215 research outputs found
Liquidity risk management in the Portuguese Banking system
In the light of the recent financial crisis and interbank market turmoil, this study seeks to
comprehend the determinants of Portuguese banks’ liquidity management decisions. Based
on data from 2005 to 2015, it is found that profitability, efficiency and size are the main
drivers of a more aggressive risk-taking policy. Moreover, it is shown that the agent’s
optimal strategies relied more significantly on peers’ choices, rather than on own individual
fundamental characteristics and performance. Against this background, there is evidence for
herding in liquidity management practices in the Portuguese banking industry in the period
that preceded the sovereign crisis
An improvement to the transesterification process by the use of co-solvents to produce biodiesel
The use of several co-solvents such as acetone, diethyl ether (DEE), dibutyl ether (diBE), tert-butyl methyl
ether (tBME), diisopropyl ether (diIPE) and tetrahydrofuran (THF) could produce important improvement
to the transesterification process. The influence of catalyst concentration (KOH), methanol/oil molar ratio,
methanol/co-solvent molar ratio, co-solvent type, catalyst type, agitation rate and reaction temperature
was investigated. The process was mainly affected when DEE, tBME and THF were used, achieving
biodiesel with high methyl ester content. The maximum methyl ester content was 97–98%, when 9:1
as methanol/oil molar ratio, 0.7 wt% KOH, 1:1 as co-solvent/methanol molar ratio, 700 rpm and 30 C
were used. In addition, fuel properties of the biodiesel were determined and its cetane number was estimated
based on several correlations proposed in literature. The kinetics of the reaction was also analyzed
by the determination of the rate constants. Arrhenius and Eyring Polanyi equations were used to find out
the activation energy and the variations of the enthalpy and entropy of the system
Competitive harm and business segment reporting under ifrs 8: evidence from european union listed firms
Comunicação apresentada no EAA 38th Annual Congress, 28-30 abril 2015, Glasgow, Reino UnidoUnder IFRS 8, firms’ should provide financial segment disclosures that enable investors to assess the
different sources of risk and income as management does. This sensitive information would also be
available for competitors. The potential competitive harm may incentive firms to withhold segment
information. However, the IASB believe that segment disclosure would improve. We aim to study the
influence of competitive harm on the level of segment disclosures under IFRS 8 using a large sample
of firms from EU. Empirical tests to our competitive harm model estimate the effect of three
competitive harm proxies: abnormal profitability, industry concentration and labor power. The results
showed a significant increase on the number of reportable business segments, but less significant for
the number of key items. Estimation of the model, in pre and post period of IFRS 8 adoption, revealed
that firms over performing their industry, operating in more concentrated industries and subject to
higher labor power are still related to lower levels of segment disclosure on both periods. Furthermore,
the results of the “change model2 showed that firms previously associated to abnormal profitability
and labor power are statistically more related to the “no change” category than to the category
representing firms that increased their disclosure. Overall the results seem to suggest that IFRS 8 had a
low or a null effect in reducing non-disclosure due to proprietary costs motivations
Biodiesel by transesterification of rapeseed oil using ultrasound: A kinetic study of base-catalysed reactions
The objective of this work was to study the acceleration that ultrasound causes in the rate of
biodiesel transesterification reactions. The effect of different operating variables, such as ultrasound
power, catalyst (KOH) concentration and methanol:oil molar ratio, was studied. The evolution of
the process was followed by gas chromatography, determining the concentration of methyl esters at
different reaction times. The biodiesel was characterized by its density, viscosity, saponification and
iodine values, acidity index, water content, flash and combustion points, cetane index and cold filter
plugging point (CFPP), according to EN 14214 standard. High methyl ester yield and fast reaction
rates were obtained in short reaction times. Ultrasound power and catalyst concentration had a
positive effect on the yield and the reaction rate. The methanol:oil molar ratio also increased the yield
of the reaction, but negatively influenced the process rate. The reaction followed a pseudo-first order
kinetic model and the rate constants at several temperatures were determined. The activation energy
was also determined using the Arrhenius equation. The main conclusion of this work is that the use
of ultrasound irradiation did not require any additional heating, which could represent an energy
savings for biodiesel manufacture
Densificação vs. Retração - que futuro para os Olivais? A Avenida de Berlim e o papel de um eixo na (re)composição do tecido urbano.
