Balanced Scorecard aplicado às instituições agro-pecuárias

Mestrado em Contabilidade Internacional

Materialidade em auditoria: o problema da sua aplicação prática

A ocorrência de grandes escândalos financeiros na última década, um pouco por todo o mundo, provocou uma crise de confiança na informação financeira prestada pelas empresas e levou à discussão de conceitos como Corporate Governance e Expectation Gap e a uma “revolução” no mundo da auditoria. A necessidade de confiança na opinião dos auditores conduziu à discussão acerca de como é que o trabalho de auditoria é realizado, em que “bases” é que o auditor determina o que analisar e, por último, como decide o que é material ou não. Esta discussão traz a si associado o conceito de materialidade. O objectivo deste estudo é compreender os aspectos inerentes à determinação da materialidade e a sua importância, tanto no planeamento como na avaliação de resultados. O presente trabalho está estruturado em sete capítulos, correspondendo os cinco primeiros ao enquadramento teórico do tema, realizado através de revisão de literatura. No sexto capítulo explicita-se a investigação empírica realizada sobre a forma como a materialidade é entendida e utilizada pelas Sociedades de Revisores Oficiais de Contas (SROC) em Portugal. Terminamos com a conclusão do estudo, em que, para além das conclusões obtidas, se indicam os problemas e obstáculos encontrados ao longo do mesmo, bem como possibilidades de investigação futura.

An emotional and context-aware model for adapting RSS news to users and groups

The exhibition of information does not always attend to the preferences and characteristics of the users, nor the context that involves the user. With the aim of overcoming this gap, we propose an emotional context-aware model for adapting information contents to users and groups. The proposed model is based on OCC and Big Five models to handle emotion and personality respectively. The idea is to adapt the representation of the information in order to maximize the positive emotional valences and minimize the negatives. To evaluate the proposed model it was developed a prototype for adapting RSS news to users and group of users.

Simulation of the Magnetic Induction Vector of a Magnetic Core to be Used in FFC NMR Relaxometry

This paper is a contribution for the assessment and comparison of magnet properties based on magnetic field characteristics particularly concerning the magnetic induction uniformity in the air gaps. For this aim, a solver was developed and implemented to determine the magnetic field of a magnetic core to be used in Fast Field Cycling (FFC) Nuclear Magnetic Resonance (NMR) relaxometry. The electromagnetic field computation is based on a 2D finite-element method (FEM) using both the scalar and the vector potential formulation. Results for the magnetic field lines and the magnetic induction vector in the air gap are presented. The target magnetic induction is 0.2 T, which is a typical requirement of the FFC NMR technique, which can be achieved with a magnetic core based on permanent magnets or coils. In addition, this application requires high magnetic induction uniformity. To achieve this goal, a solution including superconducting pieces is analyzed. Results are compared with a different FEM program.

Investimento em educação e a perceção dos estudantes da Universidade dos Açores relativamente à remuneração no mercado de trabalho

Dissertação de Mestrado, Ciências Económicas e Empresariais, 23 de Janeiro 2014, Universidade dos Açores.

Uma abordagem à cultura açoriana em contexto de educação pré-escolar e 1º ciclo do Ensino Básico

Mestrado, Educação Pré-Escolar e Ensino do 1º Ciclo do Ensino Básico, 22 de Junho de 2013, Universidade dos Açores (Relatório de Estágio).

Corporate brand identity – a conceptual redefinition

There is a wide agreement that identity is a multidisciplinary concept. Branding is an identity expression. Although there are some frameworks to assess brand identity there isn’t an accepted definition. The authors consider this a gap in literature and investigate the components to assess brand identity under a holistic approach. Literature was reviewed and reinterpreted under an integrated perspective evolving corporate and brand identity studies. The authors propose a definition and nine componentscharacterizing corporate brand identity: reputation, culture, positioning, personality, relationships network, presentation style, communication, environmental influences and mission. Some are related with internal and others to external facets. The authorsare strongly encouraged to test these results empirically towards validity and reliability of the proposed construct.

Corporate brand identity management – proposal of a new framework

The term “corporate brand” has been widely used in literature since the eighties. According to Balmer (1998) this concept tends to be used as an alternative to the concept of corporate identity. The author argues that the use of branding principles to discuss corporate identity has tended to align the area more closely with marketing. However, the literature on brand management (Aaker, 1991; Kapferer, 1991 and de Chernatony and McDonald, 1992), gives little attention to the corporate brand” (p. 985). Based on the concepts of corporate brand, brand identity and B2B relationship, the authors are interested in eliminating this gap in literature by designing a framework of corporate brand identity management. The aim of this investigation is to investigate the impact of B2B relationships in corporate brand identity management. The methodology used is quantitative analysis of surveys and scale development. The originality of this paper is to investigate the influence of the relationship between brands in corporate brand identity. This investigation is very important to help the decisions of the corporate brand managers and academics. According to literature, namely on corporate brands (Balmer 2002b, Hatch and Schultz, 2001, 2003) and on brand identity (Kapferer, 1991, 2008, Aaker, 1996, de Chernatony, 1999) the authors developed a corporate brand identity management framework considering relationships between brands a context variable with definite impact on identity management as stated by Hakansson and Snehota (1989, 1995). These authors consider that organisations´ identity management is pursued under a relational perspective with impact on identity management. Most researchers on identity and corporate brand emphasise the importance of external influences (Kennedy, 1977; King, 1991; de Chernatony, 1999; Balmer and Gray, 2000; Balmer, 2002a). Those influences concern legislation, concurrence, political issues... and stakeholders’ perceptions and reputations (due to the holistic approach demanded by corporate brands). In this context the authors claim the importance of another influence: B2B relationships. This decision is inspired in sociological studies (Mannheim, 1950; and Tajfel and Turner, 1979) regarding individual identity. These authors claim that individuals form their personality by interacting in the social field. The authors argue that corporate brand identity also develops itself under a relational approach. The relationships selected to pursue this investigation are the ones that are developed by Portuguese universities and investigation centres that cooperate by developing investigation. Those centres are administrative and financially autonomous

