A implementação do modelo de atendimento à diversidade como resposta eficaz ao apoio a alunos com necessidades especiais na região norte de Portugal

Tese de Doutoramento em Estudos da Criança (área de especialização em Educação Especial)

Discursos para a Independência: a Escócia e o Referendo de 2014

Dissertação de mestrado em Ciência Política

Promoting independent living and recreation in life through ambient assisted living technology

The increase in life expectancy with a decrease in birth rates is contributing to the ageing of the European population. This phenomenon, coupled with greater awareness of the quality of life, the need to have cost-efficient assistive care, the intention of people to live independently in their homes, and the technological developments in recent decades, have contributed to the emergence of the concept of ambient assisted living (AAL). AAL solutions aim to provide healthy and safe ageing to users through promoting independence in performing daily activities and interacting with technology, taking into consideration the deterioration of the users’ capabilities and the reduced costs of the solutions. In this chapter, AAL developments of monitoring activities of daily living (ADLs) and participation in a virtual community with the selected stakeholders are introduced, their roadmap with the expected technological developments are described, and the expected impact of these solutions on the end users of the developed solutions are discussed. This enables a real user guidance structure that represents the different needs and limitations of each user, presenting a highly structured project based on personas and possible solutions for them. The AAL4ALL Ambient Assisted Living for All (ALL4ALL) project is considered here as a case study to analyze and illustrate the ALL concepts discussed in this chapter.

Measuring university-to-work success: development of a new scale

Purpose – The purpose of this paper is to develop a subjective multidimensional measure of early career success during university-to-work transition. Design/methodology/approach – The construct of university-to-work success (UWS) was defined in terms of intrinsic and extrinsic career outcomes, and a three-stage study was conducted to create a new scale. Findings – A preliminary set of items was developed and tested by judges. Results showed the items had good content validity. Factor analyses indicated a four-factor structure and a second-order model with subscales to assess: career insertion and satisfaction, confidence in career future, income and financial independence, and adaptation to work. Third, the authors sought to confirm the hypothesized model examining the comparative fit of the scale and two alternative models. Results showed that fits for both the first- and second-order models were acceptable. Research limitations/implications – The proposed model has sound psychometric qualities, although the validated version of the scale was not able to incorporate all constructs envisaged by the initial theoretical model. Results indicated some direction for further refinement. Practical implications – The scale could be used as a tool for self-assessment or as an outcome measure to assess the efficacy of university-to-work programs in applied settings. Originality/value – This study provides a useful single measure to assess early career success during the university-to-work transition, and might facilitate testing of causal models which could help identify factors relevant for successful transition.

Análise estratégica da internacionalização da APFF- Administração do Porto da Figueira da Foz

Relatório de estágio de mestrado em Negócios Internacionais

Desenvolvimento de um Módulo Habitacional “embrionário” “Plug-in” de habitação unifamiliar

Dissertação de mestrado integrado em Arquitectura

Divulgação de informação sobre o governo das sociedades em Portugal: Extensão e determinantes

Tese de Doutoramento em Contabilidade

A crise política da Província de Goiás e o movimento separatista do Norte no período da independência do Brasil, 1820-1824

Dissertação de mestrado em História

As crianças-soldado na Serra Leoa e na Libéria: estudo comparado sobre o papel da ONU como provedor de segurança humana

Dissertação de mestrado em Relações Internacionais

Do kemalismo ao neo-otomanismo: o desenvolvimento político e a «Nova Turquia» de Recep Tayyip Erdogan (2003-2014)

Dissertação de mestrado em Ciência Política

Revisitando a Teoria da Guerra Justa: uma análise das propostas de Michael Walzer e Jeff McMahan

Dissertação de mestrado em Filosofia Política

Communications with QoS in IoT&Cloud environment

Dissertação de mestrado integrado em Engenharia de Telecomunicações e Informática

Evaluation system in the European Commission : DEVCO’S evaluation methodology

Mestrado em Economia e Políticas Públicas

El valor razonable como concepto vinculado a la pertinencia del valor. Fair value as a concept related to value relevance.

