O tratamento jurídico e contabilístico das reservas nas cooperativas

Este estudo pretende aferir a relevância das reservas na estrutura financeira da cooperativa e compará-las com a relevância das reservas numa sociedade comercial, de idêntica estrutura financeira. Para o efeito, depois de uma reflexão sobre o tratamento jurídico e contabilístico das reservas nas cooperativas, procede-se a um estudo empírico, tendo por referência a Cooperativa dos Pedreiros. Tendo em conta um conjunto de vertentes construídas a partir do enquadramento jurídico e contabilístico – constituição e utilização das reservas, as suas finalidades (quer durante a vida das cooperativas quer no momento da dissolução e liquidação do seu património), as funções das reservas, e o seu enquadramento contabilístico, – realizou-se uma entrevista em profundidade e procedeu-se à análise dos Estatutos da Cooperativa dos Pedreiros, com vista a analisar tais vertentes na atividade desenvolvida pela mesma e refletida nos relatórios de contas dos anos 2010, 2011, 2012, 2013 e 2014. Os resultados do estudo confirmam que as reservas nas cooperativas têm um regime jurídico diferente face ao das sociedades comerciais, nomeadamente quanto ao destino da reserva legal, que nas cooperativas se circunscreve à cobertura de perdas, bem como a sua irrepartibilidade entre os cooperadores. Tal diferença é, igualmente, visível quando se estabeleceu o paralelismo entre o regime das reservas na cooperativa e na sociedade comercial. Constata-se que as reservas apresentam maior importância na estrutura financeira da cooperativa do que na sociedade comercial. Por fim, refira-se que o caráter pioneiro deste estudo empírico poderá contribuir para uma futura alteração ao normativo jurídico português aplicável às cooperativas quanto a aspetos particulares do seu regime, destacando-se a importância da contínua dotação das reservas irrepartíveis, nomeadamente da reserva legal.

Valorização da Borra de Café: Otimização da Produção de Biodiesel por Catálise Enzimática

O decréscimo das reservas de petróleo e as consequências ambientais resultantes do recurso a combustíveis fósseis nos motores a diesel têm levado à procura de combustíveis alternativos. Esta pesquisa alicerçada nas fontes de energia renovável tornou-se essencial, face à crescente procura de energia e ao limitado fornecimento de combustíveis fósseis . Resíduos de óleo de cozinha, gordura animal, entre outros resíduos de origem biológica, tais como a borra de café, são exemplos de matérias-primas para a produção de biodiesel. A sua valorização tem interesse quer pela perspetiva ambiental, quer pela económica, pois aumenta não só a flexibilidade e diversificação das matérias-primas, mas também contribui para uma estabilidade de custos e alteração nas políticas agrícolas e de uso do solo. É neste contexto que se enquadra o biodiesel e a borra de café, pretendendo-se aqui efetuar o estudo da produção, à escala laboratorial, de biodiesel a partir da borra de café, por transesterificação enzimática, visando a procura das melhores condições reacionais. Iniciando-se com a caracterização da borra de café, foram avaliados antes e após a extração do óleo da borra de café, diversos parâmetros, de entre os quais se destacam: o teor de humidade (16,97% e 6,79%), teor de cinzas (1,91 e 1,57%), teor de azoto (1,71 e 2,30%), teor de proteínas (10,7 e 14,4%), teor de carbono (70,2 e 71,7%), teor de celulose bruta (14,77 e 18,48%), teor de lenhina (31,03% e 30,97%) e poder calorifico superior (19,5 MJ/kg e 19,9 MJ/kg). Sumariamente, constatou-se que os valores da maioria dos parâmetros não difere substancialmente dos valores encontrados na literatura, tendo sido evidenciado o potencial da utilização desta biomassa, como fonte calorifica para queima e geração de energia. Sendo a caracterização do óleo extraído da borra de café um dos objetivos antecedentes à produção do biodiesel, pretendeu-se avaliar os diferentes parâmetros mais significativos. No que diz respeito à caracterização do óleo extraído, distingue-se a sua viscosidade cinemática (38,04 mm2/s), densidade 0,9032 g/cm3, poder calorífico de 37,9 kcal/kg, índice de iodo igual a 63,0 gI2/ 100 g óleo, o teor de água do óleo foi de 0,15 %, o índice de acidez igual a 44,8 mg KOH/g óleo, ponto de inflamação superior a 120 ºC e teor em ácidos gordos de 82,8%. Inicialmente foram efetuados ensaios preliminares, a fim de selecionar a lipase (Lipase RMIM, TL 100L e CALB L) e álcool (metanol ou etanol puros) mais adequados à produção de biodiesel, pelo que o rendimento de 83,5% foi obtido através da transesterificação mediada pela lipase RMIM, utilizando como álcool o etanol. Sendo outro dos objetivos a otimização do processo de transesterificação enzimática, através de um desenho composto central a três variáveis (razão molar etanol: óleo, concentração de enzima e temperatura), recorrendo ao software JMP 8.0, determinou-se como melhores condições, uma razão molar etanol: óleo 5:1, adição de 4,5% (m/m) de enzima e uma temperatura de 45 ºC, que conduziram a um rendimento experimental equivalente a 96,7 % e teor de ésteres 87,6%. Nestas condições, o rendimento teórico foi de 99,98%. Procurou-se ainda estudar o efeito da adição de água ao etanol, isto é, o efeito da variação da concentração do etanol pela adição de água, para teores de etanol de 92%, 85% e 75%. Verificou-se que até 92% decorreu um aumento da transesterificação (97,2%) para um teor de ésteres de (92,2%), pelo que para teores superiores de água adicionada (75% e 85%) ocorreu um decréscimo no teor final em ésteres (77,2% e 89,9%) e no rendimento da reação (84,3% e 91,9%). Isto indica a ocorrência da reação de hidrólise em maior extensão, que leva ao desvio do equilíbrio no sentido contrário à reação de formação dos produtos, isto é, dos ésteres. Finalmente, relativamente aos custos associados ao processo de produção de biodiesel, foram estimados para o conjunto de 27 ensaios realizados neste trabalho, e que corresponderam a 767,4 g de biodiesel produzido, sendo o custo dos reagentes superior ao custo energético, de 156,16 € e 126,02 €, respetivamente. Naturalmente que não esperamos que, a nível industrial os custos sejam desta ordem de grandeza, tanto mais que há economia de escala e que as enzimas utilizadas no processo deveriam ser reutilizadas diversas vezes.

