40 resultados para CURRENT ACCOUNT

em Instituto Politécnico do Porto, Portugal


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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 Dr. Luís Pereira Gomes

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A reabilitação de edifícios antigos tem vindo a alcançar uma maior importância na actual narrativa da organização das cidades, devido à inevitável necessidade de reabilitar o património arquitetónico dos centros degradados, sendo vista pelo setor da construção civil como uma atividade com potencial de desenvolvimento para todos os intervenientes na construção. Torna-se, por isso, num tema consensual e extremamente interessante como objeto de estudo e reflexão, concretamente na cidade do Porto, onde se pode encontrar um centro histórico classificado. Nesta perspetiva deve ser dada a devida relevância à preservação do património construído, reabilitando-o para que a população regresse ao centro urbano. O presente relatório tem como base um estágio desenvolvido na empresa Porto Vivo, Sociedade de Reabilitação Urbana (SRU) da Baixa do Porto. Numa primeira parte deste trabalho será feita uma reflexão sobre a reabilitação urbana, registando a evolução que esta tem vindo a sofrer ao longo dos tempos, tendo posteriormente o foco na cidade do Porto, mais concretamente no centro histórico da cidade. Também será dado ênfase à intervenção da Porto Vivo SRU. Numa segunda parte, serão abordados os tipos de estrutura predominantes no centro histórico da cidade do Porto, nomeadamente, estruturas de madeira e estruturas de alvenaria de pedra. Por fim, na terceira parte deste trabalho analisaremos dois casos de obra. Como corolário, apresentamos a conclusão do trabalho onde se incluem propostas e sugestões para o seu desenvolvimento futuro.

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O estágio realizado ocorreu numa empresa do Grupo Quantal, empresa essa que para além de fabricar e comercializar portas de segurança, presta serviços de qualidade no que diz respeito à construção, arquitetura e acabamentos. A pensar na constante inovação e nas melhores tendências mundiais, a empresa decidiu apostar na produção e comercialização de um novo produto, as casas de construção rápida, pretendendo com este tipo de construção não só evoluir em relação às soluções de mercado, mas manter-se na linha da frente do desenvolvimento. O objetivo deste estágio centrou-se assim na colaboração da realização de um Plano de Negócios para a produção e comercialização de casas de construção rápida, por forma a estruturar as principais ideias e objetivos que se deseja atingir, definindo os passos necessários para que os mesmos sejam alcançados e os riscos e as incertezas sejam diminuídos, para que se consiga com maior exatidão analisar a viabilidade económica e financeira do projeto. Complementarmente, no decurso do estágio foram ainda realizadas atividades usuais de um departamento financeiro: reconciliações bancárias, análise de extratos de conta corrente dos fornecedores e clientes, conversação com clientes e fornecedores para definirmos previsões de recebimento e pagamento respetivamente, elaboração de mapas de fluxos de caixa, e preparação de informação para o Plano de Tesouraria.

