Assessing fraud risk of selecção, contratação e manutenção de fornecedores process of Sonae Investimentos

The present Work Project (WP) is the result of Sonae’s concern with fraud risk, seeking to implement a method that formally describes and evaluates it in its various forms. In a context of limited human, capital, time and tools’ resources, the Internal Audit (IA) department of the company developed a framework to raise the awareness of top management and identify which processes of its value chain present a higher level of exposure to fraud, with the purpose of redirecting attention to those and prioritizing the creation of new mechanisms to monitor its KPIs’ dynamics.

PRELIMINARY RESULTS OF A LARGE-SCALE TREE INVENTORY OF UPLAND RAIN FOREST IN THE CENTRAL AMAZON

A large-scale inventory of trees > 10cm DBH was conducted in the upland "terra firme" rain forest of the Distrito Agropecuário da SUFRAMA (Manaus Free Zone Authority Agricultural District) approximately 65Km north of the city of Manaus (AM), Srasil. Thegeneral appearance and structure of the forest is described together with local topography and soil texture. Thepreliminary results of the Inventory provide a minimum estimate of 698 tree species in 53 families in the 40Km radius sampled, including 17 undescribed species. Themost numerically abundant families, Lecythidaceae, Leguminosae, 5apotaceae and Burseraceae as also among the most species rich families. One aspect of this diverse assemblage is the proliferation of species within certain genera, Including 26 genera In 17 families with 6 or more species or morphospecies. Most species have very low abundances of less than 1 tree per hectare. While more abundant species do exist at densities ranging up to a mean of 12 trees per ha, many have clumped distributions leading to great variation in local species abundance. The degree of similarity between hectare samples based int the Coefficient of Community similarity Index varies widely over different sample hectares for five ecologically different families. Soil texture apparently plays a significant role In determining species composition in the different one hectare plots examined while results for other variable were less consistent. Greater differences in similarity indices are found for comparisons with a one hectare sample within the same formation approximately 40Km to the south. It is concluded that homogeneity of tree community composition within this single large and diverse yet continuous upland forest formation can not be assumed.

TWO UNUSUAL NEW GENERA OF PARAMPHISTOMIDAE (TREMATODA, DIGENEA) FROM FRESHWATER FISH OF THE BRAZILIAN AMAZON

Two new genera and species of Paramphistomidae (Tremadota, Digenea) are described from freshwater fish of the Brazilian Amazon. Anavilhanatrema robustagen. et sp. nov. is characterized as having a cylindrical body with an anterior expansion, small suckers, a small cirrus sac, large lobate testes, a lobate ovary, long ceca and extensive vitellaria. Pacudistoma turgidagen. et sp. nov., on the other hand, is distinguished by having a stout, cylindrical body, a large oral sucker with internal diverticula, a large genital sucker, smaller lobate testes, a spherical ovary, long ceca and relatively extensive vitellaria. Both species appear to be host specific with A. robustafound in Pristobrycon striolatus(STEINDACHNER) while P. turgidaoccurus in Hyleus pacu(SCHOMBURCK).

THE EFECTS OF SETTLEMENT ON THE PREVALENCE OF AscarisINFECTION IN TWO AMERINDIAN POPULATIONS OF THE BRAZILIAN AMAZON

Studies were made of the intestinal parasites of Amerindian populations of the Uaupes River basin of Brazil. Three groups were sampled: 1) Tukano fisher-agriculturalists who live in permanent riverine villages; 2) Maku hunter-horticulturalists who live in close contact with the Tukano fishing villages; and 3) Maku who inhabit the forest interior and have little contact with permanent settlements. Fecal samples were collected from 498 individuals of which 220 were from the first group, 135 from de second and 143 from the third. The samples were analyzed by means of microflotation and centrifugal sedimentation. A total of 18 protozoan and helminth species were recorded based on the presence of cysts or eggs. These included five nematode species that could not be identified. The three common pathogenic nematodes were found to be prevalent: the hookworm, Necator americanus(96%); the whipworm, Trichuris trichiura(77%) and the large roundworm, Ascaris lumbricoides(75%). The prevalence of Ascarisamong the villages was found to vary from 56 to 100%. Individuals living in, or associated with, permanent settlements had higher prevalence and intensity rates than those living in the nomadic hunter-gatherer way. This is shown to be directly related to fecal contamination of the environment in and around permanent settlements. The prevalence of Ascarisin a population can be used as an indicator of such environmental contamination.

