Fatores influenciadores da gestão da qualidade e independência do auditor: um estudo de caso

Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias

A exportação do mel português: um estudo exploratório sobre as motivações, barreiras e estratégias

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação de Professor Doutor António Correia de Barros

Aplicação de metodologias lean na manutenção da simoldes aços

O trabalho presente nesta dissertação incidiu sobre a aplicação das metodologias Lean no âmbito da manutenção de uma empresa metalomecânica de produção de Moldes – Simoldes Aços. No atual enquadramento, com os mercados nacionais e internacionais debaixo de feroz competição, as empresas são obrigadas a estudar métodos e técnicas que permitam eliminar desperdícios, reduzir custos e tempos de produção, ao mesmo tempo que são exigidos maiores níveis de qualidade dos produtos fabricados com vista ao aumento da competitividade. Sendo a Manutenção uma área funcional com um impacto elevado no desempenho da produção, é percebido que o desempenho desta, tem influência direta no comportamento do fluxo produtivo e nos respetivos níveis de eficácia e eficiência. No decorrer do trabalho desta dissertação de mestrado foi realizada uma análise abrangente do estado atual do sector de atividade de manutenção na empresa SIMOLDES SA, o que permitiu identificar as áreas e os pontos a intervir e desenhar as soluções de melhoria na atividade de manutenção. Na fase concludente do trabalho foram implementadas algumas dessas propostas de melhoria, ao passo que outras ficaram agendadas para futura implementação. Na base do trabalho desenvolvido esteve a metodologia Lean, que apresenta um papel relevante na implementação de uma abordagem integrada da função manutenção na manutenção dos objetivos da produção. O presente projeto baseou a sua estratégia de implementação na aplicação da ferramenta do 5S’ em paralelo com o TPM (Total Productive Maintenance). Ambas as ferramentas visam a redução de desperdícios e o aumento da fiabilidade dos processos, pelo aumento da disponibilidade dos equipamentos, da melhoria do desempenho dos processos e da plena integração de todos os colaboradores no processo de fabrico. Com a implementação das melhorias propostas, foram observados melhorias significativas no fluxo das atividades da manutenção, assim como uma maior visibilidade das mesmas em todo o processo produtivo.

Literature, translation and national identity: Christina Rossetti and Rosalía de Castro in the work of Plácido Castro

Plácido Castro‘s work has aroused our interest, because it evolves around the question of Galician personality and identity. While working as a journalist and a translator or while writing essays on different literary issues, Plácido Castro has never forgotten his roots or his nation. One could even say that his whole life turns around Galicia. Our purpose is to make a critical analysis of his work, especially as a translator, and try to show how he used translation in order to develop national conscience and identity and to see how far his ideology interfered in the interpretation and translation of Rossetti‘s poetry, in which he found a great similarity with Rosalìa de Castro‘s work.

Constructing Cultural Policies in Romania. A possible model for communicating the national value system

The premise of this paper is that a model for communicating the national value system must start from a strategy aimed at the identification, the cultivation and communication of values that give consistency to the value system. The analysis concentrates on the elements of such strategies and on the implications of applying a value communication program on the identity architecture of the community. The paper will also discuss the role of the national value system in the context of the emerging global culture, where the individual has the power to create his/her own hybrid cultural model.

Antitumor activity of hierridin B, a cyanobacterial secondary metabolite found in both filamentous and unicellular marine strains

Cyanobacteria are widely recognized as a valuable source of bioactive metabolites. The majority of such compounds have been isolated from so-called complex cyanobacteria, such as filamentous or colonial forms, which usually display a larger number of biosynthetic gene clusters in their genomes, when compared to free-living unicellular forms. Nevertheless, picocyanobacteria are also known to have potential to produce bioactive natural products. Here, we report the isolation of hierridin B from the marine picocyanobacterium Cyanobium sp. LEGE 06113. This compound had previously been isolated from the filamentous epiphytic cyanobacterium Phormidium ectocarpi SAG 60.90, and had been shown to possess antiplasmodial activity. A phylogenetic analysis of the 16S rRNA gene from both strains confirmed that these cyanobacteria derive from different evolutionary lineages. We further investigated the biological activity of hierridin B, and tested its cytotoxicity towards a panel of human cancer cell lines; it showed selective cytotoxicity towards HT-29 colon adenocarcinoma cells.

