Plano de negócios para empresa de iluminação de emergência

Dissertação de Mestrado em Finanças Empresariais

NCRF 21 – provisões, passivos contingentes e activos contingentes: suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto (ISCAP) para a obtenção do Grau de Mestre em Auditoria Docente orientador: Mestre Domingos da Silva Duarte

Sistema de garantia mútua: estudo de caso da “SPGM - Sociedade de Investimento, S.A.”

Dissertação de Mestrado em Contabilidade e Finanças Orientador: Mestre António Pinto Marques

An heuristic approach for optimal location of gas supply units in transportation system

The best places to locate the Gas Supply Units (GSUs) on a natural gas systems and their optimal allocation to loads are the key factors to organize an efficient upstream gas infrastructure. The number of GSUs and their optimal location in a gas network is a decision problem that can be formulated as a linear programming problem. Our emphasis is on the formulation and use of a suitable location model, reflecting real-world operations and constraints of a natural gas system. This paper presents a heuristic model, based on lagrangean approach, developed for finding the optimal GSUs location on a natural gas network, minimizing expenses and maximizing throughput and security of supply.The location model is applied to the Iberian high pressure natural gas network, a system modelised with 65 demand nodes. These nodes are linked by physical and virtual pipelines – road trucks with gas in liquefied form. The location model result shows the best places to locate, with the optimal demand allocation and the most economical gas transport mode: by pipeline or by road truck.

MASGriP – a Multi-Agent Smart Grid Simulation Platform

The increasing number of players that operate in power systems leads to a more complex management. In this paper a new multi-agent platform is proposed, which simulates the real operation of power system players. MASGriP – A Multi-Agent Smart Grid Simulation Platform is presented. Several consumer and producer agents are implemented and simulated, considering real characteristics and different goals and actuation strategies. Aggregator entities, such as Virtual Power Players and Curtailment Service Providers are also included. The integration of MASGriP agents in MASCEM (Multi-Agent System for Competitive Electricity Markets) simulator allows the simulation of technical and economical activities of several players. An energy resources management architecture used in microgrids is also explained.

Leptonic mixing, family symmetries, and neutrino phenomenology

Tribimaximal leptonic mixing is a mass-independent mixing scheme consistent with the present solar and atmospheric neutrino data. By conveniently decomposing the effective neutrino mass matrix associated to it, we derive generic predictions in terms of the parameters governing the neutrino masses. We extend this phenomenological analysis to other mass-independent mixing schemes which are related to the tribimaximal form by a unitary transformation. We classify models that produce tribimaximal leptonic mixing through the group structure of their family symmetries in order to point out that there is often a direct connection between the group structure and the phenomenological analysis. The type of seesaw mechanism responsible for neutrino masses plays a role here, as it restricts the choices of family representations and affects the viability of leptogenesis. We also present a recipe to generalize a given tribimaximal model to an associated model with a different mass-independent mixing scheme, which preserves the connection between the group structure and phenomenology as in the original model. This procedure is explicitly illustrated by constructing toy models with the transpose tribimaximal, bimaximal, golden ratio, and hexagonal leptonic mixing patterns.

Membrane selectivity versus sensor response in hydrogenated amorphous silicon CHEMFETs using a semi-empirical model

Toxic amides, such as acrylamide, are potentially harmful to Human health, so there is great interest in the fabrication of compact and economical devices to measure their concentration in food products and effluents. The CHEmically Modified Field Effect Transistor (CHEMFET) based onamorphous silicon technology is a candidate for this type of application due to its low fabrication cost. In this article we have used a semi-empirical modelof the device to predict its performance in a solution of interfering ions. The actual semiconductor unit of the sensor was fabricated by the PECVD technique in the top gate configuration. The CHEMFET simulation was performed based on the experimental current voltage curves of the semiconductor unit and on an empirical model of the polymeric membrane. Results presented here are useful for selection and design of CHEMFET membranes and provide an idea of the limitations of the amorphous CHEMFET device. In addition to the economical advantage, the small size of this prototype means it is appropriate for in situ operation and integration in a sensor array.

