Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

Avaliação da posição ortostática em plataforma de forças de dois indivíduos com acidente vascular encefálico antes e após uma intervenção baseado no conceito Bobath

Introdução: O acidente vascular encefálico (AVE) é uma importante e frequente condição de saúde que se repercute na funcionalidade do indivíduo. No sentido de reabilitar a função perdida, é comum o recurso a intervenções de fisioterapia baseado o conceito de Bobath. Como tal, importa verificar, as modificações no âmbito do controlo postural, através da migração do centro de pressão na base de suporte, face à aplicação de uma intervenção segundo abordagem baseada no conceito de Bobath em dois indivíduos com AVE. Métodos e participantes: Foram recrutados dois indivíduos com diagnóstico de AVE num hospital da zona do grande Porto. Dados referentes ao equilíbrio estático na condição de medição “olhos abertos ou fechados” e “calçado ou descalço” foram obtidos através de plataforma de forças, antes e após uma intervenção baseado no conceito de Bobath durante 13 semanas (M0 e M1). Nestes dois momentos foram ainda avaliados a mobilidade, função cognitiva, participação, equilíbrio através do teste Timed Up & Go (TUG) e Timed Up & Go Modificado (TUGM), e das escalas Mini Mental State Examination (MMSE), Postural Assessment for Stroke Scale (PASS), Escala de Berg (EB) e Índice de Barthel Modificado (IBM). Resultados: Os participantes obtiveram em ambos os momentos pontuação máxima no MMSE. Ambos os indivíduos atingiram o valor máximo no IBM em M1 (Mo: A: 78; B: 65). Ambos os indivíduos aumentaram o score entre M0 e M1, relativamente ao PASS (A: M0:21; M1:33; B: M0: 26; M1:34) e EB (A: M0:48; M1:54; B: M0: 30; M1:50). O tempo de realização do TUG e do TUGM diminuíram entre momentos em ambos os indivíduos (respectivamente: A: 15''13'' a 13''27''; B: 24''13'' a 13''88'' e A: 19''08''' a 13''27''; B: 29''60''' a 17''64'''). A área de deslocação do centro de pressão (CP) variou entre momentos em todas as condições de avaliação, sendo menor na condição “olhos abertos e descalço” em ambos os participantes (“olhos abertos e calçado”: A: M0= 1,364, M1=2,796; B: M0=1,892, M1=2,979; “olhos abertos e descalço”: A: M0= 0,758, M1=0,727; B: M0=3,064, M1=1,952; “olhos fechados e calçado”: A: M0= 2,360, M1=2,998; B: M0=2,232, M1= 4,392; “olhos fechados e descalço”: A: M0= 1,347, M1=2,388; B: M0=1,652, M1= 1,016). O desvio padrão das deslocações anteroposteriores variou entre momentos, sendo tendencialmente maior em M1 e na condição “descalço e olhos abertos”(“olhos abertos e calçado”: A: M0= 0,201, M1=0,500; B: M0=0,252, M1=0,310; “olhos abertos e descalço”: A: M0= 0,118, M1=0,165; B: M0=0,282, M1=0,276; “olhos fechados e calçado”: A: M0= 0,308, M1=0,398; B: M0=0,274, M1= 0,471; “olhos fechados e descalço”: A: M0= 0,158 , M1=0,373; B: M0=0,230, M1= 0,172), o desvio padrão das deslocações médio-lateral seguem a mesma tendência (“olhos abertos e calçado”: A: M0= 0,370 , M1=0,473; B: M0=0,454, M1=0,517; “olhos abertos e descalço”: A: M0= 0,354, M1=0,236 ; B: M0=0,584, M1=0,381; “olhos fechados e calçado”: A: M0= 0,425, M1=0,463; B: M0=0,462, M1= 0,583; “olhos fechados e descalço”: A: M0= 0,475, M1=0,416; B: M0=0,389, M1= 0,342). A velocidade de oscilação na direcção antero – posterior variou entre momentos, sendo tendencialmente menor em M1, em ambos os participantes e em todas as condições de avaliação: “olhos abertos e calçado”: A: M0= 0,886 , M1=0,532; B: M0=2,507, M1=01,072; “olhos abertos e descalço”: A: M0= 2,562, M1=3,815 ; B: M0=4,367, M1=0,262; “olhos fechados e calçado”: A: M0= 2,689, M1=1,757; B: M0=2,821, M1= 0,769; “olhos fechados e descalço”: A: M0= 2,984, M1=2,525; B: M0=4,100, M1= 0,265), a velocidade de oscilação na direcção médio – lateral seguem a mesma tendência para as condições de “olhos abertos e calçado”: A: M0= 6,524 , M1=6,218; B: M0=0,467, M1=0,404; “olhos fechados e calçado”: A: M0= 6,387, M1=1,927; B: M0=0,351, M1= 0,505; mas a velocidade de oscilação aumenta para as condições de “olhos abertos e descalço”: A: M0= 3,108, M1=7,806 ; B: M0=1,150, M1=8,054; “olhos fechados e descalço”: A: M0= 3,444, M1=3,839; B: M0=1,434, M1= 7,891). Conclusão: Entre os dois momentos os indivíduos melhoraram a sua mobilidade, equilíbrio, participação e actividades, potencialmente devido à intervenção baseado no conceito de Bobath.

