980 resultados para accounts receivables
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Dissertação de Mestrado em Ciências Económicas e Empresariais
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Trabalho apresentado para obtenção do Título de Especialista, pelo Instituto Superior de Contabilidade e Administração de Lisboa, do Instituto Politécnico de Lisboa
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In the literature, concepts of “polyneuropathy”, “peripheral neuropathy” and “neuropathy” are often mistakenly used as synonyms. Polyneuropathy is a specific term that refers to a relatively homogenous process that affects multiple peripheral nerves. Most of these tend to present as symmetric polyneuropathies that first manifest in the distal portions of the affected nerves. Many of these distal symmetric polyneuropathies are due to toxic-metabolic causes such as alcohol abuse and diabetes mellitus. Other distal symmetric polyneuropathies may result from an overproduction of substances that result in nerve pathology such as is observed in anti-MAG neuropathy and monoclonal gammopathy of undetermined significance. Other “overproduction” disorders are hereditary such as noted in the Portuguese type of familial amyloid polyneuropathy (FAP). FAP is a manifestation of a group of hereditary amyloidoses; an autosomal dominant, multisystemic disorder wherein the mutant amyloid precursor, transthyretin, is produced in excess primarily by the liver. The liver accounts for approximately 98% of all transthyretin production. FAP is confirmed by detecting a transthyretin variant with a methionine for valine substitution at position 30 [TTR (Met30)]. Familial Amyloidotic Polyneuropathy (FAP) – Portuguese type was first described by a Portuguese neurologist, Corino de Andrade in 1939 and published in 1951. Most persons with this disorder are descended from Portuguese sailors who sired offspring in various locations, primarily in Sweden, Japan and Mallorca. Their descendants emigrated worldwide such that this disorder has been reported in other countries as well. More than 2000 symptomatic cases have been reported in Portugal. FAP progresses rapidly with an average time course from symptom onset to multi-organ involvement and death between ten and twenty years. Treatments directed at removing this aberrant protein such as plasmapheresis and immunoadsorption proved to be unsuccessful. Liver transplantation has been the only effective solution as evidenced by almost 2000 liver transplants performed worldwide. A therapy for FAP with a novel agent, “Tafamidis” has shown some promise in ongoing phase III clinical trials. It is well recognized that regular physical activity of moderate intensity has a positive effect on physical fitness as gauged by body composition, aerobic capacity, muscular strength and endurance and flexibility. Physical fitness has been reported to result in the reduction of symptoms and lesser impairment when performing activities of daily living. Exercise has been advocated as part of a comprehensive approach to the treatment of chronic diseases. Therefore, this chapter concludes with a discussion of the role of exercise training on FAP.
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The Late Miocene Malbusca outcrop is located in the southeastern coast of Santa Maria Island (Azores, NE Atlantic), interspersed in volcanic formations. At ~20 meters above present sea level, a prominent discontinuous layer of rhodoliths seizes with an extension of ~250 meters. This paper presents the first taxonomic record of fossil rhodolith forming coralline algae for the Miocene of the Azores. The preserved taxonomic features used were the following: (1) arrangement of basal filaments, (2) epithallial cells (when observable), (3) presence of cell fusions, (4) conceptacle type, (5) number of cells layers which conceptacle chamber floors are situated below the surrounding thallus surface and (6) for the sporangial pores, the orientation of the filaments around the conceptacle pores. Based on these characters, six taxa were identified encompassing three Corallinaceae (Lithophyllum prototypum, Lithophyllum sp., Spongites sp., Hydrolithon sp.) and one Hapalidaceae (Phymatolithon calcareum and cf. Phymatolithon sp.). An unidentified coaxial thallus was also present, the coaxial construction ascribing the specimens to the genus Mesophyllum or Neogoniolithon. Taxonomic accounts for the identified taxa are described, illustrated and an identification key is provided. The report of L prototypum represents the first Miocene record and the preservation of the specimens is very good. Miocene coralline algae seem very consistent among deposits but some species are relevant for particular areas, like in the Azores.
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Mestrado em Contabilidade
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Mestrado em Contabilidade e Gestão das Instituições Financeiras
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Mestrado em Contabilidade
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Mestrado em Contabilidade e Gestão de Instituições Financeiras
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Mestrado em Contabilidade
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Mestrado em Contabilidade e Gestão das Instituições Financeiras
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Mestrado em Auditoria
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Mestrado em Contabilidade
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Mestrado em Contabilidade
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Mestrado em Fiscalidade
Impacto dos benefícios fiscais, em sede de IRS, em Portugal e a sua evolução no período de 2001-2010
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Mestrado em Contabilidade