Papa Bento XVI e Papa Francisco na grande final!

A chamada Lei do Branqueamento de Capitais - Lei 25/2008, de 5/6 e alterações -, considera que estão sujeitas a especiais obrigações os “Notários, conservadores de registos, advogados, solicitadores e outros profissionais independentes, constituídos em sociedade ou em prática individual, que intervenham ou assistam, por conta de um cliente ou noutras circunstâncias, em operações: § vi) De alienação e aquisição de direitos sobre praticantes de actividades desportivas profissionais;”. Estamos a pensar, como é óbvio, nas transferências de jogadores de futebol, nomeadamente na Europa, as quais atingem somas astronómicas e muitas vezes ocultas. São por demais evidentes as notícias da comunicação social que dão conta que, em muitos dos casos, os verdadeiros valores envolvidos não são os declarados. Quer para fugir aos impostos, quer para esconder o pagamento de avultadas comissões extraordinárias; Abstract: The Call of the Money Laundering Law - Law 25/2008, of 5/6 and change - considers that are subject to the special obligations "notaries, registrars, lawyers, solicitors and other independent professionals, made in society or in practice individual, that participating or assisting, on behalf of a client or other circumstances in operations: § vi) sale and acquisition of rights to practitioners of professional sports activities; ". We are thinking, of course, transfers of football players, particularly in Europe, which reach astronomical sums and often hidden. Are all too apparent the news media that realize that in many cases the true values involved are not declared. Want to evade taxes or to hide the payment of large exceptional fees.

«Da “(In)constitucionalidade da Criminalização do Lenocínio Sem Violência Física e/ou Psicológica: Um Problema, v.g., de Prostituição, de Doenças Contagiosas e de Tributos»

Será que tem sentido do ponto de vista constitucional criminalizar o lenocínio? E porque não regulamentar nomeadamente através do pagamento de impostos e tributos? § Does it make sense from a constitutional point of view criminalize pimping? And why not regulate in particular through the payment of taxes and duties?

The Sticky Information Macro Model: Beyond Perfect Foresight

Sticky information monetary models have been used in the macroeconomic literature to explain some of the observed features regarding inflation dynamics. In this paper, we explore the consequences of relaxing the rational expectations assumption usually taken in this type of model; in particular, by considering expectations formed through adaptive learning, it is possible to arrive to results other than the trivial convergence to a fixed point long-term equilibrium. The results involve the possibility of endogenous cyclical motion (periodic and a-periodic), which emerges essentially in scenarios of hyperinflation. In low inflation settings, the introduction of learning implies a less severe impact of monetary shocks that, nevertheless, tend to last for additional time periods relative to the pure perfect foresight setup.

A influência da fixação na demonstração do glicogénio

A fixação é fundamental para a preservação dos tecidos e é o primeiro passo de uma técnica histológica de rotina cujo objectivo final é obter uma boa visualização das estruturas e, no caso da anatomia patológica, um diagnóstico. Algumas substâncias presentes nos tecidos, como é o caso do glicogénio, necessitam de uma solução fixadora específica capaz de prevenir a dispersão das suas moléculas, sendo a fixação do glicogénio favorecida se essa solução contiver álcool ou ácido pícrico na sua constituição. A preservação do glicogénio é fundamental porque da sua identificação podem depender diagnósticos, utilizando-se colorações histoquímicas como o Periodic Acid Schiff e o Carmim de Best para a sua visualização. Este estudo pretende comparar a qualidade da demonstração do glicogénio com PAS e Carmim de Best, em tecidos fixados com diferentes soluções fixadoras. O estudo foi efectuado a partir de cortes histológicos de fígados de porco, fixados em formol 10%, formol 10% tamponado, formol alcoólico, solução de Bouin e solução de Gendre e procedeu-se à análise estatística das avaliações feitas às lâminas. As soluções fixadoras que apresentaram melhores resultados para ambas as colorações foram o formol 10% tamponado e a solução de Gendre. Foi possível concluir que, numa fixação de 24 horas, o formol 10% tamponado pode ser utilizado com um risco mínimo de comprometer a preservação e demonstração do glicogénio. Em alternativa a esta solução fixadora, utilizada na rotina laboratorial, a solução de Gendre mostrou ser um fixador eficaz.

Multi-scaled femtosecond laser structuring of stationary titanium surfaces

The evolution of the topography of titanium surfaces treated with femtosecond laser radiation in stationary conditions as a function of radiation fluence and number of laser pulses is investigated. Depending on the processing parameters, ripples, microcolumns, wavy or smooth surfaces can be obtained. The ripples predominate for fluences near the damage threshold of titanium (0.2+/-0.1) J/cm(2), while microcolumns form during the first 200 pulses for fluences between (0.6+/-0.2) and (1.7+/-0.2) J/cm(2). A wavy topography develops for fluences and number of pulses higher than (1.7+/-0.2) J/cm(2) and 300, respectively. A bimodal surface topography consisting of surface ripples overlapping a microcolumnar topography can be obtained if the surfaces are firstly treated to create microcolumns followed by laser treatment with a lower fluence near the ablation threshold of the material, in order to generate periodic ripple

Dimensionamento de um passadiço pedonal em estrutura metálica, com fundações em betão armado

A elaboração deste projecto, integrado no âmbito do Trabalho Final de Mestrado, para a obtenção do grau de Mestre em Engenharia Civil, tem como objectivo o dimensionamento de um passadiço pedonal em estrutura metálica, com fundações em betão armado. Este documento inclui quase todos os elementos necessários ao projecto de execução da referida estrutura. Para o dimensionamento do passadiço pedonal procedeu-se à quantificação das acções e posteriormente à verificação da segurança de todos os elementos estruturais tendo por base os critérios e especificações técnicas preconizados nas Normas Europeias relativas ao projecto estrutural (Eurocódigos estruturais). Tratando-se de um passadiço destinado à circulação de peões e cuja estrutura metálica apresenta um certo grau de flexibilidade devido à esbelteza dos elementos estruturais, esta poderá estar sujeita a acções dinâmicas periódicas provocadas pelas pessoas quando percorrem o passadiço, podendo ocasionar certos níveis de vibração que sob o ponto de vista de segurança estrutural serão pouco relevantes, sendo no entanto excessivos do ponto de vista do conforto humano. Foi por isso efectuado um estudo dinâmico, com o objectivo de caracterizar a resposta dinâmica da estrutura quando solicitada a carregamentos de natureza periódica como é o caso da acção do peão, de modo a garantir que a utilização desta estrutura esteja dentro dos parâmetros de conforto aceitáveis. A modelação da estrutura e consequente discretização geral desta, foi feita recorrendo a programa de elementos finitos, SAP2000, versão 14.0.0. O dimensionamento das ligações constitui outros dos aspectos fundamentais no projecto desta estrutura metálica.

Measuring and Controlling the Chaotic Motion of Profits

The study of economic systems has generated deep interest in exploring the complexity of chaotic motions in economy. Due to important developments in nonlinear dynamics, the last two decades have witnessed strong revival of interest in nonlinear endogenous business chaotic models. The inability to predict the behavior of dynamical systems in the presence of chaos suggests the application of chaos control methods, when we are more interested in obtaining regular behavior. In the present article, we study a specific economic model from the literature. More precisely, a system of three ordinary differential equations gather the variables of profits, reinvestments and financial flow of borrowings in the structure of a firm. Firstly, using results of symbolic dynamics, we characterize the topological entropy and the parameter space ordering of kneading sequences, associated with one-dimensional maps that reproduce significant aspects of the model dynamics. The analysis of the variation of this numerical invariant, in some realistic system parameter region, allows us to quantify and to distinguish different chaotic regimes. Finally, we show that complicated behavior arising from the chaotic firm model can be controlled without changing its original properties and the dynamics can be turned into the desired attracting time periodic motion (a stable steady state or into a regular cycle). The orbit stabilization is illustrated by the application of a feedback control technique initially developed by Romeiras et al. [1992]. This work provides another illustration of how our understanding of economic models can be enhanced by the theoretical and numerical investigation of nonlinear dynamical systems modeled by ordinary differential equations.

