Search results for: Raquel Kristina Leoni Tumiar
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 105

Search results for: Raquel Kristina Leoni Tumiar

75 Water Management in Mexico City and Its Metropolitan Area

Authors: Raquel Salazar Moreno, Uwe Schmidt, Efrén Fitz Rodríguez, Dennis Dannehl, Abraham Rojano Aguilar, Irineo López Cruz, Gilberto Navas Gómez

Abstract:

As urban areas expand, strategic and protected water reserves become more critical. In this study we investigate the water problems in Mexico City and its Metropolitan area. This region faces a complex water problem that concerns not only Mexican boundaries but also international level because is one of the biggest human concentrations in the World. The current water shortage situation raises the necessity of importing surface and groundwater from the Cutzamala River and from the Alto Rio Lerma System respectively. Water management is the real issue in this region, because waste water generation is more than aquifer overexploitation, and surface water loss in the rainfall period is greater than water imported from other regions. However, the possible solutions of the water supply schemes are complicated, there is a need to look for alternatives socially acceptable and environmentally desirable, considering first the possible solutions on the demand side. Also, it is necessary more investment in water treatment plants and hydraulic infrastructure to ensure water supply and decrease the environmental problems in the area. More studies need to be done related to water efficiency in the three sectors.

Keywords: megacities, aquifer overexploitation, environmental problems, vulnerability

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74 Food Security from a Spatial Perspective; The Situation in Advanced and Less Advanced Economies

Authors: Kristina Thorell

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Food security has been one of the most important policy issues on the global arena after the Second World War. The overall aim of this presentation is to describe preconditions for a sustainable food supply from a spatial perspective. Special attention is paid to the differences between advanced and less advanced economies around the world. The theoretical framework is based upon models which are explaining complex systems of factors that affect the preconditions for agricultural productions. In additions to this, theories about how population and environmental pollution change through different stages of societal development are explained. The results are based upon data of agricultural practices, population growth, hunger and nutrition levels from different countries around the world. The analysis shows that factors which affect preconditions for agricultural production are dynamic. Factors which support the food security in the near future are a decreasing population growth, technological development and innovation but the environmental crisis is associated to high risks. It is, therefore, important to develop environmental policies and improved methods for organic farming. A final conclusion is that the spatial pattern is clear; the food supply is sufficient within advanced economies but rather complicated in development countries.

Keywords: food security, agricultural geography, demography, advanced economies, population growth, agricultural practices

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73 Evaluation of Corrosion Behaviour of Coatings Applied in a High-Strength Low Alloy Steel in Different Climatic Cabinets

Authors: Raquel Bayon, Ainara Lopez-Ortega, Elena Rodriguez, Amaya Igartua

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Corrosion is one of the most concerning phenomenon that accelerates material degradation in offshore applications. In order to avoid the premature failure of metallic materials in marine environments, organic coatings have widely been used, due to their elevated corrosion resistance. Thermally-sprayed metals have recently been used in offshore applications, whereas ceramic materials are usually less employed, due to their high cost. The protectiveness of the coatings can be evaluated and categorized in corrosivity categories in accordance with the ISO 12944-6 Standard. According to this standard, for coatings that are supposed to work in marine environments, a C5-M category is required for components working out of the water or partially immersed in the splash zone, and an Im2 category for totally immersed components. C5-M/Im-2 high category would correspond to a durability of more than 20 years without maintenance in accordance with ISO 12944 and NORSOK M501 standards. In this work, the corrosion behavior of three potential coatings used in offshore applications has been evaluated. For this aim, the materials have been subjected to different environmental conditions in several climatic chambers (humidostatic, climatic, immersion, UV and salt-fog). The category of the coatings to each condition has been selected, in accordance with the previously mentioned standard.

Keywords: cabinet, coatings, corrosion, offshore

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72 Corrosion and Tribocorrosion Behaviour of Potential Coatings Applied in High-Strength Low-Alloy Steel for Offshore Applications

Authors: Ainara Lopez-Ortega, Raquel Bayon, Elena Rodriguez, Amaya Igartua

Abstract:

The materials used in offshore structural applications are continuously subjected to aggressive environmental conditions that accelerate their degradation, thus shortening their useful life. Wear, corrosion and the effect of marine microorganisms are the main processes taking place in marine environments, and whenever they occur simultaneously the durability of materials is strongly reduced. In the present work, the tribocorrosion behaviour of a High-Strength Low-Alloy (HSLA) steel and three coatings commonly used for protecting offshore components has been studied by means of unidirectional tribological tests in synthetic seawater. The coatings were found to enhance the tribological response of the uncoated steel and provide the system with improved corrosion resistance, in terms of smaller material losses and reduction of friction coefficients. The tests were repeated after ageing the materials in a salt-fog cabinet, and the aging process was found to slightly affect the performance of two of the coatings, in terms of higher material losses, meanwhile the third coating was not affected.

Keywords: coatings, corrosion, high-strength low-alloy steel, seawater, tribocorrosion

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71 A Cognitive Semantic Analysis of the Metaphorical Extensions of Come out and Take Over

Authors: Raquel Rossini, Edelvais Caldeira

Abstract:

The aim of this work is to investigate the motivation for the metaphorical uses of two verb combinations: come out and take over. Drawing from cognitive semantics theories, image schemas and metaphors, it was attempted to demonstrate that: a) the metaphorical senses of both 'come out' and 'take over' extend from both the verbs and the particles central (spatial) senses in such verb combinations; and b) the particles 'out' and 'over' also contribute to the whole meaning of the verb combinations. In order to do so, a random selection of 579 concordance lines for come out and 1,412 for take over was obtained from the Corpus of Contemporary American English – COCA. One of the main procedures adopted in the present work was the establishment of verb and particle central senses. As per the research questions addressed in this study, they are as follows: a) how does the identification of trajector and landmark help reveal patterns that contribute for the identification of the semantic network of these two verb combinations?; b) what is the relationship between the schematic structures attributed to the particles and the metaphorical uses found in empirical data?; and c) what conceptual metaphors underlie the mappings from the source to the target domains? The results demonstrated that not only the lexical verbs come and take, but also the particles out and over play an important whole in the different meanings of come out and take over. Besides, image schemas and conceptual metaphors were found to be helpful in order to establish the motivations for the metaphorical uses of these linguistic structures.

