Effects of a large irrigation reservoir on aquatic and riparian plants: a history of survival and loss

Dammed rivers have unnatural stream flows, disrupted sediment dynamics, and rearranged geomorphologic settings. Consequently, fluvial biota experiences disturbed functioning in the novel ecosystems. The case study is the large irrigation reservoir Alqueva in Guadiana River, Southern Iberia. The study area was divided into three zones: upstream and downstream of the dam and reservoir. For each zone, species composition and land use and land cover (LULC) were compared before and after the Alqueva Dam implementation. Data consist of aquatic and riparian flora composition obtained from 46 surveys and the area (%) of 12 classes of LULC obtained in 90 riverine sampling units through the analysis of historical and contemporary imagery. There was an overall decrease of several endemic species and on the riparian shrublands and aquatic stands, although di erences in the proportion of functional groups were not significant. Nevertheless, compositional diversity shows a significant decline in the upstream zone while landscape diversity shows an accentuated reduction in the reservoir area and downstream of the dam, which is likely related to the loss of the rocky habitats of the ‘old’ Guadiana River and the homogenization of the riverscape due to the irrigation intensification. The mitigation of these critical changes should be site-specific and should rely on the knowledge of the interactions between surrounding lands, ecological, biogeomorphologic, and hydrological components of the fluvial ecosystemsinfo:eu-repo/semantics/publishedVersio

The maximum multiplicity and the two largest multiplicities of eigenvalues in a Hermitian matrix whose graph is a tree

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Certification of quality management systems under ISO 9000 versus business bottom line: empirical evidence

Esta investigación, tiene como objetivo principal la posible correlación entre la calidad y los beneficios que proporciona, tanto humanos, económicos y tecnológicos, materializados en un incremento de los resultados, lo que permitirá algunas empresas resolver los desafíos y oportunidades en el mundo de hoy, cada vez más interconectado. La aplicación de las herramientas de calidad puede resultar clave para el éxito de las organizaciones, proporcionando una ventaja competitiva en la actual economía mundial y una mayor satisfacción de sus clientes en términos del valor que perciben. De forma más explicita, esta investigación pretende demostrar la relación entre la certificación ISO 9001, la medición de los costes de la calidad y los resultados de la empresa, sobre la base de un estudio empírico. Por lo tanto, este trabajo de investigación tiene como objetivo estudiar y entender la importancia de aplicar sistemas de gestión de calidad total y control de costes en la gestión de la calidad de la empresa. En particular, estamos especialmente interesados en si la aplicación de estas herramientas aumenta el resultado de la empresa. Para lograr este objetivo, hemos desarrollado un estudio empírico de las empresas certificadas por el NP EN ISO 9001:2000, en Portugal, en la región de Ribatejo (Distrito de Santarém) y recopilar datos sobre si la empresa añade valor.Quality is the main focus of the current paper, as well as the great importance of its benefits to businesses. These benefits, which shall consubstantiate increased earnings, are deemed as significant to companies from an economical, technological and human resources point of view, considering also that its development may facilitate the entrepreneurial capacity of firms to deal with the ever evolving challenges and opportunities of the current interconnected world. More specifically, the current investigation aims to demonstrate the existence of an objective relation between the standard ISO 9000 certification, quality costs measuring and earnings, based on our empirical study. So, the current investigation was aimed to study and understand the importance of the implementation of total quality management systems as well as quality cost control in a firm’s quality management system. In particular we would like to understand whether the implementation of quality tools has a positive influence in a firm’s earnings. In order to fulfil such objective within the Portuguese context, we have developed an empirical study which targeted companies accredited under NP EN ISO 9001:2000 on a particular sub-region of Portugal (Ribatejo, Santarém’s district), and collected data in order to verify whether the implementation of such quality management systems adds value to those companies

Pesquisa de anticorpos anti-Leptospira interrogans em trabalhadores do Saneamento básico da Região de Lisboa e Vale do Tejo

