Project finance

O Project Finance é uma forma de financiamento de projetos inovadora, muito utilizada nos Estados Unidos e na Europa e que se aplica essencialmente a projetos de grande escala devido às características subjacentes. Este tema é relevante devido às condições financeiras, sociais e políticas que estamos a viver. As empresas enfrentam muitas adversidades para manter o seu negócio em bom funcionamento, procurando obter vantagens competitivas, mas isso torna-se difícil quando estas não possuem meios financeiros e de gestão para sustentar os investimentos. E é aqui que o Project Finance tem um papel importante, pois é um tipo de financiamento que pode facilitar a execução de projetos em qualquer lugar do mundo, mais particularmente nos países em desenvolvimento em que as empresas enfrentam dificuldades em obter recursos financeiros.

Uma introdução às coimas aplicáveis nos processos de direito da concorrência da União Europeia

Apresenta-se uma abordagem ao poder sancionatório aplicável nos pro­cedimentos conduzidos pela Comissão Europeia na aplicai;:ao das regras subs­tantivas e adjectivas de Direito da União Europeia em direito da concorrência.

True and fair view: um conceito de geometria variável

De acordo com o parágrafo 46 da estrutura concetual do SNC as demonstrações financeiras devem mostrar uma imagem verdadeira e apropriada, ou apresentar apropriadamente, a posição financeira, o desempenho e as alterações da posição financeira de uma entidade. Todavia, a estrutura concetual do SNC não interpreta diretamente tais conceitos, situação que se pode refletir na qualidade do reporting financeiro apresentado e divulgado. O referencial contabilístico português apresenta, como equivalentes, as noções de true and fair view, presentfairly, fairly reflect ou fair reflection, e silenciando toda a polémica envolvente às expressões apresentadas. Com efeito, a primeira expressão é identificada, com a União Europeia, onde a apresentação e divulgação da informação financeira é baseada num conjunto de princípios — principies — based standards — e pressupõe o exercício de um julgamento, enquanto que as três expressões seguintes traduzem o standard de reporting financeiro, para os Estados Unidos, tendo subjacente a abordagem designado por — rule based standards — A não abordagem do SNC levou-nos a refletir sobre o assunto apresentado, apresentando uma análise multifacetada do conceito.

Need for, demand for, and use of European Union information

The discussion and analysis of the diverse outreach activities in this article provide guidance and suggestions for academic librarians who are interested in outreach and community engagement of any scale and nature. Cases are draw from a wide spectrum and are particularly strong in the setting of large academic libraries, special collections and programming for multicultural populations. The aim of this study is to present the results of research carried out regarding the needs, demand and consumption of European Union information by users in European Documentation Centres (EDC). A quantitative methodology was chosen based on a questionnaire with 24 items. This questionnaire was distributed within the EDC of Salamanca, Spain, and the EDC of Porto, Portugal, during specific time intervals between 2010 and 2011. We examined the level of EU information that EDC users possess, and identified the factors that facilitate or hinder access to EU information, the topics most demanded, and the types of documents consulted. Analysis was made of the use that the consumer of European information makes of databases and their behaviour during the consultation. Although the sample used was not very significant owing to its small size, it is a faithful reflection of the scarce visits made to EDCs. This study can be of use to managers of EDCs, providing them with better knowledge of the information needs and demands of their users. Ultimately this should lead to improvements in the services offered. The study lies within a frame of research scarcely addressed in specialized scholarly literature: European Union information.

Tissue composition and density impact on the clinical parameters for 125I prostate implants dosimetry

The MCNPX code was used to calculate the TG-43U1 recommended parameters in water and prostate tissue in order to quantify the dosimetric impact in 30 patients treated with (125)I prostate implants when replacing the TG-43U1 formalism parameters calculated in water by a prostate-like medium in the planning system (PS) and to evaluate the uncertainties associated with Monte Carlo (MC) calculations. The prostate density was obtained from the CT of 100 patients with prostate cancer. The deviations between our results for water and the TG-43U1 consensus dataset values were -2.6% for prostate V100, -13.0% for V150, and -5.8% for D90; -2.0% for rectum V100, and -5.1% for D0.1; -5.0% for urethra D10, and -5.1% for D30. The same differences between our water and prostate results were all under 0.3%. Uncertainties estimations were up to 2.9% for the gL(r) function, 13.4% for the F(r,θ) function and 7.0% for Λ, mainly due to seed geometry uncertainties. Uncertainties in extracting the TG-43U1 parameters in the MC simulations as well as in the literature comparison are of the same order of magnitude as the differences between dose distributions computed for water and prostate-like medium. The selection of the parameters for the PS should be done carefully, as it may considerably affect the dose distributions. The seeds internal geometry uncertainties are a major limiting factor in the MC parameters deduction.

