A IAS 32 e os novos critérios de contabilização das entradas para o capital social das cooperativas: uma análise contabílistica e jurídica

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009

Impact of vehicular traffic emissions on particulate-bound PAHs: levels and associated health risks

Considering vehicular transport as one of the most health‐relevant emission sources of urban air, and with aim to further understand its negative impact on human health, the objective of this work was to study its influence on levels of particulate‐bound PAHs and to evaluate associated health risks. The 16 PAHs considered by USEPA as priority pollutants, and dibenzo[a, l]pyrene associated with fine (PM2.5) and coarse (PM2.5–10) particles were determined. The samples were collected at one urban site, as well as at a reference place for comparison. The results showed that the air of the urban site was more seriously polluted than at the reference one, with total concentrations of 17 PAHs being 2240% and 640% higher for PM2.5 and PM2.5–10, respectively; vehicular traffic was the major emission source at the urban site. PAHs were predominantly associated with PM2.5 (83% to 94% of ΣPAHs at urban and reference site, respectively) with 5 rings PAHs being the most abundant groups of compounds at both sites. The risks associated with exposure to particulate PAHs were evaluated using the TEF approach. The estimated value of lifetime lung cancer risks exceeded the health‐based guideline levels, thus demonstrating that exposure to PM2.5‐bound PAHs at levels found at urban site might cause potential health risks. Furthermore, the results showed that evaluation of benzo[a] pyrene (regarded as a marker of the genotoxic and carcinogenic PAHs) alone would probably underestimate the carcinogenic potential of the studied PAH mixtures.

Forest fires in Northern region of Portugal: impact on PM levels

Every year European citizens become victims of devastating fires, which are especially disastrous for Southern European countries. Apart from the numerous health and economic consequences, fires generate hazardous pollutants that are introduced into the environment, thus representing serious risks for public health. In that regard, particulate matter (PM) is of amajor concern. Thus, the objectives of thisworkwere to characterize the trend of forest fire occurrences and burnt area during the period of 2005 and 2010 and to study the influence of forest fires on levels of particulatematter PM10 and PM2.5. In 2010, 22,026 forest fires occurred in Portugal. The northern region was the most affected by forest fires, with 27% of occurrences in Oporto district. The annual means of PM10 and PM2.5 concentrations at two urban background sites were 25±14 μg m−3 and 8.2±4.9 μg m−3, and 17±13 μg m−3 and 7.3±5.9 μg m−3, respectively. At both sites the highest levels of PMfractionswere observed during July and August of 2010, corresponding to the periods when majority (66%) of forest fires occurred. Furthermore, PM10 daily limit at the two sites was exceeded during 20 and 5 days, respectively; 56%, and respectively 60% of those exceedances occurred during the forest fire season. Considering that the risks of forest fire ignition and severity are enhanced with elevated temperatures, the climate change might increase the environmental impacts of forest fires.

Avaliação da qualidade do ar interior em edifícios do ISEP

Mestrado em Engenharia Química - Ramo Tecnologias de Protecção Ambiental

Radiation dose rates and exposure associated to Technologically Enhanced Naturally Occurring Radioactive Materials (TENORM) at locations of a Portuguese coal-fired power plant

Coal contains trace quantities of natural radionuclides such as Th-232, U-235, U-238, as well as their radioactive decay products and 40K. These radionuclides can be released as fly ash in atmospheric emissions from coal-fired power plants, dispersed into the environment and deposited on the surrounding top soils. Therefore, the natural radiation background level is enhanced and consequently increase the total dose for the nearby population. A radiation monitoring programme was used to assess the external dose contribution to the natural radiation background, potentially resulting from the dispersion of coal ash in past atmospheric emissions. Radiation measurements were carried out by gamma spectrometry in the vicinity of a Portuguese coal-fired power plant. The radiation monitoring was achieved both on and off site, being the boundary delimited by a 20 km circle centered in the stacks of the coal plant. The measured radionuclides concentrations for the uranium and thorium series ranged from 7.7 to 41.3 Bq/kg for Ra-226 and from 4.7 to 71.6 Bq/kg for Th-232, while K-40 concentrations ranged from 62.3 to 795.1 Bq/kg. The highest values were registered near the power plant and at distances between 6 and 20 km from the stacks, mainly in the prevailing wind direction. The absorbed dose rates were calculated for each sampling location: 13.97-84.00 ηGy/h, while measurements from previous studies carried out in 1993 registered values in the range of 16.6-77.6 ηGy/h. The highest values were registered at locations in the prevailing wind direction (NW-SE). This study has been primarily done to assess the radiation dose rates and exposure to the nearby population in the surroundings of a coal-fired power plant. The results suggest an enhancement or at least an influence in the background radiation due to the coal plant past activities.

Postaerobic Exercise Blood Pressure Reduction in Very Old Persons With Hypertension.

BACKGROUND AND PURPOSE: A single bout of aerobic exercise acutely decreases blood pressure, even in older adults with hypertension. Nonetheless, blood pressure responses to aerobic exercise in very old adults with hypertension have not yet been documented. Therefore, this study aimed to assess the effect of a single session of aerobic exercise on postexercise blood pressure in very old adults with hypertension. METHODS: Eighteen older adults with essential hypertension were randomized into exercise (N = 9, age: 83.4 ± 3.2 years old) or control (N = 9, age: 82.7 ± 2.5 years old) groups. The exercise group performed a session of aerobic exercise constituting 2 periods of 10 minutes of walking at an intensity of 40% to 60% of the heart rate reserve. The control group rested for the same period of time. Anthropometric variables and medication status were evaluated at baseline. Heart rate and systolic and diastolic blood pressures were measured at baseline, after exercise, and at 20 and 40 minutes postexercise. RESULTS: Systolic blood pressure showed a significant interaction for group × time (F3,24 = 6.698; P = .002; ηp = 0.153). In the exercise group, the systolic blood pressure at 20 (127.3 ± 20.9 mm Hg) and 40 minutes (123.7 ± 21.0 mm Hg) postexercise was significantly lower in comparison with baseline (135.6 ± 20.6 mm Hg). Diastolic blood pressure did not change. Heart rate was significantly higher after the exercise session. In the control group, no significant differences were observed. CONCLUSIONS: A single session of aerobic exercise acutely reduces blood pressure in very old adults with hypertension and may be considered an important nonpharmacological strategy to control hypertension in this age group.