Browsing by Issue Date, starting with "2024-02-05"
Now showing 1 - 7 of 7
Results Per Page
Sort Options
- Microfluidic paper-based device incorporated with silica nanoparticles for iodide quantification in marine source dietary supplementsPublication . Pereira, Mafalda G.; Machado, Ana; Leite, Andreia; Rangel, Maria; Bordalo, Adriano; Rangel, António O. S. S.; Mesquita, Raquel B. R.Iodine is an essential micronutrient for humans due to its fundamental role in the biosynthesis of thyroid hormones. As a key parameter to assess health conditions, iodine intake needs to be monitored to ascertain and prevent iodine deficiency. Iodine is available from various food sources (such as seaweed, fish, and seafood, among others) and dietary supplements (multivitamins or mineral supplements). In this work, a microfluidic paper-based analytical device (μPAD) to quantify iodide in seaweed and dietary supplements is described. The developed μPAD is a small microfluidic device that emerges as quite relevant in terms of its analytical capacity. The quantification of iodide is based on the oxidation of 3,3′,5,5′-tetramethylbenzidine (TMB) by hydrogen peroxide in the presence of iodine, which acts as the catalyst to produce the blue form of TMB. Additionally, powder silica was used to intensify and uniformize the colour of the obtained product. Following optimization, the developed μPAD enabled iodide quantification within the range of 10–100 μM, with a detection limit of 3 μM, and was successfully applied to seaweeds and dietary supplements. The device represents a valuable tool for point-of-care analysis, can be used by untrained personnel at home, and is easily disposable, low-cost, and user-friendly.
- Is the “common home” metaphor adequate and useful for an “integral ecology” theology in modern times?Publication . Varanda, Maria Isabel PereiraThis essay argues that the “common home” metaphor, when applied to planet Earth, falls short in its ability to provide an accurate analogy with the complexity and diversity of the planet itself since it has a limited epistemological, heuristic, and hermeneutical horizon; it is an analogy that proves inadequate in expressing common human representations of home and the two principles that should inspire an Ecotheology: the ontological value of creatures (Gaudium et Spes) and the recognition of the intrinsic relationship between all beings (Laudato Si’). In order to methodologically support this enquiry, a reflexive analysis and a metadisciplinary discourse are used through Emmanuel Levinas, Hannah Arendt, and the concept of integral ecology, proposed in Pope Francis’s encyclical letter Laudato Si’. On care for our common home, 21 May 2015. The performativity of the “common home” metaphor is evaluated to review its use in Ecotheology. The conclusion reached is that the category of “common life” might be more appropriate than “common home” to characterize how humans inhabit the world for an Ecotheology, and to represent planetary and cosmic communion and interdependence.
- The consequences of wrongful trading for the cooperative’s directors, particularly the prohibition from performing management functions and the loss of credits in the insolvent cooperativePublication . Ribeiro, Maria de FátimaThe applicability of the Portuguese legal regime to cooperatives may raise specific questions, particularly with regards to the effects of wrongful trading for their directors. Namely, the disqualification of the cooperative director and the loss of any credits he may have towards the cooperative are to be considered, because of the specificities of their implementation in the context of cooperatives. In Portugal, cooperatives are subject to insolvency and to the Portuguese insolvency legal regime (Código da Insolvência e da Recuperação de Empresas: CIRE). But the applicability of this regime to cooperatives may raise specific questions, particularly with regards to the effects of wrongful trading for their directors. Under Portuguese cooperative law (Código Cooperativo: CCoop.), one of the consequences of wrongful trading is, inevitably, the loss of mandate of convicted board members. But there is no eligibility requirement relating back to this, so nothing seems to prevent an individual previously convicted of wrongful trading from taking on these functions in a cooperative. Under Portuguese insolvency law (Código da Insolvência e da Recuperação de Empresas: CIRE), there may be a prohibition from performing management functions for a period that can range from 2 to 10 years (because of wrongful trading). In this case, the prohibition safeguards the position of the cooperative towards the election of a previously convicted individual during that period. But how can we solve the problem in any other cases? And can this conviction also constitute grounds for exclusion of a member from the cooperative? If so, on what specific grounds and under what terms? There is yet another problem concerning the consequences of a wrongful trading conviction of a director under Portuguese insolvency law, in the case of a cooperative insolvency. When a director has been convicted of wrongful trading as part of the insolvency of the cooperative they manage, one of the consequences of such conviction is - pursuant to the CIRE - the loss of any credits they might have on the insolvent cooperative. Since they are mostly simultaneously a cooperator, what is the scope of this conviction with regards to any credit rights they might have as a cooperator, upon the dissolution and liquidation of the cooperative? In this study, following an analysis of the legislative solutions provided in Portugal, we try to provide an answer to these questions. As there are no specific answers in the doctrine and no case-law treatment, we will considerer the basic principles and rules of the insolvency law as well as the fundamental cooperative principles.
