Le Crétacé terminal de Beira Litoral, Portugal: remarques stratigraphiques et écologiques, étude complémentaire de Rosasia soutoi (Cbelonii, Bothremydidae)

The synthetic study of the uppermost Cretaceous of the Beira Litoral (fauna, floral confirms its upper Campanian-Maastrichtian age. It shows the presence of a tropical to subtropical climate in an area constituted by a low coastal plain only occasionally linked to the sea, saturared with fresh water and possessing accordingly, a predominantely freshwater fauna (Viso, Aveiro); this plain changed towards the interior into a drier more forested zone with a more abundant terrestrial fauna which includes mammals (Taveiro). A thorough study of the chelonian Rosasia, abundant on the coastal plain, was made possible thanks to the discovery of a skull: it demonstrates that the genus belongs to the family Bothremydidae, revalided here. The composition of this family is presented, its phylogenetic and paleobiogeographic relation with the other pleurodires are analyzed, and its diagnosis established. The family is constituted of three groups; Rosasia belongs to one of rhese, the Bothremys group.

Castor fiber na gruta do Caldeirão Existência, distribuição e extinção do castor em Portugal

Beaver only had been found in Portugal in a Chalcolithic locality, the Vila Nova de S. Pedro castrum. It has now been idenrified in the Upper Paleolithic (Solurrean) from Gruta do Caldeirão, near Tomar. The species has been found recently at «Gruta do Almonda»; 4 teeth were collected in bed C, older than a Solutrean sequence (see Anexo for details). The species seems to have been rare, as it was also the case with portuguese miocene Castoridae Enroxenomys minutus and Chalicomys jaegeri. If account is taken of the presence in the Middle Ages until Castille of words meaning beaver (related to the popular latin Fiber/Biber), it is obvious that these animals still existed then. Such nouns were largely predominant over the rather erudite larin (greek derived) words as Castor, -óris and derived ones, as it could be expected. This allowed us to recognize that veiro should be the corresponding word with Fiber affinities in archaic portuguese. It was previously supposed to mean only expensive furs then imported into Portugal. Indeed it was also a zoonym. Anyway, beaver should be scarce by XIIIth century since it is not included in the quite detailed price list imposed by the «Lei da Almotaçaria» from December 26, 1253 (see Quadro II). Toponyms in veiro and derived words (fig. 2; Quadro III) (plural, feminines, diminutives, inhabited places) give a restrictive view of the Middle Age distribution. Some of them are certainly older than Portugal itself (first half of XIIth century); others existed by the XIVth century but were probably older. Some rare toponyms seem to be derived from rhe erudite latin Castor, -óris. Nothing suggests that these words were still in use as zoonyms during the Middle Ages. All toponyms are located in regions near rivers and other freshwaters ecologically suitable for beavers, so wecan approximately retrace irs former, Middle Age distribution in Portugal (fig. 2; Quadro III). Most of them are located in the Center-West and Northwest of Portugal, with a suitable c1imate (rainfall in general over 800 milimeters per year); the only sure geographical exception is Veiros, in Alto Alentejo province, in a region with comparable precipitations and less dry climare conditions than most of the territories South of the Tagus. There are less and less of these toponyms towards the South and the inner part of the country, and they are enrirely lacking in ali drier regions from Trás-os-Montes, Beira, Alentejo beyond Tagus' basin, and in Algarve. Nothing suggests beavers lived there, No pose-medieval toponym is known, nor any reference after middle XVth century. No such locality was at, or close by to, any frontier. Hence the hypothesis of veiro (e: al.) as meaning but points where expensive furs(supposedly known as veiros in general but without clearly saying from what animal they were obtained from) is to be discarded. During the Middle Ages, beaver distribution concerned all the main river basins from Minho to Tagus ones. Quice racefied in the XIIIth, the beavers may have disappeared from Portugal during the XVth century. Ecological requirements restricted their former distribution. Vulnerability to natural causes (i.e., severe drought) and to human pressure may have accounted heavily for this species extinction. Last (1446) reference for Portugal known to us suggests the species was by then almost extinct.

Palinomorfos ante-cenomanianos do «Grés do Buçaco» (Lousã, Portugal) *

The palynological study of sediments from lower levels of Lousã basin (Lomba do Alveite Arkoses). is presented. The palynological association includes several species of Appendicisporites and Cicatricosisporites, Costatoperforosporites sp., Ischyosporites teixeirae, Pattelasporites tavaredensis, Echinatisporis sp., Spheripollenites perinatus, Tricolpopollenites sp. and Retitricolpites maximus. The presence of the last two forms, and the absence of Normapolles, suggest an ante-Cenomanian, most probably Albian age for the assemblage. From these results, the begining of the infilling of the Lousã basin, is, at least in part, synchronous with the deposition of the «Grés Grosseiro Inferior» from the Occidental portuguese Basin. The presence of Lower Cretaceous sediments directly overlying the Paleozoic basement, hence outside of the Occidental Portuguese Basin,is shown for the first time.

