A importância dos activos intangíveis nas empresas não financeiras dos índices PSI 20, IBEX 35 e CAC 40

Mestrado em Contabilidade

Contraste e alteridade na viagem contemporânea

No mundo contemporâneo globalizado, definido pela sua qualidade essencialmente fluida e instável, o carácter distintivo da viagem parece dissolver-se face à contracção do planeta, à economia das ―trocas simbólicas‖ e a um alegado processo de diluição das diferenças e de homogeneização cultural. Com efeito, a mediatização da sociedade e a proliferação icónica contemporâneas produzem um aparente estado de saturação da geografia real e de multiplicação de lugares enquanto representações e imagens, permitindo pôr em causa a própria necessidade e urgência de deslocação, bem como admitir a abolição do ―estatuto de privilégio‖ de certos lugares e a derradeira quebra no conceito aurático das férias e das viagens, tradicionalmente assente em antinomias cruciais entre o quotidiano/familiar e o diferente/extraordinário. O presente artigo propõe-se abordar o paradigma da mobilidade contemporânea, nomeadamente no que diz respeito à traumática aniquilação do espaço e do tempo e ao seu impacto fortemente disruptivo sobre a dimensão ontológica de uma prática cultural cujo poder aurático se encontra tradicionalmente relacionado com a conquista de distâncias, a percepção de diferenças e a experiência de alteridade. O artigo pretende, por outro lado, refutar a declaração pós-moderna de que a familiarização com o outro conduz a uma diminuição do potencial de choque cultural no turismo contemporâneo, discutindo a relevância e a prevalência da busca de contraste e formas de vivência de alteridade no complexo novelo de motivações da viagem turística contemporânea.

Determination of carbamate and urea pesticide residues in fresh vegetables using microwave-assisted extraction and liquid chromatography

An analytical multiresidue method for the simultaneous determination of seven pesticides in fresh vegetable samples, namely, courgette (Cucurbita pepo), cucumber (Cucumis sativus), lettuce (Lactuca sativa, Romaine and Iceberg varieties) and peppers (Capsicum sp.) is described. The procedure, based on microwave-assisted extraction (MAE) and analysis by liquid chromatography– photodiode array (LC–PDA) detection was applied to four carbamates (carbofuran, carbaryl, chlorpropham and EPTC) and three urea pesticides (monolinuron, metobromuron and linuron). Extraction solvent and the addition of anhydrous sodium sulphate to fresh vegetable homogenate before MAE were the parameters optimised for each commodity. Recovery studies were performed using spiked samples in the range 250–403 µgkg- 1 in each pesticide. The pesticide residues were extracted using 20mL acetonitrile at 60 ºC, for 10 min. Acceptable recoveries and RSDs were attained (overall average recovery of 77.2% and RSDs are lower than 11%). Detection limits ranged between 5.8 µgkg- 1 for carbaryl to 12.3 µgkg- 1 for carbofuran. The analytical protocol was applied for quality control of 41 fresh vegetable samples bought in Oporto Metropolitan Area (North Portugal). None of the samples contained any detectable amounts of the studied compounds.

Enterprises' internationalisation strategy: skills in exportation and customs law

Economical development has always been connected to the commercial exchanges between people, due to the necessity to suppress their needs. With the increasing growth of international business and more competitive and demanding markets, exportation has become an important first step to internationalisation. Unlike what happened in the past, companies must be aware that the enrolment in the current global market is risky and requires elaborated technical procedures. Internationalisation should not be treated as an isolated event of business management. The first part of this paper aims to understand the export process and fit it in the current stage of international trade, keeping in mind the framework of export under the customs law. Then, we tried to understand how Portuguese companies should face this process in their internationalisation strategy, and what skills organisations must acquire to be able to export competitively in the current scenario of globalisation. The investigation was based on interviews in companies that, through a process of internationalisation by exportation, have implemented themselves strongly in extern markets. This investigation allowed us to analyse the companies’ motivations to become international, as well as the selection criteria for the export destinations. It was also possible to identify the main obstacles to the internationalisation of Portuguese companies. We concluded that companies that choose exportation as a way to become international acquire specific skills that enable them to become competitive in international trade. However, studies have failed to answer the second initial question about whether the measures implemented by Customs potentiate exports.

