A influência da cultura e do julgamento profissional sobre a contabilidade : uma análise sob o ponto de vista dos preparadores da informação em Portugal

Mestrado em Auditoria

On sampling collection procedure effectiveness for forest soil characterization

One of the most important measures to prevent wild forest fires is the use of prescribed and controlled burning actions as it reduce the fuel mass availability. The impact of these management activities on soil physical and chemical properties varies according to the type of both soil and vegetation. Decisions in forest management plans are often based on the results obtained from soil-monitoring campaigns. Those campaigns are often man-labor intensive and expensive. In this paper we have successfully used the multivariate statistical technique Robust Principal Analysis Compounds (ROBPCA) to investigate on the sampling procedure effectiveness for two different methodologies, in order to reflect on the possibility of simplifying and reduce the sampling collection process and its auxiliary laboratory analysis work towards a cost-effective and competent forest soil characterization.

Forest soil short term response to prescribed fire: an approach by Principal Components Analysis

In the current context of serious climate changes, where the increase of the frequency of some extreme events occurrence can enhance the rate of periods prone to high intensity forest fires, the National Forest Authority often implements, in several Portuguese forest areas, a regular set of measures in order to control the amount of fuel mass availability (PNDFCI, 2008). In the present work we’ll present a preliminary analysis concerning the assessment of the consequences given by the implementation of prescribed fire measures to control the amount of fuel mass in soil recovery, in particular in terms of its water retention capacity, its organic matter content, pH and content of iron. This work is included in a larger study (Meira-Castro, 2009(a); Meira-Castro, 2009(b)). According to the established praxis on the data collection, embodied in multidimensional matrices of n columns (variables in analysis) by p lines (sampled areas at different depths), and also considering the quantitative data nature present in this study, we’ve chosen a methodological approach that considers the multivariate statistical analysis, in particular, the Principal Component Analysis (PCA ) (Góis, 2004). The experiments were carried out in a soil cover over a natural site of Andaluzitic schist, in Gramelas, Caminha, NW Portugal, who was able to maintain itself intact from prescribed burnings from four years and was submit to prescribed fire in March 2008. The soils samples were collected from five different plots at six different time periods. The methodological option that was adopted have allowed us to identify the most relevant relational structures inside the n variables, the p samples and in two sets at the same time (Garcia-Pereira, 1990). Consequently, and in addition to the traditional outputs produced from the PCA, we have analyzed the influence of both sampling depths and geomorphological environments in the behavior of all variables involved.

