Provisões, passivos contingentes e activos contingentes

A adopção do Sistema de Normalização Contabilística constitui um marco muito importante na organização da contabilidade das empresas portuguesas. As inovações trazidas por este normativo e o maior pormenor de algumas matérias contabilísticas levam a que temáticas que eram pouco abordadas suscitem agora um maior interesse. Neste sentido, o presente trabalho, assente na Norma Contabilística e de Relato Financeiro (NCRF) 21, pretende demonstrar as alterações e melhorias trazidas por esta norma no reconhecimento e divulgação das provisões, passivos contingentes e activos contingentes, tendo como referências comparativas o anterior normativo contabilístico, o Plano Oficial de Contabilidade (POC). Através da presente dissertação pretende-se compreender a aplicação da norma ao nível do relato financeiro, através da análise dos Relatórios e Contas de 2010 e 2009 de empresas do sector da Construção. Pelo estudo realizado pode constatar-se que o cumprimento da NCRF 21 trouxe aperfeiçoamento no reconhecimento e divulgação das provisões, e principalmente na divulgação das contingências, praticamente omitidas com o POC. No entanto, deve destacar-se a subjectividade implícita nas provisões, sendo ainda, uma norma de difícil aplicação pela sua ambiguidade. Deve também realçar-se a importância da NCRF 3 - Adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro, que implicou uma reexpressão das contas de saldos de abertura em 2010 de acordo com o novo referencial contabilístico, o que obrigou as empresas a rever as provisões constituídas até à data Uma breve revisão bibliográfica referente ao tema da problemática fiscal foi ainda realizada.

A Quantitative Model for Decomposing & Assessing the Value for the Customer

The research presented in this paper proposes a novel quantitative model for decomposing and assessing the Value for the Customer. The proposed approach builds on the different dimensions of the Value Network analysis proposed by Verna Allee having as background the concept of Value for the Customer proposed by Woodall. In this context, the Value for the Customer is modelled as a relationship established between the exchanged deliverables and a combination of tangible and intangible assets projected into their endogenous or exogenous dimensions. The Value Network Analysis of the deliverables exchange enables an in-depth understanding of this frontier and the implicit modelling of co-creation scenarios. The proposed Conceptual Model for Decomposing Value for the Customer combines several concepts: from the marketing area we have the concept of Value for the Customer; from the area of intellectual capital the concept of Value Network Analysis; from the collaborative networks area we have the perspective of the enterprise life cycle and the endogenous and exogenous perspectives; at last, the proposed model is supported by a mathematical formal description that stems from the area of Multi-Criteria Decision Making. The whole concept is illustrated in the context of a case study of an enterprise in the footwear industry (Pontechem). The merits of this approach seem evident from the contact with Pontechem as it provides a structured approach for the enterprises to assess the adequacy of their value proposition to the client/customer needs and how these relate to their endogenous and/or exogenous tangible or intangible assets. The proposed model, as a tool, may therefore be a useful instrument in supporting the commercialisation of new products and/or services.

