885 resultados para internal audit contribution and external audit fees


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The main purpose of the research is to present a proposal for a methodology to support the rehabilitation project of renders of old buildings in Portugal. To achieve the objective it was considered essential to define the main types of participants and aspects to integrate the proposal. The research methodology consists in an inquiry presented to professional participants in rehabilitation, a market study of materials and products available in Portugal, the design of a methodology proposal and its application to a case study. The inquiry sample totals 24 answers from the targeted professionals. A sequence of relevant supporting procedures consists in the proposal, which aims to provide a supporting methodology to decide and project in this context and also to be tested with its application to the building. This proposal was applied to an old building with load-bearing stone masonry walls and air-lime based renders. It was concluded that the assessment of the building and external renderings’ condition, its diagnosis and of the supporting walls, the definition of intervention, the specification of materials to be used and performance requirements to comply, and also plans for conservation and periodic maintenance, are crucial. From the inquiry, compatibility between materials and complementary roles and points of view of different types of participants in rehabilitation must be highlighted. A proposal for a methodology to support the project could provide useful guidance particularly for architects and construction engineers, and improve the understanding of direct participants on site, therefore contributing for the correct implementation of intervention.

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The purpose of this work is to understand the internal and external structure in which the company operates to provide an idea of the strategic actions needed to accomplish their organizational objectives. A strategic software was employed to build up phase one and phase two, phase one involved analysing internal and external factors that influence the company, comprehending their core competences, factors that influence the market and identification of strengths and weaknesses. Phase two consisted on providing an idea of their real competitive position and the suggestion of a development strategy, given the possible limitations in the external factors, the company should carefully analyse some of the opportunities present in the industry overseas to continue to develop their business and increase its profitability. Furthermore, a source of competitive advantage was found in their outbound logistics which could serve a differentiator between their competitors.

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There is general consensus nowadays that CSR is not just altruistic do-gooding but rather a way for both companies and society to prosper. Companies themselves increasingly recognize that their sustainability depends on their willingness to assume responsibility for social and environmental issues. Academic research has, in the past, tried to theorize exactly how CSR improves business, employee satisfaction and productivity. However, few studies have a) separated the different effects of internal CSR and external CSR and b) studied these effects in times of internal organizational distrust. Hence, this paper examines the relationship between each type of CSR with two outcome variables related to employee attitudes: affective organizational commitment (AOC) and turnover intentions (TI). Furthermore, it investigates whether organizational distrust works as a moderator in each of these relationships by testing the hypothesis using a sample of 212 employees from a company that is currently going through a moment of internal crisis. Findings suggest that although all variables are strongly correlated, distrust works as a moderator for external CSR but not for internal CSR. The theoretical and practical implications of these findings conclude the paper.

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The present case is about the refinancing of Cimpor, a highly profitable Portuguese cement group that encounters a set of obstacles in its debt restructuring. The case is intended to be used in a Corporate Finance class and is divided in three distinct parts: a case A which presents a detailed description of the internal and external events that increased Cimpor’s refinancing risk, a case B which informs the audience of the outcome of the refinancing process, and a Teaching Note with suggested questions and answers to be used in class. Key words:

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The main purpose of the research is to present a proposal for a methodology to support the rehabilitation project of renders of old buildings. To achieve the objective it was considered essential to define the main types of participants and aspects to integrate the proposal. The research methodology consists in an inquiry presented to several professional participants in rehabilitation, a market study of materials and products available in Portugal, the design of a methodology proposal and its application to a case study. The inquiry sample totals 24 answers from the targeted professionals. A sequence of relevant supporting procedures consists in the proposal, which aims to provide a supporting methodology to decide and project in this context and also to be tested with its application to the building. This proposal was applied to an old building with load-bearing stone masonry walls and air-lime based renders. It was concluded that the assessment of the building and external renderings’ condition, its diagnosis and of the supporting walls, the definition of intervention, the specification of materials to be used and performance requirements to comply, and also plans for conservation and periodic maintenance, are crucial. From the inquiry, compatibility between materials and complementary roles and points of view of different types of participants in rehabilitation must be highlighted. A proposal for a methodology to support the project could provide useful guidance particularly for architects and construction engineers, and improve the understanding of direct participants on site, therefore contributing for the correct implementation of the intervention.

