Do economic and financial firm's situation affect the quality if financial reports?

We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

The effect of financial reports’ auality on Ffrm’s rerformance

We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

Evaluation of alcohol outlet density and its relation with violence

OBJECTIVES: The current study set out to investigate alcohol availability in a densely populated, residential area of suburban São Paulo associated with high levels of social deprivation and violence. Gun-related deaths and a heavy concentration of alcohol outlets are notable features of the area surveyed. Given the strong evidence for a link between alcohol availability and a number of alcohol-related problems, including violent crime, measures designed to reduce accessibility have become a favored choice for alcohol prevention programs in recent years. METHODS: The interviewers were 24 residents of the area who were trained for the study. It was selected an area of nineteen streets, covering a total distance of 3.7 km. A profile of each alcohol outlet available on the area was recorded. RESULTS: One hundred and seven alcohol outlets were recorded. The number of other properties in the same area was counted at 1,202. Two measures of outlet density may thus be calculated: the number of outlets per kilometer of roadway (29 outlets/km); and the proportion of all properties that sold alcohol (1 in 12). CONCLUSIONS: The results of this study is compared with others which are mainly from developed countries and shown that the area studied have the highest density of alcohol outlet density ever recorded in the medical literature. The implication of this data related to the violence of the region is discussed. By generating a profile of alcohol sales and selling points, it was hoped to gain a better understanding of alcohol access issues within the sample area. Future alcohol prevention policy would be well served by such knowledge.

Evaluation of the improvements on pharmacy technicians' work practices after implementation of operational procedures

Several antineoplasic drugs have been demonstrated to be carcinogenic or to have mutagenic and teratogenic effects. The greatest protection is achieved with the implementation of administrative and engineering controls and safety procedures. Objective: to evaluate the improvements on pharmacy technicians' work practices, after the implementation of operational procedures related to individual protection, biologic safety cabinet disinfection and cytotoxic drug preparation. Method: case-study in a hospital pharmacy undergoing a certification process. Six pharmacy technicians were observed during their daily activities. Characterization of the work practices was made using a checklist based on ISOPP and PIC guidelines. The variables studied concerning cleaning/disinfection procedures, personal protective equipment and procedures for preparing cytotoxic drugs. The same work practices were evaluated after four months of operational procedures implementation. Concordance between work practices and guidelines was considered to be a quality indicator (guidelines concordance practices number/total number of practices x 100). Results: improvements were observed after operational procedures implementation. An improvement of 6,25% in personal protective equipment practice was achieved by changing second pair of gloves every thirty minutes. The major progress, 10%, was obtained in disinfection procedure, where 80% of tasks are now realized according to guidelines.By now, we hot an improvement of only 1% at drug preparation procedure by placing one cytotoxic drug at a time inside the biological safety cabinet. Then, 85% of practices are according to guidelines. Conclusion: before operational procedures implementation 80,3% of practices were according to the guidelines, while now is 84,4%. This indicates that is necessary to review the procedures frequently in the benefit to reduce the risks associated with handling cytotoxic drugs and maintenance of drug specifications.

Design of a new test chamber for evaluation of the toxicity of rubber infill

A test chamber was projected and built (according to ISO 16000-9 Standard) to simulate atmospheric conditions experienced by rubber infill (when applied in synthetic turf pitches) and measure accurately the airborne emissions of pollutants such as dusts and volatile organic compounds (VOC), as well as pollutants present in leachates. It should be pointed out that standard ISO 16000-9 is only concerned with the determination of the emission of VOC from building products and furnishing (not specific of synthetic turf materials), whereas other standards are concerned with the emission of leachates only. This procedure is to be considered as a technical option to the lysimeter "global turf system evaluation" when the rubber infill alone is to be evaluated. The advantage of the proposed option considering this "test chamber" is its simplicity and economy. This test chamber is actually installed and being used for tests in LAIST.

Evaluation of intermolecular interactions in thioxanthone derivatives: substituent effect on crystal diversity

A family of 9H-thioxanthen-9-one derivatives and two precursors, 2-[(4-bromophenyl) sulfanyl]-5-nitrobenzoic acid and 2-[(4-aminophenyl) sulfanyl]-5-nitrobenzoic acid, were synthesized and studied in order to assess the role of the different substituent groups in determining the supramolecular motifs. From our results we can conclude that Etter's rules are obeyed: whenever present the -COOH head to head strong hydrogen bonding dimer, R-2(2)(8) synthon, prevails as the dominant interaction. As for -NH2, the best donor when present also follows the expected hierarchy, an NH center dot center dot center dot O(COOH) was formed in the acid precursor (2) and an NH center dot center dot center dot O(C=O) in the thioxanthone (4). The main role played by weaker hydrogen bonds such as CH center dot center dot center dot O, and other intermolecular interactions, pi-pi and Br center dot center dot center dot O, as well as the geometric restraints of packing patterns shows the energetic interplay governing crystal packing. A common feature is the relation between the p-p stacking and the unit cell dimensions. A new synthon notation, R`, introduced in this paper, refers to the possibility of accounting for intra- and intermolecular interactions into recognizable and recurring aggregate patterns.

