Operational risk management: the basel II

This work shows the operational risk management and the importance of implementing an appropriate structure of risk management. In order to contextualize the issue was addressed the concept of risk and operational risk and the various risk categories and made the frame in the various Basel Accords. It focused on Basel II that has innovated dealing with operational risk, hitherto forgotten. In this context it was discussed the various risk assessment methods: basic, standard and advanced. The theme is organized so that there is a common thread that culminates in risk management presenting the guidelines of the BIS in this regard and a model of a risk management framework.N/

Process-based information systems development: taking advantage of a component-based infrastructure

Background: Owing to the highly competitive business environment in which contemporary organizations have to operate, a quick and effective way of developing and maintaining information systems is of utmost importance to their success. Obviously, the computerized information systems that support the everyday operations and management of organizations play a critical role in their competitiveness. For that reason, nowadays, more than ever, information systems have to be quickly developed, rapidly reconfigured, and easily maintained. Objectives: We aim to define a technological infrastructure, accompanied by a set of methodological development requirements, which might help to fulfil those needs. Methods/Approach: In this work, we followed a Design Science Research (DSR) approach. Results: We propose a specific IT infrastructure, inspired by the concept of a business process and using the functionalities provided by collaborative and workflow technologies, which allows the development of distributed IT solutions, Process-Based Information Systems (PBIS), in a component-based fashion. In the context of PBIS, we also propose a set of development requirements. Conclusions: We claim that Process-Based Information Systems allow organizations to evolve quickly and smoothly in face of changing business requirements, facilitating the integration of existing and future IT artefacts, while simplifying the overall development and maintenance effort of information systems.info:eu-repo/semantics/publishedVersio

Baby steps in E-health: Internet of things in a doctor's office

IoT is a very common buzzword in e-Health because the creation of new and better healthcare services are possible through technology-push. There are great expectations in using IoT in healthcare, but most studies describe very futuristic and disruptive solutions for the healthcare real world. In a near future these solutions could be implemented, but now we need some “baby steps” to reach an e-Health with IoT technology. In this paper it is presented a solution to transform a doctor’s office in an IoT office by helping the doctor attend a patien. This solution has impact in the doctor’s work because (s)he has a limited time to attend a patient and a big part of this time is spent writing the results of the appointment in a computer record - the electronic patient record. By other hand the patient improve their experience because the doctor will give them more attention and care.This work has been supported by COMPETE: POCI-01-0145- FEDER-007043 and FCT (Fundação para a Ciência e Tecnologia) within the Project Scope: UID/CEC/00319/2013 and project QVida+: Estimação Contínua de Qualidade de Vida para Auxílio Eficaz à Decisão Clínica, NORTE‐01‐0247‐FEDER‐003446, supported by Norte Portugal Regional Operational Programme (NORTE 2020), under the PORTUGAL 2020 Partnership Agreement, through the European Regional Development Fund (ERDF).info:eu-repo/semantics/publishedVersio

The development of process-based information systems: methodological requirements

At the present time several issues are dramatically challenging the way we build and maintain information systems. On the one hand, owing to the extremely competitive conditions and dynamics of the business environment, it is vital for organisations to be able to develop and modify their information systems as quickly as possible, in order to succeed or even to keep in business. On the other hand, new technological developments have recently brought to the information systems infrastructure a set of new technologies with enormous potential to improve the way information systems support organisations. Collaborative technologies and, in particular, workflow, are notorious examples. In this paper, we propose a new information systems framework (Process-based Information Systems), which is able to provide organisations with the means to respond timely and adequately to the opportunities and threats of the business environment. Regarding this framework we try to identify the limitations of conventional Information Systems Development methodologies and, therefore, propose a set of new methodological requirements.COMPETE: POCI-01-0145-FEDER-007043 and FCT - Fundação para a Ciência e Tecnologia within the Project Scope: UID/CEC/00319/2013info:eu-repo/semantics/publishedVersio

Internet of Things: an evolution of development and research area topics

Internet of Things (IoT) is a hot topic in the Europe Union (EU). In the year of 2015 the EU established an Alliance of Internet of Things Innovation (AIOTI) and this alliance included the IoT European Research Cluster (IERC) on the Internet of Things in the work group 01. IERC was established in 2007 and addresses the large potential for Internet of Things-based capabilities in Europe and to coordinate the convergence of ongoing activities. This organization regularly publishes Strategic Research Agendas with short, medium and long term forecasts of development and research topics. The aim of this paper is to study these Strategic Research Agendas published in the years 2010, 2011, 2012, 2014 and 2016 and make an identification of topics, in order to understand its evolution over time in terms of areas that have already been researched (or the research has already started) as well as those not yet explored. This work was performed based on a literature review methodology to identify the evolution in all the Strategic Research Agendas published in the years of 2010, 2011, 2012, 2014 and 2016.This work has been supported by COMPETE: POCI-01-0145- FEDER-007043 and FCT (Fundação para a Ciência e Tecnologia) within the Project Scope: UID/CEC/00319/2013.info:eu-repo/semantics/publishedVersio

