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Open Engineering ; This article describes how to reach an item's threshold, or in other words, the limit time for it to be retrieved from stock and sold for a different use, as well as the remaining foreseen period for this situation to occur. Once a minimum length, or weight, is reached, left quantities are more difficult to sell, as demand often exceeds the remaining parts or leftovers. The number of unfulfilled orders increases, as time goes by, until it becomes further cost effective to dispose the leftover and sell it for a lower price and alternative use. A Monte Carlo simulation model was built in order to consider the randomness of future transactions and quantifying consequences providing this way a simple and effective decision-making framework. ; European Union's Horizon 2020 research and innovation programme under the Marie Sklodowska-Curie grant agreement 690968.

The annual reports of the non-financial European firms listed at the Euro Stoxx-50 index over the period of 2007 and 2011 were content analysed. This study intends to address two main issues: to what extent the country-level institutional forces compel (directly) firm's risk reporting behaviour and in which way these country-level institutional forces moderate the relationship between risk reporting and firm-level characteristics. Main findings indicate that, during this period the European listed companies disclosed more risk information on a voluntary basis (such as operational and strategic risks) and with better informative content (more forward-looking and focused on positive news). Consistent with institutional theory, findings confirm that the country-level institutional forces explain variations on risk reporting. Additionally, it also indicates that the relationship between risk reporting and leveraged firms is weaker among countries with stronger institutional forces. These findings have several implications for investors and regulators in Europe basically in helping achieve efficiency in investment decisions and to stimulate further efforts to improve risk reporting regulations. This study makes two major contributions. First, it extends Elshandidy's et al. (2015) work by using other country-level institutional forces that capture the efficacy of corporate boards, the protection of minority shareholders' interests, country's level of democracy, law enforcement mechanisms, and press freedom. Second, it uses firms that are considered as a Blue-chip representation of super-sector leaders in the Eurozone (but from different institutional contexts). This research setting can be more insightful in shedding some light towards our understanding on how these leading firms can promote innovative and high quality level of RR and how country-level driving forces influence these variables. ; info:eu-repo/semantics/acceptedVersion

Front Cover -- Aging -- Copyright Page -- Contents -- List of contributors -- Foreword -- Preface -- 1 The societal burden of aging -- 1 Global aging and health determinants in a changing world -- 1.1 Introduction -- 1.2 The geographies of a global trend -- 1.2.1 Global patterns and projections -- 1.2.2 Multiscale intraregional variations of the aging process -- 1.3 Environmental health in later life -- 1.3.1 From successful aging to the role of place and inequities -- 1.3.2 How environment affects physical health in old age -- 1.3.3 The subjective experience of place: place attachment and residential normalcy -- 1.4 Global stressors in a changing world -- 1.4.1 Welfare state and neoliberalism -- 1.4.2 Climate change and health in old age -- 1.4.3 Migrations and health in old age -- 1.4.4 Discrimination as a health issue for older persons -- 1.5 Conclusion -- Acknowledgments -- References -- 2 Flagship initiatives for healthy living and active aging in Europe: the European Innovation Partnership on Active and Hea... -- 2.1 Demographic changes and aging -- 2.2 The European Innovation Partnership on Active and Healthy Ageing -- 2.2.1 European Innovation Partnership on Active and Healthy Ageing cross-cutting initiatives -- 2.3 Reference sites-case studies -- 2.3.1 Ageing@Coimbra Reference Site -- 2.3.2 The Healthy Ageing Network Northern Netherlands -- 2.3.3 Valencia region Reference Site -- 2.3.4 Andalusia Reference Site -- 2.3.5 The Lodz4Generations Reference Site -- 2.3.6 Campania Reference Site (ProMIS network) -- 2.3.7 MACVIA-France Reference Site -- 2.4 Reference Site Collaborative Network -- 2.5 Transition from Horizon 2020 to Horizon Europe-the role of IN-4-Active and Healthy Ageing -- 2.6 Future perspectives -- Acknowledgment -- References -- 3 Aging in Africa, challenges and opportunities-the particular case of Cabo Verde.