Keywords: cognitive linguistics, English syntax, multi-word verbs, prepositions

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70 Enjoyable Learning Experience, but also Difficult: Young, Unaccompanied Refugees' Perspectives on Participatory Research

Authors: Kristina Johansen

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Participation is a universal right that all children and young people are entitled to, according to the Convention on the Rights of the Child. Social work and action research share participation as a core value. However, we have limited knowledge of how children and young people of refugee background experience taking part in participatory research. The point of departure of this presentation is a qualitative study involving young, unaccompanied refugees, addressing the issues of psychosocial health and participation. The research design included participatory methods and action research. The presentation highlights the perspectives of young, unaccompanied refugees on what made participating in the research process valuable, what created challenges for participation and what created challenges for the action part in the research process. Feedback from participants indicated that taking part in enjoyable experiences, being listened to, sharing experiences, and learning from each other contributed to making the participation valuable. At the same time, participants addressed challenges related to communication, sensitive topics, participation in decision-making and powerlessness. The presentation will end with implications for social work research and practice involving young refugees.

Keywords: participatory research, power, young unaccompanied refugeees, relationships, participation

Procedia PDF Downloads 53
69 Development and Characterization of Wheat Bread with Lupin Flour

Authors: Paula M. R. Correia, Marta Gonzaga, Luis M. Batista, Luísa Beirão-Costa, Raquel F. P. Guiné

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The purpose of the present work was to develop an innovative food product with good textural and sensorial characteristics. The product, a new type of bread, was prepared with wheat (90%) and lupin (10%) flours, without the addition of any conservatives. Several experiences were also done to find the most appropriate proportion of lupin flour. The optimized product was characterized considering the rheological, physical-chemical and sensorial properties. The water absorption of wheat flour with 10% of lupin was higher than that of the normal wheat flours, and Wheat Ceres flour presented the lower value, with lower dough development time and high stability time. The breads presented low moisture but a considerable water activity. The density of bread decreased with the introduction of lupin flour. The breads were quite white, and during storage the colour parameters decreased. The lupin flour clearly increased the number of alveolus, but the total area increased significantly just for the Wheat Cerealis bread. The addition of lupin flour increased the hardness and chewiness of breads, but the elasticity did not vary significantly. Lupin bread was sensorially similar to wheat bread produced with WCerealis flour, and the main differences are the crust rugosity, colour and alveolus characteristics.

Keywords: Lupin flour, physical-chemical properties, sensorial analysis, wheat flour

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68 Speech and LanguageTherapists’ Advices for Multilingual Children with Developmental Language Disorders

Authors: Rudinë Fetahaj, Flaka Isufi, Kristina Hansson

Abstract:

While evidence shows that in most European countries’ multilingualism is rising, unfortunately, the focus of Speech and Language Therapy (SLT) is still monolingualism. Furthermore, there is sparse information on how the needs of multilingual children with language disorders such as Developmental Language Disorder (DLD) are being met and which factors affect the intervention approach of SLTs when treating DLD. This study aims to examine the relationship and correlation between the number of languages SLTs speak, years of experience, and length of education with the advice they give to parents of multilingual children with DLD regarding which language to be spoken. This is a cross-sectional study where a survey was completed online by 2608 SLTs across Europe and data has been used from a 2017 COST-action project. IBM-SPSS-28 was used where descriptive analysis, correlation and Kruskal-Wallis test were performed.SLTs mainly advise the parents of multilingual children with DLD to speak their native language at home. Besides years of experience, language status and the level of education showed to have no association with the type of advice SLTs give. Results showed a non-significant moderate positive correlation between SLTs years of experience and their advice regarding the native language, whereas language status and length of education showed no correlation with the advice SLTs give to parents.

Keywords: quantitative study, developmental language disorders, multilingualism, speech and language therapy, children, European context

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67 Effect of Thistle Ecotype in the Physical-Chemical and Sensorial Properties of Serra da Estrela Cheese

Authors: Raquel P. F. Guiné, Marlene I. C. Tenreiro, Ana C. Correia, Paulo Barracosa, Paula M. R. Correia

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The objective of this study was to evaluate the physical and chemical characteristics of Serra da Estrela cheese and compare these results with those of the sensory analysis. For the study were taken six samples of Serra da Estrela cheese produced with 6 different ecotypes of thistle in a dairy situated in Penalva do Castelo. The chemical properties evaluated were moisture content, protein, fat, ash, chloride and pH; the physical properties studied were color and texture; and finally a sensory evaluation was undertaken. The results showed moisture varying in the range 40-48%, protein in the range 15-20%, fat between 41-45%, ash between 3.9-5.0% and chlorides varying from 1.2 to 3.0%. The pH varied from 4.8 to 5.4. The textural properties revealed that the crust hardness is relatively low (maximum 7.3 N), although greater than flesh firmness (maximum 1.7 N), and also that these cheeses are in fact soft paste type, with measurable stickiness and intense adhesiveness. The color analysis showed that the crust is relatively light (L* over 50), and with a predominant yellow coloration (b* around 20 or over) although with a slight greenish tone (a* negative). The results of the sensory analysis did not show great variability for most of the attributes measured, although some differences were found in attributes such as crust thickness, crust uniformity, and creamy flesh.

Keywords: chemical composition, color, sensorial analysis, Serra da Estrela cheese, texture

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66 Drop-Out Rate in Leocadio Alejo Entienza High School for SY 2013-2014: Its Causes and Interventions

Authors: Raquel Balon Quintana

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This study aims to help the Students-At-Risk of Dropping Out to finish their studies in their grade/year level category for this school year by finding out students’ behavior in and out the school, community involvement in the learning process and the causes or reasons behind drop-out rate that affect the performance level of the school. This study also looked for the intervention measures to reduce the drop-out rate of the school. The Normative Survey Method of research was used to achieve its purpose and objective of conducting interview with students and their parents, subject teachers, classmates and friends; undertaking observation and monitoring to find out the whereabouts of SARDO’s on and off classes hours; using questionnaires; and conducting home visitation to be able to link the community involvement into dropping-out of student. Results of the study revealed that out of 32 Students-At-Risk of Dropping Out, 50% were over age for high school (16 years old to 21 years old) while the other 50% came from the regular high school students. These 16 students came from the 41 students who dropped-out from their classes last school year. All Students-At-Risk of Dropping-Out are single and seventy-eight percent of them are male. Top five (5) among the factors that affect their school performance were peer pressure, self-drive, malnutrition, family problem/support and truancy. The five (5) least factors that affect their schooling were problems within their community, school-administration factor, harassment, teacher factor and distance from the school.