Exploring data analytics of data variety

The Internet allows organizations managers access to large amounts of data, and this data are presented in different formats, i.e., data variety, namely structured, semi-structured and unstructured. Based on the Internet, this data variety is partly derived from social networks, but not only, machines are also capable of sharing information among themselves, or even machines with people. The objective of this paper is to understand how to retrieve information from data analysis with data variety. An experiment was carried out, based on a dataset with two distinct data types, images and comments on cars. Techniques of data analysis were used, namely Natural Language Processing to identify patterns, and Sentimental and Emotional Analysis. The image recognition technique was used to associate a car model with a category. Next, OLAP cubes and their visualization through dashboards were created. This paper concludes that it is possible to extract a set of relevant information, namely identifying which cars people like more/less, among other information.COMPETE: POCI-01-0145-FEDER-007043 and FCT - Fundação para a Ciência e Tecnologia within the Project Scope: UID/CEC/00319/201

Complexidade dos mercados financeiros - impacto social do resgate financeiro português

Não há memória, desde o 25 de Abril de 1974, de uma tão grave crise económica e financeira em Portugal. Antes da crise do subprime nos EUA em 2007, a economia portuguesa aparentava ser sustentavel . De forma inesperada, os cidadãos portugueses tiveram conhecimento que a dívida pública portuguesa era insustentável e apenas existia uma caminho a seguir, para evitar a colapso financeiro e económico. Solicitar um resgate financeiro externo àTroika. É neste sentido, que o presente estudo, vai incidir na relação de causalidade do contágio dos mercados financeiros internacionais com a crise em Portugal e analisar o impacto social das medidas de austeridade implementadas entre 2011 e 2014, na sequência do pedido de resgate financeiro

Science and the Green Revolution in the Brazilian Amazon: The Establishment of Embrapa during of the Civilian-Military Dictatorship and the Emergence of Environmental Movements (1972-1991)

The Empresa Brasileira de Pesquisa Agropecuária (Brazilian Agricultural Research Corporation), known by the acronym Embrapa, was established in 1972 under Brazil’s civilian-military dictatorship with the purpose of fostering agricultural modernization through the incorporation of the Green Revolution’s technology package, which included reliance on chemical inputs and high-yielding hybrid seeds and the mechanization of production. This article explores the context in which the agency was established and its scientific research agenda for Brazilian agriculture, while also examining both the influence of emerging environmentalist movements on discussions of the economic exploitation of the Amazon as well as the agency’s profile during the period of redemocratization in Brazil. The focus of our analysis is on the agency branch known as the Humid Tropics Agricultural Research Center (Centro de Pesquisa Agropecuária do Trópico Úmido, or CPATU), which opened in Belém, Pará, in 1975. The text follows the path of the CPATU through 1991, when it became the Eastern Amazon Agroforestry Research Center (Centro de Pesquisa Agroflorestal da Amazônia Oriental), now Embrapa Eastern Amazon (Embrapa Amazônia Oriental).The Empresa Brasileira de Pesquisa Agropecuária (Brazilian Agricultural Research Corporation), known by the acronym Embrapa, was established in 1972 under Brazil’s civilian-military dictatorship with the purpose of fostering agricultural modernization through the incorporation of the Green Revolution’s technology package, which included reliance on chemical inputs and high-yielding hybrid seeds and the mechanization of production. This article explores the context in which the agency was established and its scientific research agenda for Brazilian agriculture, while also examining both the influence of emerging environmentalist movements on discussions of the economic exploitation of the Amazon as well as the agency’s profile during the period of redemocratization in Brazil. The focus of our analysis is on the agency branch known as the Humid Tropics Agricultural Research Center (Centro de Pesquisa Agropecuária do Trópico Úmido, or CPATU), which opened in Belém, Pará, in 1975. The text follows the path of the CPATU through 1991, when it became the Eastern Amazon Agroforestry Research Center (Centro de Pesquisa Agroflorestal da Amazônia Oriental), now Embrapa Eastern Amazon (Embrapa Amazônia Oriental).The Empresa Brasileira de Pesquisa Agropecuária (Brazilian Agricultural Research Corporation), known by the acronym Embrapa, was established in 1972 under Brazil’s civilian-military dictatorship with the purpose of fostering agricultural modernization through the incorporation of the Green Revolution’s technology package, which included reliance on chemical inputs and high-yielding hybrid seeds and the mechanization of production. This article explores the context in which the agency was established and its scientific research agenda for Brazilian agriculture, while also examining both the influence of emerging environmentalist movements on discussions of the economic exploitation of the Amazon as well as the agency’s profile during the period of redemocratization in Brazil. The focus of our analysis is on the agency branch known as the Humid Tropics Agricultural Research Center (Centro de Pesquisa Agropecuária do Trópico Úmido, or CPATU), which opened in Belém, Pará, in 1975. The text follows the path of the CPATU through 1991, when it became the Eastern Amazon Agroforestry Research Center (Centro de Pesquisa Agroflorestal da Amazônia Oriental), now Embrapa Eastern Amazon (Embrapa Amazônia Oriental)

