A divulgação voluntária de informação

Nos últimos anos tem vindo a ser discutida a divulgação das informações financeiras necessárias à consecução do objectivo da Contabilidade, ou seja a possibilidade de fornecer informação acrescida de natureza económica, financeira e social aos utilizadores internos e externos da empresa. Há empresas que não consideram necessário relatar as suas acções junto dos diferentes públicos, ou seja separam a empresa do seu meio envolvente, fazendo uma delimitação entre as esferas interna e externa da empresa. Esta perspectiva auto centrada, que elimina a envolvente externa do discurso empresarial a qual considera que alguns resultados são dignos de divulgação contabilística, enquanto outros são irrelevantes e devem ser ignorados tem vindo a ser questionada. Neste sentido existem empresas que passaram a considerar necessário relatar acções junto dos diferentes utilizadores interessados, no entanto quando o fazem, é sem uniformidade. O meio envolvente tem vindo a tornar-se num factor que implica custos, como consequência de requisitos impostos pela regulação governamental sobre o controlo da poluição e devido a uma maior consciencialização do público, que pode afectar a rentabilidade dos negócios enquanto consumidor, empregado ou investidor. O emergir destas exigência baseia-se no pressuposto de que as empresas têm responsabilidades acrescidas, que vão além da obtenção do rendimento financeiro para os accionistas. Verificando-se nos últimos anos um aumento do número de empresas que acedem aos mercados de capitais, gerou-se uma necessidade crescente de uma maior divulgação de informação por parte das empresas, com reflexos no relato financeiro empresarial, motivo pelo qual vários autores e organismos também têm dado atenção à problemática da divulgação voluntária da informação por parte das empresas. Neste contexto, O FASB, elaborou um relatório que identifica quais os benefícios e desvantagens da divulgação voluntária de informação e apresenta algumas recomendações e conclusões para as empresas, enfatizando os efeitos da divulgação voluntária de informação no custo de capital, nas relações com os investidores, e no mercado de capitais. Outros autores e organismos também têm dado atenção à problemática da divulgação voluntária da informação por parte das empresas: Para Boeso (2002) era importante que os organismos de harmonização contabilística emitissem recomendações adicionais no sentido de uma maior harmonização, sem se centrarem apenas nos investidores mas também nos outros utilizadores da informação; Globerman e Singleton (2000) elaboraram um estudo com a finalidade de fornecer a evidência de que as empresas Japonesas se tornariam mais similares ao logo do tempo, na divulgação do relato voluntário da informação contabilística, concluindo que a informação procurada pelos utilizadores é muito diversificada sendo difícil a existência de um padrão comum de divulgação; Colares e Ponte (2003) demonstraram que as empresas ainda têm muito que evoluir no sentido da transparência e qualidade da divulgação voluntária de informação.

Análisis de los indicadores de performance de las instituciones microfinancieras: Comparativa con las entidades financieras formales

Desde sus comienzos en los años 70 al día de hoy, podemos hablar del sector de las microfinanzas como un sector en crecimiento, pero ya consolidado por el gran número de instituciones especializadas en servicios microfinancieros y el resultado de sus prácticas exitosas. En el trabajo que presentamos realizamos un estudio preeliminar sobre los indicadores de performance de las Instituciones de Microfinanzas (IMFs). Nuestro objetivo es detectar las particularidades en los resultados de dichos parámetros y ratios en dichas instituciones. Para ello llevamos a cabo un análisis teórico de los ratios más aceptados por la comunidad financiera implicada en el suministro de información sobre los resultados y la performance de las IMFs. El estudio se completa comparando los datos suministrados por estas instituciones con los equivalentes en entidades financieras tradicionales de nuestro entorno, haciendo especial hincapié en la actividad de estas últimas entidades en Latinoamérica.

Eastwards / westwards: which direction for gender studies in the 21st century?