Biostratigrafia de Foraminíferos do Miocénico em Portugal

Dissertação apresentada para obtenção do Grau de Doutor em Geologia, especialidade de Estratigrafia e Paleobiologia

Utilization of remote experimentation in mobile devices for education

In this paper the authors intend to demonstrate the utilization of remote experimentation (RE) using mobile computational devices in the Science areas of the elementary school, with the purpose to develop practices that will help in the assimilation process of the subjects taught in classroom seeking to interlink them with the daily students? activities. Allying mobility with RE we intend to minimize the space-temporal barrier giving more availability and speed in the information access. The implemented architecture utilizes technologies and freely distributed softwares with open code resources besides remote experiments developed in the Laboratory of Remote Experimentation (RExLab) of Federal University of Santa Catarina (UFSC), in Brazil, through the physical computation platform of the ?open hardware of construction of our own. The utilization of open code computational tools and the integration of hardware to the 3D virtual worlds, accessible through mobile devices, give to the project an innovative face with a high potential for reproducibility and reusability.

A flexibility reference model to achieve leagility in virtual organizations

The paper proposes a Flexibility Requirements Model and a Factory Templates Framework to support the dynamic Virtual Organization decision-makers in order to reach effective response to the emergent business opportunities ensuring profitability. Through the construction and analysis of the flexibility requirements model, the network managers can achieve and conceive better strategies to model and breed new dynamic VOs. This paper also presents the leagility concept as a new paradigm fit to equip the network management with a hybrid approach that better tackle the performance challenges imposed by the new and competitive business environments.

Carbónico ou Carbonífero, eis a questão!

Apresenta-se uma breve pesquisa sobre a origem e introdução na nomenclatura geológica portuguesa dos termos “Carbonífero” e “Carbónico”, para designar o respectivo Sistema/Período geológico. Conclui-se que o termo “Carbónico” terá possivelmente tido origem na designação em língua francesa “Système Carbonique”, resultante de proposta de Eugene Renevier (em 1874) para a criação de um super-sistema que englobasse o Devónico, o Carbonífero e o Pérmico. Foi Wenscelau de Lima que introduziu os termos “Carbonique” e “Carbónico” (em 1888) na literatura geológica publicada em Portugal. Anteriormente, outros geólogos portugueses já tinham utilizado correctamente as designações “Carboniferous” e Carbonífero. Sendo “Carboniferous” (Phillips & Conybeare, 1822) o termo original proposto para designar formalmente a unidade estratigráfica e adoptado pelo código estratigráfico internacional, o aportuguesamento natural será “Carbonífero”, tal como escreveram Pereira da Costa (1860-61), Bernardino Gomes (1865), Carlos Ribeiro e Nery Delgado (1867, 1876). Além disso, a designação “Carbónico” revela-se desajustada face às recomendações do código estratigráfico internacional.

ESEIG Mobile: an m-learning approach in a superior school

In recent years, mobile learning has emerged as an educational approach to decrease the limitation of learning location and adapt the teaching-learning process to all type of students. However, the large number and variety of Web-enabled devices poses challenges for Web content creators who want to automatic get the delivery context and adapt the content to mobile devices. In this paper we study several approaches to adapt the learning content to mobile phones. We present an architecture for deliver uniform m-Learning content to students in a higher School. The system development is organized in two phases: firstly enabling the educational content to mobile devices and then adapting it to all the heterogeneous mobile platforms. With this approach, Web authors will not need to create specialized pages for each kind of device, since the content is automatically transformed to adapt to any mobile device capabilities from WAP to XHTML MP-compliant devices.

Chagas' disease in the Brazilian Amazon: II. A serological survey

A serological survey, involving indirect immunofluorescence testing of blood sera samples, was carried out on the residents of one in every five dwellings in the town of Barcelos (in the northern part of the State of Amazonas, on the right bank of the Rio Negro, 490 Km from Manaus by river) and on the rural populations of the villages of Piloto and Marará (also on the right bank of the Rio Negro, 30 minutes by boat from Barcelos). A total of 710 sera samples were tested, 628 from the resident population in the town of Barcelos, 35 from Piloto and 47 from Marará. The tests were carried out using human anti-gammaglobulin type IgG (Biolab) and antigen from formolized culture of T.cruzi Y strain. The sera were serially diluted from 1:40 to 1:320 in PBS 7.2. Of the 710 samples examined 89(12.5%) were positive for anti-T.cruzi antibodies: 2 of these (2.2%) at a dilution of 1:320; 12(13.4%) at 1:160; 38 (42.6%) at 1:80; and the remainder at 1:40, giving a median serological dilution of 1:80. The following questions are discussed: the high serological prevalence for Chagas'infection found in our survey; the possibility of serological cross-reactions; the need for confirmatory tests for the positives reactions; and the strong correlation between our results and preliminary epidemiological data (such as the level of human contact with wild triatominae, know locally as "Piacava's lice". We draw attention to the isolation by xenodiagnosis of one strain of T.cruzi from a patient with positive serology for Chagas' infection.