Equity valuation using accounting numbers in high and low intangible-intensive industries

Recent scandals in companies such as Enron, WorldCom or Tesco have become practical solid examples of accounting manipulation and have been disrupting the accountancy field. As a consequence, there has been a regular reinforcement regarding the practical use of accounting numbers. Equity valuation using accounting numbers plays a vital responsibility in both finance and accounting areas, grounding on the use and comparison of valuation models’ performance. This dissertation aims to explore the association between high and low intangibleintensive industries as well as the performance of accounting-based valuation models. After assessing not only stock- but also flow-based models across the two industries, results reveal a superior performance of the former models for low intangible-intensive industries while flow-based models disclose superior stock price predictions for high intangible-intensive industries. In complement, an analysis of the valuation techniques applied in analysts’ reports demonstrates that marked multiples are usually the preferred methodology for equity research analysts to value companies

O primeiro MOOC em língua portuguesa : análise crítica do seu modelo pedagógico

Dissertação de Mestrado em Pedagogia do E-Learning apresentada à Universidade AbertaA presente dissertação tem como escopo principal uma análise crítica do modelo pedagógico adotado no primeiro MOOC (Massive Open Online Course) em Língua Portuguesa – MOOC EaD, curso desenvolvido com base prática na experiência dos seus organizadores com aprendizagem formal e informal e respaldo teórico da perspectiva do Conectivismo, defendido por Siemens e Downes (2008). A investigação realizada é de natureza qualitativa (exploratório-descritiva), tendo em consideração o fato de o fenómeno investigado ser novo e as pesquisas sobre o fenómeno dos MOOCs se encontrarem numa fase inicial. Não obstante, pode-se descrever e explorar o seu contexto de maneira crítica. Esta é a razão pela qual o tipo de pesquisa guiou a decisão por uma abordagem qualitativa e, consequentemente, a escolha dos procedimentos metodológicos. Realizou-se o estudo com base em dados quantitativos e qualitativos, levantados mediante quatro preocedimentos: 1) observação participante durante o período do curso MOOC EaD; 2) aplicação de entrevista semiestruturada aos organizadores do curso, 3) aplicação de questionário aos participantes do curso e 4) seleção deposts/comentários publicados nas mídias sociais e informações sobre compartilhamento nas ferramentas da web 2.0. Realizou-se uma triangulação dos dados, procedimento que imprime fidedignidade à análise do material, bem como cientificidade à pesquisa. Os resultados obtidos revelam, por um lado, que este curso MOOC constitui um espaço favorável para experimentações pedagógicas, bem como, para a aquisição de novos conhecimentos e competências e, por outro, que a convergência das ferramentas da web 2.0 pode auxiliar no processo de aprendizagem, uma vez que a interação e a colaboração a distância, contribuem para a aprendizagem. Mas nesse contexto, o papel do professor ainda não está claro. Soma-se a isso, o fato de a aquisição de conhecimento informal ser cada vez mais valorizada e que nem sempre precisa ser validada por uma instituição. Mas a falta de controle de tempo para uma dedicação ao estudo por parte dos participantes continua a ser uma das barreiras para o aprendizado. Os resultados alcançados no presente trabalho significam uma forma de contribuição para trabalhos futuros voltados para a aprendizagem em rede.This dissertation has as its main scope a critical analysis of the pedagogical model adopted in the first MOOC (Massive Open Online Course) in Portuguese language – MOOC ODL, which was conceived and developed by means of the expertise of its organizers in formal and informal learning settings in accordance with the Connectivism model proposed by Siemens and Downes (2008). A qualitative approach (descriptive-exploratory) was adopted due to the novelty of the phenomenon under investigation and the lack of research on MOOCs. This justifies the usage of a qualitatively oriented approach and the choice of the methodological procedures. The study was conducted under quantitative and qualitative data divided into four parts: 1) active observation during the course period; 2) focused interview with course organizers; 3) questionnaires with course participants; and 4) selection of post/comments published in the social media as well as information exchange on the Web 2.0 tools. Such procedure allowed the triangulation of the data, bringing reliability to the material analysis as well as scientific endorsement to the research. On the one hand, the results obtained suggest that a MOOC-like course constitutes an open space to pedagogical experiments and the acquisition of new knowledge and competences. On the other hand, the convergence of web 2.0 tools can assist the learning process even at distance, given the fact that interaction and collaboration contribute to knowledge acquisition. However, it can be said that in this scenario, the role of the educator is not clear. Furthermore, it is a fact that informal instruction has been really valued though it not always needs accreditation from an institution. Also, the lack of time monitoring on the part of the participants to dedicate themselves to study still brings out another drawback to the learning process. The results obtained in this study suggest a new contribution to future works on online learning

