A importância da informação contabilística multidimensional face às necessidades dos múltiplos stakeholders: estudo de caso da entidade BETA, SROC, Lda.

Mestrado em Contabilidade

A Pitch Control Malfunction Analysis for Wind Turbines with Permanent Magnet Synchronous Generator and Full-power Converters: Proportional Integral Versus Fractional-order Controllers

A transient analysis for two full-power converter wind turbines equipped with a permanent magnet synchronous generator is studied in this article, taking into consideration, as a new contribution to earlier studies, a pitch control malfunction. The two full-power converters considered are, respectively, a two-level and a multi-level converter. Moreover, a novel control strategy based on fractional-order controllers for wind turbines is studied. Simulation results are presented; conclusions are in favor of the novel control strategy, improving the quality of the energy injected into the electric grid.

Interest rate exposure of Spanish banks: A nonparametric analysis

Interest rate risk is one of the major financial risks faced by banks due to the very nature of the banking business. The most common approach in the literature has been to estimate the impact of interest rate risk on banks using a simple linear regression model. However, the relationship between interest rate changes and bank stock returns does not need to be exclusively linear. This article provides a comprehensive analysis of the interest rate exposure of the Spanish banking industry employing both parametric and non parametric estimation methods. Its main contribution is to use, for the first time in the context of banks’ interest rate risk, a nonparametric regression technique that avoids the assumption of a specific functional form. One the one hand, it is found that the Spanish banking sector exhibits a remarkable degree of interest rate exposure, although the impact of interest rate changes on bank stock returns has significantly declined following the introduction of the euro. Further, a pattern of positive exposure emerges during the post-euro period. On the other hand, the results corresponding to the nonparametric model support the expansion of the conventional linear model in an attempt to gain a greater insight into the actual degree of exposure.

Beyond methodological nationalism: The contribution of Robert E. Park to the history of intercultural communication

The legacy of nineteenth century social theory followed a “nationalist” model of society, assuming that analysis of social realities depends upon national boundaries, taking the nation-state as the primary unit of analysis, and developing the concept of methodological nationalism. This perspective regarded the nation-state as the natural - and even necessary - form of society in modernity. Thus, the constitution of large cities, at the end of the 19th century, through the intense flows of immigrants coming from diverse political and linguistic communities posed an enormous challenge to all social research. One of the most significant studies responding to this set of issues was The Immigrant Press and its Control, by Robert E. Park, one of the most prominent American sociologists of the first half of the 20th century. The Immigrant Press and its Control was part of a larger project entitled Americanization Studies: The Acculturation of Immigrant Group into American Society, funded by the Carnagie Corporation following World War I, taking as its goal to study the so-called “Americanization methods” during the 1920s. This paper revisits that particular work by Park to reveal how his detailed analysis of the role of the immigrant press overcame the limitations of methodological nationalism. By granting importance to language as a tool uniting each community and by showing how the strength of foreign languages expressed itself through the immigrant press, Park demonstrated that the latter produces a more ambivalent phenomenon than simply the assimilation of immigrants. On the one hand, the immigrant press served as a connecting force, driven by the desire to preserve the mother tongue and culture while at the same time awakening national sentiments that had, until then, remained diffuse. Yet, on the other hand, it facilitated the adjustment of immigrants to the American context. As a result, Park’s work contributes to our understanding of a particular liminal moment inherent within many intercultural contexts, the space between emigrant identity (emphasizing the country of origin) and immigrant identity (emphasizing the newly adopted country). His focus on the role played by media in the socialization of immigrant groups presaged later work on this subject by communication scholars. Focusing attention on Park’s research leads to other studies of the immigrant experience from the same period (e.g., Thomas & Znaniecki, The Polish Peasant in Europe and America), and also to insights on multi-presence and interculturality as significant but often overlooked phenomena in the study of immigrant socialization.

