O Relato financeiro nas IPSS: Estudo de caso de uma IPSS do concelho de Vila Nova de Gaia

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Professora Doutora Ana Maria Alves Bandeira e Professora Doutora Deolinda Meira

Avaliação dos mecanismos de concorrência na API do Java 8

As plataformas com múltiplos núcleos tornaram a programação paralela/concorrente num tópico de interesse geral. Diversos modelos de programação têm vindo a ser propostos, facilitando aos programadores a identificação de regiões de código potencialmente paralelizáveis, deixando ao sistema operativo a tarefa de as escalonar dinamicamente em tempo de execução, explorando o maior grau possível de paralelismo. O Java não foge a esta tendência, disponibilizando ao programador um número crescente de bibliotecas de mecanismos de sincronização e paralelização de código. Neste contexto, esta tese apresenta e discute um conjunto de resultados obtidos através de testes intensivos à eficiência de algoritmos de ordenação implementados com recurso aos mecanismos de concorrência da API do Java 8 (Threads, Threadpools, ExecutorService, CountdownLach, ExecutorCompletionService e ForkJoinPools) em sistemas com um número de núcleos variável. Para cada um dos mecanismos, são apresentadas conclusões sobre o seu funcionamento e discutidos os cenários em que o seu uso pode ser rentabilizado de modo a serem obtidos melhores tempos de execução.

Cultural journalism in a digital environment : new models, practices and possibilities

Both culture coverage and digital journalism are contemporary phenomena that have undergone several transformations within a short period of time. Whenever the media enters a period of uncertainty such as the present one, there is an attempt to innovate in order to seek sustainability, skip the crisis or find a new public. This indicates that there are new trends to be understood and explored, i.e., how are media innovating in a digital environment? Not only does the professional debate about the future of journalism justify the need to explore the issue, but so do the academic approaches to cultural journalism. However, none of the studies so far have considered innovation as a motto or driver and tried to explain how the media are covering culture, achieving sustainability and engaging with the readers in a digital environment. This research examines how European media which specialize in culture or have an important cultural section are innovating in a digital environment. Specifically, we see how these innovation strategies are being taken in relation to the approach to culture and dominant cultural areas, editorial models, the use of digital tools for telling stories, overall brand positioning and extensions, engagement with the public and business models. We conducted a mixed methods study combining case studies of four media projects, which integrates qualitative web features and content analysis, with quantitative web content analysis. Two major general-interest journalistic brands which started as physical newspapers – The Guardian (London, UK) and Público (Lisbon, Portugal) – a magazine specialized in international affairs, culture and design – Monocle (London, UK) – and a native digital media project that was launched by a cultural organization – Notodo, by La Fábrica – were the four case studies chosen. Findings suggest, on one hand, that we are witnessing a paradigm shift in culture coverage in a digital environment, challenging traditional boundaries related to cultural themes and scope, angles, genres, content format and delivery, engagement and business models. Innovation in the four case studies lies especially along the product dimensions (format and content), brand positioning and process (business model and ways to engage with users). On the other hand, there are still perennial values that are crucial to innovation and sustainability, such as commitment to journalism, consistency (to the reader, to brand extensions and to the advertiser), intelligent differentiation and the capability of knowing what innovation means and how it can be applied, since this thesis also confirms that one formula doesn´t suit all. Changing minds, exceeding cultural inertia and optimizing the memory of the websites, looking at them as living, organic bodies, which continuously interact with the readers in many different ways, and not as a closed collection of articles, are still the main challenges for some media.

Manuscript of James Cummings- August 28, 1860

Transcript (spelling and grammar retained): Chippawa [Chippewa] 28th August 1860 My Dear Sir I duly received your very kind letter of the 24th [June] asking me to communicate such facts of general interest connected with my career during the War with the United States. I have no objection to afford you such information as came under my own observation; nevertheless I do so, with the understanding, I have no desire to be my own trumpeter. With respect to your circular wherein you state you have been for several years collecting materials for a History of the late War between the United States & Great Britain, for which you are now gathering further materials to add to your collection, concerning the Second War for Independence. I am rather at a loss to know, what is meant by the second war; If you allude to the petty Rebellion, it could not be called a War, Those that caused the outbreak were very soon put down, by the Loyal people of the Province without the aid of Regular Troops being satisfied with the Independence they enjoyed. With respect to the several questions names in your circular: To the 1st I would say, this locality is made memorable by the battle of Chippawa [Chippewa] which took place about a mile above the village on the ground I pointed out to you, when I had the pleasure of seeing you a few days ago, with Mr Porter of the Niagara Falls, of which I believe you took sketches at the time. 2nd I have no historical documents of any value; so many years having gone past, the most of my old papers have either been lost or destroyed, I however came across two letters, one dated Queenston 9th July 1812 from Lt. Col. Nicholl Quarter Master General of Militia, the other from Lt. Col Myers Deputy Quarter Master General of the Regular Army date Fort George 23rd same month, directed to me in the hand writing of each of those officers as Deputy Quarter Master General of Militia, which letters I shall be obliged you would return at as early a day possible, as I wish to place them with tome others in the case, I have had made to hold the cocked hat & feather I wore during that eventful period, which I am sorry I did not exhibit when you was at my house; with reference to it I now enclose a letter from Lt. Col. Clark, residing at Port Dalhousie he was Captain & Adjutant of Militia in the War of 1812__ I send the letter in proof of the cock’d hat it is a lengthy one, but you may find time to turn over it, as I shall also place it in the hat case__ 3rd Where are [but] [for] traditionary [sic] witnesses residing in this vicinity – Col Clark above named Mr Merritt of St. Catharines, & Mr Kerby of Brantford are the only ones I now recollect, who could offord [sic] you any statistical information. 4th I have no pictorial sketches of any Military Movements or fortifications. As regards my own career, which you appear [ ? ] of knowing__ I was first a Lieutenant in a volunteer flank company stationed on the river side opposite [Navy] Island not far from the battle ground of Chippawa [Chippewa], I got promotion as Lieutenant of Cavalry before I got my Cavalry dress completed in three days more, I was called by General Brock to Fort George, was appointed Deputy Quarter Master General of Militia with the rank of Captain s the accompanying letters will show. I was at the battle of Stony Creek, several skirmishes at the Cross Roads, when the American army [ ? ] Fort George, at the taking of Col. Boerstler at the Beaver Dam, & had the honor of receiving Colonel Chapens sword at the surrender, who commanded a company of volunteer Horse Men was at the taking of 15 regulars & two officers at Fort Schlosser—was with Col. Bishop at the taking of Black Rock, near him when he fell, three men of the 8th Reg. more killed in the Boat I was in – I was at Chippawa battle, and the last, not the least in Lundy’s lane battle, which the Americans call the battle of Bridge [Waters]. I had forgot; there was another small affair at Corks Mill where I was. I could write a little history of events, but have not the time to do so. If what I have stated will be of any service for the purpose you require I shall feel happy. The history of the late War was published at Toronto in the Anglo American Magazine. Did you ever see it, I have the Books, there were however several errors which came under my notice, which I could have corrected. If my time would permit I could give you a more detailed statement of events. I trust however you may succeed with your publication , and I shall be most happy to hear from you at all times—I related many little occurances verbally to you when here, which I thought not necessary to repeat again as you would have a perfect recollection of them. Be pleased to return the letters for the purpose I require them. I am My Dear Sir Your respectful friend James Cummings

Photograph - Dorothy Rungeling with Plane (Pacer 125), 1954

A photograph of Dorothy Rungeling in front of a plane (likely the second plane she owned). This photograph later appeared in the Canadian general interest magazine "Saturday Night". Mrs. Rungeling was featured in the "Canadian Personalities" section for her latest accomplishment, receiving her commercial pilot's licence.

Pratiques associatives et construction d'un espace social citoyen à Trou du Nord (Haïti)

Ce mémoire traite de la construction d’un espace social citoyen à partir de l’analyse du travail d’intervention de deux organismes locaux situés à Trou du Nord (Haïti). Il s’agit d’explorer les manières dont les membres se représentent et s’approprient leur statut de citoyen. Pour mettre l’emphase sur les mécanismes associatifs et sociaux qui interviennent dans la construction de ce que nous nommons "espace social citoyen", nous avons mené une recherche qualitative dont la charpente interprétative est conçue avec l’aide des outils théorico-pratiques de la politique de participation (Barber, 1997) et l’intervention sociale collective (Lamoureux, 1991). Nous avançons l’hypothèse centrale que les pratiques associatives sont le vecteur de la construction d’un espace social citoyen à Trou du Nord. Cette hypothèse centrale est soutenue par deux hypothèses opératoires portant sur les conditions d’exercice de citoyenneté et l’affirmation individuelle de l’appartenance des membres à l’espace commun. Nous avons recueilli quatorze entretiens semi-directifs effectués avec les membres de l’Assemblée Populaire Veye Yo Trou du Nord (APVT) et du Rassemblement des Militants Solidaires de Trou du Nord (RAMSO). Les résultats de la recherche indiquent que les membres de ces deux organisations manifestent une grande volonté de contribuer au développement de leur localité et au «mieux-être» de la population. Leur implication directe dans les affaires politiques et sociales s’accompagne des exigences pour que l’État prenne en charge ses responsabilités vis-à-vis de ses citoyens. Cette liberté d’action repose sur le partage de leurs expériences individuelles et sur une grande connaissance des divers aspects des réalités locales auxquelles sont confrontés quotidiennement les citoyens. Ces deux groupes sont conçus comme des espaces de sociabilité, des lieux publics et dynamiques issus de l’activité commune et des divers types d’interactions au niveau local. Toujours d’après l’analyse, les membres de ces deux groupes interviennent sur un problème d’ensemble collectif au niveau local sans pour autant négliger leurs propres intérêts. Ils s’inscrivent dans le jeu de marchandage électoral et apprennent à leurs membres à se comporter comme une communauté d’intérêts et d’actions, elle-même inscrite dans l’ensemble des interactions, des processus et des dynamiques de résolution des problèmes au niveau local. Un tel constat vient à la fois valider certaines de nos hypothèses tout en révélant les limites de l’idée de la construction d’un espace social citoyen. D’une part, la volonté de contribuer au «mieux-être» de la population, la nécessité de prendre la parole, d’exprimer les problèmes collectifs et individuels, le souci d’avoir un contrôle sur l’action des dirigeants élus sont autant d’enjeux qui leur ont permis de passer de leur vécu particulier à une vision plus large des intérêts collectifs et à la définition des tâches qu’ils estiment correspondre au rôle citoyen qui leur incombe. D’autre part, leur positionnement dans le champ politique notamment au moment des élections les fait apparaître comme des groupes partisans, c'est-à-dire qu’ils ne sont pas toujours dans la construction de l’intérêt général. Nous concluons que ce double aspect s’avère nécessaire aussi bien à la construction de l’espace social citoyen qu’au fonctionnement démocratique au niveau local. Car, en plus de se définir comme citoyens et d’affirmer leur appartenance communautaire, les membres développent les capacités critiques face aux gestes et actes posés autant par les dirigeants locaux que par l’État haïtien lui-même. Ils acquièrent aussi les habilités de participer, même dans les interstices, aux jeux sociopolitiques faisant partie du processus de renforcement de la citoyenneté et d’un système démocratique en construction.

Reforming Cooperative Credit Structure in India for Financial Inclusion

In the drive for financial inclusion in India, cooperative banks assume prime importance as they are much more accessible to the rural poor than commercial banks. While more accessible, cooperative banks' financial health is rather poor and, therefore, might not be able to serve the needy in a sustained manner. A committee led by Prof. Vaidyanathan has outlined a revival package for cooperatives. Besides suggesting an infusion of funds, it called for the adherence to certain stringent norms to ensure the financial viability. The recommendations provided in the committee’s report are under various stages of implementation in India. The book examines the progress of this reform drive in Bihar, a state in Eastern India. It discusses the background for appointing the committee and its recommendations and also presents the findings of a field study conducted in this regard. The findings inform further policy suggestions which are of general interest to the drive for financial inclusion also in other countries.

El SIDA: incidencias en el mercado asegurador desde una perspectiva financiera y de tutela a los derechos humanos

Debe propugnarse por la existencia de un equilibrio entre la libertad contractual y viabilidad financiera de la industria aseguradora, y los derechos humanos de las personas viviendo con el VIH/SIDA, entre estos se debe encontrar la posibilidad de acceder a seguros de salud y vida. Los aseguradores deben colaborar, junto con el resto de estamentos de la sociedad, en la activa prevención de la pandemia, con base en un principio de solidaridad e interés general, pero también como parte de una estrategia acorde con su actividad.

La utilidad de la consulta previa como instrumento político estudio de caso: “la consulta previa adelantada entre el resguardo Santa Teresita del Tuparro y la petrolera BHP Billiton en el año 2010”

En el presente trabajo de grado, estudiaremos la utilidad de la Consulta Previa como instrumento político, a partir del análisis del proceso adelantado entre el Resguardo Santa Teresita del Tuparro y la Petrolera BHP Billiton en el año 2010, en el municipio de Cumaribo, Vichada, identificando si existen fortalezas y buenas prácticas que permitan equilibrar el interés general y el de las minorías, en beneficio de la gobernabilidad dentro del contexto colombiano. Para cumplir con el objetivo descrito, haremos un análisis de los diferentes roles de los actores involucrados en el presente estudio de caso, desde los conceptos de legitimidad y representatividad y analizaremos si la Consulta Previa adelantada de manera idónea, mediante la aplicación de principios como buena fe, transparencia, comunicación asertiva, y reconocimiento mutuo entre los actores, puede ser una herramienta eficaz, dentro de la democracia participativa.

La captura del estado vista desde los procesos de formulación e implementación de la política pública agro ingreso seguro. Periodo 2007-2009

RESUMEN En esta monografía el interés es comprender la dimensión de la captura del estado, su complejidad y cómo ha penetrado en la cultura política institucional de nuestro país; así mismo, el análisis permite entender el grado de influencia de los grupos de poder para lograr leyes y regulaciones a favor suyo en detrimento del interés general. Este trabajo aborda dicho fenómeno en los procesos de formulación e implementación de la política pública de Agro Ingreso Seguro – AIS– y explica consecuencias y efectos de la captura del Estado en su gobernabilidad y eficacia social. Para ello se desarrolló una investigación de tipo documental que permitió identificar el grado de legitimación de los propósitos de la política pública poniendo en perspectiva la intervención de agentes capturadores en el proceso de implementación de la política Agro Ingreso Seguro.

Las facultades discrecionales en el estado social de derecho colombiano: una aproximación a la discrecionalidad técnica desde la doctrina y la jurisprudencia

En el presente trabajo de grado, se realiza un acopio, valoración y respectivo análisis de la jurisprudencia nacional, la doctrina especializada y la legislación vigente en Colombia en materia de Facultades Administrativas Discrecionales, con el propósito de determinar, si en nuestro ordenamiento existe diferencia de fondo en el tratamiento de la Discrecionalidad Técnica entre la jurisprudencia contencioso administrativa y la constitucional. Así mismo, se resalta que en un Estado Social de Derecho como el nuestro, es necesario que el quehacer administrativo se aproxime cada vez más a los ideales constitucionales de transparencia y justicia social, de forma tal que las decisiones que se adopten, estén siempre sujetas a los principios de legalidad y debido proceso, y en todo caso, propendan por la salvaguarda del bien común y el interés general.

Servidores públicos del estado con especial protección constitucional. Políticas de prevención del daño antijurídico en relación con su retiro del servicio

El retiro del servicio de los empleados públicos aparece como una facultad reglada en las normas del empleo público que, cuando se da alguna de las hipótesis legales que lo hacen procedente, facultan al nominador para ejercer sus atribuciones legales, persiguiendo, ante todo, razones del servicio: su mejora, renovación, eficiencia y moralidad, entre otras. A partir del concepto de una buena administración del Estado, establecer la procedencia y elementos estructurales de una política de prevención del daño antijurídico en relación con el retiro del servicio de servidores públicos que, conforme al ordenamiento jurídico gozan de una especial protección constitucional. Conocer el concepto, el alcance, la regulación y desarrollo jurisprudencial de esta trascendental atribución para el servicio público, resulta indispensable para la debida aplicación del derecho, del ejercicio de las atribuciones públicas por parte de la Administración, y para la prevención del daño antijurídico.

Servidores públicos del Estado con especial protección constitucional: políticas de prevención del daño antijurídico en relación con su retiro del servicio

El retiro del servicio de los empleados públicos aparece como una facultad reglada en las normas del empleo público que, cuando se da alguna de las hipótesis legales que lo hacen procedente, facultan al nominador para ejercer sus atribuciones legales, persiguiendo, ante todo, razones del servicio: su mejora, renovación, eficiencia y moralidad, entre otras. El problema jurídico a resolver con el presente trabajo se plantea a partir del concepto de una buena administración del Estado, establecer la procedencia y elementos estructurales de una política para la prevención del daño antijurídico por el retiro del servicio de servidores públicos que, conforme al ordenamiento jurídico, gozan de una especial protección constitucional o legal. Conocer el concepto, el alcance, la regulación y desarrollo jurisprudencial de esta trascendental atribución para el servicio público, resulta indispensable para la debida aplicación del derecho, del ejercicio de las atribuciones públicas por parte de la Administración, y para la prevención del daño antijurídico.

As pespetivas e o futuro da Europa

Da falhada Convenção Europeia ao Tratado de Lisboa, houve um caminho feito, nomeadamente na delimitação que cada Estado pode definir para as áreas de interesse geral, não submetidas às regras dominantes da concorrência, na venda de bens e serviços. A questão central, hoje em dia, é a da criação de mecanismos que facilitem uma efetiva governação económica europeia, cada vez mais necessária a partir da criação do Euro. Da Europa dos Seis à Europa dos 28, um longo caminho foi percorrido. É preciso agora dar um novo impulso que corresponda às aspirações fundamentais dos europeus.

Are rare species rare or just overlooked? Assessing the distribution of the freshwater bryozoan, Lophopus crystallinus

Given the widespread degradation of freshwater habitats, assessing the distributions of species that may be negatively or positively impacted should be of general interest. However, determining distributions of freshwater organisms that are small and patchily distributed and attached or sedentary is particularly problematic, as it is time consuming, inaccurate, and nearly impossible when the focal species is rare. Here we illustrate the use of indirect sampling approaches to survey the distribution of the rare freshwater bryozoan Lophopus crystallinus, a priority species in the UK Biodiversity Action Plan [Anonymous, 1999. UK Biodiversity Group Tranche 2 Action Plans. Invertebrates, Vol. 4. Environment Agency, Peterborough, pp. 437-439.1. By utilising two complementary methods for sampling bryozoan propagules (statoblasts), namely the collection of debris samples and sediment cores, we achieved an efficient and integrative sampling of habitats across spatial and temporal scales. Analysis of 154 debris samples, encompassing 62 rivers and lakes, identified at least 16 new populations while analysis of 26 sediment cores provided evidence of current or very recent (in the last 10-20 years) occurrence in a further six localities. These results represent a more than 10-fold increase in the current recorded distribution of the species in the UK. Logistic regression analysis provided evidence that L. crystallinus is generally found in lowland sites and is tolerant of eutrophication. Our study exemplifies how integrative and indirect sampling approaches can greatly aid in assessing the conservation status of rare aquatic species and reveals, in this case, that the focal species is less rare than previously appreciated. (c) 2006 Elsevier Ltd. All rights reserved.