Certificação de qualidade versus qualidade da informação financeira: estudo para empresas portuguesas

Com o estudo pretende-se analisar se as empresas que têm implementado um Sistema de Gestão da Qualidade e certificadas segundo a norma da International Organization for Standardization (ISO) 9001, apresentam também uma boa qualidade da informação financeira. Utiliza-se um modelo logit para testar a relação pretendida, tendo como variável dependente a variável binária relativa à certificação de qualidade e como principal variável explicativa a qualidade da informação financeira. Com base nos resultados obtidos foi possível verificar a existência de uma relação positiva e estatisticamente significativa entre certificação de qualidade das empresas e a sua qualidade da informação financeira.info:eu-repo/semantics/publishedVersio

Comparison of financial performance between branded and nonbranded hotel companies using composite indicator

The Hospitality industry is one of the main sectors of tourism activity, being important to assess the performance of the hotel companies. The aim of the present paper is to study the financial performance of 570 companies operating hotel units in Portugal, in 2017, allowing for comparison among companies with similar stars rating and market orientation to explore the question of branded and non-branded affiliation. This issue is studied using a methodology based on Data Envelopment Analysis to assess the overall performance for each company. The hotel company performance is assessed through the aggregation of multiple financial indicators using the composite indicator derived from the DEA model. The empirical results show that the hotel branded companies have, on average, significantly, higher overall financial performance than hotel non-branded companies. Although, the best practices are observed in hotel branded and non-branded companies. This analysis can support the strategic decision process of the hotel companies in choosing to operate independently or selecting a brand affiliation.info:eu-repo/semantics/draf

Exploring the antiradical potential of species from Lamiaceae family: implications for functional food development in the context of neurodegenerative and neuropsychiatric diseases

Neurodegenerative and neuropsychiatric diseases have become highly significant in Western societies. Unfortunately, these diseases currently lack a cure, and existing treatments merely manage the symptoms. Thus, it is imperative to explore new alternatives for either preventing these disorders or treating them effectively. One promising avenue for prevention lies in the development of neuroprotective and antioxidant functional foods. To this end, a study focused on ten species from the Lamiaceae family, which have attracted attention due to their well-known antioxidant, anti-inflammatory, anti-obesity, and anti-cancer properties, among others. The interest in their pharmacological applications has grown significantly in recent years. In order to uncover the biological potential of these species, the study involved performing decoctions and evaluating both the total phenolic content (TPC) and antiradical activity. The results revealed that TPC values ranged from 59.97 ± 6.18 (Ocimum basilicum L. var minimum) to 374.0 ± 16.9 (Salvia officinalis L.) mg gallic acid equivalents (GAE)/g of dry extract (dw). Additionally, the IC50 values for DPPH• and ABTS•+ scavenging activities varied between 21.55 ± 1.18 (Origanum vulgare L.) and 132.0 ± 15.3 μg/mL (O. basilicum var minimum), and from 14.79 ± 0.50 (O. vulgare) to 44.65 ± 2.34 μg/mL (O. basilicum), respectively. The observed strong antiradical activity holds great promise for the future development of functional foods aimed at combating the oxidative stress implicated in these diseases and promoting overall brain health. By harnessing the potential of these species from Lamiaceae family, we may pave the way for innovative approaches to tackle neurodegenerative and neuropsychiatric conditions.info:eu-repo/semantics/publishedVersio

Brand affiliation: portrait of hotel establishments in Portugal

A hotelaria é um dos setores mais importantes na atividade turística em Portugal. Conhecer as características e especificidades das unidades hoteleiras a operar em Portugal é importante para todos aqueles que tomam decisões sobre o investimento neste setor. Conhecer a realidade da afiliação dos estabelecimentos hoteleiros portugueses a uma marca é também uma questão de muito interesse para os hoteleiros no apoio à tomada de decisões estratégicas. Com recurso à análise do universo dos estabelecimentos hoteleiros existentes em Portugal, é feita a sua caracterização quanto às especificidades, instalações e equipamentos. Em termos metodológicos estima-se um modelo de regressão logística que permite discutir a afiliação dos estabelecimentos hoteleiros portugueses a uma marca. Os resultados permitem concluir que pouco mais de um terço dos estabelecimentos hoteleiros em Portugal são afiliados a uma marca, sendo esta afiliação mais frequente nas regiões mais turísticas. Os resultados permitem ainda verificar que os estabelecimentos hoteleiros afiliados possuem, em média, maior número de estrelas, maior capacidade e menor número de equipamentos que os estabelecimentos hoteleiros não afiliados.Hospitality is one of the most important sectors in the tourist activity in Portugal. Knowing the characteristics and features of the hotel units operating in Portugal is important for all those who make decisions about investment in this sector. Knowing the reality of brand affiliation of Portuguese hotel establishments is also a matter of great interest for hoteliers in supporting strategic decision-making. Performing the analysis of the universe of hotel establishments in Portugal, their characterization is made concerning their features, facilities and equipment. In addition, the reality of brand affiliation of Portuguese hotel establishments is analyzed and discussed through a logistic regression model. The results allow us to conclude that just over a third of hotel establishments in Portugal are brand affiliated and they are mostly located in the more touristic regions. The results also show that brand affiliated hotel establishments have, on average, a greater number of stars, greater capacity and a greater number of facilities than non-brand affiliated hotel establishments.info:eu-repo/semantics/publishedVersio

