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An Increasing Rift Between Tax and Book Income After the Introduction of IFRS in Portugal

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Journal of Modern Accounting and Auditing 2011年第2期7卷 111-124页

作者： Antdnio Martins faculdade de economia da universidade de coimbra Portugal

From January 1, 2010 the Portuguese system of financial accounting and reporting is based on the International Financial Reporting Standards （IFRS）. In Portugal, the taxable income of companies is derived from the accounting profit/loss. Adjustments are made to this figure to compute the taxable income. In this paper I will highlight the accounting and tax treatment of impairment losses in tangible assets, provisions, and the fair value method, concluding that the gap between accounting and tax rules did not diminish with the new system. In every one of the mentioned topics the rules inserted in the corporate tax code are quite different from the IFRS based accounting statements. Thus, an opportunity was lost to move towards a more harmonized system of computing book and tax income as far as corporate income tax is concerned

关键词： book-tax harmonization IFRS and taxable income corporate tax base

Testing carbonate chemostratigraphy across differentiated ancient shallow-platform environments(Early Kimmeridgian,S Iberia)

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Geoscience Frontiers 2019年第6期10卷 2203-2218页

作者： Rute coimbra Beatriz Marques Federico Oloriz GeoBioTec Departamento de GeocienciasUniversidade de AveiroPortugal MARE Departamento de Ciencias da TerraUniversidade de CoimbraPortugal faculdade de Ciencias e Tecnologia Universidade Nova de LisboaPortugal departamento de Estratigrafia y Palaeontologia Universidad de GranadaSpain

Shallow-platform settings with marked differences in paleoplatform bottom physiography influence the degree of connection with oceanic waters and overall circulation patterns,even when sharing the same palaeoclimatic *** Kimmeridgian shallow-marine settings have been explored to test the sensitivity and reliability of carbonate chemostratigraphy to detect such *** integrated overview of the obtained elemental trends depicted four major facies,shared along specific stratigraphic intervals of both depositional *** obliterated original geochemical signals only throughout the siliciclastics-rich interval,corresponding to the most landward *** the remaining facies,elemental features could be attributed to the differential action of forcing mechanisms operating along the south-Iberian paleomargin during Kimmeridgian *** highest degree of continental influence can be recognized by a strong relationship between Fe and Mn for the most proximal setting,which fades out along the mixed carbonate-fine siliciclastic rhythmic deposition in more open settings.A characteristic geochemical signature of progressively more positiveδ^(13)C values and significantly higher Sr content is identified for the interval dominated by biogenic sponge *** a local response is related to local forcing by upwelling in the surroundings of a coral *** geochemical signature of a hydrothermal origin can be clearly differentiated from the influence of mere terrigenous ***,the decoupling of Fe and Mn along marginal settings is the clue to detecting major events of palaeogeographic *** temporal variations in Mg content along both studied sections are attributed to tectonic activity influencing nearshore/coastal water *** integrating chemostratigraphic information and complementary evidence,the palaeoenvironmental mechanisms promoting differentiated sedimentary records along ancient subtropical,shallow

关键词： Palaeoenvironment Carbonate chemostratigraphy Shallow-water carbonates Diagenesis Kimmeridgian

Functionalization of AuMSS nanorods towards more effective cancer therapies

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Nano Research 2019年第4期12卷 719-732页

作者： Carolina F. Rodrigues Telma A. Jacinto Andre F. Moreira Elisabete C. Costa Sonia P. Miguel Ilidio J. Correia CICS-UBI -Centro de Investigagao em Ciencias da Saude Universidade da Beira Interior Covilhd 6200-506 Portugal CIEPQF - departamento de Engenharia Quimica Universidade de Coimbra Rua 13 Silvio Lima Coimbra 3030-790 Portugal

The applicatio n of nano particles as selective drug delivery platforms arises as one the most promising therapeutic strategies in the biomedical field. Such systems can encapsulate drugs, prevent its premature degradation, transport and promote the drugs specific delivery to the target site. Among the different nanostructures, gold-core mesoporous silica shell (AuMSS) nanorods have been one of the most explored due to their unique physical and chemical properties. The mesoporous silica biocompatibility, high surface area that can be easily functionalized, tubular pores that can store the drugs, conjugated with the intrinsic capacity of gold nanorod to absorb near-infrared radiation, allows the combination of hyperthermia (i.e., photothermal effect) with drug delivery, making them a nanoplatforms with a huge potential for cancer therapy. Nevertheless, the successful applicati on of AuMSS nanoparticles as an effective can cer nano medicine is hindered by the uncon trolled release of the therapeutic payloads, limited blood circulation time and unfavorable pharmacokinetics. In this review, an overview of the modificati ons performed to improve the AuMSS nano rods applicati on in nanom edicine is provided, highlighting the practical approaches that enhaneed the AuMSS nanorods targeting, responsiveness to different stimuli, and blood circulation time. Further, the basics of AuMSS nano rods syn thesis procedures, gen eral properties, and its applicati on in can cer therapy are also described.

