Internal Control on the Private Sector

Trabalho realizado no âmbito da Unidade Curricular de Auditoria, do 4º Ano do Curso de Administração Militar (Exército e GNR), lecionada pelo Major de Administração Militar Artur Manuel Vieira Saraiva.Abstract Companies in the Private Sector struggle every day to remain competitive and to have sustainable growth. So, they need to push their costs to a minimum and their revenue to a maximum, increasing their profit. A big chunk of a company’s costs and losses may be due to errors or frauds, putting in jeopardy its own survivability. However, the implementation of an internal control system will effectively reduce the probabilities of frauds and errors to occur, by establishing preventive measures such as settling regular checks on the activities, assuring that every worker understands the policies and procedures, and analyzing periodically the accounting information to detect any deviations.N/

Accessing the determinants of behavioral intention to adopt fintech services among the millennial generation

The purpose of this study is to assess the determinants of behavioral intention to adopt financial technology services among the millennial generation using the Unified Theory of Acceptance and Use of Technology, one of the most recognized and developed theories of behavioral intention and technology acceptance. An online survey collected the data (N=165) to test the practicality of the model which was analyzed with structured equation modeling practices using the Partially Least Squares estimation. Additionally, multi-group analysis studied the impact of different education levels, the moderator variable in the model. Results show that, from all three variables applied, performance expectancy has the highest impact on behavioral intention to use Fintech followed by one’s perception of own financial literacy. In contrast, effort expectancy presented a poor direct effect and differences between bachelor and master students revealed to be not significant

O significado da implantação da república romana

Tese de mestrado, História Antiga, Universidade de Lisboa, Faculdade de Letras, 2011O conhecimento das instituições romanas do período arcaico é-nos transmitido por fontes escritas redigidas quatro, cinco séculos mais tarde, o que está na origem de insuficiências, distorções e eventualmente falsificações, as quais, entre outras consequências, terão conduzido a uma percepção daquelas instituições inadequadamente próxima das existentes no período final da República. Procura-se, nesse enquadramento, apresentar as diferentes soluções que a historiografia moderna tem avançado no sentido de responder a tal problema. Uma particular atenção é assim dada ao desenvolvimento das instituições republicanas, algumas das quais herdadas do período monárquico. As dúvidas existentes sobre o próprio momento da implantação da República são objecto de especial ponderação. A natureza da transição entre a Monarquia e a República, brusca ou intermediada por um período tirânico ou por um deperecimento progressivo do rex, é igualmente debatida. Assim como a fase etrusca da Monarquia, parte da qual assimilada por alguns historiadores a uma predominância tirânica de orientação popular, teria correspondido a uma perda de poder da aristocracia gentílica e a uma emergência das instituições da cidade-estado, a implantação da República entender-se-ia como a recuperação do poder por essa aristocracia. A recuperação do poder pela aristocracia gentílica não se terá contudo processado sem um compromisso profundo com as instituições da cidade-estado, as invasões e ameaças que surgiram logo a pós a expulsão do último rei tendo exigido a manutenção de um poder unitário forte. Também a formação e o progressivo fortalecimento de um movimento plebeu, organizando-se como um estado no interior do Estado Patrício, terão exigido deste soluções que não prescindiram da existência de tal poder forte e conduziram inclusivamente a uma integração das referidas instituições plebeias. O período do Decenvirato e o que se lhe seguiu imediatamente terão, a esse respeito, com a aprovação da Lei das Doze Tábuas e das leges Valeriae-Horatiae e com a criação do princípio da igualdade perante a lei, assumido uma importância fundamental.ABSTRACT: The knowledge of the institutions of the archaic period is transmitted to us by written sources originated four, five centuries later, and this is the cause of failures, distortions and possibly forgeries, which, among other consequences, may have led to a perception of these institutions inappropriately close to those existing in the final period of the Republic. Efforts are being made, in this context, to present the different solutions that modern historiography has advanced to respond to this problem. Particular attention is thus given to the development of republican institutions, some of them inherited from the monarchical period. Doubts that exist about the actual date of establishment of the Republic are given special consideration. The nature of the transition between the Monarchy and the Republic, being abrupt or mediated by a tyrannical period or a gradual withering away of the rex, is also discussed. As the etruscan period of the Monarchy – part of which assimilated by some historians to a tyrannical dominance popularly oriented – would have corresponded to a loss of power of the gentilical aristocracy and the emergence of a city-state institutions, the establishment of the Republic, in turn, should be understood as the restoration of power by the aristocracy. The recovery of power by the gentilical aristocracy may not however have occurred without a deep commitment to the institutions of the city-state since the invasions and threats that emerged soon after the expulsion of the last king have required the maintenance of a strong unitary power. Also the creation and gradual strengthening of the plebeian movement, organizing itself as a state within the Patrician State, demanded solutions from this state which did not dispense with the existence of such strong power and even led to an integration of the plebeian institutions. The Decemvirate period and what immediately followed it, have, in this respect, with the approval of the Law of Twelve Tables and the leges Valeriae-Horatiae and the establishment of the principle of equality before the law, assumed paramount importance

