A propósito da comparabilidade entre os métodos de determinação dos preços de transferência

Os métodos de determinação dos preços de transferência têm colocado espe¬ciais dificuldades às empresas relacionadas e às administrações fiscais, não apenas pela complexidade das operações, mas também pela dificuldade em aplicar os métodos de determinação dos preços de transferência e em estabelecer uma comparação entre as operações realizadas. Orientados pelos Princípios Diretores da OCDE, o legislador português consagrou no art. 63.º do Código do IRC uma norma anti-abuso destinada a corrigir a matéria coletável no caso dos termos ou condições das operações sobre bens, serviços e direitos não serem substancialmente idênticos aos que normalmente seriam praticados entre entidades independentes. Os diversos métodos previstos na legislação portuguesa, extraídos da OCDE, estabelecem o princípio da comparabilidade dos preços, prevendo margens brutas, margens líquidas e outros indicadores de referência para aferir da comparabilidade entre as operações vinculadas e as operações praticadas por entidades independentes. Embora não exista uma regra geral, os métodos tradicionais constituem o meio mais direto de determinação das relações entre as entidades relacionadas nas situações de plena concorrência. Só não se aplicam isoladamente os métodos tradicionais quando os dados respeitantes a operações não vinculadas não são suficientes ou são pouco fiáveis. Para maximizar os resultados, os agentes económicos devem fazer uma seleção dos métodos e critérios mais apropriados. A dificuldade em obter informações acerca dos termos e das condições praticados entre empresas independentes constitui um impedimento à viabilidade dos métodos tradicionais.

Weaving encounters: towards an art of participation

In the early 21st Century, with the phenomenon of digital convergence, the consecration of Web 2.0, the decrease of the cost of cameras and video recorders, the proliferation of mobile phones, laptops and wireless technologies, we witness the arising of a new wave of media, of an informal, personal and at times “minority” nature, facilitating social networks, a culture of fans, of sharing and remix. As digital networks become fully and deeply intricate in our experience, the idea of “participation” arises as one of the most complex and controversial themes of the contemporary critical discourse, namely in what concerns contemporary art and new media art. However, the idea of “participation” as a practice or postulate traverses the 20th century art playing an essential role in its auto-critic, in questioning the concept of author, and in the dilution of the frontiers between art, “life” and society, emphasizing the process, the everyday and a community sense. As such, questioning the new media art in light of a “participatory art” (Frieling, 2008) invokes a double gaze simultaneously attentive to the emerging figures of a “participatory aesthetics” in digital arts and of the genealogy in which it is included. In fact, relating the new media art with the complex and paradoxical phenomenon of “participation” allows us to, on the one hand, avoid “digital formalism” (Lovink, 2008) and analyse the relations between digital art and contemporary social movements; on the other hand, this angle of analysis contributes to reinforce the dialogue and the links between digital art and contemporary art, questioning the alleged frontiers that separate them.

A neutralidade fiscal no caso da fusão inversa

Mestrado em Fiscalidade

Prática de ensino supervisionadas do 1º e 2º ciclo do ensino básico:linguagem entre pares: código de grupo ou agressão?

Relatório de Estágio apresentado à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ensino do 1.º e 2.º Ciclos do Ensino Básico

Dermic diffusion and stratum corneum: a state of the art review of mathematical models

Transdermal biotechnologies are an ever increasing field of interest, due to the medical and pharmaceutical applications that they underlie. There are several mathematical models at use that permit a more inclusive vision of pure experimental data and even allow practical extrapolation for new dermal diffusion methodologies. However, they grasp a complex variety of theories and assumptions that allocate their use for specific situations. Models based on Fick's First Law found better use in contexts where scaled particle theory Models would be extensive in time-span but the reciprocal is also true, as context of transdermal diffusion of particular active compounds changes. This article reviews extensively the various theoretical methodologies for studying dermic diffusion in the rate limiting dermic barrier, the stratum corneum, and systematizes its characteristics, their proper context of application, advantages and limitations, as well as future perspectives.

