A gestão do risco associado à negociação de energia eléctrica através de contratos bilaterais e mercado spot

Num mercado de electricidade competitivo onde existe um ambiente de incerteza, as empresas de geração adoptam estratégias que visam a maximização do lucro, e a minimização do risco. Neste contexto, é de extrema importância para desenvolver uma estratégia adequada de gestão de risco ter em conta as diferentes opções de negociação de energia num mercado liberalizado, de forma a suportar a tomada de decisões na gestão de risco. O presente trabalho apresenta um modelo que avalia a melhor estratégia de um produtor de energia eléctrica que comercializa num mercado competitivo, onde existem dois mercados possíveis para a transacção de energia: o mercado organizado (bolsa) e o mercado de contratos bilaterais. O produtor tenta maximizar seus lucros e minimizar os riscos correspondentes, seleccionando o melhor equilíbrio entre os dois mercados possíveis (bolsa e bilateral). O mercado de contratos bilaterais visa gerir adequadamente os riscos inerentes à operação de mercados no curto prazo (mercado organizado) e dar o vendedor / comprador uma capacidade real de escolher o fornecedor com que quer negociar. O modelo apresentado neste trabalho faz uma caracterização explícita do risco no que diz respeito ao agente de mercado na questão da sua atitude face ao risco, medido pelo Value at Risk (VaR), descrito neste trabalho por Lucro-em-Risco (PAR). O preço e os factores de risco de volume são caracterizados por um valor médio e um desvio padrão, e são modelizados por distribuições normais. Os resultados numéricos são obtidos utilizando a simulação de Monte Carlo implementado em Matlab, e que é aplicado a um produtor que mantém uma carteira diversificada de tecnologias de geração, para um horizonte temporal de um ano. Esta dissertação está organizada da seguinte forma: o capítulo 1, 2 e 3 descrevem o estado-da-arte relacionado com a gestão de risco na comercialização de energia eléctrica. O capítulo 4 descreve o modelo desenvolvido e implementado, onde é também apresentado um estudo de caso com uma aplicação do modelo para avaliar o risco de negociação de um produtor. No capítulo 5 são apresentadas as principais conclusões.

Causal attributions in Brazilian children's reasoning about health and illness

INTRODUCTION: At a time when a great number of diseases can be prevented by changing one's habits and life style, investigations have focused on understanding what adults and children believe to be desirable health practices and uncovering the factors associated with successful adherence to such practices. For these, causal attributions for health and illness were investigated among 96 Brazilian elementary school students. METHODS: Ninety six subjects, aged 6 to 14, were interviewed individually and their causal attributions were assessed through 14 true-false items (e.g. people stay well [healthy] because they are lucky). The relationship between the children's causal attributions and demographic characteristics were also examined. RESULTS: Overall, the results were consistent with previous researches. "Taking care of oneself" was considered the most important cause of good health. "Viruses and germs" and "lack of self-care" were the most selected causes of illness. Analyses revealed significant relationship between subjects' causal attribution and their age, school grade level, socioeconomic status and gender. CONCLUSIONS: The study findings suggest that there may be more cross-cultural similarities than differences in children's causal attributions for health and illness. Finding ways to help individuals engage in appropriate preventive-maintenance health practices without developing an exaggerated notion that the individuals can control their own health and illness is a challenge which remains to be addressed by further research.

The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

Eastwards / westwards: which direction for gender studies in the 21st century?

