O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

O combate ao branqueamento de capitais em Portugal

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Mestre Gabriela Maria Azevedo Pinheiro

Armazéns de dados em bases de dados NoSQL

Na atualidade, existe uma quantidade de dados criados diariamente que ultrapassam em muito as mais otimistas espectativas estabelecidas na década anterior. Estes dados têm origens bastante diversas e apresentam-se sobre várias formas. Este novo conceito que dá pelo nome de Big Data está a colocar novos e rebuscados desafios ao seu armazenamento, tratamento e manipulação. Os tradicionais sistemas de armazenamento não se apresentam como a solução indicada para este problema. Estes desafios são alguns dos mais analisados e dissertados temas informáticos do momento. Várias tecnologias têm emergido com esta nova era, das quais se salienta um novo paradigma de armazenamento, o movimento NoSQL. Esta nova filosofia de armazenamento visa responder às necessidades de armazenamento e processamento destes volumosos e heterogéneos dados. Os armazéns de dados são um dos componentes mais importantes do âmbito Business Intelligence e são, maioritariamente, utilizados como uma ferramenta de apoio aos processos de tomada decisão, levados a cabo no dia-a-dia de uma organização. A sua componente histórica implica que grandes volumes de dados sejam armazenados, tratados e analisados tendo por base os seus repositórios. Algumas organizações começam a ter problemas para gerir e armazenar estes grandes volumes de informação. Esse facto deve-se, em grande parte, à estrutura de armazenamento que lhes serve de base. Os sistemas de gestão de bases de dados relacionais são, há algumas décadas, considerados como o método primordial de armazenamento de informação num armazém de dados. De facto, estes sistemas começam a não se mostrar capazes de armazenar e gerir os dados operacionais das organizações, sendo consequentemente cada vez menos recomendada a sua utilização em armazéns de dados. É intrinsecamente interessante o pensamento de que as bases de dados relacionais começam a perder a luta contra o volume de dados, numa altura em que um novo paradigma de armazenamento surge, exatamente com o intuito de dominar o grande volume inerente aos dados Big Data. Ainda é mais interessante o pensamento de que, possivelmente, estes novos sistemas NoSQL podem trazer vantagens para o mundo dos armazéns de dados. Assim, neste trabalho de mestrado, irá ser estudada a viabilidade e as implicações da adoção de bases de dados NoSQL, no contexto de armazéns de dados, em comparação com a abordagem tradicional, implementada sobre sistemas relacionais. Para alcançar esta tarefa, vários estudos foram operados tendo por base o sistema relacional SQL Server 2014 e os sistemas NoSQL, MongoDB e Cassandra. Várias etapas do processo de desenho e implementação de um armazém de dados foram comparadas entre os três sistemas, sendo que três armazéns de dados distintos foram criados tendo por base cada um dos sistemas. Toda a investigação realizada neste trabalho culmina no confronto da performance de consultas, realizadas nos três sistemas.

To Ada or not To Ada: Adaing vs. Javaing in real-time systems

Ada is really an unfortunate Lady. After years fighting against C/C++ villains, her major lift-up (Ada 95) had brought up a promise of fortune. However, a new strong villain (Java) has appeared trying to end her struggle for survival. Ada has now to fight with her own weapons. She will only prosper by her own merits. But two questions emerge. Do they exist? Are they better than Java’s? Our opinion is that they do exist, and are not matched by any other programming language

Antibacterial activity of Ionic Liquids based on ampicillin against resistant bacteria

Antibacterial activity of novel Active Pharmaceutical Ingredient Ionic Liquids (API-ILs) based on ampicillin anion [Amp] have been evaluated. They showed growth inhibition and bactericidal properties on some sensitive bacteria and especially some Gram-negative resistant bacteria when compared to the [Na][Amp] and the initial bromide and chloride salts. For these studies were analysed the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBIC) against sensitive Gram-negative bacteria Escherichia coli ATCC 25922 and Klebsiella pneumonia (clinically isolated), as well as sensitive Gram positive S. Aureus ATCC 25923, Staphylococcus epidermidis and Enterococcus faecalis and completed using clinically isolated resistent strains: E. coli TEM CTX M9, E. coli CTX M2 and E. coli AmpC Mox. From the obtained MIC values of studied APIs-ILs and standard [Na][Amp] were derived RDIC values (relative decrease of inhibitory concentration). High RDIC values of [C16Pyr][Amp] especially against two resistant Gram-negative strains E. coli TEM CTX M9 (RDIC>1000) and E. coli CTX M2 (RDIC>100) point clearly to a potential promising role of APIs-ILs as antimicrobial drugs especially against resistant bacterial strains.

