Impostos diferidos: uma análise à sua contabilização mediante a dimensão das empresas

Dissertação de Mestrado Apresentado ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do grau de Mestre em Contabilidade e Finanças, sob a orientação de: Orientador: Doutor José Campos Amorim Coorientadora: Doutora Albertina Paula Monteiro

Electrorheological characterization of dispersions in silicone oil of encapsulated liquid crystal 4-n-penthyl-4 '-cyanobiphenyl in polyvinyl alcohol and in silica

The electrorheological (ER) effect is known as the change in the apparent viscosity upon the application of an external electric field perpendicular to the flow direction. In this work we present the electrorheological behaviour of suspensions in silicone oil of two different dispersed phases: foams of liquid crystal 4-n-penthyl-4'-cyanobiphenyl (5CB) encapsulated in polyvinyl alcohol (PVA) and nano/microspheres of 5CB encapsulated in silica. We will present the viscosity curves under the application of an electric field ranging between 0 and 3 kV mm(-1). The ER effect was observed for the suspensions of 5CB/PVA but not in the case of 5CB/silica. For the case of the suspensions of 5CB/PVA, the effect of the viscosity of the continuum phase and the concentration of the dispersed phase was analysed, showing that the enhancement of the viscosity of the suspension increases with the concentration, as expected, however the continuum phase viscosity has no significant effect, at least in the investigated viscosity range.

Properties and Sustainability of Biodiesel from Animal Fats and Fish Oil

This work presents and analyses the fat and fuel properties and the methyl ester profile of biodiesel from animal fats and fish oil (beef tallow, pork lard, chicken fat and sardine oil). Also, their sustainability is evaluated in comparison with rapeseed biodiesel and fossil diesel, currently the dominant liquid fuels for transportation in Europe. Results show that from a technological point of view it is possible to use animal fats and fish oil as feedstock for biodiesel production. From the sustainability perspective, beef tallow biodiesel seems to be the most sustainable one, as its contribution to global warming has the same value of fossil diesel and in terms of energy efficiency it has the best value of the biodiesels under consideration. Although biodiesel is not so energy efficient as fossil diesel there is room to improve it, for example, by replacing the fossil energy used in the process with renewable energy generated using co-products (e.g. straw, biomass cake, glycerine).

Biological activities and oil properties of Origanum glandulosum Desf: a review

Origanum glandulosum Desf. (Species endemic of North Africa: Tunisia and Algeria) is important medicinally as it has antimicrobial, antifungal, antioxidant, antibacterial, antithrombin, antimutagenic, angiogenic, antiparasetic and antihyperglycaemic activities. Phytochemical investigations of the species of this genus have resulted in the extraction of a number of important bioactive compounds. This emphasizes on the need of extensive study for reporting the additional information on the medicinal importance, the biological activities and properties of oil of other unattended species of Origanum glandulosum. © 2015 Springer-Verlag France.

Two-loop stability of a complex singlet extended Standard Model

Motivated by the dark matter and the baryon asymmetry problems, we analyze a complex singlet extension of the Standard Model with a Z(2) symmetry (which provides a dark matter candidate). After a detailed two-loop calculation of the renormalization group equations for the new scalar sector, we study the radiative stability of the model up to a high energy scale (with the constraint that the 126 GeV Higgs boson found at the LHC is in the spectrum) and find it requires the existence of a new scalar state mixing with the Higgs with a mass larger than 140 GeV. This bound is not very sensitive to the cutoff scale as long as the latter is larger than 10(10) GeV. We then include all experimental and observational constraints/measurements from collider data, from dark matter direct detection experiments, and from the Planck satellite and in addition force stability at least up to the grand unified theory scale, to find that the lower bound is raised to about 170 GeV, while the dark matter particle must be heavier than about 50 GeV.

The study of lead white oil paints: a molecular approach to the whites of Amadeo de Souza-Cardoso

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Conservação e Restauro

Pozzolanic activity of oil-refining catalyst: evaluation by electron and atomic microscopy

The reuse of waste fluid catalytic cracking (FCC) catalyst as partial surrogate for cement can reduce the environmental impact of both the oil-refinery and cement production industries [1,2]. FCC catalysts can be considered as pozzolanic materials since in the presence of water they tend to chemically react with calcium hydroxide to produce compounds possessing cementitious properties [3,4]. In addition, partial replacement of cement with FCC catalysts can enhance the performance of pastes and mortars, namely by improving their compressive strength [5,6]. In the present work the reaction of waste FCC catalyst with Ca(OH)2 has been investigated after a curing time of 28 days by scanning electron microscopy (SEM) with electron backscattered signal (BSE) combined with X-ray energy dispersive spectroscopy (EDS) carried out with a JEOL JSM 7001F instrument operated at 15 kV coupled to an INCA pentaFetx3 Oxford spectrometer. The polished cross-sections of FCC particles embedded in resin have also been evaluated by atomic force microscopy (AFM) in contact mode (CM) using a NanoSurf EasyScan 2 instrument. The SEM/EDS results revealed that an inward migration of Ca occurred during the reaction. A weaker outward migration of Si and Al was also apparent (Fig. 1). The migration of Ca was not homogeneous and tended to follow high-diffusivity paths within the porous waste FCC catalyst particles. The present study suggests that the porosity of waste FCC catalysts is key for the migration/reaction of Ca from the surrounding matrix, playing an important role in the pozzolanic activity of the system. The topography images and surface roughness parameters obtained by atomic force microscopy can be used to infer the local porosity in waste FCC catalyst particles (Fig. 2).

Inspecção, diagnóstico e projecto no âmbito da reabilitação de edifícios antigos do Porto

Mestre em Engenharia Civil - Especialização em Estruturas

Road drivers performance appraisal using a MCDA method: a case study in the road transport company

Performance evaluation increasingly assumes a more important role in any organizational environment. In the transport area, the drivers are the company’s image and for this reason it is important to develop and increase their performance and commitment to the company goals. This evaluation can be used to motivate driver to improve their performance and to discover training needs. This work aims to create a performance appraisal evaluation model of the drivers based on the multi-criteria decision aid methodology. The MMASSI (Multicriteria Methodology to Support Selection of Information Systems) methodology was adapted by using a template supporting the evaluation according to the freight transportation company in study. The evaluation process involved all drivers (collaborators being evaluated), their supervisors and the company management. The final output is a ranking of the drivers, based on their performance, for each one of the scenarios used.

Lean and quality management integration: improvement program implementation in a service company

Lean Thinking is an important pillar in the success of any program of continuous improvement process. Its tools are useful means in the analysis, control and organization of important data for correct decision making in organizations. This project had as main objective the design of a program of quality improvement in Eurico Ferreira, S.A., based on the evaluation of customer satisfaction and the implementation of 5S. Subsequently, we have selected which business area of the company to address. After the selection, there was an initial diagnostic procedure, identifying the various points of improvement to which some tools of Lean Thinking have been applied, in particular Value Stream Mapping and 5S methodology. With the first, we were able to map the current state of the process in which all stakeholders were represented as well as the flow of materials and information throughout the process. The 5S methodology allowed to act on the wastage, identifying and implementing various process improvements.

Aplicação da metodologia Kaizen em gestão de armazém de peças

Mestrado em Engenharia Mecânica - Especialização em Gestão Industrial

The web feature service: transaction standard: an example of prototype implementation

Trabalho de Projecto apresentado como requisito parcial para obtenção do grau de Mestre em Ciência e Sistemas de Informação Geográfica

Dimensionamento de soluções de vigas pré-esforçadas por pós-tensão, pré-fabricadas in situ para tabuleiros de pontes e viadutos

Mestrado em Engenharia Civil – Ramo Estruturas

Estudo da Viabilidade Técnico-Económica de umm Sistema de Cogeração para um Complexo de Piscinas Interiores