Miracetyma etimaruya gen. et sp. n. (COPEPODA, POECILOSTOMATOIDA, ERGASILIDAE) FROM FRESHWATER FISHES OF THE BRAZILIAN AMAZON

Miracetyma etimaruyagen. et sp. n. is proposed from the gills filaments of Curimata cyprinoides(Linnaeus, 1758), Potamorhina latior(Spix, 1829) and Psectrogaster essequibensis(Gunther, 1864). The species of the new genus is characterized by having a more complex latching antenna. The claw is greatly reduced and has a groove; the third segment has one or two grooves; the first, second and third segments have one or two cuticular extensions. The legs have pectinate setae and the first endopod is greatly modified, very long, and without setae. The first segment of the first endopod is large, strong and elongate and the second segment is subcylindrical, slender and elongate. These modifications imply in a loss of swimming capacity which is linked to secure fixation on the gill filament. As a result, the leg morphology has evolved other functions.

A NEW SPECIES OF Rhacodiaptomus Kiefer, 1936, FROM THE BRAZILIAN AMAZON (CRUSTACEA:COPEPODA: CALANOIDA)

A new species of Calanoid copepod, Rhacodiaptomus besti,is described from material collected in the Igarapé São Pedro, Rio Jamari, State of Rondônia, and Lago Amanã, Rio Japurá, State of Amazonas, in Western Amazonia. A detailed morphological analysis of the species was undertaken in order to provide a basis for future studies on inter and intrageneric relationships.

Anphira branchialis GEN. ET SP. NOV. (CRUSTACEA, ISOPODA, CYMOTHOIDAE) A GILL CAVITY PARASITE OF PIRANHAS (Serrasalmus SPP.) IN THE BRAZILIAN AMAZON

Anphira branchialisgen. et sp. nov. (Crustacea, Isopoda, Cymothoidae) is described from the dorsal areas of the gill chambers of three species of piranhas (Serrasalmusspp.). The fishes were caught in rivers near Manaus, Amazonas State and on Maracá island, Federal Territory of Roraima, Brasil. The new genus and species is characterized by having large, flat coxal plates on ail 7 pereonites. These plates usually extend beyond the margins of the following segments and the 7th ones extend nearly to the pleotelson and cover the lateral margins of the pleonites. The mandible of this species is rounded, "foot shaped" and without incisor. The mandibular palp is short and stout. The maxillules have 3 terminal and 2 subterminal spines. The pleopods are simple lamellar structures with rounded tips. Evidence is presented that these parasites feed on gill filaments.

ABNORMAL SPERMATHECAE NUMBERS IN PERUVIAN SANDFLIES (DIPTERA: PSYSCHODIDAE)

We report and illustrate two abnormal spermatheca numbers found in Peruvian sandflies, a supernumerary spermatheca in Lutzomyia cernerai and the absence of one spermatheca in L. amazonensis.

ELECTROPHORETIC ANALYSIS OF 11 ENZYMES IN NATURAL POPULATIONS OFROOT, 1926 (DIPTERA: CULICIDAE) IN THE AMAZON REGION

Of eleven proteins analyzed in four Amazonian populations, the esterases showed the greatest variation, with five activity zones. EST1, EST2 and EST5 showed variation in each of the populations studied. EST1 and EST2 are each controlled by two, and EST5 by four, codomi-nant alleles. LAP presented six activity zones, with codominant variation in LAP5and LAP6.oc—GPDH was monomorphic with one activity band on starch gel and two on polyacrylamide gel. 1DH presented two activity zones, with variation in the IDHl region. PGM had a single activity zone, with variation in all populations. The Ariquemes populations showed five alleles and the other populations three, all of then codominant. Three activity zones with two codominant alleles were observed for ODH. Aldehyde Oxidase showed two activity zones, with variation in AOl only in the Ariquemes and Porto Velho/Samuel populations. 6-PGDH showed only one activity zone and variation only in the Ariquemes population. The remaing systems - XDH, G-6-PDH and GDH. was monomorphic.

Should my company use Bitcoin?