Picocyanobacteria From a Clade Of Marine Cyanobium Revealed Bioactive Potential Against Microalgae, Bacteria, And Marine

The production of bioactive compounds either toxic or with pharmacological applications by cyanobacteria is well established. However, picoplanktonic forms within this group of organisms have rarely been studied in this context. In this study, the toxicological potential of picocyanobacteria from a clade of marine Cyanobium strains isolated from the Portuguese coast was examined using different biological models. First, strains were identified by applying morphological and molecular approaches and cultured under lab conditions. A crude extract and three fractions reflecting a preliminary segregation of lipophilic metabolites were tested for toxicity with the marine microalga Nannochloropsis sp., the bacteria Pseudomonas sp., the brine shrimp Artemia salina, and fertilized eggs of the sea urchin Paracentrotus lividus. No significant apparent adverse effects were noted against Artemia salina. However, significant adverse effects were found in all other assays, with an inhibition of Nannochloropsis sp. and Pseudomonas sp. growth and marked reduction in Paracentrotus lividus larvae length. The results obtained indicated that Cyanobium genus may serve as a potential source of interesting bioactive compounds and emphasize the importance of also studying smaller picoplanktonic fractions of marine cyanobacteria.

Protective effect of C. sativa leaf extract against UV mediated-DNA damage in a human keratinocyte cell line

Toxic effects of ultraviolet (UV) radiation on skin include protein and lipid oxidation, and DNA damage. The latter is known to play a major role in photocarcinogenesis and photoaging. Many plant extracts and natural compounds are emerging as photoprotective agents. Castanea sativa leaf extract is able to scavenge several reactive species that have been associated to UV-induced oxidative stress. The aim of this work was to analyze the protective effect of C. sativa extract (ECS) at different concentrations (0.001, 0.01, 0.05 and 0.1 μg/mL) against the UV mediated-DNA damage in a human keratinocyte cell line (HaCaT). For this purpose, the cytokinesis-block micronucleus assay was used. Elucidation of the protective mechanism was undertaken regarding UV absorption, influence on 1O2 mediated effects or NRF2 activation. ECS presented a concentration-dependent protective effect against UV-mediated DNA damage in HaCaT cells. The maximum protection afforded (66.4%) was achieved with the concentration of 0.1 μg/mL. This effect was found to be related to a direct antioxidant effect (involving 1O2) rather than activation of the endogenous antioxidant response coordinated by NRF2. Electrochemical studies showed that the good antioxidant capacity of the ECS can be ascribed to the presence of a pool of different phenolic antioxidants. No genotoxic or phototoxic effects were observed after incubation of HaCaT cells with ECS (up to 0.1 μg/mL). Taken together these results reinforce the putative application of this plant extract in the prevention/minimization of UV deleterious effects on skin.

Which “place and non-place” do women occupy in social economy organisations?

Scientific literature has strengthened the perpetuation of inequality factors in the labour market based on gender, despite the on-going endeavour of various political bodies and legal norms against the vertical and horizontal segregation of women. National and European statistical data shows the relevance and timeless features of theories of market segmentation associated with the labour market dating back to the 70’s of the 20th century. Hence, the European Community considers as a priority in the Europe 2020 strategy, the definition of “policies to promote gender equality […] to increase labour force participation thus adding to growth and social cohesion”. If we consider that on the one hand, social economy is fairly recognised to be equated with market actors and the State for its economic and social role in tackling the current crisis, and on the other hand, that the ideals of the sector, systematised in the “Framework Law of Social Economy” (Law no. 30/2013 8th of May), particularly in article 5 proposing “the respect for the values […] of equality and non-discrimination […], justice and equity […]”, we aim to reflect on indicators that uncover a vertical and horizontal segregation in the labour market. Departing from a mixed methodological approach (extensive and intensive), subject to the topic of "Social Entrepreneurship in Portugal" in social economy organisations, we detect very high rates of employment feminisation, with a ratio of 1 man (23%) for every 3 women (77%). Women are mainly earmarked for technical and operational activities, arising from the privileged intervention areas, namely education, training, health, elderly, families, poverty, ultimately being underrepresented in statutory boards and, as such, far removed from deliberations and strategic resolutions. This is particularly visible in the existing hierarchy of functions and management practices of the responsibility of male members. Thus, it seems easily verified that the sector is travelling away from the ideals of justice and social equity, which can crystallise the "non-place" of women in the definition of a strategic direction of social economy and in the most invisible/private “place” of the organisational setting.