Rate regulated activities: a problemática do relato financeiro e da sua auditoria: o caso da navegação aérea no contexto europeu

A navegação aérea, enquanto atividade regulada, está sujeita a legislação específica, dependendo o seu exercício de autorização própria atribuída por uma entidade supervisora, que também verifica as tarifas a aplicar. O regulamento (CE) N.º 550/2004 identifica os requisitos comuns para a prestação de serviços de navegação aérea na Europa, dando particular importância à transparência do relato financeiro ao exigir a sua elaboração segundo as normas internacionais de contabilidade e a verificação por uma auditoria independente. Adicionalmente, o Regulamento (EU) N.º 1191/2010, que alterou o Regulamento (CE) N.º 1794/2006, estabelece o regime comum de tarifação de tais serviços, nomeadamente a recuperabilidade de desvios relativos ao volume de tráfego e aos gastos controláveis e não controláveis. Ao nível do enquadramento contabilístico, as atividades reguladas não têm uma norma específica. Existem dois projetos do IASB – um de 2009, que foi suspenso, e um de 2013, relativo à implementação de uma norma transitória que incentive a adoção das normas internacionais por entidades que exerçam atividades reguladas. Existe, ainda, uma norma do FASB não aplicável no espaço europeu. Os R&C de várias entidades evidenciam a existência de diferentes referenciais contabilísticos e que a generalidade dos relatórios de auditoria não tem reservas ou ênfases. Enquanto algumas entidades apenas divulgam os montantes dos desvios, outras entidades consideram que tais montantes se qualificam, reconhecendo-os. Tal facto decorre da inexistência de uma norma internacional que põe em causa a comparabilidade da informação financeira e dificulta o julgamento do auditor quanto à adequação ou não dos procedimentos adotados pela entidade.

Adequações curriculares para os alunos com necessidades educativas especiais no 1º Ciclo do Ensino Básico: um estudo exploratório em três concelhos de Lisboa e de Vale do Tejo

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade Educação Especial, ramo Problemas de Cognição e Multideficiência

As representações das crianças sobre as questões de género

Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-Escolar

O papel das crianças e do educador na gestão de conflitos interpessoais

Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-Escolar

PAH air pollution at a Portuguese urban area: carcinogenic risks and sources identification

This study aimed to characterize air pollution and the associated carcinogenic risks of polycyclic aromatic hydrocarbon (PAHs) at an urban site, to identify possible emission sources of PAHs using several statistical methodologies, and to analyze the influence of other air pollutants and meteorological variables on PAH concentrations.The air quality and meteorological data were collected in Oporto, the second largest city of Portugal. Eighteen PAHs (the 16 PAHs considered by United States Environment Protection Agency (USEPA) as priority pollutants, dibenzo[a,l]pyrene, and benzo[j]fluoranthene) were collected daily for 24 h in air (gas phase and in particles) during 40 consecutive days in November and December 2008 by constant low-flow samplers and using polytetrafluoroethylene (PTFE) membrane filters for particulate (PM10 and PM2.5 bound) PAHs and pre-cleaned polyurethane foam plugs for gaseous compounds. The other monitored air pollutants were SO2, PM10, NO2, CO, and O3; the meteorological variables were temperature, relative humidity, wind speed, total precipitation, and solar radiation. Benzo[a]pyrene reached a mean concentration of 2.02 ngm−3, surpassing the EU annual limit value. The target carcinogenic risks were equal than the health-based guideline level set by USEPA (10−6) at the studied site, with the cancer risks of eight PAHs reaching senior levels of 9.98×10−7 in PM10 and 1.06×10−6 in air. The applied statistical methods, correlation matrix, cluster analysis, and principal component analysis, were in agreement in the grouping of the PAHs. The groups were formed according to their chemical structure (number of rings), phase distribution, and emission sources. PAH diagnostic ratios were also calculated to evaluate the main emission sources. Diesel vehicular emissions were the major source of PAHs at the studied site. Besides that source, emissions from residential heating and oil refinery were identified to contribute to PAH levels at the respective area. Additionally, principal component regression indicated that SO2, NO2, PM10, CO, and solar radiation had positive correlation with PAHs concentrations, while O3, temperature, relative humidity, and wind speed were negatively correlated.

