Fatores que podem intervir na escolha da empresa de auditoria

O presente trabalho aborda o tema “Fatores que podem intervir na Escolha da Empresa de Auditoria”. O objetivo deste estudo é determinar junto das empresas quais são os fatores que tiveram um maior peso na escolha da empresa de auditoria. A revisão da literatura foi realizada com o intuito de abordar o tema e todas as temáticas relacionadas com o mesmo, assim vão ser apresentados temas relacionados com a Auditoria Financeira e com o Auditor para um melhor entendimento e enquadramento do tema principal. A auditoria financeira tem como objetivo a emissão de uma opinião sobre as demonstrações financeiras e deve ser sempre realizada por um profissional competente e independente. O objetivo do trabalho de um ROC, é emitir um parecer sobre as demonstrações financeiras, ou seja, se essas mesmas demonstrações financeiras representam de forma verdadeira e apropriada a imagem da empresa e se estão isentas de erros materialmente relevantes. Na revisão da bibliografia, são identificadas as causas que podem intervir na escolha da empresa de auditoria, que vão testadas nas metodologias de investigação. No que diz respeito às metodologias utilizadas, optou-se por uma metodologia quantitativa, tendo sido utilizado um questionário para a recolha de informação com o intuito de perceber junto das empresas os fatores que mais têm interveniência na escolha de uma empresa de auditoria. O método quantitativo procura a precisão, a investigação é conduzida através de hipóteses específicas e variáveis definidas. As principais preocupações deste método são a medição objetiva e a verificação de resultados. As causas testadas englobam características da própria empresa, características da empresa de auditoria e também características da qualidade da auditoria. No capítulo dos resultados, estes foram apresentados e também interpretados. Foram elaboradas três hipóteses que se pretendiam validar, onde a terceira hipótese foi a que obteve a maior taxa de confirmação. Por fim, foi apresentada a conclusão onde se abordou os assuntos expostos na revisão da literatura e também os resultados das hipóteses apresentadas.The presente work addresses the theme “ The main factors that can intervene in the choise of the auditing company”. The objective of this study is to determine with the companies which are the factors that had a greater weight in the choice of the auditing company.The review of the bibliography was carried out with the aim of approaching the main theme and all the themes related to it better, therefore approaching relevant themes related to Financial Auditing and the Auditor for an understanding and framework of the main theme. The financial audit aims to issue na opinion on the financial statements and must always be performed by a competent and independent professional.The objective of the work of a Statutory Auditor is to issue an opinion on the financial statements, that is, if the same financial statements truly and fairly represent the company´s image and whether they are free from material errors. In the literature review, the causes that can interneve on the choice of the audit firm are also identified, which are tested in the research. Regard to the methodologies used, a quantitative methodology was chosen, using a questionnaire to collect information in order to understand from companies the factors that can intervene on the choice of an audit firm.The quantative method seeks precision, the investigation, is conducted throughts specific hypotheses and defined variables.The main concerns of this method are objective measurement and verification of results.The factors tested include characteristics of the company itself, characteristics of the auditing company and also characteristics os the audity quality. In the results chapter, these were presented and also interpreted. Three hypotheses were elaborated that were intended to be validated, where the third hypothesis was the one that obtained the highest validation. Finally, the conclusion was presented, addressing the subjects exposed in the literature review and also the results of the hypotheses presented

