Impostos diferidos: uma análise à sua contabilização mediante a dimensão das empresas

Dissertação de Mestrado Apresentado ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do grau de Mestre em Contabilidade e Finanças, sob a orientação de: Orientador: Doutor José Campos Amorim Coorientadora: Doutora Albertina Paula Monteiro

A política agrícola comum (PAC) e o comércio internacional - estudo econométrico do efeito da PAC sobre as exportações agrícolas portuguesas para a União Europeia (1975-2012)

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Empreendedorismo e Internacionalização Orientadora: Professora Doutora Maria Clara Ribeiro Coorientadora: Mestre Maria Luísa Verdelho Alves

Terminology and knowledge engineering conference. New frontiers in the constructive symbiosis of terminology and knowledge engineering

To meet the increasing demands of the complex inter-organizational processes and the demand for continuous innovation and internationalization, it is evident that new forms of organisation are being adopted, fostering more intensive collaboration processes and sharing of resources, in what can be called collaborative networks (Camarinha-Matos, 2006:03). Information and knowledge are crucial resources in collaborative networks, being their management fundamental processes to optimize. Knowledge organisation and collaboration systems are thus important instruments for the success of collaborative networks of organisations having been researched in the last decade in the areas of computer science, information science, management sciences, terminology and linguistics. Nevertheless, research in this area didn’t give much attention to multilingual contexts of collaboration, which pose specific and challenging problems. It is then clear that access to and representation of knowledge will happen more and more on a multilingual setting which implies the overcoming of difficulties inherent to the presence of multiple languages, through the use of processes like localization of ontologies. Although localization, like other processes that involve multilingualism, is a rather well-developed practice and its methodologies and tools fruitfully employed by the language industry in the development and adaptation of multilingual content, it has not yet been sufficiently explored as an element of support to the development of knowledge representations - in particular ontologies - expressed in more than one language. Multilingual knowledge representation is then an open research area calling for cross-contributions from knowledge engineering, terminology, ontology engineering, cognitive sciences, computational linguistics, natural language processing, and management sciences. This workshop joined researchers interested in multilingual knowledge representation, in a multidisciplinary environment to debate the possibilities of cross-fertilization between knowledge engineering, terminology, ontology engineering, cognitive sciences, computational linguistics, natural language processing, and management sciences applied to contexts where multilingualism continuously creates new and demanding challenges to current knowledge representation methods and techniques. In this workshop six papers dealing with different approaches to multilingual knowledge representation are presented, most of them describing tools, approaches and results obtained in the development of ongoing projects. In the first case, Andrés Domínguez Burgos, Koen Kerremansa and Rita Temmerman present a software module that is part of a workbench for terminological and ontological mining, Termontospider, a wiki crawler that aims at optimally traverse Wikipedia in search of domainspecific texts for extracting terminological and ontological information. The crawler is part of a tool suite for automatically developing multilingual termontological databases, i.e. ontologicallyunderpinned multilingual terminological databases. In this paper the authors describe the basic principles behind the crawler and summarized the research setting in which the tool is currently tested. In the second paper, Fumiko Kano presents a work comparing four feature-based similarity measures derived from cognitive sciences. The purpose of the comparative analysis presented by the author is to verify the potentially most effective model that can be applied for mapping independent ontologies in a culturally influenced domain. For that, datasets based on standardized pre-defined feature dimensions and values, which are obtainable from the UNESCO Institute for Statistics (UIS) have been used for the comparative analysis of the similarity measures. The purpose of the comparison is to verify the similarity measures based on the objectively developed datasets. According to the author the results demonstrate that the Bayesian Model of Generalization provides for the most effective cognitive model for identifying the most similar corresponding concepts existing for a targeted socio-cultural community. In another presentation, Thierry Declerck, Hans-Ulrich Krieger and Dagmar Gromann present an ongoing work and propose an approach to automatic extraction of information from multilingual financial Web resources, to provide candidate terms for building ontology elements or instances of ontology concepts. The authors present a complementary approach to the direct localization/translation of ontology labels, by acquiring terminologies through the access and harvesting of multilingual Web presences of structured information providers in the field of finance, leading to both the detection of candidate terms in various multilingual sources in the financial domain that can be used not only as labels of ontology classes and properties but also for the possible generation of (multilingual) domain ontologies themselves. In the next paper, Manuel Silva, António Lucas Soares and Rute Costa claim that despite the availability of tools, resources and techniques aimed at the construction of ontological artifacts, developing a shared conceptualization of a given reality still raises questions about the principles and methods that support the initial phases of conceptualization. These questions become, according to the authors, more complex when the conceptualization occurs in a multilingual setting. To tackle these issues the authors present a collaborative platform – conceptME - where terminological and knowledge representation processes support domain experts throughout a conceptualization framework, allowing the inclusion of multilingual data as a way to promote knowledge sharing and enhance conceptualization and support a multilingual ontology specification. In another presentation Frieda Steurs and Hendrik J. Kockaert present us TermWise, a large project dealing with legal terminology and phraseology for the Belgian public services, i.e. the translation office of the ministry of justice, a project which aims at developing an advanced tool including expert knowledge in the algorithms that extract specialized language from textual data (legal documents) and whose outcome is a knowledge database including Dutch/French equivalents for legal concepts, enriched with the phraseology related to the terms under discussion. Finally, Deborah Grbac, Luca Losito, Andrea Sada and Paolo Sirito report on the preliminary results of a pilot project currently ongoing at UCSC Central Library, where they propose to adapt to subject librarians, employed in large and multilingual Academic Institutions, the model used by translators working within European Union Institutions. The authors are using User Experience (UX) Analysis in order to provide subject librarians with a visual support, by means of “ontology tables” depicting conceptual linking and connections of words with concepts presented according to their semantic and linguistic meaning. The organizers hope that the selection of papers presented here will be of interest to a broad audience, and will be a starting point for further discussion and cooperation.