Keywords: students-at-risk of dropping-out, drop-out rate, Leocadio Alejo Entienza High School, Philippines

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65 Stimuli-Responsive Zwitterionic Dressings for Chronic Wounds Management

Authors: Konstans Ruseva, Kristina Ivanova, Katerina Todorova, Margarita Gabrashanska, Tzanko Tzanov, Elena Vassileva

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Zwitterionic polymers (ZP) are well-known with their ultralow biofouling. They are successfully competing with poly(ethylene glycols) (PEG), which are considered as the “golden standard” in this respect. These unique properties are attributed to their strong hydration capacity, defined by the dipole-dipole interactions, arising between the ZP pendant groups as well as to the dipoles interaction with water molecules. Beside, ZP are highly resistant to bacterial adhesion thus ensuring an excellent anti-biofilm formation ability. Moreover, ZP are able to respond upon external stimuli such as temperature, pH, salt concentration changes which in combination with their anti-biofouling effect render this type of polymers as materials with a high potential in biomedical applications. The present work is focused on the development of zwitterionic hydrogels for efficient treatment of highly exudating and hard-to-heal chronic wounds. To this purpose, two types of ZP networks with different crosslinking degree were synthesized - polysulfobetaine (PSB) and polycarboxybetaine (PCB) ones. They were characterized in terms of their physico-mechanical properties, e.g. microhardness, swelling ability, smart behaviour. Furthermore, the potential of ZP networks to resist biofilm formation towards Staphylococcus aureus and Escherichia coli was studied. Their ability to reduce the high levels of myeloperoxidase and metalloproteinase, two enzymes that are part of the chronic wounds enviroenment, was revealed. Moreover, the in vitro cytotoxic assessment of PSB and PCB networks along with their in vivo performance in rats was also studied to reveal their high biocompatibility.

Keywords: absorption properties, biocompatibility, enzymatic inhibition activity, wound healing, zwitterionic polymers

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64 Long Term Examination of the Profitability Estimation Focused on Benefits

Authors: Stephan Printz, Kristina Lahl, René Vossen, Sabina Jeschke

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Strategic investment decisions are characterized by high innovation potential and long-term effects on the competitiveness of enterprises. Due to the uncertainty and risks involved in this complex decision making process, the need arises for well-structured support activities. A method that considers cost and the long-term added value is the cost-benefit effectiveness estimation. One of those methods is the “profitability estimation focused on benefits – PEFB”-method developed at the Institute of Management Cybernetics at RWTH Aachen University. The method copes with the challenges associated with strategic investment decisions by integrating long-term non-monetary aspects whilst also mapping the chronological sequence of an investment within the organization’s target system. Thus, this method is characterized as a holistic approach for the evaluation of costs and benefits of an investment. This participation-oriented method was applied to business environments in many workshops. The results of the workshops are a library of more than 96 cost aspects, as well as 122 benefit aspects. These aspects are preprocessed and comparatively analyzed with regards to their alignment to a series of risk levels. For the first time, an accumulation and a distribution of cost and benefit aspects regarding their impact and probability of occurrence are given. The results give evidence that the PEFB-method combines precise measures of financial accounting with the incorporation of benefits. Finally, the results constitute the basics for using information technology and data science for decision support when applying within the PEFB-method.

Keywords: cost-benefit analysis, multi-criteria decision, profitability estimation focused on benefits, risk and uncertainty analysis

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63 PRKAG3 and RYR1 Gene in Latvian White Pigs

Authors: Daina Jonkus, Liga Paura, Tatjana Sjakste, Kristina Dokane

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The aim of this study was to analyse PRKAG3 and RYR1 gene and genotypes frequencies in Latvian White pigs’ breed. Genotypes of RYR1 gene two loci (rs196953058 and rs323041392) in 89 exon and PRKAG3 gene two loci (rs196958025 and rs344045190) in gene promoter were detected in 103 individuals of Latvian white pigs’ breed. Analysis of RYR1 gene loci rs196953058 shows all individuals are homozygous by T allele and all animals are with genotypes TT, its mean - in 2769 position is Phenylalanine. Analysis of RYR1 gene loci rs323041392 shows all individuals are homozygous by G allele and all animals are with genotypes GG, its mean - in 4119 positions is Asparagine. In loci rs196953058 and rs323041392, there were no gene polymorphisms. All analysed individuals by two loci rs196953058-rs323041392 have TT-GG genotypes or Phe-Asp amino acids. In PRKAG3 gene loci rs196958025 and rs344045190 there was gene polymorphisms. In both loci frequencies for A allele was higher: 84.6% for rs196958025 and 73.0% for rs344045190. Analysis of PRKAG3 gene loci rs196958025 shows 74% of individuals are homozygous by An allele and animals are with genotypes AA. Only 4% of individuals are homozygous by G allele and animals are with genotypes GG, which is associated with pale meat colour and higher drip loss. Analysis of PRKAG3 gene loci rs344045190 shows 46% of individuals are homozygous with genotypes AA and 54% of individuals are heterozygous with genotypes AG. There are no individuals with GG genotypes. According to the results, in Latvian white pigs population there are no rs344435545 (RYR1 gene) CT heterozygous or TT recessive homozygous genotypes, which is related to the meat quality and pigs’ stress syndrome; and there are 4% rs196958025 (PRKAG3 gene) GG recessive homozygote genotypes, which is related to the meat quality. Acknowledgment: the investigation is supported by VPP 2014-2017 AgroBioRes Project No. 3 LIVESTOCK.

Keywords: genotype frequencies, pig, PRKAG3, RYR1

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62 Preventive Interventions for Central Venous Catheter Infections in Intensive Care Units: A Systematic Literature Review

Authors: Jakob Renko, Deja Praprotnik, Kristina Martinovič, Igor Karnjuš

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Introduction: Catheter-related bloodstream infections are a major burden for healthcare and patients. Although infections of this type cannot be completely avoided, they can be reduced by taking preventive measures. The aim of this study is to review and analyze the existing literature on preventive interventions to prevent central venous catheters (CVC) infections. Methods: A systematic literature review was carried out. The international databases CINAHL, Medline, PubMed, and Web of Science were searched using the search strategy: "catheter-related infections" AND "intensive care units" AND "prevention" AND "central venous catheter." Articles that met the inclusion and exclusion criteria were included in the study. The literature search flow is illustrated by the PRISMA diagram. The descriptive research method was used to analyze the data. Results: Out of 554 search results, 22 surveys were included in the final analysis. We identified seven relevant preventive measures to prevent CVC infections: washing the whole body with chlorhexidine gluconate (CHG) solution, disinfecting the CVC entry site with CHG solution, use of CHG or silver dressings, alcohol protective caps, CVC care education, selecting appropriate catheter and multicomponent care bundles. Discussion and conclusions: Both single interventions and multicomponent care bundles have been shown to be currently effective measures to prevent CVC infections in adult patients in the ICU. None of the measures identified stood out in terms of their effectiveness. Prevention work to reduce CVC infections in the ICU is a complex process that requires the simultaneous consideration of several factors.

Keywords: central venous access, critically ill patients, hospital-acquired complications, prevention

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61 Psychometric Properties of the Eq-5d-3l and Eq-5d-5l Instruments for Health Related Quality of Life Measurement in Indonesian Population

Authors: Dwi Endarti, Susi a Kristina, Rizki Noorizzati, Akbar E Nugraha, Fera Maharani, Kika a Putri, Asninda H Azizah, Sausanzahra Angganisaputri, Yunisa Yustikarini

Abstract:

Cost utility analysis is the most recommended pharmacoeconomic method since it allows widely comparison of cost-effectiveness results from different interventions. The method uses outcome of quality-adjusted life year (QALY) or disability-adjusted life year (DALY). Measurement of QALY requires the data of utility dan life years gained. Utility is measured with the instrument for quality of life measurement such as EQ-5D. Recently, the EQ-5D is available in two versions which are EQ-5D-3L and EQ-5D-5L. This study aimed to compare the EQ-5D-3L and EQ-5D-5L to examine the most suitable version for Indonesian population. This study was an observational study employing cross sectional approach. Data of quality of life measured with EQ-5D-3L and EQ-5D-5L were collected from several groups of population which were respondent with chronic diseases, respondent with acute diseases, and respondent from general population (without illness) in Yogyakarta Municipality, Indonesia. Convenience samples of hypertension patients (83), diabetes mellitus patients (80), and osteoarthritis patients (47), acute respiratory tract infection (81), cephalgia (43), dyspepsia (42), and respondent from general population (293) were recruited in this study. Responses on the 3L and 5L versions of EQ-5D were compared by examining the psychometric properties including agreement, internal consistency, ceiling effect, and convergent validity. Based on psychometric properties tests of EQ-5D-3L dan EQ-5D-5L, EQ-5D-5L tended to have better psychometric properties compared to EQ-5D-3L. Future studies for health related quality of life (HRQOL) measurements for pharmacoeconomic studies in Indonesia should apply EQ-5D-5L.

Keywords: EQ-5D, Health Related Quality of Life, Indonesian Population, Psychometric Properties

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60 Designing a Corpus Database to Enhance the Learning of Old English Language

Authors: Raquel Mateo Mendaza, Carmen Novo Urraca

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The current paper presents the elaboration of a corpus database that aligns two different corpora in order to simplify the search of information both for researchers and students of Old English. This database comprises the information contained in two main reference corpora, namely the Dictionary of Old English Corpus (DOEC), compiled at the University of Toronto, and the York-Toronto-Helsinki Parsed Corpus of Old English (YCOE). The first one provides information on all surviving texts written in the Old English language. The latter offers the syntactical and morphological annotation of several texts included in the DOEC. Although both corpora are closely related, as the YCOE includes the DOE source text identifier, the main problem detected is that there is not an alignment of texts that allows for the search of whole fragments to be further analysed in terms of morphology and syntax. The database proposed in this paper gathers all this information and presents it in a simple, more accessible, visual, and educational way. The alignment of fragments has been done in an automatized way. However, some problems have emerged during the creating process particularly related to the lack of correspondence in the division of fragments. For this reason, it has been necessary to revise the whole entries manually to obtain a truthful high-quality product and to carefully indicate the gaps encountered in these corpora. All in all, this database contains more than 60,000 entries corresponding with the DOE fragments annotated by the YCOE. The main strength of the resulting product is its research and teaching implications in the study of Old English. The use of this database will help researchers and students in the study of different aspects of the language, such as inflectional morphology, syntactic behaviour of given words, or translation studies, among others. By means of the search of words or fragments, the annotated information on morphology and syntax will be automatically displayed, automatizing, and speeding up the search of data.

Keywords: alignment, corpus database, morphosyntactic analysis, Old English

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59 Uterine Cervical Cancer; Early Treatment Assessment with T2- And Diffusion-Weighted MRI

Authors: Susanne Fridsten, Kristina Hellman, Anders Sundin, Lennart Blomqvist

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Background: Patients diagnosed with locally advanced cervical carcinoma are treated with definitive concomitant chemo-radiotherapy. Treatment failure occurs in 30-50% of patients with very poor prognoses. The treatment is standardized with risk for both over-and undertreatment. Consequently, there is a great need for biomarkers able to predict therapy outcomes to allow for individualized treatment. Aim: To explore the role of T2- and diffusion-weighted magnetic resonance imaging (MRI) for early prediction of therapy outcome and the optimal time point for assessment. Methods: A pilot study including 15 patients with cervical carcinoma stage IIB-IIIB (FIGO 2009) undergoing definitive chemoradiotherapy. All patients underwent MRI four times, at baseline, 3 weeks, 5 weeks, and 12 weeks after treatment started. Tumour size, size change (∆size), visibility on diffusion-weighted imaging (DWI), apparent diffusion coefficient (ADC) and change of ADC (∆ADC) at the different time points were recorded. Results: 7/15 patients relapsed during the study period, referred to as "poor prognosis", PP, and the remaining eight patients are referred to "good prognosis", GP. The tumor size was larger at all time points for PP than for GP. The ∆size between any of the four-time points was the same for PP and GP patients. The sensitivity and specificity to predict prognostic group depending on a remaining tumor on DWI were highest at 5 weeks and 83% (5/6) and 63% (5/8), respectively. The combination of tumor size at baseline and remaining tumor on DWI at 5 weeks in ROC analysis reached an area under the curve (AUC) of 0.83. After 12 weeks, no remaining tumor was seen on DWI among patients with GP, as opposed to 2/7 PP patients. Adding ADC to the tumor size measurements did not improve the predictive value at any time point. Conclusion: A large tumor at baseline MRI combined with a remaining tumor on DWI at 5 weeks predicted a poor prognosis.