Food waste valorization through the production of polyhydroxyalkanoates by mixed microbial cultures

Dissertação para obtenção do Grau de Mestre em Engenharia Química e Bioquímica

The effect of key process operational conditions on enhanced biological phosphorus removal from wastewater

Enhanced biological phosphorus removal (EBPR) is the most economic and sustainable option used in wastewater treatment plants (WWTPs) for phosphorus removal. In this process it is important to control the competition between polyphosphate accumulating organisms (PAOs) and glycogen accumulating organisms (GAOs), since EBPR deterioration or failure can be related with the proliferation of GAOs over PAOs. This thesis is focused on the effect of operational conditions (volatile fatty acid (VFA) composition, dissolved oxygen (DO) concentration and organic carbon loading) on PAO and GAO metabolism. The knowledge about the effect of these operational conditions on EBPR metabolism is very important, since they represent key factors that impact WWTPs performance and sustainability. Substrate competition between the anaerobic uptake of acetate and propionate (the main VFAs present in WWTPs) was shown in this work to be a relevant factor affecting PAO metabolism, and a metabolic model was developed that successfully describes this effect. Interestingly, the aerobic metabolism of PAOs was not affected by different VFA compositions, since the aerobic kinetic parameters for phosphorus uptake, polyhydroxyalkanoates (PHAs) degradation and glycogen production were relatively independent of acetate or propionate concentration. This is very relevant for WWTPs, since it will simplify the calibration procedure for metabolic models, facilitating their use for full-scale systems. The DO concentration and aerobic hydraulic retention time (HRT) affected the PAO-GAO competition, where low DO levels or lower aerobic HRT was more favourable for PAOs than GAOs. Indeed, the oxygen affinity coefficient was significantly higher for GAOs than PAOs, showing that PAOs were far superior at scavenging for the often limited oxygen levels in WWTPs. The operation of WWTPs with low aeration is of high importance for full-scale systems, since it decreases the energetic costs and can potentially improve WWTP sustainability. Extended periods of low organic carbon load, which are the most common conditions that exist in full-scale WWTPs, also had an impact on PAO and GAO activity. GAOs exhibited a substantially higher biomass decay rate as compared to PAOs under these conditions, which revealed a higher survival capacity for PAOs, representing an advantage for PAOs in EBPR processes. This superior survival capacity of PAOs under conditions more closely resembling a full-scale environment was linked with their ability to maintain a residual level of PHA reserves for longer than GAOs, providing them with an effective energy source for aerobic maintenance processes. Overall, this work shows that each of these key operational conditions play an important role in the PAO-GAO competition and should be considered in WWTP models in order to improve EBPR processes.