Cobertura de risco ou especulação? : Evidência da utilização de derivados pelas empresas portuguesas durante a recente crise financeira

Mestrado em Contabilidade

Cluster de volatilidade no mercado de taxas de câmbio USD/GBP

Mestrado em Controlo de Gestão e dos Negócios

Estudo Estratigráfico e Paleontológico do Jurássico do Algarve Ocidental

Algarve Province, Southern Portugal, corresponds in part to a meso-cenozoic basin running along the coast from Cabo S. Vicente to beyond Spanish border. Structurally it is a big monocline plunging southwards much deformed mainly by two East-West longitudinal flexures. Lithostratigraphical and chronostratigraphical studies dealt specially with Jurassic formations. This and the geological mapping of the post-Hercynian sedimentary formations allow us to define the following units: Triassic-Lower Liassic Arenitos de Silves (Silves sandstones sensu P. Choffat, pro parte) - At their base the Silves sandstones (0-150m) are represented mainly by cross-bedded red sandstones. This unit is Upper Triassic (Keuper) in age, on the evidence of some Brachiopoda. Complexo margo-carbonatado de Silves (Silves marl-limestone complex=Silves sandstones sensu P. Choffat, pro parte) (80-200m) overlies the preceding, it may be reported to the Upper Triassic-Hettangian. It consists of a thick pelite-marl-dolomite-limestone series with many intercalations of greenstones. Since no fossils were found it is not possible to conclude whether it is still Hettangian or if it does correspond, in the whole or in part, already to the Sinemurian. Liassic Dolomitos e calcários dolomíticos de Espiche (Espiche dolomite-rocks and dolomitic-limestones) - The usually massive and finely crystalline or saccharoidal dolomites and dolomitic-limestones are the toughest strata of the Algarve margin giving rise to several hills. Its thickness attains in certain points 60 metres at least. Based on geometry and on lithological similarities with the carbonated complex of the northern basin of Tagus river (Peniche, São Pedro de Muel, Quiaios), this formation can be accepted as Sinemurian in age. As it happens with the carbonated complex, here also the first dolomite beds are non-isochronal throughout the region; upper time-limit of the dolomitic facies is either Lower Carixian, Lower Toarcian or even Lower Dogger. The dolomitization is secondary but not much later than sedimentation. However, between Cabo S. Vicente-Vila do Bispo there is evidence of an even later secondary dolomitization related to the regional fault complex. Calcário dolomítico com nódulos de silex da praia de Belixe (Belixe beach dolomitic-limestone with silex nodules) (50-55m) - Ascribed to Lower or Middle Carixian on the basis of Platypleuroceras sp., Metaderoceras sp. nov. and M. gr. Venarense. Calcário cristalino compacto com Protogrammoceras, Fuciniceras e ? Argutarpites de Belixe (Belixe compact crystalline limestone with Protogrammoceras, Fuciniceras and ? Argutarpites) (30m) - Ascribed to Lower Domerian. Middle and Upper Domerian are indicated but by a single specimen of ? Argutarpites. Calcários margosos e margas com Dactylioceras semicelatum e Harpoceratídeos de Armação Nova (Armação Nova marly limestones and marls with D. semicelatum and Harpoceratidae) (25m) -Ascribed to Lower Toarcian. Middle and Upper Toarcian formations are not known in the Algarve. Dogger Calcários oolíticos, c. corálicos, c. pisolíticos, c. calciclásticos, c. dolomíticos e dolomitos de Almadena (Almadena oolitic-limestones, coral-reef-limestones, pisolite-limestones, limeclastic-limestones, dolomitic-limestones and dolomite-rocks) (more than 50 metres), with lagoonal facies. Ascribed to Aalenian-Bathonian-? Callovian. Margas acinzentadas e calcários detríticos com Zoophycos da praia de Mareta (Mareta beach greyish marls and detritical limestones with Zoophycos) (40m) - Pelagic transreef facies with Upper Bajocian and Bathonian ammonites. Calcários margosos e margas da praia de Mareta (Mareta beach pelagic marly-limestones and marls) (110m) - Ascribed to the Callovian on its ammonites. Malm Near Cabo S. Vicente and Sagres the first Upper Jurassic level consists of a yellowish-brown nodular, compact, locally phosphated and ferruginous, sometimes conglomeratic, marly limestone (0,35-1,50m) containing a rich macrofauna, which includes: 1) Callovian forms unknown at Lower Oxfordian; 2) Upper Callovian forms that still survived in Lower and Middle Oxfordian; 3) Lower Oxfordian forms (Mariae and Cordatum Zones); 4) Lower and Middle Oxfordian forms (Mariae to Plicatilis Zone); 5) Middle Oxfordian forms (plicatilis Zone), and some ones appearing in Middle Oxfordian. This condensed deposit is therefore dated from Middle Oxfordian (Plicatilis Zone). The other Upper Jurassic lithostratigraphical units were also mapped but their detailed study is not presented in this work. Correlations between lithostratigraphical and chronostratigraphical