22 resultados para Pombal, Sebastião José de Carvalho e Melo, Marqués de, 1699-1782
em CiencIPCA - Instituto Politécnico do Cávado e do Ave, Portugal
Resumo:
Nos ltimos 30 anos as organizaes pblicas em geral, e os municpios em particular, tm sido fortemente pressionados no sentido de reduzirem a despesa pblica e aumentarem a qualidade dos servios prestados comunidade. O alcance deste trade-off exigia um novo modelo de gesto pblica assente em informao sobre o desempenho alcanado. Neste contexto de mudana a contabilidade de custos e de gesto surge para satisfazer as necessidades de informao dos gestores pblicos ao produzir informao til ao processo de deciso e, consequentemente, melhoria do desempenho organizacional. Tendo por base a importncia da informao de custos para a melhoria da gesto autrquica, pretende-se com este artigo estudar o uso e a utilidade da informao de custos para a gesto autrquica. Os dados foram obtidos atravs da aplicao de um inqurito por questionrio a todos os municpios portugueses. Os resultados mostram que o uso da informao de custos, a nvel interno e externo, ainda reduzido, o que refora as nossas expectativas em relao maior primazia que tem sido dada informao patrimonial e oramental, em detrimento da informao de custos. Por outro lado, os respondentes consideram que esta informao extremamente til para a gesto autrquica, reforando assim o seu papel para a melhoria do desempenho organizacional.
Resumo:
In emergency situations, where time for blood transfusion is reduced, the O negative blood type (the universal donor) is administrated. However, sometimes even the universal donor can cause transfusion reactions that can be fatal to the patient. As commercial systems do not allow fast results and are not suitable for emergency situations, this paper presents the steps considered for the development and validation of a prototype, able to determine blood type compatibilities, even in emergency situations. Thus it is possible, using the developed system, to administer a compatible blood type, since the first blood unit transfused. In order to increase the systems reliability, this prototype uses different approaches to classify blood types, the first of which is based on Decision Trees and the second one based on support vector machines. The features used to evaluate these classifiers are the standard deviation values, histogram, Histogram of Oriented Gradients and fast Fourier transform, computed on different regions of interest. The main characteristics of the presented prototype are small size, lightweight, easy transportation, ease of use, fast results, high reliability and low cost. These features are perfectly suited for emergency scenarios, where the prototype is expected to be used.
Resumo:
The main objective of the present study is to assess the environmental advantages of substituting aluminium for a polymer composite in the manufacture of a structural product (a frame to be used as a support for solar panels). The composite was made of polypropylene and a recycled tyres rubber granulate. Analysis of different composite formulations was performed, to assess the variation of the environmental impact with the percentage of rubber granulate incorporation. The results demonstrate that the decision on which of the two systems (aluminium or composite) has the best life cycle performance is strongly dependent on the End-of Life (EoL) stage of the composite frame. When the EoL is deposition in a landfill, the aluminium frame performs globally better than its composite counterpart. However, when it is incineration with energy recovery or recycling, the composite frame is environmentally preferable. The raw material production stage was found to be responsible for most of the impacts in the two frame systems. In that context, it was shown that various benefits can accrue in several environmental impact categories by recycling rubber tyres and using the resulting materials. This is in a significant part also due to the recycling of the steel in the tyres. The present work illustrates how it is possible to minimize the overall environmental impact of consumer products through the adequate selection of their constitutive materials in the design stage. Additionally it demonstrates how an adequate EoL planning can be an important issue when developing a sustainable product, since it can highly influence its overall life cycle performance.