Foram recolhidas amostras de sangue de 347 participantes deste setor laboral, aplicando-se igualmente um questionário clínico-epidemiológico, a fim de se descreverem algumas características sócio-demográficas, grau de conhecimento acerca da leptospirose, exposição a roedores, sintomatologia da doença, entre outras. Todos os participantes do estudo tiveram também a oportunidade de assistir a uma sessão de esclarecimento acerca da doença (características epidemiológicas, sintomas e medidas de prevenção). As amostras foram testadas no laboratório para a Leptospirose e Borreliose de Lyme do IHMT/UNL, com o teste de rastreio MACROLepto, investigando-se os soros quanto à presença de anticorpos anti-L. interrogans s.l.. As amostras “Não Conclusivas” foram testadas de seguida na TAM, método de referência no diagnóstico da leptospirose. Apesar do desconhecimento que a maioria dos trabalhadores possui em relação à L. interrogans s.l. e da presença regular de roedores no espaço onde exercem funções, a utilização dos EPI’s (Equipamentos de Proteção Individual) e medidas de higiene gerais, pela grande maioria dos participantes, bem como a desratização periódica, demonstraram ser ferramentas comumente utilizadas no seu quotidiano laboral.Leptospirosis is an infectious disease, whose global importance has been increasing over time. Clinical manifestations due to Leptospira interrogans sensu lato infection are broad-spectrum and may be characterized by an inapparent infection, as well as fulminant cases, which are often fatal to the patient. The most common manifestation is the mild form, which resembles the symptoms of a flu-like illness by Influenza virus (fever, chills, headache, myalgia). For this reason, in most countries, leptospirosis remains an underestimated disease, which can lead to misdiagnosis, especially within populations considered under risk. The contact with the bacteria responsible for the infection is only detected by the antibodies titers against L. interrogans s.l., making it especially important in asymptomatic cases or the ones resembling Influenza syndrome. These antibodies can last in the infected person body from months to years, occurring a variable titer decline over time. Leptospirosis is an important zoonotic disease, infecting at least 160 species of mammals around the world. However, rodent, more particularly rats and mice, remains the most common reservoirs and therefore, of particular relevance in the spread of the disease’s agent. The transmission to humans occurs through direct contact with urine, blood or tissues of rodents or of an infected animal, per inlet port, which can be an abrasion on the skin or the mucous. There are occupational groups that for being frequently in contact with rodents are considered at risk to developing this disease. Veterinary, farmers, sanitation workers, and employees of slaughterhouses are examples. In this study, it was given special attention to sanitation workers, of which belong WWTP workers, town hall workers (waste water and solid waste) and also workers of private companies responsible for disinfestation or sewer cleaning. Blood samples were collected from 347 sanitation workers’ participants, being also applied a clinical-epidemiological survey in order to describe demographic data characteristics, the degree of leptospirosis knowledge, exposure to rodents, disease symptoms, among others. All participants also had the opportunity to attend an information session about the disease (epidemiological characteristics, symptoms and preventive measures). The samples were tested in the laboratory for leptospirosis and Lyme borreliosis of IHMT/UNL with Macro-agglutination test (screening), investigating the sera for the presence of antibodies against-L. interrogans s.l.. The “Non conclusive” samples were then tested with MAT, the reference method for the diagnosis of leptospirosis. Despite the lack of knowledge that most workers have in respect to L. interrogans s.l. and the regular presence of rodents in their labor area, the use of PPE (Personal Protective Equipment) and general hygiene measures by a wide range of participants, as well as a regular rodent extermination, shown to be tools commonly used in their daily work routine

Caracterização biomolecular de Olive latent Virus 1 Isolado de Olea europaea L.