Exploring bioactive properties of marine cyanobacteria Isolated from the Portuguese coast: high potential as a source of anticancer compounds

The oceans remain a major source of natural compounds with potential in pharmacology. In particular, during the last few decades, marine cyanobacteria have been in focus as producers of interesting bioactive compounds, especially for the treatment of cancer. In this study, the anticancer potential of extracts from twenty eight marine cyanobacteria strains, belonging to the underexplored picoplanktonic genera, Cyanobium, Synechocystis and Synechococcus, and the filamentous genera, Nodosilinea, Leptolyngbya, Pseudanabaena and Romeria, were assessed in eight human tumor cell lines. First, a crude extract was obtained by dichloromethane:methanol extraction, and from it, three fractions were separated in a Si column chromatography. The crude extract and fractions were tested in eight human cancer cell lines for cell viability/toxicity, accessed with the 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl tetrazolium bromide (MTT) and lactic dehydrogenase release (LDH) assays. Eight point nine percent of the strains revealed strong cytotoxicity; 17.8% showed moderate cytotoxicity, and 14.3% assays showed low toxicity. The results obtained revealed that the studied genera of marine cyanobacteria are a promising source of novel compounds with potential anticancer activity and highlight the interest in also exploring the smaller filamentous and picoplanktonic genera of cyanobacteria.

Flexibility in a Stackelberg leadership with differentiated goods

We study the effects of product differentiation in a Stackelberg model with demand uncertainty for the first mover. We do an ex-ante and ex-post analysis of the profits of the leader and of the follower firms in terms of product differentiation and of the demand uncertainty. We show that even with small uncertainty about the demand, the follower firm can achieve greater profits than the leader, if their products are sufficiently differentiated. We also compute the probability of the second firm having higher profit than the leading firm, subsequently showing the advantages and disadvantages of being either the leader or the follower firm.

Antitumor activity of hierridin B, a cyanobacterial secondary metabolite found in both filamentous and unicellular marine strains

Cyanobacteria are widely recognized as a valuable source of bioactive metabolites. The majority of such compounds have been isolated from so-called complex cyanobacteria, such as filamentous or colonial forms, which usually display a larger number of biosynthetic gene clusters in their genomes, when compared to free-living unicellular forms. Nevertheless, picocyanobacteria are also known to have potential to produce bioactive natural products. Here, we report the isolation of hierridin B from the marine picocyanobacterium Cyanobium sp. LEGE 06113. This compound had previously been isolated from the filamentous epiphytic cyanobacterium Phormidium ectocarpi SAG 60.90, and had been shown to possess antiplasmodial activity. A phylogenetic analysis of the 16S rRNA gene from both strains confirmed that these cyanobacteria derive from different evolutionary lineages. We further investigated the biological activity of hierridin B, and tested its cytotoxicity towards a panel of human cancer cell lines; it showed selective cytotoxicity towards HT-29 colon adenocarcinoma cells.

Makespan computation for GPU threads running on a single streaming multiprocessor

Graphics processors were originally developed for rendering graphics but have recently evolved towards being an architecture for general-purpose computations. They are also expected to become important parts of embedded systems hardware -- not just for graphics. However, this necessitates the development of appropriate timing analysis techniques which would be required because techniques developed for CPU scheduling are not applicable. The reason is that we are not interested in how long it takes for any given GPU thread to complete, but rather how long it takes for all of them to complete. We therefore develop a simple method for finding an upper bound on the makespan of a group of GPU threads executing the same program and competing for the resources of a single streaming multiprocessor (whose architecture is based on NVIDIA Fermi, with some simplifying assunptions). We then build upon this method to formulate the derivation of the exact worst-case makespan (and corresponding schedule) as an optimization problem. Addressing the issue of tractability, we also present a technique for efficiently computing a safe estimate of the worstcase makespan with minimal pessimism, which may be used when finding an exact value would take too long.

The impact of national cultures on international marketing strategy and subsidiary performance of portuguese SME’s

The dynamic of the international business and its multidimensional nature requires the understanding of the complexities of different contexts dictated by cultural differences between countries. The purpose of this paper is to study, in depth howsmall and medium-sized companies develop their international marketing mix strategy in their overseas subsidiaries. We use the theoretical construct of Hofstede (1980, 1991) in the dimensions of Power Distance (PD), Uncertainty Avoidance (UA), Individualism (IND), Masculinity (MASC) and Long-Term Orientation (LTO) to assess the cross cultural differences between countries and the business practices to analyze the adaptation or standardization of the international marketing mix strategy of foreign Portuguese subsidiaries. Ourstudy uses an exploratoryand qualitative methodology. We conducted semi-structured interviews in order to achieve a good understanding ofinternational marketing mix strategy of four companies from different sectors. Our results show that the national cultural differences have great influence in the marketing strategy of the subsidiary. The business practices adjustments in the subsidiary company that proved to be necessary conditions for their performance are conducted by the products augmented offerings concerning the characteristics of the product, design and brand name in order to meet the requirements and specificities of the host country of the subsidiary.