A quest for the right word enhancing reflexivity and technology in terminology training

INTED2010, the 4th International Technology, Education and Development Conference was held in Valencia (Spain), on March 8, 9 and 10, 2010.

Towards a flexible and transparent database evolution

Applications refactorings that imply the schema evolution are common activities in programming practices. Although modern object-oriented databases provide transparent schema evolution mechanisms, those refactorings continue to be time consuming tasks for programmers. In this paper we address this problem with a novel approach based on aspect-oriented programming and orthogonal persistence paradigms, as well as our meta-model. An overview of our framework is presented. This framework, a prototype based on that approach, provides applications with aspects of persistence and database evolution. It also provides a new pointcut/advice language that enables the modularization of the instance adaptation crosscutting concern of classes, which were subject to a schema evolution. We also present an application that relies on our framework. This application was developed without any concern regarding persistence and database evolution. However, its data is recovered in each execution, as well as objects, in previous schema versions, remain available, transparently, by means of our framework.

Phenylketonuria: Protein content and amino acids profile of dishes for phenylketonuric patients. The relevance of phenylalanine

Phenylketonuria is an inborn error of metabolism, involving, in most cases, a deficient activity of phenylalanine hydroxylase. Neonatal diagnosis and a prompt special diet (low phenylalanine and natural-protein restricted diets) are essential to the treatment. The lack of data concerning phenylalanine contents of processed foodstuffs is an additional limitation for an already very restrictive diet. Our goals were to quantify protein (Kjeldahl method) and amino acid (18) content (HPLC/fluorescence) in 16 dishes specifically conceived for phenylketonuric patients, and compare the most relevant results with those of several international food composition databases. As might be expected, all the meals contained low protein levels (0.67–3.15 g/100 g) with the highest ones occurring in boiled rice and potatoes. These foods also contained the highest amounts of phenylalanine (158.51 and 62.65 mg/100 g, respectively). In contrast to the other amino acids, it was possible to predict phenylalanine content based on protein alone. Slight deviations were observed when comparing results with the different food composition databases.

Nanoparticles based Permeable Reactive Barriers as an Eco-efficient Technology for nitrate remediation in soil and groundwater

The need to increase agricultural yield led, among others, to an increase in the consumption of nitrogen based fertilizers. As a consequence, there are excessive concentrations of nitrates, the most abundant of the reactive nitrogen (Nr) species, in several areas of the world. The demographic changes and projected population growth for the next decades, and the economic shifts which are already shaping the near future are powerful drivers for a further intensification in the use of fertilizers, with a predicted increase of the nitrogen loads in soils. Nitrate easily diffuses in the subsurface environments, portraying high mobility in soils. Moreover, the presence of high nitrate loads in water has the potential to cause an array of health dysfunctions, such as methemoglobinemia and several cancers. Permeable Reactive Barriers (PRB) placed strategically relatively to the nitrate source constitute an effective technology to tackle nitrate pollution. Ergo, PRB avoid various adverse impacts resulting from the displacement of reactive nitrogen downstream along water bodies. A four stages literature review was carried out in 34 databases. Initially, a set of pertinent key words were identified to perform the initial databases searches. Then, the synonyms of those initial key words were used to carry out a second set of databases searches. The third stage comprised the identification of other additional relevant terms from the research papers identified in the previous two stages. Again, databases searches were performed with this third set of key words. The final step consisted of the identification of relevant papers from the bibliography of the relevant papers identified in the previous three stages of the literature review process. The set of papers identified as relevant for in-depth analysis were assessed considering a set of relevant characterization variables.

