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Os princípios contabilísticos dos planos públicos: análise comparativa do POCP Português e do PGCP Espanhol
Rua,Susana Catarino;
Tékhne - Revista de Estudos Politécnicos , 2006,
Abstract: accounting principles, underlying assumptions or basic hypothesis are one of the elements of the conceptual framework, whose application is indispensable for the information to transmit a true and fair view of the financial, economical and budgetary situation of the entity. both the pocp and the pgcp followed closely the accounting principles determined in the enterprises plans, however taking into account the particularities of the governmental accounting, namely the aspects that distinguish the entities to which they apply. nevertheless, these public plans present differences concerning their accounting principles, in terms of denomination, wording and number of mentioned principles.
Susana Catarino Rua
Revista Universo Contábil , 2009,
Abstract: Com a reforma da Contabilidade Pública em Portugal, e consequentemente a implementa o de planos de contabilidade pública sectoriais, a contabilidade patrimonial ganhou importancia neste sistema contabilístico, sendo necessário definir a composi o e o valor do património de cada entidade pública. A classifica o dos elementos patrimoniais como activos tornou-se uma das preocupa es destas entidades, sendo necessário definir critérios precisos para o seu reconhecimento e valora o. Estes critérios juntamente com um conjunto de conceitos dos elementos das demonstra es financeiras fazem parte da estrutura conceptual t o necessária para a Contabilidade Pública em Portugal. Partindo do conceito de activo das empresas e dos seus critérios de reconhecimento, e atendendo às particularidades das entidades públicas poderemos definir um conceito de activo público bem como critérios para o seu reconhecimento e para a sua valora o, aos quais um elemento deverá necessariamente obedecer para que possa constar no balan o de uma determinada entidade pública, compondo dessa forma o seu património. As a result of the Governmental Accounting reform in Portugal, and consequently the implementation of sectorial governmental accounting plans, the patrimonial accounting received importance in this accounting system, being needed to define the elements and the value of the patrimony of each public entity. The classification of the patrimonial elements as assets became one of the concerns of those entities, being necessary to define accurate criteria for their recognition and measurement. These criteria, with a group of concepts of the elements of the financial statements, are part of the conceptual framework necessary for the Governmental Accounting in Portugal. From the concept of asset of the companies and from their recognition criteria, and considering the particularities of the public entities, we will be able to define a concept of public asset, as well as criteria, for its recognition and its measurement, to which an element must obey so as to be reported in the balance-sheet of a certain public entity, and in that way being part of its patrimony.
Feeding ecology of the leaf fish Monocirrhus polyacanthus (Perciformes: Polycentridae) in a terra firme stream in the Brazilian Amazon
Catarino, Michel F;Zuanon, Jansen;
Neotropical Ichthyology , 2010, DOI: 10.1590/S1679-62252010000100022
Abstract: monocirrhus polyacanthus (polycentridae) is a remarkable leaf-mimicking fish that inhabits streams, lake and river margins along the amazon basin. despite its obvious predatory habits and being frequently present in the international aquarium trade, little is known about its diet under natural conditions. we examined 35 specimens of leaf fish (28.5-82.0 mm sl), of which 19 had food the stomach. thirty-three preys were found in the stomach contents, 19 of which were measured (2.0-33.0 mm total length). up to five preys were found in the stomach contents of a single leaf fish specimen. the diet of the leaf fish was constituted by fish (63.15% fo, n = 12) and invertebrates (36.3% fo, n = 4); fish and invertebrate preys occurred together in three stomachs (15.8% fo). of the 33 prey found in the stomachs, 21 were fish and 12 invertebrates. among the consumed prey fishes, characiformes and perciformes represented 76.1% and 14.2% respectively. characidae was the most commonly recorded prey family, followed by lebiasinidae. invertebrates were represented by shrimps (decapoda) and insects (coleoptera, hymenoptera, ephemeroptera and odonata). there was a positive relation between the size of the leaf fish specimens and of its consumed preys. the combination of leaf fish's visually effective body camouflage and the reduced activity of the characids at crepuscular hours probably allow the capture of such fast moving preys. the coiled position of the fishes found in the stomach of m. polyacanthus possibly allowed the accommodation of more than one prey simultaneously, which seems to be important for predators that consume proportionally large preys that are captured only occasionally.
