O Contributo do sistema SAP R/3 no controlo interno na REFER

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

Hausdorff dimension versus smoothness

There is a one-to-one correspondence between C1+H Cantor exchange systems that are C1+H fixed points of renormalization and C1+H diffeomorphisms f on surfaces with a codimension 1 hyperbolic attractor Λ that admit an invariant measure absolutely continuous with respect to the Hausdorff measure on Λ. However, there is no such C1+α Cantor exchange system with bounded geometry that is a C1+α fixed point of renormalization with regularity α greater than the Hausdorff dimension of its invariant Cantor set. The proof of the last result uses that the stable holonomies of a codimension 1 hyperbolic attractor Λ are not C1+θ for θ greater than the Hausdorff dimension of the stable leaves of f intersected with Λ.

N.C.R.F. 3: adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro

Dissertação para obtenção do Grau de Mestre em Auditoria

Learning in higher education: strategies to overcome challenges faced by adult students - lessons drawn from two studies in portugal

Int’l J. of Information and Communication Technology Education, 3(2), 1-14, April-June 2007

Eastwards / westwards: which direction for gender studies in the 21st century?

Eastwards / Westwards: Which Direction for Gender Studies in the XXIst Century? is a collection of essays which focus on themes and methods that characterize current research into gender in Asian countries in general. In this collection, ideas derived from Gender Studies elsewhere in the world have been subjected to scrutiny for their utility in helping to describe and understand regional phenomena. But the concepts of Local and Global – with their discoursive productions – have not functioned as a binary opposition: localism and globalism are mutually constitutive and researchers have interrogated those spaces of interaction between the ‘self’ and the ‘other’, bearing in mind their own embeddedness in social and cultural structures and their own historical memory. Contributors to this collection provided a critical transnational perspective on some of the complex effects of the dynamics of cultural globalization, by exploring the relation between gender and development, language, historiography, education and culture. We have also given attention to the ideological and rhetorical processes through which gender identity is constructed, by comparing textual grids and patterns of expectation. Likewise, we have discussed the role of ethnography, anthropology, historiography, sociology, fiction, popular culture and colonial and post-colonial sources in (re)inventing old/new male/female identities, their conversion into concepts and circulation through time and space. This multicultural and trans-disciplinary selection of essays is totally written in English, fully edited and revised, therefore, it has a good potential for an immediate international circulation. This project may trace new paths and issues for discussion on what concerns the life, practices and narratives by and about women in Asia, as well as elsewhere in the present day global experience. Academic readership: Researchers, scholars, educators, graduate and post-graduate students, doctoral students and general non-fiction readers, with a special interest in Gender Studies, Asia, Colonial and Post-Colonial Literature, Anthropology, Cultural Studies, History, Historiography, Politics, Race, Feminism, Language, Linguistics, Power, Political and Feminist Agendas, Popular Culture, Education, Women’s Writing, Religion, Multiculturalism, Globalisation, Migration. Chapter summary: 1. “Social Gender Stereotypes and their Implication in Hindi”, Anjali Pande, Jawaharlal Nehru University, New Delhi, India. This essay looks at the subtle ways in which gender identities are constructed and reinforced in India through social norms of language use. Language itself becomes a medium for perpetuating gender stereotypes, forcing its speakers to confirm to socially defined gender roles. Using examples from a classroom discussion about a film, this essay will highlight the underlying rigid male-female stereotypes in Indian society with their more obvious expressions in language. For the urban woman in India globalisation meant increased economic equality and exposure to changed lifestyles. On an individual level it also meant redefining gender relations and changing the hierarchy in man-­woman relationships. With the economic independence there is a heightened sense of liberation in all spheres of social life, a confidence to fuzz the rigid boundaries of gender roles. With the new films and media celebrating this liberated woman, who is ready to assert her sexual needs, who is ready to explode those long held notions of morality, one would expect that the changes are not just superficial. But as it soon became obvious in the course of a classroom discussion about relationships and stereotypes related to age, the surface changes can not become part of the common vocabulary, for the obvious reason that there is still a vast gap between the screen image of this new woman and the ground reality. Social considerations define the limits of this assertiveness of women, whereas men are happy to be liberal within the larger frame of social sanctions. The educated urban woman in India speaks in favour of change and the educated urban male supports her, but one just needs to scratch the surface to see the time tested formulae of gender roles firmly in place. The way the urban woman happily balances this emerging promise of independence with her gendered social identity, makes it necessary to rethink some aspects of looking at gender in a gradually changing, traditional society like India. 2. “The Linguistic Dimension of Gender Equality”, Alissa Tolstokorova, Kiev Centre for Gender Information and Education, Ukraine. The subject-matter of this essay is gender justice in language which, as I argue, may be achieved through the development of a gender-related approach to linguistic human rights. The last decades of the 20th century, globally marked by a “gender shift” in attitudes to language policy, gave impetus to the social movement for promoting linguistic gender equality. It was initiated in Western Europe and nowadays is moving eastwards, as ideas of gender democracy progress into developing countries. But, while in western societies gender discrimination through language, or linguistic sexism, was an issue of concern for over three decades, in developing countries efforts to promote gender justice in language are only in their infancy. My argument is that to promote gender justice in language internationally it is necessary to acknowledge the rights of women and men to equal representation of their gender in language and speech and, therefore, raise a question of linguistic rights of the sexes. My understanding is that the adoption of the Universal Declaration of Linguistic Rights in 1996 provided this opportunity to address the problem of gender justice in language as a human rights issue, specifically as a gender dimension of linguistic human rights. 