关键词： gold nano rods silica surface modifications targeting cancer

THE EFFECT OF MEMORY TERMS IN DIFFUSION PHENOMENA

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Journal of Computational Mathematics 2006年第1期24卷 91-102页

作者： A. Araújo J.A. Ferreira P. Oliveira departamento de Matemática Universidade de Coimbra Portugal

In this paper the effect of integral memory terms in the behavior of diffusion phenomena is studied. The energy functional associated with different models is analyzed and stability inequalities are established. Approximation methods for the computation of the solution of the integro-differential equations are constructed. Numerical results are included.

关键词： Heat propagation Integro-differential equation Numerical approximation,Splitting method

Assessment of programmed death-ligand 1 expression in primary tumors and paired lymph node metastases of gastric adenocarcinoma

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World Journal of Gastrointestinal Oncology 2024年第3期16卷 883-893页

作者： Brendha Cação coimbra Marina Alessandra Pereira Leonardo Cardili Venancio Avancini Ferreira Alves Evandro Sobroza de Mello Ulysses Ribeiro Jr Marcus Fernando Kodama Pertille Ramos department of Gastroenterology Instituto do CancerHospital das Clínicas da Faculdade de Medicina da Universidade de São PauloFaculdade de MedicinaUniversidade de São PauloSão Paulo 01246000Brazil department of Pathology Instituto do CancerHospital das Clínicas da Faculdade de Medicina da Universidade de São PauloSão Paulo 01246000Brazil

BACKGROUND Anti-programmed death-1/programmed death-ligand 1(PD-1/PD-L1)immuno-therapy has demonstrated promising results on gastric cancer(GC).However,PD-L1 can express differently between metastatic sites and primary tumors(PT).AIM To compare PD-L1 status in PT and matched lymph node metastases(LNM)of GC patients and to determine the correlation between the PD-L1 status and clinicopathological *** We retrospectively reviewed 284 GC patients who underwent ***-L1 was evaluated by immunohistochemistry(clone SP142)using the com-bined positive *** PD-L1+PT staged as pN+were also tested for PD-L1 expression in their ***-L1(-)GC with pN+served as the comparison *** Among 284 GC patients included,45 had PD-L1+PT and 24 of them had pN+.For comparison,44 PD-L1(-)cases with pN+were included(sample loss of 4 cases).Of the PD-L1+PT,54.2%(13/24 cases)were also PD-L1+in the *** PD-L1(-)PT,9.1%(4/44)had PD-L1+in the *** agreement between PT and LNM had a kappa value of *** tumor size and moderate/severe peritumoral inflammatory response were associated with PD-L1 positivity in both *** was no statistical difference in overall survival for PT and LNM according to the PD-L1 status(P=0.166 and P=0.837,respectively).CONCLUSION Intra-patient heterogeneity in PD-L1 expression was observed between the PT and matched *** disagreement in PD-L1 status may emphasize the importance of considering different tumor sites for analyses to select patients for immunotherapy.

关键词： Gastric cancer Lymph node Programmed death ligand 1 Stomach neoplasms Immunohistochemistry Metastasis

Why static bound-state calculations of tetraquarks should be met with scepticism

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Chinese Physics C 2017年第5期41卷 49-53页

作者： George Rupp Eef van Beveren Centro de Fisica e Engenharia de Materiais Avancados Instituto Superior Tecnico Universidade de Lisboa P-1049-001 Lisboa Portugal Centro de Fisica da UC Departamento de Fisica Universidade de Coimbra P-3004-516 Coimbra Portugal

Recent experimental signals have led to a revival of tetraquarks,the hypothetical q~2q~2 hadronic states proposed by Jaffe in 1976 to explain the light scalar *** structures with exotic quantum numbers have indeed been observed recently,though a controversy persists as to whether these are true resonances and not merely kinematical threshold enhancements,or otherwise states not of a true q~2q~2 ***,puzzling non-exotic mesons are also often claimed to have a tetraquark ***,the corresponding model calculations are practically always carried out in pure and static bound-state approaches,ignoring completely the coupling to asymptotic two-meson states and unitarity,especially the dynamical effects *** this short paper we argue that these static predictions of real tetraquark masses are highly unreliable and provide little evidence of the very existence of such states.

关键词： meson scalar quark dynamical asymptotic otherwise argue merely decay exotic

Untangling the biotic stress in the late Maastrichtian deccan-benchmark interval of Bidart(France)

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Journal of Palaeogeography 2024年第2期13卷 181-198页

作者： Subham Patra Gerta Keller Eric Font Thierry Adatte Jahnavi Punekar Indian Institute of Technology Bombay PowaiMumbai 400076India Princeton University PrincetonNJ 08544USA departamento de Ciencias da Terra Faculdade de Ciencias e TecnologiaUniversidade de Coimbra3000-272 CoimbraPortugal Institute of Earth Sciences University of Lausanne1015 LausanneSwitzerland

