Procedimentos contabilísticos e a sua imprtância no controlo interno

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor Carlos Quelhas Martins

Desenvolvimento de uma framework para a criação de videojogos

Os videojogos são cada vez mais parte integrante da sociedade, sendo que a massificação dos vários dispositivos que se encontram atualmente veio ajudar os videojogos a estarem mais presentes no dia-a-dia das pessoas. Mas a criação de jogos só é possível através de ferramentas bem específicas, as frameworks ou motores de videojogos. Com estas é possível criar os mais diferentes géneros de videojogos para os mais diferentes dispositivos. Contudo, nem todas essas ferramentas são gratuitas, e as que são encontram-se pouco documentadas ou limitadas em determinadas funcionalidades, o que poderá levar mais tempo no desenvolvimento de um videojogo. O trabalho desenvolvido nesta dissertação visa a criação de uma framework capaz de suportar diferentes géneros de videojogos, mas também que facilmente possibilite a alteração ou substituição de diferentes partes internas da framework sem que esta deixe de funcionar. Para isso, foi realizada uma análise ao estado atual do mercado dos videojogos, bem como das ferramentas que possibilitam a criação dos mesmos, passando também pelas interfaces gráficas existentes nos videojogos. Como forma de demonstrar as funcionalidades implementadas na framework, foi desenvolvido um protótipo de um videojogo de luta, tirando-se, assim, partido de algumas das características dessa ferramenta.

Framework-specific DSL para sensoriamento participado

Dissertação para obtenção do Grau de Mestre em Engenharia Informática

Reflections on the legal framework for relations between cooperatives and subsidiaries.

In the light of Portuguese legal system, cooperative enterprises may include an enterprise carried out by a subsidiary, provided they conform to certain requirements. The aim of this paper is to reflect on the issue of the legal framework of the relationship between the cooperative and the subsidiary. There are several problems to be addressed in this paper: (i) How to qualify such a relationship since corresponding to mere investments made by the cooperative? Should it be classified as non-member cooperative transactions or as extraordinary activities? (ii) How to qualify such a relationship when related to the development of preparatory or complementary activities for the economic activity developed between the cooperative and its members? May we speak, in this situation, of a concept of “indirect mutuality”, as provided in other legal systems? (iii) How should we classify and what is the regime of the economic results from the activity developed by the subsidiary? We will conclude, advocating: (i) That the cooperative enterprise may include an enterprise carried out by a subsidiary if this is deemed necessary to satisfy the interests of the members; (ii) The inadmissibility of the concept of “indirect mutuality”; (iii) The inadequacy of qualifying the legal relationship between the cooperative partner (iv) The application, to the economic results coming from the activity developed by the subsidiary, of the regime provided for in the Portuguese Cooperative Code to the results from non-member cooperative transactions; (v) The economic results coming from the activity developed by the subsidiary cannot be appropriated by individual co-operators members, and so should be allocated to indivisible reserves.

A framework for memory contention analysis in multi-core platforms

The last decade has witnessed a major shift towards the deployment of embedded applications on multi-core platforms. However, real-time applications have not been able to fully benefit from this transition, as the computational gains offered by multi-cores are often offset by performance degradation due to shared resources, such as main memory. To efficiently use multi-core platforms for real-time systems, it is hence essential to tightly bound the interference when accessing shared resources. Although there has been much recent work in this area, a remaining key problem is to address the diversity of memory arbiters in the analysis to make it applicable to a wide range of systems. This work handles diverse arbiters by proposing a general framework to compute the maximum interference caused by the shared memory bus and its impact on the execution time of the tasks running on the cores, considering different bus arbiters. Our novel approach clearly demarcates the arbiter-dependent and independent stages in the analysis of these upper bounds. The arbiter-dependent phase takes the arbiter and the task memory-traffic pattern as inputs and produces a model of the availability of the bus to a given task. Then, based on the availability of the bus, the arbiter-independent phase determines the worst-case request-release scenario that maximizes the interference experienced by the tasks due to the contention for the bus. We show that the framework addresses the diversity problem by applying it to a memory bus shared by a fixed-priority arbiter, a time-division multiplexing (TDM) arbiter, and an unspecified work-conserving arbiter using applications from the MediaBench test suite. We also experimentally evaluate the quality of the analysis by comparison with a state-of-the-art TDM analysis approach and consistently showing a considerable reduction in maximum interference.

A framework for robustness assessment in the context of corroded RC structures

Structural robustness is an emergent concept related to the structural response to damage. At the present time, robustness is not well defined and much controversy still remains around this subject. Even if robustness has seen growing interest as a consequence of catastrophic consequences due to extreme events, the fact is that the concept can also be very useful when considered on more probable exposure scenarios such as deterioration, among others. This paper intends to be a contribution to the definition of structural robustness, especially in the analysis of reinforced concrete structures subjected to corrosion. To achieve this, first of all, several proposed robustness definitions and indicators and misunderstood concepts will be analyzed and compared. From this point and regarding a concept that could be applied to most type of structures and dam-age scenarios, a robustness definition is proposed. To illustrate the proposed concept, an example of corroded reinforced concrete structures will be analyzed using nonlinear analysis numerical methods based on a contin-uum strong discontinuities approach and isotropic damage models for concrete. Finally the robustness of the presented example will be assessed.

