A comunicação do compromisso para com o desenvolvimento sustentável, das organizações portuguesas certificadas em qualidade, ambiente e segurança

Dissertação de mestrado em Engenharia Industrial (área de especialização em Qualidade, Segurança e Manutenção)

Numerical modeling and assessment of the thermal environment in an industrial premise of automotive components

Dissertação de mestrado em Engenharia Industrial

[Letter to the editor] Sustained effects of a neural-based intervention in a refractory case of Tourette syndrome

There are only a few treatments available for Tourette syndrome (TS). These treatments frequently do notwork in patients with moderate to severe TS [1]. Neuroimaging studies show a correlation between tics severity and increased activation over motor pathways, along with reduced activation over the control areas of the cortico-striato-thalamo-cortical circuits [2]. Moreover, the temporal pattern of tic generation suggests that cortical activation especially in the SMA precedes subcortical activation [3]. Following this assumption, here we explored the brain effects of 10-daily sessions of cathodal transcranial Direct Current Stimulation (tDCS) delivered over the pre-SMA in a patient with refractory and severe TS and also assessed whether those changes were long lasting (up to 6 months).

Divulgação de informação sobre o governo das sociedades em Portugal: Extensão e determinantes

Tese de Doutoramento em Contabilidade

Hume e o problema moral

Tese de Doutoramento em Filosofia (área de especialização em Filosofia Moderna e Contemporânea).

Contabilidade e relato dos intangíveis: Análise das empresas cotadas na BM&FBOVESPA

O presente trabalho de investigação avalia a situação atual relativa à adoção do disposto na IAS 38 e suas consequências no reconhecimento, mensuração e divulgação obrigatória, e à divulgação voluntária, interna e externa, dos intangíveis nas empresas brasileiras cotadas na BM&FBOVESPA. Adotando a perspectiva positivista e uma abordagem quantitativa, foi utilizado o inquérito por questionário como método de recolha de dados. O questionário foi elaborado de raiz, suportado pelo arcabouço teórico. Os resultados são interpretados à luz dos argumentos da teoria dos stakeholders e da teoria institucional, que revelaram um bom potencial explicativo para o fenômeno em análise. Com a adoção das IAS/IFRS para elaboração dos balanços consolidados de empresas cotadas e não cotadas, o Brasil passa a utilizar a IAS 38, para o registro das operações envolvendo os ativos intangíveis, obrigatoriamente no exercício de 2010. A adoção deste normativo se deu essencialmente por pressões legais. No entanto, as empresas que adotaram a IAS 38 de forma voluntária validaram as razões apresentadas na literatura. Constatou-se que existe concordância quanto à nova forma de contabilização dos intangíveis prevista, sendo o grau de satisfação relativamente ao tratamento contábil dos ativos intangíveis de acordo com o novo modelo contábil adotado no Brasil (IAS 38 e CPC 04) elevado. Como principais dificuldades no reconhecimento contábil dos ativos intangíveis segundo o normativo em vigor, foram confirmados os problemas evidenciados na literatura, tais como incerteza quanto aos benefícios econômicos futuros e falta de medida com confiabilidade suficiente para o registro das transações. As empresas brasileiras acreditam ser importante que haja uma expansão da divulgação sobre intangíveis, no entanto a divulgação interna e externa está ainda em fase embrionária, não sendo uma prática generalizada. Contudo, os objetivos apresentados na literatura para a divulgação interna e externa de informações sobre intangíveis encontram suporte empírico no estudo desenvolvido. No que diz respeito aos stakeholders, conclui-se que as empresas brasileiras têm grande preocupação em atendê-los quando se trata de divulgação voluntária sobre intangíveis, entendendo que todos eles poderão beneficiar com estas informações.

O Espelho do Índio: A estética da afetividade no autorretrato da criança indígena na Fotopintura

Tese de Doutoramento em Estudos da Criança - Especialidade Comunicação Visual e Expressão Plástica

Algumas considerações sobre o princípio da culpa enquanto factor de autonomização do Direito das Contra-ordenações

Dissertação de mestrado em Direito Judiciário

A carta do presidente e o relato voluntário do capital intelectual: análise das empresas do segmento do novo mercado da BM&FBOVESPA

Dissertação de mestrado em Contabilidade

A perceção dos colaboradores do Grupo Conceito sobre o Relato de Negócio

Relatório de estágio de mestrado em Contabilidade

O tratamento jornalístico que a RTP1 dá à Cultura: o caso do Telejornal

Relatório de estágio de mestrado em Ciências da Comunicação (área de especialização em Informação e Jornalismo)

Devices and Techniques for Blood Pressure Measurement and Criteria for Hypertension Adopted by Brazilian Physicians: Exploratory Study

