The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

The economics of language or how can language be an asset? General reflections on the European case and brief focus on the case of portuguese

In this paper, we will focus on the importance of languages as an asset to people and companies in knowledge-based society, giving special attention to the case of portuguese, not forgetting the role of Higher Education Institutions in preparing students to be part of the new creative multilingual and sucsessful class.

Language and trade: the (new) route of portuguese in the 21st century

Globalisation has eliminated frontiers and in the case of Europe helped the crossing of borders and changed forever the concept of social (and I would also say individual) geography: the rest of the world is out there; we can pretend not to see it, but we cannot avoid it. Moreover, Europe is undergoing a serious crisis, also economic, and new markets and business partners are welcome. In this context, cultural bonds like a common language can open new investment paths and give rise to successful stories. In this paper we intend to present an example of how low linguistic distance can lead to good business, even if a) in the internationalization process of the companies’ language is often forgotten as a management element and b) consumers of language products (like User Guides) are also not stimulating investment in language by the companies. Through the results of 2 studies carried out in 2010 and 2011 we will show how a pluricentric language like Portuguese is managed in multinational companies (MC) and Small and medium Enterprises (SMEs). The second study is based on an online survey questioning the effectiveness, efficiency and general quality of User Guides and the reaction of consumers to language. Results show that although playing a role in the internationalization process of companies in the same linguistic space, language is opportunistically used. On the other hand, Portuguese and Brazilian consumers show a very functional perception of the Portuguese language...

Overcoming the objectification of western classical music with the concept of music as a process

Dissertation to obtain the degree of Master in Music - Artistic Interpretation

Fractional derivatives: probability interpretation and frequency response of rational approximations

The theory of fractional calculus (FC) is a useful mathematical tool in many applied sciences. Nevertheless, only in the last decades researchers were motivated for the adoption of the FC concepts. There are several reasons for this state of affairs, namely the co-existence of different definitions and interpretations, and the necessity of approximation methods for the real time calculation of fractional derivatives (FDs). In a first part, this paper introduces a probabilistic interpretation of the fractional derivative based on the Grünwald-Letnikov definition. In a second part, the calculation of fractional derivatives through Padé fraction approximations is analyzed. It is observed that the probabilistic interpretation and the frequency response of fraction approximations of FDs reveal a clear correlation between both concepts.

Sistema de neurónios espelho no síndrome de down: estudo das variações dos ritmos Mu No Eeg

A capacidade de compreensão das acções dos outros e de imitação tem sido descrita como fundamental para a cognição social do ser humano. Recentemente tem sido atribuída a responsabilidade desta capacidade a um sistema neuronal denominado de Sistema de Neurónios Espelho, que se tem demonstrado estar afectado em perturbações mentais que se caracterizam por alterações severas da teoria da mente e da empatia, como é o caso do autismo. No caso do Síndrome de Down, verifica-se a coexistência de boas competências sociais e de capacidades práxicas e de imitação intactas, com dificuldades de interpretação de situações sociais e de reconhecimento de emoções, que nos levam a questionar acerca da actividade do seu Sistema de Neurónios Espelho. As oscilações do ritmo de frequências um (8-13 Hz) no córtex sensório-motor perante a observação de acções são consideradas um reflexo da actividade dos neurónios espelho, estando estabelecido que em pessoas saudáveis ocorre uma supressão mu na realização de movimentos com o membro superior e na sua observação quando realizados por outras pessoas. Neste estudo registou-se electroencefalograficamente a supressão dos ritmos mu em 11 pessoas com SD e em 20 pessoas sem SD nas seguintes condições: observação de um vídeo com duas bolas em movimento, observação de um vídeo com um movimento repetido de uma mão e realização movimentos com a mão. A baseline foi registada através da observação de um ponto estático. Constatamos que existe supressão dos ritmos mu na observação das acções dos outros em pessoas com Síndrome Down da mesma forma que ocorre na realização do próprio movimento, sugerindo uma relativa preservação do funcionamento dos neurónios espelho e dos mecanismos básicos de cognição social. Estes resultados vão de encontro aos estudos que apontam para a integridade das capacidades de imitação no Síndrome Down. Verificamos também que não se encontram diferenças significativas na supressão dos ritmos mu entre os grupos de pessoas com Síndrome Down e de Controlo em relação às condições usadas na investigação.

