Design of management accounting systems in public administration: A case study

Purpose: This work aims to design a management accounting system (MAC) framework for a public sector organization. Many public entities experience difficulties in designing and implementing MACs. Our proposal intends to be as a useful tool in the accomplishment of this task. Methodology: A comprehensive case study of the organizational structure and operational activity was performed, following an interventionist research with the aim of designing a cost accounting system for a public sector organization. Results: A framework for implementing a management accounting system in the public sector is proposed. Originality: The literature highlights the difficulty and failure in the implementation of management accounting systems in the public sector organizations. This research intends to contribute to this discussion, presenting a roadmap for the MAC’s implementation process, highlighting possible obstacles that may arise.info:eu-repo/semantics/publishedVersio

Development of New-Concept Clean Technologies to Extract Metals from Primary and Secondary Sources

Development of new-concept hydrometallurical technologies promoted by Tecnicas Reunidas is providing efficient and clean means for metals extraction from diverse primary & secondary sources, such as conventional or low-grade concentrates and ores, lead-acid batteries, domestic batteries, effluents from electronic industry, etc. Rele-vant characteristics of the recently developed processes regarding extraction of zinc, lead, silver, nickel and copper metals are the following: environmentally friendly, value added products and by-products, flexibility to a great variety of feed materials, adapted to local market requirements, easy to be combined with existing plants available for small and large capacities and on-site installation close to the metal sources

Parto Diferido em Gravidez Gemelar Bicoriônica: um Caso com 154 Dias de Latência

Premature delivery often complicates multifetal pregnancies, placing neonates at risk of serious morbidity and mortality. In select cases, preterm birth of one sibling may not require delivery of the remaining fetus(es), which may remain in utero for a delayed-interval delivery, consequently improving neonatal morbidity and mortality. Currently, there is no consensus on the best protocol for the optimal management of these cases. We report one case of delayed-interval delivery of a dichorionic pregnancy assisted in our center. In this case, prophylactic cerclage, tocolytic therapy and administration of broad-spectrum prophylactic antibiotics enabled delivery at 37 weeks, corresponding to 154 days of latency, which is, to our knowledge, the longest interval described in the literature. The attempt to defer the delivery of the second fetus in peri-viability is an option that should be offered to parents after counseling, providing that the clinical criteria of eligibility are fulfilled. The correct selection of candidates, combined with the correct performance of procedures, as well as fetal and maternal monitoring and early identification of complications increase the probability of success of this type of delivery.info:eu-repo/semantics/publishedVersio

Experiência no curso de estudantes de 1º ano – um estudo no âmbito das tutorias de acompanhamento na Universidade de Évora

O presente estudo pretende conhecer a experiência no curso de estudantes de 1º ano que ingressaram na Universidade de Évora no final do 1º semestre. Estudos realizados sobre a percepção dos estudantes relativa ao contexto de aprendizagem no ensino superior indicam forte relação com as abordagens à aprendizagem e apresentam forte relevância para a compreensão da forma como os estudantes acedem ao conhecimento e para a definição de processos de aprendizagem de elevada qualidade (Entwistle, 2009; Chaleta & Entwistle, 2011). Os dados foram obtidos através da aplicação do CEQP (Ramsden, 2005; 2006; Chaleta et al, 2012) com 565 estudantes de diferentes cursos e áreas científicas. Os resultados indicaram que a experiência no curso é positiva para o conjunto dos estudantes havendo necessidade de observar com mais atenção as questões relacionadas com a avaliação. A grande maioria dos estudantes revela também satisfação com o curso que frequenta. Palavras-Chave: Experiência no Curso; Tutorias de Acompanhamento; CEQP; Ensino Superior. Abstract This study examine the experience in the course of the 1st year students who entered at the University of Évora. Studies on the perception of students on the learning environment in higher education indicate a strong relationship with the approaches to learning and have strong relevance to the understanding how students access the knowledge and the definition of high quality learning processes (Entwistle, 2009; Chaleta & Entwistle, 2011). The data were obtained by applying the CEQP (Ramsden, 2005, 2006; Chaleta et al, 2012) with 565 students from different courses and scientific areas. The results indicated that the course experience is positive for all the students but we need to look more closely at the issues related to assessment. The vast majority of students also reveals satisfaction with the course who attends Keywords: Course Experience; Mentor Monitoring; CEQP; Higher Education

Musculoskeletal disorders in nurses who provide home care

Work related musculoskeletal disorders (WRMSDs) have been described as the most important occupational health problem tormenting the nursing workers. This work demonstrated a preliminary analysis on the evaluation of responses to a questionnaire based on one developed by Kuorinka and colleagues. Main goal of this work is the characterisation and evaluation of the risk of WRMSDs on the home care nursing. The first results reveal that a great percentage of the respondents provide home care. The most frequent complaints are in spine and shoulders. There are no significant association between the related disorders and the home car

