Reinforcement learning across development in humans

Tese de mestrado, Neurociências, Faculdade de Medicina, Universidade de Lisboa, 2015

Provisões e contingências

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Doutor, José Manuel Veiga Pereira

Provisões, passivos contingentes e activos contingentes

A adopção do Sistema de Normalização Contabilística constitui um marco muito importante na organização da contabilidade das empresas portuguesas. As inovações trazidas por este normativo e o maior pormenor de algumas matérias contabilísticas levam a que temáticas que eram pouco abordadas suscitem agora um maior interesse. Neste sentido, o presente trabalho, assente na Norma Contabilística e de Relato Financeiro (NCRF) 21, pretende demonstrar as alterações e melhorias trazidas por esta norma no reconhecimento e divulgação das provisões, passivos contingentes e activos contingentes, tendo como referências comparativas o anterior normativo contabilístico, o Plano Oficial de Contabilidade (POC). Através da presente dissertação pretende-se compreender a aplicação da norma ao nível do relato financeiro, através da análise dos Relatórios e Contas de 2010 e 2009 de empresas do sector da Construção. Pelo estudo realizado pode constatar-se que o cumprimento da NCRF 21 trouxe aperfeiçoamento no reconhecimento e divulgação das provisões, e principalmente na divulgação das contingências, praticamente omitidas com o POC. No entanto, deve destacar-se a subjectividade implícita nas provisões, sendo ainda, uma norma de difícil aplicação pela sua ambiguidade. Deve também realçar-se a importância da NCRF 3 - Adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro, que implicou uma reexpressão das contas de saldos de abertura em 2010 de acordo com o novo referencial contabilístico, o que obrigou as empresas a rever as provisões constituídas até à data Uma breve revisão bibliográfica referente ao tema da problemática fiscal foi ainda realizada.

A segurança das infraestruturas críticas em Portugal

Portugal, having responsibilities at European level, needs to ensure compliance with European standards, particularly with regard to the European Security Plan for Critical Infrastructures. National critical infrastructures should be a focus of attention with regard to the management of public risks, since these represent "a set of services that are essential to the functioning of the country and the functioning of the forces that ensure national defense." (Soares, 2008) This contribution on national critical infrastructures (CI) has the essential objective of clarifying the development of the strategy adopted by Portugal in pursuit of the security of these fundamental infrastructures. The goal lies not only through producing a descriptive document, but also carry a brief confrontation between the legal framework related to these subjects and the reality in which the Critical Infrastructure Operators and the National Civil Protection Authority (ANPC) operate. It is intended, in this sense, to understand the development of the project for the national security program of critical infrastructures and what effects of its measures on operators. As for the methodology, we followed a methodological strategy, where we combine the literature with data obtained through semi-structured interviews. Portugal, being a geographically peripheral country and having no record of incidents capable of causing major contingencies in key services for the normal development of society, does not have a structured and regulator plan that substantiates the need for operators responsible for CI to invest in security. This same approach is expected at the State level, believing that even though this theme has be widely explored by international institutions, Portugal has not yet tried to give the attention it deserves. Without the existence of an institution and a regulatory system, CI operators can become less available to comply with the legal framework.

"A testemunha-vítima e o dieito de recusa de depoimento, no Código de Processo Penal

Study of the problems involved in the application of the right of refusal to testify (Article 134. º CPP) to criminal charges of domestic violence, namely in situations of violence between spouses. Drawing attention, to some of the contingencies of the exercise of the right of refusal in such proceedings, a matter never before examined under Portuguese law, and also to the need to reconsider, based on the North American experience, the application of the law in these cases.

Autonomic and Electrophysiological Correlates of Cognitive Control in Aging

This thesis tested a model of neurovisceral integration (Thayer & Lane, 2001) wherein parasympathetic autonomic regulation is considered to play a central role in cognitive control. We asked whether respiratory sinus arrhythmia (RSA), a parasympathetic index, and cardiac workload (rate pressure product, RPP) would influence cognition and whether this would change with age. Cognitive control was measured behaviourally and electrophysiologically through the error-related negativity (ERN) and error positivity (Pe). The ERN and Pe are thought to be generated by the anterior cingulate cortex (ACC), a region involved in regulating cognitive and autonomic control and susceptible to age-related change. In Study 1, older and younger adults completed a working memory Go/NoGo task. Although RSA did not relate to performance, higher pre-task RPP was associated with poorer NoGo performance among older adults. Relations between ERN/Pe and accuracy were indirect and more evident in younger adults. Thus, Study 1 supported the link between cognition and autonomic activity, specifically, cardiac workload in older adults. In Study 2, we included younger adults and manipulated a Stroop task to clarify conditions under which associations between RSA and performance will likely emerge. We varied task parameters to allow for proactive versus reactive strategies, and motivation was increased via financial incentive. Pre-task RSA predicted accuracy when response contingencies required maintenance of a specific item in memory. Thus, RSA was most relevant when performance required proactive control, a metabolically costly strategy that would presumably be more reliant on autonomic flexibility. In Study 3, we included older adults and examined RSA and proactive control in an additive factors framework. We maintained the incentive and measured fitness. Higher pre-task RSA among older adults was associated with greater accuracy when proactive control was needed most. Conversely, performance of young women was consistently associated with fitness. Relations between ERN/Pe and accuracy were modest; however, isolating ACC activity via independent component analysis allowed for more associations with accuracy to emerge in younger adults. Thus, performance in both groups appeared to be differentially dependent on RSA and ACC activation. Altogether, these data are consistent with a neurovisceral integration model in the context of cognitive control.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July, August and September, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July, August and September, 1854.

Port Dalhousie and the Thorold Railway pay roll the months of April and May, 1854, signed by S.D. Woodruff, May 31, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of April and May, 1854, signed by S.D. Woodruff, May 31, 1854.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July, August and September, 1854, signed by S.D. Woodruff, Sept. 30, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July, August and September, 1854, signed by S.D. Woodruff, Sept. 30, 1854.

Port Dalhousie and the Thorold Railway pay roll for the months of October, November and December, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of October, November and December, 1854.

Port Dalhousie and the Thorold Railway pay roll for the months of October, November and December, 1854, signed by S.D. Woodruff, Jan. 8, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of October, November and December, 1854, signed by S.D. Woodruff, Jan. 8, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of January and February, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of January and February, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of October, January, February and March, 1855, signed by S.D. Woodruff, Mar. 22, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of October, January, February and March, 1855, signed by S.D. Woodruff, Mar. 22, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of April and May, 1855, signed by S.D. Woodruff, June 13, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of April and May, 1855, signed by S.D. Woodruff, June 13, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July and August, 1855, signed by S.D. Woodruff. There is an envelope included with this document, Aug. 21, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July and August, 1855, signed by S.D. Woodruff. There is an envelope included with this document, Aug. 21, 1855.