O tratamento contabilístico do goodwill nas empresas do PSI- 20

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Drª Mónica D’Orey

Spatio-temporal analyses of the relationship between armed conflict and climate change in the eastern Africa

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Uma teoria da justiça libertarista: contribuições de Nozick e Steiner

Dissertação de mestrado em Filosofia Política

Control of landslide retrogression by discontinuities: Evidence by the integration of airbone- and ground-based geophysical information

The objective of this work is to present a multitechnique approach to define the geometry, the kinematics, and the failure mechanism of a retrogressive large landslide (upper part of the La Valette landslide, South French Alps) by the combination of airborne and terrestrial laser scanning data and ground-based seismic tomography data. The advantage of combining different methods is to constrain the geometrical and failure mechanism models by integrating different sources of information. Because of an important point density at the ground surface (4. 1 points m?2), a small laser footprint (0.09 m) and an accurate three-dimensional positioning (0.07 m), airborne laser scanning data are adapted as a source of information to analyze morphological structures at the surface. Seismic tomography surveys (P-wave and S-wave velocities) may highlight the presence of low-seismic-velocity zones that characterize the presence of dense fracture networks at the subsurface. The surface displacements measured from the terrestrial laser scanning data over a period of 2 years (May 2008?May 2010) allow one to quantify the landslide activity at the direct vicinity of the identified discontinuities. An important subsidence of the crown area with an average subsidence rate of 3.07 m?year?1 is determined. The displacement directions indicate that the retrogression is controlled structurally by the preexisting discontinuities. A conceptual structural model is proposed to explain the failure mechanism and the retrogressive evolution of the main scarp. Uphill, the crown area is affected by planar sliding included in a deeper wedge failure system constrained by two preexisting fractures. Downhill, the landslide body acts as a buttress for the upper part. Consequently, the progression of the landslide body downhill allows the development of dip-slope failures, and coherent blocks start sliding along planar discontinuities. The volume of the failed mass in the crown area is estimated at 500,000 m3 with the sloping local base level method.

Exposure to radio-frequency electromagnetic fields from broadcast transmitters and risk of childhood cancer: a census-based cohort study.

We investigated the association between exposure to radio-frequency electromagnetic fields (RF-EMFs) from broadcast transmitters and childhood cancer. First, we conducted a time-to-event analysis including children under age 16 years living in Switzerland on December 5, 2000. Follow-up lasted until December 31, 2008. Second, all children living in Switzerland for some time between 1985 and 2008 were included in an incidence density cohort. RF-EMF exposure from broadcast transmitters was modeled. Based on 997 cancer cases, adjusted hazard ratios in the time-to-event analysis for the highest exposure category (>0.2 V/m) as compared with the reference category (<0.05 V/m) were 1.03 (95% confidence interval (CI): 0.74, 1.43) for all cancers, 0.55 (95% CI: 0.26, 1.19) for childhood leukemia, and 1.68 (95% CI: 0.98, 2.91) for childhood central nervous system (CNS) tumors. Results of the incidence density analysis, based on 4,246 cancer cases, were similar for all types of cancer and leukemia but did not indicate a CNS tumor risk (incidence rate ratio = 1.03, 95% CI: 0.73, 1.46). This large census-based cohort study did not suggest an association between predicted RF-EMF exposure from broadcasting and childhood leukemia. Results for CNS tumors were less consistent, but the most comprehensive analysis did not suggest an association.

Painehiomalinjan käyttövarmuus ja sen parantaminen

Diplomityön tavoitteena oli tutkia painehiomalinjan käyttövarmuutta ja kartoittaa tuotannolle kriittisiä laitteita. Pyrkimyksenä oli parantaa käytönaikaista käytettävyyttä. Lisäksi työssä tutkittiin kahden eri käyttövarmuussuunnittelun apuna käytettävän ohjelmiston soveltuvuutta paperiteollisuuden käyttöön. Tutkimuksissa käytettiin menetelminä haastatteluja ja analyysejä, joista tärkeimmät tulokset saatiin käyttöhenkilökunnan haastattelusta sekä vikatilastojen analyysistä. Lisäksi perehdyttiin tarkemmin erityisen häiriöherkkiin ja kriittisiin laitteisiin. Käyttövarmuusohjelmistoja testattiin eri parametrien arvoilla jatuloksista pyrittiin päättelemään ohjelmistojen luotettavuutta. Tarkastelussa huomattiin, että käyttövarmuuden parantaminen on mahdollista ilman suurempia investointeja. Tähän päästään paremmalla työn ohjeistuksella, sekä käyttövarmuussuunnittelua parantamalla. Parannustarvetta löytyi myös laitteiden kunnonseurannasta sekä huoltosuunnitelmista.

