Uniform Examinations in Québec Mathematics Education: An Exploratory Study of the Perspectives of Secondary Mathematics Teachers in a Secondary School in Montréal

Although standardized testing is an educational phenomenon which has been extensively studied, many of the existing studies are large in scale, quantitative in nature, and conducted outside of Québec. Few qualitative studies have examined teacher opinions about the impact of standardized testing on mathematics education in Québec secondary schools. The present exploratory, qualitative, phenomenological case study aims to enrich the current understanding of uniform mathematics exams in the Québec context and potentially inform future research. Teacher opinions and experiences were targeted because teachers are familiar with provincial curriculum, educational standards, desired outcomes, and the uniform exams themselves, plus they interact directly with the students writing the exams. Semi-structured interviews were conducted with seven secondary school mathematics teachers in a single Montréal-area school. Data were analyzed for emerging themes, and results suggest that secondary school math teachers find various aspects of uniform math exams problematic, including multiple-choice questions, marking of short-answer questions, and the overall validity and reliability of exams. Furthermore, results suggest that uniform math exams in Québec have some impact on instruction and learning, specifically in terms of course pacing, the use of old uniform exams as practice, increased student stress, and potentially effects of teaching and/or learning “to the test”, all of which are consistent with findings in related literature

Flavonoids: Antioxidants Against Atherosclerosis

Oxidative stress results from an imbalance between excessive formation of reactive oxygen species (ROS) and/or reactive nitrogen species and limited antioxidant defences. Endothelium and nitric oxide (NO) are key regulators of vascular health. NO bioavailability is modulated by ROS that degrade NO, uncouple NO synthase, and inhibit synthesis. Cardiovascular risk conditions contribute to oxidative stress, causing an imbalance between NO and ROS, with a relative decrease in NO bioavailability. Dietary flavonoids represent a range of polyphenolic compounds naturally occurring in plant foods. Flavonoids are potentially involved in cardiovascular prevention mainly by decreasing oxidative stress and increasing NO bioavailability

Renewable energy mini-grids as the least-cost energy solution for the electrification of off-grid areas : a case study on island electrification in the Philippines

The Philippines is an island archipelago where most of the inhabited islands currently enjoy only limited hours of electricity, generated by unsustainable, expensive and environmentally hazardous diesel powered plants. The core objective of this thesis is to prove that energizing islands in the Philippines through - renewable energy sources - will in the long run be more cost efficient than power generation through conventional diesel power plants. This thesis analyses current government policies and objectives in rural electrification in the Philippines; it also describes the legal framework and incentives available, and feasible business models that enable implementation of hybrid renewable energy mini-grids. The current electrification situation and key stakeholders, specifically in rural electrification and available renewable energy resources in the Philippines, are assessed and put into context with the goal of accelerated implemention of renewable energy mini-grids. An actual case study for the electrification of one specific remote island, using the energy modeling software HOMER, has been conducted. The two HOMER simulations, applying two different sets of future load assumptions, both prove that power generation through renewable energy lowers the cost of generation in the specific island. This thesis shall also contribute to wider implementation of renewable energy power generation systems in the Philippines through contributing to a thorough understanding of the government policies supporting rural electrification, presentation of feasible business models and the evidence that electrification through renewable energy is the least-cost electrification option available.8

Fraude e as suas implicações em auditoria

Mestrado em AuditoriaA presente dissertação tem como objectivo o estudo da fraude e das suas implicações em auditoria, passando pelas principais alterações verificadas na profissão de auditoria, tanto as efectuadas pelas autoridades que regulamentam e supervisionam a profissão, como as efectuadas nos procedimentos de auditoria, passando também pela sensibilidade dos profissionais para com a fraude numa auditoria de demonstrações financeiras. O tema tem especial relevância na sequência dos escândalos financeiros ocorridos nos Estados Unidos, acabando por afectar o mercado Europeu e como não podia deixar de ser, afectando também Portugal. As mudanças no século XXI e o papel da profissão de auditoria têm cada vez mais importância, em economias globais com crises mundiais. Em aproximadamente uma década e meia, as alterações ocorridas em auditoria foram superiores, quando relacionadas com outras verificadas no século anterior. Só desde 2006 a 2014 (ano actual) foram aprovadas três Directivas de auditoria, notando-se uma crescente preocupação das entidades reguladoras da profissão bem como do interesse na actualização das suas normas de forma a dar uma reposta mais imediata e credível, no sentido de poderem contribuir para a retoma da confiança dos mercados cada vez mais agressivos e susceptiveis a ocorrências maiores e esquemas cada vez mais sofisticados de fraude. As diferenças de expectativa criadas entre o que os stakeholders acham ser as responsabilidades e funções dos auditores e as que de facto são as atribuídas à profissão de auditoria, assume-se como um tema e um problema central, aquando da ocorrência de fraude. A perda de confiança dos investidores é afectada em grande escala não só por práticas fraudulentas, como também por saber qual foi o papel do auditor na detecção e mitigação do risco de fraude. A pesquisa bibliográfica efectuada para a realização desta dissertação, de modo a fazer um acompanhamento da evolução do estado da arte, foi desenvolvida com o apoio de livros, jornais, legislação nacional e internacional, artigos, relatórios, normas e estudos. A presente investigação, subordinada ao tema Fraude e suas Implicações em Auditoria, foi realizada através de um questionário dirigido aos Revisores Oficiais de Contas e Sociedades de Revisores Oficiais de Contas, com o intuito de compreender e avaliar se após os escândalos financeiros e a crise do subprime, as alterações efectuadas pelas autoridades que regulamentam e supervisionam a profissão, e as alterações ocorridas no âmbito e nos procedimentos de auditoria estão a ser correctamente aplicadas.This thesis aims the study of fraud and its implications on audit, going through major changes in the auditing profession, both made by the authorities that regulate and supervise the profession as the audit procedures performed, well past the professionals with sensitivity to fraud in an audit of financial statements. The theme is especially relevant in the wake of the great financial scandals in the US, which mainly affected the European market and it could not be also affecting Portugal. Changes in the XXI century and the role of the auditing profession, have become increasingly important in global economies with global crises. In about a decade and a half, those changes in the audit were higher when related to other observed in the previous century. Only from 2006 to 2014 (current year) were adopted three directives audit, noting a growing concern of regulators and the profession's interest in updating their standards in order to provide a more immediate and credible response, to can contribute to the recovery of confidence from increasingly aggressive and susceptible to greater occurrences and increasingly sophisticated fraud schemes markets. Differences between expectations created what stakeholders think are the responsibilities and duties of auditors and those that are actually assigned to the auditing profession, are assumed as a theme and a central problem, on the occurrence of fraud. A loss of investor confidence is affected on a large scale not only fraudulent, but also to know what was the role of the auditor in detecting and mitigating the risk of fraud. The literature search conducted for the realization of this thesis, in order to follow up the evolution of the state of the art, was developed with the aid of books, periodicals, national and international laws, articles, reports, studies and standards. This research, entitled Fraud and Implications for Audit was conducted through a questionnaire sent to Chartered Accountants and Societies of Chartered Accountants, in order to understand and evaluate it after the financial scandals and subprime crisis, changes made by the authorities that regulate and supervise the profession, and the changes in scope and audit procedures are being correctly applied