Conception of a holistic framework to study a case of management accounting change after an acquisition

This study of a Portuguese chemical company acquired by a multinational, and, thus going through an integration process, aims to understand the process of a Management Accounting (MA) change. Over three decades, the mentioned company was subject to several changes in ownership and external context, regarding economic and regulatory conditions. Following its last acquisition, the company had to comply with new requirements and targets from the parent company, namely in terms of value creation. Hence, control mechanisms, including stricter KPIs, were set. Ahybrid framework was, the refore, developed to analyse the case thoroughly

Image Quality Improvement of Medical Images using Deep Learning for Computer-aided Diagnosis

Retina image analysis is an important screening tool for early detection of multiple dis eases such as diabetic retinopathy which greatly impairs visual function. Image analy sis and pathology detection can be accomplished both by ophthalmologists and by the use of computer-aided diagnosis systems. Advancements in hardware technology led to more portable and less expensive imaging devices for medical image acquisition. This promotes large scale remote diagnosis by clinicians as well as the implementation of computer-aided diagnosis systems for local routine disease screening. However, lower cost equipment generally results in inferior quality images. This may jeopardize the reliability of the acquired images and thus hinder the overall performance of the diagnos tic tool. To solve this open challenge, we carried out an in-depth study on using different deep learning-based frameworks for improving retina image quality while maintaining the underlying morphological information for the diagnosis. Our results demonstrate that using a Cycle Generative Adversarial Network for unpaired image-to-image trans lation leads to successful transformations of retina images from a low- to a high-quality domain. The visual evidence of this improvement was quantitatively affirmed by the two proposed validation methods. The first used a retina image quality classifier to confirm a significant prediction label shift towards a quality enhance. On average, a 50% increase of images being classified as high-quality was verified. The second analysed the perfor mance modifications of a diabetic retinopathy detection algorithm upon being trained with the quality-improved images. The latter led to strong evidence that the proposed solution satisfies the requirement of maintaining the images’ original information for diagnosis, and that it assures a pathology-assessment more sensitive to the presence of pathological signs. These experimental results confirm the potential effectiveness of our solution in improving retina image quality for diagnosis. Along with the addressed con tributions, we analysed how the construction of the data sets representing the low-quality domain impacts the quality translation efficiency. Our findings suggest that by tackling the problem more selectively, that is, constructing data sets more homogeneous in terms of their image defects, we can obtain more accentuated quality transformations

The Impact of Unscheduled Maintenance to an Airline’s on Time Performance

Unscheduled maintenance events have a significant impact on airlines performance and network operations. Some events can have its consequences minimized by simple actions due to its simplicity and lack of influence in the safe conduction of a flight. This study aimed on collecting data regarding the cost and consequences of ground turn back events in the Airbus A320 family. The study suggested that after the implementation of proper supporting regulation on Crew Applied MEL, money would be saved as well as network disruption consequences could be avoided. The data presented in this study reflects current Brazilian legislation, and data from reliability engineering, targeting to present the overall impact of Gate Returns during the taxi-out phase. The research presented an estimated combined savings of U$1.239.833, coming from 14.769 minutes and 221 flight delays that could have been avoided in a five-year period (2016-2021). Crew Applied MEL procedures are widely known worldwide but lacks on supportive regulations in Brazil. Therefore, this study also found an opportunity to regulations improvement in order to allow airlines to implement Crew Applied MEL

Duas palavras prévias

Actualmente, a Educação Física constitui uma importante vertente na Promoção da Saúde em paralelo com os estilos de vida saudáveis que apontam para práticas activas de lazer. Estas devem substituir o crescente sedentarismo que é responsável, entre outros, pelas designadas doenças urbanas, nomeadamente a obesidade e doenças cardiovasculares, que afectam hoje um grande número de crianças e jovens. Esta colectânea de textos provém de especialistas de reconhecido mérito, de diversas instituições de ensino superior português, e foi cuidadosamente organizada de forma a apresentar uma unidade de coerência interna, tendo como denominador comum o lazer na vertente da saúde e bem-estar da criança e do jovem. Para além do leitor anónimo interessado na promoção da sua própria saúde, este livro será de especial interesse para os docentes do Ensino Básico e Secundário que trabalham as áreas da Educação Física, Desporto e Saúde, bem como para os técnicos que colaboram em autarquias ou em instituições particulares, tais como os Health Clubs e outras instituições vocacionadas para a promoção da saúde.Centro de Investigação em Promoção da Literacia e do Bem-Estar da Criança (LIBEC/CIFPEC-UM)

