação do questionário permitiu a conclusão de que as empresas que possuíam SIF, apesar de apresentarem uma maior porcentagem de adequação aos requisitos de boas práticas de fabricação, possuíam uma qualidade da matéria-prima menor do que as indústrias com SIE. A partir dos resultados obtidos, pode-se concluir que o estudo de laticínios no estado do Espírito Santo possibilitou o conhecimento do setor e de seus problemas, contribuindo para o emprego de ações de melhoria e prevenção de futuros problemas.

O novo paradigma do saber e os dispositivos urbanos para uma cidade educadora

Discusses the formation of urban apparatus that have characterized promote interaction, connection, inclusion and learning within the new paradigm of knowledge, which corresponds to the process of involvement/ knowledge propagation between space and urban space, caused by various combinations. Rescues the importance of physical space in the contemporary city before the increasing spread of cyberspace as one that many theorists seem to be the future of humanity. It also discusses the importance of knowledge in various fields such as Philosophy, Sociology, Education, and especially the Architecture and Urbanism, highlighting the need to think about the city according to this status of knowledge. Shows how the apparatus are found in urban public policy agenda. In this context, used as a model the polygonal 1 of the city of Vitória, consisting of eight communities that call themselves Território do Bem, focusing on how ownership and endogenous production of spaces contribute to the formation of urban apparatus. Also shows the performance of the city of Vitória through the Multiyear Plan 2010/2013, pointing out the actions and the programs that contribute to the formation of urban apparatus. The results show that the apparatus are tools of participatory urban management and city planning, contributing to the process of autonomy and social emancipation

Towards an uncertain future? The strengthening of Japan's autonomy in Asia-Pacific

Recently, Japan has been increasing tensions with China regarding the Pinnacle Senkaku/Diaoyu islands. Due to the Chinese military development, Japan has been working on its political and military strengthening in Asia. This essay presents two possible scenarios for Japan.

The Knowledge and Use of the Balanced Scorecard in Portugal: Empirical Evidence of the 250 Largest Companies

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

Kidney targeting and puncturing during percutaneous nephrolithotomy: recent advances and future perspectives

Background and Purpose: Precise needle puncture of the kidney is a challenging and essential step for successful percutaneous nephrolithotomy (PCNL). Many devices and surgical techniques have been developed to easily achieve suitable renal access. This article presents a critical review to address the methodologies and techniques for conducting kidney targeting and the puncture step during PCNL. Based on this study, research paths are also provided for PCNL procedure improvement. Methods: Most relevant works concerning PCNL puncture were identified by a search of Medline/PubMed, ISI Web of Science, and Scopus databases from 2007 to December 2012. Two authors independently reviewed the studies. Results: A total of 911 abstracts and 346 full-text articles were assessed and discussed; 52 were included in this review as a summary of the main contributions to kidney targeting and puncturing. Conclusions: Multiple paths and technologic advances have been proposed in the field of urology and minimally invasive surgery to improve PCNL puncture. The most relevant contributions, however, have been provided by the applicationofmedical imaging guidance, newsurgical tools,motion tracking systems, robotics, andimage processing and computer graphics. Despite the multiple research paths for PCNL puncture guidance, no widely acceptable solution has yet been reached, and it remains an active and challenging research field. Future developments should focus on real-time methods, robust and accurate algorithms, and radiation free imaging techniques

Style and performance of international socially responsible funds in Europe

This paper analyses the performance and investment styles of internationally oriented Socially Responsible Investment (SRI)funds, domiciled in eight European markets, in comparison with characteristics-matched conventional funds. To the best of our knowledge, this is the first multi-country study, focused on international SRI funds (investing in Global and in European equities), to combine the matched-pairs approach with the use of robust conditional multi-factor performance evaluation models, which allow for both time-varying alphas and betas and also control for home biases and spurious regression biases.In general, the results show that differences in the performance of international SRI funds and their conventional peers are not statistically significant. Regarding investment styles, SRI and conventional funds exhibit similar factor exposures in most cases. In addition,conventional benchmarks present a higher explaining power of SRI fund returns than SRI benchmarks. Our results also show significant differences in the investment styles of SRI funds according to whether they use “best-in-class” screening strategies or not. When compared to SRI funds that employ simple negative and/or positive screens, SRI “best-in-class” funds present significantly lower exposures to small caps and momentum strategies and significantly higher exposures to local stocks.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Promoting Success in the Introduction of Health Information Systems

The significant number of publications describing unsuccessful cases in the introduction of health information systems makes it advisable to analyze the factors that may be contributing to such failures. However, the very notion of success is not equally assumed in all publications. Based in a literature review, the authors argue that the introduction of systems must be based in an eclectic combination of knowledge fields, adopting methodologies that strengthen the role of organizational culture and human resources in this project, as a whole. On the other hand, the authors argue that the introduction of systems should be oriented by a previously defined matrix of factors, against which the success can be measured.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.