Provisions and contingencies are one of the topics involving the calculation of estimates and the need to exercise professional judgement, thus playing an important role in the work of the accountant. This study aims to identify the determinants of the recognition of provisions by Portuguese companies and to assess the information disclosed as well as the degree of compliance with accounting standards (IAS 37)....
Introduction: The global population of adults aged 60+ has increased rapidly over the past decades. This calls for more research concerning non-pharmacological and therapeutic interventions designed to forestall cognitive and functional declines, as well as enhance rehabilitation strategies. As individuals age, changes occur in the brain and body, impacting motor coordination, memory, and planning; often linked...
A saúde mental dos alunos do ensino superior tem sido alvo de preocupação de vários profissionais. Metade dos estudantes universitários apresentam níveis de stresse acima da média, com índices significativos de perturbações depressivas e da ansiedade. Esta situação acarreta não só problemas na área da saúde física e mental, como encargos económicos devido ao consumo de serviços de saúde e medicamentos, tal como...
Introdução: A escrita manual tem sido utilizada para estudar o controle motor fino ou o funcionamento executivo em populações saudáveis e não saudáveis, e as alterações nesta capacidade estão presentes em diferentes fases do curso clínico da demência. Numa perspetiva teórica, observa-se uma deterioração sensório-motora nas tarefas de escrita à mão (cinemática do movimento, como o tempo de movimento, a velocidad...
The Aquamentia® program is a psychomotor intervention program in the aquatic environment aimed at elderly people with dementia, based on research on the effects of this condition on the different abilities of the individuals at a physical, emotional, cognitive, and social level. This program is based on a combination of Halliwick, Ai Chi and Watsu methodologies and can be done individually or in pairs, with gui...
Background Despite substantial evidence supporting the benefits of physical activity (PA) for older adults, participation rates remain low due to physical, psychological, social, and institutional barriers. Recruiting older adults for PA studies thus presents significant challenges, particularly for socially vulnerable populations and those facing digital literacy limitations in technology-assisted PA intervent...
Background: The global prevalence of dementia presents profound challenges for health care systems, societies, and legal structures worldwide. While the ethical dimensions of dementia care have been extensively discussed in the literature, limited research addresses how ethical principles are effectively operationalized within legal frameworks governing dementia care. Objective: We aim to explore how national, ...
Objective: Dementia is an increasingly pressing global public health issue, with a substantial rise in prevalence anticipated by 2050. This study, conducted within the framework of the European initiative COST Action EDEM (Ethics in Dementia), focuses on the ethical dilemmas reported by family caregivers in Portugal. It aims to examine the ethical challenges, decision making dynamics, and cultural factors that ...
Resumos de contribuições de especialistas em medicina, enfermagem, nutrição, farmacologia, sociologia, psicologia, entre outras disciplinas relacionadas à gerontologia e saúde gerontológica. Este Seminário destinou-se a fomentar a discussão interdisciplinar sobre cuidados e reabilitação de idosos. A diversidade dos temas abordados reflete-se nos artigos e estudos que podem ser encontrados neste livro de resumos...
Background: Partner support during childbirth is an important protective factor for women's perinatal mental health. However, its protective role in women experiencing vulnerabilities is largely unknown, namely in those with history of mental health problems. Aim: This study analysed (1) the association between partner support during childbirth and depressive, anxiety, and childbirth-related post-traumatic stre...