A vela adaptada no Clube Naval do Funchal

O presente documento é um relatório da atividade profissional realizada no Clube Naval do Funchal (CNF) e insere-se no âmbito do mestrado em Atividade Física e Desporto, realizado enquanto aluno da Universidade da Madeira, focado sobre o desempenho, ações, funções e demais iniciativas levadas a cabo nos últimos cinco anos no CNF, tendo como tema principal a “Vela Adaptada” (VA) no CNF. Esta análise e reflexão crítica ao trabalho desenvolvido serão suportadas através das experiências e vivências próprias. A vela adaptada é um desporto recente na cena nacional e regional. Nos dias de hoje, a responsabilidade humana e social de cada um de nós determina que tenhamos o dever ético e moral de criar condições de inclusão às pessoas portadoras de deficiência, possibilitando e facilitando a superação de barreiras sociais que estão enraizadas em todos nós, bem como ajudando à mitigação dos constrangimentos no seu dia a dia. Por essa via, melhoramos a sua qualidade de vida e conferimos-lhes maior autonomia, sendo a atividade física adaptada uma das formas possíveis. Este desporto adaptado tem crescido nos últimos anos, fruto do surgimento de meios tecnológicos apropriados, digam-se embarcações que oferecem todas as garantias de sucesso no ensino aprendizagem desta variante da vela. Desta forma, a inclusão social e o desenvolvimento da vela adaptada oferecem e possibilitam a realização de atividades físicas de forma mais corrente, normal e, acima de tudo, segura. Este trabalho é um exemplo do papel social e inclusivo feito através da implementação de um desporto náutico, neste caso da vela adaptada, como forma de minimizar as assimetrias existentes neste âmbito social.

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

Vínculo empregatício: interpretação judicial do direito fundamental à relação de emprego protegida e seus efeitos

The Federal Constitution, in Article 1, sections III and IV, lifted the work as the foundation of the Federative Republic of Brazil, including work as a social guarantee in Article 6, listing in its Article 7 minimal guarantees role with respect to social rights of workers. Although elevated to constitutional rights, these social rights of workers have in the judicial interpretation of the characteristic elements of the employment relationship, sometimes a mismatch with the legal and constitutional order, when, in deciding not ponder such elements, causing damage economic and social benefits to all workers, thus affecting the very constitutional basis of worker protection, there is therefore situations in which there must be part of unavailability of rights by the employee. Therefore, identifying the characteristic elements of employment, means allow immediate legal finding about possible illegality perpetrated by the employer, precisely because the sentence recognizes be merely declaratory noting, therefore, the elements that make up the juridical system normative in order to establish the characterization of employment in step with the effective observance and guarantee of social rights and therefore the employer's performance limiter as pertains to hiring and employee dismissal. This point is it's main element of this work, which is fundamental for the exegesis of the theme to limit the autonomy of the will. There is no denying, therefore, the need to extend the effects of these guarantees in the employment contract. In this context, therefore, jumping the guarantees of employees, embodied in particular in the Consolidation of Labor Laws, and especially in the Federal Constitution and international protection instruments to ensure the fundamental right to secure employment relationship, where technological advancement, social and economic, reflect directly, such as the parassubordinação, and claiming more and more systematic resolutions, especially when evidence gaps' values, which elevate the debate about the need for increased use of precedents of order to support the judgments, often beset with aspects of unconstitutionality, all in compliance with the integration of standards, seeking legal enforcement of this bond and providing legal certainty, there emerged, so the essence of the theme: discuss to what extent the distortion of employment limits the effectiveness of social rights and what its legal effects, since the constitutional standard for social guarantees protects equally worker admission.

A responsabilidade civil extracontratual do estado na prestação de serviços públicos de saúde

This study aims to examine the Brazilian legal model for the non-contractual liability of the state in providing public health services, from the perspective of threedimensional theory of law. Up based on bibliographical and documentary research, with emphasis on legislation, doctrine and Brazilian jurisprudence, the following conclusions were reached. The right to health is typified in the Constitution as a social fundamental right, and understands the pretension to obtain from the State, the supply of goods or the provision of services that reduce the risk of disease and other health problems; or promote, protect and recover the physical and mental well-being. Once violated the fundamental right to health, provides the managed, among other fundamental guarantees, the non-contractual liability of the state. The provision of public services by the state can be made directly through the Direct or Indirect Public Administration, or by recourse to private entities. In any case, the provision of public health services is entirely subordinate to the principles of administrative law and should be fully funded by tax revenues. As the provision of public health services is part of the administrative activity of the State, there is no way to exclude the application of the guarantee of non-contractual liability of the state in the face of the damage suffered by administered as users of these services. Therefore, it applies the theory of administrative risk, even in the event of harmful and illegal state failure.

