91,806 research outputs found

    Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion

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    Capítulo de livroThis chapter is about the mandatory disclosure of income tax as required by international financial reporting standards (IFRS) and standards issued by Portuguese regulatory bodies. The chapter also elaborates the most relevant disclosures from the perspective of corporate social responsibility (CSR). Furthermore, it highlights the most influential CSR reporting standards to answer the question that whether these standards adequately address the issue of income tax payment as a factor of CSR. Finally, it also reviews the international and Portuguese theoretical and empirical academic research available about income taxes and related subjects, such as disclosures, corporate tax as a CSR matter, and tax aggressiveness of corporations. Future research may be conducted geographical reporting of income tax expense and its relationship with the effective tax rate (ETR) and other independent variables.info:eu-repo/semantics/publishedVersio

    Sombras numa tarde de verão: fotografias de Nuno Matos

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    Catálogo da exposição que esteve patente no Espaço Artes - Politécnico de Lisboa, de 7 de julho a 10 de setembro de 2021info:eu-repo/semantics/publishedVersio

    Nugget formation and mechanical behaviour of friction stir welds of three dissimilar aluminum alloys

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    The aim of this research was to investigate the influence of the properties of the base materials and welding speed on the morphology and mechanical behavior of the friction stir welds of three dissimilar aluminum alloys in a T-joint configuration. The base materials were the AA2017-T4, AA5083-H111, and AA6082-T6 alloys in 3 mm-thick sheets. The AA6082-T6 alloy was the stringer, and the other alloys were located either on the advancing or retreating sides of the skin. All the T-joint welds were produced with a constant tool rotation speed but with different welding speeds. The microstructures of the welds were analyzed using optical microscopy, scanning electron microscopy with energy dispersive spectroscopy, and the electron backscatter diffraction technique. The mechanical properties were assessed according to micro-hardness, tensile, and fatigue testing. Good quality welds of the three dissimilar aluminum alloys could be achieved with friction stir welding, but a high ratio between the tool's rotational and traverse speeds was required. The welding speed influenced the weld morphology and fatigue strength. The positioning of the skin materials influenced the nugget morphology and the mechanical behavior of the joints. The joints in which the AA2017 alloy was positioned on the advancing side presented the best tensile properties and fatigue strength.info:eu-repo/semantics/publishedVersio

    Computation of Electromagnetic Fields Scattered From Dielectric Objects of Uncertain Shapes Using Multi Level Monte Carlo

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    This article intends to describe in a didactical and practical manner the frontotemporosphenoidal craniotomy, that is usually known as pterional craniotomy and that constitute the cranial approach mostly utilized in the modern neurosurgery. This is then basically a descriptive text, divided according to the main stages involved in this procedure, and that describes with details how the authors currently perform this craniotomy.O presente artigo visa descrever de forma didática e prática a realização da craniotomia fronto-têmporo-esfenoidal, que é usualmente denominada de pterional e que constitui a craniotomia mais utilizada na prática neurocirúrgica atual. Trata-se portanto de um texto fundamentalmente descritivo, dividido conforme as principais etapas da realização dessa craniotomia, e que descreve com detalhes a técnica com que o presente grupo de autores evolutivamente veio a realizá-la

    Designlab4u: Journal

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    Designlab4u it´s a laboratory designed to immerse design students in real pedagogical work; social or research contexts to create a professionally laboratory capable of responding to design requests through innovative methodologies that enables students more competitive and more creative in design practice. Created in November 2016, this laboratory is characterized by a research space applied to the practice and teaching of Design. DesignLab4u is defined as a laboratory within the Lisbon Polytechnic Higher School of Education, which recreates the real working environment of an agency. This laboratory aims to provide students with the opportunity to collaborate on real projects, with community projection, generated in an immersive learning context, facilitating and fostering creativity, as well as the development of cultural and social enrichment activities. It is intended to prepare professionals capable of executing projects in the design area of different genres and formats. This laboratory currently has a multidisciplinary team consisting of current students taking the ESELx Visual Arts and Technology course, former students with a scientific scholarship and master students from other partner institutions.info:eu-repo/semantics/publishedVersio

    The finance-growth nexus in the age of financialisation: an empirical reassessment for the European Union countries

