E-government simulation tool for accounting education: personal income tax simulator

This chapter describes a simulator used by accounting students to mimic the official process of filling out a Personal Income Tax form. According to the Portuguese law, this form describes the amount of the employees’ Personal Income Tax withheld within a company, which must be submitted periodically to the Portuguese Tax Administration. This process is accomplished through an E-government tool accessed by only authorized company staff, which makes it impossible for accounting students to use it. This presents an obstacle for students who are learning about accounting because they cannot experiment with the “real” process in the courses they are studying. By using the proposed simulator that imitates the behavior and interface of the official tools, students can “learn by doing.

Neuronal RARβ signaling modulates PTEN activity directly in neurons and via exosome transfer in astrocytes to prevent glial scar formation and induce spinal cord regeneration

Failure of axonal regeneration in the central nervous system (CNS) is mainly attributed to a lack of intrinsic neuronal growth programs and an inhibitory environment from a glial scar. Phosphatase and tensin homolog (PTEN) is a major negative regulator of neuronal regeneration and, as such, inhibiting its activity has been considered a therapeutic target for spinal cord (SC) injuries (SCIs). Using a novel model of rat cervical avulsion, we show that treatment with a retinoic acid receptor β (RARβ) agonist results in locomotor and sensory recovery. Axonal regeneration from the severed roots into the SC could be seen by biotinylated dextran amine labeling. Light micrographs of the dorsal root entry zone show the peripheral nervous system (PNS)–CNS transition of regrown axons. RARβ agonist treatment also resulted in the absence of scar formation. Mechanism studies revealed that, in RARβ-agonist-treated neurons, PTEN activity is decreased by cytoplasmic phosphorylation and increased secretion in exosomes. These are taken up by astrocytes, resulting in hampered proliferation and causing them to arrange in a normal-appearing scaffold around the regenerating axons. Attribution of the glial modulation to neuronal PTEN in exosomes was demonstrated by the use of an exosome inhibitor in vivo and PTEN siRNA in vitro assays. The dual effect of RARβ signaling, both neuronal and neuronal–glial, results in axonal regeneration into the SC after dorsal root neurotmesis. Targeting this pathway may open new avenues for the treatment of SCIs. SIGNIFICANCE STATEMENT Spinal cord injuries (SCIs) often result in permanent damage in the adult due to the very limited capacity of axonal regeneration. Intrinsic neuronal programs and the formation of a glial scar are the main obstacles. Here, we identify a single target, neuronal retinoic acid receptor β (RARβ), which modulates these two aspects of the postinjury physiological response. Activation of RARβ in the neuron inactivates phosphatase and tensin homolog and induces its transfer into the astrocytes in small vesicles, where it prevents scar formation. This may open new therapeutic avenues for SCIs

Acute Cardiovascular Manifestations in 286 Children With Multisystem Inflammatory Syndrome Associated With COVID-19 Infection in Europe

Background: The aim of the study was to document cardiovascular clinical findings, cardiac imaging, and laboratory markers in children presenting with the novel multisystem inflammatory syndrome associated with coronavirus disease 2019 (COVID-19) infection. Methods: This real-time internet-based survey has been endorsed by the Association for European Paediatric and Congenital Cardiologists Working Groups for Cardiac Imaging and Cardiovascular Intensive Care. Children 0 to 18 years of age admitted to a hospital between February 1 and June 6, 2020, with a diagnosis of an inflammatory syndrome and acute cardiovascular complications were included. Results: A total of 286 children from 55 centers in 17 European countries were included. The median age was 8.4 years (interquartile range, 3.8-12.4 years) and 67% were boys. The most common cardiovascular complications were shock, cardiac arrhythmias, pericardial effusion, and coronary artery dilatation. Reduced left ventricular ejection fraction was present in over half of the patients, and a vast majority of children had raised cardiac troponin when checked. The biochemical markers of inflammation were raised in most patients on admission: elevated C-reactive protein, serum ferritin, procalcitonin, N-terminal pro B-type natriuretic peptide, interleukin-6 level, and D-dimers. There was a statistically significant correlation between degree of elevation in cardiac and biochemical parameters and the need for intensive care support (P<0.05). Polymerase chain reaction for severe acute respiratory syndrome coronavirus 2 was positive in 33.6%, whereas immunoglobulin M and immunoglobulin G antibodies were positive in 15.7% cases and immunoglobulin G in 43.6% cases, respectively, when checked. One child in the study cohort died. Conclusions: Cardiac involvement is common in children with multisystem inflammatory syndrome associated with the Covid-19 pandemic. The majority of children have significantly raised levels of N-terminal pro B-type natriuretic peptide, ferritin, D-dimers, and cardiac troponin in addition to high C-reactive protein and procalcitonin levels. In comparison with adults with COVID-19, mortality in children with multisystem inflammatory syndrome associated with COVID-19 is uncommon despite multisystem involvement, very elevated inflammatory markers, and the need for intensive care support.info:eu-repo/semantics/publishedVersio

Maternal outcomes and risk factors for COVID-19 severity among pregnant women.