La Enseñanza de los sistemas externos de representación matemáticos y lingüísticos en la educación infantil

El objetivo de este estudio es identificar factores que contribuyen a mantener un enfoque básicamente instrumental para enseñar los sistemas externos de representación matemáticos y lingüísticos en las primeras edades de escolarización. En el estudio han participado 123 maestros de Educación Infantil de diversos centros escolares públicos de Andalucía, Asturias, Cataluña y Navarra que han asistido a cursos de formación permanente del profesorado. El análisis cualitativo realizado se basa en grupos de discusión a partir de tópicos. Los resultados evidencian la influencia de diversos factores: el currículo de Educación Infantil; las concepciones del profesorado; las presiones entre etapas educativas; y, finalmente, la presión social. La identificación de los factores asociados a una enseñanza instrumental de los sistemas externos de representación puede entenderse como un tipo de información relevante acerca de las condiciones de la enseñanza de estos sistemas que, además, pueden servir de base para reconstruir las prácticas educativas

Effects of aerobic exercise training on heart rate variability during wakefulness and sleep and cardiorespiratory responses of young and middle-aged healthy men

The purpose of the present study was to evaluate the effects of aerobic physical training (APT) on heart rate variability (HRV) and cardiorespiratory responses at peak condition and ventilatory anaerobic threshold. Ten young (Y: median = 21 years) and seven middle-aged (MA = 53 years) healthy sedentary men were studied. Dynamic exercise tests were performed on a cycloergometer using a continuous ramp protocol (12 to 20 W/min) until exhaustion. A dynamic 24-h electrocardiogram was analyzed by time (TD) (standard deviation of mean R-R intervals) and frequency domain (FD) methods. The power spectral components were expressed as absolute (a) and normalized units (nu) at low (LF) and high (HF) frequencies and as the LF/HF ratio. Control (C) condition: HRV in TD (Y: 108, MA: 96 ms; P<0.05) and FD - LFa, HFa - was significantly higher in young (1030; 2589 ms²/Hz) than in middle-aged men (357; 342 ms²/Hz) only during sleep (P<0.05); post-training effects: resting bradycardia (P<0.05) in the awake condition in both groups; VO2 increased for both groups at anaerobic threshold (P<0.05), and at peak condition only in young men; HRV in TD and FD (a and nu) was not significantly changed by training in either groups. The vagal predominance during sleep is reduced with aging. The resting bradycardia induced by short-term APT in both age groups suggests that this adaptation is much more related to intrinsic alterations in sinus node than in efferent vagal-sympathetic modulation. Furthermore, the greater alterations in VO2 than in HRV may be related to short-term APT.

Swift heavy ion induced surface and microstructural evolution in metallic glass thin films

Swift heavy ion induced changes in microstructure and surface morphology of vapor deposited Fe–Ni based metallic glass thin films have been investigated by using atomic force microscopy, X-ray diffraction and transmission electron microscopy. Ion beam irradiation was carried out at room temperature with 103 MeV Au9+ beam with fluences ranging from 3 1011 to 3 1013 ions/cm2. The atomic force microscopy images were subjected to power spectral density analysis and roughness analysis using an image analysis software. Clusters were found in the image of as-deposited samples, which indicates that the film growth is dominated by the island growth mode. As-deposited films were amorphous as evidenced from X-ray diffraction; however, high resolution transmission electron microscopy measurements revealed a short range atomic order in the samples with crystallites of size around 3 nm embedded in an amorphous matrix. X-ray diffraction pattern of the as-deposited films after irradiation does not show any appreciable changes, indicating that the passage of swift heavy ions stabilizes the short range atomic ordering, or even creates further amorphization. The crystallinity of the as-deposited Fe–Ni based films was improved by thermal annealing, and diffraction results indicated that ion beam irradiation on annealed samples results in grain fragmentation. On bombarding annealed films, the surface roughness of the films decreased initially, then, at higher fluences it increased. The observed change in surface morphology of the irradiated films is attributed to the interplay between ion induced sputtering, volume diffusion and surface diffusion