Eastwards / Westwards: Which Direction for Gender Studies in the XXIst Century? is a collection of essays which focus on themes and methods that characterize current research into gender in Asian countries in general. In this collection, ideas derived from Gender Studies elsewhere in the world have been subjected to scrutiny for their utility in helping to describe and understand regional phenomena. But the concepts of Local and Global – with their discoursive productions – have not functioned as a binary opposition: localism and globalism are mutually constitutive and researchers have interrogated those spaces of interaction between the ‘self’ and the ‘other’, bearing in mind their own embeddedness in social and cultural structures and their own historical memory. Contributors to this collection provided a critical transnational perspective on some of the complex effects of the dynamics of cultural globalization, by exploring the relation between gender and development, language, historiography, education and culture. We have also given attention to the ideological and rhetorical processes through which gender identity is constructed, by comparing textual grids and patterns of expectation. Likewise, we have discussed the role of ethnography, anthropology, historiography, sociology, fiction, popular culture and colonial and post-colonial sources in (re)inventing old/new male/female identities, their conversion into concepts and circulation through time and space. This multicultural and trans-disciplinary selection of essays is totally written in English, fully edited and revised, therefore, it has a good potential for an immediate international circulation. This project may trace new paths and issues for discussion on what concerns the life, practices and narratives by and about women in Asia, as well as elsewhere in the present day global experience. Academic readership: Researchers, scholars, educators, graduate and post-graduate students, doctoral students and general non-fiction readers, with a special interest in Gender Studies, Asia, Colonial and Post-Colonial Literature, Anthropology, Cultural Studies, History, Historiography, Politics, Race, Feminism, Language, Linguistics, Power, Political and Feminist Agendas, Popular Culture, Education, Women’s Writing, Religion, Multiculturalism, Globalisation, Migration. Chapter summary: 1. “Social Gender Stereotypes and their Implication in Hindi”, Anjali Pande, Jawaharlal Nehru University, New Delhi, India. This essay looks at the subtle ways in which gender identities are constructed and reinforced in India through social norms of language use. Language itself becomes a medium for perpetuating gender stereotypes, forcing its speakers to confirm to socially defined gender roles. Using examples from a classroom discussion about a film, this essay will highlight the underlying rigid male-female stereotypes in Indian society with their more obvious expressions in language. For the urban woman in India globalisation meant increased economic equality and exposure to changed lifestyles. On an individual level it also meant redefining gender relations and changing the hierarchy in man-­woman relationships. With the economic independence there is a heightened sense of liberation in all spheres of social life, a confidence to fuzz the rigid boundaries of gender roles. With the new films and media celebrating this liberated woman, who is ready to assert her sexual needs, who is ready to explode those long held notions of morality, one would expect that the changes are not just superficial. But as it soon became obvious in the course of a classroom discussion about relationships and stereotypes related to age, the surface changes can not become part of the common vocabulary, for the obvious reason that there is still a vast gap between the screen image of this new woman and the ground reality. Social considerations define the limits of this assertiveness of women, whereas men are happy to be liberal within the larger frame of social sanctions. The educated urban woman in India speaks in favour of change and the educated urban male supports her, but one just needs to scratch the surface to see the time tested formulae of gender roles firmly in place. The way the urban woman happily balances this emerging promise of independence with her gendered social identity, makes it necessary to rethink some aspects of looking at gender in a gradually changing, traditional society like India. 2. “The Linguistic Dimension of Gender Equality”, Alissa Tolstokorova, Kiev Centre for Gender Information and Education, Ukraine. The subject-matter of this essay is gender justice in language which, as I argue, may be achieved through the development of a gender-related approach to linguistic human rights. The last decades of the 20th century, globally marked by a “gender shift” in attitudes to language policy, gave impetus to the social movement for promoting linguistic gender equality. It was initiated in Western Europe and nowadays is moving eastwards, as ideas of gender democracy progress into developing countries. But, while in western societies gender discrimination through language, or linguistic sexism, was an issue of concern for over three decades, in developing countries efforts to promote gender justice in language are only in their infancy. My argument is that to promote gender justice in language internationally it is necessary to acknowledge the rights of women and men to equal representation of their gender in language and speech and, therefore, raise a question of linguistic rights of the sexes. My understanding is that the adoption of the Universal Declaration of Linguistic Rights in 1996 provided this opportunity to address the problem of gender justice in language as a human rights issue, specifically as a gender dimension of linguistic human rights. 