Cidade e Império na política de compromisso pós-pombalina
Acácio José Lopes Catarino
S?culum : Revista de História , 1995,
Abstract: O artigo pretende estudar a política pós-pombalina de gerenciamento do espa o colonial, com foco especial sobre o reordenamento institucional, econ mico e cultural de fins do século XVIII no Império Português.
Medicinal Plants Used to Treat Neurological Disorders in West Africa: A Case Study with Guinea-Bissau Flora  [PDF]
Maria M. Romeiras, Maria Cristina Duarte, Bucar Indjai, Luís Catarino
American Journal of Plant Sciences (AJPS) , 2012, DOI: 10.4236/ajps.2012.327122
Abstract: The sub-Saharan region holds a wide variety of indigenous plant species, still offering the possibility to discover very interesting new natural products with potential therapeutic value. Most of the African population depends on traditional medicine for primary health care, however, neurological disorders are often not considered as common diseases and many people with mental illnesses, like epilepsy, are severely affected by health-related stigma and discrimination. Epilepsy is the most common serious chronic brain disorder, estimated to affect at least 10 million people in Africa. Guinea-Bissau is located in West Africa, and its population is mainly rural with very few health services available. Since the earliest times, Guinea-Bissau flora has constituted the main source of materials used in folk medicine and the local population, who is well versed in the uses of these plants and their properties. The aim of this study was to document the existing knowledge and practices related to the treatment of neurological disorders, namely epilepsy and seizures, in Guinea-Bissau and in other West African countries. The results presented from this study provide information not only on the specific plants used to treat neurological disorders, but also on social knowledge brought in by various ethnic groups, each one having its own culture, beliefs and ways of nature appropriation. Taking into account the existing knowledge on the medicinal properties of plants for treatment of neurologic disorders, it is believed that research in the areas of ethnomedicine and ethnopharmacology in Guinea-Bissau can bring promising results capable of adding value to the very rich natural resources of this country of West Africa.
7-Ketocholesterol modulates intercellular communication through gap-junction in bovine lens epithelial cells
Henrique Gir?o, Steve Catarino, Paulo Pereira
Cell Communication and Signaling , 2004, DOI: 10.1186/1478-811x-2-2
Abstract: Primary cultures of lens epithelial cells (LEC) were incubated with 7-ketocholesterol (7-Keto), 25-hydroxycholesterol (25-OH) or cholesterol and the subcellular distribution of Cx43 was evaluated by immunofluorescence confocal microscopy. The levels of Cx43 present in gap junction plaques were assessed by its insolubility in Triton X-100 and quantified by western blotting. The stability of Cx43 at the plasma membrane following incubation with oxysterols was evaluated by biotinylation of cell surface proteins. Gap junction intercellular communication was evaluated by transfer of the dye Lucifer yellow. The results obtained showed that 7-keto induces an accumulation of Cx43 at the plasma membrane and an increase in intercellular communication through gap junction. However, incubation with cholesterol or 25-OH did not lead to significant alterations on subcellular distribution of Cx43 nor in intercellular communication. Data further suggests that increased intercellular communication results from increased stability of Cx43 at the plasma membrane, presumably forming functional gap-junctions, as suggested by decreased solubility of Cx43 in 1% Triton X-100. The increased stability of Cx43 at the plasma membrane seems to be specific and not related to disruption of endocytic pathway, as demonstrated by dextran uptake.Results demonstrate, for the first time, that 7-keto induces an increase in gap junction intercellular communication, that is most likely due to an increased stability of protein at the plasma membrane and to increased abundance of Cx43 assembled in gap junction plaques.Gap junction channels (GJ) consist of two connexons that are located at the plasma membrane of two adjacent cells. Each connexon is composed of six subunits, the connexins. These channels allow passage of small molecules, with a molecular mass below 1 kDa, such as small metabolites, ions, and second messengers [1]. The physiological importance of intercellular communication through gap junctio
Folksonomias: características das etiquetas na descri o de recursos da Web / Folksonomías: las características de las etiquetas para describir los recursos Web
Maria Elisabete Catarino,Ana Alice Baptista
Informa??o & Informa??o , 2009, DOI: 10.5433/1981-8920.2009v14n0p46-67
Abstract: No contexto da Web 2.0 surge a folksonomia que é o resultado da etiquetagem dos recursos da Web, em um ambiente social, pelos próprios usuários visando a sua recupera o. Trata-se de uma indexa o livre em linguagem natural onde n o s o adotadas regras e/ou política de indexa o e nem o controle de vocabulários. Conhecer as possibilidades desta nova forma de descri o dos recursos da Web é imprescindível. Este artigo tem o objetivo de descrever as características das etiquetas que comp em as folksonomias. Essas características foram observadas em um projeto de pesquisa de doutorado que teve o intuito de identificar elementos de metadados oriundos das folksonomias que fossem complementares ao Dublin Core (DC). Para a identifica o desses metadados desenvolveu-se os seguintes procedimentos metodológicos: cria o da base de dados, análise das etiquetas, identifica o de propriedades complementares ao DC, valida o da proposta e constru o do perfil de aplica o e ontologia. Na análise das etiquetas pode-se observar várias características das etiquetas que ser o aqui descritas: alfabeto, idioma e formas variantes, tais como. singular/plural, simples/composta, símbolos, números, siglas, abreviaturas, mnem nicas e mistas. Pondera-se que o conhecimento e dissemina o dessas características subsidiará novos estudos e aplica es de forma a potencializar o uso das folksonomias.
