Offshore outsourcing in large companies: motivations and risks perceived

When companies opt for information systems (IS) outsourcing, within the set of contracted services, they can contract their entire service needs to onshore suppliers or to offshore companies, or part of these services can be contracted to onshore suppliers and the other part to offshore suppliers. The offshore outsourcing reveals itself nowadays as an important strategic option to IS management optimization. This paper presents and discusses the main results of a survey that was carried out in Portugal to determine several aspects of offshore practice in large companies. It allowed the identification of the services more frequently contracted, the most common motivations for choosing offshore suppliers and the main risks perceived by companies. This research contributes to a better understanding of the IS offshore market, enabling client companies and vendors to improve their strategic business action.

Grau de cumprimento com as recomendações do Basel Committee on Banking Supervision e da Organisation of Securities Commissions, sobre divulgação de informação relacionada com instrumentos derivados - evidência empírica no sector bancário português

This study analyzes the level of disclosure on derivatives, in accordance with the recommendations issued by the Basel Committee on Banking Supervision and the Organization of Securities Commission, by Portuguese banks. We have analyzed individual annual reports related to 2009, using a disclosure index based on those recommendations. We concluded that the number of companies that provides information about derivative instruments is quite high, but the average value of disclosure is very low. The information disclosed more frequently is that related to general aspects, followed by information related to accounting and valuation methods.

Selection of common bean lines with high grain yield and high grain calcium and iron concentrations

Genetic improvement of common bean nutritional quality has advantages in marketing and can contribute to society as a food source. The objective of this study was to evaluate the genetic variability for grain yield, calcium and iron concentrations in grains of inbred common bean lines obtained by different breeding methods. For this, 136 F7 inbred lines were obtained using the Pedigree method and 136 F7 inbred lines were obtained using the Single-Seed Descent (SSD) method. The lines showed genetic variability for grain yield, and concentrations of calcium and iron independently of the method of advancing segregating populations. The Pedigree method allows obtaining a greater number of lines with high grain yield. Selection using the SSD method allows the identification of a larger number of lines with high concentrations of calcium and iron in grains. Weak negative correlations were found between grain yield and calcium concentration (r = -0.0994) and grain yield and iron concentration (r = -0.3926). Several lines show genetic superiority for grain yield and concentrations of calcium and iron in grains and their selection can result in new common bean cultivars with high nutritional quality.

Há alternativas ao aumento de impostos? Sim, há.

“Procuradoria aconselha levar swaps a tribunal”. Referindo-se com maior especificidade: “A Procuradoria-Geral da República manteve contactos informais com o Ministério das Finanças para avaliar a possibilidade de o Estado levar a tribunal os contratos de alto risco assinados por empresas públicas de transporte. E deu indicações ao Governo de que há condições para conseguir a anulação dos swaps, se o Estado optar pela via litigiosa – o que ainda não aconteceu. Para isso, o Executivo tem de dar essa indicação ao Ministério Público”. Abstract: "Attorney advises swaps take the court." Referring with greater specificity: "The Attorney General's Office had informal contacts with the Ministry of Finance to evaluate the possibility of the state to prosecute high-risk contracts signed by public transport companies. And has directed the Government that there are conditions to achieve the cancellation of swaps if the state chooses the remedy litigation - which has not happened yet. For this, the Executive must provide that information to the prosecutor. "

Certificação da qualidade e desempenho empresarial: uma análise por quantis

In this paper we intend to analyse the effect of quality certification,as well as a set of other variables, specific to the company and to the industry, on the performance of Portuguese companies considering the different performance levels presented by companies. Results suggest a sensibility to quantiles regression. We highlight the fact that in industries with a high number of companies possessing quality certification the impact of the certificate`s tenure on the companies performance is only significantly positive in companies with lower levels of performance. On the other hand, in these industries, industry characteristics have a significant positive effect on companies performance, specially on companies with high levels of performance.

The impact of size and age of the company on assessing financial risk

Textiles and tourism sectors are two important sectors in Portuguese economy. Its high exposure to both internal and international economy volatility transform the companies operating in these economic sectors especially vulnerable to recent economic crises in Portugal and European Union. The objective of this paper is to evaluate and understand the impact of size and age on the financial health of textile and tourism companies, measured by economic indices. An empirical based model is proposed. Its implications are derived and tested on a sample of 4061 Portuguese companies from textile and tourism sector, during the period 2005-2009. The results conclude that age has a stronger impact on the risk of failure than size. Whereas the effect of age is generally positive regarding the financial health of the company, the effect of size is less clear and depends on the age of the company.

Implementing and certifying ISO 14001 in Portugal: motives, difficulties and benefits after ISO 9001 certification

The purpose of this study is to characterise the environmental management systems (EMS) certification process (International Organization for Standardization (ISO) 14001) in Portuguese small and medium enterprises (SMEs) following quality management system (QMS) certification (ISO 9001). The study is based on a sample from Portuguese SMEs which characterise the local reality in terms of companies certified in accordance with ISO 14001 after ISO 9001 certification. Some Portuguese SMEs have the EMS implemented but not certified, mainly given the lack of investment support and because it is considered merely a form of marketing. As such, they do not feel motivated to certificate an EMS in the company since they consider that it is a form of advertising and not a way to protect the environment. Nonetheless, it is already evident form other Portuguese SMEs that gained EMS certification that gains supersede marketing benefits and allow for evermore enduring benefits such as prevention of environmental risks, environment protection, improved company image, compliance with legislation and efficient use of natural resources. This paper also presented the main difficulties in achieving an EMS certification, including high certification costs, human resources, motivation issues and difficulties in changing the company’s culture.