A estruturação dos determinantes relevantes no processo de decisão do investimento direto estrangeiro em Portugal e em Espanha

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Dr. Luís Pereira Gomes

A importância dos sistemas de incentivos ao investimento das empresas no atual contexto de crise económica

No âmbito do Mestrado em Finanças Empresariais da Escola Superior e Estudos Industriais de Gestão, foi proposta a realização de um estágio curricular, pelo período de 6 meses no departamento de Gestão, na Multisector Innovation Consulting, Lda., localizada em Braga. Neste relatório de estágio são apresentadas e descritas as principais tarefas desenvolvidas no decorrer do estágio curricular, realizadas no período de 20 de outubro de 2014 a 20 de abril de 2015. No plano traçado no início do estágio definiu-se como principal objetivo a elaboração de candidaturas a sistemas de incentivos, no âmbito das estratégias de desenvolvimento do programa PORTUGAL 2020. Este programa, no domínio temático Competitividade e Internacionalização incorpora três sistemas de incentivos, destinados a três grandes áreas estratégicas: 1) Sistema de Incentivo à Inovação (de produtos, processos, formas de organização e comercialização); 2) Sistema de Incentivo à Internacionalização (em particular, das exportações) e Incentivo à Qualificação; e 3) Sistema de Incentivo à Investigação e Desenvolvimento Tecnológico (I&D). Estes sistemas de incentivos ao Investimento das Empresas são instrumentos fundamentais das políticas públicas de dinamização económica, designadamente em matéria da promoção da inovação e do desenvolvimento regional.

Industrie 4.0 Framework, Challenges and Perspectives

The world is increasingly in a global community. The rapid technological development of communication and information technologies allows the transmission of knowledge in real-time. In this context, it is imperative that the most developed countries are able to develop their own strategies to stimulate the industrial sector to keep up-to-date and being competitive in a dynamic and volatile global market so as to maintain its competitive capacities and by consequence, permits the maintenance of a pacific social state to meet the human and social needs of the nation. The path traced of competitiveness through technological differentiation in industrialization allows a wider and innovative field of research. Already we are facing a new phase of organization and industrial technology that begins to change the way we relate with the industry, society and the human interaction in the world of work in current standards. This Thesis, develop an analysis of Industrie 4.0 Framework, Challenges and Perspectives. Also, an analysis of German reality in facing to approach the future challenge in this theme, the competition expected to win in future global markets, points of domestic concerns felt in its industrial fabric household face this challenge and proposes recommendations for a more effective implementation of its own strategy. The methods of research consisted of a comprehensive review and strategically analysis of existing global literature on the topic, either directly or indirectly, in parallel with the analysis of questionnaires and data analysis performed by entities representing the industry at national and world global placement. The results found by this multilevel analysis, allowed concluding that this is a theme that is only in the beginning for construction the platform to engage the future Internet of Things in the industrial environment Industrie 4.0. This dissertation allows stimulate the need of achievements of more strategically and operational approach within the society itself as a whole to clarify the existing weaknesses in this area, so that the National Strategy can be implemented with effective approaches and planned actions for a direct training plan in a more efficiently path in education for the theme.

Countries three Wise Men: Sustainability, Innovation, and Competitiveness

Purpose: The studies on links between sustainability, innovation, and competitiveness have been mainly focused at organizational and business level. The purpose of this research is to investigate if there is a correlation between these three variables at country level. Using international well recognized rankings of countries sustainability, innovation, and competitiveness, correlation analysis was performed allowing for the conclusion that there are indeed high correlations (and possible relationships) between the three variables at country level. Design/methodology/approach: Sustainability, innovation, and competitiveness literature were reviewed identifying a lack of studies examining these three variables at country level. Three major well recognized indexes were used to support the quantitative research: The World Economic Forum (2013) Sustainability-adjusted global competitiveness index, the Global Innovation Index (2014) issued by Cornell University, INSEAD, and WIPO and the IMD World Competitiveness Yearbook (2014). After confirming the distributions normality, Pearson correlation analysis was made with results showing high linear correlations between the three indexes. Findings: The results of the correlation analysis using Pearson correlation coefficient (all correlation coefficients are greater than 0.73) give a strong support to the conclusion that there is indeed a high correlation (and a possible relationship) between social sustainability, innovation and competitiveness at country level. Research limitations/implications: Further research is advisable to better understand the factors that contribute to the presented results and to establish a global paradigm linking these three main constructs (social sustainability, innovation, and competitiveness). Some authors consider that these measurements are not fully supported (e.g. due to different countries standards), however, it is assumed these differing underlying methodological approaches, by being used in conjunction, can be considered as a set of reliable and useful performance indicators. Practical implications: The results highlight the simultaneous relationship between social sustainability, innovation and competitiveness superior performance and the need to take that these considerations into business and operating models. Social implications: This research suggests that sustainability and innovation policies, strategies and practices are relevant for countries competitiveness and should be promoted particularly in countries ranked low on sustainability and innovation global scoring indexes. Originality/value: This is one of the few studies addressing the relationships between sustainability, innovation and competitiveness at country level.