Harmonização da fiscalidade directa na UE: evolução e perspectivas: a directiva da poupança

Mestrado em Fiscalidade

A divulgação sobre instrumentos derivados : evidência empírica do setor da indústria português

Mestrado em Contabilidade

Desirable role in an international duopoly model with tariffs

In this paper, we study an international market model in which the home government imposes a tariff on the imported goods. The model has two stages. In the first stage, the home government chooses an import tariff to maximize a function that cares about the home firm’s profit and the total revenue. Then, the firms engage in a Cournot or in a Stackelberg competition. We compare the results obtained in the three different ways of moving on the decision make of the firms.

International Stackelberg model with tariffs

This paper analyses the effects of tariffs on an international economy with a monopolistic sector with two firms, located in two countries, each one producing a homogeneous good for both home consumption and export to the other identical country. We consider a game among governments and firms. First, the government imposes a tariff on imports and then we consider the two types of moving: simultaneous (Cournot-type model) and sequential (Stackelberg-type model) decisions by the firms. We also compare the results obtained in each model.

Estudo sobre o insight em pessoas com psicose

Para além das variáveis clínicas e sociodemográficas existem concerteza importantes componentes individuais que desempenham um contributo importante no nível de insight apresentado por cada pessoa doente, por exemplo, o nível de inteligência, personalidade, cultura, experiências passadas, memória, etc. A natureza clínica, emocional e/ou intelectual do termo ajuda-nos a compreender a complexidade da dificuldade que existe na sua tradução e, inclusive, na sua compreensão. Daí que as definições atribuídas ao conceito sejam muito distintas e variem consoante a formação teórica do autor/investigador. Pretende-se, a partir dessa identificação/compreensão, promover a qualidade de vida destas pessoas através do desenvolvimento de novas aprendizagens que possibilitem uma cooperação activa. É igualmente fundamental ir ao encontro das capacidade intactas de maneira a possibilitar a aquisição de novos(s) comportamento(s) que tenham um impacte positivo nas queixas, sinais, sintomas, incapacidade e disfuncionalidade apresentados pelo/a utente. Uma vez que a própria conceptualização do termo traduzirá aquilo que se pretende avaliar,será efectuada uma reflexão detalhada acerca dos instrumentos e definições que têm sido mais utilizadas para explorar o insight nas psicoses.Procurei, no meu trabalho de investigação, realçar e promover a importância que cada sujeito, alvo de intervenção, desempenha ao longo do seu processo de recuperação e na prevenção de recaídas. No seguimento dos objectivos acima descritos, para além da revisão teórica efectuada ao fenómeno em termos de conceptualização e estudos desenvolvidos na área de investigação, foi,neste estudo, realizada a contribuição para a validação do instrumento “Assessment of Insight in Psychosis: a re-standartization of a New Scale” de Marková & Berrios (2003).O fenómeno de insight escolhido pela Insight Scale, relata menos as mudanças vividas em relação à doença mental, e mais a actual consciência e articulação de tais mudanças. Tendo como base uma abordagem psicopedagógica, o fenómeno do insight aqui explorado assentou numa perspectiva reabilitativa, actual e multidimensional, que fosse para além das dimensões clínicas tradicionais. Neste sentido é apresentada uma escala original, intitulada “Escala de Avaliação do Insight e Identificação das Necessidades em Pessoas com Psicose”, bem como um modelo de intervenção psicopedagógico breve, assente nos pressupostos descritos ao longo do trabalho.-----------------------------------------ABSTRACT: The importance of insight in people with mental illnesses was first studied in psychiatry, in the first decades of the 20th century, by people as important as Lewis (1934) and Jaspers (1959). However, this field of investigation was left unexplored for many years. Only in the last decade has this phenomenon become the object of numerous scientific investigations, having been given special attention by its investigators. For this reason a significant number of instruments for evalauting insight in psychotic disorders were developed. Since then many papers have been published, which has allowed for a more in depth knowledge on the subject. Therefore, in recent years, the concept of insight has been developed in an attempt to clarify its compexity. A once dichotomic phenomenon, described in terms of presence or absence, became considered multidimensional, which made the identification of different levels of insight and different dimensions possible. Current concepts categorize insight into five dimensions: the awareness of the patient in relation to his/her mental illness, the awareness of the patient in relation to the social consequences of his/her illness, the awareness of the need for treatment, the awareness of the symptoms and the explanation of those symptoms in relation to the illness. The lack of insight in psychiatry, in general terms, and as this phenomenon has been described, the lack of awareness of having a mental illness, represents one of the most common symptoms of schizophrenia and affects a big part of the population that suffer from this illness. It is estimated that bewteen 50 and 80 per cent of patients with schizophrenia do not believe that they are ill, which, consequently has a big impact in the process of adherence to treatment. It is still not possible, however, to identify all the factors that determine the lack of insight in schizophrenics. There are psychological, social and cultural influences that almost certainly play their role in the lack of insight registered in this pathology.Since the impact of scizophrenia is felt in many aspects of the individual’s life, its effective treatment should be directed at various levels, including the improvement of insight. One of the objectives of this study is to explore the relationship between the level of insight in psychosis and the clinical and sociodemographic variables, the psychopathology and its global functioning. As well as the clinical and sociodemographic variables, there are of course important individual components that contribute to the level of insight seen in each patient, for example, their level of inteligence, personality, culture, past experiences, memory, etc. The clinical, emotional and/or intelectual nature of the term helps us understand the difficulty that lies in its interpretation as well as in its comprehension. Therefore, the definitions attributed to the term are very different and vary according to the theoretical training of the investigator. It is intended, from this identification/understanding, to promote the quality of life of these people through the development of new findings that might enable an active cooperation. It is equally fundamental to observe their unimpaired capacities in order to enable the acquisition of new behaviour(s) that have a positive impact on the complaints, signs, symptoms, incapacity and disfunctioning seen in the patient.As the actual comprehension of the term explains what we intend to evaluate, a detailed reflection is made on the instruments and definitions that have been used the most to explore insight in psychosis.In this investigation I tried to underline and promote the importance that each subject, undergoing medical intervention, plays during his/her process of recovery and prevention of relapses. Considering the above mentioned objectives, as well as a theoretical review of the phenomenon in terms of conceptualization and investigative studies developed, this study contributed to the validation of the instrument.The insight phenomenon chosen by the “Insight Scale”, records less changes experienced in relation to the mental illness and more actual awareness and articulation of these changes. Based on a psychopedagogical approach, the insight phenomenon explored here settled on a rehabilitation, current and multidimensional perspective that would go beyond the traditional clinical dimensions. For this reason an original scale entitled “Insight Evaluation Scale and Need Identification in Psychosis Patients” is presented, as well as a psychopedagogical intervention model soon to be used with admitted patients based on the presuppositions described in this study.

