Estrutura conceptual para a preparação e apresentação das demostrações financeiras

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009

Conceptual model for decomposing the value for the customer

Value has been defined in different theoretical contexts as need, desire, interest, standard /criteria, beliefs, attitudes, and preferences. The creation of value is key to any business, and any business activity is about exchanging some tangible and/or intangible good or service and having its value accepted and rewarded by customers or clients, either inside the enterprise or collaborative network or outside. “Perhaps surprising then is that firms often do not know how to define value, or how to measure it” (Anderson and Narus, 1998 cited by [1]). Woodruff echoed that we need “richer customer value theory” for providing an “important tool for locking onto the critical things that managers need to know”. In addition, he emphasized, “we need customer value theory that delves deeply into customer’s world of product use in their situations” [2]. In this sense, we proposed and validated a novel “Conceptual Model for Decomposing the Value for the Customer”. To this end, we were aware that time has a direct impact on customer perceived value, and the suppliers’ and customers’ perceptions change from the pre-purchase to the post-purchase phases, causing some uncertainty and doubts.We wanted to break down value into all its components, as well as every built and used assets (both endogenous and/or exogenous perspectives). This component analysis was then transposed into a mathematical formulation using the Fuzzy Analytic Hierarchy Process (AHP), so that the uncertainty and vagueness of value perceptions could be embedded in this model that relates used and built assets in the tangible and intangible deliverable exchange among the involved parties, with their actual value perceptions.

Multi-agent based electricity market simulator with VPP: Conceptual and implementation issues

This paper presents a new architecture for the MASCEM, a multi-agent electricity market simulator. This is implemented in a Prolog which is integrated in the JAVA program by using the LPA Win-Prolog Intelligence Server (IS) provides a DLL interface between Win-Prolog and other applications. This paper mainly focus on the MASCEM ability to provide the means to model and simulate Virtual Power Producers (VPP). VPPs are represented as a coalition of agents, with specific characteristics and goals. VPPs can reinforce the importance of these generation technologies making them valuable in electricity markets.

Corporate brand identity – a conceptual redefinition

There is a wide agreement that identity is a multidisciplinary concept. Branding is an identity expression. Although there are some frameworks to assess brand identity there isn’t an accepted definition. The authors consider this a gap in literature and investigate the components to assess brand identity under a holistic approach. Literature was reviewed and reinterpreted under an integrated perspective evolving corporate and brand identity studies. The authors propose a definition and nine componentscharacterizing corporate brand identity: reputation, culture, positioning, personality, relationships network, presentation style, communication, environmental influences and mission. Some are related with internal and others to external facets. The authorsare strongly encouraged to test these results empirically towards validity and reliability of the proposed construct.

Demand response in future power systems management – a conceptual framework and simulation tool

Mestrado em Engenharia Electrotécnica – Sistemas Eléctricos de Energia

Lipid content and fatty acid profile of Senegalese sole (Solea senegalensis Kaup, 1858) juveniles as affected by feed containing different amounts of plant protein sources

A growth trial with Senegalese Sole (Solea senegalensis Kaup, 1858) juveniles fed with diets containing increasing replacement levels of fishmeal by mixtures of plant protein sources was conducted over 12 weeks. Total fat contents of muscle, liver, viscera, skin, fins and head tissues were determined, as well as fatty acid profiles of muscle and liver (GC-FID analysis). Liver was the preferential local for fat deposition (5.5–10.8% of fat) followed by fins (3.4–6.7% fat). Increasing levels of plant protein in the diets seems to be related to increased levels of total lipids in the liver. Sole muscle is lean (2.4–4.0% fat), with total lipids being similar among treatments. Liver fatty acid profile varied significantly among treatments. Plant protein diets induced increased levels of C16:1 and C18:2 n -6 and a decrease in ARA and EPA levels. Muscle fatty acid profile also evidenced increasing levels of C18:2 n 6, while ARA and DHA remained similar among treatments. Substitution of fishmeal by plant protein is hence possible without major differences on the lipid content and fatty acid profile of the main edible portion of the fish – the muscle.

