Estudo da norma contabilística e de relato financeiro nº 13 – interesses em empreendimentos conjuntos e investimentos em associadas e suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada pelo Dr. José da Silva Fernandes

Abordagem ao risco de crédito no âmbito do acordo de Basileia III em Portugal

Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Direct multisearch for multiobjective optimization

In practical applications of optimization it is common to have several conflicting objective functions to optimize. Frequently, these functions are subject to noise or can be of black-box type, preventing the use of derivative-based techniques. We propose a novel multiobjective derivative-free methodology, calling it direct multisearch (DMS), which does not aggregate any of the objective functions. Our framework is inspired by the search/poll paradigm of direct-search methods of directional type and uses the concept of Pareto dominance to maintain a list of nondominated points (from which the new iterates or poll centers are chosen). The aim of our method is to generate as many points in the Pareto front as possible from the polling procedure itself, while keeping the whole framework general enough to accommodate other disseminating strategies, in particular, when using the (here also) optional search step. DMS generalizes to multiobjective optimization (MOO) all direct-search methods of directional type. We prove under the common assumptions used in direct search for single objective optimization that at least one limit point of the sequence of iterates generated by DMS lies in (a stationary form of) the Pareto front. However, extensive computational experience has shown that our methodology has an impressive capability of generating the whole Pareto front, even without using a search step. Two by-products of this paper are (i) the development of a collection of test problems for MOO and (ii) the extension of performance and data profiles to MOO, allowing a comparison of several solvers on a large set of test problems, in terms of their efficiency and robustness to determine Pareto fronts.

Influência e contrainfluência na inversão do poder tipográfico entre Portugal e o Brasil: narrativa e atividade nos editores portugueses

Tempo fértil em alterações que transformaram a face do universo editorial em Portugal e no Brasil, os anos que decorrem entre a última metade da década de 1930 e o fim da década de 1960 constituem o período em que se assiste a uma inversão nos processos de influência tipográfica entre os dois países, com Portugal a passar de exportador para importador de livros no seu comércio com o Brasil. Este artigo pretende analisar o ponto de vista da edição portuguesa nos modos variados como os seus agentes foram representando o Brasil enquanto centro produtor e disseminador do livro, e como as mudanças suscitadas foram ocorrendo num contexto de oscilação – e tensão – entre discursos amarrados a uma época de ouro (ou imaginada como tal) que ficava relutantemente para trás e práticas de colaboração efectiva entre os universos tipográficos português e brasileiro, essencialmente suportadas na actuação de editores individuais. ABSTRACT - There was a time of many alterations that changed the face of the publishing world in Portugal and Brazil during the years spanning from the second half of the 1930’s to the end of the 1960’s. This was a period in which one could observe an inversion of publishing influences between the two countries, with Portugal shifting its role and becoming a net book importer in its trade with Brazil. This article intends to analyze the Portuguese publishing world’s point of view as their agents in different ways changed their attitudes toward Brazil as a centre of book production and diffusion. The text also sets out to understand how these transformations occurred in a context of oscillation – and tension – among discourses tied to a golden age (or imagined as such) that was reluctantly left behind, and practices of effective collaboration between the Portuguese and Brazilian publishing worlds – resulting fundamentally from the actions of individual publishers.

Real-time energy resources scheduling considering intensive wind penetration

The use of distributed energy resources, based on natural intermittent power sources, like wind generation, in power systems imposes the development of new adequate operation management and control methodologies. A short-term Energy Resource Management (ERM) methodology performed in two phases is proposed in this paper. The first one addresses the day-ahead ERM scheduling and the second one deals with the five-minute ahead ERM scheduling. The ERM scheduling is a complex optimization problem due to the high quantity of variables and constraints. In this paper the main goal is to minimize the operation costs from the point of view of a virtual power player that manages the network and the existing resources. The optimization problem is solved by a deterministic mixedinteger non-linear programming approach. A case study considering a distribution network with 33 bus, 66 distributed generation, 32 loads with demand response contracts and 7 storage units and 1000 electric vehicles has been implemented in a simulator developed in the field of the presented work, in order to validate the proposed short-term ERM methodology considering the dynamic power system behavior.