Recupera o de informa o no banco de dados da Embrapa Soja: estudo do AINFO Recuperación de información en el banco de datos de Embrapa Soya: estudio de AINFOWeb
Thais Batista Zaninelli,Maria Elisabete Catarino
Informa??o & Informa??o , 2004, DOI: 10.5433/1981-8920.2004v9n0p
Abstract: Apresenta os resultados de uma pesquisa realizada com os utilizadores do sistema AINFOWeb que foi desenvolvido pela Embrapa para tornar disponível a informa o existente na empresa. Para verificar se os usuários utilizam adequadamente os operadores booleanos e se estes efetivamente contribuem para suprir suas necessidades informacionais com qualidade, desenvolveu-se uma pesquisa descritiva. A coleta de dados junto aos pesquisadores, estagiários e técnicos da institui o, teve como instrumento um questionário que abordou a identifica o dos sujeitos e pesquisa no AINFOWEb. Os resultados evidenciaram que a maioria dos usuários considera importante e utilizam os operadores booleanos ao formularem suas estratégias de busca, porém, alguns demonstraram possuir pouco conhecimento sobre seus mecanismos.
Congenital Coronary Variants and Anomalies: Prevalence in Cardiovascular Multislice Computed Tomography Studies in a Single Center  [PDF]
Catarina A. Oliveira, Paula Mota, Susana P. Basso, Rui P. Catarino
Open Journal of Radiology (OJRad) , 2014, DOI: 10.4236/ojrad.2014.42021

In the era of Multislice Computed Tomography (MSCT), few studies have been dedicated to the evaluation of coronary anomalies and variants. We aim to present, describe and assess the prevalence of congenital coronary variants and anomalies (CVA) in the MSCT coronary angiographic studies performed in our department. All the MSCT coronary angiographies performed in our department, between April 1, 2007 and May 31, 2012 were reviewed. Coronary anomalies and variants were characterized and grouped according to their type: origin, course (including myocardial bridging) and distal ending. A total of 663 patients underwent a MSCT coronary evaluation during this period. A total of 84 anomalies and variants were identified in 80 individuals: 12.1% of the population (80/663). The most frequent variant was the myocardial bridging of the anterior descending artery. Four (4.7%) of the anomalies were considered malignant, corresponding to a prevalence of 0.6% (4/663) in the population. Congenital coronary anomalies and variants are relatively common. In our study, the prevalence was 12.1%, myocardial bridging being the most common. This fact may explain the higher prevalence compared to some series based on the cardiac catheterization studies. Few of these anomalies were considered malignant, with prevalence rates similar to those found in the cardiac catheterization studies.

Renormalization and Quantum Scaling of Frenkel-Kontorova Models
Nuno R. Catarino,Robert S. MacKay
Physics , 2005, DOI: 10.1007/s10955-005-8671-9
Abstract: We generalise the classical Transition by Breaking of Analyticity for the class of Frenkel-Kontorova models studied by Aubry and others to non-zero Planck's constant and temperature. This analysis is based on the study of a renormalization operator for the case of irrational mean spacing using Feynman's functional integral approach. We show how existing classical results extend to the quantum regime. In particular we extend MacKay's renormalization approach for the classical statistical mechanics to deduce scaling of low frequency effects and quantum effects. Our approach extends the phenomenon of hierarchical melting studied by Vallet, Schilling and Aubry to the quantum regime.
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