The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe digital transition era, marked by a strong evolution of Information Technologies, and its massive expansion towards all products, services, and sectors, has changed all known methods for carrying out and conducting all sorts of professional practices. Within the scope of accounting activities and transactions related to accounting, various tasks have started to be automatized with the help of Artificial Intelligence and Machine Learning. Hence, no longer existing the need of spending time on some of the repetitive day-to-day tasks, professionals in these areas will have more time and freedom to perform predictive business analysis, to collect and report financial data, which will most likely become vital to assist decision-making and possible attraction of new investments. As such, there is a clear link between accounting and the emergence of disruptive technologies, which indicates an interesting research area for accounting information systems researchers. What is the impact of disruptive technologies in accounting practices? What is the role played by accountants to work alongside their digital colleagues? What are the skills that accountants may have to be future proof in an ever-changing digital environment? This dissertation aims to answer these questions by following a qualitative and exploratory approach, through a systematic literature review. The analysis reveals that the impact of disruptive technologies in finance and accounting can be summarized in four main domains, Strategic Management, Technology Innovation, Business Acumen and Operations and Accounting Provision. We review the content of recent academic literature regarding the relationship between disruptive technologies and accounting and highlight research gaps and opportunities for future research

Plastics Polymers Degradation by Fungi

The studies on plastic degradation are very important for the development of biodegradable plastics, and for reduction of pollution, since plastic waste can remain in the environment for decades or centuries. We have showed the degradation of oxo-biodegradable plastic bags and green polyethylene by Pleurotus ostreatus. This fungus can also produce mushrooms using these plastics. The plastic degradation was possibly by three reasons: (a) presence of pro-oxidant ions or plant polymer, (b) low specificity of the lignocellulolytic enzymes, and (c) the presence of endomycotic nitrogen-fixing microorganisms. In this chapter, the plastic bags’ degradation by abiotic and microbial process using the exposure to sunlight and the use of a white-rot fungus will described. The physical, chemical, and biological alterations of plastic were analyzed after each process of degradation. The degradation of plastic bags was more effective when the abiotic and biotic degradations were combined

Antioxidant capacity of Macaronesian traditional medicinal plants

The use of many traditional medicinal plants is often hampered by the absence of a proper biochemical characterization, essential to identify the bioactive compounds present. The leaves from five species endemic to the Macaronesian islands with recognized ethnobotanical applications were analysed: Apollonias barbujana (Cav.) Bornm., Ocotea foetens (Ainton) Baill, Prunus azorica (Mouill.) Rivas-Mart., Lousã, Fern. Prieto, E. Días, J.C. Costa & C. Aguiar, Rumex maderensis Lowe and Plantago arborescens Poir. subsp. maderensis (Dcne.) A. Hans. et Kunk.. Since oxidative stress is a common feature of most diseases traditionally treated by these plants, it is important to assess their antioxidant capacity and determine the molecules responsible for this capacity. In this study, the antioxidant capacity of these plants against two of the most important reactive species in human body (hydroxyl and peroxyl radicals) was determined. To trace the antioxidant origin total phenol and flavonoid contents as well as the polyphenolic profile and the amount of trace elements were determined. There was a wide variation among the species analysed in what concerns their total leaf phenol and flavonoid contents. From the High Performance Liquid Chromatography (HPLC) electrochemically detected peaks it was possible to attribute to flavonoids the antioxidant capacity detected in A. barbujana, O. foetens, R. maderensis and P. azorica extracts. These potential reactive flavonoids were identified for A. barbujana, R. maderensis and P. azorica. For R. maderensis a high content (7 mg g-1 dry weight) of L-ascorbic acid, an already described antioxidant phytomolecule, was found. A high content in selenomethionine (414.35 μg g-1 dry weight) was obtained for P. arborescens subsp. maderensis extract. This selenocompound is already described as a hydroxyl radical scavenger is reported in this work as also possessing peroxyl radical scavenging capacity. This work is a good illustration of different phytomolecules (flavonoids, organic acids and selenocompounds), presents in leaves of the five traditional medicinal plants endemic to Macaronesia, all exhibiting antioxidant propertiesinfo:eu-repo/semantics/publishedVersio

