Implementação de uma fábrica têxtil de produção de roupas para mulheres “Plus Size” em Cabo Verde

O presente projeto tem como objetivo a implementação de uma fábrica têxtil de produção de roupas para as mulheres “plus size” em Cabo Verde, as consideradas corpo “fora do padrão”, Este culmina com a criação de uma marca própria, a qual foi denominada de BASOFA, expressão esta derivada do Crioulo Cabo-verdiano, designado às mulheres autoconfiantes, ousadas, donas de si, aquelas que acompanham e seguem sempre as tendências e estilos de moda. De acordo com o Inquérito Anual realizado às empresas pelo INE (Instituto Nacional de Estatísticas (2021), o setor da indústria transformadora (setor que também inclui a indústria têxtil), ocupa apenas 9,8% das indústrias ativas existentes em Cabo Verde, o que implica recorrer às importações na maioria dos casos e acabando assim por nos tornar reféns do mercado europeu. Em relação às peças de roupas, o cenário também é o mesmo, implicando o consumo maioritariamente das peças de roupas que estes nos oferecem, o que na maioria das vezes não se acentuam ao nosso modelo de corpo, pois estas são elaboradas no modelo do corpo europeu e não africano. Com a implementação deste projeto, mais do que obter um negócio próprio de produção e comercialização de peças de roupas como: Saias, Calças, Vestidos, Blazers, Shorts, T-shirts e camisas, e contribuir para o desenvolvimento económico do meu país, a finalidade crucial é de também proporcionar a inclusão social dessas mulheres que lidam no dia a dia com as dificuldades de encontrarem roupas que se adequam ao corpo delas, que seguem as tendências, estilos e padrões de moda usadas pelas mulheres ditas “corpo padrão” e, erradicando esses défices, discriminações e esquecimentos proporcionados pelo próprio setor têxtil e as lojas de vendas de roupas em Cabo Verde. O projeto apresenta viabilidade económica, sendo que o Valor Atual Líquido é de 37 148 €, a uma taxa interna de rentabilidade de 41%, conseguindo recuperar o investimento efetuado em 3,93 anos.The present project aims to implement a textile factory for the production of clothes for "Plus Size" women in Cape Verde, the "Non-Standard" body, which culminates with the creation of its own brand, which was called "BASOFA", an expression derived from Cape Verdean Creole, designated to self-confident, daring, Self-possessed, those who always follow and follow fashion trends and styles. According to the Annual Survey of companies carried out by INE (2021), the manufacturing sector (a sector that also includes the textile industry), occupies only 9.8% of the active industries in Cabo Verde, which implies resorting to imports in most cases and thus becoming hostages of the European market. In relation to the garments, the scenario is also the same, implying the consumption mostly of the garments that they offer us, which most of the time are not accentuated to our body model, as these are elaborated in the European body model and not the African one. With the implementation of this project, more than obtaining my own business of production and marketing of clothing items such as: Skirts, Pants, Dresses, Blazers, Shorts, T-shirts and shirts, and contributing to the economic development of my country, the crucial purpose is also to provide the social inclusion of these women who deal on a daily basis with the difficulties of finding clothes that suit their bodies. that follow the trends, styles, and fashion standards worn by women called "standard body" and, eradicating these deficits, discriminations and forgetfulness provided by the textile sector itself and the clothing stores in Cape Verde. The project presents economic viability, with the current value being 37

An Over-Actuated Hexacopter Tilt-Rotor UAV Prototype for Agriculture of Precision: Modeling and Control

This paper focuses on the modeling, control, and simulation of an over-actuated hexacopter tilt-rotor (HTR). This configuration implies that two of the six actuators are independently tilted using servomotors, which provide high maneuverability and reliability. This approach is predicted to maintain zero pitch throughout the trajectory and is expected to improve the aircraft’s steering accuracy. This arrangement is particularly beneficial for precision agriculture (PA) applications where accurate monitoring and management of crops are critical. The enhanced maneuverability allows for precise navigation in complex vineyard environments, enabling the unmanned aerial vehicle (UAV) to perform tasks such as aerial imaging and crop health monitoring. The employed control architecture consists of cascaded proportional (P)-proportional, integral and derivative (PID) controllers using the successive loop closure (SLC) method on the five controlled degrees of freedom (DoFs). Simulated results using Gazebo demonstrate that the HTR achieves stability and maneuverability throughout the flight path, significantly improving precision agriculture practices. Furthermore, a comparison of the HTR with a traditional hexacopter validates the proposed approach.This work was funded by national funds through FCT/MCTES (PIDDAC): CeDRI, UIDB/05757/2020 (DOI: 10.54499/UIDB/05757/2020) and UIDP/05757/2020 (DOI: 10.54499/UIDP/ 05757/2020); SusTEC, LA/P/0007/2020 (DOI: 10.54499/LA/P/0007/2020); and the National Council for Scientific and Technological Development—CNPq, related to project 442696/2023-0.info:eu-repo/semantics/publishedVersio

A análise da economia circular (EC) numa instituições de ensino superior (IES)

Mestrado de dupla diplomação com a UTFPR, Universidade Tecnológica Federal do Paran

Unveiling the impact of thermal water in German chamomile infusions: effects on phenolic compounds, antimicrobial and antioxidant properties

German chamomile (GC) and thermal water (TW) are widely known for their biological properties. This study explored whether combining GC with TW could promote an improvement in the bioactivities of GC infusions compared to using drinking water (DW). DW was tested at 100 ◦C (GC-100DW) and TW at both 100 ◦C (GC-100TW) and 60 ◦C (GC-60TW). The use of TW for preparing infusions was associated with the reduction of the number and concentration of extracted phenolic compounds, with GC-60TW showing the lowest levels. It was also associated with a decrease in the antioxidant activity of the samples, as indicated by lower ORAC values and higher EC50 levels for TBARS. However, GC infusions prepared with TW, particularly GC-100TW, exhibited higher antibacterial and antifungal activities. These findings suggest that while TW’s high mineral content affected phenolic extraction and antioxidant potential, it was associated with enhanced antimicrobial activity, partially confirming our hypothesis.The authors are grateful to the Fundação “La Caixa” and to FCT for the financial support through Project “Aquae Vitae - Água Termal como fonte de vida e Saúde”, Promove Mobilizador “O futuro do Interior,” call 2020. National funds also supported this work through FCT/MCTES (PIDDAC): CIMO, UIDB/00690/2020 (DOI: 10.54499/UIDB/00690/ 2020) and UIDP/00690/2020 (DOI: 10.54499/UIDP/00690/2020); and SusTEC, LA/P/0007/2020 (DOI: 10.54499/LA/P/0007/2020). L. Barros thanks FCT through the institutional scientific employment program–contract for her contract (CEEC-INST, DOI: 10.54499/CEECINST/0010/2021/CP2793/CT0002). T. F.F. da Silveira, thanks to Fundação BPI La Caixa, within the project titled “AquaeVitae”, for her research contract. N. Echegaray acknowledges Axencia Galega de Innovaci´on (GAIN) for granting a postdoctoral scholarship (grant number IN606B- 2022/006). R. Guimarães and A. Lemos acknowledge national public funding through “Investimento RE-C05-i02 – Missão Interface N.◦01/ C05-i02/2022”, a project supported under the PRR (www.recuperarportugal.gov.pt), and financed by the European Union/Next Generation EU.info:eu-repo/semantics/publishedVersio

Padrões de eclosão de posturas de Philaenus spumarius e Neophilaenus campestris (Hemiptera: Aphrophoridae), em ambiente de semi-campo