Este trabalho incidiu sobre o estudo de isolados de OLV-1 obtidos de Olea europaea L. cultivada em Portugal e em especial sobre o isolado GM6. Estudaram-se as propriedades de natureza biológica e molecular e realizou-se pela primeira vez a sequenciação do genoma completo de um isolado de OLV-1 de oliveira, procedeu-se à identificação serológica e molecular de 17 isolados e à análise da variabilidade genómica destes, e compararam-se vários métodos de diagnóstico de OLV-1 aplicáveis à cultura da oliveira. O isolado GM6 transmitiu-se mecanicamente a vários hospedeiros herbáceos nos quais produziu unicamente necroses locais. As partículas virais com cerca de 30 rim de diâmetro, têm um coeficiente de sedimentação de 111 S, a cápside proteica é constituída por péptideos com 32 kDa e rodeiam uma molécula de RNA genómico de cadeia simples e de sentido positivo com 3,7 kb. Estas propriedades são semelhantes às do OLV-1 isolado italiano, de oliveira, com o qual é serologicamente relacionado. O RNA vira) é constituído por 3702 nts e está organizado em 5 ORFs, tem capacidade para codificar 5 péptidos e apresenta duas regiões não traduzidas de 60 nts e 258 nts próximas das extremidades 5' e 3', respectivamente e ainda duas regiões intercistrónicas, uma de 5 nts entre a ORF 3 e a ORF 4 e outra de 24 nts entre a ORF 4 e a ORF 5. A ORF 1 situada na extremidade 5', codifica uma proteína com Mr estimada em 23004 (p23), e a leitura continua do codão stop 'amber', origina uma proteína parcialmente idêntica à anterior com uma M, estimada em 82484 (p82) codificada pela ORF 2. Esta proteína foi identificada como a replicase vira) (RdRP), com base na elevada identidade, superior a 90%, com as RdRp de outros necrovirus. Filogeneticamente, esta proteína encontra-se no mesmo ramo filogenético que a RdRp do OLV-1 isolado de citrino. As ORF 3 e ORF 4 codificam polipéptidos com uma M, estimada de 8051 (p8) e 6268 (p6), respectivamente. Admite-se que estes polipéptidos estejam envolvidos no movimento das partículas virais de célula para célula, com base na elevada identidade com as p8 e p6 do isolado de citrino de OLV-1, 93,2% e 100%, respectivamente, que possuem a função de facilitar o movimento virai. Na extremidade 3' do genoma está localizada a ORF 5 que codifica a proteína da cápside vira) e que tem uma Mr estimada de 29853 (p30) e mostra uma identidade de 98,5% e de 87,7%, com as homólogas relativas aos isolados de túlipa e de citrino, respectivamente. A pesquisa de regiões conservadas na proteína da cápside revelou a localização do domínio S (Shell), situado entre os aminoácidos 53 e 270 e também a respectiva região de consenso deste domínio. Nesta região, que é constituída por 26 aminoácidos entre os resíduos 135 e 160, observou-se o aminoácido leucina, na 17a posição, à semelhança do que se verifica nos outros isolados de OLV-1, mas que não se observa nos outros vírus isométricos de plantas com genoma de RNA. Para além desta sequência, foram ainda identificados quatro resíduos de ligação ao Ca2+ , dois resíduos de ácido aspártico, um de lisina e um de leucina, responsáveis pela estabilidade da estrutura quaternária da cápside proteica. O isolado vira) GM6 revelou a capacidade de ser transmitido através do solo a plantas de N. benthamiana, na ausência de vectores biológicos. Nestas circunstâncias a infecção do vírus restringiu-se à parte radical, não infectando a parte aérea da planta, como se demonstrou por testes de inoculação mecânica, DAS-ELISA e RT-PCR. Neste trabalho caracterizou-se parcialmente um grupo de 23 isolados virais obtidos de oliveira, que apresentaram características de necrovirus. Uma primeira análise por DAS-ELISA permitiu identificar 17 isolados como OLV-1 e 8 como TNV (lato sensu) elou OMMV, não tendo sido possível distinguir entre estas espécies virais por o antisoro usado em ELISA ser de muito largo espectro e por o OMMV ser serologicamente muito semelhante ao TNV-D. Estes testes permitiram também verificar a ocorrência de infecções mistas numa mesma árvore, facto que pode proporcionar a recombinação genómica e originar vírus com características comuns às espécies OLV-1 e TNV-D, como é o caso já conhecido do necrovirus OMMV. Os isolados de OLV-1 identificados por DAS-ELISA foram submetidos a testes de RT-PCR com 'primers' específicos para o OLV-1, tendo-se verificado que dois desses isolados não geraram o produto amplificado esperado, não se confirmando assim a identificação serológica inicial. Esta discrepância poderá dever-se, por exemplo, a prováveis mutações na sequência nucleotidica na zona de hibridação dos 'primers' impedindo o seu emparelhamento. Os produtos de amplificação obtidos por RT-PCR aplicados a 15 dos 17 isolados de OLV-1 de oliveira, foram sujeitos a análise de SSCP. Os padrões obtidos em gel revelaram a presença de 5 padrões electroforéticos distintos, com uma, duas ou três conformações estáveis correspondendo à presença de diferentes variantes na mesma árvore. Neste trabalho foram ainda avaliados vários métodos para o diagnóstico virai, principalmente de OLV-1, directamente de tecidos de oliveira. A análise das dsRNA não constituiu, nas nossas condições, um método eficaz, pois os resultados obtidos foram sempre negativos, apesar de se saber, por outras vias (por exemplo, inoculação mecânica seguida de purificação e caracterização virai), que algumas das árvores analisadas estavam infectadas. No entanto, a utilização destas mesmas preparações de dsRNA como molde em reacções de RT-PCR, utilizando 'primers' específicos para o OLV-1, originaram resultados positivos demonstrando que os testes de RT-PCR possuem uma maior sensibilidade. A detecção de OLV-1 foi eficaz tanto aplicada a amostras provenientes de ramos como de frutos, embora o produto final da reacção de amplificação fosse menos concentrado nas amostras obtidas de frutos do que de ramos. Os testes de RT-PCR 'single-step' possibilitaram a detecção de OLV-1 em plantas de N. benthamiana infectadas e o RT-PCR 'single-step multiplex' foi optimizado para possibilitar a detecção simultânea dos 3 necrovirus que infectam a oliveira. Esta modalidade tem a vantagem de reduzir o tempo necessário para o diagnóstico e o custo em reagentes e permitiu-nos diagnosticar infecções mistas e simples dos necrovirus que infectam a oliveira em Portugal. O elevado nível de infecções virais que ocorrem nos olivais Portugueses, já verificada em outros estudos, e por outro lado a elevada sensibilidade e especificidade dos RT-PCR