A relevância do relatório de auditoria para os investidores institucionais, analistas financeiros e analistas de crédito

In the 70s, a new line of research focused on the study of the influence of the audit report on the decision process of investors, financial analysts and credit analysts. Notwithstanding the numerous studies that have been carried out, results have not been consistent. Given the above, and considering the lack, in Portugal, of a research of this nature, it seems urgent to carry out a study that allows the analysis of the use of the audit report, as well as its influence on the decision making process of Portuguese stakeholders. For that purpose, in the light of the positivist research paradigm, a questionnaire was designed, which was administered by mail and on the Survey Monkey platform to a sample of institutional investors, financial analysts and credit analysts. The statistical analysis of the data obtained was undertaken with resource to the Statistical Package for the Social Sciences and SmartPLS 2.0. Corroborating the literature review and the assumptions of the Agency Theory and the Stakeholder Theory, used in the theoretical framework of analysis, empirical evidence has shown that the audit report influences the decision of institutional investors, financial analysts and credit analysts, and that the opinion expressed in that document is the most determinant factor of this influence. In addition to this factor, it was found that the degree of utilization of the audit report, as well as the value ascribed to this document, determine its influence in the decision process of research groups studied. Only in the case of institutional investors, the results did not reveal a correlation between the utility ascribed to the audit report and the influence of this document in their decision making process. In turn, the statistical inference of the model explaining the degree of use of the audit report revealed that it is conditioned by the perceived quality of the information enclosed in the audit report, the utility assigned to the audit report on the decision process, as well as the relevance of the other sources of information used by stakeholders. Therefore, this study allowed proving the importance of the audit report to its users. As a result, we believe to have filled a gap in national literature and to have contributed to the enhancement of international literature. The importance that this document has for the development of any country is, therefore, shown, and it is urgent to maintain rigor in the selection of its staff, in the development of its standards, and especially in the development of audits. Moreover, we also consider that this research may contribute to the improvement of the audit report, insofar as it will help professional bodies to understand the information needs and perceptions of stakeholders.

Utilization of Interactive Internet in High Education

The present work reports on the practical cooperation between two Universities from Hungary and Portugal. Students from Portugal are remotely accessing an experimental facility, which is physically in Hungary. The cooperation among these Higher Education establishments allowed the development and testing of a Remote Laboratory at the BME. This paper reports on the characteristics and initial testing of the Thermocouples Rise Time Measurement System and provides information on development and students' feedback.

Outpatient health service utilization and associated factors: a population-based study

OBJECTIVE: To identify factors that lead people to visit a doctor in Brazil and assess differences between socioeconomic groups. METHODS: A cross-sectional study comprising 1,260 subjects aged 15 or more was carried out in southern Brazil. Demographic, socioeconomic, health needs and regular source of care data were analyzed concerning visits to a doctor within two months from the interview. Adjusted prevalence ratios and 95% confidence intervals were calculated using Poisson regression. RESULTS: Adjusted PR showed that women having stressful life events, health insurance, and a regular doctor increased the outcome. A dose-related response was found with self-reported health, and the probability of visiting a doctor increased with health needs. Analysis in the chronic disease group revealed that uneducated lower income subjects had a 62% reduction in the chance of visiting a doctor compared to uneducated higher income ones. However, as it was seen a significant interaction between income and education, years of schooling increased utilization in this group. CONCLUSIONS: Results suggest the existence of health inequity in the poorest group that could be overcome with education. Specific measures reinforcing the importance of having a regular doctor may also improve access in the underserved group.

Study on the glycerolysis reaction of high free fatty acid oils for use as biodiesel feedstock

Biodiesel is the main alternative to fossil diesel and it may be produced from different feedstocks such as semi-refined vegetable oils, waste frying oils or animal fats. However, these feedstocks usually contain significant amounts of free fatty acids (FFA) that make them inadequate for the direct base catalyzed transesterification reaction (where the FFA content should be lower than 4%). The present work describes a possible method for the pre-treatment of oils with a high content of FFA (20 to 50%) by esterification with glycerol. In order to reduce the FFA content, the reaction between these FFA and an esterification agent is carried out before the transesterification reaction. The reaction kinetics was studied in terms of its main factors such astemperature, % of glycerin excess, % of catalyst used, stirring velocity and type of catalyst used. The results showed that glycerolysis is a promising pretreatment to acidic oils or fats (> 20%) as they led to the production of an intermediary material with a low content of FFA that can be used directly in thetransesterification reaction for the production of biodiesel. (C) 2011 Elsevier B.V. All rights reserved.

