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

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

Balancing market integration in MASCEM electricity market simulator

With the restructuring of the energy sector in industrialized countries there is an increased complexity in market players’ interactions along with emerging problems and new issues to be addressed. Decision support tools that facilitate the study and understanding of these markets are extremely useful to provide players with competitive advantage. In this context arises MASCEM, a multi-agent simulator for competitive electricity markets. It is essential to reinforce MASCEM with the ability to recreate electricity markets reality in the fullest possible extent, making it able to simulate as many types of markets models and players as possible. This paper presents the development of the Balancing Market in MASCEM. A key module to the study of competitive electricity markets, as it has well defined and distinct characteristics previously implemented.

Complex market integration in MASCEM electricity market simulator

The restructuring that the energy sector has suffered in industrialized countries originated a greater complexity in market players’ interactions, and thus new problems and issues to be addressed. Decision support tools that facilitate the study and understanding of these markets become extremely useful to provide players with competitive advantage. In this context arises MASCEM, a multi-agent system for simulating competitive electricity markets. To provide MASCEM with the capacity to recreate the electricity markets reality in the fullest possible extent, it is essential to make it able to simulate as many market models and player types as possible. This paper presents the development of the Complex Market in MASCEM. This module is fundamental to study competitive electricity markets, as it exhibits different characteristics from the already implemented market types.

Quais os atributos que um auditor interno deve ter

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria

Inventories and concentration profiles of 137Cs in undisturbed soils in the northeast of Buenos Aires Province, Argentina

Inventories and vertical distribution of (137)Cs were determined in La Plata region undisturbed soils, Argentina. A mean inventory value of 891 ± 220 Bq/m(2) was established, which is compatible with the values expected from atmospheric weapon tests fallout. The study was complemented with pH, organic carbon fraction, texture and mineralogical soil analyses. Putting together Southern Hemisphere (137)Cs inventory data, it is possible to correlate these data with the mean annual precipitations. The large differences in (137)Cs concentration profiles were attributed to soil properties, especially the clay content and the pH values. A convection-dispersion model with irreversible retention was used to fit the activity concentration profiles. The obtained effective diffusion coefficient and effective convection velocity parameters values were in the range from 0.2 cm(2)/y to 0.4 cm(2)/y and from 0.23 cm/y to 0.43 cm/y, respectively. These data are in agreement with values reported in literature. In general, with the growth of clay content in the soil, there was an increase in the transfer rate from free to bound state. Finally, the highest transfer rate from free to bound state was obtained for soil pH value equal to 8.

Using remote experimentation in a large undergraduate course: initial findings

The use of remote labs in undergraduate courses has been reported in literature several times since the mid 90's. Nevertheless, very few articles present results about the correspondent learning gains obtained by students, and in what conditions those systems can be more efficient, thus suggesting a lack of data concerning their pedagogical effectiveness. This paper addresses such a gap by presenting some initial findings concerning the use of a remote lab (VISIR), in a large undergraduate course on Physics, with over 550 students enrolled.

Using VISIR in a large undergraduate course: preliminary assessment results

The use of remote labs in undergraduate courses has been reported in literature several times since the mid 90's. Nevertheless, very few articles present results about the learning gains obtained by students using them, especially with a large number of students, thus suggesting a lack of data concerning their pedagogical effectiveness. This paper addresses such a gap by presenting some preliminary results concerning the use of a remote laboratory, known as VISIR, in a large undergraduate course on Applied Physics, with over 500 students enrolled.

O alisamento dos resultados numa empresa: o caso do Grupo SONANGOL

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 de Professor Doutor Adalmiro Alvaro Malheiro de Castro Andrade Pereira

Selective recognition in potentiometric transduction of amoxicillin by molecularly imprinted materials

