1,191 research outputs found

    A reabilitação urbana e o arrendamento

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    Dissertação apresentada à Faculdade de Direito da Universidade de Coimbra no âmbito do 2º Ciclo de Estudos em Direito, área de especialização em Ciências Jurídico-Forense

    Relatório final de estágio pedagógico realizado no agrupamento de Escolas de Caneças - Escola Secundária com 3º Ciclo de Caneças.

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    Mestrado em Ensino da Educação Física nos Ensinos Básico e SecundárioO presente relatório diz respeito a uma dissertação com caráter crítico e reflexivo do processo de estágio pedagógico realizado na Escola Secundária com 3º Ciclo de Caneças. O estágio, inserido no 2º ano do Mestrado em Ensino da Educação Física nos Ensinos Básico e Secundário da Faculdade de Motricidade Humana, foi estruturado segundo o Guia de Estágio Pedagógico 2012/13, e divide-se em quatro áreas: Organização e Gestão do Ensino e da Aprendizagem (Área 1); Inovação e Investigação Pedagógica (Área 2); Participação na Escola (Área 3) e; Relações com a Comunidade (Área 4). Na área 1, desenvolvi aptidões relacionadas com a organização, gestão e condução de ensino e também no âmbito do planeamento e avaliação. As atividades realizadas na área 2, contribuíram uma maior capacidade de pesquisa e aumento do meu conhecimento ao nível da investigação pedagógica. Na área 3 obtive vários benefícios para a minha formação, como o aumento da capacidade de liderança, de criação de exercícios, ampliando o conhecimento sobre a modalidade. As atividades desenvolvidas na área 4 contribuíram para uma maior perceção de toda a dinâmica presente numa Direção de Turma e a importância que tem a relação da escola com a comunidade. O NE em questão, destacou-se pela sua postura proactiva, trabalhadora, competente, repleta de iniciativas, organizando e participando num conjunto de atividades. Realça-se também a grande capacidade de união, interajuda e capacidade de superação do NE. Nesta relatório, o conhecimento pessoal e técnico foram tidos sempre em conta, interligando-se fortemente, recorrendo a referências teóricas que justificam as práticas e as decisões tomadas ao longo de todo o percurso. Culminando numa reflexão final de todo o estágio e sua importância ao nível profissional e pessoal

    Manipulação dos resultados nas PME´s Portuguesas: O caso das empresas em insolvência financeira

