O relato integrado e a responsabilidade social da empresa no contexto da economia social

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Ana Maria Alves Bandeira e de Doutora Deolinda Aparício Meira

Optimização do processo de devolução de medicamentos fora do prazo de validade

RESUMO - Durante todo o seu ciclo de vida, o medicamento está sujeito a padrões de qualidade, segurança e eficácia, alicerçados numa atuação conjunta dos responsáveis pela sua colocação no mercado, das autoridades competentes nacionais e comunitárias. Os diferentes intervenientes estão sujeitos a um conjunto de obrigações e procedimentos que englobam também a sua fase final de retirada do mercado, devolução, recolha e valorização ou reciclagem. Neste trabalho é caracterizada a cadeia de distribuição do medicamento assim como o seu fluxo físico no sentido inverso, ou seja, o processo de devolução e de tratamento ambientalmente adequado para os resíduos de medicamentos. A maioria da literatura a respeito das devoluções de medicamentos enfatiza a vertente ecológica do sistema de logística inversa. Neste trabalho, as questões ambientais são discutidas , mas o objectivo primário focaliza questões económicas relacionadas com o processo de devoluções. São apresentadas as possíveis vantagens teóricas da criação de um sistema centralizado de gestão de devoluções, por oposição ao atual sistema de circuitos dispersos. Com a aplicação de um inquérito a armazenistas com larga responsabilidade no processo de devoluções, pretendeu-se avaliar os custos inerentes ao atual modelo. Os resultados obtidos indicam que existe margem potencial para reduzir custos neste processo, para a grande maioria dos armazenistas. Na área específica dos medicamentos fora de prazo de validade, o crescente desenvolvimento e aperfeiçoamento dos processos de devolução poderá direcionar-se no sentido da criação de centrais de devolução centralizadas.

The effects of temperature on nickel tocicity in goldfish (carassius auratus L.)

Although it is widely assumed that temperature affects pollutant toxicity, few studies have actually investigated this relationship. Moreover, such research as has been done has involved constant temperatures; circumstances which are rarely, if ever, actually experienced by north temperate, littoral zone cyprinid species. To investigate the effects of temperature regime on nickel toxicity in goldfish (Carassius auratus L.), 96- and 240-h LCSO values for the heavy metal pollutant, nickel (NiCI2.6H20), were initially determined at 2DoC (22.8 mg/L and 14.7 mg/L in artificially softened water). Constant temperature bioassays at 10°C, 20°C and 30°C were conducted at each of 0, 240-h and 96-h LCSO nickel concentrations for 240 hours. In order to determine the effects of temperature variation during nickel exposure it was imperative that the effects of a single temperature change be investigated before addressing more complex regimes. Single temperature changes of + 10°C or -10°C were imposed at rates of 2°C/h following exposures of between 24 hand 216 h. The effects of a single temperature change on mortality, and duration of toxicant exposure at high and low temperatures were evaluated. The effects of fluctuating temperatures during exposure were investigated through two regimes. The first set of bioassays imposed a sinewave diurnal cycle temperature (20.±.1DOC) throughout the 10 day exposure to 240-h LeSO Ni. The second set of investigations approximated cyprinid movement through the littoral zone by imposing directionally random temperature changes (±2°C at 2-h intervals), between extremes of 10° and 30°C, at 240-h LC50 Ni. Body size (i.e., total length, fork length, and weight) and exposure time were recorded for all fish mortalities. Cumulative mortality curves under constant temperature regimes indicated significantly higher mortality as temperature and nickel concentration were increased. At 1DOC no significant differences in mortality curves were evident in relation to low and high nickel test concentrations (Le., 16 mg/L and 20 mg/L). However at 20°C and 30°C significantly higher mortality was experienced in animals exposed to 20 mg/L Ni. Mortality at constant 10°C was significantly lower than at 30°C with 16 mg/L and was significantly loWer than each of 2DoC and 39°C tanks at 20 mg/L Ni exposure. A single temperature shift from 20°C to 1DoC resulted in a significant decrease in mortality rate and conversely, a single temperature shift from 20°C to 30°C resulted in a significant increase in mortality rate. Rates of mortality recorded during these single temperature shift assays were significantly different from mortality rates obtained under constant temperature assay conditions. Increased Ni exposure duration at higher temperatures resulted in highest mortality. Diurnally cycling temperature bioassays produced cumulative mortality curves approximating constant 20°C curves, with increased mortality evident after peaks in the temperature cycle. Randomly fluctuating temperature regime mortality curves also resembled constant 20°C tanks with mortalities after high temperature exposures (25°C - 30°C). Some test animals survived in all assays with the exception of the 30°C assays, with highest survival associated with low temperature and low Ni concentration. Post-exposure mortality occurred most frequently in individuals which had experienced high Ni concentrations and high temperatures during assays. Additional temperature stress imposed 2 - 12 weeks post exposure resulted in a single death out of 116 individuals suggesting that survivors are capable of surviving subsequent temperature stresses. These investigations suggest that temperature significantly and markedly affects acute nickel toxicity under both constant and fluctuating temperature regimes and plays a role in post exposure mortality and subsequent stress response.

