A gestão de riscos de negócio e o seu reporte

Dissertação de Mestrado Apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Carlos Mendes.

Lacunas entre a perceção dos preparadores e utilizadoredos sobre a qualidade da contabilística interna

Existe um amplo consenso na literatura à volta de ideia de que a finalidade da contabilidade de gestão é apoiar a tomada de decisão e o controlo de gestão das organizações. Contudo, não existem evidências suficientes, de que a contabilidade de gestão, quando aplicada à realidade concreta de cada organização, cumpre afectivamente essa finalidade. Um dos motivos pelos quais a contabilidade de gestão pode ver-se limitada no cumprimento dos seus objetivos é a existência de uma lacuna entre a percepção do preparador da informação sobre a qualidade da informação que fornece e a percepção do receptor da informação sobre a qualidade da mesma. Assumindo que a qualidade da informação pode ser avaliada através do reconhecimento da presença das características de relevância, fiabilidade, tempestividade, frequência e compreensibilidade, esta dissertação tem como objetivo avaliar a existência de uma lacuna de percepção entre fornecedor e receptor de informação e analisar as diferentes perspetivas que determinam, ou não, a dimensão dessa lacuna. Para esse efeito foi realizado um estudo de caso comparativo de 12 Pequenas e Médias Empresas portuguesas do sector do calçado, todas situadas na mesma área geográfica. Os dados foram recolhidos através de entrevistas semi-estruturadas a preparadores e receptores de informação. Estes dados foram complementados com documentos de prestação de contas, relatórios de gestão internos, mapas de reporte interno. Dada a natureza qualitativa da maioria dos dados, foi feita uma decomposição da informação obtida das empresas e uma análise de conteúdo. Simultaneamente foi realizada uma análise quantitativa com vista em determinar a dimensão da lacuna de percepção entre preparador/receptor da informação. Os resultados revelam que não existe uma lacuna significativa quanto às percepções das características de qualidade atribuídas à informação. Os resultados sugerem ainda que a lacuna de percepção é menor quando os vários atores percepcionam o papel da contabilidade de gestão tal como é enfatizado na literatura. Este estudo contribui para a literatura na medida em que apresenta uma revisão da utilização da informação para a tomada de decisão. Ainda, contribui para os agentes da indústria terem uma melhor percepção sobre a importância do fenómeno em causa.

Projeto de estabilidade de internato masculino

O presente documento corresponde à realização de um projeto de estruturas em betão armado e estrutura metálica. A escolha deste tema teve como propósito aplicar os conhecimentos adquiridos ao longo do percurso académico, sobretudo em disciplinas do ramo de estruturas. O trabalho desenvolvido é um Projeto de Estabilidade de Betão Armado e Estrutura Metálica de um Internato Masculino para Padres em Onameva, Cunene – Angola. A elaboração deste projeto decorre da realização de um estágio formal de 8 meses na empresa CALCULUS, Miguel Barros – Engenharia, LDA, com o objetivo principal de reunir os requisitos necessários à admissão na Ordem dos Engenheiros. No contexto laboral de um gabinete de projetos de engenharia civil, foi feita a integração de forma gradual e sustentada das competências adquiridas ao longo da formação académica e vivenciadas situações reais de trabalho profissional. De entre as atividades desenvolvidas no estágio, foi escolhido o projeto de estabilidade acima referido pela oportunidade de realizar todas as etapas do seu desenvolvimento, desde a análise da arquitetura até à elaboração das peças escritas e desenhadas, dando assim resposta às exigências necessárias para a conclusão do Mestrado em Engenharia Civil, no ramo de Estruturas, pelo Instituto Superior de Engenharia do Porto.

Spatial analysis of crime evolution in Portugal between 1995 and 2013

The main objective of this survey was to perform descriptive analysis of crime evolution in Portugal between 1995 and 2013. The main focus of this survey was to analyse spatial crime evolution patterns in Portuguese NUTS III regions. Most important crime types have been included into analysis. The main idea was to uncover relation between local patterns and global crime evolution; to define regions which have contributed to global crime evolution of some specific crime types and to define how they have contributed. There were many statistical reports and scientific papers which have analysed some particular crime types, but one global spatial-temporal analysis has not been found. Principal Component Analysis and multidimensional descriptive data analysis technique STATIS have been the base of the analysis. The results of this survey has shown that strong spatial and temporal crime patterns exist. It was possible to describe global crime evolution patterns and to define crime evolution patterns in NUTS III regions. It was possible to define three to four groups of crimes where each group shows similar spatial crime dynamics.

Parent-child agreement and prevalence estimates of diagnoses in childhood: direct interview versus family history method.

Diagnostic information on children is typically elicited from both children and their parents. The aims of the present paper were to: (1) compare prevalence estimates according to maternal reports, paternal reports and direct interviews of children [major depressive disorder (MDD), anxiety and attention-deficit and disruptive behavioural disorders]; (2) assess mother-child, father-child and inter-parental agreement for these disorders; (3) determine the association between several child, parent and familial characteristics and the degree of diagnostic agreement or the likelihood of parental reporting; (4) determine the predictive validity of diagnostic information provided by parents and children. Analyses were based on 235 mother-offspring, 189 father-offspring and 128 mother-father pairs. Diagnostic assessment included the Kiddie-schedule for Affective Disorders and Schizophrenia (K-SADS) (offspring) and the Diagnostic Interview for Genetic Studies (DIGS) (parents and offspring at follow-up) interviews. Parental reports were collected using the Family History - Research Diagnostic Criteria (FH-RDC). Analyses revealed: (1) prevalence estimates for internalizing disorders were generally lower according to parental information than according to the K-SADS; (2) mother-child and father-child agreement was poor and within similar ranges; (3) parents with a history of MDD or attention deficit hyperactivity disorder (ADHD) reported these disorders in their children more frequently; (4) in a sub-sample followed-up into adulthood, diagnoses of MDD, separation anxiety and conduct disorder at baseline concurred with the corresponding lifetime diagnosis at age 19 according to the child rather than according to the parents. In conclusion, our findings support large discrepancies of diagnostic information provided by parents and children with generally lower reporting of internalizing disorders by parents, and differential reporting of depression and ADHD by parental disease status. Follow-up data also supports the validity of information provided by adolescent offspring.

Gender stereotypes of personality : universal and accurate ?

Numerous studies have documented subtle but consistent sex differences in self-reports and observer-ratings of five-factor personality traits, and such effects were found to show well- defined developmental trajectories and remarkable similarity across nations. In contrast, very little is known about perceived gender differences in five-factor traits in spite of their potential implications for gender biases at the interpersonal and societal level. In particular, it is not clear how perceived gender differences in five-factor personality vary across age groups and national contexts and to what extent they accurately reflect assessed sex differences in personality. To address these questions, we analyzed responses from 3,323 individuals across 26 nations (mean age = 22.3 years, 31% male) who were asked to rate the five-factor personality traits of typical men or women in three age groups (adolescent, adult, and older adult) in their respective nations. Raters perceived women as slightly higher in openness, agreeableness, and conscientiousness as well as some aspects of extraversion and neuroticism. Perceived gender differences were fairly consistent across nations and target age groups and mapped closely onto assessed sex differences in self- and observer-rated personality. Associations between the average size of perceived gender differences and national variations in sociodemographic characteristics, value systems, or gender equality did not reach statistical significance. Findings contribute to our understanding of the underlying mechanisms of gender stereotypes of personality and suggest that perceptions of actual sex differences may play a more important role than culturally based gender roles and socialization processes.

Learning experience and identity development as a research assistant /

What research learning experiences do current students have as research assistants (RAs) in the Faculty of Education at Brock University? How do the experiences of research assistants contribute to the formation of a researcher identity and influence future research plans? Despite the importance of these questions, there seems to be very little research conducted or written about the experiences of research assistants as they engage in the research process. There are few resources to which research assistants or their advisors can refer regarding graduate student research learning experiences. The purpose of this study was to understand the kinds of learning experiences that 4 RAs (who are enrolled in the Faculty of Education at Brock University, St. Catharines, Ontario) have and how those experiences contribute to their identities as researchers. Through interviews with participants, observations of participants, and textual documents produced by participants, I have (a) discovered what 4 RAs have learned while engaged in one or more research assistantships and (b) explored how these 4 RAs' experiences have shaped their identities as new researchers. My research design provided a separate case study for each participant RA, including myself as a research participant. Then as a collective, I studied all 4 cases as a case study in itself in the form of a cross-analysis to identify similarities and differences between cases. Using a variety of writing forms and visual narratives, I analyzed and interpreted the experiences of my participants utilizing arts-based literature to inform my analysis and thesis format. The final presentation includes electronic diagrams, models, poetry, a newsletter, a website presentation, and other representational arts-based forms.This thesis is a resource for current and future research assistants who can learn from the research assistant experiences presented in the research. Faculty members who hire research assistants to assist them with their research will also benefit from reading about RAs' learning experiences from the RAs' perspective. The information provided in this thesis document is a resource to inform future policies and research training initiatives in faculty departments and offices at universities. Consequently, this thesis also informs researchers (experienced and inexperienced) about how to conduct research in ways that benefit all parties and provide insight into potential ways to improve research assistantship practices.

Nietzsche's eternal recurrence of the same : the effect of logic abridgement, contradictions and inconsistencies

I will argue that the doctrine of eternal recurrence of the same no better interprets cosmology than pink elephants interpret zoology. I will also argue that the eternal-reiurn-of-the-same doctrine as what Magnus calls "existential imperative" is without possibility of application and thus futile. To facilitate those arguments, the validity of the doctrine of the eternal recurrence of the same will be tested under distinct rubrics. Although each rubric will stand alone, one per chapter, as an evaluation of some specific aspect of eternal recurrence, the rubric sequence has been selected to accommodate the identification of what I shall be calling logic abridgments. The conclusions to be extracted from each rubric are grouped under the heading CONCLUSION and appear immediately following rubric ten. Then, or if, at the end of a rubric a reader is inclined to wonder which rubric or topic is next, and why, the answer can be found at the top of the following page. The question is usually answered in the very first sentence, but always answered in the first paragraph. The first rubric has been placed in order by chronological entitlement in that it deals with the evolution of the idea of eternal recurrence from the time of the ancient Greeks to Nietzsche's August, 1881 inspiration. This much-recommended technique is also known as starting at the beginning. Rubric 1 also deals with 20th. Century philosophers' assessments of the relationship between Nietzsche and ancient Greek thought. The only experience of E-R, Zarathustra's mountain vision, is second only because it sets the scene alluded to in following rubrics. The third rubric explores .ii?.ih T jc,i -I'w Nietzsche's evaluation of rationality so that his thought processes will be understood appropriately. The actual mechanism of E-R is tested in rubric four...The scientific proof Nietzsche assembled in support of E-R is assessed by contemporary philosophers in rubric five. E-R's function as an ethical imperative is debated in rubrics six and seven.. .The extent to which E-R fulfills its purpose in overcoming nihilism is measured against the comfort assured by major world religions in rubric eight. Whether E-R also serves as a redemption for revenge is questioned in rubric nine. Rubric ten assures that E-R refers to return of the identically same and not merely the similar. In addition to assemblage and evaluation of all ten rubrics, at the end of each rubric a brief recapitulation of its principal points concludes the chapter. In this essay I will assess the theoretical conditions under which the doctrine cannot be applicable and will show what contradictions and inconsistencies follow if the doctrine is taken to be operable. Harold Alderman in his book Nietzsche's Gift wrote, the "doctrine of eternal recurrence gives us a problem not in Platonic cosmology, but in Socratic selfreflection." ^ I will illustrate that the recurrence doctrine's cosmogony is unworkable and that if it were workable, it would negate self-reflection on the grounds that selfreflection cannot find its cause in eternal recurrence of the same. Thus, when the cosmology is shown to be impossible, any expected ensuing results or benefits will be rendered also impossible. The so-called "heaviest burden" will be exposed as complex, engrossing "what if speculations deserving no linkings to reality. To identify ^Alderman p. 84 abridgments of logic, contradictions and inconsistencies in Nietzsche's doctrine of eternal recurrence of the same, I. will examine the subject under the following schedule. In Chapter 1 the ancient origins of recurrence theories will be introduced. ..This chapter is intended to establish the boundaries within which the subsequent chapters, except Chapter 10, will be confined. Chapter 2, Zarathustra's vision of E-R, assesses the sections of Thus Spoke Zarathustra in which the phenomenon of recurrence of the same is reported. ..Nihilism as a psychological difficulty is introduced in this rubric, but that subject will be studied in detail in Chapter 8. In Chapter 2 the symbols of eternal recurrence of the same will be considered. Whether the recurrence image should be of a closed ring or as a coil will be of significance in many sections of my essay. I will argue that neither symbolic configuration can accommodate Nietzsche's supposed intention. Chapter 3 defends the description of E-R given by Zarathustra. Chapter 4, the cosmological mechanics of E-R, speculates on the seriousness with which Nietzsche might have intended the doctrine of eternal recurrence to be taken. My essay reports, and then assesses, the argument of those who suppose the doctrine to have been merely exploratory musings by Nietzsche on cosmological hypotheses...The cosmogony of E-R is examined. In Chapter 5, cosmological proofs tested, the proofs for Nietzsche's doctrine of return of the same are evaluated. This chapter features the position taken by Martin ' Heidegger. My essay suggests that while Heidegger's argument that recurrence of the same is a genuine cosmic agenda is admirable, it is not at all persuasive. Chapter 6, E-R is an ethical imperative, is in essence the reporting of a debate between two scholars regarding the possibility of an imperative in the doctrine of recurrence. Their debate polarizes the arguments I intend to develop. Chapter 7, does E-R of the same preclude alteration of attitudes, is a continuation of the debate presented in Chapter 6 with the focus shifted to the psychological from the cosmological aspects of eternal recurrence of the same. Chapter 8, Can E-R Overcome Nihilism?, is divided into two parts. In the first, nihilism as it applies to Nietzsche's theory is discussed. ..In part 2, the broader consequences, sources and definitions of nihilism are outlined. My essay argues that Nietzsche's doctrine is more nihilistic than are the world's major religions. Chapter 9, Is E-R a redemption for revenge?, examines the suggestion extracted from Thus Spoke Zarathustra that the doctrine of eternal recurrence is intended, among other purposes, as a redemption for mankind from the destructiveness of revenge. Chapter 10, E-R of the similar refuted, analyses a position that an element of chance can influence the doctrine of recurrence. This view appears to allow, not for recurrence of the same, but recurrence of the similar. A summary will recount briefly the various significant logic abridgments, contradictions, and inconsistencies associated with Nietzsche's doctrine of eternal recurrence of the same. In the 'conclusion' section of my essay my own opinions and observations will be assembled from the body of the essay.

Therapeutic riding : learning and recovery for people with disabilities

The purpose ofthis study was to explore the process oftherapeutic riding as an experiential and holistic approach to learning and recovery for people with disabilities as perceived by the providers oftherapeutic riding. To enhance the connection between theory and practice and to suggest future research, the researcher endeavoured to develop a theory that contributed to the knowledge base oftherapeutic riding, animal-assisted therapy and education, experiential education, and experiential therapy in addition to contributing to connections among them. This topic was investigated because ofthe lack ofresearch about the process of therapeutic riding, particularly from learning and a recovery perspective. Few studies have addressed how therapeutic riding outcomes are achieved or how the therapeutic riding process actually works. This study was identified as grounded theory using qualitative data through interviews and narrative reflections with therapeutic riding providers, a researcher's journal, field notes, and written documents. Grounded theory analysis was used to analyze the qualitative data. This consisted ofdoing open, axial, and selective coding. This study provided detailed descriptions ofthe research approach, researcher's involvement, participant and site selection, data collection and analysis, methodological assumptions and limitations, credibility established, and ethical considerations. The findings ofthe data analysis revealed the theme ofrelationships as central to the learning and recovery process oftherapeutic riding for people with disabilities. The significance ofthe team relationships, the horse and rider relationship, and the providers and rider relationship was found. The essential components ofthe learning and recovery process were presented in a diagram in the selective coding phase. Goals oftherapeutic riding included psycho-education; behavioural and social; physical; and equestrian. Parts ofthe process ofhow outcomes were achieved included motivation; "opens new doors;" risk; task analysis; control; communication; and environmental factors. Outcomes of therapeutic riding included independence and mobility; confidence; and transfer abilities or skills. The implications ofthese findings for theory, practice, and further research were also. explored.

Cemetery Committee Reports, Welland County, 1946

In 1946 the cemetery committee reported at least twice to the Welland County council. The reports included the state of cemeteries within the county boundaries and recommendations for grants to be made for their maintenance. The committee consisted of George F. Broadley, Chairman, and Herbert T. Guess, Irvin Edward Michener and Ellis P. Morningstar.

Niagara-Welland Power Company Limited fonds, 1833, 1852, 1904-1906, 1909, n.d.

The Welland Power and Supply Canal Company Limited, established in 1893 and incorporated in 1894 with a capital stock of $500,000. The aim of the company was to harness the natural water supply of the Niagara and Welland Rivers. In 1898 the Canadian Electrical News published a report by Henry Symons, QC outlining the main project of the company. This project involves the construction of a canal from the Welland River to the brow of the mountain at Thorold, a distance of 8 miles; the construction at Thorold of a power house, and from Thorold to Lake Ontario, a raceway by which to carry water into the lake. The estimate for the machinery to generate 100,000 horse power is £125,000; for transmission line to Toronto at a voltage of 10,000….The total estimate therefore amounts to £2,452,162, or roughly speaking, $12,000,000. Source: Canadian Electrical News, August 1898, p. 172. In 1899 the company officers petitioned the federal government desiring a name change to the Niagara-Welland Power Company Limited. Officers of the company were Harry Symons, President; Charles A. Hesson, Vice-President; and M.R. O’Loughlin, James B. Sheehan, James S. Haydon, Frederick K. Foster, directors; John S. Campbell, secretary-treasurer. The company’s head offices were located in St. Catharines, with a New York (City) office on Broad Street. In 1905 and 1909 the company petitioned the federal government for additional time to construct its works, which was granted. The company had until May 16, 1915 to complete construction. John S. Campbell (1860-1950) was a graduate of the University of Toronto and Osgoode Hall. During his university years John began his military career first in "K" Company, Queens Own rifles and then later as Commanding Officer of the 19th Lincoln Regiment, from 1906 to 1910. Upon his return to St. Catharines John Campbell served as secretary in the St. Catharines Garrison Club, a social club for military men begun in 1899. After being called to the Bar, he became a partner in the firm of Campbell and McCarron and was appointed to the bench in 1916, serving until retirement in 1934. Judge Campbell served as an alderman for several terms and was the mayor of St. Catharines in 1908 and 1909. He also served as the first chairman of the St. Catharines Public Utilities in 1914. John S. Campbell was married to Elizabeth Oille, daughter of Jerome B. and Charlotte (St. John) Oille. The family home "Cruachan" was located at 32 Church St.

Voices of the Undereducated in Adult Education and Training in Ontario: A Phenomenographic Approach

This doctoral study was an exploration of the qualitatively different ways in which undereducated adults (at or below a high school level of formal education) reported their experiences of participation in adult education and training (AET) programmes offered by publicly funded school boards or their arms-length affiliate in the province of Ontario. In light of a low participation rate in the Canadian AET system by undereducated adults, the rationale was to examine whether or not AET programmes are meeting the needs of undereducated adults beyond a narrow focus on an instrumental approach associated with human capital development. This study was located in a theoretical framework consisting of (a) learning theory, (b) motivations for participation, (c) general barriers to participation, (d) structural barriers to participation, and (e) transformative learning. The purposive sample consisted of 11 participants between the ages of 18-58 who were drawn from service providers in 4 geographic regions of Ontario. Data collection consisted of (a) demographics, (b) voice recordings from face-to-face participant interviews, (c) participant weekly critical incident reports, and (d) researcher reflexive journal notes. Data were analyzed in accordance with a phenomenographic approach within a constructivist/interpretivist research paradigm. Findings revealed 4 qualitatively different ways in which undereducated adult learners reported their experiences of participation in AET and were reported as the voice of (a) security, (b) engagement, (c) relationship, and (d) competency. Implications to theory and practice and to further inquiry were outlined.

The Nutritional Knowledge, Eating Habits, and Body Image of Adolescent Females

This mixed methods investigation examined the nutritional knowledge and habits of adolescent girls in grades 9 through 12 at a secondary school in southern Ontario. Through questionnaires, interviews, and the use of teaching and curriculum documents, this study attempted to understand whether the current nutrition curriculum is influential in developing students' nutritional knowledge, healthy eating habits, and a favourable body image. Data collection occurred over a 2-month period, involving 90 female participants, and the data analysis program SPSS was used for analysis of the quantitative questionnaire data. Interview data were organized into categories, and analysis of any emerging themes occurred. Teaching and curriculum documents were examined to determine any overlap and develop an understanding of the participants' exposure and experience within nutrition within the classroom setting. The findings of this study suggest that the current nutrition education did have an impact on the participants' nutrition knowledge. However, the impact on their eating habits and body image was limited in the context it was measured and tested. The knowledge learned within the classroom may not always be applied outside of the classroom. This study suggests that improvement in the current nutrition curriculum may be needed to have a bigger impact on adolescent females. The findings from the study shine light on areas of improvements for educators as well as development of future curriculum. Changes may need to be made not only in the specific curriculum content and expectations but also the delivery of it by the classroom teacher.

Back to Basics: Exploring gestural habits as cues for anticipating self-injurious episodes in a child with Autism and Deafness

This research project is a longitudinal qualitative case study. It contributes to an understanding of self-injurious behaviour (SIB) by inviting the reader through the narrative of the lived experience of a fifteen year old child-informant and the network of individuals in his life. The value and importance of a case-study is that it focuses on the authenticity of the experience of living with disability. Through the use of detailed field observations, interviews and photo documents, the study thoroughly explores three main areas: quality of movements, potential cues as pre-cursors to episodes of self-injury, and purposeful communication. The research begins with a review of literature on Autism, Deafness and Self-injury, formulates the research design and orientation of Physical Education, Phenomenology and Semiotics, and then systematically explores four distinct phases in the analytical process. The aim was to explore self-injurious episodes in the child informant in hopes to translate the meaning of the behaviour and potentially utilize this to provide more opportunities for adapted physical activity. The findings reveal distinct patterns of movement cues utilized for different purposes. The implications of the findings are self-injurious episodes in the child informant are preceded by distinct patterns of movement that are potentially communicative. Suggested future direction of the research is expanding the scope to other disabilities for which verbal communication is challenging, and standardizing the translating tools to assist in understanding the communication of movement.

Students’ Use and Perceptions of Social Networking Technologies: Connections to Reading, Reading Ability, and Self-Perception

Abstract This study was undertaken to examine traditional forms of literacy and the newest form of literacy: technology. Students who have trouble reading traditional forms of literacy tend to have lower self-esteem. This research intended to explore if students with reading difficulties and, therefore, lower self-esteem, could use Social Networking Technologies including text messaging, Facebook, email, blogging, MySpace, or Twitter to help improve their self-esteem, in a field where spelling mistakes and grammatical errors are commonplace, if not encouraged. A collective case study was undertaken based on surveys, individual interviews, and gathered documents from 3 students 9-13 years old. The data collected in this study were analyzed and interpreted using qualitative methods. These cases were individually examined for themes, which were then analyzed across the cases to examine points of convergence and divergence in the data. The research found that students with reading difficulties do not necessarily have poor self-esteem, as prior research has suggested (Carr, Borkowski, & Maxwell, 1991; Feiler, & Logan, 2007; Meece, Wigfield, & Eccles, 1990; Pintirch & DeGroot, 1990; Pintrich & Garcia, 1991). All of the participants who had reading difficulties, were found both through interviews and the CFSEI-3 self-esteem test (Battle, 2002) to have average self-esteem, although their parents all stated that their child felt poorly about their academic abilities. The research also found that using Social Networking Technologies helped improve the self-esteem of the majority of the participants both socially and academically.