Dos prejuízos no regime de participation exemption: a relação entre estabelecimento estável e filial

Mestrado em Fiscalidade

FLOW REGIME DRIVEN THERMAL ENHANCEMENT IN INTERNALLY-GROOVED TUBES

Internally-grooved refrigeration tubes maximize tube-side evaporative heat transfer rates and have been identified as a most promising technology for integration into compact cold plates. Unfortunately, the absence of phenomenological insights and physical models hinders the extrapolation of grooved-tube performance to new applications. The success of regime-based heat transfer correlations for smooth tubes has motivated the current effort to explore the relationship between flow regimes and enhanced heat transfer in internally-grooved tubes. In this thesis, a detailed analysis of smooth and internally-grooved tube data reveals that performance improvement in internally-grooved tubes at low-to-intermediate mass flux is a result of early flow regime transition. Based on this analysis, a new flow regime map and corresponding heat transfer coefficient correlation, which account for the increased wetted angle, turbulence, and Gregorig effects unique to internally-grooved tubes, were developed. A two-phase test facility was designed and fabricated to validate the newly-developed flow regime map and regime-based heat transfer coefficient correlation. As part of this setup, a non-intrusive optical technique was developed to study the dynamic nature of two-phase flows. It was found that different flow regimes result in unique temporally varying film thickness profiles. Using these profiles, quantitative flow regime identification measures were developed, including the ability to explain and quantify the more subtle transitions that exist between dominant flow regimes. Flow regime data, based on the newly-developed method, and heat transfer coefficient data, using infrared thermography, were collected for two-phase HFE-7100 flow in horizontal 2.62mm - 8.84mm diameter smooth and internally-grooved tubes with mass fluxes from 25-300 kg/m²s, heat fluxes from 4-56 kW/m², and vapor qualities approaching 1. In total, over 6500 combined data points for the adiabatic and diabatic smooth and internally-grooved tubes were acquired. Based on results from the experiments and a reinterpretation of data from independent researchers, it was established that heat transfer enhancement in internally-grooved tubes at low-to-intermediate mass flux is primarily due to early flow regime transition to Annular flow. The regime-based heat transfer coefficient outperformed empirical correlations from the literature, with mean and absolute deviations of 4.0% and 32% for the full range of data collected.

The New Silk Road, a Glimpse to China's Regime?

China's Silk Road Economic Belt plan is a part of One Belt, One Road initiative that aims to create trade routes from China all the way to Europe. Despite the potential benefits, there are also problems along the way. In this research I am examining the adverse effects of one part of the Silk Road Economic Belt with my focus on Xinjiang Uyghur minority and their rights and Central Asian regional stability. Moreover, I suggest that China's past commitments in the international society as well as her actions in relations to the undertaking can give an insight into a regime where China would be the dominant power in international society. I have used qualitative analysis to study the topics. My most important methodological tools to examine the topics are as follows. I utilise conceptual analysis to borrow concepts from international relations field. I use method of situation analysis when I am describing the current circumstances in China's Xinjiang and Central Asia. Inductive analysis is the overall method since I suggest that the content I have examined could give an insight to how China regards and relates to international law in the future. Moreover, my theoretical framework of the research sees international law as a tool that a state can use to gain more power but at the same time international law restricts state's behaviour. Based on the findings of this research, in case of Xinjiang the New Silk Road is likely to worsen Uyghurs situation because of Beijing's worries and harsh actions to prevent any disturbance. However, the New Silk Road could bring stability and maintain regional security in Central Asia when the states could see it beneficial to unite for cooperation which can result with greater benefits. China's potential future regime will emphasize sovereignty and non-interference to states’ domestic matters. Moreover, there will be no room for minority rights in China's concept of human rights. Human rights are meant to protect rights of masses but are of secondary importance since development and security will be more important goals to pursue. In the field of cooperation, China is increasingly using multilateral forums to discuss the matters but reserves bilateral negotiations for executing the plans.

