Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThis research analyses the recognition, measurement and disclosure of intangible assets in Portuguese listed companies for the period 2011-2012, with emphasis in the energy business. The findings suggest that reporting intangible assets according to IAS 38 shows distortions in recognition, lack of information about measurement, and issues in disclosure levels. The size of the firm, the weight of intangibles on total assets and the classes of intangibles are positively correlated with the Intangibles Disclosure Index designed during the research. Furthermore, in the energy regulated sector, reporting according to IFRIC 12 completely changed the balance sheet profile namely regarding license concessions

Analysis of Cannabinoids in Biological Specimens: An Update

Cannabinoids are still the most consumed drugs of abuse worldwide. Despite being considered less harmful to human health, particularly if compared with opiates or cocaine, cannabis consumption has important medico-legal and public health consequences. For this reason, the development and optimization of sensitive analytical methods that allow the determination of these compounds in different biological specimens is important, involving relevant efforts from laboratories. This paper will discuss cannabis consumption; toxicokinetics, the most detected compounds in biological samples; and characteristics of the latter. In addition, a comprehensive review of extraction methods and analytical tools available for cannabinoid detection in selected biological specimens will be reviewed. Important issues such as pitfalls and cut-off values will be considered.info:eu-repo/semantics/publishedVersio

Hope aspects of the women’s experience after confirmation of a high-risk pregnancy condition: a systematic scoping review

Background: Pregnancy is a period of transformation, hope, expectation, and worry for women and their families. A high-risk pregnancy refers to a pregnancy in which the mother and/or fetus are at greater-than-normal risk of complications, and it evokes a range of emotional and psychological experiences that largely depend on the care and support provided by health professionals. The purpose of this review is to summarize the existing literature on the lived experience of hope in women facing a high-risk pregnancy related to their own health and/or medical conditions related to the fetus. Methods: This review followed the Joanna Briggs Institute’s methodology. No limits on a date were applied to the search. Identified titles and abstracts were screened to select original reports and were cross-checked for any overlap of cases. We included studies that emphasized the experience of hope of pregnant women dealing with a pregnancy complication. Main Results: According to the results of the present scoping review, we found two main dimensions: women experiencing a high-risk pregnancy themselves and prenatal diagnosis. In both cases, the women were in a dilemma between hope and hopelessness. Conclusion: The findings demonstrate that women facing high-risk pregnancies struggle with multiple fears and concerns about their own health and the fetus’s health. Further research is needed to identify best practices for the care provided to the vulnerable populations.info:eu-repo/semantics/publishedVersio

Hope in nursing care

Hope is a central concept within the nursing literature, which is crucial towards the development of nursing knowledge. Nursing teams play a crucial role in exploring the meaning of hope and promoting hope among patients and their families.info:eu-repo/semantics/publishedVersio

Multimédia interativo como suporte à comunicação em saúde

Mestrado em Comunicação MultimédiaA presente investigação visa compreender como é possível através de uma aplicação multimédia influenciar a comunicação em saúde. Neste sentido, pretende-se desenvolver uma proposta de estratégia de comunicação para crianças com diabetes tipo 1. Com o objetivo de comprovar as hipóteses traçadas foram entrevistadas crianças com idades compreendidas entre os 6 e os 10 anos portadoras de diabetes tipo 1 acompanhadas no Hospital Santa Maria em Lisboa, assim como a equipa de profissionais de saúde e os pais das crianças que participaram na investigação, onde se veio a apurar a sua visão sobre a utilidade de uma aplicação multimédia na compreensão inicial da diabetes. Os dados recolhidos revelam que a existência de uma aplicação multimédia que pudesse ensinar às crianças os principais cuidados a ter com a diabetes assim como lhes explicasse que procedimentos a adotar em determinadas situações poderia facilitar a compreensão inicial da diabetes, assim como facilitaria a mudança de hábitos, tanto para as crianças como para os pais.This research aims to understand how it is possible via a multimedia application to influence health communication. In this sense, we intend to develop a proposal for a communication strategy for children with type 1 diabetes. Aiming to prove the hypotheses outlined we interviewed children aged between 6 and 10 years old with type 1 diabetes followed at the Hospital Santa Maria in Lisbon, as well as the team of health professionals and parents, where we could establish the view on the usefulness of a multimedia application in initial understanding of diabetes. The data collected show that the existence of a multimedia application that could teach children the primary care of diabetes as it explains what procedures to follow in certain situations could facilitate the initial understanding of diabetes, as well as facilitate the changing of habits both for children and for parents

Characterization of Clostridium difficile 027 strains from an outbreak in a Portuguese hospital