O contrato psicológico na expatriação

Nos últimos anos, o número de expatriados tem apresentado uma tendência de crescimento a nível mundial. Desta forma, a gestão de expatriados, que integra o subsistema da gestão internacional de recursos humanos, passa a ter uma atenção renovada e tem vindo a crescer enquanto área de intervenção de gestão de recursos humanos. Por sua vez, o contrato psicológico tem sido visto, cada vez mais, como um fator relevante na explicação das relações laborais e o número de estudos em torno desta temática tem aumentado. O sucesso da expatriação é diretamente influenciado pelo contrato psicológico e depende, em grande parte, da forma como são desenvolvidas as práticas de GRH (Homem & Tolfo, 2008). Desta forma, é essencial compreender a reação dos trabalhadores perante a mudança (Bligh & Carsten, 2005; Shield, Thorpe, & Nelson, 2002), uma vez que o comportamento de resposta aos mesmos pode ser um contributo para marcar a diferença decisiva entre o sucesso ou o fracasso da missão internacional. Neste mesmo contexto, assiste-se a uma crescente atenção sobre o contributo que o Contrato Psicológico pode ter em contextos de incerteza. O individuo, enquanto trabalhador de uma organização que decide aceitar uma missão internacional e ir viver para outro país, tem necessidade de se enquadrar num relacionamento contínuo e motivador com a entidade empregadora. A noção do contrato psicológico torna-se fundamental para o entendimento das relações de trabalho, a partir das perceções das pessoas envolvidas. Muitos dos aspetos destes relacionamentos são implícitos (não escritos) o que pode provocar diferentes interpretações sobre as expectativas, promessas e obrigações entre partes. Vários autores defendem que o contrato psicológico é um meio fundamental na compreensão e gestão das atitudes e comportamentos dos indivíduos nas organizações (Bunderson, 2001; Kraimer, Wayne, Liden, & Sparrow, 2005; Lemire & Rouillard, 2005). O objetivo deste trabalho é conhecer o estado do contrato psicológico nos expatriados: antes da missão, após a fase de adaptação ao país de destino e na repatriação. Foi utilizada a metodologia qualitativa e para tal, foi aplicada uma entrevista individual semiestruturada e um questionário sociográfico às pessoas que se encontravam, à data, expatriadas. No total foram realizadas dez entrevistas e a análise das entrevistas foi efetuada através da Grounded Theory. Os resultados sugerem que há apenas cumprimento do contrato psicológico na fase da preparação da missão internacional, havendo, por outro lado, incumprimento do contrato psicológico durante a expatriação e na repatriação, de acordo com a perceção que os expatriados têm acerca do fim da expatriação. No entanto, a maioria dos expatriados entrevistados avalia positivamente a experiência da expatriação, apesar de as organizações parecerem ter apenas algumas regras estabelecidas de suporte ao expatriado, nomeadamente suporte logístico e financeiro, e não disporem de um programa completo e aprofundado de suporte à gestão da expatriação. Os resultados sugerem ainda que é essencial que as organizações estimulem a comunicação com os expatriados e fomentem o suporte que deve ser constante e intrínseco a todas as fases da expatriação, a fim de evitar a sensação de “abandono”.

Microtheories for SDI - Accounting for diversity of local conceptualisations at a global level

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

From the portolan chart of the mediterranean to the latitude chart of the atlantic

Thesis submitted to the Instituto Superior de Estatística e Gestão de Informação da Universidade Nova de Lisboa in partial fulfillment of the requirements for the Degree of Doctor of Philosophy in Information Management – Geographic Information Systems

Context-aware personalization environment for mobile computing

Dissertação para obtenção do Grau de Mestre em Engenharia Informática

Numerical methods and tangible interfaces for pollutant dispersion simulation

Dissertação apresentada para obtenção do Grau de Doutor em Engenharia do Ambiente, pela Universidade Nova de Lisboa, Faculdade de Ciências e Tecnologia

Multi-GPU support on the marrow algorithmic skeleton framework

Dissertação para obtenção do Grau de Mestre em Engenharia Informática

The uneasy case for lower parking standards

Minimum parking requirements are the norm for urban and suburban development in the United States (Davidson and Dolnick (2002)). The justification for parking space requirements is that overflow parking will occupy nearby street or off-street parking. Shoup (1999) and Willson (1995) provides cases where there is reason to believe that parking space requirements have forced parcel developers to place more parking than they would in the absence of parking requirements. If the effect of parking minimums is to significantly increase the land area devoted to parking, then the increase in impervious surfaces would likely cause water quality degradation, increased flooding, and decreased groundwater recharge. However, to our knowledge the existing literature does not test the effect of parking minimums on the amount of lot space devoted to parking beyond a few case studies. This paper tests the hypothesis that parking space requirements cause an oversupply of parking by examining the implicit marginal value of land allocated to parking spaces. This is an indirect test of the effects of parking requirements that is similar to Glaeser and Gyourko (2003). A simple theoretical model shows that the marginal value of additional parking to the sale price should be equal to the cost of land plus the cost of parking construction. We estimate the marginal values of parking and lot area with spatial methods using a large data set from the Los Angeles area non-residential property sales and find that for most of the property types the marginal value of parking is significantly below that of the parcel area. This evidence supports the contention that minimum parking requirements significantly increase the amount of parcel area devoted to parking.

