Análise crítica ao processo de auditoria da qualidade

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau deMestre em Auditoria Orientada por Alcina Augusta de Sena Portugal Dias

O Controlo interno nas Juntas de Freguesia

Orientadora: Doutora Alcina Dias Co-Orientadora: Doutora Ana Paula Lopes

Controlo interno na Administração Local implantação de um novo procedimento numa Autarquia

Trabalho de Projeto Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Carlos Mendes e coorientação da Engª Sónia Rodrigues

Deteção e extinção de incêndio em Data Center

O presente trabalho enquadra-se na temática de segurança contra incêndio em edifícios e consiste num estudo de caso de projeto de deteção e extinção de incêndio num Data Center. Os objetivos deste trabalho resumem-se à realização de um estudo sobre o estado da arte da extinção e deteção automática de incêndio, ao desenvolvimento de uma ferramenta de software de apoio a projetos de extinção por agentes gasosos, como também à realização de um estudo e uma análise da proteção contra incêndios em Data Centers. Por último foi efetuado um estudo de caso. São abordados os conceitos de fogo e de incêndio, em que um estudo teórico à temática foi desenvolvido, descrevendo de que forma pode o fogo ser originado e respetivas consequências. Os regulamentos nacionais relativos à Segurança Contra Incêndios em Edifícios (SCIE) são igualmente abordados, com especial foco nos Sistemas Automáticos de Deteção de Incêndio (SADI) e nos Sistemas Automáticos de Extinção de Incêndio (SAEI), as normas nacionais e internacionais relativas a esta temática também são mencionadas. Pelo facto de serem muito relevantes para o desenvolvimento deste trabalho, os sistemas de deteção de incêndio são exaustivamente abordados, mencionando características de equipamentos de deteção, técnicas mais utilizadas como também quais os aspetos a ter em consideração no dimensionamento de um SADI. Quanto aos meios de extinção de incêndio foram mencionados quais os mais utilizados atualmente, as suas vantagens e a que tipo de fogo se aplicam, com especial destaque para os SAEI com utilização de gases inertes, em que foi descrito como deve ser dimensionado um sistema deste tipo. Foi também efetuada a caracterização dos Data Centers para que seja possível entender quais as suas funcionalidades, a importância da sua existência e os aspetos gerais de uma proteção contra incêndio nestas instalações. Por último, um estudo de caso foi desenvolvido, um SADI foi projetado juntamente com um SAEI que utiliza azoto como gás de extinção. As escolhas e os sistemas escolhidos foram devidamente justificados, tendo em conta os regulamentos e normas em vigor.

O tratamento jurídico e contabilístico das reservas nas cooperativas

Este estudo pretende aferir a relevância das reservas na estrutura financeira da cooperativa e compará-las com a relevância das reservas numa sociedade comercial, de idêntica estrutura financeira. Para o efeito, depois de uma reflexão sobre o tratamento jurídico e contabilístico das reservas nas cooperativas, procede-se a um estudo empírico, tendo por referência a Cooperativa dos Pedreiros. Tendo em conta um conjunto de vertentes construídas a partir do enquadramento jurídico e contabilístico – constituição e utilização das reservas, as suas finalidades (quer durante a vida das cooperativas quer no momento da dissolução e liquidação do seu património), as funções das reservas, e o seu enquadramento contabilístico, – realizou-se uma entrevista em profundidade e procedeu-se à análise dos Estatutos da Cooperativa dos Pedreiros, com vista a analisar tais vertentes na atividade desenvolvida pela mesma e refletida nos relatórios de contas dos anos 2010, 2011, 2012, 2013 e 2014. Os resultados do estudo confirmam que as reservas nas cooperativas têm um regime jurídico diferente face ao das sociedades comerciais, nomeadamente quanto ao destino da reserva legal, que nas cooperativas se circunscreve à cobertura de perdas, bem como a sua irrepartibilidade entre os cooperadores. Tal diferença é, igualmente, visível quando se estabeleceu o paralelismo entre o regime das reservas na cooperativa e na sociedade comercial. Constata-se que as reservas apresentam maior importância na estrutura financeira da cooperativa do que na sociedade comercial. Por fim, refira-se que o caráter pioneiro deste estudo empírico poderá contribuir para uma futura alteração ao normativo jurídico português aplicável às cooperativas quanto a aspetos particulares do seu regime, destacando-se a importância da contínua dotação das reservas irrepartíveis, nomeadamente da reserva legal.

