Locações operacionais e financeiras: Estudo empírico das empresas cotadas no Euronext 100

As locações representam, actualmente, uma importante fonte de financiamento para muitas empresas. Contudo, a existência de dois tipos de locações (locação financeira e locação operacional), permite contabilizar operações substancialmente semelhantes de forma distinta. Baseada na literatura sobre o tema das locações, a presente investigação tem como objectivo determinar que factores distinguem as sociedades que recorrem apenas a um dos tipos de locação das que recorrem a ambos os tipos de locação e identificar os factores que determinam a intensidade das locações (operacionais e financeiras). O estudo empírico recaiu sobre as empresas constantes do Índice Euronext 100 em Dezembro de 2008 e a informação financeira referente ao mesmo ano foi retirada da base de dados Worldscope e dos relatórios e contas das empresas constantes da amostra. Os resultados obtidos permitem concluir que as empresas de maior dimensão tendem a usar os dois tipos de locação em simultâneo. A indústria em que a empresa se insere pode determinar se utiliza um ou ambos os tipos de locação, sendo certo que a falta de liquidez promove o uso das locações financeiras e operacionais em conjunto. No âmbito da análise dos factores que determinam a intensidade das locações, os resultados do estudo evidenciam que as grandes empresas e as empresas com fraca rentabilidade optam pela locação operacional, enquanto baixos níveis de endividamento e elevada rentabilidade são características comuns das empresas intensivas em locação financeira.In recent years leasing has become a significant source of financing for many companies. However, the existence of different types of leases (finance and operating lease) allows accounting for similar transactions differently. Based on lease accounting literature, this research aims to determine what factors influence companies to choose one or both forms of leases and what are the determinants of operating e finance lease intensity. The empirical study has been placed on a sample of 100 companies listed on the Euronext 100 Index as at December 2008 and financial information for the same year was obtained from the Worldscope database and the published annual reports of companies in the sample. The findings suggest that larger companies tend to use both types of lease simultaneously. The industry in which the company operates can determine whether it uses one or both forms of leases and results also showed that lack of liquidity is positive related with the use of finance and operating leases together. When analyzing the leasing decision between finance and operating lease, we find strong evidence that companies that use operating leases are more likely to be larger and less profitable than companies that do not use, while low leverage and high yields are common characteristics of intensive financial lease companies

Percepções dos deputados estaduais sobre o sistema de comissões das Assembleias Estaduais brasileiras

The purpose of this article is to discuss the view of literature on the importance and the role of Standing Committees in legislatures in Brazil and to contrast it with the perceptions of state representatives from twelve state assemblies. We attempted to identify points of convergence and divergence between that the literature says and, on the other hand, the perceptions of the representatives in order to contribute to further the understanding about the operation and the importance of Standing Committees in the State Assemblies as well as the obstacles to their participation in the legislative process. Furthermore, the article aims to identify and discuss the aspects and dimensions highlighted by the legislators and not considered in the literature.O artigo confronta a visão da literatura sobre a importância e o papel das comissões permanentes nos legislativos no Brasil e as percepções dos deputados estaduais de 12 estados brasileiros. Busca identificar os pontos de convergência e divergência entre eles e contribuir para ampliar a compreensão sobre o funcionamento e a relevância das comissões parlamentares nas Assembleias Estaduais, assim como os obstáculos à sua atuação. Além disso, o artigo se propõe a identificar e discutir os aspectos e as dimensões enfatizadas pelos deputados e não considerados pela literatura sobre o tema

Congenital syphilis: a revision of the cases over the last 18 years in a referral hospital in Lisbon