Estudo da percepção dos problemas de usabilidade de um software relacionados com o desempenho dos processos cognitivos

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Audiovisual e Multimédia.

A data-mining-based methodology for transmission expansion planning

In recent decades, all over the world, competition in the electric power sector has deeply changed the way this sector’s agents play their roles. In most countries, electric process deregulation was conducted in stages, beginning with the clients of higher voltage levels and with larger electricity consumption, and later extended to all electrical consumers. The sector liberalization and the operation of competitive electricity markets were expected to lower prices and improve quality of service, leading to greater consumer satisfaction. Transmission and distribution remain noncompetitive business areas, due to the large infrastructure investments required. However, the industry has yet to clearly establish the best business model for transmission in a competitive environment. After generation, the electricity needs to be delivered to the electrical system nodes where demand requires it, taking into consideration transmission constraints and electrical losses. If the amount of power flowing through a certain line is close to or surpasses the safety limits, then cheap but distant generation might have to be replaced by more expensive closer generation to reduce the exceeded power flows. In a congested area, the optimal price of electricity rises to the marginal cost of the local generation or to the level needed to ration demand to the amount of available electricity. Even without congestion, some power will be lost in the transmission system through heat dissipation, so prices reflect that it is more expensive to supply electricity at the far end of a heavily loaded line than close to an electric power generation. Locational marginal pricing (LMP), resulting from bidding competition, represents electrical and economical values at nodes or in areas that may provide economical indicator signals to the market agents. This article proposes a data-mining-based methodology that helps characterize zonal prices in real power transmission networks. To test our methodology, we used an LMP database from the California Independent System Operator for 2009 to identify economical zones. (CAISO is a nonprofit public benefit corporation charged with operating the majority of California’s high-voltage wholesale power grid.) To group the buses into typical classes that represent a set of buses with the approximate LMP value, we used two-step and k-means clustering algorithms. By analyzing the various LMP components, our goal was to extract knowledge to support the ISO in investment and network-expansion planning.

Shopping center tracking and recommendation systems

Shopping centers present a rich and heterogeneous environment, where IT systems can be implemented in order to support the needs of its actors. However, due to the environment complexity, several feasibility issues emerge when designing both the logical and physical architecture of such systems. Additionally, the system must be able to cope with the individual needs of each actor, and provide services that are easily adopted by them, taking into account several sociological and economical aspects. In this sense, we present an overview of current support systems for shopping center environments. From this overview, a high-level model of the domain (involving actors and services) is described along with challenges and possible features in the context of current Semantic Web, mobile device and sensor technologies.

O impacto da entrada das agências de rating nos países emergentes: estudo comparativo Brasil/Angola

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Study of the influence of count’s number in myocardium in the determination of reproducible functional parameters in Gated-SPECT studies simulated with GATE

Myocardial Perfusion Gated Single Photon Emission Tomography (Gated-SPET) imaging is used for the combined evaluation of myocardial perfusion and left ventricular (LV) function. But standard protocols of the Gated-SPECT studies require long acquisition times for each study. It is therefore important to reduce as much as possible the total duration of image acquisition. However, it is known that this reduction leads to decrease on counts statistics per projection and raises doubts about the validity of the functional parameters determined by Gated-SPECT. Considering that, it’s difficult to carry out this analysis in real patients. For ethical, logistical and economical matters, simulated studies could be required for this analysis. Objective: Evaluate the influence of the total number of counts acquired from myocardium, in the calculation of myocardial functional parameters (LVEF – left ventricular ejection fraction, EDV – end-diastolic volume, ESV – end-sistolic volume) using routine software procedures.