Magnetic and topographical modifications of amorphous Co–Fe thin films induced by high energy Ag7+ ion irradiation

We have investigated the effects of swift heavy ion irradiation on thermally evaporated 44 nm thick, amorphous Co77Fe23 thin films on silicon substrates using 100 MeV Ag7+ ions fluences of 1 1011 ions/ cm2, 1 1012 ions/cm2, 1 1013 ions/cm2, and 3 1013 ions/cm2. The structural modifications upon swift heavy irradiation were investigated using glancing angle X-ray diffraction. The surface morphological evolution of thin film with irradiation was studied using Atomic Force Microscopy. Power spectral density analysis was used to correlate the roughness variation with structural modifications investigated using X-ray diffraction. Magnetic measurements were carried out using vibrating sample magnetometry and the observed variation in coercivity of the irradiated films is explained on the basis of stress relaxation. Magnetic force microscopy images are subjected to analysis using the scanning probe image processor software. These results are in agreement with the results obtained using vibrating sample magnetometry. The magnetic and structural properties are correlated

Structural, topographical and magnetic evolution of RF-sputtered Fe-Ni alloy based thin films with thermal annealing

Metglas 2826 MB having a nominal composition of Fe40Ni38Mo4B18 is an excellent soft magnetic material and finds application in sensors and memory heads. However, the thin-film forms of Fe40Ni38Mo4B18 are seldom studied, although they are important in micro-electro-mechanical systems/nano-electromechanical systems devices. The stoichiometry of the film plays a vital role in determining the structural and magnetic properties of Fe40Ni38Mo4B18 thin films: retaining the composition in thin films is a challenge. Thin films of 52 nm thickness were fabricated by RF sputtering technique on silicon substrate from a target of nominal composition of Fe40Ni38Mo4B18. The films were annealed at temperatures of 400 °C and 600 °C. The micro-structural studies of films using glancing x-ray diffractometer (GXRD) and transmission electron microscope (TEM) revealed that pristine films are crystalline with (FeNiMo)23B6 phase. Atomic force microscope (AFM) images were subjected to power spectral density analysis to understand the probable surface evolution mechanism during sputtering and annealing. X-ray photoelectron spectroscopy (XPS) was employed to determine the film composition. The sluggish growth of crystallites with annealing is attributed to the presence of molybdenum in the thin film. The observed changes in magnetic properties were correlated with annealing induced structural, compositional and morphological changes

Elementos de la reforma constitucional en Colombia y el nuevo marco institucional

El artículo examina el impacto social y político que tuvo lugar con el cambio constitucional ocurrido en Colombia desde la década de los noventa, y resultante del modelo consagrado en la Constitución Política de 1991.Partiendo de ese proceso, el análisis revisa las principales características de la introducción y posterior coexistencia de dos modelos de Estado antagónicos: el Estado Social de Derecho y el Estado Neoliberal, convergentes en el articulado de la Constitución de 1991. Así mismo, se revisan las innovaciones institucionales que ambos modelos le introducen al régimen político colombiano, especialmente en lo atinente a la administración de justicia, la estructura del poder público y la articulación de la participación como eje de la democracia.Simultáneamente, se estudian los elementos característicos de la coexistencia de estos dos modelos mediante el análisis del comportamiento de actores individuales y colectivos y de los hechos políticos concretos que han configurado dicha relación durante la última década del siglo XX, así como su incidencia en la inestabilidad del régimen político colombiano. Finalmente, se consideran las deficiencias en la cultura política y la constante interferencia de los sectores tradicionales y de los actores armados como rasgo estructural que impide concretar las aspiraciones del proyecto de reforma y progresión democráticas contemplado en la Constitución de 1991.-----From a critical perspective, this essay examines the root socioeconomic and political impact of the constitutional change that occurred in Colombia during the decade of the 90s, and the resultant model consecrated in the Political Constitution of 1991.Taking that process as a starting point, the analysis reviews the principal characteristics of the introduction and subsequent coexistence of two antagonistic models of state: The Social State of Right and the Neoliberal State convergent in the articulation of the Constitution of 1991. Also, the article studies the institutional innovations that both models introduce to the Columbian political regime, especially in regards to the justice administration, the structure of public power and the srticulation of participation as the axis of democracy.At the same time, the article reviews the elements that exemplify the coexistence of these two models, by means of analytical pursuit of the behabior of the individual and collective actors and of the concrete political facts that have formed said relation throughout the last decade of the 20th century, as well as its impact on the instability of the Columbian political regime. Finally, the essay considers the deficiencies in the political culture and the constant interference of the traditional sectors and of the armed actors as a characteristically structural obstacle to the achievement of the aspirations of the great project of democratic reform and progress contemplated in the Constitution of 1991.