EVALUATION OF TEACHING MATERIALS PREPARED FOR GUIDANCE OF CAREGIVERS AND DAY CARE TEACHERS ON CHILD DEVELOPMENT

Objective: to evaluate the clarity and objectivity of a guide with detailed explanations and illustrations about the neurodevelopment of children 0-6 years through the analysis of day care teachers, physical therapists and caregivers. Methods: 23 subjects participated in the study, of which seven were caregivers, seven were teachers and nine were physical therapists. The “Guide of guidelines for the development of children 0-6 years” was prepared by the researchers and subsequently averaged by participants through a questionnaire. Results: The vast majority of survey participants classified the guide as good or excellent (96%). All agreed on the language used in the guide as good or excellent and stated that the application of this material favors the stimulation of children’s development. Conclusion: The guide proved to be a practical and cost-effective measure that can aid in stimulating child development

Cognitive aging in migraine sufferers is associated with more subjective complaints but similar age-related decline: a 5-year longitudinal study

Objectives and background: The effect of headache on cognitive performance is controversial, due to conflicting results obtained from studies in clinical or population settings. We aimed to understand if migraine and other headaches modify the rates of decline on different cognitive measures, during a 5-year interval. Design and method: A cohort of community dwelling adults (> 50 years) with migraine (MH), non-migraine headaches (NMH) and controls without headache (WoH), was assessed by a comprehensive neuropsychological battery with tests of memory, language and executive functions, repeated 5 years apart. Change in performance between baseline and reevaluation was compared between groups, and controlled for age, gender, literacy and depressive symptoms. Results: A total of 275 participants (78.5% WoH, 12.7% MH, 8.7% NMH) were reevaluated (average age 70.40 + 8.34 years, 64% females). Cognitive decline or dementia occurred in 11.4%, with a similar proportion among the three groups. Although MH participants had significantly more subjective cognitive complaints (p = 0.030, 95%CI:]-3.929,-0.014[), both MH and NMH subjects showed an age-associated decline identical to controls. Furthermore, migraine features (disease and attack duration, frequency and aura) were unrelated with cognitive performance. Conclusion: Migraine and non-migraine headache are not associated with increasing risk of dementia or cognitive decline at an older age although subjects with migraine have more cognitive complaints. Longer longitudinal studies are necessary to understand if this pattern persists for more than 5 years.info:eu-repo/semantics/publishedVersio

Cut points of the conicity index and associated factors in Brazilian rural workers

Background: Metabolic syndrome is associated with cardiovascular complications. Therefore, this study aims to establish cut points for the conicity index based on the components of metabolic syndrome and to associate it with characteristic sociodemographic, food consumption, and occupational factors in Brazilian rural workers; (2) Methods: A cross-sectional study carried out with farmers. The receiver operating characteristic curve was calculated and the cut-off points for the conicity index were identified by the area under the curve, sensitivity, and specificity. The variables included in the binary logistic regression analysis were selected by considering p < 0.20 in the bivariate test; (3) Results: The cut points were similar in females according to both criteria, resulting in a single cut-off of 1.269. In males, the cut points showed differences, resulting in 1.272 according to the NCEP-ATP III and 1.252 according to the IDF. We have shown that younger people, those who work more than 40 h a week, and the lowest contribution of culinary ingredients are associated with increased odds of abdominal obesity, while the consumption of the products they sell or produce decreases these chances; (4) Conclusions: The conicity index showed high discriminatory power for the identification of abdominal obesity in rural workers. Therefore, there is a need to improve eating habits and promote healthier eating environments for individuals, respecting traditional food culture, mainly to contain the advance of MS in rural areas.This study was developed with FAPES’ resources—Brazilian public agency for the pro- motion of scientific research.info:eu-repo/semantics/publishedVersio

Niobium on BEA dealuminated zeolite for high selectivity dehydration reactions of ethanol and xylose into diethyl ether and furfural

: In this work, we investigated the role of solid-state dealumination by (NH4)2SiF6 (25% Al removal and 13% Si insertion), the impregnation of niobium (10, 18, and 25 wt. %) on dealuminated *BEA (DB) zeolite and their catalytic properties in ethanol and xylose transformations. Among all the studied catalysts, 18%Nb-DB showed increased mesoporosity and external areas. A leveling effect in the number and strength of the proposed two sites (Brønsted and Lewis) present in the catalyst (n1 = 0.24 mmol g−1 , −∆H1 = 49 kJ mol−1 , and n2 = 0.20 mmol g−1 , –∆H2 = 42 kJ mol−1 ) in the catalyst 18%Nb-DB, might be responsible for its good activity. This catalyst presented the highest selectivity for diethyl ether, DEE (97%) with 61% conversion after 50 ethanol pulses at 230 ◦C (turnover number, TON DEE = 1.15). These features allowed catalytically fruitful bonding of the ethanol molecules to the neighboring sites on the channels, facilitating bimolecular ether formation through a possible SN2 mechanism. The same catalyst was active and selective for transformation of xylose at 180 ◦C, showing 64% conversion and 51% selectivity for furfural (TON Furfural = 24.7) using water as a green solvent

Processamento auditivo central em pessoas idosas: resultados preliminares

A presbiacúsia acarreta dificuldades na interpretação do sinal sonoro com uma influência acrescida na perceção do discurso na presença de ruído. Pretende-se estudar as habilidades do processamento auditivo central na discriminação da fala no ruído, em pessoas idosas.info:eu-repo/semantics/publishedVersio