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    A literatura existente relata que existem diversos incentivos para a prática da manipulação dos resultados, através dos accruals discricionários. Estes indicam que as principais motivações prendem-se na minimização do pagamento do imposto (motivo fiscal) e o acesso ao financiamento em condições atrativas (motivo financiamento) de modo a influenciar a perceção do mercado acerca da viabilidade e credibilidade da empresa. O objetivo deste estudo consiste em especificar um modelo que permita analisar a manipulação dos accruals discricionários e identificar o efeito moderador que a probabilidade de insolvência financeira poderá ter uma sobre as variáveis que estão associadas às motivações de financiamento e fiscal. Utilizou-se uma amostra de PME’s portuguesas, entre 2003 e 2012, para investigar se este tipo de empresas tende a manipular mais a componente discricionária dos accruals quando a probabilidade de insolvência é maior. Como proxy da manipulação dos resultados utilizou-se os accruals discricionários e para estimar a probabilidade de insolvência financeira associada a cada período para cada empresa utilizou-se um método regressão logística. Os resultados confirmam que os gestores tendem a manipular os seus resultados de acordo com grau de alavancagem da empresa, no sentido de conseguirem obter mais financiamento junto da banca e/ou pelo menos conseguir a sua renovação. Não se encontrou evidências de que os gestores manipulem os accruals com o objetivo de minimização do imposto ou que esse tipo de manipulação seja superior nas empresas que estejam numa situação de dificuldade financeira. Pelo contrário, o facto de uma empresa enfrentar uma elevada probabilidade de insolvência parece reduzir a sua propensão à manipulação dos resultados, talvez porque se uma empresa estiver com problemas de solvência, a obtenção de crédito bancário adicional tornar-se-á muito difícil, pelo que em alternativa buscará uma progressiva substituição de crédito bancário por crédito comercial.ABSTRACT: The existing literature reports that there are several incentives for the practice of earnings management, through discretionary accruals. These indicate that the main motivations are reducing the payment of income tax (tax motive) and being able to access to finance under attractive conditions (financing motive), in order to influence the market perception of the viability and credibility of the company. The objective of this study is to specify a model that allows to analyzing the manipulation of discretionary accruals and to identify a moderating effect that would allow the study of the influence of a probability financial insolvency on the variables that are associated with a financial and fiscal motivation. A sample of Portuguese SMEs, between 2003 and 2012, was used to investigate whether Portuguese SMEs tend to manipulate the discretionary accruals more intensively in a situation of financial distress. As a proxy for the manipulation of results, we used the discretionary accruals and to estimate the probability of financial insolvency associated with each period for each company, we used a logistic regression method. The results suggest the degree that managers tend to manipulate their results it is closely related with the firms’ financial leverage, in order to obtain more or rollover the financing from the banks. No evidence was found to support that managers use accruals to the minimizing tax and also the results show no evidence that this type manipulation is superior in companies in a situation of financial distress. In contrast, an increased probability of financial insolvency seems to reduce the propensity to manipulate the results. This occurs because if they are likely to have solvency problems, obtaining additional bank credit will become very difficult, so there will be a gradual substitution of bank credit for commercial credit

    Effects of a Motivational Climate on Psychological Needs Satisfaction, Motivation and Commitment in Teen Handball Players

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    The aim of this study was to examine the effects of the motivational climate created by the coach and perceived by a group of young high-performance handball players on their sport motivation, self-determination, sport psychological needs and sport commitment. The study participants were 479 young handball players. The age range was 16–17 years old. Players were administered a battery composed of a Perceived Motivational Climate in Sport Questionnaire, Sport Motivation Scale, the Basic Psychological Needs in Exercise Scale and Sport Commitment Questionnaire to measure the above-mentioned theoretical constructs. Results showed that the handball players showed high levels of a task-involving climate, of basic psychological needs satisfaction and of self-determined motivation and commitment. Higher levels of basic psychological needs such as autonomy and competence were associated with a higher task-involving climate, self-determined index and sport commitment (task-involving climate–basic psychological needs (β = 0.55; 95% IC 0.387/0.682; p = 0.001); Ego-involving climate–basic psychological needs (β = 0.06; 95% IC −0.069/0.181; p = 0.387); Basic psychological needs–self-determined index (β = 0.48; 95% IC 0.376/0.571; p = 0.001); Self-determined index–commitment (β = 0.58; 95% IC 0.488/0.663; p = 0.001). The obtained model showed that basic psychological needs mediated the association between a task-involving climate and self-determination, and self-determination mediated the association between basic psychological needs satisfaction and commitment

    Determinants of the innovation process: An empirical test for the Portuguese manufacturing industry

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    The aim of this paper is to analyze the determinants of the main phases of the innovation process in Portuguese manufacturing firms. The analysis will adopt as its main frame of reference an interactive model of the innovation process, on which empirical tests will be carried out, making use of tobit and probit models and simultaneous equation systems. It is broadly concluded that the relationships shown between the main variables that are typical of the innovation process in the context of Portuguese manufacturing firms are tenuous and unsystematicEl objetivo de este artículo es analizar los determinantes de las fases principales del proceso de la innovación en empresas manufactureras portuguesas. El análisis adoptará como referencia principal un modelo interactivo del proceso de la innovación, en el cual los ensayos empíricos serán realizados, haciendo uso de los modelos tobit y probit y sistemas de ecuaciones simultáneas. Se concluye genéricamente que las relaciones demostradas entre las variables principales que son típicas del proceso de la innovación, en el contexto de empresas industriales portuguesas, son tenues y poco sistemáticasinfo:eu-repo/semantics/publishedVersio

    Emotion-Focused Therapy for Depression

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    Performing PET/CT studies: do they create anxiety?

