Os Crimes fiscais: em especial, o crime de abuso de confiança (fiscal)

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Professor Dr. António da Costa Oliveira

Os preços de transferência e o âmbito de intervenção do auditor: abordagem e enquadramento

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do obtenção do grau de Mestre em Auditoria Auditoria, sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade

A time division beacon scheduling mechanism for IEEE 802.15.4/Zigbee cluster-tree wireless sensor networks

While the IEEE 802.15.4/Zigbee protocol stack is being considered as a promising technology for low-cost low-power Wireless Sensor Networks (WSNs), several issues in the standard specifications are still open. One of those ambiguous issues is how to build a synchronized multi-hop cluster-tree network, which is quite suitable for ensuring QoS support in WSNs. In fact, the current IEEE 802.15.4/Zigbee specifications restrict the synchronization in the beacon-enabled mode (by the generation of periodic beacon frames) to star-based networks, while it supports multi-hop networking using the peer-to-peer mesh topology, but with no synchronization. Even though both specifications mention the possible use of cluster-tree topologies, which combine multihop and synchronization features, the description on how to effectively construct such a network topology is missing. This paper tackles this problem, unveils the ambiguities regarding the use of the cluster-tree topology and proposes a synchronization mechanism based on Time Division Beacon Scheduling to construct cluster-tree WSNs. We also propose a methodology for an efficient duty cycle management in each router (cluster-head) of a cluster-tree WSN that ensures the fairest use of bandwidth resources. The feasibility of the proposal is clearly demonstrated through an experimental test bed based on our own implementation of the IEEE 802.15.4/Zigbee protocol.

Energy and delay trade-off of the GTS allocation mechanism in IEEE 802.15.4 for wireless sensor networks

The IEEE 802.15.4 protocol proposes a flexible communication solution for Low-Rate Wireless Personal Area Networks (LR-WPAN) including wireless sensor networks (WSNs). It presents the advantage to fit different requirements of potential applications by adequately setting its parameters. When in beaconenabled mode, the protocol can provide timeliness guarantees by using its Guaranteed Time Slot (GTS) mechanism. However, power-efficiency and timeliness guarantees are often two antagonistic requirements in wireless sensor networks. The purpose of this paper is to analyze and propose a methodology for setting the relevant parameters of IEEE 802.15.4-compliant WSNs that takes into account a proper trade-off between power-efficiency and delay bound guarantees. First, we propose two accurate models of service curves for a GTS allocation as a function of the IEEE 802.15.4 parameters, using Network Calculus formalism. We then evaluate the delay bound guaranteed by a GTS allocation and express it as a function of the duty cycle. Based on the relation between the delay requirement and the duty cycle, we propose a power-efficient superframe selection method that simultaneously reduces power consumption and enables meeting the delay requirements of real-time flows allocating GTSs. The results of this work may pave the way for a powerefficient management of the GTS mechanism in an IEEE 802.15.4 cluster.

A case study on the improvement of eco-efficiency ratios: application to a composite processing industry

The World Business Council for Sustainable Development (WBCSD) defines Eco-Efficiency as follows: ‘Eco- Efficiency is achieved by the delivery of competitively priced-goods and services that satisfy human needs and bring quality of life, while progressively reducing ecological impacts and resource intensity throughout the life-cycle to a level at least in line with the earth’s estimated carrying capacity’. Eco-Efficiency is under this point of view a key concept for sustainable development, bringing together economic and ecological progress. Measuring the Eco-Efficiency of a company, factory or business, is a complex process that involves the measurement and control of several and relevant parameters or indicators, globally applied to all companies in general, or specific according to the nature and specificities of the business itself. In this study, an attempt was made in order to measure and evaluate the eco-efficiency of a pultruded composite processing company. For this purpose the recommendations of WBCSD [1] and the directives of ISO 14301 standard [2] were followed and applied. The analysis was restricted to the main business branch of the company: the production and sale of standard GFRP pultrusion profiles. The main general indicators of eco-efficiency, as well as the specific indicators, were defined and determined according to ISO 14031 recommendations. With basis on indicators’ figures, the value profile, the environmental profile, and the pertinent eco-efficiency’s ratios were established and analyzed. In order to evaluate potential improvements on company eco-performance, new indicators values and ecoefficiency ratios were estimated taking into account the implementation of new proceedings and procedures, both in upstream and downstream of the production process, namely: a) Adoption of new heating system for pultrusion die in the manufacturing process, more effective and with minor heat losses; b) Implementation of new software for stock management (raw materials and final products) that minimize production failures and delivery delays to final consumer; c) Recycling approach, with partial waste reuse of scrap material derived from manufacturing, cutting and assembly processes of GFRP profiles. In particular, the last approach seems to significantly improve the eco-efficient performance of the company. Currently, by-products and wastes generated in the manufacturing process of GFRP profiles are landfilled, with supplementary added costs to this company traduced by transport of scrap, landfill taxes and required test analysis to waste materials. However, mechanical recycling of GFRP waste materials, with reduction to powdered and fibrous particulates, constitutes a recycling process that can be easily attained on heavy-duty cutting mills. The posterior reuse of obtained recyclates, either into a close-looping process, as filler replacement of resin matrix of GFRP profiles, or as reinforcement of other composite materials produced by the company, will drive to both costs reduction in raw materials and landfill process, and minimization of waste landfill. These features lead to significant improvements on the sequent assessed eco-efficiency ratios of the present case study, yielding to a more sustainable product and manufacturing process of pultruded GFRP profiles.

Simulação de um processo de pirólise rápida de biomassa

Mestrado em Engenharia Química - Ramo Optimização Energética na Indústria Química

Análise e optimização de processos numa empresa do sector automóvel

Trabalho de Projeto

Heróis de palmo e meio: a intervenção psicossocial e a relação de ajuda no acolhimento institucional

Os Lares de Infância e Juventude têm como objetivo defender o superior interesse das crianças, desempenhando um papel fundamental no acompanhamento do seu desenvolvimento. Este dever concretiza-se substancialmente na definição e acompanhamento dos seus projetos de vida. Neste sentido, as práticas dos profissionais devem ir ao encontro das reais necessidades dos seus atores, numa ação adequada, desenhada e concertada, tendo sempre como principio básico o respeito pelas idiossincrasias de cada criança e jovem. O presente Relatório tem como objetivo apresentar o desenho e desenvolvimento de um projeto de intervenção psicossocial e relação de ajuda com crianças em acolhimento institucional, intitulado “Heróis de Palmo e Meio. A intervenção psicossocial e a relação de ajuda no acolhimento institucional”. Este projeto teve como grande finalidade a “Participação das crianças e das suas famílias na construção dos seus projetos de vida com base na compreensão da institucionalização”. Priorizando as necessidades e respeitando o critério de urgência, foram desenhados dois subprojectos com duas crianças e suas famílias, tentando sempre responder às suas necessidades individuais. Foram definidos alguns objetivos gerais comuns, assim como objetivos específicos, estratégias e ações adequadas a cada um dos subprojectos. Os resultados deste projeto revelam-se significativos, já que permitiram, quer às crianças, quer às famílias, desenvolver um processo de reflexão e consciencialização em torno da sua história de vida, compreensão da sua realidade e participação ativa no projeto de vida dos filhos, o que veio facilitar o caminho inicial do processo da mudança.

Ser intérprete em Portugal

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Tradução e Interpretação Especializadas, sob orientação da Doutora Sara Cerqueira Pascoal