3. “The Rebirth of an Old Language: Issues of Gender Equality in Kazakhstan”, Maria Helena Guimarães, Polytechnic Institute of Porto, Portugal. The existing language situation in Kazakhstan, while peaceful, is not without some tension. We propose to analyze here some questions we consider relevant in the frame of cultural globalization and gender equality, such as: free from Russian imperialism, could Kazakhstan become an easy prey of Turkey’s “imperialist dream”? Could these traditionally Muslim people be soon facing the end of religious tolerance and gender equality, becoming this new old language an easy instrument for the infiltration in the country of fundamentalism (it has already crossed the boarders of Uzbekistan), leading to a gradual deterioration of its rich multicultural relations? The present structure of the language is still very fragile: there are three main dialects and many academics defend the re-introduction of the Latin alphabet, thus enlarging the possibility of cultural “contamination” by making the transmission of fundamentalist ideas still easier through neighbour countries like Azerbaijan, Uzbekistan and Turkmenistan (their languages belong to the same sub-group of Common Turkic), where the Latin alphabet is already in use, and where the ground for such ideas shown itself very fruitful. 4. “Construction of Womanhood in the Bengali Language of Bangladesh”, Raasheed Mahmood; University of New South Wales, Sydney. The present essay attempts to explore the role of gender-based language differences and of certain markers that reveal the status accorded to women in Bangladesh. Discrimination against women, in its various forms, is endemic in communities and countries around the world, cutting across class, race, age, and religious and national boundaries. One cannot understand the problems of gender discrimination solely by referring to the relationship of power or authority between men and women. Rather one needs to consider the problem by relating it to the specific social formation in which the image of masculinity and femininity is constructed and reconstructed. Following such line of reasoning this essay will examine the nature of gender bias in the Bengali language of Bangladesh, holding the conviction that as a product of social reality language reflects the socio-cultural behaviour of the community who speaks it. This essay will also attempt to shed some light on the processes through which gender based language differences produce actual consequences for women, who become exposed to low self-esteem, depression and systematic exclusion from public discourse. 5. “Marriage in China as an expression of a changing society”, Elisabetta Rosado David, University of Porto, Portugal, and Università Ca’Foscari, Venezia, Italy. In 29 April 2001, the new Marriage Law was promulgated in China. The first law on marriage was proclaimed in 1950 with the objective of freeing women from the feudal matrimonial system. With the second law, in 1981, values and conditions that had been distorted by the Cultural Revolution were recovered. Twenty years later, a new reform was started, intending to update marriage in the view of the social and cultural changes that occurred with Deng Xiaoping’s “open policy”. But the legal reform is only the starting point for this case-study. The rituals that are followed in the wedding ceremony are often hard to understand and very difficult to standardize, especially because China is a vast country, densely populated and characterized by several ethnic minorities. Two key words emerge from this issue: syncretism and continuity. On this basis, we can understand tradition in a better way, and analyse whether or not marriage, as every social manifestation, has evolved in harmony with Chinese culture. 6. “The Other Woman in the Portuguese Colonial Empire: The Case of Portuguese India”, Maria de Deus Manso, University of Évora, Portugal. This essay researches the social, cultural and symbolic history of local women in the Portuguese Indian colonial enclaves. The normative Portuguese overseas history has not paid any attention to the “indigenous” female populations in colonial Portuguese territories, albeit the large social importance of these social segments largely used in matrimonial and even catholic missionary strategies. The first attempt to open fresh windows in the history of this new field was the publication of Charles Boxer’s referential study about Women in lberian Overseas Expansion, edited in Portugal only after the Revolution of 1975. After this research we can only quote some other fragmentary efforts. In fact, research about the social, cultural, religious, political and symbolic situation of women in the Portuguese colonial territories, from the XVI to the XX century, is still a minor historiographic field. In this essay we discuss this problem and we study colonial representations of women in the Portuguese Indian enclaves, mainly in the territory of Goa, using case studies methodologies. 7. “Heading East this Time: Critical Readings on Gender in Southeast Asia”, Clara Sarmento, Polytechnic Institute of Porto, Portugal. This essay intends to discuss some critical readings of fictional and theoretical texts on gender condition in Southeast Asian countries. Nowadays, many texts about women in Southeast Asia apply concepts of power in unusual areas. Traditional forms of gender hegemony have been replaced by other powerful, if somewhat more covert, forms. We will discuss some universal values concerning conventional female roles as well as the strategies used to recognize women in political fields traditionally characterized by male dominance. Female empowerment will mean different things at different times in history, as a result of culture, local geography and individual circumstances. Empowerment needs to be perceived as an individual attitude, but it also has to be facilitated at the macro­level by society and the State. Gender is very much at the heart of all these dynamics, strongly related to specificities of historical, cultural, ethnic and class situatedness, requiring an interdisciplinary transnational approach.