Introduction: Congenital syphilis is a preventable disease and its persistence reflects a failure in prenatal care delivery systems. Objectives: To identify demographic maternal characteristics, risk factors and clinical features of congenital syphilis. The secondary outcome was to describe the symptomatic cases of congenital syphilis. Methods: Retrospective study of all the children born, between 1997-2015, to syphilis seropositive women. We collected data regarding sociodemographic characteristics, maternal VDRL (Venereal Disease Research Laboratory) titers, co-infections and treatment during pregnancy, clinical features, treatment and follow-up. Results: From a total of 80,639 newborns, 310 mothers and 225 babies had positive VDRL titers. The prevalence risk for congenital syphilis was 0.27%, higher between 2003-2008. Observed maternal characteristics were: 3.9% young mothers (< 20 y), 45.2% African origin, 12.5% basic educational levels, 14.5% unemployed, 6.5% co-infected with human immunodeficiency virus (HIV), 4.7% drug abuse. Prenatal care coverage was provided in 82.9% of the mothers, with only 52.9% adequately treated. Maternal syphilis was classified in: 21.6% early, 21.6% late, 56.8% undetermined. The newborns were classified in: 13.2% highly probable, 41.6% possible and 45.2% less likely. There were four cases of symptomatic congenital syphilis, 3 of them with neurosyphilis. 96% were treated with penicillin. 165/310 (53%) had an adequate follow-up, and the mean age for a negative VDRL titer was at 5.6 months of age. Conclusions: The high percentage of women inadequately treated alerts to the importance of improving prenatal care. Neurosyphilis is a rare and severe presentation of congenital syphilis; screening is essential to avoid late cases or sequels

Time-Lagged Correlation Analysis of Shellfish Toxicity Reveals Predictive Links to Adjacent Areas, Species, and Environmental Conditions

This work was funded by the project “MATISSE: A machine learning-based forecasting system for shellfish safety” (DSAIPA/DS/0026/2019). The work was also supported by national funds through Fundação para a Ciência e a Tecnologia (FCT) with references CEECINST/00102/2018, CEECIND/01399/2017, UIDB/04326/2020, UIDP/04326/2020 and LA/P/0101/2020 (CCMAR), UIDB/04516/2020 (NOVA LINCS), UIDB/00297/2020 (NovaMath), and UIDB/50021/2020 (INESC-ID). This project has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 951970 (OLISSIPO project).Diarrhetic Shellfish Poisoning (DSP) is an acute intoxication caused by the consumption of contaminated shellfish, which is common in many regions of the world. To safeguard human health, most countries implement programs focused on the surveillance of toxic phytoplankton abundance and shellfish toxicity levels, an effort that can be complemented by a deeper understanding of the underlying phenomena. In this work, we identify patterns of seasonality in shellfish toxicity across the Portuguese coast and analyse time-lagged correlations between this toxicity and various potential risk factors. We extend the understanding of these relations through the introduction of temporal lags, allowing the analysis of time series at different points in time and the study of the predictive power of the tested variables. This study confirms previous findings about toxicity seasonality patterns on the Portuguese coast and provides further quantitative data about the relations between shellfish toxicity and geographical location, shellfish species, toxic phytoplankton abundances, and environmental conditions. Furthermore, multiple pairs of areas and shellfish species are identified as having correlations high enough to allow for a predictive analysis. These results represent the first step towards understanding the dynamics of DSP toxicity in Portuguese shellfish producing areas, such as temporal and spatial variability, and towards the development of a shellfish safety forecasting system.publishersversionpublishe

Contenção mecânica em cuidados paliativos: relato de experiência vivenciada por estudantes de formação pós-graduada em enfermagem

Poster apresentado no "I Congresso de Cuidados Paliativos do Alto Minho", em Viana do Castelo, 2019.Das experiências vivenciadas no contexto de Cuidados Paliativos, o fenómeno que despertou maior interesse foi a contenção mecânica do doente. Em Cuidados Paliativos a Lei nº 31 2018 de 18 de julho, reconhece o direito ao uso da contenção física após o insucesso da contenção química e como caráter excecional, não prolongado, sendo um procedimento que afeta toda a equipa de saúde, doente e família. Objetivo: Descrever a experiência vivenciada promovendo a reflexão sobre o fenómeno da contenção mecânica do doente em Cuidados Paliativos. Estudo descritivo, do tipo relato de experiência. Baseado em observações e registos efetuados nos meses de fevereiro e março, num serviço de internamento hospitalar da zona norte de Portugal, ao longo de catorze turnos.Este relato de experiência incentiva a uma reflexão e poderá despertar n os profissionais de saúde para um olhar diferenciado sobre o fenómeno da contenção mecânica do doente em cuidados paliativos. A restrição física como contenção no leito não pode corresponder a uma medida de primeira linha ou tida como obrigatória

Endolysin binding domain is highly conserved in staphylococcal phage genomes

Bacteriophages are the most predominant and diverse entities in any ecosystem, mostly driven by constant predatorprey evolution dynamics and horizontal gene transfer. Phage population remains an untapped and uncharacterized source of genetic diversity with highly mosaic genomes and no universal genes. To better understand the genetic diversity and the evolutionary relationships of staphylococci infecting phages, we performed an in silico comparative study of all phage genomes infecting Staphylococcus genus. A total of 205 genomes, encoding 20579 proteins which could be sorted into 2137 phamilies (phams) of related sequences, 742 of which possessing only a single (orphams) unrelated sequence, where analysed. Based on shared gene content, phages could be grouped into 4 clusters (A, B, C and D), 14 subclusters (A1-A2, B1-B5, C1-C6 and D) and few singletons. Strikingly, we found that the endolysin molecular organization is shared by most members, showing an intriguing selective pressure that resists the endless cycle of coevolution between phages and the diversified staphylococcal hosts. The endolysin structure is highly conserved regardless the 3 distinct phage morphologies, the 5 endolysin synthesis modes (single gene with and without inter-lytic secondary translation site, two genes spliced by group I intron, two genes adjacent and non- adjacent) and 11 different host genera found in the analysed dataset. We found that staphylococcal phages endolysins have several catalytic domains (AMI2, AMI3, GLUCO, PET-M23, CHAP, being the latter present in 95% of the cases) but only one cell wall binding domain identified (SH3, Src homology 3). Thus, SH3 domain is an intriguing biological marker of Staphylococcus-infecting viruses. Overall, we give a high-resolution and update view of the staphylococcal viral genetic diversity, providing novel insights into their evolution. This analysis included a significant number of phages infecting coagulase-negative species that were limited so far and that have helped to revise previously classifications. The highly conserved endolysin binding domain represents a peculiar evolution pathway to bind the host peptidoglycan at the end of the phage lytic cycle.info:eu-repo/semantics/publishedVersio

Quercetin protects Saccharomyces cerevisiae against oxidative stress by inducing trehalose biosynthesis and the cell wall integrity pathway

Background: Quercetin is a naturally occurring flavonol with antioxidant, anticancer and anti-ageing properties. In this study we aimed to identify genes differentially expressed in yeast cells treated with quercetin and its role in oxidative stress protection. Methods: A microarray analysis was performed to characterize changes in the transcriptome and the expression of selected genes was validated by RT-qPCR. Biological processes significantly affected were identified by using the FUNSPEC software and their relevance in H2O2 resistance induced by quercetin was assessed. Results: Genes associated with RNA metabolism and ribosome biogenesis were down regulated in cells treated with quercetin, whereas genes associated with carbohydrate metabolism, endocytosis and vacuolar proteolysis were up regulated. The induction of genes related to the metabolism of energy reserves, leading to the accumulation of the stress protectant disaccharide trehalose, and the activation of the cell wall integrity pathway play a key role in oxidative stress resistance induced by quercetin. Conclusions: These results suggest that quercetin may act as a modulator of cell signaling pathways related to carbohydrate metabolism and cell integrity to exert its protective effects against oxidative stress.publishe

Influence of the TAS2R38 gene single nucleotide polymorphisms in metabolism and anthropometry in thyroid dysfunction