AVALIAÇÕES CITOLÓGICAS EM OTITES CANINAS POR MALASSEZIA SPP.: ESTUDO RETROSPECTIVO

Otitis externa is a condition frequently observed in dogs at the small animal clinics. Malassezia spp. is the most frequently isolated microorganism in the ears of dogs, which is one of the major etiologic agents of ear infections. Identification of this agent may be based on fungal culture or cytology, and the first method is longer and more expensive. The aim of this study was to conduct a retrospective study of the incidence of Malassezia spp. in cases of canine otitis by cytology, in a period of five years. Ear cytology samples from 249 dogs with suspected otitis were evaluated, and were observed positive samples for Malassezia spp. in 44 cases (17.67%), among these 35 dogs (79.5%) with positive cytology in both ears, and 9 dogs (20.5%) were positive for Malassezia in only one ear. In conclusion, dogs with suspected otitis present high incidence of positive Malassezia spp. cytology counts. Cytology revealed to be a useful tool for diagnosis of canine ear infections involving this pathogen, representing diagnostic alternative in cases where the culture is not feasible. However, one must consider that there is no national standard cytological counting yeast cells/field set for cases of canine otitis, which may represent possible misdiagnosis

Microbiota, fungal resistance and mycotoxigenic potential in herbal teas

Tea - most common beverages worldwide, being prepared by infusing it with boiling water over the leaves or tea bags of the Camellia sinensis; several categories of tea, based on the degree of fermentation; current growth in tea consumption is explained by the recent trends in a healthy lifestyle. Herbal and fruit infusions are amongst the world's most popular and widely enjoyed beverages, thanks to their almost unlimited variety and their convenience; the full range of flavors to suit every taste and any occasion; do not originate from the tea plant. Aims of the study: quantify the microbiota present in the extraction and infusion of tea and herbal samples; identify the mycobiota present in tea and herbal samples obtained through macroscopic characteristics and microscopy; determine the resistance profile of fungi to antifungal drugs of the azole group.info:eu-repo/semantics/publishedVersio

Impacto do conflito trabalho-família e família-trabalho no teletrabalho durante a pandemia COVID-19: efeitos no burnout e no bem-estar dos colaboradores

O contexto deste estudo, descreve um período onde o teletrabalho foi implementado de forma obrigatória como medida preventiva no âmbito da COVID-19. Esta transição foi acompanhada pelo aumento das exigências domésticas e familiares decorrentes do confinamento, que parece dificultar o alcance do balanço trabalho-família das famílias portuguesas, que consequentemente terá impacto a nível do bem-estar dos trabalhadores. Neste sentido, esta investigação tem como propósito observar o efeito da centralidade trabalho-família e família-trabalho (Cent TF-FT) sobre o conflito trabalho-família e família-trabalho (CTF-FT), assim como observar o efeito destas variáveis no burnout e no bem-estar dos trabalhadores em regime de teletrabalho durante a pandemia. É ainda objetivo deste estudo examinar o papel mediador do balanço TF, na relação entre CTF-FT, bem-estar e burnout. Através de uma amostra de 592 participantes, os resultados evidenciam que a maioria da amostra possui uma maior centralidade na família, e demonstraram uma dificuldade generalizada na conciliação destes dois domínios durante o período pandémico. Por fim, observaram-se diferenças de género estatisticamente significativas quanto ao burnout, onde o género feminino apresenta níveis superiores, e ainda quanto ao balanço TF, onde as mulheres apresentam uma média inferior que o sexo masculino. Os resultados obtidos através deste estudo contribuem não só para a literatura, ao fornecer informação acerca da temática do teletrabalho e interface trabalho-família, mas também para as organizações que pretendam implementar esta prática em larga escala, considerando a proteção do bem-estar dos seus colaboradores.The context of this study describes a period where telework was mandatorily implemented as a preventive measure under COVID-19. This transition was accompanied by the increase in domestic and family demands arising from confinement, which seems to hinder the scope of the work-family balance of Portuguese families, which will consequently have an impact on the well-being of workers. In this sense, this investigation aims to observe the effect of work-family and family-work centrality (Cent TF-FT) on the work-family and family-work conflict (CTF-FT), as well as to observe the effect of these variables on burnout and the well-being of workers under teleworking during the pandemic. The aim of this study is also to examine the mediating role of the TF balance in the relationship between CTF-FT, well-being and burnout. Through a sample of 592 participants, the results show that the majority of the sample has a greater centrality in the family, and a general difficulty in reconciling these two domains during the month period. Finally, there were statistically significant gender differences regarding burnout, where the female gender has higher levels, and also regarding the TF balance, where women have a lower average than males. The results obtained through this study contribute not only to the literature, by providing information about the telework and work-family interface, but also to organizations that wish to implement this practice on a large scale, considering the protection of the well-being of their employees

