A influência da cultura e do julgamento profissional sobre a contabilidade : uma análise sob o ponto de vista dos preparadores da informação em Portugal

Mestrado em Auditoria

Assessment of data-driven modeling strategies for water delivery canals

The aim of this paper is to develop models for experimental open-channel water delivery systems and assess the use of three data-driven modeling tools toward that end. Water delivery canals are nonlinear dynamical systems and thus should be modeled to meet given operational requirements while capturing all relevant dynamics, including transport delays. Typically, the derivation of first principle models for open-channel systems is based on the use of Saint-Venant equations for shallow water, which is a time-consuming task and demands for specific expertise. The present paper proposes and assesses the use of three data-driven modeling tools: artificial neural networks, composite local linear models and fuzzy systems. The canal from Hydraulics and Canal Control Nucleus (A parts per thousand vora University, Portugal) will be used as a benchmark: The models are identified using data collected from the experimental facility, and then their performances are assessed based on suitable validation criterion. The performance of all models is compared among each other and against the experimental data to show the effectiveness of such tools to capture all significant dynamics within the canal system and, therefore, provide accurate nonlinear models that can be used for simulation or control. The models are available upon request to the authors.

O regime da arbitragem tributária

Mestrado em Fiscalidade

Adequações curriculares para os alunos com necessidades educativas especiais no 1º Ciclo do Ensino Básico: um estudo exploratório em três concelhos de Lisboa e de Vale do Tejo

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação, especialidade Educação Especial, ramo Problemas de Cognição e Multideficiência

The Portuguese law on social economy

This study is a reflection on the Portuguese Framework Law on Social Economy, highlighting, from a critical point-of-view, its contribution to the explicit institutional and legal recognition of the social economy sector. It does so by defining the concept of social economy and listing the entities engaged in this sector, by defining its guiding principles and the mechanisms for its promotion and encouragement, and also by describing the creation of a tax and competition regime which will take into account its specificities. The setting up of this foundations of the social economy was based on the constitutional principle of protection of the social and cooperative sector, which substantiates the adoption of differentiating solutions in view of the positive discrimination of this sector.

Microtunelação. Aplicação a um caso de obra

Um túnel é uma obra subterrânea dimensionada com o objetivo de satisfazer diversas necessidades num mundo onde o planeamento urbano e a gestão de espaços ganha cada vez mais importância. A execução de este género de obras de engenharia pode ter várias finalidades, que podem ir desde a construção/reabilitação de redes de saneamento, abastecimento de água ou gás (túneis de pequeno diâmetro) até à construção/modernização de redes pedonais, rodoviárias ou ferroviárias, galerias mineiras, tuneis para barragens, etc. (túneis de grande diâmetro). As tuneladoras são uma das ferramentas de desmonte mais utilizadas na execução de obras subterrâneas. Existem no mercado vários tipos de máquinas tuneladoras, a sua escolha e dimensionamento depende de diversos fatores que devem ser cuidadosamente analisados, nomeadamente tipo de terreno a escavar, presença ou não de água na zona de escavação, dureza e/ou abrasividade das formações a atravessar, etc. Será feita uma abordagem aos princípios de funcionamento de este tipo de equipamentos, indicando o seu campo de aplicação dentro da respetiva tecnologia de escavação onde se inserem. Finalmente será desenvolvido o caso da empreitada: “Execução da Travessia do Rio Ave, da Estação Elevatória de Vila do Conde e dos Sistemas Elevatória da Aguçadoura e da Apúlia 4 - AR 44.0.08”, onde em alternativa ao desvio provisório do Rio Ave em Vila do Conde foi projetada a execução de duas travessias no diâmetro 1200 mm, uma delas escavadas maioritariamente em terreno aluvionar brando e a outra em terreno rochoso duro e abrasivo com recurso, em ambos casos, à utilização de máquina tuneladora. Através da avaliação do desempenho do equipamento escolhido para execução de este trabalho será estudada a eficiência da utilização deste tipo de equipamento. Com o objetivo de mostrar os custos associados à execução de obras de escavação subterrânea com recurso a utilização de máquinas tuneladoras, será feita uma análise económica e comparativa relativa aos dois casos de obra apresentados.

Molinate quantification in environmental water by a glutathione-S-transferase based biosensor

A glutathione-S-transferase (GST)based biosensor was developed to quantify the thiocarbamate herbicide molinate in environmental water.The biosensor construction was based on GST immobilization onto a glassy carbon electrode via aminosilane–glutaraldehyde covalent attachment. The principle supporting the use of this biosensor consists of the GST inhibition process promoted by molinate. Differential pulse voltammetry was used to obtain a calibration curve for molinate concentration, ranging from 0.19 to 7.9 mgL -1 and presenting a detection limit of 0.064 mgL- 1. The developed biosensor is stable,and reusable during 15 days.The GST-based biosensor was successfully applied to quantify molinate in rice paddy field floodwater samples. The results achieved with the developed biosensor were in accordance with those obtained by high performance liquid chromatography. The proposed device is suitable for screening environmental water analysis and, since no sample preparation is required, it can be used in situ and in real-time measurements.

