8,674 research outputs found
How far from Just-in-time are Portuguese firms? A survey of its progress and perception.
As competition increases, Just-in-Time (JIT) manufacturing becomes an important issue in Portuguese industry. After a brief review of its history, elements, advantages and limitations, this paper presents the results of a postal questionnaire survey about JIT system sent to a sample of manufacturing firms in Portugal, with the aim of determining the degree of development, perception and status of JIT production in Portuguese industries. The findings suggest that the surveyed firms have a basic JIT perspective: a tool to reduce inventories, to increase quality and to eliminate waste. Despite the good perception of the JIT concept, less than 6% of the firms surveyed have the necessary conditions to successfully implement a JIT system.just-in-time, Portuguese industries, manufacturing
Does Order Negotiation Improve The Job-Shop Workload Control?
Work flows in a job-shop are determined not only by the release load and the time between release factors, but also by the number of accepted orders. There has been extensive research on workload and input-output control aiming at improving the performance of manufacturing operations in job-shops. This paper explores the idea of controlling the workload since the acceptance/rejection of orders stage. A new acceptance/rejection rule is proposed, and tests are conducted to study the sensitivity of job-shop performance to different order acceptance parameters, like the tolerance of the workload limit and the due date extension acceptance. It also evaluates the effect of the negotiation phase of the proposed acceptance rule on the job-shop performance using a simulation model of a generic random job-shop. The extensive simulation experiments allow us to conclude that having a negotiation phase prior to rejection improves almost all workload performance measures. We also conclude that different tolerances of the workload limit affect slightly the performance of the job-shop.job shop, order negotiation, workload control
Agenesia dos incisivos laterais superiores: prevalĂȘncia, diagnĂłstico e tratamento
A agenesia dentåria é uma das anomalias mais comuns da dentição humana, afectando 20%
da população mundial, jå a agenesia dos incisivos laterais superiores afecta 2% conforme a
população estudada. Pouco se sabe sobre a etiologia, acredita-se que é multifactorial, podendo
ocorrer devido a factores locais, genĂ©ticos e sistĂ©micos. A ausĂȘncia do incisivo lateral
superior cria em pacientes jovens um problema estético e funcional representando um grande
desafio para os médicos dentistas. Definir o melhor tratamento para a agenesia dos incisivos
laterais superiores requer um exame clĂnico/radiogrĂĄfico detalhado e um planeamento
cuidadoso. As opçÔes de tratamento na maioria dos casos são multidisciplinares podendo
optar-se pelo fechamento dos espaços com mesialização dos caninos ou a abertura dos
espaços através de tratamento ortodÎntico, seguido pela reabilitação protética. O objetivo
deste estudo foi descrever a etiologia, prevalĂȘncia e as modalidades terapĂȘuticas para o
tratamento da agenesia de incisivos laterais superiores.Dental agenesis is one of the most common anomalies of human dentition, affecting 20% of
the world population and 2% for maxillary lateral incisors, varying according to population.
Little is known about the etiology, but it is believed to be multifactorial and may occur due to
local, genetic, systemic factors. The absence of the upper lateral incisor creates in young
patients an aesthetic and functional problem posing a great challenge for dentists. Defining
the best treatment for upper lateral incisors agenesis requires detailed clinical / radiographic
examination and careful planning. The treatment options in most cases are multidisciplinary,
being able to choose to close the spaces with mesialization of the canines or the opening of
spaces through orthodontic treatment, followed by prosthetic rehabilitation. The objective of
this study was to describe the etiology, prevalence and therapeutic modalities for the
treatment of dental agenesis of upper lateral incisors
On the uses of the past by the Marquis of Pombal: the history of Medieval Portugal in the Dedução CronolĂłgica e AnalĂtica...
The aim of this article is to analyze the most relevant passages devoted to the history
of medieval Portugal in one of the texts written under the aegis of the Marquis of Pombal (SebastiĂŁo JosĂ© de Carvalho e Melo, 1699-1782)31, the Dedução CronolĂłgica e AnalĂtica32
(hereafter Dedução). By doing so I will show how the uses of the past, even the most remote one, were strategical in mid and late 18th century political debates in Portugal. Even
though this is a very well-known text, to my knowledge, there is still no work specifically
dedicated to this subjec
Corporate financing changes: consequencies for discretionary accruals estimation
This study discusses the impact of financing changes on accruals models and discretionary accruals estimates. It pursues a threefold objective. Firstly, to show analytically how the occurrence of such changes affects discretionary accruals estimation. Secondly, to analyse empirically whether different accruals models (Jones, (1991); Dechow and Dichev, (2002); and McNichols,(2002) reflect in a similar way the impact of changes in corporate financing. Thirdly, to test an existent solution in literature to mitigate the problem caused by financing changes on discretionary accruals estimates. Empirical evidence shows that the measurement error induced by not well-specified accruals models is affected by the sign of financing changes, being different for positive and negative changes; all models reflect in a similar way the impact of changes in corporate financing and, for the Portuguese context, the matched-firm approach on financing changes used by Shan et al. (2010) to mitigate the problem caused by financing changes on discretionary accruals doesnât work well.info:eu-repo/semantics/publishedVersio
Subfacturação e suprimentos: duas faces da mesma moeda? Estudo para o caso portuguĂȘs.
O presente estudo pretende verificar, para uma amostra de empresas portuguesas, se existe uma relação positiva entre os suprimentos que estas recolhem dos seus sĂłcios/accionistas e a manipulação dos resultados por via de subfacturação. Utiliza-se uma metodologia assente no uso de amostra de controlo e, face Ă impossibilidade de apreender directamente a existĂȘncia de subfacturação, classificam-se as empresas como manipuladoras ou nĂŁo por subfacturação com base na margem bruta relativa do volume de negĂłcios da empresa-ano. SĂŁo classificadas como manipuladoras por subfacturação as empresas que, no ano em causa, apresentem uma margem bruta inferior Ă mediana da respectiva indĂșstria.