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

Epidemiologia e Saúde Públi

RESUMO - Visa-se explicitar a origem, a razão de ser, a natureza e o que se perspectiva da relação entre a Epidemiologia e a Saúde Pública, através de uma leitura histórica. As duas entidades foram-se definindo e fazendo sentido em conjunto, com sucessos e, também, muita polémica, desde há milénios e até meados do século XIX. Nesta época, uma combinação de circunstâncias proporcionou-lhes uma explosão de crescimento e de definição, de par com várias outras áreas disciplinares. Desde o antigo relato bíblico de como boa alimentação explica o bom estado de saúde, até à valorização científica das condicionantes sociais e económicas da saúde por Marmot e Rose, passando por «miasmas» causando doença e pela deslocação do conceito de risco individual de saúde para o de risco populacional — com as implicações inerentes a essa importante inovação —, este percurso permite identificar as fundações de tão notável simbiose, explicar o estado presente, vê-la evoluir e achar nela o significado do património hoje disponível, e o que ele promete. Algumas discrepâncias quanto à designação dos seus métodos, bem como a contínua discussão quanto à sua verdadeira natureza e orientação futura, atestam a juventude da Epidemiologia como disciplina científica. Entretanto, a Saúde Pública esforça-se por manter a sua essência integradora, à medida que outras disciplinas contribuem mais para que concretize os seus objectivos; é desafiada pela exposição das populações, em larga escala, a factores de doença, por vezes de intensidade mínima, e pelo surgimento de novas doenças ou a ampliação do volume de outras na população, muitas vezes não respeitando fronteiras. A história dessa simbiose mostra bem que conhecer o modo como uma doença se origina permite controlá-la na população, ou mesmo evitá-la, e que é grande o número de problemas que, em sinergia, as duas disciplinas podem clarificar e resolver. Assim, a Epidemiologia oferece à Saúde Pública explicações (olhos, inteligência e linguagem) para os problemas de saúde das populações — o que permite à segunda saber sobre o quê agir —, cenários de possível evolução dos problemas — o que permite aos decisores optarem em função de diferentes pressupostos, sobre como agir — e capacidade de juízo sobre os resultados das acções empreendidas, em simultâneo com a elevação do nível de consciência, de compreensão e de intervenção quanto ao que se está a passar, tanto pelos profissionais, como pela população — transferência do conhecimento. Facilmente se antecipa que a relação entre as duas disciplinas irá evoluir para maior complexidade e, também, solicitação e exigência da Saúde Pública sobre a Epidemiologia, que terá que corresponder em utilidade. E esta, continuando a subespecializar-se e a sofisticar-se tanto nos métodos, como nos enfoques sobre categorias específicas de factores, precisará de progredir muito na gestão da sua consistência enquanto corpo de conhecimento integrado e com peculiaridades metodológicas, à semelhança da Saúde Pública.O modo como evoluirá a relação entre ambas depende ainda da evolução dos próprios problemas, conceitos, teorias e soluções relacionados com a saúde das populações, e ainda do desenvolvimento das demais disciplinas chamadas à integração por ambas, para enfrentarem esses desafios. Nomeadamente, a Epidemiologia terá que gerir com perícia dificuldades já identificadas, como: incorporar métodos qualitativos de investigação na sua fortíssima tradição e cultura quantitativa; operacionalizar satisfatoriamente o conceito de «risco atribuível na população», ao serviço da definição de prioridades de acção dirigida às necessidades de saúde; aperfeiçoar modelos de interpretação causal que respeitem a multicausalidade; aproveitar as técnicas estatísticas de análise multivariada, sem se perder na abstracção dos seus modelos; desenvolver a investigação nas dimensões positivas de saúde, além da doença, para contribuir melhor para a realização da Saúde Pública, sua principal cliente e fornecedora de oportunidades.--------------------------ABSTRACT - The aim of the author is to explicit the origin, the rationale, the nature and the prospects of the relationship between Epidemiology and Public health, through an historic approach. The two entities have been defining and making sense together, by achieving successes, but also with much controversy, since millennia ago, until mid XIX century. A combination of circumstances provided them the opportunity for an explosion of growth and definition, then, alongside several other disciplines. From the ancient biblical report on how good food explains good health, up to the scientific appreciation of both social and economical constraints to health by Marmot and Rose, passing through «miasma» causing disease and through displacing from individual health risk to population risk — with the inherent implications of that important innovation —, this route allows the identification of the foundations of such remarkable symbiosis, the explanation of current status, to see its evolution and find in it the meaning of today’s heritage and what it promises. Some discrepancies on the name of its methods, as well as the continuing discussion about its true nature and future orientation, attest Epidemiology’s youth as a scientific discipline. Meanwhile, Public Health strives to keep its integrating essence, while other disciplines increasingly contribute so that it achieves its objectives; it is challenged by large scale population exposure to disease factors, sometimes with a minimum intensity, and by new diseases emerging in the population or by old ones getting amplified, often not respecting regions boundaries. The history of such a symbiosis shows that knowing the way a disease is generated allows to control it in the population, or even to avoid it, and that the number of problems that the two disciplines are able to clarify and solve together in synergy is considerable. Therefore, Epidemiology offers Public Health explanations (eyes, intelligence and language) for populations’s health problems — allowing that the latter knows on what to act —, scenarios on how problems may tend to evolve — allowing decision-makers to make their choices as a function of different assumptions, on how to act — and judgement capabilities on the results of already undertaken actions, accompanied by the raising of conscience level, understanding and intervention of what is going on by both professionals and the population – knowledge transfer. It is easy to anticipate that the relationship between both disciplines will develop towards increasing complexity and demand from Public Health to Epidemiology, and that this one will have to correspond in usefulness. And the latter, while continuing its subspecialisation and sophistication either in its methods, or in its approaches to specific factor categories, will need to progress in managing its consistency as an integrated body of knowledge having methodological peculiarities, similarly to Public Health. Further, the way the relationship between both will evolve depends on the evolution of the problems themselves, of the concepts, theories and solutions related to the health of populations, and on the development of remaining disciplines called to integration by both, in other to face those problems. Namely, Epidemiology will have to manage with expertise some already known difficulties, as: the inclusion of qualitative research methods in its very strong quantitative tradition and culture; to grant satisfactory operation to the «population attributable risk» concept, in support to the definition of action priorities envisaging health needs; to improve causal interpretation models that comply with multicausality; to take advantage of multivariate statistical techniques, without get