Resumo:
Resumo: 1- Introduo: algumas notcias da comunicao social; 2 O designado Conselho de Preveno de Corrupo; 3 Procuradoria-Geral da Repblica (P.G.R.) e o Departamento Central de Investigao e Aco Penal (D.I.A.P.); 4 Alguns stios com relevo; 5 Alguns dos problemas que podem ser colocados em relao Responsabilidade das Empresas pelo Crime de Corrupo; 5.1 mbito dos problemas a serem falados; 6 Qual a noo de empresas que vamos utilizar?; 6.1 A noo de empresa em sentido geral objectivo e penal; 7 Mas que tipo de crimes de corrupo vamos falar?; 8 O art. 11 do Cdigo Penal e os crimes de corrupo no contexto do ordenamento jurdico portugus; 8.1 No contexto do art. 11 do Cdigo Penal, o que significa em nome da pessoa colectiva?; 8.2 No contexto do art. 11 do Cdigo Penal, o que significa no interesse da pessoa colectiva?; 8.2.1 No contexto do art. 11 do Cdigo Penal, o que significa quando no h interesse colectivo?; 9 E haver diferenas, por exemplo, entre o modo de funcionamento tcnico-jurdico do art. 11 do Cdigo Penal e o art. 3 do Regime das Infraces Anti-Econmicas e Contra a Sade Pblica (R.I.A.E.C.S.P.)?; 10 E como que a Jurisprudncia portuguesa, a que tivemos acesso - dado no haver ainda fartura de decises neste campo -, estabelece o nexo de imputao de responsabilidade penal a uma pessoa colectiva e/ou organizao?; 10.1 Uma primeira pr-concluso dentro do objectivo que pretendemos demonstrar na totalidade deste trabalho; 11 Uma segunda pr-concluso: ser que as diferenas acima assinaladas, por exemplo, entre o modo de funcionamento tcnico-jurdico do art. 11 do Cdigo Penal e o art. 3 do Regime das Infraces Anti-Econmicas e Contra a Sade Pblica (R.I.A.E.C.S.P.), so as nicas? Veja-se o caso, v.g., do art. 7 do Regime Geral das Infraces Tributrias (R.G.I.T.); 12 Em face das duas pr-concluses anteriores, faa-se aqui, neste breve ensaio, uma primeira grande concluso; 13 Uma (primeira) hiptese de soluo; 14 Que tipo de empresa podemos enquadrar no art. 11 do Cdigo Penal?; 14.1 De acordo com o referido anteriormente, podemos dizer que todas as empresas podem praticar os crimes previstos e punidos no Cdigo Penal portugus?; 14.2 De acordo com o referido antes, quais so as empresas que no podem praticar os crimes de corrupo que esto previstos e punidos no Cdigo Penal portugus?; 14.3 Uma outra pr-concluso: 14.4 Um esboo de um dos possveis problemas; 14.4.1 Mas, afinal, o que so Entidades Pblicas Empresariais (E.P.E.)?; 14.5 Outra hiptese de esboo de um outro dos possveis problemas que aqui podemos encontrar; 14.6 Nova pr-concluso; 14.7 Uma outra importante pergunta a fazer e a responder desde j; 14.7.1 - Alarguemos, pois, um pouco a nossa investigao para alm do Cdigo Penal portugus; 14.7.2 O problema da responsabilidade penal das organizaes e/ou pessoas colectivas, rectius, neste breve ensaio, empresas, pela prtica de crimes de corrupo previstos e punidos na mencionada Lei n. 20/2008, de 21 de Abril (Responsabilidade penal por crimes de corrupo no comrcio internacional e na actividade privada); 14.7.3 Mais algumas pr-concluses; 15 - Em face das duas pr-concluses anteriores, faa-se aqui, neste breve ensaio, uma segunda grande concluso; 16 - O que tambm apresenta outras implicaes como por exemplo na aplicao do crime de branqueamento quando nos fala em corrupo como crime primrio; 17 Outras interrogaes; 18 Concluso final, mas no ltima, como nenhuma o pode ser em cincia; 19 Hiptese de soluo. Abstract: 1 - Introduction: some news media; 2 - The so-called "Council for the Prevention of Corruption, 3 Attorney General's Office (PGR) and the Central Bureau of Investigation and Penal Action (DIAP) 4 - Some sites with relief , 5 - Some of the problems that can be placed in relation to the Corporate Responsibility of the Crime of Corruption; 5.1 - Scope of issues to be spoken, 6 - What is the concept of "companies that we will use"?; 6.1 - The term business in a general purpose and criminal matters; 7 - What kind of crimes of corruption we talking about?; 8 - Art. 11 of the Penal Code and the crimes of corruption in the context of the Portuguese legal system; 8.1 - In the context of art. 11 of the Penal Code, which means "in the