Keywords: chemoradiotherapy, diffusion-weighted imaging, magnetic resonance imaging, uterine cervical carcinoma

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58 DOG1 Expression Is in Common Human Tumors: A Tissue Microarray Study on More than 15,000 Tissue Samples

Authors: Kristina Jansen, Maximilian Lennartz, Patrick Lebok, Guido Sauter, Ronald Simon, David Dum, Stefan Steurer

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DOG1 (Discovered on GIST1) is a voltage-gated calcium-activated chloride and bicarbonate channel that is highly expressed in interstitial cells of Cajal and in gastrointestinal stromal tumors (GIST) derived from Cajal cells. To systematically determine in what tumor entities and normal tissue types DOG1 may be further expressed, a tissue microarray (TMA) containing 15,965 samples from 121 different tumor types and subtypes as well as 608 samples of 76 different normal tissue types were analyzed by immunohistochemistry. DOG1 immunostaining was found in 67 tumor types, including GIST (95.7%), esophageal squamous cell carcinoma (31.9%), pancreatic ductal adenocarcinoma (33.6%), adenocarcinoma of the Papilla Vateri (20%), squamous cell carcinoma of the vulva (15.8%) and the oral cavity (15.3%), mucinous ovarian cancer (15.3%), esophageal adenocarcinoma (12.5%), endometrioid endometrial cancer (12.1%), neuroendocrine carcinoma of the colon (11.1%) and diffuse gastric adenocarcinoma (11%). Low level-DOG1 immunostaining was seen in 17 additional tumor entities. DOG1 expression was unrelated to histopathological parameters of tumor aggressiveness and/or patient prognosis in cancers of the breast (n=1,002), urinary bladder (975), ovary (469), endometrium (173), stomach (233), and thyroid gland (512). High DOG1 expression was linked to estrogen receptor expression in breast cancer (p<0.0001) and the absence of HPV infection in squamous cell carcinomas (p=0.0008). In conclusion, our data identify several tumor entities that can show DOG1 expression levels at similar levels as in GIST. Although DOG1 is tightly linked to a diagnosis of GIST in spindle cell tumors, the differential diagnosis is much broader in DOG1 positive epithelioid neoplasms.

Keywords: biomarker, DOG1, immunohistochemistry, tissue microarray

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57 Efficiency on the Enteric Viral Removal in Four Potable Water Treatment Plants in Northeastern Colombia

Authors: Raquel Amanda Villamizar Gallardo, Oscar Orlando Ortíz Rodríguez

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Enteric viruses are cosmopolitan agents present in several environments including water. These viruses can cause different diseases including gastroenteritis, hepatitis, conjunctivitis, respiratory problems among others. Although in Colombia there are not regulations concerning to routine viral analysis of drinking water, an enhanced understanding of viral pollution and resistance to treatments is desired in order to assure pure water to the population. Viral detection is often complex due to the need of specialized and time-consuming procedures. In addition, viruses are highly diluted in water which is a drawback from the analytical point of view. To this end, a fast and selective detection method for detection enteric viruses (i.e. Hepatitis A and Rotavirus) were applied. Micro- magnetic particles were functionalized with monoclonal antibodies anti-Hepatitis and anti-Rotavirus and they were used to capture, concentrate and separate whole viral particles in raw water and drinking water samples from four treatment plants identified as CAR-01, MON-02, POR-03, TON-04 and located in the Northeastern Colombia. Viruses were molecularly by using RT-PCR One Step Superscript III. Each plant was analyzed at the entry and exit points, in order to determine the initial presence and eventual reduction of Hepatitis A and Rotavirus after disinfection. The results revealed the presence of both enteric viruses in a 100 % of raw water analyzed in all plants. This represents a potential health hazard, especially for those people whose use this water for agricultural purposes. However, in drinking water analysis, enteric viruses was only positive in CAR-01, where was found the presence of Rotavirus. As a conclusion, the results confirm Rotavirus as the best indicator to evaluate the efficacy of potable treatment plant in eliminating viruses. CAR potable water plant should improve their disinfection process in order to remove efficiently enteric viruses.

Keywords: drinking water, hepatitis A, rotavirus, virus removal

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56 Relationship of Indoor and Outdoor Levels of Black Carbon in an Urban Environment

Authors: Daria Pashneva, Julija Pauraite, Agne Minderyte, Vadimas Dudoitis, Lina Davuliene, Kristina Plauskaite, Inga Garbariene, Steigvile Bycenkiene

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Black carbon (BC) has received particular attention around the world, not only for its impact on regional and global climate change but also for its impact on air quality and public health. In order to study the relationship between indoor and outdoor BC concentrations, studies were carried out in Vilnius, Lithuania. The studies are aimed at determining the relationship of concentrations, identifying dependencies during the day and week with a further opportunity to analyze the key factors affecting the indoor concentration of BC. In this context, indoor and outdoor continuous real-time measurements of optical BC-related light absorption by aerosol particles were carried out during the cold season (from October to December 2020). The measurement venue was an office located in an urban background environment. Equivalent black carbon (eBC) mass concentration was measured by an Aethalometer (Magee Scientific, model AE-31). The optical transmission of carbonaceous aerosol particles was measured sequentially at seven wavelengths (λ= 370, 470, 520, 590, 660, 880, and 950 nm), where the eBC mass concentration was derived from the light absorption coefficient (σab) at 880 nm wavelength. The diurnal indoor eBC mass concentration was found to vary in the range from 0.02 to 0.08 µgm⁻³, while the outdoor eBC mass concentration - from 0.34 to 0.99 µgm⁻³. Diurnal variations of eBC mass concentration outdoor vs. indoor showed an increased contribution during 10:00 and 12:00 AM (GMT+2), with the highest indoor eBC mass concentration of 0.14µgm⁻³. An indoor/outdoor eBC ratio (I/O) was below one throughout the entire measurement period. The weekend levels of eBC mass concentration were lower than in weekdays for indoor and outdoor for 33% and 28% respectively. Hourly mean mass concentrations of eBC for weekdays and weekends show diurnal cycles, which could be explained by the periodicity of traffic intensity and heating activities. The results show a moderate influence of outdoor eBC emissions on the indoor eBC level.

