A Contabilidade criativa e o sistema de normalização contabilística

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009

A actual regulação do crédito ao consumo

"Consumidores somos todos nós como impressivamente se ex­pressou John F. Kennedy em 15 de Março de 1962. E diríamos que "consumidores de credito "somos muitos. É neste contexto que assume especial relevância a recente aprovação, no nosso ordenamento jurídico, de nova normativa reguladora do crédito ao consumo. Por outro lado, será de realçar o comando consti­tucional que prevê a protecção dos consumidores. De facto, prescreve o artigo 60° da Constituição da República Portuguesa que "os consu­midores têm direito à qualidade dos bens e serviços consumidos, à for­mação e à informação, à protecção da saúde, da segurança e dos seus interesses económicos, bem como à reparação dos danos". lmporta, pois, conhecer em rigor as normas que actualmente re­gem o acesso e a regulação dos contratos de crédito ao consumo, num contexto de harmonização comunitária deste instituto jurídico-económico. Será oportuno, sobretudo, compreender de que forma o diploma que actualmente rege a matéria em questão protege de modo mais vin­cado a parte considerada economicamente mais débil.

Analysis of functionally graded sandwich plate structures with piezoelectric skins, using B-spline finite strip method

Functionally graded materials are composite materials wherein the composition of the constituent phases can vary in a smooth continuous way with a gradation which is function of its spatial coordinates. This characteristic proves to be an important issue as it can minimize abrupt variations of the material properties which are usually responsible for localized high values of stresses, and simultaneously providing an effective thermal barrier in specific applications. In the present work, it is studied the static and free vibration behaviour of functionally graded sandwich plate type structures, using B-spline finite strip element models based on different shear deformation theories. The effective properties of functionally graded materials are estimated according to Mori-Tanaka homogenization scheme. These sandwich structures can also consider the existence of outer skins of piezoelectric materials, thus achieving them adaptive characteristics. The performance of the models, are illustrated through a set of test cases. (C) 2012 Elsevier Ltd. All rights reserved.

Influence of environmental temperature and humidity on the acute ventilatory response to exercise in asthmatic adolescents

Asthma is a chronic inflammatory disorder of the respiratory airways affecting people of all ages, and constitutes a serious public health problem worldwide (6). Such a chronic inflammation is invariably associated with injury and repair of the bronchial epithelium known as remodelling (11). Inflammation, remodelling, and altered neural control of the airways are responsible for both recurrent exacerbations of asthma and increasingly permanent airflow obstruction (11, 29, 34). Excessive airway narrowing is caused by altered smooth muscle behaviour, in close interaction with swelling of the airway walls, parenchyma retractile forces, and enhanced intraluminal secretions (29, 38). All these functional and structural changes are associated with the characteristic symptoms of asthma – cough, chest tightness, and wheezing –and have a significant impact on patients’ daily lives, on their families and also on society (1, 24, 29). Recent epidemiological studies show an increase in the prevalence of asthma, mainly in industrial countries (12, 25, 37). The reasons for this increase may depend on host factors (e.g., genetic disposition) or on environmental factors like air pollution or contact with allergens (6, 22, 29). Physical exercise is probably the most common trigger for brief episodes of symptoms, and is assumed to induce airflow limitations in most asthmatic children and young adults (16, 24, 29, 33). Exercise-induced asthma (EIA) is defined as an intermittent narrowing of the airways, generally associated with respiratory symptoms (chest tightness, cough, wheezing and dyspnoea), occurring after 3 to 10 minutes of vigorous exercise with a maximal severity during 5 to 15 minutes after the end of the exercise (9, 14, 16, 24, 33). The definitive diagnosis of EIA is confirmed by the measurement of pre- and post-exercise expiratory flows documenting either a 15% fall in the forced expiratory volume in 1 second (FEV1), or a ≥15 to 20% fall in peak expiratory flow (PEF) (9, 24, 29). Some types of physical exercise have been associated with the occurrence of bronchial symptoms and asthma (5, 15, 17). For instance, demanding activities such as basketball or soccer could cause more severe attacks than less vigorous ones such as baseball or jogging (33). The mechanisms of exercise-induced airflow limitations seem to be related to changes in the respiratory mucosa induced by hyperventilation (9, 29). The heat loss from the airways during exercise, and possibly its post-exercise rewarming may contribute to the exercise-induced bronchoconstriction (EIB) (27). Additionally, the concomitant dehydration from the respiratory mucosa during exercise leads to an increased interstitial osmolarity, which may also contribute to bronchoconstriction (4, 36). So, the risk of EIB in asthmatically predisposed subjects seems to be higher with greater ventilation rates and the cooler and drier the inspired air is (23). The incidence of EIA in physically demanding coldweather sports like competitive figure skating and ice hockey has been found to occur in up to 30 to 35% of the participants (32). In contrast, swimming is often recommended to asthmatic individuals, because it improves the functionality of respiratory muscles and, moreover, it seems to have a concomitant beneficial effect on the prevalence of asthma exacerbations (14, 26), supporting the idea that the risk of EIB would be smaller in warm and humid environments. This topic, however, remains controversial since the chlorified water of swimming pools has been suspected as a potential trigger factor for some asthmatic patients (7, 8, 20, 21). In fact, the higher asthma incidence observed in industrialised countries has recently been linked to the exposition to chloride (7, 8, 30). Although clinical and epidemiological data suggest an influence of humidity and temperature of the inspired air on the bronchial response of asthmatic subjects during exercise, some of those studies did not accurately control the intensity of the exercise (2, 13), raising speculation of whether the experienced exercise overload was comparable for all subjects. Additionally, most of the studies did not include a control group (2, 10, 19, 39), which may lead to doubts about whether asthma per se has conditioned the observed results. Moreover, since the main targeted age group of these studies has been adults (10, 19, 39), any extrapolation to childhood/adolescence might be questionable regarding the different lung maturation. Considering the higher incidence of asthma in youngsters (30) and the fact that only the works of Amirav and coworkers (2, 3) have focused on this age group, a scarcity of scientific data can be identified. Additionally, since the main environmental trigger factors, i.e., temperature and humidity, were tested separately (10, 28, 39) it would be useful to analyse these two variables simultaneously because of their synergic effect on water and heat loss by the airways (31, 33). It also appears important to estimate the airway responsiveness to exercise within moderate environmental ranges of temperature and humidity, trying to avoid extreme temperatures and humidity conditions used by others (2, 3). So, the aim of this study was to analyse the influence of moderate changes in air temperature and humidity simultaneously on the acute ventilatory response to exercise in asthmatic children. To overcome the above referred to methodological limitations, we used a 15 minute progressive exercise trial on a cycle ergometer at 3 different workload intensities, and we collected data related to heart rate, respiratory quotient, minute ventilation and oxygen uptake in order to ensure that physiological exercise repercussions were the same in both environments. The tests were done in a “normal” climatic environment (in a gymnasium) and in a hot and humid environment (swimming pool); for the latter, direct chloride exposition was avoided.

