Regulamento N.º 1606/2002/CE: impactos declarados pelas empresas com valores admitidos à negociação no Luxemburgo

O Luxemburgo, tal como tantos outros países da União Europeia transpôs, a 1 de Janeiro de 2005, para a sua lei o Regulamento 1606/2002/CE do Parlamento Europeu e do Conselho, de 19 de Julho de 2002, através da Lei de 16 Março de 2006. A adopção das normas internacionais provocou diversas alterações no sistema contabilístico Luxemburguês, muitas delas devido à escassa normalização de que é provido o país. O presente paper tem como objectivo analisar qualitativamente a transição das Lux GAAP para as IAS/IFRS nas contas das empresas com valores admitidos à negociação no índice LuxX. É também nosso objectivo analisar o impacto das IAS/IFRS na divulgação da informação financeira. Para o efeito efectuamos uma análise descritiva às rubricas do Balanço e da Demonstração dos Resultados. Da análise efectuada verificamos que a rendibilidade dos capitais próprios apresenta uma variação negativa, contrariamente aos rácios de liquidez que apresentam uma variação positiva. No que diz respeito ao impacto das IAS/IFRS na divulgação da informação concluímos que as empresas apresentam uma elevada melhoria com a adopção das IAS/IFRS, devido à escassez de regulação contabilística do Luxemburgo em determinadas matérias

LexMart: A smart tool for lexicographers

The digital era has brought some challenges to lexicographers, but it has also brought new opportunities as part of the rise of information technology and, more recently, the emergence of digital humanities. This paper provides a description of LeXmart, the framework that supports the digital development of the Portuguese Academy of Sciences Dictionary. LeXmart is a smart tool framework to support lexicographers' work that offers different types of tools, ranging from a structural editor to a set of validation tools. Given that the dictionary is stored in eXist-DB, LeXmart is developed on top of its ecosystem, using W3C standard languages, and offering default functionalities offered by eXist-DB, namely a RESTful API.H2020 - Horizon 2020 Framework Programme (731015

A competência moral dos contabilistas certificados portugueses

Doutoramento em ContabilidadeA competência de juízo moral foi definida como a capacidade para efetuar um julgamento moral e atuar em conformidade com esse julgamento. Esta tese utiliza o Teste da Competência Moral (MCT) de Georg Lind, para avaliar a competência moral dos Contabilistas Certificados Portugueses que exercem, efetivamente, a profissão. Além disso, adapta, valida e implementa um novo dilema – dilema do Contabilista – delineado especialmente para a área contabilística e testa a relação entre a competência moral e um conjunto de fatores individuais. Através de um questionário administrado presencialmente e através de uma plataforma online, recolhemos dados de 1 037 Contabilistas Certificados. O MCT alcançou uma média global de 13.91, tendo-se observado o fenómeno da “segmentação moral” entre o dilema do trabalhador e do médico. Contudo, o score do dilema do contabilista é muito próximo do dilema do médico, realçando a necessidade de se reavaliar as razões que poderão estar por detrás do referido fenómeno. Ao testar a relação entre competência moral e os fatores individuais, concluiu-se que, em média, as mulheres mostram competência moral mais elevada do que os homens, contabilistas mais jovens mostram competência moral mais elevada do que os mais velhos, contabilistas menos experientes apresentam maior competência moral do que contabilistas mais experientes e contabilistas que dizem ser uma pessoa de fé demonstram uma competência moral mais baixa do que os contabilistas que afirmaram o contrário. Não existe uma relação significativa entre a competência moral e o nível de escolaridade, o estado civil, a existência de filhos e o rendimento anual. Este estudo é o primeiro a utilizar o MCT com contabilistas profissionais a exercer a atividade e a adaptar e validar a utilização de um novo dilema no domínio contabilístico. Também traz valor acrescentado à evidência empírica existente sobre os fatores que podem influenciar a tomada de decisão ética, fornecendo perspetivas relevantes para os organismos reguladores da profissão, especialmente em Portugal.The moral judgment competence has been defined as the capacity to make a moral judgment and to act accordingly with that judgment. This thesis uses Georg Lind’s Moral Competence Test (MCT) to evaluate the moral competence of the Portuguese Certified Accountants that are in practice (active service). In addition, adapts, validates and implements a new dilemma – Accountant’s dilemma – designed specifically for the accounting domain and tests the relation between moral competence and selected individual factors. Through an online and face-to-face questionnaire, we have collected data from 1 037 Certified Accountants. The MCT scored a total of 13.91 and we have observed the phenomenon of “moral segmentation” between the Workers and the Doctors’ dilemma. However, the Accountants’ dilemma score is very close to the Doctors’ dilemma score, which raises the need to re-evaluate the rationale behind the “moral segmentation” phenomenon. When testing for relations between moral competence and individual factors, our findings indicate that, on average, women show higher moral competence than man, younger accountants show higher moral competence than older accountants, less experienced accountants show higher moral competence than more experienced accountants, and accountants who said to be a person of faith show lower moral competence than accountants who claimed otherwise. There is no significant relationship between moral competence and education level, marital status, children status dependency and income. This study is the first to use the MCT with professional accounting practitioners and to adapt and validate the use of a new dilemma in the accounting domain. It also adds to the available empirical evidence on factors affecting ethical decision-making, providing valuable insights to accounting professional regulatory bodies, especially in Portugal