Funding Information: GC is supported by Fundação para a Ciência e Tecnologia (FCT) through a PhD Scholarship (SFRH/BD/130210/2017). AJO-M is supported by grant FCT-PTDC/MEC-PSQ/ 30302/2017-IC&DT-LISBOA-01-0145-FEDER, funded by national funds from FCT/MCTES and co-funded by FEDER, under the Partnership Agreement Lisboa 2020—Programa Operacional Regional de Lisboa, and the BOUNCE (grant agreement number 777167) and FAITH (grant agreement number 875358) projects, funded by the European Union's Horizon 2020 research and innovation programme. GC and AJO-M are supported by grant FCT-PTDC/MED-NEU/31331/2017, funded by FCT/MCTES. Funding Information: AJO-M was national coordinator for Portugal of a non-interventional study (EDMS-ERI-143085581, 4.0) to characterize a Treatment-Resistant Depression Cohort in Europe, sponsored by Janssen-Cilag, Ltd (2019-2020), is recipient of a grant from Schuhfried GmBH for norming and validation of cognitive tests, and is national coordinator for Portugal of trials of psilocybin therapy for treatment-resistant depression, sponsored by Compass Pathways, Ltd (EudraCT number 2017-003288-36 and 2020-001348-25), and of esketamine for treatment-resistant depression, sponsored by Janssen-Cilag, Ltd (EudraCT NUMBER: 2019-002992-33). None of the aforementioned agencies had a role in the design and conduct of the study, in the collection, management, analysis, and interpretation of the data, in the preparation, review, or approval of the manuscript, nor in the decision to submit the manuscript for publication. Publisher Copyright: © 2022, The Author(s). ; Mania, the diagnostic hallmark of bipolar disorder, is an episodic disturbance of mood, sleep, behavior, and perception. Improved understanding of the neurobiology of mania is expected to allow for novel avenues to address current challenges in its diagnosis and treatment. Previous research focusing on the impairment of functional neuronal circuits and brain networks has resulted in heterogenous findings, possibly due to a focus on bipolar disorder and its several phases, rather than on the unique context of mania. Here we present a comprehensive overview of the evidence regarding the functional neuroanatomy of mania. Our interpretation of the best available evidence is consistent with a convergent model of lateralized circuit dysfunction in mania, with hypoactivity of the ventral prefrontal cortex in the right hemisphere, and hyperactivity of the amygdala, basal ganglia, and anterior cingulate cortex in the left hemisphere of the brain. Clarification of dysfunctional neuroanatomic substrates of mania may contribute not only to improve understanding of the neurobiology of bipolar disorder overall, but also highlights potential avenues for new circuit-based therapeutic approaches in the treatment of mania. ; publishersversion ; published

Oliveira-Maia was supported by grants from the BIAL Foundation (176/10), and from Fundaçao ˜ para a Ciencia e Tecnologia (FCT) through a Junior Research and Career Development Award from the Harvard Medical School Portugal Program (HMSP/ICJ/0020/2011) and grant PTDC/MED-NEU/31331/2017; and is funded by a Starting Grant from the European Research Council (ERC) under the European Union's Horizon 2020 research and innovation programme (grant agreement No 950357). Ribeiro was funded by doctoral fellowships from Universidade de Lisboa (BD/2015Call) and FCT (SFRH/BD/128783/2017). ; For more than 50 years, there has been evidence for greater consumption of sweet- foods in overweight humans and animals, relative to those that have a normal weight. Furthermore, it has long been suggested that energy deficit resulting from dieting, while moving the individual from a higher weight set point, would result in heightened susceptibility to palatable tastants, namely to sweet tastants. This was the motivation behind the first studies comparing sweet taste perception between individuals with obesity and those of a normal weight. These studies, using direct measures of taste, have been characterized by significant methodological heterogeneity, contributing towards variability in results and conclusions. Nevertheless, some of these findings have been used to support the theory that patients with obesity have decreased taste perception, particularly for sweet tastants. A similar hypothesis has been proposed regarding evidence for reduced brain dopamine receptors in obesity and, in both cases, it is proposed that increased food consumption, and associated weight gain, result from the need to increase sensory and brain stimulation. However, the available literature is not conclusive on the association between obesity and reduced sweet taste perception, with both negative and contradictory findings in comparisons between individuals with obesity and normal weight control subjects, as well as within-subject comparisons before and after ...

In 2010, Portuguese unlisted companies started to apply a new accounting frame of reference called Accounting Standardisation System (Sistema de Normalização Contabilística – SNC) based on IAS/IFRS. This paper seeks to analyse the impact of SNC first-time adoption regarding the accounting treatment of impairment losses. Portugal has been recognized as a Code-law country, with weak legal enforcement mechanisms, and conservative accounting practices. However, since 2005 Portuguese companies have been changing their financial reporting practices to a common-law institutional logic. Therefore, the present research setting might provide interesting insights to confirm if the differences found are due to management interests, rather than cultural issues. Differences found are neither due to cultural issues nor management interests. To mitigate political costs associated with their public visibility, larger companies present more credible financial statements that reflect their overall true financial and economic condition. This study is a valuable contribution to both the users of financial information and domestic standard-setters entities to help them understand and improve the impact of accounting standards. Consistent with Khalil and Simon (2014), it also contributes to the debate on the optimal flexibility permitted by International Financial Reporting Standards to improve reporting quality and reduce earnings management. ; info:eu-repo/semantics/acceptedVersion

