N.C.R.F. 3: adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro

Dissertação para obtenção do Grau de Mestre em Auditoria

O Contributo do sistema SAP R/3 no controlo interno na REFER

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

Complex question answering on semi-structured repositories: a user centric process enhanced with context

A Teia Mundial (Web) foi prevista como uma rede de documentos de hipertexto interligados de forma a criar uma espaço de informação onde humanos e máquinas poderiam comunicar. No entanto, a informação contida na Web tradicional foi/é armazenada de forma não estruturada o que leva a que apenas os humanos a possam consumir convenientemente. Consequentemente, a procura de informações na Web sintáctica é uma tarefa principalmente executada pelos humanos e nesse sentido nem sempre é fácil de concretizar. Neste contexto, tornou-se essencial a evolução para uma Web mais estruturada e mais significativa onde é dado significado bem definido à informação de forma a permitir a cooperação entre humanos e máquinas. Esta Web é usualmente referida como Web Semântica. Além disso, a Web Semântica é totalmente alcançável apenas se os dados de diferentes fontes forem ligados criando assim um repositório de Dados Abertos Ligados (LOD). Com o aparecimento de uma nova Web de Dados (Abertos) Ligados (i.e. a Web Semântica), novas oportunidades e desafios surgiram. Pergunta Resposta (QA) sobre informação semântica é actualmente uma área de investigação activa que tenta tirar vantagens do uso das tecnologias ligadas à Web Semântica para melhorar a tarefa de responder a questões. O principal objectivo do projecto World Search passa por explorar a Web Semântica para criar mecanismos que suportem os utilizadores de domínios de aplicação específicos a responder a questões complexas com base em dados oriundos de diferentes repositórios. No entanto, a avaliação feita ao estado da arte permite concluir que as aplicações existentes não suportam os utilizadores na resposta a questões complexas. Nesse sentido, o trabalho desenvolvido neste documento foca-se em estudar/desenvolver metodologias/processos que permitam ajudar os utilizadores a encontrar respostas exactas/corretas para questões complexas que não podem ser respondidas fazendo uso dos sistemas tradicionais. Tal inclui: (i) Ultrapassar a dificuldade dos utilizadores visionarem o esquema subjacente aos repositórios de conhecimento; (ii) Fazer a ponte entre a linguagem natural expressa pelos utilizadores e a linguagem (formal) entendível pelos repositórios; (iii) Processar e retornar informações relevantes que respondem apropriadamente às questões dos utilizadores. Para esse efeito, são identificadas um conjunto de funcionalidades que são consideradas necessárias para suportar o utilizador na resposta a questões complexas. É também fornecida uma descrição formal dessas funcionalidades. A proposta é materializada num protótipo que implementa as funcionalidades previamente descritas. As experiências realizadas com o protótipo desenvolvido demonstram que os utilizadores efectivamente beneficiam das funcionalidades apresentadas: ▪ Pois estas permitem que os utilizadores naveguem eficientemente sobre os repositórios de informação; ▪ O fosso entre as conceptualizações dos diferentes intervenientes é minimizado; ▪ Os utilizadores conseguem responder a questões complexas que não conseguiam responder com os sistemas tradicionais. Em suma, este documento apresenta uma proposta que comprovadamente permite, de forma orientada pelo utilizador, responder a questões complexas em repositórios semiestruturados.

Maintenance and destrcution of R&D leadership

In the standard Schumpeterian-growth models only follower firms invest in R&D activities and larger economies grow faster. Since these results are counterfactual, this paper reveals that leader firms often support R&D activities and economic growth can be independent of the market size. In particular, the maintenance of R&D leadership increases with: (i) the technological-knowledge gap between leader and followers, since a firm-specific learning effect of accumulated technological knowledge from past R&D is considered, (ii) the leaders’ strategies that delay the next successful R&D supported by some follower firm, (iii) the market size, and (iv) the up-grade of each innovation.

Supporting conceptualisation processes in collaborative networks: a case study on an R&D project

The development of new products or processes involves the creation, re-creation and integration of conceptual models from the related scientific and technical domains. Particularly, in the context of collaborative networks of organisations (CNO) (e.g. a multi-partner, international project) such developments can be seriously hindered by conceptual misunderstandings and misalignments, resulting from participants with different backgrounds or organisational cultures, for example. The research described in this article addresses this problem by proposing a method and the tools to support the collaborative development of shared conceptualisations in the context of a collaborative network of organisations. The theoretical model is based on a socio-semantic perspective, while the method is inspired by the conceptual integration theory from the cognitive semantics field. The modelling environment is built upon a semantic wiki platform. The majority of the article is devoted to developing an informal ontology in the context of a European R&D project, studied using action research. The case study results validated the logical structure of the method and showed the utility of the method.

