As garantias financeiras e o seu controlo na atividade seguradora

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Professor Doutor Armindo Licínio da Silva Macedo

Contradiction between the average age of retirement at the time of death and the average pension time for men and women in public employment in Portugal

The short article attempts to make some very brief reflections on the effects a lack of public policies positively discriminatory in terms of public employment retirement. In particular, the observation of the absurd contradiction between the average age of retirement at the time of death (for men and women) and the average pension time for men and women in public employment in Portugal.

Consultoria de gestão operacional e gestão da formação

Relatório de estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do título de Mestre em Auditoria Orientada por Dr. Rodrigo Carvalho Coorientador: Dr. José Rui Dias

Cyclotech - contribution to solve the Technetium shortage by using low energy medical cyclotrons

This paper presents work in progress, to develop an efficient and economic way to directly produce Technetium 99metastable (99mTc) using low-energy cyclotrons. Its importance is well established and relates with the increased global trouble in delivering 99mTc to Nuclear Medicine Departments relying on this radioisotope. Since the present delivery strategy has clearly demonstrated its intrinsic limits, our group decided to follow a distinct approach that uses the broad distribution of the low energy cyclotrons and the accessibility of Molybdenum 100 (100Mo) as the Target material. This is indeed an important issue to consider, since the system here presented, named CYCLOTECH, it is not based on the use of Highly Enriched (or even Low Enriched) Uranium 235 (235U), so entirely complying with the actual international trends and directives concerning the use of this potential highly critical material. The production technique is based on the nuclear reaction 100Mo (p,2n) 99mTc whose production yields have already been documented. Until this moment two Patent requests have already been submitted (the first at the INPI, in Portugal, and the second at the USPTO, in the USA); others are being prepared for submission on a near future. The object of the CYCLOTECH system is to present 99mTc to Nuclear Medicine radiopharmacists in a routine, reliable and efficient manner that, remaining always flexible, entirely blends with established protocols. To facilitate workflow and Radiation Protection measures, it has been developed a Target Station that can be installed on most of the existing PET cyclotrons and that will tolerate up to 400 μA of beam by allowing the beam to strike the Target material at an adequately oblique angle. The Target Station permits the remote and automatic loading and discharge of the Targets from a carriage of 10 Target bodies. On other hand, several methods of Target material deposition and Target substrates are presented. The object was to create a cost effective means of depositing and intermediate the target material thickness (25 - 100μm) with a minimum of loss on a substrate that is able to easily transport the heat associated with high beam currents. Finally, the separation techniques presented are a combination of both physical and column chemistry. The object was to extract and deliver 99mTc in the identical form now in use in radiopharmacies worldwide. In addition, the Target material is recovered and can be recycled.

Contribution of different vegetable types to exogenous nitrate and nitrite exposure

This study reports the levels of nitrate and nitrite of 34 vegetable samples, including different varieties of cabbage, lettuce, spinaches, parsley and turnips, collected in several locations of an intensive agricultural area (Modivas, Vila do Conde, northern Portugal). Nitrate levels ranged between 54 and 2440 mg NO-3 kg-1, while nitrite levels ranged between 1.1 and 57 mg NO-2 kg-1. The maximum residue levels established for nitrate in spinach and lettuce samples were not exceeded. Nitrate and nitrite levels reported in the literature for the same type of samples are reviewed, as well as the contribution of vegetables to nitrate and nitrite dietary exposure of populations.

Contribution of hospital effluents to the load of pharmaceuticals in urban wastewaters: Identification of ecologically relevant pharmaceuticals