As crianças como mercado influenciador : a influência das crianças na tomada de decisão dos pais

O segmento infantil é um mercado cada vez mais forte e importante para as marcas. O potencial deste mercado pode oferecer uma grande oportunidade a ser explorada pelos marketeers, visto que envolve grandes valores monetários devido à influência que as crianças têm sobre os pais. A crescente importância do marketing infantil foi um dos principais motivos para a concretização desta investigação. O principal objetivo deste trabalho é avaliar a influência das crianças na tomada de decisão de compra dos pais, numa perspetiva parental. Além disso, pretende-se avaliar se fatores como a idade e género da criança, estado civil e rendimento dos pais, afetam a influência exercida das mesmas nos pais. Será ainda analisado o poder que os agentes de socialização têm sobre as crianças e também as categorias de produtos em que a influência é maior. O método de recolha de dados utilizado nesta investigação foi o inquérito por questionário, de forma a recolher dados quantitativos. O questionário engloba essencialmente perguntas fechadas para uma melhor compreensão e comparação. Na totalidade obteve-se 200 respostas válidas. Relativamente aos principais resultados obtidos, concluiu-se que as crianças conseguem realmente influenciar a decisão dos pais e que a opinião destas é muito importante. Os agentes de socialização mais influentes são a família e a publicidade. Em relação à idade, foi possível perceber que quanto mais velha a criança maior a influência. Além disso, no que diz respeito ao género, confirmou-se que as meninas influenciam mais do que os meninos. Foi também possível concluir que filhos de pais solteiros influenciam mais, tal como de pais com rendimentos superiores.The children's segment is becoming more relevant every year and more important for brands. This market has an important potential and can offer relevant opportunities to marketeers, since it involves high monetary values due to the influence that children have on their parents. The rising importance of child marketing was a key reason for the development of this research. The primary objective of this study is to evaluate the influence of children in the decision-making of parents, from a parental perspective. Furthermore, we want to evaluate if factors such as age and gender of the child, civil status and income of parents, affect the influence that children have on their parents. Additionally, we will analyze the effect that the socialization agents have on children, and also the product categories that are subject to a greater influence by children. The data collection method used in this research was as survey so that we could collect quantitative data. The questionnaire includes essentially closed questions to ensure a better understanding and comparison of the issues studied. In total we obtained 200 valid responses. In regard to the main results, we concluded that children can significantly influence the decision making of their parents and that their view is very important to them. The most influential socialization agents in the parents' perspective are family and advertising. Regarding age, we noted that the older the child the most influential. In regard to gender, we confirmed that girls can influence their parents more than boys. In respect to civil status and parents’ income, we concluded that children of single parents are more influential, as well as children of parents with higher incomes

O Recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais

"A atual crise económica e financeira na UE tem sido um catalisador na origem de profundas mudanças. A grande reestruturação das nossas economias atualmente em curso atesta o seu impacto. Tra-ta-se de um processo que é fonte de perturbações, de desafios políticos e de dificuldades sociais, mas que não deixa de ser neces-sário no intuito de criar os alicerces para o crescimento e a competi-tividade no futuro, devendo tal assumir uma dimensão inteligente, sustentável e inclusiva." 1 O objetivo do processo de investigação proposto será verificar em que medida o recurso a procedimentos de auditoria financeira por parte da Autoridade Tributária e Aduaneira (AT), poderá contribuir para um combate à fraude e evasão fiscais, mais eficaz, eficiente e económico. Para o efeito coloca-se a seguinte questão: Poderá o recurso a procedimentos de auditoria financeira contribuir para um combate à fraude e evasão fiscais de um modo mais eficaz, eficien-te e económico? Esta questão servirá como fio condutor do proces-so de investigação. No que diz respeito à revisão de literatura, foi feita investigação no contexto da Auditoria financeira, Procedimentos de Auditoria, Frau-de e Evasão fiscais, e Planos estratégicos adotados pela AT no combate à Fraude e Evasão Fiscais. Para o efeito, será feito o re-curso a livros técnicos, dissertações, documentos governamen-tais/estatais entre outros artigos que forem considerados pertinen-tes para o objeto de estudo. A motivação para a elaboração deste estudo nasce da necessidade de verificar se é possível dentro do nosso estado social aplicar pro-cedimentos de auditoria financeira que nos levem a compreender, como se pode combater a fraude e a evasão fiscal, de modo a ala-vancar a injustiça social entre os contribuintes cumpridores e incum-pridores