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)....
This paper proposes a method of human activity monitoring based on the regular use of sparse acceleration data and GPS positioning collected during smartphone daily utilization. The application addresses, in particular, the elderly population with regular activity patterns associated with daily routines. The approach is based on the clustering of acceleration and GPS data to characterize the user's pattern acti...
The cardiac rehabilitation backdrop in Portugal is lacking much-needed improvements in order to better serve patients with different heart conditions. Although the beneficial results of cardiac rehabilitation are widely acknowledged, it is not being implemented in an optimal way, with few rehabilitation centers irregularly distributed throughout the country. In this context, the opportunity arose to develop a p...
According to estimates by the World Health Organization, the average life expectancy will continue to rise. This indicator, being a measure of success in terms of healthcare, is not synonymous with quality of life and will increase healthcare costs. Associated with this problem are also the changes in terms of the organization of society, which has not been able to solve these constraints of functional limitati...
According to estimates by the World Health Organization, the average life expectancy will continue to rise. This indicator, being a measure of success in terms of healthcare, is not synonymous with quality of life and will increase healthcare costs. Associated with this problem are also the changes in terms of the organization of society, which has not been able to solve these constraints of functional limitati...