Determinantes da auditoria voluntária nas PME portuguesas

Este estudo baseia-se numa amostra de PME portuguesas recolhida da base de dados SABI entre os anos de 2015 e 2017 e tem como objetivos validar os determinantes da auditoria voluntária identificados na investigação científica já realizada sobre este tema bem como, criar um modelo preditivo para verificar se as PME portuguesas obrigadas a ter auditoria financeira optariam por continuar a ter auditoria financeira, caso pudessem escolher. Em relação ao primeiro objetivo conclui-se que os determinantes da auditoria voluntária em Portugal são: o tamanho da empresa, o custo de financiamento, o planeamento tributário, a dispersão de capital, a variação do volume de negócios, a atratividade da empresa a potenciais investidores, a existência de dificuldades financeiras, a rotação do ativo, a localização geográfica da empresa numa região com um nível de competitividade alto e a atividade económica da mesma ser no setor dos serviços. As evidências encontradas em relação ao segundo objetivo revelam que, a maior parte das PME sob a forma jurídica de sociedades anónimas (90,055%) manteriam a auditoria financeira caso ficassem isentas de tal obrigação mas que a maior parte das PME sob a forma jurídica de sociedades por quotas acima dos limites do artigo 262º do CSC (81,148%) não o fariam. Isto sugere que os limites legais para isentar as empresas de auditoria financeira poderiam ser revistos e aumentados.This study is based on a sample of Portuguese SMEs from the SABI database between 2015 and 2017 and it aims to validate the determinants of voluntary audit identified in the scientific research already conducted on this topic as well as, to create a predictive model to verify if SMEs required to have financial audit, would choose to do so if they could choose. Regarding the first objective, it can be concluded that the determinants of voluntary audit in Portugal are: the size of the company, the cost of financing, tax planning, capital dispersion, variation in turnover, attractiveness of the company to potential investors, the existence of financial difficulties, asset turnover, the geographical location of the company in a region with a high level of competitiveness and, finally, its economic activity in the services' sector. Evidence from the second objective shows that most SMEs in the legal form of jointstock companies (90.055%) would maintain the financial audit if exempted from such an obligation but most SMEs in the legal form of private limited companies, above the limits of Article 262 of the CSC (81.148%), would not. This suggests that the legal limits to exempt financial audit firms should be reviewed and increased

