Grau de cumprimento com as recomendações do Basel Committee on Banking Supervision e da Organisation of Securities Commissions, sobre divulgação de informação relacionada com instrumentos derivados - evidência empírica no sector bancário português

This study analyzes the level of disclosure on derivatives, in accordance with the recommendations issued by the Basel Committee on Banking Supervision and the Organization of Securities Commission, by Portuguese banks. We have analyzed individual annual reports related to 2009, using a disclosure index based on those recommendations. We concluded that the number of companies that provides information about derivative instruments is quite high, but the average value of disclosure is very low. The information disclosed more frequently is that related to general aspects, followed by information related to accounting and valuation methods.

Factores explicativos da divulgação de informação sobre instrumentos derivados: evidência empírica no mercado de capitais português, em 2008

This study analyses the determinants of the derivative instruments disclosure level by Portuguese listed companies. It is built a disclosure index to measure the disclosure level using the Consolidated Annual Reports for 2008. The hypotheses have been tested through a linear regression model using the disclosure index as the dependent variable and companies’ characteristics as independent variables. Multivariate results suggest that firm size, quality of the external auditor, belonging to PSI 20, the market to book value ratio and the percentage of capital hold by the board of directors are associated with the disclosure level.

Contabilidade de instrumentos derivados: estudo da informação divulgada pelas empresas portuguesas

This thesis is dedicated to the study of disclosure about derivative instruments and their determinants, by Portuguese companies. We have defined the following as our main research objectives: to identify the extent of disclosure relating to derivative instruments presented by Portuguese companies; to analyze the developments in the level of disclosure; and to identify the determinants of the level of disclosure. To this end, we have examined the information that has been disclosed by listed companies, for the period 2003–2009, and by companies belonging to the banking sector and insurance sector (hereinafter identified as financial firms), for 2009. We were able to conclude, in our first phase of research, that the number of disclosing firms has evolved positively, during the period 2003–2009, and that the level of disclosure has also evolved positively. On the other hand, the values obtained in the disclosure index indicate that companies are worried about compliance with accounting standards which became mandatory in 2005 and in 2007. This indicates that the adoption of the IASB’s standards since 2005 and the mandatory adoption of International Financial Reporting Standard (IFRS) No. 7, since 2007, have influenced the level of disclosure.

Rearranjos 3-aza-cope de N-alil-N-sililoxi enaminas

O rearranjo [3,3]-sigmatrópico térmico (180ºC) de diferentes N-alil-N-sililoxi enaminas foi estudado. Os respectivos produtos de rearranjo (éteres de óxima) foram obtidos com rendimentos elevados (80%). A regiosselectividade, [3,3] vs [1,3], e a diastereosselectividade do processo foram elevadas, superior a 99% e aproximadamente 80%, respectivamente. Foi demonstrada a importância do grupo sililoxilo na promoção do rearranjo face a substratos sem este tipo de substituição. Posteriormente, foi estudada a possibilidade de aceleração aniónica deste tipo de rearranjo por formação de oxianião ligado ao átomo de azoto. A estratégia seguida para a formação do mesmo, consistiu na O-dessililação de diferentes N-alil-N-sililoxi enaminas tendo-se obtido as nitronas correspondentes ou produtos de ciclização. Num exemplo envolvendo um derivado de isoxazole-5-(2H)-ona foi observado um aumento de velocidade do rearranjo por reacção com ião etoxilo. Este aumento de velocidade foi atribuído à abertura de anel do N-O éster cíclico para o N-oxianião, seguida de rearranjo e posterior fecho. Métodos alternativos de aceleração do rearranjo por geração de carga positiva, parcial ou completa, no átomo de azoto levaram apenas à dessililação das N-alil-N-sililoxi enaminas. ABSTRACT - [3,3]-sigmatropic rearrangement of a variety of N-allyl-N-silyloxy enamines was studied. The corresponding rearrangement products (oxime-ethers) were obtained in high yields (80%). High regioselectivity, [3,3] vs [1,3] (> 99%) and in appropriate cases, diastereoselectivity (80%) were observed. The importance of the silyloxy group in promoting the rearrangement, in relation to substrates lacking this functionality, is underlined. The possible anionic acceleration of the rearrangements was next examined by O-desilylation the N-silyloxy group bonded to the nitrogen. Attempted generation of these species however, was found to lead either to the corresponding nitrones or to cyclization products. In one particular example involving an isoxazol-5-(2H)-one derivative rate enhancement of rearrangement was indeed observed with ethoxide ion. It is tentatively attributed to ring opening of the cyclic N-O ester to the N-oxyanion ethyl ester followed by rearrangement and subsequent reclosure. Alternative methods to accelerate the process by generating a partial or complete positive charge on the nitrogen atom led only to desilylation.