Reabilitação de edifícios de habitação no Bairro da Mouraria em Lisboa

A Reabilitação Urbana é uma preocupação que afeta a maioria dos municípios portugueses. A degradação nosso património edificado da nossa memória, principalmente nos centros históricos, tornou-se um problema que urge resolver rapidamente. Na conjuntura que o país atravessa, com o excesso de construção nova que nos últimos anos inundou o mercado, a reabilitação assume-se como uma opção para a indústria da construção civil. No caso do Bairro da Mouraria, o esforço que o município tem vindo a desenvolver, que implica grandes investimentos e grande esforço financeiro, no difícil contexto económico do país, assume maior relevância. Esta dissertação debruça-se sobre o caminho percorrido, as condicionantes das soluções de projeto e do investimento na reabilitação no Bairro da Mouraria. E sobre os aspetos que envolvem esta atividade e conferem à recuperação do edificado um carácter especial, pois trata-se de um tipo de obra que se reveste de alguma imprevisibilidade, que pode mesmo levar a custos adicionais e à inviabilidade dos investimentos. O que justifica que para este tipo de obras tenha de haver uma atenção redobrada desde a fase do levantamento do edificado, das suas patologias, das obras a realizar, das soluções arquitetónicas e técnicas a adotar, passando pela fase de licenciamento do projeto, até à recuperação física dos edifícios. Pretende-se, também, apresentar algumas situações típicas de reabilitação de edifícios antigos, aprofundando-se as questões técnicas sobre as patologias mais correntes, a viabilidade económica das operações e enquadrando os principais fatores que têm retardado o processo.

Estudo do desempenho de betões com incorporação de agregados finos provenientes de resíduos industriais

A crescente preocupação relacionada com a sustentabilidade ambiental e o risco de esgotamento de recursos naturais, tem levado à necessidade de encontrar novos materiais e novas técnicas construtivas. Nesse pressuposto, o presente trabalho tem como principal objetivo avaliar a viabilidade de utilização de resíduos provenientes de indústrias da região (lamas de cal e cinzas de biomassa) em produção de betões que possam vir a ser utilizados na construção civil. Neste sentido, desenvolveu-se uma campanha experimental com o intuito de comparar desempenho de sete tipos diferentes de betões: um de referência e seis com taxas de substituição de 20, 50 e 100% de agregados finos naturais por cinzas de biomassa e lamas de cal. A composição dos diferentes betões foi determinada pelo método de Faury, cumprindo-se as exigências na norma NP EN 206-1. O desempenho dos betões foi avaliado através da análise dos resultados de ensaios sobre o betão fresco (consistência, massa volúmica e teor de ar) e sobre o betão endurecido (massa volúmica, resistência à compressão, resistência à tração por compressão diametral, absorção de água por capilaridade e absorção de água por imersão). No presente trabalho, procedeu-se, também, à realização de ensaios químicos aos betões produzidos (lixiviação). No final do trabalho é feita uma discussão dos resultados experimentais e são evidenciadas as principais conclusões deste estudo.

Antifungal activity of Imidazolidin-4-ones of the antimalarial primaquine

The 5-Isopropyl-3-[4-(6-methoxy-quinolin-8-ylamino)-pentyl]-2,2-dimethyl-imidazolidin-4-one (ValPQacet) was sinthesized through acylation of the anti-malarial primaquine with α-valine and subsequent reaction of the resulting -aminoamide with propanone (Sheme 1).Imidazolidin-4-ones of the anti malarial primaquine are being sinthesized to develop new variants in order to improve more effective treatments against malaria . Recently it has been observed that primaquine derivates could have effect in a new kind of yeast . To study the fungicidal activity against Candida albicans, Candida tropicalis, Issatchenkia orientalis, Sacharomyces cerevisae, the ValPQacet was put in the form of the hydrochloride salt. The minimal inhibitory concentration (MIC) could be determined for all yeast in the concentration range assayed. Also was determined MIC’s of primaquine hydrochloride salt for all yeast, and this shows that the parent drug is less active than our compound. Further studies are being performed to determine viability and cellular injury with this drugs.