Keywords: black carbon, climate change, indoor air quality, I/O ratio

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55 Making Haste Slowly: South Africa's Transition from a Medical to a Social Model regarding Persons with Disabilities

Authors: Leoni Van Der Merwe

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Historically, in South Africa, disability has been viewed as a dilemma of the individual. The discourse surrounding the definition of disability and applicable theories are as fluid as the differing needs of persons with disabilities within society. In 1997, the Office of the Deputy President published the White Paper on the Integrated National Disability Strategy (WPINDS) which sought to integrate disability issues in all governmental development strategies, planning and programs as well as to solidify the South African government’s stance that disability was to be considered according to the social model and not the, previously utilized, medical model of disability. The models of disability are conceptual frameworks for understanding disability and can provide some insight into why certain attitudes exist and how they are reinforced in society. Although the WPINDS was regarded as a critical milestone in the history of the disability rights struggle in South Africa; it has taken approximately twenty years for the publication of a similar document taking into account South Africa’s changing social, economic, political and technological dispensation. December 2015 marked the approval of the White Paper on the Rights of Persons with Disabilities (WPRPD) which seeks to update the WPINDS, integrate principles contained in international law instruments and endorse a mainstreaming trajectory for realizing the rights of persons with disabilities. While the WPINDS and the WPRPD were published two decades apart, both documents contain an emphasis on a transition from the medical model to the social model. Whereas, the medical model presupposes that disability is mainly a health and welfare matter and is focused on an individualistic and dependency-based approach; the social model requires a paradigm shift in the manner in which disability is constructed so as to highlight the shortcomings of society in respect of disability and to bring to the fore the capabilities of persons with disabilities. The social model has led to unmatched success in changing the perceptions surrounding disability. This article seeks to investigate the progress made in the implementation of the social model in South Africa by taking into account the effect of the diverse political and cultural landscape in promoting the historically entrenched medical model and the rise of disability activism prior to the new democratic dispensation as well as legislation, case law, policy documents and barriers in respect of persons with disabilities that are pervasive in South African society. The research paper will conclude that although numerous interventions have been identified and implemented to promote the consideration of disability within a social construct in South Africa, such interventions require increased national and international collaboration, resources and pace to ensure that the efforts made lead to sustainable results. For persons with disabilities, what remains to be seen is whether the proliferation of activism by interest groups, social awareness as well as the development of policy documents, legislation and case law will serve as the impetus to dissipate the view that disability is burden to be carried solely on the shoulders of the person with the disability.

Keywords: disability, medical model, social model, societal barriers, South Africa

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54 The Art of Resilience in the Case of Skopje

Authors: Kristina Nikolovska

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Social movements have become common in the Post Yugoslav cities. Consequently, the wave of activism has been considerably present in Skopje. Starting from 2009 the activist wave in Skopje emerged with the notion of the city. Diversity of initiatives appeared in the city in order to defend places that have been contested by the urban development project SK2014. The activist wave diffused into many different initiatives and diversity of issues. The result was unification in one massive movement in 2016, called 'The Colourful Revolution'. The paper explores the scope of activism in Skopje, with taking into consideration the influence of the spatial transformation, the project SK2014. Moreover, it examines the processes of spatiality into shaping the contention in Skopje, focusing on interdisciplinary and comprehensive approaches. Except the diversity of theoretical framework mainly founded on contentious politics theory and space elaboration from different perspectives, the study is founded on field work based on conducted interviews. Using an interdisciplinary approach and focusing on three main dimensions, the research contributes to understand the dynamics of the activist wave and importance of spatial processes in the creation of the contention in Skopje. Moreover, it elaborates the characteristics, possible effects, and reflections of the cycles of protests in Skopje. The main results of the research showed that dynamics of space is important in the creation of the activist wave in Skopje, moreover space context can give explanation about how opportunities diffuse and transformative power is created. The study contributed into deeper understanding of the importance of spatiality in contentious politics, it showed that in general contentions politics can benefit from deeper analyses of place specificity. Finally, the thesis opposes the traditional linear understanding of social movements, and proposes more dynamic, comprehensive, and sensitive elaboration.

Keywords: contentious politics, place, Skopje, SK2014, social movements, space

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53 An Ergonomic Evaluation of Three Load Carriage Systems for Reducing Muscle Activity of Trunk and Lower Extremities during Giant Puppet Performing Tasks

Authors: Cathy SW. Chow, Kristina Shin, Faming Wang, B. C. L. So

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During some dynamic giant puppet performances, an ergonomically designed load carrier system is necessary for the puppeteers to carry a giant puppet body’s heavy load with minimum muscle stress. A load carrier (i.e. prototype) was designed with two small wheels on the foot; and a hybrid spring device on the knee in order to assist the sliding and knee bending movements respectively. Thus, the purpose of this study was to evaluate the effect of three load carriers including two other commercially available load mounting systems, Tepex and SuitX, and the prototype. Ten male participants were recruited for the experiment. Surface electromyography (sEMG) was used to collect the participants’ muscle activities during forward moving and bouncing and with and without load of 11.1 kg that was 60 cm above the shoulder. Five bilateral muscles including the lumbar erector spinae (LES), rectus femoris (RF), bicep femoris (BF), tibialis anterior (TA), and gastrocnemius (GM) were selected for data collection. During forward moving task, the sEMG data showed smallest muscle activities by Tepex harness which exhibited consistently the lowest, compared with the prototype and SuitX which were significantly higher on left LES 68.99% and 64.99%, right LES 26.57% and 82.45%; left RF 87.71% and 47.61%, right RF 143.57% and 24.28%; left BF 80.21% and 22.23%, right BF 96.02% and 21.83%; right TA 6.32% and 4.47%; left GM 5.89% and 12.35% respectively. The result above reflected mobility was highly restricted by tested exoskeleton devices. On the other hand, the sEMG data from bouncing task showed the smallest muscle activities by prototype which exhibited consistently the lowest, compared with the Tepex harness and SuitX which were significantly lower on lLES 6.65% and 104.93, rLES 23.56% and 92.19%; lBF 33.21% and 93.26% and rBF 24.70% and 81.16%; lTA 46.51% and 191.02%; rTA 12.75% and 125.76%; IGM 31.54% and 68.36%; rGM 95.95% and 96.43% respectively.