Moisture recycling in the Iberian Peninsula from a regional climate simulation: spatiotemporal analysis and impact on the precipitation regime

The contribution of the evapotranspiration from a certain region to the precipitation over the same area is referred to as water recycling. In this paper, we explore the spatiotemporal links between the recycling mechanism and the Iberian rainfall regime. We use a 9 km resolution Weather Research and Forecasting simulation of 18 years (1990-2007) to compute local and regional recycling ratios over Iberia, at the monthly scale, through both an analytical and a numerical recycling model. In contrast to coastal areas, the interior of Iberia experiences a relative maximum of precipitation in spring, suggesting a prominent role of land-atmosphere interactions on the inland precipitation regime during this period of the year. Local recycling ratios are the highest in spring and early summer, coinciding with those areas where this spring peak of rainfall represents the absolute maximum in the annual cycle. This confirms that recycling processes are crucial to explain the Iberian spring precipitation, particularly over the eastern and northeastern sectors. Average monthly recycling values range from 0.04 in December to 0.14 in June according to the numerical model and from 0.03 in December to 0.07 in May according to the analytical procedure. Our analysis shows that the highest values of recycling are limited by the coexistence of two necessary mechanisms: (1) the availability of sufficient soil moisture and (2) the occurrence of appropriate synoptic configurations favoring the development of convective regimes. The analyzed surplus of rainfall in spring has a critical impact on agriculture over large semiarid regions of the interior of Iberia.

Intraplate seismicity across the Cape Verde swell: a contribution from a temporary seismic network

We present an analysis and characterization of the regional seismicity recorded by a temporary broadband seismic network deployed in the Cape Verde archipelago between November 2007 and September 2008. The detection of earthquakes was based on spectrograms, allowing the discrimination from low-frequency volcanic signals, resulting in 358 events of which 265 were located, the magnitudes usually being smaller than 3. For the location, a new 1-D P-velocity model was derived for the region showing a crust consistent with an oceanic crustal structure. The seismicity is located mostly offshore the westernmost and geologically youngest areas of the archipelago, near the islands of Santo Antao and Sao Vicente in the NW and Brava and Fogo in the SW. The SW cluster has a lower occurrence rate and corresponds to seismicity concentrated mainly along an alignment between Brava and the Cadamosto seamount presenting normal faulting mechanisms. The existence of the NW cluster, located offshore SW of Santo Antao, was so far unknown and concentrates around a recently recognized submarine cone field; this cluster presents focal depths extending from the crust to the upper mantle and suggests volcanic unrest No evident temporal behaviour could be perceived, although the events tend to occur in bursts of activity lasting a few days. In this recording period, no significant activity was detected at Fogo volcano, the most active volcanic edifice in Cape Verde. The seismicity characteristics point mainly to a volcanic origin. The correlation of the recorded seismicity with active volcanic structures agrees with the tendency for a westward migration of volcanic activity in the archipelago as indicated by the geologic record. (C) 2014 Elsevier B.V. All rights reserved.

The contribution of cellblock – histogel – in bronchial washing samples

Introduction: The cellblock is a technique that enables the pathologist to study the morphological detail of residual samples and can be used when it is necessary to perform additional diagnostic techniques. Objective: Demonstrate the processing of bronchial washings in liquid based cytology to cellblock using HistoGel in residual samples, evaluating the morphology and preservation of cytological material. Methods: There were used 40 residual samples from bronchial washings in liquid based cytology, after determination of the clinical diagnosis, being made subsequently 40 cellblocks using HistoGel. For each cellblock there was made one histological section for analysis of cell morphology, which was subsequently stained with the routine histological staining. After microscope observation, the morphology was evaluated by 3 experts in the field of pathology, based on the parameters: Cellularity, Preservation and Background. Results: The average final score of 3 evaluators, on a scale of 0 to 100, in assessing the morphology of the 40 samples was 55.6. From the 40 histological sections, 5 of them were considered not viable for evaluation. Conclusions: The results obtained indicate median quality maintenance of morphology. However, it is noted that in only 5 cases it was not possible to determine an evaluation, knowing from the outset that these are residual samples with a very scant cellularity. Thus, it is possible to say that the processing of bronchial washings to cellblock using HistoGel contributes to a concentration of the cytological material, allowing its evaluation and subsequent diagnosis. Additional diagnostic techniques are shown equally viable in these cellblocks.