What is the best accounting policy for gains and losses in pensions?

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThe importance of this research is emphasized by the changes in IAS 19 proposed by the IASB in 2010. In this context, the primary objective of our analysis is to provide a comparison between the three allowed methods to account for the recognition of actuarial gains and losses, taking into consideration their value relevance for the investor, within defined benefit plans accounting. Our results provide evidence that full recognition of actuarial gains and losses in equity is more value relevant to investors than full recognition in the income statement, and than the recognized smoothed net pension liability through the corridor approach

Exploring symmetry through portuguese tiles in historical monuments

Portugal has a rich and long cultural heritage which can be used to promote the teaching of Mathematics in schools. Geometry can be explored through the analysis of decorative art found in Portuguese historical buildings, in particular through the analysis of ceramic tile panels and facades used extensively throughout several centuries. Through the analysis of decorative art found using ceramic tiles in two Portuguese monuments, we propose several teaching activities to explore the topics of isometry and symmetry in schools. We give some examples of rosettes, friezes and wallpapers found in the monuments, classified according to their symmetry groups. We also give an example of an applied activity using GeoGebra and exploring Islamic patterns.publishe

Fostering advances to neuropsychological assessment based on the Research Domain Criteria: The bridge between cognitive functioning and physiology

Objectives: The current review aimed to explore the advances in neuropsychological assessment in light of a recent research framework designed to improve our knowledge on mental health – the Research Domain Criteria (RDoC). Methods: RDoC proposals on neuropsychological tests were reviewed across the RDoC cognitive systems domain. The focus is on the physiological unit of analysis and the potential applications are illustrated given the functional relevance of RDoC constructs to psychopathological and neurological conditions. Results: The advances in neuropsychology anchored in RDoC are not observable in terms of innovative paradigms, but rather in the neurobiological correlates that may be obtained from the classical neuropsychological tasks. The behavior unit of analysis may be integrated with physiological outcomes while mapping distinct cognitive constructs simultaneously. Conclusions: Under the aegis of RDoC, the integration of multiple levels of analysis allows to obtain a more detailed and complete neuropsychological characterization with high potential to be translated into better intervention strategies.info:eu-repo/semantics/publishedVersio

Análise da eficácia de um programa de exercício centrado no controlo postural e equilíbrio sobre a funcionalidade, aplicado a uma população idosa

De acordo com estimativas das Nações Unidas, o número de pessoas idosas vai duplicar, passando dos 600 milhões atuais para 1,2 biliões em 2025 e, novamente para 2 biliões em 2050. Segundo a Organização Mundial de Saúde (OMS), a grande maioria dos idosos vive nas suas casas e comunidades, mas em condições que não serão as melhores para as suas necessidades e capacidades (World Health Organization [WHO], 2010). Estima-se que por volta de 2015, o número de pessoas com mais de 65 anos chegará a superar o número de crianças com idade inferior a cinco anos. A confirmar-se esta ocorrência será a primeira vez, desde o início da história, que as pessoas mais velhas estarão em maior número face ao número de crianças (Aboderin et al., 2012).info:eu-repo/semantics/publishedVersio

As descendências de filho único e o childlessness na coorte de mulheres nascidas entre 1964 e 1968

A sociedade portuguesa atualmente experimenta um contexto de muito baixa fecundidade. Num cenário em que se verifica um contínuo adiamento da entrada na parentalidade torna-se de fundamental importância verificar em que medida o adiamento da entrada na maternidade pode influenciar a fecundidade final dos indivíduos. Neste trabalho pretende-se explorar a fecundidade final de uma coorte de mulheres nascidas entre 1964 e 1968 que estavam a encerrar o seu percurso reprodutivo em 2013

Depois dos 35 anos, quais as intenções de fecundidade dos Sul-Europeus?

