Impacts of electronic invoicing in the portuguese healthcare sector: potential savings on accounts payable

The manual processes for exchanging commercial and financial documents between an entity and its suppliers create inefficiencies in the supply chain. However, there are electronic solutions able to eliminate errors and decrease the costs in accounting departments. This work aims to study the potential savings of migrating from manual to electronic invoicing process in accounts payable operations, on the Portuguese healthcare system. Besides invoices, other commercial documents are taking into account during this process: purchase orders and transport guides. There are considered three suppliers’ types: medicines and medical devices, utilities and services. The study includes seven healthcare entities belonging to Portuguese Health Service (Centro Hospitalar de Lisboa Central, Centro Hospitalar de Lisboa Norte, Centro Hospitalar de Lisboa Ocidental, Centro Hospitalar do Porto, Hospital Professor Doutor Fernando Fonseca, Centro Hospitalar de Trás-os-Montes e Alto Douto) and two service providers (Indra and Saphety). Data was collected by two different questionnaires, sent by electronic mail to each entity. In order to migrate to an electronic process for receiving invoices, it is needed an Electronic Data Interchange technology. The results show that the Ministry of Health is able to save around €2,435,249, considering the seven entities, in the first year of implementation. In a horizon of three years, the potential savings are €8,435,249. In addition, the usage of electronic data interchange allows the Ministry of Health to use a business intelligence technology and create policies with a higher degree of accuracy.O processo manual de troca de documentos comerciais e financeiros, entre empresas e os seus fornecedores, cria ineficiências na cadeia de abastecimento. No entanto, existem soluções eletrónicas capazes de eliminar erros e diminuir custos nos departamentos de contabilidade. Este trabalho tem como objetivo o estudo da potencial poupança originada pela migração do sistema de faturação manual para o eletrónico, nas contas a pagar do sistema de saúde português. Além das faturas, são tidos em conta outros documentos comerciais: as ordens de encomenda e as guias de transporte. São considerados três tipos de fornecedores: medicamentos e dispositivos médicos, utilities e serviços. O estudo inclui sete entidades de saúde pertencentes ao Sistema Nacional de Saúde (Centro Hospitalar de Lisboa Central, Centro Hospitalar de Lisboa Norte, Centro Hospitalar de Lisboa Ocidental, Centro Hospitalar do Porto, Hospital Professor Doutor Fernando Fonseca, Centro Hospitalar de Trás-os-Montes e Alto Douto) e dois prestadores de serviços (Indra e Saphety). Os dados foram recolhidos através de dois questionários diferentes, enviados, por correio eletrónico, para cada entidade. De forma a migrar para um processo eletrónico na receção de faturas, é necessária a tecnologia electronic data interchange. Os resultados mostram que o Ministério da Saúde é capaz de poupar cerca de 2.435.249€, considerando as sete entidades, no primeiro ano de implementação. Num horizonte de três anos, as potenciais poupanças são 8.435.249€. Para além disso, a utilização de electronic data interchange permite ao Ministério da Saúde o uso da tecnologia business intelligence e criar políticas com maior grau de precisão

Prática de ensino supervisionada: o jogo como estratégia de ensino e aprendizagem

