A tributação da economia digital

Vivemos hoje num mundo globalizado. A rápida evolução e desenvolvimento das tecnologias da informação e comunicação proporcionaram o surgimento de novas formas de organização empresarial e novos modelos de negócio. A digitalização económica tem como principal característica a desmaterialização do processo económico, resultando numa cada vez menor dependência de presença física. Desta desmaterialização da economia resultam grandes desafios para a tributação direta, na medida em que os atuais elementos de conexão foram pensados e elaborados para uma realidade fortemente assente na fisicalidade do comercio tradicional. Primeiramente é fundamental analisarmos os principais princípios de Direito Fiscal Internacional, por forma a podermos compreender melhor de que forma o Direito Fiscal Internacional foi pensado para lidar com os problemas de tributação internacional. Posteriormente abordaremos os traços essenciais da economia digital, e de que forma é que contribuiu para o surgimento de novos desafios fiscais. Finalmente, veremos que medidas estão em cima da mesa para combater os desafios provocados pela economia digital, nomeadamente a criação de um novo elemento de conexão, proposto pela OCDE, no âmbito do projeto BEPS.We live in a globalized world today. The rapid evolution and development of information and communication technologies has led to the emergence of new forms of business organization and new business models. Economic digitization has as its main characteristic the dematerialisation of the economic process, resulting in a less and less reliance on physical presence. This dematerialization of the economy presents great challenges for direct taxation, as the current nexus rules were thought and elaborated for a reality strongly based on the physicality of traditional commerce. Firstly, it is essential to analyse the main principles of International Tax Law, so that we can better understand how International Tax Law was designed to deal with the challenges of international taxation. Then, we will address the essential features of the digital economy, and how it contributed to the emergence of new fiscal challenges. Finally, we will see what measures are on the table to tackle the challenges caused by the digital economy, namely the creation of new nexus rules, proposed by the OECD, within the scope of the BEPS project

Intelligent Logistics Management in Industry 4.0: An Application Based on an Automated Intelligent Vehicle

Companies that faces transport challenges and require logistics efficiency need to implement solutions based on automation, provided in Industry 4.0. Intelligent Logistics Management, satisfying the demanding requirements of the customer, using new technologies and advanced tools to control and to act along the supply chain are mandatory. To address this topic, this paper presents an application of an Automated Intelligent Vehicle.info:eu-repo/semantics/publishedVersio

Improvement of planning and time control in the project management of a metalworking industry - case study

Due to the competitiveness in the job shop nature of the metalworking industry, project management plays an important role in improving performance, efficiently and effectively managing its performance. Many of the generic problems observed in project management in metalworking industries were in the domain of document management, communication, multiple projects simultaneously, organizational structure, and poorly time estimation of project activities. The aim of this study was to improve the planning and time control in the project management of a metalworking industry in order to reduce the delivery delays. Using the existing data, an analysis of the project management process was carried out with the view to optimize the production system. In order to meet the established objectives, some of the project management tools were used, such as the Ishikawa diagram, PERT (three points estimating times), Monte Carlo simulation, as well as the involvement of people in the estimation and sequencing of activities, and holding weekly meetings to ensure the alignment of professionals. After the implementation of the actions proposed for the production process, there were gains of 50% and 38% in the average of deviations of times for two different projects of the case study and the Monte Carlo gave the best approximation.info:eu-repo/semantics/publishedVersio

Ingestion of Non-digestible Carbohydrates From Plant-Source Foods and Decreased Risk of Colorectal Cancer: A Review on the Biological Effects and the Mechanisms of Action