A presente dissertação centrou-se no estudo técnico-económico de dois cenários futuros para a continuação de fornecimento de energia térmica a um complexo de piscinas existente na região do vale do Tâmega. Neste momento a central de cogeração existente excedeu a sua licença de utilização e necessita de ser substituída. Os dois cenários em estudo são a compra de uma nova caldeira, a gás natural, para suprir as necessidades térmicas da caldeira existente a fuelóleo, ou o uso de um sistema de cogeração compacto que poderá estar disponível numa empresa do grupo. No primeiro cenário o investimento envolvido é cerca de 456 640 € sem proveitos de outra ordem para além dos requisitos térmicos, mas no segundo cenário os resultados são bem diferentes, mesmo que tenha de ser realizado o investimento de 1 000 000 € na instalação. Para este cenário foi efetuado um levantamento da legislação nacional no que toca à cogeração, recolheram-se dados do edifício como: horas de funcionamento, número de utentes, consumos de energia elétrica, térmica, água, temperatura da água das piscinas, temperatura do ar da nave, assim como as principais características da instalação de cogeração compacta. Com esta informação realizou-se o balanço de massa e energia e criou-se um modelo da nova instalação em software de modelação processual (Aspen Plus® da AspenTech). Os rendimentos térmico e elétrico obtidos da nova central de cogeração compacta foram, respetivamente, de 38,1% e 39,8%, com uma percentagem de perdas de 12,5% o que determinou um rendimento global de 78%. A avaliação da poupança de energia primária para esta instalação de cogeração compacta foi de 19,6 % o que permitiu concluir que é de elevada eficiência. O modelo criado permitiu compreender as necessidades energéticas, determinar alguns custos associados ao processo e simular o funcionamento da unidade com diferentes temperaturas de ar ambiente (cenários de verão e inverno com temperaturas médias de 20ºC e 5ºC). Os resultados revelaram uma diminuição de 1,14 €/h no custo da electricidade e um aumento do consumo de gás natural de 62,47 €/h durante o período mais frio no inverno devido ao aumento das perdas provocadas pela diminuição da temperatura exterior. Com esta nova unidade de cogeração compacta a poupança total anual pode ser, em média, de 267 780 € admitindo um valor para a manutenção de 97 698 €/ano. Se assim for, o projeto apresenta um retorno do investimento ao fim de 5 anos, com um VAL de 1 030 430 € e uma taxa interna de rentabilidade (TIR) de 14% (positiva, se se considerar a taxa de atualização do investimento de 3% para 15 anos de vida). Apesar do custo inicial ser elevado, os parâmetros económicos mostram que o projeto tem viabilidade económica e dará lucro durante cerca de 9 anos.

Integrated Management of Cloud Computing Resources

Lunacloud is a cloud service provider with offices in Portugal, Spain, France and UK that focus on delivering reliable, elastic and low cost cloud Infrastructure as a Service (IaaS) solutions. The company currently relies on a proprietary IaaS platform - the Parallels Automation for Cloud Infrastructure (PACI) - and wishes to expand and integrate other IaaS solutions seamlessly, namely open source solutions. This is the challenge addressed in this thesis. This proposal, which was fostered by Eurocloud Portugal Association, contributes to the promotion of interoperability and standardisation in Cloud Computing. The goal is to investigate, propose and develop an interoperable open source solution with standard interfaces for the integrated management of IaaS Cloud Computing resources based on new as well as existing abstraction libraries or frameworks. The solution should provide bothWeb and application programming interfaces. The research conducted consisted of two surveys covering existing open source IaaS platforms and PACI (features and API) and open source IaaS abstraction solutions. The first study was focussed on the characteristics of most popular open source IaaS platforms, namely OpenNebula, OpenStack, CloudStack and Eucalyptus, as well as PACI and included a thorough inventory of the provided Application Programming Interfaces (API), i.e., offered operations, followed by a comparison of these platforms in order to establish their similarities and dissimilarities. The second study on existing open source interoperability solutions included the analysis of existing abstraction libraries and frameworks and their comparison. The approach proposed and adopted, which was supported on the conclusions of the carried surveys, reuses an existing open source abstraction solution – the Apache Deltacloud framework. Deltacloud relies on the development of software driver modules to interface with different IaaS platforms, officially provides and supports drivers to sixteen IaaS platform, including OpenNebula and OpenStack, and allows the development of new provider drivers. The latter functionality was used to develop a new Deltacloud driver for PACI. Furthermore, Deltacloud provides a Web dashboard and REpresentational State Transfer (REST) API interfaces. To evaluate the adopted solution, a test bed integrating OpenNebula, Open- Stack and PACI nodes was assembled and deployed. The tests conducted involved time elapsed and data payload measurements via the Deltacloud framework as well as via the pre-existing IaaS platform API. The Deltacloud framework behaved as expected, i.e., introduced additional delays, but no substantial overheads. Both the Web and the REST interfaces were tested and showed identical measurements. The developed interoperable solution for the seamless integration and provision of IaaS resources from PACI, OpenNebula and OpenStack IaaS platforms fulfils the specified requirements, i.e., provides Lunacloud with the ability to expand the range of adopted IaaS platforms and offers a Web dashboard and REST API for the integrated management. The contributions of this work include the surveys and comparisons made, the selection of the abstraction framework and, last, but not the least, the PACI driver developed.