Patching up dipoles: can dipolar particles be viewed as patchy colloids?

We investigate whether the liquid-vapour phase transition of strongly dipolar fluids can be understood using a model of patchy colloids. These consist of hard spherical particles with three short-ranged attractive sites (patches) on their surfaces. Two of the patches are of type A and one is of type B. Patches A on a particle may bond either to a patch A or to a patch B on another particle. Formation of an AA (AB) bond lowers the energy by epsilon AA (epsilon AB). In the limit [image omitted], this patchy model exhibits condensation driven by AB-bonds (Y-junctions). Y-junctions are also present in low-density, strongly dipolar fluids, and have been conjectured to play a key role in determining their critical behaviour. We map the dipolar Yukawa hard-sphere (DYHS) fluid onto this 2A + 1B patchy model by requiring that the latter reproduce the correct DYHS critical point as a function of the isotropic interaction strength epsilon Y. This is achieved for sensible values of epsilon AB and the bond volumes. Results for the internal energy and the particle coordination number are in qualitative agreement with simulations of DYHSs. Finally, by taking the limit [image omitted], we arrive at a new estimate for the critical point of the dipolar hard-sphere fluid, which agrees with extrapolations from simulation.

Short-term scheduling considering five-minute and hour-ahead energy resource management

The introduction of new distributed energy resources, based on natural intermittent power sources, in power systems imposes the development of new adequate operation management and control methods. This paper proposes a short-term Energy Resource Management (ERM) methodology performed in two phases. The first one addresses the hour-ahead ERM scheduling and the second one deals with the five-minute ahead ERM scheduling. Both phases consider the day-ahead resource scheduling solution. The ERM scheduling is formulated as an optimization problem that aims to minimize the operation costs from the point of view of a virtual power player that manages the network and the existing resources. The optimization problem is solved by a deterministic mixed-integer non-linear programming approach and by a heuristic approach based on genetic algorithms. A case study considering a distribution network with 33 bus, 66 distributed generation, 32 loads with demand response contracts and 7 storage units has been implemented in a PSCADbased simulator developed in the field of the presented work, in order to validate the proposed short-term ERM methodology considering the dynamic power system behavior.

Adaptable control for electrical generation at irregural wind speeds

The main aims of this work are the development and the validation of one generic algorithm to provide the optimal control of small power wind generators. That means up to 40 kW and blades with fixed pitch angle. This algorithm allows the development of controllers to fetch the wind generators at the desired operational point in variable operating conditions. The problems posed by the variable wind intensity are solved using the proposed algorithm. This is done with no explicit measure of the wind velocity, and so no special equipment or anemometer is required to compute or measure the wind velocity.

From antimicrobial agents to health promotion

A emergência de multiresistência apresentada por microrganismos é um dos grandes desafios que enfrentam actualmente os profissionais de Saúde e a população em geral. Os factores que contribuem para o desenvolvimento de resistência a antibióticos na comunidade podem ser categorizados como comportamentais ou ambientais/políticas. O objectivo deste trabalho foi caracterizar a situação actual na visão dos Pais de alunos do pré-escolar e 1º ciclo. De modo a avaliar as necessidades de intervenção e as actividades a serem desenvolvidas, um instrumento para estudar os hábitos e comportamentos adoptados na utilização de antibióticos, foi adaptado, validado e aplicado numa amostra piloto.