Rupicapra rupicapra (Mammalia) In the Late Pleistocene of Portugal

The presence of the genus Rupicapra in Portugal is shown for the first time, on some dental and skeletal remains from the upper Pleistocene (Solutrean) of Salemas cave. The fossil material may be ascribed to R. rupicapra pyrenaica.

As tendências do ensino e da investigação académica na história da contabilidade em Portugal

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 da Professora Doutora Ana Maria Alves Bandeira

Nouvelles espèces d'ostracodes du miocène du bassin du Tage (Portugal)

Twelve new species of miocene ostracoda from the Tagus basin (Portugal) are described. Paleoenvironments concerning each of these species are given.

Paleolítico médio e superior em Portugal: datas 14C, estado actual dos conhecimentos, síntese e discussão

New radiocarbon measurements were obtained from middle and upper Paleolithic sites currendy under research by the CEPUNL, in well defined stratigraphical situations. With other dates, they yield an approximative chronological global view. Measurement dístribution in function of time does not seem to be an hazardous one. ln the actual status of our knowledge, this distribution seems to fit in some assemblages: (a) 14000 to 15000 BP, Solurrean ; (b) about 20 000 BP, Solurrean ; (e) area 25 000 BP, already Solurrean, and slightly older than 26 000 BP, still Mousterian ; (d) between 29 000 and 31 000 BP, Mousterian. The persistance of Mousterian much later than its acknowledged upper limit at about 34 000 BP (and hence the survival of its neanderthalian authors) is demonstrated. For the first time it has been possible to ascertain the upper time limit of the marine 5-8 metres raised beach (Tyrrhenian III) at Serra da Arrábida, and also the age of archaeological sires wirhout srone arrifacts, or with uncharacteristic ones. The obtained measurements allow us to correlate localities and sedimentary units with last glaciation events. There seems to have been a distinct correlation between cave and shelter human occupation and events marked by the worsening of climate.

Eventos em Portugal: uma perspectiva de relações públicas

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

Expectativas sobre la regulación de la independencia del auditor en el processo de fortalecimiento de la auditoría. Implicaciones para España y Portugal

Este trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de crisis, la “International Federation of Accountants” (IFAC) reclama a la profesión auditora que desempeñe un papel activo en el desarrollo de organizaciones, mercados financieros y economías estables y sostenibles; por su parte, la Unión Europea considera conveniente seguir debatiendo la función de las auditorías como garante de la veracidad de la solidez financiera de las empresas. Nuestro objetivo es concretar la incidencia de las propuestas de modificación de la Octava Directiva provocará en la normativa interna de España y Portugal. Se definen cambios importantes, sobre todo en el caso de las Entidades consideradas de Interés Público (EIP), en temas como la rotación obligatoria, el fortalecimiento del Comité de Auditoría o la prohibición de la prestación de servicios adicionales. Se concluye que la Comisión Europea se encuentra en un momento histórico en el que debe plantear si modifica o no las reglas de juego de la prestación de servicios de auditoría que busquen reforzar esa imagen del auditor como un servicio de interés público.

Efficiency of ISO 9001 in Portugal: a qualitative study from a holistic theoreticalperspective

The purpose of this paper is to analyse the efficiency of ISO 9001 from a holistic theoretical approach where the Contingency theory, the Institutional theory and the Resources-Based View are integrated. The study was carried out in companies of different sectors of activity in Portugal, based on a qualitative methodology (interviews). The fact of the interviews having been undertaken under an ISO 9001 structure made it easier for companies to grasp the issues under investigation. An ISO 9001 characterisation was carried out on a theoretical framework approach and findings point out efficiency gains and revealed that the absence of ISO 9001 would work as a competitive disadvantage. The contribution of this research aims to reinforce the state of art as concerns the theoretical scope of analysis of these issues enriched by the case study achievement.

Diffusion and efficiency of ISO 9001 in Portugal: a qualitative and quantitative study from a holistic theoretical perspective

Purpose – the aim of this paper is to analyse the diffusion and efficiency of ISO 9001 on different sectors of activity Design/methodology/approach – for that purpose, a holistic an integrative theoretical approach was based on the scope of the Contingency theory, the Institutional theory and the Resources-Based View (RBV). This theorethical perspective was used in a broad empirical study, using a qualitative and quantitative methodology, concerning Portuguese companies from different sectors of activity. Findings – according to the findings from both perspectives, a ranked combination of the named theoretical frame was constructed. Research limitations/implications – as to the analysis of the efficiency of ISO 9000, one of the limitations of this study lays in the consideration of just two sectors of activity, and another relates to its domestic geographical placement. Practical implications – this study used the ISO 9001 structure for the interviews and this has revealed very useful for the organizations to grasp the matters inquired. Originality/value – a relevant contribution to the state of art is achieved through the considered theoretical scope of analysis

Sistemas e tecnologias de informação em hospitais públicos: instrumentos de gestão e de apoio à tomada de decisão: estudo de caso em Portugal – região do Grande Porto

Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Rui Filipe Pereira Bertuzi da Silva Coorientador: Mestre Paulino Manuel Leite da Silva Coorientador: Doutor António José Balloni – GESITI/CTI