A influência da cultura e do julgamento profissional sobre a contabilidade : uma análise sob o ponto de vista dos preparadores da informação em Portugal

Mestrado em Auditoria

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.

O Sistema de controlo interno nas instituições de Ensino Superior estudo de caso

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Portugal Dias

Uma análise das diferenças em termos da cultura e dos interesses profissionais a partir do projeto de substituiçao das IAS 39: Financial Instruments - Recognition and Measurement

Mestrado em Contabilidade

A metamorfose da mulher em “objecto” na publicidade

Contrariando a banalização do uso da expressão “corpo-objecto” que hoje em dia se verifica – são vários os autores que a empregam em qualquer representação do corpo da mulher destinada a promover produtos masculinos ou femininos –, este artigo visa demonstrar que este conceito apenas se deve aplicar aquando do recurso gratuito e primário a corpos femininos reveladores de determinados detalhes da sua feminilidade – poses sensuais ou mesmo eróticas, corpos seminus ou nus – e limitado à promoção de produtos masculinos. Nestas situações, a mulher acaba por ser ela própria um produto, um objecto, já que emerge nas mais diversas poses, funcionando como um elemento altamente persuasivo.

Legal and political regulation of higher education in Portugal: an evolutionary perspective on the current policy issues and the problem of order

The higher education system in Europe is currently under stress and the debates over its reform and future are gaining momentum. Now that, for most countries, we are in a time for change, in the overall society and the whole education system, the legal and political dimensions have gained prominence, which has not been followed by a more integrative approach of the problem of order, its reform and the issue of regulation, beyond the typical static and classical cost-benefit analyses. The two classical approaches for studying (and for designing the policy measures of) the problem of the reform of the higher education system - the cost-benefit analysis and the legal scholarship description - have to be integrated. This is the argument of our paper that the very integration of economic and legal approaches, what Warren Samuels called the legal-economic nexus, is meaningful and necessary, especially if we want to address the problem of order (as formulated by Joseph Spengler) and the overall regulation of the system. On the one hand, and without neglecting the interest and insights gained from the cost-benefit analysis, or other approaches of value for money assessment, we will focus our study on the legal, social and political aspects of the regulation of the higher education system and its reform in Portugal. On the other hand, the economic and financial problems have to be taken into account, but in a more inclusive way with regard to the indirect and other socio-economic costs not contemplated in traditional or standard assessments of policies for the tertiary education sector. In the first section of the paper, we will discuss the theoretical and conceptual underpinning of our analysis, focusing on the evolutionary approach, the role of critical institutions, the legal-economic nexus and the problem of order. All these elements are related to the institutional tradition, from Veblen and Commons to Spengler and Samuels. The second section states the problem of regulation in the higher education system and the issue of policy formulation for tackling the problem. The current situation is clearly one of crisis with the expansion of the cohorts of young students coming to an end and the recurrent scandals in private institutions. In the last decade, after a protracted period of extension or expansion of the system, i. e., the continuous growth of students, universities and other institutions are competing harder to gain students and have seen their financial situation at risk. It seems that we are entering a period of radical uncertainty, higher competition and a new configuration that is slowly building up is the growth in intensity, which means upgrading the quality of the higher learning and getting more involvement in vocational training and life-long learning. With this change, and along with other deep ones in the Portuguese society and economy, the current regulation has shown signs of maladjustment. The third section consists of our conclusions on the current issue of regulation and policy challenge. First, we underline the importance of an evolutionary approach to a process of change that is essentially dynamic. A special attention will be given to the issues related to an evolutionary construe of policy analysis and formulation. Second, the integration of law and economics, through the notion of legal economic nexus, allows us to better define the issues of regulation and the concrete problems that the universities are facing. One aspect is the instability of the political measures regarding the public administration and on which the higher education system depends financially, legally and institutionally, to say the least. A corollary is the lack of clear strategy in the policy reforms. Third, our research criticizes several studies, such as the one made by the OECD in late 2006 for the Ministry of Science, Technology and Higher Education, for being too static and neglecting fundamental aspects of regulation such as the logic of actors, groups and organizations who are major players in the system. Finally, simply changing the legal rules will not necessary per se change the behaviors that the authorities want to change. By this, we mean that it is not only remiss of the policy maker to ignore some of the critical issues of regulation, namely the continuous non-respect by academic management and administrative bodies of universities of the legal rules that were once promulgated. Changing the rules does not change the problem, especially without the necessary debates form the different relevant quarters that make up the higher education system. The issues of social interaction remain as intact. Our treatment of the matter will be organized in the following way. In the first section, the theoretical principles are developed in order to be able to study more adequately the higher education transformation with a modest evolutionary theory and a legal and economic nexus of the interactions of the system and the policy challenges. After describing, in the second section, the recent evolution and current working of the higher education in Portugal, we will analyze the legal framework and the current regulatory practices and problems in light of the theoretical framework adopted. We will end with some conclusions on the current problems of regulation and the policy measures that are discusses in recent years.

