3,016 research outputs found
Climate variability impacts on coastal dune slack ecohydrology
The hydrological regime of freshwater systems plays a crucial role in shaping the dynamics of the different biological communities that inhabit them. Climate change is expected to cause major alterations in the hydrological regime of dune slacks by producing shifts in temperature, precipitation and evapotranspiration. Across seasons, we explore the controls on common water fleas (Cladocera) and aquatic plant communities relative to water level regime, water chemistry, weather and geomorphological setting, in a slack of the Sheskinmore dune system, Co. Donegal, northwest Ireland. Cladoceran abundance and diversity peak in summer, but also vary inter-annually, and drivers for this and hydrological variability are discussed. Vegetation is likewise affected by hydrology in a spatial sense, where distribution follows wet/dry patches of water. Water chemistry is more variable within the same season than across different years, particularly related to the drying out of the slack. Rainfall through 2016-2017 was lower than average and evapotranspiration showed higher values than average for the same time period. The influence on the slack of this decreased precipitation extended across successive seasons. The water table is the most important driver of slack ecology, with incidence on biological communities expressed by the increased variability inter-annually, as opposed to seasonal variation
Dactylorhiza elata, Stately Dactylorhiza
Mediterranean regional assessment: Near Threatened (NT)
The species is found from southwestern Europe and northwestern Africa. In two countries within the Mediterranean distribution (France and Portugal) populations or habitat of this species have declined by more than 30% over three generations. In another two countries (Algeria and Morocco) a similar decline is suspected but cannot yet be confirmed, and in Spain populations appear to be relatively abundant however there is no information on population trends. Elsewhere the species is known only from singlesites in Sardinia and Tunisia. whilst the extent of occurrence is very large, the area of occupancy (AOO) is possibly restricted however distribution data are inadequate to confirm the AOO.
Therefore whilst the rate of decline cannot be measured throughout the range of the species, the Mediterranean population decline is confirmed, it is ongoing and is not reversible, consequently this species is close to classification as Vulnerable (A2c and A4c). Further to this, if monitoring data become available to provide an indication of population trends in Spain and these show that it is in decline then it is clear that the species should be considered threatened at both the Mediterranean and global scales. This species is therefore classed as Near Threatened, approaching Vulnerable (A2c+4c)
European Dream. “Keep bangin’ on the wall”
This paper discusses ideas around European identity, the ideal of free movement, and the building of ‘Fortress Europe’ through artistic work I was developing between 2005 and 2006, and endorses feminist theorist Rosi Braidotti’s idea of “becoming minoritarian” as an antidote to building an European identity based on old and new xenophobic and racist ideas, supported through my experience of leading the feminist exhibition project All My Independent Wo/men between 2005 and 2013, as a similar project of operating from the margin as a place of potentiality.info:eu-repo/semantics/publishedVersio
Os recursos geotérmicos de baixa entalpia em Portugal Continental e seu tipo de aproveitamento
Verification of distributed algorithms with the Why3 tool
Dissertação de mestrado integrado em Informatics EngineeringNowadays, there currently exist many working program verification tools however, the developed tools are mostly limited to the verification of sequential code, or else of multi-threaded shared-memory programs. Due to the importance that distributed systems and protocols play in many systems, they have been targeted by the program verification community since the beginning of this area. In this sense, they recently tried to create tools capable of deductive verification in the distributed setting (deductive verification techniques offer the highest degree of assurance) and claim to have achieved impressive results. Thus, this dissertation will explore the use of the Why3 deductive verification tool for the verification of dis tributed algorithms. It will comprise the definition of a dedicated Why3library, together with a representative set of case studies. The goal is to provide evidence that Why3 is a privileged tool for such a task, standing at a sweet spot regarding expressive power and practicality.Nos dias de hoje, possuímos diversas ferramentas de verificação, ferramentas essas limitadas à verificação de código sequencial, ou então de programas multi-thread de memória partilhada. Devido à importância que os sistemas e protocolos distribuídos desempenham em muitos sistemas, estes