A prestação de contas e o regime especial da invalidade das deliberações

The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity scheme of corporate resolutions, wich is enshrined in art. 69º of Portuguese Companies Code. We chose to reference the accrual basis accounts approval, through the analysis of financial statements, laying down a set of principles and criteria applicable to different entities. After consideration of the special scheme versed in art. 69º, we conclude there is a certain ambiguity in the adoption of the criteria do delimit each of the hypotheses of the precept, since the legislator uses indeterminate concepts. Nevertheless, if there is a rule, this will be the annulment, and only exceptionally will apply the nullity scheme, where there is injury to the public interest and the interests of the creditors.

Occupational Ergonomics and Safety, Part 1

[Excerpt] It seems that significant progress has been made in last years in what concerns the scientific knowledge about work and its impact on workers’ wellbeing and health, which includes but it is not limited to occupational ergonomics and safety. Even considering that this domain is very transversal and comprehensive, as it may include researchers from multidisciplinary teams, research in this domain has clearly increased and we have now a larger number of scientific events, a higher number of researchers publishing their works, and a high emergence rate of research groups at universities and other research institutions, which was also followed by an increasing concern about these issues by governments and other regulators. Even though it is strikingly difficult to demonstrate it in an unequivocal way, this appears to have had a clear effect on companies and on their ability to implement plans and measures to prevent and control occupational risk factors. But despite these advances, occupational risk prevention is still a domain for which solutions are neither complete nor permanent, since the evolution of work systems gives rise to new challenges.

Para uma semiótica da luz. Da visão mítica aos regimes escópicos da contemporaneidade

Tese de Doutoramento em Ciências da Comunicação

Modelação de processos e implementação de ferramentas de Planeamento e Controlo da Produção numa empresa de produção de resguardos de banho

Dissertação de mestrado em Engenharia Industrial

Melhoria de processos numa indústria têxtil através da aplicação do paradigma Lean

Dissertação de mestrado em Engenharia Industrial

Comparing different methods to measure biofilm thickness: the techniques are: optical coherence tomography, confocal laser scanning microscopy and low load compression test

Dissertação de mestrado integrado em Engenharia Biomédica (área de especialização em Engenharia Clínica)

Poker learner: modelação de jogadores através de data mining

Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação

Reducing seismic vulnerablity: Retrofitting historic buildings

The value of preserving historic buildings is increasingly accepted by society, which not only recognizes built cultural heritage as a part of its identity but is also more cognizant of its economic value. In Europe, for example, tourism accounts for 10 percent of the GDP in the EU and 12 percent of employment.1 Built cultural heritage is a fundamental element of what draws tourists to European destinations. To a great extent, the value of historic buildings rests in the integrity of their components as unique products of the technology of their time and place. Unfortunately, cultural heritage buildings are particularly vulnerable to disasters, for a variety of reasons. They are often damaged or in a state of deterioration; they were built with materials with low resistance; they are heavy; and the connections among their various structural components are frequently insufficient. The main causes of damage are lack of maintenance, water-induced deterioration (from rain or rising damp), soil settlement, and extreme events such as earthquakes. Earthquakes have caused hundreds of thousands of deaths in the last decade, in addition to the tremendous losses in built cultural heritage.

Big data e data analysis: visualização de informação

Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação

Os novos desafios do direito tributário: em particular, a tributação do jogo online

Dissertação de mestrado em Direito Tributário e Fiscal

Controlo e prevenção da infeção associada aos cuidados de saúde numa unidade de cuidados intensivos

Relatório de estágio de mestrado em Enfermagem da Pessoa em Situação Crítica

Development of polymeric nanoparticles containing neuroprotective compounds of Hypericum perforatum

Tese de Doutoramento em Biologia das Plantas - MAP BIOPLANT

Produções independentes em arte e comunicação como ferramentas para a construção de realidades sociais: estudos de caso no Brasil

Dissertação de mestrado em Comunicação, Arte e Cultura

Useful clinical features for the selection of ideal patients with strial fibrillation for mapping and catheter ablation

OBJECTIVE: To identify useful clinical characteristics for selecting patients eligible for mapping and ablation of atrial fibrillation. METHODS: We studied 9 patients with atrial fibrillation, without structural heart disease, associated with: 1) antiarrhythmic drugs, 2) symptoms of low cardiac output, and 3) intention to treat. Seven patients had paroxysmal atrial fibrillation and 2 had recurrent atrial fibrillation. RESULTS: In the 6 patients who underwent mapping (all had paroxysmal atrial fibrillation), catheter ablation was successfully carried out in superior pulmonary veins in 5 patients (the first 3 in the left superior pulmonary vein and the last 2 in the right superior pulmonary vein). One patient experienced a recurrence of atrial fibrillation after 10 days. We observed that patients who had short episodes of atrial fibrillation on 24-hour Holter monitoring before the procedure were those in whom mapping the focus of tachycardia was possible. Tachycardia was successfully suppressed in 4 of 6 patients. The cause of failure was due to the impossibility of maintaining sinus rhythm long enough for efficient mapping. CONCLUSION: Patients experiencing short episodes of atrial fibrillation during 24-hour Holter monitoring were the most eligible for mapping and ablation, with a final success rate of 66%, versus the global success rate of 44%. Patients with persistent atrial fibrillation were not good candidates for focal ablation.

Morphological characterization and sex-related differences of the mandible of the armadillos Chaetophractus vellerosus and Zaedyus pichiy (Xenarthra, Dasypodidae), with consideration of dietary aspects

The morphological characteristics of the mandible of adult Chaetophractus vellerosus (Gray, 1865) and Zaedyus pichiy (Desmarest, 1804) were studied to establish its generalized design and to identify inter- and intra- (sexual) specific differences. Morphological descriptions were complemented with the application of univariate and multivariate (analysis of correlation matrices, PCA, discriminant analysis) techniques. The mandible of both species is very similar, and is characterized by elevated condyle, well developed angular process, distinct coronoid process, tooth row which extends to the rear end of the angle between body and ramus, and unfused but firm symphysis. Although both armadillos are omnivorous, a more slender configuration of the jaw in Z. pichiy could be indicative of a better adaptation of its masticatory apparatus to insectivory. The PCA showed an almost total segregation of both species on PC1 (47.7% of the total variance), with C. vellerosus being associated to mandibles taller and with wider body and ramus. Zaedyus pichiy was characterized by heavy loadings of length parameters on PC2 (22.6% of the variance). A small degree of sexual dimorphism was found, with size-based differences in C. vellerosus (larger mandibles in females) and shape-based differences in Z. pichiy (taller mandibles in males, longer ones in females). Correlations between variables were higher in males of both species, indicating a more stable shape of the mandible than in females. The selected parameters to discriminate sexes were the body length of the mandible in C. vellerosus (correct classification: ca. 86% in males, 81% in females), and the height of the mandible at the level of the last tooth in Z. pichiy (near 85% of right assignment in both sexes). The inclusion of a new variable (body length) in the latter species improved the classification of the females to 100%. Teeth are typically 10 in C. vellerosus and 9 in Z. pichiy, but aberrancies in this basic number, such as unilateral or bilateral extra or fewer teeth, are common.