Abordagem à estruturação conceptual de um subdomínio do dicionário

Uma das abordagens mais importantes da terminologia é a desenvolvida pelas disciplinas técnico-científicas, para as quais representa a reflexão formal da sua organização conceptual e, como tal, um meio essencial de expressão e comunicação. De forma a desenvolver as diferentes tarefas a que se propõe, a terminologia tem como principal objecto de estudo os textos de línguas de especialidade, que são o primeiro veículo, por excelência, de expressão e comunicação das disciplinas suprareferidas. Estes textos reflectem, normalmente, um tipo de comunicação especializada, cujo objectivo é o da transferência de conhecimentos, realizada com recurso a um sistema de representação verbal. No entanto, a abertura e a extensão do texto escrito a outros meios de representação, sobretudo nas áreas técnicas, está a conduzir a uma nova tendência no campo da terminologia e da pesquisa das línguas de especialidade, que tem vindo a reforçar a importância da utilização de formas não-verbais para representar o conhecimento. A tendência para o aumento do uso destas formas de representação, normalmente em complemento ou conjugação com a informação verbal, aponta para um novo paradigma em que a linguagem, como representação do pensamento, parece estar em busca de uma nova abordagem que venha transformar a maneira de produzir, organizar e transmitir conhecimentos, recorrendo às novas tecnologias, cada vez mais à disposição da chamada sociedade do conhecimento. A nossa percepção desta realidade ganhou maior consistência ao longo do desenvolvimento de um projecto terminográfico de elaboração do Dicionário Multilingue de População e Desenvolvimento, no qual o recurso a sistemas de representação nãoverbais (organigramas e outro tipo de representações visuais), utilizados como forma de percepção e organização dos conceitos e dos domínios a incluir no dicionário, se tornou um meio importante de aquisição, discussão, estruturação e transmissão do conhecimento. Daí a decisão de abordarmos, ainda que de forma breve, a análise de duas problemáticas sugeridas pelo desenrolar daquele projecto. A primeira recai sobre o estabelecimento de relações semânticas entre os conceitos, sobre as implicações deste processo na estruturação conceptual e sobre a sua importância no processamento da informação terminológica. A segunda incide na análise do recurso aos meios de representação não-verbais e do papel que desempenham e que podem vir a desempenhar no desenrolar do processo terminológico, enquanto elementos de estruturação de um sistema conceptual, de estruturação de um projecto terminológico e de comunicação especializada. Estas duas problemáticas estão directamente interrelacionadas e devem ser analisadas em conjunto, sobretudo quando se trata de formalizar a informação e armazená-la numa base de dados terminológica, de forma a poder ser processada (semi)automaticamente.

Flavored waters: influence of ingredients on antioxidant capacity and terpenoid profile by HS-SPME/GC-MS

The antioxidant profiles of 39 water samples (29 flavored waters based on 10 natural waters) and 6 flavors used in their formulation (furnished by producers) were determined. Total phenol and flavonoid contents, reducing power, and DPPH radical scavenging activity were the optical techniques implemented and included in the referred profile. Flavor extracts were analyzed by HS-SPME/GC-MS to obtain the qualitative and quantitative profiles of the volatile fraction of essential oils. Results pointed out a higher reducing power (0.14 11.8 mg of gallic acid/L) and radical scavenging activity (0.29 211.5 mg Trolox/L) of flavored waters compared with the corresponding natural ones, an interesting fact concerning human health. Bioactive compounds, such as polyphenols, were present in all samples (0.5 359 mg of gallic acid/L), whereas flavonoids were not present either in flavored waters or in flavors. The major components of flavor extracts were monoterpenes, such as citral, R-limonene, carveol, and R-terpineol.

Relatório de estágio em Educação Pré-Escolar

Mestrado em Educação Pré-Escolar

Using the Common Cartridge profile to enhance learning content interoperability

The concept of Learning Object (LO) is crucial for the standardization on eLearning. The latest LO standard from IMS Global Learning Consortium is the IMS Common Cartridge (IMS CC) that organizes and distributes digital learning content. By analyzing this new specification we considered two interoperability levels: content and communication. A common content format is the backbone of interoperability and is the basis for content exchange among eLearning systems. Communication is more than just exchanging content; it includes also accessing to specialized systems and services and reporting on content usage. This is particularly important when LOs are used for evaluation. In this paper we analyze the Common Cartridge profile based on the two interoperability levels we proposed. We detail its data model that comprises a set of derived schemata referenced on the CC schema and we explore the use of the IMS Learning Tools Interoperability (LTI) to allow remote tools and content to be integrated into a Learning Management System (LMS). In order to test the applicability of IMS CC for automatic evaluation we define a representation of programming exercises using this standard. This representation is intended to be the cornerstone of a network of eLearning systems where students can solve computer programming exercises and obtain feedback automatically. The CC learning object is automatically generated based on a XML dialect called PExIL that aims to consolidate all the data need to describe resources within the programming exercise life-cycle. Finally, we test the generated cartridge on the IMS CC online validator to verify its conformance with the IMS CC specification.

Decision Support Concerning Demand Response Programs Design and Use – A Conceptual Framework and Simulation Tool

Demand response can play a very relevant role in the context of power systems with an intensive use of distributed energy resources, from which renewable intermittent sources are a significant part. More active consumers participation can help improving the system reliability and decrease or defer the required investments. Demand response adequate use and management is even more important in competitive electricity markets. However, experience shows difficulties to make demand response be adequately used in this context, showing the need of research work in this area. The most important difficulties seem to be caused by inadequate business models and by inadequate demand response programs management. This paper contributes to developing methodologies and a computational infrastructure able to provide the involved players with adequate decision support on demand response programs and contracts design and use. The presented work uses DemSi, a demand response simulator that has been developed by the authors to simulate demand response actions and programs, which includes realistic power system simulation. It includes an optimization module for the application of demand response programs and contracts using deterministic and metaheuristic approaches. The proposed methodology is an important improvement in the simulator while providing adequate tools for demand response programs adoption by the involved players. A machine learning method based on clustering and classification techniques, resulting in a rule base concerning DR programs and contracts use, is also used. A case study concerning the use of demand response in an incident situation is presented.

