The role of cost accounting in the university performance measurement in Portugal

Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the traditional system of costing everything, a budget with a limited base. Originally, it was designed to calculate real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management, can be summarized as follows: o Obtain information of how costs are found, both the ones corresponding to the internal activities as well as those for external services rendered and the cost realized investments; o Obtain information for cost and control management, with efficiency indicators of how the planned objectives were achieved and the efficient use of available resources. This paper aims at knowing the role of cost accounting in the public sector of higher education, and checks its contribution for the establishment of the management indicators in public institutions of higher education.Cost Accounting, management, indicators, education

Spontaneous regression of a pulmonary adenocarcinoma after core needle biopsy

Spontaneous regression (SR) of cancer, especially lung cancer, is a rare biological event with a mechanism that is not currently understood. Immunological mechanisms seem to be the stronger explanation in SR of a lung cancer. We report the rare case of SR of a lung adenocarcinoma stage IA, in a 75-year-old man, which was incidentally diagnosed and histologically confirmed. Due to the patient’s comorbidities and his poor pulmonary function, stereotactic radiotherapy was scheduled. However, by the time the treatment was due to start, the tumor was no longer detectabl

The Terceira Rift, Azores: a melt inclusion study of submarine lavas

The Azores plateau, a bathymetric high, is seated on an anomalous mantle domain located in the Azores Triple Junction where the American, EUR and AFR lithospheric plates meet. The cause for these anomalies is controversial but many authors consider the presence of an anomalously hot/wet enriched mantle probably supplied by a plume [3]. The origin, size and present location of the plume is under debate but an area near Terceira is the favoured plume centre [2]. The Terceira Rift (TR) defines the EUR/AFR plate boundary of the Azores triple junction. The TR is a 550 km long, generally ESE trending line of volcanic massifs along the axis (e.g. São Miguel, D. João de Castro, Terceira and Graciosa) alternating with deep basins (e.g. Hirondelle basin) interpreted as volcanically unfilled rift valley segments [3]. Vesicular, porphyritic basalts were sampled along the Terceira Rift during Portuguese scientific cruises (EMEPC 2007-2009). Initial studies focused on the adjacent areas Don João de Castro - DJC (submarine volcano) and Hirondelle - Hir (basin). Major and trace element data of phenocrysts (olivine, clinopyroxene, plagioclase), groundmass and exposed melt inclusions found in these vesicular lavas depict only slight differences between the two sites. DJC samples depict higher Fo and Mg# in olivine and clinopyroxene, respectively. Chondrite-normalized REE data indicate that groundmass material is LREE-enriched in both Hir and DJC lavas. Exposed melt inclusions (MI) show similar REE patterns compared to their hosts. Clinopyroxene in both sites display L-MREE enriched, HREE depleted sinusoidal patterns. MI were found in olivine, clinopyroxene and plagioclase phenocrysts. MI are glassy to completely opaque and devitrified, with one or more bubbles, and sulfide globules (SG). SG are spherical, depict two-phase lamellar intergrowths of Fe-Ni and Cu-Fe phases, and are ubiquitous in DJC and Hir lava samples. Some lavas display SG within clinopyroxene-hosted MI and dispersed in the groundmass. Preliminary data suggest that lavas found in these areas of the Terceira Rift were sulfur-saturated in different stages of their evolution; during early fractionation and prior to eruption. The geochemistry of melt inclusion will contribute to the understanding of mantle source, melting and mixing processes in the Terceira Rift, Azores

O capital intelectual no sector público

Com a denominação de Capital Intelectual pretende-se reconhecer o conjunto de activos intangíveis de que dispõe uma organização. Os administradores das entidades públicas gerem activos intangíveis, tanto ou mais que os seus colegas das empresas privadas, o que justifica o seu crescente interesse nos progressos do Capital Intelectual. É, de qualquer modo, um tanto difícil aplicar ao sector público modelos desenhados para as empresas, tanto mais que os objectivos das administrações públicas diferem das empresas privadas, como a maximização do resultado ou a criação de valor para o accionista. Os recursos humanos, com os seus conhecimentos, habilidades e atitudes são fundamentais para que a entidade atinja os seus objectivos. A determinação do Capital Intelectual permite o estabelecimento de objectivos realistas assim como a pronta resolução dos problemas. Este trabalho é de duplo objectivo: analisar os distintos critérios propostos na literatura para diferenciar entre tipos de Capital Intelectual e propor um modelo de Capital Intelectual adaptado às características especiais do sector público. Apresentam-se também alguns indicadores de gestão do Capital Intelectual destinados ao sector público, agrupados em várias categorias

A certificação de alimentos orgânicos: influência na decisão de compra do consumidor ecologicamente consciente

O objetivo principal do presente estudo é compreender o processo de decisão de compra de Alimentos Orgânicos do consumidor Ecologicamente Consciente, em particular, o impacto da certificação no referido processo. Pretende-se entender o comportamento do consumidor numa perspetiva de marketing e contribuir para a criação de produtos/serviços sustentáveis, que resultem em fatores críticos de sucesso e em vantagem competitiva para as instituições que os desenvolvam.N/

Development of pH-sensitive polymeric nanoparticles for targeted drug delivery to the ischemic heart

