Paraísos fiscais: prejuízos e benefícios

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor José Campos AmorimO presente estudo tem por tema os paraísos fiscais: prejuízos e benefícios, tendo por intuito e objetivo fazer uma análise mais pormenorizada e abrangente, de modo a sensibilizar e ajudar na perceção do quotidiano, sobre um tema com relevância cada vez mais predominante a nível global. São abordadas questões essenciais quanto ao conceito e compreensão do que se entende por paraíso fiscal, assim como referência às suas caraterísticas, aos seus efeitos catastróficos, o sigilo bancário, fiscal e societário, passando pelos tratados internacionais contra a dupla tributação, medidas tomadas, recomendações feitas da GAFI, trabalhos da OCDE e protocolos estabelecidos entre os estados fiscais. Foi referido o caso de Portugal, como o caso da Zona Franca da Madeira, dos vistos dourados, das convenções celebradas por Portugal com diversos países. Também foram analisados os diversos tipos de operações mais comuns offshore, assim como os crimes mais associados à utilização abusiva dos paraísos fiscais, como, por exemplo, o branqueamento de capitais. Retratou-se, alguns exemplos de casos concretos reais ocorridos e a elaboração de alguns casos práticos.The present study is the topic of tax havens: benefits and losses, with the intention and objective to make a more detailed and comprehensive analysis in order to raise awareness and help the perception in everyday life, on a topic with relevance increasingly prevalent globally. Essential questions are addressed regarding the concept and understanding of what is meant by tax haven, as well as their reference features, its catastrophic effects, banking, taxation and corporate secrecy, passing by international treaties against double taxation measures, recommendations made the FATF, OECD jobs and protocols established between tax states. Portugal was the case above, as the case of the Madeira Free Zone, the golden seen, the agreements concluded by Portugal with several countries. The various types of offshore most common operations, like most crimes associated with abusive use of tax havens, such as money laundering were also analyzed. Retracted, some concrete examples of actual cases occurring and developing some practical cases

Brand marks examination. Empirical study of graphic parts in their relation to contrast, recognition, and memorization

Brand Visual Identity is an identification system that, with flexibility, ensures the unity and coherence of visual communication (in multiple media: physical as products, objects, or graphics; architectural and ambiance; audio-visual; digital and virtual). Brand Marks occupy a top place in the good performance of most Brand Visual Identity systems, even when these rely more on imagery and use Brand Marks with less expressiveness. In dynamic Visual Identity systems, the Brand Marks may constitute themselves as systems within the Brand Visual Identity supersystem. This study aims to dissect existing brand marks, focusing on how the graphic components (symbol, logotype) are designed, prioritised, and correlated to achieve differentiation, contrast, recognition, and memorisation. This include an empirical examination based on direct observation and exploration and in survey by questionnaire with a sample of 400 participants, aiming at the definition of design principles to aid the design of Brand Marks and to be considered in the definition of the “map of competitors” tool, which intends to aid in the analysis of multiple visual identities competing in the same market or segment.info:eu-repo/semantics/publishedVersio

iD124 - ACTIDEF Avaliação computacional e tecnológica integrada do desempenho e funcionalidade de cidadãos com incapacidades músculo-esqueléticas

Neste artigo descrevem-se as actividades desenvolvidas no âmbito do projecto iD124 (Pos-C 242/4.2/C/REG) visando a criação de um centro de recursos computacionais e tecnologicos integrados para a avaliação do desempenho e funcionalidade associados ao movimento humano. São descritas as fases do projecto e a metodologia utilizada e apresentados os resultados das fases de validação e integração do equipamento considerando 5 sujeitos sem alterações do movimento bem como a preparação da fase de testes piloto a efectuar com 9 sujeitos com alterações do movimento. Descrevem-se também as características dos equipamentos integrados, protocolos e pressupostos de análise. Conclui-se que o centro de recursos computacionais Laboratório de Análise do Movimento dispõe do equipamento e metodologia de análise adequados aos fins previstos conforme divulgado no site do projecto em www.crpg.pt/actidef/

O potencial das estratégias da arquitectura vernácula portuguesa para a construção sustentável