Mestrado de dupla diplomação com a UTFPR, Universidade Tecnológica Federal do ParanáPhilaenus spumarius e Neophilaenus campestris (Hemiptera: Aphrophoridae) são considerados vetores importantes de Xylella fastidiosa, uma bactéria fitopatogénica responsável por doenças severas que afetam diversas culturas agrícolas de elevado interesse económico. A compreensão da dinâmica entre as condições climáticas e a fenologia do desenvolvimento dos insetos é essencial para elucidar os ciclos de vida destes vetores e para a implementação de estratégias sustentáveis que visem mitigar a propagação desta bactéria. O presente estudo teve como objetivo investigar os padrões de eclosão dos ovos das referidas espécies de insetos vetores, bem como analisar a relação destes padrões com as variáveis ambientais de temperatura e humidade em cinco locais distintos no norte de Portugal. Indivíduos adultos foram capturados em campo, e em laboratório foram mantidos em caixas de cria com Medicago sativa e agulhas de pinheiro secas para promover a oviposição. No total, foram registadas três datas distintas de oviposição. As posturas de ovos foram divididas e alocadas em cinco locais experimentais, os quais apresentavam diferentes altitudes e condições de temperatura e humidade, incluindo ambientes controlados em estufas e ambientes semicampo. Os resultados demonstraram que a emergência das ninfas variou significativamente entre os diferentes locais e datas de oviposição. Philaenus spumarius apresentou uma emergência prolongada em condições controladas, enquanto N. campestris exibiu um padrão de emergência mais concentrado. Nos ambientes semicampo, a eclosão das ninfas ocorreu principalmente em fevereiro de 2024. A análise dos dados meteorológicos revelou que a temperatura e a humidade influenciaram diretamente a eclosão das ninfas, com variações marcantes observadas entre os diferentes locais. Conclui-se que a relação entre a fenologia do desenvolvimento ninfal e as condições climáticas é complexa e variável, dependendo de múltiplos fatores ambientais. A variabilidade nas datas de emergência sublinha a necessidade urgente de desenvolver ferramentas preditivas que possam auxiliar no controlo eficaz de P. spumarius e N. campestris. Estes resultados são fundamentais para o desenvolvimento de estratégias de gestão integrada de pragas, promovendo uma abordagem mais holística e sustentável na luta contra a disseminação de X. fastidiosa.Philaenus spumarius and Neophilaenus campestris (Hemiptera: Aphrophoridae) are considered important vectors of Xylella fastidiosa, a phytopathogenic bacterium responsible for severe diseases affecting various agricultural crops of high economic interest. Understanding the dynamics between climatic conditions and the phenology of insect development is essential for elucidating these vectors' life cycles and implementing sustainable strategies to mitigate the spread of this bacterium. This study aimed to investigate the hatching patterns of the eggs of these insect vector species and analyze the relationship of these patterns with environmental variables of temperature and humidity at five distinct locations in northern Portugal. Adults were captured in the field and maintained in laboratory-rearing cages with Medicago sativa and dried pine needles to promote oviposition. A total of three distinct oviposition dates were recorded. The egg masses were divided and allocated to five experimental locations, which had different altitudes and conditions of temperature and humidity, including controlled environments in greenhouses and semi-field environments. The results demonstrated that the emergence of nymphs varied significantly among the different locations and oviposition dates. Philaenus spumarius exhibited prolonged emergence under controlled conditions, while N. campestris showed a more concentrated emergence pattern. In the semi-field environments, nymph hatching primarily occurred in February 2024. The analysis of meteorological data revealed that temperature and humidity directly influenced nymph emergence, with marked variations observed among the different locations. It is concluded that the relationship between nymphal development phenology and climatic conditions is complex and variable, depending on multiple environmental factors. The variability in emergence dates underscores the urgent need to develop predictive tools that can assist in the effective control of P. spumarius and N. campestris. These results are fundamental for developing integrated pest management strategies, promoting a more holistic and sustainable approach in the fight against the spread of X. fastidiosa.Este trabalho foi financiado pelo Projeto XVectors.pt: “Biology of xylem-sap feeding insect vectors and potential vectors of Xylella fastidiosa in Portugal” (GP/EFSA/ALPHA/2021/07) e por fundos nacionais através da FCT/MCTES (PIDDAC): CIMO, UIDB/00690/2020 (DOI: 10.54499/UIDB/00690/2020) e UIDP/00690/2020 (DOI: 10.54499/UIDP/00690/2020); e SusTEC, LA/P/0007/2020 (DOI: 10.54499/LA/P/0007/2020)