Decision support system with incomplete and domain incoherent information management

Many of the most common human functions such as temporal and non-monotonic reasoning have not yet been fully mapped in developed systems, even though some theoretical breakthroughs have already been accomplished. This is mainly due to the inherent computational complexity of the theoretical approaches. In the particular area of fault diagnosis in power systems however, some systems which tried to solve the problem, have been deployed using methodologies such as production rule based expert systems, neural networks, recognition of chronicles, fuzzy expert systems, etc. SPARSE (from the Portuguese acronym, which means expert system for incident analysis and restoration support) was one of the developed systems and, in the sequence of its development, came the need to cope with incomplete and/or incorrect information as well as the traditional problems for power systems fault diagnosis based on SCADA (supervisory control and data acquisition) information retrieval, namely real-time operation, huge amounts of information, etc. This paper presents an architecture for a decision support system, which can solve the presented problems, using a symbiosis of the event calculus and the default reasoning rule based system paradigms, insuring soft real-time operation with incomplete, incorrect or domain incoherent information handling ability. A prototype implementation of this system is already at work in the control centre of the Portuguese Transmission Network.

ß-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This review also summarizes the main resistance mechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

Reliability of nasal auscultation and their relation to middle ear condition – a clinical interest to pediatrics respiratory physiotherapy

Background: Acute respiratory infections are usual in children under three years old occurring in upper respiratory tract, having an impact on child and caregiver’s quality of life predisposing to otitis media or bronchiolitis. There are few valid and reliable measures to determine the child’s respiratory condition and to guide the physiotherapy intervention. Aim: To assess the intra and inter rater reliability of nasal auscultation, to analyze the relation between sounds’ classification and middle ear’s pressure and compliance as well as with the Clinical Severity Score. Methods: A cross-sectional observational study was composed by 125 nursery children aged up to three years old. Tympanometry, pulmonary and nasal auscultation and application of Clinical Severity Score were performed to each child. Nasal auscultation sounds’ were recorded and sent to 3 blinded experts, that classified, as “obstructed” and “unobstructed”, with a 48 hours interval, in order to analyze inter and intra rater reliability. Results: Nasal auscultation revealed a substantial inter and intra rater reliability (=0,749 and evaluator A - K= 0,691; evaluator B - K= 0,605 and evaluator C - K= 0,724, respectively). Both ears’ pressure was significantly lower in children with an "unobstructed" nasal sound when compared with an “obstructed” nasal sound (t=-3,599, p<0,001 in left ear; t=-2,258, p=0,026 in right ear). Compliance in both ears was significantly lower in children with an "obstructed" nasal sound when compared with “unobstructed” nasal sound (t=-2,728, p=0,007 in left ear; t=-3,830, p<0,001 in right ear). There was a statistically significant association between sounds’ classification and tympanograms types in both ear’s (=11,437, p=0,003 in left ear; =13,535, p=0,001 in right ear). There was a trend to children with an "unobstructed" nasal sound that had a lower clinical severity score when compared with “obstructed” children. Conclusion: It was observed a good intra and substantial inter reliability for nasal auscultation. Nasal auscultation sounds’ classification was related to middle ears’ pressure and compliance.