Expanding the magic circle in pervasive casual play

Dissertação para obtenção do Grau de Doutor em Informática

Envelhecimento ativo, capacidade funcional e atividade física: análise de fatores que contextualizam o processo de envelhecimento e sua percepção por parte de pessoas idosas

RESUMO: O envelhecimento populacional saudável ocupa parte da agenda do processo do envelhecimento humano, retratando uma preocupação social com repercussões nas economias societárias. O processo de envelhecimento, quando abordado fora do paradigma do envelhecimento saudável, desconsidera socialmente o potencial humano das pessoas idosas, promovendo a segregação e motivando atitudes de preconceito e discriminação, além de desperdiçar a experiência, o saber, a cultura e a capacidade de participação da pessoa idosa como contributo para a sociedade a que ela está inserida. O foco central da Política Nacional de Saúde do Idoso brasileira se inscreve na promoção de um envelhecimento saudável, nomeadamente por meio da manutenção da capacidade funcional ao valorizar a autonomia, a independência física e a integridade mental da pessoa idosa. O desafio para a viabilização do processo de envelhecimento ativo e bem-sucedido consiste na maximização das capacidades, potencialidades e recursos pessoais, comunitários e políticos. Pressupõe, também, uma concepção ampliada de viver, contextualizada no contínuo da vida, capaz de externar a preocupação com a saúde e o bem-estar, integrando as pessoas em fase de envelhecimento no contexto do ciclo de vida. Diante do exposto, a presente investigação objetivou conhecer os determinantes de envelhecimento ativo e bem-sucedido, numa população em processo de envelhecimento e relacioná-los com as ―práticas/conteúdos‖ e representações / significados‖ sobre o envelhecimento, as atividades físicas e a capacidade funcional. A investigação foi estruturada em três estudos: no primeiro foi criado e testado o instrumento ―Envelhecimento ativo, capacidade funcional e atividade física‖, na cidade de Lisboa, Portugal, e posteriormente realizada sua adaptação cultural e linguística do português de Portugal para o do Brasil. No segundo foi feita uma pesquisa observacional do tipo survey, descritiva e exploratória com o objetivo de conhecer as relações esteabelecidas entre o envelhecimento bem-sucedido, ativo, a atividade física e a capacidade funcional de uma população em processo de envelhecimento; e no terceiro momento foi realizado um estudo de cariz qualitativo com o objetivo de captar as percepções e comportamentos dos entrevistados diante do fato de se sentirem ou não pessoas idosas ou envelhecidas. Foram adotados os seguintes referenciais teóricos: envelhecimento ativo, envelhecimento bem sucedido, concepção muldidimensional do processual do envelhecimento (determinantes pessoais, familiares, sociais, psicocomunicacionais, econômicos e de saúde), atividade física e capacidade funcional e abordados à luz do perfil demográfico e da experiência das realidades européias, americana e brasileira. Foram triagulados métodos e técnicas (entrevista individual gravada, mensurações e questionário). Participaram pessoas com 60 anos de idade ou mais vinculadas que frequentam dois programas públicos destinados às pessoas idosas na cidade de Juiz de Fora, Minas Gerais, Brasil e foram excluidas as participações de pessoas com dependência para atividades da vida diária, para as atividades instrumentais da vida diária e com alteração do nível de consciência. Amostra aleatória estratificada composta por 326 participantes na qual foram realizadas mensurações e amostra por tipicidade construída a partir da base amostral composta de 87 participantes na qual foi realizada entrevista individual gravada. Atendidos todos os requisitos éticos e legais de pesquisa envolvendo seres humanos, segundo legislação brasileira. Aplicada Análise Fatorial e selecionados 11 fatores com 31 variáveis que contemplaram os determinantes do processo de envelhecimento ativo. Realizado reajustamento da análise fatorial,por questão de coerência conceptual, sendo selecionado oito fatores nomeados de acordo com o referencial teórico adotado que resultou em 25 variáveis que abordaram a participação em atividades e acesso aos serviços de saúde; à atividade física; à convivência, interação e avaliação do contato social; à escolaridade e renda; à saúde percebida e ao voluntariado. Utilizado como marcador para a atividade aeróbia o perfil da sobrecarga da atividade física semanal em consonância com diretrizes e recomendações de atividades aeróbias de intensidade moderada para as pessoas idosas. Identificado que 60,7% dos entrevistados realizam atividade física insuficiente. Os indicadores antropométricos utilizados evidenciaram índices de sobrepeso e de obesidade tanto entre os