Childhood Non-Langerhans Cell Histiocytosis – An Atypical Case

Introduction: Histiocytoses correspond to a heterogeneous group of disorders characterized by the proliferation andinfiltration of histiocytes in tissues. For years, many of the histiocytoses where known by numerous names, reflecting the lack of understanding regarding their origin. Case report: A previously healthy, 4-month-old infant presented a cutaneous lesion of progressive growth on his nose since 1 month ago. The mother has a diagnosis of Sjögren syndrome. On examination, there was a firm well-defined erythematous plaque with 30 mm of diameter and raised edges, on the bridge of the nose. At the left cheek, left thoracic region and right arm there were also small erythematous papules with 5 days of evolution. The analytical study showed elevated antinuclear antibodies and anti-SS-A. Histopathological examination confirmed the diagnosis of non-Langerhans cells histiocytosis. Progressively, more annular erythematous papules and plaques appeared scattered over the face, trunk and limbs with spontaneous resolution of the first lesion on the nose. About 2 months after the initial evaluation, all lesions had regressed spontaneously, with normalization of analytical study at one year-old. Conclusion: Many authors believe that the different subtypes of histiocytosis represent only different stages of the same disease. Immunophenotyping of histiocytosis does not always identify the subtype involved, making the occurrence of atypical cases frequent.

Leccinum vulpinum Watling induces DNA damage, decreases cell proliferation and induces apoptosis on the human MCF-7 breast cancer cell line

The current work aimed to study the antitumour activity of a phenolic extract of the edible mushroom Leccinum vulpinum Watling, rich essentially in hydroxybenzoic acids. In a first approach, the mushroom extract was tested against cancer cell growth by using four human tumour cell lines. Given the positive results obtained in these initial screening experiments and the evidence of some studies for an inverse relationship between mushroom consumption and breast cancer risk, a detailed study of the bioactivity of the extract was carried out on MCF-7 cells. Once the selected cell line to precede the work was the breast adenocarcinoma cell line, the human breast non-malignant cell line MCF-10A was used as control. Overall, the extract decreased cellular proliferation and induced apoptosis. Furthermore, the results also suggest that the extract causes cellular DNA damage. Data obtained highlight the potential of mushrooms as a source of biologically active compounds, particularly with antitumour activity.

Regime jurídico do alojamento local: a problemática dos imóveis arrendados de particulares e dos respetivos rendimento não declarados

Dissertação de Mestrado, Fiscalidade, Escola Superior de Gestão, Hotelaria e Turismo, Universidade do Algarve, 2016

WIPO and the Reinforcement of the Nagoya Protocol: Towards Effective Implementation of an Access and Benefit Sharing Regime for the Protection of Traditional Knowledge Associated with Genetic Resources

Traditional knowledge associated with genetic resources (TKaGRs) is acknowledged as a valuable resource. Its value draws from economic, social, cultural, and innovative uses. This value places TK at the heart of competing interests as between indigenous peoples who hold it and depend on it for their survival, and profitable industries which seek to exploit it in the global market space. The latter group seek, inter alia, to advance and maintain their global competitiveness by exploiting TKaGRs leads in their research and development activities connected with modern innovation. Biopiracy remains an issue of central concern to the developing world and has emerged in this context as a label for the inequity arising from the misappropriation of TKaGRs located in the South by commercial interests usually located in the North. Significant attention and resources are being channeled at global efforts to design and implement effective protection mechanisms for TKaGRs against the incidence of biopiracy. The emergence and recent entry into force of the Nagoya Protocol offers the latest example of a concluded multilateral effort in this regard. The Nagoya Protocol, adopted on the platform of the Convention on Biological Diversity (CBD), establishes an open-ended international access and benefit sharing (ABS) regime which is comprised of the Protocol as well as several complementary instruments. By focusing on the trans-regime nature of biopiracy, this thesis argues that the intellectual property (IP) system forms a central part of the problem of biopiracy, and so too to the very efforts to implement solutions, including through the Nagoya Protocol. The ongoing related work within the World Intellectual Property Organization (WIPO), aimed at developing an international instrument (or a series of instruments) to address the effective protection of TK, constitutes an essential complementary process to the Nagoya Protocol, and, as such, forms a fundamental element within the Nagoya Protocol’s evolving ABS regime-complex. By adopting a third world approach to international law, this thesis draws central significance from its reconceptualization of biopiracy as a trans-regime concept. By construing the instrument(s) being negotiated within WIPO as forming a central component part of the Nagoya Protocol, this dissertation’s analysis highlights the importance of third world efforts to secure an IP-based reinforcement to the Protocol for the effective eradication of biopiracy.

