Estudo das principais implicações ao nível do custo do produto quando utilizada a técnica Activity Based Costing : Uma aplicação no sector vinícola

Mestrado em Ciências EmpresariaisEsta pesquisa retrata um estudo de caso de implementação de dois sistemas de custeio diferentes - sistema de custeio total e sistema activity-based costing (ABC) - e demonstra as implicações da escolha de um ou outro sistema. No artigo são apresentados os dois modelos, mostrando as vantagens e desvantagens de cada um, e ainda os requisitos e limitações no uso de uma sistema de custo baseado na actividade. O estudo de caso da empresa Sogrape Vinhos, SA, foi o exemplo escolhido para demonstrar uma possível aplicação prática dos dois modelos numa empresa de produção de vinhos. Por um lado, o objectivo do estudo é compreender o impacto ao nível do custo dos produto usando o sistema ABC ou o sistema de custeio total. Tal como é mostrado no estudo de caso, o sistema de custeio ABC tende a apresentar custos unitários mais elevados, send a principal justificação para este facto a alocação de custos de incorridos que é feita a cada um dos produtos. Por outro lado, este estudo procura reconhecer a influência que os sistemas de custeio apresentam nas decisões tomadas pela gestão, assim como na avaliação da performance organizacional. Por fim, os resultados obtidos dos dois modelos são comparados, concluindo-se que a utilização de um sistema mais complexo traz vantagens para a organização. Aqui é realizada uma simples abordagem da implementação do sistema activity-based costing, realçando-se as implicações do modelo ao nível da performance da empresa.This research reports a case study of implementing two different product costing systems- total costing and activity-based costing (ABC) - and it demonstrates the implications of choosing one or the other. The article presents the two systems, the advantages and the disadvantages of each other are shown and the requirements and the limitations about activity-based costing use. The case study of Sogrape Vinhos, SA was the example chosen to demonstrate the practical application of the two different models in a winemaking organization. On one hand, the objective of this study is to understand the unit cost?s impact using activity-based costing or total costing system. Such as the case study show, the ABC?s system tends to increase the unit cost and the main cause is the amount of incurred costs allocated to the products. On other hand, this study tries to identify the influence of the costing system in the manager?s decisions and the performance valuation. Finally, the results of the two models are compared, and it is concluded that the ABC?s model use brings advantages to the organization. This is a simple approach for implementing an activity-based costing and the performance implications of the model

Prática de ensino supervisionada em Educação Pré-escolar e Ensino do 1º Ciclo do Ensino Básico