C. difficile infection (CDI) is the cause of an intestinal disease mediated by two potent cytotoxins, TcdA and TcdB. Symptoms of CDI can range from asymptomatic colonization or mild diarrhea, to life-threatening inflammatory lesions such as pseudomembraneous colitis, toxic megacolon or bowel perforation. In part because of the recent emergence of so-called hypervirulent strains, especially (but not exclusively) those belonging to ribotype 027, C. difficile is now considered a main nosocomial enteric pathogen. Hypervirulent epidemic strains have been associated with more severe disease conditions, with higher relapse rates and increased mortality. Health care-associated CDI develops in hospitalized patients undergoing antibiotic treatment because C. difficile can colonize the gut if the normal intestinal microbiota is disturbed. However, C. difficile is also emerging as an important pathogen in the community, as well as in animal husbandry. The organism is an obligate anaerobe, and has the ability to form spores. Spores are extremely resilient and can accumulate and remain viable in the environment or in the host for long periods of time. Spores that remain latent in the gut are responsible for the recurrence of C. difficile-associated disease (CDAD) when antibiotic therapy is stopped. At least some of the hypervirulent epidemic strains show a greater sporulation capacity in vitro, as well as robust toxin production. The first detection of C. difficile 027 hypervirulent epidemic strains implicated in a hospital outbreak in Portugal dates from January 2012, involving 12 patients, with a crude mortality rate of 50%. Here we report on the genetic characterization of those strains as well as the antibiotic resistance profile, toxin production, and rate and efficiency of spore formation. In parallel, C. difficile 027 non-outbreak strains isolated from other Portuguese health care facilities are also investigated

Organização dos cuidados pelo método de enfermeiro de família por área geográfica

Trabalho de projecto em Gestão das Organizações: Ramo de Gestão de Unidades de Saúde (parceria com a APNOR) apresentada na Escola Superior de Saúde do Instituto Politécnico de Viana do CasteloO presente trabalho de projecto insere-se no âmbito do Mestrado de Gestão das Organizações,Ramo Gestão de Unidades de Saúde, em consonância com um projecto pessoal e profissional de enfermeira de família numa Unidade de Saúde Familiar (USF). A sua concretização tornou-sepossível pela mobilização de conhecimentos, atitudes e acções adquiridas ao longo do mestrado. Este trabalho de projecto tem como finalidade a organização dos cuidados pelo método de enfermeiro de família por área geográfica, implícita à estruturação de novas políticas de saúde em Portugal, nomeadamente a reorganização dos Cuidados de Saúde Primários (CSP) considerados a base de todo o sistema de saúde. Na criação da USF, os enfermeiros assumem a importância de implementar e promover o enfermeiro de família, cujo alvo e foco da sua prática é a família, ao longo de todo o ciclo vital. Assim, procedeu-se à análise de situação de forma a obter uma análise integral e identificação de problemas e causas através da análise SWOT e diagrama de causa e efeito de Ishikaswa. De seguida foram planificadas, concretizadas e aprovadas acções e documentos de apoio à organização dos cuidados pelo método de enfermeiro de família por área geográfica. Das acções realizadas foram aprovadas em Conselho Geral da USF a definição da área geográfica de influência da USF; identificação do enfermeiro de família/gestor de caso; elaboração de um horário modelo do enfermeiro de família; construção de um manual para a qualidade dos registos de enfermagem; plano de acompanhamento interno; organigrama da USF e diagnóstico de necessidades formativas. Constituem propostas a serem sujeitas a aprovação pelo Conselho Geral da USF e/ou pelo Conselho Clínico do Agrupamento de Centros de Saúde (ACES) os indicadores e metas a contratualizar relativas ao enfermeiro de família; manual de articulação e o regulamento interno. Projecta-se a abertura da unidade de saúde objecto do estudo para Janeiro de 2012 pelo que, só será possível a avaliação das mesmas após o início do seu funcionamento. No entanto temos presente que, um projecto pode ser flexível e susceptível a mudanças e reformulações e que, as actividades concretizadas e aprovadas poderão em qualquer momento serem sujeitas a ajustes e modificações.This project is inserted in the scope of a masters in organizational management, healthcare unit management branch, in conjunction with a personal and professional project of family nurses in a USF (Family Healthcare Unit). This project became possible thanks to the mobilization of knowledge, performance and actions acquired throughout the masters. The purpose of this project is the organization of nursing care by the method of family by geographic area, inherent to the structuring of new healthcare policies in Portugal, namely the reorganization of primary healthcare considered the basis of the entire healthcare system. In creating a USF, the nurses assume the importance of implementing and promoting the family nurses, who have as target and focus of their practice the family during its entire life cycle. Therefore, an analysis of the situation was performed, in order to attain a complete analysis and identification of the problems and causes using the SWOT analysis and Ishikaswa cause and effect diagram. Thus, actions and documents supporting organization of nursing care by the method of family by geographic area were planned, performed and approved. The following actions performed were approved by the USF General Counsel: the definition of the geographical area of USF’s influence; the identification of the family nurse/case manager; the elaboration of a template schedule for the family nurse; the creation of a manual for improving the quality of the nurse’s records; the creation of an internal supervision plan; the creation of a USF’s organization chart and diagnostics of formative necessities. The proposals still being submitted to approval by the USF General Counsel and/or by the ACES’s (Health Center Group) Clinical Counsel are the indicators and goals to be employed regarding a family nurse; the structuring manual and internal regulation. The opening of a healthcare unit as a study subject is envisioned for January 2012. Therefore, it will only be possible to asses it after it begins functioning. However, we are aware that a project might be flexible and susceptible to changes and reformulations, and that the activities performed and approved may at any time be subjected to adjustments and modifications