International duopoly with unknown costs

We consider two firms, located in different countries, selling the same homogeneous good in both countries. In each country there is a non negative tariff on imports of the good produced in the other country. We suppose that each firm has two different technologies, and uses one of them according to a certain probability distribution. The use of either one or the other technology affects the unitary production cost. We analyse the effect of the production costs uncertainty on the profits of the firms and also on the welfare of the governments.

Calibration, selection and mosaicing of SMART-1 AMIE images

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

A brincar e a aprender: a importância das atividades lúdicas em educação pré-escolar e ensino do 1.º ciclo do ensino básico

Relatório de estágio de mestrado em Educação Pré-Escolar e Ensino do 1.º Ciclo do Ensino Básico

Visió per computador en una plataforma basada en un DSP

En aquest projecte s'usa el servidor de vídeo d'Axis Communications 242s IV, basat en el DSP TMS320DM642 de Texas Instruments, com a plataforma per a la implementació d'un algorisme d'extracció de fons i pel desenvolupament d'una solució completa de comptatge de persones per a càmera zenital. En el primer cas, s'ha optimitzat i comparat el rendiment de l'algorisme amb el d'una versió per a PC per a avaluar el DSP com a processador per a lamigració d'una aplicació completa de vídeovigilància. En el segon cas s'han integrat tots els components del servidor en el desenvolupament del comptador per avaluar la plataforma com a base per a solucions completes.

Outpatient treatment of pulmonary embolism.