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The higher education system in Europe is currently under stress and the debates over its reform and future are gaining momentum. Now that, for most countries, we are in a time for change, in the overall society and the whole education system, the legal and political dimensions have gained prominence, which has not been followed by a more integrative approach of the problem of order, its reform and the issue of regulation, beyond the typical static and classical cost-benefit analyses. The two classical approaches for studying (and for designing the policy measures of) the problem of the reform of the higher education system - the cost-benefit analysis and the legal scholarship description - have to be integrated. This is the argument of our paper that the very integration of economic and legal approaches, what Warren Samuels called the legal-economic nexus, is meaningful and necessary, especially if we want to address the problem of order (as formulated by Joseph Spengler) and the overall regulation of the system. On the one hand, and without neglecting the interest and insights gained from the cost-benefit analysis, or other approaches of value for money assessment, we will focus our study on the legal, social and political aspects of the regulation of the higher education system and its reform in Portugal. On the other hand, the economic and financial problems have to be taken into account, but in a more inclusive way with regard to the indirect and other socio-economic costs not contemplated in traditional or standard assessments of policies for the tertiary education sector. In the first section of the paper, we will discuss the theoretical and conceptual underpinning of our analysis, focusing on the evolutionary approach, the role of critical institutions, the legal-economic nexus and the problem of order. All these elements are related to the institutional tradition, from Veblen and Commons to Spengler and Samuels. The second section states the problem of regulation in the higher education system and the issue of policy formulation for tackling the problem. The current situation is clearly one of crisis with the expansion of the cohorts of young students coming to an end and the recurrent scandals in private institutions. In the last decade, after a protracted period of extension or expansion of the system, i. e., the continuous growth of students, universities and other institutions are competing harder to gain students and have seen their financial situation at risk. It seems that we are entering a period of radical uncertainty, higher competition and a new configuration that is slowly building up is the growth in intensity, which means upgrading the quality of the higher learning and getting more involvement in vocational training and life-long learning. With this change, and along with other deep ones in the Portuguese society and economy, the current regulation has shown signs of maladjustment. The third section consists of our conclusions on the current issue of regulation and policy challenge. First, we underline the importance of an evolutionary approach to a process of change that is essentially dynamic. A special attention will be given to the issues related to an evolutionary construe of policy analysis and formulation. Second, the integration of law and economics, through the notion of legal economic nexus, allows us to better define the issues of regulation and the concrete problems that the universities are facing. One aspect is the instability of the political measures regarding the public administration and on which the higher education system depends financially, legally and institutionally, to say the least. A corollary is the lack of clear strategy in the policy reforms. Third, our research criticizes several studies, such as the one made by the OECD in late 2006 for the Ministry of Science, Technology and Higher Education, for being too static and neglecting fundamental aspects of regulation such as the logic of actors, groups and organizations who are major players in the system. Finally, simply changing the legal rules will not necessary per se change the behaviors that the authorities want to change. By this, we mean that it is not only remiss of the policy maker to ignore some of the critical issues of regulation, namely the continuous non-respect by academic management and administrative bodies of universities of the legal rules that were once promulgated. Changing the rules does not change the problem, especially without the necessary debates form the different relevant quarters that make up the higher education system. The issues of social interaction remain as intact. Our treatment of the matter will be organized in the following way. In the first section, the theoretical principles are developed in order to be able to study more adequately the higher education transformation with a modest evolutionary theory and a legal and economic nexus of the interactions of the system and the policy challenges. After describing, in the second section, the recent evolution and current working of the higher education in Portugal, we will analyze the legal framework and the current regulatory practices and problems in light of the theoretical framework adopted. We will end with some conclusions on the current problems of regulation and the policy measures that are discusses in recent years.

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Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada por Mestre Alcina Portugal Dias

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Renewable based power generation has significantly increased over the last years. However, this process has evolved separately from electricity markets, leading to an inadequacy of the present market models to cope with huge quantities of renewable energy resources, and to take full advantage of the presently existing and the increasing envisaged renewable based and distributed energy resources. This paper proposes the modelling of electricity markets at several levels (continental, regional and micro), taking into account the specific characteristics of the players and resources involved in each level and ensuring that the proposed models accommodate adequate business models able to support the contribution of all the resources in the system, from the largest to the smaller ones. The proposed market models are integrated in MASCEM (Multi- Agent Simulator of Competitive Electricity Markets), using the multi agent approach advantages for overcoming the current inadequacy and significant limitations of the presently existing electricity market simulators to deal with the complex electricity market models that must be adopted.

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Currently, Power Systems (PS) already accommodate a substantial penetration of DG and operate in competitive environments. In the future PS will have to deal with largescale integration of DG and other distributed energy resources (DER), such as storage means, and provide to market agents the means to ensure a flexible and secure operation. This cannot be done with the traditional PS operation. SCADA (Supervisory Control and Data Acquisition) is a vital infrastructure for PS. Current SCADA adaptation to accommodate the new needs of future PS does not allow to address all the requirements. In this paper we present a new conceptual design of an intelligent SCADA, with a more decentralized, flexible, and intelligent approach, adaptive to the context (context awareness). Once a situation is characterized, data and control options available to each entity are re-defined according to this context, taking into account operation normative and a priori established contracts. The paper includes a case-study of using future SCADA features to use DER to deal with incident situations, preventing blackouts.