Dye systems entirely derived from natural sources for organic leather products

Mestrado de dupla diplomação com a UTFPR - Universidade Tecnológica Federal do ParanáThe tanning sector faces two complex challenges: increasing sustainability and improving leather quality. Shifting to natural dyes and mordants from synthetic and metallic ones eliminates harmful substances and produces 100% organic leather. Natural colouring systems offer additional benefits like antimicrobial and antioxidant properties, contributing to leather preservation. This shift aligns with global regulations, addressing environmental and health concerns by ensuring safer and non-toxic manufacturing processes. This thesis presents a comprehensive study on the characterization and evaluation of natural dyes and mordants for leather dyeing. In the initial phase, undyed wet-white leather samples and seven natural dyes were supplied from industry partners (Curtumes Aveneda and AQUITEX, respectively). The selected dyes and their extracts were: AQUINAT BioIndigo - Indigofera tinctoria plant; AQUINAT Kareel – Myrobalan (Terminalia chebula) fruit; AQUINAT Leaf Green - Mulberry (Morus alba) plant; AQUINAT Mallow - Pomegranate (Punica granatum) fruit rind; AQUINAT Nimbus – Secretion of Kerria lacca insect; AQUINAT Rubia – Rubia cordifolia root; AQUINAT Yeliona: Marigold (Tagetes erecta), Tesu (Butea monosperma) and Kamala (Mallotus philippensis) plant. Three types of natural mordants were selected: chitosan 85%, mimosa extract and tannic acid, and one metal mordant, aluminium potassium sulphate dodecahydrate (KAl(SO4)2). These dyes were characterised by employing FTIR to confirm the chemical structure. Additionally, the evaluation of dye colour at different pH was conducted through UV-Vis analysis. The AQUINAT Yeliona dye was the most stable when varying the pH, with AQUINAT Nimbus and Rubia showing good colour variability against this process parameter. Subsequently, mordanting and dyeing tests were performed. The mordanting technique adopted was pre-mordanting. Three leather piece samples were utilized, with a mordant concentration of 6% (OLW), temperature of 40°C, stirring at 120 rpm, and time of 60 minutes. Subsequently, the leather dyeing step was also applied with a dye concentration of 10% (OLW), a temperature of 40°C, stirred at 120 rpm and dyed for 30, 90, and 180 minutes for each sample. The best dyeing time in all the tests was 180 minutes due to the achieved higher colour intensity. After the dyeing process, the leather colour was monitored over time through the ΔE parameter, which revealed no significant variation in ΔE values over time, showing good colour fastness of the dyes on the leather. Dye exhaustion was quantified, even though results should be evaluated with caution due to solubility problems for some of the analysed dyes. In the final step, performance parameters such as colour fastness to light, perspiration and rubbing were performed to validate the efficacy of the dyes. The experiments revealed varying results for each dye-mordant combination. The AQUINAT BioIndigo dye, despite its potential, failed to penetrate and fix uniformly to the leather, resulting in a stained appearance. In contrast, the AQUINAT Kareel dye demonstrated promising results, particularly when combined with chitosan and aluminium sulphate, yielding a uniform and intense beige colouration. Similarly, the AQUINAT Leaf Green dye exhibited satisfactory results, with tannic acid proving to be the most effective mordant, resulting in a vibrant and uniform green hue. AQUINAT Mallow dye produced a beige colour, with aluminium sulphate and chitosan offering the most intense and uniform result. The AQUINAT Nimbus dye displayed versatility across various mordants, with aluminium sulphate yielding a distinct purple hue, while chitosan resulted in a darker beige tone. AQUINAT Rubia dye produced a beige colouration, with aluminium sulphate proving to be the most effective mordant in terms of uniformity. Lastly, AQUINAT Yeliona dye showcased a strong yellow colouration across all experiments, with chitosan emerging as the most effective mordant, showing promising potential for applications in leather dyeing. Overall, this study highlights the importance of mordant selection in enhancing the dyeing process and achieving desired colour outcomes in leather dyeing with natural dyes. The findings contribute to the ongoing efforts towards sustainable practices in the leather industry while offering insights for further research and practical applications. The most promising dyeing procedures have been successfully identified and will be tested in the future on a larger scale, under real conditions, for further evaluation and validation.O setor de curtumes enfrenta dois desafios complexos: aumentar a