homens quanto entre as mulheres. Houve correlação do índice de massa corporal (IMC) com as medidas efetuadas segundo as faixas etárias. A análise inferencial possibilitou relacionar os determinantes do envelhecimento ativo, as medidas antropométricas e as variáveis sociodemográficas (escolaridade e idade), sendo obtidos os seguintes destaques: 1) à medida em que a idade aumenta, diminuem os níveis de prática da atividade física, dos contatos com as pessoas para conversar (das relações de convivência), dos trabalhos de voluntariado e das relações familiares e intergeracionais; 2) foi identificado um alinhamento conceptual dos diferentes determinantes concorrentes para um envelhecimento ativo à luz da prática da atividade física com a convivência e interação com os familiares e com auto-avaliação positiva da saúde percebida e atividade física; 3) quanto maior a idade menor os anos de escolaridade; 4) a diminuição da área transversa do braço e do IMC à medida que a idade aumenta, retratou diminuição da adiposidade corporal que está associada à perda da massa magra. A categorização do discurso dos 87 entrevistados permitiu captar a percepção do processo de envelhecimento por dois critérios antagônicos: preservação da autonomia e presença da deterioração. Foi caracterizado o sistema de crenças dos participantes com 1090 emissões de crenças. Houve tendência do sistema de crenças à centralidade com 638 (58,6%) crenças retratando concepções e situações difíceis de serem modificadas por processos educacionais. Os resultados obtidos diagnosticaram e reiteraram a tendência de incremento numérico de pessoas com 60 anos de idade ou mais na cidade brasileira de Juiz de Fora. Embora o estatuto do idoso esteja alicerçado em princípios do envelhecimento saudável e ativo ficou evidenciado a necessidade de estratégias para implementá-la com vistas a impactos sociais, econômicas e de saúde na perspectiva da prática de atividade física e da preservação da capacidade funcional. Constituem contribuição da presente investigação: 1) fundamentos teóricos e informação sobre juiz-foranos com 60 anos de idade ou mais segundo dimensões social, econômica, cultural e espiritual numa concepção ampliada de saúde; 2) abordagem do envelhecimento de forma processual e integrada, multidimensional e articulada com o ciclo da vida; 3) diagnóstico do grau de autonomia dos participantes permitindo subsidiar decisões para melhorar a capacidade funcional dos mesmos; 4) processo investigativo utilizando modelos teóricos que permitiram estabelecer um diagnóstico local e contextualizar o processo de envelhecimento para os participantes e 5) sobrecarga semanal de atividade física e os indicadores antropométricos dos participantes a ponto de subsidiar parâmetros de indicação terapêutica para manutenção da capacidade funcional.-------- ABSTRACT: The populational healthy aging holds part of the process of the human aging agenda, portraying a social concern with the repercussion in societary economies. The aging process when addressed out of the healthy aging paradigm socially disregard the human potential of the elderly, promoting segregation and motivating acts of prejudice and discrimination, in addition to the waste of experience, knowledge, culture and the participatory capacity of an older person in contributting to the society they are a part of. The Brazilian National Health Policy for the Elderly has its main focus in promoting the healthy aging, namely through the maintenance of the functional capacity by valuing the autonomy, physical independence and the mental integrity of the elderly person. The challenge of enabling the process of a successful and active aging lays in maximazing the capabilities, potencialities and personal, communitary and political resources. It infers additionaly a broad view of living, contextualized in the continuum of life, able to express concern with health and well-being, integrating the people in aging phase to the context of the life cycle. Hence, this research aimed to learn the determinants of active and successful aging in a population in aging process and relate them with the "practices/contents" and "representations/meanings" about aging, the physical activities and functional capacity. The investigation was structured in three studies: in the first it was developed and tested the instrument "Active Aging, Functional Capacity and Physical Activity" in the city of Lisboa, Portugal, and afterwards it was culturally and linguistically adapted from Portugal Portuguese to Brazilian Portuguese. The second study was an observational research with survey, descriptive and exploratory methods which aimed to learn the relations established between the successful aging, active aging, the physical activity and the functional capacity of