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    Introduction: Anxiety is a common problem in primary care and specialty medical settings. Treating an anxious patient takes more time and adds stress to staff. Unrecognised anxiety may lead to exam repetition, image artifacts and hinder the scan performance. Reducing patient anxiety at the onset is probably the most useful means of minimizing artifactual FDG uptake, both fat brown and skeletal muscle uptake, as well patient movement and claustrophobia. The aim of the study was to examine the effects of information giving on the anxiety levels of patients who are to undergo a PET/CT and whether the patient experience is enhanced with the creation of a guideline. Methodology: Two hundred and thirty two patients were given two questionnaires before and after the procedure to determine their prior knowledge, concerns, expectations and experiences about the study. Verbal information was given by one of the technologists after the completion of the first questionnaire. Results: Our results show that the main causes of anxiety in patients who are having a PET/CT is the fear of the procedure itself, and fear of the results. The patients who suffered from greater anxiety were those who were scanned during the initial stage of a disease. No significant differences were found between the anxiety levels pre procedural and post procedural. Findings with regard to satisfaction show us that the amount of information given before the procedure does not change the anxiety levels and therefore, does not influence patient satisfaction. Conclusions: The performance of a PET/CT scan is an important and statistically generator of anxiety. PET/CT patients are often poorly informed and present with a range of anxieties that may ultimately affect examination quality. The creation of a guideline may reduce the stress of not knowing what will happen, the anxiety created and may increase their satisfaction in the experience of having a PET/CT scan

    Proposal of a lightweight, offline, full-text search engine for an mHealth app

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    A patients ability to recall and retrieve health information contributes to a better health management. HealthTalks was developed to address these issues by recording a summary of a medical appointment, uttered by the physician, and transcribing it. For each appointment, the user can also take free-text notes. Nowadays, search engines have become a ubiquitous part of everyones life and are expected on most applications. Here, we describe the development of a search engine for HealthTalks. The apps characteristics demand a lightweight and offline engine, which requires a specific solution rather than an existing library or service. Our approach combines SQLites Full-Text Search 4 module, which includes n-gram indexing, with traditional information retrieval techniques to rank the documents. We created a test collection with summaries of clinical appointments (our documents), information needs, search queries, and relevance assessments for an initial search engine evaluation. Using this test collection, we assessed performance using NDCG@10, the first rank position of a totally relevant result, and query latency. Results are promising, with an average NDCG of 0.97. The median rank position of the first relevant result varies between 1.9 and 1.95, depending on the use of 4-gram character tokenization, an aspect that did not significantly affect the results. We expect this work to be useful for future developments of full-text search engines in mobile environments

    Motivational determinants of physical education grades and the intention to practice sport in the future

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    Self-Determination Theory (SDT) is amongst motivational frameworks the most popular and contemporary approach to human motivation, being applied in the last decades in several domains, including sport, exercise and physical education (PE). Additionally, Achievement Goal Theory (AGT) has presented evidence of how contextual factors may influence student's behavior in this particular context. The main purpose of this study was to analyze the motivational climate created by the teacher in the classroom, students' satisfaction of Basic Psychological Needs (BPN), and how their behavioral regulation could explain PE grades and intention to practice sports in the future.Funding: This project was supported by the National Funds through FCT – Portuguese Foundation for Science and Technology (UID/ DTP/04045/2013) – and the European Fund for Regional Development (FEDER) allocated by European Union through the COMPETE 2020 Programme (POCI-01-0145FEDER-006969) – Competitiveness and Internationalization (POCI).info:eu-repo/semantics/publishedVersio
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