Entre as tramas da indústria da moda: argumentos sobre o trabalho escravo contemporâneo na sociedade de consumo

Even after its abolition, the slave labor still exists in the world. In a new socio-historic context, the shackles and slave quarters have been left behind, nowadays the workers are tempted, subjected to degrading conditions and have their rights retrenched. The contemporary slave labor has been emerging as subject of research in the Organizational Studies since the early 2000s, calling attention to many gaps to be filled about the way organizations all around the world use this practice. Contemporary slave labor is found in many and various economic activities, since coal to textile industries or even stores. In this dissertation, we have incorporated the consumption dimension to the field of Organizational Studies, discussing the modern slavery, aiming to understand the consumers’ point of view about this topic, that is, we have researched the consumers’ interpretations concerning the slave labor in the fashion industry. Our objective is to analyze consumer’s argumentative construction in the decision of buying or not products made by industries from the fashion field that were denounced because of slave labor usage. We have adopted fashion industry as research focus because it obscures the reflection of the consumers that feel like in a new world while shopping, a world of beauty and fantasy, seeking their own satisfaction. Furthermore, the Brazilian fashion industry is one of the biggest of the world (ABIT, 2015), with a huge symbolic strength in the country. We have realized a qualitative research using semi-structured interviews with 35 consumers to identify their arguments according to the criteria defined by Liakopoulos (2002): data, propositions, guarantees, supports and refutations. The data are the statements used by the interviewees categorically, that is, those which are clear in the interviews. The propositions are what qualifies and justifies the used data. The guarantees are related to the nature of the data, they are what gives the sense to the data and are introduced implicitly in the interviewee speech. The supports are universal premises introduced in order to legitimate the arguments. The refutations, when present, counter the used arguments. As results, we’ve found consumers who developed arguments pro-consumption and anti-consumption and who have defended ideas about the responsibility of different actors for the existence of this practice and for the fight against it. From these two categories: (1) pro-consumption – consume despite the complaints and (2) anti-consumption – don’t consume, because of the accusations; we have identified the following argumentative lines: skepticism, faultfinding and moral engagement. By the end, we have presented the interviewees’ argumentative construction and the obtained results.

O tratamento dos créditos laborais no Direito Insolvencial

O presente estudo configura-se como uma proposta de análise das diversificadas consequências jurídicas que a declaração de insolvência de uma empresa pode produzir na esfera jurídica dos trabalhadores ao seu serviço. Inicia-se o trabalho com um enquadramento factual e jurídico do conceito de insolvência, que significa a incapacidade de cumprimento das obrigações, associada a critérios de “cash flow”, que não deverá ser confundido com os conceitos de insolvabilidade e incumprimento. Segue-se a apresentação das repercussões da insolvência da empresa nos contratos de trabalho de que é titular. Para o efeito, e tendo presente que esses efeitos jurídicos variarão em função do destino dado à empresa insolvente, procede-se ao estudo separado dessas mesmas consequências jurídicas na hipótese de manutenção e recuperação da empresa pelo próprio devedor, no caso de encerramento definitivo da empresa,- e ainda na eventualidade de esta recuperação ser levada a cabo por um terceiro,- a quem a empresa tenha sido transmitida no âmbito do processo de insolvência (saneamento por transmissão). Posteriormente, pensando sobretudo na hipótese da extinção do contrato de trabalho, procede-se à caracterização pormenorizada da tutela jurídica conferida aos créditos dos trabalhadores. Tutela esta que, em primeira linha, se concretiza na atribuição de privilégios creditórios aos créditos laborais que lhes confere uma preferência de pagamento no confronto com outros créditos em concurso. Dentro das garantias dos créditos laborais, apreciaremos a garantia proporcionada pelo Fundo de Garantia Salarial, distinguindo-o do FCT e do FGCT, o qual antecipa e paga, parte ou a totalidade, dos créditos que o trabalhador não consiga cobrar do empregador insolvente, visando acautelar eficazmente a função alimentar desempenhada pelo salário, ao disponibilizar em tempo útil as importâncias em dívida para que o trabalhador possa satisfazer as suas necessidades pessoais e, eventualmente, as do seu agregado familiar. Por último analisaremos os efeitos dos acordos de recuperação celebrados no âmbito do PER e do SIREVE, bem como do plano de pagamentos, nos créditos laborais.

