O tratamento contabilístico do goodwill nas empresas do PSI- 20

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Drª Mónica D’Orey

Reabilitação de edifícios na baixa do Porto: análise de casos de obra

A reabilitação de edifícios antigos tem vindo a alcançar uma maior importância na actual narrativa da organização das cidades, devido à inevitável necessidade de reabilitar o património arquitetónico dos centros degradados, sendo vista pelo setor da construção civil como uma atividade com potencial de desenvolvimento para todos os intervenientes na construção. Torna-se, por isso, num tema consensual e extremamente interessante como objeto de estudo e reflexão, concretamente na cidade do Porto, onde se pode encontrar um centro histórico classificado. Nesta perspetiva deve ser dada a devida relevância à preservação do património construído, reabilitando-o para que a população regresse ao centro urbano. O presente relatório tem como base um estágio desenvolvido na empresa Porto Vivo, Sociedade de Reabilitação Urbana (SRU) da Baixa do Porto. Numa primeira parte deste trabalho será feita uma reflexão sobre a reabilitação urbana, registando a evolução que esta tem vindo a sofrer ao longo dos tempos, tendo posteriormente o foco na cidade do Porto, mais concretamente no centro histórico da cidade. Também será dado ênfase à intervenção da Porto Vivo SRU. Numa segunda parte, serão abordados os tipos de estrutura predominantes no centro histórico da cidade do Porto, nomeadamente, estruturas de madeira e estruturas de alvenaria de pedra. Por fim, na terceira parte deste trabalho analisaremos dois casos de obra. Como corolário, apresentamos a conclusão do trabalho onde se incluem propostas e sugestões para o seu desenvolvimento futuro.

Aplicação do modelo escoras e tirantes a vigas parede de acordo com o Eurocódigo 2:2010

O Modelo Escoras e Tirantes surgiu no início do Século XX quando Ritter e Mörsch estabeleceram a analogia entre uma treliça clássica e uma viga de betão armado. Desde então pesquisadores têm estudado esse modelo como método de dimensionamento. A partir dos anos 90 várias normas apresentaram a utilização do modelo escoras e tirantes como relevante no dimensionamento de elementos de betão armado. Os critérios de segurança do Modelo Escoras e Tirantes são neste trabalho explicados de acordo com o Eurocódigo 2:2010, e comparadas com as normas NBR 6118:2014 e ACI 318:2011. É unanime dizer que a utilização do método torna-se mais vantajosa para regiões de descontinuidade. Em todos os elementos de betão armado, o Método Escoras e Tirantes são representações dos campos de tensão idealizados por elementos comprimidos e tracionados. Para a definição destes elementos é proposto o processo de “caminho de carga” em que conhecidas as tensões elásticas e suas direções principais utilizando o Método dos Elementos Finitos o modelo das escoras e tirantes é de fácil concepção. É também possível a definição deste a partir de modelos padrão já concebidos para determinados tipos de elementos estruturais de betão armado. Para o elemento descontinuo viga-parede estudado foram apresentados cinco modelos de cálculo até otimizar a solução validando as tensões com o Método dos Elementos Finitos. Em todos os modelos foram analisadas a definição do Modelo Escoras e Tirantes, a resistência das escoras, dos tirantes e dos nós até chegar à solução construtiva da viga-parede. Concluiu-se que a definição do modelo é a chave do dimensionamento.

Fatores de risco no patrulhamento da GNR em ambiente operacional

In the mid-twentieth century, Portugal took the first big step towards social awareness of the Safety and Health at Work. Still later, the International Labour Organization and the World Health Organization were responsible for setting global guidelines that clarified the States for the way forward in inguito of safeguarding the common interests of workers, businesses and the state. All workers should be covered by the rules governing matters relating to Safety, imperative requirements established in the Constitution of the Portuguese Republic. These also include those soldiers from National Guard who, in contemporary social conjecture face in their everyday life situations worthy of heightened risk aquidade. Ensure the identification of risk factors to which they are exposed, is, first, a big boost in the way of preserving the safety of these employees, who daily selflessly and under the most adverse working conditions fulfill the mission of the Guarda Nacional Republicana. Adverse weather conditions, and violence at work are two examples of risk factors to which the military Guard are daily exposed, and hence arise many days of absence from the workplace. The purpose of this study is to identify the main risk factors to which the military from GNR are exposed during dismounted patrols, and also provide solutions on ways to mitigate and manage the risks presented. The cognitive distance traveled, throughout this study led us to demonstrate that it has been done by the GNR chain of Command, a huge effort to ensure through various forms (including emphasize the new Regulation of Uniforms), the resolution of the main factors that may jeopardize the integrity of the patrolmen, betting this Institution in the protection of the military that compose it, and the prevention of accidents at work through training and systematic monitoring that superiors expend with its employees.

