912 resultados para Profit shifting


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Para qualquer empresa o seu maior objetivo passa pela produção de lucro e, atualmente, esse aspeto está diretamente relacionado com a sua capacidade de manter uma gestão que incorpore a responsabilidade social, ambiental e económica, em prol de um desenvolvimento global mais sustentável. As grandes empresas já iniciaram e continuam este processo de mudança, desenvolvendo medidas e estratégias neste sentido. Porém, apesar de representarem o grosso do tecido empresarial, as Pequenas e Médias Empresas só agora começam a dar os primeiros passos em direção a uma gestão mais ponderada ambiental e energeticamente. Com este trabalho pretende-se reunir informação relativa às Pequenas e Médias Empresas portuguesas de forma a compreender quais as principais áreas de atuação, as medidas que poderão ser implementadas e, consolidar o ponto de situação deste sector acerca dos vários temas ao nível do meio ambiente e da energia. Para tal, foram realizados levantamentos energéticos e aplicado um questionário acerca dos comportamentos e práticas ambientais. Verificou-se que apesar da grande maioria das empresas analisadas já terem ponderado a importância e as vantagens da eficiência energética, ainda são poucas as organizações que têm implementados planos, estratégias ou instrumentos para melhoria do seu desempenho ambiental e energético.

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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia da Manutenção

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Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

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Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre, Gabriela Pinheiro

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Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

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The energy resource scheduling is becoming increasingly important, as the use of distributed resources is intensified and massive gridable vehicle (V2G) use is envisaged. This paper presents a methodology for day-ahead energy resource scheduling for smart grids considering the intensive use of distributed generation and V2G. The main focus is the comparison of different EV management approaches in the day-ahead energy resources management, namely uncontrolled charging, smart charging, V2G and Demand Response (DR) programs i n the V2G approach. Three different DR programs are designed and tested (trip reduce, shifting reduce and reduce+shifting). Othe r important contribution of the paper is the comparison between deterministic and computational intelligence techniques to reduce the execution time. The proposed scheduling is solved with a modified particle swarm optimization. Mixed integer non-linear programming is also used for comparison purposes. Full ac power flow calculation is included to allow taking into account the network constraints. A case study with a 33-bus distribution network and 2000 V2G resources is used to illustrate the performance of the proposed method.

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This study aims to understand the reality of social service organizations, the level of implementation of the strategic planning as well as the impact of its application on organizational effectiveness. At first, we will group organizations in clusters according to the level of strategic planning implementation and its degree of effectiveness. Secondly, we will analyse all the different groups. Given the growing number of social service organizations and the consequent complexity of their structures, it turns out the need for these organizations adopt formal management techniques. Strategic planning is a valuable strategic management tool and one of its main objectives is to make organizations more effective. Therefore, the research has been conducted in order to determine if strategic planning is implemented in social service organizations and which effects has its application on organizational effectiveness. The survey, applied to 220 social service organizations, allowed us to gather them into different clusters, showing that different levels of strategic planning determine distinct degrees of organizational efficiency. Finally, it should be noted that findings of this research may be essential to decision makers of these organizations, because it was shown that the adoption of strategic planning has a positive influence on organizational effectiveness of social service organizations.

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Volunteers working in different areas or different NPO (Non-profit Organisations) are significantly different according to several variables, namely in terms of motivation, satisfaction and permanence. Thus, the main goal of this research is to understand volunteers’ motivations and the influence of the context on it. Additionally, demographic variables might have an important impact on volunteers’ activities, be an important predictor of volunteering and, at the same time, influence their time commitment. In this paper we present data from twelve different NPO - 10 hospitals and 2 food banks. The model of data collection was a survey conducted by self-administered questionnaire. The results showed significant differences between the volunteers’ belonging to the two organisations and their motivations, confirming that volunteer’ motivations differ according the type/nature of organisation; this is particularly important because the field in which one works is influenced by a self-evident affinity with shared ideologies, religious convictions, and collective identities. These results present important outcomes that should be reflected in the way organisations act. Keywords: Volunteering; Occasional and permanent volunteers; Motivations; Non-profit organisations.

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A detailed knowledge of the 3-D arrangement and lateral facies relationships of the stacking patterns in coastal deposits is essential to approach many geological problems such as precise tracing of sea level changes, particularly during small scale fluctuations. These are useful data regarding the geodynamic evolution of basin margins and yield profit in oil exploration. Sediment supply, wave-and tidal processes, coastal morphology, and accommodation space generated by eustasy and tectonics govern the highly variable architecture of sedimentary bodies deposited in coastal settings. But these parameters change with time, and erosional surfaces may play a prominent role in areas located towards land. Besides, lateral shift of erosional or even depositional loci very often results in destruction of large parts of the sediment record. Several case studies illustrate some commonly found arrangements of facies and their distinguishing features. The final aim is to get the best results from the sedimentological analysis of coastal units.

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Background: The role of persistent organic pollutants (POPs) with endocrine disrupting activity in the aetiology of obesity and other metabolic dysfunctions has been recently highlighted. Adipose tissue (AT) is a common site of POPs accumulation where they can induce adverse effects on human health. Objectives: To evaluate the presence of POPs in human visceral (vAT) and subcutaneous (scAT) adipose tissue in a sample of Portuguese obese patients that underwent bariatric surgery, and assess their putative association with metabolic disruption preoperatively, as well as with subsequent body mass index (BMI) reduction. Methods: AT samples (n=189) from obese patients (BMI ≥35) were collected and the levels of 13 POPs were determined by gas chromatography with electron-capture detection (GC-ECD). Anthropometric and biochemical data were collected at the time of surgery. BMI variation was evaluated after 12 months and adipocyte size was measured in AT samples. Results: Our data confirm that POPs are pervasive in this obese population (96.3% of detection on both tissues), their abundance increasing with age (RS=0.310, p<0.01) and duration of obesity (RS=0.170, p<0.05). We observed a difference in AT depot POPs storage capability, with higher levels of ΣPOPs in vAT (213.9±204.2 compared to 155.1±147.4 ng/g of fat, p<0.001), extremely relevant when evaluating their metabolic impact. Furthermore, there was a positive correlation between POP levels and the presence of metabolic syndrome components, namely dysglycaemia and hypertension, and more importantly with cardiovascular risk (RS=0.277, p<0.01), with relevance for vAT (RS=0.315, p<0.01). Finally, we observed an interesting relation of higher POP levels with lower weight loss in older patients. Conclusion: Our sample of obese subjects allowed us to highlight the importance of POPs stored in AT on the development of metabolic dysfunction in a context of obesity, shifting the focus to their metabolic effects and not only for their recognition as environmental obesogens.

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Relatório de Estágio submetido à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Artes Performativas, Especialidade Interpretação.

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One of the filmic trends which has been neglected by the Academy Awards is the metacinema, which for practical purposes I will consider to be a cross between the complexities of the self-reflexive cinema (highly connoted with modernism) and the Hollywood Film (the classical films about the urge to ‘make it’ in Hollywood). Indeed, these films have always existed and some, as Sunset Boulevard (Billy Wilder, 1950, USA) and Mulholland Dr. (David Lynch, 2001, FRA/USA), have even made it to the ceremony, but were, predictably, defeated in the main categories, by other more ‘serious’ or less self-reflexive products. The United States has always insisted on not revealing the tricks of the trade while, ironically, generating films that deal with this theme, in order to cater to the curiosity of the metacinema-inclined spectator. For this reason such films are usually about the universe of cinema but not its medium, at least not in a way that discloses the operations of the technical apparatus. Why are these films not viewed as serious enough and artistic enough to be awarded Oscars by the Academy in the categories of Best Picture, Best Director, Best Screenplay, and Best Cinematography? Are they being discarded for the same reasons that comedy and musicals usually are? Or are they being punished for being too unveiling? Or is the industry going for commercial products that can easily be pushed on a global scale and make a profit?

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

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Dissertação para obtenção do grau de Mestre em Engenharia Eletrotécnica

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Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira