Browsing by Issue Date, starting with "2021-10-14"
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- A lista de jurisdições não cooperantes e a proposta de medidas de reação : problemas de compatibilidade com o direito da OMCPublication . Rei, Tânia Beatriz Freitas; Ribeiro, João Sérgio Feio AntunesO presente trabalho visa analisar um instrumento legal da União Europeia usado para combater o fenómeno dos paraísos fiscais. O seu primeiro objetivo é refletir sobre os danos causados numa economia globalizada pelos paraísos fiscais e o porquê de a existência de jurisdições que praticam taxas de imposto zero ou quase zero ser tão prejudicial. Em segundo lugar, pretendemos dar a conhecer um pouco dos fatores que presidiram à elaboração desta lista, o porquê da sua criação, os objetivos que pretende atingir e os critérios seguidos para a inclusão das jurisdições consideradas “não cooperantes” na lista. De seguida, iremos ver quais são as medidas defensivas que serão aplicadas no seguimento da aplicação desta lista e analisaremos o direito da Organização Mundial do Comércio, sobretudo os seus princípios. Neste âmbito, estudaremos os princípios e o seu escopo e, de seguida, como cerne deste trabalho, veremos da sua compatibilidade com as medidas defensivas da União Europeia. No final, incluiremos as conclusões obtidas ao longo deste trabalho e uma breve crítica à forma de elaboração da lista de jurisdições não colaborantes com a União Europeia.
- Responsabilização criminal dos menores : da (des)necessidade da medida de internamento quando executada no regime fechadoPublication . Matos, Inês Carrilho de; Marques, Pedro Maia Garcia
- O crime de violência doméstica e o estatuto da vítimaPublication . Sádio, Daniela Sofia Pico; Silva, Germano Marques da
- Schools 4.0 - innovation in vocational educationPublication . Azevedo, Joaquim; Orvalho, Luisa
- A new digital evaluation protocol applied in a retrospective analysis of periodontal plastic surgery of gingival recessionsPublication . Marques, Tiago; N. M., Santos; Fialho, Joana; Montero, J.; Correia, A.This research aimed to develop a new digital evaluation protocol to objectively quantify the volumetric changes of root coverage periodontal plastic surgery when combined with connective tissue graft. Consecutive patients with Cairo recession type 1 (RT1) or Cairo recession type 2 (RT2) were treated. Accurate study models obtained at baseline and follow-ups were optically scanned. Healing dynamics were measured by calculating volume differences between time points. Nineteen patients were treated between December 2014 and January 2019. At 3-month follow-up, root coverage was 95.6% (± 14.5%) with tunnel and connective tissue graft (TUN + CTG) technique, and 88.9% (± 20.5%) with the vestibular incision subperiosteal tunnel access and connective tissue graft (VISTA + CTG) technique. Recession decreased 1.33 (± 0.86) mm and 1.42 (± 0.92) mm, respectively (p = 0.337). At 6-month follow-up, root coverage was 96.5% (± 10.4%) with the TUN + CTG and 93.9% (± 10.3%) with the VISTA + CTG. Recession decreased 1.35 (± 0.85) mm and 1.45 (± 0.82) mm, respectively (p = 0.455). Complete root coverage was achieved in 86.7% (± 0.4%) with TUN + CTG and 70.6% (± 0.5%) with VISTA + CTG. No statistically significant differences were found between techniques. The digital protocol presented proved to be a non-invasive technique for accurate measurements of clinical outcomes. Both techniques reduce gingival recessions, with no statistically significant differences.