The role of non-coding RNA in the development of pulmonary arterial hypertension

Pulmonary arterial hypertension (PAH) is a progressive disease of the small pulmonary arteries, characterised by pulmonary vascular remodelling due to excessive proliferation and resistance to apoptosis of pulmonary artery endothelial cells (PAECs) and pulmonary artery smooth muscle cells (PASMCs). The increased pulmonary vascular resistance and elevated pulmonary artery pressures result in right heart failure and premature death. Germline mutations of the bone morphogenetic protein receptor-2 (bmpr2) gene, a receptor of the transforming growth factor beta (TGF-β) superfamily, account for approximately 75%-80% of the cases of heritable form of PAH (HPAH) and 20% of sporadic cases or idiopathic PAH (IPAH). IPAH patients without known bmpr2 mutations show reduced expression of BMPR2. However only ~ 20% of bmpr2-mutation carriers will develop the disease, due to an incomplete penetrance, thus the need for a ‘second hit’ including other genetic and/or environmental factors is accepted. Diagnosis of PAH occurs most frequently when patients have reached an advanced stage of disease. Although modern PAH therapies can markedly improve a patient’s symptoms and slow the rate of clinical deterioration, the mortality rate from PAH remains unacceptably high. Therefore, the development of novel therapeutic approaches is required for the treatment of this multifaceted disease. Noncoding RNAs (ncRNAs) include microRNAs (miRNAs) and long noncoding RNAs (lncRNAs). MiRNAs are ~ 22 nucleotide long and act as negative regulators of gene ex-pression via degradation or translational inhibition of their target mRNAs. Previous studies showed extensive evidence for the role of miRNAs in the development of PAH. LncRNAs are transcribed RNA molecules greater than 200 nucleotides in length. Similar to classical mRNA, lncRNAs are translated by RNA polymerase II and are generally alternatively spliced and polyadenylated. LncRNAs are highly versatile and function to regulate gene expression by diverse mechanisms. Unlike miRNAs, which exhibit well-defined actions in negatively regulating gene expression via the 3’-UTR of mRNAs, lncRNAs play more diverse and unpredictable regulatory roles. Although a number of lncRNAs have been intensively investigated in the cancer field, studies of the role of lncRNAs in vascular diseases such as PAH are still at a very early stage. The aim of this study was to investigate the involvement of specific ncRNAs in the development of PAH using experimental animal models and cell culture. The first ncRNA we focused on was miR-143, which is up-regulated in the lung and right ventricle tissues of various animal models of PH, as well as in the lungs and PASMCs of PAH patients. We show that genetic ablation of miR-143 is protective against the development of chronic hypoxia induced PH in mice, assessed via measurement of right ventricular systolic pressure (RVSP), right ventricular hypertrophy (RVH) and pulmonary vascular remodelling. We further report that knockdown of miR-143-3p in WT mice via anti-miR-143-3p administration prior to exposure of mice to chronic hypoxia significantly decreases certain indices of PH (RVSP) although no significant changes in RVH and pulmo-nary vascular remodelling were observed. However, a reversal study using antimiR-143-3p treatment to modulate miR-143-3p demonstrated a protective effect on RVSP, RVH, and muscularisation of pulmonary arteries in the mouse chronic hypoxia induced PH model. In vitro experiments showed that miR-143-3p overexpression promotes PASMC migration and inhibits PASMC apoptosis, while knockdown miR-143-3p elicits the opposite effect, with no effects observed on cellular proliferation. Interestingly, miR-143-3p-enriched