Estudo da libertação de ferro em miniferritinas

O presente trabalho teve como principais objectivos o estudo do mecanismo da libertação do ferro em proteínas da família da ferritina (DNA-binding proteins from starved cells, Dps), bem como a identificação, produção e caracterização de potenciais parceiros redox destas proteínas através da utilização de técnicas bioquímicas e espectroscópicas apropriadas. Foram identificadas no genoma de Marinobacter hydrocarbonoclasticus duas flavoproteínas (2375 e 3073) reconhecidas como possíveis parceiros redox da Dps de Pseudomonas nautica 617. Todas as proteínas foram expressas heterologamente em células de E. coli BL21 (DE3) e delineados protocolos de purificação em dois passos, por cromatografias de permuta iónica e de exclusão molecular, que permitiram obter rendimentos expressivos (Dps — 31,9 mg/L de cultura, Flavoproteína 2375 — 73 mg/L de cultura e Flavoproteína 3073 — 79,4 mg/L de cultura). Aquando da purificação da 2375 verificou-se que a estabilidade da holoproteína depende da força iónica, característica que limita a sua utilização como parceiro redox da Dps. O estudo da reacção de transferência electrónica foi iniciado com testes preliminares através da espectroscopia de UV/Visível, permitindo avaliar da ocorrência da reacção de redução do core férrico da Dps e concomitante libertação do produto final ferroso, por análise de uma mistura contendo NADH, flavoproteína 3073 oxidada e Dps core Fe. Este estudo não permite, contudo, estabelecer uma relação de causa efeito concreta e fiável que nos permita identificar o NADH como doador inicial de eletrões e ferro ferroso como produto final desta reacção. O mecanismo de libertação foi estudado em maior detalhe através de espectroscopia de Mössbauer permitindo estabelecer a natureza das diferentes espécies intervenientes na reacção e assim verificar, pela primeira vez, que na presença dos três componentes, acima mencionados, existe redução e libertação de ferro previamente incorporado na Dps, na forma de iões ferrosos, bem como determinar parâmetros cinéticos apropriados

Fusos de sono: decomposição, parametrização e aplicações

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do Grau de Mestre em Engenharia Electrotécnica e de ComputadoresEsta tese apresenta um estudo sobre fusos de sono. Os fusos de sono são uma das componentes do electroencefalograma (EEG) e são caracterizados por uma frequência central na gama dos 11 a 15 Hz, podendo ter significado clínico relevante no caso de doenças neurodegenerativas. Os fusos de sono são isolados do sinal filtrado proveniente do EEG, através do método de decomposição em modos empíricos (EMD) e podem ser vistos como sinais modulados em amplitude (AM) e em frequência (FM). A desmodulação dos fusos de sono é efectuada em duas etapas Na primeira etapa estima-se as formas de onda da amplitude instantânea (IE) e da frequência instantânea(IF), recorrendo-se ao método de desmodulação por interpolação e modelação AR. Na segunda etapa as formas de onda de IE e IF são aproximadas por um modelo sinusoidal e são calculados os respectivos parâmetros. Nesta tese adoptaram-se três modelos AM/FM, com o intuito de os comparar de forma a escolher o que mais se ajusta aos sinais em estudo. Também, na identificação dos parâmetros do modelo foram utilizados dois métodos distintos, nomeadamente, o método dos mínimos quadrados e o método dos algoritmos genéticos. Os testes efectuados ao modelo são realizados com base em fusos de sono reais. Finalmente, os parâmetros do modelo AM/FM mais adequado são usados para comparar fusos provenientes de indivíduos saudáveis e indivíduos com Alzheimer

Concurso de curtas-metragens enquanto laboratório de criatividade narrativa - Relato da experiência académica na ESEV

Narrative art is as old as human kind and assumes itself as a fundamental element of everyday life. In this sense, since a narrative is a story that presents a diegetic universe composed of real or imaginary events, lived by fictional or true beings in a given time and space, this paper’s objective is to establish and present some thought about the video competition held by the School of Education from Viseu as a laboratory for narrative creativity. This initiative, which has already held twelve editions, integrates itself within the sphere of the institution's cultural activities and it is an encouragement space for short cinematographic creations. In parallel, it aims to stimulate the talent, the creativity and the quality of the work submitted. In this contest, the students are invited, individually or in small groups, to create a short film with a maximum duration of 10 minutes, in Portuguese or in English and authors are free to propose the theme. The genres accepted in the competition are fiction, documentary and animation. The analysis of this experience allows us to list several positive aspects, such as the added value of the academic competition of short films as a mean to motivate and encourage Portuguese cinematographic production within an academic context, as well as to allow the development of skills in filming, editing and post-production by students from different study cycles.info:eu-repo/semantics/publishedVersio

Audiovisual production MOOCS: analysis of organizational, content, and methodological criteria

