Expectativas dos stakeholders para as fusões e aquisições: um estudo de caso: aquisição do Finibanco pelo Montepio

Dissertação apresentada ao ISCAP para a obtenção do Grau de Mestre em Auditoria Orientada por: Prof. Doutora Alcina Dias

Estudo do controlo interno nas Instituições de Ensino Superior: contributo para a credibilidade da informação financeira

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada por Mestre Alcina Portugal Dias

Videovigilância, compressão e criptografia

Mestrado em Engenharia Electrotécnica e de Computadores

On local fractional continuous wavelet transform

We introduce a new wavelet transform within the framework of the local fractional calculus. An illustrative example of local fractional wavelet transform is also presented.

Local fractional variational iteration and decomposition methods for wave equation on cantor sets within local fractional operators

We perform a comparison between the fractional iteration and decomposition methods applied to the wave equation on Cantor set. The operators are taken in the local sense. The results illustrate the significant features of the two methods which are both very effective and straightforward for solving the differential equations with local fractional derivative.

Systems of Navier-Stokes equations on cantor sets

We present systems of Navier-Stokes equations on Cantor sets, which are described by the local fractional vector calculus. It is shown that the results for Navier-Stokes equations in a fractal bounded domain are efficient and accurate for describing fluid flow in fractal media.

Mathematical aspects of the Heisenberg uncertainty principle within local fractional Fourier analysis

In this paper, we discuss the mathematical aspects of the Heisenberg uncertainty principle within local fractional Fourier analysis. The Schrödinger equation and Heisenberg uncertainty principles are structured within local fractional operators.

From cheating to teaching: a path for conversion of illegal gambling machines

Video poker machines, a former symbol of fraud and gambling in Brazil, are now being converted into computer-based educational tools for Brazilian public primary schools and also for governmental and non-governmental institutions dealing with communities of poverty and social exclusion, in an attempt to reduce poverty risks (decrease money spent on gambling) and promote social inclusion (increase access and motivation to education). Thousands of illegal gambling machines are seized by federal authorities, in Brazil, every year, and usually destroyed at the end of the criminal apprehension process. This paper describes a project developed by the University of Southern Santa Catarina, Brazil, responsible for the conversion process of gambling machines, and the social inclusion opportunities derived from it. All project members worked on a volunteer basis, seeking to promote social inclusion of Brazilian young boys and girls, namely through digital inclusion. So far, the project has been able to convert over 200 gambling machines and install them in over 40 public primary schools, thus directly benefiting more than 12,000 schoolchildren. The initial motivation behind this project was technology based, however the different options arising from the conversion process of the gambling machines have also motivated a rather innovative and unique experience in allowing schoolchildren and young people with special (educational) needs to access to computer-based pedagogical applications. The availability of these converted machines also helps to place Information and Communication Technologies (ICT) in the very daily educational environment of these children and youngsters, thus serving social and cultural inclusion aspects, by establishing a dialogue with the community and their technological expectations, and also directly contributing to their digital literacy.

Local Fractional Variational Iteration Method for Local Fractional Poisson Equations in Two Independent Variables

The local fractional Poisson equations in two independent variables that appear in mathematical physics involving the local fractional derivatives are investigated in this paper. The approximate solutions with the nondifferentiable functions are obtained by using the local fractional variational iteration method.

Local Fractional Variational Iteration Method for Local Fractional Poisson Equations in Two Independent Variables

The local fractional Poisson equations in two independent variables that appear in mathematical physics involving the local fractional derivatives are investigated in this paper. The approximate solutions with the nondifferentiable functions are obtained by using the local fractional variational iteration method.

Nonlinear Dynamics for Local Fractional Burgers Equation Arising in Fractal Flow

The local fractional Burgers’ equation (LFBE) is investigated from the point of view of local fractional conservation laws envisaging a nonlinear local fractional transport equation with a linear non-differentiable diffusion term. The local fractional derivative transformations and the LFBE conversion to a linear local fractional diffusion equation are analyzed.

Picture marks semiotics between ontwerpen and vormgeving

This project seeks to implement and operationalize an analytical and schematic tool proposed in the doctoral thesis of Eduardo Aires applied to the first pages of newspapers (FBAUP: 2006), to the study of the symbol within the visual identity – the picture mark – starting with its semiotic analysis. Our research has the main objective to contribute to providing guidelines to facilitate both the communication and the methodology used by students and professionals of graphic design, translating, in a graphic way, implicit phenomena that is still in the spectrum of intuition, concerning Identity Design (specifically, the design of the graphic mark), and bringing them to the field of scientific definitions. It is our intention to provide the design of a picture mark, a graphic sign which is intended to synthesize, identify and bring positive values about an entity, with an educational tool that would constitute itself as knowledge so far nonexistent.

A contabilidade analítica como suporte de informação para um adequado e eficiente controlo interno

Atualmente, a Contabilidade Analítica é referida como uma ferramenta de gestão no apoio à tomada de decisão. Este tipo de contabilidade prevê uma série de diferentes métodos de custeio e objetivos a atingir de acordo com o setor económico e com as necessidades de informação que se pretendem ver satisfeitas. O presente trabalho versa sobre um estudo científico que assenta em reconhecer que a Contabilidade Analítica é um importante suporte de informação para um adequado e eficiente Controlo Interno e deve ser objeto de elevada atenção e análise pela Auditoria. O estudo realizado teve como objetivos a Contabilidade Analítica, o Controlo Interno e a sua relação com a Auditoria, como contributo para formação de uma opinião credível e sustentada sobre a influência que pode assumir a informação fornecida pela Contabilidade Analítica e o controlo que isto proporciona à gestão. No estudo empírico seguimos a metodologia de abordagem de estudo de caso de Yin (1994) e chegamos à ideia geral de que a Contabilidade de Custos é fundamental para o processo de tomada de decisão.