Norma contabilística e de relato financeiro 10 – custos de empréstimos obtidos

Dissertação de Mestrado submetida ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Trabalho efetuado sob a orientação do Mestre Carlos Martins

Contrastive terminology: semitic, anglo-germanic and latin concept building through complex terms. (avoiding one-way method procedures in translation

This paper aims to present a contrastive approach between three different ways of building concepts after proving the similar syntactic possibilities that coexist in terms. However, from the semantic point of view we can see that each language family has a different distribution in meaning. But the most important point we try to show is that the differences found in the psychological process when communicating concepts should guide the translator and the terminologist in the target text production and the terminology planning process. Differences between languages in the information transmission process are due to the different roles the different types of knowledge play. We distinguish here the analytic-descriptive knowledge and the analogical knowledge among others. We also state that none of them is the best when determining the correctness of a term, but there has to be adequacy criteria in the selection process. This concept building or term building success is important when looking at the linguistic map of the information society.

Deciding Kleene Algebra Terms Equivalence in Coq

This paper presents a mechanically verified implementation of an algorithm for deciding the equivalence of Kleene algebra terms within the Coq proof assistant. The algorithm decides equivalence of two given regular expressions through an iterated process of testing the equivalence of their partial derivatives and does not require the construction of the corresponding automata. Recent theoretical and experimental research provides evidence that this method is, on average, more efficient than the classical methods based on automata. We present some performance tests, comparisons with similar approaches, and also introduce a generalization of the algorithm to decide the equivalence of terms of Kleene algebra with tests. The motivation for the work presented in this paper is that of using the libraries developed as trusted frameworks for carrying out certified program verification.