O Controlo interno nas Juntas de Freguesia

Orientadora: Doutora Alcina Dias Co-Orientadora: Doutora Ana Paula Lopes

Melhoria do fluxo produtivo de uma linha de fabrico

Mestrado em Engenharia Electrotécnica e de Computadores

Tradução e legendagem do documentário Fárria

Trabalho de Projeto Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Tradução e Interpretação Especializadas, sob orientação da Mestre Graça Chorão e coorientação da Mestre Paula Almeida

Trajetórias de vida de sucesso em indivíduos com passado de vivência prolongada em contexto institucional

Dissertação de Mestrado em Psicologia da Educação, especialidade em Contextos Comunitários.

Reorganização dos ajustes posturais antecipatórios do tibial anterior e do solear no início da marcha, em pacientes com AVE, face a uma intervenção de fisioterapia baseada no conceito de Bobath

Introdução: os APA´s ocorrem imediatamente antes do movimento e preparam-no tornando-o mais harmonioso e eficiente. Os pacientes com lesão do SNC apresentam frequentemente alterações no sistema de controlo postural interferindo significativamente nas suas AVD´s, como no início da marcha. Objetivo: descrever as alterações no tempo de ativação e sequência de ativação muscular do TA e do SOL no início da marcha em pacientes com AVE, face a uma intervenção em fisioterapia. Metodologia: A avaliação realizou-se antes e após um programa de intervenção, segundo a abordagem do Conceito de Bobath, através da electromiografia, plataforma de forças e máquina fotográfica para a avaliação do tempo de ativação muscular do tibial anterior e do solear no início da marcha. Recorreu-se também à Classificação Internacional de Funcionalidade e à Fulg-Mayer Assessment of Motor Recovery after Stroke. Resultados: Obteve-se uma diminuição dos valores registados pela EMG nos tempos de ativação muscular do TA e do SOL bilateralmente, e alterações na sequência de ativação. Verificaram-se modificações nos resultados da Classificação Internacional de Funcionalidade e da Fulg-Mayer Assessment of Motor Recovery after Stroke. Conclusão: O programa de intervenção segundo o Conceito de Bobath, induziu mudanças nos tempos de ativação muscular e na sequência de ativação dos músculos TA e SOL no início da marcha em pacientes com AVE.

