As alterações contabilísticas nos contratos de construção em Portugal: estudo de caso da H Tecnic de 2005 a 2010

Mestrado em Contabilidade

Two-way MANCOVA: an application to public health

The aim of this work is to use the MANCOVA model to study the influence of the phenotype of an enzyme - Acid phosphatase - and a genetic factor - Haptoglobin genotype - on two dependent variables - Activity of Acid Phosphatase (ACP1) and the Body Mass Index (BMI). Therefore it's used a general linear model, namely a multivariate analysis of covariance (Two-way MANCOVA). The covariate is the age of the subject. This covariate works as control variable for the independent factors, serving to reduce the error term in the model. The main results showed that only the ACP1 phenotype has a significant effect on the activity of ACP1 and the covariate has a significant effect in both dependent variables. The univariate analysis showed that ACP1 phenotype accounts for about 12.5% of the variability in the activity of ACP1. In respect to this covariate it can be seen that accounts for about 4.6% of the variability in the activity of ACP1 and 37.3% in the BMI.

Contradiction between the average age of retirement at the time of death and the average pension time for men and women in public employment in Portugal

The short article attempts to make some very brief reflections on the effects a lack of public policies positively discriminatory in terms of public employment retirement. In particular, the observation of the absurd contradiction between the average age of retirement at the time of death (for men and women) and the average pension time for men and women in public employment in Portugal.

Market impact of international sporting and cultural events

We study market reaction to the announcements of the selected country hosting the Summer and Winter Olympic Games, the World Football Cup, the European Football Cup and World and Specialized Exhibitions. We generalize previous results analyzing a large number and different types of mega-events, evaluate the effects for winning and losing countries, investigate the determinants of the observed market reaction and control for the ex ante probability of a country being a successful bidder. Average abnormal returns measured at the announcement date and around the event are not significantly different from zero. Further, we find no evidence supporting that industries, that a priori were more likely to extract direct benefits from the event, observe positive significant effects. Yet, when we control for anticipation, the stock price reactions around the announcements are significant.

Corporate brand identity in higher education: a relational perspective

Identity is traditionally defined as an emission concept (Kapferer, 2008). Yet, some research points out that there are external factors that that can influence it (Kennedy, 1975; Markwick e Fill, 1997; Balmer e Gray, 2000). This subject is even more interesting if one considers corporate brands. According to Aaker (2004) the number, the power and the credibility of corporate associations are bigger in the case corporate brands. Literature recognizes the influence of relationships between companies in identity management (Hakansson and Snehota, 1989, 1995; Hakansson and Ford, 2002). Yet, given the increasingly important role of corporate brands, it is surprising that to date no attempt to evaluate that influence has been made in corporate brand´s identity management and reputation. Also Keller and Lehman (2006) highlight relationships and costumer experience as two areas requiring more investigation. The authors argue that corporate brand´s identity can be developed under a relational perspective using relationships with other recognised brands in order to generate positive reputations in stakeholders. Based in relationship and corporate brand identity management, a framework is developed to identify how corporate brands select, develop and invest in relationships with other brands. The context of the proposed relationship concept is the services area (Dwyer et al, 1987; Moorman et al, 1992; Rauyruen et al, 2005 and Hennig-Thurau and Klee, 1997). An empirical qualitative research is designed using two reputational technological higher education institutions (two corporate brands) acting in Portuguese public higher education market.

Capacidade antioxidante de cervejas comerciais

Mestrado em Engenharia Química

A criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise mundial

A criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise mundial Numa altura em que o sector da saúde é apontado como uma área crítica de custos, torna-se cada vez mais difícil orientar a contratação em saúde baseada em valor para os pacientes, ou seja, pelos resultados obtidos e não pelo volume de cuidados prestados. Pretendeu-se estudar a criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise económica. Procedeu-se à comparação dos resultados operacionais de uma empresa enquanto prestadora de serviços de Oxigenoterapia ao domicílio, tendo por base duas estratégias diferentes: redução directa de preços ou manutenção de preços com criação de valor para o cliente. As propostas foram posteriormente apresentadas para avaliação e votação on-line por um grupo 8 gestores hospitalares. A proposta baseada em valor (Nº2) apresenta melhores resultados operacionais (41%) embora apresente maiores custos. No que se refere à votação das propostas e tendo em conta o cenário apresentado, metade dos gestores optaram pela proposta Nº1 (N=4) e outra metade pela proposta Nº2 (N=4). Contudo, a maioria dos gestores (N=7) consideraram a proposta Nº1 a mais competitiva em contexto de competição com mais fornecedores. Conclui-se que numa negociação de contratos de cuidados de saúde, uma proposta baseada em valor, pode garantir a manutenção dos preços. Todavia, mantendo-se uma situação económica de recessão e num cenário competitivo de vários fornecedores este tipo de propostas pode não eleita, pelo facto de aparentemente não representar ganhos imediatos para a instituição contratante.

