The diagnostic and interactive uses of management control systems in the Portuguese financial services industry : an exploratory analysis

Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo teve como objectivo analisar as relações entre perceived environmental uncertainty (PEU), estrutura organizacional, tecnologia e a utilização diagnóstica e interactiva dos sistemas de controlo de gestão (SCG) no sector financeiro português. O estudo é desenvolvido tendo por base a Teoria da Contingência e os Levers of Control e utiliza PLS-SEM para realizar as análises tendo por base dados de um inquérito realizado a 50 empresas do sector. Os resultados indicam que níveis mais elevados de PEU estão associados a estruturas organizacionais mais descentralizadas e com maiores níveis de especificação e especialização de tarefas. O estudo também indica que níveis mais elevados de PEU estão associados a uma utilização mais intensiva dos SCG de forma diagnóstica e interactiva. Adicionalmente, os resultados sugerem que as empresas mais centralizadas e com níveis mais baixos de especificação e especialização de tarefas tendem a utilizar de forma mais intensiva um menor número de SCG quando comparadas com empresas mais descentralizadas e com maiores níveis de especificação e especialização de tarefas. Finalmente, a associação entre tecnologia e a utilização diagnóstica e interactiva dos SCG não é suportada estatísticamente.The purpose of this research is to explore the relationships between perceived environmental uncertainty (PEU), organizational structure, technology and management control systems (MCS) diagnostic and interactive uses in the Portuguese financial services industry. The study is built upon the Contingency Theory and the Levers of Control framework and employs PLS-SEM to conduct the analyses on data from a survey of 50 firms. Results indicate that higher levels of PEU are associated with organizational structures that are more decentralized and that exhibit a higher degree of specification and specialization of tasks. This study also finds that higher levels of PEU are associated with a more intense use of MCS for diagnostic and interactive purposes. Additionally, results suggest that firms exhibiting higher centralization and lower levels of task specification and specialization will tend to use more intensively a lower number of MCS than more decentralized firms with higher levels of specification and specialization of tasks. Finally, the association between technology and MCS diagnostic and interactive uses were not found to be statistically significant

Context-Aware Adaptive System For M- Learning Personalization

International audienceContext-aware mobile learning is becoming important because of the dynamic and continually changing learning settings in learner's mobile environment, giving rise to many different learning contexts that are difficult to apprehend. To provide personalization of learning content, we aim to develop a recommender system based on semantic modeling of learning contents and learning context. This modeling is complemented by a behavioral part made up of rules and metaheuristics used to optimize the combination of pieces of learning contents according to learner's context. All these elements form a new approach to mobile learning

Comparative Study of the Mobile Learning Architectures

International audienceWith the emergence of mobile devices (Smart Phone, PDA, UMPC, game consoles, etc.), learning is changing from electronic learning (e-Learning) to mobile learning (m-learning). In fact, due to the mobility feature, it seems that the m-learning have to be adapted with the change within the context. Several researches addressed this issue and implemented a mobile learning environment to prove its usefulness and feasibility in various domains. In this article, we conduct a comparative study between a list of mobile learning architectures and methods that are presented in the literature. The performance of these architectures is evaluated based on several criteria, such as the adaptation management, which is an important parameter for the management and customization of the learning resources for the learners, as well as the environment, which is a core part of mobile learning systems

Hexane isomers sorption on a functionalized metal-organic framework

A series of functionalized porous Zr terephthalate MOFs of the UiO-66(Zr) structure type bearing either Br, NH2 or NO2 groups have been synthesized at the multi-gram scale through an atmospheric pressure solvothermal route with the final aim of investigating the influence of functionalization on the separation of hexane isomers (22DMB, 23DMB, 3MP and nHEX). The studies performed in a fixed bed adsorption column with equimolar mixtures at temperatures between 343 and 423 K and partial pressure up to 10 kPa have shown that the Br, NO2 and NH3 forms exhibit an uptake reaching 15%, being the sorption selectivity hierarchy on the whole comparable to the bared UiO-66 solid: 22DMB approximate to 23DMB >> 3MP nHEX. The 22DMB/nHEX selectivity reaches approximately three at low uptake while the 22DMB/3MP selectivity of UiO-66_NO2 is nearly constant (1.3)

Functionalization of metal-organic frameworks for hexane isomers separation

This work shows the effect of incorporating three different organic ligands (NH2-H2BDC, NO2-H2BDC and Br-H2BDC) into UIO-66(Zr) framework viewing the separation of hexane isomers(22DMB, 23DMB, 3MP and nHEX)

Functionalization of metal-organic frameworks for hexane isomers separation

This work shows the effect of incorporating three different organic ligands (NH2-H2BDC, NO2-H2BDC and Br-H2BDC) into UIO-66(Zr) framework viewing the separation of hexane isomers(22DMB, 23DMB, 3MP and nHEX)

Necessidades de saúde da mulher idosa no contexto da atenção básica: revisão integrative