Elucidation of odour-potent compounds and sensory profiles of Vidal blanc and Riesling icewines from the Niagara Peninsula : effect of harvest date and crop level

I t was hypothesized that the freeze/thaw cycles endured by icewine grapes would change their chemical composition, resulting in unique chemical fingerprint and sensory properties, and would be affected by harvest date (HD) and crop level (CL). The objectives were: 1) to identify odour-active compounds using gas chromatographic and sensory analysis; 2) to determine the effect of CL and HD on these compounds; 3) to determine the icewine sensory profiles; 4) to correlate analytical and sensory results for an overall icewine profile. CharmAnalysis™ determined the Top 15 odour-potent compounds in Vidal and Riesling icewine and table wines; 24 and 23 compounds, respectively. The majority of the compounds had the highest concentrations in the icewines compared to table wines. These compounds were used as the foundation for assessing differences in icewine chemical profiles from different HD and CL. Vidal and Riesling icewine were made from grapes picked at different HD; HI : 19 December; H2: 29 December; H3: 18 January; H4: 11 February (Vidal only). HI wines differed from H3 and H4 wines in both Vidal and Riesling for aroma compounds and sensory profiles. - Three·CL [control (fully cropped), cluster thin at fruit set to one basal cluster/shoot (TFS), and cluster thin at veraison to one basal cluster/shoot (TV)] were evaluated for Riesling and Vidal cultivars over two seasons. Vidal icewines had the highest concentration of aroma compounds in the control and TV icewines in 2003 and in TFS icewines in 2004. In Riesling, most aroma compounds had the highest concentration in the TV icewines and the lowest concentration in the TFS wine for both years. The thinned treatments were associated with almost all of the sensory attributes in both cultivars, both years. HD and CL affected the chemical variables, aroma compounds and sensory properties of Vidal and Riesling icewines and freeze/thaw events changed their sensory profile. The most odour-potent compounds were p-damascenone, cis-rose oxide, 1- octen-3-ol, 4-vinylguaiacol, ethyl octanoate, and ethyl hexanoate. The role of Pdamascenone as a marker compound for icewine requires further investigation. This research provides a strong foundation for the understanding the odour-active volatiles and sensory profiles important to icewine.

Impact of different irrigation strategies on grapes and wine quality of four grapevine cultivars (Vitis sp.) in cool climate conditions. An investigation into the relationships among ABA, water status, grape cultivar and wine quality