A 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources

We present a 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources.

Using remote labs in education: two little ducks in remote experimentation

A book about remote labs and engineering education begs to begin with the question, “Why do engineering programs include lab work?” Although this may seem like a given and not worth discussing, whenever we’re faced with innovative ideas, it’s important to “put everything on the table” in order to reassess its value to our program or goals. What is it about lab work that is of value to students? Are there elements of traditional labs that we could let go of? Are there elements that we don’t want to lose? These questions can help us to clarify how and why labs are integrated into an engineering education program.

Student performance analysis under different moodle course designs

This work extends a recent comparative study covering four different courses lectured at the Polytechnic of Porto - School of Engineering, in respect to the usage of a particular Learning Management System, i.e. Moodle, and its impact on students' results. A fifth course, which includes a number of resources especially supporting laboratory classes, is now added to the analysis. This particular course includes a number of remote experiments, made available through VISIR (Virtual Instrument Systems in Reality) and directly accessible through links included in the Moodle course page. We have analyzed the students' behavior in following these links and in effectively running experiments in VISIR (and also using other lab related resources, in Moodle). This data have been correlated with students' classifications in the lab component and in the exam, each one weighting 50% of their final marks. We aimed to compare students' performance in a richly Moodle-supported environment (with lab component) and in a poorly Moodle-supported environment (with only theoretical component). This question followed from conclusions drawn in the above referred comparative study, where it was shown that even though a positive correlation factor existed between the number of Moodle accesses and the final exam grade obtained by each student, its explanation behind was not straightforward, as the quality of the resources was preponderant over its quantity.

Long-term dependence in financial prices: evidence from the Belgian stock market returns

This article aims to contribute to the discussion of long-term dependence, focusing on the behavior of the main Belgian stock index. Non-parametric analyzes of the general characteristics of temporal frequency show that daily returns are non-ergodic and non-stationary. Therefore, we use the rescaled-range analysis (R/S) and the detrended fluctuation analysis (DFA), under the fractional Brownian motion approach, and we found slight evidence of long-term dependence. These results refute the random walk hypothesis with i.i.d. increments, which is the basis of the EMH in its weak form, and call into question some theoretical modeling of asset pricing. Other more localized complementary study, to identify the evolution of the degree of dependence over time windows, showed that the index has become less persistent from 2010. This may mean a maturing market by the extension of the effects of current financial crisis.

Phytoplankton analysis of portuguese reservoirs: a cluster analysis with R

In this work, cluster analysis is applied to a real dataset of biological features of several Portuguese reservoirs. All the statistical analysis is done using R statistical software. Several metrics and methods were explored, as well as the combination of Euclidean metric and the hierarchical Ward method. Although it did not present the best combination in terms of internal and stability validation, it was still a good solution and presented good results in terms of interpretation of the problem at hand.

Financiamento e Desempenho Organizacional: estudos de caso em ONGD Portuguesas

Dissertação de Mestrado em Gestão e Internacionalização de Empresas

Privatization and social welfare in an international mixed Stackelberg duopoly

Competition between public and private firms exists in a range of industries like telecommunications, electricity, natural gas, airlines industries, as weel as services including hospitals, banking and education. Some authors studied mixed oligopolies under Cournot competition (firms move simultaneously) and some others considered Stackelberg models (firms move sequentially). Tomaru [1] analyzed, in a Cournot model, how decision-making upon cost-reducing R&D investment by a domestic public firm is affected by privatization when competing in the domestic market with a foreign firm. He shows that privatization of the domestic public firm lowers productive efficiency and deteriorates domestic social welfare. In this paper, we examine the same question but in a Stackelberg formulation instead of Cournot. The model is a three-stage game. In the first stage, the domestic firm chooses the amount of cost-reducing R&D investment. Then, the firms compete à la Stackelberg. Two cases are considered: (i) The domestic firm is the leader; (ii) The foreign firm is the leader. We show that the results obtained in [1] for Cournot competition are robust in the sence that they are also true when firms move sequentially.

Atividade tradutológica: a (r)evolução dos últimos 20 anos

Trabalho de natureza profissional para a atribuição do Título de Especialista do Instituto Politécnico do Porto, na área de Línguas e Cuturas - Línguas e Literaturas Estrangeiras, defendido a 11-11-2015.