1000 resultados para Normalização contabilística - Portugal
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Sociologia do Território, da Cidade e do Ambiente
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The occurrence of seven pharmaceuticals and two metabolites belonging to non-steroidal anti-inflammatory drugs and analgesics therapeutic classes was studied in seawaters. A total of 101 samples covering fourteen beaches and five cities were evaluated in order to assess the spatial distribution of pharmaceuticals among north Portuguese coast. Seawaters were selected in order to embrace different bathing water quality (excellent, good and sufficient). Acetaminophen, ketoprofen and the metabolite hydroxyibuprofen were detected in all the seawater samples at maximum concentrations of 584, 89.7 and 287 ng L− 1, respectively. Carboxyibuprofen had the highest seawater concentration (1227 ng L− 1). The temporal distribution of the selected pharmaceuticals during the bathing season showed that, in general, higher concentrations were detected in August and September. The environmental risk posed by the pharmaceuticals detected in seawaters towards different trophic levels (fish, daphnids and algae) was also assessed. Only diclofenac showed hazard quotients above one for fish, representing a potential risk for aquatic organisms. These results were observed in seawaters classified as excellent bathing water. Additional data is needed in order to support the identification and prioritization of risks posed by pharmaceuticals in marine environment.
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The excessive use of pesticides and fertilisers in agriculture has generated a decrease in groundwater and surface water quality in many regions of the EU, constituting a hazard for human health and the environment. Besides, on-site sewage disposal is an important source of groundwater contamination in urban and peri-urban areas. The assessment of groundwater vulnerability to contamination is an important tool to fulfil the demands of EU Directives. The purpose of this study is to assess the groundwater vulnerability to contamination related mainly to agricultural activities in a peri-urban area (Vila do Conde, NW Portugal). The hydrogeological framework is characterised mainly by fissured granitic basement and sedimentary cover. Water samples were collected and analysed for temperature, pH, electrical conductivity, chloride, phosphate, nitrate and nitrite. An evaluation of groundwater vulnerability to contamination was applied (GOD-S, Pesticide DRASTIC-Fm, SINTACS and SI) and the potential nitrate contamination risk was assessed, both on a hydrogeological GIS-based mapping. A principal component analysis was performed to characterised patterns of relationship among groundwater contamination, vulnerability, and the hydrogeological setting assessed. Levels of nitrate above legislation limits were detected in 75 % of the samples analysed. Alluvia units showed the highest nitrate concentrations and also the highest vulnerability and risk. Nitrate contamination is a serious problem affecting groundwater, particularly shallow aquifers, especially due to agriculture activities, livestock and cesspools. GIS-based cartography provided an accurate way to improve knowledge on water circulation models and global functioning of local aquifer systems. Finally, this study highlights the adequacy of an integrated approach, combining hydrogeochemical data, vulnerability assessments and multivariate analysis, to understand groundwater processes in peri-urban areas.
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The aim of this study was to undertake a comparative analysis of the practices and information behaviour of European information users who visit information units specialising in European information in Portugal and Spain. The study used a quantitative methodology based on a questionnaire containing closed questions and one open question. The questions covered the general sociological profile of the respondents and their use of European Document Centres, in addition to analysing aspects associated with information behaviour relating to European themes. The study therefore examined data on the preferred means and sources for accessing European information, types of documents and the subjects investigated most. The use of European databases and the Internet to access material on Europe was also studied, together with the reasons which users considered made it easy or difficult to access European information, and the aspects they valued most in accessing this information. The questionnaire was administered in European Document Centres in 2008 and 2010.
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Mestrado em Direito e Segurança
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Doutor em Ciências da Comunicação
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Sociologia, na especialidade de Sociologia Económica e das Organizações
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Trabalho de Projecto apresentado como requisito parcial para obtenção do grau de Mestre em Estatistica e Gestão de Informação.
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Ciência Politica e Relações Internacionais Especialização em Globalização e Ambiente
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Dissertação submetida como requisito parcial à obtenção do grau de Mestre em Ciências da Comunicação – Comunicação Estratégica
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Globalização e Ambiente
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Ciências da Comunicação, especialização em Comunicação Estratégica
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The primary objective of newborn screening of hemoglobinopathies is the early identification of infants with sickle cell disease, as they are at increased clinical risk. Other goals include the identification of other types of clinically significant hemoglobinopathies and the detection of heterozygous carriers followed by the screening and counselling of family members. We performed a pilot study for the neonatal screening of hemoglobinopathies in 400 samples of cord blood taken from a maternity in Lisbon. We did not find any newborn with sickle cell disease. Six samples were from sickle cell heterozygotes, the respective families were studied and informed. We looked for the presence of alpha-thalassemia at birth in 100 consecutive samples of cord blood, by the presence of Hb Bart's, abnormal red blood cell indices and alpha-globin genotype. The results show an incidence of 10% of alpha-thalassemia (-alpha) carriers and 4% of triple alpha-globin gene carriers. The authors discuss the feasibility of neonatal screening of hemoglobinopathies in a Portuguese-speaking population consisting of a low prevalence of Hb S trait autoclonous group and a high prevalence immigrant minority
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Ciências Musicais, variante de Etnomusicologia
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As Caixas de Crédito Agrícola Mútuo, tendo em conta a sua forma cooperativa, não têm um escopo lucrativo, mas um escopo mutualístico, traduzido na promoção dos interesses económicos dos seus membros. Assim, defende-se a inviabilidade do regime de aplicação dos resultados previsto no diploma que regula estas entidades, por este permitir um retorno dos excedentes sob a forma de remuneração de títulos de capital, convertendo-o numa distribuição de dividendos. Invoca-se que a remuneração dos títulos de capital nas cooperativas não constitui uma repartição de resultados, mas um gasto. Por sua vez, os excedentes cooperativos não são lucros e o seu retorno não configura um dividendo.