Gestão sustentável da água em empreendimentos turísticos

O presente documento enquadra-se no âmbito do trabalho final do mestrado (TFM) do curso de Engenharia Civil, na área de especialização de Hidráulica, do Instituto Superior de Engenharia de Lisboa, sob a forma de um projeto na fase de estudo prévio com o título ―Gestão Sustentável da Água no empreendimento turístico Parque de Campismo da Ilha do Pessegueiro situado em Porto Covo - Região de Turismo do Alentejo‖. Este trabalho é constituído essencialmente por 5 partes. Sendo a primeira uma breve introdução às questões a abordar, a segunda corresponde à discrição teórica do uso eficiente da água baseando-se no PNEUA (Programa nacional para o uso eficiente da água). Já a terceira parte é relativa ao atual sistema de utilização da água no Parque de campismo da ilha do pessegueiro (PCIP), sendo a quarta o estudo do desenvolvimento do projecto para a gestão eficiente da água no empreendimento e a quinta parte o estudo de viabilidade económica e financeira a implementar no projecto. Para além da implementação de medidas de poupança são também objetivos principais deste trabalho a reutilização da água através da recolha, o tratamento e armazenamento das águas residuais e aproveitamento das águas pluviais para posterior abastecimento do sistema de utilização em descargas sanitárias, lavagem de pavimentos e regas de espaços verdes. São, portanto, três os subsistemas de gestão eficiente da água que se pretende implementar. Dá-se importância ao estudo de viabilidade económica do projeto, cujo período de retorno do capital investido em capitais próprios e alheios é de seis anos. Este projeto pretende dar apoio técnico ao uso eficiente da água no PCIP, de forma a conseguir por um lado obter vantagens económicas e por outro proteger o ambiente. As vantagens económicas são interessantes para orientar os recursos financeiros para outros investimentos e as questões ambientais são a base de uma campanha, já em curso, para obtenção de certificação energética, em conjunto com outras práticas já em curso, nomeadamente a recolha seletiva de resíduos sólidos para recircular e aproveitamento de energia solar.

Epidemiology of physiotherapy utilization among adults and elderly

OBJECTIVE: To analyze the prevalence of physiotherapy utilization and to explore the variables associated to its utilization. METHODS: A population-based cross-sectional study, including 3,100 subjects aged 20 years or more living in the urban area of Pelotas, southern Brazil, was carried out. The sample was selected following a multiple-stage protocol; the census tracts delimited by the Instituto Brasileiro de Geografia e Estatística (Brazilian Institute of Geography and Statistics) were the primary sample units. Following descriptive and crude analyses, Poisson regression models taking the clustering of the sample into account were carried out. Data were collected through face-to-face interviews using a standardized and pre-tested questionnaire. RESULTS: The lifetime utilization of physiotherapy was 30.2%; and physiotherapy utilization in the 12 months prior to the interview was reported by 4.9%. Women, elderly subjects, and those from higher socioeconomic levels were more likely to use physiotherapy. Restricting analysis to subjects who attended physiotherapy, 66% used public health services, 25% used insurance health services and 9% had private sessions. CONCLUSIONS: This is the first population-based study on physiotherapy utilization carried out in Brazil. Utilization of physio therapy was lower than reported in both developed and developing countries. The study findings might help public health authorities to organize healthcare service in terms of this important demand.

International mobility in the Pharmacy degree at the school of allied health sciences of Oporto

Background: The Erasmus program is a subprogram of the Lifelong Learning program, exclusive for Higher Education that promotes (among other initiatives), the mobility of students(studies, training or internships). The mobility of students of higher education seeks to improve the quality and development of future professionals, providing a multidisciplinary and multicultural experience. Setting: Academic Pharmacy/Pharmacy Technicians Methods: We conducted a descriptive and transversal study on the implementation of the mobility program and analyze the results, which involved applying a survey to students. Results: Since 2009/2010, the Pharmacy Degree at ESTSP has established 7 SMs protocols resulting in an average mobility of 5 students IN and 7 Students OUT. We have also endeavoured in SMp Protocols for extracurricular training with an average of 3 students OUT. The application process is normally open during the year before the mobility period. For most of the students involved, this was a first time opportunity to be in a foreign country and more than 70% choose the mobility program because it is seen as a possibility to improve their curriculum, for personal development or even to pursue employment opportunities abroad. The mobility for teachers is also encouraged. Conclusions: The exchange of experiences and training, acquired during cooperation activities should be an element of continuous dynamics and institutional affirmation. Initiatives such as the ERASMUS Program contribute to the educational and scientific enrichment, and promote international competitiveness among Higher Education Institutions.