name of the legal person"?; 8.2 - In the context of art. 11 of the Penal Code, which means in the interests of the legal person"?; 8.2.1 - In the context of art. 11 of the Penal Code, which means "where there is no collective interest"?; 9 - There will be differences, for example, between the operating mode of the Art. 11 of the Criminal Code and Art. 3 of the Legal Infractions Anti-Economic and Against Public Health (RIAECSP)?; 10 - And how does the case law of Portugal, we had access - as there still plenty of decisions in this field - makes a connection of allocating criminal liability to a legal person and / or organization?; 10.1 - A first pre-completion within the objective that we intend to demonstrate in all of this work; 11 - A second pre-conclusion: that the differences will be noted above, for example, between operating mode of the Art. 11 of the Criminal Code and Art. 3 of the Rules of the Offences Against Anti-Economics and Public Health (RIAECSP) are the only ones? Take the case v.g. of art. 7 of the Legal Framework of Tax Offences (RGIT) 12 - In view of the two pre-earlier conclusions, do it here, in this brief essay, a first major conclusion; 13 - A (first) chance for a solution, 14 - What kind undertaking we can frame the art. 11 of the Penal Code?; 14.1 - According to the above, we can say that all "companies" can practice the crimes defined and punished in the Portuguese Penal Code?; 14.2 - According to the mentioned before, what are the "business" who cannot practice corruption crimes that are planned and punished the Portuguese Penal Code?; 14.3 - Another pre-completion: 14.4 - A sketch of one of the possible problems; 14.4.1 - But after all the entities that are Public Enterprise (EPE)?; 14.5 - Another chance to draft another one of the possible problems that can be found here; 14.6 - New pre-completion; 14.7 - Another important question to ask and answer now; 14.7.1 - Let us expand, then, a little beyond our investigation of the Portuguese Penal Code; 14.7.2 - The problem of criminal liability of organizations and / or "legal persons", rectius, this brief essay, companies, for crimes of corruption provided for and punished mentioned in Law No. 20/2008 of 21 April ("Criminal liability for crimes of corruption in international trade and private activities"); 14.7.3 - Some more pre-conclusions; 15 - In view of the two pre-earlier conclusions, let it be here in this brief essay, a second major conclusion, 16 - Who also has other implications such as the application of the crime of "money laundering" when we talk about corruption as primary crime, 17 - Other questions; 18 - Bottom line, but not last, as the can be no science; 19 - Hypothesis solution. Abstract como no livro.
Resumo:
Resumo: 1 Sumrio do Acrdo do Supremo Tribunal de Justia, de 25 de Janeiro de 2011; 2 Texto completo do Acrdo do Supremo Tribunal de Justia, de 25 de Janeiro de 2011, Juiz Conselheiro Garcia CALEJO (Relator), Juiz Conselheiro Hlder ROQUE e Juiz Conselheiro Sebastião PVOAS: cfr. http://www.dgsi.pt , 21 de Abril de 2011; 3 Anotao; 3.1 Introduo anotao; 3.2 A questo da resoluo em termos gerais; 3.3 A questo da resoluo no contrato atpico de franquia; 4 Concluses; Abstract: 1 - Summary of the Sentence of the Supreme Court of Justice, 25 of January of 2011; 2 - Complete text of the Sentence of the Supreme Court of Justice, 25 of January of 2011, Advising Judge Garcia CALEJO (Reporter), Advising Judge Hlder ROQUE and Advising Juiz Sebastião PVOAS: cfr. http://www.dgsi.pt , 21 of April of 2011; 3 - Notation; 3.1 - Introduction to the notation; 3.2 - The question of the resolution in general terms; 3.3 - The question of the resolution in the atypical contract of franshise; 4 - Conclusions;
Resumo:
Um dos temas de debate poltico em Portugal reside no Setor Empresarial do Estado (SEE), pela sua dimenso, despesas no PIB,resultados (positivos ou negativos) e ainda os passivos. A discusso sobre esta temtica aumentou desde que Portugal,no mbito do acordo celebrado entre o governo portugus e a TROIKA, assumiu o compromisso de reduzir este setor. Diversas so as questes que se colocam: deve o Estado limitar-se ao papel de regulador e entregar a grande maioria dos servios prestados pelo SEE ao setor privado? Ou seja, deve privatizar grande parte da carteira das empresas que constituem o SEE? Ou, deve o Estado continuar a ter um papel ativo em alguns setores econmicos, e em quais? Independentemente da existncia de diferentes opinies sobre o SEE e das consequncias a curto prazo da implementao das medidas previstas pelo acordo firmado, importa desde logo conhecer o setor para, com base na anlise da informao, melhor se entender as questes a ele associadas. Dando seguimento ao trabalho iniciado em 2011, que culminou com a apresentao, do 1 Anurio do Setor Empresarial do Estado reportado situao em 2010, o presente anurio pretende apresentar a situao do SEE na sua vertente econmica, financeira e patrimonial reportada ao ano econmico de 2011. Para cumprir esse objetivo apresenta informao agregada recolhida em diversas fontes de informao, nomeadamente, dispersa por sites das empresas, Tribunal de Contas, portal da DGTF, etc., que os autores entendem de maior utilidade para os diferentes utilizadores. De referir que neste 2 anurio includa pela primeira vez informao sobre o setor empresarial das regies autnomas da Madeira e dos Aores. O anurio est organizado em quatro captulos: No primeiro captulo apresentado o enquadramento deste setor e uma breve comparao, com outros pases da Unio Europeia e OCDE; No segundo captulo apresenta-se uma lista das principais empresas do Setor Empresarial do Estado e das Regies autnomas da Madeira e Aores e principais fontes de informao dos dados recolhidos; No terceiro captulo analisam-se diferentes componentes das contas das empresas do SEE e SER, nomeadamente os Ativos,Passivos, Capital Prprios diferentes resultados (operacionais,financeiros e Lquidos); Por ltimo, no quarto captulo apresentam-se as principais concluses.Apesar de ser crescente o aumento da disponibilizao da informao nos sites por parte das empresas indo de encontro ao legislado o certo continuamos a encontrar muitas limitaes no acesso em algumas. Efetivamente no se compreende porque que algumas empresas continuem simplesmente a no ter a informao contabilstica disponvel, quer no seu site quer depositada no Tribunal de Contas. Aquando a elaborao do primeiro anurio a informao tratada resultava da implementao do POC. Contudo em 2010 as empresas do SEE passaram a apresentar a informao em SNC Sistema de Normalizao Contabilstica. Assim, este anurio apresenta a informao j em SNC, relativa a 2011, ano objeto de anlise mas tambm a 2010. Face ao exposto, a comparao com o primeiro anurio nem sempre ser possvel dado que, para alm de o primeiro estar em POC e o presente em SNC, algumas empresas apresentaram valores reexpressos relativamente ao ano econmico de 2010, tendo sido esses os considerados.
Resumo:
Diariamente os meios de Comunicao Social questionam o papel do Sector Empresarial do Estado (SEE) na economia portuguesa e, em particular, o contributo deste sector para a dvida pblica, a premncia da sua existncia e a eventual adopo de medidas polticas que visem a privatizao de algumas Entidades que o integram. E, neste contexto, so frequentes as referncias ao volume dos passivos, aos prejuzos verificados, aos vencimentos praticados ou ao nmero de administradores dos Conselhos de Administrao. Por outro lado, alguns dos partidos polticos tm-se pronunciado sobre este sector aludindo-se ao esforo financeiro do Estado com maior acuidade pela actual crise econmica mundial. Na qualidade de acadmicos, e alguns pela experincia adquirida enquanto autores do Anurio Financeiros dos Municpios Portugueses, considermos oportuno proceder anlise econmica e financeira do SEE. O presente estudo incide sobre as Entidades que integram a carteira principal das participaes do Estado, procedendo-se numa primeira anlise ao enquadramento do Sector Empresarial do Estado no Sector Pblico Portugus, identificando-se as entidades da Carteira de Participaes da DGTF, da PARPBLICA e dos Hospitais. Analisa- se ainda o SEE numa perspectiva macroeconmica. No captulo 2 apresenta-se a metodologia de estudo que conduziu anlise econmica-financeira constante no captulo 3.