Niagara Peninsula of Ontario is the largest viticultural area in Canada. Although it is considered to be a cool and wet region, in the last decade many water stress events occurred during the growing seasons with negative effects on grape and wine quality. This study was initiated to understand and develop the best strategies for water management in vineyards and those that might contribute to grape maturity advancement. The irrigation trials investigated the impact of time of initiation (fruit set, lag phase and veraison), water replacement level based on theoretical loss through crop evapotranspiration (ETc; 100,50 and 25%) and different irrigation strategies [partial root zone drying (PRD) versus regulated deficit irrigation (RD!)] on grape composition and wine sensory profiles. The irrigation experiments were conducted in a commercial vineyard (Lambert Vineyards Inc.) located in Niagara-on-the-Lake, Ontario, from 2005 through 2009. The two experiments that tested the combination of different water regimes and irrigation time initiation were set up in a randomized block design as follows: Baco noir - three replicates x 10 treatments [(25%, 50% and 100% of ETc) x (initiation at fruit set, lag phase and veraison) + control]; Chardonnay - three replicates x seven treatments [(25%, 50% and 100% of ETc) x (initiation at fruit set and veraison) + control]. The experiments that tested different irrigation strategies were set up on two cultivars as follows: Sauvignon blanc - four replicates x four treatments [control, fully irrigated (100% ETc), PRD (100% ETc) and RDI (25% ETc)]; Cabemet Sauvignon - four replicates x five treatments [control, fully irrigated (100% ETc), PRD (100% ETc), RDI (50% ETc) and RDI (25% ETc)]. The controls in each experiment were nonirrigated. The irrigation treatments were compared for many variables related to soil water status, vine physiology, berry composition, wine sensory profile, and hormone composition [(abscisic acid (ABA) and its catabolites]. Soil moisture profile was mostly affected by irrigation treatments between 20 and 60 em depth depending on the grapevine cultivar and the regime of water applied. Overall soil moisture was consistently higher throughout the season in 100 and 50% ETc compare to the control. Transpiration rates and leaf temperature as well as shoot growth rate were the most sensitive variables to soil water status. Drip irrigation associated with RDI treatments (50% ETc and 25% ETc) had the most beneficial effects on vine physiology, fruit composition and wine varietal typicity, mainly by maintaining a balance between vegetative and reproductive parts of the vine. Neither the control nor the 100 ETc had overall a positive effect on grape composition and wine sensory typicity. The time of irrigation initiation affected the vine physiology and grape quality, the most positive effect was found in treatments initiated at lag phase and veraison. RDI treatments were overall more consistent in their positive effect on grape composition and wine varietal typicity comparing to PRD treatment. The greatest difference between non-irrigated and irrigated vines in most of the variables studied was found in 2007, the driest and hottest season of the experimental period. Soil water status had a greater and more consistent effect on red grapevine cultivars rather than on white winegrape cultivars. To understand the relationships among soil and plant water status, plant physiology and the hormonal profiles associated with it, abscisic acid (ABA) and its catabolites [phaseic acid (PA), dihydrophaseic acid (DPA), 7-hydroxy-ABA (TOH-ABA), 8' -hydroxy-ABA, neophaseic acid and abscisic acid glucose ester (ABA-GE)] were analyzed in leaves and berries from the Baco noir and Chardonnay irrigation trials over two growing seasons. ABA and some of its catabolites accurately described the water status in the vines. Endogenous ABA and some of its catabolites were strongly affected in Baco noir and Chardonnay by both the water regime (i.e. ET level) and timing of irrigation initiation. Chardonnay grapevines produced less ABA in both leaves and berries compared to Baco noir, which indicated that ABA synthesis is also cultivar dependant. ABA-GE was the main catabolite in treatments with high water deficits, while PA and DPA were higher in treatments with high water status, suggesting that the vine produced more ABA-GE under water deficits to maintain rapid control of the stomata. These differences between irrigation treatments with respect to ABA and catabolites were particularly noticeable in the dry 2007 season. Two trials using exogenous ABA investigated the effect of different concentrations of ABA and organs targeted for spraying, on grape maturation and berry composition of Cabemet Sauvignon grapevines, in two cool and wet seasons (2008-2009). The fIrst experiment consisted of three replicates x three treatments [(150 and 300 mg/L, both applications only on clusters) + untreated control] while the second experiment consisted in three replicates x four treatments [(full canopy, only clusters, and only leaves sprayed with 300 ppm ABA) + untreated control]. Exogenous ABA was effective in hastening veraison, and improving the composition of Cabemet Sauvignon. Ability of ABA to control the timing of grape berry maturation was dependant on both solution concentration and the target organ. ABA affected not only fruit composition but also yield components. Berries treated with ABA had lower weight and higher skin dry mass, which constitutes qualitative aspects desired in the wine grapes. Temporal advancement of ripening through hormonal control can lead to earlier fruit maturation, which is a distinct advantage in cooler areas or areas with a high risk of early frost occurrence. Exogenous ABA could provide considerable benefits to wine industry in terms of grape composition, wine style and schedule activities in the winery, particularly in wet and cool years. These trials provide the ftrst comprehensive data in eastern North America on the response of important hybrid and Vitis vinifera winegrape cultivars to irrigation management. Results from this study additionally might be a forward step in understanding the ABA metabolism, and its relationship with water status. Future research should be focused on ftnding the ABA threshold required to trigger the ripening process, and how this process could be controlled in cool climates.