Estágio na empresa SPECMAN para a prática de técnicas de controlo da condição

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica

Water quality in lakes and reservoirs in China

Dissertation elaborated for the partial fulfilment of the requirements of the Master Degree in Civil Engineering in the Speciality Area of Hydarulics

Cognitive models for the concept of angle

Tese de doutoramento em Filosofia

OPTIMAX 2014 - Radiation dose and image quality optimisation in medical imaging

Medical imaging is a powerful diagnostic tool. Consequently, the number of medical images taken has increased vastly over the past few decades. The most common medical imaging techniques use X-radiation as the primary investigative tool. The main limitation of using X-radiation is associated with the risk of developing cancers. Alongside this, technology has advanced and more centres now use CT scanners; these can incur significant radiation burdens compared with traditional X-ray imaging systems. The net effect is that the population radiation burden is rising steadily. Risk arising from X-radiation for diagnostic medical purposes needs minimising and one way to achieve this is through reducing radiation dose whilst optimising image quality. All ages are affected by risk from X-radiation however the increasing population age highlights the elderly as a new group that may require consideration. Of greatest concern are paediatric patients: firstly they are more sensitive to radiation; secondly their younger age means that the potential detriment to this group is greater. Containment of radiation exposure falls to a number of professionals within medical fields, from those who request imaging to those who produce the image. These staff are supported in their radiation protection role by engineers, physicists and technicians. It is important to realise that radiation protection is currently a major European focus of interest and minimum competence levels in radiation protection for radiographers have been defined through the integrated activities of the EU consortium called MEDRAPET. The outcomes of this project have been used by the European Federation of Radiographer Societies to describe the European Qualifications Framework levels for radiographers in radiation protection. Though variations exist between European countries radiographers and nuclear medicine technologists are normally the professional groups who are responsible for exposing screening populations and patients to X-radiation. As part of their training they learn fundamental principles of radiation protection and theoretical and practical approaches to dose minimisation. However dose minimisation is complex – it is not simply about reducing X-radiation without taking into account major contextual factors. These factors relate to the real world of clinical imaging and include the need to measure clinical image quality and lesion visibility when applying X-radiation dose reduction strategies. This requires the use of validated psychological and physics techniques to measure clinical image quality and lesion perceptibility.

Evolução tectónica mesozóica da Bacia Lusitaniana

The evolution of the Lusitanian Basin, localized on the western Iberian margin, is closely associated with the first opening phases of the North Atlantic. It persisted from the Late Triassic to the Early Cretaceous, more precisely until the end of the Early Aptian, and its evolution was conditioned by inherited structures from the variscan basement. The part played by the faults that establish its boundaries, as regards the geometric and kinematic evolution and the organization of the sedimentary bodies, is discussed here, as well as with respect to important faults transversal to the Basin. A basin evolution model is proposed consisting of four rifting episodes which show: i) periods of symmetrical (horst and graben organization) and asymmetrical (half graben organization) geometric evolution; ii) diachronous fracturing; iii) rotation of the main extensional direction; iv) rooting in the variscan basement of the main faults of the basin (predominantly thick skinned style). The analysis and regional comparison, particularly with the Algarve Basin, of the time intervals represented by important basin scale hiatuses near to the renovation of the rifting episodes, have led to assume the occurrence of early tectonic inversions (Callovian–Oxfordian and Tithonian–Berriasian). The latter, however, had a subsequent evolution distinct from the first: there is no subsidence renovation, which is discussed here, and it is related to a magmatic event. Although the Lusitanian Basin is located on a rift margin which is considered non-volcanic, the three magmatic cycles as defined by many authors, particularly the second (approx. 130 to 110 My ?), performed a fundamental part in the mobilization of the Hettangian evaporites, resulting in the main diapiric events of the Lusitanian Basin. The manner and time in which the basin definitely ends its evolution (Early Aptian) is discussed here. Comparisons are established with other west Iberian margin basins and with Newfoundland basins. A model of oceanization of this area of the North Atlantic is also presented, consisting of two events separated by approximately 10 My, and of distinct areas separated by the Nazaré fault. The elaboration of this synthesis was based on: - information contained in previously published papers (1990 – 2000); - field-work carried out over the last years, the results of which have not yet been published; - information gathered from the reinterpretation of geological mapping and geophysical (seismic and well logs) elements, and from generic literature concerning the Mesozoic of the west iberian margin.