Análise de eficiência energética de transportes rodoviários

Projecto para obtenção do grau de Mestre em Engenharia Informática e de computadores

Mapping stability : real rational maps of degree zero

In memory of our beloved Professor José Rodrigues Santos de Sousa Ramos (1948-2007), who João Cabral, one of the authors of this paper, had the honor of being his student between 2000 and 2006, we wrote this paper following the research by experimentation, using the new technologies to capture a new insight about a problem, as him so much love to do it. His passion was to create new relations between different fields of mathematics. He was a builder of bridges of knowledge, encouraging the birth of new ways to understand this science. One of the areas that Sousa Ramos researched was the iteration of maps and the description of its behavior, using the symbolic dynamics. So, in this issue of this journal, honoring his memory, we use experimental results to find some stable regions of a specific family of real rational maps, the ones that he worked with João Cabral. In this paper we describe a parameter space (a,b) to the real rational maps fa,b(x) = (x2 −a)/(x2 −b), using some tools of dynamical systems, as the study of the critical point orbit and Lyapunov exponents. We give some results regarding the stability of these family of maps when we iterate it, specially the ones connected to the order 3 of iteration. We hope that our results would help to understand better the behavior of these maps, preparing the ground to a more efficient use of the Kneading Theory on these family of maps, using symbolic dynamics.

Evaluation of ochratoxin A exposure degree in two Portuguese cities through wheat and maize bread consumption during the winter 2007

The occurrence of OTA in fresh and packed wheat and in maize bread and the evaluation of the exposure degree through their consumption in two Portuguese populations from Porto and Coimbra, during the winter of 2007, were studied. One hundred and sixty eight bread samples, 61 maize and 107 wheat, were analysed by liquid chromatography–fluorescence detection (LC–FD). The results showed that 84% of samples were contaminated, with a maximum level of 3.85 ng/g (above the EU maximum limit, 3 ng/g). Fresh wheat bread presented higher levels than packed wheat bread. Moreover, the traditional maize bread, in either city, was consistently more contaminated than wheat bread, 0.25 vs 0.19 ng/g, and 0.48 vs 0.34 ng/ g for Porto and Coimbra, respectively. Avintes maize bread showed the highest mean contamination and maximum levels. The higher estimated daily intake of OTA from both types of bread in the population of Coimbra compared to Porto reflects the higher average contamination of bread in the first city.

Utilization of different encryption schemes for securing SCADA component communication

A vital role is being played by SCADA Communication for Supervisory Control and Data acquisition (SCADA) Monitoring Ststems. Devices that are designed to operate in safety-critical environments are usually designed to failsafe, but security vulnerabilities could be exploited by an attacker to disable the fail-safe mechanisms. Thus these devices must not onlybe designed for safety but also for security. This paper presents a study of the comparison of different Encryption schemes for securing SCADA Component Communication. The encryption schemes such as Symetric Key Encrypton in Wireless SCADA Environment, Assymmetric-key Encryption to Internet SCADA, and the Cross Crypto Scheme Cipher to secure communication for SCADA are analysed and the outcome is evaluated.

Rotinas, jornalistas e fontes na era digital: o caso da agência Lusa

Relatório de estágio apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Jornalismo.

The utilization bound of non-preemptive rate-monotonic scheduling in controller area networks is 25%

Consider a distributed computer system comprising many computer nodes, each interconnected with a controller area network (CAN) bus. We prove that if priorities to message streams are assigned using rate-monotonic (RM) and if the requested capacity of the CAN bus does not exceed 25% then all deadlines are met.

Conjecture about global fixed-priority preemptive multiprocessor scheduling of implicit-deadline sporadic tasks: the utilization bound of SM-US(sqrt(2)-1) is sqrt(2)-1

Consider global fixed-priority preemptive multiprocessor scheduling of implicit-deadline sporadic tasks. I conjecture that the utilization bound of SM-US(√2−1) is √2-1.

The utilization bound of uniprocessor preemptive slack-monotonic scheduling is 50%

Consider the problem of scheduling a set of sporadically arriving implicit-deadline tasks to meet deadlines on a uniprocessor. Static-priority scheduling is considered using the slack-monotonic priority-assignment scheme. We prove that its utilization bound is 50%.