Contratos de concessão: os efeitos contabilísticos da adopção da IFRIC 12

Mestrado em Contabilidade Internacional

Application of GIS-based multi-criteria analysis for site selection of aquifer recharge with reclaimed water

Reclaimed water from small wastewater treatment facilities in the rural areas of the Beira Interior region (Portugal) may constitute an alternative water source for aquifer recharge. A 21-month monitoring period in a constructed wetland treatment system has shown that 21,500 m(3) year(-1) of treated wastewater (reclaimed water) could be used for aquifer recharge. A GIS-based multi-criteria analysis was performed, combining ten thematic maps and economic, environmental and technical criteria, in order to produce a suitability map for the location of sites for reclaimed water infiltration. The areas chosen for aquifer recharge with infiltration basins are mainly composed of anthrosol with more than 1 m deep and fine sand texture, which allows an average infiltration velocity of up to 1 m d(-1). These characteristics will provide a final polishing treatment of the reclaimed water after infiltration (soil aquifer treatment (SAT)), suitable for the removal of the residual load (trace organics, nutrients, heavy metals and pathogens). The risk of groundwater contamination is low since the water table in the anthrosol areas ranges from 10 m to 50 m. Oil the other hand, these depths allow a guaranteed unsaturated area suitable for SAT. An area of 13,944 ha was selected for study, but only 1607 ha are suitable for reclaimed water infiltration. Approximately 1280 m(2) were considered enough to set up 4 infiltration basins to work in flooding and drying cycles.

Surge damping analysis in pipe systems: modelling and experiments

The current study focuses on the analysis of pressure surge damping in single pipeline systems generated by a fast change of flow, conditions. A dimensionless form of pressurised transient flow equations was developed. presenting the main advantage of being independent of the system characteristics. In lack of flow velocity profiles. the unsteady friction in turbulent regimes is analysed based on two new empirical corrective-coefficients associated with local and convective acceleration terms. A new, surge damping approach is also presented taking into account the pressure peak time variation. The observed attenuation effect in the pressure wave for high deformable pipe materials can be described by a combination of the non-elastic behaviour of the pipe-wall with steady and unsteady friction effects. Several simulations and experimental tests have been carried out. in order to analyse the dynamic response of single pipelines with different characteristics, such as pipe materials. diameters. thickness. lengths and transient conditions.

Shareholder wealth creation in response to announcements of acquisitions of unlisted firms: Evidence from Spain

We investigate shareholder value creation of Spanish listed firms in response to announcements of acquisitions of unlisted companies and compare this experience to the purchase of listed firms over the period 1991–2006. Similar to foreign markets, acquirers of listed targets earn insignificant average abnormal returns, whereas acquirers of unlisted targets gain significant positive average abnormal returns. When we relate these results to company and transaction characteristics our findings diverge from those reported in the literature for other foreign markets, as our evidence suggests that the listing status effect is mainly associated with the fact that unlisted firms tend to be smaller and lesser–known firms, and thus suffer from a lack of competition in the market for corporate control. Consequently, the payment of lower premiums and the possibility of diversifying shareholders’ portfolios lead to unlisted firm acquisitions being viewed as value–orientated transactions.

Avaliação do risco associado a movimentos verticais de navios em manobra no porto da Praia da Vitória

O risco associado a um navio em manobra pode ser avaliado pela probabilidade do movimento vertical de um ponto do navio ultrapassar um determinado limiar pré-definido. Essa excedência pode originar danos tanto no próprio navio como nas estruturas portuárias envolventes. Este trabalho surge no seguimento de um estudo efectuado no Laboratório Nacional de Engenharia Civil (LNEC), no qual foi desenvolvido um conjunto de ferramentas de avaliação da função resposta do navio quando sujeito à agitação marítima e, partindo dessas ferramentas, foi obtido um procedimento para determinação do espectro dos movimentos verticais de um ponto de um navio parado sujeito àquele estado de agitação (Rodrigues, 2010). No presente estudo, estendeu-se esse procedimento de modo a avaliar a influência da velocidade de avanço do navio no espectro dos movimentos verticais do mesmo. O percurso de entrada do “N/M Fernão Gomes” no porto da Praia da Vitória foi o caso de estudo considerado. A agitação marítima incidente no navio cobriu o período de Janeiro de 2009 a Dezembro de 2010 e foi obtida com base no modelo previsão de escala regional (WAVEWATCH III) e posteriormente transferida para o interior do porto com o recurso a modelos numéricos de propagação de ondas (SWAN e DREAMS). Foi também assumido que a altura do movimento vertical do navio segue uma distribuição de Rayleigh, a qual possibilita a determinação da altura significativa desse movimento vertical, bem como a implementação de um procedimento para determinar a probabilidade de a altura do movimento vertical do navio não exceder um limiar pré-definido e consequentemente mostrar, através da análise dos resultados, a influência da velocidade de avanço do navio. Da análise dos resultados concluiu-se que a velocidade tem uma influência significativa nos resultados. No final avaliou-se a contribuição dos resultados anteriormente determinados, para a análise do risco associado aos movimentos verticais do navio quando em manobra no porto em estudo.

