Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Distance perception in immersive environments: the role of photorealism

Immersive environments (IE) are being increasingly used in order to perform psychophysical experiments. The versatility in terms of stimuli presentation and control and the less time-consuming procedures are their greatest strengths. However, to ensure that IE results can be generalized to real world scenarios we must first provide evidence that performance in IE is quantitatively indistinguishable from performance in real-world. Our goal was to perceptually validate distance perception for CAVE-like IEs. Participants performed a Frontal Matching Distance Task (Durgin & Li, 2011) in three different conditions: real-world scenario (RWS); photorealistic IE (IEPH) and non-photorealistic IE (IENPH). Underestimation of distance was found across all the conditions, with a significant difference between the three conditions (Wilks’ Lambda = .38, F(2,134)= 110.8, p<.01, significant pairwise differences with p<.01). We found a mean error of 2.3 meters for the RWS, 5 meters for the IEPH, and of 6 meters for the IENPH in a pooled data set of 5 participants. Results indicate that while having a photorealistic IE with perspective and stereoscopic depth cues might not be enough to elicit a real-world performance in distance judgment tasks, nevertheless this type of environment minimizes the discrepancy between simulation and real-world when compared with non-photorealistic IEs.

Arquitecturas imaginárias. Espaço real e ilusório no Barroco português

Tese de Doutoramento em Arquitectura / Cultura Arquitectónica.

Spatial-temporal modellization of the NO2 concentration data through geostatistical tools

The nitrogen dioxide is a primary pollutant, regarded for the estimation of the air quality index, whose excessive presence may cause significant environmental and health problems. In the current work, we suggest characterizing the evolution of NO2 levels, by using geostatisti- cal approaches that deal with both the space and time coordinates. To develop our proposal, a first exploratory analysis was carried out on daily values of the target variable, daily measured in Portugal from 2004 to 2012, which led to identify three influential covariates (type of site, environment and month of measurement). In a second step, appropriate geostatistical tools were applied to model the trend and the space-time variability, thus enabling us to use the kriging techniques for prediction, without requiring data from a dense monitoring network. This method- ology has valuable applications, as it can provide accurate assessment of the nitrogen dioxide concentrations at sites where either data have been lost or there is no monitoring station nearby.

Women’s perception of separation/divorce in Portugal: A sociodemographic profile

This article focuses on the personal experiences of Portuguese women regarding separation and divorce. The sample included 96 women, with at least 1 child, who responded to an inventory that addressed conflict, dysfunctional conjugality, emotional experiences, social support, and adaptation to divorce. Higher levels of conflict and marital dysfunction in litigious divorces were found, as well as more conflict when different lawyers were employed. Those women who were satisfied with alimony and visiting rights reported less conflict, fewer negative emotional experiences, and greater social support. Level of education and duration of separation influenced women’s perceptions. Implications for intervention are addressed.

Flood pulse and spatial dynamics of mercury in sediments in Puruzinho lake, Brazilian Amazon

The study was conducted in Puruzinho lake (Humaitá, AM) considering seasonal periods of rainy and dry in way to elucidate the flood pulse importance in the deposition, remobilization and distributions of mercury and organic matter in bottom sediments in the Madeira River Basin (Brazilian Amazon). Bottom sediments and soils samples were analyzed for total mercury and organic matter. Mercury concentrations obtained in bottom sediment were 32.20-146.40 ng g-1 and organic matter values were 3.5 - 18.0%. The main region for accumulation of mercury and organic matter was in the central and deepest lake area In the rainy season there was a greater distribution of Hg and organic matter, mainly controlled by means of income of the Madeira river water during flooding, while the predominant process in the dry season was the remobilization of total Hg due to the resuspension of bottom sediments.

Seasonal and spatial variations in limnological conditions of a floodplain lake (lake Catalão) connected to both the Solimões and Negro Rivers, Central Amazonia

Lakes play an important role in biogeochemical, ecological and hydrological processes in the river-floodplain system. The aim of this study was to evaluate the dynamics of the limnological conditions of Catalão Lake, an Amazon floodplain lake. Thus, some of the main limnological environment variables (O2, temperature, pH, nutrient, electrical conductivity) of the Catalão Lake were analyzed under temporal and spacial scales. The study was conducted between November/2004 and August/2005. Sampling excursion were carried out every three months; one excursion for each of the four different hydrological periods (low water, rising water, high water and falling water). Sampling points were chosen so that it could be obtained a gradient of the distance from Negro River. Limnological profiles in Catalão Lake showed generally acidic to slightly alcaline water, with low levels of dissolved oxygen and low concentrations of soluble reactive phosphorous. The Negro River seems to exert the main influence during the rising water period, while the Solimões River is the principal controlling river during peak water. The Principal Component Analysis (PCA) grouped the seasonal collections by hydrological period, showing the formation of a north-south spatial gradient within the lake in relation to the limnological variables. Multivariate dispersion analysis based on distance-to-centroid method demonstrated an increase in similarity over the course of the hydrological cycle, as the lake was inundated in response to the flood pulse of the main river channels. However, the largest spatial homogeneity in the lake was observed in the epilimnion layer, during the falling water period. The daily analysis of variation indicated an oligomitic pattern during the years in which the lake was permanently connected to the Negro River. Although Catalão Lake receives large quantities of both black water from the Negro River and sediment-filled water from the Solimões River, the physical and chemical characteristics of the lake are more similar to those of the Solimões (várzea lake) than the Negro (blackwater lake).