A generalized notion of compliance

It is a known fact in structural optimization that for structures subject to prescribed non-zero displacements the work done by the loads is not agood measure of compliance, neither is the stored elastic energy. We briefly discuss a possible alternative measure of compliance, valid for general boundary conditions. We also present the adjoint states (necessary for the computation of the structural derivative) for the three functionals under consideration. (C) 2011 Academie des sciences. Published by Elsevier Masson SAS. All rights reserved.

Complexes of copper(II) with 3-(ortho-substituted phenylhydrazo)pentane-2,4-diones: syntheses,properties and catalytic activity for cyclohexane oxidation

Reactions of copper(II) with 3-phenylhydrazopentane-2,4-diones X-2-C6H4-NHN = C{C(= O)CH3}(2) bearing a substituent in the ortho-position [X = OH (H2L1) 1, AsO3H2 (H3L2) 2, Cl (HL3) 3, SO3H (H2L4) 4, COOCH3 (HL5) 5, COOH (H2L6) 6, NO2 (HL7) 7 or H (HL8) 8] lead to a variety of complexes including the monomeric [CuL4(H2O)(2)]center dot H2O 10, [CuL4(H2O)(2)] 11 and [Cu(HL4)(2)(H2O)(4)] 12, the dimeric [Cu-2(H2O)(2)(mu-HL2)(2)] 9 and the polymeric [Cu(mu-L-6)](n)] 13 ones, often bearing two fused six-membered metallacycles. Complexes 10-12 can interconvert, depending on pH and temperature, whereas the Cu(II) reactions with 4 in the presence of cyanoguanidine or imidazole (im) afford the monomeric compound [Cu(H2O)(4){NCNC(NH2)(2)}(2)](HL4)(2)center dot 6H(2)O 14 and the heteroligand polymer [Cu(mu-L-4)(im)](n) 15, respectively. The compounds were characterized by single crystal X-ray diffraction (complexes), electrochemical and thermogravimetric studies, as well as elemental analysis, IR, H-1 and C-13 NMR spectroscopies (diones) and ESI-MS. The effects of the substituents in 1-8 on the HOMO-LUMO gap and the relative stability of the model compounds [Cu(OH)(L-8)(H2O)]center dot H2O, [Cu(L-1)(H2O)(2)]center dot H2O and [Cu(L-4)(H2O)(2)]center dot H2O are discussed on the basis of DFT calculations that show the stabilization follows the order: two fused 6-membered > two fused 6-membered/5-membered > one 6-membered metallacycles. Complexes 9, 10, 12 and 13 act as catalyst precursors for the peroxidative oxidation (with H2O2) of cyclohexane to cyclohexanol and cyclohexanone, in MeCN/H2O (total yields of ca. 20% with TONs up to 566), under mild conditions.

Direct multisearch for multiobjective optimization

In practical applications of optimization it is common to have several conflicting objective functions to optimize. Frequently, these functions are subject to noise or can be of black-box type, preventing the use of derivative-based techniques. We propose a novel multiobjective derivative-free methodology, calling it direct multisearch (DMS), which does not aggregate any of the objective functions. Our framework is inspired by the search/poll paradigm of direct-search methods of directional type and uses the concept of Pareto dominance to maintain a list of nondominated points (from which the new iterates or poll centers are chosen). The aim of our method is to generate as many points in the Pareto front as possible from the polling procedure itself, while keeping the whole framework general enough to accommodate other disseminating strategies, in particular, when using the (here also) optional search step. DMS generalizes to multiobjective optimization (MOO) all direct-search methods of directional type. We prove under the common assumptions used in direct search for single objective optimization that at least one limit point of the sequence of iterates generated by DMS lies in (a stationary form of) the Pareto front. However, extensive computational experience has shown that our methodology has an impressive capability of generating the whole Pareto front, even without using a search step. Two by-products of this paper are (i) the development of a collection of test problems for MOO and (ii) the extension of performance and data profiles to MOO, allowing a comparison of several solvers on a large set of test problems, in terms of their efficiency and robustness to determine Pareto fronts.

Compostos de dextrano-manose marcados com o 67Ga para a deteção do gânglio sentinela

Mestrado em Medicina Nuclear - Área de especialização: Radiofarmácia.