Torrent Poisoning Protection with a Reverse Proxy Server

A Distributed Denial-of-Service attack uses multiple sources operating in concert to attack a network or site. A typical DDoS flood attack on a website targets a web server with multiple valid requests, exhausting the server’s resources. The participants in this attack are usually compromised/infected computers controlled by the attackers. There are several variations of this kind of attack, and torrent index poisoning is one. A Distributed Denial-of-Service (DDoS) attack using torrent poisoning, more specifically using index poisoning, is one of the most effective and disruptive types of attacks. These web flooding attacks originate from BitTorrent-based file-sharing communities, where the participants using the BitTorrent applications cannot detect their involvement. The antivirus and other tools cannot detect the altered torrent file, making the BitTorrent client target the webserver. The use of reverse proxy servers can block this type of request from reaching the web server, preventing the severity and impact on the service of the DDoS. In this paper, we analyze a torrent index poisoning DDoS to a higher education institution, the impact on the network systems and servers, and the mitigation measures implemented.info:eu-repo/semantics/publishedVersio

The dialogic relationship between master and disciples: apology for the fraternal well live

Este artigo discute à luz do “bem-viver” a relação dialógica, que se pretende fraternal, entre o Mestre e o discípulo numa aceção ampla à luz do valor pedagógico do discurso falado e do lugar do Mestre na formação do discípulo e da própria humanidade. Trata-se de valorizar uma pedagogia que faz do diálogo comprometido o leitmotiv fundante cuja pedra angular é a palavra iniciática, enquanto trans-formação (um-bildung) e enfatiza a importância de Olhar o Outro não como um “menor”, não como o “estrangeiro”, mas na qualidade do meu próximo à semelhança da parábola evangélica do “Bom Samaritano”. Assim, afirma a condição itinerante do ser humano (homo viator), realça a simbólica do gesto fraternal, mostra a importância do diálogo realizado ao longo do caminho e as repercussões pedagógicas desta perspetiva. O tema da iniciação e da palavra assumem um papel relevante no processo de conscientização e crescimento em humanidade, onde não pode ser esquecida a dimensão renovadora da pedagogia e a necessidade da presença iniciática de um Mestre ao longo da vida do educando.In this article the author discusses in the light of the idea of “good living” the dialogic relationship, that is intended to be fraternal, between the Master and the Disciple in a broad sense in the light of the pedagogical value of the spoken word and the place of the Master in the formation of the disciple and of humanity itself. It’s about enhancing pedagogy that makes the committed dialogue the founding leitmotiv whose cornerstone is the initiatory word as trans-formation (um-bildung) and emphasizes the importance of the Gaze of Others not as "minor", not as "foreigner", but in the quality of my "neighbour" like the Gospel parable of the "Good Samaritan". Thus it asserts the traveling condition of the human being (homo viator), it highlights the symbolism of the brotherly gesture, it shows the importance of dialogue carried out along the way and the pedagogical implications of this perspective. The theme of initiation and word play an important role in the process of awareness and growth in humanness, in which it cannot be forgotten the renewing dimension of pedagogy and the need for the initiatory presence of a Master over the life course of the disciple.Esta publicação teve o apoio financeiro da FCT (Fundação para a Ciência e a Tecnologia - Lisboa - Portugal) e do programa de financiamento POCH (Programa Operacional Capital Humano): financiamento comparticipado pelo Fundo Social Europeu e por fundos nacionais do MEC (Ministério da Educação e da Ciência - Lisboa - Portugal) (2015-2016).info:eu-repo/semantics/publishedVersio

Ariadna en naxos sobre el signo de la metamorfosis. Una contribución mitocrítica y educacional

