Avaliação Imobiliária - Métodos de avaliação - Novas exigências do Banco de Portugal

Mestrado em Contabilidade e Análise Financeira

As bases de mensuração aplicáveis às propriedades de investimento e o risco de auditorias - O caso dos principais investidores na área dos centros comerciais

Mestrado em Auditoria

Eutrofização e capacidade de carga de fósforo de seis reservatórios a bacia do Rio Seridó, região semi-árida do Estado do RN

The eutrofization is a natural process of accumulation of nutrients in aquatic´s body that it has been accelerated for the human´s actives, mainly the related with the activities of camp, industrial and the inadequate disposition of the domestic sewage. The enrichment of the aquatic´s body with nutrients, mainly the nitrogen and the phosphorus, and the consequent proliferation of algae and Cyanobacteria can commit the quality of the water for the public provisioning, for the fish farming and for other ends. The problem becomes more critical when there is a shortage of water naturally as in the semi-arid area of the Brazilian northeast. Before that problem this work had as objective evaluates the trophic state of six reservoirs of the basin of River Seridó of Rio Grande of Norte and also estimate the capacity of load of match of the reservoir and risk probabilities based on the established limits by the resolution Conama 357/05. The results demonstrate that the six reservoirs are eutrofization, with concentration of total phosphorus and cloro a in the water upster to 50 e 12 μg l-1. The results show that space homogeneity exists in the state trophic of the reservoirs, but a significant variation interanual in function of the increase of the concentrations of nutrients and decrease of the transparency of the water with the reduction of the body of water accumulated in the reservoirs.The results of the simulation risk estocastic show that the reservoirs could receive annually from 72 to 216 Kg of P, assuming a risk of 10% of increasing in more than 30 μg l-1 the annual medium concentrations of total match in the water of these reservoirs. This load could be high in until 360 kg of P a year in case the managers assume a risk of 10% of increasing in more than 50 μg l-1 the annual medium concentrations of total phosphorus in the waters of these reservoirs

Efectos fiscales de los asentamientos hidroeléctricos: el caso de la cuenca de los Ríos Negro y Nare en Colombia

Con la presencia de asentamientos hidroeléctricos en su territorio, los municipios del oriente y nordeste antioqueño han visto afectada su estructura tributaria y territorial, a pesar de la reglamentación compen­satoria del sector eléctrico. Este artículo, analiza los efectos tributarios generados por la compensación del impuesto predial. Para lograrlo se revisan los montos recibidos por los municipios de las empresas generadoras y se realiza una indagación empírica del impuesto bajo los escenarios con y sin asenta­mientos hidroeléctricos. De esta forma se determina el diferencial tributario. Se concluye que, además de la insuficiencia de las transferencias para compensar la pérdida del capital natural de las cuencas hidroeléctricas, la expansión del sector eléctrico genera regresividad tributaria, por causa de privilegios y exenciones concebidos por las Leyes.

Obésité abdominale et autres déterminants du risque cardiométabolique dans deux populations urbaines noires apparentées : Port-au-Prince (Haïti) et Cotonou (Bénin)