sustentabilidade e melhorar a qualidade do couro. A substituição de corantes sintéticos e metálicos por corantes e mordentes naturais elimina substâncias nocivas e produz couro 100% orgânico. Os sistemas de coloração natural oferecem benefícios adicionais como propriedades antimicrobianas e antioxidantes, contribuindo para a preservação do couro. Esta mudança está em conformidade com os regulamentos globais, abordando as preocupações ambientais e de saúde ao garantir processos de fabrico mais seguros e não tóxicos. Esta tese apresenta um estudo abrangente sobre a caracterização e avaliação de corantes naturais e mordentes para tingimento de couro. Na fase inicial, foram fornecidas amostras não tingidas de couro wet-white e sete corantes naturais por parceiros da indústria (Curtumes Aveneda and AQUITEX, respetivamente). Os corantes selecionados e extratos foram: AQUINAT BioIndigo - planta Indigofera tinctoria; AQUINAT Kareel - fruto Myrobalan (Terminalia chebula); AQUINAT Leaf Green - planta de Amoreira (Morus alba); AQUINAT Mallow - casca de fruto de Romã (Punica granatum); AQUINAT Nimbus - secreção do inseto Kerria lacca; AQUINAT Rubia - raiz de Rubia cordifolia; AQUINAT Yeliona: planta de Cravo-túnico (Tagetes erecta), Tesu (Butea monosperma) e Kamala (Mallotus philippensis). Foram selecionados três tipos de mordentes naturais: quitosano 85%, extrato de mimosa e ácido tânico, e um mordente metálico, sulfato de potássio e alumínio dodeca-hidratado (KAl(SO4)2). Esses corantes foram caracterizados empregando FTIR para confirmar sua estrutura química. Além disso, a avaliação da cor dos corantes em diferentes pH foi conduzida por UV-Vis. O corante AQUINAT Yeliona foi o mais estável com o pH, e o AQUINAT Rubia e Nimbus mostraram boa variabilidade face a este parâmetro. Posteriormente, foram realizados testes de mordentagem e tingimento. A técnica de mordentagem foi a pré-mordentagem. Para cada ensaio foram selecionadas três amostras de couro, utilizada uma concentração de mordente de 6% (OLW), temperatura de 40°C, agitação a 120 rpm e tempo de 60 minutos. Posteriormente, na etapa de tingimento do couro foi usado uma concentração de corante de 10% (OLW), temperatura de 40°C, agitação a 120 rpm e tingida por 30, 90 e 180 minutos para cada amostra. O melhor tempo de tingimento em todos os testes realizados foi de 180 minutos devido à maior intensidade de cor alcançada no couro. Após o processo de tingimento, a cor foi monitorada ao longo do tempo através do parâmetro ΔE, não havendo variação significativa desses valores ao longo do tempo, mostrando boa solidez da cor dos corantes no couro. A exaustão do corante foi quantificada, embora os resultados devam ser avaliados com cautela devido a problemas de solubilidade para alguns dos corantes analisados. Em uma etapa final, parâmetros de desempenho, como solidez da cor à luz, à transpiração e ao atrito, foram realizados para validar a eficácia dos corantes. Os ensaios revelaram diferentes resultados para cada combinação de corante e mordente. O corante AQUINAT BioIndigo, apesar do seu potencial, falhou em penetrar e fixar uniformemente no couro, resultando numa aparência manchada. Em contraste, o corante AQUINAT Kareel demonstrou resultados promissores, especialmente quando combinado com quitosano e sulfato de alumínio, resultando numa coloração bege uniforme e intensa. Da mesma forma, o corante AQUINAT Leaf Green exibiu resultados satisfatórios, com o ácido tânico provando ser o mordente mais eficaz, resultando em um tom verde vibrante e uniforme. O corante AQUINAT Mallow produziu uma coloração bege, com sulfato de alumínio e quitosano oferecendo o resultado mais intenso e uniforme. O corante AQUINAT Nimbus exibiu versatilidade face aos diversos mordentes, nomeadamente com o sulfato de alumínio a produzir um tom roxo distinto, enquanto o quitosano resultou num tom bege mais escuro. O corante AQUINAT Rubia produziu uma coloração bege, com o sulfato de alumínio sendo o mordente mais eficaz em termos de uniformidade. Por fim, o corante AQUINAT Yeliona apresentou uma forte coloração amarela em todos os ensaios, com o quitosano emergindo como o mordente mais eficaz, potenciando a sua aplicação no tingimento de couro. No global, este estudo destaca a importância da seleção de mordentes na melhoria do processo de tingimento e na obtenção de resultados de cor desejados no tingimento de couro com corantes naturais. Os resultados contribuem para os esforços contínuos em direção a práticas sustentáveis na indústria do couro, ao mesmo tempo que oferecem direções para pesquisas futuras e aplicações práticas. Os procedimentos de tingimento mais promissores foram identificados com sucesso e serão testados futuramente numa escala superior, sob condições reais, para uma avaliação e validação mais aprofundadas

