Estudo da norma contabilística e de relato financeiro nº 4 – politicas contabilísticas, alterações nas estimativas contabilísticas e erros

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientador: Professor Doutor José da Silva Fernandes

O Processo de gestão de risco nas organizações

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Auditoria Orientada por Mestre Carlos Manuel Antunes Mendes

Family and non-family businesses on internal factors of entrepreneurship

Small firms are a major player in development. Thus, entrepreneurship is frequently attached to these rms and it must be present in daily management of factors such as planning and cooperation. We intend to analyze these factors, comparing familiar and non-familiar businesses. This study was conducted in a Portuguese region in the north of Portugal - Vale do Sousa . The results allow us to conclude that even with some managerial di erences it was not possible to identify distinct patterns between them. The main goal of this paper is to open research lines on important issues to distinguish familiar from non-familiar businesses.

A questão da língua na União Europeia – implicações sobre a liberdade de circulação de mercadorias

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Empreendedorismo e Internacionalização Orientada pela Mestre Maria Luísa Verdelho Alves

Should the U.S. adapt to the world? The first debate on american exceptionalism and its impact on the founding of the United States

This paper aims at putting into perspective the recent, post 9/11 debate on the United States‘ alleged exceptionalism and its impact on the definition of American foreign policy. It reminds the readers that the United States was born as a result of a similar debate, at a time when a crucial choice for its future was to be made. Indeed, the Founding Fathers discarded the revolutionary idea that America was altogether different from other (European) nations and, as such, could succeed in saving republicanism and concentrate on domestic affairs. As Gordon Wood and Harvey Mansfield have shown, the 1787 version of republicanism stood as a departure from its earlier version, and such a change was necessary to the creation of a full-fledged federation, therefore paving the way to the current powerful Federal Republic. The early failure of the exceptionalist creed did not cause its disappearance, as the contemporary form of exceptionalism demonstrates, but created conditions that made an enduring and powerful influence very difficult.

The impact of safety politics in the current globalization context

The globalization is a process of economical, social, cultural and political integration motivated by the needs generated by a consumption-orientated society and a set of factors that have led to its development, such as reducing transport costs, the technological advancement and the development of communication networks. However, the phenomenon of globalization has been accompanied by increasing levels of insecurity as a result of various types of threats and transnational crimes that the International Community seeks to control and minimize. Throughout this work, we examined how the globalization process has been developing and how nations are able to maintain security levels consistent with their economical status and social development, without disturbing the normal course of organizations’ economical activity and the well-being of people. From the investigation developed we concluded that, besides the confirmation that economic integration and the opening of markets have influence on internal consumption, market globalization and migrations have been causing modifications in the consumption habits. We also concluded that the security measures implemented by States or by the International Community affect international trade, but do not imply disproportionate costs or significant delays in transactions. Likewise, we concluded that the control measures implemented in international trade are sufficient to ensure the safety of the people and nations, enabling us to confirm two of the three conjectures raised in this study.

The roman conquered by delay: reducing the number of preemptions using sleep states

Sleep-states are emerging as a first-class design choice in energy minimization. A side effect of this is that the release behavior of the system is affected and subsequently the preemption relations between tasks. In a first step we have investigated how the behavior in terms of number of preemptions of tasks in the system is changed at runtime, using an existing procrastination approach, which utilizes sleepstates for energy savings purposes. Our solution resulted in substantial savings of preemptions and we expect from even higher yields for alternative energy saving algorithms. This work is intended to form the base of future research, which aims to bound the number of preemptions at analysis time and subsequently how this may be employed in the analysis to reduced the amount of system utilization, which is reserved to account for the preemption delay.

Perspectives of the Internal Public in a Cultural Event: the Case of Noc Noc, Guimarães - Portugal

Given the significant impact that cultural events may have in local communities and the inherent organization complexity, it is important to understand their specificities. Most of the times cultural events disregard marketing and often marketing is distant from art. Thus an analysis of an inside perspective might bring significant returns to the organization of such an event. This paper considers the three editions (2011, 2012 and 2013) of a cultural event – Noc Noc – organized by a local association in the city of Guimarães, Portugal. Its format is based in analogous events, as Noc Noc intends to convert everyday spaces (homes, commercial outlets and a number of other buildings) into cultural spaces, processed and transformed by artists, hosts and audiences. By interviewing a sample of people (20) who have hosted this cultural event, sometimes doubling as artists, and by experiencing the three editions of the event, this paper illustrates how the internal public understands this particular cultural event, analyzing specifically their motivations, ways of acting and participating, as well as their relationship with the public, with the organization of the event and with art in general. Results support that artists and hosts motivations must be identified in a timely and appropriate moment, as well as their views of this particular cultural event, in order to keep them participating, since low budget cultural events such as this one may have a key role in small scale cities.