Caminhamento fotogramétrico com arranjo triangular de câmaras fotográficas

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Drogas, sujeito e proibicionismo: uma discussão sobre os modelos de atenção aos usuários de drogas

Pós-graduação em Psicologia - FCLAS

Insuficiência de convergência e atenção visual: estudo exploratório em estudantes do ensino superior

RESUMO: Introdução – A insuficiência de convergência (IC) pode desencadear alterações da atenção visual. Pretende-se investigar se existem alterações na atenção visual em estudantes do ensino superior com IC. Metodologia – Estudo quantitativo, comparativo e correlacional. Participaram 44 estudantes com idades compreendidas entre os 18 e os 24 anos. Formaram-se dois grupos, um com Visão Binocular Normal (VBN) e outro com IC. O grupo com IC incluiu os indivíduos que apresentaram alterações no ponto próximo de convergência (PPC) e/ou na convergência para perto (C’). Para avaliar a atenção visual utilizou-se o teste de cancelamento de sinos. Resultados – O grupo com VBN foi composto por 32 indivíduos (23 do género feminino) e o grupo com IC por 12 indivíduos (11 do género feminino). No teste de atenção visual verificou-se que o número médio de sinos identificados foi de 34,6 para o grupo com VBN e de 34,3 no grupo com IC. O tempo médio de realização do teste foi de 167,9s e de 198,3s para os grupos de VBN e IC, respetivamente. Observou-se uma correlação moderada positiva entre o PPC e o tempo médio de realização do teste (r≈0,63) e uma correlação fraca positiva entre o número médio de sinos identificados e a C’ (r≈0,16). Por outro lado, a correlação entre o PPC e o número médio de sinos identificados (r≈-0,48) foi fraca negativa e entre a C’ e o tempo médio (r≈-0,05) foi ínfima negativa. Discussão/Conclusões – O grupo com VBN apresenta um número médio de sinos identificados superior ao grupo com IC. Verifica-se ainda que o grupo com IC demorou mais tempo na realização do teste, comparativamente com o grupo com VBN. Estes resultados apontam para uma possível relação entre a IC e a diminuição da atenção visual.

Safety high accuracy Context-Aware Matrix (CAM) making based on X.509 proxy certificate

Human Computer Interaction (HCl) is to interaction between computers and each person. And context-aware (CA) is very important one of HCI composition. In particular, if there are sequential or continuous tasks between users and devices, among users, and among devices etc, it is important to decide the next action using right CA. And to take perfect decision we have to get together all CA into a structure. We define that structure is Context-Aware Matrix (CAM) in this article. However to make exact decision is too hard for some problems like low accuracy, overhead and bad context by attacker etc. Many researcher has been studying to solve these problems. Moreover, still it has weak point HCI using in safety. In this Article, we propose CAM making include best selecting Server in each area. As a result, moving users could be taken the best way.

Arquitetura para aquisição de respostas a perguntas frequentes

Dissertação de natureza científica realizada para obtenção do grau de Mestre em Engenharia Informática e de Computadores

Migracion, prácticas artísticas y artivismos

Una de las potencialidades del arte es devenir una herramienta para enfocar determinados conflictos desde nuevos ángulos y articular preguntas que impacten en la comunidad. Aquí el arte se funde con la filosofía, la sociología, la antropología, con el activismo, y con la propia vida. A partir de tales parámetros, se esbozarán diversas propuestas artísticas que ilustran cómo distintos creadores abordan –desde distintos ángulos– el fenómeno de la migración Dentro de la amplia miríada de perspectivas desde las que se puede tratar la migración es interesante resaltar el trabajo de varios artistas que se transforman en altavoces de las experiencias de otras personas, tal y como ejemplifican los proyectos de Pep Dardanyà, Marisa González, He Chengyue y Josep María Martín. Desde un ángulo radicalmente distinto, Santiago Sierra y el colectivo Yes lab reproducen y llevan al límite las mismas dinámicas de explotación que critican, y para finalizar, bajo el prisma de la experiencia vivida, la artista Fiona Tan explora su propio proceso migratorio e investiga la construcción de la identidad.