5,271 research outputs found
Controlo interno na Administração Local implantação de um novo procedimento numa Autarquia
Trabalho de Projeto
Apresentado ao Instituto de Contabilidade e Administração do Porto para
a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre
Carlos Mendes e coorientação da Engª Sónia RodriguesA importância das actividades de gestão de risco e de bom governo, tem vindo a aumentar com a crescente internacionalização e globalização da economia, o aumento da competitividade e as constantes alterações no ambiente empresarial, importância esta que se tem estendido também às entidades da Administração Pública. Esta dinâmica e complexidade tem conduzido a reformas administrativas e financeiras nos municípios e a auditoria interna surge como um instrumento, alinhado com a estratégia municipal, que incorpora a gestão de risco no processo de auditoria, contribuindo para que o mesmo se torne mais eficaz, eficiente e fiável. Este processo também tem contribuido para melhorar a transparência da gestão municipal.
O objetivo inicial deste projeto foi analisar a existência e implementação de procedimentos e outros aspetos de auditoria interna nas autarquias, assim como a importância que lhes é atribuída, partindo do enquadramento teórico e normativo da auditoria, com enfoque na auditoria interna e nas normas aplicáveis aos municípios em Portugal.
Pretendia-se, pelas respostas ao inquério enviado aos Municipios, saber da existência de “SAI - Serviços de Auditoria Interna” e se havia alguma relação entre essa existência e a dimensão do Municicpio, e se a implementação do “SCI – Serviço de Controlo Interno” estava interligado com a existência do SAI.
Dado a ausência de respostas por parte dos Municípios ao inquérito enviado, optei por alterar o objeto do trabalho e concentrei-o nos procedimentos de controlo interno da Câmara Municipal do Porto.
Foi efectuada uma análise aos procedimentos de controlo interno existentes na Direção Municipal do Urbanismo da Câmara Municipal do Porto e que tipo de controlo era praticado, que serviu para perceber que não existia um controlo eficaz, o que nos permitiu criar e implementar um novo procedimento para controlo da gestão do economato, que apresentamos e desenvolvemos no “Caso Projeto”. Verifica-se no entanto que ainda há um longo caminho a percorrer no que diz respeito ao desenvolvimento de um modelo de auditoria interna pelos municípios portugueses.The importance of risk management activities and good government, has been increasing with the internationalization and globalization of the economy, competition and the constant changes in the business environment, that also cover the entities of public sector. This dynamic and complexity has led to administrative and financial reforms in municipalities and internal audit is instrumental, aligned with the municipal strategy that incorporates risk management in the audit process, helping it to become more effective, efficient and reliable. This process has also contributed to improve the transparency of municipal management.
The initial objective of this project was to analyze the existence and implementation of procedures and other aspects of internal audit in local government, as well as the importance attached to them. Based on the theoretical and normative framework of the audit, focusing on internal audit and the standards applicable to municipalities in Portugal.
It was intended, for the answers to the questionnaire sent to Municipalities, to know of the existence of "SAI-Internal Audit Services" and if there was any relationship between the existence and size of the Municipality, and if the implementation of the "SCI-Internal Control Service" was connected with the existence of the SAI.
Given the absence of answers from the municipalities to the questionnaire sent, I chose to change the object of work and focused on the internal control procedures of the Câmara Municipal do Porto.
