Emergy analysis of a silvo-pastoral system, a case study in southern Portugal

The Mediterranean silvo-pastoral system known as Montado, in Portugal, is a complex land use system composed of an open tree stratum in various densities and an herbaceous layer, used for livestock grazing. Livestock also profit from the acorns, and the grazing contributes to avoid shrub encroachment. In the last 20 years, subsidies from the European Union have greatly promoted cattle rearing in this system and the introduction of heavy breeds, at the expense of sheep, goats or the native cattle breeds. The balance of the traditional system is thus threatened, and a precise assessment of the balance between the different components of the system, therefore is highly needed. The goal of this study was to gain a better under- standing of a Montado farm system with cattle rearing as the major economic activity by applying the emergy evaluation method to calculate indices of yield, investment, environmental loading and sustainability. By integrating different ecosystem components, the emergy evaluation method allows a comprehensive evaluation of this complex and multifunctional system at the scale of an individual farm. This method provides a set of indices that can help us understand the system and design management strategies that maximize emergy flow in the farm. In this paper, we apply the emergy evaluation method to a Montado farm with cattle rearing, as a way to gain a better understanding of this system at the farm scale. The value for the transformity of veal (2.66E?06 sej J-1) is slightly higher, when compared to other systems producing protein. That means that the investment of nature and man in this product was higher and it requires a premium price on the market. The renewa- bility for Holm Oaks Farm (49 %), lower than for other similar systems, supports the assumption that this is a farm in which, comparing with others, the number of purchased inputs in relation to renewable inputs provided by nature, is higher. The Emergy Investment Ratio is 0.91 for cattle rearing compared to a value of 0.49 for cork and 0.43 for firewood harvesting, making it clear that cattle rearing is a more labor demanding activity comparing with extractive activities as cork and firewood harvesting.

Os custos relacionados com a qualidade na prática fiscal das empresas portuguesas. Comparative case study

Todas as organizações deveriam preocupar-se com a análise dos custos da qualidade, dado que essa análise, para além de permitir identificar aspetos a melhorar, é uma ferramenta fundamental para os próprios órgãos de gestão dessas organizações. Esta análise sobre os custos da qualidade também deveria incidir sobre as atividades da empresa relacionadas com a sua prática fiscal. Porém, a literatura não apresenta qualquer referência à relação entre essas duas temáticas: custos da qualidade e fiscalidade empresarial. Nesse sentido, o presente trabalho de investigação analisa a relação entre os princípios dos custos da qualidade e a fiscalidade empresarial em Portugal. Pelo que, optou-se pela metodologia case study, mais especificamente pela metodologia comparative case study, por se entender, e se ter demonstrado, ser a metodologia que melhor se adequa à complexidade do tema em análise. Este trabalho, para além de relacionar os custos da qualidade e a fiscalidade empresarial, permitiu apresentar e aplicar uma metodologia para implementação do modelo Prevention – Appraisal – Faillure (PAF), com o objetivo de diminuir os custos da qualidade na prática fiscal e atingir o nível económico da qualidade, bem como um índice de eficiência, que permite, a todo o momento, determinar o nível de eficiência atingido e a forma de o melhorar. Nesse sentido, concluiu-se que a generalidade das empresas portuguesas não aplica os princípios dos custos da qualidade ao seu departamento fiscal ou à sua prática fiscal, quer essa atividade seja executada internamente na empresa, quer seja executada externamente; Costs related to the quality of fiscal practice in Portuguese firms. Comparative case study Abstract: Every organization should be concerned about analyzing its quality costs, since that analysis, besides allowing identification of aspects to improve is a fundamental tool for the management organs of those organizations. This analysis of quality costs should also be carried out on firms’ activities related to their fiscal practice. However, no reference is found in the literature to the relationship between these two: quality costs and business taxation. This research analyzes the relationship between the principles of quality costs and business taxation in Portugal. So being, and to carry out this study, the case study methodology was chosen, more specifically the comparative case study methodology, through the understanding, and previous demonstration, that it is the most appropriate methodology for the complexity of the subject analyzed. Besides relating quality costs to business taxation, this study allowed presentation and application of a methodology for implementing the Prevention – Appraisal – Failure (PAF) model in companies’ fiscal practice which decreases the costs of this practice, reach the economic level of quality as well as an efficiency index, which allows at any time to determine the achieved level of efficiency and how to improve it. All in all, what this study demonstrated is that Portuguese companies, in general, do not apply the principles of quality costs to their taxation department or fiscal practice, whether that activity is performed internally in the firm or externally.

Spatial distribution patterns of the non-native European catfish, Silurus glanis, from multiple online sources - a case study for the River Tagus (Iberian Peninsula)

Effective management of invasive fishes depends on the availability of updated information about their distribution and spatial dispersion. Forensic analysis was performed using online and published data on the European catfish, Silurus glanis L., a recent invader in the Tagus catchment (Iberian Peninsula). Eighty records were obtained mainly from anglers’ fora and blogs, and more recently from www.youtube.com. Since the first record in 1998, S. glanis expanded its geographic range by 700 km of river network, occurring mainly in reservoirs and in high-order reaches. Human-mediated and natural dispersal events were identified, with the former occurring during the first years of invasion and involving movements of >50 km. Downstream dispersal directionality was predominant. The analysis of online data from anglers was found to provide useful information on the distribution and dispersal patterns of this non-native fish, and is potentially applicable as a preliminary, exploratory assessment tool for other non-native fishes.