Os painéis ditos de "Nuno Gonçalves"

A história dos painéis em epígrafe é um verdadeiro romance, ou mais exatamente, um folhetim cheio de peripécias e figurantes, acontecimentos trágicos ou grotescos, numa sucessão de episódios que mutuamente se contradizem . Quando falamos em "história" dêles, não queremos referir-nos à história dêles mesmos, que continuam tão sem História como um recém-nascido; mas à história das congeminações que êles têm motivado, como obsessão central que se tornaram, neste século, da erudição e da crítica de arte, em Portugal.

Bond between glulam and NSM CFRP laminates

With the aim of evaluating the bond behaviour between glulam and carbon fibre reinforced polymer laminates strips, an experimental program using pull-out tests was carried, when the near-surface strengthening technique is applied. Two main variables were studied: the bond length and the type of pull-out test configuration. The instrumentation included the loaded and free-end slips, as well as the pull-out force. Based on the obtained experimental results, and applying an analytical-numerical strategy, the local bond stress-slip relationship was determined. In this work the tests are described, the obtained results are presented and analysed, and the applicability of an inverse analysis to obtain the local bond law is demonstrated.This work is supported by FEDER funds through the Operational Programme for Competitiveness Factors - COMPETE and National Funds through FCT - Portuguese Foundation for Science and Technology under the project PTDC/ECM/74337/2006. The authors also like to thank all the companies that have been involved supporting and contributing for the development of this study, mainly: S&P Clever Reinforcement Iberica Lda., Portilame, MAPEI and Rothoblaas

Female sexual dysfunction associated with idiopathic cerebellar ataxia: A case report

BACKGROUND: Cerebellar ataxia affects individuals in reproductive age. To date, few clinical cases of cerebellar ataxia and involvement of the cerebellum in sexual response were reported. We report a case of a woman that need to restore skills related for execution of sexual activity and coordination of movements during sexual intercourse. CASE PRESENTATION: We present a case of idiopathic cerebellar ataxia in a 25-year-old woman who was referred for sexual health consultation. The patient complained of sexual problems as follows: "I forgot the behaviors that I should adopt in a sexual encounter, and I know what to do only after paying attention to my movements." The history of sexual behavior indicated that this patient presented a "romantic love" model. The Diagnostic and Statistical Manual of Mental Disorders (DSM-5) reports that this condition involves anorgasmia disorder and female sexual arousal disorder. In addition, there was a loss of automatism and coordination of movements in the pelvis and lower extremities. The patient's condition improved with occupational and physical therapy combined with rehabilitation therapy based on cognitive behavioral criteria for sexual therapy. CONCLUSIONS: The case evolved from the romantic-affective model to a realistic model. The patient reported being comfortable during sexual intercourse and could explain her sexual needs to her partner. She managed to coordinate lower limb and pelvic movements, but did not reach an orgasm. Moreover, vaginal lubrication occurred with a time lag of 15-30 min after the end of sexual intercourse or masturbation

Overconfidence and audit fees: does the fiscal council influence this relationship?

Purpose: This study aims to investigate the role of fiscal council as a mechanism capable of changing the manager's ability to influence audit fees. Methodology: 231 observations of publicly-held companies that traded their shares on [B]³ in 2017 were analyzed. To investigate the relationship object of this study, an analysis was performed using multiple linear regression with the OLS estimator. Results: In the analyzed sample, it was identified that managers' overconfidence increases audit costs, which is consistent with the argument that managers' overconfidence can increase the risk of material error. However, possibly due to characteristics of the emerging environment or different levels of efficiency of the fiscal council, it was not possible to confirm the hypothesis that the fiscal council exerts a significant influence on the relationship between manager overconfidence and audit fees. Study Contributions: In the empirical field, this research provides subsidies for investors and regulators regarding the role of governance mechanisms - more specifically the fiscal council - in the relationship between the auditor and the client. From a theoretical perspective, the accounting literature is added to fill in the existing gap about the consequences of behavioral biases of managers on the audit fees under the moderation of the supervisory board

Excesso de confiança e honorários de auditoria: o conselho fiscal exerce influência nessa relação?