An analysis was carried out on the existing internal control procedures in the Municipal Direction of Urbanism of the Câmara Municipal do Porto and that type of control was practiced, which served to realize that there was no effective control, allowed us to create and implement a new procedure for checking the internal management, to present and develop the "Case project"
It appears however that there is still a long way to go in regards to developing a model of internal audit by the Portuguese municipalities
Gain-lever lasers in optical subcarrier transmission systems
This thesis is concerned with the gain-lever effect in quantum well semiconductor lasers with a view to their application in subcarrier multiplexed fibre optical systems. The increased modulation efficiency and reduced noise figure of the gain-lever laser makes it very attractive for microwave optical transmission. However, their possible application to subcarrier multiplexed systems requires a full assessment of the effects of their intrinsic nonlinearity. With this in view, the first part of the study is dedicated to the modelling of the modulation and noise characteristics of the gain-lever laser based on the single-mode rate equations. These equations also provide an adequate basis for the analysis of the laser intrinsic dynamic nonlinearity. The Volterra series method of nonlinear system theory is then applied to develop analytical models that describe the nonlinear distortion. Both intensity and frequency modulation are useful in gain-lever laser transmitters. Therefore analytical models were developed that account for distortion effects of both the intensity and frequency components of the laser light as well as of a nonlinear optical discriminator. The Volterra theory enables the calculation of both the harmonic and intermodulation distortion power. This measure is used to compare different gain-lever laser transmitters to the conventional DFB laser. Finally, the analytic model is used to investigate both dynamic range constraints and the performance of a gain-lever laser transmitter in a fibre radio subcarrier multiplexed system
Da nova arquitectura europeia da supervisão bancária : considerações a propósito do mecanismo de resolução
Dissertação apresentada à Faculdade de Direito da Universidade de Coimbra no âmbito
do 2º Ciclo de Estudos em Direito (conducente ao grau de Mestre), na área de
especialização em Ciências Jurídico-Forense
Effective restoration of the U_A(1) symmetry with temperature and density
We investigate the full U(3)U(3) chiral symmetry restoration, at
finite temperature and density, on the basis of a quark model which
incorporates the most relevant properties of QCD in this context: explicit and
spontaneous breaking of chiral symmetry and axial U(1) symmetry breaking. A
specific lattice-inspired behavior of the topological susceptibility, combined
with the convergence of chiral partners, signals the onset of an effective
chiral symmetry restoration. The results suggest that the axial part of the
symmetry is restored before the possible restoration of the full
U(3)U(3) chiral symmetry can occur. This conclusion is valid in the
context of both finite temperature and density.Comment: 5 pages, 2 figures; PRD versio
From a simple EHR to the market lead: what technologies to add
Electronic health records (EHRs) can store, capture, and present patient data in an organized way that improves physicians’ workflow and patient care. This makes EHRs key to addressing many of today’s health care challenges. An interdisciplinary review and qualitative study of artificial intelligence, machine learning, natural language processing, and real-time location services in health care was conducted. The results show that in an industry where digitization is key, several recommendations can be made to leverage these technologies in ways that can improve current systems and help EHR vendors become the market lead
Lna santé - the home care pioneer in France
Begun operating in 1992 and today is ready to be bought and to grow massively in the upcoming years .LNA Santé, the fifth French player in the long-term care market ,will be acquired in 2019 in a Private Equity deal and will improve its operations in Europe. This deal is expected to return 3.1 x the money invested by the fund and an internal rate of return of almost 26% with an exit in five years(2023). This successful exit is possible due to an ageing population that is set to in crease demand for dependent care which is reflected in the number of nursing home beds forecasted to double. By the time of exit, the firm will amount €828 Mofre venues and €94 Mof EBITD As treaming from consolidation of operations in the current operating countries–France and Belgium–and an internationalization bet in the Netherlands. It is presumed that this paper will inform how a deal in Private Equity -term care market in Europe is conducted
Plasma Sanitizers on Flexible Substrates
Technologies related to low-temperature plasma have gained tremendous importance in recent years due to the numerous advantages they present. These types of treatments allow modifying surfaces without changing their volume properties, in a durable way and according to affordable processes. The mixture of reactive species that cold plasma produces also makes it possible to disinfect surfaces and treat biological tissues. However, the existing cold plasma production techniques are expensive, polluting, and use rigid components that cannot conform to irregular surfaces. To overcome those limitations, this dissertation's objective consists of production, optimization, and testing plasma generators that take advantage of the principle of dielectric barrier discharge (DBD).
The generators developed were produced by two methods, a laser made shadow mask and inkjet printing process, and consist of a structure with one or two electrodes. Three different types of paper were used as the DBD dielectric layer: two commercial papers used for printed electronics, Felix Schoeller smart type 3 and Powercoat ™ XD 125, and a third one mostly used for drawing purposes, Canson vegetal paper.
It has been proven that generators patterned by a laser made shadow mask and by inkjet printing can generate plasma in a vacuum chamber, in a pressure range of 0.55 to 10.5 Torr (23 to 1400 Pa) and with a power range from 2 to 16W. It is shown that generators with two electrodes can confine plasma better than the ones using a single electrode. Also, it was observed that the gas atmosphere, patterning method, and structure of the paper influences the lifetime of the paper-based generators. Moreover, it was noticed that the generators made with vegetal paper and powercoat XD paper withstand for a longer period of time.
The use of plasma generators for surface modification was tested on different surfaces. The wettability of cork, vegetal paper, and spinach leaf surfaces was assessed for different plasma times.As tecnologias relacionadas com o plasma de baixa temperatura ganharam muita importância nos últimos anos devido às inúmeras vantagens que apresentam. Estes tipos de tratamentos permitem modificar superfícies sem alterar suas propriedades em volume, de forma duradoura e de acordo com processos acessíveis. A mistura de espécies reativas que o plasma frio produz também permite desinfetar superfícies e tratar tecidos biológicos. No entanto, as técnicas de produção existentes são caras, poluentes e utilizam componentes rígidos incapazes de se conformar sob as mais diversas irregularidades.