Musculoskeletal complaints in nurses who provide home-based healthcare

Work related musculoskeletal disorders (WRMSDs) have been described as the major occupational health problem affecting nurses. Main goals of this work are the characterization and evaluation of musculoskeletal complaints in nurses who work at Health Centres at the Northern Portugal and that provide home-based care. This work demonstrates an analysis of the responses to a questionnaire based on one other developed by Kuorinka and colleagues. The body areas with more complaints are the back and shoulders. There is statistically significant association only between “musculoskeletal complaints in the lumbar region” and “provide home care” (OR=4.21 (p<0.05), 95% Confidence Interval [1.4; 13.2]). Based on these results we can say that nurses who provide home-based care have a fourfold chance of having musculoskeletal complaints in the lumbar region than the others

Forecasting the risk of WRMSDs in home care nurses

Studies regarding work related musculoskeletal disorders (WRMSDs) in nurses have been carried out mostly in hospitals or in other institutional contexts. Information about this theme in providing home-based care is scarce. The main goals of this work are the characterization of musculoskeletal complaints in nurses who work at the Health Centers of the northern Portugal and that provide home-based care, the identification of the main risk factors present in the homecare context and the development of statistical models to forecast the risk in the same context. The principal methodology used in this work was a questionnaire developed in electronic format which was based on the “Standardized Nordic Questionnaire” for the analysis of musculoskeletal symptoms. It were used univariate models of binary logistic regression to estimate the risk of WRMSDs present in the practice of home-based care and also to assess which risk factors that could contribute to the appearance of complaints in the lumbar region in the professionals who provide homecare. The body areas with more musculoskeletal complaints are the back and the shoulders. The nurses who provide home care have nearly triple chance of having musculoskeletal complaints in the lumbar region than their counterparts of Health Centers (OR=3.19 (p<0.05), 95% Confidence Interval [1.26; 8.08]). We obtained various statistical models for forecast the risk of having low back complaints in home care nurses. From all of them was selected the one that presented more stability and reliability. The model performance was evaluated by ROC (Receiver Operating Characteristic) analysis yielding a value for the area under the ROC curve of 0.889 (p<0.05). This value reveals a high discriminating power, that is, the model is able to correctly forecast the complaints in the lumbar region in 88.9% of cases

Work-related musculoskeletal disorders in home care nurses: study of the main risk factors

BACKGROUND: Nurses are a risk group for work-related musculoskeletal disorders (WMSDs). Several studies reveal that nurses have high prevalence rates of injuries and symptoms related to WMSDs. However, many of these studies focus mostly on hospital nurses. Worldwide, few studies include home care nurses. Objective This work aimed to identify the body region most affected by musculoskeletal complaints in home care nursing, and subsequently develop a statistical model, that includes the main risk factors, to predict the risk of having musculoskeletal complaints in the identified region. Methods The research method was based on the Standardised Nordic Questionnaire applied to home care nurses working at Health Centres of northern Portugal. Univariate and multivariate models of logistic regression were used to meet the goals of this work. Results Home care nurses have a three times greater chance of having lumbar complaints than their counterparts working only at Health Centres (OR = 3.19 (p < 0.05), with a 95% confidence interval [1.256; 8.076]). A statistical model with seven variables (forearm posture; static postures; arm posture; arm supported; bed height; job satisfaction; assistive devices) was obtained to predict lumbar complaints. Conclusions The lumbar region was identified as the most affected by musculoskeletal complaints. These complaints were associated with seven factors.This work was financed by National Funds - Portuguese Foundation for Science and Technology, under UID/CEC/00319/2013.info:eu-repo/semantics/publishedVersio

Prostacyclin production in rat aortic smooth muscle cells: role of protein kinase C, phospholipase D and cyclooxygenase-2 expression

Objective: The present study was designed to investigate the role of protein kinase C (PKC) and phospholipase D (PLD) in angiotensin II (AngII)- and phorbol ester (PMA)-induced cyclooxygenase-2 (COX-2) expression and prostacyclin (PGI2) production in rat aortic smooth muscle cells (VSMC). Methods: Prostacyclin production in cultured VSMC was determined by radioimmunoassay. PKC activity was examined by measuring the transfer of 32P from (γ-32P)ATP to histone III-S. COX-2 expression was determined by Western blotting. To measure PLD activity, thin layer chromatography was used. Results: AngII (50 nM) and PMA (100 nM) promoted the translocation of PKC activity from the cytosol to the membranes within 30 min, followed by a strong increase in PLD activity as well as COX-2 expression and PGI2 production. After 48 h exposure to PMA, PKC was downregulated resulting in a complete suppression of its activity. PKC-downregulation and the PKC inhibitor CGP41251 abolished PMA- and AngII-induced PLD activation, suppressed the stimulatory effect of PMA on COX-2 expression and PGI2 production and strongly inhibited that of AngII. Furthermore, AngII- and PMA-induced PGI2 production depended on protein synthesis and COX-2 but not COX-1 activity. Inhibition of PLD-mediated phosphatidic acid (PA) formation by 1% 1-butanol abolished AngII-induced COX-2 expression and PGI2 secretion, while dioctanoyl PA increased COX-2 expression and PGI2 production in a time- and concentration-dependent manner. Conclusion: Our results indicate that in VSMC, AngII promotes PGI2 production to a large extent through a rise in COX-2 expression which is mediated by PA generated from increased PKC-dependent PLD activit