Os Seguros: uma comparação entre Moçambique e Portugal

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre António de Almeida Pinto Marques

Mercury, cadmium, lead and arsenic levels in three pelagic fish species from the Atlantic Ocean: intra- and inter-specific variability and human health risks for consumption

Three commonly consumed and commercially valuable fish species (sardine, chub and horse mackerel) were collected from the Northeast and Eastern Central Atlantic Ocean in Portuguese waters during one year. Mercury, cadmium, lead and arsenic amounts were determined in muscles using graphite furnace and cold vapour atomic absorption spectrometry. Maximum mean levels of mercury (0.1715 ± 0.0857 mg/kg, ww) and arsenic (1.139 ± 0.350 mg/kg, ww) were detected in horse mackerel. The higher mean amounts of cadmium (0.0084 ± 0.0036 mg/kg, ww) and lead (0.0379 ± 0.0303 mg/kg, ww) were determined in chub mackerel and in sardine, respectively. Intra- and inter-specific variability of metals bioaccumulation was statistically assessed and species and length revealed to be the major influencing biometric factors, in particular for mercury and arsenic. Muscles present metal concentrations below the tolerable limits considered by European Commission Regulation and Food and Agriculture Organization of the United Nations/World Health Organization (FAO/WHO). However, estimation of non-carcinogenic and carcinogenic health risks by the target hazard quotient and target carcinogenic risk, established by the US Environmental Protection Agency, suggests that these species must be eaten in moderation due to possible hazard and carcinogenic risks derived from arsenic (in all analyzed species) and mercury ingestion (in horse and chub mackerel species).

PAH air pollution at a Portuguese urban area: carcinogenic risks and sources identification

This study aimed to characterize air pollution and the associated carcinogenic risks of polycyclic aromatic hydrocarbon (PAHs) at an urban site, to identify possible emission sources of PAHs using several statistical methodologies, and to analyze the influence of other air pollutants and meteorological variables on PAH concentrations.The air quality and meteorological data were collected in Oporto, the second largest city of Portugal. Eighteen PAHs (the 16 PAHs considered by United States Environment Protection Agency (USEPA) as priority pollutants, dibenzo[a,l]pyrene, and benzo[j]fluoranthene) were collected daily for 24 h in air (gas phase and in particles) during 40 consecutive days in November and December 2008 by constant low-flow samplers and using polytetrafluoroethylene (PTFE) membrane filters for particulate (PM10 and PM2.5 bound) PAHs and pre-cleaned polyurethane foam plugs for gaseous compounds. The other monitored air pollutants were SO2, PM10, NO2, CO, and O3; the meteorological variables were temperature, relative humidity, wind speed, total precipitation, and solar radiation. Benzo[a]pyrene reached a mean concentration of 2.02 ngm−3, surpassing the EU annual limit value. The target carcinogenic risks were equal than the health-based guideline level set by USEPA (10−6) at the studied site, with the cancer risks of eight PAHs reaching senior levels of 9.98×10−7 in PM10 and 1.06×10−6 in air. The applied statistical methods, correlation matrix, cluster analysis, and principal component analysis, were in agreement in the grouping of the PAHs. The groups were formed according to their chemical structure (number of rings), phase distribution, and emission sources. PAH diagnostic ratios were also calculated to evaluate the main emission sources. Diesel vehicular emissions were the major source of PAHs at the studied site. Besides that source, emissions from residential heating and oil refinery were identified to contribute to PAH levels at the respective area. Additionally, principal component regression indicated that SO2, NO2, PM10, CO, and solar radiation had positive correlation with PAHs concentrations, while O3, temperature, relative humidity, and wind speed were negatively correlated.

Incorporating sustainability into a chemical company’s modus operandi

The intent of this dissertation is to review relevant existing management systems and chemical industry initiatives to identify synergies, overlaps and gaps with Sustainability best practices, to map the barriers to the incorporation of Sustainability and formulate recommendations to facilitate execution of Sustainability practices within existing management systems. A chemical industry Sustainability survey was conducted through APEQ, the Portuguese association of chemical companies, which constitutes the first baseline on the topic for this national industry association. The commonly used international standards and the Responsible Care® (RC) initiative were cross-referenced against the United Nations Global Compact Assessment Tool. Guidance on how to incorporate Sustainability into a company‘s modus operandi was collapsed into Sustainability Playbooks. The survey revealed that 73% of the APEQ member companies that participated in the survey have a Sustainability Plan. Both large and small/medium APEQ member companies see the market not willing to pay extra for ‗greener‘ products as one of the main barriers. APEQ large enterprise see complexity of implementation and low return on investment as the other most significant barriers while small/medium enterprise respond that the difficulty to predict customer sustainability needs is the other most significant barrier. Amongst many other insights from this survey reported to APEQ, Life Cycle Assessment practices were found to have a low level of implementation and were also considered of low importance, thus identifying a very important opportunity in Sustainability practices to be addressed by APEQ. Two hundred and seventy three assessment points from United Nations Global Compact Assessment Tool plus five additional items were cross-referenced with international standard requirements. With the authorization of the intellectual property owners, the United Nations Global Compact Assessment Tool was modified to introduce actionable recommendations for each gap identified by management standard. This tool was automated to output specific recommendations for 63 possible combinations after simply selecting from a list of commonly used management standards and the RC initiative. Finally this modified tool was introduced into Playbooks for Incorporation of Sustainability at two levels: a ―Get Started Playbook‖ for beginners or small/medium size enterprise and an ―Advanced Playbook‖ as a second advancement stage or for large enterprise.

