Aplicação do conceito de gestão de ativos físicos numa estação elevatória de águas

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

From cheating to teaching: a path for conversion of illegal gambling machines

Video poker machines, a former symbol of fraud and gambling in Brazil, are now being converted into computer-based educational tools for Brazilian public primary schools and also for governmental and non-governmental institutions dealing with communities of poverty and social exclusion, in an attempt to reduce poverty risks (decrease money spent on gambling) and promote social inclusion (increase access and motivation to education). Thousands of illegal gambling machines are seized by federal authorities, in Brazil, every year, and usually destroyed at the end of the criminal apprehension process. This paper describes a project developed by the University of Southern Santa Catarina, Brazil, responsible for the conversion process of gambling machines, and the social inclusion opportunities derived from it. All project members worked on a volunteer basis, seeking to promote social inclusion of Brazilian young boys and girls, namely through digital inclusion. So far, the project has been able to convert over 200 gambling machines and install them in over 40 public primary schools, thus directly benefiting more than 12,000 schoolchildren. The initial motivation behind this project was technology based, however the different options arising from the conversion process of the gambling machines have also motivated a rather innovative and unique experience in allowing schoolchildren and young people with special (educational) needs to access to computer-based pedagogical applications. The availability of these converted machines also helps to place Information and Communication Technologies (ICT) in the very daily educational environment of these children and youngsters, thus serving social and cultural inclusion aspects, by establishing a dialogue with the community and their technological expectations, and also directly contributing to their digital literacy.

Sustainable Development Action Plan at ISEP - From Concept to Engineering Practice

Some of the main challenges in Incorporating Sustainable Development practices into Engineering Education reside in establishing the bridge between concept and application. In particular the relation between value creation and the knowledge economy, innovation and entrepreneurship, as the main vehicles to a relevant application of the sustainable development concept, is not yet part of the majority of the engineering curricula in schools. Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, as just presented its Sustainable Development Action Plan, with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their degrees. The plan has several issues like publish an annual sustainability report, sustainable buildings, minimization of energy consumption and water policy, waste management, sustainable mobility, green procurement, EMAS certification, research and postgraduate activity and promotion of lectures and seminars in Sustainable Development.

Auditoria às demonstrações financeiras num contexto de crise estudo de caso: inquérito às sociedades de Revisores Oficiais de Contas das empresas cotadas na CMVM

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação da Doutora Alcina Portugal Dias

ISO 9001 and business performance: a quantitative study in portuguese organizations

The effects of ISO 9001 quality certification process inside an organization may be considered on a wide range. This article places this phenomenon under a theoretical perspective and aims to analyze the impact of ISO 9001 quality standard on business performance according to the financial information data. More specifically, the impact of ISO 9001on productivity, business value and increase on sales is viewed through an econometric model of analysis concerning a panel data of Portuguese companies from the agro-food and to the construction sector. This analysis has presented interesting different results and in brief revealed that it may not be deterministically ascertained a direct connection between ISO 9001 certification and the improvement on business performance. Many other variables are committed to its success.

A relação entre a acreditação/certificação da qualidade e o controlo interno nas organizações: estudo de caso em 30 unidades hospitalares públicas portuguesas

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de: Doutora Alcina Dias e coorientação de: Doutora Ana Paula Lopes

The role of the efflux mechanisms in multidrug resistance in Mycobacterium tuberculosis