El presente estudio realiza un análisis mitocrítico de Ariadna en Naxos (Ariadne auf Naxos) de Richard Strauss (1916), con un doble objetivo. El primero, comprobar la pertinencia de la tesis de Gilbert Durand sobre la permanencia, derivación y usura del mito cuando se aplica a textos literarios, libretos musicales, textos fundamentales de la cultura, de la ciencia y del arte, así como en soporte iconográfico, fílmico y musical. Nuestro segundo objetivo es reflexionar, desde el punto de vista de la hermenéutica simbólica, sobre el mensaje antropológico, psicológico y espiritual contenido en la ópera de Strauss.This study is a critical myth analysis of Ariadna of Naxos (Ariadne auf Naxos) of Richard Strauss (1916). It intends at discussing the pertinence, derivation and use of myth when applied to literary texts, musical compositions, cultural, scientific and artistic fundamental documents, including also iconographic, film and musical texts. It also wishes to reflect from the point of view of the symbolic hermeneutics upon the anthropological, psychological and spiritual message of the opera of Strauss

Prometeu, de Franz Kafka: uma abordagem mitocrítica

La finalidad de nuestro trabajo es aplicar la mitocrítica de Gilbert Durand a un pequeño cuento de Franz Kafka: Prometeo, publicado en 1931 en la obra intitulada Beim Bau der Chinesischen Mauer (La muralla china). No vamos a discutir ni la obra, ni el cuento escogido a la luz de la crítica literaria, pero solo estudiar este último en la perspectiva mitocrítica durandiana. En nuestro estudio intentaremos reinterpretar este cuento como siendo una suerte de metáfora viva de la crisis de la sociedad contemporánea, sin embargo, también intentaremos comprender el sentido profundo de la cuarta leyenda que nos lleva a la verdad del mito y a su importancia en la vida humana.The aim of this article is to discuss a short tale by Franz Kafka, Prometheus, published in 1931 in his work titled Beim Bau der Chinesischen Mauer (the Great Wall of China), according to the mythological-critical approach of Gilbert Durand. It is not to be discussed either the work, or the chosen story, in the light of literary criticism, but only the study of the latter in the durandian mythological-critical approach. In our study we will try to reinterpret this tale as a sort of metaphor for the crisis of modern society; we will also try to understand the deep meaning of the fourth legend, which leads us to the myth’s truth and its importance for human life.info:eu-repo/semantics/publishedVersio

Relatório sobre CKAN

Este documento visa analisar o sistema CKAN (Comprehensive Knowledge Archive Network) enquanto ferramenta de gestão de dados científicos no contexto do projeto RCAAP. São analisados os aspetos técnicos, as funcionalidades, interoperabilidade e casos de uso comuns neste contexto nacional.Fundação para a Ciência e Tecnologia (FCT)info:eu-repo/semantics/publishedVersio

Assessing the introduction of Angolan indigenous languages in the educational system in Luanda: a language policy perspective

M.A., Faculty of Humanities, University of the Witwatersrand, 2011The aim of this study was to find out the agenda behind language policy in Angola, and in particular it assesses the introduction of the Angolan indigenous languages in the Angolan educational system in Luanda and why the chosen languages and not others, as well as providing my contribution as a teacher and researcher in the matters of educational language policy. To do so, it analysed two most relevant policy documents that provides legal support to the policy and three newspaper articles that reacted to this issue. A broad review of literature on the impact of colonial and post-colonial language ideologies in the country, including the historicity of the policy makers was done. Qualitative research tools were used to gather and analyse the data. Fifteen interviews and questionnaires were conducted to gather the views of grassroots and the policy implementers. This research was the first study in this field in Angola. The study found that Kimbundu is being also being used as a medium of instruction in Luanda where children have Portuguese as their first language which is the opposite of what the policy UNESCO’s persuasive campaign for mother-tongue education and the government claims was happening. Furthermore, the research established that there is a parallel between the Angolan colonial and post-colonial language policies. Therefore, I conclude that by doing the inverse there is a government hidden agenda behind the policy which is to preserve Portuguese colonial language ideology and maintain social discrimination on the basis of language. Hence, I recommended that the government reviewed the whole set of strategies applied to implement the policy by using more inclusive practices

Isolamento de microrganismos resistentes a limoneno e caracteriza??o do mecanismo molecular