3. “The Rebirth of an Old Language: Issues of Gender Equality in Kazakhstan”, Maria Helena Guimarães, Polytechnic Institute of Porto, Portugal. The existing language situation in Kazakhstan, while peaceful, is not without some tension. We propose to analyze here some questions we consider relevant in the frame of cultural globalization and gender equality, such as: free from Russian imperialism, could Kazakhstan become an easy prey of Turkey’s “imperialist dream”? Could these traditionally Muslim people be soon facing the end of religious tolerance and gender equality, becoming this new old language an easy instrument for the infiltration in the country of fundamentalism (it has already crossed the boarders of Uzbekistan), leading to a gradual deterioration of its rich multicultural relations? The present structure of the language is still very fragile: there are three main dialects and many academics defend the re-introduction of the Latin alphabet, thus enlarging the possibility of cultural “contamination” by making the transmission of fundamentalist ideas still easier through neighbour countries like Azerbaijan, Uzbekistan and Turkmenistan (their languages belong to the same sub-group of Common Turkic), where the Latin alphabet is already in use, and where the ground for such ideas shown itself very fruitful. 4. “Construction of Womanhood in the Bengali Language of Bangladesh”, Raasheed Mahmood; University of New South Wales, Sydney. The present essay attempts to explore the role of gender-based language differences and of certain markers that reveal the status accorded to women in Bangladesh. Discrimination against women, in its various forms, is endemic in communities and countries around the world, cutting across class, race, age, and religious and national boundaries. One cannot understand the problems of gender discrimination solely by referring to the relationship of power or authority between men and women. Rather one needs to consider the problem by relating it to the specific social formation in which the image of masculinity and femininity is constructed and reconstructed. Following such line of reasoning this essay will examine the nature of gender bias in the Bengali language of Bangladesh, holding the conviction that as a product of social reality language reflects the socio-cultural behaviour of the community who speaks it. This essay will also attempt to shed some light on the processes through which gender based language differences produce actual consequences for women, who become exposed to low self-esteem, depression and systematic exclusion from public discourse. 5. “Marriage in China as an expression of a changing society”, Elisabetta Rosado David, University of Porto, Portugal, and Università Ca’Foscari, Venezia, Italy. In 29 April 2001, the new Marriage Law was promulgated in China. The first law on marriage was proclaimed in 1950 with the objective of freeing women from the feudal matrimonial system. With the second law, in 1981, values and conditions that had been distorted by the Cultural Revolution were recovered. Twenty years later, a new reform was started, intending to update marriage in the view of the social and cultural changes that occurred with Deng Xiaoping’s “open policy”. But the legal reform is only the starting point for this case-study. The rituals that are followed in the wedding ceremony are often hard to understand and very difficult to standardize, especially because China is a vast country, densely populated and characterized by several ethnic minorities. Two key words emerge from this issue: syncretism and continuity. On this basis, we can understand tradition in a better way, and analyse whether or not marriage, as every social manifestation, has evolved in harmony with Chinese culture. 6. “The Other Woman in the Portuguese Colonial Empire: The Case of Portuguese India”, Maria de Deus Manso, University of Évora, Portugal. This essay researches the social, cultural and symbolic history of local women in the Portuguese Indian colonial enclaves. The normative Portuguese overseas history has not paid any attention to the “indigenous” female populations in colonial Portuguese territories, albeit the large social importance of these social segments largely used in matrimonial and even catholic missionary strategies. The first attempt to open fresh windows in the history of this new field was the publication of Charles Boxer’s referential study about Women in lberian Overseas Expansion, edited in Portugal only after the Revolution of 1975. After this research we can only quote some other fragmentary efforts. In fact, research about the social, cultural, religious, political and symbolic situation of women in the Portuguese colonial territories, from the XVI to the XX century, is still a minor historiographic field. In this essay we discuss this problem and we study colonial representations of women in the Portuguese Indian enclaves, mainly in the territory of Goa, using case studies methodologies. 7. “Heading East this Time: Critical Readings on Gender in Southeast Asia”, Clara Sarmento, Polytechnic Institute of Porto, Portugal. This essay intends to discuss some critical readings of fictional and theoretical texts on gender condition in Southeast Asian countries. Nowadays, many texts about women in Southeast Asia apply concepts of power in unusual areas. Traditional forms of gender hegemony have been replaced by other powerful, if somewhat more covert, forms. We will discuss some universal values concerning conventional female roles as well as the strategies used to recognize women in political fields traditionally characterized by male dominance. Female empowerment will mean different things at different times in history, as a result of culture, local geography and individual circumstances. Empowerment needs to be perceived as an individual attitude, but it also has to be facilitated at the macro­level by society and the State. Gender is very much at the heart of all these dynamics, strongly related to specificities of historical, cultural, ethnic and class situatedness, requiring an interdisciplinary transnational approach.