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Simulação computacional como ferramenta de auxílio ao projeto: aplicação em edifícios naturalmente ventilados no clima de Natal/RN

Natural air ventilation is the most import passive strategy to provide thermal comfort in hot and humid climates and a significant low energy strategy. However, the natural ventilated building requires more attention with the architectural design than a conventional building with air conditioning systems, and the results are less reliable. Therefore, this thesis focuses on softwares and methods to predict the natural ventilation performance from the point of view of the architect, with limited resource and knowledge of fluid mechanics. A typical prefabricated building was modelled due to its simplified geometry, low cost and occurrence at the local campus. Firstly, the study emphasized the use of computational fluid dynamics (CFD) software, to simulate the air flow outside and inside the building. A series of approaches were developed to make the simulations possible, compromising the results fidelity. Secondly, the results of CFD simulations were used as the input of an energy tool, to simulate the thermal performance under different rates of air renew. Thirdly, the results of temperature were assessed in terms of thermal comfort. Complementary simulations were carried out to detail the analyses. The results show the potentialities of these tools. However the discussions concerning the simplifications of the approaches, the limitations of the tools and the level of knowledge of the average architect are the major contribution of this study

Reserva de recursos MSRP para o switch de tempo-real HaRTES

Os mecanismos e técnicas do domínio de Tempo-Real são utilizados quando existe a necessidade de um sistema, seja este um sistema embutido ou de grandes dimensões, possuir determinadas características que assegurem a qualidade de serviço do sistema. Os Sistemas de Tempo-Real definem-se assim como sistemas que possuem restrições temporais rigorosas, que necessitam de apresentar altos níveis de fiabilidade de forma a garantir em todas as instâncias o funcionamento atempado do sistema. Devido à crescente complexidade dos sistemas embutidos, empregam-se frequentemente arquiteturas distribuídas, onde cada módulo é normalmente responsável por uma única função. Nestes casos existe a necessidade de haver um meio de comunicação entre estes, de forma a poderem comunicar entre si e cumprir a funcionalidade desejadas. Devido à sua elevada capacidade e baixo custo a tecnologia Ethernet tem vindo a ser alvo de estudo, com o objetivo de a tornar num meio de comunicação com a qualidade de serviço característica dos sistemas de tempo-real. Como resposta a esta necessidade surgiu na Universidade de Aveiro, o Switch HaRTES, o qual possui a capacidade de gerir os seus recursos dinamicamente, de modo a fornecer à rede onde é aplicado garantias de Tempo-Real. No entanto, para uma arquitetura de rede ser capaz de fornecer aos seus nós garantias de qualidade serviço, é necessário que exista uma especificação do fluxo, um correto encaminhamento de tráfego, reserva de recursos, controlo de admissão e um escalonamento de pacotes. Infelizmente, o Switch HaRTES apesar de possuir todas estas características, não suporta protocolos standards. Neste documento é apresentado então o trabalho que foi desenvolvido para a integração do protocolo SRP no Switch HaRTES.

O Microcrédito em Cabo Verde - Importância do microcrédito na criação de negócios locais na ilha de Santiago

Mestrado em Contabilidade e Gestão de Instituições Financeiras

Medidas de simplificação na administração fiscal e qualidade do serviço prestado: Reflexão sobre a evolução recente

