Aplicação da metodologia life cycle costing na Força Aérea Portuguesa

Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisAssiste-se a um esforço crescente por parte de alguns países para a implementação do Life Cycle Costing na avaliação dos seus projetos de investimento por permitir antes da tomada de decisão a análise dos custos do ciclo de vida dos Sistema de Interesse em causa. Considerando que esta metodologia não está a ser aplicada na Força Aérea Portuguesa, importa proceder ao seu estudo, averiguar os impedimentos e propor soluções para que se possa converter o teoricismo em realidade. Neste trabalho são apresentadas, primeiramente, as questões que impedem a efetiva implementação do Life Cycle Costing na Força Aérea Portuguesa e são propostas soluções para as mesmas, tendo como ponto de partida a conceptualização prescrita pela OTAN. Em segundo lugar, com recurso a métodos empíricos (regras empíricas e opinião de especialistas) e de cálculo/ previsão (análise gráfica e de correlações) realizou-se uma primeira aplicação da metodologia ao Sistema de Armas F-16, tendo como base os dados recolhidos desde 2009 a 2017. Pelo estudo realizado pode concluir-se que a Força Aérea Portuguesa, com base na sua doutrina, procedimentos desenvolvidos e estrutura organizacional, se depara com alguns desafios para que seja possível uma aplicação sustentada e constante desta metodologia. Com este trabalho procura-se despertar o interesse da Força Aérea Portuguesa por esta metodologia, a qual permitirá prever os recursos que serão necessários no futuro com qualquer Sistema de Interesse, consubstanciando-se num instrumento de gestão capaz de fornecer informação útil, tanto para o planeamento, como para a tomada de decisão, particularmente a longo prazo.There is a growing effort, by some countries, to implement Life Cycle Costing in the evaluation of their investment projects, by allowing the analysis of the life cycle costs of the relevant System of Interest. Considering that this methodology is not being applied in the Portuguese Air Force, it is necessary to study it, investigate impediments and propose solutions that can turn theory into reality. In this paper, we first present the issues that prevent the effective implementation of Life Cycle Costing in the Portuguese Air Force and propose solutions for them, starting with the conceptualization prescribed by NATO. Secondly, using the empirical methods (empirical rules and expert?s opinions) and calculation / forecasting (graphical and correlation analysis), the methodology is first applied to the F-16 Weapons System based on data collected from 2009 to 2017. Through the study carried out, it can be concluded that the Portuguese Air Force, based on its doctrine, developed procedures and organizational structure, faces some challenges so that a sustained and constant application of this methodology is possible. This work seeks to trigger the interest of the Portuguese Air Force in this methodology, which will allow to predict the resources that will be needed in the future with any system of interest, consubstantiating in a management tool capable of providing useful information, both for planning and for decision making, particularly in the long term.info:eu-repo/semantics/publishedVersio

Museu Benfica - Cosme Damião : a arte da conquista

Este relatório resume todo o trabalho que efetuei durante o meu estágio curricular no Museu Benfica - Cosme Damião, inserido no plano de estudos do mestrado em História de Arte e Património na Faculdade de Letras da Universidade de Lisboa. Através de alguma investigação e das atividades práticas que fui desenvolvendo ao longo do estágio, adquiri vários conhecimentos sobre o conceito de património cultural numa instituição desportiva. A minha participação na elaboração e execução de uma atividade destinada a crianças, possibilitou-me ter uma noção prática sobre atividades educativas num espaço museológico e a interação que tive com os visitantes desde o primeiro dia fez com que desenvolvesse as minhas capacidades comunicativas com o público de todas as idades, estrangeiro e com capacidades cognitivas ou motoras reduzidas. Além de todo o meu trabalho prático, optei por realizar uma investigação mais aprofundada sobre algumas peças que compõem o acervo patrimonial do Sport Lisboa e Benfica. Fiz uma listagem de vinte e três tipologias de bens culturais que me pareceram mais interessantes, não só do seu ponto de vista estético, mas também do ponto de vista histórico e simbólico, elaborando assim, uma base de informações que poderão servir de ponto de partida para uma visita guiada temática, mais direcionada para a estética das peças. Este é um tema que normalmente não é muito abordado na programação do museu e nesse sentido, eu e os meus supervisores do estágio achámos interessante explorá-lo.The presente report shows all the work done, during my curricular internship in Museu Benfica- Cosme Damião, inserted in the studies plan of Art History and Heritage, in Faculdade de Letras, University of Lisbon. Through some investigation and pratical activities I was able to enrich my knowlege about the concept of cultural heritage on a sports facility. My participation in the development of a child activity, has given me the chance to understand a little more about a museum´s educative program. Also, interacting with the visitors from the first day, enhanced my communication abilities as I met people of different ages, different culturals backgrounds and people with motor/cognitive impairment. Along with my pratical work, I chose to do a deeper investigation about some objects that belong to the cultural heritage of Sport Lisboa e Benfica. I made a list of the twenty three cultural assets that resembled more my work, considering not only the stetic but also the historical value and wrote a script for a thematic guided tour, regarding those same objects. This is not a typical subject and for that reason I decided to study it

