Inspecção e reabilitação do Seminário Conciliar de Braga

Apresenta-se o diagnóstico, análise e reforço de um edifício dos anos 30, realizado essencialmente em betão armado, mas com paredes de contorno em cantaria de granito. Devido a uma alteração de uso, de seminário para arquivo, realizaram-se diferentes análises estruturais (lineares e não-lineares) para definir as condições de segurança do edifício. Dada a necessidade de reforço, discutem-se diferentes alternativas e detalha-se o projecto de execução

Point-Coupling Models from Mesonic Hypermassive Limit and Mean-Field Approaches

In this work we show how nonlinear point-coupling models, described by a Lagrangian density that presents only terms up to fourth order in the fermion condensate $(\bar{\psi}\psi)$, are derived from a modified meson-exchange nonlinear Walecka model. The derivation can be done through two distinct methods, namely, the hypermassive meson limit within a functional integral approach, and the mean-field approximation in which equations of state at zero temperature of the nonlinear point-coupling models are directly obtained.Comment: 18 pages. Accepted for publication in Braz. J. Phy

Does society moral values matter for earnings management? Empirical evidences around the world

The ethics and moral issues involved in the financial reporting process has long been a concern of the accounting profession, promoting intense discussions on the part of both academia and market players. Considering this relevant debate, this study aims to analyze the effect of society moral values on earnings management. Despite manipulation of accounting amounts be one of the most discussed subjects on accounting literature, their motivation and practice related to ethics and moral values seem to be largely discussed in accounting literature only theoretically and through qualitative ways. We fill this gap and investigate the association between societies moral values and accruals-based earnings management in an international sample encompassing 12,080 firms from 39 non-US countries. We use data from the years 2000 to 2017 and the final sample is composed of 99,807 firm-year observations. Based on an international questionnaire by World Values Survey Association, we constructed an index of moral values in a country-level. Based on econometric estimations, our empirical finds suggest that societies where morally questionable behaviors are less acceptable (e.g., accepting bribery, deflecting taxes, among others) present lower levels of accruals-based earnings management, confirming that manipulation of accounting amounts is less acceptable where societies has higher moral values Additionally, we provide empirical evidences that society moral values moderate the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on earnings management. Our study contributes to earnings management literature, discussing about society moral values and earnings manipulation in a large empirical way, providing relevant discussions to regulators and other market participants on ethical and moral implications of managers and police-makers in the preparation of accounting information.info:eu-repo/semantics/publishedVersio

Comparison of methods for determining the fatty acid composition of photosynthetic tissues

The fatty acid (FA) composition of photosynthetic tissue differs from that in other plant or animal tissues. In leaves, the lipid fraction constitutes less than 10% of the dry weight and is mostly located in the chloroplasts. An extraction solvent should dissolve polar lipids readily, but should also overcome interactions between the lipids and the tissue matrix. A mixture of chloroform/methanol (C/M) is commonly used. However, less toxic alternative methods such as hexane/isopropanol (H/I) and ethanol (E) have been suggested. In this preliminary study we compared the effectiveness of these three methods which are used as standard extraction protocols for FA analysis of plant material at three different European Universities. C/M extraction gave the highest total FA content and H/I the lowest, suggesting that C/M is indeed the best general-purpose lipid extraction solvent. Significant differences were also observed for FA composition including the ratio of saturated to unsaturated FA indicating selectivity of the various solvents in extracting different individual FA. Further and more detailed investigations are required to confirm this hypothesi

Protection of cultural heritage from earthquakes : The NIKER project and the related research at UMinho

The European Commission has recently funded a major research project (NIKER) which aimed at developing an integrated methodology for the systemic improvement of the seismic behaviour of cultural heritage assets. This paper provides an overview of the project and presents the most relevant contributions from University of Minho as partner of the projectEuropean Commissio

Strengthening of masonry arch bridges : research and applications

Masonry arch bridges represent an invaluable architectural and cultural heritage. Often this heritage is insufficiently maintained and subjected to increasing traffic loads, which leads to damage. This paper provides a survey of a dozen bridges in Northern Portugal, recent results in FRP bond and arch strengthening, and selected case studies of repair works in bridges in Portugal.Portuguese Science and Technology Foundation - POCTI/ECM/38071/2001.BETTOR MBT.MAPEI

Recomendações para a análise, conservação e restauro estrutural do património arquitectónico

Tradução das recomendações definidas pelo Comité Científico Internacional para a Análise e Restauro de Estruturas do Património Arquitectónico (ICOMOS)

Improving the seismic resistance of masonry buildings : concepts for cultural heritage and recent developments in structural analysis

Conservation and restoration of historical structures are still a challenge to modern practitioners even if considerable research advances have occurred in the last decades, namely with respect to non-destructive testing, mechanical characterization, tools for advanced numerical analysis, knowledge on traditional materials and techniques, and innovative materials and techniques. In the paper, the ICOMOS Recommendations for the Analysis, Conservation and Structural Restoration of Architectural Heritage are briefly reviewed, together with recent developments in structural analysis. The proposed methodology is applied to Monastery of Jerónimos, in Lisbon, Portugal, including the following steps: seismic action characterization, from the identification of earthquake source areas to the artificial generation of acceleration time histories, using specific theoretical models and including superficial site-effects; simple numerical modeling for a preliminary knowledge of the structural behavior; experimental mechanical characterization of materials and structural elements; installation of static and dynamic monitoring systems aiming at a better understanding of the static and dynamic behavior; development of advanced numerical models including calibration against relevant experimental data; non-linear dynamic analysis of the structure for different earthquake levels

Conservation of ancient constructions and application to a masonry arch bridge

In the last years significant developments occurred with respect to the possibilities of analysis of ancient cultural heritage buildings, which result from the societal growing concern about the preservation of this heritage, together with the evident cultural and economic importance of this activity. Recommendations for interventions in architectural heritage structures recently issued by ICOMOS are briefly reviewed here, with a discussion about the proposed methodology. Then, a case study is fully detailed. In this case, the aspects of survey, numerical analysis, justification of remedial measures, detailing of the adopted strengthening and works carried out of a historical masonry arch bridge are described