Audit Shopping no contexto da matéria colectável comum consolidada do imposto sobre as sociedades (MCCCIS)

Mestrado em Auditoria

A política agrícola comum (PAC) e o comércio internacional - estudo econométrico do efeito da PAC sobre as exportações agrícolas portuguesas para a União Europeia (1975-2012)

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Empreendedorismo e Internacionalização Orientadora: Professora Doutora Maria Clara Ribeiro Coorientadora: Mestre Maria Luísa Verdelho Alves

A conversa e o relato enquanto possibilidades do comum, apartir de we aim to be amateurs (Art & Language, 1997)

Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Filosofia-Estética

Intervenção Percutânea Urgente no Enfarte Agudo do Miocárdio por Lesão do Tronco Comum

BACKGROUND: ST-elevation myocardial infarction (STEMI) with the culprit lesion in the left main artery is a rare cardiac emergency with a poor prognosis. OBJECTIVE: Review and prognosis evaluation of primary percutaneous coronary intervention (PCI) performed in the setting of STEMI with left main occlusion in a single high-volume center. METHODS: Of the 483 primary or rescue PCIs performed and followed in our hospital during a 24-month period (August 2004 to July 2006), we retrospectively evaluated those involving left main procedures and analyzed in-hospital mortality and major cardiac events (MACE) in a 12-month follow-up. We found nine patients, age 68 +/- 9 years, five male, seven with multivessel disease and two with isolated left main disease. Rescue PCI was performed in three patients and primary PCI in the others. RESULTS: Seven patients presented in cardiogenic shock and two were classified in Killip class II on admission. Inotropic drugs, intra-aortic balloon pump and abciximab were used in eight patients. Drug-eluting stents were used in six patients, bare-metal stents in two, and isolated balloon angioplasty in one. Five patients (55%) died in the hospital and the four discharged home (two of them aged 81 and 82 years) were still alive and free from MACE at 12-month follow-up. CONCLUSIONS: Clinical presentation of STEMI with the culprit lesion in the left main artery was very severe. During PCI, drug-eluting stents, intra-aortic balloon pump and abciximab were used in almost all patients. This entity had a high mortality rate even though primary PCI was performed. Those who survived had a good mid-term prognosis.

Europa - política comum de segurança e defesa ou potência civil? o contributo do processo europeu para a “governança” global

Tese de Doutoramento em Relações Internacionais

Síndrome de Mauriac: Uma Apresentação Rara de Uma Doença Mais Comum

Introdução: A diabetes mellitus tipo 1 (DM1) é uma doença metabólica crónica cuja incidência anual tem vindo a aumentar. Pode cursar com alterações sistémicas, como a hepatomegalia e o atraso de crescimento, decorrentes de controlo glicémico inadequado. Caso clínico: Adolescente de 14 anos com o diagnóstico de DM1 desdeos três anos de idade e com mau controlo glicémico, internada numa Unidade de Cuidados Intensivos por cetoacidose grave. Do exame objectivo destacavam-se baixa estatura, hepatomegalia não dolorosa e estadio pubertário P1, M2 de Tanner. Analiticamente apresentava aumento das transaminases, hipercolestorolemia e hipertrigliceridemia. Discussão: A síndrome de Mauriac, caracteriza -se por: DM tipo 1 mal controlada, baixa estatura, atraso pubertário, hipercolesterolémia, aumento das transaminases e hepatomegalia por depósito hepático de glicogénio. O mecanismo fi siopatológico não está totalmente esclarecido, sendo provavelmente a combinação de vários factores etiológicos. É uma situação rara, cujo diagnóstico, essencialmente clínico, assume extrema importância dada a reversibilidade do quadro com a optimização terapêutica.

Colangite esclerosante secundária em paciente com síndrome da imunodeficiência adquirida tratada com plastia do ducto hepático comum por via laparoscópica

Relatamos o caso de um paciente com icterícia obstrutiva cuja causa era colangite esclerosante secundária à síndrome da imunodeficiência adquirida. Na colangiopatia relacionada à síndrome da imunodeficiência adquirida, os pacientes apresentam dor no quadrante superior direito ou epigástrico, febre, diarréia e alterações biliares características. O paciente foi submetido à plastia transversa do ducto hepático comum por via laparoscópica.