exosomes derived from PASMCs mediated cell-to-cell communication between PASMCs and PAECs, contributing to the pro-migratory and pro-angiogenic phenotype of PAECs that underlies the pathogenesis of PAH. Previous work has shown that miR-145-5p expression is upregulated in the chronic hypoxia induced mouse model of PH, as well as in PAH patients. Genetic ablation and pharmacological inhibition (subcutaneous injection) of miR-145-5p exert a protective against the de-velopment of PAH. In order to explore the potential for alternative, more lung targeted delivery strategies, miR-145-5p expression was inhibited in WT mice using intranasal-delivered antimiR-145-5p both prior to and post exposure to chronic hypoxia. The decreased expression of miR-145-5p in lung showed no beneficial effect on the development of PH compared with control antimiRNA treated mice exposed to chronic hypoxia. Thus, miR-143-3p modulated both cellular and exosome-mediated responses in pulmonary vascular cells, while the inhibition of miR-143-3p prevented the development of experimental pulmonary hypertension. We focused on two lncRNAs in this project: Myocardin-induced Smooth Muscle Long noncoding RNA, Inducer of Differentiation (MYOSLID) and non-annotated Myolnc16, which were identified from RNA sequencing studies in human coronary artery smooth muscle cells (HCASMCs) that overexpress myocardin. MYOSLID was significantly in-creased in PASMCs from patients with IPAH compared to healthy controls and increased in circulating endothelial progenitor cells (EPCs) from bmpr2 mutant PAH patients. Exposure of PASMCs to hypoxia in vitro led to a significant upregulation in MYOSLID expres-sion. MYOSLID expression was also induced by treatment of PASMC with BMP4, TGF-β and PDGF, which are known to be triggers of PAH in vitro. Small interfering RNA (siR-NA)-mediated knockdown MYOSLID inhibited migration and induced cell apoptosis without affecting cell proliferation and upregulated several genes in the BMP pathway in-cluding bmpr1α, bmpr2, id1, and id3. Modulation of MYOSLID also affected expression of BMPR2 at the protein level. In addition, MYOSLID knockdown affected the BMP-Smad and BMP-non-Smad signalling pathways in PASMCs assessed by phosphorylation of Smad1/5/9 and ERK1/2, respectively. In PAECs, MYOSLID expression was also induced by hypoxia exposure, VEGF and FGF2 treatment. In addition, MYOSLID knockdown sig-nificantly decreased the proliferation of PAECs. Thus, MYOSLID may be a novel modulator in pulmonary vascular cell functions, likely through the BMP-Smad and –non-Smad pathways. Treatment of PASMCs with inflammatory cytokines (IL-1 and TNF-α) significantly in-duced the expression of Myolnc16 at a very early time point. Knockdown of Myolnc16 in vitro decreased the expression of il-6, and upregulated the expression of il-1 and il-8 in PASMCs. Moreover, the expression levels of chemokines (cxcl1, cxcl6 and cxcl8) were sig-nificantly decreased with Myolnc16 knockdown. In addition, Myolnc16 knockdown decreased the MAP kinase signalling pathway assessed by phosphorylation of ERK1/2 and p38 MAPK and inhibited cell migration and proliferation in PASMCs. Thus, Myolnc16 may a novel modulator of PASMCs functions through anti-inflammatory signalling pathways. In summary, in this thesis we have demonstrated how miR-143-3p plays a protective role in the development of PH both in vivo animal models and patients, as well as in vitro cell cul-ture. Moreover, we have showed the role of two novel lncRNAs in pulmonary vascular cells. These ncRNAs represent potential novel therapeutic targets for the treatment of PAH with further work addressing to investigate the target genes, and the pathways modulated by these ncRNAs during the development of PAH.