Ilha do Corvo, Reserva da Biosfera- que relações se tecem entre os habitantes e a Reserva?

No âmbito da discussão mundial sobre as questões do meio-ambiente os temas da biodiversidade e do desenvolvimento sustentável têm sido dos mais discutidos e analisados a nível global, em resultado de ambos terem uma forte relação com as questões do desenvolvimento económico. Integrado nesta questão da promoção e defesa da biodiversidade surgem as Reservas da Biosfera, orientadas e divulgadas pela UNESCO (o órgão das Nações Unidas para a ciência, cultura e educação). Partindo desta ideia neste meu trabalho procuro fazer uma abordagem à relação que se estabelece entre a população de uma pequena ilha atlântica, a ilha do Corvo, nos Açores, e um território que foi classificado como área protegida, como Reserva da Biosfera. Um dos objectivos foi também o de definir e delimitar um conjunto de conceitos relacionados, como sejam os de desenvolvimento sustentável, biodiversidade, áreas e reservas protegidas. Passou também por uma abordagem histórica, ainda que sucinta, do que foi o povoamento desta pequena ilha açoriana e tentar perceber de que forma as populações se foram relacionando com o território ao longo dos séculos.

Earnings overseas and cash holdings

I investigate the impact of foreign pre-tax income on the total amount of cash held by companies and on the amount of cash that is held in companies’ foreign subsidiaries. I also investigate the impact of the existence and amount of cash held on companies’ foreign subsidiaries in the composition of cash holdings in terms of risk and liquidity. Using a sample of 100 largest U.S. non-financial and non-utilities companies I find that companies with higher earnings overseas present higher cash reserves and invest a higher fraction of their cash in risky assets. My evidence suggests that companies have a different optimization strategy for cash overseas, in which precautionary motives are not the main driver for holding cash.

"A reserva ecológica nacional e a sua importância para o ordenamento do território"

This work primarily aims to investigate the ambiguity between the right to build and the need to preserve nature through one of its instruments: the National Ecological Reserve. In both national and international political effort, forced by increasing ecological awareness of the society were being created regulations for environmental problemsolving frameworks. This significant increase in provisions, that regulated the environment and spatial territory, are directly related to the objectives of the European community. In a year when the soil policy has changed, it is important to review the priorities of regional planning in the face of environmental policies. REN is a restriction of public utility that, among other things, aims to define and integrate diverse areas of our territory which by their structure are essential to the ecological stability of the environment. Going through a historical study of the various regimes that regulated REN, the present work aims to inform the understanding of the concept REN, exposing its objectives and form of delimitation of integrated areas, in order to answer questions about the nature of this institute. It were related to all regulations governing the ecological reserves and land, namely Scheme for Conservation of Nature and Biodiversity; Natura 2000, the National Agricultural Reserve, the Law of the ownership of water resources and water, and the RJIGT RJUE, checking to its compatibility with REN. Through a literature review regarding the jurisprudence of national courts applying the doctrine, analysis of legal regimes, analysis of maps depicting the REN, we carried out a qualitative assessment of the trend and legal effect of REN in protecting populations and environment. Therefore we will work with this reflect on the existing environment awareness in our society and its problems in the management of natural resources.

Uncoupling phosphate deficiency from its major effects on growth and transcriptome via PHO1 expression in Arabidopsis.