multiplex, demonstram claramente a importância destes e considera-se imprescindível a sua aplicação em Programas nacionais de melhoramento, de selecção e de certificação sanitária da oliveira, como exigido por legislação da União Europeia Directiva 93/48 de 23-06-93, Conformitas Agraria Communitatis (CAC). /Abstract - This work involves the study of OLV-1 isolates obtained from Olea europaea L. growing in Portugal, in particular the GM6 isolate. The biological and molecular properties were studied and the genome of an OLV-1 olive isolate was fully sequenced for the first time. Additionally, 17 different OLV-1 isolates were serological and molecularly identified and the genomic variability among them was analysed. Different methods for OLV-1 diagnoses applied to olive crop were compared and optimized for practical purposes. The GM6 isolate was mechanically transmitted to several herbaceous hosts where it produced only local necrotic lesions. Virus particles with about 30 nm in diameter, sedimented as a single component with 111 S, the coat protein is made up 32 kDa peptide subunits that surrounded a positive single strand molecule of genomic RNA with ca. 3.7 kb. The properties of this isolate are identical to that of an Italian OLV-1 isolate obtained from the Italian olives with which it is serologically related. The viral RNA is 3702 nucleotides long, is organized in 5 ORFs with the coding capacity for 5 peptides, shows two non coding regions with 60 and 258 nts in the 3' and 5' ends, respectively, and also two small inter cistronic regions, one with 5 nts between ORF 3 and ORF 4 and another with 24 nts between ORF 4 and ORF 5. The ORF 1 located in the 5' end encodes a peptide with an estimated Mr of 23004 (p23), the read through of its amber termination codon allows the translation of the ORF 2 that encodes a protein with an estimated Mr of 82484 (p82). This protein was identified as the viral replicase (RdRp) based on the high identity, over 90%, with that of other necrovirus and the phylogenetic analysis showed that it is in the same branch as that of OLV-1 citrus isolate. ORF 3 and ORF 4 encoded polypeptides with an estimated M, of 8051 (p8) and 6268 (p6), respectively, are likely to be involved in the cell-to-cell movement of virus particles. These polypeptides share a high percentage of identity with those of OLV-1 citrus isolate, 93.2% and 100%, respectively. In the 3' end of viral genome is located the ORF 5, that encodes the viral coat protein with an estimated M, of 29853 (p30), showing an identity of 98.5% and 87.7% with that of the tulip and citrus isolates. A domain search of the coat protein sequence revealed the S domain located between the 53 and 270 amino acid residue as well as the consensus pattern of that domain. In this consensus pattern constituted by the 26 amino acids located between the 135 and 160 residues, is the amino acid leucine at position 17th, which had not been considered in the described pattern. This leucine is conserved in all OLV-1 isolates in the 17th position of that sequence, but is not found in the consensus pattern of the other small icosahedral plant viroses so far compared. In the S domain were also found four sites (two for aspartic acid, one for lysine and one for asparagine) likely to be involved in Ca2+ binding, that confer the stability of the protein quaternary structure. The GM6 isolate showed the ability to be transmitted trough the soil to N. benthamiana plants in the absence of biological vectors. The virus infection was limited to the plant root system, as demonstrated by mechanical transmission, DAS-ELISA and RT-PCR tests. Additionally, in this work 23 viral isolates obtained from olive, showing necrovirus properties were partially characterized. Application of DAS-ELISA test were identified 17 isolates as OLV-1 and 8 as TNV (lato sensu) and/or OMMV. It was not possible to distinguish between these species because the antiserum used was of broad range and because OMMV is serologically very Glose to TNV-D. This test detected mixed infections in the same tree, which permits the occurrence of the genomic recombination and thus originating new viral species with characteristics of the both OLV-1 and TNV-D, as is the case of OMMV. The OLV-1 isolates identified by ELISA tests were further analysed by RT-PCR with primers specific for OLV-1. Reactions involving two of those isolates did not show the expected amplified product not confirming the previousiy serological identification. Such discrepancy may be due, for example, to mutations in the vital genomic sequence where the primers hybridize, thus preventing further amplification. The amplified products obtained from RT-PCR application to 15 OLV-1 isolates were subjected to SSCP analysis. The resulting electrophoretic profiles, revealed the presence of 5 different patterns, with one, two or three different conformations. In this work several methods for viral diagnosis, mainly OLV-1, using olive tissues were evaluated. The dsRNA analysis, in our experimental conditions, did was not an efficient method for olive virus diagnosis. The results obtained were always negative, although it was known, that some trees tested by other methods (for example, by mechanical transmission, followed by purification and viral characterization) were infected. However, the use of the same dsRNA preparations as template in RT-PCR reactions with the OLV-1 diagnostic primers showed positive results thus revealing the high sensitivity of the RT-PCR tests. The OLV-1 detection was efficient in stems as well as in fruits, but the reaction final amplified product was less concentrated when working with fruit samples than with stems. The RT-PCR single-step tests detected OLV-1 in N. benthamiana infected plants very easily but preference was given to optimizing the RT-PCR single-step multiplex to allow the simultaneous detection of the 3 necroviruses. This method saves time and reagent costs and allows the detection of mixed and simple infections in olive trees. The high level of vital infections that occurs in Portuguese olive orchards observed in previous studies, and the high specificity and sensitivity of the RT-PCR multiplex, show the great importance of these tests and clearly show the relevance of their implementation in national Programmes for breeding, selection and sanitary certification of olive cultivars, as required by European Union legislation, as Directive 93/48 from23-06-93, Conformitas Agraria Comunitatis (CAC)