Structural, electrical and magnetic studies of Co:SnO2 and (Co,Mo):SnO2 films prepared by pulsed laser deposition

Here we report on the structural, optical, electrical and magnetic properties of Co-doped and (Co,Mo)-codoped SnO2 thin films deposited on r-cut sapphire substrates by pulsed laser deposition. Substrate temperature during deposition was kept at 500 degrees C. X-ray diffraction analysis showed that the undoped and doped films are crystalline with predominant orientation along the [1 0 1] direction regardless of the doping concentration and doping element. Optical studies revealed that the presence of Mo reverts the blue shift trend observed for the Co-doped films. For the Co and Mo doping concentrations studied, the incorporation of Mo did not contribute to increase the conductivity of the films or to enhance the ferromagnetic order of the Co-doped films. (C) 2012 Elsevier B.V. All rights reserved.

Semantic social network analysis

Mestrado em Engenharia Informática

Visualização personalizada sensível ao contexto e às emoções

Mestrado em Engenharia Informática

Phase growth control in low temperature PLD Co: TiO2 films by pressure

This paper reports on the structural and optical properties of Co-doped TiO2 thin films grown onto (0001)Al2O3 substrates by non-reactive pulsed laser deposition (PLD) using argon as buffer gas. It is shown that by keeping constant the substrate temperature at as low as 310 degrees C and varying only the background gas pressure between 7 Pa and 70 Pa, it is possible to grow either epitaxial rutile or pure anatase thin films, as well as films with a mixture of both polymorphs. The optical band gaps of the films are red shifted in comparison with the values usually reported for undoped TiO2, which is consistent with n-type doping of the TiO2 matrix. Such band gap red shift brings the absorption edge of the Co-doped TiO2 films into the visible region, which might favour their photocatalytic activity. Furthermore, the band gap red shift depends on the films' phase composition, increasing with the increase of the Urbach energy for increasing rutile content. (C) 2012 Elsevier B.V. All rights reserved.

O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

Low Profile Multi-Band Antenna for Mobile Communications

In this paper, the design of low profile antennas by using Electromagnetic Band Gap (EBG) structures is introduced. Taking advantage of the fact that they can behave as Perfect Magnetic Conductor (PMC), it is shown that these structures exhibit dual band in-phase reflection at WLAN (Wireless Local Area Network) bands, the 2.4 GHz and 5.2 GHz bands. These structures are applied to PIFA (Planar Inverted-F Antenna) and the results show that it is possible to obtain low profile PIFA's.

Antena multi-banda para comunicações móveis

O desenvolvimento dos sistemas de comunicações móveis tem vindo a ser cada vez maior, fazendo com que os sistemas funcionem em várias bandas de operação. Neste sentido, surge a necessidade de desenvolver antenas que superem aquelas já existentes, ao nível das suas propriedades electromagnéticas, para que os sistemas apresentem uma maior qualidade e possam corresponder às exigências inerentes ao desenvolvimento das sociedades. O objectivo desta dissertação de Mestrado é dimensionar, construir e medir uma antena multi-banda para comunicações móveis, com base em estruturas EBG (Electromagnetic Band-Gap) que melhorem o comportamento electromagnético daquelas já existentes, para a banda de frequências de 2.4 GHz e de 5.2 GHz. Começa-se por fazer-se um estudo acerca do estado da arte de estruturas EBG, muito utilizadas em várias áreas, nomeadamente a área das antenas, área sobre a qual esta dissertação assenta. Posteriormente é feita uma breve introdução às antenas microstrip, particularizando de seguida para antenas PIFA e as suas características. Posteriormente é feito o estudo de uma antena PIFA, com e sem a influência de estruturas EBG, para as bandas de 2.4 GHz e 5.2 GHz. Posteriormente são apresentados e comparados resultados das várias antenas. Da análise desses resultados, verifica-se que é possível obter uma antena de baixo perfil com a utilização de estruturas EBG como plano de massa. Além disso, verifica-se também que é possível diminuir a radiação traseira e aumentar a largura de banda. Finalmente, são apresentadas algumas conclusões e várias propostas de trabalho futuro.