Low-dose ionizing radiation modulates the expression of proangiogenic genes in critical limb ischemia patients : preliminary results

© 2019 Published by Elsevier Inc.Objective: Low-dose ionizing radiation (LDIR), namely, 0.3 Gy, delivered during 4 consecutive days, has been reported to stimulate angiogenesis and arteriogenesis in a preclinical model of hindlimb ischemia. Here we performed a single-center, investigator-blinded, randomized, shamcontrolled clinical trial to evaluate the effects of LDIR exposure in the expression of proangiogenic genes in endothelial cells isolated from muscles of patients with critical limb ischemia.info:eu-repo/semantics/publishedVersio

Sistemas electorales y el Parlamento del MERCOSUR: desafío

Los autores indagan acerca de la efectiva conformación del PARLASUR, creado por Decisión del CMC N° 23/05 el 8 de diciembre de 2005. Se ha definido que deberá conformarse, de acuerdo al criterio de representación ciudadana definido en el Acuerdo Político arribado, a través del sufragio directo, universal y secreto de los ciudadanos de los respectivos Estados parte (artículo 5). El mecanismo de elección se regirá por lo previsto en la legislación de cada Estado, la cual procurará asegurar una adecuada representación por género, etnias y regiones según las realidades de cada país. Luego de transcurridos ocho años desde la creación del órgano de representación de los pueblos del MERCOSUR, los autores se preguntan cuál ha sido el camino recorrido en la adecuación de la legislación de los países miembros, si se han producido los actos eleccionarios pertinentes y qué perspectivas se vislumbran al respecto.Instituto de Integración Latinoamerican

Examining the Motor Phenotype of Patients with Both Essential Tremor and Parkinson's Disease

Background: The subset of patients with essential tremor (ET) that develops Parkinson's disease (PD) has not been fully clinically characterized. Methods: Motor features were retrospectively reviewed in 18 ET patients who developed PD (ET→PD), 20 ET and 30 PD patients with similar ages and disease durations. Results: Fewer ET→PD than ET patients had widespread postural and/or action tremor (2/17 [11.8%] vs. 11/17 [64.7%]; p“Š=“Š0.001) and marginally fewer had cerebellar signs (1/15 [6.7%] vs. 6/18 [33.3%], p“Š=“Š0.06). ET→PD patients required fewer ET medications than did their counterparts with ET (p“Š=“Š0.001). ET→PD patients and PD patients did not differ in UPDRS, Hoehn and Yahr, or Schwab and England scores (each p≥0.14). Discussion: ET patients who develop PD may have distinct pre-PD motor features compared to their counterparts with ET who do not develop co-existing PD. Prospective studies are needed to evaluate the predictive value of these clinical features for the emergence of PD

Examining the Motor Phenotype of Patients with Both Essential Tremor and Parkinson's Disease

Background: The subset of patients with essential tremor (ET) that develops Parkinson's disease (PD) has not been fully clinically characterized. Methods: Motor features were retrospectively reviewed in 18 ET patients who developed PD (ET→PD), 20 ET and 30 PD patients with similar ages and disease durations. Results: Fewer ET→PD than ET patients had widespread postural and/or action tremor (2/17 [11.8%] vs. 11/17 [64.7%]; p“Š=“Š0.001) and marginally fewer had cerebellar signs (1/15 [6.7%] vs. 6/18 [33.3%], p“Š=“Š0.06). ET→PD patients required fewer ET medications than did their counterparts with ET (p“Š=“Š0.001). ET→PD patients and PD patients did not differ in UPDRS, Hoehn and Yahr, or Schwab and England scores (each p≥0.14). Discussion: ET patients who develop PD may have distinct pre-PD motor features compared to their counterparts with ET who do not develop co-existing PD. Prospective studies are needed to evaluate the predictive value of these clinical features for the emergence of PD

Trend of referral in the general practice setting in the centre of Portugal: the experience of a health centre

