Estudo empírico sobre insolvências no setor de alojamento e restauração

Mestrado em Contabilidade e Análise Financeira

Ativos intangíveis: abordagem contabilística, fiscal e auditoria

No momento atual, assiste-se ao eclodir da sociedade de conhecimento em que os ativos fixos intangíveis assumem um papel importante. A falta de substância ou materialidade, no sentido de forma física, é uma característica dos ativos fixos intangíveis. No entanto, a forma física não é essencial à existência de um ativo, daqui decorre que as patentes e os copyrights, por exemplo, sejam ativos se deles for esperado que fluam benefícios económicos para a empresa e se forem controlados por esta. Poder-se-á , em termos gerais, dizer que os ativos fixos intangíveis são o resíduo, o saldo, isto é, a parte dos ativos totais de uma empresa que residem na situação física vista como um todo, mas que não podem ser considerados – exceto em algumas situações particulares – inerentes a, ou terem ligações com unidades de ativos fixos tangíveis. A intangibilidade decorre de que o total dos valores dos vários bens físicos existentes numa empresa, inventariando unidade a unidade, não atinge o valor global da empresa, diferença esta que expressa o valor do ativo fixo intangível. O grande problema está na correta avaliação dos ativos fixos intangíveis. È neste desiderato que surge a NCRF6 – Ativos Intangíveis que tem por base a Norma Internacional de Contabilidade IAS38 – Ativos Intangíveis cujo objetivo é o de prescrever o tratamento de ativos intangíveis. Esta norma exige que uma entidade reconheça um ativo intangível se, apenas se, critérios especificados forem satisfeitos. A Norma também especifica como mensurar a quantia escriturada de ativos intangíveis e exige divulgações especificadas acerca dos ativos intangíveis. Esta obra tem, assim, como principal objetivo o tratamento contabilístico, com referência aos aspetos fiscais e de auditoria, dos ativos fixos intangíveis, baseado no estudo da NCRF6 e apresentação de casos concretos de aplicação.

Multi-criteria design optimization study of solvent extraction in mixer–settler units

Solvent extraction is considered as a multi-criteria optimization problem, since several chemical species with similar extraction kinetic properties are frequently present in the aqueous phase and the selective extraction is not practicable. This optimization, applied to mixer–settler units, considers the best parameters and operating conditions, as well as the best structure or process flow-sheet. Global process optimization is performed for a specific flow-sheet and a comparison of Pareto curves for different flow-sheets is made. The positive weight sum approach linked to the sequential quadratic programming method is used to obtain the Pareto set. In all investigated structures, recovery increases with hold-up, residence time and agitation speed, while the purity has an opposite behaviour. For the same treatment capacity, counter-current arrangements are shown to promote recovery without significant impairment in purity. Recycling the aqueous phase is shown to be irrelevant, but organic recycling with as many stages as economically feasible clearly improves the design criteria and reduces the most efficient organic flow-rate.

Reading performance in children with visual function anomalies

Aims - To compare reading performance in children with and without visual function anomalies and identify the influence of abnormal visual function and other variables in reading ability. Methods - A cross-sectional study was carried in 110 children of school age (6-11 years) with Abnormal Visual Function (AVF) and 562 children with Normal Visual Function (NVF). An orthoptic assessment (visual acuity, ocular alignment, near point of convergence and accommodation, stereopsis and vergences) and autorefraction was carried out. Oral reading was analyzed (list of 34 words). Number of errors, accuracy (percentage of success) and reading speed (words per minute - wpm) were used as reading indicators. Sociodemographic information from parents (n=670) and teachers (n=34) was obtained. Results - Children with AVF had a higher number of errors (AVF=3.00 errors; NVF=1.00 errors; p<0.001), a lower accuracy (AVF=91.18%; NVF=97.06%; p<0.001) and reading speed (AVF=24.71 wpm; NVF=27.39 wpm; p=0.007). Reading speed in the 3rd school grade was not statistically different between the two groups (AVF=31.41 wpm; NVF=32.54 wpm; p=0.113). Children with uncorrected hyperopia (p=0.003) and astigmatism (p=0.019) had worst reading performance. Children in 2nd, 3rd, or 4th grades presented a lower risk of having reading impairment when compared with the 1st grade. Conclusion - Children with AVF had reading impairment in the first school grade. It seems that reading abilities have a wide variation and this disparity lessens in older children. The slow reading characteristics of the children with AVF are similar to dyslexic children, which suggest the need for an eye evaluation before classifying the children as dyslexic.