Trabalho Final de Mestrado Integrado, Ciências Farmacêuticas, Universidade de Lisboa, Faculdade de Farmácia, 2017Heart failure post-myocardial infarction remains one of the global leading causes of mortality. The therapeutics, available today, only ameliorate the symptoms, without having any preventive effect on the, functional and structural, heart-remodeling process that ensues after such ischemic event. For this, lately, nanotechnology has emerged as a possible alternative to overcome countless limitations of conventional cardiovascular medicine. The present study focus on the preparation of nanoparticles with resort to the emulsification and solvent evaporation method, using the spermine-modified acetalated dextran as polymer for selective drug delivery of a cardioprotective drug. Additionally, it dwells on the subsequent functionalization resorting to crosslinking chemistry and using propylene glycol as a bioconjugate, given its hydrophilic properties and ability to prolong the nanoparticles’ plasma half-life. The process and formulation variables, explored in this investigation, whether on preparation or functionalization, revealed to be of crucial importance to the nanosystem’s characteristics. The optimization, on propylene glycol conjugation, was not possible, for the drug-loaded nanoparticles, within the time frame set for the experimental work. Upon PEGylation, major improvements were verified in colloidal stability (assessed in cell culture medium) and cytocompatibility (assessed in rat myoblasts). The drug release did not follow the pH-sensitive solubility pattern of the polymer, that is, with burst release in acidic conditions and sustained release in neutral pH. Several points to take in consideration and suggestions, for future work, are presented on how to refine this platform for intracellular nanodelivery.Uma das principais causas de mortalidade, a nível global, continua a ser insuficiência cardíaca pós-enfarte do miocárdio. As terapêuticas atualmente disponíveis apenas atenuam os sintomas, sem qualquer efeito de prevenção no processo de remodelação cardíaca, funcional e estrutural, que se inicia após o episódio de isquemia. Por isto, a nanotecnologia tem, ultimamente, emergido como uma possível alternativa para superar as inúmeras limitações da terapia cardiovascular convencional. O presente estudo foca-se na preparação de nanopartículas recorrendo ao método de emulsificação e evaporação do solvente, utilizando como polímero dextrano modificado com grupos acetais e espermina para a veiculação seletiva de um fármaco cardio-protetor. Adicionalmente, incide na posterior funcionalização recorrendo a química de reticulação e utilizando como biconjugado o propilenoglicol, atendendo às suas propriedades hidrofílicas e capacidade de prolongar a semivida das nanopartículas no plasma. As variáveis de processo e formulação, exploradas nesta investigação, quer na preparação quer na funcionalização, revelaram ter uma importância crucial nas características do nano-sistema. A otimização da conjugação com propilenoglicol não foi possível para as nanopartículas com fármaco, dentro da janela temporal concebida para o trabalho experimental. Após a peguilação, foram verificadas claras melhorias na estabilidade coloidal (avaliada em meio de cultura) e citocompatibilidade (avaliada em mioblastos de rato). A libertação do fármaco não seguiu o padrão da solubilidade do polímero, sensível ao pH, isto é, com libertação imediata em condições ácidas e libertação retardada a pH neutro. Diversas considerações a ter em conta e sugestões, para futuros trabalhos, são apresentadas no sentido de aperfeiçoar esta plataforma de nano-veiculação intracelular

Transparency and Accountability in Portuguese Public Universities

Universities are one of the most important institutions in our society. They are knowledge-creating organizations that contribute to the social and economic development of society through new concepts, ideas, applications, and inventions. They play a key role in social criticism, identifying key issues and contributing to informed public debates. Governance is a relatively new concept in the approach to the literature on public management. It is related to the way in which a society or organization is governed or to the creation of conditions for the existence of a social order, triggered by collective actions. In this article we will study the models of university governance and analyze the problem of accountability in its context, with a view to assessing the transparency with which financial information is currently disseminated in Portugal, by public Higher Education Institutions.info:eu-repo/semantics/publishedVersio

Corporate Governance and Internatial Audit in Public Higher Education Institutions in Portugal

Governance covers a comprehensive analysis of how higher education is governed. Governance comprises a complex set of aspects such as the legal framework, the features of the institutions, the form of relationship with the whole system, the funding model, as they are being held accountable on how money is spent and the less formal structures and relationships that affect behavior.The radical changes in the university environment, has imposed changes within the higher education institutions (HEIs). The massification of education and the reduction of the company's willingness to fund the decrease in government funding and increasing institutional autonomy have forced universities to adopt new forms of manageme In Portugal, the Legal Regime of Higher Education Institutions (RJIES) sought to promote meaningful change and a paradigm shift in the governance of these institutions in Portugal. The main objective of this article is to understand the consequences that the new regulations had in the governance of HEI and in the adaptation of processes, in a context of reduction of higher education funding

Integrated reporting in the public sector – special focus on portuguese public university

Sustainability reporting began to emerge in the 1990s, with the aim of providing stakeholders with information on the company's performance through social, governance and environmental aspects (Eccles and Spiesshofer, 2017). The relevance of non-financial information has grown significantly, as more and more investors argue that financial information is not enough to understand the performance and value of the organization. At a time when companies want greater transparency, it is necessary that social justice and environmental protection are increasingly a reality. Information users, on the other hand, are more aware of the need to promote sustainable long-term profitability. Focusing on universities, these are essential pillars of society. Its main mission includes two main aspects, which are teaching and research; however, these entities were also called upon to contribute to society through the provision of services, their third mission. Do all public universities in Portugal produce sustainability reports? Or will it just be a few? The aim of this study is to carry out a survey of the accounts of these institutions, to assess whether they include sustainability reports, through which they convey to stakeholders their practices in this area

Variability of noise levels from railways

The purpose of this study is to determine the variability of noise levels associated with the pass-by of the same type of train at a point, near a railway, and compare this variability with the standard uncertainty, due to the operation of the source, established in ISO 1996-2: 2007, and in the document "Determination of Lden and Lnigth Using Measurements: 2006", from the European Work Group IMAGINE. With these results we can know the measurement effort required to achieve a certain standard uncertainty