O regime de normalização para as microentidades

Mestrado em Contabilidade - AuditoriaCom a feitura deste trabalho, pretende fazer-se uma apresentação do Sistema de Normalização Contabilística, implementado em Portugal para as Microentidades. Começar-se-á por fazer uma abordagem histórica da sua evolução e apresentar-se-á os motivos da sua implementação, assim como as principais diferenças existentes entre as Normas Contabilísticas para as Microentidades, o Sistema de Normalização Contabilística e as Normas já existentes para as Pequenas Empresas. Evidenciar-se-á também as diferenças encontradas no que diz respeito às Demonstrações Financeiras obrigatórias para as Microentidades e as diferenças entre o código de contas destas entidades.The present work is a presentation of the Accounting Standardization System implemented in Portugal for micro entities. Taking a historical approach to their development and give reasons for its implementation, as well as key differences between the accounting standards for micro-entities, the System Accounting Standards and existing Standards for Small Businesses and demonstrates the differences in respect to the financial statements required for micro entity and the differences between the code of accounts of these entities

The moderating effect of parenting styles on the relationship between social anxiety and depressive symptomatology in adolescents

Intruduction: The comorbidity between depression and social anxiety is high in adolescence. Parental emotion socialization behaviors have been associated with the development of social skills and depressive symptomatology. Objectives: This study aims to explore the moderating effect of parenting styles on the relationship between social anxiety and depression, to study the associations between them, and to analyze the relationship between parenting styles, social anxiety and depressive symptomatology in adolescents. Methods: The sample consisted of 122 parents and their children. Self-report instruments were used to assess social anxiety, depressive symptomatology and parenting styles. Results: It was found that social anxiety is significantly associated to depression and that the former has a predictive effect on the latter. The parenting styles revealed no significant associations with either depressive symptomatology or with social anxiety, but a moderating effect of explorer parenting style was found in the relationship between social anxiety (public performance) and depressive symptomatology. Conclusions: The present investigation confirmed the existence of a significant association between social anxiety and depressive symptomatology in adolescence and suggests an effect of parental practices of emotional socialization in this relation, which, however, should be replicated in future research. It will also be important to study the effect of parenting styles on children's emotional regulation skills and their possible mediating effect on the relationship between social anxiety and depression.info:eu-repo/semantics/publishedVersio

Prostituição feminina no contexto dos direitos sociais

This monograph of the Final Paper for a Bachelor's Degree in Social Work at the Federal University of Tocantins, has as its object of study the female prostitution in the context of social rights, based on the importance that the rights aimed at this category have for the strands that fight the stigmas in which prostitution is entwined. In order to investigate the context of social rights in which the demands of women prostitutes are included and the struggle process that this category has needed to establish for the development of public policies aimed at the social and legal protection of female prostitution, the path to arriving at this investigation were: to analyze the meaning of prostitution in capitalist sociability; identify the marks of prostitution as a profession and know the public policies for social protection and rights to exercise prostitution. A basic, qualitative bibliographic research was developed. Its theoretical contribution was based on works and productions by authors and recognized researchers in the field of studies on prostitution. The research concluded that there is a need for field work so that women in situations of prostitution can report their goals to the collective of prostitutes and, thus, strengthen the organization of this category, to put pressure on the State in order to be noticed as a social category in need. public policies and respect for their dignity, without having to face prejudice. In view of this result, it appears that even in the face of the struggles of these women, there are still no public policies aimed at women in prostitution situations, despite the existence of some NGOs and social projects that support the daily struggle of prostitutes, aiming to achieve recognition of this category as prostitutes and free women who need to be recognized by the State, and respected.Esta monografia de Trabalho de Conclusão de Curso de Bacharelado em Serviço Social da Universidade Federal do Tocantins, tem como objeto de estudo a prostituição feminina no contexto dos direitos sociais, embasado na importância que os direitos voltados a essa categoria tem para as vertentes que combatem os estigmas em que a prostituição está entrelaçada. Com o objetivo de investigar o contexto dos direitos sociais em que se incluem as demandas das mulheres prostituas e o processo de luta que essa categoria tem necessitado estabelecer para a elaboração de políticas públicas direcionadas a proteção social e legal a prostituição feminina, o caminho para se chegar a essa investigação foram: analisar o significado da prostituição na sociabilidade capitalista; identificar as marcas da prostituição como profissão e conhecer as políticas públicas de proteção social e direitos ao exercício da Prostituição. Desenvolveu-se uma pesquisa básica, de natureza qualitativa do tipo bibliográfica. Seu aporte teórico foi fundamentado em obras e produções de autores e reconhecidos pesquisadores no campo dos estudos sobre a prostituição. A pesquisa concluiu que há necessidade de trabalhos de campo para que as mulheres em situação de prostituição possam relatar seus objetivos para a coletividade das prostitutas e, assim, fortalecer a organização dessa categoria, para pressionar o Estado no intuito de serem notadas como categoria social necessitada de políticas públicas e de respeito a sua dignidade, sem ter que enfrentarem preconceito. Diante desse resultado, constata-se que mesmo perante as lutas dessas mulheres, ainda não há políticas públicas direcionadas às mulheres em situação de prostituição, apesar da existência de algumas ONG’s e projetos sociais que dão suporte a luta diária das prostitutas, visando alcançar o reconhecimento dessa categoria como prostitutas e mulheres livres que precisam ser reconhecidas pelo Estado, e respeitadas