The present study aims to identify the degree of compliance with the intangible assets disclosure requirements outlined in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 6 - Intangible Assets. It also seeks to analyse the factors influencing compliance with intangible assets mandatory disclosure requirements. An analysis of the 500 largest companies ranked by Exame Magazine, 2010, which are subject to the general Portuguese Accounting Standards System (Sistema de Normalização Contabilística - SNC), was conducted to check whether their Financial Statements for the years 2010 (transition year) and 2011 were made available on their websites. The methodology chosen to answer the research questions and achieve the proposed objectives was the content analysis of the financial statements of a sample of 37 Portuguese unlisted companies. The data collected in 2010 and 2011 allowed the construction of an index of intangible assets and the identification of disclosure explanatory factors. We tested six hypotheses for a possible association between the disclosure index and six explanatory variables through analysis, descriptive statistics, normality, differences in means, correlation and regression. Our results show an average of 30% in the disclosure index for intangible assets. Contrary to what was expected, results confirm that the adoption of SNC did not cause a higher level of disclosure over time. Companies' size is the most influencing factor, indicating that larger companies disclose information on intangible assets basically to reduce agency costs, political costs related to their public visibility, and in such a way manage the relationship with their relevant stakeholders. ; info:eu-repo/semantics/acceptedVersion

The purpose of this paper is to assess the risk‐related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non‐finance sector. The paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted). In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report. Implementation of IAS/IFRS and the European Union's Modernisation Directive in 2005 did not affect the quantity and quality of RRD positively. Disclosures are generic, qualitative and backward‐looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining RRD: companies appear to manage their reputation through disclosure of risk‐related information. Agency costs associated with leverage are important influences also. In listed companies, the presence of independent directors improves the level of RRD. Content analysis does not allow readily for in‐depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. The study is confined to one year/one country and pre‐dates the global financial crisis (GFC) (2008) and the implementation of IFRS 7 (2007). The results point to the desirability of enhancing accountability by mandating further disclosure of substantive and relevant risk‐related information in company annual reports. The RRD observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources‐based perspectives.

A despeito do movimento histórico de padronização do comportamento feminino circunscrito ao espaço doméstico, levado a cabo em meados do século XIX, alguns esforços no sentido de promoção do desenvolvimento das potencialidades da mulher, dentro e fora do âmbito familiar, podem ser detectados na imprensa da época. Neste artigo descrevemos o posicionamento do semanário O Sexo Feminino (1873-74), da cidade de Campanha, Minas Gerais, frente ao papel da mulher nas questões políticas, culturais e educacionais, e analisamos algumas de suas estratégias discursivas.

Abstract Context. Tree hollows are a key habitat resource for hollow-nesting species, including the northern Australian Gouldian finch (Erythrura gouldiae). Certain fire and disturbance regimes limit tree hollow availability in the northern Australian savannas. Aims. This study investigated the influence of fire regime and vegetation structure on the density of tree hollows at Gouldian finch breeding sites. Methods. Fire scars were mapped across breeding sites by using LANDSAT images. Vegetation plots within sites were spatially stratified according to three fire-regime attributes, namely, fire frequency, late dry-season wildfire frequency and time since the last fire. Tree hollow and vegetation structural attributes were measured at each vegetation plot. We modelled the relationship among hollow density, fire and vegetation attributes by using general linear mixed models with site as the random factor. Key results. We found that the highest tree-hollow density was found at plots with high eucalypt tree density and cover and with the lowest frequency of late dry-season wildfires (<1 wildfire over 5 years). Tree-hollow density declined after >2 years without fire. Hollow density was not directly related to total fire frequency. Conclusions. This study adds to previous work on grass seed resources in highlighting the importance of fire in Gouldian finch ecology. This study particularly highlighted the importance of reducing the impacts of high-intensity late dry-season wildfires because of their negative impacts on tree-hollow density, which is a key resource for breeding Gouldian finches. Implications. We recommend the use of a network of interconnected annual patchy early dry-season prescribed burns for protecting Gouldian breeding habitat from threat of high-intensity wildfires. We do NOT recommend fire exclusion from Gouldian finch breeding habitats. This is because fire risks to hollow-bearing trees, and grass seed resources, increase with the long-term accumulation of savanna litter fuels in the absence of fire.