Detecção de sectores cruzados e optimização de cobertura em redes LTE

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia de Electrónica e Telecomunicações

Relatório de estágio em empresa de manutenção industrial

Trabalho Final de Mestrado para obtenção de grau de Mestre em Engenharia Mecânica na Especialidade de Manutenção e Produção

Avaliação da implementação de programa de fiabilidade de aeronaves na Força Aérea Portuguesa

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica

EGNOS based virtual reference stations

We propose the use of the European Geostationary Navigation Overlay Service (EGNOS) data - real time on line data provided by SISNeT - to develop Virtual Reference Stations and, thus, increase the quality of the Position, Velocity an Time (PVT) solution of receivers unable to interface directly with EGNOS. A Virtual Reference Station (VRS) is a concept where the existence of a differential reference station located near a mobile rover is simulated by software in order to increase the accuracy of the PVT solution of the mobile GNSS receiver.

Internet based VRS Code Positioning

Absolute positioning – the real time satellite based positioning technique that relies solely on global navigation satellite systems – lacks accuracy for several real time application domains. To provide increased positioning quality, ground or satellite based augmentation systems can be devised, depending on the extent of the area to cover. The underlying technique – multiple reference station differential positioning – can, in the case of ground systems, be further enhanced through the implementation of the virtual reference station concept. Our approach is a ground based system made of a small-sized network of three stations where the concept of virtual reference station was implemented. The stations provide code pseudorange corrections, which are combined using a measurement domain approach inversely proportional to the distance from source station to rover. All data links are established trough the Internet.

Aedes aegypti entomological indices in an endemic area for dengue in Sao Paulo State, Brazil

OBJECTIVE: To evaluate the most productive types of properties and containers for Aedes aegypti and the spatial distribution of entomological indices.METHODS: Between December 2006 and February 2007, the vector's immature forms were collected to obtain entomological indices in 9,875 properties in the Jaguare neighborhood of Sao Jose do Rio Preto, SP, Southeastern Brazil. In March and April 2007, a questionnaire about the conditions and characteristics of properties was administered. Logistic regression was used to identify variables associated with the presence of pupae at the properties. Indices calculated per block were combined with a geo-referenced map, and thematic maps of these indices were obtained using statistical interpolation.RESULTS: The properties inspected had the following Ae. aegypti indices: Breteau Index = 18.9, 3.7 larvae and 0.42 pupae per property, 5.2 containers harboring Ae. aegypti per hectare, 100.0 larvae and 11.6 pupae per hectare, and 1.3 larvae and 0.15 pupae per inhabitant. The presence of yards, gardens and animals was associated with the presence of pupae.CONCLUSIONS: Specific types of properties and containers that simultaneously had low frequencies among those positive for the vector and high participation in the productivity of larvae and pupae were not identified. The use of indices including larval and pupal counts does not provide further information beyond that obtained from the traditional Stegomyia indices in locations with characteristics similar to those of São José do Rio Preto. The indices calculated per area were found to be more accurate for the spatial assessment of infestation. The Ae. aegypti infestation levels exhibited extensive spatial variation, indicating that the assessment of infestation in micro areas is needed.