Adesão ao regime medicamentoso dos adolescentes submetidos a transplante hepático: fatores motivacionais.

Introduction: In liver transplantation the immunosuppression is essential for the survival of the graft and of the receiver. Although characteristics of adolescent development may influence medication non-adherence, the literature on the subject is scarce. The high prevalence and consequences of non-adherence makes it essential to identify the non-adherent adolescent with the intention of promoting medication adherence. Methods: The aim of this descriptive cross-sectional study is to characterize adolescents undergoing liver transplantation, and to determine the degree of medication non-adherence, using the Measure Treatment Adherence (MAT) scale and immunosuppression blood values. Moreover, the study seeks to explore the relationship between adherence and motivation - using the Treatment Self-Regulation Questionnaire (TSRQ), and adherence and competency - using Perceived Competence Scale (PCS). Results: The sample consisted of 32 adolescents (Age M=14,44 (SD=2,66); 56,3% (n=18) male) who underwent liver transplantation at a Portuguese pediatric hospital. Adolescents self-reported medication adherence scores in the MAT were significantly higher (100%) than what was expected based on the mean value of the three blood values of tacrolimus obtained within one year prior to completing the questionnaire (66,7%). As a subjective self-reported measure, the MAT is prone to bias and inflated self assessed adherence is commonly found in the literature. On the other hand, the mean value of the three blood levels of tacrolimus obtained widely and considered objective adherences measure, they may individually vary in terms of pharmacokinetic response and absorption. Adolescents showed a predominantly autonomous motivation to fulfill the medication prescription, being that motivation high (TSRQ autonomous motivation subscale presents an average value of 6.5, in a range of 1 to 7). They showed themselves confident and believing in their capacity to follow the medication regimen, due to the high perceived competence (PCS presents an average value of 6.65, in a range of 1 to 7). Opposed to what was postulated by the Self-determination Theory and other investigation's results, motivation and perceived competence are not related to adherence to the medication regimen in this study (rs=,119 p=,523; rs=,283 p=,123, respectively). Thus, perceived competence seems to have a positive influence on the autonomous motivation of these adolescents (rs=,482 p=,006). Conclusion: This study shows that medication adherence when evaluated subjectively scores higher compared to the blood values of immunosuppression. Also, Motivation and Perceived Competence do not seem to influence the adherence to the medication regimen. More multi-centre studies are needed, based on solid theory to examine adherence behaviour more.

Comunicação e prática política nas monarquias ibéricas de antigo regime (1700-1750): Évora, Córdova, Ouro Preto e Quito

O presente estudo trata da prática política nos diferentes espaços das monarquias ibéricas na primeira metade do século XVIII. Tendo como objecto de análise principal a correspondência de quatro municípios seleccionados como observatórios (Évora, Córdova, Ouro Preto e Quito), pretende-se conhecer com maior detalhe as variações desta mesma prática em função dos contextos. Partindo da ideia de que o modelo político-administrativo implementado na América seria, na essência, decalcado do peninsular, procura-se aqui entender as mutações resultantes desta transferência. Ao longo deste trabalho defender-se-á a ideia de que, apesar das semelhanças entre o aparelho burocrático metropolitano e americano, a prática política nos territórios extra-europeus revestia-se de um conjunto de especificidades que a diferenciavam de forma clara. Neste sentido, argumenta-se que estas mutações condicionavam igualmente quais seriam os interlocutores das coroas nas diferentes regiões. Ou seja, que uma mesma instância teria, nos territórios ultramarinos e peninsulares, graus de participação nos processos de negociação e articulação política consideravelmente diferentes, algo que de que os municípios são um bom exemplo. Para o efeito serão comparados aspectos como os ritmos da comunicação; o relevo de cada instância na comunicação com a coroa; o perfil dos indivíduos que, nos diferentes territórios, ocupavam os ofícios da malha administrativa; as dinâmicas de especialização de competências ou de concentração de funções num mesmo cargo; a conflitualidade institucional e a existência de iniciativas políticas de cariz supramunicipal; Abstract: This study deals with the political practice in different areas of the Iberian monarchies in the first half of the eighteenth century. The main object of study is the correspondence of four selected municipalities (Évora, Cordoba, Ouro Preto and Quito), and it aims to know in greater detail the variations of this same practice on different contexts. Starting from the idea that the political and administrative model implemented in America would, in essence, be modeled on the peninsular, the intent is to understand the changes resulting from this transfer. Throughout this work we will argue that, despite the similarities between the metropolitan and American bureaucracy, political practice in non-European territories possessed a set of characteristics that were very specific. In this sense, it is argued that these mutations would also determine which would be the interlocutors of the crowns in different regions. That is, if the same instance would, in the overseas and peninsular territories, have different levels of participation in the negotiation and in the political articulation processes, something that municipalities are a good example of. For this purpose, aspects such as the rhythms of communication; the importance of each instance in the correspondence with the crown; the profile of the individuals who, in different territories, occupied the offices of the administrative network; the dynamics of specialization or concentration of functions in the same position; the institutional conflicts and the existence of supramunicipal initiatives will be compared.