A modinha brasileira : trajetória e veleidades (séculos XVIII-XX)

A modinha é um gênero musical que se encontra nas raízes musicais tanto de Portugal quanto do Brasil. Em ambos os países a modinha vem a se caracterizar como música nacional, mas as suas origens nos levam ao meio rural português dos séculos XVI e XVII e à chamada moda portuguesa. Após percorrer uma trajetória de cerca de duzentos anos, a modinha vem a desaparecer no século XX, no Brasil (enquanto em Portugal sua prática já havia sido abandonada em meados do século XIX), mas ainda assim deixando extenso legado. A modinha se adaptou a diferentes sociedades e períodos e assimilou diversos gêneros musicais, sendo de igual forma influenciada por diferentes correntes literárias. O gênero foi retratado por viajantes, religiosos, autoridades e esteve presente tanto nos saraus dos palácios da corte e dos salões das elites, quanto nas serenatas noturnas, entoadas por seresteiros. Procuramos aqui, através de grande variedade de fontes e documentos históricos remontar a trajetória da modinha, desde suas origens até sua dissipação, ressaltando ainda possíveis desvios que possa ter tomado, ao que chamamos de veleidades.

The last resort : spa therapy and the docile body in Victorian St. Catharines /

By relying on existing cultural models, the Victorian spa promoted health and wellness. Advertising, together with other forms of promotion, strengthened the legitimacy of its claims to cure a variety of health problems. By the use of some links to science and a mystical folk belief about the efficacy of the local mineral waters, three spas emerged in St.Catharines: the Stephenson House, the WeIland House, and the Springbank. As the twentieth century approached, the spa movement declined and institutionalized medicine struggled to establish a monopoly on health care. This thesis argues that the health spas in St. Catharines occupied that transitional space in nineteenth century medicine between home remedy and hospital. The interplay between scientific discovery and business enterprise produced a climate in which the Victorian health resort flourished. This phenomenon, combined with the various maladies brought on by industrialization, nineteenth-century lifestyle, and the absence of medical options, created a surge in the popularity of health spas and mineral spring therapies. By the tum of the twentieth century, interest in mineral water treatments had declined. The health resorts that had blossomed between 1850 and 1899 began to experience a serious decrease in business. This popular movement became outmoded in the face of emerging medical and scientific knowledge. In St. Catharines, the last resort to remain standing, the WeIland House, finished out the city's spa era as a hospital.

The new woman, femininity and modernity in Margery Allingham's detective novels of the 1930s /

This thesis examines Death of a Ghost (1934), Flowers for the Judge (1935), Dancers in Mourning (1937), and The Fashion in Shrouds (1938), a group of detective novels by Margery Allingham that are differentiated from her other work by their generic hybridity. The thesis argues that the hybrid nature of this group of Campion novels enabled a highly skilled and insightful writer such as Allingham to negotiate the contradictory notions about the place of women that characterized the 1930s, and that in dOing so, she revealed the potential of one of the most popular and accessible genres, the detective novel of manners, to engage its readers in a serious cultural dialogue. The thesis also suggests that there is a connection between Allingham's exploration of modernity and femininity within these four novels and her personal circumstances. This argument is predicated upon the assumption that during the interwar period in England several social and cultural attitudes converged to challenge long-held beliefs about gender roles and class structure; that the real impact of this convergence was felt during the 1930s by the generation that had come of age in the previous decade-Margery Allingham's generation; and that that generation's ambivalence and confusion were reflected in the popular fiction of the decade. These attitudes were those of twentieth-century modernity--contradiction, discontinuity, fragmentation, contingency-and in the context of this study they are incorporated in a literary hybrid. Allingham uses this combination of the classical detective story and the novel of manners to examine the notion of femininity by juxtaposing the narrative of a longstanding patriarchal and hierarchical culture, embodied in the image of the Angel in the House, with that of the relatively recent rights and freedoms represented by the New Woman of the late nineteenth-century. Pierre Bourdieu's theory of social difference forms the theoretical foundation of the thesis's argument that through these conflicting narratives, as well as through the lives of her female characters, Allingham questioned the Hsocial myth" of the time, a prevailing view that, since the First World War, attitudes toward the appropriate role and sphere of women had changed.