Modelling and optimization of the ion exchange membrane bioreactor for removal of anionic pollutants from drinking water streams

Dissertação para obtenção do Grau de Doutor em Engenharia Química, especialidade de Engenharia Bioquímica

Landslide susceptibility assessment in Karanganyar regency - Indonesia - Comparison of knowledge-based and Data-driven Models

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Digital Divide Across the European Union

Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

Digital Divide Across the European Union

Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

Experimental and modeling studies on reverse electrodialysis for sustainable power generation

A potentially renewable and sustainable source of energy is the chemical energy associated with solvation of salts. Mixing of two aqueous streams with different saline concentrations is spontaneous and releases energy. The global theoretically obtainable power from salinity gradient energy due to World’s rivers discharge into the oceans has been estimated to be within the range of 1.4-2.6 TW. Reverse electrodialysis (RED) is one of the emerging, membrane-based, technologies for harvesting the salinity gradient energy. A common RED stack is composed by alternately-arranged cation- and anion-exchange membranes, stacked between two electrodes. The compartments between the membranes are alternately fed with concentrated (e.g., sea water) and dilute (e.g., river water) saline solutions. Migration of the respective counter-ions through the membranes leads to ionic current between the electrodes, where an appropriate redox pair converts the chemical salinity gradient energy into electrical energy. Given the importance of the need for new sources of energy for power generation, the present study aims at better understanding and solving current challenges, associated with the RED stack design, fluid dynamics, ionic mass transfer and long-term RED stack performance with natural saline solutions as feedwaters. Chronopotentiometry was used to determinate diffusion boundary layer (DBL) thickness from diffusion relaxation data and the flow entrance effects on mass transfer were found to avail a power generation increase in RED stacks. Increasing the linear flow velocity also leads to a decrease of DBL thickness but on the cost of a higher pressure drop. Pressure drop inside RED stacks was successfully simulated by the developed mathematical model, in which contribution of several pressure drops, that until now have not been considered, was included. The effect of each pressure drop on the RED stack performance was identified and rationalized and guidelines for planning and/or optimization of RED stacks were derived. The design of new profiled membranes, with a chevron corrugation structure, was proposed using computational fluid dynamics (CFD) modeling. The performance of the suggested corrugation geometry was compared with the already existing ones, as well as with the use of conductive and non-conductive spacers. According to the estimations, use of chevron structures grants the highest net power density values, at the best compromise between the mass transfer coefficient and the pressure drop values. Finally, long-term experiments with natural waters were performed, during which fouling was experienced. For the first time, 2D fluorescence spectroscopy was used to monitor RED stack performance, with a dedicated focus on following fouling on ion-exchange membrane surfaces. To extract relevant information from fluorescence spectra, parallel factor analysis (PARAFAC) was performed. Moreover, the information obtained was then used to predict net power density, stack electric resistance and pressure drop by multivariate statistical models based on projection to latent structures (PLS) modeling. The use in such models of 2D fluorescence data, containing hidden, but extractable by PARAFAC, information about fouling on membrane surfaces, considerably improved the models fitting to the experimental data.

