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

Abordagem ao risco de crédito no âmbito do acordo de Basileia III em Portugal

Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Gestão fiscal e benefícios fiscais

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutor José Campos Amorim

O Sistema de controlo interno nas instituições de Ensino Superior estudo de caso

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Portugal Dias

An improved preemption delay upper bound for floating non-preemptive region

In embedded systems, the timing behaviour of the control mechanisms are sometimes of critical importance for the operational safety. These high criticality systems require strict compliance with the offline predicted task execution time. The execution of a task when subject to preemption may vary significantly in comparison to its non-preemptive execution. Hence, when preemptive scheduling is required to operate the workload, preemption delay estimation is of paramount importance. In this paper a preemption delay estimation method for floating non-preemptive scheduling policies is presented. This work builds on [1], extending the model and optimising it considerably. The preemption delay function is subject to a major tightness improvement, considering the WCET analysis context. Moreover more information is provided as well in the form of an extrinsic cache misses function, which enables the method to provide a solution in situations where the non-preemptive regions sizes are small. Finally experimental results from the implementation of the proposed solutions in Heptane are provided for real benchmarks which validate the significance of this work.

Application of computational intelligence to engineering

Computational Intelligence (CI) includes four main areas: Evolutionary Computation (genetic algorithms and genetic programming), Swarm Intelligence, Fuzzy Systems and Neural Networks. This article shows how CI techniques overpass the strict limits of Artificial Intelligence field and can help solving real problems from distinct engineering areas: Mechanical, Computer Science and Electrical Engineering.

Adapting remote labs to learning scenarios: case studies using VISIR and RemotElectLab

Remote laboratories are an emergent technological and pedagogical tool at all education levels, and their widespread use is an important part of their own improvement and evolution. This paper describes several issues encountered on laboratorial classes, on higher education courses, when using remote laboratories based on PXI systems, either using the VISIR system or an alternate in-house solution. Three main issues are presented and explained, all reported by teachers, that gave support to students' use of remote laboratories. The first issue deals with the need to allow students to select the actual place where an ammeter is to be inserted on electric circuits, even incorrectly, therefore emulating real-world difficulties. The second one deals with problems with timing when several measurements are required at short intervals, as in the discharge cycle of a capacitor. In addition, the last issue deals with the use of a multimeter in dc mode when reading ac values, a use that collides with the lab settings. All scenarios are presented and discussed, including the solution found for each case. The conclusion derived from the described work is that the remote laboratories area is an expanding field, where practical use leads to improvement and evolution of the available solutions, requiring a strict cooperation and information-sharing between all actors, i.e., developers, teachers, and students.

Using remote labs to serve different teacher's needs a case study with VISIR and RemotElectLab

Remote Laboratories are an emergent technological and pedagogical tool at all education levels, and their widespread use is an important part of their own improvement and evolution. This paper describes several issues encountered on laboratorial classes, on higher education courses, when using remote laboratories based on PXI systems, either using the VISIR system or an alternate in-house solution. Three main issues are presented and explained, all reported by teachers that gave support to students use of remote laboratories. The first issue deals with the need to allow students to select the actual place where an ammeter is to be inserted on electric circuits, even incorrectly, therefore emulating real world difficulties. The second one deals with problems with timing when several measurements are required at short intervals, as in the discharge cycle of a capacitor. And the last issue deals with the use of a multimeter in DC mode when reading AC values, a use that collides with the lab settings. All scenarios are presented and discussed including the solution found for each case. The conclusion derived from the described work is that the remote laboratories area is an expanding field, where practical use leads to improvement and evolution of the available solutions, requiring a strict cooperation and information sharing between all actors, i.e. developers, teachers and students.

Insignificant impact of prescribed fire on surface soil in a Pinus pinaster plantation, northern Portugal

Following a prescribed fire in a Pinus pinaster forest site located in the north-west Portugal, monitoring of any changes in selected soil characteristics and soil hydrology was undertaken to assess the effects of burning on the following: pH, electrical conductivity, water content, organic carbon and porosity. Thirty plots were established on a regular grid. At each sample plot before and after the fire, samples were collected (disturbed samples from depths of 0-1cm and 1-5cm; undisturbed core samples from 0-5cm). The results indicate that there was no measurable impact on the properties of the soil following this carefully conducted prescribed fire. The fire only affected the litter layer, as intended. Confirmation of this minimal impact on the soil was provided by regrowth of grasses and herbs already occurring two months after the fire. The implication is, therefore, that provided this wildfire-risk reduction strategy is carried out under existing strict guidelines, any impact on soil quality will be minimal.