© 2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).The gene TAS2R38 single nucleotide polymorphisms (SNPs-P49A, A262V and V296I) can condition bitter tasting by PAV (proline–alanine–valine) and non-bitter-tasting by AVI (alanine–valine–isoleucine) homozygosity. We evaluated this polymorphisms association with thyroid function, metabolism and anthropometry parameters determined by: Endpoint analysis (SNPs); DXA (fat mass-%, total fat mass—kg, lean mass—kg); Standard methods (lipid metabolism parameters, HbA1c-%, glycemia—mg/dL, insulinemia—µIU/mL, HOMA-IR, uricemia—mg/dL, calcemia—mg/dL and BMI—kg/m2); ELISA (leptinemia—ng/mL); Spectrophotometry (Angiotensin Converting Enzyme activity—UI/L). Statistics: SPSS program; OR [IC95%]; p < 0.05. Sample: 114 hypothyroid, 49 hyperthyroid, and 179 controls. An association between A262V-valine–valine and hypothyroidism/hyperthyroidism was verified (OR = 2.841; IC95% [1.726–4.676]), p < 0.001/OR = 8.915; IC95% [4.286–18.543]), p < 0.001). Protector effect from thyroid dysfunction: A262V-alanine–valine (OR = 0.467; IC95% [0.289–0.757], p = 0.002/OR = 0.132; IC95% [0.056–0.309], p < 0.001) and PAV (OR = 0.456; IC95% [0.282–0.737], p = 0.001/OR = 0.101; IC95% [0.041–0.250], p < 0.001). Higher parameter values associated with genotypes were: fat-mass-% (V296I-valine–isoleucine), lean-mass (P49A-proline–proline; PVI), leptin (AVI), HbA1c (A262V-alanine–valine) and lower values in lean-Mass (AVI; PVV), leptin (A262V-alanine–alanine), HbA1c (PVV), uricemia (V296I-valine–isoleucine), glycemia (A262V-alanine–alanine; AAV) and plasma triglycerides (PVV). In conclusion, TAS2R38 influences thyroid function, body composition and metabolism. Bitter taste perception (PAV) and the genotype A262V-alanine–valine can protect from thyroid dysfunction. AVV, PVV and genotype A262V-valine–valine may confer higher predisposition for thyroid dysfunction, particularly PVV for hyperthyroidism.The writing of the manuscript was also supported by funds from the Foundation for Science and Technology to ISAMB (ref. UIDB/04295/2020 and UIDP/04295/2020).info:eu-repo/semantics/publishedVersio

Analysis of salivary levels of IL-1β, IL17A, OPG and RANK-L in periodontitis using the 2017 Classification of Periodontal Diseases - an exploratory observational study

Periodontitis is a chronic disease with a high overall prevalence. It involves a complex interplay between the immune-inflammatory pathways and biofilm changes, leading to periodontal attachment loss. The aims of this study were (i) to assess whether the salivary IL-1β, IL-17A, RANK-L and OPG levels have the potential to discriminate between the mild and severe periodontitis conditions; and (ii) to enable diagnostic/prognostic actions to differentiate between distinct levels of the disease. The analysis of the clinical parameters and the evaluation of the salivary immunomediators levels by means of a multiplex flow assay revealed a statistically significantly higher level of IL-1β in the periodontitis III/IV patients, as well as a higher level of RANK-L in the periodontitis III/IV and I/II patients, when compared to the healthy controls. Furthermore, the grade C periodontitis patients presented a significantly higher level of RANK-L compared to the grade B and grade A patients. In the grade C patients, IL-1β had a positive correlation with the PPD and CAL indices and RANK_L had a positive correlation with CAL. The evidence emerging from this study associates the salivary IL-1β and RANK-L levels with an advanced stage of periodontitis, stage III/IV, and with grade C, suggesting the possible cooperative action of both in the inflammatory and bone loss events. In addition to IL-1β, RANK-L could be considered a combined diagnostic biomarker for periodontitis.This research was funded by the University Institute of Health Sciences (IUCS-CESPU). The participation of Marta Relvas was funded by the project grants AMDNCPD_PI2RL_IINFACTS_2021 and ADMT1PD_GI2-CESPU_2022, while the participation of Luis Monteiro was funded by the project grant mTORORAL_GI2-CESPU_2022 from CESPU University, by the Foundation for Science and Technology (FCT)–project UIDB/50026/2020 and UIDP/50026/2020, by the NORTE-01-0145- FEDER-000013 and NORTE-01-0145-FEDER-000023 projects, and by the Norte Portugal Regional Operational Program (NORTE 2020) under the PORTUGAL 2020 Partnership Agreement through the European Regional Development Fund (ERDF), the FCT contracts 2021.07836.BD to AMF and CEECIND/00185/2020 to RS