A Visual Programming Framework for Wireless Sensor Networks in Smart Home Applications

International Conference on Intelligent Sensors, Sensor Networks and Information Processing (ISSNIP 2015). 7 to 9, Apr, 2015. Singapure, Singapore.

A framework for using real data with distributed low cost sensors

Currently, due to the widespread use of computers and the internet, students are trading libraries for the World Wide Web and laboratories with simulation programs. In most courses, simulators are made available to students and can be used to proof theoretical results or to test a developing hardware/product. Although this is an interesting solution: low cost, easy and fast way to perform some courses work, it has indeed major disadvantages. As everything is currently being done with/in a computer, the students are loosing the “feel” of the real values of the magnitudes. For instance in engineering studies, and mainly in the first years, students need to learn electronics, algorithmic, mathematics and physics. All of these areas can use numerical analysis software, simulation software or spreadsheets and in the majority of the cases data used is either simulated or random numbers, but real data could be used instead. For example, if a course uses numerical analysis software and needs a dataset, the students can learn to manipulate arrays. Also, when using the spreadsheets to build graphics, instead of using a random table, students could use a real dataset based, for instance, in the room temperature and its variation across the day. In this work we present a framework which uses a simple interface allowing it to be used by different courses where the computers are the teaching/learning process in order to give a more realistic feeling to students by using real data. A framework is proposed based on a set of low cost sensors for different physical magnitudes, e.g. temperature, light, wind speed, which are connected to a central server, that the students have access with an Ethernet protocol or are connected directly to the student computer/laptop. These sensors use the communication ports available such as: serial ports, parallel ports, Ethernet or Universal Serial Bus (USB). Since a central server is used, the students are encouraged to use sensor values results in their different courses and consequently in different types of software such as: numerical analysis tools, spreadsheets or simply inside any programming language when a dataset is needed. In order to do this, small pieces of hardware were developed containing at least one sensor using different types of computer communication. As long as the sensors are attached in a server connected to the internet, these tools can also be shared between different schools. This allows sensors that aren't available in a determined school to be used by getting the values from other places that are sharing them. Another remark is that students in the more advanced years and (theoretically) more know how, can use the courses that have some affinities with electronic development to build new sensor pieces and expand the framework further. The final solution provided is very interesting, low cost, simple to develop, allowing flexibility of resources by using the same materials in several courses bringing real world data into the students computer works.

Supporting NAT traversal and secure communications in a protocol implementation framework

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

An automated maneuver control framework for a remotely operated vehicle

OCEANS, 2001. MTS/IEEE Conference and Exhibition (Volume:2 )

A control framework for a remotely operated vehicle

A control framework enabling the automated maneuvering of a Remotely Operate Vehicle (ROV) is presented. The control architecture is structured according to the principle of composition of vehicle motions from a minimal set of elemental maneuvers that are designed and verified independently. The principled approach is based on distributed hybrid systems techniques, and spans integrated design, simulation and implementation as the same model is used throughout. Hybrid systems control techniques are used to synthesize the elemental maneuvers and to design protocols, which coordinate the execution of elemental maneuvers within a complex maneuver. This work is part of the Inspection of Underwater Structures (IES) project whose main objective is the implementation of a ROV-based system for the inspection of underwater structures.

A Generic and Compositional Framework for Multicore Response Time Analysis

23rd International Conference on Real-Time Networks and Systems (RTNS 2015). 4 to 6, Nov, 2015, Main Track. Lille, France. Best Paper Award Nominee

P-SOCRATES: A parallel software framework for time-critical many-core systems

Article in Press, Corrected Proof

Two divergent ways to manage HR and to get to the top: an exploratory study in micro firms

Aim of the paper: The purpose of this paper is to examine human resources management practices (HRM practices) in small firms and to improve the understanding of the relationship between this kind of practices and business growth. This exploratory study is based on the resource-based view of the firm and empirical work carried out in two small firms by relating HRM practices with the firms’ results. Contribution to the literature: This is an in-depth study of HRM practices and its impact on performance growth in micro firms, isolating and controlling for most of the contextual and internal variables considered in the literature that relate HRM to growth. Firm growth analysis was broadened by the use of several dependent variables: employment growth and operational and financial performance growth. Some hypotheses for further research in identifying HRM practices in small business and its relation with firm growth are suggested. Methodology: Case study methodology was used to study two firms. The techniques used to collect data were semi-structured interviews to the owner and all the employees, unstructured observation at the firms’ facilities (during two days), entrepreneur profile definition (survey answer) and document data collection (on demographic characterization and performance results). Data was analyzed through content analysis methodology, and categories derived from the interviews’ protocols and literature. Results and implications: Results revealed that despite the firms’ organizational characteristics similarities, they differ significantly in owners’ motivation to grow, HRM practices and organizational performance and growth. Future studies should pay special attention to owner willingness to grow, to firms’ years of experience in business, to staff’s years of experience in their field of work and turnover. HRM practices in micro/small firms should be better defined and characterized. The external image of management posture relating to longitudinal financial results and growth should also be explored.