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Provisions and Contingent Liabilities: Determinants of recognition and complian...

Santos, Cristiana; Eugénio, Teresa Cristina Pereira; Santos, Vitor; Morais, Ana; Seco, Alexandra

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)....


Relationship between cyber and in-person dating abuse: a systematic review

Rodríguez-deArriba, María-Luisa; Santos, Cristiana; Cunha, Olga; Sánchez-Jiménez, Virginia; Caridade, Sónia Maria Martins

Dating abuse is widely recognized as a public health issue. A relationship between cyber and in-person dating abuse (CDA and IDA) has been established. A systematic review was carried out with the aim of identifying the studies that analyzed the relationship between CDA and IDA. Filtering by keywords that referred to the sentimental relationship, the context (in-person, online), the aggressive behavior and the ...


Relationship between social support and COPD GOLD groups

Dias, Cíntia; Rebelo, Patrícia; Rodrigues, Guilherme; Grave, Ana Sofia; Mendes, Maria Aurora; Almeida, Sara; Freitas, Célia; Moreira, Isabel

Social isolation and debilitating symptoms are common in people with chronic obstructive pulmonary disease (COPD). Although underexplored, a relationship between social support (SS) and health status might exist. This study explored the impact of COPD GOLD groups classification on SS. A cross-sectional study was conducted. GOLD groups were determined according to the COPD Assessment Test. SS was assessed with t...


CENTR(AR): pulmões em andamento: manual de atividade física domiciliário

Marques, Alda (coord.); Simões, Adriana; Grave, Ana; Oliveira, Ana Carolina; Vieira, Ana; Laranjeiro, Ana Rita; Roque, André Gomes; Rijo, Ana Sofia

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Estratégias relacionais e comunicacionais entre os idosos institucionalizados e...

Santos, Cristiana

Com o aparecimento da pandemia, os idosos, enquanto um dos grupos da população de elevado risco, sofreram de forma mais intensa a distância provocada pela COVID-19. Este projeto tem como objetivo geral estudar quais as estratégias implementadas pelas Estruturas Residenciais para Pessoas Idosas (ERPI) no domínio da comunicação entre estas instituições, os próprios idosos e as respetivas famílias, implementadas d...


Expressões idiomáticas e ensino de português língua estrangeira : expressões id...

Santos, Cristiana

O presente estudo incide sobre a importância das expressões idiomáticas (EIs), mais especificamente as EIs do corpo humano, no ensino de Português Língua Estrangeira (PLE). O objetivo é responder às perguntas de pesquisa a que nos propusemos responder: Que lugar ocupam as expressões idiomáticas na aprendizagem de uma língua estrangeira? Os programas de PLE destacam a importância desse tipo de estruturas? Qual o...


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