A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal

Dissertação de mestrado em Direito Tributário e Fiscal

Newtonize this!: um jogo de computador para auxiliar os alunos do Ensino Básico e Secundário no estudo da Mecânica

Relatório da atividade profissional de mestrado em Ciências - Formação Contínua de Professores (área de especialização em Física e Química)

Relatório de atividade profissional

Relatório de atividade profissional de mestrado em Ciências - Formação Contínua de Professores (área de especialização em Biologia e Geologia)

O uso das palavras: estatuto da comunicação oral nas aulas de Português e de Espanhol

Relatório de estágio de mestrado em Ensino do Português no 3º ciclo do Ensino Básico e Ensino Secundário e do Espanhol nos Ensinos Básico e Secundário

O ensino da escrita: produção de crónicas

Relatório de estágio de mestrado em Ensino do Português no 3º Ciclo do Ensino Básico e do Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário

Dos ciclos e sistemas aos interstícios de Creixomil: entre o seu conhecimento e transformação potencial

Dissertação de mestrado integrado em Arquitectura (área de especialização em Território)

Mobilidade social, identidade e valores: o regresso de emigrantes no Minho

Dissertação de mestrado em Sociologia (área de especialização em Políticas Comunitárias e Cooperação Territorial)

An analysis of Directive IORP II

Mestrado em Ciências Actuariais

An investigation into system security requirements and implementation in an Application Service Provider (ASP) environment

Although the ASP model has been around for over a decade, it has not achieved the expected high level of market uptake. This research project examines the past and present state of ASP adoption and identifies security as a primary factor influencing the uptake of the model. The early chapters of this document examine the ASP model and ASP security in particular. Specifically, the literature and technology review chapter analyses ASP literature, security technologies and best practices with respect to system security in general. Based on this investigation, a prototype to illustrate the range and types of technologies that encompass a security framework was developed and is described in detail. The latter chapters of this document evaluate the practical implementation of system security in an ASP environment. Finally, this document outlines the research outputs, including the conclusions drawn and recommendations with respect to system security in an ASP environment. The primary research output is the recommendation that by following best practices with respect to security, an ASP application can provide the same level of security one would expect from any other n-tier client-server application. In addition, a security evaluation matrix, which could be used to evaluate not only the security of ASP applications but the security of any n-tier application, was developed by the author. This thesis shows that perceptions with regard to fears of inadequate security of ASP solutions and solution data are misguided. Finally, based on the research conducted, the author recommends that ASP solutions should be developed and deployed on tried, tested and trusted infrastructure. Existing Application Programming Interfaces (APIs) should be used where possible and security best practices should be adhered to where feasible.

Hepatology - A Clinical Textbook, Fifth Edition

Hepatology is an ever - changing field. The editors and authors of Hepatology − A Clinical Textbook have made every effort to provide information that is accurate and complete as of thedate of publication. However, in view of the rapid changes occurring in medical science, as well as the possibility of human error, this book may contain technical inaccuracies, typographical or other errors. Readers are advised to check the product information currently provided by the manufacturer of each drug to be administered to verify the recommen ded dose, the method and duration of administration, and contraindications. It is the responsibility of the treating physician who relies on experience and knowledge about the patient to determine dosages and the best treatment for the patient. The informa tion contained herein is provided "as is" and without warranty of any kind. The editors and Flying Publisher & Kamps disclaim responsibility for any errors or omissions or for results obtained from the use of information contained herein.

Short Guide to Hepatitis C

Hepatitis C is a rapidly developing area of medicine – diagnostic tools are ever more refined, and entirely new treatments and treatment strategies are arriving, with more on the horizon. And because the virus affects such a large and varying population – up to 170 million at last count – we think it is important to have a pocket reference especially devoted to hepatitis C. We look forward to your comments on the usefulness of our 2014 Short Guide to Hepatitis C, which is an expansion and update of the HCV chapters in Hepatology – A Clinical Textbook (2014), also published by Flying Publisher. As always, we invite qualified people everywhere to translate this book into other languages, and make them available widely. This web-based free-of- harge concept is made possible by unrestricted educational grants from the pharmaceutical industry and has allowed the material to reach countries usually not covered by print media. We are convinced that this new pocket guide concept, focusing here on hepatitis C, will become a valuable source of information for our readers.

Anatomy at a Glance

The study of anatomy has changed enormously in the last few decades. No longer do medical students have to spend long hours in the dissecting room searching fruitlessly for the otic ganglion or tracing the small arteries that form the anastomosis round the elbow joint. They now need to know only the basic essentials of anatomy with particular emphasis on their clinical relevance and this is a change that is long overdue. However, students still have examinations to pass and in this book the authors, a surgeon and an anatomist, have tried to provide a means of rapid revision without any frills. To this end, the book follows the standard format of the at a Glance series and is arranged in short, easily digested chapters, written largely in note form, with the appropriate illustrations on the facing page. Where necessary, clinical applications are included in italics and there are a number of clinical illustrations. We thus hope that this book will be helpful in revising and consolidating the knowledge that has been gained from the dissecting room and from more detailed and explanatory textbooks.

Hydrographical and biological investigations in Norwegian fiords / by O. Nordgaard. The protist plankton and the diatoms in bottom samples / by E. Jørgensen. With 21 plates and 10 figures in the text.

chapters 3-4

Leniency programs, antitrust enforcement and multimarket contact : three essays in industrial organization

The Layout of My Thesis This thesis contains three chapters in Industrial Organization that build on the work outlined above. The first two chapters combine leniency programs with multimarket contact and provide a thorough analysis of the potential effects of Amnesty Plus and Penalty Plus. The third chapter puts the whole discussion on leniency programs into perspective by examining other enforcement tools available to an antitrust authority. The main argument in that last chapter is that a specific instrument can only be as effective as the policy in which it is embedded. It is therefore important for an antitrust authority to know how it best accompanies the introduction or modification of a policy instrument that helps deterrence. INTRODUCTION Chapter 1 examines the efféct of Amnesty Plus and Penalty Plus on the incentives of firms to report cartel activities. The main question is whether the inclusion of these policies in a leniency program undermine the effectiveness of the latter by discouraging the firms to apply for amnesty. The model is static and focus on the ex post incentives of firms to desist from collusion. The results suggest that, because Amnesty Plus and Penalty Plus encourage the reporting of a second cartel after a first detection, a firm, anticipating this, may be reluctant to seek leniency and to report in the first place. However, the effect may also go in the opposite direction, and Amnesty Plus and Penalty Plus may encourage the simultaneous reporting of two cartels. Chapter 2 takes this idea further to the stage of cartel formation. This chapter provides a complete characterization of the potential anticompetitive and procompetitive effects of Amnesty Plus in a infinitely repeated game framework when the firms use their multimarket contact to harshen punishment. I suggest a clear-cut policy rule that prevents potential adverse effects and thereby show that, if policy makers follow this rule, a leniency program with Amnesty Plus performs better than one without. Chapter 3 characterizes the socially optimal enforcement effort of an antitrust authority and shows how this effort changes with the introduction or modification of specific policy instruments. The intuition is that the policy instrument may increase the marginal benefit of conducting investigations. If this effect is strong enough, a more rigorous detection policy becomes socially desirable.

Ghosts in contemporary African diasporic literature : re-visioning history, memory and identity

Starting from the observation that ghosts are strikingly recurrent and prominent figures in late-twentieth African diasporic literature, this dissertation proposes to account for this presence by exploring its various functions. It argues that, beyond the poetic function the ghost performs as metaphor, it also does cultural, theoretical and political work that is significant to the African diaspora in its dealings with issues of history, memory and identity. Toni Morrison's Beloved (1987) serves as a guide for introducing the many forms, qualities and significations of the ghost, which are then explored and analyzed in four chapters that look at Fred D'Aguiar's Feeding the Ghosts (1998), Gloria Naylor's Mama Day (1988), Paule Marshall's Praisesong for the Widow (1983) and a selection of novels, short stories and poetry by Michelle Cliff. Moving thematically through these texts, the discussion shifts from history through memory to identity as it examines how the ghost trope allows the writers to revisit sites of trauma; revise historical narratives that are constituted and perpetuated by exclusions and invisibilities; creatively and critically repossess a past marked by violence, dislocation and alienation and reclaim the diasporic culture it contributed to shaping; destabilize and deconstruct the hegemonic, normative categories and boundaries that delimit race or sexuality and envision other, less limited and limiting definitions of identity. These diverse and interrelated concerns are identified and theorized as participating in a project of "re-vision," a critical project that constitutes an epistemological as much as a political gesture. The author-based structure allows for a detailed analysis of the texts and highlights the distinctive shapes the ghost takes and the particular concerns it serves to address in each writer's literary and political project. However, using the ghost as a guide into these texts, taken collectively, also throws into relief new connections between them and sheds light on the complex ways in which the interplay of history, memory and identity positions them as products of and contributions to an African diasporic (literary) culture. If it insists on the cultural specificity of African diasporic ghosts, tracing its origins to African cultures and spiritualities, the argument also follows gothic studies' common view that ghosts in literary and cultural productions-like other related figures of the living dead-respond to particular conditions and anxieties. Considering the historical and political context in which the texts under study were produced, the dissertation makes connections between the ghosts in them and African diasporic people's disillusionment with the broken promises of the civil rights movement in the United States and of postcolonial independence in the Caribbean. It reads the texts' theoretical concerns and narrative qualities alongside the contestation of traditional historiography by black and postcolonial studies as well as the broader challenge to conventional notions such as truth, reality, meaning, power or identity by poststructuralism, postcolonialism or queer theory. Drawing on these various theoretical approaches and critical tools to elucidate the ghost's deconstructive power for African diasporic writers' concerns, this work ultimately offers a contribution to "speciality studies," which is currently emerging as a new field of scholarship in cultural theory.