Influence of an unstable shoe on compensatory postural adjustments: an experimental evaluation

This study attempted to evaluate the influence of using an unstable shoe in muscle re-cruitment strategies and center of pressure (CoP) displacement after the application of an external perturba-tion. Fourteen healthy female subjects participated in this study. The electromyographic activity of medial ga-strocnemius, tibialis anterior, rectus femoris, biceps femoris, rectus abdominis and erector spinae muscles and the kinetic values to calculate the CoP were collected and analyzed after the application of an external pertur-bation with the subject in standing position, with no shoes and using unstable footwear. The results showed increased in medial gastrocnemius activity during the first compensatory postural adjustments and late com-pensatory postural adjustments when using an unstable shoe. There were no differences in standard deviation and maximum peak of anteroposterior displacement of CoP between measurements. From the experimental findings, one can conclude that the use of an unstable shoe leads to an increase in gastrocnemius activity with no increase in CoP displacement following an unexpected external perturbation.

Hydro energy systems management in Portugal: Profit-based evaluation of a mixed-integer nonlinear approach

In this paper, a novel mixed-integer nonlinear approach is proposed to solve the short-term hydro scheduling problem in the day-ahead electricity market, considering not only head-dependency, but also start/stop of units, discontinuous operating regions and discharge ramping constraints. Results from a case study based on one of the main Portuguese cascaded hydro energy systems are presented, showing that the proposedmixed-integer nonlinear approach is proficient. Conclusions are duly drawn. (C) 2010 Elsevier Ltd. All rights reserved.

A qualidade das salas de berçários nos concelhos de Setubal e de Palmela

Tendo por principal objetivo contribuir para o estudo da qualidade das creches dos Concelhos de Setúbal e de Palmela, com este trabalho pretende-se (1) avaliar e descrever a qualidade de 30 salas de berçário através da aplicação da Escala de Avaliação do Ambiente de Creche – Edição Revista (Infant/Toddler Environment Rating Scale – Revised Edition [ITERS-R], Harms, Cryer, & Clifford, 2006), (2) avaliar e descrever as práticas de socialização dos prestadores de cuidados responsáveis pelas 30 salas de berçário através da aplicação da Escala de Interação do Prestador de Cuidados (Caregiver Interaction Scale [CIS], Arnett, 1989), (3) estudar a associação entre as práticas de socialização dos profissionais e a qualidade das salas de berçário, (4) estudar associações entre a qualidade das salas de berçário e as práticas de socialização dos profissionais e algumas variáveis de estrutura (rácio adulto/criança, tamanho do grupo, educação, formação e experiência dos prestadores de cuidados). Tendo em conta que os estudos efetuados em Portugal revelam qualidade inadequada e mínima nas salas de creche, os resultados obtidos no presente estudo sugerem que as salas observadas possuem qualidade entre o mínimo e o bom. Embora o presente estudo apresente resultados superiores, verificou-se que os itens que apresentam maiores fragilidades (áreas deficitárias), assim como os itens que expressam maior qualidade (áreas fortes) parecem convergir com os resultados das investigações já efetuadas, com efeito os itens relacionados com as subescalas Atividades e Rotinas de cuidados pessoais são os que apresentam os resultados mais preocupantes. A subescala Interação foi a que apresentou resultados superiores e as práticas de socialização dos prestadores de cuidados revelaram ser excelentes. Verificou-se, igualmente, que as salas orientadas por educadores de infância, assim como, as salas em que o principal prestador de cuidados era educador de infância revelaram qualidade superior do que salas orientadas por assistentes operacionais (auxiliares de ação educativa). Este efeito chama a atenção para a importância da formação e qualificação dos profissionais de educação, assim como, para a necessidade de se alterarem as políticas educativas, nomeadamente no que diz respeito à obrigatoriedade de existirem educadores de infância nas salas de berçário. - ABSTRACT With the main objective of contributing to the study of quality of infant/toddler center-based child care in the Counties of Setúbal and Palmela, this work aims to (1) assess and describe the quality of 30 infant classrooms by applying the Infant/Toddler Environment Rating Scale-Revised Edition ([ITERS-R], Harms, Cryer, & Clifford, 2006), (2) assess and describe the socialization practices of caregivers responsible for 30 infant classrooms by applying the Caregiver Interaction Scale ([CIS], Arnett, 1989), (3) study the association between the socialization practices of professionals and the quality of infant classrooms, (4) to study associations between the quality of infant classrooms and the socialization practices of professionals and some structure variables (ratio adult/child group size, education, training, and experience of carers). Considering that the studies carried out in Portugal reveal minimum or inadequate quality in infant/toddler center-based child care, the results of this study suggest that, in accordance with ITERS-R, the quality of the infant classrooms observed varies between minimum and good. Although the present study reports higher quality scores, it was found that items which present the biggest weaknesses (deficit areas) as well as the items which express higher quality (strengths) appear to converge with the results of the investigations already carried out, since the items related with subscales Activities and Personal Care Routines are those with the most worrisome results. The Interaction subscale from ITERS-R proved to be the one with higher scores, and socialization practices of caregivers proved to be excellent. It was also found that the rooms oriented by early childhood teachers, as well as the rooms in which the primary care provider was also guided by childhood teachers showed higher quality than when guided by operational assistants (educational activities assistants). This effect draws attention to the importance of the education professionals training and qualification, as well as the need for altering the educational policies, in particular as regards the obligation to ensure the existence of early childhood teachers in infant classrooms.

