1,708 research outputs found

    Investigation, Innovation and Citizenship: A project in construction

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    The European Conference on Educational Research 2008 took place in Gothenburg, Sweden from 8-9 September 2008 (Pre-conference) and 10-12 September 2008 (Main Conference).This paper aims to present a collaborative action-research which we are developing in the realm of a PhD project about The Ethic of Responsibility in Citizenship Education. This study is taking place in an Integrated School of the Azores Archipelago, through the active involvement of elementary school teachers of all areas of learning. Considering the needs of this particular educational context, the working out process aims at promoting: - the conceptualization and the re-conceptualization in the domain of Ethics and of Citizenship Education; - the learning to learn of teachers, based in a dynamic of research, in which these professionals critically think their educational practices over and diagnose the main problems and needs; - the innovation of the teaching guides centred in chained intervention plans, meaningful and integrated, and where citizenship becomes an effective experience and a transversal area of the curriculum. Throughout this paper we will discuss the data gathered in this process, analysing and reflecting upon the way the objectives were achieved, and presenting the conceptual information that was being built during the whole process

    Contabilizaçâo de swaps de divisas

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    No contexto empresarial actual, onde a globalizaçâo de mercados é de importância crescente, a assunçâo de risco de variaçâo nos preços das diversas moedas toma-se um factor corrente na vida das empresas que pretendem ser competitivas. Tal facto tem implicaçôes directas na tomada de decisao dos gestores ao definirem estratégias de cobertura desses riscos, via tomadas de posiçâo em instrumentos financeiros derivados, nomeadamente em swaps de divisas. Neste contexto, a contabilidade, no ámbito da definiçâo do enquadramento contabilístico mais adequado a tais operaçôes, vê-se confrontada com dois tipos de situaçôes: por um lado tem que definir quai o enquadramento mais adequado aplicável a instrumentos financeiros derivados, por outro tem que decidir se o facto do derivado estar a ser utilizado para cobrir riscos associados a uma outra posiçâo deve ou nâo ser relevado de forma especial nas demonstraçôes financeiras das empresas. O presente trabalho pretende analisar o impacte das recentes soluçôes apresentadas pelo FASB, IASC e ASB relativas ao enquadramento de derivados e operaçôes de cobertura na contabilizaçâo de swaps de divisas. O objectivo do trabalho é realçar os aspectos inovadores constantes de tais soluçôes, por contraposiçâo às actuáis práticas contabilísticas, no que se refere ao caso concreto de swaps de divisas.In a context with increasing internationalization of the economic activity and capital markets, the assumption of foreign exchange risk is inevitable for competitive firms. This interferes directly in the definition of politics of foreign exchange risk management, where derivative financial instruments, especially foreign exchange swaps, play an important rule. In this way, the accounting systems are opening debate on derivative financial instruments accounting rules and on hedge accounting. This article intends to analyze the impact of the new proposals on recognition and measurement of derivative financial instruments and on hedge accounting issued by FASB, IASC and ASB. The objective is to show the new rules, facing the traditional system, leading in especially with foreign exchange swap

    An interdisciplinary approach to the study of colour in portuguese manuscript illuminations

