The transition to IFRS: disclosures by Portuguese listed companies

In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies. We found a high degree of variability among the disclosure either regarding the qualitative (narrative explanations of transition) or quantitative (reconciliations) disclosures. The results show that the objective of comparability, relevance and understandability stated in CESR’s recommendation were not achieved. Regarding accounting changes, the analysis shows that the reported impacts by companies confirmed expectations based on prior de jure studies on major impacts of changing from Portuguese GAAP to IFRS; these major impacts regard the recognition of intangibles, the accounting treatment of goodwill and financial instruments. Finally, Gray’s (1980) “conservatism” index was computed using the reconciliated profits to IFRS reported by companies. This analysis shows that Portuguese standards are more conservative than IFRS. This study is relevant to several parties: to the market regulators and policy makers in predicting the level of compliance with IFRS and calling attention for the importance of enforcement mechanisms; to the preparers, auditors and users in identifying the most problematic areas of implementation of IFRS.International Accounting, Disclosure, IAS/IFRS, Portugal

Avaliação eletromiográfica da ativação muscular dos músculos reto abdominal e eretores da coluna em diferentes exercícios de fortalecimento do core

Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em FisioterapiaObjetivo: O presente estudo tem como objetivo avaliar a atividade muscular dos músculos reto abdominal e eretores da coluna durante o exercício de prancha com diferentes variações de estabilidade. Metodologia: A atividade eletromiográfica dos músculos de 15 participantes, 11 do sexo masculino e 4 do feminino (Mediana de idades: 22.00 (±2.00 anos); IMC: 23.41 (±3.83kg/m2)) foi analisada durante seis posições de prancha. Resultados: Foram verificadas diferenças estatisticamente significativas tanto na atividade muscular dos diferentes músculos em cada exercício, assim como diferentes atividades musculares entre cada exercício. Tendo em conta a ativação muscular de cada músculo, é possível observar que o músculo que foi mais ativado, foi o Reto Abdominal (94.01%CMV), não havendo diferenças significativas entre lado direito e lado esquerdo. Conclusão: A atividade electromiográfica dos músculos estudados foi dependente do tipo de variação do exercício de prancha, havendo maior ativação quanto mais instável fosse a superfície de apoio.Objective: This study aims to evaluate the muscle activity of the rectus abdominis and spinal erector muscles during the exercise of plank, with different variations of stability. Methods: The muscle electromyographic activity of 15 participants, 11 males and 4 females (mean age: 22.00 (± 2.00 years); BMI: 23.41 (± 3.83 kg / m2)) was analyzed during six plank positions. Results: It is possible to observe that the muscle that was most activated was the Rectus Abdominis (94.01% CMV), and there were no significant differences between the right side and the left side. Conclusion: The electromyographic activity of the muscles studied was dependent on the type of variation of plank requested.N/

O risco de incêndio no distrito de Viseu. Levantamento e Integração das estruturas florestais do distrito num Sistema de informação geográfica

Os incêndios florestais são o principal agente de perturbação do equilíbrio no mundo rural. A existência de uma rede de infra-estruturas adequada, de apoio à detecção e combate aos incêndios florestais é um factor de primordial importância para o comportamento que estes podem alcançar. O trabalho apresentado, resulta do levantamento actualizado das infra-estruturas florestais do distrito de Viseu (rede viária, pontos de água, postos de vigia e os diversos meios de prevenção e combate existentes “no terreno”), com recurso a Tecnologias GPS (Global Positionig System) e SIG (Geographical Information Systems). Estas, foram digitalizadas, tendo por base, a cartografia digital cedida pelo Instituto Geográfico Português (IGP), complementado por levantamentos topográficos por GPS. Também com a informação cedida pelas Câmaras Municipais, relativa às infra-estruturas construídos nos últimos anos, fez-se a integração, de toda a informação, num Sistema de Informação Geográfica. A aplicação SIG, com dados actualizados sobre as infra-estruturas florestais da região, juntamente com as cartas de Risco de Incêndio Florestal (CRIF) produzidas pelo Instituto Geográfico Português (IGP) em 2004, para os concelhos do Distrito de Viseu, permitiu a produção de cartas temáticas que possibilitou uma avaliação da adequação da rede de infra-estruturas e dos meios humanos e materiais para o combate ao fogos em função do risco de incêndio florestal verificado

What is the relationship between inspiratory muscle training and performance and respiratory biomechanics in athletes?