foram alvos por parte da comunidade de verificação de programas desde o início desta área. Neste sentido, recentemente tentaram criar ferramentas capazes de realizar a verificação dedutiva no ambiente distribuído (técnicas de verificação dedutiva que oferecem o mais elevado grau de segurança) e afirmam ter alcançado resultados impressionantes. Assim, esta dissertação irá explorar o uso da ferramenta de verificação dedutiva Why3 com o propósito de verificar algoritmos distribuídos. Irão ser desenvolvidos modos e modelos da biblioteca Why3do, juntamente com um conjunto representativo de casos de estudos. O objetivo é fornecer evidências de que Why3 é uma ferramenta privilegiada para esta tarefa, estando no ponto ideal na relação poder expressivo e praticabilidade.This work is financed by the ERDF – European Regional Development Fund through the North Portugal
Regional Operational Programme - NORTE2020 Programme and by National Funds through the Portuguese
funding agency, FCT - Fundação para a Ciência e a Tecnologia within project NORTE-01-0145-FEDER-028550-
PTDC/EEI-COM/28550/2017
Habitat Variation in Vernal Pool Ecosystems on Both Sides of the Strait of Gibraltar
We studied vernal pool (VP) ecosystems along a latitudinal gradient crossing the Strait of Gibraltar in order to determine its role in the distribution of VP plant communities. We analyzed flora, vegetation, physical–chemical water parameters, and climatic data from two vernal pool areas on both the European (Iberian) and African (Moroccan) sides of the Strait. Despite the minor distance between both territories, the pools clearly differed in species composition and ecology. However, they showed a similar vegetation zonation in growth forms, including isoetid, batrachiid, and helophytic vegetation. The distribution of the plant communities was related to nutrient load, temperature, and precipitation. Water nitrate concentration was higher in Morocco, where VPs are characterized by Isoetes velata subsp. adspersa and Ranunculus saniculifolius communities. Iberian VPs had lower water nitrate content, and were characterized by Isoetes velata subsp. velata and Ranunculus peltatus communities. We think this nutrient difference is likely to be caused by the different land management regime on each side of the Strait, with more intensive agriculture in Morocco. Long-term (historical) and present-day (ecological) processes have been proposed to account for the habitat variation in vernal pool ecosystems on both sides of the Strait of Gibraltar
Manipulação dos resultados nas PME´s Portuguesas: O caso das empresas em insolvência financeira
A literatura existente relata que existem diversos incentivos para a prática da manipulação
dos resultados, através dos accruals discricionários. Estes indicam que as principais
motivações prendem-se na minimização do pagamento do imposto (motivo fiscal) e o
acesso ao financiamento em condições atrativas (motivo financiamento) de modo a
influenciar a perceção do mercado acerca da viabilidade e credibilidade da empresa.
O objetivo deste estudo consiste em especificar um modelo que permita analisar a
manipulação dos accruals discricionários e identificar o efeito moderador que a
probabilidade de insolvência financeira poderá ter uma sobre as variáveis que estão
associadas às motivações de financiamento e fiscal. Utilizou-se uma amostra de PME’s
portuguesas, entre 2003 e 2012, para investigar se este tipo de empresas tende a manipular
mais a componente discricionária dos accruals quando a probabilidade de insolvência é
maior. Como proxy da manipulação dos resultados utilizou-se os accruals discricionários
e para estimar a probabilidade de insolvência financeira associada a cada período para
cada empresa utilizou-se um método regressão logística.
Os resultados confirmam que os gestores tendem a manipular os seus resultados de acordo
com grau de alavancagem da empresa, no sentido de conseguirem obter mais
financiamento junto da banca e/ou pelo menos conseguir a sua renovação. Não se
encontrou evidências de que os gestores manipulem os accruals com o objetivo de
minimização do imposto ou que esse tipo de manipulação seja superior nas empresas que
estejam numa situação de dificuldade financeira. Pelo contrário, o facto de uma empresa
enfrentar uma elevada probabilidade de insolvência parece reduzir a sua propensão à
manipulação dos resultados, talvez porque se uma empresa estiver com problemas de
solvência, a obtenção de crédito bancário adicional tornar-se-á muito difícil, pelo que em
alternativa buscará uma progressiva substituição de crédito bancário por crédito
comercial.ABSTRACT:
The existing literature reports that there are several incentives for the practice of earnings
management, through discretionary accruals. These indicate that the main motivations are
reducing the payment of income tax (tax motive) and being able to access to finance under
attractive conditions (financing motive), in order to influence the market perception of
the viability and credibility of the company.