Shareholder wealth creation in response to announcements of acquisitions of unlisted firms: Evidence from Spain

We investigate shareholder value creation of Spanish listed firms in response to announcements of acquisitions of unlisted companies and compare this experience to the purchase of listed firms over the period 1991–2006. Similar to foreign markets, acquirers of listed targets earn insignificant average abnormal returns, whereas acquirers of unlisted targets gain significant positive average abnormal returns. When we relate these results to company and transaction characteristics our findings diverge from those reported in the literature for other foreign markets, as our evidence suggests that the listing status effect is mainly associated with the fact that unlisted firms tend to be smaller and lesser–known firms, and thus suffer from a lack of competition in the market for corporate control. Consequently, the payment of lower premiums and the possibility of diversifying shareholders’ portfolios lead to unlisted firm acquisitions being viewed as value–orientated transactions.

Genus and Braid Index Associated to Sequences of Renormalizable Lorenz Maps

We describe the Lorenz links generated by renormalizable Lorenz maps with reducible kneading invariant (K(f)(-), = K(f)(+)) = (X, Y) * (S, W) in terms of the links corresponding to each factor. This gives one new kind of operation that permits us to generate new knots and links from the ones corresponding to the factors of the *-product. Using this result we obtain explicit formulas for the genus and the braid index of this renormalizable Lorenz knots and links. Then we obtain explicit formulas for sequences of these invariants, associated to sequences of renormalizable Lorenz maps with kneading invariant (X, Y) * (S,W)*(n), concluding that both grow exponentially. This is specially relevant, since it is known that topological entropy is constant on the archipelagoes of renormalization.

Os Crimes fiscais: em especial, o crime de abuso de confiança (fiscal)

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Professor Dr. António da Costa Oliveira

Complex fluids at complex surfaces simply complicated

We study wetting and filling of patterned surfaces by a nematic liquid crystal. We focus on three important classes of periodic surfaces: triangular, sinusoidal and rectangular. The results highlight the similarities and differences of nematic wetting of these surfaces and wetting by simple fluids. The interplay of geometry, surface and elastic energies can lead to the suppression of either filling or wetting. The periodic rectangular surface displays re-entrant transitions, with a sequence dry-filled-wet-filled, in the relevant region of parameter space.

Estágio no Departamento Financeiro do Município de Penafiel

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

Undulation Instabilities in the Meniscus of Smectic Membranes

Using optical microscopy, phase shifting interferometry, and atomic force microscopy, we characterize the undulated structures which appear in the meniscus of freestanding ferroelectric smectic-C* films. We demonstrate that these periodic structures correspond to undulations of the smectic-air interface. The resulting striped pattern disappears in the untilted smectic-A phase. The modulation amplitude and wavelength of the instability both depend on meniscus thickness. We study the temperature evolution and propose a model that qualitatively accounts for the observations.

Research on using the decision tree method in order to select the best alternative for the pharmacies supply

Introduction / Aims: Adopting the important decisions represents a specific task of the manager. An efficient manager takes these decisions during a sistematic process with well-defined elements, each with a precise order. In the pharmaceutical practice and business, in the supply process of the pharmacies, there are situations when the medicine distributors offer a certain discount, but require payment in a shorter period of time. In these cases, the analysis of the offer can be made with the help of the decision tree method, which permits identifying the decision offering the best possible result in a given situation. The aims of the research have been the analysis of the product offers of many different suppliers and the establishing of the most advantageous ways of pharmacy supplying. Material / Methods: There have been studied the general product offers of the following medical stores: A&G Med, Farmanord, Farmexim, Mediplus, Montero and Relad. In the case of medicine offers including a discount, the decision tree method has been applied in order to select the most advantageous offers. The Decision Tree is a management method used in taking the right decisions and it is generally used when one needs to evaluate the decisions that involve a series of stages. The tree diagram is used in order to look for the most efficient means to attain a specific goal. The decision trees are the most probabilistic methods, useful when adopting risk taking decisions. Results: The results of the analysis on the tree diagrams have indicated the fact that purchasing medicines with discount (1%, 10%, 15%) and payment in a shorter time interval (120 days) is more profitable than purchasing without a discount and payment in a longer time interval (160 days). Discussion / Conclusion: Depending on the results of the tree diagram analysis, the pharmacies would purchase from the selected suppliers. The research has shown that the decision tree method represents a valuable work instrument in choosing the best ways for supplying pharmacies and it is very useful to the specialists from the pharmaceutical field, pharmaceutical management, to medicine suppliers, pharmacy practitioners from the community pharmacies and especially to pharmacy managers, chief – pharmacists.

O regime de exigibilidade de caixa no IVA

Mestrado em Contabilidade