Phenylketonuria: Protein content and amino acids profile of dishes for phenylketonuric patients. The relevance of phenylalanine

Phenylketonuria is an inborn error of metabolism, involving, in most cases, a deficient activity of phenylalanine hydroxylase. Neonatal diagnosis and a prompt special diet (low phenylalanine and natural-protein restricted diets) are essential to the treatment. The lack of data concerning phenylalanine contents of processed foodstuffs is an additional limitation for an already very restrictive diet. Our goals were to quantify protein (Kjeldahl method) and amino acid (18) content (HPLC/fluorescence) in 16 dishes specifically conceived for phenylketonuric patients, and compare the most relevant results with those of several international food composition databases. As might be expected, all the meals contained low protein levels (0.67–3.15 g/100 g) with the highest ones occurring in boiled rice and potatoes. These foods also contained the highest amounts of phenylalanine (158.51 and 62.65 mg/100 g, respectively). In contrast to the other amino acids, it was possible to predict phenylalanine content based on protein alone. Slight deviations were observed when comparing results with the different food composition databases.

The role of functional polymorphisms in immune response genes as biomarkers of BCG Immunotherapy outcome in bladder cancer: Establishment of a predictive profile in a Southern Europe population

OBJECTIVE: To evaluate the predictive value of genetic polymorphisms in the context of BCG immunotherapy outcome and create a predictive profile that may allow discriminating the risk of recurrence. MATERIAL AND METHODS: In a dataset of 204 patients treated with BCG, we evaluate 42 genetic polymorphisms in 38 genes involved in the BCG mechanism of action, using Sequenom MassARRAY technology. Stepwise multivariate Cox Regression was used for data mining. RESULTS: In agreement with previous studies we observed that gender, age, tumor multiplicity and treatment scheme were associated with BCG failure. Using stepwise multivariate Cox Regression analysis we propose the first predictive profile of BCG immunotherapy outcome and a risk score based on polymorphisms in immune system molecules (SNPs in TNFA-1031T/C (rs1799964), IL2RA rs2104286 T/C, IL17A-197G/A (rs2275913), IL17RA-809A/G (rs4819554), IL18R1 rs3771171 T/C, ICAM1 K469E (rs5498), FASL-844T/C (rs763110) and TRAILR1-397T/G (rs79037040) in association with clinicopathological variables. This risk score allows the categorization of patients into risk groups: patients within the Low Risk group have a 90% chance of successful treatment, whereas patients in the High Risk group present 75% chance of recurrence after BCG treatment. CONCLUSION: We have established the first predictive score of BCG immunotherapy outcome combining clinicopathological characteristics and a panel of genetic polymorphisms. Further studies using an independent cohort are warranted. Moreover, the inclusion of other biomarkers may help to improve the proposed model.

Effects of a home-based exercise program in body composition, abdominal fat and lipid profile in patients with coronary artery disease

Introduction: Coronary artery disease and aging seems to be associated with a sedentary lifestyle, contributing to increased abdominal fat and consequently metabolic complications. The exercise can break this cycle by stimulating lipolysis and the use of fatty acids. In Europe there is still a lack of cardiac rehabilitation programmes in hospitals, therefore, this study aims to demonstrate the advantages of implementing home-based exercise programmes, as well as, their effects on cardiovascular prevention. This study analyzed the effects of a home-based exercise programme, in patients with coronary artery disease (myocardial infarction for 1 year), in body composition, abdominal fat, lipid profile. Methods: An ongoing randomized controlled trial with a sample of 20 participants were randomly allocated to intervention (n = 10) and control groups (n = 10). Intervention group performed a specific exercise programme during 8 weeks, consisting of ten home based exercises taking into account flexibility, muscle endurance and strength as well as cardiovascular endurance. Skinfolds thickness were measure to calculate the percentage of total fat: Skinfolds used were suprailiac, abdominal horizontal and vertical. Body mass index calculation and blood tests for lipidic profile were performed. Results: After eight weeks the intervention group decreased significantly the percentage of total fat (p < 0.05), the suprailiac skinfold (p < 0.05), the abdominal horizontal and vertical skinfold (p < 0.05) when compared with control group. In the intervention group it was observed after 8 weeks a significant decrease in body mass index, LDL-cholesterol and triglycerides. Conclusions: Home-based exercise programme influenced body composition, abdominal fat and lipid profile. These results highlight the importance of implementing home based exercises that are easy and cheap to implement in cardiac patients, in order to promote health and reduce cardiovascular risk factors.