Modelação de juntas adesivas por modelos de dano coesivo utilizando o método direto

A utilização de adesivos hoje em dia encontra-se de tal forma disseminada que é transversal a diversos setores do mercado, como a indústria aeroespacial, aeronáutica, automóvel e do desporto. De facto, o uso de ligações adesivas em estruturas mecânicas tem vindo a crescer, na medida em que estes têm substituído os métodos de ligação convencionais, tais como brasagem, rebitagem, ligações aparafusadas e soldadura. No geral, as ligações adesivas apresentam diversas vantagens, desde a diminuição do peso, redução da concentração de tensões, facilidade de fabrico, bom comportamento a solicitações cíclicas e capacidade de unir materiais dissimilares. O crescente interesse da indústria nas ligações adesivas tem por base o aumento da confiabilidade nos métodos de previsão de resistência de estruturas adesivas. Neste contexto surgem os Modelos de Dano Coesivo, que permitem simular o crescimento do dano em estruturas, após introdução das leis coesivas previamente estimadas nos modelos numéricos. Uma das fases mais importantes neste método de previsão é a estimativa das leis coesivas em tração e corte, pelo que se torna de grande relevância a existência e validação de métodos precisos para a obtenção destas leis. Este trabalho visa a validação de leis coesivas em tração e corte, estimadas pela aplicação do método direto, na previsão da resistência de juntas com geometria de solicitação mista. Neste âmbito, ensaiaram-se JSS e JSD com diferentes comprimentos de sobreposição e com adesivos de diferente ductilidade. Foram considerados os adesivos Araldite® AV138, de elevada resistência e baixa ductilidade, o Araldite® 2015, de moderada ductilidade e resistência intermédia, e o SikaForce® 7752, de baixa resistência e elevada ductilidade. As leis coesivas em modo puro serviram de base para a criação de leis simplificadas triangulares, trapezoidais e linearesexponenciais, que foram testadas para cada um dos adesivos. A validação das mesmas consumou-se por comparação das previsões numéricas com os resultados experimentais. Procedeu-se também a uma análise de tensões de arrancamento e de corte no adesivo, de modo a compreender a influência das tensões na resistência das juntas. A utilização do método direto permitiu obter previsões de resistência bastante precisas, indicando as formas de leis coesivas mais adequadas para cada conjunto adesivo/geometria de junta. Para além disso, para as condições geométricas e materiais consideradas, este estudo permitiu concluir que não se cometem erros significativos na escolha de uma lei menos adequada.

KDD, SEMMA and CRISP-DM: a parallel overview

In the last years there has been a huge growth and consolidation of the Data Mining field. Some efforts are being done that seek the establishment of standards in the area. Included on these efforts there can be enumerated SEMMA and CRISP-DM. Both grow as industrial standards and define a set of sequential steps that pretends to guide the implementation of data mining applications. The question of the existence of substantial differences between them and the traditional KDD process arose. In this paper, is pretended to establish a parallel between these and the KDD process as well as an understanding of the similarities between them.

Monetary and fiscal policies interactions in a monetary union with country-size asymmetry

Within a country-size asymmetric monetary union, idiosyncratic shocks and national fiscal stabilization policies cause asymmetric cross-border effects. These effects are a source of strategic interactions between noncoordinated fiscal and monetary policies: on the one hand, due to larger externalities imposed on the union, large countries face less incentives to develop free-riding fiscal policies; on the other hand, a larger strategic position vis-à-vis the central bank incentives the use of fiscal policy to, deliberately, influence monetary policy. Additionally, the existence of non-distortionary government financing may also shape policy interactions. As a result, optimal policy regimes may diverge not only across the union members, but also between the latter and the monetary union. In a two-country micro-founded New-Keynesian model for a monetary union, we consider two fiscal policy scenarios: (i) lump-sum taxes are raised to fully finance the government budget and (ii) lump-sum taxes do not ensure balanced budgets in each period; therefore, fiscal and monetary policies are expected to impinge on debt sustainability. For several degrees of country-size asymmetry, we compute optimal discretionary and dynamic non-cooperative policy games and compare their stabilization performance using a union-wide welfare measure. We also assess whether these outcomes could be improved, for the monetary union, through institutional policy arrangements. We find that, in the presence of government indebtedness, monetary policy optimally deviates from macroeconomic to debt stabilization. We also find that policy cooperation is always welfare increasing for the monetary union as a whole; however, indebted large countries may strongly oppose to this arrangement in favour of fiscal leadership. In this case, delegation of monetary policy to a conservative central bank proves to be fruitful to improve the union’s welfare.