Estratégias de resolução de comportamentos de oposição e desafio

Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-EscolarO presente relatório é o produto do trabalho desenvolvido nos contextos de creche e jardim-de-infância, que teve por base uma análise reflexiva, crítica e fundamentada da intervenção. Posto isto, a sua redação tem como objetivo refletir acerca dos dois contextos, por intermédio da caracterização dos seus agentes educativos - equipa educativa, família das crianças, grupo de crianças. Procura-se que este trabalho seja uma partilha de experiências vividas e refletidas em ambos os contextos, sendo que por isso, ao longo de todo o relatório estão patentes excertos de reflexões que ilustram o que é referido e fundamentam as intenções para a ação. No decorrer da minha Prática Profissional Supervisionada (PPS) reconheci uma problemática – estratégias de resolução para comportamentos de oposição e desafio – que já tinha me tinha suscitado interesse pelo seu carácter determinante na ação de um(a) educador(a). Este subtópico do relatório tem início com a explicitação do tema por meio da mobilização de referencial teórico, que contribui para o conhecimento aprofundado do tema, bem como de alguns conceitos que lhe estão inerentes. É objetivo do estudo da problemática a identificação dos comportamentos que antecedem os comportamentos de oposição e desafio, por meio da aplicação de uma grelha de observação (ABC) e a introdução de estratégias que auxiliem a criança na regulação do seu comportamento, após a análise dessa mesma grelha. Pela natureza do estudo identifica-se a abordagem mista como metodologia investigativa e define-se três princípios éticos, nomeadamente (1) “garantir o sigilo profissional, respeitando a privacidade de cada criança”; (2) “ter expectativas positivas em relação a cada criança, reconhecendo o seu potencial de desenvolvimento e capacidade de aprendizagem” e (3) “garantir que os interesses das crianças estão acima dos interesses pessoais e institucionais.” (APEI, s.d.)ABSTRACT This report is the result of the work developed in the context of nursery and kindergarten and was based on a reflexive and critical analysis, supported by intervention. The purpose of this report is to present a reflection by intermediation of the characterization of the educative agents (education team, each child family and the group of children). It is aimed that this work comes across as sharing experiences lived and reflected in both contexts and, therefore throughout the report you will be able to find excerpts of reflections to illustrate the discussion topics and support the intentions for action. During the period of “Prática Profissional Supervisionada (PPS)” I identified the issue “strategies for the resolution of opposition and defiance behaviours” which had previously capture my attention due to its utmost impact in the action of an educator. This subtopic of the report begins with the explication of the theme by theoretical mobilization, which contributes to the deep knowledge of the subject as well as some inherent concepts. The purpose on studyin this problematic relies on identifying the behaviours that precede the behavior of opposition and defiance, through the application of an observation grid (ABC) and the introduction of strategies to assist the child in regulating their behaviour after the analysis of this same grid. True to the nature of the study we identify the mixed approach as the research methodology and we set up three ethical principles, namely (1) "ensure professional confidentiality, respecting the privacy of each child "; (2) "have positive expectations for each child, recognizing his/her potential for development and learning ability" and (3) "ensure that children's interests are above personal and institutional interests." (APEI, sd

Desenvolvimento de novos produtos a partir de subprodutos em algodão do setor da tecelagem e confeção