O presente relatório foi realizado no âmbito da unidade curricular de Prática de Ensino Supervisionada (PES), inserida no plano de estudos do curso de Mestrado em Educação Pré-Escolar e Ensino do 1.º Ciclo do Ensino Básico, da Escola Superior de Educação do Instituto Politécnico de Bragança. A intervenção em contexto de Educação Pré-Escolar teve a duração de 180 horas, das quais 24 horas foram em contexto Creche. A intervenção em contexto de 1.º Ciclo do Ensino Básico teve a duração de 180 horas. O principal objetivo deste relatório é apresentar o trabalho desenvolvido com as crianças ao longo da nossa PES em ambos os contextos, investigando, descrevendo e refletindo sobre a ação educativa. A nossa prática pedagógica foi desenvolvida na Educação Pré-Escolar (EPE), com um grupo de 20 crianças, com idades de 3 e 4 anos, e no 1.º Ciclo do Ensino Básico (1.º CEB), com um grupo de 23 crianças que integravam o 3.º ano de escolaridade. Ambos os contextos pertenciam à rede pública. Para a realização das atividades nestes contextos, partimos da curiosidade, interesse e necessidades do grupo com apoio nas Orientações Curriculares para a Educação Pré-Escolar e no Programa Nacional do 3.º ano do 1.º Ciclo do Ensino Básico, tendo em conta a nossa questão problema: Qual a importância da motivação no processo ensino-aprendizagem? Com os objetivos: (i) Perceber quais as experiências de aprendizagem que motivam mais o grupo; (ii) Perceber se as interações entre aluno e aluno influenciam a motivação; (iii) Perceber se a afetividade professor aluno influencia a motivação. Os dados foram, maioritariamente, recolhidos através do registo de notas de campo. Como técnica de análise de dados recorremos à análise de conteúdo. Para além disso, a reflexão sobre a prática educativa esteve sempre presente na PES e na escrita deste relatório. Na apresentação que fizemos das experiências de ensino aprendizagem, consideramos que se traduziu num processo descritivo e interpretativo que enquadramos numa abordagem qualitativa. Em termos de resultados pensamos poder concluir que quer num contexto, quer no outro procuramos atender aos interesses e motivações das crianças, não só no espaço sala de atividades/aula, mas também em espaços exteriores à sala. Relativamente às dimensões pedagógicas evidenciaram-se as interações e o modo de como a criança se envolveu na tarefa.This report was carried out within the course of Supervised Teaching Practice (PES), inserted in the Master's course curriculum in Pre-School Education and the 1st cycle of basic education, the Higher Education School Polytechnic Institute of Bragança. The intervention in the context of pre-school education lasted 180 hours, of which 24 hours were in baby nursery context. The intervention in the context of 1st cycle of basic education lasted for 180 hours. The aim of this report is to present the work with the children throughout our PES in both contexts, investigating, describing and reflecting. Our pedagogical practice was developed in Pre-School Education (EPE), with a group of 19 children, ages 3 and 4 years old , and the 1st cycle of basic education (1st CEB), a group of 23 children who were part of the 3rd grade. Both contexts are public institution. To carry out activities in these contexts, we start with the curiosity, interest and group needs with support of the Curriculum Guidelines for Pre-School Education and the National Program of the 3rd year of the 1st cycle of basic education, taking about of our problem question: What is the importance of motivation in the teaching-learning process? With the objectives: (i) To understand which learning experiences that motivate more the group; (ii) To understand if the interactions between student and student influence motivation; (iii) To understand if the teacher student affective influences motivation. Noteworthy that perform content analysis to the information contained in the field notes we record along the Supervised Teaching Practice, in order to meet our experiences and the experiences of children. In addition, we are planning to reflect on the educational practice developed in the submission we make of educational learning experiences, we consider that resulted in a descriptive and interpretive process that obviously we fit a qualitative approach. In terms of results we think we can conclude that either in the context of pre-school education, whether in the context of 1st cycle of basic education we seek to answer the interests and motivations of the children, not only in the activity room space / class, but also in outer space to the room. With regard to pedagogical dimensions showed the interactions and the way how the child was involved in the task

Adding value to bycatch fish species captured in the Portuguese coast—development of new food products

We live in a world of limited biological resources and ecosystems, which are essential to feed people. Consequently, diversifying target species and considering full exploitation are essential for fishery sustainability. The present study focuses on the valorization of three low commercial value fish species (blue jack mackerel, Trachurus picturatus; black seabream, Spondyliosoma cantharus; and piper gurnard, Trigla lyra) and of two unexploited species (comber, Serranus cabrilla and boarfish, Capros aper) through the development of marine-based food products with added value. A preliminary inquiry with 155 consumers from Região de Lisboa e Vale do Tejo (Center of Portugal) was conducted to assess fish consumption, the applicability of fish product innovation, and the importance of valorizing discarded fish. Five products (black seabream ceviche, smoked blue jack mackerel pâté, dehydrated piper gurnard, fried boarfish, and comber pastries) were developed and investigated for their sensory characteristics and consumer liking by hedonic tests to 90 consumers. The most important descriptors were identified for each product (texture, flavor, color, and appearance). Comber pastries had the highest purchase intention (88%), followed by black seabream ceviche (85%) and blue jack mackerel pâté (76%). Sensory evaluations showed a clear tendency of consumers to accept reformulated products, with the introduction of the low-value and unexploited species under study.info:eu-repo/semantics/publishedVersio