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Currently, power systems (PS) already accommodate a substantial penetration of distributed generation (DG) and operate in competitive environments. In the future, as the result of the liberalisation and political regulations, PS will have to deal with large-scale integration of DG and other distributed energy resources (DER), such as storage and provide market agents to ensure a flexible and secure operation. This cannot be done with the traditional PS operational tools used today like the quite restricted information systems Supervisory Control and Data Acquisition (SCADA) [1]. The trend to use the local generation in the active operation of the power system requires new solutions for data management system. The relevant standards have been developed separately in the last few years so there is a need to unify them in order to receive a common and interoperable solution. For the distribution operation the CIM models described in the IEC 61968/70 are especially relevant. In Europe dispersed and renewable energy resources (D&RER) are mostly operated without remote control mechanisms and feed the maximal amount of available power into the grid. To improve the network operation performance the idea of virtual power plants (VPP) will become a reality. In the future power generation of D&RER will be scheduled with a high accuracy. In order to realize VPP decentralized energy management, communication facilities are needed that have standardized interfaces and protocols. IEC 61850 is suitable to serve as a general standard for all communication tasks in power systems [2]. The paper deals with international activities and experiences in the implementation of a new data management and communication concept in the distribution system. The difficulties in the coordination of the inconsistent developed in parallel communication and data management standards - are first addressed in the paper. The upcoming unification work taking into account the growing role of D&RER in the PS is shown. It is possible to overcome the lag in current practical experiences using new tools for creating and maintenance the CIM data and simulation of the IEC 61850 protocol – the prototype of which is presented in the paper –. The origin and the accuracy of the data requirements depend on the data use (e.g. operation or planning) so some remarks concerning the definition of the digital interface incorporated in the merging unit idea from the power utility point of view are presented in the paper too. To summarize some required future work has been identified.

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Shopping centers present a rich and heterogeneous environment, where IT systems can be implemented in order to support the needs of its actors. However, due to the environment complexity, several feasibility issues emerge when designing both the logical and physical architecture of such systems. Additionally, the system must be able to cope with the individual needs of each actor, and provide services that are easily adopted by them, taking into account several sociological and economical aspects. In this sense, we present an overview of current support systems for shopping center environments. From this overview, a high-level model of the domain (involving actors and services) is described along with challenges and possible features in the context of current Semantic Web, mobile device and sensor technologies.

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Orientado por Mestre Anabela Ribeiro e Prof. Doutora Clara Ribeiro

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The globalization is a process of economical, social, cultural and political integration motivated by the needs generated by a consumption-orientated society and a set of factors that have led to its development, such as reducing transport costs, the technological advancement and the development of communication networks. However, the phenomenon of globalization has been accompanied by increasing levels of insecurity as a result of various types of threats and transnational crimes that the International Community seeks to control and minimize. Throughout this work, we examined how the globalization process has been developing and how nations are able to maintain security levels consistent with their economical status and social development, without disturbing the normal course of organizations’ economical activity and the well-being of people. From the investigation developed we concluded that, besides the confirmation that economic integration and the opening of markets have influence on internal consumption, market globalization and migrations have been causing modifications in the consumption habits. We also concluded that the security measures implemented by States or by the International Community affect international trade, but do not imply disproportionate costs or significant delays in transactions. Likewise, we concluded that the control measures implemented in international trade are sufficient to ensure the safety of the people and nations, enabling us to confirm two of the three conjectures raised in this study.