- MindRegulation: randomized controlled trial of the effects of a relaxation and guided imagery intervention on the psychophysiological well-being, socioemotional regulation, cognitive and academic development of children in schoolPublication . Galinha, Iolanda Costa; Carvalho, Joana Sampaio; Oliveira, Ana Cristina; Arriaga, Patrícia; Gaspar, Augusta D.; Ortega, VitóriaBackground: Mental imagery has long been used in psychological therapies, but only recently did research begin to provide a scientific background for it.Imagery interventions are inexpensive anda substantial body of research supports their effectiveness on behavior change, promotion of adaptive health outcomes, anxiety reduction, and adherence to medical interventions, in both adults and children. However, literature on relaxation and guided imagery interventions benefits for children in elementary school context is very scarce. This Randomized Controlled Trial (RCT) aims to contribute to that knowledge by implementing and testing the benefits of an intervention program MindRegulation (MR) comprising relaxation, instructions for body posture, and guided imagery with socioemotional learning (SEL), conveying adaptive beliefs about oneself, the relationships with others and the environment. Method: The MR intervention will be developed in the classroom for 15 minutes before learning activities, three times per week, for five months, and its effects will be measured on a range of emotional, physiological, and cognitive outcomes. Fifteeen classes will be randomly assigned to three conditions: (a) relaxation and guided imagery-MR; (b) relaxation only; and (c) waitlist control. The RCT includes four data collection times: pretest, intermediate, posttest, and a six-month follow-up (trial registration NCT06101225, 05th October, 2023). The sample comprises 240 students, elementary school third and fourth graders, 8–11 years old. The variables measured in all times, except the intermediate, are: well-being, affect, anxiety, emotional regulation, socioemotional competencies, attention and processing speed, and perceived benefits of the intervention. Physiological indicators of emotional arousal, emotional regulation, stress and well-being are also taken, specifically, heart rate variability, electrodermal activity, actigraphy and salivary cortisol. The validity of the measures will be tested for the population and objectives of the study. Discussion: Significant improvements on the children's well-being, socioemotional regulation, cognitive function, physiological activity and academic performance are expected - after 5-months’ intervention at posttest and11 months’ follow-up -at MR condition, compared to the relaxation and control conditions. Changes in physiological activity are expected during MR and relaxation sessions. Emotional regulation, well-being and anxiety are expected to mediate the effects of the interventions over socioemotional competence, cognitive function and academic performance. Well-being and anxiety levels at pretest are expected to moderate the interventions’ effects.
- Contratos de futuros : algumas questões jurídicas e contabilísticasPublication . Duarte, Sara Alexandra da Silva; Tavares, Tomás Maria Cantista de CastroOs instrumentos financeiros derivados contam com uma vasta literatura económica e uma extensa coletânea de estudos realizados acerca de tópicos direta ou indiretamente relacionados. Contudo, tais instrumentos padecem da escassez doutrinal. Perante este panorama, esta dissertação está essencialmente dividida em duas partes, uma visão histórica e económica do tema e, posteriormente, uma apresentação dos aspetos gerais do regime jurídico dos contratos de futuros e do seu enquadramento no normativo contabilístico português e internacional.
- O regime dos residentes não habituaisPublication . António, Sara Belo Felgueiras de Santo; Tavares, Tomás Maria Cantista de CastroO regime fiscal dos Residentes Não Habituais (RNH), foi criado em 2009 com o propósito de atrair para Portugal profissionais qualificados, indivíduos e pensionistas com elevado património, numa época em que a rede de população residente estava a emigrar. Através da implementação deste regime, de acordo com os pareceres do Tribunal de Contas à Conta Geral do Estado, que entre 2014 e 2022, disponibiliza dados relativos à despesa fiscal incorrida com o regime dos RNH, Portugal teve uma despesa fiscal total, nos anos referidos, de cerca de 5.127 Milhões de Euros. O ano de 2022, por si só, determinou despesa fiscal de 1.360 M €, abrangendo 16.371 novos contribuintes inscritos como RNH, levando a que o número de contribuintes com acesso ao regime ascendesse a 74.258. O RNH influenciou a vinda de muitas pessoas para Portugal com o propósito de aproveitar os benefícios fiscais concedidos. Mas, se os dados da despesa fiscal são parcialmente conhecidos, o mesmo não ocorre com a receita gerada pelos RNH ao Estado Português, não só em sede de IRS, como de IMT e IVA. Consequentemente, a situação revela-se vantajosa para ambas as partes, caso contrário, o regime não estaria em vigor há catorze anos. A presente dissertação pretende tratar de um conjunto de questões pertinentes relacionadas com o benefício fiscal do RNH, bem como as questões jurídicas inerentes à existência do mesmo, as suas vicissitudes e o futuro do RNH ditado pela PL OE 2024.
- A tributação de criptoativos em sede de IRSPublication . Caldeira, Miguela Maria Pavão Sá e Melo; Alves, Filipe CerqueiraA presente dissertação visa a análise do novo regime da Tributação de rendimentos gerados por Criptoativos, no âmbito do Imposto sobre o Rendimento das Pessoas Singulares, consagrado no Orçamento do Estado para 2023 (através da entrada em vigor da Lei n.º 24-D/2022, de 30 de dezembro) e suas especificidades.