Inorganic phosphate (Pi) is one of the most limiting nutrients for plant growth in both natural and agricultural contexts. Pi-deficiency leads to a strong decrease in shoot growth, and triggers extensive changes at the developmental, biochemical and gene expression levels that are presumably aimed at improving the acquisition of this nutrient and sustaining growth. The Arabidopsis thaliana PHO1 gene has previously been shown to participate in the transport of Pi from roots to shoots, and the null pho1 mutant has all the hallmarks associated with shoot Pi deficiency. We show here that A. thaliana plants with a reduced expression of PHO1 in roots have shoot growth similar to Pi-sufficient plants, despite leaves being strongly Pi deficient. Furthermore, the gene expression profile normally triggered by Pi deficiency is suppressed in plants with low PHO1 expression. At comparable levels of shoot Pi supply, the wild type reduces shoot growth but maintains adequate shoot vacuolar Pi content, whereas the PHO1 underexpressor maintains maximal growth with strongly depleted Pi reserves. Expression of the Oryza sativa (rice) PHO1 ortholog in the pho1 null mutant also leads to plants that maintain normal growth and suppression of the Pi-deficiency response, despite the low shoot Pi. These data show that it is possible to unlink low shoot Pi content with the responses normally associated with Pi deficiency through the modulation of PHO1 expression or activity. These data also show that reduced shoot growth is not a direct consequence of Pi deficiency, but is more likely to be a result of extensive gene expression reprogramming triggered by Pi deficiency.

The Pursuit of Efficient Copyright Licensing : How Some Rights Reserved Attempts to Solve the Problems of All Rights Reserved

This dissertation analyses the growing pool of copyrighted works, which are offered to the public using Creative Commons licensing. The study consist of analysis of the novel licensing system, the licensors, and the changes of the "all rights reserved" —paradigm of copyright law. Copyright law reserves all rights to the creator until seventy years have passed since her demise. Many claim that this endangers communal interests. Quite often the creators are willing to release some rights. This, however, is very difficult to do and needs help of specialized lawyers. The study finds that the innovative Creative Commons licensing scheme is well suited for low value - high volume licensing. It helps to reduce transaction costs on several le¬vels. However, CC licensing is not a "silver bullet". Privacy, moral rights, the problems of license interpretation and license compatibility with other open licenses and collecting societies remain unsolved. The study consists of seven chapters. The first chapter introduces the research topic and research questions. The second and third chapters inspect the Creative Commons licensing scheme's technical, economic and legal aspects. The fourth and fifth chapters examine the incentives of the licensors who use open licenses and describe certain open business models. The sixth chapter studies the role of collecting societies and whether two institutions, Creative Commons and collecting societies can coexist. The final chapter summarizes the findings. The dissertation contributes to the existing literature in several ways. There is a wide range of prior research on open source licensing. However, there is an urgent need for an extensive study of the Creative Commons licensing and its actual and potential impact on the creative ecosystem.

The effectiveness of interpretive methods in informal educational facilities : an experimental study with reference to marine parks

Interpretation has been used in many tourism sectors as a technique in achieving building hannony between resources and human needs. The objectives of this study are to identify the types of the interpretive methods used, and to evaluate their effectiveness, in marine parks. This study reviews the design principles of an effective interpretation for marine wildlife tourism, and adopts Drams' five design principles (1997) into a conceptual framework. Enjoyment increase, knowledge gain, attitude and intention change, and behaviour modification were used as key indicators in the assessment of the interpretive effectiveness of the Vancouver Aquarium (VA) and Marineland Canada (MC). Since on-site research is unavailable, a virtual tour is created to represent the interpretive experiences in the two study sites. Self-administered questionnaires are used to measure responses. Through comparing responses to the questionnaires (pre-, post-virtual tours and follow-up), this study found that interpretation increased enjoyment and added to respondents' knowledge. Although the changes in attitudes and intentions are not significant, the findings indicate that attitude and intention changes did occur as a result of interpretation, but only to a limited extent. Overall results suggest that more techniques should be added to enhance the effectiveness of the interpretation in marine parks or self-guiding tours, and with careful design, virtual tours are the innovative interpretation techniques for marine parks or informal educational facilities.

Contraband tobacco on post-secondary campuses in Ontario

In Ontario 27% of young adults smoke, and annual surveillance data suggests tobacco use is plateauing after years of decline. The availability of inexpensive contraband tobacco products maybe contributing to this situation. Limited research has been conducted on the use of contraband tobacco and despite the increasing availability of contraband 'Native cigarettes', no studies to date have examined their use among young adults. Accordingly, this study examines: (a) what proportion of cigarette butts discarded on post-secondary campuses are contraband; and (b) whether the proportion of contraband butts varies between colleges and universities, across seven geographical regions in the province and based on proximity First Nations reserves. In March and April 2009, discarded cigarette butts were collected from the grounds of 25 post-secondary institutions across Ontario. At each school, cigarette butts were collected on a single day from four locations. The collected cigarette butts were reliably sorted into five categories according to their filtertip logos: legal, contraband First NationslNative cigarettes, international and suspected counterfeit cigarettes, unidentifiable and unknown. Contraband use was apparent on all campuses, but varied considerably from school to school. Data suggest that contraband Native cigarettes account for as little as 1 % to as much as 38 % of the total cigarette consumption at a particular school. The highest proportion of contraband was found on campuses in the Northern part of the province. Consumption of Native contraband was generally higher on colleges compared to universities. The presence of contraband tobacco on all campuses suggests that strategies to reduce smoking among young adults must respond to this cohort's use of these products.