Palinologia e estratigrafia do PZ superior da ZOM, NW e SW de Portugal

Doutoramento em GeociênciasNeste trabalho descreve-se e interpreta-se a estratigrafia e palinologia de rochas sedimentares e metassedimentos de idade devónica e carbónica aflorantes ao longo da zona de cisalhamento Porto-Tomar, a Sul na Bacia de Santa Susana e em vários locais onde afloram os Calcários de Odivelas. Existe um registo de sedimentação descontínuo possivelmente associado a esta zona de cisalhamento desde o Devónico Superior até ao Pennsylvaniano. Desde o Devónico Superior até ao Mississippiano esta sedimentação é marinha, de carácter essencialmente turbiditico com uma tendência geral para se tornar mais proximal. A maturação térmica atingida por estas rochas (Unidade de Albergaria-a-Velha) é alta e a unidade é considerada pós-madura em termos de potencial gerador de hidrocarbonetos. O metamorfismo incipiente é acompanhado por intensa deformação. A bacia do Buçaco é inteiramente terrestre e tem a sua idade restrita ao Gjeliano (Pennsylvaniano superior). O controlo da sedimentação pela actividade da zona de cisalhamento Porto-Tomar é evidente. A sua maturação térmica é relativamente baixa (dentro da catagénese) e a deformação menos intensa, contrastando com a Unidade de Albergaria-a-Velha com a qual parece ter uma relação geométrica complexa, de origem tectónica. As relações de campo e dados da maturação térmica permitem inferir um evento térmico e de deformação à escala regional entre o Serpukoviano e o Gjeliano e outro, essencialmente de deformação, entre o Gjeliano e o Carniano (Triássico Superior). A bacia de Santa Susana tem características semelhantes à do Buçaco, visto estar enquadrada também numa zona de cisalhamento importante que neste caso separa a Zona de Ossa-Morena da Zona Sul Portuguesa. A sua idade é kasimoviana, possivelmente também moscoviana (Pennsylvaniano médio). A evolução térmica da bacia e a relação estrutural com as unidades circundantes permite inferir um evento térmico e de deformação regionalmente importante entre o Viseano e o (?)Moscoviano-Kasimoviano. O estudo detalhado de vários locais onde afloram os Calcários de Odivelas permite desenhar uma paleogeografia regional durante o intervalo Emsiano terminal-Givetiano (fim do Devónico Inferior – Devónico Médio) para o sector Oeste da Zona de Ossa-Morena: Actividade vulcânica em regime marinho (e talvez subaéreo), formando edifícios vulcânicos no topo dos quais (e possivelmente também em altos fundos estruturais) se instalaram recifes, tendo a comunidade recifal, em termos de diversidade, persistido durante todo ou grande parte deste intervalo de tempo. O evento Choteč basal é observável num destes locais.The Palynology and Stratigraphy of Devonian and Carboniferous sedimentary rocks and metasediments outcropping along the Porto-Tomar shear zone are described and interpreted. The Palynology and Stratigraphy of the Santa Susana Basin and of the Odivelas Limestone are also described and interpreted. There is a discontinuous sedimentary record possibly associated with the Porto-Tomar shear zone extending from the Late Devonian to the Pennsylvanian. From the Late Devonian to the Mississippian, the sedimentation was marine, essentially turbiditic, with a general shallowing trend. The thermal maturation of these rocks (Albergaria-a-Velha Unit) is high, and the unit is considered to be post-mature in terms of hydrocarbon generation potential. The incipient metamorphism is accompanied by intense deformation. The Buçaco basin is entirely terrestrial and its age is restricted to the Gzhelian (upper Pennsylvanian). The sedimentation is clearly controlled by the Porto- Tomar shear zone. Its thermal maturity is relatively low (within catagenesis range) and the deformation milder, contrasting with the Albergaria-a-Velha Unit. The contact between the two is tectonic. The field evidences and the thermal maturity data of the basin and surrounding units point to an important regional thermal and deformation event that took place between the Serpukovian and the Gzhelian and another, essentially tectonic, between the Gzhelian and the Carnian (Upper Triassic). The Santa Susana basin has similarities with the Buçaco basin as it is also within an important shear zone, in this case separating the Ossa-Morena and South Portuguese Zones. Its age is kasimovian, and possibly moscovian (middle Pennsylvanian). The thermal evolution of the basin and the structural relations with the surrounding units point to a regional scale thermal and tectonic event occurring between the Viséan and the (?)Moscovian- Kasimovian. The detailed study of several occurrences of the Odivelas Limestone allow an insight to the regional palaeogeography of the Western Ossa-Morena Zone during the latest Emsian – Givetian interval (latest lower Devonian – middle Devonian): marine (and possibly sub-aerial) volcanic activity forming volcanic buildings on top of which reef communities developed (and possibly on structural highs). The reef biota persisted, in terms of diversity, during all or most of this time interval. The basal Choteč event is recorded in one of these occurrences.FCT - SFRH/BD/23787/2005POCI 2010 - medida IV.3QREN - POPH - Tipologia 4.

Em direcção a uma laringe artificial electrónica : fundamentos técnico-científicos e ensaios preliminares

Tese de mestrado. Engenharia Biomédia (Área de Especialização de Sinais e Imagens Médicas). Faculdade de Engenharia. Universidade do Porto, Faculdade de Medicina. Universidade do Porto. 200

Um estudo piloto sobre medo e risco de queda: o impacto de um programa de exercício multicomponente de 8 meses em adultos idosos residentes na comunidade