Niagara River (Ontario) Remedial Action Plan fonds, 1984-1997, n.d.

The Niagara River Remedial Action Plan was part of an initiative to restore the integrity of the Great Lakes Basin ecosystem. In 1972, the Great Lakes Water Quality Agreement was signed by both Canada and the United States to demonstrate their commitment to protecting this valuable resource. An amendment in 1987 stipulated that Remedial Action Plans (RAPs) be implemented in 43 ecologically compromised areas known as Areas of Concern. The Niagara River was designated as one of these areas by federal and provincial governments and the International Joint Commission, an independent and binational organization that deals with issues concerning the use and quality of boundary waters between Canada and the United States. Although the affected area included parts of both the Canadian and American side of the river, Remedial Action Plans were developed separately in both Canada and the United States. The Niagara River (Ontario) RAP is a three-stage process requiring collaboration between numerous government agencies and the public. Environment Canada, the Ontario Ministry of the Environment, and the Niagara Peninsula Conservation Authority are the agencies guiding the development and implementation of the Niagara River (Ontario) RAP. The first stage is to determine the severity and causes of the environmental degradation that resulted in the location being designated an Area of Concern; the second stage is to identify and implement actions that will restore and protect the health of the ecosystem; and the third stage is to monitor the area to ensure that the ecosystem’s health has been restored. Stage one of the RAP commenced in January 1989 when a Public Advisory Committee (PAC) was established. This committee was comprised of concerned citizens and representatives from various community groups, associations, industries and municipalities. After several years of consultation, the Niagara River (Ontario) Remedial Action Plan Stage 2 Report was released in 1995. It contained 16 goals and 37 recommendations. Among them was the need for Canadians and Americans to work more collaboratively in order to successfully restore the water quality in the Niagara River. Stage three of the Niagara River (Ontario) RAP is currently ongoing, but it is estimated that it will be completed by 2015. At that point, the Niagara River Area of Concern will be delisted, although monitoring of the area will continue to ensure it remains healthy.

L’influence du développement durable à travers la formation universitaire en design industriel

Aujourd’hui, nous savons qu’environ 75 à 80% des impacts environnementaux des produits sont déterminés lors de la conception. Le rôle du designer industriel est donc crucial pour arriver à une forme de développement plus viable. Cette recherche tente de cibler les champs de connaissances qui devraient faire partie de la formation des professionnels du développement de produits pour y intégrer les aspects environnementaux. Après une recension de la littérature en design industriel, en pédagogie et en environnement, l’étude de terrain a été conduite en deux temps. Selon des critères prédéfinis, des programmes universitaires « spécialisés » en environnement/développement durable, au Québec, ainsi que des formations en éco-conception, offerts en France, ont été analysés. L’étude de terrain a été complétée par un entretien en profondeur semi-dirigé avec un consultant, qui aide des entreprises québécoises à intégrer l’environnement en développement de produits. L’analyse des informations recueillies met en évidence la nécessité de transformer rapidement les formations universitaires en conception de produits. Le nouveau cursus de design industriel devrait; 1. Intégrer les connaissances relatives aux impacts environnementaux; 2. Encourager le travail en équipes multidisciplinaires pour enrichir la collecte d’informations relative aux projets de développement; 3. Établir une collaboration étroite entre les établissements d’enseignement et les industries, ce qui est essentiel à la compréhension des enjeux de développement de produits et services (culture de l’entreprise, coût, délais, logistique, réglementation, etc.).

Socio-Economic Dimensions of Health Care Development Among Tribals in Kerala: A Study of Tribal Communities in Wynad

The contemporary explanations and discussions of the relationship between medicine and health, and society centre around assumptions that can be broadly classified into three setsl. The first set considers health and illness as predominantly ‘biological’ and therefore, having nothing to do with the social and economic environment in which it occurs. The struggle to combat illness therefore, lies entirely within the purview of modern medicine which is neutral to economic or social change. The second considers practice of medicine as a natural science. It allows the doctor to separate himself from his subject matter, the patient, in the samelway as the natural scientist is assumed to separate himself from his subject matter, the natural world. As a 'science' and with the scientific method, it can produce unchallengable and autonomous body of knowledge which is free from the wider social and economic context. The third, different from the above, recognises the relationship between health, medicine and society. Social and environmental aspects as determinants of illness or of health comes to sharp focus here and it assigns to medicine the status of a mediator, the only viable mediator, between people and diseases. In this scheme of things the usefulness of medicine is unquestionable but the problem lies in not having enough of it to go arounds.

