Proposed Environmental Quality Standards for Phenol in Water

This is the Proposed Environmental Quality Standards (EQS) for Phenol in Water prepared for the National Rivers Authority, and published by the Environment Agency in 1995. The report reviews the properties and uses of phenol, its fate, behaviour and reported concentrations in the environment and critically assesses the available data on its toxicity and bioaccumulation. The information is used to derive EQSs for the protection of fresh and saltwater life and for the abstraction of water to potable supply. Phenol is widely used as a chemical intermediate and the main sources for phenol in the environment are of anthropogenic origin. Phenol may also be formed during natural decomposition of organic material. The persistence of phenol in the aquatic environment is low with biodegradation being the main degradation process (half-lives of hours to days). Phenol is moderately toxic to aquatic organisms and its potential to bioaccumulate in aquatic organisms is low.

Proposed Environmental Quality Standards for Nonylphenol in Water

This is the Proposed Environmental Quality Standards (EQS) for Nonylphenol in Water produced by the Environment Agency in 1997. The report reviews the properties and uses of Nonylphenol, its fate, behaviour and reported concentrations in the environment, and critically assesses available data on its toxicity and bioaccumulation. The information is used to derive EQSs for the protection of fresh and saltwater life as well as for water abstracted to potable supply.Nonylphenol (NP) is used extensively in the production of other substances such as non-ionic ethoxylate surfactants. It is through the incomplete anaerobic biodegradation of these surfactants that most nonylphenol reaches the aquatic environment in effluents, e.g. from sewage treatment works and certain manufacturing operations. It was explicitly stated by the Environment Agency that the EQS was to be derived for NP and not Nonylphenol ethoxylates. However, since NP is unlikely to be present in the aquatic environment in the absence of other nonylphenol ethoxylate (NPE) degradation by-products, the toxicity, fate and behaviour of some of these (i.e. nonylphenol mono- and diethoxylates (NP1EO and NP2EO), mono- and di-nonylphenoxy carboxylic acids (NP1EC and NP2EC) have also been considered in this report. In the aquatic environment and during sewage treatment, NPEs are rapidly degraded to NP under aerobic conditions. NP may then be either fully mineralised or may be adsorbed to sediments. Since NP cannot be biodegraded under anaerobic conditions it can accumulate in sediments to high concentrations.

O processo de harmonização contábil nos países do MERCOSUL: uma análise do processo de transição para as normas internacionais (IFRS)

Esta dissertação pretende fornecer uma contribuição acadêmica aos estudos sobre harmonização contábil em blocos econômicos. A pesquisa teve como objetivo analisar o processo de harmonização contábil nos seis países integrantes do MERCOSUL, após a refundação do IASB, em 2001. A metodologia do estudo tem caráter descritivo e natureza analítica, visando descrever as características qualitativas em relação aos aspectos contábeis e regulatórios dos países estudados. Foi realizada uma pesquisa documental em que foram analisados os relatórios sobre harmonização contábil no MERCOSUL e o método aplicado foi o de estudo de múltiplos casos. Os documentos analisados foram: (a) Report on the Observance of Standards and Codes Auditing and Accounting (ROSC A&A), do Banco Mundial; (b) relatório enviado pelos países ao IASB; (c) relatório enviado pelos países ao GLENIF, além das informações disponíveis nos sites oficiais dos próprios países. A pesquisa contribui para resgatar a história do processo de harmonização e alertar para os potenciais impactos das diferenças na preparação dos balanços das empresas que compõem o bloco.