Os efeitos de um programa de exercício supervisionado em indivíduos com factores de risco cardiovascular no Hospital da Santa Casa da Misericórdia de Arouca

Introdução: Estudar os factores de risco cardiovasculares (FRCV), permitem tomar medidas preventivas em relação ao estado de saúde, contribuindo para a melhoria da qualidade de vida dos indivíduos e ajudando a prevenir a ocorrência de um evento cardiovascular. Objectivo: O principal objectivo deste estudo é comprovar se o programa de exercício físico supervisionado melhora a condição física e a capacidade funcional. Como objectivo secundário, foi analisada a correlação existente entre as diferentes variáveis, após realização do programa. Métodos: Vinte sujeitos de Arouca, constituíram a amostra do estudo, dividindo-se em grupo de controlo (n=10) e grupo experimental (n=10). Todos os indivíduos receberam informação para controlo e prevenção dos FRCV, através de palestras educacionais. Apenas o grupo experimental participou no programa de exercício, com a duração de 12 semanas / 36 sessões. Foi feito o levantamento e registo dos valores das provas de esforço (Frequência Cardíaca (FC) máxima, equivalente metabólicos (MET´s) máximos e duplo produto (DP) máximo), avaliação antropométrica (índice de massa corporal (IMC), perímetro abdominal, peso, gordura visceral, massa muscular, gordura total), FRCV (Tensão Arterial, colesterol total, colesterol HDL, triglicerídeos, proteína C reactiva) e os níveis de ansiedade e depressão antes e após o programa. Por fim, verificou-se a correlação entre as variáveis. Foi utilizada a estatística inferencial e um nível de significância de 5% (α=0,05). Resultados: Na análise comparativa intergrupo da variável diferença (MII-MI), registaram-se diminuições estatisticamente significativas da variável perímetro abdominal (p=0,02) e aumento estatisticamente significativo da variável MET´s máximo (p=0,01). As principais correlações foram encontradas entre as variáveis antropométricas: peso – gordura visceral (r2=0,824; p<0,001), peso – perímetro abdominal (r2=0,560; p=0,013), peso – IMC (r2=0,527; p=0,017), IMC – peímetro abdominal (r2=0,770; p=0,001). Conclusões: Conclui-se que o programa de exercício parece aumentar a tolerância ao esforço máximo e diminui o perímetro abdominal dos indivíduos em estudo.

La condition de la femme dans le cid

La tragi-comédie de Corneille, «Le Cid» (1636-7), est davantage une pièce d‘amour qui illustre bien la condition de la femme au XVIIème siècle. Le triangle amoureux constitué par l‘Infante, Chimène et Rodrigue est l‘un des fondements de la pièce. Cependant, comme les personnages sont insérés dans un système féodal basé sur une idéologie aristocratique, l‘amour ne se présente pas comme une jouissance paisible. De cette façon, il y a une lutte acharnée entre l‘amour, le devoir et l‘honneur, ce qui est frappant au niveau lexical. Les personnages les plus jeunes utilisent beaucoup de mots associés au thème de l‘amour et qui ont le radical amour-, tandis que les plus âgés emploient très souvent des mots qui appartiennent au champ lexical de l‘honneur et de la gloire. Selon D. Diègue, l‘honneur a plus de puissance que l‘amour, et il trouve que l‘homme qui s‘endort dans l‘amour oublie ses devoirs. Pour l‘Infante, Chimène et Rodrigue, l‘amour est lié à la souffrance. L‘Infante souffre, mais elle se conforme, parce qu‘étant donné qu‘elle est fille de roi, elle ne peut pas aimer Rodrigue qui appartient à un rang inférieur. Chimène est le revers de l‘Infante, c‘est une femme rebelle qui veut mouler sa destinée. Cependant, tout au long de la pièce, l‘héroïne est assujettie à une force mâle: si parfois l‘amour entre elle et Rodrigue ressemble à l‘amour courtois du Moyen âge quand il se met à la disposition de sa maîtresse et la place au-dessus de lui, la plupart du temps il met la passion en dessous de l‘honneur, parce que c‘est un homme et descend d‘une famille de guerriers vaillants. Selon le code chevaleresque dans lequel il est inséré la femme est inférieure à l‘homme. À la fin de la pièce, il y a une victoire de l‘amour sur l‘honneur et le devoir : Chimène abdique de son honneur en pardonnant et en prenant pour mari l‘assassin de son père. Le monde de l‘élément masculin triomphe et elle devient le prix de la victoire de Rodrigue. Mais si son statut de femme l‘empêche de sortir victorieuse, elle ne se conforme pas et dans sa dernière tirade elle met en question la justice et défie la société féodale.