Agrarian revolution in Central America : a comparison of Nicaragua and Honduras using Jeffery Paige's theory of Agrarian revolution

ABSTRACT In 1979 Nicaragua, under the Sandinistas, experienced a genuine, socialist, full scale, agrarian revolution. This thesis examines whether Jeffery Paige's theory of agrarian revolutions would have been successful in predicting this revolution and ln predicting non-revolution in the neighboring country of Honduras. The thesis begins by setting Paige's theory in the tradition of radical theories of revolution. It then derives four propositions from Paige's theory which suggest the patterns of export crops, land tenure changes and class configurations which are necessary for an agrarian and socialist revolution. These propositions are tested against evidence from the twentieth century histories of economic, social and political change in Nicaragua and Honduras. The thesis concludes that Paige's theory does help to explain the occurrence of agrarian revolution in Nicaragua and non-revolution in Honduras. A fifth proposition derived from Paige's theory proved less useful in explaining the specific areas within Nicaragua that were most receptive to Sandinista revolutionary activity.

Children's rights and parenting beliefs : a study of attitudes, values and emotions

The conceptualization of childhood has changed over the centuries and appears to be undergoing further change in our post-modern culture. While the United Nations Convention on the Right of the Child is designed to give children everywhere basic human rights while taking into consideration their special needs, no recent research has examined adult attitudes toward those rights. In an attempt to understand the attitudes adults hold regarding autonomy rights and to look for some factors that could predict those attitudes, the current study considers values, parenting style, emotions and the issue of parent status as possible predictor variables. A total of 90 participants took part in the research, which had both written and interview components. Results generally failed to establish a reliable set of predictors. However, some interesting information was obtained regarding the endorsement of children's autonomy rights and some general conclusions were reached about our view of children and their rights at the end of the twentieth century.

Tintype of Unidentified African American Woman Leaning on Chair [n.d.]

A small tintype of a young Black woman dressed in white. The date, location and name of the photographer are unknown. This tintype was among the family memorabilia belonging to Iris Sloman Bell, of St. Catharines, Ontario. Relatives of the Sloman - Bell family are descended from former American slaves."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html

Tintype of Two Young Women, Seated, with Man [n.d.]

A small tintype of three unidentified individuals, two women, seated, and a young Black gentleman, standing. The date, location and name of the photographer are unknown. This tintype was in the possession of Iris Sloman Bell, of St. Catharines, Ontario. The Sloman - Bell families have relatives who were former American slaves who came to Canada. They later settled in the London and St. Catharines areas of Ontario."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html

Tintype of African American Gentleman Seated on Stool [n.d.]

An unidentified man poses for his portrait seated on a stool in this undated black and white tintype photograph. This tintype was in the possession of Iris Sloman Bell, of St. Catharines, Ontario. Relatives of the Bell - Sloman family include former Black slaves from the United States who settled in Canada."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html

Tintype of Man Smoking a Cigar [n.d.]

This small black and white tintype photograph shows a young Black gentleman smoking a cigar. No date or location is provided. This tintype was in the possession of Iris Sloman Bell, of St. Catharines, Ontario. Relatives of the Sloman - Bell families are descended from former slaves from the United States who settled in Canada."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html

Tintype of Young African American Woman Seated at Table [n.d.]

Black and white tintype of an unidentified woman seated with hand-colored red detail on her scarf and the tablecloth. The date, location and photographer are unknown. This tintype was in the possession of Iris Sloman Bell, of St. Catharines, Ontario. Relatives of the Bell - Sloman families include former slaves from the United States who escaped to Canada. They later settled in the London and St. Catharines areas of southern Ontario."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html

Tintype Portrait of African American Couple [n.d.]

An unidentified couple is pictured in this early black and white tintype photograph. The date, location and name of the photographer are unknown. This tintype was in the possession of Iris Sloman Bell, of St. Catharines, Ontario. The Bell - Sloman families have relatives who are descended from African American slaves who settled in Canada."Tintypes were the invention of Prof. Hamilton Smith of Ohio. They begin as thin sheets of iron, covered with a layer of black paint. This serves as the base for the same iodized collodion coating and silver nitrate bath used in the ambrotype process. First made in 1856, millions were produced well into the twentieth century. When tintypes were finished in the same sorts of mats and cases used for ambrotypes, it can be almost impossible to distinguish which process was used without removing the image to examine the substrate." Source: American Museum of Photography http://www.photographymuseum.com/primer.html