Because low fertility is common in Southern European countries and considering that in recent decades both men and women have been postponing their fertility projects, it is of our interest to study the determinants of reproductive decision-making. Particularly, of Southern Europeans older than 35, age from which it is considered that those who have no children, or that have only one child, have postponed their fertility projects. The findings show that negative perceptions about the situation of the country inhibit the process of having a child, specially the second one. This paper reports to the importance of considering values and perceptions of individuals about their lives and the situation of the country as predictors of fertility behaviour

Childlessness in later ages in Portugal and in Southern European Countries

It is argued that parenthood is no longer a basic condition for achieving self- realization and that the choice of a life without children (childfree) has become increasingly common and free of stereotypes (Basten, 2009), transforming the desired and ideal family size in one of the most important determinants of future fertility. However, it is also necessary to recognize the importance of education level and employment status in the choice of a childfree life (Koropeckyj-cox & Pendel, 2007; Mendes et al., 2015). Moreover, the recent economic and social situation in some European countries effectively altered individual’s fertility behaviour. Particularly, in Southern European countries, which were more battered by the economic crisis, there was a consolidation of a fertility postponement pattern with a strong concentration of births around age 30 (Sobotka, 2013; Mendes, 2012; Mendes et al., 2015). For the past decades, the number of individuals who end their reproductive lives without children has been increasing (Tanturri & Mencarini, 2008; Cunha, 2012; Mendes, 2012), which is, in large part, the result of the postponement of parenthood. Despite the apparent postponement of fertility projects, we know little about reproductive intentions of Southern Europeans after age 30 - age at which the decision to have a child may begin to be compromised by biological limits. Hence, we are particularly interested in analysing those individuals who have reached their 30’s without children and we try to define the profile of those who are more likely to remain childless

Childlessness in later ages in Portugal and in Southern European Countries

It is argued that parenthood is no longer a basic condition for achieving self- realization and that the choice of a life without children (childfree) has become increasingly common and free of stereotypes (Basten, 2009), transforming the desired and ideal family size in one of the most important determinants of future fertility. However, it is also necessary to recognize the importance of education level and employment status in the choice of a childfree life (Koropeckyj-cox & Pendel, 2007; Mendes et al., 2015). Moreover, the recent economic and social situation in some European countries effectively altered individual’s fertility behaviour. Particularly, in Southern European countries, which were more battered by the economic crisis, there was a consolidation of a fertility postponement pattern with a strong concentration of births around age 30 (Sobotka, 2013; Mendes, 2012; Mendes et al., 2015). For the past decades, the number of individuals who end their reproductive lives without children has been increasing (Tanturri & Mencarini, 2008; Cunha, 2012; Mendes, 2012), which is, in large part, the result of the postponement of parenthood. Despite the apparent postponement of fertility projects, we know little about reproductive intentions of Southern Europeans after age 30 - age at which the decision to have a child may begin to be compromised by biological limits. Hence, we are particularly interested in analysing those individuals who have reached their 30’s without children and we try to define the profile of those who are more likely to remain childless

Nanomedicine interventions in clinical trials for the treatment of metastatic breast cancer

Breast cancer was responsible for the deaths of 626,679 women in 2018. After decades of research, the mortality rates remain high. While the barrier of selectively killing tumor cells is not yet overcome, the search for targeted therapeutics continues. The use of nanomedicine in cancer treatment has opened up new possibilities for more precise drug-delivery systems. This review aimed to gather information and analyze recent clinical trials evaluating the therapeutic effects of nanoparticles in the treatment of metastatic breast cancer. To accomplish this, the clinicaltrials.gov database was consulted, and after employing specific exclusion criteria, 11 clinical trials were selected. Nanoparticle albumin-stabilized paclitaxel was evaluated in ten clinical trials and paclitaxel-incorporating polymeric micelles were assessed in one clinical trial. Overall, this review confirmed a clinical benefit in the use of nanoparticle albumin-stabilized paclitaxel for the treatment of breast cancer, with reduced toxicity when compared to first-line treatments. Three studies did not meet the primary endpoint, however, and so the authors advised further evaluations. Although the use of nanomedicine is revolutionizing the cancer field, to integrate this regimen into generalized clinical treatment, additional clinical trials must be performed to achieve a favorable safety and efficacy profile.info:eu-repo/semantics/publishedVersio