AML/CTF : a compared approach between Portugal and the United States of America

This dissertation aims to study the evolution of the compliance levels from 2006 to 2010 in two realities, Portugal and the USA, in a comparative study. Another topic that will be addressed is the evolution, during the same period, of the amount and quality of the reports made by obliged entities. In order to complete these goals, state-of-the-art literature on the topic was reviewed and relevant reports of each country were analyzed. With this information in hand, it was possible to compare both countries in the evolution of: the number of reports filled in, with both a data and a graphical analysis; the quality level of the same reports, by using a quality report ratio, which represents the number of reports per investigation started; and the compared level of compliance between Portugal and the USA, with a descriptive analysis of the main changes performed. The main conclusions taken in this dissertation include the fact that Portuguese reports have been increasing in terms of quality, although the situation in terms of quantity is not improving. The USA has had a high and constant number of reports throughout the whole period in study, maintaining, however, a low but constant level of quality. Finally, in terms of the level of compliance evolution, both countries show a trend of convergence, with Portugal having a very positive evolution in the latest years despite its late start in regulating against the crimes in analysis

Local Government behavior and principal - agent theory

This paper aims at presenting a simple model of local decision-making based on the hypothesis of “constrained” monopoly power on the part of local governments. It adds the contribution of the principal-agent theory by assuming that: (a) monopolistic behavior is constrained by voters’ efforts to monitor the outcomes of policies; (b) local governments’ policies affect local property values. An empirical test of the model for the Portuguese local authorities indicates that the hypothesis of “monitoring” may be accepted and that of capitalization can only be accepted in relation to local public services not to local taxes on property

AOmpLib: an aspect library for large-scale multi-core parallel programming

This paper introduces an aspect-oriented library aimed to support efficient execution of Java applications on multi-core systems. The library is coded in AspectJ and provides a set of parallel programming abstractions that mimics the OpenMP standard. The library supports the migration of sequential Java codes to multi-core machines with minor changes to the base code, intrinsically supports the sequential semantics of OpenMP and provides improved integration with object-oriented mechanisms. The aspect- oriented nature of library enables the encapsulation of parallelism-related code into well-defined modules. The approach makes the parallelisation and the maintenance of large-scale Java applications more manageable. Furthermore, the library can be used with plain Java annotations and can be easily extended with application- specific mechanisms in order to tune application performance. The library has a competitive performance, in comparison with traditional parallel programming in Java, and enhances programmability, since it allows an independent development of parallelism-related code.This work is funded by ERDF - European Regional Development Fund through the COMPETE Programme (operational programme for competitiveness) and by National Funds through the FCT - Fundação para a Ciência e a Tecnologia (Portuguese Foundation for Science and Technology) within projects FCOMP-01-0124-FEDER- 011413 and FCOMP-01-0124-FEDER-010152

Implementing an openMP-like standard with AspectJ

This paper presents an aspect-oriented library, coded in AspectJ, that aims to mimic the OpenMP standard for multicore program- ming in Java. Building the library on top of AspectJ intrinsically supports the sequential semantics of OpenMP. The library enables the use of parallelism related constructors in object-oriented sys- tems due to better compatibility with inheritance, making it more suitable to introduce parallelism into object-oriented frameworks. However, it requires more program refactoring than OpenMP di- rectives.This work is funded by ERDF - European Regional Development Fund through the COMPETE Programme (operational programme for competitiveness) and by National Funds through the FCT Fundação para a Ciência e a Tecnologia (Portuguese Foundation for Science and Technology) within project FCOMP-01-0124FEDER-010152 and FCOMP-01-0124-FEDER-011413

Into the Daylight

info:eu-repo/semantics/publishedVersio

Quartz use in the absence of flint: Middle and Upper Palaeolithic raw material economy in the C^oa Valley (North-eastern Portugal)

info:eu-repo/semantics/publishedVersio

Estudio de prefactibilidad para la cnstrucción de una fábrica de hielo para la empresa " Langostinos " de Centroamericana S.A, en el año 2006

Tesis (Ingeniero Industrial)--Universidad Americana, Managua, 2008La presente investigación monográfica tiene como finalidad la realización de un estudio de factibilidad para la construcción, seguimiento e instalación de una hilera de 60 toneladas para la empresa Langostinos de Centroamérica, para lograr atraer clientes y abarcar el mercado de occidente, proporcionando de esta manera los aspectos necesarios para la valoración y control del proyecto

Edificação híbrida como interface de um Nó-ligar em Lisboa

Dissertação de Mestrado Integrado em Arquitetura, com a especialização em Arquitetura, apresentada na Faculdade de Arquitetura da Universidade de Lisboa para obtenção do grau de Mestre

O estudo da contabilidade na Austrália e no Reino Unido

Classificação JEL: M41, Y40O presente trabalho é uma revisão de estudos empíricos publicados em duas revistas de referência, na área da contabilidade, no período de 2011 a 2013, a Australian Accounting Review e a British Accounting Review, tendo como principal objetivo a caracterização e a comparação da investigação em contabilidade na Austrália e no Reino Unido. Para o efeito foram analisadas as seguintes variáveis: artigos publicados por ano; país e continente de afiliação dos autores; forma de autoria; universidade dos autores; autores mais produtivos; temas investigados; método de recolha de dados; método de estudo; número de países investigados; país e continente de proveniência dos dados. Concluiu-se que na revista Australiana os autores utilizam maioritariamente dados domésticos, ou seja utilizam dados do seu continente de afiliação sendo o tema mais estudada é a contabilidade financeira, sendo o método de recolha de dados mais utilizado, o das bases de dados, importando referir que nos artigos de autoria individual o método de recolha de dados mais utilizado é a revisão de literatura, já os artigos de autoria coletiva utilizam principalmente bases de dados. Na revista do Reino Unido, conclui-se que os autores provêm maioritariamente de universidades europeias e utilizam maioritariamente dados provenientes desse mesmo continente, constata-se, tal como na revista australiana, que a temática e o método de recolha de dados maioritariamente utilizados foram a contabilidade financeira e as bases de dados respetivamente, em termos de autoria constata-se que, quer as autorias individuais quer as autorias coletivas utilizam maioritariamente o método das bases de dados.The present work is a review of empirical studies published in two journals of reference in the area of accounting in the period of 2011 to 2013, the Australian Accounting Review, and the British Accounting Review, having as its main objective the characterization and comparison the accounting research in Australia and in the United Kingdom. For this purpose the following variables were analyzed; articles published per year; country and continent of affiliation of authors; form of authorship; university of authors; more productive authors; investigation themes; data collection method; method of study; number of countries investigated; country and continent of origin of data. It was concluded that in the Australian journal the authors use mainly domestic data, which mean, they use data from their continent of affiliation, being the most studied theme the financial accounting and the most used data collection method, the databases, it is important to note that in the articles of individual authorship the most used data collection method is the literature review, the articles with collective authorship uses mainly databases. In the United Kingdom journal it is concluded that the authors come mostly from European universities and use data mostly from the same continent, it is noted that as in the Australian journal, the theme and data collection mainly used were the financial accounting and the databases respectively, in terms of authorship is noted that both the individual authorship and the collective authorship used mainly the method of databases