Polycyclic aromatic hydrocarbon levels in three pelagic fish species from Atlantic Ocean: inter-specific and inter-season comparisons and assessment of potential public health risks

The concentrations of 18 polycyclic aromatic hydrocarbons (PAHs) were determined in three commercially valuable fish species (sardine, Sardina pilchardus; chub mackerel, Scomber japonicus; and horse mackerel, Trachurus trachurus) from the Atlantic Ocean. Specimens were collected seasonally during 2007–2009. Only low molecular weight PAHs were detected, namely, naphthalene, acenaphthene, fluorene and phenanthrene. Chub mackerel (1.80–19.90 microg/kg ww) revealed to be significantly more contaminated than horse mackerel (2.73–10.0 microg/kg ww) and sardine (2.29–14.18 microg/kg ww). Inter-specific and inter-season comparisons of PAHs bioaccumulation were statistically assessed. The more relevant statistical correlations were observed between PAH amounts and total fat content (significant positive relationships, p < 0.05), and season (sardine displayed higher amounts in autumn–winter while the mackerel species showed globally the inverse behavior). The health risks by consumption of these species were assessed and shown to present no threat to public health concerning PAH intakes.

The problems of the european union film industry: an evolution from "subsidy trap" to the advent of "virtual print fee" model

Dissertação de Mestrado, Gestão de Empresa (MBA), 16 de Julho de 2013, Universidade dos Açores.

Os preços de transferência e o âmbito de intervenção do auditor: abordagem e enquadramento

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do obtenção do grau de Mestre em Auditoria Auditoria, sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade

Avaliação estratégica de relações públicas em tecnologias de consumo: a Sony Ericsson e o Estoril Open

O relatório que se segue desenvolveu-se em torno das conclusões retiradas relativamente à eficácia da estratégia de comunicação da Sony Ericsson que terminou com uma acção específica no Estoril Open. Para a realização deste estudo definiram-se os objectivos que guiaram o Estágio, assentes no desenho e descrição da estratégia desenvolvida para o evento, de forma a avaliar os resultados que essa estratégia obteve. O Estágio foi realizado na Tinkle, a consultora de comunicação que trabalha com a Sony Ericsson. Para a realização da estratégia foi tido em conta o Ciclo de Vida da Adopção de Tecnologias de Moore (2002), assumindo que a Sony Ericsson opera principalmente num Mercado Maioritário, onde está presente a Maioria Inicial. A estratégia teve assim como principal objectivo o reconhecimento, a associação da marca ao ténis feminino, a aproximação a um público específico e a apresentação dos equipamentos recentes. A avaliação estratégica desenvolveu-se com as ferramentas de Output, Outtake e Outcome. Aqui destaca-se a dificuldade em medir o Outcome, assim como a medição do Outtake que também fora limitada devido aos critérios escolhidos. As dificuldades na avaliação da estratégia estiveram assim intimamente relacionadas com a falta de uma definição de objectivos claros em termos de Outcome e Outtake, mas também com a falta de critérios de medição de Output. Por fim, resta salientar a importância da continuidade deste estudo em futuras investigações para se concluir objectivamente sobre a activação da Sony Ericsson em Portugal, relativamente ao ténis feminino.

Routine screening of harmful microorganisms in beach sands: implications to public health

Beaches worldwide provide recreational opportunities to hundreds of millions of people and serve as important components of coastal economies. Beach water is often monitored for microbiological quality to detect the presence of indicators of human sewage contamination so as to prevent public health outbreaks associated with water contact. However, growing evidence suggests that beach sand can harbor microbes harmful to human health, often in concentrations greater than the beach water. Currently, there are no standards for monitoring, sampling, analyzing, or managing beach sand quality. In addition to indicator microbes, growing evidence has identified pathogenic bacteria, viruses, and fungi in a variety of beach sands worldwide. The public health threat associated with these populations through direct and indirect contact is unknown because so little research has been conducted relating to health outcomes associated with sand quality. In this manuscript, we present the consensus findings of a workshop of experts convened in Lisbon, Portugal to discuss the current state of knowledge on beach sand microbiological quality and to develop suggestions for standardizing the evaluation of sand at coastal beaches. The expert group at the "Microareias 2012" workshop recommends that 1) beach sand should be screened for a variety of pathogens harmful to human health, and sand monitoring should then be initiated alongside regular water monitoring; 2) sampling and analysis protocols should be standardized to allow proper comparisons among beach locations; and 3) further studies are needed to estimate human health risk with exposure to contaminated beach sand. Much of the manuscript is focused on research specific to Portugal, but similar results have been found elsewhere, and the findings have worldwide implications.

Knowledge, attitude and practice of mammography among women users of public health services

OBJECTIVE: To evaluate knowledge, attitude and practice related to mammography among women users of local health services, identifying barriers to its performance. METHODS: A total of 663 women were interviewed at 13 local health centers in a city of Southeastern Brazil, in 2001. Interviewees were randomly selected at each center and they were representative from different socioeconomic conditions. The number of interviewees at each center was proportional to monthly mean appointments. For data analysis, answers were described as knowledge, attitude, practice and their respective adequacies and then they were correlated with control variables through the chi-square test. RESULTS: Only 7.4% of the interviewees had adequate knowledge on mammography, while 97.1% of women had an adequate attitude. The same was seen for the practice of mammography that was adequate in 35.7% of the cases. The main barrier to mammography was lack of referral by physicians working at the health center (81.8%). There was an association between adequacy of attitude and five years or more of education and being married. There was also an association between adequacy of mammography practice and being employed and family income up to four minimum wages. CONCLUSIONS: Women users of local health services had no adequate knowledge and practice related to mammography despite having an adequate attitude about this exam.

Personatv

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