The hypothesis that links the increase in the intake of plant-source foods to a decrease in colorectal cancer (CRC) risk has almost 50 years. Nowadays, systematic reviews and meta-analysis of case-control and cohort studies confirmed the association between dietary patterns and CRC risk, in which the non-digestible carbohydrates (NDC) from plant-source foods are known to play beneficial effects. However, the mechanisms behind the physicochemical properties and biological effects induced by NDC on the decrease of CRC development and progression remain not fully understood. NDC from plant-source foods consist mainly of complex carbohydrates from plant cell wall including pectin and hemicellulose, which vary among foods in structure and in composition, therefore in both physicochemical properties and biological effects. In the present review, we highlighted the mechanisms and described the recent findings showing how these complex NDC from plant-source foods are related to a decrease in CRC risk through induction of both physicochemical effects in the gastrointestinal tract, fermentation-related effects, and direct effects resulting from the interaction between NDC and cellular components including toll-like receptors and galectin-3. Studies support that the definition of the structure-function relationship—especially regarding the fermentation-related effects of NDC, as well as the direct effects of these complex carbohydrates in cells—is crucial for understanding the possible NDC anticancer effects. The dietary recommendations for the intake of NDC are usually quantitative, describing a defined amount of intake per day. However, as NDC from plant-source foods can exert effects that vary widely according to the NDC structure, the dietary recommendations for the intake of NDC plant-source foods are expected to change from a quantitative to a qualitative perspective in the next few years, as occurred for lipid recommendations. Thus, further studies are necessary to define whether specific and well-characterized NDC from plant-source foods induce beneficial effects related to a decrease in CRC risk, thereby improving nutritional recommendations of healthy individuals and CRC patients

projecto interdisciplinar/metodologias integradas

Depois de descrever e fundamentar a concepção do PIMI (Projecto Interdisciplinar/Metodologias integradas), apresenta-se um conjunto de intervenções elaboradas em equipes de 2 a 3 professores da ESELx referentes a projectos realizados nos jardins de infância cooperantes da prática pedagógica ao longo do ano lectivo de 2008/09. Com estas breves apresentações pretende-se cruzar a visão inter/multidisciplinar inerente ao trabalho de projecto com crianças (Katz e Chard, 2009) com os saberes e reflexões específicos das diferentes metodologias relativas às áreas de conteúdo tal como estão expressas nas Orientações Curriculares para a Educação Pré-Escolar (1997/2002). Apresentam-se reflexões a duas ou três mãos sobre projectos específicos que conduzem a uma visão crítica sobre como se constrói a transversalidade e a especificidade no currículo, isto é, como se constrói o conhecimento (Roldão, 2004). Finalmente, apontam-se alguns dados avaliativos do processo e tecem-se desafios finais e implicações para a supervisão da prática profissional do 2º ciclo de formação (Bolonha), à luz do Decreto-Lei nº 47 /2007 de 22 de Fevereiro. O Projecto Interdisciplinar/Metodologias Integradas (PIMI) dos cursos de Formação Inicial de Educadores de Infância da ESELx, na sua concepção original, terminará no ano lectivo de 2009/2010

Understanding the phase and solvation behavior of fluorinated ionic liquids

the contract of Individual Call to Scientific Employment Stimulus 2021.01432.CEECIND (A.B.P.) Additional partial support has been provided by Khalifa University of Science and Technology through project RC2-2019-007. Publisher Copyright: © 2022 The AuthorsFluorinated ionic liquids (FILs) are defined as molecules having fluorinated tags equal to or longer than 4 carbon atoms in the anion and/or cation structures. They present nanosegregated domains making them 3-in-1 solvents with exceptional properties, including an attractive solubility power. This work is an important contribution towards understanding the current research on the phase behavior of FILs, which may be used as task-specific materials for industrial applications. An overview of the main works published in the last two decades is presented, concerning gas solubility in FILs, the application of membranes to improve the gas absorption in FILs, and the use of modeling approaches to ease the application of FILs in gas capture and separation processes, with emphasis on the relationship between the structural properties and their performance. Contributions concerning the liquid-liquid and solid-liquid equilibria behavior of FILs, including the liquid-liquid equilibria (LLE) of FILs in water and perfluoroalkanes, and the solid-liquid equilibria (SLE) of solid FILs in water and mixtures of FILs are also presented. Regarding the absorption of gases in FILs, a careful analysis of the published works reveals that: (1) an optimal density of fluorine atoms in FILs structure is required to positively impact the absorption of different gases, (2) the functionalization of membranes can be also a useful method to improve the performance in separation processes, and (3) modeling tools can ease the screening of the features that promote the absorption of gases by FILs. The study of FILs LLE showed a rich phase behavior with water and perfluoroalkanes and the enhanced surfactant power of FILs, which is highly dependent on the length of the hydrogenated and fluorinated side chains. Finally, studying the SLE of FILs mixtures allowed the formation of deep eutectic systems that enlarges the applicability of FILs.publishersversionpublishe