The COVID-19 pandemic has imposed unprecedented changes and challenges to the ways of learning, teaching, and communicating within educational institutions. Prophylactic isolation measures, adopted globally, have discontinued face-to-face teaching and precipitated distance learning. This reality highlighted the importance of online courses as creative initiatives to overcome space and time constraints in a limited pedagogical context. It was in this scope that the Project "Exploration of online methodologies in the development of competencies in the audiovisual area" emerged, proposing the creation of a Massive Open Online Course (MOOC) in the audiovisual area (from the idea to the final product) and the development of the online platform LOOP for the implementation and availability of this and other courses held afterward. The project involves three Portuguese higher education institutions and one Spanish one, motivated to develop innovative proposals, both in research and education. Moreover, this network presents a diversity of training in degree courses, master's, and technological specialization programs, which allows us a privileged contact with the students and helps us establish priorities and needs. This paper focuses on the survey and analysis, at the national and international level, of MOOCs dedicated to the themes of audiovisual production to expose parameters of both organizational and content scope. The methodological approach will be divided into two phases: a) identification of the criteria for analyzing courses through the literature review; b) and selection of the courses to be analyzed. This selection will be conducted through a database search, identifying the keywords in Portuguese, English, and Spanish: audiovisual online course; audiovisual free course; filmmaking course; scriptwriting course; video editing course; and other derivations. It is hoped to present a set of guidelines for developing the course related to the organization and the content.info:eu-repo/semantics/publishedVersio

Online course "from idea to final product": organizational, content, and methodological aspects

The COVID-19 pandemic has imposed unprecedented changes and challenges to the ways of learning, teaching, and communicating within educational institutions. Prophylactic isolation measures, adopted globally, have discontinued face-to-face teaching and precipitated distance learning. This reality highlighted the importance of online courses as creative initiatives to overcome space and time constraints in a limited pedagogical context. It was in this scope that the Project "Exploration of online methodologies in the development of competencies in the audiovisual area" emerged, proposing the creation of a Massive Open Online Course (MOOC) in the audiovisual area (from the idea to the final product) and the development of the online platform LOOP for the implementation and availability of this and other courses held afterward. The project involves three Portuguese higher education institutions and one Spanish one, motivated to develop innovative proposals, both in research and education. Moreover, this network presents a diversity of training in degree courses, master's, and technological specialization programs, which allows us privileged contact with the students and helps us establish priorities and needs. This paper focuses on the survey and analysis, at the national and international level, of MOOCs dedicated to the themes of audiovisual production to expose parameters of both organizational and content scope. The methodological approach will be divided into two phases: a) identification of the criteria for analyzing courses through the literature review; b) and selection of the courses to be analyzed. This selection will be conducted through a database search, identifying the keywords in Portuguese, English, and Spanish: audiovisual online course; audiovisual free course; filmmaking course; scriptwriting course; video editing course; and other derivations. It is hoped to present a set of guidelines for developing the course related to the organization and the content.info:eu-repo/semantics/publishedVersio

Biodegradation of Plastics and Formation of PHA Bioplastics—A Circular Bioeconomy Approach