a population in aging process; and the third comprised a qualitative study with the objective to collect the understanding and behavior of the interviewees based on the fact of either they saw themselves as elder or aged person or not. As theoretical framework were explored: active aging, successful aging, multidimensional concept of aging process (personal, familial, social, psycho-communicational, economic determinants), physical activity and functional capacity and explored based in demographic profile and in the European, American a Brazilian realities. Performed triangulation of methods and tecniques (recorded individual interviews, measurements and questionnaires). Participants were aged 60 or older included in two public services for the elderly population in the city of Juiz de Fora, Minas Gerais, Brazil and were excluded persons with dependency in both daily activities and instrumental daily activities and the persons with altered level of conciousness. Stratified ramdon sample of 326 participants in which were performed the measurements and typicality sample constructed from the sample basis of 87 participants whereupon the recorded individual interview was performed. Conforming to all the ethical and legal requirements of research with human beings according to the Brazilian legislation. Applied Factor Analysis and selected 11 factors and 31 variables that convey the determinants of the active aging process. Executed reajustment of factor analysis, for conceptual coherence, being selected eight factors named accordingly to the theoretical framework that resulted in 25 variables which approached the participation in activities and access to health care services; to physical activity; to coexistence, interaction and evaluation of social contact; to scholarity and income; to perceived health and volunteering. Used as marker to aerobic activity the profile of weekly physical activity overload in accordance with guidelines and reccomendations for moderate-intensity aerobic activities for older people. Identified that 60,7% of interviewees practice enough physical activity. Anthropometric markers evidence overweight and obesity levels both within men and women. There was correlation between body mass index (BMI) and measures carried out according to age ranges. The inferential analysis allowed relating the active aging determinants, the anthropometric measurements and sociodemographic variables (scholarity and age), obtaining the following highlights: 1) to the extent that age increases, lowers the levels of physical activity practice, of contact with people to talk to (social relationships), of volunteering work and familial and intergenerational relationships; 2) it was identified a conceptual alignment of diferent determinants concurrent to an active aging in light of the physical activity practice with the relationship and interaction of family and with positive self-assessment of perceived health and physical activity; 3) the older the person, lower are scholarity levels; 4) the decrease of the cross-sectional area of the arm and BMI as the age increases portrayed decreased adiposity of the body that is associated with loss of lean body mass. The categorization of the speech of 87 interviewees allowed to collect the understanding of the aging process by two opposite criteria: preservation of autonomy and existance of decline. It marked the belief system of participants with 1090 beliefs expressed. With tendency of the belief system to centrality with 638(58,6%) beliefs showing concepts and dificult situations to be changed through educational processes. The results diagnosed and reiterated the tendency of increase in the number of people aged 60 or older in the Brazilian city of Juiz de Fora. Although the elderly statute is built upon principles of healthy and active aging it was evident the need of strategies to implement it aiming at social, economic and health impacts in the perspective of physical education and preservation of the functional capacity. Constitute contributions of this study: 1) theoretical fundaments and data about Juiz de Fora citizens aged 60 or more according to social, economic, cultural and spiritual dimensions in a broad concept of health; 2) approach of aging in a procedural and integrative, multidimensional manner, articulated with the life cycle; 3) diagnosis of degree of autonomy of participants enabling decisions on how to improve their functional capacities; 4) investigative process using theoretical models which permit to stablish a local diagnosis and contextualize the aging process of participants and 5) weekly overload of physical activity and anthropometric indexes of participants as to subsidize parameters to therapeutic indication to the maintainence of functional capacity.