OBJECTIVE: To determine technical procedures and criteria used by Brazilian physicians for measuring blood pressure and diagnosing hypertension. METHODS: A questionnaire with 5 questions about practices and behaviors regarding blood pressure measurement and the diagnosis of hypertension was sent to 25,606 physicians in all Brazilian regions through a mailing list. The responses were compared with the recommendations of a specific consensus and descriptive analysis. RESULTS: Of the 3,621 (14.1%) responses obtained, 57% were from the southeastern region of Brazil. The following items were reported: use of an aneroid device by 67.8%; use of a mercury column device by 14.6%; 11.9% of the participants never calibrated the devices; 35.7% calibrated the devices at intervals < 1 year; 85.8% measured blood pressure in 100% of the medical visits; 86.9% measured blood pressure more than once and on more than one occasion. For hypertension diagnosis, 55.7% considered the patient's age, and only 1/3 relied on consensus statements. CONCLUSION: Despite the adequate frequency of both practices, it was far from that expected, and some contradictions between the diagnostic criterion for hypertension and the number of blood pressure measurements were found. The results suggest that, to include the great majority of the medical professionals, disclosure of consensus statements and techniques for blood pressure measurement should go beyond the boundaries of medical events and specialized journals.

Development of a rehabilitation system for the red mud waste generated at the Aughinish Alumina Bayer Plant

Aughinish Alumina Limited (AAL) have an obligation by terms of their Integrated Pollution Control Licence (IPCL) and Planning Permission to establish vegetation on the red mud stack at their plant at Aughinish, Co. Limerick. High pH and high exchangeable sodium percentage are the main known factors limiting the establishment of vegetation on red mud. Gypsum addition has been known to assist in alleviating these problems in other countries. However, there is no experience or published information on red mud rehabilitation under Irish conditions. Red mud with organic and inorganic waste-derived ameliorants as well as selected grassland species were examined under laboratory controlled environment conditions as well as in field plot trials. Also, in order that it would be economically achievable, the research utilised locally available waste products as the organic amendments. Screening trials found that physical constraints severely limit plant germination and growth in red mud. Gypsum addition effectively lowers pH, exchangeable sodium percentage and the availability of A1 and Fe in the mud. A strong relationship between pH, ESP and A1 levels was also found. Gypsum addition increased germination percentages and plant growth for all species investigated. Greenhouse trials demonstrated that organic wastes alone did not greatly improve conditions for plant growth but when used in conjunction with gypsum plant performances for all species investigated was significantly increased. There was a high mortality rate for grasses in non-gypsum treatments. An emerging trend of preferential iron uptake and calcium deficiency in non-gypsum treatments was found at pot screening stage. Species also displayed manganese and magnesium deficiencies.

Avoidance Policies – A New Conceptual Framework

This paper develops a general theoretical framework within which a heterogeneous group taxpayers confront a market that supplies a variety of schemes for reducing tax liability, and uses this framework to explore the impact of a wide range of anti-avoidance policies. Schemes differ in their legal effectiveness and hence in the risks to which they expose taxpayers - risks which go beyond the risk of audit considered in the conventional literature on evasion. Given the individual taxpayer’s circumstances, the prices charged for the schemes and the policy environment, the model predicts (i) whether or not any given taxpayer will acquire a scheme, and (ii) if they do so, which type of scheme they will acquire. The paper then analyses how these decisions, and hence the tax gap, are influenced by four generic types of policy: Disclosure – earlier information leading to faster closure of loopholes; Penalties – introduction of penalties for failed avoidance; Policy Design – fundamental policy changes that design out opportunities for avoidance; Product Register - the introduction of GAARs or mini-GAARs that give greater clarity about how different types of scheme will be treated. The paper shows that when considering the indirect/behavioural effects of policies on the tax gap it is important to recognise that these operate on two different margins. First policies will have deterrence effects – their impact on the quantum of taxpayers choosing to acquire different types schemes as distinct to acquiring no scheme at all. There will be a range of such deterrence effects reflecting the range of schemes available in the market. But secondly, since different schemes generate different tax gaps, policies will also have switching effects as they induce taxpayers who previously acquired one type of scheme to acquire another. The first three types of policy generate positive deterrence effects but differ in the switching effects they produce. The fourth type of policy produces mixed deterrence effects.

Non-cooperative incentives to share knowledge in competitive environments

In this paper we study a model where non-cooperative agents may exchange knowledge in a competitive environment. As a potential factor that could induce the knowledge disclosure between humans we consider the timing of the moves of players. We develop a simple model of a multistage game in which there are only three players and competition takes place only within two stages. Players can share their private knowledge with their opponents and the knowledge is modelled as in uencing their marginal cost of e¤ort. We identify two main mechanisms that work towards knowledge disclosure. One of them is that before the actual competition starts, the stronger player of the rst stage of a game may have desire to share his knowledge with the "observer", be- cause this reduces the valuation of the prize of the weaker player of that stage and as a result his e¤ort level and probability of winning in a ght. Another mechanism is that the "observer" may have sometimes desire to share knowledge with the weaker player of the rst stage, because in this way, by increasing his probability of winning in that stage, he decreases the probability of winning of the stronger player. As a result, in the second stage the "observer" may have greater chances to meet the weaker player rather than the stronger one. Keywords: knowledge sharing, strategic knowledge disclosure, multistage contest game, non-cooperative games