Modernitat i canvi de llengua. El pas del castellà al català a l'obra de Pere Gimferrer (aspectes crítics, teòrics i lexicomètrics)

L’objecte d’aquesta tesi es l’estudi del canvi de llengua que es produeix en l’obra poètica de Pere Gimferrer. Per arribar-hi haurem d’activar un itinerari complex – crític, teòric i metodològic -. La problemàtica que presentem intenta resoldre una qüestió central: tractar d’elucidar si aquest canvi de llengua – del castellà al català, i més tard, del català al castellà – implica necessàriament un canvi d’estil, o si, en canvi, l’estil de poeta resta estable tot i haver canviat la llengua d’escriptura. Si la recerca està orientada a trobar una possible resposta a aquesta qüestió, nosaltres ens proposem com a punt de partida l’anàlisi de les conseqüències que comporta l’escriure en diferents llengües a la modernitat. Per aquesta raó, en la tesi es desenvolupen teòricament les nocions de “frontera”, “extraterritorialitat”, o “llengua estrangera” que ens seran útils per a portar a terme la nostra anàlisi. A la darrera part, a través de la lexicometria, presentem un apropament exhaustiu a les particularitats lèxiques i sintagmàtiques de l’obra de Pere Gimferrer. Finalment, proposem una resposta a la problemàtica proposada.

On merging gradient estimation with mean-tracking techniques for cluster identification

This paper discusses how numerical gradient estimation methods may be used in order to reduce the computational demands on a class of multidimensional clustering algorithms. The study is motivated by the recognition that several current point-density based cluster identification algorithms could benefit from a reduction of computational demand if approximate a-priori estimates of the cluster centres present in a given data set could be supplied as starting conditions for these algorithms. In this particular presentation, the algorithm shown to benefit from the technique is the Mean-Tracking (M-T) cluster algorithm, but the results obtained from the gradient estimation approach may also be applied to other clustering algorithms and their related disciplines.

A dynamic model of neurovascular coupling: Implications for blood vessel dilation and constriction

Neurovascular coupling in response to stimulation of the rat barrel cortex was investigated using concurrent multichannel electrophysiology and laser Doppler flowmetry. The data were used to build a linear dynamic model relating neural activity to blood flow. Local field potential time series were subject to current source density analysis, and the time series of a layer IV sink of the barrel cortex was used as the input to the model. The model output was the time series of the changes in regional cerebral blood flow (CBF). We show that this model can provide excellent fit of the CBF responses for stimulus durations of up to 16 s. The structure of the model consisted of two coupled components representing vascular dilation and constriction. The complex temporal characteristics of the CBF time series were reproduced by the relatively simple balance of these two components. We show that the impulse response obtained under the 16-s duration stimulation condition generalised to provide a good prediction to the data from the shorter duration stimulation conditions. Furthermore, by optimising three out of the total of nine model parameters, the variability in the data can be well accounted for over a wide range of stimulus conditions. By establishing linearity, classic system analysis methods can be used to generate and explore a range of equivalent model structures (e.g., feed-forward or feedback) to guide the experimental investigation of the control of vascular dilation and constriction following stimulation.