Classe 3: inventários e activos biológicos

Estrutura da obra: Índice de quadros - Lista de abreviaturas - Apresentação - Introdução - Classe 3 – inventários e activos biológicos - Normas relevantes - Reconhecimento - Comparação SNC vs. Poc - Detalhe das contas; Contratos de construção - Auditoria aos inventários e activos biológicos -Conclusão

MASCEM: electricity markets simulation with strategic agents

Electricity markets are complex environments, involving numerous entities trying to obtain the best advantages and profits while limited by power-network characteristics and constraints.1 The restructuring and consequent deregulation of electricity markets introduced a new economic dimension to the power industry. Some observers have criticized the restructuring process, however, because it has failed to improve market efficiency and has complicated the assurance of reliability and fairness of operations. To study and understand this type of market, we developed the Multiagent Simulator of Competitive Electricity Markets (MASCEM) platform based on multiagent simulation. The MASCEM multiagent model includes players with strategies for bid definition, acting in forward, day-ahead, and balancing markets and considering both simple and complex bids. Our goal with MASCEM was to simulate as many market models and player types as possible. This approach makes MASCEM both a short- and mediumterm simulation as well as a tool to support long-term decisions, such as those taken by regulators. This article proposes a new methodology integrated in MASCEM for bid definition in electricity markets. This methodology uses reinforcement learning algorithms to let players perceive changes in the environment, thus helping them react to the dynamic environment and adapt their bids accordingly.

Prevalência de dor lombar não específica em alunos da Escola E.B. 2/3 de Santa Marinha

A dor lombar é um dos distúrbios músculo-esqueléticos mais comuns, verificando-se um aumento na última década em crianças. O objectivo deste estudo foi determinar a prevalência de dor lombar não específica no último mês e no último ano em crianças em idade escolar. O estudo foi do tipo observacional descritivo transversal, a amostra foi constituída por 219 alunos entre os 10 e os 16 anos. Os instrumentos usados foram um questionário para a dor lombar, fita métrica e balança. Concluiu-se que prevalência de dor lombar na população estudada é elevada. Verificamos associação entre a dor lombar e o sexo feminino.