Spatial-temporal variation of dissolved inorganic material in the Amazon basin

The Amazon River basin is important in the contribution of dissolved material to oceans (4% worldwide). The aim of this work was to study the spatial and the temporal variability of dissolved inorganic materials in the main rivers of the Amazon basin. Data from 2003 to 2011 from six gauging stations of the ORE-HYBAM localized in Solimões, Purus, Madeira and Amazon rivers were used for this study. The concentrations of Ca2+, Na+, K+, Mg2+, Cl-, SO4 -2, HCO3 - and SiO2 were analyzed. At the stations of Solimões and Amazon rivers, the concentrations of Ca2+, Mg2+, HCO3 - and SO4 -2 had heterogeneous distribution over the years and did not show seasonality. At the stations of Madeira river, the concentration of these ions had seasonality inversely proportional to water discharge (dilution-concentration effect). Similar behavior was observed for the concentrations of Cl- and Na+ at the stations of the Solimões, Amazon and Madeira rivers, indicating almost constant release of Cl- and Na+ fluxes during the hydrological cycle. K+ and SiO2 showed almost constant concentrations throughout the years and all the stations, indicating that their flows depend on the river discharge variation. Therefore, the temporal variability of the dissolved inorganic material fluxes in the Solimões and Amazon rivers depends on the hydro-climatic factor and on the heterogeneity of the sources. In the Madeira and Purus rivers there is less influence of these factors, indicating that dissolved load fluxes are mainly associated to silicates weathering. As the Solimões basin contributes approximately 84% of the total flux of dissolved materials in the basin and is mainly under the influence of a hydro-climatic factor, we conclude that the temporal variability of this factor controls the temporal variability of the dissolved material fluxes of the Amazon basin.

Spatial and temporal evolution of family-farming land use in the Tapajós region of the Brazilian Amazon

Pressures on the Brazilian Amazon forest have been accentuated by agricultural activities practiced by families encouraged to settle in this region in the 1970s by the colonization program of the government. The aims of this study were to analyze the temporal and spatial evolution of land cover and land use (LCLU) in the lower Tapajós region, in the state of Pará. We contrast 11 watersheds that are generally representative of the colonization dynamics in the region. For this purpose, Landsat satellite images from three different years, 1986, 2001, and 2009, were analyzed with Geographic Information Systems. Individual images were subject to an unsupervised classification using the Maximum Likelihood Classification algorithm available on GRASS. The classes retained for the representation of LCLU in this study were: (1) slightly altered old-growth forest, (2) succession forest, (3) crop land and pasture, and (4) bare soil. The analysis and observation of general trends in eleven watersheds shows that LCLU is changing very rapidly. The average deforestation of old-growth forest in all the watersheds was estimated at more than 30% for the period of 1986 to 2009. The local-scale analysis of watersheds reveals the complexity of LCLU, notably in relation to large changes in the temporal and spatial evolution of watersheds. Proximity to the sprawling city of Itaituba is related to the highest rate of deforestation in two watersheds. The opening of roads such as the Transamazonian highway is associated to the second highest rate of deforestation in three watersheds.

Evaluation of geostatistical techniques to estimate the spatial distribution of aboveground biomass in the Amazon rainforest using high-resolution remote sensing data

ABSTRACT The spatial distribution of forest biomass in the Amazon is heterogeneous with a temporal and spatial variation, especially in relation to the different vegetation types of this biome. Biomass estimated in this region varies significantly depending on the applied approach and the data set used for modeling it. In this context, this study aimed to evaluate three different geostatistical techniques to estimate the spatial distribution of aboveground biomass (AGB). The selected techniques were: 1) ordinary least-squares regression (OLS), 2) geographically weighted regression (GWR) and, 3) geographically weighted regression - kriging (GWR-K). These techniques were applied to the same field dataset, using the same environmental variables derived from cartographic information and high-resolution remote sensing data (RapidEye). This study was developed in the Amazon rainforest from Sucumbíos - Ecuador. The results of this study showed that the GWR-K, a hybrid technique, provided statistically satisfactory estimates with the lowest prediction error compared to the other two techniques. Furthermore, we observed that 75% of the AGB was explained by the combination of remote sensing data and environmental variables, where the forest types are the most important variable for estimating AGB. It should be noted that while the use of high-resolution images significantly improves the estimation of the spatial distribution of AGB, the processing of this information requires high computational demand.

