O leasing e a assimetria de informação: um estudo de caso no setor do transporte rodoviário de mercadorias

Dissertação de Mestrado em Finanças Empresariais

A importância do relacionamento bancário no financiamento das PME

Dissertação de Mestrado em Finanças Empresariais

EVIV: An end-to-end verifiable Internet voting system

Traditionally, a country's electoral system requires the voter to vote at a specific day and place, which conflicts with the mobility usually seen in modern live styles. Thus, the widespread of Internet (mobile) broadband access can be seen as an opportunity to deal with this mobility problem, i.e. the adoption of an Internet voting system can make the live of voter's much more convenient; however, a widespread Internet voting systems adoption relies on the ability to develop trustworthy systems, i.e. systems that are verifiable and preserve the voter's privacy. Building such a system is still an open research problem. Our contribution is a new Internet voting system: EVIV, a highly sound End-to-end Verifiable Internet Voting system, which offers full voter's mobility and preserves the voter's privacy from the vote casting PC even if the voter votes from a public PC, such as a PC at a cybercafe or at a public library. Additionally, EVIV has private vote verification mechanisms, in which the voter just has to perform a simple match of two small strings (4-5 alphanumeric characters), that detect and protect against vote manipulations both at the insecure vote client platform and at the election server side. (c) 2012 Elsevier Ltd. All rights reserved.

Sustentabilidade das finanças locais

Dissertação de Mestrado em Ciências Económicas e Empresariais

O financiamento da economia dos Açores

Dissertação de Mestrado em Ciências Económicas e Empresariais.

O impacto da contabilização das locações, em conformidade com o Sistema de Normalização Contabilística (SNC) nas demonstrações financeiras das empresas

Mestrado em Contabilidade

Organização dos grupos económicos portugueses

Mestrado em Contabilidade e Análise Financeira

Análise da sustentabilidade do uso agro-florestal no concelho de Alcoutim

Dissertação de Mestrado, Gestão e Conservação da Natureza, 20 de Outubro de 2015, Universidade dos Açores.

Fatores determinantes da maturidade e composição da dívida das empresas portuguesas cotadas

Mestrado em Contabilidade e análise financeira

Newspaper coverage impact on cultural events: Porto 2001 and Guimarães 2012: European Cultural Capitals

Artigo baseado na comunicação proferida no 1st International Symposium on Media Studies, realizado na Akdeniz Universitesi Yayınları, Antalya, Turquia, 21-23 de novembro de 2013

Patterns of deliveries in a Brazilian birth cohort: almost universal cesarean sections for the better-off

OBJECTIVE: To describe the patterns of deliveries in a birth cohort and to compare vaginal and cesarean section deliveries. METHODS: All children born to mothers from the urban area of Pelotas, Brazil, in 2004, were recruited for a birth cohort study. Mothers were contacted and interviewed during their hospital stay when extensive information on the gestation, the birth and the newborn, along with maternal health history and family characteristics was collected. Maternal characteristics and childbirth care financing - either private or public healthcare (SUS) patients - were the main factors investigated along with a description of C-sections distribution according to day of the week and delivery time. Standard descriptive techniques, Χ² tests for comparing proportions and Poisson regression to explore the independent effect of C-section predictors were the methods used. RESULTS: The overall C-section rate was 45%, 36% among SUS and 81% among private patients, where 35% of C-sections were reported elective. C-sections were more frequent on Tuesdays and Wednesdays, reducing by about a third on Sundays, while normal deliveries had a uniform distribution along the week. Delivery time for C-sections was markedly different among public and private patients. Maternal schooling was positively associated with C-section among SUS patients, but not among private patients. CONCLUSIONS: C-sections were almost universal among the wealthier mothers, and strongly related to maternal education among SUS patients. The patterns we describe are compatible with the idea that C-sections are largely done to suit the doctor's schedule. Drastic action is called for to change the current situation.

Os determinantes do crédito comercial: um estudo sobre as empresas industriais portuguesas

O presente trabalho procura testar empiricamente algumas teorias sobre os motivos pelos quais as empresas concedem e recebem crédito comercial. Para este efeito usa- se um painel de 11040 empresas portuguesas, das quais 360 são grandes empresas e 10680 são PME, para o período compreendido entre 2003 e 2009. Apesar da relevância do crédito comercial como fonte de financiamento empresarial, o tema está longe de se considerar esgotado, sobretudo porque não existe uma teoria geral sobre este assunto. Assim, o nosso trabalho procura contribuir para a literatura que estuda os determinantes para a concessão e recebimento de crédito comercial. Adicionalmente, e porque esta temática não têm sido muito estudada em Portugal, pretendemos analisar o papel do crédito comercial como fonte de financiamento das empresas portuguesas. No presente trabalho conclui-se que as grandes empresas (com maior acesso ao mercado de crédito) servem como intermediários financeiros para os seus clientes com menor acesso ao financiamento. Para além disso, observou-se que as empresas fornecedoras utilizam o crédito comercial como um meio legal de discriminação de preços. Por fim, as empresas financeiramente constrangidas, principalmente em momentos de crise financeira, recorrem ao crédito comercial como fonte alternativa de financiamento, corroborando a hipótese de substituição entre o crédito comercial e o crédito bancário.

Fusão de hospitais em centros hospitalares : impacto no seu desempenho operacional e financeiro

Mestrado em Contabilidade e Análise Financeira

Contratos de futuros sobre taxas de juro : estudo de caso sobre a Euribor a 3 meses

Mestrado em Contabilidade e Análise Financeira

Factors associated with exclusive breastfeeding in the first six months of life in Brazil: a systematic review

ABSTRACT OBJECTIVE To identify factors associated with exclusive breastfeeding in the first six months of life in Brazil. METHODS Systematic review of epidemiological studies conducted in Brazil with exclusive breastfeeding as outcome. Medline and LILACS databases were used. After the selection of articles, a hierarchical theoretical model was proposed according to the proximity of the variable to the outcome. RESULTS Of the 67 articles identified, we selected 20 cross-sectional studies and seven cohort studies, conducted between 1998 and 2010, comprising 77,866 children. We identified 36 factors associated with exclusive breastfeeding, being more often associated the distal factors: place of residence, maternal age and education, and the proximal factors: maternal labor, age of the child, use of a pacifier, and financing of primary health care. CONCLUSIONS The theoretical model developed may contribute to future research, and factors associated with exclusive breastfeeding may subsidize public policies on health and nutrition.