O pensamento econômico e o pensamento jurídico: evolução e paradigmas

The changes started from the century. The eighteenth century with the Industrial Revolution caused a huge change in the way of living from a new conception of work and consumption, affecting the organization of societies in the face of the unstable and permanent relationship between capital and labor. From this, law and economics intertwine in discussions about the financial system, state budget, economic order, public policy, social rights, gravitating the discussion about the collision between resource scarcity and the need for rights. Parallel to this, constitutionalism and legal thinking have undergone paradigmatic transformations, since constitutionalism is a political and interdisciplinary movement reflecting a fundamental choice of society. The dialogue between these sciences has not always been complete, as scientific knowledge has developed from specific methodological procedures, making the legal and economic sciences create barriers in the ability to combine by adopting different language codes. The work modestly proposes to bring these areas closer to knowledge, making a parallel between economic and legal thinking, using as basis the economic theories and constitutionalism from the century. XVIII, seeking to make an approximation between law and economy. Key words: Law and economics. Constitutionalism. Capitalist dynamics.As mudanças iniciadas a partir do séc. XVIII com a Revolução Industrial provocaram uma imensa mudança no modo de viver a partir de uma nova concepção de trabalho e consumo, repercutindo na organização das sociedades diante da relação instável e permanente entre capital e trabalho. A partir disso, direito e economia se entrelaçam em discussões sobre sistema financeiro, orçamento estatal, ordem econômica, políticas públicas, direitos sociais, gravitando a discussão sobre a colisão entre escassez de recursos e necessidade por direitos. Paralelo a isso, o constitucionalismo e o pensar jurídico passaram por transformações paradigmáticas, uma vez que o constitucionalismo é um movimento político e interdisciplinar reflexo de uma escolha fundamental da sociedade. O diálogo entre estas ciências nem sempre foi completo, porquanto o saber científico foi se desenvolvendo a partir de procedimentos metodológicos específicos, fazendo com que as ciências jurídicas e econômicas criassem barreiras na capacidade de se conjugar ao adotarem códigos de linguagem diversos. O trabalho propõe de forma modesta aproximar estas áreas do saber, fazendo um paralelo entre pensamento econômico e jurídico, utilizando-se como base as teorias econômicas eo constitucionalismo a partir do séc. XVIII, buscando realizar uma aproximação entre direito e economia. Palavras-chaves: Direito e economia. Constitucionalismo. Dinâmica capitalista

Screening of worldwide cowpea collection to drought tolerant at a germination stage

