Plano de negócios para empresa de iluminação de emergência

Dissertação de Mestrado em Finanças Empresariais

Estágio no Departamento Financeiro do Município de Penafiel

Relatório de estágio para obtenção do grau de mestre em Finanças Empresariais

Fatores influenciadores da gestão da qualidade e independência do auditor: um estudo de caso

Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias

Association between child-care and acute diarrhea: a study in Portuguese children

OBJECTIVE: To quantify the influence of the type of child-care on the occurrence of acute diarrhea with special emphasis on the effect of children grouping during care. METHODS: From October 1998 to January 1999 292 children, aged 24 to 36 months, recruited using a previously assembled cohort of newborns, were evaluated. Information on the type of care and occurrence of diarrhea in the previous year was obtained from parents by telephone interview. The X² and Kruskal-Wallis tests were used to compare proportions and quantitative variables, respectively. The risk of diarrhea was estimated through the calculation of incident odds ratios (OR) and their respective 95% confidence intervals (95% CI), crude and adjusted by unconditional logistic regression. RESULTS: Using as reference category children cared individually at home, the adjusted ORs for diarrhea occurrence were 3.18, 95% CI [1.49, 6.77] for children cared in group at home, 2.28, 95% CI [0.92, 5.67] for children cared in group in day-care homes and 2.54, 95% CI [1.21, 5.33] for children cared in day-care centers. Children that changed from any other type of child-care setting to child-care centers in the year preceding the study showed a risk even higher (OR 7.65, 95% CI [3.25, 18.02]). CONCLUSIONS: Group care increases the risk of acute diarrhea whatsoever the specific setting.

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.

Optimization techniques for power distribution planning with uncertainties: a comparative study

Important research effort has been devoted to the topic of optimal planning of distribution systems. The non linear nature of the system, the need to consider a large number of scenarios and the increasing necessity to deal with uncertainties make optimal planning in distribution systems a difficult task. Heuristic techniques approaches have been proposed to deal with these issues, overcoming some of the inherent difficulties of classic methodologies. This paper considers several methodologies used to address planning problems of electrical power distribution networks, namely mixedinteger linear programming (MILP), ant colony algorithms (AC), genetic algorithms (GA), tabu search (TS), branch exchange (BE), simulated annealing (SA) and the Bender´s decomposition deterministic non-linear optimization technique (BD). Adequacy of theses techniques to deal with uncertainties is discussed. The behaviour of each optimization technique is compared from the point of view of the obtained solution and of the methodology performance. The paper presents results of the application of these optimization techniques to a real case of a 10-kV electrical distribution system with 201 nodes that feeds an urban area.

Auction of financial transmission rights in electricity market environment

An auction model is used to increase the individual profits for market players with products they do not use. A Financial Transmission Rights Auction has the goal of trade transmission rights between Bidders and helps them raise their own profits. The ISO plays a major rule on keep the system in technical limits without interfere on the auctions offers. In some auction models the ISO decide want bids are implemented on the network, always with the objective maximize the individual profits for all bidders in the auction. This paper proposes a methodology for a Financial Transmission Rights Auction and an informatics application. The application receives offers from the purchase and sale side and considers bilateral contracts as Base Case. This goal is maximize the individual profits within the system in their technical limits. The paper includes a case study for the 30 bus IEEE test case.

Cancer incidence projections for Lisbon and Santarém districts: an aid to radiotherapy services planning

Will the existing means in Radiotherapy respond to the needs of the potential user population in 2014 for Lisbon and Santarém districts? Number of treatment units? Number of Radiotherapy Technologists? Temporal variations of the dimension and age structure of the populations: Coastal areas/Interior areas, Urban areas/Rural areas. Temporal variations in the incidence of several types of cancer. Overall objectives: evaluate of the necessities of Radiotherapy for Lisbon and Santarém districts in 2014 and elaboration of proposals that aim the access/use for the potential user population.

Online versus postal questionnaires: a comparison between two data collection methods

Objectives : The purpose of this article is to find out differences between surveys using paper and online questionnaires. The author has deep knowledge in the case of questions concerning opinions in the development of survey based research, e.g. the limits of postal and online questionnaires. Methods : In the physician studies carried out in 1995 (doctors graduated in 1982-1991), 2000 (doctors graduated in 1982-1996), 2005 (doctors graduated in 1982-2001), 2011 (doctors graduated in 1977-2006) and 457 family doctors in 2000, were used paper and online questionnaires. The response rates were 64%, 68%, 64%, 49% and 73%, respectively. Results : The results of the physician studies showed that there were differences between methods. These differences were connected with using paper-based questionnaire and online questionnaire and response rate. The online-based survey gave a lower response rate than the postal survey. The major advantages of online survey were short response time; very low financial resource needs and data were directly loaded in the data analysis software, thus saved time and resources associated with the data entry process. Conclusions : The current article helps researchers with planning the study design and choosing of the right data collection method.

