Grau de cumprimento com as recomendações do Basel Committee on Banking Supervision e da Organisation of Securities Commissions, sobre divulgação de informação relacionada com instrumentos derivados - evidência empírica no sector bancário português

This study analyzes the level of disclosure on derivatives, in accordance with the recommendations issued by the Basel Committee on Banking Supervision and the Organization of Securities Commission, by Portuguese banks. We have analyzed individual annual reports related to 2009, using a disclosure index based on those recommendations. We concluded that the number of companies that provides information about derivative instruments is quite high, but the average value of disclosure is very low. The information disclosed more frequently is that related to general aspects, followed by information related to accounting and valuation methods.

Estudo do grau de cumprimento com as recomendações do Basel Committee on Banking Supervision e da Organisation of Securities Commissions, sobre divulgação de informação relacionada com instrumentos derivados, pelas entidades portuguesas pertencentes ao sector bancário

Este estudo analisa o nível de divulgação sobre instrumentos derivados, de acordo com as recomendações emitidas pelo Basel Committee on Banking Supervision e pela Organisation of Securities Commissions, pelas entidades bancárias portuguesas. Para o efeito, foi utilizado um índice de divulgação e analisados os Relatórios & Contas anuais, individuais, relativos a 2009. Conclui-se que o número de empresas que apresenta informação sobre a utilização de instrumentos derivados é bastante elevado, mas o valor médio de divulgação apresentado é bastante reduzido. A informação mais divulgada é a relativa a informações gerais, seguida da informação relacionada com contabilidade e métodos de avaliação.

Non-selective optical wavelength-division multiplexing devices based on a-SiC:H multilayer heterostuctures

In this paper we present results on the optimization of multilayered a-SiC:H heterostructures for wavelength-division (de) multiplexing applications. The non selective WDM device is a double heterostructure in a glass/ITO/a-SiC:H (p-i-n) /a-SiC:H(-p) /a-Si:H(-i')/a-SiC:H (-n')/ITO configuration. The single or the multiple modulated wavelength channels are passed through the device, and absorbed accordingly to its wavelength, giving rise to a time dependent wavelength electrical field modulation across it. The effect of single or multiple input signals is converted to an electrical signal to regain the information (wavelength, intensity and frequency) of the incoming photogenerated carriers. Here, the (de) multiplexing of the channels is accomplished electronically, not optically. This approach offers advantages in terms of cost since several channels share the same optical components; and the electrical components are typically less expensive than the optical ones. An electrical model gives insight into the device operation.

The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

Mob1: defining cell polarity for proper cell division

Mob1 is a component of both the mitotic exit network and Hippo pathway, being required for cytokinesis, control of cell proliferation and apoptosis. Cell division accuracy is crucial in maintaining cell ploidy and genomic stability and relies on the correct establishment of the cell division axis, which is under the control of the cell's environment and its intrinsic polarity. The ciliate Tetrahymena thermophila possesses a permanent anterior-posterior axis, left-right asymmetry and divides symmetrically. These unique features of Tetrahymena prompted us to investigate the role of Tetrahymena Mob1. Unexpectedly, we found that Mob1 accumulated in basal bodies at the posterior pole of the cell, and is the first molecular polarity marker so far described in Tetrahymena. In addition, Mob1 depletion caused the abnormal establishment of the cell division plane, providing clear evidence that Mob1 is important for its definition. Furthermore, cytokinesis was arrested and ciliogenesis delayed in Tetrahymena cells depleted of Mob1. This is the first evidence for an involvement of Mob1 in cilia biology. In conclusion, we show that Mob1 is an important cell polarity marker that is crucial for correct division plane placement, for cytokinesis completion and for normal cilia growth rates.

TDBS: a time division beacon scheduling mechanism for ZigBee cluster-tree wireless sensor networks

Synchronization is a challenging and important issue for time-sensitive Wireless Sensor Networks (WSN) since it requires a mutual spatiotemporal coordination between the nodes. In that concern, the IEEE 802.15.4/ZigBee protocols embody promising technologies for WSNs, but are still ambiguous on how to efficiently build synchronized multiple-cluster networks, specifically for the case of cluster-tree topologies. In fact, the current IEEE 802.15.4/ZigBee specifications restrict the synchronization to beacon-enabled (by the generation of periodic beacon frames) star networks, while they support multi-hop networking in mesh topologies, but with no synchronization. Even though both specifications mention the possible use of cluster-tree topologies, which combine multi-hop and synchronization features, the description on how to effectively construct such a network topology is missing. This paper tackles this issue by unveiling the ambiguities regarding the use of the cluster-tree topology and proposing a synchronization mechanism based on Time Division Beacon Scheduling (TDBS) to build cluster-tree WSNs. In addition, we propose a methodology for efficiently managing duty-cycles in every cluster, ensuring the fairest use of bandwidth resources. The feasibility of the TDBS mechanism is clearly demonstrated through an experimental test-bed based on our open-source implementation of the IEEE 802.15.4/ZigBee protocols.