Supplementary material related to this article can be found, in the online version, at doi: https://doi.org/10.1016/j.scienta.2018.11.082.Global warming has an increasing impact on the availability of water for agriculture. Crops tolerant to high temperatures and drought, such as cowpea (Vigna unguiculata L. Walp.), have an added value in the near future. The main objective of this study was to evaluate the effect of drought on seed germination and seedling emergence of cowpea genotypes, in order to screen the most tolerant genotypes. Seeds from 58 cowpea genotypes all over the world were submitted to two stress conditions, induced by PEG-6000 (corresponding to osmotic potentials of -0.75 bars and -1.5 bars). Germination and seedling growth parameters, vigor index and proline content were determined to assess drought tolerance. The results revealed significant differences of all parameters among genotypes after treatments and interaction of both. Water stress caused a general decrease in germination and seedling growth, while an increase in proline content was observed. A high variation of drought responses were detected among genotypes, being possible to select seven genotypes (C11, C18, C44, C46, C47, C50 and C54) as tolerant to drought at germination stage. These results will be useful to select the best suitable parents for insertion in future breeding programs.This study was supported by EUROLEGUME project. This project has received funding from the European Union's Seventh Framework Programme for research, technological development and demonstration under grant agreement no 613781. European Investment Funds by FEDER/COMPETE/POCI - Operational Competitiveness and Internationalization Programme, under Project POCI-01-0145-FEDER-006958 and National Funds by FCT - Portuguese Foundation for Science and Technology, under the projects UID/AGR/04033/2013 and UID/AGR/04046/2013

Elastic and ultradeformable liposomes for transdermal delivery of active pharmaceutical ingredients (APIs)

Administration of active pharmaceutical ingredients (APIs) through the skin, by means of topical drug delivery systems, is an advanced therapeutic approach. As the skin is the largest organ of the human body, primarily acting as a natural protective barrier against permeation of xenobiotics, specific strategies to overcome this barrier are needed. Liposomes are nanometric-sized delivery systems composed of phospholipids, which are key components of cell membranes, making liposomes well tolerated and devoid of toxicity. As their lipid compositions are similar to those of the skin, liposomes are used as topical, dermal, and transdermal delivery systems. However, permeation of the first generation of liposomes through the skin posed some limitations; thus, a second generation of liposomes has emerged, overcoming permeability problems. Various mechanisms of permeation/penetration of elastic/ultra-deformable liposomes into the skin have been proposed; however, debate continues on their extent/mechanisms of permeation/penetration. In vivo bioavailability of an API administered in the form of ultra-deformable liposomes is similar to the bioavailability achieved when the same API is administered in the form of a solution by subcutaneous or epi-cutaneous injection, which demonstrates their applicability in transdermal drug delivery.This research was funded by the Portuguese Science and Technology Foundation (FCT/ MCT) and European Funds (PRODER/COMPETE), under the project reference UIDB/04469/2020 (strategic fund), co-financed by FEDER, under the Partnership Agreement PT2020. The work is also supported by the National Science Centre within the MINIATURA 4 for a single research activity (grant No: 2020/04/X/ST5/00789) and by the START 2021 Program of the Foundation for Polish Science (FNP) granted to Aleksandra Zielinska.info:eu-repo/semantics/publishedVersio

Horizontal subsurface flow constructed wetlands for mitigation of ametryn-contaminated water

The feasibility of using constructed wetlands (CWs) for the mitigation of pesticide runoff has been studied in the last decade. However, a lack of related data was verified when subsurface flow constructed wetlands (SSF CWs) are considered for this purpose. In the present work, SSF CWs were submitted to continuous ametryn addition and evaluated during an I I-week period, with the aim of determining the feasibility of these systems for mitigation of contaminated water. Ametryn was not added to one CW cell in order to provide a control for the experiments. Monitoring of treatment performance was executed by standard water quality parameters, ametryn chromatography quantification and macrophyte (Typha latifolia L) nutritional and agronomic property analysis. Results indicated that 39% of the total initially added amount of ametryn was removed, transferred or transformed. Herbicide metabolism and mineralisation were carried out by chemical and biological mechanisms. No statistic differences were observed in nutritional contents found in the T. latifolia crops of the CWs after the experimental period. Moreover, the biomass production (one valuable source of renewable energy) was equal to 3.3 t.ha(-1) (dry matter) in wetland cells. It was concluded that constructed wetland systems are capable of mitigating water contaminated with ametryn, acting as buffer filters between the emission sources and the downstream superficial water bodies

Inovação tecnológica e cargas de trabalho dos profissionais de saúde: revisão da literatura latino-americana