Os compostos de aroma s?o um dos ingredientes mais utilizados nas ind?strias de alimentos e bebidas, e t?m recebido grande aten??o por parte dos consumidores por produtos naturais e obtidos com menor impacto ao meio ambiente. Desta forma, a alternativa mais apropriada para a substitui??o dos tradicionais processos de formula??o qu?mica para obten??o destes compostos ? pela produ??o biotecnol?gica. Al?m do apelo ambiental, esta estrat?gia se destaca pelas vantagens na especificidade de produ??o e condi??es brandas de processo. O limoneno, monoterpeno muito abundante no Brasil obtido a partir do processamento de laranja, al?m do seu baixo custo e disponibilidade, ? muito estudado em processos de bioconvers?o, tornando-se um candidato promissor para a obten??o de compostos de maior valor agregado. Entretanto, sua toxicidade para microrganismos ? um fator limitante para o desenvolvimento de novos bioprocessos. Com a finalidade de viabilizar o emprego desta estrat?gia, a bioprospec??o por microrganismos robustos e que sejam capazes de tolerar a toxicidade de solventes org?nicos, como a dos terpenos, tem sido colocada em pr?tica de forma corriqueira. Neste enfoque, este trabalho teve como objetivos principais, isolar microrganismos com perfil de resist?ncia ao limoneno, identific?-los por marcadores gen?ticos e investigar os potenciais mecanismos moleculares relacionados a este fen?tipo. A partir de fontes vegetais, foram isolados e selecionados 29 microrganismos com toler?ncia a 2% de limoneno. Com o uso de marcadores moleculares (16S rRNA e regi?o ITS), sete isolados puderam ser identificados, sendo seis bact?rias e uma levedura. Todos os representantes bacterianos pertencem ao g?nero Bacillus, sendo dois deles identificados a n?vel de esp?cie, como B. cereus e B. mycoides. A levedura isolada foi identificada como Meyerozyma caribbica. Uma compara??o do perfil de crescimento e posterior teste de viabilidade celular revelou ind?cios de que o limoneno possa exercer efeito bacteriost?tico em representantes do g?nero Bacillus. Atrav?s de abordagem computacional, os genomas de cinco leveduras utilizadas pela ind?stria de alimentos foram comparados ao genoma de M. caribbica. Esta gen?mica comparativa resultou na identifica??o de 58 agrupamentos de genes exclusivos de M. caribbica e que cont?m 26 genes relacionados a transportadores do tipo MFS. Ap?s dosar limoneno intracelular de quatro leveduras expostas ao terpeno, foi poss?vel observar que os n?veis presentes em M. caribbica s?o menores do que aqueles encontrados nas outras leveduras submetidas ao processo. Desta forma, foi poss?vel inferir que o mecanismo de resist?ncia pode estar relacionado aos genes codificantes de prote?nas transportadoras. Os resultados deste trabalho representam importante avan?os na busca de potenciais microrganismos capazes de tolerar o limoneno e que sejam pass?veis de serem utilizados para viabilizar a produ??o de compostos de valor agregado a partir deste terpeno.Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)Disserta??o (Mestrado) ? Programa de P?s-gradua??o em Ci?ncia e Tecnologia de Alimentos, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2019.Aroma compounds are one of the most widely used ingredients in the food and beverage industries, and have received widespread attention from consumers for natural and environmentally friendly products. Thus, the most appropriate alternative to replace traditional chemical formulation processes to obtain these compounds is by biotechnological production. In addition to the environmental appeal, this strategy stands out for its advantages in production specificity and soft process conditions. Limonene, a very abundant monoterpene obtained from orange processing in Brazil, in addition to its low cost and availability, is widely studied in bioconversion processes, making it a promising candidate for obtaining higher added value compounds. However, its toxicity to microorganisms is a limiting factor for the development of new bioprocesses. In order to make the use of this strategy feasible, bioprospecting by robust microorganisms that are able to tolerate the toxicity of organic solvents, such as terpenes, has been routinely practiced. In this approach, the main objectives of this work were to isolate microorganisms with limonene resistance profile, to identify them by genetic markers and to investigate the potential molecular mechanisms related to this phenotype. From plant sources, 29 microorganisms with 2% tolerance of limonene were isolated and selected. Using molecular markers (16S rRNA and ITS region), seven isolates could be identified, six bacteria and one yeast. All bacterial representatives belong to the genus Bacillus, two of which are identified at species level, such as B. cereus and B. mycoides. Isolated yeast was identified as Meyerozyma caribbica. A comparison of the growth profile and subsequent cell viability test revealed evidence that limonene may exert bacteriostatic effect on representatives of the genus Bacillus. Through a computational approach, the five yeast genomes used by the food industry were compared to the M. caribbica genome. This comparative genomics resulted in the identification of 58 unique M. caribbica gene clusters containing 26 genes related to MFS transporters. After dosing intracellular limonene of four yeasts exposed to the terpene, it was observed that the levels present in M. caribbica are lower than those found in other yeasts submitted to the process. Thus, it was possible to infer that the mechanism of resistance may be related to the genes encoding transporter proteins. The results of this work represent important advances in the search for potential microorganisms that can tolerate limonene and that can be used to enable the production of value-added compounds from this terpene