Residential property loans and performance during property price booms: evidence from European banks

Understanding the performance of banks is of the utmost relevance, because of the impact of this sector on economic growth and financial stability. Of all the different assets that make up a bank portfolio, the residential mortgage loans constitute one of its main. Using the dynamic panel data method, we analyse the influence of residential mortgage loans on bank profitability and risk, using a sample of 555 banks in the European Union (EU-15), over the period from 1995 to 2008. We find that banks with larger weights of residential mortgage loans show lower credit risk in good times. This result explains why banks rush to lend on property during booms due to the positive effects it has on credit risk. The results show further that credit risk and profitability are lower during the upturn in the residential property price cycle. The results also reveal the existence of a non-linear relationship (U-shaped marginal effect), as a function of bank’s risk, between profitability and the residential mortgage loans exposure. For those banks that have high credit risk, a large exposure of residential mortgage loans is associated with higher risk-adjusted profitability, through lower risk. For banks with a moderate/low credit risk, the effects of higher residential mortgage loan exposure on its risk-adjusted profitability are also positive or marginally positive.

Residential property loans and performance during property price booms: evidence from European

Understanding the performance of banks is of the u tmost importance due to the impact the sector may have on economic growth and financial stability. Residential mortgage loans constitute a large proportion of the portfolio of many banks and are one of the key assets in the determination of performance. Using a dynamic panel model , we analyse the impact of res idential mortgage loans on bank profitability and risk , based on a sample of 555 banks in the European Union ( EU - 15 ) , over the period from 1995 to 2008. We find that banks with larger weight s in residential mortgage loans display lower credit risk in good market conditions . This result may explain why banks rush to lend on property during b ooms due to the positive effect it has on credit risk . The results also show that credit risk and profitability are lower during the upturn in the residential property cy cle. Furthermore, t he results reveal the existence of a non - linear relationship ( U - shaped marginal effect), as a function of bank’s risk, between profitability and residential mortgage exposure . For those banks that have high er credit risk, a large exposur e to residential loans is associated with increased risk - adjusted profitability, through a reduction in risk. For banks with a moderate to low credit risk, the impact of higher exposure are also positive on risk - adjusted profitability.

Derivative-free optimization and filter methods to solve nonlinear constrained problems

In real optimization problems, usually the analytical expression of the objective function is not known, nor its derivatives, or they are complex. In these cases it becomes essential to use optimization methods where the calculation of the derivatives, or the verification of their existence, is not necessary: the Direct Search Methods or Derivative-free Methods are one solution. When the problem has constraints, penalty functions are often used. Unfortunately the choice of the penalty parameters is, frequently, very difficult, because most strategies for choosing it are heuristics strategies. As an alternative to penalty function appeared the filter methods. A filter algorithm introduces a function that aggregates the constrained violations and constructs a biobjective problem. In this problem the step is accepted if it either reduces the objective function or the constrained violation. This implies that the filter methods are less parameter dependent than a penalty function. In this work, we present a new direct search method, based on simplex methods, for general constrained optimization that combines the features of the simplex method and filter methods. This method does not compute or approximate any derivatives, penalty constants or Lagrange multipliers. The basic idea of simplex filter algorithm is to construct an initial simplex and use the simplex to drive the search. We illustrate the behavior of our algorithm through some examples. The proposed methods were implemented in Java.

Natural waste materials containing chitin as adsorbents for textile dyestuffs: batch and continuous studies

