Os novos desafios do direito tributário: em particular, a tributação do jogo online

Dissertação de mestrado em Direito Tributário e Fiscal

Cross-delisting, financial constraints and investment sensitivities

We investigate the impact of cross-delisting on firms’ financial constraints and investment sensitivities. We find that firms that cross-delisted from a U.S. stock exchange face stronger post-delisting financial constraints than their cross-listed counterparts, as measured by investment-to-cash flow sensitivity. Following a delisting, the sensitivity of investment-to-cash flow increases significantly and firms also tend to save more cash out of cash flows. Moreover, this increase appears to be primarily driven by informational frictions that constrain access to external financing. We document that information asymmetry problems are stronger for firms from countries with weaker shareholders protection and for firms from less developed capital markets.

Assessing the production of jet mix columns using alkali activated waste based on mechanical and financial performance and CO2 (eq) emissions

Recent research has proved the potential of alkaline activated fly-ash for soil stabilisation. However, such studies have not focused on the link between financial, mechanical and environmental aspects of this solution, but only on their absolute mechanical properties. The present paper characterises the mechanical behaviour of a large spectrum of activator-ash-soil combinations used to build jet mixing columns, analysing also the cost and CO2 (eq) emissions. The concern with these two vectors forced a decrease in the quantity of stabilising agent added to the soil, relatively to previous research, and the effects of such low quantities have not yet been published. However, the results clearly showed a significant improve in strength, still well above the average values expected when improving the stressstrain behaviour of a weak soil. Uniaxial compressive strength tests were used to assess the effects of the fly-ash percentage, the alkalieash ratio and the water content. The carbon calculator recently developed by the European Federation of Foundation Contractors and the Deep Foundations Institute was used to quantify the CO2 (eq) emissions associated with this technique. The financial cost was estimated based on the experience of a major Portuguese contractor. For comparison purposes, soil cement mixtures were also analysed, using similar conditions and tools used for the soil-ash analysis. Results showed that the cement and ash solutions are very similar in terms of overall performance, with some advantage of the former regarding financial cost, and a significant advantage of the latter regarding the CO2 (eq) emissions. This new grout, although it is in an embryonic stage, it has the potential for broader developments in the field.

As receitas patrimoniais das autarquias locais

Dissertação de mestrado em Direito Tributário e Fiscal

Gd2O3: Eu3+/PPO/POPOP/PS composites for digital imaging radiation detectors

Polymer based scintillator composites have been produced by combining polystyrene (PS) and Gd2O3:Eu3+ scintillator nanoparticles. Polystyrene has been used since it is a flexible and stable binder matrix, resistant to thermal and light deterioration and with suitable optical properties. Gd2O3:Eu3+ has been selected as scintillator material due to its wide band gap, high density and visible light yield. The optical, thermal and electrical characteristics of the composites were studied as a function of filler content, together with their performance as scintillator material. Additionally 1wt.% of 2,5 dipheniloxazol (PPO) and 0.01wt.% of (1,4-bis(2-(5-phenioxazolil))-benzol (POPOP) were introduced in the polymer matrix in order to strongly improve light yield, i.e. the measured intensity of the output visible radiation, under X-ray irradiation. Whereas increasing scintillator filler concentration (from 0.25wt.% to 7.5wt.%) increases scintillator light yield, decreases the optical transparency of the composite. The addition of PPO and POPOP, strongly increased the overall 2 transduction performance of the composite due to specific absorption and re-emission processes. It is thus shown that Gd2O3:Eu3+/PPO/POPOP/PS composites in 0.25 wt.% of scintillator content with fluorescence molecules is suitable for the development of innovate large area X-ray radiation detectors with huge demand from the industries.

Effect of the acoustic impedance in ultrasonic emitter transducers using digital modulations

In an underwater environment it is difficult to implement solutions for wireless communications. The existing technologies using electromagnetic waves or lasers are not very efficient due to the large attenuation in the aquatic environment. Ultrasound reveals a lower attenuation, and thus has been used in underwater long-distance communications. The much slower speed of acoustic propagation in water (about 1500 m/s) compared with that of electromagnetic and optical waves, is another limiting factor for efficient communication and networking. For high data-rates and real-time applications it is necessary to use frequencies in the MHz range, allowing communication distances of hundreds of meters with a delay of milliseconds. To achieve this goal, it is necessary to develop ultrasound transducers able to work at high frequencies and wideband, with suitable responses to digital modulations. This work shows how the acoustic impedance influences the performance of an ultrasonic emitter transducer when digital modulations are used and operating at frequencies between 100 kHz and 1 MHz. The study includes a Finite Element Method (FEM) and a MATLAB/Simulink simulation with an experimental validation to evaluate two types of piezoelectric materials: one based on ceramics (high acoustic impedance) with a resonance design and the other based in polymer (low acoustic impedance) designed to optimize the performance when digital modulations are used. The transducers performance for Binary Amplitude Shift Keying (BASK), On-Off Keying (OOK), Binary Phase Shift Keying (BPSK) and Binary Frequency Shift Keying (BFSK) modulations with a 1 MHz carrier at 125 kbps baud rate are compared.

Assessment and management of the geomorphological heritage of Monte Pindo (NW Spain): a landscape as a symbol of identity

This study focuses on the granite mountain known as Monte Pindo (627 m above sea level) in the Autonomous Community of Galicia (NW Spain). This territory is included in the area classified as “Costa da Morte” in the “Politica de Ordenación Litoral” (POL) (Coastal Planning Policy) for the region of Galicia. This coastal unit, located between “Rías Baixas” and “Cape Fisterra” has great potential for demonstrating geological processes and its geomorphological heritage is characterized by a high degree of geodiversity of granite landforms. The main objective of our work is to assess the geomorphological heritage of the site, thus revealing its wide geodiversity. We shall analyze and highlight: its scientific value, developing an inventory of granite landforms; its educational valuel and its geotouristic potential. It must be ensured that the Administration understands that natural diversity is composed of both geodiversity and biodiversity. Only then will the sustainable management of Monte Pindo become possible by integrating natural and cultural heritage values. The goal is to ensure that Monte Pindo and its immediate surroundings become a geopark with the aim of promoting local development projects based on the conservation and valorization of its geological heritage.

Digital manipulatives as scaffolds for preschoolers’ language development

The study reported here aims at contributing to a deeper understanding of the educational possibilities offered by digital manipulatives in preschool contexts. It presents a study carried with a digital manipulative to enhance the development of lexical knowledge and language awareness, which are relevant language abilities for formal literacy learning. The study took place in a Portuguese preschool, with a class of 20 five-year-olds in collaboration with the teacher. The digital manipulative supported the construction of multiple fictional worlds, motivating children's verbal interactions, and the playing of words and sound games, thus contextualizing the learning of an extensive collection of vocabulary and language awareness abilities. The degree of engagement and involvement that the manipulative provided in supporting children’s imaginative play as well as the imitation, in their own play, of the playful pedagogical interventions that the teacher had designed, shows the importance of well- designed materials that support a child-centered learning model. As such, it sustains a discussion on the potential of digital manipulatives to enhance fundamental language development in the preschool years. Further, the study highlights the importance of multidisciplinary teams in the creation of innovative pedagogical materials.

Mobilidade da rádio na era digital: interatividade, participação e partilha de conteúdos nas emissoras ibéricas

No quadro da investigação científica sobre rádio, os últimos anos têm dado a conhecer inúmeras abordagens sobre o significado de uma post-radio (Oliveira & Portela, 2011), isto é, a definição de um conjunto de questões que se colocam à inclusão da rádio contemporânea em ambientes digitais e online. Esta migração digital tem vindo a proporcionar o desenvolvimento das aplicações móveis das rádios, como o alargamento das potencialidades comunicativas (Aguado, Feijoo & Martínez, 2013), de audiências, de convergência de conteúdos interativos entre ouvintes-utilizadores. Conscientes desta oportunidade, as principais emissoras da Espanha e Portugal alargaram o universo da radiofonia à plataforma móvel, com especial atenção aos telefones inteligentes, através do desenvolvimento de aplicações móveis (apps) (Cerezo, 2010). Os smartphones, como símbolo de uma cultura em permanente mutação, sugerem não apenas uma maior facilidade no acesso e interação, mas acrescentam grandes possibilidades para a difusão de conteúdos entre audiências, o que estudos têm designado por user distributed content (Villi, 2012). O presente artigo apresenta uma análise exploratória sobre as políticas atuais das principais rádios espanholas e portuguesas nas aplicações móveis, avaliando o grau de interação e participação mobilizado nessas plataformas. Durante a observação, conclui-se, entre outros dados, que a plataforma móvel representa um canal suplementar para a rádio tradicional FM, mais que um novo meio com linguagem e expressividade próprios.