Foraging at the Edge of Chaos: Internal Clock versus External Forcing

Activity rhythms in animal groups arise both from external changes in the environment, as well as from internal group dynamics. These cycles are reminiscent of physical and chemical systems with quasiperiodic and even chaotic behavior resulting from “autocatalytic” mechanisms. We use nonlinear differential equations to model how the coupling between the self-excitatory interactions of individuals and external forcing can produce four different types of activity rhythms: quasiperiodic, chaotic, phase locked, and displaying over or under shooting. At the transition between quasiperiodic and chaotic regimes, activity cycles are asymmetrical, with rapid activity increases and slower decreases and a phase shift between external forcing and activity. We find similar activity patterns in ant colonies in response to varying temperature during the day. Thus foraging ants operate in a region of quasiperiodicity close to a cascade of transitions leading to chaos. The model suggests that a wide range of temporal structures and irregularities seen in the activity of animal and human groups might be accounted for by the coupling between collectively generated internal clocks and external forcings.

Virtual Power Players Internal Negotiation and Management in MASCEM

Electricity Markets are not only a new reality but an evolving one as the involved players and rules change at a relatively high rate. Multi-agent simulation combined with Artificial Intelligence techniques may result in very helpful sophisticated tools. This paper presents a new methodology for the management of coalitions in electricity markets. This approach is tested using the multi-agent market simulator MASCEM (Multi-Agent Simulator of Competitive Electricity Markets), taking advantage of its ability to provide the means to model and simulate Virtual Power Players (VPP). VPPs are represented as coalitions of agents, with the capability of negotiating both in the market and internally, with their members in order to combine and manage their individual specific characteristics and goals, with the strategy and objectives of the VPP itself. A case study using real data from the Iberian Electricity Market is performed to validate and illustrate the proposed approach.

Energy-aware task mapping onto heterogeneous platforms using DVFS and sleep states

Heterogeneous multicore platforms are becoming an interesting alternative for embedded computing systems with limited power supply as they can execute specific tasks in an efficient manner. Nonetheless, one of the main challenges of such platforms consists of optimising the energy consumption in the presence of temporal constraints. This paper addresses the problem of task-to-core allocation onto heterogeneous multicore platforms such that the overall energy consumption of the system is minimised. To this end, we propose a two-phase approach that considers both dynamic and leakage energy consumption: (i) the first phase allocates tasks to the cores such that the dynamic energy consumption is reduced; (ii) the second phase refines the allocation performed in the first phase in order to achieve better sleep states by trading off the dynamic energy consumption with the reduction in leakage energy consumption. This hybrid approach considers core frequency set-points, tasks energy consumption and sleep states of the cores to reduce the energy consumption of the system. Major value has been placed on a realistic power model which increases the practical relevance of the proposed approach. Finally, extensive simulations have been carried out to demonstrate the effectiveness of the proposed algorithm. In the best-case, savings up to 18% of energy are reached over the first fit algorithm, which has shown, in previous works, to perform better than other bin-packing heuristics for the target heterogeneous multicore platform.

Navegação web anónima e segura

A Web aproximou a humanidade dos seus pares a um nível nunca antes visto. Com esta facilidade veio também o cibercrime, o terrorismo e outros fenómenos característicos de uma sociedade tecnológica, plenamente informatizada e onde as fronteiras terrestres pouco importam na limitação dos agentes ativos, nocivos ou não, deste sistema. Recentemente descobriu-se que as grandes nações “vigiam” atentamente os seus cidadãos, desrespeitando qualquer limite moral e tecnológico, podendo escutar conversas telefónicas, monitorizar o envio e receção de e-mails, monitorizar o tráfego Web do cidadão através de poderosíssimos programas de monitorização e vigilância. Noutros cantos do globo, nações em tumulto ou envoltas num manto da censura perseguem os cidadãos negando-lhes o acesso à Web. Mais mundanamente, há pessoas que coagem e invadem a privacidade de conhecidos e familiares, vasculhando todos os cantos dos seus computadores e hábitos de navegação. Neste sentido, após o estudo das tecnologias que permitem a vigilância constante dos utilizadores da Web, foram analisadas soluções que permitem conceder algum anónimato e segurança no tráfego Web. Para suportar o presente estudo, foi efetuada uma análise das plataformas que permitem uma navegação anónima e segura e um estudo das tecnologias e programas com potencial de violação de privacidade e intrusão informática usados por nações de grande notoriedade. Este trabalho teve como objetivo principal analisar as tecnologias de monitorização e de vigilância informática identificando as tecnologias disponíveis, procurando encontrar potenciais soluções no sentido de investigar a possibilidade de desenvolver e disponibilizar uma ferramenta multimédia alicerçada em Linux e em LiveDVD (Sistema Operativo Linux que corre a partir do DVD sem necessidade de instalação). Foram integrados recursos no protótipo com o intuito de proporcionar ao utilizador uma forma ágil e leiga para navegar na Web de forma segura e anónima, a partir de um sistema operativo (SO) virtualizado e previamente ajustado para o âmbito anteriormente descrito. O protótipo foi testado e avaliado por um conjunto de cidadãos no sentido de aferir o seu potencial. Termina-se o documento com as conclusões e o trabalho a desenvolver futuramente.