O terceiro corpo na escrita cénica contemporânea : uma proposta de intervenção para a formação do intérprete

Doutoramento em Motricidade Humana na especialidade de Dança

O processo ensino-aprendizagem: relatório de estágio

I - Inserido no Concelho de Odivelas, cuja realidade e contexto sócio cultural realçam a problemática da diversidade cultural, colocando ao professor dúvidas e dificuldades emrelação às suas práticas educativas, o Conservatório de Música D. Dinis é a escola na qual leciono desde 1993. É também local de reflexão permanente quanto aos critérios e condições que devem nortear a prática pedagógica contemporânea na área da música, cujo objetivo assenta na formação integral do aluno através da utilização de estratégias de ensino que o responsabilizem na própria aprendizagem. Considerando estes desafios, o seguinte trabalho será realizado no contexto da minha classe de violino e incidirá sobre três alunos em particular, que frequentam os seguintes graus, a saber: 1 - Iniciação (1º ciclo do ensino básico); 2 - 2º grau (2º ciclo do ensino básico); 3 - 5º grau (3º ciclo do ensino básico). Apesar de acreditar nas suas capacidades de aprendizagem e ter um cuidado especial sobre as minhas ações e os efeitos destas na aprendizagem académica e social dos meus alunos, os resultados finais são reveladores da importância da motivação, do apoio parental e da responsabilidade dos alunos na obtenção do seu próprio sucesso escolar.

Avaliação do aumento da eficiência energética de uma central de frio

Dissertação para a obtenção do grau de Mestre Em Engenharia Electrotécnica Ramo de Energia

Tomographic imaging with a scanning laser ophtalmoscop

Retinal imaging with a confocal scaning laser Ophthalmoscope (cSLO) involves scanning a small laser beam over the retina and constructing an image from the reflected light. By applying the confocal principle, tomographic images can be produced by measuring a sequence of slices at different depths. However, the thickness of such slices, when compared with the retinal thickness, is too large to give useful 3D retinal images, if no processing is done. In this work, a prototype cSLO was modified in terms hardware and software to give the ability of doing the tomographic measurements with the maximum theoretical axial resolution possible. A model eye was built to test the performance of the system. A novel algorithm has been developed which fits a double Gaussian curve to the axial intensity profiles generated from a stack of images slices. The underlying assumption is that the laser light has mainly been reflected by two structures in the retina, the internal limiting membrane and the retinal pigment epithelium. From the fitted curve topographic images and novel thickness images of the retina can be generated. Deconvolution algorithms have also been developed to improve the axial resolution of the system, using a theoretically predicted cSLO point spread function. The technique was evaluated using measurements made on a model eye, four normal eyes and seven eyes containing retinal pathology. The reproducibility, accuracy and physiological measurements obtained, were compared with available published data, and showed good agreement. The difference in the measurements when using a double rather than a single Gaussian model was also analysed.

Modelos de tributação estática do património imobiliário : reflexão sobre a sua problemática

Mestrado em Fiscalidade

Relatório de Estágio de Qualificação Profissional

Mestrado em Educação Pré-Escolar

Critical reappraisal of Late Mesozoic-Cenozoic Central and North Atlantic, Caribbean and Mediterranean evolution