Keywords: exoskeleton, giant puppet performers, load carriage system, surface electromyography

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52 Implementation and Use of Person-Centered Care in Europe: A Literature Review

Authors: Kristina Rosengren, Petra Brannefors, Eric Carlstrom

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Background: Implementation and use of person-centered care (PCC) is increasing worldwide, and why the current study intends to increase knowledge regarding how PCC is used in different European countries. Purpose: To describe the extent of person-centred care in 23 European countries in relation to use specific countries healthcare system (Beveridge, Bismarck, Mixed/OOP). Methods: The study was conducted by literature review inspired by Spice, both scientific empirical studies (Cinahl, Medline, Scopus) as well as grey literature (Google) were used. Totally 1194 documents were included divided into Cinahl n=139, Medline n=245, Scopus n=493 and Google n=317. Data were analysed with descriptive (percentage, range) regarding content and scope of PCC/country according to content and scope of PCC in each country, grouped into the healthcare system (Beveridge, Bismarck, Mixed/OOP) and geographic placement. Results: PCC were most common in UK (England, Scotland, Wales, North Ireland), n=481, 40.3%, Sweden (n=231, 19.3%), The Netherlands (n=80, 6.7%), Ireland (n=79, 6.6%) and Norway (n=61, 5.1%); and less common in Poland (0.6%), Hungary (0.5%), Greece (0.4%), Latvia (0.4%) and Serbia (0%). Beveridge healthcare system (12/23=0.5217, 52.2%) show 85 percent of documents with advantage of scientific literature valued 2.92 (n=999, 0.55-4.07), compare to advantage of grey literature in Bismarck (10/23=0.4347, 43.5%) with 15 percentage valued 2.35 (n=190, 0-3.27) followed by Mixed/OOP (1/23=4%) with 0.4 valued 2.25. Conclusions: Seven out of 10 countries with Beveridge health system used PCC compare to less-used PCC in countries with the Bismarck system. Research, as well as national regulations regarding PCC, are important tools to motivate the advantage of PCC in clinical practice. Moreover, implementation of PCC needs a systematic approach, from national (politicians), regional (guideline) and local (specific healthcare settings) levels visualized by decision-making as law, mission, policies, and routines in clinical practice to establish a well-integrated phenomenon in Europe.

Keywords: Beveridge, Bismarck, Europe, evidence-based, literature review, person-centered care

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51 Phenolic Composition and Antioxidant Activity of Sorbus L. Fruits and Leaves

Authors: Raudone Lina, Raudonis Raimondas, Gaivelyte Kristina, Pukalskas Audrius, Janulis Valdimaras, Viskelis Pranas

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Sorbus L. species are widely distributed in the Northern hemisphere and have been used for medicinal purposes in various traditional medicine systems and as food ingredients. Various Sorbus L. raw materials, fruits, leaves, inflorescences, barks, possess diuretic, anti-inflammatory, hypoglycemic, anti-diarrheal and vasoprotective activities. Phenolics, to whom main pharmacological activities are attributed, are compounds of interest due to their notable antioxidant activity. The aim of this study was to determine the antioxidant profiles of fruits and leaves of selected Sorbus L. species (S. anglica, S. aria f. latifolia, S. arranensis, S. aucuparia, S. austriaca, S. caucasica, S. commixta, S. discolor, S. gracilis, S. hostii, S. semi-incisa, S. tianschanica) and to identify the phenolic compounds with potent contribution to antioxidant activity. Twenty two constituents were identified in Sorbus L. species using ultra high performance liquid chromatography coupled to quadruple and time-of-flight mass spectrometers (UPLC–QTOF–MS). Reducing activity of individual constituents was determined using high performance liquid chromatography (HPLC) coupled to post-column FRAP assay. Signicantly greatest trolox equivalent values corresponding up to 45% of contribution to antioxidant activity were assessed for neochlorogenic and chlorogenic acids, which were determined as markers of antioxidant activity in samples of leaves and fruits. Characteristic patterns of antioxidant profiles obtained using HPLC post-column FRAP assay significantly depend on specific Sorbus L. species and raw materials and are suitable for equivalency research of Sorbus L. fruits and leaves. Selecting species and target plant organs with richest phenolic composition and strongly expressed antioxidant power is the first step in further research of standardized extracts.

Keywords: FRAP, antioxidant, phenolic, Sorbus L., chlorogenic acid, neochlorogenic acid

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50 Molecular Mechanisms of Lipid Metabolism and Obesity Modulation by Caspase-1/11 and nlrp3 Inflammasome in Mice

Authors: Lívia Pimentel Sant'ana Dourado, Raquel Das Neves Almeida, Luís Henrique Costa Corrêa Neto, Nayara Soares, Kelly Grace Magalhães

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Introduction: Obesity and high-fat diet intake have a crucial impact on immune cells and inflammatory profile, highlighting an emerging realization that obesity is an inflammatory disease. In the present work, we aimed to characterize the role of caspase-1/11 and NLRP3 inflammasome in the establishment of mice obesity and modulation of inflammatory lipid metabolism induced by high fat diet intake. Methods and results: Wild type, caspase-1/11 and NLRP3 knockout mice were fed with standard fat diet (SFD) or high fat diet (HFD) for 90 days. The weight of animals was measured weekly to monitor the weight gain. After 90 days, the blood, peritoneal lavage cells, heart and liver were collected from mice studied here. Cytokines were measured in serum by ELISA and analyzed in spectrophotometry. Lipid antigen presentation molecule CD1d expression, reactive oxygen species (ROS) generation and lipid droplets biogenesis were analyzed in cells from mice peritoneal cavity by flow cytometry. Liver histopathology was performed for morphological evaluation of the organ. The absence of caspase-1/11, but not NLRP3, in mice fed with HFD favored the mice weight gain, increased liver size, induced development of hepatic steatosis and IL-12 secretion in mice compared to mice fed with SFD. In addition, caspase-1/11 knockout mice fed with HFD presented an increased CD1d molecule expression, as well as higher levels of lipid droplets biogenesis and ROS generation compared to wild type mice also fed with HFD. Conclusion: Our data suggest that caspase-1/11 knockout mice have greater susceptibility to obesity as well as increased activation of lipid metabolism and inflammatory markers.