Com o intuito de responder às limitações apresentadas, o objetivo da presente dissertação consiste na produção, otimização e teste de geradores de plasma que tiram partido do princípio da descarga de barreira dielétrica (DBD). Os geradores desenvolvidos foram produzidos por gravação de padrões a laser e por impressão a jato de tinta, e são compostos por uma estrutura com um ou dois elétrodos. Três tipos de papeis diferentes foram utilizados como camada dielétrica do DBD, dois papéis comerciais usados para eletrónica impressa, Felix Schoeller smart type 3 e Powercoat ™ XD 125, e um terceiro usado principalmente para desenho (papel vegetal Canson).
Foi provado que os geradores padronizados por uma máscara feita a laser e por impressão a jato de tinta podem gerar plasma numa câmara de vácuo segundo uma gama de pressão de 0.55 a 10.5 Torr (23 a 1400 Pa) e com uma gama de potência de 2 a 16W. Comprovou-se também que os geradores com dois elétrodos conseguem confinar melhor o plasma do que os geradores com um único elétrodo. Foi ainda observado que o tipo de gás, o método de padronização e a estrutura do papel influenciam o tempo de vida útil dos geradores. Para além disso, observou-se que os geradores produzidos com papel vegetal e papel powercoat XD conseguem suportar maiores períodos de tempo a gerar plasma.
O uso de geradores de plasma para modificação de superfície foi testado em diferentes superfícies. A molhabilidade das superfícies da cortiça, do papel vegetal e das folhas de espinafre foi avaliada para diferentes tempos de plasma
Relatório de estágio em edição na Porto Editora
Mestrado em Estudos EditoriaisO presente trabalho propõe se apresentar a Divisão Editorial Literária do Porto da Porto Editora e relatar criticamente as actividades que nela desenvolvi no
âmbito do estágio curricular enquadrado no Mestrado em Estudos Editoriais, que decorreu de Janeiro a Fevereiro de 2009.
ABSTRACT: Using the competences acquired throughout the Master in Publishing, this report intends to introduce the Literary Publishing Division of the Porto Editora
as well as to describe and analyse the tasks and activities that I performed in this Publishing Group during the curricular internship of four months that took place from January to April 2009
SARS-CoV-2 and hearing: An audiometric analysis of COVID-19 hospitalized patients
Purpose: COVID-19 associated hearing loss is still an ongoing matter of debate. No original studies exist on audiological effects of SARS-CoV-2 infection in hospitalized patients. The main objective was to determine whether SARS-CoV-2 may affect auditory function in clinically ill COVID-19 patients.
Materials and methods: COVID-19 patients with moderate-severe disease and without prior history of hearing abnormalities were enrolled from a tertiary referral center, and matched with controls. Participants performed an audiometric evaluation, and thresholds were compared.
Results: 120 ears from 60 patients were enrolled. Patients with COVID-19 showed worse mean auditory thresholds starting from 1000 Hz through higher frequencies, when compared to controls (1000 Hz: 18.52 ± 5.49 dB HL in controls vs 25.36 ± 6.79 dB HL in COVID-19, p < 0.001; 2000Hz: 17.50 ± 5.57 dB HL in controls vs 21.96 ± 7.05 dB HL in COVID-19, p = 0.010; 3000Hz: 17.97 ± 8.07 dB HL in controls vs 25 ± 9.38 dB HL in COVID-19, p = 0.003; 4000 Hz: 20.16 ± 10.12 dB HL in controls vs 29.55 ± 11.26 dB HL in COVID-19, p = 0.001; 8000 Hz: 31.09 ± 12.75 dB HL in controls vs 40.71 ± 19.40 dB HL in COVID-19, p = 0.030; Pure Tone Average: 20.42 ± 4.29 dB HL in controls vs 24.85 ± 5.62 dB HL in COVID-19, p = 0.001). Statistical significance persisted after adjusting for confounders such as age, gender and various comorbidities (p < 0.05).
Conclusions: SARS-CoV-2 may affect hearing in COVID-19 patients with moderate-severe disease. Results are in line with the previous suggested effects of COVID-19 on auditory system. This study is expected to encourage further research on this topic.info:eu-repo/semantics/publishedVersio
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