Photoinactivation of sulfate-reducing bacteria using 1,9-dimethyl-methylene blue – DMMB and laser light

Annually, the oil and gas industry faces equipment losses and product quality degradation due to the presence of sulfate-reducing bacteria (SRB). Given the negative impact of SRB, this study evaluates the use of photoinactivation (PI) with zinc chloride double salt of 1,9-Dimethyl-Methylene Blue (DMMB) as a photosensitizer (PS) in varying concentrations and combined with Laser light at different exposures in an SRB consortium. For culture growth, a modified Postgate C medium (without ferrous sulfate) was used, and cell quantification was performed on 100 μL aliquots of the consortium, read on a spectrophotometer (λ600 nm) in an oxygen- and light-free environment at room temperature. Statistical analyses included two-way ANOVA and ANOVA with interaction to separately and jointly evaluate the effects of PS and light in PI. Results indicated microbial activity in all groups, with an antimicrobial inhibition rate exceeding 50 % (p < 0.05) for concentrations above 1.5 μg/mL of DMMB. PI efficacy significantly depended on DMMB concentration and light density, achieving a 70.58 % (55.73–70.58, with a mean of 66.71 %) reduction (p < 0.05) with 1.5 μg/mL of DMMB and a 70.15 % (65–70.15, with a mean of 68.21 %) reduction with 2.0 μg/mL at an intensity of 21.6 J/cm2. In conclusion, PI presents a promising alternative to biocides in the oil and gas industry, offering easy application, avoiding bacterial resistance, being environmentally safe, and compatible with other SRB population control techniques.Authors G. V. dos Santos thank the Fundaç˜ao de Amparo a Pesquisa do Estado da Bahia (Fabesb) for an MSci Grant (BOL0426/2021) and A. P. L.T. da Silva for a PhD Grant (BOL0667/2021). Authors P. F. de Almeida and A. L. B. Pinheiro would like to thank the Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) for research grants (respectively 302753/2020-6 and 304279/2018-8

Stem volume ratio equations to variable merchantable limits for sweet chestnut in Portugal

The volume is a fundamental dendrometric characteristic that helps estimate the amount and value of wood that can be harvested, and provides insight into land productivity. However, accurately measuring trees for volume calculation is both costly and time-consuming. Therefore, equations that estimate volume based on dendrometric variables, such as DBH (diameter breast height) and total or merchantable height, are highly important for forecasting forest production. However, the total stem volume alone does not indicate the amount of wood available for specific uses, such as sawtimber or biomass. Stem volume ratio equations are essential as they provide flexibility in determining the volume of wood based on the tree's various usage categories and potential changes in market demands over time. These equations allow for alternative options in obtaining volume, considering variable top diameter or height. Forest managers can use these equations to estimate the volumes of multiple logs from a single stem during integrated logging and for forest inventory purposes that require yield estimates by product categories. These tools are scarce, namely for sweet chestnut (Castanea sativa Mill.). Therefore, this study's primary objective was to develop volume ratio prediction equations based on tree dendrometric variables, including DBH and total height, for high forest chestnut stands located in northern Portugal. Both linear and nonlinear regression estimation methods were employed, with data analysis based on information collected from 466 standing trees measured using a Bitterlich’s telerescope for precise volume determination. Model validation involved destructive analysis of 39 felled trees distributed across the existing diameter classes (10-65 cm) in three adult chestnut stands. The study employed the ordinary least squares method to fit several linear and nonlinear equations to select models, with the best-fitting equations presented.The data used in this study were collected with the financial support of the AGRO Program, Project 267: Sustainable Management of Chestnut Forested Areas in High-Forest and Coppice Systems. The authors would like to express also their gratitude to the Foundation for Science and Technology (FCT, Portugal) for providing financial support through national funds (FCT/MCTES) to CIMO (UIDB/00690/2020)info:eu-repo/semantics/publishedVersio