Edentulism and shortened dental arch in Brazilian elderly from the National Survey of Oral Health 2003

OBJECTIVE: To describe the distribution of edentulism and estimate the prevalence of functional dentition and shortened dental arch among elderly population. METHODS: A population-based epidemiological study was carried out with a sample of 5,349 respondents aged 65 to 74 years obtained from the 2002 and 2003 Brazilian Ministry of Health/Division of Oral Health survey database. The following variables were studied: gender; macroregion of residence; missing teeth; percentage that met the World Health Organization goal for oral health in the age group 65 to 74 years (50% having at least 20 natural teeth); presence of shortened dental arch; number of posterior occluding pairs of teeth. The Chi-square test assessed the association between categorical variables. The Kruskal-Wallis and Mann-Whitney tests were used to assess differences of mean between number of posterior occluding pairs teeth, macro-region and gender. RESULTS: The elderly population had an average of 5.49 teeth (SD: 7.93) with a median of 0. The proportion of completely edentulous respondents was 54.7%. Complete edentulism was 18.2% in the upper arch and 1.9% in the lower arch. The World Health Organization goal was achieved in 10% of all respondents studied. However, only 2.7% had acceptable masticatory function and aesthetics (having at least shortened dental arch) and a mean number of posterior occluding pairs of 6.94 (SD=2.97). There were significant differences of the percentage of respondents that met the World Health Organization goal and presence of shortened dental arch between men and women. There were differences in shortened dental arch between macroregions. CONCLUSIONS: The Brazilian epidemiological oral health survey showed high rate of edentulism and low rate of shortened dental arch in the elderly population studied, thus suggesting significant functional and aesthetic impairment in all Brazilian macroregions especially among women.

Avaliação geriátrica global integrada: perspetiva de atuação na prática clínica

O envelhecimento progressivo da população idosa, com aumento de prevalência de doenças crónicas, está associado a um aumento da prevalência de deterioração funcional, dependência, admissões hospitalares, e maior morbilidade e mortalidade. É nosso objetivo sinalizar a estrutura da avaliação geriátrica global integrada e a demonstração da sua eficiência na prática clinica. A avaliação geriátrica global integrada (AGGI) constitui desejavelmente uma prática multidimensional, sistemática, de caracterização do estado clínico, nutricional, funcional, qualidade de vida e aspectos sociais em pessoas idosas. A equipa de profissionais que a elaboram deverá ser multiprofissional de acordo com a diversidade de competências necessárias para uma avaliação que, a nível hospitalar, será efetuada na admissão e na alta do doente. Recomenda-se que seja protocolada em todas as instituições, que haja um registo único, onde todos os profissionais possam colocar as suas observações, constituindo uma forma eficiente de informação entre os intervenientes profissionais, os seus pares e os doentes e suas redes de apoio. A utilização de questionários de risco validados constitui uma mais valia na deteção de risco ou de situações já alteradas mas subnotificadas e no planeamento da sua intervenção. Após a realização da AGGI, deverá ser delineada e registada uma estratégia de intervenção, com o estabelecimento de objetivos a curto e a longo prazo, a serem monitorizados e ajustados, de acordo com a necessidade. A evidência científica tem demonstrado que a prática da AGGI constitui um método eficaz na redução da morbilidade e mortalidade em indivíduos idosos.

Imparidade de ativos fixos tangíveis: aspetos contabilísticos, fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada por: Mestre Carlos Martins

Avaliação por fMRI do córtex visual, motor e auditivo através de estimulação sensoriomotora e sonora em desportistas invisuais e desportistas sem deficiência visual

Mestrado em Radiações Aplicadas às Tecnologias da Saúde - Ramo de especialização: Imagem por Ressonância Magnética