This work is financed by national funds from FCT—Fundação para a Ciência e a Tecnologia, IP, in the scope of the project UIDP/04378/2020 of the Research Unit on Applied Molecular Biosciences—UCIBIO and the project LA/P/0140/2020 of the Associate Laboratory Institute for Health and Bioeconomy—i4HB, and UID/CTM/50025/2020-2023 of the Research Unit on Materials Science—CENIMAT–I3N. FCT/MCTES through project grants PTDC/QUIQUI/119116/2010, PTDC/GEO-FIQ/5162/2014, , and PTDC/EEI-EEE/0415/2021.Plastics are present in the majority of daily-use products worldwide. Due to society’s production and consumption patterns, plastics are accumulating in the environment, causing global pollution issues and intergenerational impacts. Our work aims to contribute to the development of solutions and sustainable methods to mitigate this pressing problem, focusing on the ability of marine-derived actinomycetes to accelerate plastics biodegradation and produce polyhydroxyalkanoates (PHAs), which are biodegradable bioplastics. The thin plastic films’ biodegradation was monitored by weight loss, changes in the surface chemical structure (Infra-Red spectroscopy FTIR-ATR), and by mechanical properties (tensile strength tests). Thirty-six marine-derived actinomycete strains were screened for their plastic biodegradability potential. Among these, Streptomyces gougerotti, Micromonospora matsumotoense, and Nocardiopsis prasina revealed ability to degrade plastic films—low-density polyethylene (LDPE), polystyrene (PS) and polylactic acid (PLA) in varying conditions, namely upon the addition of yeast extract to the culture media and the use of UV pre-treated thin plastic films. Enhanced biodegradation by these bacteria was observed in both cases. S. gougerotti degraded 0.56% of LDPE films treated with UV radiation and 0.67% of PS films when inoculated with yeast extract. Additionally, N. prasina degraded 1.27% of PLA films when these were treated with UV radiation, and yeast extract was added to the culture medium. The main and most frequent differences observed in FTIR-ATR spectra during biodegradation occurred at 1740 cm−1, indicating the formation of carbonyl groups and an increase in the intensity of the bands, which indicates oxidation. Young Modulus decreased by 30% on average. In addition, S. gougerotti and M. matsumotoense, besides biodegrading conventional plastics (LDPE and PS), were also able to use these as a carbon source to produce degradable PHA bioplastics in a circular economy conceptpublishersversionpublishe

O consumo e a partilha de conteúdos na Internet pelos estudantes do ensino superior – contextos e práticas

Este artigo apresenta uma revisão de literatura acerca do consumo e partilha de conteúdos na Internet e surge no âmbito de um projeto de investigação que procura compreender as práticas de utilização de conteúdos entre os estudantes de uma instituição de ensino superior. Grande parte dos estudos encontrados permite concluir que a geração que frequenta atualmente o ensino superior é multitarefa e disponível para a utilização ativa de dispositivos, plataformas e serviços online quer no domínio pessoal, quer no de aprendizagem. Emerge como tendência desta pesquisa a forte presença da tecnologia e dos media sociais no dia-a-dia dos jovens, o que lhes confere uma dinâmica comunicacional intensiva e participativa.info:eu-repo/semantics/publishedVersio

Trends in online consumption and sharing of content by higher education students

This article presents a literature review about media consumption and content sharing on the Internet and is part of a research project that aims to outline and understand practices shared among students of a specific Portuguese higher education institution. Much of the studies found allow us to conclude that students that currently attend higher education are used to multitasking and are active users of online devices, platforms and services in both personal and learning contexts. Research shows that the presence of technology and social media in the daily life of young people is no longer just a growing trend but rather a current fact, which produces intensive and participatory communication dynamics.info:eu-repo/semantics/acceptedVersio

Effect of surface biotreatments on construction materials

STSM Grant from the COST Action CA15202. Spanish Ministry of Economy - project BIA2017-83526-R. project DB-Heritage – Database of building materials with historical and heritage interest (PTDC/EPH-PAT/4684/2014). IF/01054/2014/CP1224/CT0005. FCT/MCTES (UID/QUI/50006/2019; UID/Multi/04378/2019). POCI-01-0145-FEDER-007728. Nídia Almeida is supported by the Radiation Biology and Biophysics Doctoral Training Programme (RaBBiT-PD/00193/2012; UCIBIO-UID/Multi/04378/2019 and by a PhD fellowship from FCT/MCTES (PD/BD/106034/2015).Surface treatment technology is instrumental to construction material conservation and more specifically to preventing decay and improving durability. Surface treatments help protect and consolidate the built heritage against material damage, reducing repair and replacement costs. This study assessed the effect of two eco-friendly healing agents, one generated by iron-enriched Escherichia coli and the other by mixed microbial cultures that metabolise glycerol, a biodiesel processing by-product, to produce polyhydroxyalkanoates. Healing was monitored by measuring the water drop absorption rate in cement mortar, air lime mortar, ceramic brick, limestone, adobe and compressed earth block. The agents tested lengthened water absorption times in all the materials studied, confirming their efficacy as external repair treatments for construction materials.authorsversionpublishe