Abstract The emergence of multi and extensively drug resistant tuberculosis (MDRTB and XDRTB) has increased the concern of public health authorities around the world. The World Health Organization has defined MDRTB as tuberculosis (TB) caused by organisms resistant to at least isoniazid and rifampicin, the main first-line drugs used in TB therapy, whereas XDRTB refers to TB resistant not only to isoniazid and rifampicin, but also to a fluoroquinolone and to at least one of the three injectable second-line drugs, kanamycin, amikacin and capreomycin. Resistance in Mycobacterium tuberculosis is mainly due to the occurrence of spontaneous mutations and followed by selection of mutants by subsequent treatment. However, some resistant clinical isolates do not present mutations in any genes associated with resistance to a given antibiotic, which suggests that other mechanism(s) are involved in the development of drug resistance, namely the presence of efflux pump systems that extrude the drug to the exterior of the cell, preventing access to its target. Increased efflux activity can occur in response to prolonged exposure to subinhibitory concentrations of anti-TB drugs, a situation that may result from inadequate TB therapy. The inhibition of efflux activity with a non-antibiotic inhibitor may restore activity of an antibiotic subject to efflux and thus provide a way to enhance the activity of current anti-TB drugs. The work described in this thesis foccus on the study of efflux mechanisms in the development of multidrug resistance in M. tuberculosis and how phenotypic resistance, mediated by efflux pumps, correlates with genetic resistance. In order to accomplish this goal, several experimental protocols were developed using biological models such as Escherichia coli, the fast growing mycobacteria Mycobacterium smegmatis, and Mycobacterium avium, before their application to M. tuberculosis. This approach allowed the study of the mechanisms that result in the physiological adaptation of E. coli to subinhibitory concentrations of tetracycline (Chapter II), the development of a fluorometric method that allows the detection and quantification of efflux of ethidium bromide (Chapter III), the characterization of the ethidium bromide transport in M. smegmatis (Chapter IV) and the contribution of efflux activity to macrolide resistance in Mycobacterium avium complex (Chapter V). Finally, the methods developed allowed the study of the role of efflux pumps in M. tuberculosis strains induced to isoniazid resistance (Chapter VI). By this manner, in Chapter II it was possible to observe that the physiological adaptation of E. coli to tetracycline results from an interplay between events at the genetic level and protein folding that decrease permeability of the cell envelope and increase efflux pump activity. Furthermore, Chapter III describes the development of a semi-automated fluorometric method that allowed the correlation of this efflux activity with the transport kinetics of ethidium bromide (a known efflux pump substrate) in E. coli and the identification of efflux inhibitors. Concerning M. smegmatis, we have compared the wild-type M. smegmatis mc2155 with knockout mutants for LfrA and MspA for their ability to transport ethidium bromide. The results presented in Chapter IV showed that MspA, the major porin in M. smegmatis, plays an important role in the entrance of ethidium bromide and antibiotics into the cell and that efflux via the LfrA pump is involved in low-level resistance to these compounds in M. smegmatis. Chapter V describes the study of the contribution of efflux pumps to macrolide resistance in clinical M. avium complex isolates. It was demonstrated that resistance to clarithromycin was significantly reduced in the presence of efflux inhibitors such as thioridazine, chlorpromazine and verapamil. These same inhibitors decreased efflux of ethidium bromide and increased the retention of [14C]-erythromycin in these isolates. Finaly, the methods developed with the experimental models mentioned above allowed the study of the role of efflux pumps on M. tuberculosis strains induced to isoniazid resistance. This is described in Chapter VI of this Thesis, where it is demonstrated that induced resistance to isoniazid does not involve mutations in any of the genes known to be associated with isoniazid resistance, but an efflux system that is sensitive to efflux inhibitors. These inhibitors decreased the efflux of ethidium bromide and also reduced the minimum inhibitory concentration of isoniazid in these strains. Moreover, expression analysis showed overexpression of genes that code for efflux pumps in the induced strains relatively to the non-induced parental strains. In conclusion, the work described in this thesis demonstrates that efflux pumps play an important role in the development of drug resistance, namely in mycobacteria. A strategy to overcome efflux-mediated resistance may consist on the use of compounds that inhibit efflux activity, restoring the activity of antimicrobials that are efflux pump substrates, a useful approach particularly in TB where the most effective treatment regimens are becoming uneffective due to the increase of MDRTB/XDRTB.

Estudo do impacte da institucionalização em lares na satisfação das necessidades humanas fundamentais : perspectiva dos idosos residentes