Seasonal sensory evaluation of low commercial value or unexploited fish species from the Portuguese coast

Overfishing is increasing over time, and according to FAO (Food and Agriculture Organization), about one third of the world’s fish stocks are now overfished. Thus, diversifying the target species is essential for fisheries sustainability contributing to improve resource-effcient processes. Non-target species can be valuable resources for the development of new food products. However, those species are scarcely studied, and it is of high importance to trace their seasonal sensory profile as a first step towards their valorisation. Therefore, in this study, seasonal influence on sensory properties of five low commercial value or unexploited fish species, namely Trachurus picturatus (blue jack mackerel), Spondyliosoma cantharus (black seabream), Trigla lyra (piper gurnard), Serranus cabrilla (comber) and Capros aper (boarfish), was assessed in order to identify the most favourable season for catching each species. Fish samples were assessed by a panel of 16 semi-trained assessors for sensory attributes previously identified. The evaluation takes place every 2 months. Statistical differences were reported between attributes and seasons for all species, except for T. lyra, which did not present any di erence in its sensory attributes throughout the year.info:eu-repo/semantics/publishedVersio

Adding Value to Bycatch Fish Species Captured in the Portuguese Coast—Development of New Food Products

We live in a world of limited biological resources and ecosystems, which are essential to feed people. Consequently, diversifying target species and considering full exploitation are essential for fishery sustainability. The present study focuses on the valorization of three low commercial value fish species (blue jack mackerel, Trachurus picturatus; black seabream, Spondyliosoma cantharus; and piper gurnard, Trigla lyra) and of two unexploited species (comber, Serranus cabrilla and boarfish, Capros aper) through the development of marine-based food products with added value. A preliminary inquiry with 155 consumers from Região de Lisboa e Vale do Tejo (Center of Portugal) was conducted to assess fish consumption, the applicability of fish product innovation, and the importance of valorizing discarded fish. Five products (black seabream ceviche, smoked blue jack mackerel pâté, dehydrated piper gurnard, fried boarfish, and comber pastries) were developed and investigated for their sensory characteristics and consumer liking by hedonic tests to 90 consumers. The most important descriptors were identified for each product (texture, flavor, color, and appearance). Comber pastries had the highest purchase intention (88%), followed by black seabream ceviche (85%) and blue jack mackerel pâté (76%). Sensory evaluations showed a clear tendency of consumers to accept reformulated products, with the introduction of the low-value and unexploited species under study.info:eu-repo/semantics/publishedVersio

Reproduction of the Blue Jack Mackerel, Trachurus picturatus, in Western Portugal: Microscopic gonad analysis reveals indeterminate fecundity and skipped spawning patterns

This study was partially supported by the European Maritime and Fisheries Fund MAR2020 project “VALOREJET: Valorização de espécies rejeitadas e de baixo valor comercial”, MAR- 01.03.01-FEAMP-0003 and by Fundação para a Ciência e Tecnologia through research contracts attributed to Vera Sequeira (CEECIND/02705/2017) and Ana Rita Vieira (CEECIND/01528/2017) and strategic project UIBD/04292/2020.Blue jack mackerel, Trachurus picturatus, is the fifth most landed fish species in mainland Portugal, but information on its reproductive biology is scarce. From September 2018 to August 2019, 626 specimens were collected from commercial vessels to clarify the reproductive strategy of the T. picturatus population off the west coast of Portugal. The proportion and length range of males and females were similar. Only three of the specimens collected were categorized as immature, indicating that the fish caught in the fishery are primarily mature. The spawning season lasted from late January until the end of March, with gonadosomatic indices being similar for males and females. Fecundity was indeterminate, and estimated batch fecundity ranged between 6,798 (at 25.4 cm TL) and 302,358 oocytes (at 33.8 cm TL). The low number of females showing direct evidence of imminent or recent spawning suggests a low number of spawning events. In addition, 12.7% of females were considered non-reproductive due to ovary abnormalities including parasitic infection by Kudoa species, atretic structures and skipped spawning events. This study highlights the importance of accounting for skipped spawning events and ovary abnormalities in the management of species fisheries.info:eu-repo/semantics/publishedVersio

