Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

ß-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This review also summarizes the main resistance mechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

β-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This reviewalso summarizes the main resistancemechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

Complex-order forced van der Pol oscillator

In this paper we consider a complex-order forced van der Pol oscillator. The complex derivative Dα1jβ, with α, β ∈ ℝ+, is a generalization of the concept of an integer derivative, where α = 1, β = 0. The Fourier transforms of the periodic solutions of the complex-order forced van der Pol oscillator are computed for various values of parameters such as frequency ω and amplitude b of the external forcing, the damping μ, and parameters α and β. Moreover, we consider two cases: (i) b = 1, μ = {1.0, 5.0, 10.0}, and ω = {0.5, 2.46, 5.0, 20.0}; (ii) ω = 20.0, μ = {1.0, 5.0, 10.0}, and b = {1.0, 5.0, 10.0}. We verified that most of the signal energy is concentrated in the fundamental harmonic ω0. We also observed that the fundamental frequency of the oscillations ω0 varies with α and μ. For the range of tested values, the numerical fitting led to logarithmic approximations for system (7) in the two cases (i) and (ii). In conclusion, we verify that by varying the parameter values α and β of the complex-order derivative in expression (7), we accomplished a very effective way of perturbing the dynamical behavior of the forced van der Pol oscillator, which is no longer limited to parameters b and ω.

Complex order van der Pol oscillator

In this paper a complex-order van der Pol oscillator is considered. The complex derivative Dα±ȷβ , with α,β∈R + is a generalization of the concept of integer derivative, where α=1, β=0. By applying the concept of complex derivative, we obtain a high-dimensional parameter space. Amplitude and period values of the periodic solutions of the two versions of the complex-order van der Pol oscillator are studied for variation of these parameters. Fourier transforms of the periodic solutions of the two oscillators are also analyzed.

Analysis of the Van der Pol oscillator containing derivatives of fractional order

In this paper a modified version of the classical Van der Pol oscillator is proposed, introducing fractional-order time derivatives into the state-space model. The resulting fractional-order Van der Pol oscillator is analyzed in the time and frequency domains, using phase portraits, spectral analysis and bifurcation diagrams. The fractional-order dynamics is illustrated through numerical simulations of the proposed schemes using approximations to fractional-order operators. Finally, the analysis is extended to the forced Van der Pol oscillator.

Conceiving modern engineers within the framework of the sustainability action plan (PASUS) of ISEP: sustainability matters!

Engineering education practices have evolved not only due to the natural changes in the contents of the curricula and skills but also, and more recently, due to the requirements imposed by the Bologna revision process. In addition, industry is becoming more demanding, as society is becoming more and more aware of the global needs and consequences of industrial practices. Under this scope, higher education needs not only to follow but also to lead these trends. Therefore, the School of Engineering of the Polytechnic Institute of Porto (ISEP), a Global Reporting Initiative (GRI) training partner in Portugal, prepared and presented its Sustainability Action Plan (PASUS), with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their graduation and MsC degrees. In this paper, the main strategies and activities of the referred plan along with the strategic approach, which guided its development and implementation, will be presented in detail. Additionally, a reflection about the above mentioned bridge between concept and application will be established and justified, in the framework of the action plan. Although in most of the situations, there was no prior discussion or specific request, many of the graduation and post-graduation programmes offered by ISEP already include courses that attend to PASUS philosophy. As a consequence, the number of Master thesis, Graduation projects and R&D projects that address sustainability problems has grown substantially, a proof that for ISEP community, sustainability really matters!

Porto Polytechnical Engineering School sustainable development action plan

Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, has just presented its Sustainable Development Action Plan (PASUS), which main objective is the formation of a new kind of engineers, with a Sustainable Development (SD) philosophy in the core of their academic curricula courses.

Fuzzy Boolean nets investigation of the alteration of some physical forest soil properties due to a prescribed fire action

Portuguese northern forests are often and severely affected by wildfires during the summer season. Some preventive actions, such as prescribed (or controlled) burnings and clear-cut logging, are often used as a measure to reduce the occurrences of wildfires. In the particular case of Serra da Cabreira forest, due to extremely difficulties in operational field work, the prescribed (or controlled) burning technique is the the most common preventive action used to reduce the existing fuel load amount. This paper focuses on a Fuzzy Boolean Nets analysis of the changes in some forest soil properties, namely pH, moisture and organic matter content, after a controlled fire, and on the difficulties found during the sampling process and how they were overcome. The monitoring process was conducted during a three-month period in Anjos, Vieira do Minho, Portugal, an area located in a contact zone between a two-mica coarse-grained porphyritic granite and a biotite with plagioclase granite. The sampling sites were located in a spot dominated by quartzphyllite with quartz veins whose bedrock is partially altered and covered by slightly thick humus, which maintains low undergrowth vegetation.