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    Dissertação apresentada para obtenção do Grau de Doutor em Conservação e Restauro, especialidade Teoria, História e Técnicas, pela Universidade Nova de Lisboa, Faculdade de Ciências e TecnologiaThis dissertation explores the materials used and practice undertaken by medievalist illuminators to produce some remarkable Portuguese illuminations from the 12th and 13th centuries. New techniques and applications were also explored to better characterize the paints’ composition. In the first part of this dissertation a methodology to study the illuminations of nine Lorvão scriptorium manuscripts, selected as representative and for being suitable for an analytical study, was developed and used to characterize the Lorvão’s scriptorium medieval palette. Further studies were performed in two very important dated manuscripts: Apocalypse and Book of Birds. Comparing them with other Portuguese or European copies it was concluded that the Lorvão Apocalypse differs from other contemporaneous Beatus Commentaries, either on the uniqueness of the colours used –orange, red and yellow- or on iconographic choices; and the Book of Birds was found to have many similarities with the copy made on Santa Cruz monastery. Based on medieval written sources, a database of paint reconstructions was built and characterized by HPLC-DAD, UV-VIS, μ-FTIR, μ-EDXRF, μ-Raman and μ-spectrofluorimetry. It allowed an easier description of the manuscripts’ paints components by non-invasive techniques: binders, organic and inorganic pigments. The last ones were found singly applied or in a mixture of two or three pigments, such as the orange paint of the Apocalypse or the blue paint of the Book of Birds. When mixtures were found, EDXRF analysis was used to quantify the inorganic paint components. The red lead degradation product in most of orange paint applied on Lorvão Apocalypse’s folia was recognized as galena, using μ-Raman and XRD techniques. The second part of this dissertation outcomes from the study of red organic colorants that could be expected in medieval illumination manuscripts, based on madder, lac dye and cochineal. Their main chromophores: alizarin, purpurin, acid laccaic A and carminic acid, were photochemically and photophysically characterized. Photodegradation studies were performed in homogeneous (alizarin, purpurin and carminic acid) and heterogeneous media. Based on this study, the use of microspectrofluorimetry as a new technique to identify red colorants was applied on red lake paint reconstructions, on the Book of Birds, on millenary Andean textiles (a collaboration with Museum of Fine Arts, Boston) and applied on impressionists’ (Vincent van Gogh or Pissarro) paintings’ cross-sections (a collaboration with Red Lakes international project). It revealed that it is possible to characterize red lake pigments and paints based on alizarin, purpurin and eosin (weak, medium and strong emitters) and that can also be used as a semi-quantitative method for madder lake pigments, enabling the determination of purpurin lake ratio in a mixture of purpurin and alizarin.FCT and Feder for funding this work through the projects POCTI/EAT/33782/2000, POCI/QUI/55672/2004 and PTDC/EAT/65445/2006, and also the PhD grant SFRH/BD/36130/200

    Mapping Occupational Health and Safety Management Systems in Portugal: outlook for ISO 45001:2018 adoption

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    Occupational Health and Safety (OHS) is a set of activities to prevent injuries and health problems to workers and to provide safe and healthy workplaces (ISO 14001:2015). According to the International Labor Organization (ILO), more than 2.3 million people lose their lives each year in their professional activities and more than 300 million work-related accidents occur. The impact on companies is significant and most of these accidents could have been avoided. Thus, it is necessary that they address health and safety at work in a systematic and integrated way. Given the relevance of ISO International Standards, the International Organization for Standardization (ISO) has created a Project Committee consisting of a team of specialists in OHS to develop ISO 45001 - Occupational Health and Safety management systems - requirements, which was published in 2018. Among the benefits that ISO envisage will come from the implementation of ISO 45001:2018, some issues assume higher importance, such as increased productivity, reduction of costs of stoppages and losses of production, reduction of costs with insurance and lost work days, improvement of the quality of products or services, among others. This work aims to characterize the Portuguese reality, regarding the relevance given to OHS, independently of the sector of activity or size of the companies. Approximately 500 companies (certified and uncertified) were invited to participate through an online survey, with open and closed questions. After processing the data from the 94 valid responses, it was possible to conclude that 98% of these companies are aware of the benefits that OHSMS provides or could provide. Also, 75% of them comply with ISO 45001 requirements, namely concerning the establishment and monitoring of measurable annual targets for OHS, the implementation of the risk prevention program and internal audits to evaluate OHS concerns.info:eu-repo/semantics/publishedVersio

    Mobilidade de metais potencialmente tóxicos numa área de tratamento de minério, em clima tropical

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    Neste trabalho avaliou-se a mobilidade de metais com vista à escolha da metodologia de remediação mais adequada à recuperação de uma área contaminada pela actividade de uma fábrica de zinco situada em Três Marias, Estado de minas Gerais

    Riscos associados à dragagem de materiais sedimentares contaminados por metais pesados. Um caso de estudo em Minas Gerais (Brasil)

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    Neste trabalho descreve-se uma simulação em laboratório de uma dragagem invasiva, com base nos dados recolhidos no campo, na envolvente de um córrego onde os sedimentos estão contaminados por metais pesados devido à actividade de uma fábrica de produção de zinco situada em Três Marias, Estado de Minas Gerais. Durante o ensaio determinou-se o efeito do remeximento dos sedimentos na coluna de água em termos de contaminação em metais, de forma a compreender as principais limitações associadas à utilização da dragagem como método de remediação

    Rol de enfermería en el proceso de donación de órganos para trasplante: revisión de la literatura - análisis crítico

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    La participación de la enfermera(o) dentro del proceso de donación de órganos debe ser entendida como parte fundamental en cuanto al área de competencia, debido a que su cuerpo de conocimiento incluye no solo la preservación de los órganos sino todo un conjunto de actividades que denotan el desarrollo de su quehacer: el cuidado al ser humano de forma integral
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