Multilingualism and interpreting: training for the EU

AGM and Conference in Mechelen 27 – 30 April 2010

Data mining techniques to support the classification of MV electricity customers

This paper describes a methodology that was developed for the classification of Medium Voltage (MV) electricity customers. Starting from a sample of data bases, resulting from a monitoring campaign, Data Mining (DM) techniques are used in order to discover a set of a MV consumer typical load profile and, therefore, to extract knowledge regarding to the electric energy consumption patterns. In first stage, it was applied several hierarchical clustering algorithms and compared the clustering performance among them using adequacy measures. In second stage, a classification model was developed in order to allow classifying new consumers in one of the obtained clusters that had resulted from the previously process. Finally, the interpretation of the discovered knowledge are presented and discussed.

Intersubjectivity and a practical intersubjective ethics of translation

This essay suggests that the intersubjectivity in translation should be given priority because different stages of the translation activity have different subjects, and presents a practical intersubjective ethics of translation based on an interpretation of the intersubjective relations connected with translation activities in a perspective of game theory in the hope that it can equip us with better explanations of the translator’s calculations or considerations in the professional practice.

Phonological and articulation treatment approaches in Portuguese children with speech and language impairments: a randomized controlled intervention study

Background: In Portugal, the routine clinical practice of speech and language therapists (SLTs) in treating children with all types of speech sound disorder (SSD) continues to be articulation therapy (AT). There is limited use of phonological therapy (PT) or phonological awareness training in Portugal. Additionally, at an international level there is a focus on collecting information on and differentiating between the effectiveness of PT and AT for children with different types of phonologically based SSD, as well as on the role of phonological awareness in remediating SSD. It is important to collect more evidence for the most effective and efficient type of intervention approach for different SSDs and for these data to be collected from diverse linguistic and cultural perspectives. Aims: To evaluate the effectiveness of a PT and AT approach for treatment of 14 Portuguese children, aged 4.0–6.7 years, with a phonologically based SSD. Methods & Procedures: The children were randomly assigned to one of the two treatment approaches (seven children in each group). All children were treated by the same SLT, blind to the aims of the study, over three blocks of a total of 25 weekly sessions of intervention. Outcome measures of phonological ability (percentage of consonants correct (PCC), percentage occurrence of different phonological processes and phonetic inventory) were taken before and after intervention. A qualitative assessment of intervention effectiveness from the perspective of the parents of participants was included. Outcomes & Results: Both treatments were effective in improving the participants’ speech, with the children receiving PT showing a more significant improvement in PCC score than those receiving the AT. Children in the PT group also showed greater generalization to untreated words than those receiving AT. Parents reported both intervention approaches to be as effective in improving their children’s speech. Conclusions & Implications: The PT (combination of expressive phonological tasks, phonological awareness, listening and discrimination activities) proved to be an effective integrated method of improving phonological SSD in children. These findings provide some evidence for Portuguese SLTs to employ PT with children with phonologically based SSD

Properties of tantalum oxynitride thin films produced by magnetron sputtering: the influence of processing parameters

The main purpose of this work is to present and to interpret the change of structure and physical properties of tantalum oxynitride (TaNxOy) thin films, produced by dc reactive magnetron sputtering, by varying the processing parameters. A set of TaNxOy films was prepared by varying the reactive gases flow rate, using a N2/O2 gas mixture with a concentration ratio of 17:3. The different films, obtained by this process, exhibited significant differences. The obtained composition and the interpretation of X-ray diffraction results, shows that, depending on the partial pressure of the reactive gases, the films are: essentially dark grey metallic, when the atomic ratio (N + O)/Ta < 0.1, evidencing a tetragonal β-Ta structure; grey-brownish, when 0.1 < (N + O)/Ta < 1, exhibiting a face-centred cubic (fcc) TaN-like structure; and transparent oxide-type, when (N + O)/Ta > 1, evidencing the existence of Ta2O5, but with an amorphous structure. These transparent films exhibit refractive indexes, in the visible region, always higher than 2.0. The wear resistance of the films is relatively good. The best behaviour was obtained for the films with (N + O)/Ta ≈ 0.5 and (N + O)/Ta ≈ 1.3.

Detection of quasi-periodic processes in complex systems: how do we quantitatively describe their properties?

It has been shown that in reality at least two general scenarios of data structuring are possible: (a) a self-similar (SS) scenario when the measured data form an SS structure and (b) a quasi-periodic (QP) scenario when the repeated (strongly correlated) data form random sequences that are almost periodic with respect to each other. In the second case it becomes possible to describe their behavior and express a part of their randomness quantitatively in terms of the deterministic amplitude–frequency response belonging to the generalized Prony spectrum. This possibility allows us to re-examine the conventional concept of measurements and opens a new way for the description of a wide set of different data. In particular, it concerns different complex systems when the ‘best-fit’ model pretending to be the description of the data measured is absent but the barest necessity of description of these data in terms of the reduced number of quantitative parameters exists. The possibilities of the proposed approach and detection algorithm of the QP processes were demonstrated on actual data: spectroscopic data recorded for pure water and acoustic data for a test hole. The suggested methodology allows revising the accepted classification of different incommensurable and self-affine spatial structures and finding accurate interpretation of the generalized Prony spectroscopy that includes the Fourier spectroscopy as a partial case.

