Auditoria na UE : Avaliação dos riscos do auditor: Relatório de estágio

No sentido de uma aprendizagem e de um conhecimento mais aprofundado sobre a actividade da auditoria na sua vertente interna e externa, áreas de significativo interesse para um profissional da administração pública, foi este Relatório de Estágio fectuado na Universidade de Évora, integrando a equipa de auditoria interna desta Instituição e acompanhando os trabalhos desenvolvidos pela mesma. Este trabalho visa, com particular ênfase chamar a atenção para a crescente importância da Auditoria Interna, e dos riscos associados a esta actividade, recorrendo-se ainda a práticas e procedimentos inerentes à Auditoria Externa, uma vez que entre as mesmas se encontram pontos comuns relevantes para fundamento das acções desenvolvidas. A Auditoria Interna, numa visão actual do seu funcionamento, centra a sua atenção nas actividades que a Organização exerce. É neste sentido que este trabalho de estágio deve proporcionar: - uma reflexão sobre a importância do planeamento dos trabalhos; - um levantamento e identificação dos riscos de um auditor; - uma definição dos riscos da auditoria e da materialidade. De forma a que no decorrer do mesmo seja possível interpretar as normas técnicas e directrizes de auditoria, aplicando-as na execução dos trabalhos. Estes irão desenvolver-se incidindo sobre as normas internacionais de auditoria (ISA), ISA315 - Compreensão da Entidade e do Seu Ambiente e Avaliar os Riscos de Distorção Material e ISA 330 - Os Procedimentos do Auditor em Resposta a Riscos Avaliados. /ABSTRACT: ln order to get a deeper knowledge about the activity of internal auditing, a topic of significant interest for a public administration professional, the output of this work is an Internship Report realized in the University of Évora, integrating the internal auditing team of this institution and observing the work developed by this team. This work aims to draw attention to the increasing importance of Internal Auditing and to the risks associated with this activity, using practices and procedures of External Auditing, since there are important common issues between the two types of auditing, which are relevant for the tasks under analysis. The current approach in Internal Auditing is centered in the activities that the Organization performs. It is in this sense that this internship intends to: provide a reflection on the importance of planning, identify the risks of an auditor, define auditing risks and materiality. It is also intended that during the internship there is the opportunity to interpret the technical auditing norms and directives and to apply them in the execution of auditing tasks. The work will be developed considering the international standard for Auditing (ISA), ISA 315 Obtaining and understanding of the entity and its environment and assessing the risks of material misstatement e ISA 330- Materiality in Planning and Performing an Audit.

Biological Approaches for Remediation of Metal-Contaminated Sites

Environmental pollution by several heavy metals and metalloids is a severe problem worldwide, as soils became increasingly contaminated, posing a threat to ecosystems and ultimately to human health. Contamination derives from large scale urbanization and industrialization, threatening land ecosystems, surface and groundwater, as well as food safety and human health. Remediation strategies for heavy metal-contaminated sites are necessary to protect from their toxic effects and conserve the environment for future generations. Numerous physicochemical techniques have been adopted including excavation and deposition in landfills, thermal treatment, leaching and electro-reclamation. These techniques are fast but inadequate, costly, cause adverse effects on soil physical, chemical and biological properties, and may lead to secondary pollution. In fact, many of these approaches only change the problem from one form or place to another, and do not completely destroy the pollutants. There was an urgent need to develop new technologies which are cost-effective and eco-friendly. In this context, biological remediation has tremendous potential. It uses plants and microorganisms to remove or contain toxic contaminants and is considered as the most effective method because it is a natural process, environmentally-friendly, has a low cost, and wide public acceptance. The present chapter aims to provide a comprehensive review of some of the promising processes mediated by plant and microbes to remediate metal-contaminated environments. Some biological processes used for the decontamination of organic compounds will also be included because of their relevance and potential common use for both purposes.

Exploration of polymetallic nodules in the Area: Reporting practices, data management and transparency

The International Seabed Authority (ISA) regulates the activities related with the exploration and exploitation of seabed mineral resources in the Area, which are considered as the "common heritage of mankind" under the United Nations Convention on the Law of the Sea.The ISA has also the mandate to ensure the protection of the marine environment.The development of good practices for the annual reporting and data submission by Contractors is crucial for the ISA to comply with the sustainable development of the mineral marine resources. In 2015,the ISA issued a new template for reporting on exploration activities, which includes the definition of the format for all geophysical, geological and environmental data to be collected and analysed during exploration. The availability of reliable data contributes to improve the assessment of the ISA on the activities in the Area while promoting transparency, which is considered as a major principle of industry bestpractices.

APOIO À DECISÃO PARA A PROTEÇÃO INTEGRADA NO COMBATE A Tuta absoluta EM TOMATE HORTOINDUSTRIAL

A traça-do-tomateiro é atualmente uma praga-chave do tomate para indústria, na região do Ribatejo. A sua presença foi detectada em 2010, tendo causado prejuízos significativos na campanha de 2011. O objetivo deste projeto é criar ferramentas para a tomada de decisão no âmbito da proteção desta cultura contra esta praga. Durante o ano de 2013, procedeu-se à monitorização semanal de adultos de T. absoluta com recurso a armadilhas com feromona sexual, e à observação visual em 25 a 50 plantas, de acordo com o estado fenológico da cultura. O material entomológico foram analisadas, posteriormente, em laboratório para deteção de parasitismo. Além de avaliar a intensidade de ataque, identificaram-se fatores de risco prévio, para construção de mapas de risco de apoio à tomada de decisão para a limitação da praga como culturas vizinhas e respetivas datas de colheita. Os dados preliminares não apresentaram uma correlação entre o número de machos adultos capturados e o número de larvas presentes na cultura, pelo que a estimativa de risco baseada apenas na contagem de machos adultos não parece ser suficiente para a tomada de decisão. Verificaram-se dificuldades no combate à praga devido a razões de ordem estrutural (e.g. posse da terra, hospedeiros alternativos na vizinhança) e a lacunas no conhecimento da sua bioecologia.

Feminino plural: literatura, língua e linguagem nos contextos italiano e lusófono

A relação entre as mulheres e o feminino no âmbito da língua portuguesa e da língua italiana provocou a promoção de vários encontros, jornadas e debates, que se desdobrou, por sua vez, na colaboração de vários investigadores para compor este livro que agora vem a lume.

Landscape structure shapes carnivore-mediated seed dispersal kernels

Context Seed dispersal is recognized as having profound effects on the distribution, dynamics and structure of plant populations and communities. However, knowledge of how landscape structure shapes carnivore-mediated seed dispersal patterns is still scarce, thereby limiting our understanding of large-scale plant population processes. Objectives We aim to determine how the amount and spatial configuration of forest cover impacted the relative abundance of carnivorous mammals, and how these effects cascaded through the seed dispersal kernels they generated. Methods Camera traps activated by animal movement were used for carnivore sampling. Colour-coded seed mimics embedded in common figs were used to know the exact origin of the dispersed seed mimics later found in carnivore scats. We applied this procedure in two sites differing in landscape structure. Results We did not find between-site differences in the relative abundance of the principal carnivore species contributing to seed dispersal patterns, Martes foina. Mean dispersal distance and the probability of long dispersal events were higher in the site with spatially continuous and abundant forest cover, compared to the site with spatially aggregated and scarcer forest cover. Seed deposition closely matched the spatial patterning of forest cover in both study sites, suggesting behaviour-based mechanisms underpinning seed dispersal patterns generated by individual frugivore species. Conclusions Our results provide the first empirical evidence of the impact of landscape structure on carnivore-mediated seed dispersal kernels. They also indicate that seed dispersal kernels generated strongly depend on the effect that landscape structure exerts on carnivore populations, particularly on habitat-use preferences.

Brèves considérations sur Jean-Marie Géhu et la phytosociologie au Portugal

O artigo destaca a importância do Prof. Jean-Marie Géhu no desenvolvimento da fitossociologia, não só através do incentivo e apoio à fundação de várias associações científicas, mas também através da criação de três séries de periódicos científicos, com larga difusão na Europa. Por outro lado, destaca ainda a forte ligação do Prof. Jean-Marie Géhu a Portugal, onde orientou trabalhos de doutoramento e realizou vários levantamentos de campo que deram origem a publicações científicas estruturantes para a Fitossociologia em Portugal. Por último, em estreita colaboração com outros fitossociólogos europeus, saliente-se ainda a elevada produção científica que em muito contribuiu para o desenvolvimento desta ciência.

Modern viticulture in southern Europe: Vulnerabilities and strategies for adaptation to water scarcity

Water is now considered the most important but vulnerable resource in the Mediterranean region. Nev ertheless, irrigation expanded fast in the region (e.g. South Portugal and Spain) to mitigate environmental stress and to guarantee stable grape yield and quality. Sustainable wine production depends on sustain able water use in the wine’s supply chain, from the vine to the bottle. Better understanding of grapevine stress physiology (e.g. water relations, temperature regulation, water use efficiency), more robust crop monitoring/phenotyping and implementation of best water management practices will help to mitigate climate effects and will enable significant water savings in the vineyard and winery. In this paper, we focused on the major vulnerabilities and opportunities of South European Mediterranean viticulture (e.g. in Portugal and Spain) and present a multi-level strategy (from plant to the consumer) to overcome region’s weaknesses and support strategies for adaptation to water scarcity, promote sustainable water use and minimize the environmental impact of the sector.

Linking thermal imaging to physiological indicators in Carica papaya L. under different watering regimes

Water deficit is the most limiting factor for yield and fruit-quality parameters in papaya crop (Carica papaya L.), deficit-irrigation (DI) strategies offering a feasible alternative to manage limiting water resources. When DI is applied, it is crucial to assess the physiological status of the crop in order to maintain the plant within a threshold value of water stress so as no to affect yield or fruit-quality parameters. The aim of this work was to evaluate the feasibility of thermal imaging in young papaya plants to assess the physiological status of this crop when it is subjected to different DI regimes, studying the relationships between the changes in leaf temperature (Tleaf) and in the major physiological parameters (i.e., stomatal conductance to water vapor, gs; transpiration, E; and net photosynthesis, An). The trial was conducted in a greenhouse from March to April of 2012. Plants were grown in pots and subjected to four irrigation treatments: (1) a full irrigation treatment (control), maintained at field capacity; (2) a partial root-zone drying treatment, irrigated with 50% of the total water applied to control to only one side of roots, alternating the sides every 7 days; (3) a regulated deficit irrigation (50% of the control, applied to both sides of plant); (4) and a non-irrigated treatment, in which irrigation was withheld from both sides of the split root for 14 days, followed by full irrigation until the end of the study. Significant relationships were found between Tleaf and major physiological variables such as gs, E and An. Additionally, significant relationships were found between the difference of leaf-to-air temperature (ΔTleaf–air) and gas-exchange measurements, which were used to establish the optimum range of ΔTleaf–air as a preliminary step to the crop-water monitoring and irrigation scheduling in papaya, using thermal imaging as the main source of information. According to the results, we conclude that thermal imaging is a promising technique to monitor the physiological status of papaya during drought conditions.