The impact of effluent wastewaters from four different hospitals: a university (1456 beds), a general (350 beds), a pediatric (110 beds) and a maternity hospital (96 beds), which are conveyed to the same wastewater treatment plant (WWTP), was evaluated in the receiving urban wastewaters. The occurrence of 78 pharmaceuticals belonging to several therapeutic classes was assessed in hospital effluents and WWTP wastewaters (influent and effluent) as well as the contribution of each hospital in WWTP influent in terms of pharmaceutical load. Results indicate that pharmaceuticals are widespread pollutants in both hospital and urban wastewaters. The contribution of hospitals to the input of pharmaceuticals in urban wastewaters widely varies, according to their dimension. The estimated total mass loadings were 306 g d− 1 for the university hospital, 155 g d− 1 for the general one, 14 g d− 1 for the pediatric hospital and 1.5 g d− 1 for the maternity hospital, showing that the biggest hospitals have a greater contribution to the total mass load of pharmaceuticals. Furthermore, analysis of individual contributions of each therapeutic group showed that NSAIDs, analgesics and antibiotics are among the groups with the highest inputs. Removal efficiency can go from over 90% for pharmaceuticals like acetaminophen and ibuprofen to not removal for β-blockers and salbutamol. Total mass load of pharmaceuticals into receiving surface waters was estimated between 5 and 14 g/d/1000 inhabitants. Finally, the environmental risk posed by pharmaceuticals detected in hospital and WWTP effluents was assessed by means of hazard quotients toward different trophic levels (algae, daphnids and fish). Several pharmaceuticals present in the different matrices were identified as potentially hazardous to aquatic organisms, showing that especial attention should be paid to antibiotics such as ciprofloxacin, ofloxacin, sulfamethoxazole, azithromycin and clarithromycin, since their hazard quotients in WWTP effluent revealed that they could pose an ecotoxicological risk to algae.

Stochastic short-term maintenance scheduling of GENCOs in an oligopolistic electricity market

In the proposed model, the independent system operator (ISO) provides the opportunity for maintenance outage rescheduling of generating units before each short-term (ST) time interval. Long-term (LT) scheduling for 1 or 2 years in advance is essential for the ISO and the generation companies (GENCOs) to decide their LT strategies; however, it is not possible to be exactly followed and requires slight adjustments. The Cournot-Nash equilibrium is used to characterize the decision-making procedure of an individual GENCO for ST intervals considering the effective coordination with LT plans. Random inputs, such as parameters of the demand function of loads, hourly demand during the following ST time interval and the expected generation pattern of the rivals, are included as scenarios in the stochastic mixed integer program defined to model the payoff-maximizing objective of a GENCO. Scenario reduction algorithms are used to deal with the computational burden. Two reliability test systems were chosen to illustrate the effectiveness of the proposed model for the ST decision-making process for future planned outages from the point of view of a GENCO.

Transformar a comunidade em Vitória

Mestrado em Educação e Intervenção Social - Desenvolvimento Comunitário e Educação de Adultos

Custeio baseado em atividades: concepção e implementação numa empresa de serviços

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Paulino Manuel Leite da Silva

Experimental study on polyester based concretes filled with glass fibre reinforced plastic recyclates – a contribution to composite materials sustainability

The development and applications of thermoset polymeric composites, namely fibre reinforced plastics (FRP), have shifted in the last decades more and more into the mass market [1]. Despite of all advantages associated to FRP based products, the increasing production and consume also lead to an increasing amount of FRP wastes, either end-of-lifecycle products, or scrap and by-products generated by the manufacturing process itself. Whereas thermoplastic FRPs can be easily recycled, by remelting and remoulding, recyclability of thermosetting FRPs constitutes a more difficult task due to cross-linked nature of resin matrix. To date, most of the thermoset based FRP waste is being incinerated or landfilled, leading to negative environmental impacts and supplementary added costs to FRP producers and suppliers. This actual framework is putting increasing pressure on the industry to address the options available for FRP waste management, being an important driver for applied research undertaken cost efficient recycling methods. [1-2]. In spite of this, research on recycling solutions for thermoset composites is still at an elementary stage. Thermal and/or chemical recycling processes, with partial fibre recovering, have been investigated mostly for carbon fibre reinforced plastics (CFRP) due to inherent value of carbon fibre reinforcement; whereas for glass fibre reinforced plastics (GFRP), mechanical recycling, by means of milling and grinding processes, has been considered a more viable recycling method [1-2]. Though, at the moment, few solutions in the reuse of mechanically-recycled GFRP composites into valueadded products are being explored. Aiming filling this gap, in this study, a new waste management solution for thermoset GFRP based products was assessed. The mechanical recycling approach, with reduction of GFRP waste to powdered and fibrous materials was applied, and the potential added value of obtained recyclates was experimentally investigated as raw material for polyester based mortars. The use of a cementless concrete as host material for GFRP recyclates, instead of a conventional Portland cement based concrete, presents an important asset in avoiding the eventual incompatibility problems arisen from alkalis silica reaction between glass fibres and cementious binder matrix. Additionally, due to hermetic nature of resin binder, polymer based concretes present greater ability for incorporating recycled waste products [3]. Under this scope, different GFRP waste admixed polymer mortar (PM) formulations were analyzed varying the size grading and content of GFRP powder and fibre mix waste. Added value of potential recycling solution was assessed by means of flexural and compressive loading capacities of modified mortars with regard to waste-free polymer mortars.

