Impacto da adopção das IAS/IFRS no capital próprio e no resultado líquido nas empresas portuguesas cotadas

Mestrado em Contabilidade Internacional

A contabilidade até à harmonização contabilística: as grandes mudanças do SNC e seus impactos

Mestrado em Contabilidade

Efeito de contágio no mercado financeiro português

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Divulgação de informação sobre instrumentos derivados: evidência empírica nas empresas do PSI 20

Mestrado em Contabilidade

Análise da divulgação ambiental das empresas cotadas no PSI20 e no IBEX35 nos anos de 2010 e 2011

Mestrado em Contabilidade

Impacto dos benefícios fiscais, em sede de IRS, em Portugal e a sua evolução no período de 2001-2010

Mestrado em Contabilidade

O valor das empresas dos PIIGS no período de 2000 a 2010 : o impacto da crise financeira de 2007

O valor das empresas é fundamental para o cálculo do preço das suas acções e desta forma permitir aos investidores e accionistas determinar onde aplicar o seu dinheiro. Em última análise, podemos também dizer que o valor de um país é determinado pelo valor da riqueza que consegue produzir, e para essa riqueza, em muito contribuem as empresas e a criação de valor por parte destas. É também necessário realçar o papel fundamental que um gestor financeiro desempenha na criação de valor para as empresas, e nessa medida, é imprescindível que este seja dotado do conhecimento dos modelos de avaliação financeira, pois só assim poderá maximizar o valor desta através dos investimentos que irá efectuar. Nos últimos anos, em especial após 2007 com a crise financeira desencadeada nos Estados Unidos e que rapidamente se alastrou à Europa e restantes continentes, muitas foram as alterações verificadas nas empresas por todo o globo. Assim, pretende-se avaliar o impacto desta crise nas empresas, com especial enfoque nas empresas portuguesas, italianas, irlandesas, gregas e espanholas através da análise do Q de Tobin de cada uma delas no período de 2000 a 2010.

Pulmonary tuberculosis in Continental Portugal 2000-2010: temporal trends clustering as a tool for control evaluation

Clustering analysis is a useful tool to detect and monitor disease patterns and, consequently, to contribute for an effective population disease management. Portugal has the highest incidence of tuberculosis in the European Union (in 2012, 21.6 cases per 100.000 inhabitants), although it has been decreasing consistently. Two critical PTB (Pulmonary Tuberculosis) areas, metropolitan Oporto and metropolitan Lisbon regions, were previously identified through spatial and space-time clustering for PTB incidence rate and risk factors. Identifying clusters of temporal trends can further elucidate policy makers about municipalities showing a faster or a slower TB control improvement.

O Reinado de Isabel II e a relação com os média

A Rainha Isabel II, que completou oitenta e quatro anos em Abril de 2010, conta actualmente com cinquenta e sete anos de reinado, um longo período que tem sido caracterizado pela mediatização das formas simbólicas. Utilizamos a expressão “formas simbólicas” de acordo com o significado que lhe é atribuído por John Thompson, devendo-se entender por tal um amplo conjunto de “acções e falas, imagens e textos, que são produzidos por sujeitos e reconhecidos por eles e outros como construtos significativos.” (1998: 79)

Ambientes favoráveis à prática de cuidados de enfermagem: factores determinantes

Mestrado em Intervenção Sócio-Organizacional na Saúde - Ramo de especialização: Políticas de Administração e Gestão de Serviços de Saúde

Logic functions based on optical bias controlled SIC Tandem devices

The purpose of this paper is the design of an optoelectronic circuit based on a-SiC technology, able to act simultaneously as a 4-bit binary encoder or a binary decoder in a 4-to-16 line configurations and show multiplexer-based logical functions. The device consists of a p-i'(a-SiC:H)-n/p-i(a-Si:H)-n multilayered structure produced by PECVD. To analyze it under information-modulated wave (color channels) and uniform irradiation (background) four monochromatic pulsed lights (input channels): red, green, blue and violet shine on the device. Steady state optical bias was superimposed separately from the front and the back sides, and the generated photocurrent was measured. Results show that the devices, under appropriate optical bias, act as reconfigurable active filters that allow optical switching and optoelectronic logic functions development providing the possibility for selective removal of useless wavelengths. The logic functions needed to construct any other complex logic functions are the NOT, and both or either an AND or an OR. Any other complex logic function that might be found can also be used as building blocks to achieve the functions needed for the retrieval of channels within the WDM communication link. (C) 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim

SiC pinpin photonic for linking the visible spectrum to the telecom gap

Expanding far beyond traditional applications at telecommunications wavelengths, the SiC photonic devices has recently proven its merits for working with visible range optical signals. Reconfigurable wavelength selectors are essential sub-systems for implementing reconfigurable WDM networks and optical signal processing. Visible range to telecom band spectral translation in SiC/Si can be accomplished using wavelength selector under appropriated optical bias, acting as reconfigurable active filters. In this paper we present a monolithically integrated wavelength selector based on a multilayer SiC/Si integrated optical filters that requires optical switches to select wavelengths. The selector filter is realized by using double pin/pin a-SiC:H photodetector with front and back biased optical gating elements. Red, green, blue and violet communication channels are transmitted together, each one with a specific bit sequence. The combined optical signal is analyzed by reading out the generated photocurrent, under different background wavelengths applied either from the front or the back side. The backgrounds acts as channel selectors that selects one or more channels by splitting portions of the input multi-channel optical signals across the front and back photodiodes. The transfer characteristics effects due to changes in steady state light, irradiation side and frequency are presented. The relationship between the optical inputs and the digital output levels is established. (C) 2014 Elsevier B.V. All rights reserved.

Tunnig optical A-Sic/A-Si active filters by UV bias light in the visible and infrared spectral ranges

Visible range to telecom band spectral translation is accomplished using an amorphous SiC pi'n/pin wavelength selector under appropriate front and back optical light bias. Results show that background intensity works as selectors in the infrared region, shifting the sensor sensitivity. Low intensities select the near-infrared range while high intensities select the visible part according to its wavelength. Here, the optical gain is very high in the infrared/red range, decreases in the green range, stays close to one in the blue region and strongly decreases in the near-UV range. The transfer characteristics effects due to changes in steady state light intensity and wavelength backgrounds are presented. The relationship between the optical inputs and the output signal is established. A capacitive optoelectronic model is presented and tested using the experimental results. © 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Optical nonlinearity in Tandem SI-C photodetectors

The behavior of tandem pin heterojunctions based on a-SiC: H alloys is investigated under different optical and electrical bias conditions. The devices are optimized to act as optically selective wavelength filters. Depending on the device configuration (optical gaps, thickness, sequence of cells in the stack structure) and on the applied voltage (positive or negative) and optical bias (wavelength, intensity, frequency) it is possible to combine the wavelength discrimination function with the self amplification of the signal. This wavelength nonlinearity allows the amplification or the rejection of a weak signal-impulse. The device works as an active tunable optical filter for wavelength selection and can be used as an add/drop multiplexer (ADM) which enables data to enter and leave an optical network bit stream without having to demultiplex the stream. Results show that, even under weak transient input signals, the background wavelength controls the output signal. This nonlinearity, due to the transient asymmetrical light penetration of the input channels across the device together with the modification on the electrical field profile due to the optical bias, allows tuning an input channel without demultiplexing the stream. This high optical nonlinearity makes the optimized devices attractive for the amplification of all optical signals. Transfer characteristics effects due to changes in steady state light, control d.c. voltage and applied light pulses are presented. Based on the experimental results and device configuration an optoelectronic model is developed. The transfer characteristics effects due to changes in steady state light, dc control voltage or applied light pulses are simulated and compared with the experimental data. A good agreement was achieved.

Letter names and sounds: their implications for the phonetisation process

Our aim was to analyse the impact of the characteristics of words used in spelling programmes and the nature of instructional guidelines on the evolution from grapho-perceptive writing to phonetic writing in preschool children. The participants were 50 5-year-old children, divided in five equivalent groups in intelligence, phonological skills and spelling. All the children knew the vowels and the consonants B, D, P, R, T, V, F, M and C, but didn’t use them on spelling. Their spelling was evaluated in a pre and post-test with 36 words beginning with the consonants known. In-between they underwent a writing programme designed to lead them to use the letters P and T to represent the initial phonemes of words. The groups differed on the kind of words used on training (words whose initial syllable matches the name of the initial letter—Exp. G1 and Exp. G2—versus words whose initial syllable is similar to the sound of the initial letter—Exp. G3 and Exp. G4). They also differed on the instruction used in order to lead them to think about the relations between the initial phoneme of words and the initial consonant (instructions designed to make the children think about letter names—Exp. G1 and Exp. G3 —versus instructions designed to make the children think about letter sounds—Exp. G2 and Exp. G4). The 5th was a control group. All the children evolved to syllabic phonetisations spellings. There are no differences between groups at the number of total phonetisations but we found some differences between groups at the quality of the phonetisations.