Inclusão de uma criança com perturbação do espetro do autismo na creche: planificação e implementação de atividades promotoras de desenvolvimento

Projeto apresentado à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade problemas de cognição e multideficiência

O franchising como paradigma de crescimento das PME em Portugal

Mestrado em Controlo e Gestão dos Negócios

Futuros: estudo de caso sobre futuros cambiais

Mestrado em Contabilidade

As alterações contabilísticas nos contratos de construção em Portugal: estudo de caso da H Tecnic de 2005 a 2010

Mestrado em Contabilidade

Dosimetria numa população de profissionais expostos a radiações ionizantes

Mestrado em Radiações Aplicadas às Tecnologias da Saúde - Área de especialização: Proteção Contra as Radiações.

Plantas ornamentais tóxicas: contributo para a sua caracterização e perceção do risco de exposição ocupacional

Mestrado em Segurança e Higiene do Trabalho.

Historical Heritage: A Study to Conservation

Considering ancient monuments and historical buildings, it seems that these mortars have proved to be durable and reliable materials. The restoration and maintenance of old renders is one of the key aspects of correct rehabilitation practice. The ideal course of action is to replace the damaged material by a material with compatible characteristics.The study in development presents the chemical, physical and morphologic analysis performed for ancient air lime mortars belonging to historical monuments: Santa Marta Fortress in the coast line Lisbon-Cascais dated from XVII century and Defense Wall of Lisbon dated from XI century, which layout could be associated to roman period. It is important to underline that the studied samples of ancient portuguese air lime mortars, have been submitted during centuries to very severe maritime environment that includes daily cycles of wet/dry, wind, friction and the constant presence of salts, generally aggressive. However, they show very good performance and conservation state, unlike most of the new air lime mortars, which are generally considered weak, not very durable, materials. This work is included in a study intending to determine key factors to the durability of these ancient materials in presence of water. Visible reaction rims around some aggregates suggests the occurrence of pozzolanic reactions between aggregates and the lime binder that creates neoformation products, such as calcium-silico-aluminates, which seems be, besides the pores filling, the responsible for the resistance and cohesion of these ancient mortars submitted to aggressive humid environments.

Theoretical Analysis of Multimodal Four-Wave Mixing in Optical Microwires

Optical fiber microwires (OFMs) are nonlinear optical waveguides that support several spatial modes. The multimodal generalized nonlinear Schrodinger equation (MM-GNLSE) is deduced taking into account the linear and nonlinear modal coupling. A detailed theoretical description of four-wave mixing (FWM) considering the modal coupling is developed. Both, the intramode and the intermode phase-matching conditions is calculated for an optical microwire in a strong guiding regime. Finally, the FWM dynamics is studied and the amplitude evolution of the pump beams, the signal and the idler are analyzed.

Seismic imaging of the western Iberian crust using ambient noise: Boundaries and internal structure of the Iberian Massif

We present new Rayleigh-wave dispersion maps of the western Iberian Peninsula for periods between 8 and 30 s, obtained from correlations of seismic ambient noise, following the recent increase in seismic broadband network density in Portugal and Spain. Group velocities have been computed for each station pair using the empirical Green's functions generated by cross-correlating one-day-length seismic ambient-noise records. The resulting high-path density allows us to obtain lateral variations of the group velocities as a function of period in cells of 0.5 degrees x 0.5 degrees with an unprecedented resolution. As a result we were able to address some of the unknowns regarding the lithospheric structure beneath SW Iberia. The dispersion maps allow the imaging of the major structural units, namely the Iberian Massif, and the Lusitanian and Algarve Meso-Cenozoic basins. The Cadiz Gulf/Gibraltar Strait area corresponds to a strong low-velocity anomaly, which can be followed to the largest period inverted, although slightly shifted to the east at longer periods. Within the Iberian Massif, second-order perturbations in the group velocities are consistent with the transitions between tectonic units composing the massif. (C) 2013 Elsevier B.V. All rights reserved.

O desenvolvimento profissional docente: a função supervisiva do coordenador de ano do 1º ciclo

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade de Supervisão em Educação