Modelling Fish Growth with Imperfect Data: The Case of Trachurus picturatus

Growth modelling is essential to inform fisheries management but is often hampered by sampling biases and imperfect data. Additional methods such as interpolating data through back-calculation may be used to account for sampling bias but are often complex and time-consuming. Here, we present an approach to improve plausibility in growth estimates when small individuals are under-sampled, based on Bayesian fitting growth models using Markov Chain Monte Carlo (MCMC) with informative priors on growth parameters. Focusing on the blue jack mackerel, Trachurus picturatus, which is an important commercial fish in the southern northeast Atlantic, this Bayesian approach was evaluated in relation to standard growth model fitting methods, using both direct readings and back-calculation data. Matched growth parameter estimates were obtained with the von Bertalanffy growth function applied to back-calculated length at age and the Bayesian fitting, using MCMC to direct age readings, with both outperforming all other methods assessed. These results indicate that Bayesian inference may be a powerful addition in growth modelling using imperfect data and should be considered further in age and growth studies, provided relevant biological information can be gathered and included in the analyses.info:eu-repo/semantics/publishedVersio

Aumentar el conocimiento biológico para una mejor gestión de las especies de captura incidental: edad, crecimiento y mortalidad de garneo y arete (Teleostei: Triglidae)

Gurnards are a valuable by-catch of mixed demersal fisheries and are commercially important in European waters, but they are often discarded, reported under “mixed gurnards” and with incomplete biological information by species. In the present work, a total of 558 piper gurnard specimens of between 10.9 and 44.4 cm (1 to 11 years) and 425 red gurnard specimens of between 10.2 and 42.1 cm (0 to 9 years) from the northeast Atlantic (Portuguese) coast were used to study age and growth. The von Bertalanffy growth parameters for piper gurnard were estimated through the combination of whole-otolith readings and back-calculation (L∞=44.7 cm, k=0.16 yr–1 and t0=–2.781 yr). For red gurnard the same growth parameters were estimated using whole-otolith readings (L∞=40.2 cm, k=0.28 yr–1 and t0=–1.074 yr). The results indicate that the red gurnard reaches a smaller length, although it grows faster than the piper gurnard. Natural, instantaneous and fishing mortalities were estimated as well as the exploitation rate for both species. For the Portuguese coast, the red gurnard showed a higher fishing mortality and exploitation rate than the piper gurnard, raising concerns about its sustainable management.Los rubios son una captura incidental valiosa de las pesquerías demersales mixtas y comercialmente importantes en las aguas europeas, pero a menudo se descartan, se informan como “rubios mixtos” y con información biológica incompleta por especie. En el presente trabajo se han recogido un total de 558 ejemplares de ganeo, de entre 10,9 y 44,4 cm (1 a 11 años), y 425 individuos de arete, de entre 10,2 y 42,1 cm (0 a 9 años) procedentes del Atlántico nororiental (costa portuguesa) se utilizaron para estudiar la edad y el crecimiento. Los parámetros de crecimiento de von Bertalanffy para ganeo se estimaron mediante la combinación de lecturas de otolitos enteros y retrocálculo (L∞=44,7 cm, k=0,16 año–1 y t0=-2,781 años). Para el arete se estimaron los mismos parámetros de crecimiento usando lecturas de otolito entero (L∞=40.2 cm, k=0.28 año–1 y t0=–1.074 año). Los resultados indican que el arete alcanza una talla menor, aunque crece más rápido que el ganeo. Se estimó la mortalidad natural, instantánea y por pesca, así como la tasa de explotación para ambas especies. Para la costa portuguesa, el arete presentó una mortalidad por pesca y una tasa de explotación más altas que el ganeo, lo que generó preocupaciones sobre su gestión sostenible