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A pictorial field guide to the 30 species of sandfly most commonly encountered in Pará State is presented, based on the easily recognised external characters of the length of the 5th palpal segment, thoracic infuscation, abdominal colour and head and body size. In most cases this allows identification to the species. In others, especially with females, it gives an indication of the species, which may then be confirmed with data from more detailed taxanomix studies. This type of field guide helps in teaching, rapid sorting of flies prior to dissection and in acquainting visitors with the variety of species present in a given area.A rapid technique for the taxonomic sorting of unmounted, freshly killed female sandflies is required, prior to the dissection of large numbers of a particular species. Such a method is useful in areas where numerous species occur in studies on natural flagellate infections, age determination and for ecological studies. With the above points in mind a pictorial field guide has been designed that enables the identification of unmounted, unmacerated specimens of the 30 more commonly encountered species of phleboto-mine sandflies (***) in Pará State, North Brazil. It is based on the easily recognised external characters of the length of the 5th palpal segment, thoracic infuscation, ad-dominal colour and proboscis and body size.Taxonomy of male phlebotomine sandflies is based on the structure of the genitalia and, as most of this is external, a wholly external character key is readily made. Female taxonomy, however, is based on the internal character of the cibarium, pharynx and sperma thecae. In order to produce an external character key we therefore return to an unso phisticated "phlebotometry" (see Martins et al., 1978 p. 3 for review), using relative lengths of the proboscis, palpal segments and body, along with the degree of infuscation. Ihis idea is not new; indeed many sandfly specialists presently use external characters to separate certain species (H. Fraiha, R. P. Lane, P. D. Ready, D. G. Young and R. D. Ward personal communications 1983 & 1984).A key used to separate five anthropophillic sandflies by Biagi (1966), in Mexico, was based mainly on palpal segment length and infuscation. Floch and Abonnenc (1952) stressed the use of relative lengths of palpal segments in their keys to the sandflies of French Guiana, and four members of the shannoni group have been similarly separated according to the degree of infuscation by Morales et al. (1982). The use of thoracic infuscation as a reliable character seems to be gaining favour, having been used by young & Fairchild (1974) and Ready & Fraiha (1981). Indeed Chariotis 1974) showed the usefulness of thoracic infuscation to sepenate 7 anthropophillic species, during studies onvesicular stomatitis in Panama. Identification using external characters is essential for work on viral isolations from sandflies, where bulk samples of whole sandflies are used.Perhaps the major advantage of a simple visual guide is for teaching purposes. Technical staff in this lnstitute are able to identify most of the species they encounter without having to use the standard, more unwieldly (and in many cases unavailable) internal character keys, and the guides presented below have allowed rapid species sorting prior to the dissection of sandflies in our leismaniasis study areas (Ryan et at. ,1985).

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RESUMO - Em 1994/1995 o modelo legal de organização de serviços de Medicina do Trabalho instituído na década de 1960 foi substituído por uma nova superestrutura de serviços de Segurança, Higiene e Saúde dos Trabalhadores (SHST) nos locais de trabalho. O presente estudo pretende descrever e analisar em que medida o novo enquadramento jurídico de SHST, iniciado em 1994/1995 e correspondente genericamente à fase da Nova Saúde Ocupacional, foi acompanhado de alterações: (1) na percepção do grau de satisfação dos médicos do trabalho quanto ao seu papel e estatuto profissionais e (2) nas repercussões na sua prática profissional. O presente estudo (empírico, descritivo e comparativo) abrangeu um grupo de médicos do trabalho diplomados pela Escola Nacional de Saúde Pública (n = 153), de quem se recolheu, através de um questionário aplicado em 1993 e 2000, a opinião sobre as mudanças organizacionais da SHST. O papel e funções dos médicos do trabalho e as garantias de exercício profissional não se alteraram de forma importante, tendo a prática profissional da medicina do trabalho na modalidade «medicina do trabalho de empresa» (serviços internos e externos) diminuído, apesar de continuar a ser a forma de exercício predominante dos médicos do trabalho. O tempo dedicado à sua actividade situou-se num valor médio próximo das 20 horas semanais, sem alterações importantes entre 1993 e 2000. Concluiu-se que, no essencial, a publicação da nova legislação sobre organização de cuidados de MT/SHST/SO em 1994 e 1995 não reforçou significativamente as condições gerais de exercício da medicina do trabalho.