IDENTIFICACIÓN Y CARACTERIZACIÓN DEL PROBLEMA - HIPÓTESIS Según la NIC 39, el valor razonable es la cantidad por la que puede ser intercambiado un activo o cancelado un pasivo entre un comprador y un vendedor interesados y debidamente informados, en condiciones de independencia mutua. La definición del FASB (SFAC 7) es muy similar, y define el valor razonable como el monto mediante el que un activo podría ser enajenado en una transacción entre partes independientes, dispuestas a realizar la operación en situaciones diferentes a la de una liquidación o a la de una venta forzada. Puede apreciarse que esta definición de valor razonable es limitada porque, a excepción de escenarios que se correspondan con mercados perfectos y completos, el concepto puede abarcar valores de entrada, valores de salida y valores en uso, los cuales pueden ser muy diferentes (Beaver, 1987). El valor de entrada es el valor de adquisición o de reemplazo, el valor de salida es el precio al cual un activo puede ser vendido o liquidado, y el valor en uso es el valor incremental de una empresa atribuible a un activo (se correspondería con el valor presente mencionado anteriormente). Dado que el IASB y la FASB se ocupan de la valuación de activos que una empresa posee, y no de activos que serán adquiridos en un futuro, su definición de valor razonable debería ser interpretada desde la perspectiva del vendedor. Por lo tanto, el concepto de valor razonable que manejan el IASB y la FASB se asemeja a un valor de salida, tal como lo propusieron Chambers y Stirling hace bastantes años atrás.Planteado esto, lo que tratará de dilucidar este proyecto de investigación es si este concepto de valor razonable es realmente novedoso o es una simple regresión a los valores corrientes de salida defendidos por los autores de la década del setenta. OBJETIVOS GENERALES Y ESPECÍFICOS General Analizar si el concepto “valor razonable” tal como es definido por la normativa actual se corresponde con una definición novedosa o es una adaptación/modificación/regresión de conceptos ya existentes (valores corrientes de salida). Específicos Revisar la literatura específica desde el punto de vista de la teoría contable y las normas de las que dispone la profesión referidas a los siguientes aspectos: a) Valores corrientes b) Valor razonable MATERIALES Y MÉTODOS El análisis que se llevará a cabo comprenderá dos aspectos. El primero consiste en la revisión de la doctrina contable. Para ello se analizará bibliografía significativa y trabajos de eventos académicos relacionados con el valor razonable. En segundo término se revisará la normativa profesional a nivel nacional e internacional. Después de concluido con los pasos anteriores se analizará la novedad del concepto valor razonable y su semejanza con el valor corriente de salida planteado por los autores de la década del setenta. IMPORTANCIA DEL PROYECTO – IMPACTO Se pretende revisar si el concepto valor razonable planteado por la normativa actual resulta realmente novedoso o es una adaptación de viejos conceptos planteados en la década del setenta del siglo pasado. El proyecto resulta importante porque es un tema no desarrollado en la literatura, ni planteado en congresos. Se estima lograr material de publicación y presentación en eventos académicos. According to the NIC 39, fair value is the quantity for the one that can be exchanged an asset or cancelled a liability between a buyer and a seller interested and due informed, in conditions of mutual independence. The definition of the FASB (SFAC 7) is very similar, and defines fair value as the amount by means of which an assets might be alienated in a transaction between independent parts, ready to realize the operation in situations different from that of a liquidation or to that of a forced sale. This definition of reasonable value is limited because, with the exception of scenes that fit with perfect and complete markets, the concept can include values of entry, values of exit and values in use, which can be very different (Beaver, 1987). The value of entry is the value of acquisition or of replacement, the value of exit is the price to which an asset can be sold or liquidated, and the value in use is the incremental value of a company attributable to an asset. Provided that the IASB and the FASB deal with the appraisal of assets that a company possesses, and not of assets that will be acquired in a future, this definition of fair value should be interpreted from the perspective of the seller. Therefore, the concept of reasonable value that they handle the IASB and the FASB is alike a value of exit, as Chambers and Stirling proposed it enough years ago behind. We will review if the concept of "fair value" is really new or if it is an adaptation of old concepts.

The challenges of establishing the electric vehicle in Ireland

This thesis investigates the challenges of establishing the electric vehicle (EV) in Ireland and how the Irish government and industry are trying to meet them. It further seeks to provide information on Irish consumers’ attitudes towards the electric vehicle and their willingness to purchase it. The review of the literature showed that the Irish government is investing significant funds in trying to establish the market for the electric vehicle and position itself as a world leader in adopting the electric vehicle. The EV will also have an important role to play in how Ireland meets its targets for CO2 reductions towards 2020. Climate change and use of fossil fuels are driving the need for increased use of renewable energy and increased energy independence while reducing the greenhouse gas emissions that are the leading cause of climate change. The transport sector is almost completely dependent on the use of fossil fuel and resultantly is one of the largest sources of these GHG emissions. These issues are leading to the design and production of more energy efficient and environmentally friendly vehicles. The ultimate goal is to achieve a zero emissions vehicle. The electric vehicle is presently the only vehicle being mass produced that has the potential to be zero emissions. There are however issues that customers may not be willing to overlook such as the lower range of the vehicle and the length of time it takes to recharge. Vehicle cost is also an important issue that customers may not overlook. Knowing what the consumer’s attitudes are towards the EV and their willingness to purchase them is important as these new vehicles begin to appear in the showrooms. The consumers will be vital to how successful this market becomes. Using an online questionnaire methodology, in a sample of 118 consumers, the major conclusion to be drawn from the research is that the vehicle price, the convenience to recharge and vehicle range were the three most essential issues for the consumers if they were purchasing an EV. The success of the electric vehicle market may depend on what measures are taken to overcome them.