Ferramentas da contabilidade de gestão estratégica: o custo alvo

Este artigo apresenta uma abordagem genérica sobre as práticas da Contabilidade de Gestão Estratégica nomeadamente do custo alvo enquanto prática de gestão de custos. Salienta a origem e o desenvolvimento histórico do custo alvo no Japão e refere as diferentes dimensões e modalidades do sua implantação noutros países particularmente nos E.U.A. e na Europa. Aponta as dificuldades da sua utilização e analisa a importância da gestão de custos na fase de concepção e desenvolvimento de produtos novos, para as empresas que têm como objectivo a criação de valor para o cliente.

Bens de reduzido valor

Pretende-se, com este pequeno texto, esclarecer de uma forma o mais abrangente possível a dúvida existente sobre o que se consideram um bem/elemento, de carácter duradouro ou não, de reduzido valor. A problemática tem implicações na forma de relevar tais bens/elementos, pois questiona-se a aplicabilidade do princípio contabilístico geralmente aceite (pcga) da materialidade, em detrimento da explicação estabelecida na Classe 4 do Pano Oficial de Contabilidade (POC).

Desempenho dos bancos, regulação e a crise financeira internacional

Dissertação de Mestrado, Ciências Económicas e Empresariais, 16 Dezembro de 2015, Universidade dos Açores.

How patchy can one get and still condense? The role of dissimilar patches in the interactions of colloidal particles

We investigate the influence of strong directional, or bonding, interactions on the phase diagram of complex fluids, and in particular on the liquid-vapour critical point. To this end we revisit a simple model and theory for associating fluids which consist of spherical particles having a hard-core repulsion, complemented by three short-ranged attractive sites on the surface (sticky spots). Two of the spots are of type A and one is of type B; the interactions between each pair of spots have strengths [image omitted], [image omitted] and [image omitted]. The theory is applied over the whole range of bonding strengths and results are interpreted in terms of the equilibrium cluster structures of the coexisting phases. In systems where unlike sites do not interact (i.e. where [image omitted]), the critical point exists all the way to [image omitted]. By contrast, when [image omitted], there is no critical point below a certain finite value of [image omitted]. These somewhat surprising results are rationalised in terms of the different network structures of the two systems: two long AA chains are linked by one BB bond (X-junction) in the former case, and by one AB bond (Y-junction) in the latter. The vapour-liquid transition may then be viewed as the condensation of these junctions and we find that X-junctions condense for any attractive [image omitted] (i.e. for any fraction of BB bonds), whereas condensation of the Y-junctions requires that [image omitted] be above a finite threshold (i.e. there must be a finite fraction of AB bonds).

Flow amperometric determination of carbofuran and fenobucarb

A simple, rapid, and precise amperometric method for quantification of N-methylcarbamate pesticides in water samples and phytopharmaceuticals is presented. Carbofuran and fenobucarb are the target analytes. The method is developed in flow conditions providing the anodic oxidation of phenolic-based compounds formed after alkaline hydrolysis. Optimization of instrumental and chemical variables is presented. Under the optimal conditions, the amperometric signal is linear for carbofuran and fenobucarb concentrations over the range of 1.0*10-7 to 1.0*10-5 molL-1, with a detection limit of about 2 ngmL-1. The amperometric method is successfully applied to the analysis of spiked environmental waters and commercial formulations. The proposed method allows 90 samples to be analysed per hour, using 500 mL of sample, and producing wastewaters of low toxicity. The proposed method permits determinations at the mgL 1 level and offers advantages of simplicity, accuracy, precision, and applicability to coloured and turbid samples, and automation feasibility.

Baryogenesis through split higgsogenesis

We study the cosmological evolution of asymmetries in the two-Higgs doublet extension of the Standard Model, prior to the electroweak phase transition. If Higgs flavour-exchanging interactions are sufficiently slow, then a relative asymmetry among the Higgs doublets corresponds to an effectively conserved quantum number. Since the magnitude of the Higgs couplings depends on the choice of basis in the :Higgs doublet space, we attempt to formulate basis-independent out-of-equilibrium conditions. We show that an initial asymmetry between the fliggs scalars, which could be generated by GP violation in the :Higgs sector, will be transformed into a baryon asymmetry by the sphalerons, without the need of B - L violation. This novel mechanism of baryogenesis through (split) Higgsogenesis is exemplified with simple scenarios based on the out-of-equilibrium decay of heavy singlet scalar fields into the illiggs doublets.