O processo ensino-aprendizagem: relatório de estágio

I - Inserido no Concelho de Odivelas, cuja realidade e contexto sócio cultural realçam a problemática da diversidade cultural, colocando ao professor dúvidas e dificuldades emrelação às suas práticas educativas, o Conservatório de Música D. Dinis é a escola na qual leciono desde 1993. É também local de reflexão permanente quanto aos critérios e condições que devem nortear a prática pedagógica contemporânea na área da música, cujo objetivo assenta na formação integral do aluno através da utilização de estratégias de ensino que o responsabilizem na própria aprendizagem. Considerando estes desafios, o seguinte trabalho será realizado no contexto da minha classe de violino e incidirá sobre três alunos em particular, que frequentam os seguintes graus, a saber: 1 - Iniciação (1º ciclo do ensino básico); 2 - 2º grau (2º ciclo do ensino básico); 3 - 5º grau (3º ciclo do ensino básico). Apesar de acreditar nas suas capacidades de aprendizagem e ter um cuidado especial sobre as minhas ações e os efeitos destas na aprendizagem académica e social dos meus alunos, os resultados finais são reveladores da importância da motivação, do apoio parental e da responsabilidade dos alunos na obtenção do seu próprio sucesso escolar.

Survey of hearing disorders in an urban population in Rondonia, Northern Brazil

OBJECTIVE: To identify the prevalence of hearing loss for the population in the urban area. METHODS: A cross-sectional household survey based on the World Health Organization Ear and Hearing Disorders Survey Protocol was conducted in 298 households in the urban area of Monte Negro, Rondonia, Northern Brazil, from 2005 to 2007. Ear examinations, behavioral audiometry and pure tone audiometry were conducted on 577 individuals. RESULTS: The results showed that 3.8% (95%CI 2.17;5.45) of population were classified in the disabling hearing impairment category. The prevalence of moderate hearing impairment was 3.4%; severe impairment was 0.4%; and profound hearing impairment was not found. CONCLUSIONS: The impairing hearing loss prevalence found in this study is within of the international prevalence for this level of hearing loss and smaller than observed in a previous study in the South region of Brazil.

Ecophysiology of Ruditapes decussatus

The physiological responses of the clam R. decussatus from the Ria Formosa, southern Portugal, were examined in relation to normoxia, hypoxia (11, 6, 3 and 1.2 kPa) and anoxia; acute elevation of temperature (at 20, 27 and 32 °C), and its effect on the resistance to air exposure (at 20, 28 and 35 °C); current velocity (0.6, 3, 8 17, 24 and 36 cm. s-1) and turbidity (10, 100 and 300 mg. l-1 dry weight of particulate matter), and the efficiency of this species in retaining particles of different size (at 10 and 100 mg. l-1); and to copper contamination considering both short-term acute exposure to high levels (0.1-10 mg Cu. l-1) and chronic environmental levels (0.01 mg Cu. l-1). Clearance rates, respiration rates, absorption efficiency and excretion rates were assessed through the physiological energetics in terms of the energy budget and scope for growth (SFG). Stress independent respiration rates (R) and clearance rates (CR) were observed in relation to hypoxia down to 12 kPa and 6 kPa, respectively. Anoxic rates were 3.6 % of normoxic rates. Scope for growth was greatly reduced under extreme hypoxia (14 % of SFG in normoxia). Respiration rate was temperature independent in the range 20-32 °C but the decline in clearance rate resulted in negative SFG at 32 °C. Gaping during air exposure and the maintenance of faster aerobic metabolism led to 100 % mortality in 20 hours at 35 °C, 4 days at 28 °C and 5 days at 20 °C. Low current velocities (≤ 8 cm. s-1) supported high clearance rates. Shear stresses ≥ 0.9 Pa induced sediment movement and disturbed the feeding processes resulting in decreased clearance rates (at 36 cm. s-1, is 10 % of maximum CR). The observed ability of jetting out depleted water at a different level than the one of the inhalant current results is an important adaptation of clams to the slow currents of sheltered environments. Ingestion at high seston concentrations (> 100 mg. l-1) is controled by reducing the amount filtered, lowering CR (to 30 % of CR at low seston loads) and producing pseudofeces. Observed efficient retention of particles (70-100 %) in the range 3 to 8 μm is beneficial when algal cells are diluted by fine silt particles as it is likely to occur in the clams natural environment. R. decussatus in the short term escaped the exposure to copper by valve closure and therefore acute tests are not applicable to adult clams of this species. At environmental levels chronic exposure to copper did not induce lethal effects during the exposure period (20 days), but scope for growth was reduced to c. 30 %, indicating sustained impairment of physiological functions. The sensitivity of the physiological energetics and the integrated scope for growth measurement in assessing stress effects caused by natural environmental factors was highlighted.

