(Des)vantagens do regime especial de tributação dos grupos de sociedades

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre, Gabriela Pinheiro

Analyse paléoécologique des formations récifales du golfe de Skoura (bordure méridionale du sillon Sud rifain; SE de Fés; Maroc) implications paléogéographiques: communications Atlantique - Méditerranée au Miocène Terminal

The reef levels of the gulf of skoura belong to the reef formation of the Upper Miocene of the South-Rifan straits. A detailed analysis of the vertical distribution of various forms of colonies has led to the establishment of precise coral morphologies zonation. This palaeoecological approach leads us to distinguish between two environments in the Skoura gulf, probably corresponding to two reef episodes. The palaeogeographical implications (relationships between the Atlantic ocean and the Mediterranean sea) will be pointed out.

Répartition des foraminifères benthiques dans les gisements de surface du Miocène d'Aquitaine (SW de la France)

The Aquitaine Basin (southwestem France) is known since long ago for its richness in marine miocene deposits ofvarious facies. A few stratotypes concerning this period have bccn described in the investigated area. The stratigraphical framework has becn recently revised and the study of new exposures completes our knowledge on these levels. In the present work, the authors produce a biostratigraphical distribution of about 160 species (Iarger and smaller foraminifera), found in the surface exposures of Aquitaine, from the topmost Oligocene (Chattian) through to Middle Miocene (including Serravallian). As a rule, the common species without significant ranges have not bcen mentioned. The microfaunas of several exposures have been thoroughly revised, which has allowcd to precise the distribution of many species and induced a few modifications of the results previously produced. Synonymy problems and new taxonomical revisions have been taken into account. Of course, this work will be probably submitted to some changes according to new research on the already known exposures or other more recently discovered.

Nouvelles données sur le Miocène moyen marin ("Sallomacien") de Gironde (Bassin d'Aquitaine-France) Approche des paléoenvironnements New data about the maine Middle Miocene ("Sallomacian") of Gironde (Aquitaine Basin); paleoecological outline

The Mid Miocene marine formations of Salles area (former "Sallomacian" stage) have been studied again from numerous outcrops and cores. The deep structural framework influences notably of the characteristics and distribution of the deposits, which are neritic. The stratigraphy is stated precisely thanks to the planktonic fauna and floradetailed examination (probably Serravallian zones NN6 - N12). Several paleobiofacies are reconstituted from the rich invertebrate faunas, which give also paleoclimatic data.

Des+construção sénior, sentimento e teatro : trabalho de projeto

Trabalho de Projecto submetido à Escola Superior de Teatro e Cinema para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Teatro - especialização em Teatro e Comunidade.

La biochronologie des Mammifères néogènes d'Europe. L'échelle MN, son application à la succession des faunes du Portugal

Similarly to other organisms, Vertebrates changed during the Cenozoic Era. Mammals are the only ones to change quickly; their well mineralised bones and teeth are often fossilised. They are highly diverse and even isolated teeth can be identified. They are thus a good tool for establishing a biochronological framewoork. Among Mammals, Rodents with a short lifetime evolve more quickly than the large Mammals. In Europe, the first elaborated zonation was investigated by the Regional Committee on Neogene Stratigraphy and issued as the MN Zonation (Mammals Neogene) by Mein, 1976. During the following years, progress in knowledge lead to new charts. The latest one resulted from collective work (de Bruijn et al., 1992). Bîochronology gives relative data; if we desire to have numerical age estimates, we must correlate these results with radiometrie data, marine biostratigraphîcal units or the Geomagnetic Polarity Time Scale. For Europe, these results are summarised by Steininger et al. (1989-1996) and Steininger (1999). After some recents developments on MN Zonation, here is discussed the succession of Neogene small mammals Portuguese localities. Fortunately these localities are in majority inbedded in marine context. Their assigment to MN Zones is proposed and correlations with the spanish Aragonian Scale (Daams el al., 1999) are also suggested. In fact, some differences appear between Portugal and Aragonian assemblages, probably for ecological reasons. Therefore, the MN zonation is always useful for short and long distance biochronological correlations.

Biostratigraphie et paléoécologie des peuplements d'ostracodes dans le Domérien du Bassin Lusitanien, Portugal

The Domerian sections from the Lusitanian Basin of São Pedro de Muel, Rabaçal and Tomar have provided us with more than 1100 Ostracods belonging from 18 genus and about 48 species. The faunal diversity and density of the associations decrease in space (from Tomar to Rabaçal and São Pedro de Muel) and time, with favourable environments for the proliferation of Ostracods at the lower part of the sections (Stokesi subzone) and more hostile at the upper part (Ragazzonii subzone). The Monestieri and Nitescens horizons and the Subnodosus subzone are characterized by a typical assemblage of Ostracods. The palaeoecological Ostracod indexes reveal the fluctuations of the oxygenation, temperature, depth and hydrodynamism of the water, on the different sections and on the whole platform. They display a diachronous cooling in the Lower Domerian series. In the upper part of the Middle and in the Upper Domerian, the deeper, less oxygenated and cooler waters prevent the development of the Ostracod faunas.