Campos eletromagnéticos: perceção e aceitação do risco

Introdução e Objetivos – Os campos eletromagnéticos estão presentes naturalmente no Universo. Há alguns anos, os valores referentes a campos eletromagnéticos eram relativamente constantes. Com o desenvolvimento da tecnologia, a exposição a novas fontes de radiação eletromagnética aumentou. Desta forma, é normal que a preocupação pública, principalmente sobre os potenciais riscos para a saúde provenientes dos campos eletromagnéticos, tenha aumentado. O objetivo deste trabalho foi conhecer e analisar a preocupação e a perceção dos indivíduos sobre a radiação eletromagnética, tendo por base que um dos principais fatores para a adoção de medidas de precaução é o modo como o risco é percecionado pelo indivíduo. Metodologia – Trata-se de um estudo do tipo descritivo, de natureza quantitativa. A amostra, composta por 320 indivíduos, é de natureza não probabilística de conveniência. Resultados – Verificou-se que os inquiridos se manifestam “pouco preocupados” relativamente à exposição aos campos eletromagnéticos, desconhecem as fontes emissoras de radiação eletromagnética presentes no seu quotidiano e não tomam precauções relativamente à exposição a campos eletromagnéticos. Conclusões – Os indivíduos mostram imaturidade conscienciosa em relação à problemática da radiação eletromagnética, em parte justificada pela ausência de mecanismos sensoriais que a permitam detetar. A aposta na educação e sensibilização pode garantir um futuro com melhor qualidade de vida. É importante reunir esforços de várias entidades (saúde, meios de comunicação social e educação). A escola, através das crianças e jovens, constitui um meio privilegiado para a transmissão de informação.

Centro de Informação ao Cidadão e Relações Públicas da Assembleia da República: plano de ação estratégica para o desenvolvimento da área educativa

Relatório de estágio apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

Senses of body image in adolescents in elementary school

OBJECTIVE To comprehend the perception of body image in adolescence. METHODS A qualitative study was conducted with eight focus groups with 96 students of both sexes attending four public elementary school institutions in the city of Rio de Janeiro, Southeastern Brazil, in 2013. An interview guide with questions about the adolescents’ feelings in relation to: their bodies, standards of idealized beauty, practice of physical exercise and sociocultural influences on self-image. In the data analysis we sought to understand and interpret the meanings and contradictions of narratives, understanding the subjects’ context and reasons and the internal logic of the group. RESULTS Three thematic categories were identified. The influence of media on body image showed the difficulty of achieving the perfect body and is viewed with suspicion in face of standards of beauty broadcast; the importance of a healthy body was observed as standards of beauty and good looks were closely linked to good physical condition and result from having a healthy body; the relationship between the standard of beauty and prejudice, as people who are not considered attractive, having small physical imperfections, are discriminated against and can be rejected or even excluded from society. CONCLUSIONS The standard of perfect body propagated by media influences adolescents’ self-image and, consequently, self-esteem and is considered an unattainable goal, corresponding to a standard of beauty described as artificial and unreal. However, it causes great suffering and discrimination against those who do not feel they are attractive, which can lead to health problems resulting from low self-esteem.

X Radiation dose implications in screening patients with ferromagnetic IOFBs prior to MRI: a literary review

Patients scheduled for a magnetic resonance imaging (MRI) scan sometimes require screening for ferromagnetic Intra Orbital Foreign Bodies (IOFBs). To assess this, they are required to fill out a screening protocol questionnaire before their scan. If it is established that a patient is at high risk, radiographic imaging is necessary. This review examines literature to evaluate which imaging modality should be used to screen for IOFBs, considering that the eye is highly sensitive to ionising radiation and any dose should be minimised. Method: Several websites and books were searched for information, these were as follows: PubMed, Science Direct, Web of Knowledge and Google Scholar. The terms searched related to IOFB, Ionising radiation, Magnetic Resonance Imaging Safety, Image Quality, Effective Dose, Orbits and X-ray. Thirty five articles were found, several were rejected due to age or irrelevance; twenty eight were eventually accepted. Results: There are several imaging techniques that can be used. Some articles investigated the use of ultrasound for investigation of ferromagnetic IOFBs of the eye and others discussed using Computed Tomography (CT) and X-ray. Some gaps in the literature were identified, mainly that there are no articles which discuss the lowest effective dose while having adequate image quality for orbital imaging. Conclusion: X-ray is the best method to identify IOFBs. The only problem is that there is no research which highlights exposure factors that maintain sufficient image quality for viewing IOFBs and keep the effective dose to the eye As Low As Reasonably Achievable (ALARA).