Radio mobility in the digital era: interactivity, participation and content share possibilities in Iberian broadcasters

In the context of the scientific research into radio, recent years have encouraged many theories about the meaning of a post-radio (Oliveira & Portela, 2011), thus enlisting several parameters regarding the inclusion of contemporary radio in the digital and online environments. This digital migration has led to the development of mobile applications for radio, broadening the communicative potential of audiences (Aguado, Feijoo & Martínez, 2013), as well as promoting convergence of interactive content among listeners-users. Aware of this opportunity, the main broadcasters in Spain and Portugal have broadened their radiophonic scope to the mobile platform, especially geared towards smartphones through the development of mobile applications, commonly known as apps (Cerezo, 2010). As a symbol of a culture in permanent changing, smartphones not only provide greater easiness in terms of access and interaction, but also afford larger opportunities for disseminating content among audiences, a phenomenon that some studies have labelled as user distributed content (Villi, 2012). This article presents an exploratory analysis of the current policies of the main Spanish and Portuguese radio broadcasters regarding mobile applications, evaluating the different levels of interaction and participation in these platforms. This observation led to the conclusion, among other findings, that the mobile platform represents a supplementary channel for traditional FM radio, rather than a new medium with its own language and expression.

Tecnologia e configurações do humano na era digital: Contribuições para uma nova sociologia da técnica

(Excerto) Com a expansão das novas tecnologias digitais da infor­mação e da comunicação e as biotecnologias, o mundo social e técnico está a transformar-se de uma forma acelerada nas últimas décadas. Uma alteração que tem dois efeitos impor­tantes: em primeiro lugar, uma mudança na relação entre o humano e a tecnologia; em segundo, uma crise da forma tra­dicional das ciências sociais pensarem a questão da técnica.

Financial stress and sovereign debt composition

"Published online: 19 Oct 2015"

Novel auxetic structures from basalt braided composites for structural applications

Auxetic materials are a class of materials behaves unusual way compared to regular materials i.e. possess negative Poisson’s ratio. This paper reports, the development of auxetic structures based on re-entrant hexagon design from braided composite materials and testing of the mechanical properties (tensile property, auxetic property and work of rupture). The structure developed from glass and basalt braided composite rods and properties were compared between them. Later, the basic re-entrant hexagon design was modified with vertical straight rods to improve their mechanical behavior and their auxetic property was studied. Auxetic behavior of these structures was studied in a tensile testing machine taking video during testing by Digital camera, later the video converted into images to measure the strain values using simple software, ImageJ. Along with experimental work, analytical model was used to calculate the Poisson’s ratio of basic structure and results were compared

Economia da cibercultura: A exclusão digital (Digital Divide)

Exclusão Digital (Digital Divide): Estatísticas da desigualdade; The Global Digital Divide; The Exploding Internet 2008; Uso da Internet em 2013. Nuvem semântica dos Media Sociais. Natureza qualitativa da exclusão. Exclusão de poder. Economia política da cibercultura. Classes e ciberpoder. Conetados e não-conetados.

Cibercultura e Sub-culturas: Estética Digital

Introdução: informação, conteúdos, saberes: Os conteúdos digitais; Projeto 1: A vida quotidiana dos infonautas; Netiquette; Produção e consumo cultural na sociedade da informação; Cibercultura e vida académica; Media studies e new media studies; Diversas áreas de pesquisa; Proliferação de questões; Reflexividade dos especialistas do saber prático; A falência das antigas certezas. Estética digital: Sean Cubbit: Digital Aesthetics; Computação estética; Natureza da arte digital; Interfaces; o iPhone e iPad; o Windows 8; Design da interação digital; Luvas de realidade virtual; Inputs diretos da eletricidade cerebral; o Sistema de interação com múltiplas interfaces.