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Neste trabalho é abordado o estágio efectuado por um período de sete meses na E.A. (Engenheiros Associados) e um estudo de caso sobre as tecnologias aplicadas no isolamento térmico de paredes exteriores. Na primeira parte deste relatório é efectuada uma breve caracterização da empresa e da sua actividade no mercado. A Engenheiros e Associados tem a sua estrutura assente nos seguintes sectores: Técnico-Comercial, de Aprovisionamento e de Gestão Administrativa; da qual foi efectuada uma descrição do trabalho desenvolvido em cada um desses sectores, nomeadamente a permanência na obra e as visitas e diligências às obras. A segunda parte deste relatório, que é a parte fulcral do trabalho desenvolvido, assenta sobre o sistema de ETICS (External Thermal Insulation Composite System), ou seja, o sistema de reboco delgado armado sobre isolamento térmico. Foi utilizado o sistema Cappotto na Obra de Requalificação da Urbanização de Vila d’Este – 1ª Fase. Após uma breve apresentação e evolução da história do ETICS ao longo do tempo, é exposta a caracterização da obra onde vai ser aplicado o sistema, que recai sobre a tipologia dos edifícios. Refira-se que, neste relatório, os edifícios por serem de construção túnel se dividem em três tipos: tipo plana ou corrente, tipo ângulo e tipo topo. Na Analise de Patologias efectuada evidenciam-se as fissuras e a humidade presentes em quase toda a extensão dos referidos edifícios antes do tratamento, tornando-as assim as principais anomalias destes edifícios. Foram elemento de foco as anomalias existentes nos edifícios, como: Deterioração do fibrocimento; Insuficiência das caleiras; Deficiências das impermeabilizações; Ausência de rufos; Deficiência das ligações; Degradação do revestimento e pintura; Fissuração do reboco; Degradação dos forros exteriores; Deterioração das padieiras; Deterioração dos peitoris; Deterioração das juntas de dilatação; Infiltrações e condensações; Ruptura das canalizações; Deslocamentos; Deficiências de ventilação; Deficiências de estanqueidade; Inexistência de Sistema de combate a incêndios. Para estas patologias são apresentadas as propostas de solução de forma a eliminar as mesmas. Sendo o ETICS escolhido por ser o sistema que elimina a maior parte destas patologias, tendo em conta uma relação de qualidade/preço, é abordada de uma forma detalhada e extensiva da aplicação do sistema antes, durante e depois da obra em si. Assim como, é feita uma descrição pormenorizada do material utilizado para a implementação do sistema. A análise dos pontos críticos refere-se a zonas sensíveis onde há a necessidade de reforço do sistema com vista a eliminar o aparecimento posterior de patologias, como por exemplo as características de suporte. Após a aplicação do sistema podem aparecer algumas patologias das quais se destaca o facto dos produtos serem preparados em obra, o erro humano nas dosagens do fabricante e no acrescento de água sem necessidade e a par das condições climatéricas, são as causas mais comuns do aparecimento de anomalias no sistema de ETICS, provocando fissurações e infiltrações, que são descritas neste relatório. É também abordada a manutenção e reparação do sistema, onde a manutenção refere-se à lavagem e à remoção de microorganismos das paredes e posterior pintura. A reparação dos danos divide-se em dois tipos, áreas até 2 cm2 e áreas maiores que 2 cm2. Por fim, são apresentados alguns rendimentos, que foram possíveis obter ao longo do desenvolvimento do trabalho, dos materiais e da mão-de-obra, dando origem aos custos directos. Sendo também abordadas as vantagens e desvantagens do sistema desde o seu início até à sua conclusão.

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Smartphones and other internet enabled devices are now common on our everyday life, thus unsurprisingly a current trend is to adapt desktop PC applications to execute on them. However, since most of these applications have quality of service (QoS) requirements, their execution on resource-constrained mobile devices presents several challenges. One solution to support more stringent applications is to offload some of the applications’ services to surrogate devices nearby. Therefore, in this paper, we propose an adaptable offloading mechanism which takes into account the QoS requirements of the application being executed (particularly its real-time requirements), whilst allowing offloading services to several surrogate nodes. We also present how the proposed computing model can be implemented in an Android environment

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Most current-generation Wireless Sensor Network (WSN) nodes are equipped with multiple sensors of various types, and therefore support for multi-tasking and multiple concurrent applications is becoming increasingly common. This trend has been fostering the design of WSNs allowing several concurrent users to deploy applications with dissimilar requirements. In this paper, we extend the advantages of a holistic programming scheme by designing a novel compiler-assisted scheduling approach (called REIS) able to identify and eliminate redundancies across applications. To achieve this useful high-level optimization, we model each user application as a linear sequence of executable instructions. We show how well-known string-matching algorithms such as the Longest Common Subsequence (LCS) and the Shortest Common Super-sequence (SCS) can be used to produce an optimal merged monolithic sequence of the deployed applications that takes into account embedded scheduling information. We show that our approach can help in achieving about 60% average energy savings in processor usage compared to the normal execution of concurrent applications.

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We consider the global scheduling problem of multimode real-time systems upon identical multiprocessor platforms. During the execution of a multimode system, the system can change from one mode to another such that the current task set is replaced with a new task set. Thereby, ensuring that deadlines are met requires not only that a schedulability test is performed on tasks in each mode but also that (i) a protocol for transitioning from one mode to another is specified and (ii) a schedulability test for each transition is performed. In this paper, we extend the synchronous transition protocol SM-MSO in order to take into account mode-independent tasks [1], i.e., tasks of which the execution pattern must not be jeopardized by the mode changes.