Resumo:
A Internet um meio priviligiado de comunicao, no qual a informao no conhece fronteiras, e a sua divulgao toma uma dimenso universal. No mundo empresarial a comunicao hoje tida, como o elemneto fulcral dos processos de negcio , em que interao com as partes interessadas, pode ser traduzida em termos do seu exposente mximo pelo website da empresa. Muita da informao hoje divulgada sociedade pela empresa, visa o seu prprio escrutnio pblico, na strs dimenses (econmica, ambiental e social) do Desenvolvimento Sustentvel (DS). A presente investigao visou uma anlise exploratria dos websites de 523 empresas que se encontravam certificadas, no fianl do ano de 2011, no mbito dos sistemas de gesto da qualidade (ISO 9001), ambiente (ISO 14001), segurana e sade do trabalho (OHSAS 18001). O obketo de estudo proposto visou conhecer quais os contedos que so frequentemente mais divulgados, e que perfil tem a empresa portuguesa de Gesto (SIG), Sustentabilidade Empresarial (SE) e Responsabilidade Social Empresarial (RSE). O mtodo de investigao baseou-se na tcnica da Anlise de Contedo, a qual permitiu quantificar por categoria de anlise (indicador) e subcategorias de anlise (itens), os contedos da informao divulgada no website da empresa. A viso holstica sobre a dimenso dos contudos disponibilizados no website da empresa, foir determinada (medida) com auxlio de divulgao no website das empresas, so: a Misso, a Poltica da Qualidade, Ambiente e Segurana, o Cdigo de tica & Conduta Empresarial, o Relatrio de Sustentabilidade, o Relatrio e Contas, os Indicadores & ndices Financeiros, os certificados e marcas do Sistema de Gesto da Qualidade (SGQ), do trabalho (SGSST) e, por fim, os Projetos de Envolvimento com a Comunidade no mbito da RSE. Em termos de perfil, as empresas portugueas de maior dimenso (volume de vendas), e as sociedades annimas (S.A:), divulgam mais informao no website, que as outras. No tendo sido porm, encontrada evidncia estatstica significativa no estudo da relao das empresas localizadas no distrito de Lisboa & Setbal, das empresas do setor de atividade secundrio (2.), e das empresas com exposio aos media (rankings nacionais), com a maior divulgao de informao no website da empresa.
Resumo:
This work is developed in the context of Ambient Assisted Living (AAL) and has, as main purpose, the development of a mechatronic system that allows caring of bedridden patients with ongoing medical care terminal (MCT), by a single person. This system allows higher autonomy in domiciliary care, safety, comfort and hygiene of bedridden patients. It contributes to a large increase in their quality of life as well as the ease of monitoring by providers of continuous care, which, in many cases, may be the family itself. The product includes an embedded processing interface for acquiring physiological data to support online monitoring. The development of this project was focused on improving the quality of life, autonomy, participation in social life and reducing healthcare costs in the area AAL. The developed societies currently face severe demographic changes: the world is aging at an unprecedented rate. In 2000, about 420 million people, or about 7 percent of the world population were over 65 years old. In 2050, that number will be near 1500 million people, about 16 percent of the world population. This demographic trend will be accompanied by the increase of people with physical limitations. This will impose new challenges for traditional health systems, not only for Portugal but also for all European countries. There is an urgent need to find solutions to improve the lives of people in their preferred environment by increasing their autonomy, self-confidence and mobility. Therefore, in the case of household scenarios, the provision of effective health services is of fundamental importance to the welfare and economic development of each country. This ongoing project aims to develop a mechatronic system to meet the diverse needs, namely: improving life, health care, safety, comfort, and remote monitoring of bedridden person.