Eastwards / Westwards: Which Direction for Gender Studies in the XXIst Century? is a collection of essays which focus on themes and methods that characterize current research into gender in Asian countries in general. In this collection, ideas derived from Gender Studies elsewhere in the world have been subjected to scrutiny for their utility in helping to describe and understand regional phenomena. But the concepts of Local and Global – with their discoursive productions – have not functioned as a binary opposition: localism and globalism are mutually constitutive and researchers have interrogated those spaces of interaction between the ‘self’ and the ‘other’, bearing in mind their own embeddedness in social and cultural structures and their own historical memory. Contributors to this collection provided a critical transnational perspective on some of the complex effects of the dynamics of cultural globalization, by exploring the relation between gender and development, language, historiography, education and culture. We have also given attention to the ideological and rhetorical processes through which gender identity is constructed, by comparing textual grids and patterns of expectation. Likewise, we have discussed the role of ethnography, anthropology, historiography, sociology, fiction, popular culture and colonial and post-colonial sources in (re)inventing old/new male/female identities, their conversion into concepts and circulation through time and space. This multicultural and trans-disciplinary selection of essays is totally written in English, fully edited and revised, therefore, it has a good potential for an immediate international circulation. This project may trace new paths and issues for discussion on what concerns the life, practices and narratives by and about women in Asia, as well as elsewhere in the present day global experience. Academic readership: Researchers, scholars, educators, graduate and post-graduate students, doctoral students and general non-fiction readers, with a special interest in Gender Studies, Asia, Colonial and Post-Colonial Literature, Anthropology, Cultural Studies, History, Historiography, Politics, Race, Feminism, Language, Linguistics, Power, Political and Feminist Agendas, Popular Culture, Education, Women’s Writing, Religion, Multiculturalism, Globalisation, Migration. Chapter summary: 1. “Social Gender Stereotypes and their Implication in Hindi”, Anjali Pande, Jawaharlal Nehru University, New Delhi, India. This essay looks at the subtle ways in which gender identities are constructed and reinforced in India through social norms of language use. Language itself becomes a medium for perpetuating gender stereotypes, forcing its speakers to confirm to socially defined gender roles. Using examples from a classroom discussion about a film, this essay will highlight the underlying rigid male-female stereotypes in Indian society with their more obvious expressions in language. For the urban woman in India globalisation meant increased economic equality and exposure to changed lifestyles. On an individual level it also meant redefining gender relations and changing the hierarchy in man-­woman relationships. With the economic independence there is a heightened sense of liberation in all spheres of social life, a confidence to fuzz the rigid boundaries of gender roles. With the new films and media celebrating this liberated woman, who is ready to assert her sexual needs, who is ready to explode those long held notions of morality, one would expect that the changes are not just superficial. But as it soon became obvious in the course of a classroom discussion about relationships and stereotypes related to age, the surface changes can not become part of the common vocabulary, for the obvious reason that there is still a vast gap between the screen image of this new woman and the ground reality. Social considerations define the limits of this assertiveness of women, whereas men are happy to be liberal within the larger frame of social sanctions. The educated urban woman in India speaks in favour of change and the educated urban male supports her, but one just needs to scratch the surface to see the time tested formulae of gender roles firmly in place. The way the urban woman happily balances this emerging promise of independence with her gendered social identity, makes it necessary to rethink some aspects of looking at gender in a gradually changing, traditional society like India. 2. “The Linguistic Dimension of Gender Equality”, Alissa Tolstokorova, Kiev Centre for Gender Information and Education, Ukraine. The subject-matter of this essay is gender justice in language which, as I argue, may be achieved through the development of a gender-related approach to linguistic human rights. The last decades of the 20th century, globally marked by a “gender shift” in attitudes to language policy, gave impetus to the social movement for promoting linguistic gender equality. It was initiated in Western Europe and nowadays is moving eastwards, as ideas of gender democracy progress into developing countries. But, while in western societies gender discrimination through language, or linguistic sexism, was an issue of concern for over three decades, in developing countries efforts to promote gender justice in language are only in their infancy. My argument is that to promote gender justice in language internationally it is necessary to acknowledge the rights of women and men to equal representation of their gender in language and speech and, therefore, raise a question of linguistic rights of the sexes. My understanding is that the adoption of the Universal Declaration of Linguistic Rights in 1996 provided this opportunity to address the problem of gender justice in language as a human rights issue, specifically as a gender dimension of linguistic human rights. 3. “The Rebirth of an Old Language: Issues of Gender Equality in Kazakhstan”, Maria Helena Guimarães, Polytechnic Institute of Porto, Portugal. The existing language situation in Kazakhstan, while peaceful, is not without some tension. We propose to analyze here some questions we consider relevant in the frame of cultural globalization and gender equality, such as: free from Russian imperialism, could Kazakhstan become an easy prey of Turkey’s “imperialist dream”? Could these traditionally Muslim people be soon facing the end of religious tolerance and gender equality, becoming this new old language an easy instrument for the infiltration in the country of fundamentalism (it has already crossed the boarders of Uzbekistan), leading to a gradual deterioration of its rich multicultural relations? The present structure of the language is still very fragile: there are three main dialects and many academics defend the re-introduction of the Latin alphabet, thus enlarging the possibility of cultural “contamination” by making the transmission of fundamentalist ideas still easier through neighbour countries like Azerbaijan, Uzbekistan and Turkmenistan (their languages belong to the same sub-group of Common Turkic), where the Latin alphabet is already in use, and where the ground for such ideas shown itself very fruitful. 4. “Construction of Womanhood in the Bengali Language of Bangladesh”, Raasheed Mahmood; University of New South Wales, Sydney. The present essay attempts to explore the role of gender-based language differences and of certain markers that reveal the status accorded to women in Bangladesh. Discrimination against women, in its various forms, is endemic in communities and countries around the world, cutting across class, race, age, and religious and national boundaries. One cannot understand the problems of gender discrimination solely by referring to the relationship of power or authority between men and women. Rather one needs to consider the problem by relating it to the specific social formation in which the image of masculinity and femininity is constructed and reconstructed. Following such line of reasoning this essay will examine the nature of gender bias in the Bengali language of Bangladesh, holding the conviction that as a product of social reality language reflects the socio-cultural behaviour of the community who speaks it. This essay will also attempt to shed some light on the processes through which gender based language differences produce actual consequences for women, who become exposed to low self-esteem, depression and systematic exclusion from public discourse. 5. “Marriage in China as an expression of a changing society”, Elisabetta Rosado David, University of Porto, Portugal, and Università Ca’Foscari, Venezia, Italy. In 29 April 2001, the new Marriage Law was promulgated in China. The first law on marriage was proclaimed in 1950 with the objective of freeing women from the feudal matrimonial system. With the second law, in 1981, values and conditions that had been distorted by the Cultural Revolution were recovered. Twenty years later, a new reform was started, intending to update marriage in the view of the social and cultural changes that occurred with Deng Xiaoping’s “open policy”. But the legal reform is only the starting point for this case-study. The rituals that are followed in the wedding ceremony are often hard to understand and very difficult to standardize, especially because China is a vast country, densely populated and characterized by several ethnic minorities. Two key words emerge from this issue: syncretism and continuity. On this basis, we can understand tradition in a better way, and analyse whether or not marriage, as every social manifestation, has evolved in harmony with Chinese culture. 6. “The Other Woman in the Portuguese Colonial Empire: The Case of Portuguese India”, Maria de Deus Manso, University of Évora, Portugal. This essay researches the social, cultural and symbolic history of local women in the Portuguese Indian colonial enclaves. The normative Portuguese overseas history has not paid any attention to the “indigenous” female populations in colonial Portuguese territories, albeit the large social importance of these social segments largely used in matrimonial and even catholic missionary strategies. The first attempt to open fresh windows in the history of this new field was the publication of Charles Boxer’s referential study about Women in lberian Overseas Expansion, edited in Portugal only after the Revolution of 1975. After this research we can only quote some other fragmentary efforts. In fact, research about the social, cultural, religious, political and symbolic situation of women in the Portuguese colonial territories, from the XVI to the XX century, is still a minor historiographic field. In this essay we discuss this problem and we study colonial representations of women in the Portuguese Indian enclaves, mainly in the territory of Goa, using case studies methodologies. 7. “Heading East this Time: Critical Readings on Gender in Southeast Asia”, Clara Sarmento, Polytechnic Institute of Porto, Portugal. This essay intends to discuss some critical readings of fictional and theoretical texts on gender condition in Southeast Asian countries. Nowadays, many texts about women in Southeast Asia apply concepts of power in unusual areas. Traditional forms of gender hegemony have been replaced by other powerful, if somewhat more covert, forms. We will discuss some universal values concerning conventional female roles as well as the strategies used to recognize women in political fields traditionally characterized by male dominance. Female empowerment will mean different things at different times in history, as a result of culture, local geography and individual circumstances. Empowerment needs to be perceived as an individual attitude, but it also has to be facilitated at the macro­level by society and the State. Gender is very much at the heart of all these dynamics, strongly related to specificities of historical, cultural, ethnic and class situatedness, requiring an interdisciplinary transnational approach.