Dissertação de mestrado em Química TêxtilA celulose é o material orgânico renovável mais abundante e exibe um número de propriedades relevantes nomeadamente biodegradabilidade, um bom desempenho mecânico entre outras. Os produtos derivados têm muitas aplicações importantes nas indústrias de fibras, papel, filmes, polímeros e tintas e outras. Pode ser utilizada e reaproveitada a partir de resíduos de pré consumo e pós-consumo para produzir vários subprodutos tendo em vista a sustentabilidade e com o objetivo de contribuir para a economia circular. Os solventes convencionais não podem dissolver a celulose devido às fortes ligações de hidrogénio inter e intramolecular por isso é difícil entender como podemos reaproveitar os resíduos pré-consumo para outras aplicações além dos propósitos acima mencionados. É necessário um entendimento básico da dissolução da celulose para o desenvolvimento e aplicação dos recursos da mesma, assim neste trabalho são apresentados detalhes do processo de dissolução, da formação de filmes de celulose regenerada, estudo da estrutura e propriedades dos filmes de celulose regenerada tendo sempre presente a procura pelos métodos mais amigos do ambiente em termos de produção. No trabalho desenvolvido foi possível obter-se filmes preparados através da dissolução de resíduos de malha provenientes do corte na confeção, com composição 100% algodão utilizando o solvente aquoso hidróxido de sódio/tioureia e não solventes água e acetona. Os filmes foram caracterizados segundo as técnicas Espectroscopia de Infravermelho com Transformadas de Fourier (FTIR), Calorimetria Diferencial de Varrimento (DSC) e Análise Termogravimétrica (TGA). Os resultados obtidos apontam várias propriedades como relevantes na obtenção de uma completa dissolução nomeadamente a temperatura e a agitação. Os filmes obtidos exibiram propriedades desejáveis como uma boa homogeneidade e cristalinidade. Analisando os índices de cristanilidade, as propriedades térmicas obtidas entre outras características é possível confirmar que não existem alterações significativas nas propriedades dos filmes obtidos o que sugere que é possível o desenvolvimento de subprodutos após o processo de dissolução e regeneração estudado.Cellulose is the most abundant renewable organic material and exhibits a number of relevant properties including biodegradability, good mechanical performance and others. Derived products have many important applications in the fiber, paper, film, polymer and ink and other industries. It can be used and reused from pre- and post-consumer waste to produce various by products with a view to sustainability and with the aim of contributing to the circular economy. Conventional solvents cannot dissolve cellulose due to the strong inter- and intramolecular hydrogen bonds so it is difficult to understand how we can reuse pre-consumer waste for other applications besides the above mentioned purposes. A basic understanding of cellulose dissolution is necessary for the development and application of its resources, so this work presents details of the dissolution process, the formation of regenerated cellulose films, study of the structure and properties of regenerated cellulose films having always present the search for the most environmentally friendly methods in terms of production. In the developed work, it was possible to obtain films prepared by dissolving knitted residues from the cut in the manufacturing garment production, with 100% cotton composition using the aqueous solvent sodium hydroxide/thiourea and non-solvents water and acetone. The films were characterized according to Fourier Transform Infrared Spectroscopy (FTIR), Differential Scanning Calorimetry (DSC) and Thermogravimetric Analysis (TGA) techniques. The results obtained indicate several properties as relevant in obtaining a complete dissolution, namely temperature and agitation. The films obtained exhibited desirable properties such as good homogeneity and crystallinity. Analyzing the crystallinity indices, the thermal properties obtained, among other characteristics, it is possible to confirm that there are no significant changes in the properties of the films obtained, which suggests that the development of by-products after the studied dissolution and regeneration process is possible

Development and validation of a multi-substance method for routine analysis of pesticides in post-mortem samples by UPLC-MS/MS

Poster apresentado no 60th TIAFT Annual Meeting, Roma (Itália), Agosto de 2023.Pesticides play an important role in forensic toxicology and are usually classified as a single class of chemicals, but in fact there are several different types of compounds, including organophosphates, carbamates, pyrethroids or organochlorines, among others, with different toxicities. Pesticide analysis in post-mortem samples can be difficult due to the complexity of the samples and to the high toxicity of these compounds. The aim of this study was to develop and validate an easy to use, sensitive, and robust method, using ultra-performance liquid chromatography-tandem mass spectrometry to be incorporated in the routine flow for more than fifty pesticide analysis in post-mortem blood. The developed analytical method was fully validated according to the guiding principles of the ANSI/ASB Standard 036 and applied to routine post-mortem samples, being already detected more than 15 positive cases. This UPLC-MS/MS method is useful and a powerful tool in a toxicology lab because it is fast, simple, effective, and trustworthy. This method is able to detect and analyse pesticides in post-mortem samples. It is set to use for routine analysis and successfully applied to intoxication cases.N/