Pregnant women may be at higher risk of severe complications associated with the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), which may lead to obstetrical complications. We performed a case control study comparing pregnant women with severe coronavirus disease 19 (cases) to pregnant women with a milder form (controls) enrolled in the COVI-Preg international registry cohort between March 24 and July 26, 2020. Risk factors for severity, obstetrical and immediate neonatal outcomes were assessed. A total of 926 pregnant women with a positive test for SARS-CoV-2 were included, among which 92 (9.9%) presented with severe COVID-19 disease. Risk factors for severe maternal outcomes were pulmonary comorbidities [aOR 4.3, 95% CI 1.9-9.5], hypertensive disorders [aOR 2.7, 95% CI 1.0-7.0] and diabetes [aOR2.2, 95% CI 1.1-4.5]. Pregnant women with severe maternal outcomes were at higher risk of caesarean section [70.7% (n = 53/75)], preterm delivery [62.7% (n = 32/51)] and newborns requiring admission to the neonatal intensive care unit [41.3% (n = 31/75)]. In this study, several risk factors for developing severe complications of SARS-CoV-2 infection among pregnant women were identified including pulmonary comorbidities, hypertensive disorders and diabetes. Obstetrical and neonatal outcomes appear to be influenced by the severity of maternal disease

Study, Modeling and Numerical Improvement of a Server Pallet

The industrial packaging sector plays a key role in protecting industrial products during storage and transport. In addition, this sector continually promotes the optimisation of product packaging in order to minimise material waste and reduce ecological footprints. The influence of this sector has repercussions on various supply chains, so it is an industry that is attentive to responding to the individual needs of each industrial sector, such as the automotive sector, the telecommunications sector or even the energy sector. This master's dissertation was carried out in an industrial context, at the company Nefab RA Produtos de Embalagem, S.A. (Nefab Portugal). The topic of the dissertation arose from the need to optimise a packaging solution designed for transporting large, heavy mechanical equipment. Initially, the model that initially existed for the same task was studied. This analysis revealed the model's main limitations, which served as the basis for the construction of two new models. These new models are made of different materials. Initially, a packaging machine slightly similar to the initial one was modelled. In this way, it was possible to design a new model by optimising the previous model, since the urgency of this project was based on correcting the problems initially observed in the first model. Subsequently, another steel solution was formulated, so that a consecutive comparison of parameters could be made, namely the behaviour of the models under static operating conditions, as well as a study of the environmental and financial impact between two pallets. Through this work, it was possible to study different equipment sizing methods, as well as the selection of materials from different families, such as organic materials, namely wood and plywood, or metals, specifically steel. It was also possible to create a numerical model for a static test, as well as to formulate a prototype of the optimised plywood model (based on the initial solution) for laboratory tests.O setor de embalagens industriais desempenha um papel fundamental na proteção de Produtos industriais durante o seu armazenamento e transporte. Além disso, este setor promove continuamente a otimização das embalagens de produtos para assim minimizar o desperdício material e reduzir as pegadas ecológicas. A influência deste setor repercute em diversas cadeias de suprimentos, pelo que se trata de uma indústria atenta a responder às necessidades individuais de cada setor industrial, como o setor automóvel, setor das telecomunicações ou ainda da energia. A presente dissertação de mestrado foi desenvolvida num contexto industrial, na empresa Nefab RA Produtos de Embalagem, S.A. (Nefab Portugal), pelo que o tema da dissertação surgiu da necessidade de otimizar uma solução de embalagem concebida para o transporte de equipamentos mecânicos de grandes dimensões e elevado peso. Numa fase inicial, procedeu-se ao estudo do modelo que existia inicialmente para a mesma tarefa. Desta análise observaram-se as principais limitações do modelo, que serviram de base para a construção de dois novos modelos. Estes novos modelos são formulados por materiais diferentes. Inicialmente, foi modelado um equipamento de embalagem ligeiramente semelhante ao inicial. Desta forma, foi possível projetar um novo modelo através da otimização do modelo anterior, uma vez que a urgência deste projeto se fundamentou na correção dos problemas inicialmente observados no primeiro modelo. Posteriormente, foi formulada uma outra solução em aço, para assim ser possível uma comparação consecutiva de parâmetros, nomeadamente o comportamento dos modelos às condições estáticas de funcionamento, assim como o estudo do impacto ambiental e financeiro entre duas paletes. Através da elaboração do presente trabalho, foi possível estudar diferentes métodos de dimensionamento de equipamentos, assim como a seleção de materiais de diferentes famílias, como os materiais orgânicos, nomeadamente a madeira e contraplacado, ou os metais, mais concretamente o aço. Também foi possível o realizar um modelo numérico para um ensaio estático, assim como a formulação de um protótipo do modelo em contraplacado otimizado (com base na solução inicial), para a execução de testes laboratoriais

1º Encontro de Investigadores FLUP "Investigadores em direto, face a face. Partilha de ciência". Livro de Resumos

Livro de Resumos do 1º Encontro de Investigadores FLUP "Investigadores em direto, face a face. Partilha de ciência". 16.outubro.2023, 9h30-18h00, Anfiteatro Nobre da Faculdade de Letras da Universidade do Porto (FLUP)