Dissertação para obtenção do grau de Mestre em Arquitetura com Especialização em Urbanismo
ERSAR service quality indicators – practical case of a Municipality
Introduction: Waste services are fundamental in modern societies as they contribute significantly to the social and economic development of the country. Therefore, they must comply with a set of principles, among which are the universality of access, continuity and quality of service and price efficiency and equity, constituting an important factor of social balance.
From the point of view of regulation and evaluation of the quality of public services provided to users, The Water and Waste Services Regulation Authority (ERSAR) plays a leading role.
Objectives: To analyze the service quality indicators (SQI) of a medium-sized city council for the period 2011 to 2016, which allow to evaluate in a technical, environmental and economic terms an municipal solid waste management system.
Methods: The evaluation of municipal solid waste (MSW) management services is carried out through three groups of quality of service quality indicators (performance indicators): indicators that reflect the protection of user interests; indicators that reflect the sustainability of service management and, finally, indicators that translate environmental sustainability.
Results: The results obtained in the service quality indicators for the evaluation of the goals of the Portuguese Strategic Plan for MSW Management (PERSU 2020) show that the city has yet to make an effort to meet the goals defined for the sector by 2020. Conclusions: Overall, the analysis shows that the system presents mainly levels medium and unsatisfactory quality of service.info:eu-repo/semantics/publishedVersio
Transesterification of rapeseed oil with methanol in the presence of various co-solvents
Comunicação apresentada no «Third International Symposium on Energy from Biomass and Waste», Venice(Italy), Novembro 2010In this study, transesterification of rapeseed oil using various co-solvents(diethyl ether (DEE), dibutyl ether (diBE), tert-butyl methyl ether (tBME), diisopropyl ether (diIPE), tetrahydrofuran (THF), and acetone) was studied. The variables affecting the ester yield during transesterification reaction, such as catalyst content, methanol:oil molar ratio, methanol:cosolvent molar ratio, co-solvent type, catalysts type, agitation rate and reaction temperature were investigated. The process was monitored by gas chromatography, determining the concentration of the methyl esters. Biodiesel was characterized according to ISO norms. Among the studied
co-solvents, the DEE and tBME take to the best results, however diIPE, diBE and acetone hardly improve the obtained results using only methanol. Within the range of studied variability, the rest of variables do not exercise a very significant influence. The best results are obtained with 0.7 % of KOH, a molar ratio methanol/oil of 9:1, a molar ratio co-solvent/methanol 1:1, an
agitation rate of 700 rpm and a temperature of 30 º
A transição entre a Educação Pré-Escolar e o 1º Ciclo do Ensino Básico
Relatório de Estágio para a obtenção do grau de Mestre em Educação Pré-Escolar e Ensino do 1º Ciclo do Ensino BásicoO presente relatório de estágio foi realizado no âmbito do Mestrado em Educação Pré-Escolar e Ensino do 1º Ciclo do Ensino Básico (CEB), com a finalidade de dar a conhecer os trabalhos desenvolvidos e as aprendizagens adquiridas ao longo dos quatros estágios realizados durante o curso e o trabalho de pesquisa que emergiu desta formação.
O relatório está organizado em duas partes: numa primeira parte são apresentados os contextos de estágio (creche, jardim de infância e 1º ciclo do ensino básico) e o trabalho desenvolvido em cada um deles; na segunda parte é apresentado o trabalho de pesquisa realizado sobre a transição entre a educação pré-escolar e o 1ºCEB. O tema da pesquisa surgiu durante a realização dos estágios por ter sentido várias dúvidas sobre como se prepara e processa a transição das crianças entre a educação pré-escolar e o 1º Ciclo do Ensino Básico.
Com esta pesquisa procurei estudar as estratégias que os/as educadores/as de infância e professores/as do 1ºCEB desenvolvem para a preparação do processo de transição, a importância e os objetivos do trabalho colaborativo entre os/as vários/as profissionais da educação e a família. Foi ainda estudada a perspetiva das crianças destes dois níveis educativos face a esta problemática. O presente estudo envolveu três educadoras de infância, três professoras de 1ºCEB, dez crianças de jardim de infância e dez crianças de 1ºCEB.
