Do politicians at central level use accounting information? Some evidence from the Portuguese case

This article aims at analysing the type of information, as well as its use and usefulness, by politicians, either members of parliament or members of central government in Portugal, addressing particularly the following question: What type of accounting (budgetary and financial) information politicians (parliamentarians and members of government) use, what is its usefulness and for what purposes? The empirical study is based on interviews with head politicians, namely the head of the Parliamentary Commission of Budget, Finance and Public Administration (COFAP) and the Budget Secretary of State. On the other hand, interviews were also conducted with head officials of units that prepare information for politicians – the Technical Unit of Budgetary Support (UTAO) working for the Parliament, and the Budget General Department (DGO), working for the Government.info:eu-repo/semantics/publishedVersio

Financial information use in parliamentary debates in a changing context

Applying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context. There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using financial information by politicians – the use with positive sentiments of those government-related, to legitimize their policies, and with negative sentiments when they pass to the opposition, using it as ammunition or to divert attention from measures implemented when they were in power.info:eu-repo/semantics/publishedVersio

Distribution of individual wave overtopping volumes on mound breakwaters

[EN] Conventional mound breakwaters are usually designed to withstand low mean wave overtopping discharges and a low proportion of overtopping waves (P-ow). Existing formulas to estimate P-ow, and maximum individual wave overtopping volume are usually based on tests with high P-ow; this study is focused on mound breakwaters subjected to P-ow, < 0.2. The performance of the 2-parameter Weibull and Exponential distributions is examined in order to describe individual wave overtopping volumes of mound breakwaters in non-breaking wave conditions. A new methodology is applied to 164 small-scale 2D physical tests to identify the number of overtopping waves, and the corresponding individual wave overtopping volumes. Utility functions are used to consider the relative relevance of the observed data: in this study, a quadratic utility function depending on all the individual wave overtopping volumes and step utility functions with 10%, 30% and 50% of the highest volumes are used to fit the Weibull and Exponential distributions. In this study, a new estimator of P-ow is proposed to improve the predictions required to estimate the maximum individual wave overtopping volume. Existing estimators of P-ow, underpredict the largest values of P-ow, measured in the physical tests. The parameters fitted to the Weibull and Exponential distributions using the quadratic utility function provide estimations of the dimensionless maximum individual wave overtopping volume with relative mean squared errors rMSE = 10.4% and 10.6%, respectively. When CLASH Neural Network-estimated mean overtopping rates are used to predict the maximum individual wave overtopping with the quadratic utility function, the 2-parameter Weibull and Exponential distributions provide rMSE = 31.6% and rMSE = 33.3%, respectively. The new estimators proposed in this study improve the predictions of P-ow and maximum individual wave overtopping volumes on conventional mound breakwaters designed for low wave overtopping rates.The authors are grateful for financial support from European FEDER and Spanish Ministerio de Economia y Competitividad (Grants BIA2012-33967 and BIA2015-70435-R), SATO (OHL Group), Universitat Politecnica de Valencia (Grant SP20180111, Primeros Proyectos de Investigacion (PAID-06-18), Vicerrectorado de Investigacion, Innovacion y Transferencia de la Universitat Politecnica de Valencia) and CDTI (Centro para el Desarrollo Tecnologico e Industrial). The authors also thank Debra Westall for revising the manuscript.Molines, J.; Herrera, MP.; Gómez-Martín, ME.; Medina, JR. (2019). Distribution of individual wave overtopping volumes on mound breakwaters. Coastal Engineering. 149:15-27. https://doi.org/10.1016/j.coastaleng.2019.03.006S152714

An Electrochemical Outlook on Tamoxifen Biotransformation: Current and Future Prospects

Tamoxifen is a nonsteroidal antiestrogen that is currently and widely used in the treatment of breast cancer in all of its stages, in adjuvant therapy as a long-term suppressant of tumor recurrence and also as a chemopreventive agent in women that are in high risk of developing this type of estrogen-dependent cancer. From a toxicological and (bio)analytical point of view the knowledge of the metabolic pathways of a drug is found to be extremely important. So, in the present work the most important tamoxifen biotransformation steps were reviewed in the light of recent pharmacological data. This overview also includes the current controversy concerning tamoxifen DNA-damaging (genotoxic) versus non-genotoxic mechanisms. A special focus will be given to the putative application of electrochemical methods as a modern and reliable analytical tool for determination of tamoxifen and its metabolites. Moreover, the potential of DNA electrochemical sensors for detection of structural damage to DNA as a basis for toxicity screening is highlighted. Future prospects looking for the importance of developing new analytical methodologies are also discussed.info:eu-repo/semantics/publishedVersio

A transcriptomic approach to the metabolism of tetrapyrrolic photosensitizers in a marine annelid