Fazer uma história da própria vida. Narrativa pessoal e memória comunicativa em Paul Schatz im uhrenkasten

This essay offers a reflection on the concepts of identity and personal narrative, a line of argument that is closely interlaced with a subject‘s capacity to self-representation. As self-representation is necessarily composed upon remembrance processes, the question of memory as an element that directly influences the formation of an individual‘s identity becomes an emergent topic. Bearing this objective in mind, I shall highlight the notion of biographic continuity, the ability to elaborate a personal narrative, as an essential prerogative to attain a sense of identitary cohesion and coherence. On the other hand, I will argue that not only experienced memories play a key role in this process; intermediated, received narratives from the past, memories transmitted either symbolically or by elder members of the group or, what has been meanwhile termed ―postmemory‖, also influence the development of an individual‘s identitary map. This theoretical framework will be illustrated with the novel Paul Schatz im Uhrenkasten, written by German post-Holocaust author Jan Koneffke.

Approche autofictionnelle de l'homosexualite dans l'oeuvre romanesque de Conrad Detrez. Allusion, latence et chastete

Conrad Detrez does not write ―gay novels‖ as literary critique sees this expression nowadays. However, through self-fiction, Detrez´s novels present an allusive, latent and prudish approach of this topic, which is essential in the author and narrator‘s obsessions

Localização de ontologias - elementos para a construção de uma abordagem

O desenvolvimento de recursos multilingues robustos para fazer face às exigências crescentes na complexidade dos processos intra e inter-organizacionais é um processo complexo que obriga a um aumento da qualidade nos modos de interacção e partilha dos recursos das organizações, através, por exemplo, de um maior envolvimento dos diferentes interlocutores em formas eficazes e inovadoras de colaboração. É um processo em que se identificam vários problemas e dificuldades, como sendo, no caso da criação de bases de dados lexicais multilingues, o desenvolvimento de uma arquitectura capaz de dar resposta a um conjunto vasto de questões linguísticas, como a polissemia, os padrões lexicais ou os equivalentes de tradução. Estas questões colocam-se na construção quer dos recursos terminológicos, quer de ontologias multilingues. No caso da construção de uma ontologia em diferentes línguas, processo no qual focalizaremos a nossa atenção, as questões e a complexidade aumentam, dado o tipo e propósitos do artefacto semântico, os elementos a localizar (conceitos e relações conceptuais) e o contexto em que o processo de localização ocorre. Pretendemos, assim, com este artigo, analisar o conceito e o processo de localização no contexto dos sistemas de gestão do conhecimento baseados em ontologias, tendo em atenção o papel central da terminologia no processo de localização, as diferentes abordagens e modelos propostos, bem como as ferramentas de base linguística que apoiam a implementação do processo. Procuraremos, finalmente, estabelecer alguns paralelismos entre o processo tradicional de localização e o processo de localização de ontologias, para melhor o situar e definir.

O controlo interno nas PME’s estudo de caso: impacto no desempenho do setor de compras nas PME’s do concelho de Vila Nova de Famalicão

Dissertação de Mestrado em Auditoria apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria, sob Orientação de: Professora Doutora Alcina Augusta de Sena Portugal Dias

Enterprise Risk Management e o seu impacto no desempenho das empresas: Estudo de caso de seis instituições financeiras nacionais

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Fernando Teixeira Pinto

A relação entre o governo e das sociedades e a responsabilidade social: estudo de caso das empresas cotadas no PSI20

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Mestre Helena Maria Santos de Oliveira

Numerical analysis of the initial conditions in fractional systems

Fractional dynamics is a growing topic in theoretical and experimental scientific research. A classical problem is the initialization required by fractional operators. While the problem is clear from the mathematical point of view, it constitutes a challenge in applied sciences. This paper addresses the problem of initialization and its effect upon dynamical system simulation when adopting numerical approximations. The results are compatible with system dynamics and clarify the formulation of adequate values for the initial conditions in numerical simulations.

A comunicação empresarial nos mercados internacionais através de feiras exposições

Dissertação de Mestrado Apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação do Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira