Diretiva 2013/34/UE: principais implicações na contabilidade e auditoria

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Doutor Eduardo Sá e Silva, Professor Adjunto do Instituto Superior de Contabilidade e Administração do Porto

Inter-sectoral health policy in Portugal : competition, cooperation and control

Comunicação apresentada na «19th International Conference on Health Promoting Hospitals and Health Services», Turku, Finlândia de 1 a 3 de Junho de 2011.

The role of public policy in health care promotion: a comparative perspective

Comunicação apresentada na 17th International conference on Health Promotio Hospitals and Health Services em Hersonissis, Crete, Grécia de 6-8 de maio de 2009

Otimização da atividade de picking num armazém de peças – um caso de estudo

Mestrado em Engenharia Mecânica – Gestão Industrial

The impact of an online mathematics education project (MATACTIVA) on higher education students

The Online Mathematics Education Project (MatActiva) is an exciting new initiative which aims to support and enhance mathematics education. The project is led by the Institute of Accounting and Administration of Porto (ISCAP), part of the Polytechnic Institute of Porto (IPP). It provides innovative resources and carefully constructed materials around themes such as Elementary Mathematics, Calculus, Algebra, Statistics and Financial Mathematics to help support and inspire students and teachers of mathematics. The goal is to increase mathematical understanding, confidence and enjoyment, enrich the mathematical experience of each person, and promote creative and imaginative approaches to mathematics. Furthermore the project can be used to deliver engaging and effective mathematics instruction through the flipped classroom model. This paper also presents the findings of a large survey, whose propose was to study the student’s reaction to the project.

Kiddo project

Trabalho de natureza profissional para a atribuição do Título de Especialista do Instituto Politécnico do Porto, na área de Design, defendido a 23-03-2015.

Math without stress: an open online learning project

MOOC (as an acronym for Massive Open Online Courses) are a quite new model for the delivery of online learning to students. As “Massive” and “Online”, these courses are proposed to be accessible to many more learners than would be possible through conventional teaching. As “Open” they are (frequently) free of charge and participation is not limited by the geographical situation of the learners, creating new learning opportunities in Higher Education Institutions (HEI). In this paper we describe a recently started project “Matemática 100 STRESS” (Math Without STRESS) integrated in the e-IPP project | e-Learning Unit of Porto’s Polytechnic Institute (IPP) which has created its own MOOC platform and launched its first course – Probabilities and Combinatorics – in early June/2014. In this MOOC development were involved several lecturers from four of the seven IPP schools.

Projeto de uma biblioteca digital conjunta entre o México e Portugal: uma ponte para apoiar a investigação e o ensino em biblioteconomia e áreas afins

Apresenta-se um projeto em curso entre a ESEIG/IPP (Portugal) e o IIBI/UNAM (México) para a criação de uma biblioteca digital na área da Biblioteconomia e dos Estudos de Informação. Considerando a missão educacional das instituições envolvidas, são analisados os conceitos conexos Ambientes Virtuais de Pesquisa e Aprendizagem nos quais a biblioteca digital fundamenta alguns dos seus princípios. É apresentado o modelo de biblioteca digital que sustenta o projeto e são caracterizadas as instituições participantes. Faz-se ainda uma reflexão sobre a conceção e o estabelecimento de uma política de informação, de modo a proporcionar um substrato para a criação e utilização dos recursos e serviços entre as comunidades envolvidas no projeto. Por fim, são apresentados os objetivos da biblioteca digital e diretrizes para a criação e partilha dos recursos digitais.

Defining Electricity Tariffs Using the Knowledge About the Consumers Profiles in ELECON Project

The increasing importance of the integration of distributed generation and demand response in the power systems operation and planning, namely at lower voltage levels of distribution networks and in the competitive environment of electricity markets, leads us to the concept of smart grids. In both traditional and smart grid operation, non-technical losses are a great economic concern, which can be addressed. In this context, the ELECON project addresses the use of demand response contributions to the identification of non-technical losses. The present paper proposes a methodology to be used by Virtual Power Players (VPPs), which are entities able to aggregate distributed small-size resources, aiming to define the best electricity tariffs for several, clusters of consumers. A case study based on real consumption data demonstrates the application of the proposed methodology.

Environmental performance policy indicators for the public sector: The case of the defence sector

Journal of Environmental Management, nº 82 p. 410–432

Project Blimunda: Seeing the Unseen

Poster presented at the Sixth Annual International Conference on Open Repositories (OR11) held on 6-11th June, Austin, Texas

Does a Tougher Competition Policy Reduce or Promote Investment?

The question of how interventions from the Competition Authority (CA) affect investment is not a straightforward one: a tougher competition policy might, by reducing the ability to exert market power, either stimulate firms to invest more to counter the restrictions on their actions, or make firms invest less because of the reduced ability to have a return on investment. This tension is illustrated using two models. In one model investment is own-cost-reducing whereas in the other investment is anti-competitive. Anti-competitive investments are defined as investments that increase competitors’ costs. In both models the optimal level of investment is reduced with a tougher competition policy. Furthermore, while in the case of an anti-competitive investment a tougher authority necessarily leads to lower prices, in the case of a cost- reducing investment the opposite may happen when the impact of the investment on cost is sufficiently high. Results for total welfare are ambiguous in the cost- reducing investment model, whereas in the anti-competitive investment model welfare unambiguously increases due to a tougher competition polic

The impact of pharmaceutical policy measures: a structural-break approach

Pharmaceutical spending in many other countries has had a steep increase in the last decade. The Portuguese Government has adopted several measures to reduce pharmaceutical expenditure growth, ranging from increased co-payments to price decreases determined administratively. Promotion of generic consumption has also ranked high in political priorities. We assess the overall impact of the several policy measures on total pharmaceutical spending, using monthly data over the period January 1995 – August 2008. Endogenous structural breaks (time-series) methods were employed. Our findings suggest that policy measures aimed at controlling pharmaceutical expenditure have been, in general, unsuccessful. Two breaks were identified. Both coincide with administratively determined price decreases. Measures aimed at increasing competition in the market had no visible effect on the dynamics of Government spending in pharmaceutical products. In particular, the introduction of reference pricing had only a transitory effect of less than one year, with historical growth resuming quickly. The consequence of it is a transfer of financial burden from the Government to the patients, with no apparent effect on the dynamics of pharmaceutical spending. This strongly suggests that pharmaceutical companies have been able to adjust to policy measures, in order to sustain their sales. It remains a challenge for the future to identify firms’ strategies that supported continued growth of sales, despite the several policy measures adop