A arquitetura vernácula carateriza-se por apresentar uma estreita relação com as condições dos locais onde se encontra inserida — clima, materiais, economia, cultura, entre outros. O contexto português é profuso nas manifestações arquitetónicas vernáculas e no leque de estratégias passivas usadas nas diferentes regiões para favorecer os efeitos benéficos do clima e para mitigar os efeitos nefastos do mesmo. As estratégias de adaptação ao meio envolvente presentes nestas construções, caraterizadas pela simplicidade, funcionamento passivo e reduzido impacte ambiental, são particularmente relevantes para os desafios que a construção contemporânea enfrenta, permitindo a redução da dependência em energia de fontes não-renováveis. Neste artigo é apresentado um conjunto de estratégias solares passivas usadas em edifícios vernáculos de duas zonas climáticas distintas - o Alto Alentejo e o Minho - e é avaliado o desempenho térmico dos mesmos durante as estações do ano às quais as estratégias pretendem responder. Do estudo é possível afirmar que as estratégias de arrefecimento passivo são eficazes para garantir as condições de conforto durante o verão sem o auxílio de sistemas mecânicos de climatização; e que a inércia térmica forte dos casos de estudo permite que as temperaturas interiores sejam mais estáveis que as exteriores.Fundação para a Ciência e a Tecnologia (FCT) - EXPL/ECM-COM/1801/201

Part I: A systematic review of sampling and motor tasks

The purpose of this study was to review the methods used to analyze the kinematics of upper limbs (ULs) of healthy and poststroke adults, namely specificities of sampling and motor tasks. A database of articles published in the last decade was compiled using the following search terms combinations: (“upper extremity” OR “upper limb” OR arm) AND (kinematics OR motion OR movement) AND (analysis OR assessment OR measurement). The articles included in this review (1) had the purpose to analyze objectively a three-dimension kinematics of ULs, (2) studied functional movements or activities of daily living (ADL) involving uppers limbs, and (3) studied healthy and/or poststroke adults. Fourteen articles were included (four studied a healthy sample, three analyzed poststroke patients, and seven examined both poststroke and healthy participants). Most of the recommended demographic and stroke information, such as some pre existing conditions to stroke, initial stroke severity, and stroke location, were not collected by all or most of the articles. Time poststroke onset was presented in all articles but showed great variability. Few articles identified anthropometric characteristics and adjusted task environment to them. Most of the samples were composed mainly by males and had a low mean age, which does not represent poststroke population. Most articles analyzed “functional movements”, namely simulations of ADL. Future research should identify the recommended information to allow an adequate stratification. Acute phase after stroke, real ADL with different complexities, and ipsilesional UL should be studied.info:eu-repo/semantics/publishedVersio

Passing between : problemáticas da identidade em Orlando de Virginia Woolf e na adaptação de Sally Potter

Nesta dissertação analisa-se comparativamente os modelos de desconstrução do sujeito em Orlando de Virginia Woolf e na sua adaptação para o cinema pela realizadora Sally Potter. Partindo de abordagens críticas anteriores da novela - informadas por teorias pós-estruturalistas e pós-modernas, que fornecem alguns dos pressupostos iniciais - realiza-se uma leitura do texto de Virginia Woolf à luz do paradigma de desconstrução queer das identidades normativas, na linha do pensamento teórico de Judith Butler. Esta análise permite uma re-leitura da novela e serve de base para um modelo de interpretação comparatista da re-escrita cinematográfica realizada por Sally Potter, também este apontando para uma crítica de uma visão essencialista e heteronormativa das identidades

Derivatives of Trimethoxybenzoic Acid and Gallic Acid as Potential Efflux Pump Inhibitors: In Silico and In Vitro Studies