Keywords: caspase 1, caspase 11, inflamassome, obesity, lipids

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49 Asset Liability Modelling for Pension Funds by Introducing Leslie Model for Population Dynamics

Authors: Kristina Sutiene, Lina Dapkute

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The paper investigates the current demographic trends that exert the sustainability of pension systems in most EU regions. Several drivers usually compose the demographic challenge, coming from the structure and trends of population in the country. As the case of research, three main variables of demographic risk in Lithuania have been singled out and have been used in making up the analysis. Over the last two decades, the country has presented a peculiar demographic situation characterized by pessimistic fertility trends, negative net migration rate and rising life expectancy that make the significant changes in labor-age population. This study, therefore, sets out to assess the relative impact of these risk factors both individually and in aggregate, while assuming economic trends to evolve historically. The evidence is presented using data of pension funds that operate in Lithuania and are financed by defined-contribution plans. To achieve this goal, the discrete-time pension fund’s value model is developed that reflects main operational modalities: contribution income from current participants and new entrants, pension disbursement and administrative expenses; it also fluctuates based on returns from investment activity. Age-structured Leslie population dynamics model has been integrated into the main model to describe the dynamics of fertility, migration and mortality rates upon age. Validation has concluded that Leslie model adequately fits the current population trends in Lithuania. The elasticity of pension system is examined using Loimaranta efficiency as a measure for comparison of plausible long-term developments of demographic risks. With respect to the research question, it was found that demographic risks have different levels of influence on future value of aggregated pension funds: The fertility rates have the highest importance, while mortality rates give only a minor impact. Further studies regarding the role of trying out different economic scenarios in the integrated model would be worthwhile.

Keywords: asset liability modelling, Leslie model, pension funds, population dynamics

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48 Disentangling the Relationship between Sustainable Consumption and Psychological Well-Being

Authors: Isabel Carrero, Raquel Redondo, Carmen Valor

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An unclosed issue in sustainable consumption (SC) literature is the relationship between SC and well-being. This paper seeks to address three limitations in past research. First, well-being has been measured as a single-faceted construct. However, other authors have defended the need to broaden the well-being construct since it goes beyond the emotional experiences and life satisfaction. By examining the relationship between SC and the multifaceted construct of psychological well-being, past contradictory results may be reconciled. To illustrate, past studies have shown that sustainable consumers experience negative emotions when they become aware of the harm that human beings inflict on the planet but they realize they have limited power to solving the problem or when they find limited alternatives or useful information to make sustainable decisions. Thus, these experiences may negatively affect the dimension of well-being 'environmental mastery'. However, as past studies have demonstrated that sustainable consumers feel meaningful, their assessment of the dimension 'purpose in life' would be positive. Thus, we need to understand how SC impinge on the different facets of psychological well-being, in order to better understand the relationship between SC and well-being. Another limitation of past research is that most studies failed to distinguish among different pro-environmental actions under SC (i.e., boycotting, buycotting) among others. For instance, activists have been found to experience higher levels of well-being and sense of meaning than less committed sustainable consumers but also burnt-out and social rejection, which should affect negatively the dimension of 'positive relations'. Finally, the influence of gender has been overlooked in the literature of SC and well-being when it has been identified consistently as a moderator variable in SC. Therefore, this study aims to (1) investigate the effect of SC on the six facets of psychological well-being, (2) distinguish between conventional SC behaviors vs. activism to examine whether these behaviors influence psychological well-being differently (3) and test gender as a moderator variable. It does so by surveying 861 individuals. This paper contributes to existing literature by showing that the relationship between well-being and SC is more intricate than it has been presented in previous literature, as it depends on the facet, the type of behavior carried out and gender.

Keywords: activism, gender, psychological well-being, structural equation modelling, sustainable consumption

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47 Dream Work: Examining the Effectiveness of Dream Interpretation in Gaining Psychological Insight into Young Adults in Korea

Authors: Ahn Christine Myunghee, Sim Wonjin, Cho Kristina, Ahn Mira, Hong Yeju, Kwok Jihae, Lim Sooyeon, Park Hansol

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With a sharp increase in the prevalence rate for mental health issues in Korea, there is a need for specific and effective intervention strategies in counseling and psychotherapy for use with Korean clients. With the cultural emphasis on restraining emotional expression and not disclosing personal and familial problems to outsiders, clients often find it difficult to discuss their emotional issues even to therapists. Exploring a client’s internal psychological processes bypassing this culture-specific mode of therapeutic communication often becomes a challenge in the therapeutic setting. Given this socio-cultural context, the purpose of the current study was to investigate the effectiveness of using dream work to individuals in Korea. The current study conducted one 60-90 minute dream session and analyzed the dream content of 39 Korean young adults to evaluate the effectiveness of the Hill dream model in accessing the intra-psychic materials, determining essential emotional themes, and learning how the individuals interpreted the contents of their dreams. The transcribed data, which included a total of 39 sessions from 39 volunteer university students, were analyzed by the Consensus Qualitative Research (CQR) approach in terms of domains and core ideas. Self-report measures on Dream Salience, Gains from Dream Interpretations and the Session Evaluation Scale were administered before and after each of their dream sessions. The results indicated that dream work appears to be an effective way to understand unconscious motivations, thoughts, and feelings related to a person’s sense of self, and also how these people relate to other people. Current findings need to be replicated with clients referred for counseling and psychotherapy to determine if the dream work is an appropriate and useful intervention in counseling settings. Limitations of the current study and suggestions for future follow-ups are included in the discussion.

Keywords: dream work, dream interpretation, Korean, young adults, CQR

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46 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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