Funding Information: Funding: The authors also acknowledge DPGM (the Portuguese General Directorate for Marine Policy) for funding the MARVEN project (ref. FA_05_2017_007). The Portuguese Foundation for Science and Technology (FCT) funded project WormALL (PTDC/BTA-BTA/28650/2017), which includes the contract attributed to M.D. and the fellowship attributed to A.P.R. UCIBIO and LAQV are financed by national funds from FCT, UID/Multi/04378/2020 and UID/QUI/50006/2020, respectively. Publisher Copyright: © 2021 by the authors. Licensee MDPI, Basel, Switzerland.The past decade has seen growing interest in marine natural pigments for biotechnological applications. One of the most abundant classes of biological pigments is the tetrapyrroles, which are prized targets due their photodynamic properties; porphyrins are the best known examples of this group. Many animal porphyrinoids and other tetrapyrroles are produced through heme metabolic pathways, the best known of which are the bile pigments biliverdin and bilirubin. Eulalia is a marine Polychaeta characterized by its bright green coloration resulting from a remarkably wide range of greenish and yellowish tetrapyrroles, some of which have promising photodynamic properties. The present study combined metabolomics based on HPLC-DAD with RNA-seq transcriptomics to investigate the molecular pathways of porphyrinoid metabolism by comparing the worm’s proboscis and epidermis, which display distinct pigmentation patterns. The results showed that pigments are endogenous and seemingly heme-derived. The worm possesses homologs in both organs for genes encoding enzymes involved in heme metabolism such as ALAD, FECH, UROS, and PPOX. However, the findings also indicate that variants of the canonical enzymes of the heme biosynthesis pathway can be species-and organ-specific. These differences between molecular networks contribute to explain not only the differential pigmentation patterns between organs, but also the worm’s variety of novel endogenous tetrapyrrolic compounds.publishersversionpublishe

Neuronal cholesterol metabolism increases dendritic outgrowth and synaptic markers via a concerted action of GGTase-I and Trk

We are deeply thankful to Professor David W. Russell (University of Texas Southwestern Medical Center) for the kind gift of the anti-CYP46A1 antibody. This work was supported by FEDER (COMPETE Programme) and national funds from Fundacao para a Ciencia e a Tecnologia (FCT), Portugal, research grants iMed.ULisboa (UID/DTP/04138/2013), PTDC/SAU/NMC/110809/2009 (to E.R.), SFRH/BD/78041/2011 (to M.M.) SFRH/BPD/95855/2013 (to M.J.N), and, Swedish Research Council (J.L.R. and I.B.), Marie Curie Career Integration Grant and Novo Nordisk Fonden (J.L.R.) and Swedish Brain Power (I.B.).Cholesterol 24-hydroxylase (CYP46A1) is responsible for brain cholesterol elimination and therefore plays a crucial role in the control of brain cholesterol homeostasis. Altered CYP46A1 expression has been associated with several neurodegenerative diseases and changes in cognition. Since CYP46A1 activates small guanosine triphosphate-binding proteins (sGTPases), we hypothesized that CYP46A1 might be affecting neuronal development and function by activating tropomyosin-related kinase (Trk) receptors and promoting geranylgeranyl transferase-I (GGTase-I) prenylation activity. Our results show that CYP46A1 triggers an increase in neuronal dendritic outgrowth and dendritic protrusion density, and elicits an increase of synaptic proteins in the crude synaptosomal fraction. Strikingly, all of these effects are abolished by pharmacological inhibition of GGTase-I activity. Furthermore, CYP46A1 increases Trk phosphorylation, its interaction with GGTase-I, and the activity of GGTase-I, which is crucial for the enhanced dendritic outgrowth. Cholesterol supplementation studies indicate that cholesterol reduction by CYP46A1 is the necessary trigger for these effects. These results were confirmed in vivo, with a significant increase of p-Trk, pre- and postsynaptic proteins, Rac1, and decreased cholesterol levels, in crude synaptosomal fractions prepared from CYP46A1 transgenic mouse cortex. This work describes the molecular mechanisms by which neuronal cholesterol metabolism effectively modulates neuronal outgrowth and synaptic markers.publishersversionpublishe

Comparison of ratioing and RCNA methods in the detection of flooded areas using Sentinel 2 Imagery (case study: Tulun, Russia)

Climate change and natural disasters caused by hydrological, meteorological, and climatic phenomena have a significant impact on cities. Russia, a continental country with a vast territory of complex geographic–ecological environments and highly variable climatic conditions, is subject to substantial and frequent natural disasters. On 29 June 2019, an extreme precipitation event occurred in the city of Tulun in the Irkutsk oblast, Russian Federation, which caused flooding due to the increase in the water level of the Iya River that passes through the city, leaving many infrastructures destroyed and thousands of people affected. This study aims to determine the flooded areas in the city of Tulun based on two change detection methods: Radiometric Rotation Controlled by No-change Axis (RCNA) and Ratioing, using Sentinel 2 images obtained before the event (19 June 2019) and during the flood peak (29 June 2019). The results obtained by the two methodologies were compared through cross-classification, and a 98% similarity was found in the classification of the areas. The study was validated based on photointerpretation of Google Earth images. The methodology presented proved to be useful for the automatic precession of flooded areas in a straightforward, but rigorous, manner. This allows stakeholders to efficiently manage areas that are buffeted by flooding episodes.LA/P/0069/2020info:eu-repo/semantics/publishedVersio