The indiscriminate use of antibiotics in food-producing animals has received increasing attention as a contributory factor in the international emergence of antibiotic-resistant bacteria (Woodward in Pesticide, veterinary and other residues in food, CRC Press, Boca Raton, 2004). Numerous analytical methods for quantifying antibacterial residues in edible animal products have been developed over years (Woodward in Pesticide, veterinary and other residues in food, CRC Press, Boca Raton, 2004; Botsoglou and Fletouris in Handbook of food analysis, residues and other food component analysis, Marcel Dekker, Ghent, 2004). Being Amoxicillin (AMOX) one of those critical veterinary drugs, efforts have been made to develop simple and expeditious methods for its control in food samples. In literature, only one AMOX-selective electrode has been reported so far. In that work, phosphotungstate:amoxycillinium ion exchanger was used as electroactive material (Shoukry et al. in Electroanalysis 6:914–917, 1994). Designing new materials based on molecularly imprinted polymers (MIPs) which are complementary to the size and charge of AMOX could lead to very selective interactions, thus enhancing the selectivity of the sensing unit. AMOX-selective electrodes used imprinted polymers as electroactive materials having AMOX as target molecule to design a biomimetic imprinted cavity. Poly(vinyl chloride), sensors of methacrylic acid displayed Nernstian slopes (60.7 mV/decade) and low detection limits (2.9 × 10−5 mol/L). The potentiometric responses were not affected by pH within 4–5 and showed good selectivity. The electrodes were applied successfully to the analysis of real samples.

Máscaras da (in)capacidade: projeto desenvolvido numa instituição de apoio a pessoas com deficiência intelectual

Neste relatório apresenta-se o projeto de Educação e Intervenção Social intitulado “Máscaras da (In)Capacidade”, que assentou na metodologia de Investigação-Ação Participativa. Caracterizando-se pela análise dos contextos, pela ação, pela reflexão profunda e contínua, e pela avaliação, sempre numa perspetiva de participação, esta metodologia possibilita ao investigador social conhecer e envolver-se na realidade de uma maneira muito mais efetiva. O presente trabalho constitui, assim, um olhar retrospetivo sobre o trabalho desenvolvido num contexto institucional de acolhimento de pessoas com deficiência intelectual. O projeto desenvolvido teve como principal finalidade: “Melhorar as dinâmicas relacionais e de funcionamento existentes na instituição, de forma a proporcionar um maior bem-estar físico e psicológico das pessoas que trabalham, vivem e/ou frequentam a instituição”. Neste sentido, promovendo sempre a participação efetiva de pessoas com incapacidade e seus cuidadores, procedeu-se à utilização de técnicas que permitiram conhecer, analisar e trabalhar no contexto, tendo em vista a concretização dos objetivos gerais do projeto. Esses objetivos, de uma forma sinóptica, tinham como intenção promover uma melhor interação entre todas as pessoas do CAO, e melhorar o funcionamento do Centro de Atividades Ocupacionais (CAO) da Instituição. Assim, procurando sempre uma mudança construída e refletida por todos, num processo de avaliação contínua, é possível afirmar que existiu uma melhoria tanto a nível das dinâmicas relacionais, como ao nível de alguns aspetos relacionados com o funcionamento da valência

Development of computer application for determination of chemical diffusion properties in biological tissues

The main objective of this work was to develop an application capable of determining the diffusion times and diffusion coefficients of optical clearing agents and water inside a known type of muscle. Different types of chemical agents can also be used with the method implemented, such as medications or metabolic products. Since the diffusion times can be calculated, it is possible to describe the dehydration mechanism that occurs in the muscle. The calculation of the diffusion time of an optical clearing agent allows to characterize the refractive index matching mechanism of optical clearing. By using both the diffusion times and diffusion of water and clearing agents not only the optical clearing mechanisms are characterized, but also information about optical clearing effect duration and magnitude is obtained. Such information is crucial to plan a clinical intervention in cooperation with optical clearing. The experimental method and equations implemented in the developed application are described in throughout this document, demonstrating its effectiveness. The application was developed in MATLAB code, but the method was personalized so it better fits the application needs. This process significantly improved the processing efficiency, reduced the time to obtain he results, multiple validations prevents common errors and some extra functionalities were added such as saving application progress or export information in different formats. Tests were made using glucose measurements in muscle. Some of the data, for testing purposes, was also intentionally changed in order to obtain different simulations and results from the application. The entire project was validated by comparing the calculated results with the ones found in literature, which are also described in this document.