Relatório de estágio em terapia manual ortopédica

Este estudo visa descrever o caso de um paciente de 63 anos que recorreu aos serviços de Fisioterapia após uma crise de lombalgia com 3 dias de evolução. O doente apresentava dor intensa situada entre a zona lombar e sacro-ilíaca direita (7/10-EVA), irradiando pelas cristas ilíacas, virilha e face anterior da coxa direita. A intervenção dividiu-se em duas fases: aguda e sub-aguda. A primeira exigiu uma abordagem limitada e essencialmente orientada para a mecânica articular, em que foram utilizadas técnicas de terapia manual. A segunda, com um quadro clínico menos doloroso, permitiu avaliar o comprometimento de outras estruturas, nomeadamente miofasciais e neurológicas. Entre as várias etiologias possíveis, foram encontrados sinais e sintomas consistentes com síndroma miofascial do músculo Psoas ilíaco. A intervenção incluiu técnicas de terapia manual, exercício terapêutico e educação do paciente. No final de 9 semanas de tratamento o paciente mantém limitações mínimas relacionadas com a mecânica articular que se traduzem pela sensibilidade em L4-L5 (3/10), e observa-se uma atitude menos sedentária comparativamente ao que se apurou antes desta ocorrência. A abordagem terapêutica foi fundamentada pela anatomia, biomecânica e raciocínio clínico, tendo em conta a evidência científica, experiência clínica e factores psico-sociais.

Crescer com saúde. Perspectiva dos professores do 1.º ciclo acerca da postura dos alunos e análise postural de crianças com 6 a 7 anos inseridas na comunidade escolar

O presente estudo teve como objectivos conhecer a percepção dos professores do ensino básico acerca da postura corporal dos alunos na sala de aula e analisar a postura de alunos do 1º ano do ensino básico. Este estudo foi realizado numa escola do 1º Ciclo, com 6 professores voluntários e 40 alunos do 1º ano. Na I parte referente ao estudo qualitativo, realizou-se uma discussão por grupo focal, com um roteiro de perguntas que os professores foram discutindo livremente expondo as suas opiniões. Concluiu-se que há por parte dos professores noção de como é a postura corporal dos alunos na sala de aula, como essa postura corporal, pode influenciar de forma, positiva ou negativa o estado de saúde do aluno na sala de aula e comprometer a qualidade de vida dos alunos. Na II parte quantitativa os alunos foram avaliados através do registo fotográfico, num programa de avaliação postural, demonstrando os resultados que na amostra em estudo não foi encontrado desvio vertical significativo entre a cintura escapular e a cintura pélvica. No entanto, foi encontrado desvio horizontal significativo do alinhamento das omoplatas entre si e das espinhas ilíacas postero-superiores entre si, já indicando um início de desvio postural com carácter escoliótico. Conclui-se pois que os alunos avaliados apresentavam problemas posturais com necessidade de serem acompanhados por Fisioterapeutas.

O sentir do terapeuta ocupacional na relação terapêutica

A literatura específica e o percurso da terapia ocupacional ilustram a continua preocupação e a percepção da importância da relação terapeuta/cliente para o sucesso da ocupação terapêutica e consequentes resultados positivos da terapia. Isto não significa que exista um grande aprofundamento desta temática e consensos quanto aos factores e competências que a influenciam e lhe estão inerentes. Apesar de haver algumas referências de como o terapeuta deve estar, não tem sido abordado como o terapeuta sente e vive a relação terapêutica. O objectivo principal deste estudo é contribuir para a importância da postura técnica e simultaneamente subjectiva de cada terapeuta ocupacional, no contexto terapêutico. Pretende-se perceber a forma como o terapeuta ocupacional vivência alguns aspectos que o acompanham no processo terapêutico que é manifesto nas suas atitudes e se reflectem na qualidade da intervenção terapêutica e complementarmente na sua vivência pessoal. Usou-se a metodologia qualitativa, a entrevista semi-estruturada e a análise de conteúdo, por valorizar a subjectividade, indo ao encontro do objectivo definido. A amostra integrou vinte terapeutas ocupacionais, com mais de dez anos de experiência profissional e cinco da actual área de especialização profissional - Crianças e Jovens; Medicina Física e Reabilitação, Saúde Mental Adultos e outra de diversos (Toxicodependência, Geriatria e Comunidade). Concluímos que a relação terapêutica em terapia ocupacional é referida como sendo o primeiro passo no investimento terapêutico, para a maioria não é considerada um procedimento técnico, mas produto do bom senso, “dom” da pessoa / terapeuta e vivenciam as emoções e sentimentos do contexto terapêutico, solitariamente e ou com a família, alguns com colegas e poucos numa equipa organizada.

José Régio e a moda

Qual foi a relação de José Régio com a moda? Dos indícios documentais biográficos, releva uma relação com a indumentária pessoal muito sóbria, muito menos preocupada que a de outros escritores, mas igualmente longe do desleixo. Na sua obra, as descrições de vestuário e as referências à moda são parcas e multo limitadas e nem mesmo a excepção de ter escrito um conto sobre um vestido questiona uma atitude geral de alheamento e desinteresse. ABSTRACT - What was the relationship between José Régio and Fashion? His biography reveals a very sober personal relationship with clothing, much less worried than other writers, but also away from the carelessness. In his work, descriptions of clothing and references to fashion are scarce and limited and not even have written a short story about one dress changes a general attitude of aloofness and detachment.