Recommendation and planning through mobile devices in tourism context

In this paper we present a mobile recommendation and planning system, named PSiS Mobile. It is designed to provide effective support during a tourist visit through context-aware information and recommendations about points of interest, exploiting tourist preferences and context. Designing a tool like this brings several challenges that must be addressed. We discuss how these challenges have been overcame, present the overall system architecture, since this mobile application extends the PSiS project website, and the mobile application architecture.

Materialidade em auditoria: o problema da sua aplicação prática

A ocorrência de grandes escândalos financeiros na última década, um pouco por todo o mundo, provocou uma crise de confiança na informação financeira prestada pelas empresas e levou à discussão de conceitos como Corporate Governance e Expectation Gap e a uma “revolução” no mundo da auditoria. A necessidade de confiança na opinião dos auditores conduziu à discussão acerca de como é que o trabalho de auditoria é realizado, em que “bases” é que o auditor determina o que analisar e, por último, como decide o que é material ou não. Esta discussão traz a si associado o conceito de materialidade. O objectivo deste estudo é compreender os aspectos inerentes à determinação da materialidade e a sua importância, tanto no planeamento como na avaliação de resultados. O presente trabalho está estruturado em sete capítulos, correspondendo os cinco primeiros ao enquadramento teórico do tema, realizado através de revisão de literatura. No sexto capítulo explicita-se a investigação empírica realizada sobre a forma como a materialidade é entendida e utilizada pelas Sociedades de Revisores Oficiais de Contas (SROC) em Portugal. Terminamos com a conclusão do estudo, em que, para além das conclusões obtidas, se indicam os problemas e obstáculos encontrados ao longo do mesmo, bem como possibilidades de investigação futura.

Execução da Augi 42, Casal do Sapo, Sesimbra

O estágio desenvolvido na empresa de construção Manuel da Graça Peixito, incidiu sobre Direcção e Gestão de Obra na execução de um projecto de reconversão urbanística a aplicar na AUGI 42 localizada no Casal do Sapo em Sesimbra. As áreas urbanas de génese ilegal, denominadas de AUGI, surgiram no inicio da década de 60, como um fenómeno que surgiu de forma a colmatar a carência no parque habitacional das periferias das grandes áreas metropolitanas do território nacional. O ambiente urbano gerado pela existência das AUGI, muitas vezes de proporções de grande dimensão, evidencia inúmeras carências e problemas a níveis sociais, económicos, urbanísticos e legais. A gestão de obra é uma actividade essencial na execução da obra e no planeamento de todas as tarefas a realizar com o melhor tratamento económico e financeiro. A direcção de obra tem como principais funções a selecção de recursos humanos, escolha e montagem dos órgãos de apoio logístico, a aquisição atempada e negociação de materiais. O Gestor e Director de Obra é colocado num ciclo operacional de optimização de recursos e eficiências, em que as duas funções, gestão e direcção de obra, são complementares e a abordagem do contexto interactivo do controlo da obra, em termos da produção, da gestão económica e financeira, da gestão do tempo, do cumprimento das normas de saúde e segurança no trabalho e no assegurar da qualidade, são claramente identificadas, enquanto veículo indispensável do cumprimento do contrato de empreitada. O processo de reconversão urbanística aplicado na AUGI 42 teve como estrutura de proposta a seguinte base: primeiro na recolha de dados relativo à AUGI 42 e na definição de um planeamento do faseamento numa estratégia de execução da empreitada; segundo na constituição e caracterização da execução de variadas infra-estruturas (rede de drenagem de esgotos domésticos e pluviais, rede de abastecimento de águas, rede de telecomunicações, rede eléctrica, rede de gás, rede viária e arranjos de espaços exteriores). Este processo e consequente proposta surgem como um contributo fundamental na melhoria da qualidade de vida das populações, como também da funcionalidade do sistema urbano que compõe as AUGI.

Quantificação da eficiência da proteção da tiróide no exame de ortopantomografia

Mestrado em Radiações Aplicadas às Tecnologias da Saúde - Área de especialização: Proteção Contra Radiações

Otimização do co-registo metabolismo-morfologia em estudos de PET/CT com 18F-DG de nódulos pulmonares: comparação de dois protocolos - 4D vs CT lento

Mestrado em Medicina Nuclear - Área de especialização: Tomografia por Emissão de Positrões.

Planning, Cooperation and Competition: A case study in industry and construction in a Portuguese Region

In the present paper we analyzed the behavior of firms in the construction and manufacturing sectors, located in the region of Vale do Sousa, in the north of Portugal. From the literature, even existing some disagreements, it is possible to conclude that planning is crucial for firms survival and growth. Cooperation is another aspect that the literature presents as an important factor for firms sustainability. It also plays a major role in competition, since firms are adopting coopetition strategies. By studying a sample of 251 firms, it was possible to realize, that the majority started their business without a formal planning, and they keep going without using it. In cooperation aspects, there is a lack of cooperation. It was possible to verify, that existing cooperation has some evidence but at a vertical level. These vertical relations were also identified in stakeholder’s involvement.