Taxonomy of fundamental concepts of localization in cyber-physical and sensor networks

Localization is a fundamental task in Cyber-Physical Systems (CPS), where data is tightly coupled with the environment and the location where it is generated. The research literature on localization has reached a critical mass, and several surveys have also emerged. This review paper contributes on the state-of-the-art with the proposal of a new and holistic taxonomy of the fundamental concepts of localization in CPS, based on a comprehensive analysis of previous research works and surveys. The main objective is to pave the way towards a deep understanding of the main localization techniques, and unify their descriptions. Furthermore, this review paper provides a complete overview on the most relevant localization and geolocation techniques. Also, we present the most important metrics for measuring the accuracy of localization approaches, which is meant to be the gap between the real location and its estimate. Finally, we present open issues and research challenges pertaining to localization. We believe that this review paper will represent an important and complete reference of localization techniques in CPS for researchers and practitioners and will provide them with an added value as compared to previous surveys.

Teatro e igualdade de género : uma intervenção social e artística : relatório de estágio

O presente Relatório de Estágio tem como objecto de pesquisa a concepção e monitorização de duas Oficinas de Teatro dirigidas a dois grupos de mulheres constituídos, respectivamente, por estudantes universitárias e desempregadas. O estágio realizou-se entre Novembro/2013 e Junho/2014 na Quarta Parede - Associação de Artes Performativas da Covilhã e inseriu-se nos Empowerment Labs, laboratórios formativos que cruzam artes performativas e ciências sociais na reflexão e intervenção sobre a igualdade de género com foco no desemprego feminino. Este relatório expõe os três momentos do processo do estágio: pesquisa de referenciais teórico-práticos, concepção e monitorização das Oficinas de Teatro e reflexão a partir da prática laboratorial. Na pesquisa de referenciais, essencial para delinear a metodologia operacional e o programa de conteúdos, explorei dimensões como o feminismo e a igualdade de género, e procurei compreender de que forma o empowerment, a pedagogia de Paulo Freire e as metodologias do teatro aplicado serviam os objectivos do meu trabalho. A realização das oficinas foi o momento de experimentar as metodologias e o programa delineado. Tendo a igualdade de género como temática unificadora, o empowerment através da arte como objectivo maior e o teatro aplicado como base metodológica, as oficinas inserem-se nos processos de educação não-formal aplicados ao incremento de recursos intelectuais, emocionais, sociais, expressivos e criativos e, neste caso específico, à ampliação da consciência de género. Neste sentido, as oficinas desenvolveram uma abordagem metodológica processual, participativa e multidisciplinar, orientada para a pesquisa performativa, primeiro de uma dramaturgia individual, depois de uma dramaturgia do colectivo e, por fim, de uma dramaturgia orientada para a igualdade de género. O conceito de “dramaturgia” surge aqui no sentido metodológico do pachwork (trabalho com retalhos) e do sampling (recolha e transformação de materiais), relevante sobretudo na última fase, dedicada à construção colectiva de um exercício performativo apresentado publicamente.

Quality-of-service in wireless sensor networks: state-of-the-art and future directions

Wireless sensor networks (WSNs) are one of today’s most prominent instantiations of the ubiquituous computing paradigm. In order to achieve high levels of integration, WSNs need to be conceived considering requirements beyond the mere system’s functionality. While Quality-of-Service (QoS) is traditionally associated with bit/data rate, network throughput, message delay and bit/packet error rate, we believe that this concept is too strict, in the sense that these properties alone do not reflect the overall quality-ofservice provided to the user/application. Other non-functional properties such as scalability, security or energy sustainability must also be considered in the system design. This paper identifies the most important non-functional properties that affect the overall quality of the service provided to the users, outlining their relevance, state-of-the-art and future research directions.