Pulmonary embolism (PE) is traditionally treated in hospital. Growing evidence from non randomized prospective studies suggests that a substantial proportion of patients with non-massive PE might be safely treated in the outpatient setting using low molecular weight heparins. Based on this evidence, professional societies started to recommend outpatient care for selected patients with non-massive PE. Despite these recommendations, outpatient treatment of non-massive PE appears to be uncommon in clinical practice. The major barriers to PE outpatient care are, firstly, the uncertainty as how to identify low risk patients with PE who are candidates for outpatient care and secondly the lack of high quality evidence from randomized trials demonstrating the safety of PE outpatient care compared to traditional inpatient management. Also, although clinical prognostic models, echocardiography and cardiac biomarkers accurately identify low risk patients with PE in prospective studies, the benefit of risk stratification strategies based on these instruments should be demonstrated in prospective management studies and clinical trials before they can be implemented as decision aids to guide PE outpatient treatment. Before high quality evidence documenting the safety of an outpatient treatment approach is published, outpatient management of non-massive PE cannot be generally recommended.

Serum uric acid and adiposity: deciphering causality using a bidirectional Mendelian randomization approach.

Although the relationship between serum uric acid (SUA) and adiposity is well established, the direction of the causality is still unclear in the presence of conflicting evidences. We used a bidirectional Mendelian randomization approach to explore the nature and direction of causality between SUA and adiposity in a population-based study of Caucasians aged 35 to 75 years. We used, as instrumental variables, rs6855911 within the SUA gene SLC2A9 in one direction, and combinations of SNPs within the adiposity genes FTO, MC4R and TMEM18 in the other direction. Adiposity markers included weight, body mass index, waist circumference and fat mass. We applied a two-stage least squares regression: a regression of SUA/adiposity markers on our instruments in the first stage and a regression of the response of interest on the fitted values from the first stage regression in the second stage. SUA explained by the SLC2A9 instrument was not associated to fat mass (regression coefficient [95% confidence interval]: 0.05 [-0.10, 0.19] for fat mass) contrasting with the ordinary least square estimate (0.37 [0.34, 0.40]). By contrast, fat mass explained by genetic variants of the FTO, MC4R and TMEM18 genes was positively and significantly associated to SUA (0.31 [0.01, 0.62]), similar to the ordinary least square estimate (0.27 [0.25, 0.29]). Results were similar for the other adiposity markers. Using a bidirectional Mendelian randomization approach in adult Caucasians, our findings suggest that elevated SUA is a consequence rather than a cause of adiposity.

Avaruusinstrumentin mekaniikkasuunnittelu

Tämän insinöörityön tarkoituksena on kehittää avaruusinstrumentti, joka on osa Euroopan avaruusjärjestön ESA:n ja Japanin avaruusjärjestön JAXA:n BepiColombo-yhteistyöhanketta. Satelliitti lähetetään Merkurius-planeetan kiertoradalle vuonna 2013. Avaruusaluksen matka Merkuriukseen kestää yhteensä kuusi vuotta ja on perillä vuonna 2019. Yksi BepiColombo-satelliitin tieteellisistä instrumenteista on Oxford Instruments Analytical Oy:n kehittämä SIXS-instrumentti (Solar Intensity X-ray and particle Spectrometer). Instrumentin tarkoituksena on mitata auringosta tulevaa röntgen- ja partikkelisäteilyä. Se toimii yhteistyössä Merkuriuksen pintaa mittaavan MIXS-instrumentin (Mercury Imaging X-ray Spectrometer) kanssa. Tuloksista pystytään analysoimaan ne alkuaineet, joista Merkuriuksen pinta koostuu. Työn alussa esitellään teoriataustaa alkuaineiden mittauksesta niiltä osin, kuin se tämän työn kannalta on tarpeellista. Työssä syvennytään tarkemmin auringosta tulevan säteilyn mittauksesta vastaavan instrumentin tekniikkaan ja mekaniikkasuunnitteluun. Instrumentin lämpöteknisestä suunnittelusta, värähtelymittauksista ja lujuusanalyysista on työhön sisällytetty pääasiat. Työn tuloksena on kehitetty instrumenttiin tulevan partikkelidetektorin prototyyppi sekä instrumenttikotelon malli. Lopullisen koon instrumenttikotelolle määrittää vaadittavan elektroniikan viemä tila. Mittalaitteen kehitystyö jatkuu Oxford Instruments Analytical Oy:ssä vuoteen 2011 saakka.