Impacto de um programa de relaxamento na percepção de stress nos cuidadores formais de um lar do concelho de Águeda

O papel de cuidador formal é, habitualmente, exercido por profissionais devidamente qualificados, designadamente, médicos, enfermeiros psicólogos, assistentes sociais, terapeutas ocupacionais, fisioterapeutas e auxiliares. A sua formação académica, profissional é específica para o desempenho deste papel, integrada no contexto de uma actividade profissional onde são exercidas competências, no âmbito da saúde. Nos lares, hospitais, instituições comunitárias, entre outros, existem indivíduos que se enquadram no perfil traçado, a actividade é desgastante, quer física, quer psicologicamente, o que muitas vezes facilita o aparecimento da ansiedade e a percepção do stress. O relaxamento enquanto técnica terapêutica poderá atenuar o seu surgimento. Este trabalho teve como objectivo avaliar o impacto de um programa de relaxamento, na percepção de stress, nos cuidadores formais do lar da Liga de Amigos de Aguada de Cima. Para este fim, consideramos adequado um estudo do tipo experimental. Assim aplicámos á nossa amostra, dezasseis funcionárias, antes e depois da aplicação do programa de relaxamento progressivo de Jacobson, questionários de auto-preenchimento, adaptados à população portuguesa. Para além disso, nas dezasseis sessões que efectuámos, medimos a tensão arterial e a frequência cardíaca com um esfigmomanómetro digital de pulso, no período antes e depois da implementação do programa. Pela análise dos resultados que obtivemos, constatámos que não houve diferenças significativas do ponto de vista estatístico, entre a ansiedade e a percepção do stress, após o programa de relaxamento Jacobson. Confirmámos porém, que existiram diferenças em alguns itens dos questionários após a implementação do programa de relaxamento, assim como uma diminuição da pressão arterial diastólica e da correlação positiva entre a ansiedade e a percepção de stress. Desta forma, parece existir uma indicação de que o programa de relaxamento progressivo de Jacobson talvez tenha contribuído para minimizar o nível de stress das funcionárias do lar da Liga de Amigos de Aguada de Cima

Introduction to the special issue on real world applications of intelligent tutoring systems

The idea behind creating this special issue on real world applications of intelligent tutoring systems was to bring together in a single publication some of the most important examples of success in the use of ITS technology. This will serve as a reference to all researchers working in the area. It will also be an important resource for the industry, showing the maturity of ITS technology and creating an atmosphere for funding new ITS projects. Simultaneously, it will be valuable to academic groups, motivating students for new ideas of ITS and promoting new academic research work in the area.

Divulgação online da religião católica - estudo de caso: análise do website da Diocese do Porto

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob orientação de Mestre António da Silva Vieira

O som da Sé Patriarcal de Lisboa no final do século XX: os cânticos do Pe. Manuel Luís e os acompanhamentos de Antoine Sibertin-Blanc

A novidade do cerimonial em língua vernácula, resultante do Concílio Vaticano II, levou a uma vasta actividade composicional em todos os países católicos. Em Portugal, e muito especialmente na região de Lisboa, um dos principais protagonistas desta acção foi o Pe. Manuel Luís (1924-81). Apesar de os seus cânticos (em particular, os Salmos Responsoriais) serem actualmente utilizados de norte a sul de Portugal, a actividade do Pe. Manuel Luís esteve centrada em Lisboa, nomeadamente, no contexto das celebrações realizadas na Sé Patriarcal, onde foi inevitável o contacto assíduo com Antoine Sibertin-Blanc (1930-2012), organista daquele templo desde 1965. As harmonizações de Sibertin-Blanc viriam a tornar-se, para os frequentadores da Catedral lisboeta, indissociáveis das melodias do Pe. Manuel Luís.