The overexpression of efflux pumps is one of the strategies used by bacteria to resist antibiotics and could be targeted to circumvent the antibiotic crisis. In this work, a series of trimethoxybenzoic acid derivatives previously described as antifouling compounds was explored for potential antimicrobial activity and efflux pump (EP) inhibition. First, docking studies on the acridine resistance proteins A and B coupled to the outer membrane channel TolC (AcrAB-TolC) efflux system and a homology model of the quinolone resistance protein NorA EP were performed on 11 potential bioactive trimethoxybenzoic acid and gallic acid derivatives. The synthesis of one new trimethoxybenzoic acid derivative (derivative 13) was accomplished. To investigate the potential of this series of 11 derivatives as antimicrobial agents, and in reverting drug resistance, the minimum inhibitory concentration was determined on several strains (bacteria and fungi), and synergy with antibiotics and EP inhibition were investigated. Derivative 10 showed antibacterial activity against the studied strains, derivatives 5 and 6 showed the ability to inhibit EPs in the acrA gene inactivated mutant Salmonella enterica serovar Typhimurium SL1344, and 6 also inhibited EPs in Staphylococcus aureus 272123. Structure-activity relationships highlighted trimethoxybenzoic acid as important for EP inhibitory activity. Although further studies are necessary, these results show the potential of simple trimethoxybenzoic acid derivatives as a source of feasible EP inhibitors

Incentives and restrains related to the development of an enotourism destination : a new institutional economics approach

This paper aims at analysing the way institutions, under the approach of New Institutional Economics, incentivize or restrict the development of a wine tourism destination. This is a case study conducted in Vale dos Vinhedos, Rio Grande do Sul, Brazil, which is the main wine tourism destination in the country. A documental analysis was held along with interviews with 13 representative organizations (public and private) of wine and tourism sectors in the region. In the study, it was observed that wine tourism in Vale dos Vinhedos, lacks formal institutions, being solidly based on informal institutions, in other words, cultural region’s patterns. Additionally, the entry of new tourism players, with a different mindset, creates conflicts and institutional pressure, especially related to land usage. It can be observed that leadership structures connected to these sectors have put effort to promote the destination. However, there is little formal institutional incentive. Thus, to solve these bottlenecks, it is recommended that the formulation of incentive policies be coherent with the informal institutional structure of the region, that they support local entrepreneurship, aiming at wine tourism dynamization in small properties, the definition of a shared destiny view and the roles of different segments of governance

New Chalcone–Triazole Hybrids with Promising Antimicrobial Activity in Multidrug Resistance Strains

Resistance to antibiotics is an emerging problem worldwide, which leads to an increase in morbidity and mortality rates. Several mechanisms are attributed to bacterial resistance, overexpression of efflux pumps being one of the most prominent. As an attempt to develop new effective antimicrobial drugs, which could be able to act against resistant bacterial strains and considering the antimicrobial potential of flavonoids and triazolyl flavonoid derivatives, in particular chalcones, a small library of chalcone derivatives was synthesized and evaluated for its potential to act as antimicrobials and/or adjuvants in combination with antibiotics towards resistant bacteria. Although only compound 7 was able to act as antibacterial, compounds 1, 2, 4, 5, 7, and 9 revealed to be able to potentiate the activity of antibiotics in resistant bacteria. Moreover, five compounds (3, 5–8) demonstrated to be effective inhibitors of efflux pumps in Salmonella enterica serovar Typhimurium SL1344, and four compounds (1, 3, 7, and 10) showed higher ability than reserpine to inhibit biofilm formation of resistant Staphylococcus aureus 272123. Together, our results showed the potential of these compounds regarding reversion of bacterial resistance

Brand marks examination. Empirical study of graphic parts in their relation to contrast, recognition, and memorisation

Brand Visual Identity is an identification system that, with flexibility, ensures the unity and coherence of visual communication (in multiple media: physical as products, objects, or graphics; architectural and ambiance; audio-visual; digital and virtual).Brand Marks occupy a top place in the good performance of most Brand Visual Identity systems, even when these rely more on imagery and use Brand Marks with less expressiveness. In dynamic Visual Identity systems, the Brand Marks may constitute themselves as systems within the Brand Visual Identity supersystem.This study aims to dissect existing brand marks, focusing on how the graphic components (symbol, logotype) are designed, prioritised, and correlated to achieve differentiation, contrast, recognition, and memorisation. This include an empirical examination based on direct observation and exploration and in survey by questionnaire with a sample of 400 participants, aiming at the definition of design principles to aid the design of Brand Marks and to be considered in the definition of the "map of competitors" tool, which intends to aid in the analysis of multiple visual identities competing in the same market or segment