O horizonte valorativo em enunciados do gênero comentário online na defesa de um currículo homeschooling: entre o conservadorismo e o neoliberalismo

This work, in dialogue with the theoretical-methodological assumptions of the Dialogical Perspective of Language, developed by the Bakhtin Circle (BAKHTIN, 2008 [1963]; VOLOCHINOV [1920] (2017), aims to present an analysis of statements in the commentary genre online regarding the video “How to put together a curriculum for Homeschooling”, part of the YouTube channel entitled “Canal Educalar. “Homeschooling”, conceptualized in this work as domestic schooling (PENNA, 2019; TRAVERSINNI and LOCKMANN, 2022), is a phenomenon educational system in which the right of the family to replace, in the domestic space, the formal schooling commonly carried out in the school space is claimed. This phenomenon gained prominence for being affiliated with the neoliberal and conservative assumptions disseminated throughout the Bolsonaro government (2018-2022). Thus, the analysis of the 41 comments, present in the video, was based on the methodological paths present in Volochínov (2017) , Rodrigues (2005) and Remenche and Rohling (2016) , in which we focused on observing, firstly, the social dimension of the online comment genre to later analyze the verbal dimension. From the analysis of the comments, we noticed the derogatory construction of the school space as a space harmful to the student's development, as well as the discursivization of homeschooling as a possibility of protecting diversity social and students with specific educational needs. The link to neoliberal and conservative projects was also present, as responsive attitudes of positive valuation to such discursivities. Furthermore, in linguistic materiality, there was the use of derogatory emojis in relation to the school, which highlights the socio-communicative potential of the genre in the evaluative accent of the statement.Este trabalho, em diálogo com os pressupostos teórico-metodológicos da Perspectiva Dialógica da Linguagem, elaborada pelo Círculo de Bakhtin (BAKHTIN, 2008 [1963]; VOLOCHINOV [1920] (2017), destina-se a apresentar uma análise de enunciados do gênero comentário online a respeito do vídeo “Como montar um currículo para Homeschooling”, integrante do canal de Youtube intitulado “Canal Educalar. O “Homeschooling”, conceituado neste trabalho como escolarização doméstica (PENNA, 2019; TRAVERSINNI e LOCKMANN, 2022), é um fenômeno educacional em que se reclama o direito de a família substituir, no espaço doméstico, a escolarização formal realizada comumente no espaço escolar. Tal fenômeno ganhou destaque por filiar-se aos pressupostos neoliberais e conservadores difundidos ao longo do governo Bolsonaro (2018-2022).  Desse modo, a análise dos 41 comentários, presentes no vídeo, pautou-se nos percursos metodológicos presentes em Volochínov (2017) , Rodrigues (2005)  e Remenche e Rohling (2016) , em que nos debruçamos a observar, primeiramente, a dimensão social do gênero comentário online para, posteriormente, analisarmos a dimensão verbal.A partir da análise dos comentários, percebeu-se a construção depreciativa do espaço escolar como um espaço prejudicial ao desenvolvimento do aluno, bem como a discursivização do homeschooling como possibilidade de proteção à diversidade social e a alunos com necessidades educacionais específicas. Mostrou-se presente, também, a vinculação aos projetos neoliberais e conservadores, como atitudes responsivas de valoração positiva a tais discursividades. Além disso, na materialidade linguageira, houve o uso de emojis depreciativos em relação à escola, o que evidencia o potencial sociocomunicativo do gênero no acento valorativo do enunciado