Efeitos de dois programas de exercício na endurance de tronco, controlo lombo-pélvico, perceção de dor lombar e fadiga, funcionalidade e qualidade de vida: Pilates Clínico vs Exercícios segundo McGill

Introdução: A lombalgia crónica assume uma elevada prevalência e graves repercussões a nível socioeconómico, sendo inúmeras as abordagens terapêuticas para o seu tratamento e prevenção. Existindo forte evidência da eficácia dos exercícios terapêuticos no seu tratamento, importa saber quais os mais efetivos. Objectivos: Comparar a efetividade de dois programas de exercício terapêutico na endurance do tronco, no controlo lombo-pélvico, na perceção de dor lombar e fadiga, na funcionalidade e na qualidade de vida em mulheres com lombalgia crónica não especifica, cuidadoras de idosos. Métodos: 24 mulheres foram divididas aleatoriamente em três grupos de 8. Durante 6 semanas, um grupo serviu de controlo (GC) e os outros dois grupos realizaram um programa de exercícios: Pilates Clínico (GP) ou exercícios segundo McGill (GM), com os outcomes medidos em ternos de endurance de tronco pelos testes de McGill, controlo lombo-pélvico pelos testes Active Straight Leg Raise e teste de controlo lombo-pélvico segundo McGill, dor lombar pela Numerical Rating Scale, fadiga pela escala de Borg, funcionalidade através do Questionário de Incapacidade de Roland Morris e qualidade de vida através do Questionário de Estado de Saúde (SF36-V2). Resultados: Relativamente à endurance, verificaram-se diferenças entre grupos no rácio flexores/extensores (p=0,005), e no rácio lateroflexores à esquerda/extensores (p=0,027), sendo que o GP apresentou um rácio estatisticamente inferior ao GC em ambos. Não existiram diferenças estatisticamente significativas entre os 3 grupos no controlo lombo-pélvico, perceção de dor, fadiga e funcionalidade, apesar das melhorias observadas intra-grupos. Relativamente à qualidade de vida, a dimensão saúde em geral aumentou significativamente no GP (p=0,020) e a função social no GM (p=0,045). Conclusão: A implementação dos programas de exercício Pilates Clínico e Exercícios segundo McGill numa amostra de cuidadoras de idosos com lombalgia crónica não especifica, parece ter um efeito positivo quando comparados com os do grupo de controlo sobre a endurance do tronco, controlo lombo-pélvico, perceção de dor lombar e fadiga, funcionalidade e qualidade de vida.

Direcção de obra – obras de arte auto-estrada Transmontana – área 3

Este relatório diz respeito ao trabalho desenvolvido em ambiente de estágio académico numa Empreitada compreendendo Obras de Arte Correntes e Obras de Arte Especiais inseridas em traçado actual do IP4 que está a ser transformado em Auto-Estrada. As Obras de Arte Correntes compreendem Passagens Superiores, Passagens Inferiores e Passagens superiores de Nó. As Obras de Arte Especiais compreendem duas Pontes com vãos distintos. Todas as Obras de Arte referidas neste relatório contemplam uma solução mista de betão armado “in situ” e tabuleiros com vigas e pré-lajes em betão pré-fabricado. Além da descrição de todas as actividades realizadas em betão armado “in situ”, desde as fundações até ao tabuleiro, descreve também a execução dos diversos tipos de trabalhos de acabamentos. Além das actividades de construção civil, é efectuada uma descrição das actividades a cujo processo de realização estão associados trabalhos de concepção e desenvolvimento, como é o caso dos cimbres. Este relatório faz uma descrição abrangente das funções da Direcção de Obra numa Empreitada de Obras de Arte, que para além da execução da obra, com todas as actividades que lhe são inerentes, compreende várias áreas funcionais que fazem parte de uma empresa de construção civil, como a área comercial, financeira, planeamento, aprovisionamento, controlo orçamental, gestão contratual, gestão de subempreitadas e gestão da qualidade, ambiente e segurança.