Some reflections on acquisition, processing and analysis of statistical data in forest soils

Beyond the classical statistical approaches (determination of basic statistics, regression analysis, ANOVA, etc.) a new set of applications of different statistical techniques has increasingly gained relevance in the analysis, processing and interpretation of data concerning the characteristics of forest soils. This is possible to be seen in some of the recent publications in the context of Multivariate Statistics. These new methods require additional care that is not always included or refered in some approaches. In the particular case of geostatistical data applications it is necessary, besides to geo-reference all the data acquisition, to collect the samples in regular grids and in sufficient quantity so that the variograms can reflect the spatial distribution of soil properties in a representative manner. In the case of the great majority of Multivariate Statistics techniques (Principal Component Analysis, Correspondence Analysis, Cluster Analysis, etc.) despite the fact they do not require in most cases the assumption of normal distribution, they however need a proper and rigorous strategy for its utilization. In this work, some reflections about these methodologies and, in particular, about the main constraints that often occur during the information collecting process and about the various linking possibilities of these different techniques will be presented. At the end, illustrations of some particular cases of the applications of these statistical methods will also be presented.

Multidimensional scaling visualization of earthquake phenomena

Earthquakes are associated with negative events, such as large number of casualties, destruction of buildings and infrastructures, or emergence of tsunamis. In this paper, we apply the Multidimensional Scaling (MDS) analysis to earthquake data. MDS is a set of techniques that produce spatial or geometric representations of complex objects, such that, objects perceived to be similar/distinct in some sense are placed nearby/distant on the MDS maps. The interpretation of the charts is based on the resulting clusters since MDS produces a different locus for each similarity measure. In this study, over three million seismic occurrences, covering the period from January 1, 1904 up to March 14, 2012 are analyzed. The events, characterized by their magnitude and spatiotemporal distributions, are divided into groups, either according to the Flinn–Engdahl seismic regions of Earth or using a rectangular grid based in latitude and longitude coordinates. Space-time and Space-frequency correlation indices are proposed to quantify the similarities among events. MDS has the advantage of avoiding sensitivity to the non-uniform spatial distribution of seismic data, resulting from poorly instrumented areas, and is well suited for accessing dynamics of complex systems. MDS maps are proven as an intuitive and useful visual representation of the complex relationships that are present among seismic events, which may not be perceived on traditional geographic maps. Therefore, MDS constitutes a valid alternative to classic visualization tools, for understanding the global behavior of earthquakes.

Automatização de testes à framework myMIS

Atualmente, verifica-se um aumento na necessidade de software feito à medida do cliente, que se consiga adaptar de forma rápida as constantes mudanças da sua área de negócio. Cada cliente tem os seus problemas concretos que precisa de resolver, não lhe sendo muitas vezes possível dispensar uma elevada quantidade de recursos para atingir os fins pretendidos. De forma a dar resposta a estes problemas surgiram várias arquiteturas e metodologias de desenvolvimento de software, que permitem o desenvolvimento ágil de aplicações altamente configuráveis, que podem ser personalizadas por qualquer utilizador das mesmas. Este dinamismo, trazido para as aplicações sobre a forma de modelos que são personalizados pelos utilizadores e interpretados por uma plataforma genérica, cria maiores desafios no momento de realizar testes, visto existir um número de variáveis consideravelmente maior que numa aplicação com uma arquitetura tradicional. É necessário, em todos os momentos, garantir a integridade de todos os modelos, bem como da plataforma responsável pela sua interpretação, sem ser necessário o desenvolvimento constante de aplicações para suportar os testes sobre os diferentes modelos. Esta tese debruça-se sobre uma aplicação, a plataforma myMIS, que permite a interpretação de modelos orientados à gestão, escritos numa linguagem específica de domínio, sendo realizada a avaliação do estado atual e definida uma proposta de práticas de testes a aplicar no desenvolvimento da mesma. A proposta resultante desta tese permitiu verificar que, apesar das dificuldades inerentes à arquitetura da aplicação, o desenvolvimento de testes de uma forma genérica é possível, podendo as mesmas lógicas ser utilizadas para o teste de diversos modelos distintos.