A time division beacon scheduling mechanism for IEEE 802.15.4/Zigbee cluster-tree wireless sensor networks

While the IEEE 802.15.4/Zigbee protocol stack is being considered as a promising technology for low-cost low-power Wireless Sensor Networks (WSNs), several issues in the standard specifications are still open. One of those ambiguous issues is how to build a synchronized multi-hop cluster-tree network, which is quite suitable for ensuring QoS support in WSNs. In fact, the current IEEE 802.15.4/Zigbee specifications restrict the synchronization in the beacon-enabled mode (by the generation of periodic beacon frames) to star-based networks, while it supports multi-hop networking using the peer-to-peer mesh topology, but with no synchronization. Even though both specifications mention the possible use of cluster-tree topologies, which combine multihop and synchronization features, the description on how to effectively construct such a network topology is missing. This paper tackles this problem, unveils the ambiguities regarding the use of the cluster-tree topology and proposes a synchronization mechanism based on Time Division Beacon Scheduling to construct cluster-tree WSNs. We also propose a methodology for an efficient duty cycle management in each router (cluster-head) of a cluster-tree WSN that ensures the fairest use of bandwidth resources. The feasibility of the proposal is clearly demonstrated through an experimental test bed based on our own implementation of the IEEE 802.15.4/Zigbee protocol.

Implementation details of the time division beacon scheduling approach for ZigBee cluster-tree networks

This technical report describes the implementation details of the Time Division Beacon Scheduling Approach in IEEE 802.15.4/ZigBee Cluster-Tree Networks. In this technical report we describe the implementation details, focusing on some aspects of the ZigBee Network Layer and the Time Division Beacon Scheduling mechanism. This report demonstrates the feasibility of our approach based on the evaluation of the experimental results. We also present an overview of the ZigBee address and tree-routing scheme.

Global restructuring and its effects on occupations: towards a new division of labor?

The following contribution considers whether global restructuring creates new forms of the division of labor. On the basis of empirical data from a comparative project in 14 European countries, the author supports the hypothesis that in addition to the ongoing process of the internationalization of work, there are ‘hidden’ effects at the local level. From the perspective of three occupational clusters, dynamics can be observed which have differing impacts on the occupational groups. Thus, there is a simultaneous process of restructuring and redefining skills, labor processes and the working organization which forms the daily reality of working men and women.

Sciatic Nerve High Division: Two Different Anatomical Variants

Introduction: Sciatic nerve variations are relatively common. These variations are often very significant in several fields of Medicine. The purpose of this paper is to present two such variants and discuss their clinical implications. Material and Methods: Three Caucasian cadavers with no prior history of lower limb trauma or surgery were dissected and found to present anatomical variants of the sciatic nerve. Results: In all cases the sciatic nerve divided above the popliteal fossa. In two cases (cadavers 1 and 2) it divided on both sides in the inferior portion of the gluteal region in its two terminal branches: the common fibular and the tibial nerves. In another case (cadaver 3) the sciatic nerve was found to divide inside the pelvis just before coursing the greater sciatic notch. The common fibular nerve exited the pelvis above the pyriformis muscle and then passed along its posterior aspect, while the tibial nerve coursed deep to the pyriformis muscle. Discussion: According to the literature, the anatomical variant described in cadaver 3 is considered relatively rare. This variant can predispose to nerve entrapment and thus to the pyriformis syndrome, sciatica and coccygodynia. The high division of the sciatic nerve, as presented in cadavers 1 and 2, can make popliteal nerve blocks partially ineffective. Conclusion: The anatomical variants associated with a high division of the sciatic nerve, must always be born in mind, as they are relatively prevalent, and have important clinical implications, namely in Anesthesiology, Neurology, Sports Medicine and Surgery.

Spatiotemporal mechanisms for actomyosin ring assembly and contraction in budding yeast cell division

Dissertation presented to obtain the Ph.D degree in Molecular Medicine

Insights into cell wall synthesis and cell division in Staphylococcus aureus

Dissertation presented to obtain the Ph.D degree in Biology

Cell division and chromosome segregation in Staphylococcus aureus

Dissertação para a obtenção do grau de doutor em Biologia pelo Instituto de Tecnologia Química e Biológica. Universidade Nova de Lisboa

Inclusion of disabled people in siemens AG'S energy management division

This work project is a business plan for a project regarding corporate social entrepreneurship that will be developed by Siemens Switchboard Factory in Corroios. The main purpose of this project is to understand the viability of a partnership between Siemens AG’s and CERCISA in order to include disabled people into Siemens AG’s Energy Management Division, with the goal of achieving social and economic impact by insources activities while complying with the law1. The produced output, a business plan, aims to study and understand the practical suitability and feasibility of the concepts and propose a sustainable project that can be replicated, starting with a pilot testing and validation period.