Characterization of a chromium-rich tannery waste and its potential use in ceramics

Leather industries which promote hide stabilization by the conventional chrome-tanning process are a major source of pollution because of the resultant chromium-rich wastes. In this work, an extensive characterization of such a chromium-rich waste sludge is presented, regarding its chemical composition (XRF), crystalline phase contents (XRD), organic carbon content (TOC), thermal behavior by thermogravimetry (TG) and differential scanning calorimetry (DSC), as well as its stability under chemical attack (the concentration of important ions in the leachates being determined by capillary electrophoresis) and when submitted to temperatures as high as 1100 degrees C, in air. The material showed the tendency to produce some undesirable, and previously non-detected hexavalent chromium when exposed to high temperatures, but after washing off the soluble salts and the elimination of the organic matter by firing, the resultant material was succesfully tested as a ceramic pigment in a conventional glaze composition usually employed in the ceramic the industry. (C) 2009 Elsevier Ltd and Techna Group S.r.l. All rights reserved.

Cloud-point extraction and preconcentration of cyanobacterial toxins (microcystins) from natural waters using a cationic surfactant

A new cloud-point extraction and preconcentration method, using a cationic, surfactant, Aliquat-336 (tricaprylyl-methy;ammonium chloride), his-been developed for the determination of cyanobacterial toxins, microcystins, in natural waters. Sodium sulfate was used to induce phase separation at 25 degreesC. The phase behavior of Aliquat-336 with respect to concentration of Na2SO4 was studied. The cloud-point system revealed a very high phase volume ratio compared to other established systems of nonionic, anionic, and cationic surfactants: At pH 6-7, it showed an outstanding selectivity in ahalyte extraction for anionic species. Only MC-LR and MC-YR, which are known to be predominantly anionic, were extracted (with averaged recoveries of 113.9 +/- 9% and 87.1 +/- 7%, respectively). MC-RR, which is likely to be amphoteric at the above pH range, was. not cle tectable in.the extract. Coupled to HPLC/UV separation and detection, the cloud-point extraction method (with 2.5 mM Aliquat-336 and 75 mM Na2SO4 at 25 degreesC) offered detection limits of 150 +/- 7 and 470 +/- 72 pg/mL for MC-LR and MC-YR, respectively, in 25 mL of deionized water. Repeatability of the method was 7.6% for MC-LR and 7.3% for MC-YR: The cloud-point extraction process can be. completed within 10-15 min with no cleanup steps required. Applicability of the new method to the determination of microcystins in real samples was demonstrated using natural surface waters, collected from a local river and a local duck pond spiked with realistic. concentrations of microcystins. Effects of salinity and organic matter (TOC) content in the water sample on the extraction efficiency were also studied.

Normativo Contabilistico para Pequenas e Microentidades:implicaçoes ao nivel do Relato Financeiro

Fruto do processo de harmonização contabilística vivido no seio da União Europeia, a partir de 2010, as entidades portuguesas passaram a dispor de um novo Sistema de Normalização Contabilística.(SNC). As entidades de menor dimensão podem, por opção, utilizar a Norma Contabilística e de Relato Financeiro para Pequenas Entidades(NCRF-PE), consagrada no SNC. Todavia, a Lei nº35/2010 de 2 de Setembro veio estabelecer um regime especial simplificado das normas e informações contabilísticas das microentidades aprovado pelo Discreto-Lei nº36-A/2011, de 9 de Março. Face á inexistência de estudos que versem sobre a transição para o normativo contabilístico das pequenas e microentidades, esta dissertação tem como objectivo conhecer o nível de preparação dos Técnicos Oficiais de Contas(TOC) aquando da adopção destes normativos,analisando o sei impacto ao nível do processo contabilístico e do relato financeiro.Para o efeito foi utilizada a técnica do questionário, cujas respostas indicam que a maioria dos TOC concorda com a existência destes normativos, considerando estar razoavelmente preparado a quanto da sua aplicação. O nível de preparação destes profissionais é tanto maior quanto maior o nível das habilitações académicas dos TOC bem como, a antiguidade na profissão. No que concerne ás mudanças ao nível de relato financeiro, destacam-se algumas rubricas do Balanço(Activos Tangíveis, Activos Intangíveis, Subsídios e Capital Próprio) onde os inquiridos consideram ter havido um maior impacto na sequência da adopção dos novos normativos.

Identificação dos dilemas éticos dos Tecnicos Oficiais de Contas

Os profissionais enfrentam-se com muitos dilemas. A maneira como eles lidam com estes dilemas e as decisões que tomam podem estar baseadas numa atitude individual perante as questões éticas, mas também têm uma forte influência do seu grupo profissional. A crescente percepção entre os Técnicos Oficiais de Contas(TOC) da necessidade de respeitar o código de ética está também relacionada com a consciencialização crescente entre estes profissionais de que, a longo prazo, o comportamento ético pode resultar numa vantagem competitiva proveniente da imagem positiva no publico em geral. O foco deste trabalho centra-se nas situações vividas por cada profissional no seu dia-a-dia. Os resultados mostram que os principais dilemas sao sobre como lidar com a "economia cinzenta", "factura falsa" e "evasão fiscal/ fraude". Esta investigação tem com o objectivo contribuir para o debate das questões éticas enfrentadas pelos TOC´S, promovendo assim uma discussão alargada sobre a maneira como os TOC´S podem ajudar a criar uma sociedade melhor e, consequentemente, legitimar a sua existência como uma organização profissional de interesse publico. Mais do que nunca, é essencial perceber os factores que influenciam a conduta profissional no seu contexto real de trabalho para desenvolver uma cultura que leve á evolução ética da sociedade, e que assegure, ao mesmo, a sustentabilidade pretendida do negocio.

IDENTIFYING ETHICAL DILEMMAS OF PORTUGUESE CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but it is also strongly influenced by their professional group and society. This paper focuses in real situations as they are experienced by individuals in their day-to-day professional life. The data were collected using opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by Portuguese Chartered Account (TOC), thus promoting a large debate about the way the TOC can help to create a better society and consequently legitimating their existence as a professional organization of public interest. More than ever, understanding professionals’ behavior in their real context is essential for to build a culture conducive to the ethical development of society, and to ensure, at the same time, the desirable business sustainability. This study gives a broaden description of ethics dilemmas faced by chartered accounts and shows some inefficiency in the ethical control system made by professional bodies.

Cork processing wastewater treatment/valorisation by nanofiltration

Nanofiltration process for the treatment/valorisation of cork processing wastewaters was studied. A DS-5 DK 20/40 (GE Water Technologies) nanofiltration membrane/module was used, having 2.09 m(2) of surface area. Hydraulic permeability was determined with pure water and the result was 5.2 L.h(-1).m(-2).bar(-1). The membrane presents a rejection of 51% and 99% for NaCl and MgSO4 salts, respectively. Two different types of regimes were used in the wastewaters filtration process, total recycling mode and concentration mode. The first filtration regime showed that the most favourable working transmembrane pressure was 7 bar working at 25 degrees C. For the concentration mode experiments it was observed a 30% decline of the permeate fluxes when a volumetric concentration factor of 5 was reached. The permeate COD, BOD5, colour and TOC rejection values remained well above the 90% value, which allows, therefore, the concentration of organic matter (namely the tannin fraction) in the concentrate stream that can be further used by other industries. The permeate characterization showed that it cannot be directly discharged to the environment as it does not fulfil the values of the Portuguese discharge legislation. However, the permeate stream can be recycled to the process (boiling tanks) as it presents no colour and low TOC (< 60 ppm) or if wastewater discharge is envisaged we have observed that the permeate biodegradability is higher than 0.5, which renders conventional wastewater treatments feasible.

Folk culture and political power: practices and representations of moliceiro culture in Portugal, cultural sociology

This article analyses the painted panels of the moliceiro boat, a traditional working boat of the Ria de Aveiro region of Portugal. The article examines how the painted panels have been invented and reinvented over time. The boat and its panels are contextualized both within the changing socio-economic conditions of the Ria de Aveiro region, and the changing socio-political conditions of Portugal throughout the 20th century and until the present day. The article historically analyses the social significance of ‘moliceiro culture’, examining in particular the power relations it expresses and its ambiguous past and present relationships with the political and the economic powers of the Portuguese state. The article unpacks some of the complexity of the relations that have pertained between public and private, local and national, folk culture and ‘art’, and popular and institutional in the Ria de Aveiro region in particular, and Portugal more generally.

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

Cork industry wastewater partition by ultra/nanofiltration: A biodegradation and valorisation study

Wastewater from cork processing industry present high levels of organic and phenolic compounds, such as tannins, with a low biodegradability and a significant toxicity. These compounds are not readily removed by conventional municipal wastewater treatment, which is largely based on primary sedimentation followed by biological treatment. The purpose of this work is to study the biodegradability of different cork wastewater fractions, obtained through membrane separation, in order to assess its potential for biological treatment and having in view its valorisation through tannins recovery, which could be applied in other industries. Various ultrafiltration and nanofiltration membranes where used, with molecular weight cut-offs (MWCO) ranging from 0.125 to 91 kDa. The wastewater and the different permeated fractions were analyzed in terms of Total Organic Carbon (TOC), Chemical Oxygen Demand (COD), Biochemical Oxygen Demand (BOD), Total Phenols (TP), Tannins, Color, pH and Conductivity. Results for the wastewater shown that it is characterized by a high organic content (670.5-1056.8 mg TOC/L, 2285-2604 mg COD/L, 1000-1225 mg BOD/L), a relatively low biodegradability (0.35-0.38 for BODs/COD and 0.44-0.47 for BOD20/COD) and a high content of phenols (360-410 mg tannic acid/L) and tannins (250-270 mg tannic acid/L). The results for the wastewater fractions shown a general decrease on the pollutant content of permeates, and an increase of its biodegradability, with the decrease of the membrane MWCO applied. Particularly, the permeated fraction from the membrane MWCO of 3.8 kDa, presented a favourable index of biodegradability (0.8) and a minimized phenols toxicity that enables it to undergo a biological treatment and so, to be treated in a municipal wastewater treatment plant. Also, within the perspective of valorisation, the rejected fraction obtained through this membrane MWCO may have a significant potential for tannins recovery. Permeated fractions from membranes with MWCO lower than 3.8 kDa, presented a particularly significant decline of organic matter and phenols, enabling this permeates to be reused in the cork processing and so, representing an interesting perspective of zero discharge for the cork industry, with evident environmental and economic advantages. (C) 2010 Elsevier Ltd. All rights reserved.

Professional situation of prosthetics and orthotics recent graduates in ESTeSL

The career of prosthetics and orthotics in Portugal have a recent formative path: need to investigate the employability and employment of the graduates in Prosthetic and Orthotics (P&O) in ESTeSL between the academic years of 2004/05 and 2012/13; approaching to socio-demographic data and also academic and professional path. The questionnaire was applied to the P&O professional population graduated in ESTeSL. The results had been important to observe the future perspectives trends for the profession.

A cultura, os valores contabilísticos e o julgamento profissional dos preparadores e dos revisores/auditores portugueses

Mestrado em Auditoria

Contabilidade criativa : a perceção dos Técnicos Oficiais de Contas

Mestrado em Contabilidade

A profissão de contabilista em Portugal : evidência empírica em alunos e profissionais

Doutoramento em Contabilidade

Characterization of soils in an area of prescribed fire

The prescribed fire is a technique that is often used, it has several advantages. Pedological and hydropedological techniques were tested to assess the prescribed fire changes may cause in soils. This work was performed in Tresminas area (Vila Pouca de Aguiar, Northern Portugal), during February and March 2011. In the present study we applied several techniques. For the field sampling was followed the ISO 10381-1[1], ISO 10381-2[2], and FAO rules [3], as well as were used a grid with 17 points for measuring the soil parameters. During the fire, we have tried to check, with the assistance of the Portuguese Forestry Authority, some important parameters such as, the propagation speed, the size of the flame front and the intensity of energy emitted per unit area. Before the fire, was collected carefully soil disturbed and undisturbed samples for laboratory analysis, and measured soil water content; we also have placed four sets of thermocouples for measuring soil temperature. After the fire, were collected the thermocouples and new soil samples; the water content were measured in the soil and collected ashes. In the laboratory, after preparing and sieving the samples, were determined the soil particle size. The soil pH and electrical conductivity in water was also determined. The total carbon (TC) and inorganic carbon (IC)[4] was measured by a Shimadzu TOC-Vcsn. The water content in soil has not varied significantly before and after the fire, as well as soil pH and soil electrical conductivity. The TC and IC did not change, which was expected, since the fire not overcome the 200° C. Through the various parameters, we determined that the prescribed fire didn’t affect the soil. The low temperature of the fire and its rapid implementation that lead to the possible adverse effects caused by the wild fire didn’t occurred.

As locações - impacto contabilístico e fiscal: caso das viaturas de turismo

Com a entrada em vigor do Sistema de Normalização Contabilística (SNC) o tratamento contabilístico das Locações passou a ser regulamentado pela Norma Contabilística e de Relato Financeiro (NCRF) n.º 9 – Locações, estando previstos dois tipos de locações: a financeira e a operacional. No exercício da nossa atividade profissional de Técnico Oficial de Contas (TOC) somos, muitas vezes, confrontados com as questões: na aquisição de uma viatura de turismo devemos optar pela locação financeira ou pela locação operacional? Quais as vantagens e desvantagens de cada uma delas em termos contabilísticos e fiscais? O resultado indica que as locações operacionais têm vantagens nos indicadores financeiros, mas as locações financeiras permitem uma maior poupança fiscal. Caberá aos titulares do órgão de gestão e ao TOC a escolha do tipo de locação que melhor responde às necessidades da empresa.