O presente relatório final de estágio foi realizado no âmbito da unidade curricular Prática de Ensino Supervisionada (PES), integrada no Mestrado em Ensino do 1.º Ciclo do Ensino Básico e Matemática e Ciências Naturais do 2.º Ciclo do Ensino Básico. A PES decorreu em dois contextos distintos, no 1.º Ciclo do Ensino Básico e no 2.º Ciclo do Ensino Básico nas áreas de Matemática e das Ciências Naturais. As experiências de ensino aprendizagem aqui apresentadas, foram pensadas numa perspetiva de articulação curricular, em que os interesses e necessidades dos alunos bem como os seus ritmos de aprendizagem, foram contemplados. Estas experiências de ensino e aprendizagem traduzem-se num processo descritivo, interpretativo e reflexivo, enquadrado numa abordagem qualitativa. É importante salientar que, ao longo da prática educativa, adotamos uma atitude reflexiva e crítica face ao trabalho desenvolvido. No decorrer da prática, as atividades que desenvolvemos foram pensadas no sentido de darmos resposta à questão problema: Quais as vantagens da utilização dos jogos como uma estratégia de ensino e aprendizagem? Por forma a dar resposta a esta questão delineamos os seguintes objetivos: (i) desenvolver atividades com recurso ao jogo como estratégias de ensino e aprendizagem; (ii) analisar as vantagens da utilização dos jogos em contexto de sala de aula (iii) analisar e refletir sobre as nossas práticas com recurso ao jogo. Como instrumento de recolha de dados recorremos às notas de campo e registos fotográficos. Devido à situação pandémica que vivenciamos neste período não nos foi possível implementar todos os instrumentos de recolha de dados previstos, nomeadamente as entrevistas, tendo suportado a nossa análise nas notas de campo e os registos fotográficos. Os dados recolhidos permitem perceber as vantagens da utilização dos jogos em contexto de sala de aula, quando estes são bem integrados e contextualizados. Concluímos que a aprendizagem através desta estratégia de ensino aprendizagem deve ser pensada e orientada para o grupo de trabalho que temos e é importante compreender as suas limitações, sendo crucial que o professor tenha a capacidade de interromper a atividade quando está perde o seu valor educacional.This final internship report was carried out as part of the Supervised Teaching Practice (SEP) course, which is part of the Master's Degree in Teaching in the 1st Cycle of Basic Education and Maths and Natural Sciences in the 2nd Cycle of Basic Education. The SEP took place in two different contexts, in the 1st Cycle of Basic Education and the 2nd Cycle of Basic Education in the areas of Maths and Natural Sciences. The teaching and learning experiences presented here were conceived from the perspective of curriculum articulation, in which the interests and needs of the students, as well as their learning pace, were taken into account. These teaching and learning experiences translate into a descriptive, interpretative and reflective process, framed within a qualitative approach. It is important to emphasise that, throughout the educational practice, we adopted a reflective and critical attitude towards the work carried out. In the course of the practice, the activities we developed were designed to answer the problem question: What are the advantages of using games as a teaching and learning strategy? In order to answer this question, we outlined the following objectives: (i) to develop activities using games as teaching and learning strategies; (ii) to analyse the advantages of using games in the classroom; (iii) to analyse and reflect on our practices using games. As a data collection tool, we used field notes and photographic records. Due to the pandemic situation we experienced during this period, we were unable to implement all of the planned data collection instruments, namely interviews, but we based our analysis on field notes and photographic records. The data collected shows the advantages of using games in the classroom when they are well integrated and contextualised. We conclude that learning through this teaching-learning strategy must be thought out and orientated towards the working group we have and it is important to understand its limitations, and it is crucial that the teacher has the ability to interrupt the activity when it loses its educational value

relatório final

O presente relatório é o culminar do trabalho desenvolvido durante o Mestrado em Educação Pré-Escolar com particular destaque para o estágio profissionalizante realizado no jardim-de-infância. Neste relatório é realizada uma análise crítica e reflexivasobre a prática educativa vivenciada. Assenta num quadro teórico de referência e em práticas educativas, onde se dá voz às crianças, como participantes ativos no seu processo de desenvolvimento e aprendizagem. Neste sentido, o papel do educador assume uma extrema importância em garantir um ambiente educativo significativo e ativo, possibilitando que as crianças se tornem adultos autónomos e capazes

Parental alienation: when parents and children need help

As transformações sociais que têm levado à modificação da estrutura familiar, também têm, entre outras, estado associadas ao aumento de divórcios e às dificuldades dos pais em exercerem as suas responsabilidades parentais. Neste contexto, surgem problemas específicos, como é o caso da alienação parental, onde um dos progenitores, através de estratégias e manobras manipuladoras, denegrindo a imagem do outro, o procura excluir da vida do filho, destruindo o vínculo entre este a criança. Estas ações culminam muitas vezes em denúncias falsas de maus-tratos que tornam ainda mais relevante a sensibilização para esta problemática. Neste artigo situar-se-á o conceito de alienação parental, bem como as causas, manifestações e efeitos associados à sua prática.The social changes that are contributing to modifications in family structure are also, among others associated with an increase in divorces and difficulties in parenting. In this context, there are specific problems that arise such as parental alienation, where one of the parents, through manipulative strategies and maneuvers, tries to tarnish the image of the other, seeking to exclude him of child's life, destroying their bonding. Often, these actions can turn on false allegations of child abuse. For this reason it becomes even more important raising awareness on this issue. This article will focus the concept of parental alienation, as well as its causes, manifestations and effects that are associated with their practice.info:eu-repo/semantics/publishedVersio

