Divulgação de informação sobre Activos Intangíveis, Concentrações de Actividades Empresariais e Goodwill: evidência empírica nas empresas cotadas na Bolsa de Valores Portuguesa.

This paper analyzes the level of disclosure of Intangible Assets, Business Combinations and Goodwill in the consolidated financial statements and its explanatory factors. We have analyzed the annual reports of companies listed on Euronext Lisbon for the year 2010 and have created a Disclosure Index which allows to measure the level of disclosure for each company in this area, based on the existing accounting standards. In order to identify the association between the level of disclosure and its determinants, we have tested several hypotheses which explain the degree of disclosure. The results evidences, company’s size, industry, leverage and audit firms belonging to Big 4as explanatory factors. Only the size presentsa positive association with disclosure index, confirming the hypothesis which establishes that the level of disclosure about Intangible Assets, Business Combinations and Goodwill is greater in larger companies. The remaining explanatory variables presenta negative association with disclosure level.

Dashboard services for pragmatics-based interoperability in cloud and ubiquitous manufacturing

The real Cloud and Ubiquitous Manufacturing systems require effectiveness and permanent availability of resources, their capacity and scalability. One of the most important problems for applications management over cloud based platforms, which are expected to support efficient scalability and resources coordination following SaaS implementation model, is their interoperability. Even application dashboards need to easily incorporate those new applications, their interoperability still remains a big problem to override. So, the possibility to expand these dashboards with efficiently integrated communicational cloud based services (cloudlets) represents a relevant added value as well as contributes to solving the interoperability problem. Following the architecture for integration of enriched existing cloud services, as instances of manufacturing resources, this paper: a) proposes a cloud based web platform to support dashboard integrating communicational services, and b) describe an experimentation to sustain the theory that the effective and efficient interoperability, especially in dynamic environments, could be achieved only with human intervention.

The political economy of corruption in Brazil

This article is the first part of a research on corruption in Brazil and it is theoretical. Despite this, it provides an economic interpretation of corruption using Brazil as a case study. The main objective of this research is to apply some microeconomic tools to understand the "big corruption". However, I am going to show that corruption is not simply a kind of crime. Rather, it is an ordinary economic activity that arises in some institutional environments. Firstly, some corruption cases in Brazil will be described. This article is aimed at showing that democracy itself does not ensure control over corruption. Secondly, I am going to do a very brief survey of institutional changes and controls over corruption in some Western Societies in which I am going to argue that corruption, its control and its illegality depend on institutional evolution by streamlining the constitutional and institutional framework. Thirdly, I am going to explain how some economic models could be adopted for a better understanding of corruption. Finally, I will present a multiple-self model applied to the public agent (politician and bureaucrat) constrained by institutions and pay-off systems.

Is category management in small supermarkets worth the effort?

Category management (CM) is an important tool to strengthen the relationship between manufacturers and retailers. This process has been associated with large corporate retailers; however, some recent researches show that CM is open to companies of any type or size. This possibility is important in emerging markets, where neighborhood supermarkets are still representative and are often considered an alternative for manufacturers to achieve higher margins compared to big chains. In this context, the aim of this research was to analyze the results of a CM initiative in small neighborhood supermarkets from a manufacturer perspective. Data for the study comes from a food manufacturer in Brazil that implemented a CM process with 180 small retailers. A quantitative analysis was conducted in order to analyze the effect of the program on the food manufacturer' s sales and market share. Our analysis suggests an overall positive effect of the program on both, sales and market share.

Infidelidade e ciúme no relacionamento amoroso e sexual

RESUMO: O presente estudo tem como objectivo avaliar a relação, por género, entre a infidelidade, o ciúme e a satisfação sexual. Para tal foi utilizada uma amostra de 186 sujeitos, de ambos os sexos, que preencheram um protocolo que incluía como medidas de avaliação um questionário de dados demográficos,um de envolvimentos românticos e sexuais, um de reacções emocionais à infidelidade do parceiro, o Multidimensional Jealousy Scale (Pfeiffer & Wong, 1989), o Big Five Inventory (Benet-Martinez & Oliver, 1998) e o Index Sexual Satisfaction (Hudson, Harrison & Crosscup, 1981). Foram encontradas diferenças entre géneros face à infidelidade, sendo que os homens consideram pior uma infidelidade sexual e as mulheres uma infidelidade emocional. A insatisfação sexual associou-se positivamente ao ciúme, em ambos os sexos, contudo, nas mulheres associou-se positivamente a duas dimensões do ciúme enquanto nos homens apenas se associou a uma. O ciúme associou-se de forma positiva com alguns sentimentos como traição, engano, ódio, rejeição ou desilusão, face à infidelidade, em ambos os sexos, o que parece indicar que ambos os sexos reagem aos dois tipos de infidelidade, contudo diferenciam-se na experiência dos sentimentos a ela associados. ABSTRACT: This study aims to assess the relationship, by gender, between infidelity, jealousy and sexual satisfaction. To this end it was used a sample of 186 individuals of both sexes, who completed a protocol that included evaluating measures such as one questionnaire assessing demographic data, one of sexual and romantic entanglements, and another one of emotional reactions to infidelity of the partner, Multidimensional Jealousy Scale (Pfeiffer & Wong,1989), the Big Five Inventory (Benet-Martinez & Oliver, 1998) and Sexual Satisfaction Index (Hudson, Harrison & Crosscup, 1981). Gender differences were found in relation to infidelity, while men consider worse sexual infidelity, women consider it emotional infidelity. Sexual dissatisfaction was positively associated with jealousy in both sexes, however, in women it was positively associated with the two dimensions of jealousy while in men it was associated with only one. Jealousy was associated positively with some feelings of betrayal, deceit, hate, rejection or disappointment towards infidelity for both sexes, suggesting that both sexes respond to the two types of infidelity, however they differ when experiencing feelings associated with it.