Os benefícios da utilização de vitamina C no perioperatório de cirurgias cardíacas/ The benefits of the use of vitamin C in the perioperatory of cardiac surgeries

Introdução: Estudos sobre a vitamina C indicaram que ela possui eficácia na redução do apoptose de células expostas a anestésicos. O ácido ascórbico administrado ainda no período de indução anestésica mostrou-se eficiente na redução da fibrilação atrial no período pós-operatório. Além disso, aprimora a diferenciação celular de células-tronco em cardiomiócitos, atenuando danos ao miocárdio. Objetivo: Analisar os benefícios associados à suplementação de vitamina C no perioperatório de cirurgias cardíacas e o prognóstico desses pacientes. Metodologia: Trata-se de uma revisão sistemática baseada no método PRISMA. Utilizou os descritores "Vitamin C", "Ácido Ascórbico" e "Anestesia", pesquisados por operador booleano AND e OR na base de dados Medline. A partir disso, selecionaram-se 10 estudos originais e randomizados publicados no período de 2010 a 2019, na língua inglesa e portuguesa. Resultados: Evidenciou-se que pacientes submetidos à indução anestésica com a suplementação de Vitamina C obtiveram benefícios após cirurgias cardíacas, como a prevenção de fibrilação atrial. A vitamina C pode cursar com a diminuição da toxicidade dos anestésicos, isso favorece a diferenciação de células-tronco e tem potencial antioxidativo. Discussão: A indução anestésica, através da associação de Vitamina C, tem influenciado positivamente, devido seu potencial antioxidante a nível sistêmico. A suplementação desse ácido, reduz a incidência de fibrilação atrial, promove a diferenciação de células-tronco para cardiomiócitos, além de reduzir os radicais livres durante e após o procedimento cirúrgico. Observa-se também, uma diminuição da necessidade de ventilação mecânica e da utilização de fluidos para infusão pós-cirúrgica com o uso da suplementação de vitamina C. Conclusão: A combinação de vitamina C à indução anestésica em cirurgias cardíacas mostrou que, além de melhor prognóstico no pós-operatório imediato, também está associada à maior sobrevida desses pacientes. Com isso, ressalta-se a relevância em realizar estudos randomizados para ratificar os benefícios de tal associação

Morphological and Postural changes in the foot during pregnancy and puerperium : a longitudinal study

The aim of this study is to observe the morphological and postural changes to the foot that take place during pregnancy and the puerperium. Method: In this descriptive, observational, longitudinal study, we analysed 23 pregnant women, with particular attention to morphological and postural aspects of the foot, at three time points during and after pregnancy: in weeks 9-13 of gestation, weeks 32-35 of gestation and weeks 4-6 after delivery. The parameters considered were changes in foot length, the Foot Posture Index (FPI) and the Hernández Corvo Index, which were analysed using a pedigraph and taking into account the Body Mass Index (BMI). The same procedure was conducted in each review. Results: The statistical analyses obtained for each foot did not differ significantly between the three measurement times. A pronator-type footprint was most frequently observed during the third trimester of pregnancy; it was predominantly neutral during the postpartum period. Statistically significant differences between the measurement times were obtained in the right foot for cavus vs. neutral foot type (between the first and third trimesters and also between the first trimester and the puerperium) (in both cases, p < 0.0001). Conclusions: Foot length increases in the third trimester and returns to normal in the puerperium. According to FPI findings, the third trimester of pregnancy is characterised by pronation, while the posture returns to neutrality during the postpartum period. During pregnancy, the plantar arch flattens, and this persists during the puerperium. The incidence of cavus foot increases significantly in the third trimester and in the puerperium