Objetivo: Esse estudo tem como objetivo investigar o papel do conselho fiscal enquanto mecanismo capaz de alterar a capacidade do gestor de influenciar os custos de auditoria. Metodologia: Foram analisadas 231 observações de empresas abertas que negociaram suas ações na [B]³ no ano de 2017. Para investigar a relação objeto desse estudo, realizou-se análise por meio de regressão linear múltipla com estimador MQO. Resultados: Na amostra analisada, foi identificado que o excesso de confiança dos gestores aumenta os custos de auditoria, sendo consistente com o argumento de que o excesso de confiança dos gestores pode elevar o risco de erro material. Contudo, possivelmente em função de características do ambiente emergente ou diferentes níveis de eficiência do conselho fiscal, não foi possível confirmar a hipótese de que o conselho fiscal exerce influência significativa na relação entre o excesso de confiança do gestor e os custos de auditoria. Contribuições do Estudo: No campo empírico, essa pesquisa fornece subsídios para investidores e reguladores no tocante a atuação dos mecanismos de governança - mais especificamente o conselho fiscal - na relação entre o auditor e o cliente. Sob a perspectiva teórica, acrescenta-se a literatura contábil ao preencher lacuna existente acerca das consequências dos vieses comportamentais dos gestores no custo de auditoria sob a moderação do conselho fiscal

Evaluation of the impact of the leached and solubilized extracts on the germination of cabbage seeds (Brassica oleracea var. capitata)

The germination and seedling root development trials have been used to evaluate and quantify the toxicity of water-soluble compounds as well as mixtures of complex substances, leached, among others. The objective was to evaluate the impact of leached and solubilized extracts of coffee waste on the germination and development of cabbage seedlings (B. oleracea var. Capitata), as well as to evaluate the physical and chemical properties of these extracts. The extracts were prepared according to the Brazilian Association of Technical Standards 10.005 and 10.006, respectively. The experimental design had 7 treatments for the test group (leached), 7 treatments for the test group (solubilized) and one control group. The control group was composed of 4 mL distilled water. It was verified that from the lowest dosage administered (0.1 mL) there was an inhibition in the germination of 30% for both extracts. Starting the dose with 0.7 mL of leached, no root growth was observed. The determination of LOEC was established in the treatments with 0.1 mL for both extracts

Solvability of mental health care in the Family Health Strategy: social representation of professionals and users

Objetivo Apreender as representações sociais sobre resolubilidade do cuidado em saúde mental na Estratégia Saúde da Família de usuários e profissionais de equipes de saúde da família e Centro de Atenção Psicossocial. Método Estudo qualitativo com uso de entrevista semiestruturada para coleta das informações e osoftware Alceste para análise. Este software usa a Classificação Hierárquica Descendente com base no exame das raízes lexicais, considerando a palavra como unidade e oferece contextualização no corpus Resultados As representações emergem em dois polos antagônicos: usuários referem satisfação com o atendimento e profissionais percebem a necessidade de melhoria das ações de saúde. São desenvolvidos matriciamento em saúde mental e visita domiciliar, mas persistem entraves relacionados ao investimento em saúde, educação permanente e organização da assistência. Conclusión As diferentes representações ensejam melhoria do atendimento, resolubilidade do cuidado e congregam saberes e práticas na perspectiva ampliada das necessidades de saúde no contexto familiar, social e terapêutico.
Objetivo Asimilar las representaciones sociales acerca de la resolubilidad del cuidado en salud mental en la Estrategia Salud de la Familia de usuarios y profesionales de equipos de salud de la familia y Centro de Atención Psicosocial. Método Estudio cualitativo con empleo de entrevista semiestructurada para recolección de las informaciones y el softwareAlceste para análisis. Este software utiliza la Clasificación Jerárquica Descendente con base en el examen de las raíces lexicales, considerando la palabra como unidad y proporciona la contextualización en el corpus Resultados Las representaciones emergen en dos polos antagónicos: usuarios relatan satisfacción con la atención y profesionales advierten la necesidad de mejoría de las acciones de salud. Se desarrollan el matriciamiento en salud mental y la visita domiciliaria, pero persisten los óbices relacionados con la inversión en salud, la educación permanente y la organización de la asistencia. Conclusión Las diferentes representaciones proporcionan mejoría de la atención, resolubilidad del cuidado y congregan saberes y prácticas en la perspectiva ampliada de las necesidades de salud en el contexto familiar, social y terapéutico.Objective To aprehend the social representations about the solvability in mental health care with users of the Family Health Strategy and professionals of family health teams and of the Center for Psychosocial Care. Method A qualitative study using semi-structured interviews for data collection, and the Alceste software for analysis. This software uses the Hierarchical Descending Classification based on the examination of lexical roots, considering the words as units and providing context in the corpus. Results The representations emerge in two opposing poles: the users require satisfaction with care and the professionals realize the need for improvement of health actions. Although the matricial support in mental health and the home visits are developed, the barriers related to investment in health, continuing education and organization of care persist. Conclusion The different representations enable improvements in customer service, solvability of care and aggregate knowledge and practices in the expanded perspective of health needs in the family, social and therapeutic context.