MarinEye - A tool for marine monitoring

This work presents an autonomous system for marine integrated physical-chemical and biological monitoring – the MarinEye system. It comprises a set of sensors providing diverse and relevant information for oceanic environment characterization and marine biology studies. It is constituted by a physicalchemical water properties sensor suite, a water filtration and sampling system for DNA collection, a plankton imaging system and biomass assessment acoustic system. The MarinEye system has onboard computational and logging capabilities allowing it either for autonomous operation or for integration in other marine observing systems (such as Observatories or robotic vehicles. It was designed in order to collect integrated multi-trophic monitoring data. The validation in operational environment on 3 marine observatories: RAIA, BerlengasWatch and Cascais on the coast of Portugal is also discussed.info:eu-repo/semantics/publishedVersio

Arbustus unedo essence: morphological and genetic characterization of the strawberry tree of Castelo de Paiva

O medronheiro é um arbusto da região mediterrânica que pode ser encontrada por todo o país. Ao contrário do que verifica na região sul do país, no concelho de Castelo de Paiva é atribuída uma reduzida importância económica a esta espécie. Com o intuito de preservar e potenciar a produção desta espécie e contribuir para a dinamização da economia do concelho, procedeu-se à caracterização morfológica e genética de uma amostra da população de medronheiros de Castelo de Paiva. A caracterização morfológica e genética foi realizada para um total de 10 genótipos. Para tal recolheram-se 70 folhas aleatoriamente em cada árvore. Em 40 folhas mediu-se o comprimento, largura, comprimento do pedúnculo, peso fresco, peso seco e determinou-se a área foliar. Dos caracteres morfológicos analisados, aqueles que se revelaram mais úteis na distinção dos vários genótipos foram: comprimento do pedúnculo, peso fresco e peso seco. As restantes 30 folhas foram utilizadas para a caracterização genética. Esta caracterização foi realizada recorrendo a um marcador de DNA, ISSR. Os 5 primeiros exemplaresutilizados na técnica de ISSR demonstraram-se polimórficos. Os resultados da caracterização genética sugerem que a variabilidade genética na população é média a alta.The strawberry tree is a shrub native in the Mediterranean region and it can be found throughout Portugal. Unlike the case in the southern region of the country, in Castelo de Paiva a minor economic importance is given to this species. In order to preserve, to enhance the production of this species and to contribute to the boosting of the economy of the region, we proceeded to the characterization of a small sample population of this fruit tree of Castelo de Paiva in what concerns to its morphology and genetics. The morphological and genetic characterization was performed for a total of 10 genotypes. For this, 70 leaves were randomly collected from each tree. For 40 leaves, it was measured the length, the width, the peduncle length, the wet weight, the dry weight and determined the leaf area. Of the morphological characteristics analyzed, the ones that proved most useful in distinguishing the various genotypes were: the length peduncle, the wet weight and the dry weight. The remaining 30 leaves were used in the genetic characterization. This characterization was performed using a DNA marker, the ISSR. The 5 primers used in the ISSR technique proved to be polymorphic. The results from the genetic characterization suggest that variability in population genetics is medium to high

Congenital malformations in neonates: analysis of morbidity and associated factors

Objective: To evaluate the neonatal morbidity due to congenital malformations in the city of Petrolina-PE, from 2008 to 2013. Methods: A descriptive study with data from the Information System on Live Births (Sinasc). The analyzes were carried out through frequency distribution and measures of central tendency and dispersion. The associations were tested by the Pearson and Kruskal Wallis chi-square tests. Significance was set at 5% and 95% confidence. Results: 436 cases of congenital malformations were recorded in the study period, with 2011 being the highest occurrence year. The mothers of the newborns were young (25.2 years old), single, upper level of education and household. In general multiparous, with single gestation, vaginal delivery and performed up to six prenatal visits. The newborns were males, at 39 weeks or more of gestation and with normal weight (> = 2500g). The malformations of the musculoskeletal system were the most frequent followed by the genitourinary system. Congenital malformations were especially associated with neonatal characteristics such as gender and weight. In all causes the mean weight was greater than 2500g (p <0.05). The causes of malformation of greater occurrence in both sexes were osteomuscular (p <0.05). The aspects of the mother did not present significant differences in the present study (p> 0.05). Conclusion: The present study evidenced relevant aspects in the occurrence of morbidities due to congenital malformations, directing to a greater attention the occurrence of these diseases especially in relation to the newborn