Influence of isolated cleft palate and palatoplasty on the face

INTRODUCTION: The literature has demonstrated that alterations in craniofacial morphology characterizing individuals with cleft palate are observed in both operated and unoperated patients. OBJECTIVE: This study evaluated the influence of isolated cleft palate and palatoplasty on the face, based on facial analysis. MATERIAL AND METHODS: Lateral facial photographs of the right side of 85 young adult patients with cleft palate were analyzed, of whom 50 were operated on and 35 had never received any previous surgical treatment. The nasolabial angle and zygomatic projection were used to define the maxillary position in the face. Mandibular positioning was classified as Pattern I, II and III. RESULTS: Patients were distributed into 54.12% as Pattern I, 32.94% Pattern II and 12.94% Pattern III. Distribution of facial patterns did not show statistically significant differences between groups (p>;0.05). Although palatoplasty did not influence the facial pattern, the zygomatic projection was vulnerable to plastic surgeries. Twenty-eight percent of the patients in the operated group showed zygomatic deficiency, compared to only 8.5% in the unoperated group. CONCLUSIONS: In patients with isolated cleft palate, palatoplasty may influence negatively the sagittal behavior of the maxilla, according to the zygomatic projection of the face, though without compromising the facial pattern

Perception and consumption habits regarding functional foods

Nos dias de hoje, os consumidores questionam cada vez mais a relação entre saúde, alimentação e bem-estar. A procura de alimentos com efeitos benéficos para a saúde é um dos grandes impulsos para o desenvolvimento de alimentos funcionais, que contêm ingredientes com esse efeito. Este trabalho apresenta os resultados de um inquérito que avaliou a perceção do consumidor e os seus hábitos de consumo relativamente a alimentos funcionais. Foram inquiridos 233 indivíduos, com idades compreendidas entre os 18 e os 77 anos. Dos inquiridos, 87% afirmam saber que existem alimentos com efeitos mais significativos na saúde e bem- -estar, apesar de só 58% dizerem saber o que são alimentos funcionais. A maioria da população inquirida (97%) considera necessário melhorar o nível de informação relativa a este tipo de alimentos, apontando as campanhas de informação, criação de símbolos para a rápida identificação do produto/benefício, educação nas escolas e melhoria da informação dos rótulos das embalagens, como algumas das medidas necessárias.Currently, consumers are increasingly interested in the relationship between health, food and well-being. The demand for food with beneficial effects on health is one of the great impulses for the development of functional foods that contain ingredients with this effect. This work presents the results of a survey that aimed to assess the consumer's perception and consumption habits regarding functional foods. A total of 233 individuals, aged between 18 and 77 years, were surveyed. Of the respondents, 87% know that there are foods with more significant effects on health and well-being, although only 58% know what functional foods are. The majority of the surveyed population (97%) agrees that it is necessary to improve the level of information on this type of food, pointing out information campaigns, creation of symbols for fast identification of the product/benefit, education in schools and improvement of information on packaging labels, as some of the necessary measures.Este trabalho foi financiado pelo INSA, I.P., no âmbito do projeto MELON4FOOD (2018DAN1492) e pela FCT/MCTES através de fundos nacionais (UID/QUI/50006/2019).info:eu-repo/semantics/publishedVersio

Differential manifestation of teacher self-efficacy in Brazilian university professors in the health area

Self-efficacy has occupied the research space due to the relevance it holds as an explanatory mechanism of human performance to understand the characteristics of the population, the study analyzed the differentiation of beliefs of self-efficacy of university professors who teach in the health area according to gender, marital status, age, seniority at work, religion and training graduate academic. A cross sectional and quantitative study was attended by 189 university professors working in a private university in northeastern Brazil. The differentiation indicate that Women perceive themselves more self-effective in the elaboration of didactic strategies to favor interaction in class; older teachers consider themselves more effective in didactic strategies for the planning of classes and postdoctoral teachers stood out for the higher sense of self-efficacy regarding didactic strategies for class planning, didactic strategies to actively implicate students and didactic strategies to favor interaction in class. Self-efficacy as an explanatory mechanism of human performance is determinant and therefore it is important to be enhanced in university professors for the pursuit of a higher quality of teaching-learning of future health professionals.info:eu-repo/semantics/publishedVersio

Physical activity promotion tools in the Portuguese primary health care : an implementation research

© 2020 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 (http://creativecommons.org/licenses/by/4.0/).Background: This paper aims to discuss how physical activity (PA) brief assessment, brief counseling, and self-monitoring tools were designed and implemented in the Portuguese National Health Service (NHS), and to report on their current use by health professionals and citizens. Methods: Three digital tools to facilitate PA promotion in primary health care (PHC) were developed: 1) a PA brief assessment tool was incorporated in the electronic health record platform “SClínico Cuidados de Saúde Primários“; 2) a brief counseling tool was developed in the software “PEM—Prescrição Eletrónica Médica” (electronic medical prescription); and 3) a “Physical Activity Card” was incorporated in an official NHS smartphone app called “MySNS Carteira”. Results: From September 2017 to June 2019, 119,386 Portuguese patients had their PA assessed in PHC. Between December 2017 and June 2019, a total of 7957 patients received brief intervention for PA by a medical doctor. Regarding the app “MySNS Carteira”, 93,320 users activated the “Physical Activity Card”, between February 2018 and December 2018. Conclusions: These tools represent key actions to promote PA among Portuguese citizens using PHC as a priority setting. Further initiatives will follow, including proper assessment of their clinical impact and training programs for health care professionals on PA promotion.info:eu-repo/semantics/publishedVersio

Experiência do centro hospitalar de lisboa ocidental

Introduction: Although rare, angioedema is an adverse event of the renin–angiotensin–aldosterone system inhibitors (RAAi) that can be fatal due to airway obstruction. Objective: The aim of this study was to describe these episodes in patients referred to a tertiary care hospital in Lisbon, Portugal. Methods: Retrospective observational study. Inclusion criteria: patients diagnosed with angioedema of the face and upper airway, under treatment with RAAi; exclusion criteria: patients diagnosed with angioedema associated to urticaria or hypersensitivity to nonsteroidal anti-inflammatory drugs. Results 49 patients were reviewed, 23 of which were female, median age of 67 years old (min=28; máx=93). Angiotensin-converting-enzyme inhibitors (ACEi) were related to the event in 77.55% of the cases (n = 38), angiotensin II receptor blockers (ARBs) in 18.37% (n=9) and a combination of the two drugs in 4.08%(n=2). The episodes were located to the face region in 44.9% of the cases (n=22); to the airway in 34.7% (n=17); and a combination of the two in 20.4% (n= 10). Patients resort to an emergency department in 63.3% of the cases (n=31). Tracheotomy was necessary in one patient. Conclusions: The diagnosis and management of angioedema related to the RAAi represents a challenge. Although ACEi are more frequently associated with the episodes, ARBs cannot be considered as a safe alternative.publishersversionpublishe

Methodological considerations for kinematic analysis of upper limbs in healthy and poststroke adults Part II: a systematic review of motion capture systems and kinematic metrics

To review the methods used to analyze the kinematics of upper limbs (ULs) of healthy and poststroke adults, namely the motion capture systems and kinematic metrics. A database of articles published in the last decade was compiled using the following search terms combinations: (“upper extremity” OR “upper limb” OR arm) AND (kinematic OR motion OR movement) AND (analysis OR assessment OR measurement). The articles included in this review: (1) had the purpose to analyze objectively three-dimension kinematics of ULs, (2) studied functional movements or activities of daily living involving ULs, and (3) studied healthy and/or poststroke adults. Fourteen articles were included (four studied a healthy sample, three analyzed poststroke patients, and seven examined both poststroke and healthy participants). Most articles used optoelectronic systems with markers; however, the presentation of laboratory and task-specific errors is missing. Markerless systems, used in some studies, seem to be promising alternatives for implementation of kinematic analysis in hospitals and clinics, but the literature proving their validity is scarce. Most articles analyzed “joint kinematics” and “end-point kinematics,” mainly related with reaching. The different stroke locations of the samples were not considered in their analysis and only three articles described their psychometric properties. Future research should validate portable motion capture systems, document their specific error at the acquisition place and for the studied task, include grasping and manipulation analysis, and describe psychometric properties.info:eu-repo/semantics/publishedVersio