Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

Acção do vento em pontes: estudo comparativo RSA/NP EN 1991-1-4

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Civil na Área de Especialização em Estruturas

The effectiveness of a teacher’s training workshop on Media Smart Program

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Specification and testing of multiplicative time-varying GARCH models with applications

In this article, we develop a specification technique for building multiplicative time-varying GARCH models of Amado and Teräsvirta (2008, 2013). The variance is decomposed into an unconditional and a conditional component such that the unconditional variance component is allowed to evolve smoothly over time. This nonstationary component is defined as a linear combination of logistic transition functions with time as the transition variable. The appropriate number of transition functions is determined by a sequence of specification tests. For that purpose, a coherent modelling strategy based on statistical inference is presented. It is heavily dependent on Lagrange multiplier type misspecification tests. The tests are easily implemented as they are entirely based on auxiliary regressions. Finite-sample properties of the strategy and tests are examined by simulation. The modelling strategy is illustrated in practice with two real examples: an empirical application to daily exchange rate returns and another one to daily coffee futures returns.

Introducing biomimetic approaches to materials development and product design for engineering students

In this paper, we present a new course entitled “Biomimicry: from life to nanotechnological innovations” at the Mines Nancy Engineering School, Nancy, France, and explain how we developed a specific curriculum covering biomimicry. We discuss strategies that can be followed by teachers to explain selected contents in the multi-disciplinary field of biomimicry and/or bioinspiration to undergraduate students and how practical classroom activities can be conducted as individual or team work. We hope that sharing our experience will help teachers and senior researchers disseminate useful concepts and real examples of biomimetic principles and tools for the development of new materials, new/improved design and fabrication strategies, and innovation methodologies.

NetEye - Network Monitoring, Zabbix implementation

Con este proyecto se pretende implementar en un entorno real la herramienta Zabbix de monitoring de red. La idea es realizar un estudio de las necesidades, instalar la plataforma base, comprobar con ejemplos reales que la plataforma cumple con las necesidades corporativas y por último diseñar el plan de acción para el despliegue final a la organización.

An insight into co-operativism

The concept of co-operativism is analysed in this report. As an introduction to the subject, the values that socially friendly businesses work with are mentioned, as well as, the basic differences with regard to capitalist companies. In order to broaden the model, seven basic principles that drive such companies are analysed. Recently, due to the economic crisis, many capitalist companies have changed their way of running the business and have opted for cooperatives. Therefore, the steps they have to follow to become part of this view will be considered. So as to introduce a more critical view, benefits and drawbacks of cooperative companies will be borne in mind. In addition, no theoretical model is complete if real examples are not provided, thus in the final part, four companies will be studied. The first one being a company that has always been part of a group of cooperatives and which has enjoyed positive results all over; the second one, a company that has experienced the benefits of leaving the group; the third one, the cornerstone of such group, whose effort to relaunch the company have failed; and the final one, an acquired company whose future is uncertain due to its parent company's decline. To conclude, the final section is going to be devoted to heighten the problems that cooperatives have and which may have compromised their status as alternative models to capitalism.

Work Organization Practices for Lean Production: A Study in Spanish and Brazilian Manufacturers

This work aims to discuss particular work organization practices in human resources reported as successful by companies adopting lean production principles, and investigate them through real examples observed on manufacturing plants in Spain and Brazil. A set of work organization practices was previously established by one of the authors, through interviews with practitioners of lean production and review of the literature. A series of visits and informal interviews at Spanish and Brazilian automotive parts manufacturers that follow lean production were conducted to verify that the set of policies are indeed practiced.

“La lliga dels magnats”. La Premier League i el negoci del futbol en l’era dels mitjans globals

The relationship between the mass media and sport has reached a state of symbiosis. The great media companies and sports organizations have combined synergies to get the best return on their products, both communicationrelated and sports-related. To define this situation, some authors have spoken of the “new sport oligopoly” or of the “global media sports complex”. This article analyzes the formation of this complex based on real examples of financial relations between media companies and sports organizations and, finally, draws attention to how these relations took place in the Premier League during the 2009-2010 season, taking into account the fact that this was the European football league which consolidated the process of international commercialization the soonest, which has the most highly valued football brand (Manchester United) and which has the clubs that make the most money from television rights and commercials.