A interferência linguística na aquisição da língua espanhola na 3.º ciclo do ensino básico: erros frequentes e caminhos a percorrer

Mestrado em Ensino de Inglês e de Francês ou Espanhol no Ensino Básico

Imitações cantadas por crianças de 2 a 3 anos

Uma das actividades musicais mais importantes na nossa cultura é o canto: cantamos juntos numa festa de aniversário, de casamento, ou cantamos a um bebé no berço ou até quando estamos sozinhos. O canto per - mite ao indivíduo exprimir-se, comunicar, partilhar. Quando é que as crianças começam a cantar? Quando é que podem aprender as primeiras canções, isto é, repeti-las com uma certa aproximação? Quando é que começam a inventar? Depois de muitos estudos centrados na faixa etária dos 3 aos 6 anos, começou a investi - gar-se o que pode acontecer antes, ou seja, a partir do primeiro funcionamento do ouvido. No presente estudo, depois de fazer algumas referências aos estudos sobre as primeiras produções vocais, apresentarei uma fase intermediária da investigação longitudinal de seis anos que estou a realizar com a minha colega Donatella Villa. Trata-se de um projecto investigativo que pretende estudar as consequências de um programa educativo sobre o desenvolvimento das capacidades musicais e, em particular, da capacidade de cantar afinado. O programa tem sido começado pelas mães já desde os últimos meses de gravidez e continua a desenvolver-se em encontros semanais com as crianças. As mães têm a tarefa de continuar as actividades em casa, anotar no diário preparado por nós as reacções das crianças, e gravar cassetes com as produções vocais delas. Aqui apresentar-se-ão as capacidades demonstradas pelas crianças na etapa dos 2 aos 3 anos de idade em repetir canções conhecidas, inventar palavras sobre as mesmas e inventar canções.

Tympanometry values in children between 3-45 months old

Tympanometry values of children between 3-45 months old during cold season, with a 226 Hz probe tone

CuxSnSx+1 (x = 2, 3) thin films grown by sulfurization of metallic precursors deposited by dc magnetron sputtering

We report the results of the growth of Cu-Sn-S ternary chalcogenide compounds by sulfurization of dc magnetron sputtered metallic precursors. Tetragonal Cu2SnS3 forms for a maximum sulfurization temperature of 350 ºC. Cubic Cu2SnS3 is obtained at sulfurization temperatures above 400 ºC. These results are supported by XRD analysis and Raman spectroscopy measurements. The latter analysis shows peaks at 336 cm-1, 351 cm-1 for tetragonal Cu2SnS3, and 303 cm-1, 355 cm-1 for cubic Cu2SnS3. Optical analysis shows that this phase change lowers the band gap from 1.35 eV to 0.98 eV. At higher sulfurization temperatures increased loss of Sn is expected in the sulphide form. As a consequence, higher Cu content ternary compounds like Cu3SnS4 grow. In these conditions, XRD and Raman analysis only detected orthorhombic (Pmn21) phase (petrukite). This compound has Raman peaks at 318 cm-1, 348 cm-1 and 295 cm-1. For a sulfurization temperature of 450 ºC the samples present a multi-phase structure mainly composed by cubic Cu2SnS3 and orthorhombic (Pmn21) Cu3SnS4. For higher temperatures, the samples are single phase and constituted by orthorhombic (Pmn21) Cu3SnS4. Transmittance and reflectance measurements were used to estimate a band gap of 1.60 eV. For comparison we also include the results for Cu2ZnSnS4 obtained using similar growth conditions.

Symbolic fractional dynamics

Fractional dynamics reveals long range memory properties of systems described by means of signals represented by real numbers. Alternatively, dynamical systems and signals can adopt a representation where states are quantified using a set of symbols. Such signals occur both in nature and in man made processes and have the potential of a aftermath as relevant as the classical counterpart. This paper explores the association of Fractional calculus and symbolic dynamics. The results are visualized by means of the multidimensional technique and reveal the association between the fractal dimension and one definition of fractional derivative.