Casos especiais na avaliação de empresas

Mestrado em Controlo de Gestão e dos Negócios

Convergent validity between SF-36 and WHOQOL-BREF in older adults

OBJECTIVE : To compare the reliability and convergent validity of instruments assessing quality of life in Brazilian older adults. METHODS : Cross-sectional study of 278 literate, community-dwelling older adults attending a municipal university for the elderly in Sao Carlos, SP, Southeastern Brazil between 2006 and 2008. The Brazilian versions of the SF-36 and WHOQOL-BREF instruments to assess quality of life were compared. Cronbach’s alpha coefficient was used to estimate reliability and Pearson’s correlation for comparison between the two scales. RESULTS : Most of participants were women (87.8%) with a mean age of 63.83±7.22 years. Both scales showed an acceptable internal consistency – WHOQOL-BREF Cronbach’s alpha was 0.832 and SF-36 was 0.868. There was a weak (r ≤ 0.6) correlation between the related fields in the two questionnaires. CONCLUSIONS : The SF-36 and WHOQOL-BREF are reliable instruments for clinical and research uses in Brazilian older women. To select one, researchers should consider which aspects of quality of life they aim to capture because of weak convergent validity signs. This study’s results indicate that WHOQOL-BREF may be more relevant to evaluate changes in the quality of life of older women because it prioritizes responses to the aging process and avoids focusing on impairment.

Assessment of the quality of brain regions and neuroimaging metrics as biomarkers of Alzheimer’s disease

Alzheimer Disease (AD) is characterized by progressive cognitive decline and dementia. Earlier diagnosis and classification of different stages of the disease are currently the main challenges and can be assessed by neuroimaging. With this work we aim to evaluate the quality of brain regions and neuroimaging metrics as biomarkers of AD. Multimodal Imaging Brain Connectivity Analysis (MIBCA) toolbox functionalities were used to study AD by T1weighted, Diffusion Tensor Imaging and 18FAV45 PET, with data obtained from the AD Neuroimaging Initiative database, specifically 12 healthy controls (CTRL) and 33 patients with early mild cognitive impairment (EMCI), late MCI (LMCI) and AD (11 patients/group). The metrics evaluated were gray-matter volume (GMV), cortical thickness (CThk), mean diffusivity (MD), fractional anisotropy (FA), fiber count (FiberConn), node degree (Deg), cluster coefficient (ClusC) and relative standard-uptake-values (rSUV). Receiver Operating Characteristic (ROC) curves were used to evaluate and compare the diagnostic accuracy of the most significant metrics and brain regions and expressed as area under the curve (AUC). Comparisons were performed between groups. The RH-Accumbens/Deg demonstrated the highest AUC when differentiating between CTRLEMCI (82%), whether rSUV presented it in several brain regions when distinguishing CTRL-LMCI (99%). Regarding CTRL-AD, highest AUC were found with LH-STG/FiberConn and RH-FP/FiberConn (~100%). A larger number of neuroimaging metrics related with cortical atrophy with AUC>70% was found in CTRL-AD in both hemispheres, while in earlier stages, cortical metrics showed in more confined areas of the temporal region and mainly in LH, indicating an increasing of the spread of cortical atrophy that is characteristic of disease progression. In CTRL-EMCI several brain regions and neuroimaging metrics presented AUC>70% with a worst result in later stages suggesting these indicators as biomarkers for an earlier stage of MCI, although further research is necessary.

Importance of program physical activity in quality of life in multiple sclerosis patients, six months after the intervention

Background: Multiple Sclerosis (MS) is a chronic disease of the central nervous system that affects more often young adults in the prime of his career and personal development, with no cure and unknown causes. The most common signs and symptoms are fatigue, muscle weakness, changes in sensation, ataxia, changes in balance, gait difficulties, memory difficulties, cognitive impairment and difficulties in problem solving MS is a relatively common neurological disorder in which various impairments and disabilities impact strongly on function and daily life activities. Purpose: The aim of this study is to examine the implications of an Intervention Program of Physical Activity (IPPA) in quality of life in MS patients, six months after the intervention.