On the development of a test-bed application for the ART-WiSe architecture

The ART-WiSe (Architecture for Real-Time communications in Wireless Sensor Networks) framework aims at the design of new communication architectures and mechanisms for time-sensitive Wireless Sensor Networks (WSNs). We adopted a two-tiered architecture where an overlay Wireless Local Area Network (Tier 2) serves as a backbone for a WSN (Tier 1), relying on existing standard communication protocols and commercial-off-the-shell (COTS) technologies – IEEE 802.15.4/ZigBee for Tier 1 and IEEE 802.11 for Tier 2. In this line, a test-bed application is being developed for assessing, validating and demonstrating the ART-WiSe architecture. A pursuit-evasion application was chosen since it fulfils a number of requirements, namely it is feasible and appealing and imposes some stress to the architecture in terms of timeliness. To develop the testbed based on the previously referred technologies, an implementation of the IEEE 8021.5.4/ZigBee protocols is being carried out, since there is no open source available to the community. This paper highlights some relevant aspects of the ART-WiSe architecture, provides some intuition on the protocol stack implementation and presents a general view over the envisaged test-bed application.

On a test-bed application for the ART-WiSe framework

This report describes the development of a Test-bed Application for the ART-WiSe Framework with the aim of providing a means of access, validate and demonstrate that architecture. The chosen application is a kind of pursuit-evasion game where a remote controlled robot, navigating through an area covered by wireless sensor network (WSN), is detected and continuously tracked by the WSN. Then a centralized control station takes the appropriate actions for a pursuit robot to chase and “capture” the intruder one. This kind of application imposes stringent timing requirements to the underlying communication infrastructure. It also involves interesting research problems in WSNs like tracking, localization, cooperation between nodes, energy concerns and mobility. Additionally, it can be easily ported into a real-world application. Surveillance or search and rescue operations are two examples where this kind of functionality can be applied. This is still a first approach on the test-bed application and this development effort will be continuously pushed forward until all the envisaged objectives for the Art-WiSe architecture become accomplished.

Geração de código VHDL a partir de especificações IOPT PNML2VHDL

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção de grau de Mestre em Engenharia Electrotécnica e de Computadores

Constraining multi-Higgs flavour models

To study a flavour model with a non-minimal Higgs sector one must first define the symmetries of the fields; then identify what types of vacua exist and how they may break the symmetries; and finally determine whether the remnant symmetries are compatible with the experimental data. Here we address all these issues in the context of flavour models with any number of Higgs doublets. We stress the importance of analysing the Higgs vacuum expectation values that are pseudo-invariant under the generators of all subgroups. It is shown that the only way of obtaining a physical CKM mixing matrix and, simultaneously, non-degenerate and non-zero quark masses is requiring the vacuum expectation values of the Higgs fields to break completely the full flavour group, except possibly for some symmetry belonging to baryon number. The application of this technique to some illustrative examples, such as the flavour groups Delta (27), A(4) and S-3, is also presented.

A cor na pintura balinesa: caracterização dos pigmentos da pintura balinesa

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Conservação e Restauro

Estudo da distribuição de dose em torno de fontes usadas em braquiterapia

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia Biomédica

Efficient feature selection filters for high-dimensional data

Feature selection is a central problem in machine learning and pattern recognition. On large datasets (in terms of dimension and/or number of instances), using search-based or wrapper techniques can be cornputationally prohibitive. Moreover, many filter methods based on relevance/redundancy assessment also take a prohibitively long time on high-dimensional. datasets. In this paper, we propose efficient unsupervised and supervised feature selection/ranking filters for high-dimensional datasets. These methods use low-complexity relevance and redundancy criteria, applicable to supervised, semi-supervised, and unsupervised learning, being able to act as pre-processors for computationally intensive methods to focus their attention on smaller subsets of promising features. The experimental results, with up to 10(5) features, show the time efficiency of our methods, with lower generalization error than state-of-the-art techniques, while being dramatically simpler and faster.