BANMAC: an opportunistic MAC protocol for reliable communications in body area networks

We consider reliable communications in Body Area Networks (BAN), where a set of nodes placed on human body are connected using wireless links. In order to keep the Specific Absorption Rate (SAR) as low as possible for health safety reasons, these networks operate in low transmit power regime, which however, is known to be error prone. It has been observed that the fluctuations of the Received Signal Strength (RSS) at the nodes of a BAN on a moving person show certain regularities and that the magnitude of these fluctuations are significant (5 - 20 dB). In this paper, we present BANMAC, a MAC protocol that monitors and predicts the channel fluctuations and schedules transmissions opportunistically when the RSS is likely to be higher. The MAC protocol is capable of providing differentiated service and resolves co-channel interference in the event of multiple co-located BANs in a vicinity. We report the design and implementation details of BANMAC integrated with the IEEE 802.15.4 protocol stack. We present experimental data which show that the packet loss rate (PLR) of BANMAC is significantly lower as compared to that of the IEEE 802.15.4 MAC. For comparable PLR, the power consumption of BANMAC is also significantly lower than that of the IEEE 802.15.4. For co-located networks, the convergence time to find a conflict-free channel allocation was approximately 1 s for the centralized coordination mechanism and was approximately 4 s for the distributed coordination mechanism.

Opportunistic packet scheduling in body area networks

Significant research efforts are being devoted to Body Area Networks (BAN) due to their potential for revolutionizing healthcare practices. Energy-efficiency and communication reliability are critically important for these networks. In an experimental study with three different mote platforms, we show that changes in human body shadowing as well as those in the relative distance and orientation of nodes caused by the common human body movements can result in significant fluctuations in the received signal strength within a BAN. Furthermore, regular movements, such as walking, typically manifest in approximately periodic variations in signal strength. We present an algorithm that predicts the signal strength peaks and evaluate it on real-world data. We present the design of an opportunistic MAC protocol, named BANMAC, that takes advantage of the periodic fluctuations of the signal strength to achieve high reliability even with low transmission power.

Radio link quality estimation in wireless sensor networks: a survey

Radio link quality estimation in Wireless Sensor Networks (WSNs) has a fundamental impact on the network performance and also affects the design of higher-layer protocols. Therefore, for about a decade, it has been attracting a vast array of research works. Reported works on link quality estimation are typically based on different assumptions, consider different scenarios, and provide radically different (and sometimes contradictory) results. This article provides a comprehensive survey on related literature, covering the characteristics of low-power links, the fundamental concepts of link quality estimation in WSNs, a taxonomy of existing link quality estimators, and their performance analysis. To the best of our knowledge, this is the first survey tackling in detail link quality estimation in WSNs. We believe our efforts will serve as a reference to orient researchers and system designers in this area.

Epidemiologia do uso de medicamentos entre idosos em area urbana do Nordeste do Brasil

OBJETIVO Analisar o uso de medicamentos entre idosos e os fatores associados. MÉTODOS Estudo transversal com 400 indivíduos maiores de 60 anos residentes na área de abrangência da Estratégia Saúde da Família, em Recife, PE, em 2009. Os indivíduos foram selecionados por amostra probabilística sistemática, com coleta de dados de base domiciliar. Foram avaliadas variáveis socioeconômicas e demográficas, estilo de vida, condições de saúde e nutricionais. A variável independente foi uso de medicamentos. O diagrama analítico envolveu análises estatísticas uni e multivariadas. RESULTADOS A prevalência de uso de medicamentos foi de 85,5%. A polifarmácia (> 5 medicamentos) ocorreu em 11% dos casos. Dos 951 medicamentos relatados, 98,2% foram por prescrição médica e 21,6% foram considerados inseguros para idosos. Os medicamentos de uso nos sistemas cardiovascular (42,9%), nervoso central (20,2%), digestório e no metabolismo orgânico (17,3%) foram os mais utilizados. O uso de polifarmácia associou-se à escolaridade (p = 0,008), à saúde autorreferida (p = 0,012), à doença crônica autorreferida (p = 0,000) e ao número de consultas médicas ao ano (0,000). CONCLUSÕES A proporção de uso de medicamentos é elevada entre idosos, inclusive daqueles considerados inadequados, e há desigualdades entre grupos de idosos quando se considera escolaridade, quantidade de consultas médicas e saúde autorreferida.