Public and student awareness science: recreational science as a catalyst

When discussing the traditional and new missions of higher education (1996 Report to UNESCO of the International Commission on Education for the 21st Century) Jacques Delors stated that "Excessive attraction to social sciences has broken equilibrium of available graduates for workforce, thus causing doubts of graduates and employers on the quality of knowledge provided by higher education". Likewise, when discussing the progress of science and technology, the 1998 UNESCO World Conference on Higher Education concluded that "Another challenge concerts the latest advancements of Science, the sine qua non of sustainable development"; and that “with Information Technology, the unavoidable invasion of virtual reality has increased the distance between industrial and developing countries". Recreational Science has a long tradition all over the Educational World; it aims to show the basic aspects of Science, aims to entertain, and aims to induce thinking. Until a few years ago, this field of knowledge consisted of a few books, a few kits and other classical (yet innovative) ways to popularize the knowledge of Nature and the laws governing it. In Spain, the interest for recreational science has increased in the last years. First, new recreational books are being published and found in bookstores. Second the number of Science-related museums and exhibits is increasing. And third, new television shows are produced and new short science-based, superficial sketches are found in variety programs. However, actual programs in Spanish television dealing seriously with Science are scarce. Recreational Science, especially that related to physical phenomena like light or motion, is generally found at Science Museums because special equipment is required. On the contrary, Science related mathematics, quizzes and puzzles use to gather into books, e.g. the extensive collections by Martin Gardner. However, lately Science podcasts have entered the field of science communication. Not only traditional science journals and television channels are providing audio and video podcasts, but new websites deal exclusively with science podcasts, in particular on Recreational Science. In this communication we discuss the above mentioned trends and show our experience in the last two years in participating at Science Fairs and university-sponsored events to attract students to science and technology careers. We show a combination of real examples (e.g., mathemagic), imagination, use of information technology, and use of social networks. We present as well an experience on designing a computational, interactive tool to promote chemistry among high school, prospective students using computers ("Dancing with Bionanomolecules"). Like the concepts related to Web 2.0, it has been already proposed that a new framework for communication of science is emerging, i.e., Science Communication 2.0, where people and institutions develop new innovative ways to explain science topics to diverse publics – and where Recreational Science is likely to play a leading role

Management of industrial wastewater discharges in river basins through agents'argumentation

La gestió de l'aigua residual és una tasca complexa. Hi ha moltes substàncies contaminants conegudes però encara moltes per conèixer, i el seu efecte individual o col·lgectiu és difícil de predir. La identificació i avaluació dels impactes ambientals resultants de la interacció entre els sistemes naturals i socials és un assumpte multicriteri. Els gestors ambientals necessiten eines de suport pels seus diagnòstics per tal de solucionar problemes ambientals. Les contribucions d'aquest treball de recerca són dobles: primer, proposar l'ús d'un enfoc basat en la modelització amb agents per tal de conceptualitzar i integrar tots els elements que estan directament o indirectament involucrats en la gestió de l'aigua residual. Segon, proposar un marc basat en l'argumentació amb l'objectiu de permetre als agents raonar efectivament. La tesi conté alguns exemples reals per tal de mostrar com un marc basat amb agents que argumenten pot suportar diferents interessos i diferents perspectives. Conseqüentment, pot ajudar a construir un diàleg més informat i efectiu i per tant descriure millor les interaccions entre els agents. En aquest document es descriu primer el context estudiat, escalant el problema global de la gestió de la conca fluvial a la gestiódel sistema urbà d'aigües residuals, concretament l'escenari dels abocaments industrials. A continuació, s'analitza el sistema mitjançant la descripció d'agents que interaccionen. Finalment, es descriuen alguns prototips capaços de raonar i deliberar, basats en la lògica no monòtona i en un llenguatge declaratiu (answer set programming). És important remarcar que aquesta tesi enllaça dues disciplines: l'enginyeria ambiental (concretament l'àrea de la gestió de les aigües residuals) i les ciències de la computació (concretament l'àrea de la intel·ligència artificial), contribuint així a la multidisciplinarietat requerida per fer front al problema estudiat. L'enginyeria ambiental ens proporciona el coneixement del domini mentre que les ciències de la computació ens permeten estructurar i especificar aquest coneixement.

Tests of proportional hazards and proportional odds models for grouped survival data

In this paper, we derive score test statistics to discriminate between proportional hazards and proportional odds models for grouped survival data. These models are embedded within a power family transformation in order to obtain the score tests. In simple cases, some small-sample results are obtained for the score statistics using Monte Carlo simulations. Score statistics have distributions well approximated by the chi-squared distribution. Real examples illustrate the proposed tests.

