Concorrência fiscal prejudicial

Mestrado em Fiscalidade

A importância dos preços de transferência interna na avaliação de desempenho

Mestrado em Controlo e Gestão dos Negócios

Qualidade do chocolate: estudo de alguns parâmetros

O chocolate é considerado uma emulsão complexa e um alimento de luxo, que durante o seu consumo provoca estímulos que activam os centros de prazer do cérebro Humano. Tendo em conta a importância deste alimento torna-se necessário estudar e avaliar a melhor forma de melhorar a qualidade do chocolate. Este trabalho teve como objectivo verificar e analisar a qualidade do processo de fabrico da massa de chocolate, no que respeita (i) a rastreabilidade das matérias-primas e do produto acabado e, por outro lado, (ii) determinar e estudar o efeito de alguns parâmetros do processo nas características da massa, através das variáveis viscosidade, tensão de corte, tensão de corte crítica (“yield value”) e granulometria. Estas variáveis foram medidas em massas de chocolate de leite com o nome de formulação CAI e provenientes das duas unidades fabris da empresa (UF1 e UF2). Os parâmetros estudados na UF1 foram a influência das conchas e dos ingredientes. Na UF2 estudou-se a influência dos inutilizados de fabrico e a influência dos inutilizados de fabrico juntamente com o efeito de um ingrediente que foi o açúcar. Os resultados da viscosidade, tensão de corte e tensão de corte crítica (“yield value”) foram analisados estatisticamente por análise de variância (ANOVA), recorrendo aos testes de Komolgorov-Smirnov, Shapiro-Wilk e de Levene para verificar as condições de aplicabilidade desta análise. Os resultados da granulometria como não aderiram a uma distribuição normal foram analisados pelo método não paramétrico de Kruskal-Wallis. Estas análises foram executadas no programa “Statistical Package for the Social Sciences” (SPSS). Pelos resultados obtidos, conclui-se que, para a UF1, a concha afecta a tensão de corte, viscosidade e a tensão de corte crítica do chocolate produzido, na medida em que existem diferenças entre as conchas estudadas. Para esta unidade conclui-se que os ingredientes também influenciam a granulometria da massa. No caso da UF2, conclui-se que a tensão de corte é afectada apenas pelo lote de açúcar, a viscosidade é afectada tanto pelo lote de açúcar como pela presença de inutilizados de fabrico e a tensão de corte crítica não é afectada por nenhum destes efeitos. A granulometria, nesta unidade é afectada pelos lotes de açúcar estudados.

Determination of airborne nanoparticles in elderly care centres

According to numerous studies, airborne nanoparticles have a potential to produce serious adverse human health effects when deposited into the respiratory tract. The most important parts of the lung are the alveolar regions with their enormous surface areas and potential to transfer nanoparticles into the blood stream. These effects may be potentiated in case of the elderly, since this population is more susceptible to air pollutants in general and more to nanoparticles than larger particles. The main goal of this investigation was to determine the exposure of institutionalized elders to nanoparticles using Nanoparticle Surface Area Monitor (NSAM) equipment to calculate the deposited surface area (DSA) of nanoparticles into elderly lungs. In total, 193 institutionalized individuals over 65 yr of age were examined in four elderly care centers (ECC). The occupancy daily pattern was achieved by applying a questionnaire, and it was concluded that these subjects spent most of their time indoors, including the bedroom and living room, the indoor microenvironments with higher prevalence of elderly occupancy. The deposited surface area ranged from 10 to 46 μm2/cm3. The living rooms presented significantly higher levels compared with bedrooms. Comparing PM10 concentrations with nanoparticles deposited surface area in elderly lungs, it is conceivable that living rooms presented the highest concentration of PM10 and were similar to the highest average DSA. The temporal distribution of DSA was also assessed. While data showed a quantitative fluctuation in values in bedrooms, high peaks were detected in living rooms.