A pré-fabricação em betão em edifícios

No presente trabalho apresenta-se um levantamento com base na literatura especializada, das diversas soluções estruturais em betão pré-fabricado existentes, aplicadas em edifícios correntes, mais especificamente as soluções ao nível dos elementos que as constituem, nomeadamente no que respeita a ligações estruturais dos elementos, com combinações in situ, das estruturas préfabricadas e as moldadas em obra, aproveitando o que de melhor se pode obter de ambas as técnicas, com vista a obter um melhor resultado final. Apesar do setor da construção civil estar em crise, tal como vários outros setores, as empresas de pré-fabricação apresentam soluções que poderão contrariar esta tendência, nomeadamente através da diversificação e flexibilização da sua produção, com inovação, criatividade e elevada qualidade. Num mercado em que a construção de edifícios de raiz sofreu um grande abrandamento, começa a surgir no mercado a necessidade de se reabilitar as construções existentes, nomeadamente nos grandes centros das cidades que foram perdendo população ao longo dos tempos. Esta requalificação do espaço urbano permite o desenvolvimento de soluções estruturais pré-fabricadas, no que respeita à reabilitação dos elementos existentes, quer por justaposição para reforço das estruturas, quer por inserção de elementos novos para efetuar correções. Os baixos custos de mão de obra, equipamentos e estaleiro, assim como a redução dos prazos de construção e entrega ao cliente final, dado que a produção não está dependente das condições existentes in situ para se desenvolver, destacam-se da construção civil tradicional. A produção integral dos elementos pré-fabricados de betão em fábrica tem outras vantagens, entre as quais, um melhor planeamento e controle da segurança, um controle rigoroso de qualidade, a redução dos custos de reparação e manutenção, melhor sustentabilidade com redução da quantidade de resíduos produzidos.

Effects of prescribed fire on surface soil in a Pinus pinaster plantation, northern Portugal

In order to decrease the risk of severe wildfire, prescribed fire has recently been adopted in Portugal and elsewhere in the Mediterranean as a major tool for reducing the fuel load instead of manual or mechanical removal of vegetation. There has been some research into its impact on soils in shrublands and grasslands, but to date little research has been conducted in forested areas in the region. As a result, the impact of prescribed fire on the physico-chemical soil characteristics of forest soils has been assumed to be minimal, but this has not been demonstrated. In this study, we present the results of a monitoring campaign of a detailed pre- and post-prescribed fire assessment of soil properties in a long-unburnt P. pinaster plantation, NW Portugal. The soil characteristics examined were pH, total porosity, bulk density, moisture content, organic matter content and litter/ash quantity. The results show that there was no significant impact on the measured soil properties, the only effect being confined to minor changes in the upper 1 cm of soil. We conclude that provided the fire is carried out according to strict guidelines in P. pinaster forest, a minimal impact on soil properties can be expected.

Impacto da NCRF 27 no capital próprio das cooperativas vitivinícolas da região demarcada do Douro

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 Professora Doutora Ana Maria Alves Bandeira, e Professora Doutora Deolinda Maria Moreira Aparício Meira

A exoneração do passivo restante: considerações sobre as causas de indeferimento liminar

Dissertação de Mestrado em Solicitadoria

Effects of prescribed fire on surface soil in a Pinus pinaster plantation, northern Portugal

In order to decrease the risk of severe wildfire, prescribed fire has recently been adopted in Portugal and elsewhere in the Mediterranean as a major tool for reducing the fuel load instead of manual or mechanical removal of vegetation. There has been some research into its impact on soils in shrublands and grasslands, but to date little research has been conducted in forested areas in the region. As a result, the impact of prescribed fire on the physico-chemical soil characteristics of forest soils has been assumed to be minimal, but this has not been demonstrated. In this study, we present the results of a monitoring campaign of a detailed pre- and post-prescribed fire assessment of soil properties in a long-unburnt P. pinaster plantation, NW Portugal. The soil characteristics examined were pH, total porosity, bulk density, moisture content, organic matter content and litter/ash quantity. The results show that there was no significant impact on the measured soil properties, the only effect being confined to minor changes in the upper 1 cm of soil. We conclude that provided the fire is carried out according to strict guidelines in P. pinaster forest, a minimal impact on soil properties can be expected.

Cross-Layer Admission Control to Enhance the Support of Real-Time Applications in WSN

Real-time monitoring applications may be used in a wireless sensor network (WSN) and may generate packet flows with strict quality of service requirements in terms of delay, jitter, or packet loss. When strict delays are imposed from source to destination, the packets must be delivered at the destination within an end-to-end delay (EED) hard limit in order to be considered useful. Since the WSN nodes are scarce both in processing and energy resources, it is desirable that they only transport useful data, as this contributes to enhance the overall network performance and to improve energy efficiency. In this paper, we propose a novel cross-layer admission control (CLAC) mechanism to enhance the network performance and increase energy efficiency of a WSN, by avoiding the transmission of potentially useless packets. The CLAC mechanism uses an estimation technique to preview packets EED, and decides to forward a packet only if it is expected to meet the EED deadline defined by the application, dropping it otherwise. The results obtained show that CLAC enhances the network performance by increasing the useful packet delivery ratio in high network loads and improves the energy efficiency in every network load.