This work project analyses the possibility for a company to trade their goods and services for bitcoins, by joining the Bitcoin network. It analyses the technological and business requirements to join the Bitcoin Network by looking at Bitcoin’s potential to act as a mean of exchange for trade, unit of account and store of value. The analysis points to the motives, benefits and risks for investors to use the Bitcoin as a traditional currency and recommends on strategies for addressing those risks and maximizing benefits. Other than companies this report, to a lesser extent, will also analyse the Bitcoin from an investor’s point of view, this is, should an investor buy bitcoins for trade and make savings on a regular and everyday basis? A major finding in this work project is that companies could start using the Bitcoin system as a legit form of payment since the benefits of using this technology outweigh the costs and risks, given the right approach. This form of payment will contribute for the upgrade of a company’s business’ image, attract a new pool of consumers and businesses that already trade in bitcoins and pressure existing financial institutions and electronic payment vendors to upgrade their service levels.

Estudo do galgamento em estruturas marítimas verticais utilizando o modelo numérico AMAZON

O galgamento oceânico é um fenómeno associado à interação de ondas com estruturas marítimas. Nesta dissertação estudou-se o galgamento em estruturas marítimas verticais através da aplicação do modelo numérico AMAZON, que é um modelo bidimensional, baseado na resolução das equações não lineares de águas pouco profundas. Para validar a sua aplicação a estruturas marítimas verticais impermeáveis, os resultados de caudal médio galgado obtidos com o modelo AMAZON foram comparados com os resultados de ensaios em modelo físico bidimensional realizados anteriormente e disponíveis na base de dados do projeto europeu CLASH. Os resultados foram ainda comparados com os das fórmulas empíricas e semi-empíricas de Van der Meer & Bruce de 2014, de Goda de 2008 e de Hedges & Reis de 2015. Antes da sua validação, o modelo foi calibrado utilizando um dos ensaios do CLASH. Para tal, realizou-se uma análise de sensibilidade a alguns parâmetros do modelo, concretamente da dimensão mínima da malha, da escala de aplicação do AMAZOM (à escala reduzida ou à do protótipo), da forma de modelação da parede vertical, já que, dado este modelo ser integrado na vertical, não é possível considerar paredes verticais sem utilizar um artifício de cálculo, dos valores de alguns dos parâmetros de entrada do modelo (profundidade mínima molhada e a profundidade mínima de fricção) e da dimensão do domínio de cálculo. Os resultados da calibração do AMAZON mostram que, por causa da precisão do modelo para os menores caudais médios de galgamento, se deve aplicar o modelo à escala do protótipo. Para estruturas verticais, a aproximação que o modelo faz, por defeito, para a secção vertical da estrutura através de um talude fictício a 10:1 apresenta melhores resultados que a utilização de um talude a 20:1. Contudo, ambos requerem a adoção de uma dimensão da malha bastante reduzida nesta zona e na sua vizinhança (0.03 m). No caso em estudo, os dois parâmetros de entrada do modelo não têm impacto significativo nos resultados, ao contrário do domínio de cálculo que, tal como recomendado na literatura de referência, se deve iniciar (fronteira de entrada) a aproximadamente um comprimento de onda do pé da estrutura. Os resultados obtidos mostram que, em geral, o AMAZON subestima o valor medido do caudal médio galgado com erros relativos variáveis entre -91% e -49%; apenas para um caso o modelo sobrestima o caudal médio, com um erro relativo de 43%. Quando comparado com as formulações empíricas e semi-empíricas, a fórmula de Van der Meer & Bruce apresenta melhores aproximações aos caudais médios medidos que constam na base de dados do CLASH, seguida da fórmula de Goda e dos resultados do modelo AMAZON, embora estes dois últimos apresentem valores bastante próximos. Assim, uma vez que o modelo está em constante desenvolvimento, espera-se que no futuro seja uma ferramenta mais poderosa. Contudo, enquanto não se fizerem melhorias no modelo e/ou não se estender a outros ensaios a análise feita no âmbito desta dissertação, os resultados sugerem que não há vantagem na sua utilização face às formulações empíricas e semi-empíricas disponíveis, tendo também em conta o significativo tempo computacional exigido para executar o AMAZON com a dimensão da malha escolhida.

Telefónica Company Report

Equity research report

Yacht charter in Portugal- developing a business model for a sailing charter company

Given the signals that Portugal can be a great destination for charter sailing, the purpose of this work is to disprove this. Thereby the model of Porter’s five forces has been used to analyze the Portuguese yacht charter market, whereas a SWOT analysis should give an overview and compare the Portuguese market with the well running charter market of Croatia. The research outcome on the supply side as well as on the demand side should then serve as a foundation for establishing a model of a sailing charter company in Portugal, explained with the aid of the Canvas model.