RESUMO O envelhecimento populacional, nos países ditos “desenvolvidos”, tem sido largamente discutido a nível internacional pelas suas implicações económicas, sociais e de saúde. Uma das prioridades de intervenção face a este fenómeno é promover o aumento de pessoas idosas autónomas inseridas no seu contexto social e familiar habitual. No entanto, nem sempre esse objectivo é atingido e a muitas pessoas idosas restam os lares, ou preferem-nos, como opção de alojamento e de satisfação das necessidades humanas fundamentais. O principal objectivo deste estudo foi procurar saber se a institucionalização no lar teve impacte na satisfação habitual das necessidades humanas fundamentais das pessoas idosas. Como objectivos secundários pretendeu-se complementar esta informação com alguns aspectos relacionados com o processo de institucionalização e perceber se existem diferenças significativas no que respeita ao sexo, grupo etário ou tempo de internamento. Foram incluídas no estudo 125 pessoas com 65 ou mais anos, residentes em 15 lares com alvará de iniciativa privada, pertencentes à Região de Lisboa e Vale do Tejo, no distrito de Setúbal. Os dados foram obtidos através de um questionário construído para o efeito pela autora. As principais conclusões do estudo apontaram para um impacte negativo da institucionalização na satisfação habitual de algumas necessidades que se enquadram no plano social, nomeadamente ocupar-se para se sentir útil, recrear-se e comunicar com os semelhantes. Nas diferentes necessidades, de uma forma geral, a institucionalização teve um impacte negativo no que respeita às dimensões relacionadas com privacidade e preferência individual. Por outro lado, a institucionalização parece ter tido um impacte positivo nas dimensões relacionadas com a segurança e a acessibilidade. Não foram encontradas diferenças significativas no que respeita ao número médio de respostas favoráveis ao lar ou à casa entre os grupos etários ou quanto ao tempo de internamento. Apesar disso, encontraram-se diferenças no que respeita ao grau de satisfação em residir num lar, sendo que o nível de satisfação com a institucionalização foi maior nas pessoas que residiam no lar há mais de um ano, comparativamente às que residiam no lar há um ano ou menos.-------------------------------------------- ABSTRACT: The ageing of the population of the more developed countries has been largely discussed internationally because of its economic, social and health implications. One of the priorities of intervention facing the ageing phenomenon is to promote the increase of autonomous elderly, within their usual social and familiar environment. Not always this goal is achieved and many elderly have nursing homes as option, or voluntary choose them, for lodgement and fundamental human needs satisfaction. The main goal of this study was to search whether the nursing home institutionalization had impact in the satisfaction of fundamental human needs. As secondary goals it was established to complement this information with some aspects of the institutionalization process, as well as to analyse if there were significant differences as far as sex, age groups or institutionalization time. The study sample included 125 individuals aged 65 years or more, living in 15 private nursing homes with approved legal certification, belonging to the Lisboa and Tagus Valley Region, in the district of Setúbal. Data were collected through a questionnaire designed for this study by the author. The main conclusions of this study pointed at a negative impact of institutionalization on the usual satisfaction of some human needs included at the social field, namely occupation, recreation and communication. At another level of needs, in a general way, institutionalization had negative impact concerning privacy and individual preferences dimensions. On the other hand, institutionalization appeared to have a positive impact in safety and accessibility dimensions. It was not found significant differences between age groups or institutionalization time as far as the average positive answers in favour to nursing home or house. Notwithstanding, there were differences relating to satisfaction in living at the nursing home being the satisfaction higher in residents who lived at the nursing home for more than a year, comparatively to those that lived at the nursing home for a year or less.

O controlo interno nas PME’s estudo de caso: impacto no desempenho do setor de compras nas PME’s do concelho de Vila Nova de Famalicão

Dissertação de Mestrado em Auditoria apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria, sob Orientação de: Professora Doutora Alcina Augusta de Sena Portugal Dias

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

Auditoria financeira

Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Senhor Dr. Paulo Jorge Seabra dos Anjos, Revisor Oficial de Contas, na sociedade António Anjos, F. Brandão & Associados, SROC, Lda. e da Exma. Senhora Professora Doutora Susana Adelina Moreira Carvalho Basto

O relato integrado e a responsabilidade social da empresa no contexto da economia social

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Ana Maria Alves Bandeira e de Doutora Deolinda Aparício Meira

A governação local no Algarve no contexto de financiamento e responsabilidades

Dissertação de mestrado em Gestão Pública, apresentada à secção autónoma de Ciências Sociais, Jurídicas e Políticas da Universidade de Aveiro,sob orientação da Prof. Doutora Maria Luís Rocha Pinto.

Preços de transferência – o caso português

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Mestre Gabriela Pinheiro

Processo de transição do sistema de acreditação para o sistema de certificação de entidades formadoras, segundo o referencial normativo da DGERT: o caso da Iconefile, Formação & Consultoria Lda.

Trabalho de Projeto