Adolescente e ato infracional : uma investigação acerca da medida socioeducativa de internação na cidade do Recife-PE

RESUMO: Este estudo procura avaliar a Medida Socioeducativa de Internação decretada a adolescentes autores de ato infracional na Cidade do Recife no ano de 2009. É um trabalho de grande importância para a sociedade brasileira, sobretudo, no que diz respeito ao combate à violência juvenil, à criminalidade em geral, e à construção de um mundo mais justo e solidário. Escolhemos a Cidade do Recife, Capital do Estado de Pernambuco, localizada na região Nordeste do Brasil, para ser o local da nossa pesquisa, por ser esta uma das mais violentas cidades do país. No decorrer desta pesquisa fizemos ainda uma breve análise do cenário sociológico da adolescência na Cidade do Recife. Em seguida estudamos o cenário jurídico dos adolescentes autores de ato infracional com base no Estatuto da Criança e do Adolescente – Lei nº 8.069/1990, analisando a evolução histórica do tratamento legal dispensado a estes jovens, abordando o conceito de adolescente e ato infracional, e investigando as Medidas Socioeducativas previstas na legislação brasileira, sobretudo, a Medida de Internação, pelo fato de ser a mais grave delas. Assim, além investigarmos através de dados estatísticos o quantitativo por gênero de adolescentes autores de ato infracional aos quais foram decretadas Medida de Internação, observamos os tipos de atos infracionais mais praticados. Intentamos, dessa forma, questionar a violência juvenil e o modo como a sociedade e as instituições envolvidas têm tratado a questão. Para tanto, foram realizadas entrevistas com servidores da Fundação de Atendimento Socioeducativo- FUNASE, entidade que trabalham diretamente com a reeducação de adolescentes autores de ato infracional submetidos à Internação na Cidade do Recife, para analisar como estão sendo aplicadas essas medidas. ABSTRACT: This study aims to evaluate the Socioeducational Measure of Internation decreed to transgressor teenagers in the City of Recife at the year 2009. This study has a big importance to Brazilian society, above all, because focalize the combat of the juvenile violence in Recife, Capital of the State of Pernambuco on the northwest of the Brazil, one of the most violent city of Brazil. During this investigation, was done a brief analysis of sociological scenery of teenage in this City. It was studied too, the juridical scenery of teenagers that committed any kind of transgression, based on the Statue of Child and the Adolescent- law n° 8.069/1990, analyzing the historical evolution of lawful treatment put into practice to this people, using the concept of adolescent and infracional act, and observing the social and educative punishment in the penal justice system of Brazil, and detaching the measure of internation, that is the gravest form of punishment. So, in this study it was investigated the quantity of transgressors adolescents based in gender and the kinds of transgression most practiced by them which results on internation measure decreed. This way, the purpose of this study is discuss about young violence and the way that society and institutions have faced this question. For this, it was realized interviews with Foundation of Socioeducative Attendance – FUNASE workers, that work directly with re-education of adolescents that committed any transgression and were submitted to internation punishment, in order to analyze how are being applied these measures.

