Expectativas sobre la regulación de la independencia del auditor en el processo de fortalecimiento de la auditoría. Implicaciones para España y Portugal

Este trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de crisis, la “International Federation of Accountants” (IFAC) reclama a la profesión auditora que desempeñe un papel activo en el desarrollo de organizaciones, mercados financieros y economías estables y sostenibles; por su parte, la Unión Europea considera conveniente seguir debatiendo la función de las auditorías como garante de la veracidad de la solidez financiera de las empresas. Nuestro objetivo es concretar la incidencia de las propuestas de modificación de la Octava Directiva provocará en la normativa interna de España y Portugal. Se definen cambios importantes, sobre todo en el caso de las Entidades consideradas de Interés Público (EIP), en temas como la rotación obligatoria, el fortalecimiento del Comité de Auditoría o la prohibición de la prestación de servicios adicionales. Se concluye que la Comisión Europea se encuentra en un momento histórico en el que debe plantear si modifica o no las reglas de juego de la prestación de servicios de auditoría que busquen reforzar esa imagen del auditor como un servicio de interés público.

A figuração do rosto em cinema: análise de «Trás-os-Montes» e «Uma Vida Humilde»: dissertação

Dissertação submetida à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Desenvolvimento de Projecto Cinematográfico - especialização em Dramaturgia e Realização

The European Project Semester at ISEP: the challenge of educating global engineers

Current engineering education challenges require approaches that promote scientific, technical, design and complementary skills while fostering autonomy, innovation and responsibility. The European Project Semester (EPS) at Instituto Superior de Engenharia do Porto (ISEP) (EPS@ISEP) is a one semester project-based learning programme (30 European Credit Transfer Units (ECTU)) for engineering students from diverse scientific backgrounds and nationalities that intends to address these goals. The students, organised in multidisciplinary and multicultural teams, are challenged to solve real multidisciplinary problems during one semester. The EPS package, although on project development (20 ECTU), includes a series of complementary seminars aimed at fostering soft, project-related and engineering transversal skills (10 ECTU). Hence, the students enrolled in this programme improve their transversal skills and learn, together and with the team of supervisors, subjects distinct from their core training. This paper presents the structure, implementation and results of the EPS@ISEP that was created in 2011 to apply the best engineering practices and promote internationalisation and engineering education innovation at ISEP.

Negotiation mechanism for self-organized scheduling system with collective intelligence

Current Manufacturing Systems challenges due to international economic crisis, market globalization and e-business trends, incites the development of intelligent systems to support decision making, which allows managers to concentrate on high-level tasks management while improving decision response and effectiveness towards manufacturing agility. This paper presents a novel negotiation mechanism for dynamic scheduling based on social and collective intelligence. Under the proposed negotiation mechanism, agents must interact and collaborate in order to improve the global schedule. Swarm Intelligence (SI) is considered a general aggregation term for several computational techniques, which use ideas and inspiration from the social behaviors of insects and other biological systems. This work is primarily concerned with negotiation, where multiple self-interested agents can reach agreement over the exchange of operations on competitive resources. Experimental analysis was performed in order to validate the influence of negotiation mechanism in the system performance and the SI technique. Empirical results and statistical evidence illustrate that the negotiation mechanism influence significantly the overall system performance and the effectiveness of Artificial Bee Colony for makespan minimization and on the machine occupation maximization.

Aplastic crisis due to human parvovirus B19 infection in hereditary hemolytic anaemia

Specific anti-B19 IgM was demonstrated in sera from three children showing transient aplastic crisis. A two years-old boy living in Rio de Janeiro suffering from sickle-cell anaemia showed the crisis during August, 1990. Two siblings living in Santa Maria, RS, developed aplastic crisis during May, 1991, when they were also diagnosed for hereditary spherocytosis. For a third child from this same family, who first developed aplastic crisis no IgM anti-B19 was detected in her sera.

Matrizes energética e de emissões de gases com efeito de estufa no Concelho de Torres Vedras: agir localmente num problema global

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia do Ambiente, perfil de Gestão de Sistemas Ambientais

GLODS: Global and Local Optimization using Direct Search

Locating and identifying points as global minimizers is, in general, a hard and time-consuming task. Difficulties increase in the impossibility of using the derivatives of the functions defining the problem. In this work, we propose a new class of methods suited for global derivative-free constrained optimization. Using direct search of directional type, the algorithm alternates between a search step, where potentially good regions are located, and a poll step where the previously located promising regions are explored. This exploitation is made through the launching of several instances of directional direct searches, one in each of the regions of interest. Differently from a simple multistart strategy, direct searches will merge when sufficiently close. The goal is to end with as many direct searches as the number of local minimizers, which would easily allow locating the global extreme value. We describe the algorithmic structure considered, present the corresponding convergence analysis and report numerical results, showing that the proposed method is competitive with currently commonly used global derivative-free optimization solvers.

How can Public Administrations handle the societal crisis?

Comunicação apresentada na Universidade de Wroclow.

Portuguese public managers and administrative reform in the global context of competitiveness

Comunicação apresentada no 27th International Congress of Administrative Sciences "Global Competitiveness and Public Administration: implications for education and training" em Abu Dhai, United Arb Emirates de 9 a 14 de Julho de 2007.

Hox genes control the specification of global vertebral domains

Dissertação apresentada para obtenção do grau de doutor em Biologia pelo Instituto de Tecnologia Química e Biológica da Universidade Nova de Lisboa