Desenvolvimentos estimados de custo amortizado e imparidade, segundo SNCRF - caso prático

O tema do Trabalho de Fim de Curso - “Desenvolvimentos Estimados de Custo Amortizado e Imparidade segundo SNCRF”, insere-se no âmbito da conclusão da Licenciatura em Contabilidade e Administração – Ramo Administração e Controlo Financeiro ministrada pelo ISCEE – Instituto Superior de Ciências Económicas e Empresariais. O trabalho ora apresentado, espelha uma análise sumária das normas internacionais e do novo normativo nacional no que diz respeito aos instrumentos financeiros com foco em tratamento contabilístico dado pelo método de custo amortizado e reconhecimento de perda por imparidade. Foi preparado com base em consulta de bibliografia especializada e normativos estabelecidos no país, pois permitirá ter acesso tanto a conteúdos teóricos como práticos o que implica um estudo mais abrangente de todos os recursos disponíveis. O desenvolvimento da temática foi orientado numa primeira etapa através de pesquisa necessária a construção do referencial teórico centrado por um lado na evolução teórica das normas internacionais sobre os instrumentos financeiros e consequentemente o tratamento dado pela nossa norma. Na segunda etapa, os casos práticos apresentam os principais casos de contabilização dos instrumentos financeiros utilizando o método de custo amortizado, e reconhecimento de imparidade de acordo com o SNCRF, e a conclusão que se chegou é que o custo amortizado implica a utilização do método de taxa de juro efectiva menos qualquer perda por imparidade, sendo que o método de taxa de juro efectiva distribui os pagamentos e recebimentos dos juros ao longo do período do instrumento financeiro aplicando a taxa de juro efectiva ao valor a transportar do activo ou de passivo de cada período, e uma entidade que usa o método de custo amortizado reconhece os activos financeiros e passivos financeiros pelo seu valor líquido no balanço, e à data de cada relato financeiro deve avaliar a imparidade de todos os activos financeiros e reconhecer perdas por imparidade, visto que, a imparidade representa uma redução no valor de um activo financeiro ou seja reflecte a depreciação (perda permanente) do valor de um activo financeiro e verifica quando a quantia recuperável for superior ao seu valor contabilístico.

Outpatient treatment of pulmonary embolism

Pulmonary embolism (PE) is traditionally treated in hospital. Growing evidence from non randomized prospective studies suggests that a substantial proportion of patients with non-massive PE might be safely treated in the outpatient setting using low molecular weight heparins. Based on this evidence, professional societies started to recommend outpatient care for selected patients with non-massive PE. Despite these recommendations, outpatient treatment of non-massive PE appears to be uncommon in clinical practice. The major barriers to PE outpatient care are, firstly, the uncertainty as how to identify low risk patients with PE who are candidates for outpatient care and secondly the lack of high quality evidence from randomized trials demonstrating the safety of PE outpatient care compared to traditional inpatient management. Also, although clinical prognostic models, echocardiography and cardiac biomarkers accurately identify low risk patients with PE in prospective studies, the benefit of risk stratification strategies based on these instruments should be demonstrated in prospective management studies and clinical trials before they can be implemented as decision aids to guide PE outpatient treatment. Before high quality evidence documenting the safety of an outpatient treatment approach is published, outpatient management of non-massive PE cannot be generally recommended.

The many uses of regulatory impact assessment: A meta-analysis of EU and UK cases

Research on regulation has crossed paths with the literature on policy instruments, showing that regulatory policy instruments contain cognitive and normative beliefs about policy. Thus, their usage stacks the deck in favor of one type of actor or one type of regulatory solution. In this article, we challenge the assumption that there is a predetermined relationship between ideas, regulatory policy instruments, and outcomes. We argue that different combinations of conditions lead to different outcomes, depending on how actors use the instrument. Empirically, we analyze 31 EU and UK case studies of regulatory impact assessment (RIA) - a regulatory policy instrument that has been pivotal in the so-called better regulation movement. We distinguish four main usages of RIA, that is, political, instrumental, communicative, and perfunctory. We find that in our sample instrumental usage is not so rare and that the contrast between communicative and political usages is less stark than is commonly thought. In terms of policy recommendations, our analysis suggests that there may be different paths to desirable outcomes. Policymakers should therefore explore different combinations of conditions leading to the usages they deem desirable rather than arguing for a fixed menu of variables.