L’obésité est un problème de santé publique reconnu. Dans la dernière décennie l’obésité abdominale (OA) a été considérée comme une maladie métabolique qui contribue davantage au risque de diabète et de maladies cardiovasculaires que l’obésité générale définie par l’indice de masse corporelle. Toutefois, dans les populations d’origine africaine, la relation entre l’OA et les autres biomarqueurs de risque cardiométabolique (RCM) demeure obscure à cause du manque d’études chez ces populations et de l’absence de valeurs-seuils spécifiques pour juger d’une OA. Cette étude visait à comparer la prévalence des biomarqueurs de RCM (OA, hypertension artérielle, hyperglycémie, dyslipidémie, résistance à l'insuline et inflammation pré-clinique) chez les Béninois de Cotonou et les Haïtiens de Port-au-Prince (PAP), à étudier l’association de l’OA avec les autres biomarqueurs de RCM, à documenter le rôle du niveau socio-économique (NSE) et du mode de vie dans cette association et à ’identifier les indicateurs anthropométriques de l’OA -tour de taille (TT) et le ratio TT/hauteur (TT/H)- et les seuils qui prédisent le mieux le RCM à Cotonou et à PAP. Il s’est agi d’une analyse de données transversales chez 452 adultes (52 % hommes) apparemment en bonne santé, âgés de 25 à 60 ans, avec 200 sujets vivant à Cotonou (Bénin) et 252 sujets à PAP (Haïti). Les biomarqueurs de RCM considérés étaient : le syndrome métabolique (SMet) d’après les critères harmonisés de 2009 et ses composantes individuelles - une OA à partir d’un TT ≥ 94cm chez les hommes et ≥ 80cm chez les femmes, une hypertension, une dyslipidémie et une hyperglycémie; la résistance à l’insuline définie chez l’ensemble des sujets de l’étude à partir du 75e centile de l’Homeostasis Model Assessment (HOMA-IR); un ratio d’athérogénicité élevé (Cholestérol sérique total/HDL-Cholestérol); et l’inflammation pré-clinique mesurée à partir d’un niveau de protéine C-réactive ultrasensible (PCRus) entre 3 et 10 mg/l. Le ratio TT/H était aussi considéré pour définir l’OA à partir d’un seuil de 0,5. Les données sur les habitudes alimentaires, la consommation d’alcool, le tabagisme, les caractéristiques sociodémographiques et les conditions socio-économiques incluant le niveau d’éducation et un proxy du revenu (basé sur l’analyse par composante principale des biens et des possessions) ont été recueillies au moyen d’un questionnaire. Sur la base de données de fréquence de consommation d’aliments occidentaux, urbains et traditionnels, des schémas alimentaires des sujets de chaque ville ont été identifiés par analyse typologique. La validité et les valeurs-seuils de TT et du ratio TT/H prédictives du RCM ont été définies à partir des courbes ROC (Receiver Operating Characteristics). Le SMet était présent chez 21,5 % et 16,1 % des participants, respectivement à Cotonou et à PAP. La prévalence d’OA était élevée à Cotonou (52,5 %) qu’à PAP (36%), avec une prévalence plus élevée chez les femmes que chez les hommes. Le profil lipidique sérique était plus athérogène à PAP avec 89,3 % d’HDL-c bas à PAP contre 79,7 % à Cotonou et un ratio CT/HDL-c élevé de 73,4 % à PAP contre 42 % à Cotonou. Les valeurs-seuils spécifiques de TT et du TT/H étaient respectivement 94 cm et 0,59 chez les femmes et 80 cm et 0,50 chez les hommes. Les analyses multivariées de l’OA avec les biomarqueurs de RCM les plus fortement prévalents dans ces deux populations montraient que l’OA était associée à un risque accru de résistance à l’insuline, d’athérogénicité et de tension artérielle élevée et ceci, indépendamment des facteurs socio-économiques et du mode de vie. Deux schémas alimentaires ont émergé, transitionnel et traditionnel, dans chaque ville, mais ceux-ci ne se révélaient pas associés aux biomarqueurs de RCM bien qu’ils soient en lien avec les variables socio-économiques. La présente étude confirme la présence de plusieurs biomarqueurs de RCM chez des sujets apparemment sains. En outre, l’OA est un élément clé du RCM dans ces deux populations. Les seuils actuels de TT devraient être reconsidérés éventuellement à la lumière d’études de plus grande envergure, afin de mieux définir l’OA chez les Noirs africains ou d’origine africaine, ce qui permettra une surveillance épidémiologique plus adéquate des biomarqueurs de RCM.