The late Maastrichtian witnessed substantial surges in deccan volcanism,prompting the hypothesis that these voluminous pulses may have instigated repeated episodes of ocean acidification during this *** Cretaceous-Palaeogene(K/Pg)boundary at Bidart(France)is preceded by a~0.5 m thick interval with geochemical and taphonomic vestiges of an ocean acidification event linked with deccan *** planktic foraminifera census and morphometric data now confirm biotic stress conditions related to acidification in the deccan benchmark *** absolute abundance data of larger(>150μm)heavily calcified planktic morphogroups show fluctuating populations throughout zone CF1(spanning the final~225 ky),lowest peaks within the deccan benchmark,and a demographic collapse(>90%)at the K/Pg *** analyzed species are generally reduced in size,with thinner test walls in this~0.5 m interval,indicating the likelihood of calcification stress as a contributor to the overall biotic *** the K/Pg boundary,maximum biotic stress is recorded in all the tested faunal proxies.A preliminary graphic correlation of zone CF1 at Bidart with the auxiliary GSSP at Elles(Tunisia)constrains the deccan benchmark interval of high biotic stress to the final~58ky of the late Maastrichtian,culminating in the K/Pg mass *** volcanogenic Hg peaks coincident with faunal and taphonomic evidence of ocean acidification strengthen the deccan-related ocean acidification hypothesis.

关键词： deccan volcanism K/Pg mass extinction Biotic stress Calcification stress

A different vision of translational research in biomarker discovery: a pilot study on circulatory mitochondrial proteins as Parkinson’s disease potential biomarkers

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Translational Neurodegeneration 2020年第2期9卷 118-131页

作者： Sandra I.Anjo Patrícia Valério dos Santos Luiza Rosado Graça Baltazar Inês Baldeiras Diana Pires Andreia Gomes Cristina Januário Miguel Castelo-Branco Mário Grãos Bruno Manadas CNC-Center for Neuroscience and Cell Biology University of CoimbraCoimbraPortugal Faculty of Medicine University of CoimbraCoimbraPortugal Centro de Investigação em Ciências da Saúde(CICS-UBI) Universidade da Beira InteriorCovilhãPortugal Centro Hospitalar Cova da Beira E.P.ECovilhãPortugal Neurology department Centro Hospitalar e Universitário de CoimbraCoimbraPortugal coimbra Institute for Biomedical Imaging and Translational Research(CIBIT) CoimbraPortugal Biocant Biotechnology Transfer AssociationCantanhedePortugal Institute for Interdisciplinary Research University of Coimbra(IIIUC)CoimbraPortugal

Background The identification of circulating biomarkers that closely correlate with Parkinson’s Disease(PD)has failed several times in the ***,in this pilot study,a translational approach was conducted,allowing the evaluation of the plasma levels of two mitochondrial-related proteins,whose combination leads to a robust model with potential diagnostic value to discriminate the PD patients from matched *** The proposed translational approach was initiated by the analysis of secretomes from cells cultured under control or well-defined oxidative stress conditions,followed by the identification of proteins related to PD pathologic mechanisms that were altered between the two *** pipeline was further translated into the analysis of undepleted plasma samples from 28 control and 31 PD *** From the secretome analysis,several mitochondria-related proteins were found to be differentially released between control and stress conditions and to be able to distinguish the two ***,two mitochondrial-related proteins were found to be significantly changed in a PD cohort compared to matched ***,a linear discriminant model with potential diagnostic value to discriminate PD patients was obtained using the combination of these two *** proteins are associated with apoptotic mitochondrial changes,which may correspond to potential indicators of cell ***,one of these proteins,the VPS35 protein,was reported in plasma for the first time,and its quantification was only possible due to its previous identification in the secretome *** In this work,an adaptation of a translational pipeline for biomarker selection was presented and transposed to neurological diseases,in the present case Parkinson’s *** novelty and success of this pilot study may arise from the combination of:i)a translational research pipeline,where plasma samples are interrogated using knowledge previously ob

关键词： Mitochondrial-related proteins SWATH-MS Parkinson's disease Biomarker discovery Blood-biomarker Secretomes Oxidative stress

Evidence for further charmonium vector resonances

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Chinese Physics C 2011年第4期35卷 319-324页

作者： Eef van Beveren George Rupp Centro de Física Computacional departamento de Física universidade de coimbra Centro de Física das Interaccoes Fundamentais Instituto Superior Tèecnico universidade Tèecnica de Lisboa Edifício Ciêencia

We discuss the shape of threshold signals in production cross sections of the reaction e＋e- → D＊ Dˉ＊, at the opening of the Ds＊ Dˉs＊ and Λc＋ Λ＋c channels. Furthermore, evidence for the ψ（3D）, ψ（5S）, ψ（4D）, ψ（6S）, ψ（5D）, ψ（7S）, ψ（6D）, and ψ（8S） new charmonium vector resonances is presented, on the basis of data recently published by the BABAR Collaboration. Central masses and resonance widths are estimated. Confirmation of these resonances would be a huge step in lifting the precision level of hadron spectroscopy towards that of atomic spectroscopy, with far-reaching consequences for theory.

关键词： heavy quarkonia hadron production in electron-positron annihilation