Acquisition and data analysis related to changes in some forest soils properties after prescribed fire action

Controlled fires in forest areas are frequently used in most Mediterranean countries as a preventive technique to avoid severe wildfires in summer season. In Portugal, this forest management method of fuel mass availability is also used and has shown to be beneficial as annual statistical reports confirm that the decrease of wildfires occurrence have a direct relationship with the controlled fire practice. However prescribed fire can have serious side effects in some forest soil properties. This work shows the changes that occurred in some forest soils properties after a prescribed fire action. The experiments were carried out in soil cover over a natural site of Andaluzitic schist, in Gramelas, Caminha, Portugal, that had not been burn for four years. The composed soil samples were collected from five plots at three different layers (0-3cm, 3-6cm and 6-18cm) during a three-year monitoring period after the prescribed burning. Principal Component Analysis was used to reach the presented conclusions.

Sustainable Development Action Plan at ISEP - From Concept to Engineering Practice

Some of the main challenges in Incorporating Sustainable Development practices into Engineering Education reside in establishing the bridge between concept and application. In particular the relation between value creation and the knowledge economy, innovation and entrepreneurship, as the main vehicles to a relevant application of the sustainable development concept, is not yet part of the majority of the engineering curricula in schools. Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, as just presented its Sustainable Development Action Plan, with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their degrees. The plan has several issues like publish an annual sustainability report, sustainable buildings, minimization of energy consumption and water policy, waste management, sustainable mobility, green procurement, EMAS certification, research and postgraduate activity and promotion of lectures and seminars in Sustainable Development.

Levantamento e identificação de manifestações patológicas em fachadas de edifícios antigos da baixa portuense

Tendo em consideração o estado de degradação do parque habitacional nacional é necessário promover a sua regeneração dado o efeito nocivo com que este se repercute na nossa sociedade. É de referir a existência em Portugal de uma cultura reativa, por vezes tardia, de resolução de problemas dos edifícios, devendo-se, de certo modo, à existência de uma legislação generalista e claramente insuficiente, de uma fiscalização inoperante e à inexistência, durante décadas, de políticas de incentivo à manutenção. Torna-se imperativo a necessidade da implementação de medidas preventivas que evitem o aparecimento do mesmo cenário de deterioração. A presente dissertação insere-se no âmbito da reabilitação de edifícios pelo facto de esta atividade ter uma importância fundamental no desempenho do parque edificado, o que reflete a situação socioeconómica do país e no desenvolvimento sustentável das sociedades. Neste contexto, desenvolve-se o objeto de investigação deste trabalho, que se relaciona com manifestações patológicas de edifícios antigos da baixa portuense, procurando o estudo de fenómenos anómalos ao nível das fachadas das edificações. A reabilitação surge como uma medida possível e desejável de correcção das anomalias que se verificam na generalidade dos edifícios, principalmente nos mais antigos. O processo de reabilitação no presente tempo deve ser realizado de forma sustentável, de modo a minimizar desperdícios de recursos, custos e proporcionar o máximo bem-estar aos utilizadores. O estudo destes fenómenos desenvolve-se para a recuperação das fachadas ao seu estado inicial, procurando enquadrar e incentivar para uma posterior estratégia de manutenção condicionada, baseada em inspeções e numa perspetiva preventiva de atuação, ou seja, intervindo na origem dos problemas e evitando o seu desenvolvimento, com o objetivo principal de otimizar a vida útil e os custos diferidos dos respetivos edifícios.

Effective swimmer’s action during the grab start technique

The external forces applied in swimming starts have been often studied, but using direct analysis and simple interpretation data processes. This study aimed to develop a tool for vertical and horizontal force assessment based on the swimmers' propulsive and structural forces (passive forces due to dead weight) applied during the block phase. Four methodological pathways were followed: the experimented fall of a rigid body, the swimmers' inertia effect, the development of a mathematical model to describe the outcome of the rigid body fall and its generalization to include the effects of the inertia, and the experimental swimmers' starting protocol analysed with the inclusion of the developed mathematical tool. The first three methodological steps resulted in the description and computation of the passive force components. At the fourth step, six well-trained swimmers performed three 15 m maximal grab start trials and three-dimensional (3D) kinetic data were obtained using a six degrees of freedom force plate. The passive force contribution to the start performance obtained from the model was subtracted from the experimental force due to the swimmers resulting in the swimmers' active forces. As expected, the swimmers' vertical and horizontal active forces accounted for the maximum variability contribution of the experimental forces. It was found that the active force profile for the vertical and horizontal components resembled one another. These findings should be considered in clarifying the active swimmers' force variability and the respective geometrical profile as indicators to redefine steering strategies.