Gente Comum - Uma História na PIDE

“Gente Comum – Uma história na PIDE” é um «relato transcrito, revisto e editado, centrado nos primeiros vinte e cinco anos de Aurora Rodrigues». Da infância aos estudos, da adesão ao MRPP à prisão em Caxias, esta é a história de um testemunho marcado pela tortura e humilhação. Entre duas tenebrosas prisões, como militante do MRPP, a violentos espancamentos e privação do sono, estes foram anos reservados a uma dura e perigosa realidade experimentada pela mulher que «agora» nos relata em livro, detalhes de um passado ainda “vivo” na revolta da memória. Com recolha, introdução, contextualização e notas de António Monteiro Cardoso e Paula Godinho, o livro traça-nos ainda uma viagem pelas suas vivências no Alentejo, região onde «granjeou consciência de si e do mundo, pelo contexto social, histórico e político» de então.

Uma cultura de segurança comum na UE através de um programa de formação europeu para as polícias

This master dissertation is to bring a contribution to the reflection on the need to strengthen cross-border cooperation, among the various entities applying the law with a view to building a European security culture through police training. On this basis, it proposes a reflection on the new security paradigm, focused on the demanding and informed security needs by the citizen due to an increasingly transnational crime throughout the different States. This development, coupled with globalization itself, led to the definition of strategies to gear the work of the police in preventing and combating new criminal phenomena such as the European Internal Security Strategy. However, without a true safety culture, which fosters trust among the various actors and ensures a coordinated and uniform action of the police, it will not be easy to achieve the desired effectiveness in protecting the fundamental rights that underpin European integration. Against this background, attempts to explain that the implementation of a common European training program for the police (LETS) is the way forward, with a view to a more effective security in the Union, based on values that embody a genuine European security culture, coveted by all, based on an idea of governance held at different levels of intervention, European, regional and national levels.

A proposta de regulamento relativo a um direito europeu comum da compra e venda e as suas implicações no direito português

We have witnessed in recent years, an obvious effort by the competent European institutions, towards the harmonization of general law applicable to all Member States (MS's). Many developments have been registered in several areas of law, a europeanization process that aims to add value to cross-border transactions and, consequently, the internal market and european trade. This trend manifests itself in general to the private law level, and particularly in contract law. The extension of the field in which market participants - whether professionals or consumers - can act, must imperatively be articulated with a consequent wider protection. After all, the consumer is also a leading European purposes and its level should not be called into question for the sake of promoting trade. The link between the positions of two opposing parties, professionals and consumers, requires commitment and work reinforced by the institutions but only on that basis is consistent legislative production. The proposed Regulation on a Common European Sales Law of the sale, the European Commission, set focus to European contract law and raises questions about the relevance and necessity of such uniformity. An instrument for purposes of harmonization of European contract law, that can be applied to all cross-border consumer contracts, similar in all MS's certainly bring many benefits. However, its applicability and usefulness would depend on the level of protection that would provide, compared to the existing national rights. Would an optional instrument ensure the designs of a common law? Moreover, would a binding instrument be the best alternative in that sense? Keywords:

Observações preliminares sôbre a longevidade dos "Seedlings" de feijoeiro - Phaseolus vulgaris : em função das reservas cotiledonares

According previous studies about longevity in maize by ACCORSI e ADÂMOLI DE BARROS, (1961) the authors presents in this paper the results of work on longevity of seedlings of beans. Seeds were separated in three groups according their weight, as followings: small 80-120 mg; medium 130-140 mg and big 150-200 mg. The sowing of the seeds was made in pure sand and the seedlings were distributed in distil. water and in complete solution of Arnon and Hoagland. Each treatment was made in two replications with eight seedlings by treatment. At present time the following conclusions can be related: 1.°) - Eight days after germination, the cotiledones of all the seedlings started to fell down, fourteen days after, all cotiledones had fell down. 2.°) - Fifteen days after germination, the seedlings in nutritive solution showed better development than those in distil. water. Table I e II gives results. 3.°) - All seedlings in distil. water showed symptoms of N, Ca, Fe deficiencies. 4.°) - Twenty nine days after germination the seedlings in distil. water manifested exhaust trace, by falling of the leaves and death of some plants although the aplicai buds keep green. 5.°) - After thirty-one days the plants in nutritives solution was in better condition than those in distil. water, although some alteration aboved mentioned was observed. The causes of this alteration are being studied. 6.°) - In many plants in complet solution the seminal leaves showed clorosis initial and some with necrosis, although apical buds keeps in ativity. 7.°) - Symptoms of clorosis and necrosis in diferents stages were observed in all leaflet; these symptoms were more strong in the groups of little seed and medium seeds.

Trabalhos experimentais de combate à "saúva limão" ou "saúva comum" Atta sexdens rubropilosa Forel, 1908

Neste trabalho são descritas várias experiências de combate à "saúva limão", também conhecida como "saúva comum" (Atta sexdens rubropilosa Forel, 1908), formiga mais prejudicial à agricultura de São Paulo.