Objectives: To identify scientific production on health needs of the elderly woman in the context of primary care and analyze what aspects are addressed as the health needs of the elderly woman in the context of primary care. Method: Integrative review search question: What are the concepts addressed in the literature on the theme health needs of the elderly woman in the context of primary care? The search occurred in LILACS and MEDLINE databases, in March 2014. Inclusion criteria: article in its entirety; Portuguese, English or Spanish and Brazilian reality. Results: The sample of five articles points care needs of women in the reproductive cycle supported in PNAISM perspective. It is noteworthy that the health-disease process is a socially conditioned phenomenon and not just biological. Conclusions: On the importance of moving towards new health care approaches, giving reasons for professional practice focused on comprehensive care to women.Objetivos: Identificar producciones científicas sobre necesidades de salud de la mujer mayor en el contexto de la atención primaria y analizar qué aspectos se tratan en cuanto a las necesidades de salud de la mujer de edad avanzada en el contexto de la atención primaria. Método: Revisión integral con la cuestión de la búsqueda: ¿Cuáles son los conceptos tratados en la literatura sobre el tema de las necesidades de salud de la mujer mayor en el contexto de la atención primaria? La búsqueda se produjo en bases de datos LILACS y MEDline, en marzo de 2015.  Criterios de inclusión: artículo en su totalidad; portugués, inglés o español y realidad brasileña.Resultados: La muestra de cinco artículos apunta necesidades asistenciales de la mujer en el ciclo reproductivo apoyado en perspectiva PNAISM. Es de destacar que el proceso salud-enfermedad es un fenómeno socialmente condicionado y no sólo biológico. Conclusiones: La importancia de avanzar hacia nuevos enfoques para el cuidado de la salud, explicando los motivos de la práctica profesional centrada en la atención integral a la mujer.Objetivos: Identificar produções científicas sobre necessidades de saúde da mulher idosa no contexto da atenção básica e analisar que aspectos são abordados quanto as necessidades de saúde da mulher idosa no contexto da atenção básica. Método: Revisão integrativa com questão de busca teve-se: Quais são as concepções abordadas na literatura quanto à temática necessidade de saúde da mulher idosa no contexto da atenção básica? A busca ocorreu nas bases LILACS e MEDline, em março de 2014. Como critérios de inclusão: artigo na íntegra; idiomas Português, Inglês ou Espanhol e realidade brasileira. Resultados: A amostra de cinco artigos aponta necessidades assistenciais da mulher no ciclo reprodutivo apoiado na perspectiva PNAISM. Destaca-se que o processo saúde doença é um fenômeno socialmente condicionado e não apenas biológico. Conclusões: À relevância de avançar para novas abordagens de cuidado em saúde, fundamentando a atuação profissional voltada para a integralidade da atenção à mulhe

Male participation in reproductive planning: an integrative review / Participação do homem no planejamento reprodutivo: revisão integrativa

Objetivo: O planejamento reprodutivo ou familiar, foi uma grande conquista para a população. Porém, ainda que o planejamento reprodutivo, seja um espaço para homens e mulheres,  é visível que o maior público de participação presente são as mulheres. Descrever o conhecimento científico sobre a participação do homem no planejamento familiar. Método: Revisão integrativa realizada na LILACS, BDENF e IBECS. Foram encontradas treze publicações que atenderam aos critérios de inclusão. Resultados: O comando da mulher sobre a própria fecundidade é considerado um dos grandes alicerces do processo de empoderamento, recaindo, consequentemente sobre o ser feminino as decorrências de uma possível gravidez indesejável. Conclusão: Partindo do pensamento que a concepção é resultado natural e sexual entre  homem e  mulher, é imprescindível que continuemos a trabalhar isso em todos os espaços de ações educativas, principalmente no planejamento reprodutivo, para que possamos construir a igualdade de gênero na escolha do método contraceptivo

European recommendations integrating genetic testing into multidisciplinary management of sudden cardiac death.

Sudden cardiac death (SCD) accounts for 10-20% of total mortality, i.e., one in five individuals will eventually die suddenly. Given the substantial genetic component of SCD in younger cases, postmortem genetic testing may be particularly useful in elucidating etiological factors in the cause of death in this subset. The identification of genes responsible for inherited cardiac diseases have led to the organization of cardiogenetic consultations in many countries worldwide. Expert recommendations are available, emphasizing the importance of genetic testing and appropriate information provision of affected individuals, as well as their relatives. However, the context of postmortem genetic testing raises some particular ethical, legal, and practical (including economic or financial) challenges. The Public and Professional Policy Committee of the European Society of Human Genetics (ESHG), together with international experts, developed recommendations on management of SCD after a workshop sponsored by the Brocher Foundation and ESHG in November 2016. These recommendations have been endorsed by the ESHG Board, the European Council of Legal Medicine, the European Society of Cardiology working group on myocardial and pericardial diseases, the ERN GUARD-HEART, and the Association for European Cardiovascular Pathology. They emphasize the importance of increasing the proportion of both medical and medicolegal autopsies and educating the professionals. Multidisciplinary collaboration is of utmost importance. Public funding should be allocated to reach these goals and allow public health evaluation

Opportunistic genomic screening. Recommendations of the European Society of Human Genetics

If genome sequencing is performed in health care, in theory the opportunity arises to take a further look at the data: opportunistic genomic screening (OGS). The European Society of Human Genetics (ESHG) in 2013 recommended that genome analysis should be restricted to the original health problem at least for the time being. Other organizations have argued that ‘actionable’ genetic variants should or could be reported (including American College of Medical Genetics and Genomics, French Society of Predictive and Personalized Medicine, Genomics England). They argue that the opportunity should be used to routinely and systematically look for secondary findings—so-called opportunistic screening. From a normative perspective, the distinguishing characteristic of screening is not so much its context (whether public health or health care), but the lack of an indication for having this specific test or investigation in those to whom screening is offered. Screening entails a more precarious benefits-to-risks balance. The ESHG continues to recommend a cautious approach to opportunistic screening. Proportionality and autonomy must be guaranteed, and in collectively funded health-care systems the potential benefits must be balanced against health care expenditures. With regard to genome sequencing in pediatrics, ESHG argues that it is premature to look for later-onset conditions in children. Counseling should be offered and informed consent is and should be a central ethical norm. Depending on developing evidence on penetrance, actionability, and available resources, OGS pilots may be justified to generate data for a future, informed, comparative analysis of OGS and its main alternatives, such as cascade testing