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

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

Maintenance and destrcution of R&D leadership

In the standard Schumpeterian-growth models only follower firms invest in R&D activities and larger economies grow faster. Since these results are counterfactual, this paper reveals that leader firms often support R&D activities and economic growth can be independent of the market size. In particular, the maintenance of R&D leadership increases with: (i) the technological-knowledge gap between leader and followers, since a firm-specific learning effect of accumulated technological knowledge from past R&D is considered, (ii) the leaders’ strategies that delay the next successful R&D supported by some follower firm, (iii) the market size, and (iv) the up-grade of each innovation.

Supporting conceptualisation processes in collaborative networks: a case study on an R&D project

The development of new products or processes involves the creation, re-creation and integration of conceptual models from the related scientific and technical domains. Particularly, in the context of collaborative networks of organisations (CNO) (e.g. a multi-partner, international project) such developments can be seriously hindered by conceptual misunderstandings and misalignments, resulting from participants with different backgrounds or organisational cultures, for example. The research described in this article addresses this problem by proposing a method and the tools to support the collaborative development of shared conceptualisations in the context of a collaborative network of organisations. The theoretical model is based on a socio-semantic perspective, while the method is inspired by the conceptual integration theory from the cognitive semantics field. The modelling environment is built upon a semantic wiki platform. The majority of the article is devoted to developing an informal ontology in the context of a European R&D project, studied using action research. The case study results validated the logical structure of the method and showed the utility of the method.

Does Pro12Ala polymorphism enhance the physiological role of PPARy2?

Obesity and type 2 diabetes mellitus (T2D) are two major public health problems that have motivated the scientific community to investigate the high contribution of genetic factors to these disorders. The peroxisome proliferator activated by gamma 2 (PPARy2) plays an important role in the lipid metabolism. Since PPARy2 is expressed mainly in adipose tissue, a moderate reduction of its activity influences the sensitivity to insulin, diabetes, and other metabolic parameters. The present study aims to contribute to the elucidation of the impact of the Pro12Ala polymorphism associated with T2D and obesity through a meta-analysis study of the literature that included approximately 11500 individuals, from which 3870 were obese and 7625 were diabetic. Statistical evidence supports protective effect in T2D of polymorphism Pro12Ala of PPARy2 (OR = 0.702 with 95% CI: 0.622; 0.791, P<0.01). Conversely the same polymorphism Pro12Ala of PPARy2 seems to favor obesity since 1.196 more chance than nonobese was found (OR = 1.196 with 95% CI: 1.009; 1.417,P<0.004). Our results suggest that Pro12Ala polymorphism enhances both adipogenic and antidiabetogenic physiological role of PPARy. Does Pro12Ala polymorphism represent an evolutionary step towards the stabilization of the molecular function of PPARy transcription factor signaling pathway?

A 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources

We present a 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources.

Assessment of the environmental radiation by in situ gamma ray spectrometry

Naturally occurring radioactive materials (NORM) under certain conditions can reach hazardous radiological levels contributing to an additional exposure dose to ionizing radiation. Most environmental concerns are associated with uranium mining and milling sites, but the same concerns should be addressed to natural near surface occurrences of uranium as well as man-made sources such as technologically enhanced naturally occurring radioactive materials (TENORM) resulting from phosphates industry, ceramic industry and energy production activities, in particular from coal-fired power plants which is one of the major sources of increased exposure to man from enhanced naturally occurring materials. This work describes the methodology developed to assess the environmental radiation by in situ gamma spectrometry in the vicinity of a Portuguese coal fired power plant. The current investigation is part of a research project that is undergoing in the vicinity of Sines Coal-Fired Power Plant (south of Portugal) until the end of 2013.

Radioactivity studies in Porto urban area: gamma radiation of Paranhos sector

A set of radiation measurements were carried out in several public and private institutions. These were selected with basis on the people affluence and passage to these sites. These measurements were registration formed either indoor, outdoor or underground and were compiled in three Case Studies. Radiation doses measurements were also made, surface and underground locations, and compiled in other two Case Studies. There were sampled, at the same time, humidity, temperature, atmospheric pressure and relevant construction materials at sampling locations. They were collected and registration formed to analyse if there is any relation or contribution for the measured value in each specific place. Geostatistical models were used to elaborate maps of the results both for radiation values and for doses. Preliminary relations were established among the measured parameters.

Phytoplankton analysis of portuguese reservoirs: a cluster analysis with R

In this work, cluster analysis is applied to a real dataset of biological features of several Portuguese reservoirs. All the statistical analysis is done using R statistical software. Several metrics and methods were explored, as well as the combination of Euclidean metric and the hierarchical Ward method. Although it did not present the best combination in terms of internal and stability validation, it was still a good solution and presented good results in terms of interpretation of the problem at hand.

Atividade tradutológica: a (r)evolução dos últimos 20 anos

Trabalho de natureza profissional para a atribuição do Título de Especialista do Instituto Politécnico do Porto, na área de Línguas e Cuturas - Línguas e Literaturas Estrangeiras, defendido a 11-11-2015.

Stochasticity favoring the effects of the R&D strategies of the firms

We present stochastic dynamics on the production costs of Cournot competitions, based on perfect Nash equilibria of nonlinear R&D investment strategies to reduce the production costs of the firms at every period of the game. We analyse the effects that the R&D investment strategies can have in the profits of the firms along the time. We observe that, in certain cases, the uncertainty can improve the effects of the R&D strategies in the profits of the firms due to the non-linearity of the profit functions and also of the R&D parameters.

Cournot duopoly with competition in the R&D expenditures

We present a new R&D investment in a Cournot Duopoly model and we analyze the different possible types of Nash R&D investments. We observe that the new production costs region can be decomposed in three economical regions, depending on the Nash R&D investment, showing the relevance of the use of patents in new technologies.