A formação em mediação de conflitos no desenvolvimento profissional dos assistentes operacionais, em escola pública do 1º ciclo do ensino básico

O objetivo da pesquisa pretende verificar se há um contributo da formação em mediação no desenvolvimento de conhecimentos nessa área e na mudança de atitude nos Assistentes Operacionais (AO), face à resolução de conflitos entre alunos. Os recreios das escolas do 1.º Ciclo do Ensino Básico (1.ºCEB) são os locais onde ocorre a quase totalidade dos conflitos entre alunos (Fernández, 2007; Oliveira, 2007; Rosa, 2007). Esses recreios são supervisionados pelos AO, os quais devem ter formação específica em estratégias de resolução de conflitos. A mediação é apontada como a melhor estratégia na abordagem dos conflitos escolares, perspetivando melhoria na convivência escolar e na construção de um clima escolar positivo, propício à eficácia da educação. A estratégia de pesquisa baseia-se num estudo de intervenção com uma amostra de conveniência, simultaneamente qualitativo e quantitativo. Os dados foram recolhidos por questionário, por levantamento dos conhecimentos anteriores e posteriores à formação e por entrevistas aos participantes. No estudo participaram sete AO. Os resultados revelaram que os AO desenvolveram conhecimentos sobre mediação e percecionaram em si mesmos mudanças de atitude face à resolução de conflitos entre alunos. Os resultados ainda revelaram que os AO se sentem desvalorizados no meio escolar, mas motivados na interação com os alunos. Concluiu-se que a formação em mediação de conflitos oferece um contributo significativo no desenvolvimento de conhecimentos sobre mediação e facilita uma mudança de atitude na resolução de conflitos entre alunos. Concluiu-se também que os AO estão conscientes do seu papel educativo e que têm sugestões pertinentes de melhoria.ABSTRAT This research intends to evaluate whether training in mediation contributes for the development of knowledge in this area, and for changes in attitude, when Operational Assistants (OAs) sort out conflicts between students. The playgrounds of the schools of the 1st Cycle of Basic Education (1stCEB) are the places where almost the conflicts between students happen. These playgrounds are supervised by OAs, which must have specific training in conflict resolution strategies. Mediation is considered the best strategy for addressing students’ conflicts in order to improve school coexistence and positive climate, conducive to the effectiveness of education. The research strategy is based on an intervention study with a convenience sample, both qualitative and quantitative. Data was collected by questionnaire, assessment of knowledge before and after training and final interviews. The participants were 7 OAs. The results revealed the development of knowledge about mediation, who perceives themselves as changing attitudes towards conflicts resolution between students. The results also revealed that the OAs feel devalued, but motivated when interacting to students. Training in conflict mediation offers a significant contribution in the development of knowledge about mediation and facilitates a change of attitude in sorting out conflicts between students. It was also concluded that the OAs are aware of their educational role and have relevant suggestions for improvement.

Intergenerational interaction in health promotion: a qualitative study in Brazil

OBJECTIVE: In 1994 a pilot intergenerational project was started in the city of Taguatinga, Brazil, to promote the well-being of both elderly and adolescent populations using reminiscence processes as a means of interaction. The purpose of the study is to evaluate the project from the participants' viewpoint and to improve the contribution of those age groups in building up social capital. METHODS: From November 1999 to April 2000 a qualitative study using focus groups technique was conducted. Using a discussion guide, 9 groups of students, ranging in age from 13 to 19 years old, and 3 groups of elderly aged 60 years and over were interviewed to collect data regarding their interaction before and after an intergenerational program. RESULTS: The main findings suggested a change in attitude of young people toward old age and elderly people. Participating elderly people reported improvement in their health status. For both age groups the findings suggested a better understanding between generations. CONCLUSIONS: It seems that reminiscence intergenerational activity contributes to building up mutual trust and reciprocity. These results seem to indicate this is an alternative for investing in social capital and improving participants' well-being. However, further work is needed to support these findings.

Fatores influenciadores da gestão da qualidade e independência do auditor: um estudo de caso

Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias

Políticas públicas municipais na era global: o Programa Município VerdeAzul em questão

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

A responsabilidade social do auditor perante a fraude

Mestrado em Auditoria

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

Identificação e avaliação da importância das competências de comunicação no exercício profissional dos técnicos de cardiopneumologia: estudo com estudantes e profissionais

Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.