Impact of livestock on a mosquito community (Diptera: Culicidae) in a Brazilian tropical dry forest

AbstractINTRODUCTION: This study evaluated the effects of cattle removal on the Culicidae mosquito community structure in a tropical dry forest in Brazil.METHODS: Culicidae were collected during dry and wet seasons in cattle presence and absence between August 2008 and October 2010 and assessed using multivariate statistical models.RESULTS: Cattle removal did not significantly alter Culicidae species richness and abundance. However, alterations were noted in Culicidae community composition.CONCLUSIONS: This is the first study to evaluate the impact of cattle removal on Culicidae community structure in Brazil and demonstrates the importance of assessing ecological parameters such as community species composition.

Deteção remota na avaliação das alterações da cobertura do solo no Parque Nacional da Peneda-Gerês

Dissertação de mestrado integrado em Engenharia Civil

Frequency of Cardiovascular Involvement in Familial Amyloidotic Polyneuropathy in Brazilian Patients

Background:Familial amyloidotic polyneuropathy (FAP) is a rare disease diagnosed in Brazil and worldwide. The frequency of cardiovascular involvement in Brazilian FAP patients is unknown.Objective:Detect the frequency of cardiovascular involvement and correlate the cardiovascular findings with the modified polyneuropathy disability (PND) score.Methods:In a national reference center, 51 patients were evaluated with clinical examination, electrocardiography (ECG), echocardiography (ECHO), and 24-hour Holter. Patients were classified according to the modified PND score and divided into groups: PND 0, PND I, PND II, and PND > II (which included PND IIIa, IIIb, and IV). We chose the classification tree as the statistical method to analyze the association between findings in cardiac tests with the neurological classification (PND).Results:ECG abnormalities were present in almost 2/3 of the FAP patients, whereas ECHO abnormalities occurred in around 1/3 of them. All patients with abnormal ECHO also had abnormal ECG, but the opposite did not apply. The classification tree identified ECG and ECHO as relevant variables (p < 0.001 and p = 0.08, respectively). The probability of a patient to be allocated to the PND 0 group when having a normal ECG was over 80%. When both ECG and ECHO were abnormal, this probability was null.Conclusions:Brazilian patients with FAP have frequent ECG abnormalities. ECG is an appropriate test to discriminate asymptomatic carriers of the mutation from those who develop the disease, whereas ECHO contributes to this discrimination.

Skull morphometrics of adult male Antartic fur seal, Arctocephalus gazella, and South American fur seal A. australis

The skull morphometrics of adult male Antarctic fur seal, Arctocephalus gazella (Peters, 1875) and South American fur seal, A. australis (Zimmermann, 1783) were investigated using a collection of 45 and 38 skulls, respectively. Eighteen measurements were taken for each specimen. Comparative univariate and multivariate statistical analyses included standard statistics, one-way analysis of variance, principal component analysis and discriminant analysis. Individual variation was relatively high for some variables, as expressed by the coefficient of variation. Skulls of A. gazella were larger than those of A. australis for all but two variables: squamosal jugal suture and rostral length. Both species differed significantly as shown by both univariate and multivariate analyses. The discriminant function correctly classified all specimens. The standardized canonical coefficients showed that the variables which most contribute to the differentiation between species were, in decreasing order, the rostral length, palatal length, palatal width at postcanine 5 and braincase width. The present study corroborates that A. gazella and A. australis are phenotipically distinct species.

Cranial sexual discrimination in hatchling broad-snouted caiman (Caiman latirostris)

Broad-snouted caiman (Caiman latirostris) hatchlings present a consistent sexual dimorphism in their cranium shape and size. Male hatchlings have smaller crania than females. Using multivariate statistical analyses it is possible to discriminate sex in broad-snouted caiman hatchlings by their cranial shape with a reasonable efficiency. The understanding of sexual dimorphism of crocodilian hatchlings might be possibly improved by experimental approach considering, genetic and phenotypic variables such as incubation temperature and clutch of origin.