Comparative study of patients knowledge on osteoarthritis treatment options to ACR guidelines

Portuguese population is growing older, according to national data in 2011 the aging index was 129. The number of elderly population is higher than the younger; average life expectancy is 79,2 years (1). Because knee Osteoarthritis increases with age, and according to WHO 80% of these subjects will have some degree of impairment and 25% will not be able to do their daily living activities (2), OA has a big impact on the sustainability of both health and social care as populations grow older. Our goal was to compare current guidelines of managing knee OA, to the degree of information each patient has about their treatment options.info:eu-repo/semantics/publishedVersio

The consequences of key audit matters on users: A literature review

There is an information gap between what users expect on an audit and what an audit is, and the new audit report is made to reduce this information gap, by changing its structure and content. Among other changes, the new audit report includes a new section for the disclosure of key audit matters (KAM) which is mandatory in Union European (UE) on June 2016 and in the United States (US) on June 2019. This change, triggered manly by the 2008 financial crisis, is expect a positive effect on audit quality or users’ perception of it. The main objective of this paper is review the literature of this recent topic on the perspective of users and market reaction. The results of the influence of disclosure KAM in the audit report on users and market reaction are mixed. Some and experimental studies in Canada and in the US settings, on investors and financial analysts, find a positive influence of disclosure KAM on the audit quality perception, which is not find in German setting on bank directors. When it comes to archival papers, there is not found any investor reaction to disclosure KAM.info:eu-repo/semantics/acceptedVersio

The value relevance of the operacional leases

So far, the operational leases are accounted as an expense and not as an asset but there is a proposal by the International Accounting Standards Board (IASB) to accounting them as finance lease because IASB believes that that improves the quality and comparability. So, I test whether the accounting of an operational lease as a finance lease is more value relevant to investors, whether this has changed over time and whether the operating lease liabilities is more value relevant for the investor. My results suggest for the largest European firms, that the investor incorporates the information of operating leases on the share price but I do not conclude that there was a change of this over time neither the liability is more value relevant than the asset. These results confirm that the accounting of the operational leases as a finance lease provides information which is much more useful.info:eu-repo/semantics/publishedVersio

The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms

Since 2014, Portugal has a special, optional tax regime for micro firms called the simplified tax regime, which is an alternative to the general tax regime. In the simplified tax regime, income tax is a percentage of specific revenues, which could be seen as an example of lower book-tax conformity. The general tax regime is an example of higher book-tax conformity because tax income is based on accounting income. Using the tax regimes as a proxy of book-tax conformity we study the influence of the different tax regimes on earnings management, as well as whether earnings management in the general tax regime is used to achieve taxable income and reporting goals. We find that firms opting for the simplified tax regime manage earnings less than firms in the general tax regime, and they manage earnings upwards while the latter manage earnings downwards. Furthermore, we conclude that accruals with high book-tax conformity are used to decrease taxable income and those with low conformity are used to increase accounting income. This leads us to conclude that lower book-tax conformity reduces earnings management. This single country case study contributes evidence on book-tax conformity issues.info:eu-repo/semantics/publishedVersio

A Ocupação Dispersa, à escala local, nas Cidades de Aveiro-Ílhavo e Évora: identificação e caracterização

Este trabalho insere-se no Projecto “Custos e Benefícios, à escala local, de uma Ocupação Dispersa” , desenvolvido pelas universidades de Aveiro e Évora, em parceria com a DGOTDU, e contém a descrição da Metodologia adoptada para delimitar e caracterizar a Ocupação Dispersa à escala local, e a análise comparativa dos resultados da sua aplicação a duas cidades: Aveiro-Ílhavo e Évora

A Methodology for identifying and characterizing local scale territorial units, within the extended city

This communication intends to summarily present a Methodology for identifying and characterizing local scale territorial units within the Extended City designed during the ongoing research project Costs and Benefits of Urban Dispersion on a Local Scale

Monitoring urban development processes

A importância da recolha sistematizada de informação para efeitos de monitorização e avaliação em planeamento é hoje consensual. A acelerada transformação física dos territórios urbanos ocorrida nas últimas décadas torna este conhecimento ainda mais relevante. Diversos países têm já sistemas consolidados neste domínio; em Portugal só recentemente começaram a ser desenvolvidas iniciativas para estabelecer rotinas de registo e análise permanente da evolução da ocupação física do território. Neste contexto, pretende-se apresentar investigação em curso sobre monitorização da urbanização e da edificação, na qual se perspetiva um modelo que, para além da recolha sistemática da informação habitual, seja capaz de gerar três tipos de diagnósticos de apoio ao ordenamento do território: diagnóstico sobre o tipo de ocupação edificada existente, distinguindo ocupação concentrada da dispersa, o que permitirá uma melhor delimitação de perímetros urbanos e classificações mais rigorosas do solo, com vista ao seu ordenamento; diagnóstico sobre a capacidade edificatória disponível face à infraestrutura e à edificação já instalada no território, o que permitirá regulamentar a edificabilidade com base em critérios racionais de aproveitamento de recursos existentes; diagnóstico sobre diferentes “processos de execução urbanística”, articulando-os com custos da execução (e respetiva distribuição) e com forma urbana resultante, o que permitirá produzir orientações neste domínio.A presente comunicação debruça-se sobretudo sobre esta última potencialidade do modelo, nomeadamente sobre uma tipologia de “processos de execução urbanística”, conceito que relaciona sequência de operações urbanísticas, agentes urbanísticos e afetação de custos e benefícios da urbanização, sendo relacionável com a forma urbana

Methodology to identify dispersed occupation on a local scale

The study of urban dispersion on a local scale requires the adoption of operational concepts. This research uses the notion of "Base Land Unit" (BLU), which represents a functional and experiential reality. The current paper presents an explanation of this concept and a methodology to distinguish BLU of dispersed occupation from other types of Units (concentrated, unbuilt…). The developed methodology comprises three different methods: - Identification of Building Ensembles by Digital Method; - Calculation of the Disaggregation Index of Continuous Building Ensembles; - Criterion for Identifying BLU of Dispersed Occupation. A detailed description of each phase is presented, as well as the results of its application in the case studies of the Research Project (Évora and Aveiro-Ílhavo)