IMPACTOS DO APOIO FAMILIAR FRENTE A GESTAÇÃO NA ADOLESCÊNCIA

OBJECTIVES:  To elucidate the impacts caused by family support during adolescent pregnancy. METHODS: The present work consists of an integrative literature review, using the PICO strategy, with “p” population: pregnant adolescents, “I” Evaluation of the influence of family support through a teenage pregnancy, the “C” and “O” Context: impact of family support during the pregnancy of a teenager. The filter used for the searches was with the descriptors; (Teenage pregnancy) AND (Family Support) AND (Prenatal care). RESULTS: The final sample consisted of 7 studies that resulted in three topics for discussion: Failures in the professional approach during prenatal care; Importance of professional encouragement for the presence of the support network during prenatal consultations; Adolescents' feelings and difficulties due to the absence of family support. CONCLUSION:It was possible to conclude that family support has a great influence on the care of the adolescent during pregnancy, being a source of emotional and financial support, as well as in daily activities, taking into account the need for this family to be aware of the care that the pregnant women need to take to continue the pregnancy in the healthiest way possible.OBJETIVO: Elucidar os impactos causados pelo apoio familiar durante a gestação da adolescente. MÉTODO: O presente trabalho consiste em uma revisão de literatura integrativa, utilizada a estratégia PICO, sendo “p” população: adolescentes gestantes ,“I” Avaliação da influência do apoio familiar mediante uma gestação na adolescência, o “C” e “O” Contexto: impacto do apoio familiar durante a gestação de uma adolescente. O filtro utilizado para as buscas foram com os descritores; (Gravidez na adolescência) AND (Apoio Familiar ) AND (Cuidado pré-natal). RESULTADOS: A amostra final foi constituída por 7 estudos que resultaram em dois tópicos para discussão: Falhas na abordagem profissional durante a atenção pré-natal; Sentimentos e dificuldade das adolescentes mediante a ausência do apoio familiar. CONCLUSÃO: Foi possível concluir que o apoio familiar tem uma grande influência no cuidado da adolescente no momento da gestação, sendo uma fonte de apoio emocional, financeira, tal qual nas atividades diárias, levando em consideração a necessidade desta família estar ciente dos cuidados que a gestante precisa tomar para dá continuidade a gestação da forma mais saudável possível

O Papel fundamental da atenção primária na saúde sexual e planejamento familiar das mulheres

OBJECTIVE: To describe the fundamental role of primary care in women's sexual health and family planning. METHOD: It consists of an integrative review, carried out based on the following guiding question: What is the fundamental role of primary care in women's sexual health and family planning? using the PICO strategy, where “p” population: women receiving primary health care, “I” interest: Assessment of the influence of primary health care on women’s sexual health and family planning, and “C” and “O ” context: Impact of primary health care on women’s sexual health and family planning. The filter used for the searches was with the descriptors: “Primary health care”; "Family planning"; “Women’s health”, using the Boolean operator “AND” and “OR”. RESULTS: The final sample consisted of 6 articles, which resulted in 2 categories: Primary care for women's health in Brazil and its emergence; Importance of primary care in women's sexual health and family planning. CONCLUSION: It is understood that the support of the health professional is of great importance when providing care to women. Comprehensive support must be offered to women, welcoming them into Primary Care and resolving all their doubts.OBJETIVO: Descrever o papel o papel fundamental da atenção primária na saúde sexual e planejamento familiar das mulheres. MÉTODO: Consiste numa revisão integrativa, realizada com base na seguinte pergunta norteadora: Qual o papel fundamental da atenção primária na saúde sexual e planejamento familiar das mulheres? sendo utilizado a estratégia PICO, em que “p” população: mulheres atendidas na atenção primária a saúde, “I” interesse: Avaliação da influência da atenção primária à saúde na saúde sexual e planejamento familiar das mulheres, e “C” e “O” contexto: Impacto da atenção primária à saúde na saúde sexual e planejamento familiar das mulheres. O filtro utilizado para as buscas foi com os descritores: “Atenção Primária à saúde”; “Planejamento Familiar”; “Saúde da mulher”, utilizando o operador booleano “AND” e “OR”.  RESULTADOS: A amostra final foi constituída de 6 artigos, que resultaram em 2 categorias: Atenção primária a saúde da mulher no Brasil e seu surgimento; Importância da atenção primária na saúde sexual da mulher e planejamento familiar. CONCLUSÃO: Entende-se que, o apoio do profissional de saúde é de grande importância durante o atendimento a mulher, deve-se oferecer um suporte integral a mulher, acolhê-la na Atenção Básica sanando todas as suas dúvidas