GECAMB 2022: proceedings of the 9th GECAMB Conference on Environmental Management and Accounting

No abstract available.publishe

Regulamento n.º 1606/2002/CE: impactos declarados pelas empresas com valores admitidos à negociação em Portugal e no Luxemburgo

Diversos foram os países da União Europeia (UE) que adoptaram as normas internacionais de contabilidade. Portugal e Luxemburgo foram dois dos países que transpuseram para a lei nacional o Regulamento 1606/2002/CE do Parlamento Europeu e do Conselho de 19 de Julho de 2002 adaptado das normas emitidas pelo International Accounting Standards Board (IASB). Na inter-relação entre empresas e países torna-se necessário realçar a importância da qualidade da informação financeira, uma vez que é com base nesta que os investidores se baseiam para tomar as suas decisões. Torna-se fundamental assegurar que a informação prestada pelas empresas de diversos países possa ser comparável. O presente paper tem como objectivo avaliar os impactos causados pela adopção das IAS/IFRS no momento da transição e analisar se os impactos verificados num dos países são coincidentes com os impactos verificados no outro país aquando da adopção do mesmo normativo. Do nosso objectivo, podemos concluir que Portugal apresenta variações mais significativas comparativamente ao Luxemburgo. Estas variações estão directamente relacionadas com um maior ou menor recurso às normas internacionais e ao facto do normativo nacional de cada país estar mais ou menos baseado e em consonância com o próprio normativo internacional

Effects of wet CO oxidation on the operation of engines and power generators

A simplified method is used to determine the optimum water content in the flue gases of charcoal gasifiers to be utilized as alternative fuels in the operation of engines and gas turbines for power generation. Computational models of plug flow reactors and well stirred reactors are employed to simulate the reaction and post-flame zones, adopting different chemical mechanisms. In the simulations reactants enter the reactors at 1000 K, 1 atm and equivalence ratio 0.25. It was observed that mixtures about 3% to 4% in volume of water vapor allow to obtain optimal operation characteristics, including high blowout limit, low ignition delay, maximum reaction zone temperature, high CO2 prodution and low thermal NO formation. It was observed that increasing water contents reduce significantly ignition times up to 3% in volume, while blowout mass flow rates increase continuously up to 6 % in volume, the maximum value considered. Formation of NO decreases continuously with humidity after the flame zone, while there are peaks of NO formation within the flame zone below 1% in volume. Higher water vapor content decreases the final temperatures below 1700 K, leading to a lower thermal efficiency. The method can be used to estimate optimum operational conditions with other input parameters