Dada a crescente complexidade da relação fisco/contribuinte, das questões de natureza económica que lhe estão subjacentes, do peso que a fiscalidade tem nas mesmas, da sua relação com o direito, seja no âmbito do exercício do poder de autoridade em sede fiscal por parte do Estado, seja quanto à salvaguarda do exercício das garantias dos contribuintes, das relações que toda esta matéria motiva a montante e a jusante e da forma como a mesma interage, a temática da simplificação, da qualidade e dos custos indexados tem vindo gradualmente a merecer particular atenção por parte de governantes, profissionais e estudiosos da matéria. Assim, no âmbito do tema que nos propomos apresentar, atentos o vasto universo de situações possíveis e passíveis de enquadrar e considerar neste trabalho, cuja abordagem aqui se pretende explanar, será nosso objectivo centrarmo-nos no essencial, nas situações decorrentes das medidas de simplificação que têm vindo a ser implementadas ao nível da Administração Fiscal, em resultado da prática e dos procedimentos adoptados pela Direcção Geral dos Impostos (DGCI), no âmbito da implementação de medidas de política delineadas a nível governamental e cujos objectivos se têm vindo a consubstanciar na pretendida redução de custos de cumprimento e de custos de administração. Por consequência, está em equação a matéria relativa aos denominados custos de contexto face a assumidos objectivos ao nível da pretendida melhoria da qualidade no serviço a prestar ao cidadão contribuinte por parte da DGCI e do reforço da competitividade fiscal, afigurando-se também interessante abordar um ponto diferente nesta temática e que resulta do risco associado à implementação das referidas medidas, tanto na óptica do sujeito administrado como da própria administração, e à noção que o mesmo incorpora em sede de auditoria tributária e dos custos daí resultantes. ABSTRACT: Due to the growing complexity of the relation between tax authority and the taxpayer, the underlying economical questions, the importance of the fiscal issues, its relation with law, be in the context of the exercise of the power of authority in fiscal field by the State, be in the subject of the guarantees of the taxpayers, the relations as for which all these matter causes and in the form as it interacts, the issue of simplification, of quality and of indexed costs has been coming to deserve gradually particular attention by rulers, professionals and scholars. Attentive to the vast universe of possibilities that fit the theme and that could be considered in this work, our objective will be centered in the situations resulting :from the measures of simplification that have been coming to be implemented at the level of the Fiscal Administration, resulting from the practice and the proceedings adopted by the Direcção-Geral dos Impostos (DGCI), in the context of the implementation of policies outlined at a government level and whose objectives are in line with the pretended lessening of accomplishment and administration costs. Consequently, the matter in equation is the so-called costs of context considering the assumed objectives at the level of the pretended improvement of the quality in the service to the taxpayer by the DGCI and the reinforcement of the fiscal competitiveness, seeming also interesting to analise the risk associated to the implementation of the above-mentioned measures, in the point of view of the administered subject as of the Administration itself, and in the underlying notion in the tax auditing area and the resultant costs.

“Am i really all the things that are outside of me?” - Estudo correlacional sobre persistência pessoal e vinculação

Dissertação de Mestrado apresentada ao Instituto Superior de Psicologia Aplicada para obtenção de grau de Mestre na especialidade de Psicologia Clínica.

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Las garantías constitucionales y la acción extraordinaria de protección en la constitución de la República del Ecuador

Desde la vigencia de la Constitución del 2008, nuestro país evidencia una serie de cambios significativos, relacionados principalmente con las garantías constitucionales. En la presente monografía se ha realizado un estudio detallado de cada uno de estos mecanismos constitucionales, que garantizan una protección eficiente de los derechos reconocidos en el ordenamiento jurídico interno y en los instrumentos internacionales a favor de las personas. La presente investigación se divide en dos importantes secciones, que son las siguientes: Inicialmente, se presentan los avances en tema de garantías constitucionales establecidas en la Constitución de 2008, en relación a las garantías reguladas en el cuerpo político de 1998; se desarrolla además, un análisis de cada uno de estos mecanismos constitucionales, garantías normativas, institucionales, de políticas públicas, y jurisdiccionales, efectuando una referencia de las instituciones que abarca cada una de ellas.

Modelo de policiamento na GNR : Experiência do Destacamento Territorial de Coimbra

O Policiamento de Proximidade é o modelo de policiamento atual em Portugal, privilegiando uma postura preventiva e dando relevo à pró-atividade das forças policiais. À Guarda Nacional Republicana, enquanto força policial, cabe-lhe zelar pelos direitos, liberdades e garantias dos cidadãos, constitucionalmente protegidos, através dessa atuação preventiva, procurando intensificar pró-ativamente a sua presença no seio da sociedade. Contudo, por vezes é necessário recorrer a uma intervenção de caráter repressivo, a fim de repor a ordem e visando uma prevenção futura, evitando os comportamentos antissociais. Torna-se assim pertinente estudar de que forma se articulam a atuação preventiva e repressiva da GNR, de modo a perceber se é possível existir um equilíbrio entre elas, ou se, por alguma razão, existem limitações no seu emprego. O Destacamento Territorial de Coimbra constitui o estudo de caso. Esta investigação para além de descrever a articulação entre ambas as formas de atuação, pretende ainda identificar aquilo que as caracteriza bem como as suas potencialidades e vulnerabilidades. De forma a recolher a informação pretendida, foram privilegiadas a análise documental, entrevistas ao Comandante de Destacamento Territorial de Coimbra e aos respetivos Comandantes dos Postos Territoriais, bem como questionários aos militares do destacamento responsáveis por exercerem o patrulhamento. Seguidamente procedeu-se à análise de conteúdo dos dados recolhidos. Das conclusões retiradas, salienta-se que a falta de recursos principalmente humanos, corresponde a um problema do destacamento, que dificulta uma ação de patrulhamento contínuo junto do cidadão e que contribui para o Policiamento de Proximidade. Denota-se também a intensa fiscalização rodoviária que, apesar de ter uma natureza preventiva, é interpretada pela população com uma imagem de repressão.