As cores e suas possibilidades plásticas

This study was idealized in order to understand the universe of colors in the visual arts and in our lives. The color itself is a mystery even today. Even it has already been explained by several scientists, theorists and experts in our lives, the color is too complex for our understanding and feelings. Every day we see real examples of how colors act in our bodies, in our brains, and our tastes, colors influence us at all. And through this work we can understand a little of the physiological side, and how the color was used in our daily life and the arts

Matters of taste: the neoclassical furniture in the Italian portraits from the late eighteenth century to the Restoration

Analysis and description of the furniture shown on Italian portraits from the late eighteenth century to the period of the Restoration. We have studied real examples of environments still exist with their furniture, chairs, mirrors, lamps, etc. in different areas of Italy. All this to explain the refined taste and cosmopolitan of the characters painted in the portraits, that for this reason they were considered fashionable

Verifikation der Niederschlagsvorhersage für Deutschland von 2001 - 2004

Die Verifikation numerischer Modelle ist für die Verbesserung der Quantitativen Niederschlagsvorhersage (QNV) unverzichtbar. Ziel der vorliegenden Arbeit ist die Entwicklung von neuen Methoden zur Verifikation der Niederschlagsvorhersagen aus dem regionalen Modell der MeteoSchweiz (COSMO-aLMo) und des Globalmodells des Europäischen Zentrums für Mittelfristvorhersage (engl.: ECMWF). Zu diesem Zweck wurde ein neuartiger Beobachtungsdatensatz für Deutschland mit stündlicher Auflösung erzeugt und angewandt. Für die Bewertung der Modellvorhersagen wurde das neue Qualitätsmaß „SAL“ entwickelt. Der neuartige, zeitlich und räumlich hoch-aufgelöste Beobachtungsdatensatz für Deutschland wird mit der während MAP (engl.: Mesoscale Alpine Program) entwickelten Disaggregierungsmethode erstellt. Die Idee dabei ist, die zeitlich hohe Auflösung der Radardaten (stündlich) mit der Genauigkeit der Niederschlagsmenge aus Stationsmessungen (im Rahmen der Messfehler) zu kombinieren. Dieser disaggregierte Datensatz bietet neue Möglichkeiten für die quantitative Verifikation der Niederschlagsvorhersage. Erstmalig wurde eine flächendeckende Analyse des Tagesgangs des Niederschlags durchgeführt. Dabei zeigte sich, dass im Winter kein Tagesgang existiert und dies vom COSMO-aLMo gut wiedergegeben wird. Im Sommer dagegen findet sich sowohl im disaggregierten Datensatz als auch im COSMO-aLMo ein deutlicher Tagesgang, wobei der maximale Niederschlag im COSMO-aLMo zu früh zwischen 11-14 UTC im Vergleich zu 15-20 UTC in den Beobachtungen einsetzt und deutlich um das 1.5-fache überschätzt wird. Ein neues Qualitätsmaß wurde entwickelt, da herkömmliche, gitterpunkt-basierte Fehlermaße nicht mehr der Modellentwicklung Rechnung tragen. SAL besteht aus drei unabhängigen Komponenten und basiert auf der Identifikation von Niederschlagsobjekten (schwellwertabhängig) innerhalb eines Gebietes (z.B. eines Flusseinzugsgebietes). Berechnet werden Unterschiede der Niederschlagsfelder zwischen Modell und Beobachtungen hinsichtlich Struktur (S), Amplitude (A) und Ort (L) im Gebiet. SAL wurde anhand idealisierter und realer Beispiele ausführlich getestet. SAL erkennt und bestätigt bekannte Modelldefizite wie das Tagesgang-Problem oder die Simulation zu vieler relativ schwacher Niederschlagsereignisse. Es bietet zusätzlichen Einblick in die Charakteristiken der Fehler, z.B. ob es sich mehr um Fehler in der Amplitude, der Verschiebung eines Niederschlagsfeldes oder der Struktur (z.B. stratiform oder kleinskalig konvektiv) handelt. Mit SAL wurden Tages- und Stundensummen des COSMO-aLMo und des ECMWF-Modells verifiziert. SAL zeigt im statistischen Sinne speziell für stärkere (und damit für die Gesellschaft relevante Niederschlagsereignisse) eine im Vergleich zu schwachen Niederschlägen gute Qualität der Vorhersagen des COSMO-aLMo. Im Vergleich der beiden Modelle konnte gezeigt werden, dass im Globalmodell flächigere Niederschläge und damit größere Objekte vorhergesagt werden. Das COSMO-aLMo zeigt deutlich realistischere Niederschlagsstrukturen. Diese Tatsache ist aufgrund der Auflösung der Modelle nicht überraschend, konnte allerdings nicht mit herkömmlichen Fehlermaßen gezeigt werden. Die im Rahmen dieser Arbeit entwickelten Methoden sind sehr nützlich für die Verifikation der QNV zeitlich und räumlich hoch-aufgelöster Modelle. Die Verwendung des disaggregierten Datensatzes aus Beobachtungen sowie SAL als Qualitätsmaß liefern neue Einblicke in die QNV und lassen angemessenere Aussagen über die Qualität von Niederschlagsvorhersagen zu. Zukünftige Anwendungsmöglichkeiten für SAL gibt es hinsichtlich der Verifikation der neuen Generation von numerischen Wettervorhersagemodellen, die den Lebenszyklus hochreichender konvektiver Zellen explizit simulieren.