Light responsive multilayer surfaces with controlled spatial extinction capability

Multilayer systems obtained using the Layer-by-Layer (LbL) technology have been proposed for a variety of biomedical applications in tissue engineering and regenerative medicine. LbL assembly is a simple and highly versatile method to modify surfaces and fabricate robust and highly-ordered nanostructured coatings over almost any type of substrates and with a wide range of substances. The incorporation of polyoxometalate (POM) inorganic salts as constituents of the layers presents a possibility of promoting light-stimuli responses in LbL substrates. We propose the design of a biocompatible photo-responsive multilayer system based on a Preyssler-type POM ([NaP5W30O110]14â ) and a natural origin polymer, chitosan, using the LbL methodology. The photo-reduction properties of the POM allow the spatially controlled disruption of the assembled layers due to the weakening of the electrostatic interactions between the layers. This system has found applicability in detaching devices, such as the cell sheet technology, which may solve the drawbacks actually found in other cell treatment proposals.

Investigations on relational control of time perception

Tese de Doutoramento em Psicologia Básica

Self-perception and dissatisfaction with weight does not depend on the frequency of physical activity

OBJECTIVE: To evaluate the level of satisfaction with body weight and the self-perception of the weight/height ratio and to verify the influence of the frequency of present and past physical activity on these variables. METHODS: Using questionnaires or interviews, we obtained height data, reported and desired weight, self-perception of the weight/height ratio, and the frequency of current physical activity in 844 adults (489 women). Of these, evaluated the frequency of physical activity during high school of 193 individuals,and we measured their height and weight. RESULTS: Less than 2/3 of the individuals had body mass index between 20 and 24.9 kg/m2. A tendency existed to overestimate height by less than 1 cm and to underestimate weight by less than 1kg. Desired weight was less than that reported (p<0.001), and only 20% were satisfied with their current weight. Only 42% of men and 25% of women exercised regularly. No association was found between the frequency of physical activity and the variables height, weight, and body mass index, and the level of satisfaction with current weight. CONCLUSION: Height and weight reported seem to be valid for epidemological studies, and great dissatisfaction with body weight and a distorted self-perception of height/weight ratio exists, especially in women, regardless of the frequency of physical activity.

Mecanismos de Fotopercepción No-Visual y Control Circadiano en la Retina Interna de Vertebrados en Condiciones Fisiológicas y en un Modelo Animal de Ceguera. Mechanisms of Non-visual Perception and Circadian Control in the Vertebrate Inner Retina under Physiological Conditions and in Animal Model of Blindness.