Genotyping Of Kell, Duffy, Kidd And Rhd In Patients With β Thalassemia

Determination of Rh, Kell, Duffy and Kidd phenotypes in addition to ABO is used to prevent the alloimmunization to red blood cells (RBCs) antigens and as part of the antibody identification process in patients with β Thalassemia. However, phenotyping in these patients can be time consuming and difficult to interpret. In these situations, it would be valuable to have an alternative to hemagglutination tests to determine the patient's antigen profile. We used PCR-RFLP to genotype such patients. DNA was prepared from 50 patients with β Thalassemia who had been phenotyped by routine hemagglutination, and tested for Kell, Kidd, Duffy/ GATA mutation by PCR-RFLP. RHD/non-D was analysed by PCR product size associated to RHD gene sequence in intron 4 and exon 10/3'UTR. The genotyping assays were performed without knowledge of phenotype results. For RHD/non-D, 47 were RhD+ and RHD+/RHCE+, and 3 were RhD- and RHD-/RHCE+. For Kell, 48 kk were K2K2 and 2 Kk were K1K2. For Duffy, of 44 samples that had normal GATA box, 8 Fy(a+b-) were FYA/FYA, 15 Fy(a+b+) were FYB/FYB, and 19 Fy(a+b+) were FYA/FYB; of the other 4 samples 3 were FYA/FYB and heterozygous GATA mutation, and 1 Fy(a-b-) was FYB/FYB, homozygous GATA mutation. Two samples phenotyped as Fy(a+b-) that had normal GATA, presented the 265T/298 A mutations and two samples phenotyped as Fy(a-b+) were genotyped was FYA/FYB. For Kidd, 15 Jk(a+b) were JKA/JKA, 12 Jk(a-b+) were JKB/JKB, and 20 Jk(a+b+) were JKA/JKB. Three samples phenotyped as JK(a+b+) were genotyped as JKB/JKB. Genotype is more accurate than phenotype for determination of blood groups in polytransfused patients with β Thalassemia. Genotyping in these patients can be helpful to select antigen-negative RBCs for transfusion.2226976Blumberg, N., Peck, K., Ross, K., Avila, E., Immune response to chronic red blood cell transfusion (1983) Vox Sang, 44, pp. 212-217Economidou, J., Constantoulakis, M., Augoustaki, O., Adinolfi, M., Frequency of antibodies to various antigenic determinants in polytransfused patients with homozygous thalassemia in Greece (1971) Vox Sang, 20, p. 252Sirchia, G., Zanella, A., Parravicini, A., Morelati, F., Rebulla, P., Masera, G., Red cell alloantibodies in patients with thalassemia major. Results of na Italian cooperative study (1985) Transfusion, 25, p. 110Spanos, T., Karageorga, M., Ladis, V., Peristeri, J., Hatziliami, A., Kattamis, C., Red cell alloantibodies in patients with thalassemia (1990) Vox Sang, 58, p. 50Greenwalt, T.J., Zelenski, K.R., Transfusion support for hemoglobinopathies (1984) Clin. Haematol., 13, pp. 151-165Charache, S., Problems in transfusion therapy (1990) N. Engl. J. Med., 322, pp. 1666-1668. , editorialPerkins, H.A., The safety of the blood supply: Making decisions in transfusion medicine (1992) Blood Safety: Current Challenges, pp. 125-150. , Nance SJ, ed. Bethesda: American Association of Blood BanksColes, S.M., Klein, H.G., Holland, P.V., Alloimmunization in two multitransfused patient populations (1981) Transfusion, 21, pp. 462-466Michail-Merianou, V., Pamphili-Panouspoulou, L., Piperi-Lowes, L., Pelegrinis, E., Karaklis, A., Alloimmunization to red cell antigens in thalassemia: Comparative study of usual versus better-match transfusion programmes (1987) Vox Sang, 52, p. 95Reid, M.E., Yazdanbakhsh, K., Molecular insights into blood groups and implications for blood transfusions (1998) Current Opinion in Hematology, 5, pp. 93-102Avent, N.D., Human erythrocyte antigen expression: Its molecular bases (1997) Br. J. Biom. Sci., 54, pp. 16-37Lee, T.H., Donegan, E., Slichter, S., Bush, M.P., Transient increase in circulating donor leucocytes after allogeneic transfusions in Immunocompetent recipients compatible with donor cell proliferation (1995) Blood, 85, pp. 1207-1214Adams, F.T., Davenport, R.D., Rcardon, D.A., Roth, M.S., Detection of circulating donor white blood cells in patients receiving multiple trasnfusions (1992) Blood, 80, pp. 551-555Lee, T.