Procedimentos e dinâmicas inerentes ao processo dos concursos públicos e à realização de "empreitadas de obras públicas, em Portugal"

Trabalho de relatório de Estágio de natureza científica para obtenção do grau de Mestre em Engenharia Civil na Área de Especialização em Edificações

Finnish Kullervo and chinese martial arts stories

Introduction: There are many important Finnish plays but, due to language barrier, Finnish drama is seldom exported, particularly to Hong Kong and China.. Objective: To find out differences in mentality between the Finnish and Chinese peoples by comparing the partially localized Chinese translation of Aleksis Kivi’s tragedy, Kullervo, with genuine Chinese martial arts literature. Methodology: 1. Chapman Chen has translated the Finnish classic, Kullervo, directly from Finnish into Chinese and published it in 2005. 2. In Chen’s Chinese translation, cultural markers are domesticated. On the other hand, values, characterization, plot, and rhythm remain unchanged. 3. According to Gideon Tory, the translator has to strike a golden mean between the norms of the source language and the target language. 4. Lau Tingci lists and explicates the essential components of martial arts drama. 5. According to Ehrnrooth’s “Mentality”, equality is the most important value in Finnish culture. Findings: i. Finland emphasizes independence while China emphasizes bilateral relationships. ii. The Finnish people loves freedom, but Gai Sizung argues that the Chinese people is slavish. iii. Finns are mature while many Chinese are, according to Sun Lung-kee (“The Deep Structure of Chinese Culture”; “The Deep Structure of Chinese Sexuality”), fixated at the oral and anal stages. iv. Finnish society highly values equality while Chinese interpersonal relationships are extremely complicated and hierachical. If Kullervo were a genuine Chinese kungfu story, the plot would be much more convoluted. Conclusion: The differences between Finnish and Chinese mentalities are so significant that partially localized or adapted Chinese translations of Finnish drama may still be able to introduce Finnish culture to the Chinese audience.

Social gender stereotypes and their implications in Hindi

This essay looks at the subtle ways in which gender identities are constructed and reinforced in India through social norms of language use. Language itself becomes a medium for perpetuating gender stereotypes, forcing its speakers to confirm to socially defined gender roles. Using examples from a classroom discussion about a film, this essay will highlight the underlying rigid male-female stereotypes in Indian society with their more obvious expressions in language. For the urban woman in India globalisation meant increased economic equality and exposure to changed lifestyles. On an individual level it also meant redefining gender relations and changing the hierarchy in man-woman relationships. With the economic independence there is a heightened sense of liberation in all spheres of social life, a confidence to fuzz the rigid boundaries of gender roles. With the new films and media celebrating this liberated woman, who is ready to assert her sexual needs, who is ready to explode those long held notions of morality, one would expect that the changes are not just superficial. But as it soon became obvious in the course of a classroom discussion about relationships and stereotypes related to age, the surface changes can not become part of the common vocabulary, for the obvious reason that there is still a vast gap between the screen image of this new woman and the ground reality. Social considerations define the limits of this assertiveness of women, whereas men are happy to be liberal within the larger frame of social sanctions. The educated urban woman in India speaks in favour of change and the educated urban male supports her, but one just needs to scratch the surface to see the time tested formulae of gender roles firmly in place. The way the urban woman happily balances this emerging promise of independence with her gendered social identity, makes it necessary to rethink some aspects of looking at gender in a gradually changing, traditional society like India.

Impacto da adopção das IAS/IFRS no capital próprio e no resultado líquido nas empresas portuguesas cotadas

Mestrado em Contabilidade Internacional

Avaliação e garantia da qualidade da auditoria interna

Mestrado em Auditoria

Controlo difuso de um AGV

Neste trabalho pretende-se introduzir os conceitos associados à lógica difusa no controlo de sistemas, neste caso na área da robótica autónoma, onde é feito um enquadramento da utilização de controladores difusos na mesma. Foi desenvolvido de raiz um AGV (Autonomous Guided Vehicle) de modo a se implementar o controlador difuso, e testar o desempenho do mesmo. Uma vez que se pretende de futuro realizar melhorias e/ou evoluções optou-se por um sistema modular em que cada módulo é responsável por uma determinada tarefa. Neste trabalho existem três módulos que são responsáveis pelo controlo de velocidade, pela aquisição dos dados dos sensores e, por último, pelo controlador difuso do sistema. Após a implementação do controlador difuso, procedeu-se a testes para validar o sistema onde foram recolhidos e registados os dados provenientes dos sensores durante o funcionamento normal do robô. Este dados permitiram uma melhor análise do desempenho do robô. Verifica-se que a lógica difusa permite obter uma maior suavidade na transição de decisões, e que com o aumento do número de regras é possível tornar o sistema ainda mais suave. Deste modo, verifica-se que a lógica difusa é uma ferramenta útil e funcional para o controlo de aplicações. Como desvantagem surge a quantidade de dados associados à implementação, tais como, os universos de discurso, as funções de pertença e as regras. Ao se aumentar o número de regras de controlo do sistema existe também um aumento das funções de pertença consideradas para cada variável linguística; este facto leva a um aumento da memória necessária e da complexidade na implementação pela quantidade de dados que têm de ser tratados. A maior dificuldade no projecto de um controlador difuso encontra-se na definição das variáveis linguísticas através dos seus universos de discurso e das suas funções de pertença, pois a definição destes pode não ser a mais adequada ao contexto de controlo e torna-se necessário efectuar testes e, consequentemente, modificações à definição das funções de pertença para melhorar o desempenho do sistema. Todos os aspectos referidos são endereçados no desenvolvimento do AGV e os respectivos resultados são apresentados e analisados.