Modelling the Contribution of 40K, 232Th and 226Ra to Radiation Dose and Risk from Airborne Discharges of Coal-Fired Power Plants

Coal contains trace elements and naturally occurring radionuclides such as 40K, 232Th, 238U. When coal is burned, minerals, including most of the radionuclides, do not burn and concentrate in the ash several times in comparison with their content in coal. Usually, a small fraction of the fly ash produced (2-5%) is released into the atmosphere. The activities released depend on many factors (concentration in coal, ash content and inorganic matter of the coal, combustion temperature, ratio between bottom and fly ash, filtering system). Therefore, marked differences should be expected between the by-products produced and the amount of activity discharged (per unit of energy produced) from different coal-fired power plants. In fact, the effects of these releases on the environment due to ground deposition have been received some attention but the results from these studies are not unanimous and cannot be understood as a generic conclusion for all coal-fired power plants. In this study, the dispersion modelling of natural radionuclides was carried out to assess the impact of continuous atmospheric releases from a selected coal plant. The natural radioactivity of the coal and the fly ash were measured and the dispersion was modelled by a Gaussian plume estimating the activity concentration at different heights up to a distance of 20 km in several wind directions. External and internal doses (inhalation and ingestion) and the resulting risk were calculated for the population living within 20 km from the coal plant. In average, the effective dose is lower than the ICRP’s limit and the risk is lower than the U.S. EPA’s limit. Therefore, in this situation, the considered exposure does not pose any risk. However, when considering the dispersion in the prevailing wind direction, these values are significant due to an increase of 232Th and 226Ra concentrations in 75% and 44%, respectively.

A importância das consultoras no processo de internacionalização das micro, pequenas e médias empresas em Portugal

Relatório de Estágio Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação da Mestre Inês Veiga Pereira

Reformulação de um Sistema de Gestão de Consumos de Energia

Atualmente a energia é considerada um vetor estratégico nas diversas organizações. Assim sendo, a gestão e a utilização racional da energia são consideradas instrumentos fundamentais para a redução dos consumos associados aos processos de produção do sector industrial. As ações de gestão energética não deverão ficar pela fase do projeto das instalações e dos meios de produção, mas sim acompanhar a atividade da Empresa. A gestão da energia deve ser sustentada com base na realização regular de diagnósticos energéticos às instalações consumidoras e concretizada através de planos de atuação e de investimento que apresentem como principal objetivo a promoção da eficiência energética, conduzindo assim à redução dos respetivos consumos e, consequentemente, à redução da fatura energética. Neste contexto, a utilização de ferramentas de apoio à gestão de energia promovem um consumo energético mais racional, ou seja, promovem a eficiência energética e é neste sentido que se insere este trabalho. O presente trabalho foi desenvolvido na Empresa RAR Açúcar e apresentou como principais objetivos: a reformulação do Sistema de Gestão de Consumos de Energia da Empresa, a criação de um modelo quantitativo que permitisse ao Gestor de Energia prever os consumos anuais de água, fuelóleo e eletricidade da Refinaria e a elaboração de um plano de consumos para o ano de 2014 a partir do modelo criado. A reformulação do respetivo Sistema de Gestão de Consumos resultou de um conjunto de etapas. Numa primeira fase foi necessário efetuar uma caraterização e uma análise do atual Sistema de Gestão de Consumos da Empresa, sistema composto por um conjunto de sete ficheiros de cálculo do programa Microsoft Excel©. Terminada a análise, selecionada a informação pertinente e propostas todas as melhorias a introduzir nos ficheiros, procedeu-se à reformulação do respetivo SGE, reduzindo-se o conjunto de ficheiros de cálculo para apenas dois ficheiros, um onde serão efetuados e visualizados todos os registos e outro onde serão realizados os cálculos necessários para o controlo energético da Empresa. O novo Sistema de Gestão de Consumos de Energia será implementado no início do ano de 2015. Relativamente às alterações propostas para as folhas de registos manuais, estas já foram implementadas pela Empresa. Esta aplicação prática mostrou-se bastante eficiente uma vez que permitiu grandes melhorias processuais nomeadamente, menores tempos de preenchimento das mesmas e um encurtamento das rotas efetuadas diariamente pelos operadores. Através do levantamento efetuado aos diversos contadores foi possível identificar todas as áreas onde será necessário a sua instalação e a substituição de todos os contadores avariados, permitindo deste modo uma contabilização mais precisa de todos os consumos da Empresa. Com esta reestruturação o Sistema de Gestão de Consumos tornou-se mais dinâmico, mais claro e, principalmente, mais eficiente. Para a criação do modelo de previsão de consumos da Empresa foi necessário efetuar-se um levantamento dos consumos históricos de água, eletricidade, fuelóleo e produção de açúcar de dois anos. Após este levantamento determinaram-se os consumos específicos de água, fuelóleo e eletricidade diários (para cada semana dos dois anos) e procedeu-se à caracterização destes consumos por tipo de dia. Efetuada a caracterização definiu-se para cada tipo de dia um consumo específico médio com base nos dois anos. O modelo de previsão de consumos foi criado com base nos consumos específicos médios dos dois anos correspondentes a cada tipo de dia. Procedeu-se por fim à verificação do modelo, comparando-se os consumos obtidos através do modelo (consumos previstos) com os consumos reais de cada ano. Para o ano de 2012 o modelo apresenta um desvio de 6% na previsão da água, 12% na previsão da eletricidade e de 6% na previsão do fuelóleo. Em relação ao ano de 2013, o modelo apresenta um erro de 1% para a previsão dos consumos de água, 8% para o fuelóleo e de 1% para a eletricidade. Este modelo permitirá efetuar contratos de aquisição de energia elétrica com maior rigor o que conduzirá a vantagens na sua negociação e consequentemente numa redução dos custos resultantes da aquisição da mesma. Permitirá também uma adequação dos fluxos de tesouraria à necessidade reais da Empresa, resultante de um modelo de previsão mais rigoroso e que se traduz numa mais-valia financeira para a mesma. Foi também proposto a elaboração de um plano de consumos para o ano de 2014 a partir do modelo criado em função da produção prevista para esse mesmo ano. O modelo apresenta um desvio de 24% na previsão da água, 0% na previsão da eletricidade e de 28% na previsão do fuelóleo.