-H., Paglieroni, T., Ohro, H., Holland, P.V., Bush, M.P., Longterm multi-lineage chimerism of donor leucocytes in transfused trauma patients (1996) Blood, 88, p. 265. , abstrRios, M., Cash, K., Strupp, A., Uehlinger, J., Reid, M.E., DNA from urine sediment or buccal cells can be used for blood group molecular genotyping (1999) Immunehematology, 15, pp. 61-65Reid, M.E., Rios, M., Powell, D., Charles-Pierre, D., Malavade, V., DNA from blood samples can be used to genotype patients who have recently received a transfusion (2000) Transfusion, 40, pp. 1-6Davies, L., Dibner, M.D., Battey, J.F., (1986) Basic Methods in Molecular Biology, , Elsevier Science Publishing Co. Inc., New YorkLee, S., Wu, X., Reid, M.E., Zelinski, T., Redman, C., Molecular basis of the Kell (K1) phenotype (1995) Blood, 85, pp. 912-916Olivès, B., Merriman, M., Bailly, P., Bain, S., Barnett, A., Todd, J., Cartron, J.-P., Merriman, T., The molecular basis of the Kidd blood group polymorphism and its lack of association with type 1 diabetes susceptibility (1997) Hum. Mol. Genet., 6, pp. 1017-1020Chaudhuri, A., Polyakova, J., Zbrezezna, V., Williams, K., Gulati, S., Pogo, A.O., Cloning of glycoprotein D cDNA, which encodes the major subunit of the Duffy blood group system and the receptor for the Plasmodium vivax malaria parasite (1993) Proc. Natl. Acad. Sci. USA, 90, pp. 10793-10797Iwamoto, S., Omi, T., Kajii, E., Ikemoto, S., Genomic organization of the glycophorin D gene: Duffy blood group Fy a/Fy b alloantigen system is associated with a polymorphism at the 44-amino residue (1995) Blood, 85, pp. 622-626Tournamille, C., Collin, Y., Cartron, J.-P., Van Le Kim, C., Disruption of a GATA motif in the Duffy gene promotor abolishes erythroid gene expression in Duffy-negative individuals (1995) Nature Genet., 10, pp. 224-228Rios, M., Reid, M.E., Naime, D., Chaudhuri, A., Pogo, A.O., Bianco, C., Importance of GATA box analysis in genotyping for the Duffy blood group system (1997) Transfusion, 37 (S), pp. 101S. , abstrZimmerman, P.A., Woolley, I., Masinde, G.L., Miller, S.M., McNamara, D.T., Hazlett, F., Mgone Alpers, M.P., Kazura, J.W., Emergence of FY*A(null) in a Plasmodium vivax-endemic region of Papua New Guinea (1999) Proc Natl Acad Sci. USA, 96 (24), pp. 13973-13977. , Nov 23Olsson, M.L., Hansson, C., Akesson, I.E., Avent, N.D., Daniels, G.L., Detection of the common alleles at the Duffy blood group locus by allele-specific primer PCR (1997) Transfusion, 37 (S), pp. 102S. , abstrCartron, J.-P., Bailly, P., Van Le Kim, C., Insights into the structure and function of membrane polypeptides carrying blood group antigens (1998) Vox Sang, 74 (SUPPL. 2), pp. 29-64Huang, C.H., Molecular insights into the Rh protein family and associated antigens (1997) Curr Opin Hematol., 4, pp. 94-103Huang, C.H., Blumenfeld, O.O., MNSs blood groups and major glycophorins: Molecular basis for allelic variation (1995) Molecular Basis of Major Human Blood Group Antigens, pp. 153-183. , cartron J-P, Pouger P, eds. New York: Plenum PressAvent, N.D., Reid, M.E., The Rh Blood group system: A review (2000) Blood, 95, pp. 1-1

Scientia'2022: livro de resumos alargados

Sem resumo disponível.publishe

Estabilidade do divisor no maciço montanhoso Gerês - Larouco

Analisa-se a estabilidade do divisor no maciço montanhoso Gerês - Larouco (bacias do Lima e Cávado), através da aplicação dos parâmetros de Gilbert e do índice χ. Os resultados mostram uma tendência geral para a estabilidade. No entanto, em setores específicos, os resultados indicam migração do divisor para Sul, i.e., a bacia do Lima está agressiva relativamente à do Cávado. Discrepâncias entre parâmetros, em cursos de água de setores de paisagem transiente, exigem pesquisas mais aprofundadas