Le moment venu ou l’eveil dês editoriaux. Mutations de la littérature frainçaise des années quatre-vingt vues par les revues littéraires

Les années quatre-vingt signalent un point de bascule dans et une mutation majeure dans les caractéristiques narratives de la littérature française. D’une certaine façon, elles entament la contemporanéité littéraire telle que nous la connaissons du point de vue critique. Nous insisterons sur le rôle des revues et des éditoriaux dans ce processus. Ils manifestent quelques hésitations de la critique par rapport à la littérature naissante.

Atlas des fossiles caractéristiques du Lias portugais* III a) Domérien (Ammonites)

This fascicle, dedicated to the Domerian (Late Pliensbachian) ammonites faunas, is the third part of the “Atlas des fossiles caractéristiques du Lias portugais“. It follows two previous publications about the Hettangian-Sinemurian and the Carixian (Lower fifty species are concisely described and illustrated. The other groups (nautilids, belemnites, brachiopods, bivalvia...) will be published afterwards. The principal objective of the “Atlas des fossiles caractéristiques du Lias portugais“ is to make the main liassic lusitanian fossils known to a wide public. It also aims to support field studies by giving a rich iconography dedicated to the lusitanian invertebrate macrofaunas. In the case of the ammonites, all the species are described and the “Atlas” can be used as an exhaustive database for biostratigraphic and paleobiogeographic studies.

Spent coffee grounds for biodiesel production and other applications

This work evaluates the possibility of using spent coffee grounds (SCG) for biodiesel production and other applications. An experimental study was conducted with different solvents showing that lipid content up to 6 wt% can be obtained from SCG. Results also show that besides biodiesel production, SCG can be used as fertilizer as it is rich in nitrogen, and as solid fuel with higher heating value (HHV) equivalent to some agriculture and wood residues. The extracted lipids were characterized for their properties of acid value, density at 15 °C, viscosity at 40 °C, iodine number, and HHV, which are negatively influenced by water content and solvents used in lipid extraction. Results suggest that for lipids with high free fatty acids (FFA), the best procedure for conversion to biodiesel would be a two-step process of acid esterification followed by alkaline transesterification, instead of a sole step of direct transesterification with acid catalyst. Biodiesel was characterized for its properties of iodine number, acid value, and ester content. Although these quality parameters were not within the limits of NP EN 14214:2009 standard, SCG lipids can be used for biodiesel, blended with higher-quality vegetable oils before transesterification, or the biodiesel produced from SCG can be blended with higher-quality biodiesel or even with fossil diesel, in order to meet the standard requirements.

Sustainability Evaluation of Biodiesel Produced from Microalgae Chlamydomonas sp Grown in Brewery Wastewater

This study performs a sustainability evaluation of biodiesel from microalga Chlamydomonas sp. grown in 20 % (v/v) of brewery’s wastewater, blended with pentose sugars (xylose, arabinose or ribose resulting from the hydrolysis of brewer’s spent grains (BSG). The life cycle steps considered for the study are: microalgae cultivation, biomass processing and lipids extraction at the brewery site, and its conversion to biodiesel at a dedicated external biofuel’s plant. Three sustainability indicators (LCEE, FER and GW) were considered and calculated using experimental data. Literature data was used, whenever necessary, to complement life cycle data, thus allowing a more accurate sustainability evaluation. A comparative analysis of the biodiesel life cycle steps was also conducted, with the main goal of identifying which steps need to be improved. Results show that biomass processing, especially cell harvesting, microalgae cultivation, and lipids extraction are the main process bottlenecks. It is also analysed the influence on the microalgae biodiesel sustainability of adding each pentose sugar to the cultivation media, concluding that it strongly influences the biomass and lipid productivity. In particular, the addition of xylose is preferable in terms of lipid productivity, but from a sustainability point of view, ribose is the best, though the difference from xylose is not significant. Nevertheless, culture without pentose addition presents the best sustainability results.

Properties and Sustainability of Biodiesel from Animal Fats and Fish Oil

This work presents and analyses the fat and fuel properties and the methyl ester profile of biodiesel from animal fats and fish oil (beef tallow, pork lard, chicken fat and sardine oil). Also, their sustainability is evaluated in comparison with rapeseed biodiesel and fossil diesel, currently the dominant liquid fuels for transportation in Europe. Results show that from a technological point of view it is possible to use animal fats and fish oil as feedstock for biodiesel production. From the sustainability perspective, beef tallow biodiesel seems to be the most sustainable one, as its contribution to global warming has the same value of fossil diesel and in terms of energy efficiency it has the best value of the biodiesels under consideration. Although biodiesel is not so energy efficient as fossil diesel there is room to improve it, for example, by replacing the fossil energy used in the process with renewable energy generated using co-products (e.g. straw, biomass cake, glycerine).

Employment of the side product of biodiesel production in the formation of surfactant like molecules

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia Química e Bioquímica

Produção de biodiesel a partir de óleos alimentares usados por via alcalina : o caso de estudo da FCT-UNL

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa, para obtenção do Grau de Mestre em Energia e Bioenergia

L’IMPORTANCE DES OBJETS DANS LA “MAISON DE PASSAGE”: ENTRE NOSTALGIE ET STRATEGIES D’AFFIRMATION IDENTITAIRE

Relatório de Estágio do Mestrado em Migrações, Inter-etnicidades e Transnacionalismo