1000 resultados para Incentivos à Contabilidade Criativa


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The main purpose of this study was to examine the applicability of geostatistical modeling to obtain valuable information for assessing the environmental impact of sewage outfall discharges. The data set used was obtained in a monitoring campaign to S. Jacinto outfall, located off the Portuguese west coast near Aveiro region, using an AUV. The Matheron’s classical estimator was used the compute the experimental semivariogram which was fitted to three theoretical models: spherical, exponential and gaussian. The cross-validation procedure suggested the best semivariogram model and ordinary kriging was used to obtain the predictions of salinity at unknown locations. The generated map shows clearly the plume dispersion in the studied area, indicating that the effluent does not reach the near by beaches. Our study suggests that an optimal design for the AUV sampling trajectory from a geostatistical prediction point of view, can help to compute more precise predictions and hence to quantify more accurately dilution. Moreover, since accurate measurements of plume’s dilution are rare, these studies might be very helpful in the future for validation of dispersion models.

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This paper summarizes a project that is contributing to a change in the way of teaching and learning Mathematics. Mathematics is a subject of the Accounting and Administration course. In this subject we teach: Functions and Algebra. The aim is that the students understand the basic concepts and is able to apply them in other issues, when possible, establishing a bridge between the issues that they have studied and their application in Accounting. As from this year, the Accounting course falls under in Bologna Process. The teacher and the student roles have changed. The time for theoretical and practical classes has been reduced, so it was necessary to modify the way of teaching and learning. In the theoretical classes we use systems of multimedia projection to present the concepts, and in the practical classes we solve exercises. To supplement our theoretical and practical classes we have developed an active mathematics project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio Online (Online Support Project). In the last versions of Moodle, it is possible use the TeX language to create math questions. Using this tool we created a set of interactive materials. With the creation of this new project we wanted to take advantage already obtained results with the previous experiences, giving to the students opportunities to complement their study in Mathematics. One of the great objectives is to motivate students, encourage them to overcome theirs difficulties through an auto-study, giving them more confidence and the opportunity to seeing others perspectives of the mathematics subjects. In the MatActiva project the students have a big collection of information about the way of the subject works, which includes the objectives, the program, recommended bibliography, evaluation method and summaries. It works as material support for the practical and theoretical classes, the slides of the theoretical classes are available, the sheets with exercises for the students to do in the classroom and complementary exercises, as well as the exams of previous years. Students can also do diagnostic tests and evaluation tests online. Our approach is a reflexive one, based on the professional experience of the teachers that explore and incorporate new tools of Moodle with their students and coordinate the project MatActiva.

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Na sua origem o Projecto de Apoio OnLine do ISCAP (PAOL) tinha como principal fonte impulsionadora a necessidade emergente de desenvolver soluções sustentadas de integração das tecnologias como apoio às aulas presenciais ministradas na instituição. Este elemento impulsionador ainda hoje se mantém como uma das principais alavancas, agora alargada transversalmente nas áreas de conhecimento da instituição e na inclusão das competências didáctico-pedagógicas. Com o desenvolvimento do projecto, ganharam importância crescente as fontes próprias de criação de conhecimento e de soluções técnicas, capazes de responder aos anseios da comunidade escolar. Este artigo pretende enquadrar e explicitar, através da mostra de casos práticos e de uma análise dos resultados de uso da plataforma Moodle, o percurso seguido pelo projecto, a estratégia adoptada e as acções implementadas. Abstract Initially ISCAP’s Online Support Project (PAOL), was instigated by the emergent necessity to develop sustainable solutions in order to integrate technologies as a means to support the institution’s traditional in-class lessons. This propulsive element, still valid today as one of the main levers, has now transversally extended into the various knowledge areas within the institution and the inclusion of pedagogic-didactical competences. With the development of the project, the institution’s own sources of knowledge creation and technical solutions capable of answering the needs of the institutions’ community became ever more crucial. This article seeks to frame and explain, by showing practical cases and the analysis of the results as to the use of the learning platform Moodle, the path taken by the project, the strategy adopted and the actions implemented.

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A definição do ser baseia-se na memória da herança das gerações passadas. Quando se fala de herança cultural de um grupo étnico específico, a tradução do ser pode identificar-se com a continuação de tradições passadas, tendo em vista um futuro melhor. A psicologia da memória coletiva no processo de auto identificação está relacionada com a preservação de características etnológicas, sociológicas e antropológicas que apontam para as tradições do grupo. Baseada na análise da tradução de “O Último Cabalista de Lisboa”, cujo original foi escrito por Richard Zimler que é proposta para esta abordagem, tentar-se-á sublinhar a importância dos estudos da tradução para clarificar a necessidade de auto identificação baseada na memória e na expressão. A metáfora da tradução enquanto porta e do tradutor como uma ponte são conceitos chave no processo de tradução. Ambos podem ser a prova do papel fundamental do tradutor. A (in)visibilidade do tradutor, enquanto autor de uma obra de arte, será focada como uma característica ilustrativa que pode ser (ou não) reveladora da auto identificação, tanto do autor, como do tradutor enquanto autor. Será que o tradutor é a definição da auto identificação do autor? Será que a identificação da obra de arte é pertinente no contexto histórico-literário, na era contemporânea? Será que Richard Zimler é um bom exemplo da identificação de um grupo minoritário? Será que “The Last Cabbalist of Lisbon” é um retrato de tradições étnicas convertido em prosa? Será que a reação do público leitor e dos críticos é responsável pela imagem auto definida/auto definidora da identificação do autor e da obra de arte? Estes e outros aspetos relacionados serão abordados através de uma análise comparativa da tradução com o original, para ilustrar o princípio da necessidade da auto identificação baseada na identificação do grupo.

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Neste trabalho, discutimos e analisamos as Demonstrações Financeiras (DF) elaboradas de acordo com a proposta do Sistema de Normalização Contabilística (SNC), apresentada pela Comissão de Normalização Contabilística (CNC), comparativamente com as DF preparadas de acordo com o Plano Oficial de Contabilidade (POC), em vigor em Portugal por imposição do Decreto-Lei n.º 410/89, de 21 de Novembro. Assim, marcamos separadamente os aspectos normativos que norteiam a execução dessas DF com referências comparativas entre elas, não com intuito de subjugar umas em detrimento de outras, mas de mostrar as suas diferenças em relação à essência, forma e finalidade. In this work, we discuss and analyze the Financial Reports (FR) made in accordance with the essay of Sistema de Normalização Contabilística (SNC) and presented by Comissão de Normalização Contabilística (CNC). In addition, we made a comparison with the FR prepared following the Plano Oficial de Contabilidade (POC) that is in use in Portugal by legal origin (Decreto-Lei n.º 410/89, de 21 de Novembro). Therefore, we emphasize the normative issues that drive FR construction with systematic comparisons between both. We do not aim to determine which one is the best normative, but to examine their differences related with essence, methods and goals.

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7º Congresso Nacional da Administração Pública: “Estado e Administração na Resposta à Crise” FIL, Lisboa, Portugal 10 e 11 de Novembro de 2009

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Business Intelligence (BI) is one emergent area of the Decision Support Systems (DSS) discipline. Over the last years, the evolution in this area has been considerable. Similarly, in the last years, there has been a huge growth and consolidation of the Data Mining (DM) field. DM is being used with success in BI systems, but a truly DM integration with BI is lacking. Therefore, a lack of an effective usage of DM in BI can be found in some BI systems. An architecture that pretends to conduct to an effective usage of DM in BI is presented.

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This paper will focus on some aspects of translation based on blending distinct linguistic domains such as the vocabulary of Hotel Industry, of Enology and Gastronomy in Spanish by tertiary level students (2nd year) of the course of Hotel Management. Portuguese students, most of the times, rely on a L1 (Portuguese) general language, namely using false cognates in the above mentioned areas in the Spanish and English classes in, at a first sight helpful but misleading way, hoping to succeed by using the word that seems correct to the context, when there isn’t, because: •they choose a word suitable to the context in L2, but the choice of that word is often misleading, by relying in a false L1 reality that is going to adulterate reality in the L2 domain, •but it seems that the opposite is also true, and takes place too; The difficulty in making such type of distinctions is due to: •the lack of linguistic and lexical knowledge; • the need to study the cause of these chromaticisms, by: • being in touch with specific literature; . working, not only with their peers, but also with their language teacher to develop strategies to diminish and, if possible, to eradicate this type of linguistic and, mainly translation problem, that causes so many learning constraints.