scales from P. Choffat, J. Pratsch, C. Palain and from the author are stated. Further correlations are attempted between zonc scales of Carixian-Lower Toarcian and Upper Bajocian-Middle Oxfordian of France, Spain (Asturias, Iberian and Betic Chains), Argel (Orania) and Portugal (northern Tagus basin and Algarve). The study of pyritous fossil assemblages common in Upper Bathonian-Lower Callovian marly levels of the praia da Mareta seems to suggest that these sediments were deposited in a bay or in an almost closed coastal re-entrance virtually without deep water circulation. Although such conditions may occur at any depth one may suppose that these ones actually correspond to an infralittoral neritic environment. The thaphocoenosis collected there are almost entirely composed of nektonic (ammonites, Belemnites) and planktonic (Bositra) faunas. The sedentary (crinoids, brachiopods) or free (sea-urchins, gastropods) epibenthonic forms are very scarce; endobenthonic forms are not known. The palaeontological study of all Nautiloids and Ammonoids of the Liassic and Dogger is presented (except Kosmoceratidae and Perisphinctaceae). Among the thirty one taxa dealt with, one is new (Metaderoceras sp. nov.) and the great majority of the others has been identified for the first time in Algarve. Some others have never been reported before in Portuguese formations. The evolution, during Jurassic times, of the sedimentary basins of the Portuguese plate margin is described. The absence of Cephalopods in the very extensive marly and dolomitic limestones, partly marine, suggests that, during Lower Liassic, palaeogeography underwent no great changes. Dolomitic-limestone with silex nodules from Cabo S. Vicente contain the first ammonites recorded at the base of the Middle Liassic. This facies, although very common in Tethys, is unknown north of the Tagus. The faunal assemblage has a mediterranean to submediterranean character. Comparisons between faunal assemblage" from Algarve with the ones known north of the Tagus show that communications between Boreal Europe and Tethys, virtually non-existent during Lower and Middle Carixian, became very easy during Lower Domerian. In earlier Pliensbachian times two distinct seas were adjacent to the Iberian plate. One, an epicontinental sea with a tethyan fauna, extended southwards from the Meseta margin. Another, was a boreal sea; during its transgressive episodes boreal faunas attained into the basin north of the Tagus. During Middle Carixian and Lower Domerian, owing to simultaneous transgressions, these two seas joined together allowing faunal exchanges along the epicontinental areas which limited the emerging hercynian chains belts. During Liassic, the Algarve belonged undoubtedly to the tethyan submediterranean province. The area north of the Tagus, on the contrary, was a complex realm where subboreal and tethyan affinities alternatively prevailed. In the Algarve the first Middle Jurassic deposits do frequently show lateral thickness reductions as well as unconformities contemporaneous with other generalized disturbances on the sedimentation processes in other parts of Europe. By this time, near Sagres, a barrier reef developed separating lagoonal or ante-reef facies from the transreef pelagic zone. The presence of tethyan fauna, the abundance of Phylloceratidae and the absence of boreal forms allow us to consider the Algarve basin as a submediterranean province. The presence of Callovian pelagic fossiliferous formations in the Loulé area shows that during Middle Jurassic the marl-limestone transreef sedimentation was not confined to the western Algarve. They would extend eastwards where they only can be seen in the core of some anticlines. This is due to the progressive sinking of the meso-cenozoic formations as we proceed towards the South of the Sagres-Algoz-Querença flexure. In the whole of the Peninsule, and as for the Middle Callovian, an important regression can be clearly recognized on the evidence of an erosion surface which strikes obliquely the Middle and Upper Callovian strata. The geographic boundaries of the different faunal provinces are not changed by the presence of many Kosmoceratidae in the phosphate nodules since they are but a minority in comparison with the tethyan forms. An abstract model can be constructed showing that in Western Europe the Kosmoceratidae may have migrated South and westwards through a channel of the sea that linked Paris basin to Poitou and Aquitaine. By migrating between the Iberian meseta and the Armorican massif this fauna reached northern Tagus basin at the beginning of Upper Callovian (Athleta Zone); this south and southwest bound migration would have proceeded, allowing such forms to reach Algarve basin only in latest Callovian times (Lamberti Zone). This migration means that during Middle Jurassic a widely spread North Atlantic sea would exist, flooding the western part of Portugal up to the Poitou.