Personalidade e stresse em militares da Força Aérea Portuguesa: diferenças entre género

RESUMO: A organização militar é uma das mais importantes para qualquer , é uma instituição com regras e valores muito bem definidos, em que factores como a personalidade e o stress terão de ser muito bem avaliados para que se possa integrar uma carreira militar. A amostra estudada foi constituída por 200 militares da Força Aérea Portuguesa, com idade compreendidas entre os 19 e os 52 anos sendo a média de idades 26,3 anos (DP= 5,9). Em estudos anteriores verifiou-se que as diferenças entre géneros são uma condicionante no dia-a-dia de um militar (Lorenzi-Cioldi, 1994). Contudo, Eagly (1987), afirma que a diferença entre géneros tem uma pequena percentagem (5%) contra os 95 % de variabilidade explicada por outros factores na vida militar. Com esta investigação pretendeu-se verificar se existem diferenças entre géneros em relação aos factores básicos da personalidade, stress, afectividade e desejabilidade social, para além de outros aspectos relacionados com estes factores. Utilizaram-se as seguintes medidas de avaliação: o Big Five Factory, BFI (Benet-Martínez & John, 1998), a Paulhus Deception Scale, PDS (Paulhus, 1998), a Positive and Negative Affect Shedule, PANAS (Watson, Clark e Tellenger, 1998) e o Daily Stress Inventory, DSI (Brantley e Glenn, 1989). Conclui-se que ao nível da personalidade, nos factores de extroversão e conscienciosidade as mulheres apresentam valores mais elevados que os homens, em relação ao stress, nos factores competências pessoais, factores ambientais e stressores variados as mulheres obtêm valores mais baixos que os homens. ABSTRACT: The military institution is one of the most important in any country, it has very strict rules and values and therefore factors such as personality and stress must be thoroughly evaluated in order to integrate a military career. The sample under study is constituted by 200 militaries of the Portuguese Air Force, with ages between 19 and 52 years old, being the average 26,3 (DP=5,9). From previous studies it is know that differences in gender constitute a special condition in military personnel day to day life (Lorenzi-Cioldi, 1994). On the other hand, Eagly (1987) states that gender differences represents a small percentage (5%) against 95 % of variance explained by other military life factors. The main focus of this investigation was to determine if there were differences in gender in personality, stress, affect, social desirability and also to study other aspects related to these factors. The measures used were: the Big Five Factory, BFI (Benet-Martínez & John, 1998), the Paulhus Deception Scale, PDS (Paulhus, 1998), the Positive and Negative Affect Schedule, PANAS (Watson, Clark e Tellenger, 1998), the Daily Stress Inventory, DSI (Brantley e Glenn, 1998). It was concluded that on the personality level, women present higher scores on factors such as extroversion and consciousness. On the stress level, when considering factors such as personal competences, environmental factors and varied stressors, women present lower scores than men.

The institutional configuration of sport policy in Brazil: organization, evolution and dilemmas

Brazil has become the center of the spotlight of the whole world recently, amongst many other reasons, one of them was because it was chosen to host a series of mega sporting events - Pan American Games in 2007, Confederations Football Cup in 2013, Fifa Football World Cup 2014 Games and 2016 Olympic and Paralympic Games in 2016. However, little is known about the country's administrative governmental structure focused on sport policy. The available studies focus their analysis on the sport policies content, but not on the arrangement of its structural decision-making. The main aim of this article is indeed to describe, based on official documentation, the evolution and the current arrangements of the government responsible for the administrative structure for the planning and implementation of sports policies in Brazil. Thus, we tried to list the main problems arising from the organization of the Brazilian sports' management. These problems are: (1) inappropriate institutional structure in terms of human resources and obstacles to participation by other social actors beyond the officials (parliament and members of the Ministry of Sports) in the sports policy; (2) disarticulation between public institutions generating redundancies and conflicts of jurisdiction due to the poor division of labor between bureaucracy agencies; and (3) inadequate planning proved by the lack of organization of some institutions, and by the lack of assessment and continuity of public policies over time. Therefore, we must emphasize those problems from above, and due to these administrative arrangements, Brazilian sports' policy has big challenges in the sport development in this country, which includes the creation of a national "system" for sports and a priority investment in sport education.

A Rede Brasileira de Produção Pública de Medicamentos na perspectiva da gestão de cadeias de suprimentos: o papel das TIC

A indústria farmacêutica configura-se como um oligopólio, com produtos diferenciados em segmentos de classes terapêuticas específicas. As grandes farmacêuticas globais concentram seus esforços de pesquisa e de comercialização nas doenças degenerativas, que trazem maior retorno financeiro. No Brasil, destaca-se a presença de um conjunto de laboratórios públicos, os quais compõem a Rede Brasileira de Produção Pública de Medicamentos (RBPPM), voltados para as necessidades do Sistema Único de Saúde (SUS), em grande parte negligenciadas pelas Big Pharmas. O objetivo deste estudo é investigar o uso pelos laboratórios farmacêuticos oficiais brasileiros das contribuições derivadas das tecnologias da informação e comunicação (TIC), no sentido da integração da cadeia de suprimentos da RBPPM. Em sua primeira fase, a pesquisa de campo foi realizada por meio de uma abordagem quantitativa em todos os laboratórios oficiais afiliados à Associação de Laboratórios Farmacêuticos Oficiais Brasileiros (Alfob). Essa análise permitiu levantar questões que foram aprofundadas por meio da abordagem qualitativa em três laboratórios selecionados da fase anterior. As evidências coletadas permitem concluir que os objetivos descritos na criação da RBPPM, cujo alcance poderia ser facilitado pela adoção dos atributos da GCS pela rede capitaneada pelo Ministério da Saúde, ainda são incipientes e erráticos. O estudo demonstrou que, apesar das evidências teóricas e empíricas a respeito da capacidade das TIC de integrar processos, os laboratórios públicos brasileiros ainda fazem pouco uso das tecnologias estudadas na gestão de cadeias de suprimento (GCS), e o desempenho das poucas ferramentas encontradas revelou-se incipiente e insatisfatório. É bem provável que essa evidência seja uma decorrência natural do fato de que a RBPPM não utilizava uma abordagem de GCS na época em que esta pesquisa foi realizada.