Radiographic outcomes and evaluation of developmental dysplasia of the hip in children

The Developmental Dysplasia of the Hip (DDH), also know as Congenital Dislocation of the Hip, is common in infants and children and may persist into adulthood. The radiographic interpretation is highly conditioned by appropriate patient positioning and image quality criteria. The main goal of this study is to demonstrate the value of radiographic evaluation of DDH. Through the retrospective analysis of 65 radiographs of the hips, only 2 (3.1%) female patients with 1-2 years of age presented radiographic findings of DDH. The inappropriate field size and the improper placement and size of the gonadal shields, were the most common errors observed.

Research on evaluation system of emergency disposal plan for power plant incidents

This paper starts with the analysis of the unusual inherence mechanism, from two aspects: accumulating and human error. We put forward twelve factors affected the decision of the emergency treatment plan in practice and summarized the evaluation index system combining with literature data. Then we screened out eighteen representative indicators by used the FDM expert questionnaire in the first phase. Hereafter, we calculated the weight of evaluation index and sorted them by the FAHP expert questionnaire, and came up with the frame of the evaluation rule by combined with the experience. In the end, the evaluation principles are concluded.

The impact of night work on subjective reports of well-being: an exploratory study of health care workers from five nations

OBJECTIVE: To carry out a survey data collection from health care workers in Brazil, Croatia, Poland, Ukraine and the USA with two primary goals: (1) to provide information about which aspects of well-being are most likely to need attention when shiftwork management solutions are being developed, and (2) to explore whether nations are likely to differ with respect to the impacts of night work on the well-being of workers involved in health care work. METHODS: The respondents from each nation were sorted into night worker and non-night worker groups. Worker perceptions of being physically tired, mentally tired, and tense at the end of the workday were examined. Subjective reports of perceived felt age were also studied. For each of these four dependent variables, an ANCOVA analysis was carried out. Hours worked per week, stability of weekly work schedule, and chronological age were the covariates for these analyses. RESULTS: The results clearly support the general proposal that nations differ significantly in worker perceptions of well-being. In addition, perceptions of physical and mental tiredness at the end of the workday were higher for night workers. For the perception of being physically tired at the end of a workday, the manner and degree to which the night shift impacts the workers varies by nation. CONCLUSIONS: Additional research is needed to determine if the nation and work schedule differences observed are related to differences in job tasks, work schedule structure, off-the-job variables, and/or other worker demographic variables.

BASS 4: a software system for ergonomic design and evaluation of working hours

OBJECTIVE: To extend an existing computer programme for the evaluation and design of shift schedules (BASS 3) by integrating workload as well as economic aspects. METHODS: The redesigned prototype BASS 4 includes a new module with a suitable and easily applicable screening method (EBA) for the assessment of the intensity of physical, emotional and cognitive workload components and their temporal patterns. Specified criterion functions based on these ratings allow for an adjustment of shift and rest duration according to the intensity of physical and mental workload. Furthermore, with regard to interactive effects both workload and temporal conditions, e.g. time of day, are taken into account. In a second new module, important economic aspects and criteria have been implemented. Different ergonomic solutions for scheduling problems can now also be evaluated with regard to their economic costs. RESULTS: The new version of the computer programme (BASS 4) can now simultaneously take into account numerous ergonomic, legal, agreed and economic criteria for the design and evaluation of working hours. CONCLUSIONS: BASS 4 can now be used as an instrument for the design and the evaluation of working hours with regard to legal, ergonomic and economic aspects at the shop floor as well as in administrative (e.g. health and safety inspection) and research problems.