As organizações culturais e o espaço público: a experiência da Rede Nacional de Teatros e Cineteatros

A presente investigação problematiza a natureza da relação que se estabelece entre as organizações culturais e os seus públicos e verifica se as especificidades das organizações que pertencem à Rede Nacional de Teatros e Cineteatros, lançada em 1999 pelo então Ministro da Cultura, Manuel Maria Carrilho, favorecem a interação no seio da esfera pública. Atendendo a que o indivíduo só adquire consciência de si quando se situa num contexto estruturado pela comunicação, a prática das organizações culturais tem de ser organizada de forma participativa, o que quer dizer que a relação organização/públicos não pode ser de carácter instrumental, mas dialógica, baseada na partilha de expectativas de comportamento intersubjetivamente válidas. Analisando as propostas realizadas por cada uma das organizações, nos três primeiros anos de atividade, foi possível determinar que, dependendo do tipo de envolvimento promovido pela organização, a experiência estética pode ser absorvida pela vida quotidiana. Quando a organização estabelece vínculos duradouros e exigentes, através do acesso, construção e debate do saber, consegue contribuir para a edificação da identidade social e propicia a reflexão sobre as situações do Mundo da Vida.

A Igreja Católica nas origens do salazarismo

As relações entre a Igreja Católica e o Estado Novo constituem uma peça importante da historiografia portuguesa contemporânea. Sendo esta uma questão que está longe de ser consensual, sobretudo porque tem implícita a definição da natureza do regime, revela-se fundamental recuperar os seus fundamentos, através de uma análise do tipo de relacionamento estabelecidos entre as duas instituições nos primeiros anos do salazarismo.

Sistema de Visão Stereo Ativo aplicado aos robôs do ISePorto

A presente dissertação endereça o desenvolvimento de um sistema de visão stereo ativo para os robôs de futebol robótico da equipa ISePorto do ISEP, de modo a que estes tirem o máximo partido das câmaras rotativas neles existentes. Este trabalho surge da necessidade de melhorar a capacidade de perceção do ambiente por parte dos robôs, principalmente da perceção da bola quando não está no plano do campo e dos robôs adversários. Esta necessidade surge devido ao aumento da dinâmica que se tem vindo a veri car ultimamente nas competições. Para tal, foram estudados algumas trabalhos relacionados no que diz respeito a sistemas de visão stereo com baselines variáveis e eixos de rotação em ambas as câmaras, bem como fundamentos de visão stereo. Foi proposta uma arquitetura para o sistema de visão ativo de modo a ser aplicado em qualquer robô da equipa MSL (Middle Size League). Para tornar possível a implementação desta arquitetura foi desenvolvido um procedimento para a calibração e determinação em tempo real dos parâmetros extrínsecos do par stereo em função da posição angular dos eixos rotativos do robô. O sistema de visão foi também dotado de capacidade de sincronismo e foram implementadas funcionalidades ao nível de software que possibilitam a deteção de objetos na imagem, a correspondência de objetos presentes nas imagens de ambas as câmaras e consequentemente a determinação das posições tridimensionais desses objetos relativamente ao robô. O sistema desenvolvido foi testado e validado em cenário MSL ao nível de perceção da bola, robôs adversários e linhas do campo. Os resultados obtidos apresentam uma melhoria signi cativa, face à implementação atual dos robôs, na perceção tridimensional da bola quando não está no plano do campo, e dos robôs adversários.