Entre a Arrábida e o Alentejo Central: o enquadramento das grutas naturais no contexto da pré-história

As grutas naturais ocorrem em Portugal em territórios circunscritos, estando a sua existência condicionada pela geologia, aparecendo a maioria, associada aos maciços calcários da Estremadura, Arrábida e Barlavento algarvio. As cavidades naturais foram espaços desde sempre desejados pelo homem para abrigo e protecção, no território português (e não só) possuem ainda um papel de destaque como espaços sagrados, associadas a contextos funerários. Esta utilização específica iniciase no território nacional, com o advento das sociedades produtoras e perdurará em média, por quatro mil anos, trespassando sociedade (s) em grande transformação e mudança. Os estudos efectuados em Sesimbra, na segunda metade do século XX destacaram duas grutas – necrópole no contexto do megalitismo nacional. São pois estas cavidades naturais bem como a compilação de dados novos que se pretende analisar no contexto deste trabalho procurando, simultaneamente, perceber a sua utilização, como necrópoles, e a sua associação a contextos mágico - religiosos do Neolítico/Calcolítico, entre o litoral e o Alentejo Central; ABSTRACT: The natural caves found in Portugal circumscribed territories, conditioned by the existence of suitable geological formations, most associated of Extremadura, Arrábida and Western Algarve. The natural caves were spaces have always desired by man for shelter and protections, in Portuguese territory (and beyond) still have a prominent role as sacred spaces, associated with funerary contexts. This particular use begins on national territory, with the advent of the producing societies and will last four thousand years, covering societies in major transformation and change. The studies in Sesimbra in the second half of the twentieth century highlight two burial caves in the context of national megalithic. These are natural caves as well the compilation of new infornation to be analyzed in this study and looking at the same time perceive the burial use, and their association with magical and religious contexts in Neolithic / Chalcolithic, between the coast and Alentejo Central