- A proteção do whistleblower e o impacto da sua consagração nas relações laborais no Ordenamento Jurídico Português : um estudo à luz da Diretiva : EU : 2019/1937 do Parlamento Europeu e do Conselho de 23 de outubro de 2019Publication . Andrade, Vanessa Lopes; Vasconcelos, Joana Maria de Vallera de Macedo Pinto e
- In vitro gastrointestinal digestion impact on the antioxidant activity of extracts produced from the macroalgae gracilaria gracilis and ulva rigidaPublication . Cunha, Sara A.; Nova, Paulo; Salsinha, Ana S.; Gomes, Ana; Pintado, ManuelaThe interest in edible algae has been growing over the years due to their richness in molecules with nutritional and bioactive potential, such as proteins, essential amino acids, vitamins and minerals. Furthermore, due to their interesting protein content, they have been described as a source of bioactive peptides, with scientifically documented antioxidant, anti-hypertensive and antimicrobial properties. In this work, water-soluble extracts were produced from the macroalgae Gracilaria gracilis and Ulva rigida, with focus on their antioxidant potential. Furthermore, the impact of in vitro gastrointestinal (GI) digestion on the antioxidant activity of both extracts was studied, with the goal of evaluating their potential as functional food ingredients. Extracts were produced by enzymatic hydrolysis, with a cellulase and a subtilisin protease, using a previously optimized method. Then, both were submitted to simulated GI conditions, similar to those found in the human digestive system. The antioxidant activity was determined by ORAC and ABTS assays in four stages of GI simulation (before digestion, and after mouth, stomach and intestine digestion). The antioxidant activity did not decrease throughout the different stages of digestion. Interestingly, the antioxidant capacity increased after some phases. For instance, both extracts presented higher ORAC values after all digestion phases, when compared to the non-digested extract, being statistically significant after stomach digestion, for G. gracilis extract (p < 0.05). On this study, both extracts maintained their antioxidant activity during in vitro GI digestion, with an increase after almost all digestion phases, when compared to the non-digested extract. The observed increase may be explained by the production of smaller and more bioactive peptides, by the action of the gastrointestinal enzymes, such as pepsin and pancreatin. In conclusion, since antioxidant activity is maintained throughout the GI tract, these results showed that G. gracilis and U. rigida extracts may be considered potential ingredients for the development of functional foods with antioxidant properties.
- Money can’t buy happiness : income and young adults’ life satisfaction in GermanyPublication . Deres, Leona Ricarda Sophia; Raposo, Pedro Miguel SantosThis master thesis leverages two German micro-level data sets – the TwinLife data sample and the German Socio-Economic Panel (GSOEP) – to gain insights into the relationship between income and young German adults’ life satisfaction. Accounting for the relevance of unobserved heterogeneities in the context of happiness research, it does so by applying two different control mechanisms to both data samples in connection with fixed effect ordered logit models. The estimation results for young respondents in the GSOEP data sample are contrasted with information on twin pairs from the TwinLife data set to explore three aspects of happiness determination: Firstly, the relevance of income in determining young German adults’ life satisfaction is evaluated. Income is found to play a neglectable role in influencing German youngsters’ happiness. Secondly, this thesis explores the extent to which twin differencing as a mechanism to control for unobserved heterogeneities yields outcomes different from those of competing approaches. Since the estimation results do not offer greatly diverging outcomes, it is concluded that twin differencing constitutes a sufficient instrument to control for unobserved heterogeneities. Lastly, this finding is refined by exploiting the information given on identical and non-identical twins in the TwinLife data set to disentangle in how far genetic endowments determine life satisfaction. Unobserved identical genetic dispositions are found to play a role in influencing someone’s well-being. Hence, data such as information on twins that explicitly allow the control of these unobserved heterogeneities should be considered for happiness research.
- Tributação dos rendimentos gerados pela participação em OIC nacional e estrangeiro : análise comparativa na ótica do participante pessoa singular residente em território portuguêsPublication . Regufe, João Pedro Fernandes; Bandeira, Luís Fernando Sampaio PintoA presente dissertação consiste numa análise comparativa ao tratamento fiscal dos rendimentos obtidos por pessoas singulares residentes em território português, consoante a sua participação seja feita em OIC nacionais ou em OIC estrangeiros. Em concreto, pretendemos apurar as diferenças previstas na legislação portuguesa para a tributação dos rendimentos que derivem de operações equivalentes, consoante o investimento seja feito em OIC nacional ou em OIC estrangeiro. Como procuraremos demonstrar, o regime nacional em vigor, seja por via legal ou regulamentar, parece beneficiar, paradoxalmente, o investimento em OIC estrangeiros, no que a determinadas operações geradoras de rendimento concerne. A participação em OIC estrangeiro poderá desencadear uma situação de dupla tributação jurídica na esfera do participante. Nessa medida, procuraremos aferir como se efetua a repartição da competência tributária internacional entre o Estado português e o Estado da fonte, de forma a perceber em que hipóteses e em que termos os rendimentos obtidos pelo participante hão de ficar sujeitos à aplicação do regime fiscal português.
- O direito de oposição do trabalhador em caso de transmissão da unidade económicaPublication . Cabriz, Patrícia Filipa Pereira; Vasconcelos, Joana Maria de Vallera de Macedo Pinto e