Self-mated tribological systems based on multilayer micro/nanocrystalline CVD diamond coatings

The tribological response of multilayer micro/nanocrystalline diamond coatings grown by the hot filament CVD technique is investigated. These multigrade systems were tailored to comprise a starting microcrystalline diamond (MCD) layer with high adhesion to a silicon nitride (Si3N4) ceramic substrate, and a top nanocrystalline diamond (NCD) layer with reduced surface roughness. Tribological tests were carried out with a reciprocating sliding configuration without lubrication. Such composite coatings exhibit a superior critical load before delamination (130–200 N), when compared to the mono- (60–100 N) and bilayer coatings (110 N), considering ∼10 µm thick films. Regarding the friction behaviour, a short-lived initial high friction coefficient was followed by low friction regimes (friction coefficients between 0.02 and 0.09) as a result of the polished surfaces tailored by the tribological solicitation. Very mild to mild wear regimes (wear coefficient values between 4.1×10−8 and 7.7×10−7 mm3 N−1 m−1) governed the wear performance of the self-mated multilayer coatings when subjected to high-load short-term tests (60–200 N; 2 h; 86 m) and medium-load endurance tests (60 N; 16 h; 691 m).

Differences of absorptive capacity between firms within a cluster

Firms located within a cluster have access to tacit, complex and specific local knowledge which allow them to develop competitive advantage. However, firms have no equal ability to access and to apply that knowledge, meaning that not all have a similar knowledge absorptive capacity. Using a sample of the largest Portuguese firms within a footwear cluster, this paper examine whether there are significant differences in firm’s absorptive capacity and whether such differences within a cluster are related to firms’ specific characteristics. The results suggest that absorptive capacity is significantly associated with the firms’ characteristics, namely size, export intensity and position within the cluster.

Corrugated horn antenna for a CosmoGal satellite with reduced dimensions

This paper presents the design methodology for the creation of corrugated horn antennas for the CosmoGal satellite. The mission will collect the radiation of the cosmic microwave background, by a radiometer in three different radio astronomy frequency bands (10.6-10.7GHz; 15.35-15.4GHz; 23.6-24GHz). It is discussed the design of several types of horns, simulated with the CST software. The best result points to a choked Gaussian corrugated horn antenna, with directivity of 23 dBi, side lobes 35 dB below and cross polarization better than -45 dB. Plus, with the advantage of having a small dimension, with a total length of only 7.43λ © 2014 IEEE.

Role of abrasive material on micro-abrasion wear tests

Micro-abrasion wear tests with ball-cratering configuration are widely used. Sources of variability are already studied by different authors and conditions for testing are parameterized by BS EN 1071-6: 2007 standard which refers silicon carbide as abrasive. However, the use of other abrasives is possible and allowed. In this work, ball-cratering wear tests were performed using four different abrasive particles of three dissimilar materials: diamond, alumina and silicon carbide. Tests were carried out under the same conditions on a steel plate provided with TiB2 hard coating. For each abrasive, five different test durations were used allowing understanding the initial wear phenomena. Composition and shape of abrasive particles were investigated by SEM and EDS. Scar areas were observed by optical and electronic microscopy in order to understand the wear effects caused by each of them. Scar geometry and grooves were analyzed and compared. Wear coefficient was calculated for each situation. It was observed that diamond particles produce well-defined and circular wear scars. Different silicon carbide particles presented dissimilar results as consequence of distinct particle shape and size distribution.

Increasing the wear resistance of molds for injection of glass fiber reinforced plastics

Abrasion by glass fibers during injection molding of fiber reinforced plastics raises new challenges to the wear performance of the molds. In the last few decades, a large number of PVD and CVD coatings have been developed with the aim of minimizing abrasion problems. In this work, two different coatings were tested in order to increase the wear resistance of the surface of a mold used for glass fiber reinforced plastics: TiAlSiN and CrN/CrCN/DLC. TiAlSiN was deposited as a graded monolayer coating while CrN/CrCN/DLC was a nanostructured coating consisting of three distinct layers. Both coatings were produced by PVD unbalanced magnetron sputtering and were characterized using scanning electron microscopy (SEM) provided with energy dispersive spectroscopy (EDS), atomic force microscopy (AFM), micro hardness (MH) and scratch test analysis. Coating morphology, thickness, roughness, chemical composition and structure, hardness and adhesion to the substrate were investigated. Wear resistance was characterized through industrial tests with coated samples and an uncoated reference sample inserted in a feed channel of a plastic injection mold working with 30 wt.% glass fiber reinforced polypropylene. Results after 45,000 injection cycles indicate that the wear resistance of the mold was increased by a factor of 25 and 58, by the TiAlSiN and CrN/CrCN/DLC coatings, respectively, over the uncoated mold steel.