A lei de bases da economia social portuguesa: do projeto ao texto final

ISSN 1577-4430, com fator de impacto, calculado pelo IN-RECS (http://ec3.ugr.es/in-recj/ii/Derecho_Civil-2010.htm), Bases de dados de indexação: LATINDEX, DIALNET, ISOC, COMLUDOC e AGRIS]

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

O combate ao branqueamento de capitais em Portugal

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Mestre Gabriela Maria Azevedo Pinheiro

Preços de transferência – o caso português

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Mestre Gabriela Pinheiro

Insolvência e Recuperação de Empresas: o papel do administrador judicial

Dissertação de Mestrado em Solicitadoria

O Poder Tributário das Autarquias

Dissertação de Mestrado em Solicitadoria

A Review on the Characterization of Signals and Systems by Power Law Distributions

Power laws, also known as Pareto-like laws or Zipf-like laws, are commonly used to explain a variety of real world distinct phenomena, often described merely by the produced signals. In this paper, we study twelve cases, namely worldwide technological accidents, the annual revenue of America׳s largest private companies, the number of inhabitants in America׳s largest cities, the magnitude of earthquakes with minimum moment magnitude equal to 4, the total burned area in forest fires occurred in Portugal, the net worth of the richer people in America, the frequency of occurrence of words in the novel Ulysses, by James Joyce, the total number of deaths in worldwide terrorist attacks, the number of linking root domains of the top internet domains, the number of linking root domains of the top internet pages, the total number of human victims of tornadoes occurred in the U.S., and the number of inhabitants in the 60 most populated countries. The results demonstrate the emergence of statistical characteristics, very close to a power law behavior. Furthermore, the parametric characterization reveals complex relationships present at higher level of description.

Power Law Behavior and Self-similarity in Modern Industrial Accidents

Advances in technology have produced more and more intricate industrial systems, such as nuclear power plants, chemical centers and petroleum platforms. Such complex plants exhibit multiple interactions among smaller units and human operators, rising potentially disastrous failure, which can propagate across subsystem boundaries. This paper analyzes industrial accident data-series in the perspective of statistical physics and dynamical systems. Global data is collected from the Emergency Events Database (EM-DAT) during the time period from year 1903 up to 2012. The statistical distributions of the number of fatalities caused by industrial accidents reveal Power Law (PL) behavior. We analyze the evolution of the PL parameters over time and observe a remarkable increment in the PL exponent during the last years. PL behavior allows prediction by extrapolation over a wide range of scales. In a complementary line of thought, we compare the data using appropriate indices and use different visualization techniques to correlate and to extract relationships among industrial accident events. This study contributes to better understand the complexity of modern industrial accidents and their ruling principles.

Cohesive law estimation of adhesive joints in mode II condition

The adhesive bonding technique enables both weight and complexity reduction in structures that require some joining technique to be used on account of fabrication/component shape issues. Because of this, adhesive bonding is also one of the main repair methods for metal and composite structures by the strap and scarf configurations. The availability of strength prediction techniques for adhesive joints is essential for their generalized application and it can rely on different approaches, such as mechanics of materials, conventional fracture mechanics or damage mechanics. These two last techniques depend on the measurement of the fracture toughness (GC) of materials. Within the framework of damage mechanics, a valid option is the use of Cohesive Zone Modelling (CZM) coupled with Finite Element (FE) analyses. In this work, CZM laws for adhesive joints considering three adhesives with varying ductility were estimated. The End-Notched Flexure (ENF) test geometry was selected based on overall test simplicity and results accuracy. The adhesives Araldite® AV138, Araldite® 2015 and Sikaforce® 7752 were studied between high-strength aluminium adherends. Estimation of the CZM laws was carried out by an inverse methodology based on a curve fitting procedure, which enabled a precise estimation of the adhesive joints’ behaviour. The work allowed to conclude that a unique set of shear fracture toughness (GIIC) and shear cohesive strength (ts0) exists for each specimen that accurately reproduces the adhesive layer’ behaviour. With this information, the accurate strength prediction of adhesive joints in shear is made possible by CZM.

Branqueamento de capitais

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor José Amorim