La retina juega un rol esencial en el funcionamiento del sistema circadiano de los vertebrados al ser la encargada de sensar las condiciones de iluminación ambiental que ajustan el reloj interno con el fotoperíodo exterior a través de un circuito no-visual. Este circuito es independiente de la vía de formación de imágenes e involucra a las células ganglionares retinianas (CGRs) que proyectan a varias estructuras no-visuales del cerebro; esta vía es la encargada de regular el reflejo pupilar, la sincronización de los ritmos diarios de actividad, el sueño y la supresión de melatonina pineal. La retina contiene además un reloj autónomo que genera ritmos diarios autosostenidos en distintas funciones bioquímicas y fisiológicas, que le confiere la capacidad de predecir el tiempo y anticiparse en su fisiología a los cambios lumínicos a lo largo del ciclo día-noche. Este laboratorio ha demostrado por 1ra vez que las CGRs de pollo poseen osciladores endógenos que generan variaciones diarias en la biosíntesis de fosfolípidos (Guido et al, J Neurochem. 2001; Garbarino et al., J Neurosci Res. 2004a) y de la hormona melatonina con niveles máximos durante el día (Garbarino et al., J Biol Chem 2004b). Aún más, cultivos primarios de CGRs responden a la luz a través de una cascada bioquímica de fototransducción similar a la de invertebrados y que involucra la activación de la enzima fosfolipasa C (PLC) (Contin et al., FASEB J 2006). Estos cultivos fueron obtenidos a estadios embrionarios muy tempranos en dónde solo las CGRs son postmitóticas y mayoritariamente maduras. A estos estadios, los cultivos expresan marcadores de especificación de células ganglionares (pax6, brn3), la proteina Gq y los fotopigmentos melanopsina y criptocromos con gran homología con marcadores descriptos para fotorreceptores rabdoméricos de invertebrados (Contin et al, 2006). Recientemente comenzamos a investigar la percepción de luz en pollos GUCY1*, un modelo de ceguera, en animales que carecen de células fotorreceptoras-conos y bastones-funcionales. Resultados preliminares indicarían que la retina interna, y potencialmente las CGRs de estos animales conservarían la capacidad de responder a la luz regulando el reflejo pupilar y sincronizando los ritmos diarios de alimentación. La convergencia de osciladores y fotopigmentos en la población de CGRs podría contribuir al control temporal de la fisiología del organismo y regulación de funciones no-visuales. Son objetivos de este proyecto: a) Investigar el rol de las CGRs en el sistema circadiano estudiando: i- su habilidad para sintetizar melatonina y, su regulación por luz y dopamina; ii- su capacidad fotorreceptora intrínseca, investigando la presencia de fotopigmentos y componentes de la cascada de fototransducción fundamentalmente la vía de los fosfoinosítidos y la activación de PLC, mediante ensayos moleculares, bioquímicos y farmacológicos; b) Extender estos estudios a cultivos primarios de CGRs inmunopurificadas midiendo la respuesta a la luz sobre la síntesis de melatonina, y los niveles de los mensajeros 2rios Ca2+ y AMP cíclico, la inducción de genes tempranos y la regulación de la actividad NAT, enzima clave en la síntesis de melatonina; y c) Investigar la percepción de luz en pollos GUCY1*(ciegos), sobre distintas funciones no-visuales tales como el reflejo pupilar, la sincronización de los ritmos diarios de alimentación, la síntesis de melatonina y la expresión génica en animales expuestos a estimulación lumínica de distintas intensidades y longitudes de onda. Estos estudios permitirán construir el espectro de acción de la respuesta a la luz en los pollos ciegos a fin de identificar el/los fotopigmentos intervinientes en este fenómeno. Este proyecto profundizará el conocimiento sobre la capacidad fotorreceptora-no visual de la retina interna y particularmente de las CGRs, de la naturaleza de la cascada bioquímica que opera en las mismas y de los mecanismos de regeneración del cromóforo utilizado.

Percepción y uso de flora y fauna por parte de los pobladores del sistema Laguna Mar Chiquita - Bañados del Río Dulce y área de influencia: diagnóstico e implicaciones para la conservación. Perception and use of flora and fauna by people of the system "Laguna Mar Chiquita - Bañados del Río Dulce" and it influence area: diagnosis and conservation implications.

La percepción, consumo y manejo de recursos naturales forma parte del conocimiento tradicional de distintas poblaciones humanas e involucra diversidad de actividades (recolección de plantas, caza y pesca, etc). Entre los vegetales, el uso de plantas medicinales se destaca por su persistencia y ubicuidad. El recurso animal, a través de la caza y la pesca, es fundamental como fuente de alimento y empleo. El sistema Mar Chiquita-Bañados del Río Dulce se destaca por su biodiversidad y la existencia de prácticas tradicionales de uso. La presión por conversión de ambientes naturales a tierras dedicadas al cultivo es fuerte, afectando principalmente a los bosques autóctonos, y las especies animales que en él habitan. Además, la desaparición de ambientes naturales conlleva la pérdida de prácticas tradicionales de uso, con la consiguiente deculturación. El presente trabajo evaluará la percepción y utilización de recursos naturales por los pobladores del área de influencia de Bañados del Río Dulce y Laguna Mar Chiquita, centrándose en plantas medicinales, peces, aves y mamíferos, a la vez de indagar sobre la diversidad de percepciones y conductas de apropiación de los recursos, dado que en la región coexisten diferentes pautas socio-culturales de acuerdo al grupo de procedencia. Como metodología básica para la recolección de datos de percepción y uso se utilizarán encuestas semi-estructuradas. Sobre el origen étnico y lazos sociales se relevarán de fuentes escritas sobre procedencia, pautas de elección de pareja y formas de residencia. Los muestreos de fauna a campo se realizarán al azar estratificados en pastizal, bosque, y áreas relacionadas a humedales en busca de huellas, heces y señales de la presencia de especies animales focales, a la vez de prospección visual y auditiva. Los datos obtenidos acerca del conocimiento y uso del ambiente se presentarán y analizarán mediante técnicas específicas para análisis de datos antropológicos cualitativos y madiante ANOVA. Los datos sobre origen y lazos serán analizados según indicadores de endogamia geográfica e indicadores de endogamia reproductiva. Los datos de presencia de las especies se utilizarán para desarrollar modelos de distribución regional y de nicho ecológico. Se espera caracterizar en forma diferencial la percepción y uso del ambiente de acuerdo al origen o área de residencia, a la vez de generar mapas de distribución de especies focales. Asimismo, se propondrán acciones de conservación de la biodiversidad, tales como cartillas o talleres tendientes a reforzar y re-significar los conocimientos locales sobre el uso de flora y fauna.