Electrolipólise mediada por TENS e microcorrente em associação com exercício físico

A gordura visceral e subcutânea do abdómen poderá aumentar o risco de diferentes patologias. Verificar se a lipólise induzida pela corrente eléctrica, é eficaz na redução de massa gorda. Métodos: Vinte e três mulheres foram divididas em três grupos: controlo só com exercício físico, experimental com TENS e exercício físico e experimental com microcorrente e exercício físico. Nos grupos experimentais, aumentaram os triglicerídeos (p0,05) e observaram-se valores tendencialmente menores de parâmetros específicos e globais. No grupo da Microcorrente diminuiu a prega abdominal (p>0,05). A electrolipólise poderá ter efeito coadjuvante ao exercício físico, na redução da massa gorda.The centripetal obesity may increase the risk of several pathologies. Explore if lipolysis, prompted by the electric current (electrolipolysis), would have an additional effect on physical exercise in the reduction of fat mass. Methods: 23 women were divided in three groups: Control, Transcutaneous Electrical Nerve Stimulation (TENS) and Microcurrent. In the experimental groups, there was an increase in the level of triglyceride (p0,05) and several global and localized parameters was tendentially reduced. In the Microcurrent group, there was a decrease in abdomen skinfold (p>0,05). Electrolipolysis may have an additional effect on physical exercise in the reduction of fat mass in the global and localized form

Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies

The present study aims to identify the degree of compliance with the intangible assets disclosure requirements outlined in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 6 - Intangible Assets. It also seeks to analyse the factors influencing compliance with intangible assets mandatory disclosure requirements. An analysis of the 500 largest companies ranked by Exame Magazine, 2010, which are subject to the general Portuguese Accounting Standards System (Sistema de Normalização Contabilística - SNC), was conducted to check whether their Financial Statements for the years 2010 (transition year) and 2011 were made available on their websites. The methodology chosen to answer the research questions and achieve the proposed objectives was the content analysis of the financial statements of a sample of 37 Portuguese unlisted companies. The data collected in 2010 and 2011 allowed the construction of an index of intangible assets and the identification of disclosure explanatory factors. We tested six hypotheses for a possible association between the disclosure index and six explanatory variables through analysis, descriptive statistics, normality, differences in means, correlation and regression. Our results show an average of 30% in the disclosure index for intangible assets. Contrary to what was expected, results confirm that the adoption of SNC did not cause a higher level of disclosure over time. Companies’ size is the most influencing factor, indicating that larger companies disclose information on intangible assets basically to reduce agency costs, political costs related to their public visibility, and in such a way manage the relationship with their relevant stakeholders.info:eu-repo/semantics/acceptedVersio

Analysis of drugs returned by inpatient services after unit dose distribution in a portuguese public hospital

Unit-dose has been considered the most effective dispensing system in hospital pharmacy, however not all drugs are administered, are then returned to the pharmacy. The analysis of non-administered drugs might provide important data regarding pharmacotherapeutic follow-up, but also regarding pharmacy management decisions. The present study aims at depicting the drugs returned to the pharmacy following their previous unit-dose dispensing. Methods: During a period of 45 days, the unused returned drugs of five different inpatient clinical services were analyzed regarding the state of conservation, justification for return, inpatient clinical service provenance, and dosage regimen. Of a total of 65280 unit-dose dispensed drugs, 25.2% were returned (n=16431) and 74.9% of SOS (i.e. medications prescribed as needed) drugs (n=6583) were unused. Excluding SOS drugs, more than a half of the returned drugs (52.4%, n=4967), were probably returned due to unintended omission of administration, after excluding patients that were not physically on the unit and patients whose treatments were modified. The large majority of returned drugs (98.6%, n=16201) were suitable for reintroduction in the medication circuit. In order to accomplish the basic principles of unit-dose dispensing genesis, the returned drugs must be kept to a minimum. Therefore, the suspension of dispensing SOS drugs by unit-dose should be considered. Additionally, the careful analysis of returned drugs should be promoted, in order to avoid, as much as possible, the omission of administration.info:eu-repo/semantics/publishedVersio

Simulation results of a shunt active power filter with control based on p-q theory

The present paper describes a shunt active power filter with a control system based on the p-q theory, and studies its performance through simulation results obtained with different types of loads. It is explained, in a brief form, the p-q theory and its application in the control of a shunt active power filter. Matlab/Simulink was the simulation tool, used in the study, development, and performance evaluation of the shunt active power filter controller. The simulations were carried out for different loads, of linear and non-linear types. The shunt active power filter allows compensating harmonic currents, reactive power, unbalanced loads, and zero-sequence currents, presenting a good dynamic and steady-state performance, as it can be observed in the simulation results.Fundação para a Ciência e a Tecnologia (FCT) - POCTI/ESE/41170/2001

Resultados de simulações de um filtro activo paralelo com controlo baseado na teoria p-q

O presente artigo descreve um filtro activo paralelo com sistema de controlo baseado na teoria p-q, e apresenta resultados de simulações que mostram sua operação com diferentes tipos de cargas. Primeiramente a teoria p-q, e a sua aplicação no controlo de filtros activos paralelos, é explicada de forma breve. A seguir é feita uma introdução à ferramenta de simulação Matlab/Power System Blockset, utilizada na avaliação do desempenho do filtro activo. Por fim são apresentados os resultados das simulações realizadas com cargas de diferentes tipos, lineares e não lineares, em regime permanente e transitório. O filtro activo paralelo permite compensar harmónicos de corrente, potência reactiva e cargas desequilibradas, apresentando uma boa resposta dinâmica e em regime permanente, como pode ser observado pelos resultados das simulações.Fundação para a Ciência e a Tecnologia, FCT), POCTI/ESE/41170/2001