A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

Uma cultura de segurança comum na UE através de um programa de formação europeu para as polícias

This master dissertation is to bring a contribution to the reflection on the need to strengthen cross-border cooperation, among the various entities applying the law with a view to building a European security culture through police training. On this basis, it proposes a reflection on the new security paradigm, focused on the demanding and informed security needs by the citizen due to an increasingly transnational crime throughout the different States. This development, coupled with globalization itself, led to the definition of strategies to gear the work of the police in preventing and combating new criminal phenomena such as the European Internal Security Strategy. However, without a true safety culture, which fosters trust among the various actors and ensures a coordinated and uniform action of the police, it will not be easy to achieve the desired effectiveness in protecting the fundamental rights that underpin European integration. Against this background, attempts to explain that the implementation of a common European training program for the police (LETS) is the way forward, with a view to a more effective security in the Union, based on values that embody a genuine European security culture, coveted by all, based on an idea of governance held at different levels of intervention, European, regional and national levels.

A proposta de regulamento relativo a um direito europeu comum da compra e venda e as suas implicações no direito português

We have witnessed in recent years, an obvious effort by the competent European institutions, towards the harmonization of general law applicable to all Member States (MS's). Many developments have been registered in several areas of law, a europeanization process that aims to add value to cross-border transactions and, consequently, the internal market and european trade. This trend manifests itself in general to the private law level, and particularly in contract law. The extension of the field in which market participants - whether professionals or consumers - can act, must imperatively be articulated with a consequent wider protection. After all, the consumer is also a leading European purposes and its level should not be called into question for the sake of promoting trade. The link between the positions of two opposing parties, professionals and consumers, requires commitment and work reinforced by the institutions but only on that basis is consistent legislative production. The proposed Regulation on a Common European Sales Law of the sale, the European Commission, set focus to European contract law and raises questions about the relevance and necessity of such uniformity. An instrument for purposes of harmonization of European contract law, that can be applied to all cross-border consumer contracts, similar in all MS's certainly bring many benefits. However, its applicability and usefulness would depend on the level of protection that would provide, compared to the existing national rights. Would an optional instrument ensure the designs of a common law? Moreover, would a binding instrument be the best alternative in that sense? Keywords:

O direito de exoneração do acionista minoritário

This study specifically addresses the situation of minority shareholders after the transfer of control in an listed company. The various underlying interests and reasons that shareholders have for investing in a company can demonstrate shareholders’ reasoning for taking radically different positions on issues relating to the transfer of control of the referred company. This study analyses the current legal system in Portugal and in the European Union in order to assess whether, in the event of a takeover bid of a listed company where there is a transfer of control, minority shareholders have the same appraisal rights as other shareholders to sell their shares and leave the company. The study then examines the European Court of Justice decision on whether a general principle of equal treatment of minority shareholders exists upon a transfer of control (Audiolux) and the Portuguese Securities Market Commission decision regarding the delisting of Brisa - Autoestradas de Portugal, S.A. based on the principle of investor protection. The study concludes that although the principle of equality amongst shareholders has made progress in the European legal system e.g. it is laid down in Directive 2004/25/EC of 21 April 2004 on takeover bids and the Portuguese Securities Market Code, there is also a need for further improvement, which can be accomplished by allowing minority shareholders to exercise an appraisal right in similar unregulated situations.

A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

O lúdico como estratégia de consolidação e revisão de conhecimentos na aula de Língua Estrangeira

Relatório de estágio de mestrado em Ensino do Português no 3º Ciclo do Ensino Básico e no Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário

A patente europeia com efeito unitário

Dissertação de mestrado em Direito dos Contratos e da Empresa

Estudi del sistema reptroductor de la guatlla (Coturnix coturnix) i de la hibridació amb la guatlla japonesa (Coturnix japonica) domèstica i híbrids

La guatlla (Coturnix coturnix) és actualment una espècie amb un estat de conservació desfavorable. Una amenaça per a la seva conservació és la hibridació que pot produir-se degut als alliberaments massius amb finalitats cinegètiques de la guatlla japonesa (Coturnix japonica) o híbrids provinents de granges de cria. Els objectius d’estudi són: a) Aprofundir en el sistema sexual de la guatlla, ja que el seu coneixement pot permetre entendre els mecanismes d’hibridació amb la guatlla japonesa o híbrids. b) Conèixer la taxa de supervivència i l’eficàcia biològica dels individus no nadius a àrees de reproducció de la guatlla. c) Buscar evidències directes d’hibridació en condicions naturals i caracteritzar-la. d) Determinar si existeix competència espermàtica interespecífica mitjançant experiments en captivitat. S’ha seguit el comportament en condicions naturals de parelles homospecífiques i heterospecífiques de mascles i femelles de guatlla i de guatlla japonesa o híbrids. S’ha analitzat la paternitat dels polls d’aquestes parelles i s’ha pogut conèixer quins aspectes del comportament (segons l’espècie) es relacionen amb l’eficàcia biològica dels adults. S’han analitzat el mateix tipus de dades obtingudes durant cinc temporades reproductives, en les que hi van participar només individus de guatlla. Així s’ha pogut comparar el comportament de l’espècie en presència i absència dels individus al•lòctons. Els resultats indiquen que existeixen dues estratègies sexuals entre els mascles de guatlla. L’estat físic del mascle en relació al dels altres mascles coetanis i el temps de permanència amb la femella determinen la seva taxa de paternitat. Existeix una fracció relativament petita però significativa de guatlla japonesa de granja que sobreviu en condicions naturals i s’hibrida amb la guatlla silvestre, predominantment de forma unidireccional, entre femella japonesa i mascle de guatlla. Aquestes femelles presenten un sistema d’aparellament majoritàriament monògam. Els anàlisis sobre els experiments de competència espermàtica s’estan realitzant a l’actualitat.