The Influence of Male Diet on Life History Traits of Female Mosquitoes

In the field, mosquitoes characteristically feed on sugars soon after emergence and intermittently during their adult lives. Sugar meals are commonly derived from plant nectar and homopteran honeydew, and without them, adults can only survive for a few days on larval reserves. In addition to sugar, females of most species rely on blood for the initiation and maintenance of egg development; thus their reproductive success depends to some extent on the availability of blood hosts. Males, on the other hand, feed exclusively on sugars. Consequently, their sexual maturation and reproductive success is largely dependent upon access to sugar sources. Plant nectar and homopteran honeydew are the two main sugar sources utilized by mosquitoes in the wild. Previous laboratory studies had shown that differences between nectar sources can affect the survivorship and biting frequency of disease vectoring mosquitoes. However, little is known on how sugar composition influence the reproductive processes in male mosquitoes. Male mosquitoes transfer accessory gland proteins and other hormones to their mates along with sperm during mating. In the female, these seminal fluid constituents exert their influence on reproductive genes that control ovulation and vitellogenesis. The present study tests the hypothesis that the mates of males consuming different sugar meals will exhibit varying levels of induction of vitellogenin (a gene which regulates the expression of egg yolk precursor proteins). Real-time quantitative RT-PCR was used to investigate how each sugar meal indirectly influences vitellogenin mRNA abundance in female Anopheles stephensi following mating. Results indicate that mates of nectar-fed males exhibit 2-fold greater change in vitellogenin expression than the mates of honeydew-fed males. However, this response did not occur in non-blood fed controls. These findings suggest that the stimulatory effect of mating on vitellogenesis in blood meal-reliant (i.e. anautogenous) mosquitoes may only be synergistic in nature. The present study also sought to compare the potential fitness costs of mating incurred by females that do not necessarily require a blood meal to initiate a reproductive cycle (i.e., exhibit autogeny). Females of the facultatively autogenous mosquito, Culex molestus were allowed to mate with males sustained on either nectar or honedyew. Mean lifetime fecundity and survivorship of females under the two different mating regimes were then recorded. Additionally, one-dimensional gel electrophoresis was used to verify the transfer of male accessory gland proteins to the sperm storage organs of females during mating.While there was no significant difference in survival between the test treatments, the mates of nectar-fed males produced 11% more eggs on average than mates of honeydew-fed males. However, additional data are needed to justify the extrapolation of these findings to natural settings. These findings prompt further investigation as the differences caused by diet variation in males may be reflected across other life history traits such as mating frequency and insemination capacity.

Letter to William Dickson from John Strachan

Letter to William Dickson from John Strachan. This letter is marked “private”. Mr. Strachan requests that Mr. Dickson come to England to help them “re-invent” the clergy reserves in the Queen and Parliament. The plan is to give 1/3 to the Church of England, 1/3 to the Church of Scotland and 1/3 to the Methodists (1 ¼ pages, handwritten), March 13, 1839.

Private Storage of Common Property

This paper examines a characteristic of common property problems unmodeled in the published literature: Extracted common reserves are aften stored privately rather than immediately. We examine the positive and normative effects of such storage.

Sharing a River among Satiable Countries

With diminishing global water reserves the problem of water allocation becomes increasingly important. We consider the problem of efficiently sharing a river among a group of satiable countries. Inducing countries to efficiently cooperate requires monetary compensations via international agreements. We show that cooperation of the other countries exerts a positive externality on the benefit of a coalition. Our problem is to distribute the benefit of efficiently sharing the river under these constraints. If the countries outside of a coalition do not cooperate at all, then the downstream incremental distribution is the unique compromise between the absolute territorial sovereignty (ATS) doctrine and the unlimited territorial integrity (UTI) doctrine. If all countries outside of a coalition cooperate, then there may not exist any distribution satisfying the UTI doctrine.