Human capital in the knowledge-based society: comparative analysis: Romania-Portugal

The current economic crisis has rushed even more the economists’ concerns to identify new directions for the sustainable development of the society. In this context, the human capital is crystallised as the key variable of the creative economy and of the knowledge-based society. As such, we have directed the research underlying this paper to identifying the most eloquent indicators of human capital to meet the demands of the knowledge-based society and sustainable development as well as towards achieving a comprehensive analysis of the human capital in the EU countries, respectively of a comparative analysis: Romania - Portugal. To carry out this paper, the methodology used is based on the interdisciplinary triangulation involving approaches from the perspective of human resource management, economy and economic statistics. The research techniques used consist of the content analysis and investigation of secondary data of international organisations accredited in the field of this research, such as: the United Nation Development Programme - Human Development Reports, World Bank - World Development Reports, International Labour Organisation, Eurostat, European Commission’s Eurobarometer surveys and reports on human capital. The research results emphasise both similarities and differences between the two countries under the comparative analysis and the main directions in which one has to invest for the development of human capital.

Estudio de la gestión de la variable ambiental en la generación termoeléctrica

En la actualidad, el cambio climático es uno de los temas de mayor preocupación para la población mundial y los científicos de todo el mundo. Debido al crecimiento de la población de forma exponencial, la demanda de energía aumenta acorde con ello, por lo que las actividades de producción energética aumentan consecuentemente, siendo éstas las principales causantes de la aceleración del cambio climático. Pese a que muchos países previamente habían apostado por la producción energética mediante tecnologías limpias a partir de energías renovables, hoy en día es imposible prescindir de los combustibles fósiles pues, junto a la energía nuclear, suponen el mayor porcentaje dentro del mix energético de los países más grandes del mundo, por lo que el cambio debe ser global y con todos los países implicados al unísono. Por ello, los países desarrollados decidieron acordar una serie de leyes y normas para la regulación y el control de la expansión energética en el mundo, mediante programas de incentivo a las empresas para la producción de energía limpia, libre de emisiones, sustituyendo y mejorando los procesos tecnológicos para que garanticen un desarrollo sostenible. De esta forma, se conseguiría también reducir la dependencia energética de los países productores de los recursos fósiles más importantes y a su vez, ayudar a otros sectores a diversificar su negocio y mejorar así la economía de las áreas colindantes a las centrales de producción térmica. Gracias a estos programas de incentivo o, también llamados mecanismos de flexibilidad, las empresas productoras de energía, al acometer inversiones en tecnologia limpia, dejan de emitir gases de efecto invernadero a la atmósfera. Por tanto, gracias al comercio de emisiones y al mercado voluntario, las empresas pueden vender dichas emisiones aumentando la rentabilidad de sus proyectos, haciendo más atractivo de por sí el hecho de invertir en tecnología limpia. En el proyecto desarrollado, se podrá comprobar de una forma más extensa todo lo anteriormente citado. Para ello, se desarrollará una herramienta de cálculo que nos permitirá analizar los beneficios obtenidos por la sustitución de un combustible fósil, no renovable, por otro renovable y sostenible, como es la biomasa. En esta herramienta se calcularán, de forma estimada, las reducciones de las emisiones de CO2 que supone dicha sustitución y se hallará, en función del valor de las cotizaciones de los bonos de carbono en los diferentes mercados, cuál será el beneficio económico obtenido por la venta de las emisiones no emitidas que supone esta sustitución. Por último, dicho beneficio será insertado en un balance económico de la central donde se tendrán en cuenta otras variables como el precio del combustible o las fluctuaciones del precio de la electricidad, para hallar finalmente la rentabilidad que supondría la inversión de esta adaptación en la central. Con el fin de complementar y aplicar la herramienta de cálculo, se analizarán dos casos prácticos de una central de carbón, en los cuales se decide su suscripción dentro del contexto de los mecanismos de flexibilidad creados en los acuerdos internacionales.