Reassessing the role of mitochondrial DNA mutations in autism spectrum disorder

Background: There is increasing evidence that impairment of mitochondrial energy metabolism plays an important role in the pathophysiology of autism spectrum disorders (ASD; OMIM number: 209850). A significant proportion of ASD cases display biochemical alterations suggestive of mitochondrial dysfunction and several studies have reported that mutations in the mitochondrial DNA (mtDNA) molecule could be involved in the disease phenotype. Methods: We analysed a cohort of 148 patients with idiopathic ASD for a number of mutations proposed in the literature as pathogenic in ASD. We also carried out a case control association study for the most common European haplogroups (hgs) and their diagnostic single nucleotide polymorphisms (SNPs) by comparing cases with 753 healthy and ethnically matched controls.Results: We did not find statistical support for an association between mtDNA mutations or polymorphisms and ASD.Conclusions: Our results are compatible with the idea that mtDNA mutations are not a relevant cause of ASD and the frequent observation of concomitant mitochondrial dysfunction and ASD could be due to nuclear factors influencing mitochondrion functions or to a more complex interplay between the nucleus and the mitochondrion/mtDNA.

Error and attack tolerance of layered complex networks.

Many complex systems may be described by not one but a number of complex networks mapped on each other in a multi-layer structure. Because of the interactions and dependencies between these layers, the state of a single layer does not necessarily reflect well the state of the entire system. In this paper we study the robustness of five examples of two-layer complex systems: three real-life data sets in the fields of communication (the Internet), transportation (the European railway system), and biology (the human brain), and two models based on random graphs. In order to cover the whole range of features specific to these systems, we focus on two extreme policies of system's response to failures, no rerouting and full rerouting. Our main finding is that multi-layer systems are much more vulnerable to errors and intentional attacks than they appear from a single layer perspective.

Toxoplasmosis during pregnancy and infancy. A new approach for Switzerland.

In recent years it has become evident that screening for and treatment of acute toxoplasmosis during pregnancy may have no measurable impact on vertical transmission and neonatal morbidity and mortality. A broad lack of evidence with regard to many aspects of congenital toxoplasmosis has been recognised in a common European initiative (EUROTOXO) which reviewed several thousand published papers on the subject of toxoplasmosis during pregnancy and childhood. It was therefore clear that the strategies currently implemented in our country would, on closer inspection, no longer withstand the claim for evidence-based procedures. The arguments and call for a change of paradigm in Switzerland which follow here are the result of a national consensus-finding process involving experts from various specialities, including gynaecology/obstetrics, paediatrics/neonatology, infectiology, ophthalmology and laboratory medicine, together with representatives of the public health authorities.

Semantiikan hyödyntäminen dokumenttienhallinnassa

Työn tavoitteena on etsiä asiakasyritykselle sähköteknisen dokumentoinnin hallintaan sopiva järjestelmäratkaisu vertailemalla insinööritoimistojen käyttämien suunnittelujärjestelmien ja yleisten dokumenttien hallintajärjestelmien soveltuvuutta asiakasympäristöön. Työssä tutkitaan sopivien metatietojen kuvaustapojen käyttökelpoisuutta sähköteknisen dokumentoinnin hallintaan esimerkkiprojektien avulla. Työn sisältö koostuu neljästä pääkohdasta. Ensimmäisessä jaksossa tarkastellaan dokumentin ominaisuuksia ja elinkaarta luonnista aktiivikäyttöön, arkistointiin ja hävitykseen. Samassa yhteydessä kerrotaan dokumenttienhallinnan perustehtävistä. Toisessa jaksossa käsitellään dokumenttien kuvailun tavoitteita, kuvailusuosituksia ja -standardeja sekä luonnollisen kielen käyttöä sisällönkuvailussa. Tarkastelukohteina suosituksista ovat W3C:n julkaisemat suositukset, Dublin Core, JHS 143 ja SFS-EN 82045. Kolmannessa jaksossa tarkastellaan teollisuuden dokumentoinnin ominaispiirteitä ja käyttötarkoitusta. Teollisuudessa on monia erilaisia järjestelmäympäristöjä tehtaan sisällä ja työssä kuvataan dokumenttienhallinnan integrointitarpeita muihin järjestelmiin. Viimeisessä jaksossa kuvaillaan erilaisia dokumentoinnin hallintaympäristöjä alkaen järeimmästä päästä tuotetiedon hallintajärjestelmistä siirtyen pienempiinsuunnittelujärjestelmiin ja lopuksi yleisiin dokumenttien hallintajärjestelmiin. Tässä osassa on myös luettelo ohjelmistotoimittajista. Työn tuloksena on laadittu valituista dokumenttityypeistä metatietokuvaukset kahden eri kuvaustavan (JHS 143 ja SFS-EN 82045) avulla ja on todettu molemmat kuvaustavat käyttökelpoisiksi sähköteknisen dokumentoinnin käsittelyyn.Nämä kuvaukset palvelevat asiakasta dokumenttienhallintaprojektin määrittelytyössä. Asiakkaalle on tehty myös vertailu sopivista järjestelmävaihtoehdoista hankintaa varten.