883 resultados para Changes to accounting principles


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Mutable state can be useful in certain algorithms, to structure programs, or for efficiency purposes. However, when shared mutable state is used in non-local or nonobvious ways, the interactions that can occur via aliases to that shared memory can be a source of program errors. Undisciplined uses of shared state may unsafely interfere with local reasoning as other aliases may interleave their changes to the shared state in unexpected ways. We propose a novel technique, rely-guarantee protocols, that structures the interactions between aliases and ensures that only safe interference is possible. We present a linear type system outfitted with our novel sharing mechanism that enables controlled interference over shared mutable resources. Each alias is assigned separate, local roles encoded in a protocol abstraction that constrains how an alias can legally use that shared state. By following the spirit of rely-guarantee reasoning, our rely-guarantee protocols ensure that only safe interference can occur but still allow many interesting uses of shared state, such as going beyond invariant and monotonic usages. This thesis describes the three core mechanisms that enable our type-based technique to work: 1) we show how a protocol models an alias’s perspective on how the shared state evolves and constrains that alias’s interactions with the shared state; 2) we show how protocols can be used while enforcing the agreed interference contract; and finally, 3) we show how to check that all local protocols to some shared state can be safely composed to ensure globally safe interference over that shared memory. The interference caused by shared state is rooted at how the uses of di↵erent aliases to that state may be interleaved (perhaps even in non-deterministic ways) at run-time. Therefore, our technique is mostly agnostic as to whether this interference was the result of alias interleaving caused by sequential or concurrent semantics. We show implementations of our technique in both settings, and highlight their di↵erences. Because sharing is “first-class” (and not tied to a module), we show a polymorphic procedure that enables abstract compositions of protocols. Thus, protocols can be specialized or extended without requiring specific knowledge of the interference produce by other protocols to that state. We show that protocol composition can ensure safety even when considering abstracted protocols. We show that this core composition mechanism is sound, decidable (without the need for manual intervention), and provide an algorithm implementation.

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Globalization brought some deep changes to the world (dis)order. Nowadays, more than in other moment in history, we are closer to the ones physically far, living in “global village” called by Marshall McLuhan (1962). The concepts and premises built in this new order, have totally broken with the ones that “came out from Westphalia”, which had last to the end of the cold war, like, for example, the concept of security. Since then, security has been facing one of its biggest transformations ever, completely disrupting the state border based idea and starting to be extended to other domains, as human, economic, environmental and IT security, among others. In this global and interdependent environment, “new” threats and risks have raised, which are demanding a comprehensive approach from the States, international organizations and other actors, to allow the analysis and understanding its impacts on the various society sectors and orders. Inside the enormous challenges to the global security, it is important to regard the organized crime, which covers, by itself, a set of threats and risks, enhanced by its connection to other types of criminality, such as terrorism. The goals pursued and the tactics used by criminal organizations during the perpetration of illegal activities, specially the drug smuggling, have impact in an wide spectrum of the social, economic financial and politic dimensions, which should not be underestimated, otherwise our own security may be compromised. Therefore, the current investigation intends to be an important catalyst to the idea debate inside security scope, through the analysis of the organized crime and the drug smuggling, adding to a discussion of this issue, which should be deeper and holistic, aiming a better understanding of the challenges provided by our society.

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In broad sense, Project Financing1 as a mean of financing large scale infrastructural projects worldwide has had a steady growth in popularity for the last 20 years. This growth has been relatively unscathed from most economic cycles. However in the wake of the 2007 systemic Financial Crisis, Project Financing was also in trouble. The liquidity freeze and credit crunch that ensued affected all parties involved. Traditional Lenders, of this type of financial instrument, locked-in long-term contractual obligations, were severely hit with scarcity of funding compounded by rapidly increasing cost of funding. All the while, Banks were “rescued” by the concerted actions of Central Banks and other Multi-Lateral Agencies around the world but at the same time “stressed” by upcoming regulatory effort (Basel Committee). This impact resulted in specific changes to this type of long-term financing. Changes such as Commercial Banks’ increased risk aversion; pricing increase and maturities decrease of credit facilities; enforcement of Market Disruption Event clauses; partial responsibility for project risk by Multilateral Agencies; and adoption of utility-like availability payments in other industrial sectors such as transportation and even social infrastructure. To the extent possible, this report is then divided in three parts. First, it begins with a more instructional part, touching academic literature (theory) and giving the Banks perspective (practice), but mostly as an overview of Project Finance for awareness’ sake. The renowned Harvard Business School professor – Benjamin Esty, states2 that Project Finance is a “relatively unexplored territory for both empirical and theoretical research” which means that academic research efforts are lagging the practice of Project Finance. Second, the report presents a practical case regarding the first Road Concession in Portugal in 1998 ending with the lessons learned 10 years after Financial Close. Lastly, the report concludes with the analysis of the current trends and changes to the industry post Financial Crisis of the late 2000’s. To achieve this I’ll reference relevant papers, books on the subject, online articles and my own experience in the Project Finance Department at a major Portuguese Investment Bank. Regarding the latter, with the signing of a confidentiality agreement, I’m duly omitting sensitive and proprietary bank information.

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The liberalisation of the energy market goes back to the 1990s, when it was impelled by the European legislator. Since then, three legislative packages, temporarily successive, were approved. Those packages contained the measures to be implemented in order to deepen the internal energy market. Besides the opening up of several national markets to competition, the European legislator aimed the creation of a real internal energy market within the European Union. The unbundling regime was one of the most important steps with respect to the liberalisation process. The introduction of these rules ensured independence to the various market operators. A real and effective right of choice was granted to the consumers so they may choose their electricity and natural gas supplier. Therefore, the activity of comercialisation is subject to competition. However, some activities of the electricity’s and natural gas’ chain of value, namely the activities of transportation and distribution, were kept under regulation rules. Even though it may seem odd, the assignment of important competences and strong powers to a regulatory authority was essential in order to achieve the liberalisation process’ goals. Electricity and natural gas are essential public goods; therefore the market operators are legally bound to public service obligations, such as the security, the universality and the continuity of the supply. The performance of these obligations may become, in some cases, unprofitable for those operators. For such reason, the protection of the consumers’ rights shall only be properly defended if there is a regulatory authority that monitors the behaviour of the operators and sanctions the failure to comply with the public service obligations. Portugal, as a Member State of the European Union, transposed into the national legal order the European directives concerning the liberalisation process. This transposition has caused radical changes to the electricity and natural gas’ national markets. The Entidade Reguladora dos Serviços Energéticos also suffered various mutations in order to keep up with the regulatory demands regarding the liberalisation process.

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Objective:Innovative moments (IMs) are moments in the therapeutic dialog that constitute exceptions toward the client's problems. These narrative markers of meaning transformation are associated with change in different models of therapy and diverse diagnoses. Our goal is to test if IMs precede symptoms change, or, on the contrary, are a mere consequence of symptomatic 15 change. Method: For this purpose, IMs and symptomatology (Outcome Questionnaire-10.2) were assessed at every session in a sample of 10 cases of narrative therapy for depression. Hierarchical linear modeling was conducted to explore whether (i) IMs in a given session predict patients' symptoms in the following session and/or (ii) symptoms in a given session predict IMs in the next session. Results: Results suggested that IMs are better predictors of symptoms than the reverse. Conclusions: These results are discussed considering the contribution of meanings and narrative processes' changes to symptomatic improvement.

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O presente artigo discute as maneiras como os Estudos da Criança colaboram com as novas formas de se pensarem as crianças e as infâncias, afirmando que os conceitos de criança como ator social, como sujeito com direitos, participativo e com voz, passam a ter uma visibilidade significativa na pesquisa com crianças, nos discursos acadêmicos e também em muitas práticas sociais com crianças. Questionamos ao longo do texto alguns aspectos que têm vindo a merecer uma atenção acrescida nos últimos tempos, nomeadamente os relacionados com os preceitos éticos que envolvem a pesquisa com crianças tentando pensar de que modo podem concretizar-se numa ética viável e significativa para as crianças, nas pesquisas com crianças desenvolvidas no Brasil e em Portugal. Fechamos o texto com a convicção de que somente ouvindo e escutando o que as crianças tem a nos dizer sobre os seus modos de vida poderemos acrescentar ao conhecimento sobre a infância elementos inovadores e respeitadores da imagem da criança como sujeito ativo de direitos. Somente desta forma conseguiremos enfrentar as exigências de colocar em discussão todo e qualquer direito das crianças na pesquisa em debates mais extensos de ampliação da cidadania.

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Dissertação de mestrado em Engenharia Industrial (área de especialização em Gestão Industrial)

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Land cover changes over time as a result of human activity. Nowadays deforestation may be considered one of the main environmental problems. The objective of this study was to identify and characterize changes to forest cover in Venezuela between 2005-2010. Two maps of deforestation hot spots were generated on the basis of MODIS data, one using digital techniques and the other by means of direct visual interpretation by experts. These maps were validated against Landsat ETM+ images. The accuracy of the map obtained digitally was estimated by means of a confusion matrix. The overall accuracy of the maps obtained digitally was 92.5%. Expert opinions regarding the hot spots permitted the causes of deforestation to be identified. The main processes of deforestation were concentrated to the north of the Orinoco River, where 8.63% of the country's forests are located. In this region, some places registered an average annual forest change rate of between 0.72% and 2.95%, above the forest change rate for the country as a whole (0.61%). The main causes of deforestation for the period evaluated were agricultural and livestock activities (47.9%), particularly family subsistence farming and extensive farming which were carried out in 94% of the identified areas.

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

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Dissertação de mestrado em Engenharia e Gestão da Qualidade

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

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Em 2008, o Governo português anunciou a iniciativa ‘e.escolinha’ que contemplou a distribuição de computadores ‘Magalhães’ aos alunos do 1º ciclo do ensino básico, durante três anos letivos consecutivos. Atualmente suspenso, o programa foi bandeira do XVII Governo Constitucional, liderado por José Sócrates, mas alvo de controvérsias por parte da oposição política e da comunidade escolar, sobretudo pela aparente tónica no acesso à tecnologia em vez de uma maior preocupação com a formação e as práticas pedagógicas. Ao abrigo do Plano Tecnológico da Educação, o ‘e.escolinha’ inseria-se numa política mais ampla para o desenvolvimento de uma economia competitiva e dinâmica, através das metas estabelecidas pela União Europeia na Estratégia de Lisboa 2000. A iniciativa foi apresentada ao país com objetivos ambiciosos, no que diz respeito às esperadas mudanças ao nível das práticas pedagógicas dos professores, do processo de aprendizagem das crianças e do sucesso escolar em geral. Porém, a face mais visível da política, embora possa compreender outros matizes, poderá ter ficado reduzida à questão do acesso, apostando pouco nas outras dimensões da literacia digital. Com base em entrevistas realizadas a atores-chave envolvidos no processo de conceção e implementação do ‘e.escolinha’, e nos documentos oficiais que enquadram o programa, o presente artigo pretende dar a conhecer a forma como decisores políticos e empresas enunciam e avaliam os objetivos desta iniciativa. Pretende-se, em particular, conhecer se partilham a ideia de uma deriva tecnológica desta medida governamental ou se entreveem, na mesma, objetivos de literacia digital. Este trabalho decorre do projeto de investigação “Navegando com o Magalhães: Estudo sobre o Impacto dos Media Digitais nas Crianças”, em curso no Centro de Estudos de Comunicação e Sociedade da Universidade do Minho, financiado pela Fundação para a Ciência e Tecnologia ((PTDC/CCI-COM/101381/2008) ) e co-financiado pelo FEDER (COMPETE: FCOMP-01-0124-FEDER-009056).

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In 2008, the XVII Portuguese Constitutional Government launched the ‘e.escolinha’ programme, within the Technological Plan for Education, which set out the distribution of a computer, called ‘Magalhães’, designed for chil-dren attending the 1st cycle of basic education. Suspended in 2011 by the XIX Government, this programme has allowed, however, almost 500 000 children to have access to a personal computer. It was expected that this political measure would “revolutionise” the national education system by bringing changes to the pedagogical practices of teachers and the learning processes of children and by achieving educational success, in general. Based on documental analysis and on a set of interviews with key decision-makers in conceiving, implementing and monitoring this governmental initiative, the fi rst part of this chapter presents and analyses the ‘e.escolinha’ initiative and the policies be-hind that governmental programme, seeking to disassemble those objectives and provide some insights into the relationship between discourses, rhetoric, and reality. After that, the chapter focuses on children’s uses and practices with the ‘Magalhães’ laptop, at school and at home. Based on the results of questionnaires fi lled in by approximately 1500 children from 32 First Cycle public schools of the municipality of Braga (north of Portugal) and also from questionnaires applied to their parents and teachers, this chapter intends to analyse the real impact of this initiative for children, family and school. It also seeks to discuss the contribution of this educational policy to children’s digital literacy and also to their own and their families’ social and digital inclusion. To understand if it represented an added value to teachers’ pedagogical practice is another of its aims. The fi ndings point out a major focus on technology and access rather than on uses and competences or even on social, educational and cultural change. In fact, a major conclusion is the existence of a strong gap between the policy and the practices, typical of a top-down policy design. This study is an integrant part of a research project titled “Navigating with ‘Magalhães’: Study on the Impact of Digital Media in Schoolchildren” conducted at the University of Minho, Portugal, financed by the Portuguese Foundation for Science and Technology [PTDC/CCI-COM/101381/2008] and co-funded by the European Regional Development Fund [COMPETE: FCOMP-01-0124-FEDER-009056].

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Haloplasmataceae is a family within the order Haloplasmatales, which currently includes one single genus and species: Haloplasma contractile. This family has unusual phenotypic features the most noticeable being a unique morphology and cellular contractility cycle and a distinct phylogenetic position between the Firmicutes and the Tenericutes (Mollicutes). Members of the Haloplasmataceae have been isolated from the upper sediments of a deep-sea anoxic brine in the Red Sea, but cultivation-independent studies have found related sequences in a wide range of biotopes including other extreme environments, contaminated soils and marine sediments, as well as intestinal samples. The isolation and description of new representatives of this family might therefore result in significant changes to the current description.

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Dissertação de mestrado em Direito Administrativo