Como previsto, a evidĂȘncia empĂrica sugere a existĂȘncia de uma relação positiva entre os suprimentos recebidos de sĂłcios/accionistas e a classificação das empresas como manipuladoras, mesmo depois de controlados os efeitos das variaçÔes no activo fixo e da rentabilidade do activo na variação dos suprimentos
Intervenção da fisioterapia uroginecolĂłgica na incontinĂȘncia urinĂĄria: uma revisĂŁo sistemĂĄtica
Projeto de Graduação apresentado Ă Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciada em FisioterapiaObjetivo: Determinar a efetividade da Fisioterapia UroginecolĂłgica no tratamento de mulheres com IncontinĂȘncia UrinĂĄria (IU). Metodologia: Pesquisa computadorizada nas bases de dados Pubmed/Medline, Ebsco e PEDro para identificar estudos randomizados controlados que avaliam vĂĄrias tĂ©cnicas de intervenção de Fisioterapia UroginecolĂłgica na IU. Resultados: Nesta revisĂŁo foram incluĂdos 10 estudos envolvendo 836 indivĂduos, com classificação metodolĂłgica de 6 na escala de PEDro. Dos 10 estudos incluĂdos nesta revisĂŁo, tendo em conta a intervenção da Fisioterapia UroginecolĂłgica na IU, 6 avaliaram a Fisioterapia no treino dos mĂșsculos do pavimento pĂ©lvico (TMPP), 3 tĂȘm em conta a aplicação do biofeedback (BFB), 5 a aplicação de electroestimulação (EE) e 4 a utilização de cones vaginais. ConclusĂŁo: A Fisioterapia UroginecolĂłgica Ă© fundamental tanto para a redução das perdas urinĂĄrias quer na melhoria da qualidade de vida das mulheres.Objective: To determine the effectiveness of Urogynecologic Physiotherapy treatment in women with Urinary Incontinence (UI). Methodology: Research on computerized databases on Pubmed/Medline, Ebsco and PEDro to identify randomized controlled trials that evaluates various Urogynecologic Physiotherapy interventions in UI. Results: This review include 10 studies involving 836 patients, with arithmetic mean methodology classification of 6 on the PEDro scale. From 10 the studies included in this review, taking into account the intervention of Urogynecologic Physiotherapy at UI, 6 evaluated the Physiotherapy in pelvic floor muscle training (PFMT), 3 take into account the application of biofeedback (BFB), 5 application for electrical stimulation (EE), and 4 the use of vaginal cones. Conclusion: The Urogynecological Physiotherapy is essential both to reduce urinary losses either in improving the quality of life of their bearers
BrevĂssimas consideraçÔes sobre a possibilidade de cumulação da remissĂŁo prĂ©-processual com medida socieducativa
Pretende demonstrar a possibilidade do MinistĂ©rio PĂșblico aplicar medida socioeducativa no momento do oferecimento da remissĂŁo prĂ©-processual ao adolescente infrator
Accounting and tax fraud through invoiceless sales: are shareholders loans the visible trace of the underlying money laundering? A study for the portuguese case
The current study tests whether there was an empirical and positive relation
between shareholders loans increases recorded in companiesâ books and the
invoiceless sales they made, i.e. whether such loans were a vehicle adopted for
âlaunderingâ the proceeds of this accounting and tax fraud. The empirical evidence supports the ex-ante expectation of such a positive relation. It suggests that at least a part of those loans is related to accounting and tax fraud, and these loans are the vehicle for âlaunderingâ the proceeds of non recorded
transactions and, simultaneously, keep the involved companies financially solvable. The current study makes four main contributions to the literature. Firstly, it brings a novel perspective to the accounting and tax fraud scarce literature, that is not the usual context related to imports and exports activities; secondly, it shows that in the particular context described in the paper shareholders loans are used as a way of âlaunderingâ the proceeds of invoiceless sales, and to keep companies solvable; thirdly, it connects the earnings management literature to the literature on fraud, also a novelty; fourthly, based on a sample of southern European unlisted companies, the study also makes a contribution to the yet scarce literature on these firms, namely by bringing information about the way tax evasion evolves in this region.info:eu-repo/semantics/publishedVersio
Modelos de accruals e variaçÔes no financiamento das empresas: consequĂȘncias para a estimação dos accruals discricionĂĄrios
O estudo em apreço tem como principais objectivos analisar se as variaçÔes nas diferentes fontes de financiamento das empresas afectam a estimação dos accruals discricionårios e testar se diferentes modelos de accruals reflectem de igual modo o impacto das variaçÔes no financiamento empresarial, procurando aferir qual ou quais desses modelos se encontram melhor especificados.
A metodologia aplicada, adoptando uma abordagem de eståtica comparativa, consiste na estimação de duas versÔes do modelo de accruals, cuja diferença estå no facto de uma delas conter uma variåvel dummy que controla para o efeito das variaçÔes no financiamento. A significùncia do erro de estimação diferencial, obtido pela diferença entre os accruals discricionårios estimados através da versão que controla para as variaçÔes no financiamento e a versão corrente do modelo, permite tirar ilaçÔes sobre a eventual deficiente especificação deste.
Os resultados obtidos corroboram as expectativas iniciais, evidenciando que todos os modelos de estimação de accruals discricionĂĄrios analisados se encontram deficientemente especificados pela ausĂȘncia de controlo para as variaçÔes no financiamento empresarial
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