Analysis of PCBs in soils and sediments by microwave-assisted extraction, headspace-SPME and high resolution gas chromatography with ion-trap tandem mass spectrometry

A procedure for the determination of seven indicator PCBs in soils and sediments using microwave-assisted extraction (MAE) and headspace solid-phase microextraction (HS-SPME) prior to GC-MS/MS is described. Optimization of the HS-SPME was carried out for the most important parameters such as extraction time, sample volume and temperature. The adopted methodology has reduced consumption of organic solvents and analysis runtime. Under the optimized conditions, the method detection limit ranged from 0.6 to 1 ng/g when 5 g of sample was extracted, the precision on real samples ranged from 4 to 21% and the recovery from 69 to 104%. The proposed method, which included the analysis of a certified reference material in its validation procedure, can be extended to several other PCBs and used in the monitoring of soil or sediments for the presence of PCBs.

Characterizations of power indices based on null player free winning coalitions

In this paper, we characterize two power indices introduced in [1] using two different modifications of the monotonicity property first stated by [2]. The sets of properties are easily comparable among them and with previous characterizations of other power indices.

Flexibility in a Stackelberg leadership with differentiated goods

We study the effects of product differentiation in a Stackelberg model with demand uncertainty for the first mover. We do an ex-ante and ex-post analysis of the profits of the leader and of the follower firms in terms of product differentiation and of the demand uncertainty. We show that even with small uncertainty about the demand, the follower firm can achieve greater profits than the leader, if their products are sufficiently differentiated. We also compute the probability of the second firm having higher profit than the leading firm, subsequently showing the advantages and disadvantages of being either the leader or the follower firm.

Evaluation of atmospheric deposition and patterns of polycyclic aromatic hydrocarbons in façades of historic monuments of Oporto (Portugal)

Atmospheric pollution by motor vehicles is considered a relevant source of damage to architectural heritage. Thus the aim of this work was to assess the atmospheric depositions and patterns of polycyclic aromatic hydrocarbons (PAHs) in façades of historical monuments. Eighteen PAHs (16 PAHs considered by US EPA as priority pollutants, dibenzo[a,l]pyrene and benzo[j]fluoranthene) were determined in thin black layers collected from façades of two historical monuments: Hospital Santo António and Lapa Church (Oporto, Portugal). Scanning electron microscopy (SEM) was used for morphological and elemental characterisation of thin black layers; PAHs were quantified by microwave-assisted extraction combined with liquid chromatography (MAE-LC). The thickness of thin black layers were 80–110 μm and they contained significant levels of iron, sulfur, calcium and phosphorus. Total concentrations of 18 PAHs ranged from 7.74 to 147.92 ng/g (mean of 45.52 ng/g) in thin black layers of Hospital Santo António, giving a range three times lower than at Lapa Church (5.44– 429.26 ng/g; mean of 110.25 ng/g); four to six rings compounds accounted at both monuments approximately for 80–85% of ΣPAHs. The diagnostic ratios showed that traffic emissions were significant source of PAHs in thin black layers. Composition profiles of PAHs in thin black layers of both monuments were similar to those of ambient air, thus showing that air pollution has a significant impact on the conditions and stone decay of historical building façades. The obtained results confirm that historical monuments in urban areas act as passive repositories for air pollutants present in the surrounding atmosphere.

Self-adaptive combination of global tabu search and local search for nonlinear equations

Solving systems of nonlinear equations is a very important task since the problems emerge mostly through the mathematical modelling of real problems that arise naturally in many branches of engineering and in the physical sciences. The problem can be naturally reformulated as a global optimization problem. In this paper, we show that a self-adaptive combination of a metaheuristic with a classical local search method is able to converge to some difficult problems that are not solved by Newton-type methods.

Are there hidden scalars in LHC Higgs results?

