Os novos desafios do direito tributário: em particular, a tributação do jogo online

Dissertação de mestrado em Direito Tributário e Fiscal

Indicadores chave de sustentabilidade para edifícios residenciais em estrutura metálica

Dissertação de mestrado integrado em Engenharia Civil

Antibiofilm strategies in the food industry

Biofilms in food processing plants represent not only a problem to human health but also cause economic losses by technical failure in several systems. In fact, many foodborne outbreaks have been found to be associated with biofilms. Biofilms may be prevented by regular cleaning and disinfection, but this does not completely prevent biofilm formation. Besides, due to their diversity and to the development of specialized phenotypes, it is well known that biofilms are more resistant to cleaning and disinfection than planktonic microorganisms. In recent years, a considerable effort has been made in the prevention of microbial adhesion and biofilm formation on food processing surfaces and novel technologies have been introduced. In this context, this chapter discusses the main conventional and emergent strategies that have been employed to prevent bacterial adhesion to food processing surfaces and thus to efficiently maintain good hygiene throughout the food industries.

Introduction [to Food Safety in the Seafood Industry: A practical guide for ISO 22000 and FSSC 22000 implementation]

The prelims comprise: * Half-Title Page * Dedication Page * Title Page * Copyright Page * Table of Contents * Foreword * Acknowledgements * Disclaimer * Introduction

A quantitative research about attitudes of pre-service teachers on inclusive education

In this paper we propose to characterize the inclusive philosophy in Thailand as well as to present and discuss results from a quantitative research carried out within the teacher pre-service context, viewed as one of the components that should be addressed by school systems that seek to be inclusive.

Modelação de processos num serviço de uma organização de ensino superior

Dissertação de mestrado integrado em Engenharia e Gestão Industrial

Aplicação do paradigma Lean em processos clínicos do Centro Hospitalar do Alto Ave

Dissertação de mestrado em Engenharia Industrial

Impact of nutritional counseling in reducing serum cholesterol in public health service patients

OBJECTIVE: To assess the impact of nutritional attention on the lipid profile and nutritional status of hypercholesterolemic patients attended in health centers of Belo Horizonte. METHODS: Using nutritional attendance patient record cards from two health units, the evolution of the lipid profile and the nutritional state (BMI) was monitored of 96 hypercholesterolemic patients who received diet. The patients were appraised at the following moments: initial (1st consultation), after 3 months (2nd consultation) and last consultation (variable for each patient). RESULTS: On the first attendance, 44,4% of the patients presented not only high total cholesterol and LDL-c, but also hypertriglyceridemia and 70.3% were overweight or obese, but most patients (75.6%) presented adequate HDL-c levels. There was significant reduction in the BMI, total cholesterol, LDL-c values (p < 0.01) and also in the triglyceride levels (p < 0.05) in the first three months, without alteration in the HDL-c levels. A significant reduction (p < 0.01) was observed in the frequency of individuals with high cholesterol (from 89.6% down to 47.9%), high and very high LDL-c (from 82.6% down to 45.7%), as well as high and very high triglyceride (from 43.6% down to 16.7%). The observed reduction in frequency of the low HDL-c was statistically meaningless. CONCLUSION: This study evidences the effect of the nutritional attention on lipid profile in hypercholesterolemic patients, reinforcing the need for a multiprofessional team to attend them at the public health services.

How does banking industry influence economic growth in Latin American countries?

Mestrado em Finanças

Mission du Service Geographique de l'Armée pour la mesure d'un arc de méridien équatorial en Amérique du Sud sous le contrôle scientifique de l'Académie des Sciences, 1899-1906

T. 10, Fasc. 1

Impact of wind power generation on the electricity supply industry

The objective of this dissertation is to investigate the effect wind energy has on the Electricity Supply Industry in Ireland. Wind power generation is a source of renewable energy that is in abundant supply in Ireland and is fast becoming a resource that Ireland is depending on as a diverse and secure of supply of energy. However, wind is an intermittent resource and coupled with a variable demand, there are integration issues with balancing demand and supply effectively. To maintain a secure supply of electricity to customers, it is necessary that wind power has an operational reserve to ensure appropriate backup for situations where there is low wind but high demand. This dissertation examines the affect of this integration by comparing wind generation to that of conventional generation in the national grid. This is done to ascertain the cost benefits of wind power generation against a scenario with no wind generation. Then, the analysis examines to see if wind power can meet the pillars of sustainability. This entails looking at wind in a practical scenario to observe how it meets these pillars under the criteria of environmental responsibility, displacement of conventional fuel, cost competitiveness and security of supply.