Crude glycerol in the diets of the juveniles ofAmazon catfish(female Pseudoplatystoma punctifer x male Leiarius marmoratus)

This research aimed to determine the best inclusion level of crude glycerol in the diet of the Amazon catfish (Pintado), through zootechnical performance, body composition, metabolic profile and histopathology. The experiment was conducted at the Laboratory of Morphophysiology and Biochemistry of Neotropical Fishes of the Federal University of Tocantins. There was used 150 juvenilles of pintado, these with initial weight of 6,83 ± 1,11 (g) and 10,06 ± 0,57 (cm) lenght in a completely randomised design, with 3 replications (10 animals in each one). They were fed with five diets containing increasing levels of glycerol (0 g kg-1, 50 g kg-1, 75 g kg-1, 100 g kg-1, and 125 g kg-1) during 90 days (30 days of adaption and 60 experimental days). The indexes were evaluated and they did not present statistical difference between each other, except for the specific growth rate, which showed a moderate linear behavior and muscular glycogen that at the level of 125 g kg-1 presented a lower concentration compared with the control diet (0 g kg-1). Regarding histology, the crude glycerin did not cause significant hepatic and renal changes in the referred specie, since the alterations found in the two tissues were considered lesions that did not compromise the functioning of the organ or that are reversible. Finally, it was indicated that the juveniles of Amazon Pintado are able to metabolize the crude glycerin up to 100 g kg-1level

Óbitos por acidentes de trânsito entre adolescentes e jovens: comportamento e uso de equipamentos de segurança

Introduction: Traffic accidents in the young population are an important cause of death in Brazil. Among the factors that contribute to its occurrence and fatality, the behavior of the driver stands out, especially when dealing with adolescents and young people, due to the characteristics of this age group. Objective: To analyze the traffic accidents that led to death, involving adolescents and young people (10 to 24 years old), in Cuiabá-MT, in 2009. Methods: A descriptive study, based on death certificates and household surveys Victims. Results: Deaths from motorcycle accidents (40.9%) and automobile accidents (31.8%) were highlighted, both in the driver condition. There was a predominance of males among the victims (86.4%). Among women, car drivers (66.7%) and pedestrians (33.3%) prevailed. Among men, motor vehicle drivers (47.4%) and motorcycle drivers (22.7%) stood out. Among the motorcycle victims, 44.4% did not wear a helmet, 55.5% did not respect the signs and 33.3% used alcohol and driving. Among the car drivers, 85.7% were not in the habit of wearing seat belts and 57.1% used alcohol and driving. Pedestrian victims did not usually cross the exclusive strip (50.0%) or wait for the green light for the pedestrian (50.0%). Cyclist victims did not wear helmets and agricultural machine drivers were not in the habit of wearing seat belts. Conclusions: The results point to the need for preventive actions that focus on the reduction of risk behavior in traffic, which may interrupt the chain of determination of these accidents. The importance of enforcement and compliance with the law regarding the use of safety equipment, speed limit, blood alcohol content, respect for signage and use of the pedestrian lane is added.Introdução: Os acidentes de trânsito na população jovem representam importante causa de óbito no Brasil. Entre os fatores que contribuem para sua ocorrência e fatalidade, destaca-se o comportamento do condutor, principalmente em se tratando de adolescentes e jovens, em virtude das características próprias dessa faixa etária. Objetivo: Analisar os acidentes de trânsito que levaram a óbito, envolvendo adolescentes e jovens (10 a 24 anos), em Cuiabá-MT, em 2009. Métodos: Estudo descritivo, a partir das declarações de óbito e de inquérito domiciliar com a família das vítimas. Resultados: Destacaram-se os óbitos por acidentes com motocicleta (40,9%) e automóvel (31,8%), ambos na condição de condutor. Houve predomínio do sexo masculino entre as vítimas (86,4%). Entre as mulheres, prevaleceram as condutoras de automóvel (66,7%) e pedestres (33,3%). Entre os homens, se sobressaíram os condutores de automóvel (47,4%) e de motocicleta (22,7%). Entre as vítimas condutoras de moto, 44,4% não costumavam usar capacete, 55,5% não respeitavam a sinalização e 33,3% costumavam ingerir álcool e dirigir. Entre as vítimas condutoras de automóvel, 85,7% não tinham o hábito de usar cinto de segurança e 57,1% costumavam ingerir álcool e dirigir. As vítimas pedestres não costumavam atravessar na faixa exclusiva (50,0%) e nem aguardar o sinal verde para o pedestre (50,0%). As vítimas ciclistas não costumavam usar capacete e os condutores de máquina agrícola não tinham o hábito de usar cinto de segurança. Conclusões: Os resultados apontam para a necessidade de ações preventivas que enfoquem a redução do comportamento de risco no trânsito, o que pode interromper a cadeia de determinação destes acidentes. Soma-se a importância da fiscalização e cumprimento da lei no que se refere ao uso de equipamentos de segurança, limite de velocidade, índice de alcoolemia, respeito à sinalização e uso da faixa para pedestres