Agressividade tributária como fator determinante do conservadorismo condicional no Brasil

Este artigo investiga se o grau de agressividade tributária está associado ao conservadorismo condicional no Brasil. Após uma revisão minuciosa da literatura sobre o conservadorismo contábil pela academia brasileira e uma discussão sobre agressividade tributária, uma lacuna na literatura foi encontrada devido à falta de investigação anterior referente à relação entre o grau de agressividade tributária de uma empresa e seu conservadorismo condicional. O lucro tributável está relacionado ao lucro contábil no sistema brasileiro de imposto de renda corporativo. Portanto, o planejamento tributário pode afetar as propriedades das informações financeiras. Este estudo oferece uma explicação parcial do conservadorismo contábil com base em questões tributárias que contribui para o conservadorismo e a literatura tributária. Os resultados sugerem que estratégias tributárias visando evitar a carga tributária estão relacionadas à contabilidade conservadora condicional. Dessa forma, a prática do conservadorismo condicional no Brasil parece estar ligada a alternativas para diminuição de impostos ao reduzir os lucros, o que explicaria a associação do planejamento tributário com o grau de conservadorismo condicional no relatório financeiro. Esse achado é relevante para usuários de relatórios financeiros que poderão considerar esses resultados em suas análises e para uma gestão que vise entender melhor suas decisões sobre o planejamento tributário. Para esse objetivo de pesquisa, foram adotados dois modelos de Basu (Basu, 1997), adaptados com controles de agressividade tributária. A alíquota efetiva (effective tax rate – ETR) foi utilizada como métrica de agressividade tributária, controlando empresas com ETR alto e baixo. O período de estudo foi de 2010 a 2019 para empresas brasileiras da B3 S.A. – Brasil, Bolsa, Balcão (B3). Os achados demonstram uma relação significativa entre elisão fiscal e conservadorismo condicional, ou seja, empresas mais agressivas em impostos tendem a usar contabilidade mais conservadora.This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and accounting conservatism, a literature gap was found because the relationship between a firm’s degree of tax aggressiveness and its conditional conservatism had not been investigated previously. Taxable income has a relationship with accounting income in the Brazilian corporate income tax system. Hence, tax planning can affect financial information properties. This study offers a partial explanation of accounting conservatism based on tax issues that contribute to the conservatism and taxation literature. The results suggest that tax strategies that aim to avoid tax burden are related to conditional conservative accounting. Hence, the practice of conditional conservatism in Brazil appears to be linked with tax-deductible alternatives of reducing earnings, which would explain tax planning’s association with the degree of conditional conservatism in financial reporting. This finding is relevant to financial reporting users that can consider our results in their analysis and to management that seeks to understand their decisions about tax planning better. For this research purpose, two Basu models (Basu, 1997) were adopted, adapted with tax-aggressiveness controls. The effective tax rate (ETR) was used as a tax-aggressiveness metric, controlling firms with both high and low ETR. The study period was from 2010 to 2019 for Brazilian firms from B3 S.A. – Brasil, Bolsa, Balcão (B3). The findings demonstrate a significant relationship between tax avoidance and conditional conservatism, that is, more tax-aggressive firms tend to use more conservative accounting