Self-similarity principle: the reduced description of randomness

A new general fitting method based on the Self-Similar (SS) organization of random sequences is presented. The proposed analytical function helps to fit the response of many complex systems when their recorded data form a self-similar curve. The verified SS principle opens new possibilities for the fitting of economical, meteorological and other complex data when the mathematical model is absent but the reduced description in terms of some universal set of the fitting parameters is necessary. This fitting function is verified on economical (price of a commodity versus time) and weather (the Earth’s mean temperature surface data versus time) and for these nontrivial cases it becomes possible to receive a very good fit of initial data set. The general conditions of application of this fitting method describing the response of many complex systems and the forecast possibilities are discussed.

Nouvelles espèces d’ostracodes de l’Albien et du Cénomanien d’Estremadura (Portugal)

Examination of samples from eight outcrops from Albian and Cenomanian of Estremadura, induced to take a census of sixty-two species and subspecies of Ostracodes among which fifteen are new and described here. Their associations pennited - first, to characterize three faunistic sets: a lower and middle Albian set with a mediolittoral and infralittoral (shallow marine} sedimentation; an upper Albian s.l. (near formations of Rudists}; a lagoonal lower Cenomanian; - on the other hand, to state local comparisons with the middle Cretaceous of Southern France, of the South-pyrenean Zone (Sierra d' Aulet: district of Sopeira), of the district of Oviedo (Northwestern Spain), and of the Aragonese Iberian Range (Aragon and Maestrazgo), placing in a prominent position faunistic exchanges of Ostracodes between the above-mentioned regions and the Estremadura, during the lower Cenomanian.

Parallel hyperspectral unmixing on GPUs

This letter presents a new parallel method for hyperspectral unmixing composed by the efficient combination of two popular methods: vertex component analysis (VCA) and sparse unmixing by variable splitting and augmented Lagrangian (SUNSAL). First, VCA extracts the endmember signatures, and then, SUNSAL is used to estimate the abundance fractions. Both techniques are highly parallelizable, which significantly reduces the computing time. A design for the commodity graphics processing units of the two methods is presented and evaluated. Experimental results obtained for simulated and real hyperspectral data sets reveal speedups up to 100 times, which grants real-time response required by many remotely sensed hyperspectral applications.