(l) The Pacific basin (Pacific area) may be regarded as moving eastwards like a double zip fastener relative to the continents and their respective plates (Pangaea area): opening in the East and closing in the West. This movement is tracked by a continuous mountain belt, the collision ages of which increase westwards. (2) The relative movements between the Pacific area and the Pangaea area in the W-EfE-W direction are generated by tidal forces (principle of hypocycloid gearing), whereby the lower mantle and the Pacific basin or area (Pacific crust = roof of the lower mantle?) rotate somewhat faster eastwards around the Earth's spin axis relative to the upper mantle/crust system with the continents and their respective plates (Pangaea area) (differential rotation). (3) These relative West to East/East to West displacements produce a perpetually existing sequence of distinct styles of opening and closing oeean basins, exemplified by the present East to West arrangement of ocean basins around the globe (Oceanic or Wilson Cycle: Rift/Red Sea style; Atlantic style; Mediterranean/Caribbean style as eastwards propagating tongue of the Pacific basin; Pacific style; Collision/Himalayas style). This sequence of ocean styles, of which the Pacific ocean is a part, moves eastwards with the lower mantle relative to the continents and the upper-mantle/crust of the Pangaea area. (4) Similarly, the collisional mountain belt extending westwards from the equator to the West of the Pacific and representing a chronological sequence of collision zones (sequential collisions) in the wake of the passing of the Pacific basin double zip fastener, may also be described as recording the history of oceans and their continental margins in the form of successive Wilson Cycles. (5) Every 200 to 250 m.y. the Pacific basin double zip fastener, the sequence of ocean styles of the Wilson Cycle and the eastwards growing collisional mountain belt in their wake complete one lap around the Earth. Two East drift lappings of 400 to 500 m.y. produce a two-lap collisional mountain belt spiral around a supercontinent in one hemisphere (North or South Pangaea). The Earth's history is subdivided into alternating North Pangaea growth/South Pangaea breakup eras and South Pangaea growth/North Pangaea breakup eras. Older North and South Pangaeas and their collisional mountain belt spirals may be reconstructed by rotating back the continents and orogenic fragments of a broken spiral (e.g. South Pangaea, Gondwana) to their previous Pangaea growth era orientations. In the resulting collisional mountain belt spiral, pieced together from orogenic segments and fragments, the collision ages have to increase successively towards the West. (6) With its current western margin orientated in a West-East direction North America must have collided during the Late Cretaceous Laramide orogeny with the northern margin of South America (Caribbean Andes) at the equator to the West of the Late Mesozoic Pacific. During post-Laramide times it must have rotated clockwise into its present orientation. The eastern margin of North America has never been attached to the western margin of North Africa but only to the western margin of Europe. (7) Due to migration eastwards of the sequence of ocean styles of the Wilson Cycle, relative to a distinct plate tectonic setting of an ocean, a continent or continental margin, a future or later evolutionary style at the Earth's surface is always depicted in a setting simultaneously developed further to the West and a past or earlier style in a setting simultaneously occurring further to the East. In consequence, ahigh probability exists that up to the Early Tertiary, Greenland (the ArabiaofSouth America?) occupied a plate tectonic setting which is comparable to the current setting of Arabia (the Greenland of Africa?). The Late Cretaceous/Early Tertiary Eureka collision zone (Eureka orogeny) at the northern margin of the Greenland Plate and on some of the Canadian Arctic Islands is comparable with the Middle to Late Tertiary Taurus-Bitlis-Zagros collision zone at the northern margin of the Arabian Plate.

A survey of technologies and applications for climbing robots locomotion and adhesion

The interest in the development of climbing robots has grown rapidly in the last years. Climbing robots are useful devices that can be adopted in a variety of applications, such as maintenance and inspection in the process and construction industries. These systems are mainly adopted in places where direct access by a human operator is very expensive, because of the need for scaffolding, or very dangerous, due to the presence of an hostile environment. The main motivations are to increase the operation efficiency, by eliminating the costly assembly of scaffolding, or to protect human health and safety in hazardous tasks. Several climbing robots have already been developed, and other are under development, for applications ranging from cleaning to inspection of difficult to reach constructions. A wall climbing robot should not only be light, but also have large payload, so that it may reduce excessive adhesion forces and carry instrumentations during navigation. These machines should be capable of travelling over different types of surfaces, with different inclinations, such as floors, walls, or ceilings, and to walk between such surfaces (Elliot et al. (2006); Sattar et al. (2002)). Furthermore, they should be able of adapting and reconfiguring for various environment conditions and to be self-contained. Up to now, considerable research was devoted to these machines and various types of experimental models were already proposed (according to Chen et al. (2006), over 200 prototypes aimed at such applications had been developed in the world by the year 2006). However, we have to notice that the application of climbing robots is still limited. Apart from a couple successful industrialized products, most are only prototypes and few of them can be found in common use due to unsatisfactory performance in on-site tests (regarding aspects such as their speed, cost and reliability). Chen et al. (2006) present the main design problems affecting the system performance of climbing robots and also suggest solutions to these problems. The major two issues in the design of wall climbing robots are their locomotion and adhesion methods. With respect to the locomotion type, four types are often considered: the crawler, the wheeled, the legged and the propulsion robots. Although the crawler type is able to move relatively faster, it is not adequate to be applied in rough environments. On the other hand, the legged type easily copes with obstacles found in the environment, whereas generally its speed is lower and requires complex control systems. Regarding the adhesion to the surface, the robots should be able to produce a secure gripping force using a light-weight mechanism. The adhesion method is generally classified into four groups: suction force, magnetic, gripping to the surface and thrust force type. Nevertheless, recently new methods for assuring the adhesion, based in biological findings, were proposed. The vacuum type principle is light and easy to control though it presents the problem of supplying compressed air. An alternative, with costs in terms of weight, is the adoption of a vacuum pump. The magnetic type principle implies heavy actuators and is used only for ferromagnetic surfaces. The thrust force type robots make use of the forces developed by thrusters to adhere to the surfaces, but are used in very restricted and specific applications. Bearing these facts in mind, this chapter presents a survey of different applications and technologies adopted for the implementation of climbing robots locomotion and adhesion to surfaces, focusing on the new technologies that are recently being developed to fulfill these objectives. The chapter is organized as follows. Section two presents several applications of climbing robots. Sections three and four present the main locomotion principles, and the main "conventional" technologies for adhering to surfaces, respectively. Section five describes recent biological inspired technologies for robot adhesion to surfaces. Section six introduces several new architectures for climbing robots. Finally, section seven outlines the main conclusions.