Relation between covid-19 infection and vaccine and menstrual cycle changes of portuguese adolescents in higher education

In a period globally known as long COVID, several post-acute infection sequelae and vaccination effects have been discussed. Objectives: This study aimed to identify the effects of COVID-19 infection and vaccines on the menstrual cycle of adolescents attending higher education and to verify the association between personal health factors and changes in their menstrual cycle after contact with the virus SARS-CoV-2 via infection or via the vaccine. Methods: A cross-sectional study was conducted using a questionnaire for data collection, applied online to Portuguese higher education adolescents aged between 18 and 24. The sample included 401 individuals. The statistical analysis of data was performed using SPSS. Results: More than half of the sample had a COVID-19 infection only once and took two doses of the vaccine. The mRNA Comirnaty 30 μg BioNTech vaccine was administered to 73.1%. The most common menstrual changes were an increase in blood clots, the blood becoming darker, shorter menstrual cycles, scarcer blood flow, and more irregular cycles. Menstrual changes correlated significantly with vaccination but not with infection. Conclusions: This study showed a lower percentage of women affected than other studies carried out closer to the pandemic period, which could mean that the effects are diminishing over time. Thus, adolescents’ menstrual health should be monitored.This work was financially supported by Portuguese national funds through the FCT (Foundation for Science and Technology) within the framework of the CIEC (Research Centre on Child Studies of the University of Minho) projects under the references UIDB/00317/2020 and UIDP/00317/2020, the recipients of which include Z.C.A., R.F.A., S.C.F., P.O.C., and M.I.C.C.info:eu-repo/semantics/publishedVersio

Manipulação de resultados para minimização de pagamento de impostos : estudos de empresas Guineenses

Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, P. Porto, Instituto Politécnico de Viana do CasteloO objetivo principal deste estudo é analisar a probabilidade das empresas cujas contas foram inspecionadas ou fiscalizadas pela Administração Fiscal (AF) da Guiné-Bissau revelarem Manipulação dos Resultados (MR) em sentido descendente com vista à minimização do pagamento de impostos ao Estado. O presente estudo justifica-se pela necessidade de compreender os impactos económicos e legais das práticas de MR, principalmente num contexto de desenvolvimento económico como o da Guiné-Bissau, onde a arrecadação de impostos é primordial para o financiamento de políticas públicas. A pesquisa realiza-se por meio de uma abordagem quantitativa e qualitativa, em que a recolha de dados se baseou na análise de demonstrações financeiras de empresas selecionadas aleatoriamente, os Resultados de Fiscalização (RF) das diferentes empresas fiscalizadas nos diferentes setores de atividades, os Modelos de Declarações de Impostos (MDI) e a Legislação Fiscal (LF). O período de estudo inclui os anos fiscais de 2017 a 2022, com ênfase nos médio e grandes contribuintes sediados maioritariamente em Bissau. A metodologia abrange a análise documental e a aplicação de técnicas estatísticas. Para tal, utilizou-se um modelo de regressão logística, através do qual se pode concluir que as empresas inspecionadas pela AF revelam indícios de MR em sentido descendente e que a probabilidade de as empresas verem corrigidos, para mais, o valor dos impostos a pagar é elevada.The main objective of this study is to analyze the likelihood of companies whose accounts have been inspected or audited by the Tax Administration (TA) of Guinea-Bissau showing downward Earnings Management (EM) with the aim of minimizing tax payments to the State. This study is justified by the need to understand the economic and legal impacts of EM practices, especially in an economic development context like Guinea-Bissau, where tax collection is essential for financing public policies. The research is conducted through a quantitative and qualitative approach, with data collection based on the analysis of financial statements of randomly selected companies, the Audit Results (AR) of different companies audited across various sectors of activity, Tax Declaration Models (TDM), and Tax Legislation (TL). The study period includes the fiscal years from 2017 to 2022, with an emphasis on medium and large taxpayers, mostly headquartered in Bissau. The methodology covers documentary analysis and the application of statistical techniques. A logistic regression model was used to conclude that companies inspected by the TA show signs of downward EM, and the probability of companies seeing upward corrections in their tax payments is significant