Evaluation of pharmaceutical assistance in public primary care in Brasília, Brazil

OBJECTIVE: Pharmaceutical assistance is essential in health care and a right of citizens according to Brazilian law and drug policies. The study purpose was to evaluate aspects of pharmaceutical assistance in public primary health care. METHODS: A cross-sectional study using WHO drug indicators was carried out in Brasília in 2001. From a random sample of 15 out of 62 centers thirty exiting patients per center were interviewed. RESULTS: Only 18.7% of the patients fully understood the prescription, 56.3% could read it, 61.2% of the prescribed drugs were actually dispensed, and mean duration of pharmaceutical dispensing was 53.2 seconds. Each visit lasted on average 9.4 minutes. Of prescribed and non-dispensed drugs, 85.3% and 60.6% were on the local essential drug list (EDL) respectively. On average 83.2% of 40 essential drugs were in stock, and only two centers had a pharmacist in charge of the pharmacy. The mean number of drugs per prescription was 2.3, 85.3% of prescribed drugs were on the EDL, 73.2% were prescribed using the generic denomination, 26.4% included antibiotics and 7.5% were injectables. The most prescribed groups were: cardiovascular drugs (26.8%), anti-infective drugs (13.1%), analgesics (8.9%), anti-asthmatic drugs (5.8%), anti-diabetic drugs (5.3%), psychoactive drugs (3.7%), and combination drugs (2.7%). CONCLUSIONS: Essential drugs were only moderately available almost 30 years after the first Brazilian EDL was formulated. While physician use of essential drugs and generic names was fairly high, efficiency was impaired by the poor quality of pharmaceutical care, resulting in very low patient understanding and insufficient guarantee of supply, particularly for chronic diseases.

Articulação do tratamento das águas lixiviantes de infraestruturas de resíduos com ETAR urbanas: caso de estudo

A deposição de resíduos sólidos urbanos (RSU) em aterros sanitários (AS) tem uma dimensão que necessita de uma atenção especial por parte da sociedade. Deste acto podem resultar situações gravosas para o meio ambiente se não forem tomadas as medidas correctas. Um dos pontos que necessita de uma particular atenção é o tratamento das águas lixiviantes dos aterros sanitários, uma vez que estas apresentam geralmente cargas altamente poluentes. O presente trabalho apresenta a estrutura de um aterro sanitário, definindo os seus princípios de funcionamento, bem como as principais características a ter em consideração para a sua concepção e construção. É ainda abordada a composição dos resíduos sólidos produzidos em Portugal de acordo com (1) e as características quantitativas e qualitativas do lixiviado produzido por um AS. São apresentados os sistemas tratamento convencionais, biológicos e físico-químicos, mais utilizados em Portugal para o tratamento de águas lixiviantes, relacionando as problemáticas e as limitações associadas a cada um deles. É ainda apresentado o tratamento combinado de águas lixiviantes com águas residuais e a recirculação de lixiviado no sistema de tratamento, assim como algumas das vantagens associadas a estas práticas. Tendo por base, uma situação real, avalia-se um caso de estudo, que visa a avaliação do funcionamento da estação de pré-tratamento das águas lixiviantes produzidas no aterro sanitário do ecoparque de Palmela, tendo em consideração o facto de este tratamento ser realizado em combinação com o tratamento de águas residuais urbanas. A avaliação do funcionamento da estação de pré-tratamento de águas lixiviantes (EPTAL) é realizada de acordo com os dados fornecidos nos relatórios elaborados pela empresa LUSÁGUA, que apresentam os valores das cargas poluentes medidos à entrada e saída da EPTAL, verificando com estes dados se os valores limite de emissão medidos à saída da EPTAL são respeitados. São ainda propostas algumas alterações baseadas em pareceres técnicos que acompanham os relatórios elaborados pela LUSÁGUA e um estudo elaborada pela ECOserviços em Fevereiro de 2010 onde se obtêm eficiências de etapas de tratamentos com base em testes laboratoriais e testes realizados na própria EPTAL.