Fluorinated Ionic Liquids as Task-Specific Materials: An Overview of Current Research

This chapter is focused on the massive potential and increasing interest on Fluorinated Ionic Liquids (FILs) as task-specific materials. FILs are a specific family of ionic liquids, with fluorine tags equal or longer than four carbon atoms, that share and improve the properties of both traditional ionic liquids and perfluoro surfactants. These compounds have unique properties such as three nanosegregated domains, a great surfactant power, chemical/biological inertness, easy recovery and recyclability, low surface tension, extreme surface activity, high gas solubility, negligible vapour pressure, null flammability, and high thermal stability. These properties allied to the countless possible combinations between cations and anions allow the design and development of FILs with remarkable properties to be used in specific applications. In this review, we highlight not only the unique thermophysical, surfactant and toxicological properties of these fluorinated compounds, but also their application as task-specific materials in many fields of interest, including biomedical applications, as artificial gas carries and drug delivery systems, as well as solvents for separations in engineering processes

ENDOVASCULAR ANEURISM REPAIR (EVAR) — CONSIDERATIONS ON CURRENT FOLLOW-UP STRATEGIES

Abdominal aortic aneurysm (AAA) is a cumbersome pathology, with catastrophic consequences when not properly diagnosed and treated. Nowadays, EVAR became an established treatment option for AAA, with better perioperative outcomes when compared to open surgery, and is quickly gaining a position of preference among the patients. However, the occurrence of endoleaks is described as the most common adverse event associated to EVAR. Consequently, we review the definition and classification of endoleaks as well as their potential risks and management. Nonetheless, according to the current follow-up protocols of ESVS, this technique requires an extensive imaging follow-up, usually by means of computed tomographic angiography (CTA), which carries increased economic cost and leads us to discuss related great radiation hazards. Concerning the latter, we also review the selected studies and we concluded that the first month CTA is the single most important imaging exam for patients’ prognosis and, once no complications are found, other reviewed imaging follow-up strategies should be undertaken to minimize radiation exposure and yet further risks for the patients. Therefore, this article establishes an overview about the current evidence and future strategies on EVAR imaging follow-up

Sexual function after anterior vaginal wall prolapse surgery

OBJECTIVE: The aim of this study was to compare female sexual function after surgical treatment of anterior vaginal prolapse with either small intestine submucosa grafting or traditional colporrhaphy. METHODS: Subjects were randomly assigned, preoperatively, to the small intestine submucosa graft (n = 29) or traditional colporrhaphy (n = 27) treatment group. Postoperative outcomes were analyzed at 12 months. The Female Sexual Function Index questionnaire was used to assess sexual function. Data were compared with independent samples or a paired Student's t-test. RESULTS: In the small intestine submucosa group, the total mean Female Sexual Function Index score increased from 15.5±7.2 to 24.4±7.5 (p<0.001). In the traditional colporrhaphy group, the total mean Female Sexual Function Index score increased from 15.3±6.8 to 24.2±7.0 (p<0.001). Improvements were noted in the domains of desire, arousal, lubrication, orgasm, satisfaction, and pain. There were no differences between the two groups at the 12-month follow-up. CONCLUSIONS: Small intestine submucosa repair and traditional colporrhaphy both improved sexual function postoperatively. However, no differences were observed between the two techniques.Universidade Federal de São Paulo (UNIFESP) Department of Gynecology Section of Urogynecology and Pelvic SurgeryUNIFESP, Department of Gynecology Section of Urogynecology and Pelvic SurgerySciEL

Wear and surface residual stress evolution on twin-disc tests of rail/wheel steels

Twin disc tribological tests were performed in wheel and rail materials, with specimens taken from a Spanish AVE train wheel and a UIC60 rail, in a program intended to characterize their contact fatigue behavior. The X-ray diffraction technique was used to characterize the residual stress distribution at the initial and damaged stages, as well as in intermediate stages, since existing residual stresses in the surface layers of the railways steels and its evolution during contact loading can have a major influence on crack initiation and propagation