Heróis Nacionais dos Contratos-swap no Minho!

A Procuradoria-Geral da República manteve contactos informais com o Ministério das Finanças para avaliar a possibilidade de o Estado levar a tribunal os contratos de alto risco assinados por empresas públicas de transporte. E deu indicações ao Governo de que há condições para conseguir a anulação dos swaps, se o Estado optar pela via litigiosa – o que ainda não aconteceu. Para isso, o Executivo tem de dar essa indicação ao Ministério Público” § The Attorney General's Office had informal contacts with the Ministry of Finance to evaluate the possibility of the state to prosecute high-risk contracts signed by public transport companies. And the Government has indicated that there are conditions to achieve the cancellation of swaps, if the state chooses the remedy litigation - which has not happened yet. For this, the Executive must provide that information to the prosecutor ";

The impact of size and age of the company on assessing financial risk.

Textiles and tourism sectors are two important sectors in Portuguese economy. Its high exposure to both internal and international economy volatility transform the companies operating in these economic sectors especially vulnerable to recent economic crises in Portugal and European Union. The objective of this paper is to evaluate and understand the impact of size and age on the financial health of textile and tourism companies, measured by economic indices. An empirical based model is proposed. Its implications are derived and tested on a sample of 4061 Portuguese companies from textile and tourism sector, during the period 2005-2009. The results conclude that age has a stronger impact on the risk of failure than size. Whereas the effect of age is generally positive regarding the financial health of the company, the effect of size is less clear and depends on the age of the company.

A high-throughput screening method for general cytotoxicity part I Chemical toxicity

Foi desenvolvido um método destinado a fazer a triagem rápida e o escalonamento da toxicidade geral exercida por xenobióticos tendo como modelo o Saccharomyces cerevisiae. Para padronizar as condições de experimentação foi estabelecida a relação entre a absorvência a 525 nm e o número de células em suspensão por mililitro de meio de cultura e calculadas uma curva padrão e respectiva equação definidora (Y=6,8219E-08X + 0,0327) Culturas de Saccharomyces cerevisiae em meio completo para leveduras (YPD - 1% de glucose 2%, de peptona 0,5% e extracto de levedura 1%) foram expostas a diferentes concentrações de nicotina e a inibição do crescimento avaliada.

Typhoid fever in children of low and high socieconomic strata: comparison of hygiene habits

The relationship between the hygienic habits of children who had typhoid fever (TF) who had recently begun attending school and their family group, is assessed. It is supposed that children, independently of their SES, acquired TF because of inadequate habits which facilitated the oral-fecal cycle. The sample was formed of 40 child-mother dyads: 20 of low SES (group A) and 20 of high SES (group B), the child of each of which had had TF. Results showed that the hygienic habits of children with respect to the oral-fecal cycle, their perception of school toilet cleanliness as well as the mothers' explanation of their children's hygienic habits is very similar in the two groups. The importance of these results is that the SES is seem to be irrelevant in the case of TF but that the hygienic habits of the children are of importance. Public health policy should be modified to include the teaching of proper hygienic habits (oral-fecal cycle).

A DC Voltage-Multiplier Circuit Working as a High-Voltage Pulse Generator

The intensive use of semiconductor devices enabled the development of a repetitive high-voltage pulse-generator topology from the dc voltage-multiplier (VM) concept. The proposed circuit is based on an odd VM-type circuit, where a number of dc capacitors share a common connection with different voltage ratings in each one, and the output voltage comes from a single capacitor. Standard VM rectifier and coupling diodes are used for charging the energy-storing capacitors, from an ac power supply, and two additional on/off semiconductors in each stage, to switch from the typical charging VM mode to a pulse mode with the dc energy-storing capacitors connected in series with the load. Results from a 2-kV experimental prototype with three stages, delivering a 10-mu s pulse with a 5-kHz repetition rate into a resistive load, are discussed. Additionally, the proposed circuit is compared against the solid-state Marx generator topology for the same peak input and output voltages.

Comparison of fungal contamination between hospitals and companies food units

A descriptive study was developed to compare air and surfaces fungal contamination in ten hospitals’ food units and two food units from companies. Fifty air samples of 250 litres through impaction method were collected from hospitals’ food units and 41 swab samples from surfaces were also collected, using a 10 by 10 cm square stencil. Regarding the two companies, ten air samples and eight surface samples were collected. Air and surface samples were collected in food storage facilities, kitchen, food plating and canteen. Outdoor air was also collected since this is the place regarded as a reference. Simultaneously, temperature, relative humidity and meal numbers were registered. Concerning air from hospitals’ food units, 32 fungal species were identified, being the two most commonly isolated genera Penicillium sp.

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.