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This paper will focus on some aspects of translation based on blending distinct linguistic domains such as English Language and Portuguese in using false friends in the English class in tertiary level students, reflecting namely on: 1. the choice of a word suitable to the context in L2 ; 2. the difficulties encountered by choice of that word that could be misleading, by relying in a false L1 reality that is going to adulterate reality in the L2 domain; 3. the difficulty in making such type of distinctions due to the lack of linguistic and lexical knowledge. 4. the need to study the cause of these difficulties by working, not only with their peers, but also with their language teacher to develop strategies to diminish and if possible to eradicate this type of linguistic and, above all, translation problem by making an inventory of those types of mistakes. In relation to the first point it is necessary to know that translation tasks involve much more than literal concepts ( Ladmiral, 1975) : furthermore it is necessary and suitable to realise that lexicon relies in significant contexts (Coseriu 1966), which connects both domains, that, at first sight do not seem to be compatible. In other words, although students have the impression they dominate lexicon due to the fact that they possess at least seven years of foreign language exposure that doesn’t mean they master the particularities engaged in such a delicate task as translation is concerned. There are some chromaticisms in the words (false friends), that need to be researched and analysed later on by both students and language teachers. The reason for such state of affairs lies in their academic formation, of a mainly general stream, which has enabled them only for knowledge of the foreign language, but not for the translation as a tool as it is required only when they reach the tertiary level. Besides, for their translations they rely, most of the times, on glossaries, whose dominant language is portuguese of Brazil, which is, obviously, much different from the portuguese mother tongue reality and even more of English. So it seems necessary to use with caution the working tools (glossaries) that work as surpluses, but could bring translation problems as we will see.

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In the sequence of the recent financial and economic crisis, the recent public debt accumulation is expected to hamper considerably business cycle stabilization, by enlarging the budgetary consequences of the shocks. This paper analyses how the average level of public debt in a monetary union shapes optimal discretionary fiscal and monetary stabilization policies and affects stabilization welfare. We use a two-country micro-founded New-Keynesian model, where a benevolent central bank and the fiscal authorities play discretionary policy games under different union-average debt-constrained scenarios. We find that high debt levels shift monetary policy assignment from inflation to debt stabilization, making cooperation welfare superior to noncooperation. Moreover, when average debt is too high, welfare moves directly (inversely) with debt-to-output ratios for the union and the large country (small country) under cooperation. However, under non-cooperation, higher average debt levels benefit only the large country.

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Nos novos ambientes de aprendizagem, construídos a partir das tecnologias digitais, a necessidade de promover a qualidade dos recursos educativos, normalmente designados por Learning Objects, que podem suportar a aprendizagem à distância, formal e informal, emerge como um dos grandes desafios que as instituições de ensino têm de enfrentar. Sendo dispendiosos, a reutilização e a partilha tornam-se, assim, uma necessidade premente. Este artigo apresenta um Learning Object Repository que tem como objectivo armazenar, disseminar e manter acessíveis Learning Objects.

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O uso das tecnologias com base na Web, no processo ensino/aprendizagem, têm obtido excelentes resultados, onde a Internet é a plataforma base de comunicação e interacção entre estudantes e professores. Assiste-se, também, a uma partilha/reutilização constante de conteúdos educativos/Learning Objects, em diferentes formatos e diferentes tipos de plataformas, incrementada pela Web 2.0. Este artigo apresenta um estudo sobre o desenvolvimento, disponibilização e utilização de Learning Objects em instituições de Ensino Superior. Conclui-se que as instituições de Ensino Superior inquiridas não desenvolvem, não reutilizam nem promovem a reutilização de LOs, que utilizam as especificações SCORM e IMS, e apresentam-se observações sobre as vantagens e desvantagens da sua utilização.