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    This paper draws an empirical reassessment of the finance-growth nexus by performing a panel data econometric analysis for all 28 European Union countries over 27 years from 1990 to 2016. Since the mid-1980s, the financial system has experienced a strong liberalisation and deregulation by preventing its beneficial effects on the real economy. This phenomenon, typically called financialisation, points to a negative view of finance and contradicts the well-entrenched hypothesis on the finance-growth nexus. We estimate both linear and non-linear growth models by incorporating seven proxies of finance (money supply, domestic credit, financial value added, short-term interest rate, long-term interest rate, stock market volume traded and stock market capitalisation) and five control variables (the lagged growth rate of the real per capita gross domestic product, the inflation rate, the general government consumption, the degree of trade openness and the education level of the population). Our results show that finance has impaired economic growth in the EU countries, both in the pre-crisis period and in the crisis and post-crisis periods. The enormous growth of domestic credit and of the financial value added have been restraining the economic growth of the EU countries since 1990 and particularly up until the Great Recession. This implies the need to reduce the prominence of finance, i.e. so-called de-financialisation, in the coming years in order to avoid the potential new ‘secular stagnation’ in the current age of financialisation.info:eu-repo/semantics/publishedVersio

    Earth-based mortars for repair and protection of rammed earth walls. Stabilization with mineral binders and fibers

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    The use of earth as a building material offers many advantages in terms of sustainability: it is a natural material, most probably non-toxic and ecological, with low energy intensity, low carbon emissions and recyclable. Earth-based mortars are re-gaining its place as building materials for plastering, rendering and repair of earthen walls, not only in the sustainable context but also in terms of efficiency. However, the scientific knowledge about these mortars is still scarce. In particular, the opinions regarding the effects of adding fibers or mineral binders as stabilizers, to improve the performance of the mortar, are contradictory. The study presented in this article is intended to advance the knowledge about the effects of adding low amounts of hemp fibers, hydrated air lime, hydraulic lime, natural cement and Portland cement on the mechanical (flexural and compressive strength, dynamic modulus of elasticity), physical (shrinkage, thermal conductivity, porosity) and hydric (water absorption under low pressure, capillary water absorption, drying) characteristics of mortars formulated with different earth materials. Results show that the addition of the fibers decreases the thermal conductivity of the mortars, which is remarkably good for the mortars made from clayey soil, and slowers the drying of the mortars. They also show that adding the mineral binders will negatively affect the hydric behaviour of the mortars: the water absorption coefficient increases and the drying become slower as the percentage of binder increases. In addition, the use of these binders has no significant effect on the flexural and compressive strength of the mortar.info:eu-repo/semantics/publishedVersio

    A influência dos contextos familiar e educativo nos comportamentos e competências de literacia de um grupo de crianças em jardim de infância

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    Relatório da Prática Profissional Supervisionada apresentado à Escola Superior de Educação de Lisboa para obtenção de grau de Mestre em Educação Pré-EscolarO presente relatório constitui-se como uma análise crítica e reflexiva sobre a prática e a investigação desenvolvidas no âmbito da Prática Profissional Supervisionada II. Esta decorreu em contexto de jardim-de-infância, com um grupo de 24 crianças com idades compreendidas entre os 4 e os 6 anos. O objeto de estudo que dá nome ao relatório – A influência dos contextos familiar e educativo nos comportamentos e competências de literacia num grupo de crianças de jardim-de-infância – surge no âmbito da prática desenvolvida. Desta decorre a necessidade de estudar o contexto educativo, cruzando-o com o familiar, na investigação, para melhorar as práticas adotadas antes e depois do término da mesma. Seguindo a metodologia do design-based research, esta investigação teve como objetivos (i) analisar as práticas de literacia do contexto familiar, (ii) investigar o contexto educativo, (iii) avaliar as competências de consciência fonológica e literacia das crianças e (iv) alterar o contexto educativo de acordo com a metodologia de investigação escolhida. Foram usados um questionário para as famílias; o teste de conhecimento de letras; o teste de consciência fonológica (Vale, 2011), a escala ECERS-R. Selecionouse um grupo de doze crianças como participante – as seis crianças que frequentam mais assiduamente a área da leitura e da escrita e seis que não frequentam. Os resultados do estudo sugerem que o grupo que revelou mais competências e conhecimentos nos testes aplicados participa mais em práticas de literacia familiar e revela um maior interesse por atividades que envolvam a leitura e a escrita. A reorganização do espaço decidida após a aplicação da escala, permitiu observar melhorias no ambiente educativo, no âmbito da literacia, promovendo uma maior apetência e frequência pela área da leitura e escrita.ABSTRACT This report is a critical and reflective analysis of the practice and research developed within the framework of Supervised Professional Practice II. It was held in a kindergarten setting with a group of 24 children aged 4 to 6 years. The study object that gives name to the report – The influence of the familiar and educative contexts on the literacy behaviors and competences in a kindergarten group of children – arises within the scope of the developed practice, in which it was emphasized the need to study the educational space by crossing it with the familiar context in the investigation, to improve the practices adopted before and after the end of this study. Following the methodology of design-based research, this study was based on understanding the literacy practices of the family context through a questionnaire to family members, crossing them with the literacy skills of children, using tests of letter knowledge and phonological awareness and with the evaluation of the quality of the educational environment using the ECERS-R scale. To do this, a group of 12 children were selected as participants, applying the tests from the division into two groups of 6 children each – those who attend the area of reading and writing and those who doesn’t. The main conclusions of the study are that the group who showed the best results in the tests applied has a higher index of family literacy practice and, consequently, a greater interest in activities involving reading and writing. Nevertheless, with the application of the environment rating scale, it is possible to verify improvements in the educational environment in the scope of the literacy, promoting behaviors and skills in children.N/

    Analysis of the correlation between periodontal status and polymorphisms in the IL-1, IL-6, TNF-alpha and paraoxonase enzyme in individuals affected or not with Diabetes type I and II

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    Orientador: Rebeca de Souza AzevedoDissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Odontologia de PiracicabaResumo: A doença periodontal (DP) é uma doença inflamatória crônica de ampla distribuição etária e mundial, que resulta da interação entre fatores etiológicos heterogêneos e que pode sofrer influência ambiental e sistêmica, especialmente na presença do diabetes melito (DM). Os mecanismos que envolvem a associação entre o DM e a presença da DP ainda não estão completamente elucidados, mas as características genéticas ou epigenéticas do hospedeiro, como os polimorfismos genéticos, podem influenciar esta relação. Dessa forma, o objetivo deste estudo foi avaliar o envolvimento de polimorfismos nos genes de IL1-? (-889), de IL1-? (+3984), de IL-6 (-174), de TNF-? (-308) e da paraoxanase (-192) e da paraoxonase (-55) no desenvolvimento de DP e DM em um grupo de pacientes brasileiros. Os polimorfismos rs1800587 e rs1143634 no gene IL-1, rs1800796 no gene IL6, rs1800629 no gene TNF-?, e rs662 e rs854560 no gene paraoxanase foram genotipados em 302 adultos, dos quais 96 eram diabéticos com DP (ADM+DP), 20 eram diabéticos com saúde periodontal (ADM-DP), 112 eram normoglicêmicos com DP (AN+DP) e 74 eram normoglicêmicos com saúde periodontal (AN-DP); e em 88 crianças e adolescentes, dos quais 11 eram diabéticos com gengivite (CDM+G), 15 eram diabéticos com saúde gengival (CDM-G), 30 eram normoglicêmicos com gengivite (CN+G) e 32 eram normoglicêmicos com saúde gengival (CN-G). No grupo de pacientes adultos, a presença do alelo T no polimorfismo rs1143634 no gene IL1-? foi mais frequente nos indivíduos ADM+DP que nos indivíduos AN-DP, gerando um OR de 14,9 (95% IC: 8,6-25,9; p<0,0001); a presença do alelo A no polimorfismo rs1800629 no gene TNF-? foi mais frequente nos indivíduos ADM+DP que nos indivíduos AN-DP, gerando um OR de 22,7 (95% IC: 6,96 -74,5 p<0,0001), e a presença do alelo C no polimorfismo rs1800796 no gene IL6 foi mais frequente nos indivíduos ADM+DP que nos indivíduos AN+DP, gerando um risco de recorrência de 2,38 (95% IC:1,61-3,5; p<0,0001), e que nos indivíduos AN-DP, gerando risco de recorrência de 2,87 (1,79-4,5; p<0,0001). No grupo de pacientes crianças e adolescentes, a presença do alelo C no polimorfismo rs1800796 no gene IL-6 foi mais frequente em indivíduos CN+G que nos indivíduos CN-G, gerando um risco de recorrência de 121,1 (95% IC:32,3-145,3; p<0,0001), e foi mais frequente nos indivíduos CDM+G que nos indivíduos CN-G, gerando um risco de recorrência de 104 (95% IC:11,4-136,6; p<0,0001). Os resultados deste estudo evidenciam a associação dos polimorfismos rs1143634 no gene IL1-?, rs1800796 no gene IL6 e rs1800629 no gene TNF-? com a suscetibilidade genética ao desenvolvimento de DP e/ou DM na população adulta estudada; e a associação do polimorfismo rs1800796 no gene IL-6 com a suscetibilidade genética ao desenvolvimento de DP e/ou DM na população de crianças e adolescentes estudadaAbstract: Periodontal disease (PD) is a chronic inflammatory disease of worldwide distribution that may affect all age groups, and results from the interaction between heterogeneous etiologic factors, such as environmental and systemic influence, especially in the presence of diabetes mellitus (DM). Mechanisms involving the association between DM and the presence of PD are still not fully elucidated, but the genetic or epigenetic alterations of the host, such as the genetic polymorphisms may influence this relationship. Thus, the aim of this study was to evaluate the involvement of polymorphisms in the genes of IL1-? (-889), IL1- (+3984), IL-6 (-174), TNF-? (-308) and paraoxanase (-192) and paraoxonase (-55) in PD and/or DM development in a group of Brazilian patients. The polymorphisms rs1800587 and rs1143634 from IL1 gene, rs1800796 form IL6 gene, rs1800629 from TNF-? gene, and rs662 and rs854560 from paraoxanase gene were genotyped in 302 adults, of whom 96 were diabetic with PD (ADM+PD), 20 were diabetics with periodontal health (ADM-PD), 112 were normoglycemic with PD (AN+PD) and 74 were normoglycemic with periodontal health (AN-PD); and in 88 children and adolescents, of whom 11 were diabetic patients with gingivitis (CDM+G), 15 were diabetics with gingival health (CDM-G), 30 were normoglycemic with gingivitis (CN+G) and 32 were normoglycemic with gingival health (CN-G). In the group of adult patients, the presence of T allele at the rs1143634 polymorphism in the IL1-? gene was more frequent in ADM+PD than in AN-PD, generating an OR of 14, 9 (95% CI :14,9-25, 9; p <0.0001), the presence of A allele at the rs1800629 polymorphism in the TNF-? gene was more frequent in ADM+PD than in AN+PD, generating an OR of 22,7 (95% CI 6.96 -74.5; p <0.0001), and the presence of C allele at the rs1800796 polymorphism in the gene IL6 was more frequent in ADM+PD than in AN+PD, generating an OR of 2.38 (95% CI :1,61-3, 5; p <0.0001), and it was more frequent in ADM+PD than in AN-PD, generating an OR of 2.87 (1.79 to 4.5, p <0.0001). In the group of children and adolescents, the presence of C allele at the rs1800796 polymorphism in the IL6 gene is more frequent in NC+G than in NC-G, generating an OR of 121.1 (95% CI :32,3-145, 3; p <0.0001), and it was more frequent in CMD+G than in NC-G, generating an OR of 104 (95% CI :11,4-136,6; p <0.0001). The results of this study show the association of rs1143634 polymorphisms in the IL1-? gene, rs1800796 in the IL6 gene, and rs1800629 in the TNF-? gene with genetic susceptibility to PD and/or DM development in the adult population studied, and association of the polymorphism rs1800796 in the IL6 gene with genetic susceptibility for PD and/or DM development in the children and adolescents population studiedMestradoEstomatologiaMestra em Estomatopatologi

    Rebranding da aplicação para surfistas"Qual a tua onda?", do Instituto Hidrográfico

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    Trabalho de projeto submetido como requisito parcial para obtenção do grau de mestre em publicidade e marketing.Os smartphones e as aplicações são uma arma de comunicação muito forte. A sua utilização tem vindo a crescer nos últimos anos, sendo uma das tecnologias mais utilizadas pelos consumidores, eliminando as barreiras de tempo de espaço. Neste contexto, as marcas têm vindo a trabalhar de forma a estarem presentes neste novo canal de comunicação, de uma forma mais leve e emocional. Com base neste contexto social e económico, o Instituto Hidrográfico criou uma aplicação chamada “Qual tua onda?”, de forma a ir ao encontro dos possíveis utilizadores dos seus dados, os surfistas. Disponibilizando assim, a informação necessária para a prática do surf. Apesar de ter sido uma boa iniciativa, reparamos que havia algumas inconformidades com esta aplicação. O nome, a comunicação e até a informação que disponibilizavam não era coerente com o objetivo e não ia ao encontro com as necessidades e filosofias dos surfistas. Desta forma, após percebermos quais eram as debilidades da antiga aplicação, através de uma investigação de suporte privilegiando o método quantitativo, operacionalizado por via da aplicação de um inquérito por questionário a 121 pessoas e após a uma extensa avaliação ao mercado das aplicações do surf, percebemos que era importante fazer um rebranding à aplicação do Instituto Hidrográfico, colocando novas características, funcionalidades e a essência do surf nesta nova aplicação. Nascendo assim, a “GimmeSwell”.Smartphones and applications are a very powerful communication weapon. The apps have been growing recently and now are one of the technologies most used by consumers, eliminating the barriers of space and time. In this context, brands have been working to be present in this new channel. Based on this social and economic context, the InstitutoHidrográfico created an application called "Qual a tuaonda?" (What is your way?).In order to reachnew users of theirforecast data, the surfers. Providing, the necessary information for the practice of surfing. Although it was a good initiative, but we noticed that there were some nonconformities with this application. The name, the communication and even the information they provided was not consistent with their initial objectives. In this way, after realizing what are wrong with the app “Qual a tuaonda?”, and through an investigation with a quantitative method by questionnaire with a survey to 121 people and after an extensive evaluation to the market of surf applications, we realized that it was important to rebranding the application of the InstitutoHidrográfico, putting on new characteristics, functionalities and the essence of surfing in this new application. Born this way, the app "Gimme Swell".N/
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