Two divergent ways to manage HR and to get to the top: an exploratory study in micro firms

Aim of the paper: The purpose of this paper is to examine human resources management practices (HRM practices) in small firms and to improve the understanding of the relationship between this kind of practices and business growth. This exploratory study is based on the resource-based view of the firm and empirical work carried out in two small firms by relating HRM practices with the firms’ results. Contribution to the literature: This is an in-depth study of HRM practices and its impact on performance growth in micro firms, isolating and controlling for most of the contextual and internal variables considered in the literature that relate HRM to growth. Firm growth analysis was broadened by the use of several dependent variables: employment growth and operational and financial performance growth. Some hypotheses for further research in identifying HRM practices in small business and its relation with firm growth are suggested. Methodology: Case study methodology was used to study two firms. The techniques used to collect data were semi-structured interviews to the owner and all the employees, unstructured observation at the firms’ facilities (during two days), entrepreneur profile definition (survey answer) and document data collection (on demographic characterization and performance results). Data was analyzed through content analysis methodology, and categories derived from the interviews’ protocols and literature. Results and implications: Results revealed that despite the firms’ organizational characteristics similarities, they differ significantly in owners’ motivation to grow, HRM practices and organizational performance and growth. Future studies should pay special attention to owner willingness to grow, to firms’ years of experience in business, to staff’s years of experience in their field of work and turnover. HRM practices in micro/small firms should be better defined and characterized. The external image of management posture relating to longitudinal financial results and growth should also be explored.

Buildings Sustainability: The HVAC Contribution

A very important part of the globally produced energy is consumed in buildings, being an important share frequently used in the HVAC systems. These ones are increasing both in performance and in complexity, taking advantage from the use of the recent advances in mechanical and power electronic devices, particularly in the speed variation field. However the improved efficiency only occurs while the HVAC unit is working in the conditions specified by the manufacturer, otherwise the energy consumption raises to values considerably higher than the nominal ones. The adequate maintenance enforces the system to run on its nominal performance and the contrary has undesirable impact both in the performance and in the system expected life time. Therefore, HVAC field maintenance assumes a very important role in the global building sustainability concept. This work presents some results of an incorrect use of HVAC and the associated electric energy overconsumption that can assume values 50% higher than those that occur when the installation is operated according to the adequate maintenance plan.