Paradigma da formação em contexto hospitalar: Análise da realidade percepcionada pelos enfermeiros de cuidados gerais

A presente investigação empírica, desenvolvida na área da formação contínua, procura compreender como se processa a formação continua em contexto de trabalho dos enfermeiros de uma organização hospitalar, centrando-se na percepção e representações dos enfermeiros de cuidados gerais sobre a qualidade, autopercepção do impacte e importância da formação no desenvolvimento de competências e motivação para a participação na formação contínua, como forma de promover o desenvolvimento de competências. Considerando-se que a problemática do paradigma da formação, subsiste na falta de articulação entre os processos comunicacionais, motivadores, procedimentais e dos recursos à disposição dos usuários e gestores da formação, a nível micro dos serviços da organização e macro da tutela o que contribui para a inexistência de resultados quantificáveis, em termos de eficácia e eficiência da formação no desenvolvimento de competências dos colaboradores e crescimento da organização. Apesar da formação contínua, nas organizações, objectivar o desenvolvimento de competências, implicar a construção de um quadro de referência a partir de uma abordagem multidisciplinar, de forma a incluir a complexidade dos fenómenos, a investigação dos factores determinantes que concorrem para a performance dos enfermeiros, parece ser uma abordagem imprescindível para compreender e analisar a problemática na sua dimensão. O estudo empírico consistiu numa investigação exploratória/descritiva, partindo de uma amostragem não probabilística, optando-se por uma metodologia quantitativa, através da aplicação de questionários a 208 enfermeiros da prestação de cuidados, de uma organização hospitalar pública EPE, da Administração Regional de Saúde de Lisboa e Vale do Tejo. Esta investigação permitiu verificar que no geral, os enfermeiros têm uma percepção positiva sobre a qualidade da formação contínua desenvolvida no serviço onde desempenham funções. Maioritariamente consideram importante a formação contínua como factor de desenvolvimento de competências, sentem-se motivados e participam activamente na formação. No entanto, não se conseguiu efectuar qualquer tipo de inferências ou correlações entre as variáveis de estudo constatando-se que os enfermeiros responderam frequentemente e Sempre, na grande maioria das questões, havendo heterogenia nas respostas a questões semelhantes. O estudo demonstrou que apesar da percepção positiva dos enfermeiros sobre a formação contínua desenvolvida no serviço, não se consegue ter a verdadeira percepção de como é conduzida a formação em serviço qual o seu impacte na melhoria do desempenho dos enfermeiros e se a organização evidencia uma cultura de formação voltada para uma estratégia de melhoria continua das qualificações dos enfermeiros. À luz dos resultados, foi desenvolvido um projecto de intervenção sócio-organizacional na área da gestão da formação, numa perspectiva de estratégia de desenvolvimento organizacional, melhoria das competências individuais e proposto um portfólio de descrição de funções do enfermeiro responsável pela formação. ABSTRACT: This study, based on the issues of continuous professional training in the hospital setting, as a factor to develop nurses competencies, intends to understand how the training program in the hospital milieu is conducted, focusing on perceptions and concepts of quality, impact, importance and motivation to participate in ongoing professional training, according to general care registered nurses point of view. The study main goal is to identify how is developed professional training in a medical institution from Sub-Região de Saúde de Lisboa and Vale do Tejo, and evaluate the impact of the training program. Considering that a problematic exists in the articulation between the communication processes, motivational drives, procedures and resources at the disposition of the participants and managers of the professional development program, at a micro level of services in the organization and at a macro level of the government policies and organizational strategies leaders; which contributed to the absence of quantifiable results and little evidence, in terms of efficiency of the professional development program to enhance the professional competencies of those participating in the study. The investigation of the factorial determinants related to nurse’s efficient performance enhanced by participating in continuous professional training, seems to be an imperative approach to understand and analyze the problematic in its own dimension. The empirical study consisted in an exploratory/descriptive investigation, departing from a random sample, by means of a quantitative methodology approach; through the use of questionnaires being administered to 208 nurses in general care, from a public medical organization. This study, allowed to verify that nurses have a positive perception of the professional development programs established in their workplace, and the competencies of those nurses in charge of delivering the program. The majority, considered the maintenance of a continuous professional development program, imperative to maintain good professional skills; they feel motivated and actively participate in professional development programs. However, it was not possible to make any correlations between the variables of the study, noticing that the nurses answered frequently and always, to the majority of the questions. The study demonstrated that even though nurses have a positive perception of professional development in terms of their workplace, it was inconclusive to ascertain the training quality programs delivered at medical facilities. ln conclusion, a plan of intervention centered on a socio-organizational model, was developed to create a uniform, procedural approach to developing high standards competencies for the registered nurses, by a professional training program, that include monitoring the process and assessing the results of the program. Management competencies according to a balanced scorecard it's another proposal of this study.