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A presente dissertação demonstra a evolução da organização clandestina do PCP ao longo do período ditatorial português do Século XX (1926-1974). Tendo em conta o período de clandestinidade de um partido de oposição à ditadura como foi o PCP, importa verificar como ao longo dos anos o partido adaptou a sua organização à conjuntura política interna e externa. Estudar o PCP na clandestinidade é certamente abordar a capacidade de recuperação de uma organização política sujeita à frequente repressão e violência política. A organização clandestina do PCP, apesar de passar por períodos de maior ou menor crescimento orgânico, teve uma estratégia de organização das suas casas clandestinas que foi variando ao longo do período de tempo abordado nesta dissertação.

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Os aquivos municipais preservam a documentação definida legalmente como de conservação permanente, a memória e a experiência da Administração Local e, como tal, são agentes imprescindíveis à preservação dos direitos municipais. A preocupação com a preservação da documentação deve constituir um dos pilares principais do arquivo desde o início da sua criação. E não somente quando a documentação é transferida para o Arquivo Histórico, deve estar presente durante todo o ciclo de vida da documentação. Com a criação do PARAM (Programa de Apoio à Rede de Arquivos Municipais), os arquivos municipais ganham um novo incremento, não só a nível técnico como a nível financeiro, sendo-lhe reconhecido o seu devido valor e importância, na sua dupla dimensão, administrativa e cultural. Uma das funções do arquivo é disponibilizar a documentação que têm à sua guarda e que se encontra armazenada nos depósitos. Para tal é fundamental criar condições a curto, a médio e a longo prazo, implementando toda uma política integrada de preservação, envolvendo os demais serviços da instituição, fazendo-se o controlo do estado de conservação da documentação, aplicando uma metodologia da manipulação de documentos para disponibilizá-los tanto aos clientes internos como externos. O Arquivo Intermédio da Câmara Municipal de Sintra não possui plano de preservação documental, nem ações de preservação extensíveis aos objetos digitais, daí que a presente tese de mestrado pretenda ser um proposta de um contributo de um plano de preservação, que tenha em consideração os demais aspetos desde a localização e construção ou manutenção do edifício onde se encontra o arquivo, questões de segurança, de controlo ambiental, de luz/fotodegradação, o controlo integrado de pragas, danos causados por água, os desastres naturais, a poluição, a limpeza e vigilância na zona de depósitos e armazenamento e manuseamento dos documentos.

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Dissertação de mestrado em Marketing e Estratégia

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Doctoral Thesis Civil Engineering

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Publicado em "Educação, territórios e desenvolvimento humano: atas do I Seminário Internacional, Vol. I – conferências e intervenções". ISBN 978-989-96186-9-5

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Objectives: This research work intends to clarify the role of artificial saliva, in particularly the role of mucin, a salivary protein, on the surface properties and adhesion ability of Candida spp. oral clinical isolates to abiotic surfaces. Methods: Four oral clinical isolates of Candida spp. were used: two Candida albicans strains (AC; AM) and two Candida parapsilosis strains (AD; AM2). The strains were isolated from patients using oral prosthesis. The microorganisms were cultured in the absence or presence of mucin and artificial saliva, and their adhesion to an abiotic surface (coated with mucin and artificial saliva) was evaluated. Results: The presence of mucin per se onto the abiotic surface decreased the adhesion of all strains, although the combination of mucin with artificial saliva had reduced this effect. No direct correlation between adhesion and the surface free energies of adhesion of the microorganisms was found. Significance: Candida spp. were human commensal microorganisms that became pathogenic when the host immune defenses were compromised. Medical devices were colonized by Candida spp. particularly, oral prostheses, which might lead to the degradation of the prostheses and systemic infections. The salivary secretions that constantly cover the oral cavity influenced Candida spp. adhesion process. Therefore, it was important to understand the interactions between Candida spp., salivary proteins and the characteristic of oral prosthesis when developing materials for oral prostheses.

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Dissertação de mestrado integrado em Engenharia e Gestão Industrial

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Dissertação de mestrado em Engenharia de Sistemas