Contingent contracts

International businesses bring with them additional negotiation complexities and extra risks, thus calling for negotiation integrative solutions and additional legal protection. The recent economic crisis forced, companies, including SMEs, to look for international markets and face these additional complexities and issues. In the search for a practical and simplified solution, to serve less sophisticated companies, this paper brings insights from the negotiation literature to a specific legal issue. Specifically, I investigate the negotiation and use of contingent agreements as a tool for facilitating the negotiation process and managing risk in international deals. Looking into an international sale of goods from Portugal to Brazil, this paper proposes the structuring of two contingent contracts related to two category of products in order to demonstrate the potential benefits of some of its relevant features, specifically the creation of incentives and identification and allocation of future risks. In general, the structuring of contingent agreements is likely to provide positive results in mitigating the issues of lack of trust and dealing with the additional risks derived from international deals, therefore facilitating and improving the overall quality of the deal.

Assessing the production of jet mix columns using alkali activated waste based on mechanical and financial performance and CO2 (eq) emissions

Recent research has proved the potential of alkaline activated fly-ash for soil stabilisation. However, such studies have not focused on the link between financial, mechanical and environmental aspects of this solution, but only on their absolute mechanical properties. The present paper characterises the mechanical behaviour of a large spectrum of activator-ash-soil combinations used to build jet mixing columns, analysing also the cost and CO2 (eq) emissions. The concern with these two vectors forced a decrease in the quantity of stabilising agent added to the soil, relatively to previous research, and the effects of such low quantities have not yet been published. However, the results clearly showed a significant improve in strength, still well above the average values expected when improving the stressstrain behaviour of a weak soil. Uniaxial compressive strength tests were used to assess the effects of the fly-ash percentage, the alkalieash ratio and the water content. The carbon calculator recently developed by the European Federation of Foundation Contractors and the Deep Foundations Institute was used to quantify the CO2 (eq) emissions associated with this technique. The financial cost was estimated based on the experience of a major Portuguese contractor. For comparison purposes, soil cement mixtures were also analysed, using similar conditions and tools used for the soil-ash analysis. Results showed that the cement and ash solutions are very similar in terms of overall performance, with some advantage of the former regarding financial cost, and a significant advantage of the latter regarding the CO2 (eq) emissions. This new grout, although it is in an embryonic stage, it has the potential for broader developments in the field.

Sistema de visão robótico baseado no sensor kinect para orientação no espaço e contorno de obstáculos

Dissertação de mestrado em Engenharia Eletrónica Industrial e Computadores (área de especialização em Robótica)

MicroRNA-375 plays a dual role in prostate carcinogenesis

Background: Prostate cancer (PCa), a highly incident and heterogeneous malignancy, mostly affects men from developed countries. Increased knowledge of the biological mechanisms underlying PCa onset and progression are critical for improved clinical management. MicroRNAs (miRNAs) deregulation is common in human cancers, and understanding how it impacts in PCa is of major importance. MiRNAs are mostly downregulated in cancer, although some are overexpressed, playing a critical role in tumor initiation and progression. We aimed to identify miRNAs overexpressed in PCa and subsequently determine its impact in tumorigenesis. Results: MicroRNA expression profiling in primary PCa and morphological normal prostate (MNPT) tissues identified 17 miRNAs significantly overexpressed in PCa. Expression of three miRNAs, not previously associated with PCa, was subsequently assessed in large independent sets of primary tumors, in which miR-182 and miR-375 were validated, but not miR-32. Significantly higher expression levels of miR-375 were depicted in patients with higher Gleason score and more advanced pathological stage, aswellaswithregionallymph nodesmetastases. Forced expression of miR-375 in PC-3 cells, which display the lowest miR-375 levels among PCa cell lines, increased apoptosis and reduced invasion ability and cell viability. Intriguingly, in 22Rv1 cells, which displayed the highest miR-375 expression, knockdown experiments also attenuated the malignant phenotype. Gene ontology analysis implicated miR-375 in several key pathways deregulated in PCa, including cell cycle and cell differentiation. Moreover, CCND2 was identified as putative miR-375 target in PCa, confirmed by luciferase assay. Conclusions: A dual role for miR-375 in prostate cancer progression is suggested, highlighting the importance of cellular context on microRNA targeting.

Sensitivity of the Amazon biome to high resolution climate change projections

ABSTRACT: Despite the reduction in deforestation rate in recent years, the impact of global warming by itself can cause changes in vegetation cover. The objective of this work was to investigate the possible changes on the major Brazilian biome, the Amazon Rainforest, under different climate change scenarios. The dynamic vegetation models may simulate changes in vegetation distribution and the biogeochemical processes due to climate change. Initially, the Inland dynamic vegetation model was forced with initial and boundary conditions provided by CFSR and the Eta regional climate model driven by the historical simulation of HadGEM2-ES. These simulations were validated using the Santarém tower data. In the second part, we assess the impact of a future climate change on the Amazon biome by applying the Inland model forced with regional climate change projections. The projections show that some areas of rainforest in the Amazon region are replaced by deciduous forest type and grassland in RCP4.5 scenario and only by grassland in RCP8.5 scenario at the end of this century. The model indicates a reduction of approximately 9% in the area of tropical forest in RCP4.5 scenario and a further reduction in the RCP8.5 scenario of about 50% in the eastern region of Amazon. Although the increase of CO2 atmospheric concentration may favour the growth of trees, the projections of Eta-HadGEM2-ES show increase of temperature and reduction of rainfall in the Amazon region, which caused the forest degradation in these simulations.

A Reorganização Administrativa do Território das Freguesias 2013 enquanto determinante de voto: estudo caso do Concelho de Braga e Guimarães

Dissertação de mestrado em Administração Pública

Colaboração em inovação: parceiros ou concorrentes?

Dissertação de mestrado em Economia Industrial e da Empresa

MemoBoard familiar

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

“PhenoWorld”: a new multidimensional strategy for studying behaviour in rodents

Tese de Doutoramento em Ciências da Saúde

Estudo paleoetnobotânico do povoado da Idade do Ferro do Crastoeiro (Noroeste de Portugal)

Dissertação de mestrado em Arqueologia

Vidas congeladas: socializados para o trabalho, formados para o não emprego?

Dissertação de mestrado em Sociologia (área de especialização em Organizações e Trabalho)

Contabilidade e relato dos intangíveis: Análise das empresas cotadas na BM&FBOVESPA

O presente trabalho de investigação avalia a situação atual relativa à adoção do disposto na IAS 38 e suas consequências no reconhecimento, mensuração e divulgação obrigatória, e à divulgação voluntária, interna e externa, dos intangíveis nas empresas brasileiras cotadas na BM&FBOVESPA. Adotando a perspectiva positivista e uma abordagem quantitativa, foi utilizado o inquérito por questionário como método de recolha de dados. O questionário foi elaborado de raiz, suportado pelo arcabouço teórico. Os resultados são interpretados à luz dos argumentos da teoria dos stakeholders e da teoria institucional, que revelaram um bom potencial explicativo para o fenômeno em análise. Com a adoção das IAS/IFRS para elaboração dos balanços consolidados de empresas cotadas e não cotadas, o Brasil passa a utilizar a IAS 38, para o registro das operações envolvendo os ativos intangíveis, obrigatoriamente no exercício de 2010. A adoção deste normativo se deu essencialmente por pressões legais. No entanto, as empresas que adotaram a IAS 38 de forma voluntária validaram as razões apresentadas na literatura. Constatou-se que existe concordância quanto à nova forma de contabilização dos intangíveis prevista, sendo o grau de satisfação relativamente ao tratamento contábil dos ativos intangíveis de acordo com o novo modelo contábil adotado no Brasil (IAS 38 e CPC 04) elevado. Como principais dificuldades no reconhecimento contábil dos ativos intangíveis segundo o normativo em vigor, foram confirmados os problemas evidenciados na literatura, tais como incerteza quanto aos benefícios econômicos futuros e falta de medida com confiabilidade suficiente para o registro das transações. As empresas brasileiras acreditam ser importante que haja uma expansão da divulgação sobre intangíveis, no entanto a divulgação interna e externa está ainda em fase embrionária, não sendo uma prática generalizada. Contudo, os objetivos apresentados na literatura para a divulgação interna e externa de informações sobre intangíveis encontram suporte empírico no estudo desenvolvido. No que diz respeito aos stakeholders, conclui-se que as empresas brasileiras têm grande preocupação em atendê-los quando se trata de divulgação voluntária sobre intangíveis, entendendo que todos eles poderão beneficiar com estas informações.

A mudança de hábitos de consumo da classe média em Portugal, no contexto da crise atual

Dissertação de mestrado em Sociologia (área de especialização em Organizações e Trabalho)

A imprensa desportiva do papel ao online: o exemplo do jornal Record

Dissertação de mestrado em Ciências da Comunicação (área de especialização em Informação e Jornalismo)

João de Guimarães Golias, o homem e o diplomata (1599-1653)

Dissertação de mestrado em História