Position paper on time and event-triggered communication services in the context of e-manufacturing

Modern factories are complex systems where advances in networking and information technologies are opening new ways towards higher efficiency. Such move is being driven by market rules with ever-increasing competition levels, in search for faster time-to-market, improved process yield, non-stop operations, flexible manufacturing and tighter supply-chain coupling. All these aims present a common requirement, i.e. a realtime flow of information, from the plant-floor up to the management, maintenance, suppliers and clients, to support accurate monitoring and control of the factory. This stresses the importance achieved by the communication infrastructure in modern manufacturing industry. This paper presents the authors view concerning the current trends in modern factory communication systems. It addresses the problems of seamlessly integrating different information flows with diverse requirements, mainly in terms of timeliness. In this aspect, the debate between event-triggered and time-triggered communication is revisited as well as the joint support for both types of traffic. Finally, a view of where factory communication systems are moving to is also presented, showing the impact of open and widely available technologies.

β-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This reviewalso summarizes the main resistancemechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

Neural networks for condition monitoring of wind turbines gearbox

Wind energy is considered a hope in future as a clean and sustainable energy, as can be seen by the growing number of wind farms installed all over the world. With the huge proliferation of wind farms, as an alternative to the traditional fossil power generation, the economic issues dictate the necessity of monitoring systems to optimize the availability and profits. The relatively high cost of operation and maintenance associated to wind power is a major issue. Wind turbines are most of the time located in remote areas or offshore and these factors increase the referred operation and maintenance costs. Good maintenance strategies are needed to increase the health management of wind turbines. The objective of this paper is to show the application of neural networks to analyze all the wind turbine information to identify possible future failures, based on previous information of the turbine.

REMPLI discreet event simulation results

This document makes a brief review on the results of the REMPLI Discreet Event Simulation system used to test the REMPLI Transport Layer. An introduction on the REMPLI Discreet Event Simulation system is made on HURRAY-TR-070903.

REMPLI discreet event simulation system

This document presents the design choices on the simulation mechanism used to test the Tansport Layer implementation in the REMPLI project [www.rempli.org].

Conceiving modern engineers within the framework of the sustainability action plan (PASUS) of ISEP: sustainability matters!

Engineering education practices have evolved not only due to the natural changes in the contents of the curricula and skills but also, and more recently, due to the requirements imposed by the Bologna revision process. In addition, industry is becoming more demanding, as society is becoming more and more aware of the global needs and consequences of industrial practices. Under this scope, higher education needs not only to follow but also to lead these trends. Therefore, the School of Engineering of the Polytechnic Institute of Porto (ISEP), a Global Reporting Initiative (GRI) training partner in Portugal, prepared and presented its Sustainability Action Plan (PASUS), with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their graduation and MsC degrees. In this paper, the main strategies and activities of the referred plan along with the strategic approach, which guided its development and implementation, will be presented in detail. Additionally, a reflection about the above mentioned bridge between concept and application will be established and justified, in the framework of the action plan. Although in most of the situations, there was no prior discussion or specific request, many of the graduation and post-graduation programmes offered by ISEP already include courses that attend to PASUS philosophy. As a consequence, the number of Master thesis, Graduation projects and R&D projects that address sustainability problems has grown substantially, a proof that for ISEP community, sustainability really matters!