Anàlisi del Cicle de Vida (ACV) del Monoestearat de Glicerina a CRODA Ibérica, S.A. – Mevisa Site

L’estudi de l’Anàlisi del Cicle de Vida (ACV) ha estat realitzat a l’empresa CRODA Ibèrica S.A - Mevisa Site, en concret a la línia productiva on s’hi fabrica el monoestearat de glicerina utilitzant una eina informàtica comercial denominada SIMAPRO que analitza i compara els aspectes mediambientals d’un producte d’una manera sistemàtica i consistent seguint les recomanacions de les normes ISO 14040

Avaluació de l'eficiència, eficàcia i equitat dels projectes de cooperació de caire ambiental de la UdG a Nicaragua

Estudi sobre l'avaluació de l'eficiència, eficàcia i equitat dels projectes de cooperacio de caire ambiental de la UdG a Nicaragua

Avaluació econòmica i ambiental de tractament de compostos orgànics volàtils

L'estudi tracta sobre una empresa fabricant de tints i pintures que tot i està conscienciada amb el medi ambient i utilitzar tècniques de prevenció en origen per disminuir l’emissió de COV a l’atmosfera (les seves emissions es troben dins dels rangs permesos per la legislació en aquest sector), els seus directius pretenen conèixer les alternatives possibles per valorar la possibilitat d'aplicar algun sistema de tractament dels Compostos Orgànics Volàtils a la sortida de la xemeneia, amb la finalitat de recuperar o reduir l’emissió d’aquests contaminants a l’atmosfera. Es presenta una avaluació econòmica i ambiental de diferents sistemes de tractament dels COV aplicables a l’empresa

Diagnosi ambiental d'oportunitats de minimització a l'Ajuntament de Banyoles

Aplicació d'una DAOM (Diagnosi Ambiental d’Oportunitats de Minimització)a l'Ajuntament de Banyoles. Una DAOM és una eina desenvolupada pel Centre per a l’Empresa i el Medi Ambient, que consisteix en l’avaluació d’una activitat o procés, per determinar les possibles oportunitats de prevenció i reducció en origen de la contaminació, i aportar-hi alternatives d’actuació tècnica i econòmicament viables

Disseny de les pautes per la redacció del protocol de gestió per les aus del PNAE

Aquest projecte té com a objectius: determinar les Directrius a seguir per la futura redacció d’un protocol de gestió de les zones inundables del PNAE, amb la finalitat de potenciar la presència d’aus; determinar les millors condicions d’hàbitat per les poblacions d’aus del PNAE i redactar unes línies de seguiment que permetin d'una banda avaluar si les pautes proposades tindran l’efecte desitjat i d'altra banda que permetin la redacció del protocol de gestió

Estudi d'inundabilitat de Calonge

Aquest és un projecte per fer un estudi d’inundabilitat de la zona de Calonge i Sant Antoni de Calonge per tal de reduir l’impacte que aquestes inundacions ocasionen. La realització de l’estudi és necessària ja que les inundacions a la zona són periòdiques i els efectes no disminueixen d’un episodi a l’altre, per tant, cal establir mesures correctores i/o minimitzadores per tal d’evitar la perillositat d’aquests efectes. Es tracta d’un projecte de final de Carrera, de 4rt de Ciències Ambientals, que va ser encarregat per l’Ajuntament de Calonge, l’Octubre del 2005 un cop finalitzats els greus episodis d’inundacions que tants de danys van ocasionar al terme municipal

Estudi i propostes de gestió de les zones humides dels Estanys de Basturs

Estudi del medi abiòtic i biòtic dels estanys de Basturs (Conca del riu Tremp) a partir del qual s'han elaborat diverses propostes de gestió dirigides a una millora de la conservació les zones humides