Abstract: Introduction Referral is one of the core competencies of general practitioners (GP). In 1992, the European study of referrals from Primary to Secondary care indicated a referral rate (RR) of 5,56% to Portugal. In 2003, the RR related to a health centre in the north of Portugal was 10,11 % and the higher percentage of referrals was to Otolaryngology, Gynecology and Surgery. Objectives To study the trend of referral to Secondary care, in a Centre of Portugal Health Care Unit, with standardized population indicators, between 2007 and 2010. Material and Methods Observational, retrospective, descriptive study using a statistical program to study the informatics generated data of referral in a health centre with 11 doctors and 5 trainees. Calculation of the RR, (n referral/n total consultations) * 100, and the number of referral by day adjusted to population at the middle of each year (CRA), (n referral*1000/ population at the middle of the year*365). We characterized the six specialties with more referrals, for each year. Results In 2007, 2067 referrals were registered (14,7% of patients with consultation (PC)); in 2008, 2639 (17% of PC); in 2009, 3125 (18,6% of PC); in 2010, 3100 (18% of PC). The RR and the CRA were 3,93% and 0,34‰ in 2007; 4,77% and 0,42‰ in 2008; 5,51% and 0,48‰ in 2009; 5,64% and 0,46‰ in 2010. In decrescent order of volume, the specialties with most referrals were Orthopedics, Dermatology, Stomatology, Gynecology, Otolaryngology, Surgery and in 2009 Ophthalmology, in detriment to Gynecology. Discussion During the time considered there is growth of RR, to values similar to those of 1992, and of CRA, an indicator of comparability with other contexts. The three specialties with the higher percentage of referrals suggest the need for technical response (orthopedics and stomatology) and clarification / clinical orientation (dermatology). The reduction in referral to Gynecology and the increase to Ophthalmology might reflect technical and scientific options in General Practice performing skills. The volume of referrals and its characterization may improve our knowledge in these areas and about the need for continuing professional development

Echocardiographic assessment of cardiac anatomy and function in adult rats

Copyright © 2019 Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported LicenseThe use of experimental animal models has become crucial in cardiovascular science. Most studies using rodent models are focused on two-dimensional imaging to study the cardiac anatomy of the left ventricle and M-mode echo to assess its dimensions. However, this could limit a comprehensive study. Herein, we describe a protocol that allows an assessment of the heart chamber size, left ventricular function (systolic and diastolic) and valvular function. A conventional medical ultrasound machine was used in this protocol and different echo views were obtained through left parasternal, apical and suprasternal windows. In the left parasternal window, the long and short axis were acquired to analyze left chamber dimensions, right ventricle and pulmonary artery dimensions, and mitral, pulmonary and aortic valve function. The apical window allows the measurement of heart chamber dimensions and evaluation of systolic and diastolic parameters. It also allows Doppler assessment with detection and quantification of heart valve disturbances (regurgitation or stenosis). Different segments and walls of the left ventricle are visualized throughout all views. Finally, the ascending aorta, aortic arch, and descending aorta can be imaged through the suprasternal window. A combination of ultrasound imaging, Doppler flow and tissue Doppler assessment have been obtained to study cardiac morphology and function. This represents an important contribution to improve the assessment of cardiac function in adult rats with impact for research using these animal models.info:eu-repo/semantics/publishedVersio

Genetic association studies in obsessive-compulsive disorder

BACKGROUND: Obsessive-compulsive disorder (OCD) segregates in families. It follows a complex model of genetic transmission, which involves the influence of several small effect genes interacting with the environment. METHODS: A systematic review of genetic association studies in OCD was performed. Articles published until 2012 were searched in the databases PubMed, Embase and SciELO using the terms of MeSH and its associates or synonyms for obsessive-compulsive disorder, gene and genetic association studies. RESULTS: We selected 105 papers and described their main results grouped as genes related to: serotonin, dopamine, glutamate, GABA, white matter, immune system, hormones and other genes. CONCLUSION: There is high variability between findings of association studies among the several candidate genes studied in OCD. Glutamate-related genes are promising candidates for OCD, but there is no conclusive association between any of the candidate genes studied and OCD. Association studies with large sample size, evaluation of more homogeneous subgroups of phenotype and meta-analyses are still needed.INTRODUÇÃO: O caráter familial do transtorno obsessivo-compulsivo (TOC) já é bem estabelecido. Ele segue o modelo complexo de transmissão genética que envolve a influência de diversos genes de pequeno efeito em interação com o ambiente. MÉTODOS: Foi realizada uma revisão sistemática de estudos de associação genética com o TOC por meio de busca de artigos publicados até 2012 nas bases de dados: PubMed, Embase e SciELO, usando os termos MeSH, seus associados ou sinônimos para obsessive-compulsive disorder, gene e genetic association studies. RESULTADOS: Foram selecionados 105 artigos cujos principais resultados foram agrupados em grupos de genes relacionados a serotonina, dopamina, glutamato, GABA, substância branca, hormônios, sistema imune e outros genes (MAO-A, BNDF, COMT). CONCLUSÃO: Há grande variabilidade nos achados de estudos de associação entre os diversos genes candidatos estudados e o TOC. Genes relacionados às vias glutamatérgicas são candidatos promissores, porém não há associação conclusiva entre nenhum dos genes candidatos estudados e o TOC. Estudos de associação com grande tamanho amostral, avaliação de subgrupos mais homogêneos do fenótipo e metanálises ainda são necessários.Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)Universidade de São Paulo Faculdade de Medicina Departamento e Instituto de PsiquiatriaUniversidade Federal da Bahia Serviço Médico Universitário Dr. Rubens BrasilUFBA Faculdade de Medicina Departamento de Neurociências e Saúde MentalUniversidade Federal de São Paulo (UNIFESP) Departamento de PsiquiatriaUNIFESP, Depto. de PsiquiatriaSciEL