O intenso processo de inovação tecnológica, na atualidade, provoca modificações no mundo do trabalho que podem afetar ascargas de trabalho e a saúde dos trabalhadores. Neste contexto, o presente estudo tem por objetivo identificar a produção doconhecimento latino-americano que trata da influência da inovação tecnológica nas cargas de trabalho dos profissionais desaúde. Realizou-se uma revisão integrativa, seleção de artigos, teses ou dissertações, publicados em periódicos indexados nabase de dados LILACS nos últimos cinco anos. Foram encontradas onze publicações, as quais foram analisadas conformeprocedência, tipo de estudo, objetivos das pesquisas, metodologia empregada, referencial teórico utilizado e resultados. Osresultados evidenciaram concentração das publicações no Brasil, pesquisas com abordagem qualitativa, realizadas eminstituições públicas e no ambiente hospitalar. Conclui-se que os temas inovação tecnológica e cargas de trabalho estãopresentes na literatura latino-americana, no entanto não existem estudos que abordem o impacto do uso de novastecnologias nas cargas de trabalho dos profissionais do setor

Literatura distópica e sociedade da informação: Uma análise das menções ao romance 1984 de George Orwell no livro Modernidade Líquida de Bauman

It discusses the mentions to George Orwell's novel 1984, made by Zygmunt Bauman in Liquid Modernity (2001). It is based on the possibility of using dystopian literature as an instrument of reflection, in dialogue with theoretical works concerning the information society. The aim of this study is to discuss Bauman's interpretation of 1984 and its suitability as an allegory of the information society. Bauman's allusions to 1984 reveal the presence of concepts, namely: metaphors of 'solid' and 'liquid', informational control, privacy and spectacularization of social life. Recent studies on the information society that refer to 1984 are retrieved and included in the discussion. It follows from this study that, although Bauman supports that Orwell's novel is a characterization of the 'solid' stage of modern society, there are grounds for defending a divergent path of interpretation. The conclusion points to the existence of elements for the consideration of issues relating to the information society in Orwell's novel. It is observed how the literature participates in a relevant way in the effort of critical understanding of the information society.Habla de las menciones de la novela 1984, de George Orwell, realizada por Zygmunt Bauman en Modernidad líquida (2001). Se basa en la posibilidad de utilizar la literatura distópica como instrumento de reflexión, en diálogo con trabajos teóricos sobre la sociedad de la información. El objetivo de este estudio es discutir la interpretación de Bauman del 1984 y su idoneidad como alegoría de la sociedad de la información. Las alusiones de Bauman al 1984 revelan la presencia de conceptos, a saber: metáforas de 'sólido' y 'líquido', control informativo, privacidad y espectacularización de la vida social. Estudios recientes sobre la sociedad de la información que se refieren al 1984 se recuperan e incluyen en el debate. De este estudio se desprende que, aunque Bauman apoya que la novela de Orwell es una caracterización de la etapa “sólida” de la sociedad moderna, hay motivos para defender un camino de interpretación divergente. La conclusión apunta a la existencia de elementos para el examen de las cuestiones relativas a sociedad de la información en la novela de Orwell. Se observa cómo la literatura participa de manera relevante en el esfuerzo de la comprensión crítica de la sociedad de la información.Discute as menções ao romance 1984 de George Orwell, feitas por Zygmunt Bauman em Modernidade Líquida (2001). Baseia-se na possibilidade de emprego da literatura distópica como instrumento de reflexão, em diálogo com trabalhos teóricos sobre a sociedade da informação. O objetivo do estudo é discutir a interpretação feita por Bauman acerca do 1984 e sua adequação como alegoria da sociedade da informação. As alusões de Bauman ao 1984 revelam a presença de conceitos, a saber: metáforas de ‘sólido’ e ‘líquido’, controle informacional, privacidade e espetacularização da vida social. Estudos recentes sobre a sociedade da informação que fazem referência ao 1984 são recuperados e incluídos na discussão. Resulta deste estudo que, embora Bauman sustente que o romance de Orwell seja uma caracterização da etapa ‘sólida’ da sociedade moderna, existem fundamentos para defender uma via divergente de interpretação. A conclusão aponta a existência de elementos para a consideração de questões relativas à sociedade da informação na novela de Orwell. Constata-se como a literatura participa de forma relevante do esforço de compreensão crítica da sociedade da informação