Accounting and the social role of Hospital S. Marcos da Santa Casa da Misericórdia de Braga (Portugal, 1910-1920)

Firmly set in the archive, this study aims at understanding the accounting and social role of the Hospital of S. Marcos da Misericordia in Braga. This study is intended to answer the following question: how does the accounting of the Hospital of S. Marcos da Misericordia in Braga reflect the social, economic and political changes observed during the second decade of the 20th century. Different archives have been analysed, focusing on the records from the Braga District and from the Santa Casa da Misericordia in Braga. This study allows an understanding of how changes in the management and accounting of the Misericordia and Hospital of S. Marcos determine and are determined by the environment. This study demonstrates that the Misericordia and the S. Marcos Hospital played a significant social role and were able to adapt to times of crisis, helping to understand how these charities and not-for profit organisations adjust over time in the achievement of their mission

MgO nanoparticles obtained by Pulsed Laser Ablation in Liquid: a study on fabrication versatility aiming different applications

Apresentação efetuada em "Junior Euromat 2022", em Coimbra, 2022Nano and micro-sized metal particles are used in diverse fields, from electronics to biomedical. Among them, Magnesia, also known as magnesium oxide (MgO), is one of the most interesting metal oxides due to its unique properties, such as a large electrochemically active surface area and chemical stability. Although chemical routes such as chemical reactions, thermal evaporation,sol-gel, chemical vapor deposition and hydrothermal treatments are mainly used to fabricate metal oxide nanoparticles, they require the use of toxic reagents and long processing times. Thus, developing a simple green synthetic process for preparing MgO nanoparticles remains a challenging topic of investigation. Pulsed laser ablation in liquid (PLAL) has emerged as a potential alternative to chemical methods because it does not require chemicals, generates no waste, and produces high-purity particles. By changing some parameters such as the laser wavelength, laser fluence, and liquid media the size and shape of the particles produced can be tailored. The obtained particles can be added to act as anti-biofilm agents on coatings. Both influence of the liquid medium and the laser energy on nanoparticle composition and morphology are investigated in this work, as well as the effects of laser energy and different liquid media on the properties and characteristics of these nanoparticles.Acknowledgements: This work was supported by Fundação para a Ciência e Tecnologia through the grant 2020.07257.BD, the projects UIDB/04436/2020 and UIDP/04436/2020. PTDC/EME-EME/1442/2020(Add2MechBio). Additionally, this work was developed within the project CICECO-Aveiro Institute of Materials, UIDB/50011/2020, UIDP/50011/2020 & LA/P/0006/2020, financed by national funds through the FCT/MEC (PIDDAC)

Current status and trends in Cabo Verde agriculture

With climate change, drought is expected to increase, and its negative impacts will be particularly important in developing countries, usually with rainfall-dependent agriculture. The Cabo Verde archipelago is characterized by limited resources, remoteness, vulnerability to natural disasters, and a fragile environment. In this study, we provide the first report of the current status and trends of agriculture in Cabo Verde. We present data on the current performance of agricultural production areas in these islands and discuss them in terms of their most important natural constraint, water. Also, we assess the impact of institutional strategies on crop production and evaluate recent mechanisms that have been engaged towards agrarian development in this archipelago. Our results show that, among the ten Cabo Verde Islands, Santiago has the largest area used for agriculture (52.5%), followed by Santo Antão (16%) and Fogo (15.8%), and that rainfed farming dominates in all of them. The staple crops, such as maize and beans, are produced through rainfed subsistence farming, whereas irrigated crops (i.e., sugarcane, tomatoes) are mostly grown for commercial purposes. The prolonged drought periods, exposure, erosion and soil degradation, which led to increasing desertification over the last decades, have been identified as the main constraints to agrarian development across the ten islands of the archipelago. The strategies of Cabo Verde government to mitigate water scarcity through small-scale irrigation based mainly on small dams and drip irrigation technology have a marked effect on agricultural production in the predominantly arid and semi-arid areas of this archipelagoinfo:eu-repo/semantics/publishedVersio