Custo histórico versus justo valor

Oriêntador: Mestre Carlos Pedro

NCRF 9 – locações: implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria ORIENTAÇÃO: DR. JOÃO COSTA

A Manipulação de resultados em Portugal através do Goodwill

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Doutor José Manuel da Veiga Pereira

Data mining techniques contributions to support electrical vehicle demand response

The introduction of Electric Vehicles (EVs) together with the implementation of smart grids will raise new challenges to power system operators. This paper proposes a demand response program for electric vehicle users which provides the network operator with another useful resource that consists in reducing vehicles charging necessities. This demand response program enables vehicle users to get some profit by agreeing to reduce their travel necessities and minimum battery level requirements on a given period. To support network operator actions, the amount of demand response usage can be estimated using data mining techniques applied to a database containing a large set of operation scenarios. The paper includes a case study based on simulated operation scenarios that consider different operation conditions, e.g. available renewable generation, and considering a diversity of distributed resources and electric vehicles with vehicle-to-grid capacity and demand response capacity in a 33 bus distribution network.

Histogram-based DNA analysis for the visualization of chromosome, genome and species information

We describe a novel approach to explore DNA nucleotide sequence data, aiming to produce high-level categorical and structural information about the underlying chromosomes, genomes and species. The article starts by analyzing chromosomal data through histograms using fixed length DNA sequences. After creating the DNA-related histograms, a correlation between pairs of histograms is computed, producing a global correlation matrix. These data are then used as input to several data processing methods for information extraction and tabular/graphical output generation. A set of 18 species is processed and the extensive results reveal that the proposed method is able to generate significant and diversified outputs, in good accordance with current scientific knowledge in domains such as genomics and phylogenetics.

VPP´s multi-level negotiation in smart grids and competitive electricity markets

The increase of distributed generation (DG) has brought about new challenges in electrical networks electricity markets and in DG units operation and management. Several approaches are being developed to manage the emerging potential of DG, such as Virtual Power Players (VPPs), which aggregate DG plants; and Smart Grids, an approach that views generation and associated loads as a subsystem. This paper presents a multi-level negotiation mechanism for Smart Grids optimal operation and negotiation in the electricity markets, considering the advantages of VPPs’ management. The proposed methodology is implemented and tested in MASCEM – a multiagent electricity market simulator, developed to allow deep studies of the interactions between the players that take part in the electricity market negotiations.

Ant colony search algorithm for the optimal power flow problem

To maintain a power system within operation limits, a level ahead planning it is necessary to apply competitive techniques to solve the optimal power flow (OPF). OPF is a non-linear and a large combinatorial problem. The Ant Colony Search (ACS) optimization algorithm is inspired by the organized natural movement of real ants and has been successfully applied to different large combinatorial optimization problems. This paper presents an implementation of Ant Colony optimization to solve the OPF in an economic dispatch context. The proposed methodology has been developed to be used for maintenance and repairing planning with 48 to 24 hours antecipation. The main advantage of this method is its low execution time that allows the use of OPF when a large set of scenarios has to be analyzed. The paper includes a case study using the IEEE 30 bus network. The results are compared with other well-known methodologies presented in the literature.

A data-mining-based methodology for transmission expansion planning

In recent decades, all over the world, competition in the electric power sector has deeply changed the way this sector’s agents play their roles. In most countries, electric process deregulation was conducted in stages, beginning with the clients of higher voltage levels and with larger electricity consumption, and later extended to all electrical consumers. The sector liberalization and the operation of competitive electricity markets were expected to lower prices and improve quality of service, leading to greater consumer satisfaction. Transmission and distribution remain noncompetitive business areas, due to the large infrastructure investments required. However, the industry has yet to clearly establish the best business model for transmission in a competitive environment. After generation, the electricity needs to be delivered to the electrical system nodes where demand requires it, taking into consideration transmission constraints and electrical losses. If the amount of power flowing through a certain line is close to or surpasses the safety limits, then cheap but distant generation might have to be replaced by more expensive closer generation to reduce the exceeded power flows. In a congested area, the optimal price of electricity rises to the marginal cost of the local generation or to the level needed to ration demand to the amount of available electricity. Even without congestion, some power will be lost in the transmission system through heat dissipation, so prices reflect that it is more expensive to supply electricity at the far end of a heavily loaded line than close to an electric power generation. Locational marginal pricing (LMP), resulting from bidding competition, represents electrical and economical values at nodes or in areas that may provide economical indicator signals to the market agents. This article proposes a data-mining-based methodology that helps characterize zonal prices in real power transmission networks. To test our methodology, we used an LMP database from the California Independent System Operator for 2009 to identify economical zones. (CAISO is a nonprofit public benefit corporation charged with operating the majority of California’s high-voltage wholesale power grid.) To group the buses into typical classes that represent a set of buses with the approximate LMP value, we used two-step and k-means clustering algorithms. By analyzing the various LMP components, our goal was to extract knowledge to support the ISO in investment and network-expansion planning.

A motivação dos colaboradores nas organizações em contexto de crise económica

Mestrado em Controlo e Gestão dos Negócios

A influência da reeducação vestibular nas medidas objetivas e subjetivas em pacientes com défice vestibular periférico unilateral

Mestrado em Fisioterapia.

Os departamentos curriculares e as práticas de colaboração docente

Dissertação de Mestrado, Educação (Administração e Organização Escolar), 7 de Fevereiro de 2014, Universidade dos Açores.

Perceção do consumidor sobre marcas de lacticínios dos Açores

Dissertação de Mestrado, Ciências Económicas e Empresariais, 6 de Dezembro de 2012, Universidade dos Açores.

Monitorização integrada para sistemas de alimentação distribuídos

Mestrado em Engenharia Electrotécnica e de Computadores

As imagens dos manuais escolares: representações mentais de professores e alunos relativamente à presença de imagens nos manuais escolares e à sua eficácia pedagógica

Sendo o manual escolar o recurso pedagógico mais utilizado por alunos e professores foi realizada uma investigação tendo por objectivo avaliar qualitativamente a forma comunicacional de um conjunto de manuais escolares do 2º ciclo do ensino básico1. A importância atribuída atualmente à imagem é patente nos manuais escolares, sob pretexto de se tornarem mais apelativos e mais eficazes. Tal como em outras áreas em que a quantidade de imagens acaba por se transformar em poluição visual porque o ser humano não tem capacidade para reagir, simultaneamente, a um demasiado número de estímulos, nas estratégias comunicacionais dos manuais escolares este problema deve ser acautelado porque delas depende a sua qualidade pedagógica. As investigações não comprovam que exista uma relação direta entre a presença de ilustrações num texto e o aumento da sua compreensão. Pelo contrário, há estudos que sugerem que muitas ilustrações falham como potenciadoras da aprendizagem. Neste sentido, da investigação referida, consta uma análise ao rácio imagem/texto e uma auscultação a dois grupos de amostra - professores e alunos – sobre alguns aspectos gerais relativos à presença e eficácia pedagógica das ilustrações dos manuais escolares. Destacamos que, no caso dos alunos, apesar do seu nível de literacia ter constituído um obstáculo ao tratamento das questões, optámos por apresentar as suas respostas.

Satisfação com o trabalho em contexto organizacional: um estudo de caso, na Empresa de Eletricidade dos Açores

Dissertação de Mestrado, Sociologia, 24 de Março de 2014, Universidade dos Açores.