La loi applicable aux transferts de biens virtuels

Thèse réalisée en cotutelle avec l'université Paris1-Sorbonne

ANNUAL REPORT For the period July 1, 2002 through June 30, 2003

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2003 through June 30, 2004

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2004 through June 30, 2005

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2005 through June 30, 2006

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2009 through June 30, 2010

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

Los cambios en la política de formación patrimonial de la oligarquía de Sevilla a fines de la Edad Media. El ejemplo de una familia de jurados

A fines del siglo XV, la introducción de nuevos miembros en el grupo oligárquico sevillano, cuando los esquemas de reparto de propiedad ya se habían consolidado, propiciará cambios importantes en la política de formación patrimonial de este grupo social tan singular como característico de la sociedad sevillana de la Baja Edad Media. En este trabajo se analiza este fenómeno a través de una familia de jurados. Con un patrimonio fundiario que ya no tiene como base el olivar y en el que se emplean nuevos sistemas de explotación, esta familia deberá hacer frente, además, a las graves coyunturas que el campo andaluz sufre en las primeras décadas del siglo XVI. Todo un ejemplo de intento de adaptación a una nueva época por parte de un grupo que siempre se caracterizó por su dinamismo económico.

"Palacio donde morar". "Heredad donde holgar". Spéculation immobilière et constitution de fief nobiliaire. Inquisition et noblesse andalouse

Dans cet article, je tente de montrer comment, à travers l’Inquisition, s’est joué un conflit sourd pour la terre qui a permis la création d’une nouvelle noblesse de service. Cette création s’apparente à une forme de surclassement" de certains lignages, qui est allé de pair avec un "déclassement" inversement proportionnel de familles conversas. Les deux thèmes que j’aborde sont les enjeux de la spéculation immobilière qui se joue autour de la vente des biens urbains confisqués et ceux de la constitution de fiefs dans la promotion de certains lignages, en particulier de celui des Enríquez de Ribera, à la tête du marquesado de Tarifa, puis ducado de Alcalá. Le but fut de permettre la promotion fulgurante et solide d’un lignage, c’est l’évidence, mais par-delà le cas particulier, l’arrière-plan foncier et économique de la distribution de la terre et le pouvoir qui en découle engagent, à un moment déterminé, une transformation sociale qui change profondément la donne au XVIe siècle.

LOS PELIGROS DEL DOBLE DISCURSO. DE LO INTERNACIONAL A LO LOCAL: El caso de la propuesta “Costa Rica Carbono Neutral - 2021”

Resumen Este trabajo analiza algunos aspectos de las negociaciones e iniciativas que intentan enfrentar el cambio climático a nivel internacional, poniendo énfasis en los mecanismos de compensación y la creación de los mercados de carbono, su significado en relación a  la creación de “derechos de propiedad sobre la contaminación de la atmósfera” y en relación a la efectividad  que estos esquemas tienen para  enfrentar el Cambio Climático. Asimismo, se analiza su vinculación con la propuesta del actual gobierno de Costa Rica (Oscar Arias Sánchez, 2006-2010) denominada “Costa Rica, Carbono Neutral para el año 2021” y su pertinencia para enfrentar el Cambio Climático en nuestro país.  Abstract This document analyzes some aspects of the international negotiations and initiatives that intent to face out Climate Change. It put emphasis on the offset mechanisms and carbon markets, their meaning in terms of the creation of “property” over the atmosphere contamination rights and in term of their efficiency to face the Climate Change.  It also analyzes the relationship of these initiatives with the actual Costa Rican Government (Oscar Arias Sánchez, 2006-2010) proposal, named “Costa Rica, Carbon Neutral 2021” and its adequacy to confront Climate Change in the country.