Produtividade e qualidade de variedades de cana-de-açúcar de terceira soca sob regime hídrico variável.

O presente trabalho teve como objetivo determinar a produtividade agrícola e a qualidade tecnológica do caldo das variedades da cana-de-açúcar, submetidas a diferentes regimes hídricos. O delineamento experimental foi em blocos ao acaso com três repetições em parcelas subdivididas, com três variedades RB855156, RB835486 e RB867515 (parcela), e sete regimes hídricos correspondendo a 0, 7, 17, 36, 46, 75 e 100% da ETc (subparcela). Foram avaliadas as características de produção: comprimento do entrenó (CE), peso do colmo (PC), número de perfilhos por hectare e produtividade; e tecnológicos do caldo: ºBrix do caldo, Pol do caldo (Teor de sacarose), pureza (PZA), AR (teor de açúcares redutores do caldo), ARC (açúcares redutores da cana), fibras, Pol da cana (PCC), açúcares totais recuperáveis (ATR) e o valor da megagrama da cana (VMgC). O máximo de produtividade da cana-de-açúcar foi de 182,31 Mg ha-1 registrado com irrigação equivalente a 69,01% da ETc; A cana-de-açúcar cultivada com irrigação equivalente a 75% da ETc não proporcionou diferença significativa para a qualidade industrial das variedades testadas em relação ao cultivo em sequeiro (0% da ETc). Não houve diferença significativa para os valores do teor de açúcares redutores (AR), açúcares redutores da cana (ARC) e a pureza do caldo (PZA) entre as variedades. ABSTRACT: This work aimed to determine the agricultural productivity and the technological quality of the juice of the sugarcane varieties, which were submitted to different hydrological regimes. The experimental design was made in randomized blocks with three repetitions in subdivided plots, with three varieties: RB855156, RB835486 and RB867515 (plot), and seven hydrological regimes corresponding to 0, 7, 17, 36, 46, 75 and 100% of ETc (subplot). The following production characteristics were evaluated: length of internode (LI), stem weight (SW), number of tillers per hectare and productivity; and technological components of the juice: ºBrix of the juice, Pol of the juice (sucrose levels), purity (PTY), RS (amount of reducing sugars of the juice), RSC (reducing sugars of the sugarcane plant), fibers, Pol of the sugarcane plant (CPP), total retrievable sugars (TRS) and the value of the sugarcane megagram (Mg). The maximum productivity of sugarcane was 182.31 Mg ha-1, which was registered with irrigation equivalent to 69.01% of ETc. The sugarcane cultivated with irrigation equivalent to 75% of ETc did not provide significant difference for the industrial quality of varieties tested in relation to the non-irrigated cultivation (0% of ETc). There was no significant difference for the values of reducing sugars (RS), the reducing sugars of the sugarcane plant (RSC) and the juice purity (PTY) among varieties.