Pyrazole or tris(pyrazolyl)ethanol oxo-vanadium(IV) complexes as homogeneous or supported catalysts for oxidation of cyclohexane under mild conditions

The oxovanadium(IV) complexes [VO(acac)(2)(Hpz)].HC(pz)(3) 1.HC(pz)(3) (acac= acetylacetonate, Hpz = pyrazole, pz = pyrazoly1) and [VOCl2{HOCH2C(pz)(3)}] 2 were obtained from reaction of [VO(acac)(2)] with hydrotris(1-pyrazolyl)methane or of VCl(3)with 2,2,2-tris(1-pyrazolyl)ethanol. The compounds were characterized by elemental analysis, IR, Far-IR and EPR spectroscopies, FAB or ESI mass-spectrometry and, for 1, by single crystal X-ray diffraction analysis. 1 and 2 exhibit catalytic activity for the oxidation of cyclohexane to the cyclohexanol and cyclohexanone mixture in homogeneous system (TONS up to 1100) under mild conditions (NCMe, 24h, room temperature) using benzoyl peroxide (BPO), tert-butyl hydroperoxide (TBHP), m-chloroperoxybenzoic acid (mCPBA), hydrogen peroxide or the urea-hydrogen peroxide adduct (UHP) as oxidants. 1 and 2 were also immobilized on a polydimethylsiloxane membrane (1-PDMS or 2-PDMS) and the systems acted as supported catalysts for the cyclohexane oxidation using the above oxidants (TONs up to 620). The best results were obtained with mCPBA or BP0 as oxidant. The effects of various parameters, such as the amount of catalyst, nitric acid, reaction time, type of oxidant and oxidant-to-catalyst molar ratio, were investigated, for both homogeneous and supported systems. (C) 2012 Elsevier B.V. All rights reserved.

Pesquisa de péptidos em Macroalgas dos Açores com potencial atividade inibitória da Enzima Conversora da Angiotensina I (ECA): Extração, purificação, caracterização e avaliação da sua atividade anti-hipertensiva

Jornadas "Ciência nos Açores – que futuro? Tema Ciências Naturais e Ambiente", Ponta Delgada, 7-8 de Junho de 2013.

Biological activity and cellular uptake of [Ru(eta(5)-C5H5)(PPh3)(Me(2)bpy)][CF3SO3] complex

Anticancer activity of the new [Ru(eta(5)-C5H5)(PPh3)(Me(2)bpy)][CF3SO3] (Me(2)bpy = 4,4'-dimethyl-2,2'-bipyridine) complex was evaluated in vitro against several human cancer cell lines, namely A2780, A2780CisR, HT29, MCF7, MDAMB231 and PC3. Remarkably, the IC50 values, placed in the nanomolar and sub-micromolar range, largely exceeded the activity of cisplatin. Binding to human serum albumin, either HSA (human serum albumin) or HSA(faf) (fatty acid-free human serum albumin) does not affect the complex activity. Fluorescence studies revealed that the present ruthenium complex strongly quench the intrinsic fluorescence of albumin. Cell death by the [Ru(eta(5)-C5H5)(PPh3)(Me(2)bpy)][CF3SO3] complex was reduced in the presence of endocytosis modulators and at low temperature, suggesting an energy-dependent mechanism consistent with endocytosis. On the whole, the biological activity evaluated herein suggests that the complex could be a promising anticancer agent. (C) 2013 Elsevier Inc. All rights reserved.

Interpretation of gravity data to delineate structural features connected to low-temperature geothermal resources at Northeastern Portugal

A great number of low-temperature geothermal fields occur in Northern-Portugal related to fractured rocks. The most important superficial manifestations of these hydrothermal systems appear in pull-apart tectonic basins and are strongly conditioned by the orientation of the main fault systems in the region. This work presents the interpretation of gravity gradient maps and 3D inversion model produced from a regional gravity survey. The horizontal gradients reveal a complex fault system. The obtained 3D model of density contrast puts into evidence the main fault zone in the region and the depth distribution of the granitic bodies. Their relationship with the hydrothermal systems supports the conceptual models elaborated from hydrochemical and isotopic water analyses. This work emphasizes the importance of the role of the gravity method and analysis to better understand the connection between hydrothermal systems and the fractured rock pattern and surrounding geology. (c) 2013 Elsevier B.V. All rights reserved.

Aplicação de algoritmos genéticos para sintonia de controladores

Mestrado em Engenharia Electrotécnica e de Computadores

Xanthenedione derivatives, new promising antioxidant and acetylcholinesterase inhibitor agents

Natural and synthetic xanthone derivatives are well-known for their ability to act as antioxidants and/or enzyme inhibitors. This paper aims to present a successful synthetic methodology towards xanthenedione derivatives and the study of their aromatization to xanthones. Additionally their ability to reduce Fe(III), to scavenge DPPH radicals and to inhibit AChE was evaluated. The results demonstrated that xanthenedione derivative 5e, bearing a catechol unit, showed higher reduction capacity than BHT and similar to quercetin, strong DPPH scavenging activity (EC50 = 3.79 ± 0.06 μM) and it was also showed to be a potent AChEI (IC50 = 31.0 ± 0.09 μM) when compared to galantamine (IC50 = 211.8 ± 9.5 μM).

Caracterização de forragens da ilha Terceira através de espectroscopia NIR

Dissertação de Mestrado, Engenharia Zootécnica, 10 de Setembro de 2015, Universidade dos Açores.