A metodologia BIM-FM aplicada a um caso prático

O crescente aumento da consciencialização da importância da fase de operação e manutenção, bem como a amplificação que a metodologia Building Information Modelling (BIM) tem obtido nos últimos anos, sugere uma necessidade de alterar a atual abordagem da gestão das instalações de forma a dotá-la das mais recentes inovações tecnológicas como seja a utilização do BIM. Os Building Information Models apresentam as características ideais para a integração da gestão das instalações, não só pela visualização do edifício, mas sobretudo pela potencialidade que a base de dados oferece, com informação referente a cada um dos componentes presentes e suas relações. O âmbito deste trabalho envolve assim a integração da gestão das instalações com o modelo BIM criado, representativo do edifício em estudo. Este trabalho começa com as definições do âmbito e dos objetivos que são propostos no Capítulo 1. No Capítulo 2, é elaborada uma pesquisa sobre o estado da arte atual de cada uma das metodologias BIM e FM, de forma a tomar conhecimento dos seus conceitos principais. Foi feito também um levantamento no campo do BIM-FM de forma a apurar as atuais soluções tecnológicas existentes, a forma como é feita a sua troca de informação e também alguns casos em que esta metodologia foi aplicada. Com base na informação recolhida sobre as metodologias e também nos casos práticos estudados, é realizado no Capítulo 3, capítulo central deste trabalho, a aplicação prática. A realização desta aplicação é dividida por 3 fases principais. Numa primeira fase é especificada e recolhida a informação necessária de ser obtida para a realização do modelo e a posterior aplicação do FM. A escolha da informação a recolher é feita ponderando todos os fatores existentes, mas de forma a cumprir os requisitos pedidos. Numa segunda fase, assente na compilação de informação recolhida anteriormente, realiza-se o modelo do edifício. A modelação, de forma a seguir o método de trabalho BIM é realizada por especialidades, sendo numa primeira fase realizada a especialidade de arquitetura e posteriormente, utilizando esse modelo como base, é feita a modelação das especialidades de águas, águas residuais, AVAC e eletricidade. Esta escolha foi também estimulada pela organização do software utilizado para a modelação, por módulos. Na última fase da aplicação do caso prático a informação inserida na fase de modelação do edifício é exportada para o software de FM, neste caso em específico, o IBM Maximo. Para a exportação destes dados foi utilizado o formato Construction Operations Building Information Exchange (COBie), de forma a garantir a integridade e conformidade da informação transferida. No Capítulo 4 deste trabalho são abordadas as especificidades relativas à informação existente, à modelação e à troca de dados entre o software de modelação e o software utilizado na gestão do edifício. São também sugeridos alguns temas para futuros desenvolvimentos com o intuito de ampliação dos campos de FM com o uso do modelo. O BIM-FM é um tema emergente na atualidade do BIM, sendo a sua utilização encarada como uma mais-valia ao processo BIM. A compilação da informação durante a fase de projeto e execução, aliada à existência do modelo torna a implementação do FM com o modelo BIM como uma sequência natural.

Probing key DNA contacts in AraR-mediated transcriptional repression of the Bacillus subtilis arabinose regulon.

Nucleic Acid Research (2007) Vol.37 N. 14 4755-4766

Um estudo sobre as preferências dos consumidores em mercados digitais e tradicionais

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob orientação do Mestre Paulo Gonçalves

O Processo de internacionalização da música portuguesa: contexto histórico, desafios atuais e futuro

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação do Professor Doutor Freitas Santos

Divididos: um espectáculo de teatro na paisagem das Comédias do Minho: de corpo na terra, perto do céu: relatório de estágio

requisitos necessários à obtenção do grau de Mestre em Teatro - especialização em Artes Performativas /Teatro-Música.