Com a realização desta pesquisa consegui dar resposta a questões e dúvidas que sentia, percebendo como é realizado o processo de transição entre o jardim de infância e a escola, de modo a que este seja facilitado para todos os intervenientes do processo: crianças, profissionais da educação e famílias. Mas como é evidente, e de acordo com os objetivos do estudo, este trabalho foi desenvolvido para que como futura educadora/professora saiba gerir o processo de transição entre a educação pré-escolar e o 1ºCEB de forma a promover o bem-estar e as aprendizagens das crianças.This internship report was carried out within the framework of the Master's Degree in Pre-School Education and Teaching of the 1st Cycle of Basic Education (CEB), with the aim of sharing the work developed and the learning acquired in the four internships performed during the course and the research work that emerged from this training as well. This report is organized in two phases, the first phase presents the internship contexts (nursery, kindergarten and 1st CEB) and the work developed. In the second phase describes the research work on the transition between pre-school education and the 1st CEB. The research theme emerged during the internships, having several questions on how to prepare and perform the children transition process between pre-school education and first Cycle of Basic Education. With this research, I managed to study the strategies that educators and 1st CEB teachers develop for the transition process preparation, the importance and the objectives of collaborative work between the various education professionals and the children families. It was also studied the children perspective from both educational levels and the faced challenges from the transition point of view. This study involved three kindergarten educators, three 1st CEB teachers, ten kindergarten children and ten 1st CEB children. With this research, I was able to answer to my initial doubts and questions, understanding how the transition between the kindergarten and the school is carried out, in the way to support those involved in this process: children, education professionals and families. Obviously and in line with the study objectives, this work has been developed in order to be able to manage all transition process between the pre-school education and the 1st CEB as a future educator/teacher, and to promote the children welfare and their successful learnings.N/
A representação da dinâmica relacional vítima/ agressor em pré-adolescentes expostos a violência doméstica
Dissertação de Mestrado apresentada ao ISPA - Instituto Universitário, na especialidade de Psicologia ClínicaNa literatura relativa às teorias das relações de objecto é defendido que ocorre uma introjecção
das relações a que estamos expostos, sendo essa introjecção o que constitui as relações de objecto
internas. Através desta introjecção forma-se uma dinâmica interna que influencia as relações que
se vão formando com os objectos externos. Nas relações de violência doméstica, existe uma
dinâmica relacional própria entre a vítima e o agressor que é influenciada pela dinâmica existente
no mundo interno de cada um deles. Este estudo teve como objectivo compreender se o facto de
se estar exposto a violência doméstica leva à internalização da dinâmica existente entre a vítima e
o agressor. Para a realização do estudo foram recolhidos quatro pré-adolescentes (13 anos) do
género masculino expostos a violência doméstica, aos quais foi aplicada a prova projectiva
Thematic Apperception Test (TAT). Os resultados obtidos indicam que a dinâmica interna dos
sujeitos é idêntica à dinâmica relacional entre a vítima e o agressor, tendo estes projectado nos
cartões características observadas na dinâmica existente entre estes. Verificou-se também a
presença de características idênticas às características dos agressores. ------- ABSTRACT ------ In the literature of the object relations theory’s is defended that introjections of the relations that
we are exposed occur, being those introjections what constitutes the internal object relations.
Through these introjections is created an internal dynamic that influences the relations that are
formed with external objects. There is a certain relational dynamic between the victim and the
aggressor, which is influenced by the pre-existent dynamic that exists on their own internal world.
The main goal of this study is to understand if exposure to domestic violence contributes to the
internalization of the dynamic between victim/aggressor. For the performance of this study were
collected four pre-teenagers, where in which one was applied the projective test Thematic
Apperception Test (TAT). Results indicate that the subjects internalized the relation they have been
exposed, projecting that dynamic in the cards of TAT but also exhibiting characteristics identical
to the ones present on the aggressors
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