Diagnosis of iron deficiency anemia in children of Northeast Brazil

OBJECTIVE: To diagnose iron deficiency anemia in children. METHODS: The study was conducted with a sample of 301 children aged six to 30 months attending public daycare centers in the city of Recife, Northeast Brazil, in 2004. The diagnoses of anemia were based on a combination of different hematological and biochemical parameters: hemoglobin, mean corpuscular volume, ferritin, C-reactive protein, transferrin saturation and transferrin receptor. The chi-square test and ANOVA were used in the statistical analysis. RESULTS: Of all children studied, 92.4% had anemia (Hb <110 g/L) and 28.9% had moderate/severe anemia (Hb <90 g/L). Lower levels of hemoglobin were found in children aged 6-17 months. Iron deficiency was found in 51.5% of children using ferritin (<12 μg/L) as parameter. Taking into consideration the combination of hemoglobin level, ferritin and transferrin receptor, 58.1% had anemia with iron deficiency, 34.2% had anemia without iron deficiency and 2.3% had iron deficiency without anemia. Mean ferritin concentration was significantly higher in children with high C-reactive protein when compared with those with normal levels (22.1 vs. 14.8 µg/L). CONCLUSIONS: The use of several biochemical and hematological parameters allowed to diagnosing iron deficiency anemia in two thirds of children, suggesting a need to identify other determinants of anemia without iron deficiency.

Projeto e construção de subestações

Relatório de Estágio para obtenção do grau de Mestre em Engenharia Civil

Permanent vascular access in patients with end-stage renal disease, Brazil

OBJECTIVE: To assess factors associated with the establishment of permanent vascular access for patients with end-stage renal disease. METHODS: Cross-sectional study conducted in a nationally representative sample of Brazilian end-stage renal disease patients in dialysis and transplant centers during 2007. The sample comprised only patients who received hemodialysis as a primary therapy modality and reported the type of vascular access for their primary hemodialysis treatment (N=2,276). Data were from the TRS Project - "Economic and Epidemiologic Evaluation of Modalities of Renal Replacement Therapy in Brazil". Multiple logistic regression analysis was used to assess factors associated with the establishment of permanent vascular access in these patients. RESULTS: About 30% of the patients studied had an arteriovenous vascular access. The following factors were associated with a lower likelihood of having an arteriovenous vascular access as a primary type of access: time of hemodialysis start since the diagnosis of chronic renal failure < 1 year; shorter dialysis therapy; having no private health insurance; living in the central-western, northeastern and southeastern regions of Brazil; and living in the northern region plus having no private health insurance. In the final model there was found a positive association between the outcome and pre-dialysis care and no were association with socioeconomic and comorbidity variables. CONCLUSIONS: The study results showed that the focus should on pre-dialysis care to increase the establishment of an arteriovenous vascular access before starting hemodialysis in Brazil.

Portuguese newspapers’ front-page and the coverage of European Cultural Capital: Porto 2001 and Guimarães 2012

Portugal hosted in the last thirteen years, two editions of the event European Cultural Capital; this paper intends to illustrate the coverage that Portuguese newspapers (daily newspapers Público, Diário de Notícias, Correio da Manhã and Jornal de Notícias, a weekly newsmagazine Visão and a weekly newspaper Expresso) made, through referrals in front-page and respective developments within the editions, to each of the events and that allows us to define the main moments that marked each of them, patterns of action, the major players, planning and programming types. The European Cultural Capital project elects, from year to year, cities of different EU member states with the main goal of “contributing to bring together the Europe´s people" (words of Mélina Mercouri, Greek Minister of Culture who, in 1985, proposed the launch of this initiative) and encouraging the elected urban space to present new cultural paradigms. In the genesis of this model is the cultural decentralization’s vector, a possibility to medium-sized cities of funding public works, restoring heritage and promoting themselves in touristic terms, of giving visibility to cities away from cultural and creative industries’ major distribution centers. A crucial factor to achieve this goal is media coverage. This paper outline the information that the Portuguese press ran over the two years that elapsed the latest editions of the European Cultural Capital in Portugal, namely that media coverage have deviated from the disclosure of the events’ schedule to suggest itineraries of visit and little or not even question the role that cities, promoting such initiatives, have as places of innovation in terms of cultural policies, artistic production and innovation, in urban and environmental regeneration, in economic revitalization, in training and creating new artists and new audiences and in boosting the confidence of local communities. The content analysis performed to articles shows how press is essential to the promotion of cities as cultural/touristic destinations as it stimulates consumption among residents and attracts visitors, with the possible dire consequence of turning the cultural journalist into an agent of touristic instead of cultural promotion.