Inspiratory muscle training has an important role in sports performance. Scientific evidence suggests the coadjuvation of sports performance competition training with association of training of the inspiratory muscles alongside the use of a threshold. The purpose of this review is to summarize and assess the scientific evidence about optimizing respiratory biomechanics in specific sports.info:eu-repo/semantics/publishedVersio

Analysis of all-optical generation of graphene surface plasmons by a frequency-difference process

The generation of graphene surface plasmons (SPs) by a frequency-difference nonlinear (NL) process caused by the interaction of two optical beams was experimentally demonstrated several years ago by measuring the differential reflectance of the probe beam. However, the understanding of these results requires much larger second-order optical conductivities of graphene than calculations performed so far can yield. In this work, we carefully calculate the relevant NL conductivities and show that, indeed, the experimental observations of the differential reflectance must have originated from physical processes beyond the coherent frequency-difference generation of SPs described by the density-matrix perturbation theory approach, presumably by hot-electron effects. We also suggest an alternative way of detecting optically generated SPs, which can be feasible at lower powers of the optical pulses. Such additional experiments are expected to help understand the remaining discrepancy between the theory and the existing experimental data.This research was funded by the Portuguese Foundation for Science and Technology (FCT) through project Ref. PTDC/NAN-OPT/29265/2017 “Towards high speed optical devices by exploiting the unique electronic properties of engineered 2D materials”, the European Commission within the project “Graphene-Driven Revolutions in ICT and Beyond” (Ref. No. 696656), and the Strategic Funding UID/FIS/04650/2020

One-loop corrections to the Higgs boson invisible decay in a complex singlet extension of the SM

The search for dark matter (DM) at colliders is founded on the idea of looking for something invisible. There are searches based on production and decay processes where DM may reveal itself as missing energy. If nothing is found, our best tool to constrain the parameter space of many extensions of the Standard Model (SM) with a DM candidate is the Higgs boson. As the measurements of the Higgs couplings become increasingly precise, higher-order corrections will start to play a major role. The tree-level contribution to the invisible decay width provides information about the portal coupling. Higher-order corrections also give us access to other parameters from the dark sector of the Higgs potential that are not present in the tree-level amplitude. In this work we will focus on the complex singlet extension of the SM in the phase with a DM candidate. We calculate the one-loop electroweak corrections to the decay of the Higgs boson into two DM particles. We find that the corrections are stable and of the order of a few percent. The present measurement of the Higgs invisible branching ratio, BR(H→invisible)<0.11, already constrains the parameter space of the model at leading order. We expect that by the end of the LHC the experimental measurement will require the inclusion of the electroweak corrections to the decay in order to match the experimental accuracy. Furthermore, the only competing process, which is direct detection, is shown to have a cross section below the neutrino floor.info:eu-repo/semantics/publishedVersio

One-loop corrections to the Higgs boson invisible decay in a complex singlet extension of the SM

The search for dark matter (DM) at colliders is founded on the idea of looking for something invisible. There are searches based on production and decay processes where DM may reveal itself as missing energy. If nothing is found, our best tool to constrain the parameter space of many extensions of the Standard Model (SM) with a DM candidate is the Higgs boson. As the measurements of the Higgs couplings become increasingly precise, higher-order corrections will start to play a major role. The tree-level contribution to the invisible decay width provides information about the portal coupling. Higher-order corrections also gives us access to other parameters from the dark sector of the Higgs potential that are not present in the tree-level amplitude. In this work we will focus on the complex singlet extension of the SM in the phase with a DM candidate. We calculate the one-loop electroweak corrections to the decay of the Higgs boson into two DM particles. We find that the corrections are stable and of the order of a few percent. The present measurement of the Higgs invisible branching ratio, BR$(H→$ invisible $)<0.11$, already constrains the parameter space of the model at leading order. We expect that by the end of the LHC the experimental measurement will require the inclusion of the electroweak corrections to the decay in order to match the experimental accuracy. Furthermore, the only competing process, which is direct detection, is shown to have a cross section below the neutrino floor

One-loop corrections to the Higgs boson invisible decay in a complex singlet extension of the SM

The search for dark matter (DM) at colliders is founded on the idea of looking for something invisible. There are searches based on production and decay processes where DM may reveal itself as missing energy. If nothing is found, our best tool to constrain the parameter space of many extensions of the Standard Model (SM) with a DM candidate is the Higgs boson. As the measurements of the Higgs couplings become increasingly precise, higher-order corrections will start to play a major role. The tree-level contribution to the invisible decay width provides information about the portal coupling. Higher-order corrections also give us access to other parameters from the dark sector of the Higgs potential that are not present in the tree-level amplitude. In this work we will focus on the complex singlet extension of the SM in the phase with a DM candidate. We calculate the one-loop electroweak corrections to the decay of the Higgs boson into two DM particles. We find that the corrections are stable and of the order of a few percent. The present measurement of the Higgs invisible branching ratio, $BR(H→ invisible)<0.11$, already constrains the parameter space of the model at leading order. We expect that by the end of the LHC the experimental measurement will require the inclusion of the electroweak corrections to the decay in order to match the experimental accuracy. Furthermore, the only competing process, which is direct detection, is shown to have a cross section below the neutrino floor