Semantic enrichment of knowledge sources supported by domain ontologies

This thesis introduces a novel conceptual framework to support the creation of knowledge representations based on enriched Semantic Vectors, using the classical vector space model approach extended with ontological support. One of the primary research challenges addressed here relates to the process of formalization and representation of document contents, where most existing approaches are limited and only take into account the explicit, word-based information in the document. This research explores how traditional knowledge representations can be enriched through incorporation of implicit information derived from the complex relationships (semantic associations) modelled by domain ontologies with the addition of information presented in documents. The relevant achievements pursued by this thesis are the following: (i) conceptualization of a model that enables the semantic enrichment of knowledge sources supported by domain experts; (ii) development of a method for extending the traditional vector space, using domain ontologies; (iii) development of a method to support ontology learning, based on the discovery of new ontological relations expressed in non-structured information sources; (iv) development of a process to evaluate the semantic enrichment; (v) implementation of a proof-of-concept, named SENSE (Semantic Enrichment kNowledge SourcEs), which enables to validate the ideas established under the scope of this thesis; (vi) publication of several scientific articles and the support to 4 master dissertations carried out by the department of Electrical and Computer Engineering from FCT/UNL. It is worth mentioning that the work developed under the semantic referential covered by this thesis has reused relevant achievements within the scope of research European projects, in order to address approaches which are considered scientifically sound and coherent and avoid “reinventing the wheel”.

Automatic extraction of concepts from texts and applications

The extraction of relevant terms from texts is an extensively researched task in Text- Mining. Relevant terms have been applied in areas such as Information Retrieval or document clustering and classification. However, relevance has a rather fuzzy nature since the classification of some terms as relevant or not relevant is not consensual. For instance, while words such as "president" and "republic" are generally considered relevant by human evaluators, and words like "the" and "or" are not, terms such as "read" and "finish" gather no consensus about their semantic and informativeness. Concepts, on the other hand, have a less fuzzy nature. Therefore, instead of deciding on the relevance of a term during the extraction phase, as most extractors do, I propose to first extract, from texts, what I have called generic concepts (all concepts) and postpone the decision about relevance for downstream applications, accordingly to their needs. For instance, a keyword extractor may assume that the most relevant keywords are the most frequent concepts on the documents. Moreover, most statistical extractors are incapable of extracting single-word and multi-word expressions using the same methodology. These factors led to the development of the ConceptExtractor, a statistical and language-independent methodology which is explained in Part I of this thesis. In Part II, I will show that the automatic extraction of concepts has great applicability. For instance, for the extraction of keywords from documents, using the Tf-Idf metric only on concepts yields better results than using Tf-Idf without concepts, specially for multi-words. In addition, since concepts can be semantically related to other concepts, this allows us to build implicit document descriptors. These applications led to published work. Finally, I will present some work that, although not published yet, is briefly discussed in this document.