Este estudio tuvo como objetivo examinar el impacto del efecto de un programa de ejercicio de componentes múltiples de 8 meses en adultos mayores que viven en la comunidad. Utilizamos una estrategia inclusiva para examinar la viabilidad de un programa de ejercicio de tres veces por semana. Tener más de 60 años, la capacidad de pararse y caminar con o sin equipo de asistencia, ser físicamente inactivo, autorización médica y vivir en la comunidad fueron todos los criterios de elegibilidad. Se utilizaron la prueba Timed-up and Go y la Berg Balance Scale para examinar el riesgo de caídas. Se utilizó la Fall-Efficacy Scale International para examinar el miedo a las caídas. El programa de ejercicio basado en la comunidad involucró atreinta y cinco participantes, la edad promedio fue de 67.54 años (SD = 3.81) y el 71% eran mujeres. Las tasas de asistencia variaron de 76% a 100% en promedio. Hubo una tendencia significativa hacia una mejora clínicamente importante en el timed-up and go test (t = 4.66; p < .001; d = 0.20), escala de equilibrio de Berg (t = -11.20; p < .001; d = 1.47) y escala internacional de eficacia contra caídas (t = 5.81; p < .001; d = 0.88). Este estudio ha proporcionado evidencia preliminar de que un programa de ejercicio de bajo costo basado en la comunidad de 8 meses puede ser efectivo para mejorar la agilidad, el equilibrio y disminuir el miedo a caerse en las personas mayoresThe objective of this study was to investigate the impact of an 8-month multicomponent exercise program in community-dwelling older adults. A comprehensive approach was employed to assess the feasibility and effectiveness of a thrice-weekly exercise intervention. Aged over 60 years, the capacity to stand and walk with or without assistive equipment, being physically inactive, medical clearance, and living in the community were all eligibility criteria. The Timed-up and Go test and Berg Balance Scale were used to examine risk of falling. The Fall-Efficacy Scale International was used to examine the fear of falling. The community-based exercise program involved thirty-five participants, the average age was 67.54 years (SD = 3.81) and 71% were female. At-tendance rates ranged from 76% to 100% on average. There was a significant trend toward a clinically important improvement in the timed-up and go test (t = 4.66; p < .001; d = 0.20), berg balance scale (t = -11.20; p < .001; d = 1.47) and fall-efficacy scale international (t = 5.81; p < .001; d = 0.88). This study has provided preliminary evidence that an 8-month community-based low-cost exercise program may be effective in improving agility, balance, and decreasing fear of falling in older peopleEste estudo teve como objetivo examinar o impacto do efeito de um programa de exercício multicomponente de 8 meses em idosos residentes na comunidade. Usamos uma estratégia inclusiva para examinar a viabilidade de um programa de exercícios três vezes por semana. Idade acima de 60 anos, capacidade de ficar em pé e andar com ou sem equipamento auxiliar, ser inativo fisicamente, ter autorização médica e morar na comunidade foram todos os critériosde elegibilidade. O teste Timed-up and Go e a Escala de Equilíbrio de Berg foram usados para examinar o risco de queda. A Fall-Efficacy Scale International foi utilizada para examinar o medo de cair. O programa de exercícios comunitários envolveu trinta ecinco participantes, a idade média foi de 67,54 anos (DP = 3.81) e 71% eram do sexo feminino. As taxas de adesão variaram de 76% a 100%, em média. Houve uma tendência significativa para uma melhora clinicamente importante no timed-up and go test (t = 4.66;p < .001; d = 0.20), escala de equilíbrio de Berg (t = -11.20; p < .001; d = 1.47) e escala de eficácia de queda internacional (t = 5.81; p < 0.001; d = 0.88). Este estudo forneceu evidências preliminares de que um programa de exercícios de baixo custobaseado na comunidade de 8 meses pode ser eficaz para melhorar a agilidade, o equilíbrio e diminuir o medo de cair em idoso

A pilot study on fear and risk of fall: The impact of an8-month multicomponent exercise program in community-dwelling aged adults

The objective of this study was to investigate the impact of an 8-month multicomponent exercise program in community-dwelling older adults. A comprehensive approach was employed to assess the feasibility and effectiveness of a thrice-weekly exercise intervention. Aged over 60 years, the capacity to stand and walk with or without assistive equipment, being physically inactive, medical clearance, and living in the community were all eligibility criteria. The Timed-up and Go test and Berg Balance Scale were used to examine risk of falling. The Fall-Efficacy Scale International was used to examine the fear of falling. The community-based exercise program involved thirty-five participants, the average age was 67.54 years (SD = 3.81) and 71% were female. At-tendance rates ranged from 76% to 100% on average. There was a significant trend toward a clinically important improvement in the timed-up and go test (t = 4.66; p < .001; d = 0.20), berg balance scale (t = -11.20; p < .001; d = 1.47) and fall-efficacy scale international (t = 5.81; p < .001; d = 0.88). This study has provided preliminary evidence that an 8-month community-based low-cost exercise program may be effective in improving agility, balance, and decreasing fear of falling in older people.info:eu-repo/semantics/publishedVersio

Effects of a 24-week low-cost multicomponent exercise program on health-related functional fitness in the community-dwelling aged and older adults

This study aimed to examine the effects of a low-cost multicomponent exercise program on health-related functional fitness in the community-dwelling aged and older adults. As a second objective, this study compared the exercise program between aged adults (<65 years) and those considered elderly ( 65 years). Materials and Methods: Forty-eight participants were included in the exercise program, and their mean age was 64.73 years ( 5.93 years). The Senior Fitness Tests were performed by each participant. A dynamometer was used to assess hand grip strength, and body composition was assessed considering the body mass index. Paired-sample t test was used to compare data at baseline and after the exercise program, considering the total sample. Afterwards, a 2   2 analysis of variance was used to examine differences within and between groups. Results: Statistically significant improvements in the chair stand (t = 14.06; p < 0.001; d = 0.42), arm curl (t = 12.10; p < 0.001; d = 0.58), 2 min step test (t = 9.41; p < 0.001; d = 0.24), timed up and go test (t = 5.60; p < 0.001; d = 0.19), and hand grip strength (t = 3.33; p < 0.001; d = 0.15) were observed. There were also significant differences in the back scratch (t = 6.68; p 0.05). Conclusion: This study provides evidence that a 24-week low-cost community-based exercise program can improve functional fitness in aged and in older adults. The exercise program supplied the necessary data to construct further randomized controlled trials that can be performed in the community in an environmentally sustainable fashion and applied, not only to the elderly, but also to those transitioning to this age group.This research was funded by national funds through the Portuguese Foundation for Science and Technology, I.P., grant number UIDB/04748/2020 and grant number UIDB/04045/2020info:eu-repo/semantics/publishedVersio