Avaliação da composição e estrutura ripária Mediterrânica baseada em SIG e detecção remota

Doutoramento em Engenharia Florestal e dos Recursos Naturais - Instituto Superior de AgronomiaRiparian forests are responsible for many functions considered essential to the preservation of the ecological condition of fluvial corridors. The aim of this thesis is to characterize the structural and compositional patterns of the riparian vegetation in relation to its ecological quality using remote detection and geographic information systems. Separability analyses allowed to characterize and distinguish the spectral patterns and divergent optical behavior between the main riparian forests of Portugal. Spectroradiometry analyses enable the identification of the optimal bands for the remote detection of the alien invasive species Arundo donax, giant reed, from the surrounding vegetation, taking into account its seasonal spectral variability. The Geostatistical techniques combined with the application of landscape metrics, in high spatial resolution images, allowed the remote identification of the structural patterns for riparian forests and for the riparian areas invaded by the giant reed. It was obtained a relation between the observed degradation patterns and a gradient of human disturbance in the surrounding areas of fluvial corridors. The combination of the spectral and geometric attributes allowed to increasing giant reed mapping accuracy in riparian habitats, using a semi-automatic technique

The number of P-vertices in a matrix with maximum nullity

Let T be a tree with n >= 2 vertices. Set 8(T) for the set of all real symmetric matrices whose graph is T. Let A is an element of S(T) and i is an element of {1, . . . , n}. We denote by A(i) the principal submatrix of A obtained after deleting the row and column i. We set m(A) (0) for the multiplicity of the eigenvalue zero in A (the nullity of A). When m(A(i)) (0) = m(A) (0) + 1, we say that i is a P-vertex of A. As usual, M(T) denotes the maximum nullity occurring of B is an element of S(T). In this paper we determine an upper bound and a lower bound for the number of P-vertices in a matrix A is an element of S(T) with nullity M(T). We also prove that if the integer b is between these two bounds, then there is a matrix E is an element of S(T) with b P-vertices and maximum nullity. (C) 2018 Elsevier Inc. All rights reserved.publishersversionpublishe

Differences around the cultural values: an empirical study from entities listed in european indexes

Comunicação em CongressoA influência do fator cultural no âmbito da subcultura da Contabilidade é reconhecida pela literatura, que não descura os seus eventuais impactos na comparabilidade do relato financeiro. A presente investigação visa aferir a eventual existência de distintos níveis de valores culturais propostos por Gray (1988) em função de agrupamentos regionais. Adicionalmente, pretende-se testar a existência de uma eventual associação entre os referidos valores culturais. A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, referentes a 2013 e 2014, divulgados pelas entidades cotadas (grupos não financeiros) nos índices bolsistas relativos a mercados financeiros da União Europeia (UE), tendo sido utilizada a análise de conteúdo como metodologia. Após a aplicação de critérios específicos de seleção, a população final deste estudo é constituída por 137 entidades. Os resultados obtidos a partir da aplicação de técnicas de análise não-paramétricas bivariadas sugerem que o conservadorismo distingue-se em função de alguns agrupamentos regionais. Constata-se ainda a existência de uma conexão positiva entre o conservadorismo e o secretismo. Um dos contributos desta investigação consiste, entre outros, na identificação do potencial impacto da cultura sobre o julgamento profissional, mesmo no contexto do avançado processo de harmonização contabilística internacional em curso.The influence of cultural factor within the subculture of accounting is recognized by the literature, that does not neglect its possible impact on comparability of financial reporting. This research seeks to analyze the possible existence of distinct levels of cultural values proposed by Gray (1988) on the basis of regional groups. Additionally, it is intended to test the existence of a possible association between the cultural values, as well as between these and the qualitative characteristics. Data collection was carried out from the reports and consolidated annual accounts, for 2013 and 2014, disclosed by non-financial entities listes in stock indexes relating to financial markets of the European Union, having been used as content analysis methodology. After the application of the selection criteria, the final population of this study encompasses 137 entities. The findings based on the application of non-parametric bivariate analysis techniques suggest that the conservatism could be distinguished on the basis of some regional groups. The existence of a positive connection between conservatism and secrecy is equally noticed. One of the contributions of this investigation is constituted by, among others, the identification of the potential impact of culture in the context of professional judgment, even in the context of advanced international accounting harmonisation process.info:eu-repo/semantics/publishedVersio