The Higgs boson recently discovered at the Large Hadron Collider has shown to have couplings to the remaining particles well within what is predicted by the Standard Model. The search for other new heavy scalar states has so far revealed to be fruitless, imposing constraints on the existence of new scalar particles. However, it is still possible that any existing heavy scalars would preferentially decay to final states involving the light Higgs boson thus evading the current LHC bounds on heavy scalar states. Moreover, decays of the heavy scalars could increase the number of light Higgs bosons being produced. Since the number of light Higgs bosons decaying to Standard Model particles is within the predicted range, this could mean that part of the light Higgs bosons could have their origin in heavy scalar decays. This situation would occur if the light Higgs couplings to Standard Model particles were reduced by a concomitant amount. Using a very simple extension of the SM - the two-Higgs doublet model we show that in fact we could already be observing the effect of the heavy scalar states even if all results related to the Higgs are in excellent agreement with the Standard Model predictions.

H → Zr in the complex two Higgs doublet model

The latest LHC data confirmed the existence of a Higgs-like particle and made interesting measurements on its decays into gamma gamma, ZZ*, WW*, tau(+)tau(-), and b (b) over bar. It is expected that a decay into Z gamma might be measured at the next LHC round, for which there already exists an upper bound. The Higgs-like particle could be a mixture of scalar with a relatively large component of pseudoscalar. We compute the decay of such a mixed state into Z gamma, and we study its properties in the context of the complex two Higgs doublet model, analysing the effect of the current measurements on the four versions of this model. We show that a measurement of the h -> Z gamma rate at a level consistent with the SM can be used to place interesting constraints on the pseudoscalar component. We also comment on the issue of a wrong sign Yukawa coupling for the bottom in Type II models.

Wrong sign and symmetric limits and non-decoupling in 2HDMs

We analyse the possibility that, in two Higgs doublet models, one or more of the Higgs couplings to fermions or to gauge bosons change sign, relative to the respective Higgs Standard Model couplings. Possible sign changes in the coupling of a neutral scalar to charged ones are also discussed. These wrong signs can have important physical consequences, manifesting themselves in Higgs production via gluon fusion or Higgs decay into two gluons or into two photons. We consider all possible wrong sign scenarios, and also the symmetric limit, in all possible Yukawa implementations of the two Higgs doublet model, in two different possibilities: the observed Higgs boson is the lightest CP-even scalar, or the heaviest one. We also analyse thoroughly the impact of the currently available LHC data on such scenarios. With all 8 TeV data analysed, all wrong sign scenarios are allowed in all Yukawa types, even at the 1 sigma level. However, we will show that B-physics constraints are crucial in excluding the possibility of wrong sign scenarios in the case where tan beta is below 1. We will also discuss the future prospects for probing the wrong sign scenarios at the next LHC run. Finally we will present a scenario where the alignment limit could be excluded due to non-decoupling in the case where the heavy CP-even Higgs is the one discovered at the LHC.

Assessment of the ensembles regional climate models in the representation of precipitation variability and extremes over Portugal

A new data set of daily gridded observations of precipitation, computed from over 400 stations in Portugal, is used to assess the performance of 12 regional climate models at 25 km resolution, from the ENSEMBLES set, all forced by ERA-40 boundary conditions, for the 1961-2000 period. Standard point error statistics, calculated from grid point and basin aggregated data, and precipitation related climate indices are used to analyze the performance of the different models in representing the main spatial and temporal features of the regional climate, and its extreme events. As a whole, the ENSEMBLES models are found to achieve a good representation of those features, with good spatial correlations with observations. There is a small but relevant negative bias in precipitation, especially in the driest months, leading to systematic errors in related climate indices. The underprediction of precipitation occurs in most percentiles, although this deficiency is partially corrected at the basin level. Interestingly, some of the conclusions concerning the performance of the models are different of what has been found for the contiguous territory of Spain; in particular, ENSEMBLES models appear too dry over Portugal and too wet over Spain. Finally, models behave quite differently in the simulation of some important aspects of local climate, from the mean climatology to high precipitation regimes in localized mountain ranges and in the subsequent drier regions.