Social-Cognitive Theories to Explain Physical Activity

Despite the widely recognized health benefits of physical activity, participation in regular physical activity falls far short of the Global Action Plan on Physical Activity 2018–2030. More than half of the population does not reach current recommendations, and around one-fourth is not sufficiently active at all. Understanding social-cognitive theories may aid in the creation of interventions to improve long-term physical activity maintenance. The current work covers theory and research on physical activity patterns. It specifically provides an overview of contemporary conceptualizations of motivational and cognitive theories, as well as reviews recent perspectives on how physical activity can be adopted and maintained. Key questions, such as whether physical activity can be executed purely based on cognitive functions, are also addressed. Furthermore, this review identifies possible and effective intervention strategies to promote physical activity.info:eu-repo/semantics/publishedVersio

Environmental impact and occupational risk in gasification plants processing residues of sewage sludge and refuse-derived fuel: a review

The authors acknowledge financial support provided by Fundação para a Ciência e Tecnologia from Ministério da Ciência, Tecnologia e Ensino Superior (grant no. SFRH/BD/111956/2015), cofinanced by Programa Operacional Potencial Humano and União Europeia-Fundo Social Europeu.Scope & Goals: This article reviews recent scientific reports on environmental impact, as well as occupational safety and health, of gasification plants using residues of sewage sludge and refuse-derived fuel. Methods: The survey, covering a 10-year time span, was made through a typical systematic review of the literature, retrieved from online databases of scientific publications and by using general search engines; cross-referencing of citations included in documents was also considered. Results: Two tables summarising 38 publications were created, indicating relevant studies on the selected topics and providing a short description on risks, goals and main findings of each study, followed by a general discussion. Conclusions: Overall, gas explosion and inhalation of toxic gases were the most common risks reported in published studies, being considered negligible if safety measures are adopted; however there are fewer studies focusing on occupational safety in gasification plants than those focused on environmental hazards. Release of heavy metals, tar production and toxic gases are the main environmental concerns. From the prevention viewpoint, this review shows that treatment and valorisation of harmful tars is key feature that must be improved in the future to enable a sustainable development of this technology at a commercial scale.publishersversionpublishe

Hybrid multisite silicon neural probe with integrated flexible connector for interchangeable packaging

Multisite neural probes are a fundamental tool to study brain function. Hybrid silicon/polymer neural probes combine rigid silicon and flexible polymer parts into one single device and allow, for example, the precise integration of complex probe geometries, such as multishank designs, with flexible biocompatible cabling. Despite these advantages and benefiting from highly reproducible fabrication methods on both silicon and polymer substrates, they have not been widely available. This paper presents the development, fabrication, characterization, and in vivo electrophysiological assessment of a hybrid multisite multishank silicon probe with a monolithically integrated polyimide flexible interconnect cable. The fabrication process was optimized at wafer level, and several neural probes with 64 gold electrode sites equally distributed along 8 shanks with an integrated 8 µm thick highly flexible polyimide interconnect cable were produced. The monolithic integration of the polyimide cable in the same fabrication process removed the necessity of the postfabrication bonding of the cable to the probe. This is the highest electrode site density and thinnest flexible cable ever reported for a hybrid silicon/polymer probe. Additionally, to avoid the time-consuming bonding of the probe to definitive packaging, the flexible cable was designed to terminate in a connector pad that can mate with commercial zero-insertion force (ZIF) connectors for electronics interfacing. This allows great experimental flexibility because interchangeable packaging can be used according to experimental demands. High-density distributed in vivo electrophysiological recordings were obtained from the hybrid neural probes with low intrinsic noise and high signal-to-noise ratio (SNR).This work has been funded by: national funds through the Foundation for Science and Technology (FCT)—projects UIDB/50026/2020 and UIDP/50026/2020; the projects NORTE-01-0145- FEDER-000013 (“PersonalizedNOS—New avenues for the development of personalized medical interventions for neurological, oncologic and surgical disorders”) and NORTE-01-0145-FEDER-000023 (“FROnTHERA—Frontiers of technology for theranostics of cancer, metabolic and neurodegenerative diseases”), supported by Norte Portugal Regional Operational Programme (NORTE 2020), under the PORTUGAL 2020 Partnership Agreement, through the European Regional Development Fund (ERDF); ICVS Scientific Microscopy Platform, member of the national infrastructure PPBI— Portuguese Platform of Bioimaging (PPBI-POCI-01-0145-FEDER-022122); FCT project PTDC/MEDNEU/ 28073/2017 (POCI-01-0145-FEDER-028073); and The Branco Weiss fellowship—Society in Science, (ETH Zurich)