The objective of this study is to specify a model that allows to analyzing the manipulation
of discretionary accruals and to identify a moderating effect that would allow the study
of the influence of a probability financial insolvency on the variables that are associated
with a financial and fiscal motivation. A sample of Portuguese SMEs, between 2003 and
2012, was used to investigate whether Portuguese SMEs tend to manipulate the
discretionary accruals more intensively in a situation of financial distress.
As a proxy for the manipulation of results, we used the discretionary accruals and to
estimate the probability of financial insolvency associated with each period for each
company, we used a logistic regression method.
The results suggest the degree that managers tend to manipulate their results it is closely
related with the firms’ financial leverage, in order to obtain more or rollover the financing
from the banks. No evidence was found to support that managers use accruals to the
minimizing tax and also the results show no evidence that this type manipulation is
superior in companies in a situation of financial distress.
In contrast, an increased probability of financial insolvency seems to reduce the
propensity to manipulate the results. This occurs because if they are likely to have
solvency problems, obtaining additional bank credit will become very difficult, so there
will be a gradual substitution of bank credit for commercial credit
World Health Organization guidelines, the COVID-19 pandemic, and transnational law
The reflections within this paper discuss the importance of transnational law, following the onset of the COVID-19 pandemic. In addition, considerations are made about the transnational law produced by the World Health Organisation (“WHO”) against COVID-19. Also, an analysis will be made of the central categories and their relationship with the prefix “trans” and transnational law. Subsequently, the WHO as an entity is discussed along with its emergence and performance in the elaboration of a transnational legal framework, which is to be considered when internalising its guidelines by each Member State. In the context of final considerations, it is emphasised that, in addition to the importance that should be attributed to transnational law, the work of WHO, as a transnational actor, practices materialised acts such as transnational law, both in terms of guidance and in connection with public health matters. The methodology used was based on the inductive method, using the bibliographic research
Scientific study of an 18th century portuguese painting on canvas and their old restoration: PROBLEMS of date and authenticity of the current image
A Portuguese painting of the 18th century, from the collection of the National Library of Portugal, restored in 1864, was studied with the aim of better understanding the practice of restoration in Portugal in the late 19th and early 20th centuries. Initial observations suggested that it had been subjected to significant changes, due to the existence of an extensive decorative bar at the bottom of the painting and an inscription with calligraphy that seemed to suggest being of the 19th century. However, the scientific study carried out with the use of a set of analytical techniques leads to the conclusion that, essentially, the current image is consistent with the original image, although a thick layer of varnish and several localized repaints were observed. However, the inscription does not seem to be original.info:eu-repo/semantics/publishedVersio
Optimisation and design of post-tensioning anchorage corner blisters in concrete box girder bidges
The design of anchorage blisters of internal continuity post-tensioning tendons of bridges
built by the cantilever method, presents some peculiarities, not only because they are
intermediate anchorages but also because these anchorages are located in blisters, so the
prestressing force has to be transferred from the blister the bottom slab and web of the
girder.
The high density of steel reinforcement in anchorage blisters is the most common reason
for problems with concrete cast in situ, resulting in zones with low concrete compacity,
leading to concrete crushing failures under the anchor plates. A solution may involve
improving the concrete compression and tensile strength.
To meet these requirements a high-performance fibre reinforced self-compacting mix-
ture (HPFRC) was used in anchorage corner blisters of post-tensioning tendons, reducing
the concrete cross-section and decreasing the reinforcement needed.
To assess the ultimate capacity and the adequate serviceability of the local anchorage
zone after reducing the minimum concrete cross-section and the confining reinforcement,
specified by the anchorage device supplier for the particular tendon, load transfer tests
were performed.
To investigate the behaviour of anchorage blisters regarding the transmission of stresses
to the web and the bottom slab of the girder, and the feasibility of using high performance
concrete only in the blister, two half scale models of the inferior corner of a box girder
existing bridge were studied: a reference specimen of ordinary reinforced concrete and a
HPFRC blister specimen. The design of the reinforcement was based in the tensile forces
obtained on strut-and-tie models.
An experimental program was carried out to assess the models used in design and to
study the feasibility of using high performance concrete only in the blister, either with
casting in situ, or with precast solutions.
A non-linear finite element analysis of the tested specimens was also performed and
the results compared
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