As qualidades dos programas de televisão preferidos pelos espectadores portugueses

Este é um estudo exploratório que tem como objectivo identificar se as características que estão presentes nos programas da serie Big Brother reforçam ou contradizem as qualidades dos programas de televisão narrativos mais preferidos pelos telespectadores portugueses.

SAR determination and influence of the human head in the radiation of a mobile antenna for two different frequencies

The big proliferation of mobile communication systems has caused an increased concern about the interaction between the human body and the antennas of mobile handsets. In order to study the problem, a multiband antenna was designed, fabricated and measured to operate over two frequency sub bands 900 and 1800 MHz. After that, we simulated the same antenna, but now, in the presence of a human head model to analyze the head's influence. First, the influence of the human head on the radiation efficiency of the antenna has been investigated as a function of the distance between the head and the antenna and with the inclination of the antenna. Furthermore, the relative amount of the electromagnetic power absorbed in the head has been obtained.

Influence of the Human Head in the Radiation of a Mobile Antenna

The big proliferation of mobile communication systems has caused an increased concern about the interaction between the human body and the antennas of mobile handsets. In order to study the problem, a multiband antenna was designed, fabricated and measured to operate over two frequency sub bands 900 and 1800 MHz. After that, we simulated the same antenna, but now, in the presence of a human head model to analyze the head's influence. First, the influence of the human head on the radiation efficiency of the antenna has been investigated as a function of the distance between the head and the antenna and with the inclination of the antenna. Furthermore, the relative amount of the electromagnetic power absorbed in the head has been obtained. In this study the electromagnetic analysis has been performed via FDTD (Finite Difference Time Domain).

Controlo de tráfego

O crescente número de automóveis nas ruas das grandes cidades, assim como o crescente número de transportes urbanos para atender o crescimento das populações, veio fazer com que as cidades cada vez mais fiquem mais congestionadas e mais propícias para acidentes envolvendo viaturas e peões. Devido a isso, foram criados sistemas de controlo de tráfego capazes de melhorar o tráfego urbano nas cidades, sem deixar de lado as preocupações com os peões e nem com as emissões de poluentes para o ar. Baseado nesse cenário, este trabalho tem como objetivo abordar as possíveis soluções existentes no mercado para melhorar o fluxo das viaturas, principalmente dos transportes colectivos, com prioridades para viaturas de emergências e autocarros, assim como, as passagens de peões, e sistemas de mobilidade urbana. Desempenho do transporte público pode ser melhorado através de um melhor controlo e gerenciamento de tráfego em geral. Nos testes realizados em campo: foi medida a velocidade de viagem do autocarro no cruzamento fixo (Praça de Espanha), e correlacionando-os com intervalos do ciclo dos semáforos para este cruzamento. A flexibilidade do controlador actuando, com o auxílio de detectores de veículos, sendo capaz de variar os intervalos dentro do ciclo, bem como o volume de carros e de prestações em velocidade de viagem do autocarro. Resultados mostram que, durante o período em estudo, os benefícios de velocidade da viagem do autocarro, seria possível, através de um verdadeiro controlo de tempo feedback de cooperação entre as áreas urbanas de controlo de tráfego (Gertrude) e do sistema de localização de veículos de transportes públicos (SAEIP). Ao longo prazo, sugerimos a implantação de um sistema integrado. Fazendo com que o volume no carro seja reduzido. Este efeito leva também, a um aumento da velocidade comercial do autocarro urbano, da mesma forma como foi proposto em nossa experiência.

Factores que influenciam o cumprimento das recomendações da C.M.V.M. sobre o governo das sociedades cotadas em Portugal

Orientadora: Prof.ª Mestre Alcina Augusta Sena Portugal Dias

Teaching and learning mathematics using moodle

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 student 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. We also use the Excel and the mathematical open source software wxMaxima. To supplement our theoretical and practical classes we have developed a project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio Online (Online Support Project). 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. 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.