In this work three natural waste materials containing chitin were used as adsorbents for textile dyestuffs, namely the Anodonta (Anodonta cygnea) shell, the Sepia (Sepia officinalis) and the Squid (Loligo vulgaris) pens. The selected dyestuffs were the Cibacron green T3G-E (CI reactive green 12), and the Solophenyl green BLE 155% (CI direct green 26), both from CIBA, commonly used in cellulosic fibres dyeing, the most used fibres in the textile industry. Batch equilibrium studies showed that the materials’ adsorption capacities increase after a simple and inexpensive chemical treatment, which increases their porosity and chitin relative content. Kinetic studies suggested the existence of a high internal resistance in both systems. Fixed bed column experiments performed showed an improvement in adsorbents’ behaviour after chemical treatment. However, in the column experiments, the biodegradation was the main mechanism of dyestuff removal, allowing the materials’ bioregeneration. The adsorption was strongly reduced by the pore clogging effect of the biomass. The deproteinised Squid pen (grain size 0.500–1.41 mm) is the adsorbent with highest adsorption capacity (0.27 and 0.037 g/g, respectively, for the reactive and direct dyestuffs, at 20ºC), followed by the demineralised Sepia pen and Anodonta shell, behaving like pure chitin in all experiments, but showing inferior performances than the granular activated carbon tested in the column experiments.

Effects of home environment and center-based child care quality on children’s

This study examined the joint effects of home environment and center-based child care quality on children’s language, communication, and early literacy development, while also considering prior developmental level. Participants were 95 children (46 boys), assessed as toddlers (mean age = 26.33 months;Time 1) and preschoolers (mean age = 68.71 months; Time 2) and their families. At both times, children attended center-based child care classrooms in the metropolitan area of Porto, Portugal. Results from hierarchical linear models indicated that home environment and preschool quality, but not center-based toddler child care quality, were associated with children’s language and literacy outcomes at Time 2. Moreover, the quality of preschool classrooms moderated the association between home environment quality and children’s language and early literacy skills – but not communication skills – at Time 2, suggesting the positive cumulative effects of home environment and preschool quality. Findings further support the existence of a detrimental effect of low preschool quality on children’s language and early literacy outcomes: positive associations among home environment quality and children’s developmental outcomes were found to reduce substantially when children attended low-quality preschool classrooms.

Exploring nature profits: development of novel and potent lipophilic antioxidants based on galloylecinnamic hybrids

Phenolic acids are ubiquitous antioxidants accounting for approximately one third of the phenolic compounds in our diet. Their importance was supported by epidemiological studies that suggest an inverse relationship between dietary intake of phenolic antioxidants and the occurrence of diseases, such as cancer and neurodegenerative disorders. However, until now, most of natural antioxidants have limited therapeutic success a fact that could be related with their limited distribution throughout the body and with the inherent difficulties to attain the target sites. The development of phenolic antioxidants based on a hybrid concept and structurally based on natural hydroxybenzoic (gallic acid) and hydroxycinnamic (caffeic acid) scaffolds seems to be a suitable solution to surpass the mentioned drawbacks. Galloylecinnamic hybrids were synthesized and their antioxidant activity as well as partition coefficients and redox potentials evaluated. The structureepropertyeactivity relationship (SPAR) study revealed the existence of a correlation between the redox potentials and antioxidant activity. The galloylecinnamic acid hybrid stands out as the best antioxidant supplementing the effect of a blend of gallic acid plus caffeic acid endorsing the hypothesis that the whole is greater than the sum of the parts. In addition, some hybrid compounds possess an appropriate lipophilicity allowing their application as chain-breaking antioxidant in biomembranes or other type of lipidic systems. Their predicted ADME properties are also in accordance with the general requirements for drug-like compounds. Accordingly, these phenolic hybrids can be seen as potential antioxidants for tackling the oxidative status linked to the neurodegenerative, inflammatory or cancer processes.

Analysis of the respiratory dynamics during normal breathing by means of pseudo phase plots and pressure-volume loops

This paper reports on the analysis of tidal breathing patterns measured during noninvasive forced oscillation lung function tests in six individual groups. The three adult groups were healthy, with prediagnosed chronic obstructive pulmonary disease, and with prediagnosed kyphoscoliosis, respectively. The three children groups were healthy, with prediagnosed asthma, and with prediagnosed cystic fibrosis, respectively. The analysis is applied to the pressure–volume curves and the pseudophaseplane loop by means of the box-counting method, which gives a measure of the area within each loop. The objective was to verify if there exists a link between the area of the loops, power-law patterns, and alterations in the respiratory structure with disease. We obtained statistically significant variations between the data sets corresponding to the six groups of patients, showing also the existence of power-law patterns. Our findings support the idea that the respiratory system changes with disease in terms of airway geometry and tissue parameters, leading, in turn, to variations in the fractal dimension of the respiratory tree and its dynamics.