Newspaper coverage impact on cultural events: Porto 2001 and Guimarães 2012: European Cultural Capitals

Artigo baseado na comunicação proferida no 1st International Symposium on Media Studies, realizado na Akdeniz Universitesi Yayınları, Antalya, Turquia, 21-23 de novembro de 2013

Autonomia, crianças e organização do espaço: relato de experiências de intervenção pedagógica em Creche e Jardim de Infância

Relatório da Prática Profissional Supervisionada Mestrado em Educação Pré-Escolar

Desenvolvimento de módulos para planeamento e controlo de execução de missões de veículos aéreos não tripulados

Com a evolução da tecnologia, os UAVs (unmanned aerial vehicles) são cada vez mais utilizados, não só em missões de risco para o ser Humano, mas também noutro tipo de missões, como é o caso de missões de inspeção, vigilância, busca e salvamento. Isto devese ao baixo custo das plataformas assim como à sua enorme fiabilidade e facilidade de operação. Esta dissertação surge da necessidade de aumentar a autonomia dos UAVs do projeto PITVANT (Projeto de Investigação e Tecnologia em Veículos Aéreos Não Tripulados), projeto de investigação colaborativa entre a AFA (Academia da Força Aérea) e a FEUP (Faculdade de Engenharia da Universidade do Porto), relativamente ao planeamento de trajetórias entre dois pontos no espaço, evitando os obstáculos que intersetem o caminho. Para executar o planeamento da trajetória mais curta entre dois pontos, foi implementado o algoritmo de pesquisa A*, por ser um algoritmo de pesquisa de soluções ótimas. A área de pesquisa é decomposta em células regulares e o centro das células são os nós de pesquisa do A*. O tamanho de cada célula é dependente da dinâmica de cada aeronave. Para que as aeronaves não colidam com os obstáculos, foi desenvolvido um método numérico baseado em relações trigonométricas para criar uma margem de segurança em torno de cada obstáculo. Estas margens de segurança são configuráveis, sendo o seu valor por defeito igual ao raio mínimo de curvatura da aeronave à velocidade de cruzeiro. De forma a avaliar a sua escalabilidade, o algoritmo foi avaliado com diferentes números de obstáculos. As métricas utilizadas para avaliação do algoritmo foram o tempo de computação do mesmo e o comprimento do trajeto obtido. Foi ainda comparado o desempenho do algoritmo desenvolvido com um algoritmo já implementado, do tipo fast marching.

CYCLOTech - an innovative approach for the reliable production of 99mTc - technetium

CYCLOTech is a high-tech Project, related with an innovative method for direct production of a radioactive pharmaceutical, used in excess of 85% of 35 Million Nuclear Medicine procedures done yearly, worldwide, representing globally more than 3 Billion Euros. The CYCLOTech team has developed an innovative proprietary methodology based on the use of Cyclotron Centers, formally identified as the Clients (actually, there are around 450 of this Centers in function worldwide), to directly produce and deliver the radiopharmaceutical to the final users, at the Hospitals and other Health Institutions (estimating at around 25.000, worldwide). The investment still need to finish Research and Technological Development (RTD), Industrial, Regulatory and Intellectual Property Rights (IPR) issues and allow the introduction in the Market is 4,35 M€, with a Payback of 3 years, with an Investment Return Rate (IRR) of 81,7% and a Net Present Value (NPV) of 60.620.525€ (in 2020).

Os serviços partilhados no âmbito dos grupos económicos e sua avaliação no contexto da qualidade da informação financeira

Mestrado em Contabilidade

Algoritmos evolutivos na determinação das máximas injeções nodais em redes de energia elétrica

Dissertação para obtenção do grau de Mestre em Engenharia Electrotécnica - Ramo de Energia

Risk factors of HIV-related oral lesions in adults

OBJECTIVE: To assess the risk factors in the occurrence of oral lesions in HIV-positive adults. METHODS: A retrospective analytical-descriptive survey was conducted using the medical/dental records of 534 patients with oral lesions associated with HIV. The data were collected from five referral centers for managing HIV and associated comorbidities in the city of Porto Alegre, Southern Brazil, between 1996 and 2011. Using a standardized form, socio-demographic and clinical data were recorded. Exclusively and definitively diagnosed oral pathologies were included and classified according to ECC criteria on Oral Problems Related to HIV Infection. For data analysis cross-tabulations, Chi-squared tests and logistic regression models were used where appropriate. RESULTS: CD4+ counts lower than 350 cells/mm³ (p < 0.001), alcohol consumption (p = 0.011) and female gender (p = 0.031) were predisposing factors for oral candidiasis. The occurrence of hairy leukoplakia was independently associated with CD4+ counts below 500 cells/mm³, (p = 0.029) a viral load above 5,000 copies/mm³ (p = 0.003) and smoking (p = 0.005). CONCLUSIONS: Moderate and severe degrees of immunodeficiency and detectable viral loads were risk factors for the onset of oral lesions. Smoking and alcohol consumption also increased susceptibility to the development of opportunistic infections in HIV-positive adults from Porto Alegre, irrespective of the use of antiretroviral therapy.