The Irish Pub: past, present – whither the future?

The purpose of this research is to examine the main economic, legislative, and socio- cultural factors that are currently influencing the pub trade in Ireland and their specific impact on a sample of publicans in both Galway city and county. In approaching this task the author engaged in a comprehensive literature review on the origin, history and evolution of the Irish pub; examined the socio-cultural and economic role of the public house in Ireland and developed a profile of the Irish pub by undertaking a number of semi-structured interviews with pub owners from the area. In doing so, the author obtained the views and opinions of the publicans on the current state of their businesses, the extent to which patterns of trade have changed over recent years, the challenges and factors currently influencing their trade, the actions they believed to be necessary to promote the trade and address perceived difficulties and how they viewed the future of the pub business within the framework of the current regulatory regime. In light of this research, the author identified a number of key findings and put forward a series of recommendations designed to promote the future success and development of the pub trade in Ireland. The research established that public houses are currently operating under a very unfavourable regulatory framework that has resulted in the serious decline of the trade over the last decade. This decline appears to have coincided initially with the introduction of the ban on smoking in the workplace and was exacerbated further by the advent of more severe drink-driving laws, especially mandatory breath testing. Other unfavourable conditions include the high levels of excise duty, value added tax and local authority commercial rates. In addition to these regulatory factors, the research established that a major impediment to the pub trade is the unfair competition from supermarkets and other off-licence retail outlets and especially to the phenomenon of the below-cost selling of alcohol. The recession has also been a major contributory factor to the decline in the trade as also has been the trend towards lifestyle changes and home drinking mirroring the practice in some continental European countries.

A comparison of environmental licensing systems in operation in the wood panel manufacturing industry in the Northern Hemisphere

The objective of this thesis is to compare and contrast environmental licensing systems, for the wood panel industry, in a number of countries in order to determine which system is the best from an environmental and economic point of view. The thesis also examines the impact which government can have on industry and the type of licensing system in operation in a country. Initially, the thesis investigates the origins of the various environmental licensing systems which are in operation in Ireland, Scotland, Wales, France, USA and Canada. It then examines the Environmental Agencies which control and supervise industry in these countries. The impact which the type of government (i.e. unitary or federal) in charge in any particular country has on industry and the Regulatory Agency in that country is then described. Most of the mills in the thesis make a product called OSB (Oriented Strand Board) and the manufacturing process is briefly described in order to understand where the various emissions are generated. The main body of the thesis examines a number of environmental parameters which have emission limit values in the licenses examined, although not all of these parameters have emission limit values in all of the licenses. All of these parameters are used as indicators of the potential impact which the mill can have on the environment. They have been set at specific levels by the Environmental Agencies in the individual countries to control the impact of the mill. Following on from this, the two main types of air pollution control equipment (WESPs and RTOs) are described in regard to their function and capabilities. The mill licenses are then presented in the form of results tables which compare air results and water results separately. This is due to the fact that the most significant emission from this type of industry is to air. A matrix system is used to compare the licenses so that the comparison can be as objective as possible. The discussion examines all of the elements previously described and from this it was concluded that the IPC licensing system is the best from an environmental and economic point of view. It is a much more expensive system to operate than the other systems examined, but it is much more comprehensive and looks at the mill as a whole rather than fragmenting it. It was also seen that the type of environmental licensing system which is in place in a country can play a role in the locating of an industry as certain systems were seen to have more stringent standards attached to them. The type of standard in place in a country is in turn influenced by the type of government which is in place in that country.