Resumo:
importante chamar a ateno das possveis diferenas entre o contrato de franquia e o contrato de agncia no que diz respeito tambm ao problema da resoluo em termos mais gerais ou em termos mais concretos; 1 Sumrio do Acrdo do Supremo Tribunal de Justia, de 25 de Janeiro de 2011; 2 Texto completo do Acrdo do Supremo Tribunal de Justia, de 25 de Janeiro de 2011, Juiz Conselheiro Garcia CALEJO (Relator), Juiz Conselheiro Hlder ROQUE e Juiz Conselheiro Sebastião PVOAS: cfr. http://www.dgsi.pt , 21 de Abril de 2011; 3 Anotao; 3.1 Introduo anotao; 3.2 A questo da resoluo em termos gerais; 3.3 A questo da resoluo no contrato atpico de franquia; 4 Concluses; Abstract: is important to draw attention to potential differences between the franchise agreement and agency agreement with regard also to the resolution problem in more general terms or in more concrete terms; 1 - Summary of the Sentence of the Supreme Court of Justice, 25 of January of 2011; 2 - Complete text of the Sentence of the Supreme Court of Justice, 25 of January of 2011, Advising Judge Garcia CALEJO (Reporter), Advising Judge Hlder ROQUE and Advising Juiz Sebastião PVOAS: cfr. http://www.dgsi.pt , 21 of April of 2011; 3 - Notation; 3.1 - Introduction to the notation; 3.2 - The question of the resolution in general terms; 3.3 - The question of the resolution in the atypical contract of franshise; 4 - Conclusions;
Resumo:
In medical emergency situations, when a patient needs a blood transfusion, the universal blood type O is administered. This procedure may lead to the depletion of stock reserves of O blood. Nowadays, there is no commercial equipment capable of determining the patient's blood type in situ, in a fast and reliable process. Human blood typing is usually performed through the manual test, which involves a macroscopic observation and interpretation of the results by an analyst. This test, despite of having a fast response time, may lead to human errors, which sometimes can be fatal to the patient. This paper presents the development of an automatic mechatronic prototype for determining human blood typing (ABO and Rh systems) through image processing techniques. The prototype design takes into account the characteristics of reliability of analysis, portability, and response time allowing the system to be used in emergency situations. The developed prototype performs blood and reagents mixture acquires the resultant image and processes the data (based on image processing techniques) to determine the sample blood type. It was tested in a laboratory, using cataloged samples of blood types, provided by the Portuguese Institute of Blood and Transplantation. Hereafter, it is expected to test and validate the prototype in clinical environments.
Resumo:
With the increasing number of aged people, especially in developed countries, Ambient Assisted Living solutions have become an important subject to be explored and developed. Currently, as specialized Institutions in geriatric care cannot cope with the increasing requests for support of quality of life, patients have to remain at their homes having as caregiver the other member of the couple or a member of close family. A solution for supporting the caregiver, during assisting the bedridden person with some basic tasks as eating, taking a bath and/or hygiene care is of utmost importance. This paper presents an approach for supporting the caregiver in moving and repositioning the bedridden elderly people (BEP) with the assistance of a mechanical system conveyer. The conceptual design of the mechanical system must be devoted to assist the caregiver in the handling and repositioning of the BEP. The proposed mechatronic system must, ideally, minimize the system's handling complexity, reduce the number of caregivers and the amount of spended and needed effort.
Resumo:
Ambient Assisted Living is an important subject to be explored and developed, especially in developed countries, due to the increasing number of aged people. In this context the development of mechatronic support systems for bedridden elderly people (BEP) living in their homes is essential in order to support independence, autonomy and improve their quality of life. Some basic tasks as eating, taking a bath and/or hygiene cares become difficult to execute, regarding that often the main caregiver is the other element of the aged couple (husband or wife). This paper presents the conceptual design of a mechanical system especially devoted to assist the caregiver in the handling and repositioning of the BEP. Issues as reducing the number of caregivers, to only one, and reducing the system's handling complexity (because most of the time it will be used by an aged person) are considered. The expertise obtained from the visits to rehabilitation centers and hospitals, and from working meetings, are considered in the development of the proposed mechatronic system.
Resumo:
1 Summary of the decision taken by the Portuguese Constitutional Court, of January 13, 2011; 2 Complete text of the decision of the Portuguese Constitutional Court, of January 13, 2011, Judge Maria Joo ANTUNES (Reporter), Judge Carlos Pamplona de OLIVEIRA, Judge José Borges SOEIRO, Judge Gil GALVO, Judge Rui Manuel Moura RAMOS (President) in terms of the tribunalconstitucional.pt, August 1, 2011; 3 Brief annotation to the problem of the medical act; 3.1 Plus some conclusions on the brief annotation to the problem of the medical act; 3.2 Brief annotation to the problem of consent continuation of the previous comments; 4 Conclusions. It must never be forgotten that consent does not stand as the only cause of exclusion of unlawfulness.
Resumo:
This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.