A intervenção dos orgãos de polícia criminal em sede de julgamento

Currently, Portugal assumes itself as a democratic rule of substantive law State, sustained by a legal system seeking the right balance between the guarantee of fundamental rights and freedoms constitutional foreseen in Portugal’s Fundamental Law and criminal persecution. The architecture of the penal code lies with, roughly speaking, a accusatory basic structure, “deliberately attached to one of the most remarkable achievements of the civilizational democratic progress, and by obedience to the constitutional commandment”, in balance with the official investigation principle, valid both for the purpose of prosecution and trial. Regarding the principle of non self-incrimination - nemo tenetur se ipsum accusare, briefly defined as the defendant’s right of not being obliged to contribute to the self-incrimination, it should be stressed that there isn’t an explicit consecration in the Portuguese Constitution, being commonly accepted in an implicit constitutional prediction and deriving from other constitutional rights and principles, first and foremost, the meaning and scope of the concept of democratic rule of Law State, embedded in the Fundamental Law, and in the guidelines of the constitutional principles of human person dignity, freedom of action and the presumption of innocence. In any case, about the (in) applicability of the principle of the prohibition of self-incrimination to the Criminal Police Bodies in the trial hearing in Court, and sharing an idea of Guedes Valente, the truth is that the exercise of criminal action must tread a transparent path and non-compliant with methods to obtain evidence that violate the law, the public order or in violation of democratic principles and loyalty (Guedes Valente, 2013, p. 484). Within the framework of the penal process relating to the trial, which is assumed as the true phase of the process, the witness represents a relevant figure for the administration of criminal justice, for the testimonial proof is, in the idea of Othmar Jauernig, the worst proof of evidence, but also being the most frequent (Jauernig, 1998, p. 289). As coadjutant of the Public Prosecutor and, in specific cases, the investigating judge, the Criminal Police Bodies are invested with high responsibility, being "the arms and eyes of Judicial Authorities in pursuing the criminal investigation..." which has as ultimate goal the fulfillment of the Law pursuing the defense of society" (Guedes Valente, 2013, p. 485). It is in this context and as a witness that, throughout operational career, the Criminal Police Bodies are required to be at the trial hearing and clarify the Court with its view about the facts relating to occurrences of criminal context, thus contributing very significantly and, in some cases, decisively for the proper administration of the portuguese criminal justice. With regards to the intervention of Criminal Police Bodies in the trial hearing in Court, it’s important that they pay attention to a set of standards concerning the preparation of the testimony, the very provision of the testimony and, also, to its conclusion. Be emphasized that these guidelines may become crucial for the quality of the police testimony at the trial hearing, thus leading to an improvement of the enforcement of justice system. In this vein, while preparing the testimony, the Criminal Police Bodies must present itself in court with proper clothing, to read before and carefully the case files, to debate the facts being judged with other Criminal Police Bodies and prepare potential questions. Later, while giving his testimony during the trial, the Criminal Police Bodies must, summing up, to take the oath in a convincing manner, to feel comfortable, to start well by convincingly answering the first question, keep an attitude of serenity, to adopt an attitude of collaboration, to avoid the reading of documents, to demonstrate deference and seriousness before the judicial operators, to use simple and objective language, to adopt a fluent speech, to use nonverbal language correctly, to avoid spontaneity responding only to what is asked, to report only the truth, to avoid hesitations and contradictions, to be impartial and to maintain eye contact with the judge. Finally, at the conclusion of the testimony, the Criminal Police Bodies should rise in a smooth manner, avoiding to show relief, resentment or satisfaction, leaving a credible and professional image and, without much formality, requesting the judge permission to leave the courtroom. As final note, it’s important to stress that "The intervention of the Police Criminal Bodies in the trial hearing in Court” encloses itself on a theme of crucial importance not only for members of the Police and Security Forces, who must welcome this subject with the utmost seriousness and professionalism, but also for the proper administration of the criminal justice system in Portugal.

Social tariffs for water and waste services in mainland Portugal: An impact analysis

This paper proposes to quantify the effect of social tariffs (ST) in the Portuguese water and waste sector (WWS). It calculates the amount of subsidy implicit in ST schemes, characterising the existing tariffs in 2011 and producing a synthetic tariff scene where the regulator’s recommendation is respected. This is the first time such an exercise is undertaken and it is very relevant in a context of deep economic crisis. Results suggest that there are fewer beneficiaries than what income eligibility criteria would imply and that putting the regulator’s recommendation in practice would considerably raise subsidy amounts, potentially leading to a severe increase in non-subsidised user tariffs to allow for break-even.