O sistema de controlo interno nas autarquias locais: o caso do Município de Espinho

Dissertação de Mestrado Apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientador: Doutor Carlos Mota Coorientadora: Doutora Ana Paula Lopes

A contabilidade de gestão nas autarquias locais: o caso do Município de Espinho

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientação: Doutora Alcina Augusta de Sena Portugal Dias Coorientação: Doutora Amélia Cristina Ferreira Silva

Bioecologia de Odontophrynus moratoi (AMPHIA, ANURA, CYCLORAMPHIDAE)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Avaliação sanitária de água de cultivo e de ostras da zona do salgado, nordeste do Estado do Pará - Brasil

O cultivo de espécies de ostras do gênero Crassostrea está em expansão no nordeste do estado do Pará, Brasil. Este estudo analisa a qualidade sanitária das ostras e da água em que são cultivadas nos municípios de São Caetano de Odivelas e Curuçá. As coletas foram realizadas mensalmente entre junho de 2009 e maio de 2010. As amostras de águas foram coletadas nas marés enchente e vazante, e cerca de 15 ostras foram obtidos a cada mês durante a maré vazante. Concentrações de coliformes foram determinadas usando a Técnica de Fermentação de Tubos Múltiplos, seguida pela identificação bioquímica das bactérias e determinação do perfil de suscetibilidade de Escherichia coli isoladas a partir de amostras de águas e ostras. A média geométrica das concentrações de coliformes termotolerantes na água foi de 119 mL MPN/100 em São Caetano de Odivelas e 163,21 MPN/100 mL em Curuçá, valores bem acima do limite de 43 mL MPN/100 estabelecido pelo Conselho Nacional do Meio Ambiente Brasileiro (CONAMA). Como a legislação brasileira relacionada à qualidade sanitária dos moluscos bivalves destina-se apenas ao produto processado, foi adotada a legislação da União Europeia, que classifica as ostras para o consumo cru em três classes sanitárias. Em São Caetano de Odivelas, apenas duas das amostras coletadas durante este estudo foram atribuídas para a classe A, sete amostras para a classe B e três amostras para a classe C. Enquanto em Curuçá três amostras foram atribuídas à classe A, sete amostras para a classe C e duas amostras para a classe C. Os resultados sugerem a necessidade de medidas mitigatórias para garantir a qualidade sanitária das ostras, tais como a aplicação de métodos de depuração.

Study of water use and supply in the district of Independencia, Peru

Peru is a developing country with abundant fresh water resources, yet the lack of infrastructure leaves much of the population without access to safe water for domestic uses. The author of this report was a Peace Corps Volunteer in the sector of water & sanitation in the district of Independencia, Ica, Peru. Independencia is located in the arid coastal region of the country, receiving on average 15 mm of rain annually. The water source for this district comes from the Pisco River, originating in the Andean highlands and outflowing into the Pacific Ocean near the town of Pisco, Peru. The objectives of this report are to assess the water supply and sanitation practices, model the existing water distribution system, and make recommendations for future expansion of the distribution system in the district of Independencia, Peru. The assessment of water supply will be based on the results from community surveys done in the district of Independencia, water quality testing done by a detachment of the U.S. Navy, as well as on the results of a hydraulic model built in EPANET 2.0 to represent the distribution system. Sanitation practice assessments will be based on the surveys as well as observations from the author while living in Peru. Recommendations for system expansions will be made based on results from the EPANET model and the municipality’s technical report for the existing distribution system. Household water use and sanitation surveys were conducted with 84 families in the district revealing that upwards of 85% store their domestic water in regularly washed containers with lids. Over 80% of those surveyed are drinking water that is treated, mostly boiled. Of those surveyed, over 95% reported washing their hands and over 60% mentioned at least one critical time for hand washing when asked for specific instances. From the surveys, it was also discovered that over 80% of houses are properly disposing of excrement, in either latrines or septic tanks. There were 43 families interviewed with children five years of age or under, and just over 18% reported the child had a case of diarrhea within the last month at the time of the interview. Finally, from the surveys it was calculated that the average water use per person per day is about 22 liters. Water quality testing carried out by a detachment of the U.S. Navy revealed that the water intended for consumption in the houses surveyed was not suitable for consumption, with a median E. coli most probable number of 47/100 ml for the 61 houses sampled. The median total coliforms was 3,000 colony forming units per 100 ml. EPANET was used to simulate the water delivery system and evaluate its performance. EPANET is designed for continuous water delivery systems, assuming all pipes are always flowing full. To account for the intermittent nature of the system, multiple EPANET network models were created to simulate how water is routed to the different parts of the system throughout the day. The models were created from interviews with the water technicians and a map of the system created using handheld GPS units. The purpose is to analyze the performance of the water system that services approximately 13,276 people in the district of Independencia, Peru, as well as provide recommendations for future growth and improvement of the service level. Performance evaluation of the existing system is based on meeting 25 liters per person per day while maintaining positive pressure at all nodes in the network. The future performance is based on meeting a minimum pressure of 20 psi in the main line, as proposed by Chase (2000). The EPANET model results yield an average nodal pressure for all communities of 71 psi, with a range from 1.3 – 160 psi. Thus, if the current water delivery schedule obtained from the local municipality is followed, all communities should have sufficient pressure to deliver 25 l/p/d, with the exception of Los Rosales, which can only supply 3.25 l/p/d. However, if the line to Los Rosales were increased from one to four inches, the system could supply this community with 25 l/p/d. The district of Independencia could greatly benefit from increasing the service level to 24-hour water delivery and a minimum of 50 l/p/d, so that communities without reliable access due to insufficient pressure would become equal beneficiaries of this invaluable resource. To evaluate the feasibility of this, EPANET was used to model the system with a range of population growth rates, system lifetimes, and demands. In order to meet a minimum pressure of 20 psi in the main line, the 6-inch diameter main line must be increased and approximately two miles of trench must be excavated up to 30 feet deep. The sections of the main line that must be excavated are mile 0-1 and 1.5-2.5, and the first 3.4 miles of the main line must be increased from 6 to 16 inches, contracting to 10 inches for the remaining 5.8 miles. Doing this would allow 24-hour water delivery and provide 50 l/p/d for a range of population growth rates and system lifetimes. It is expected that improving the water delivery service would reduce the morbidity and mortality from diarrheal diseases by decreasing the recontamination of the water due to transport and household storage, as well as by maintaining continuous pressure in the system to prevent infiltration of contaminated groundwater. However, this expansion must be carefully planned so as not to affect aquatic ecosystems or other districts utilizing water from the Pisco River. It is recommended that stream gaging of the Pisco River and precipitation monitoring of the surrounding watershed is initiated in order to begin a hydrological study that would be integrated into the district’s water resource planning. It is also recommended that the district begin routine water quality testing, with the results available to the public.

Origin of the gases released from the Acqua Passante and Ermeta wells (Mt. Amiata, central Italy) and possible environmental implications for their closure

The Mt. Amiata volcano (Tuscany, central Italy) hosts the second largest geothermal field of Italy. Its SW and NE sectors are characterized by the presence of several CO2-rich (mayor que95% by vol.) gas discharges. An intense Hg mining activity had taken place from the 19th century up to the end of the ?70s, particularly close to Abbadia San Salvatore, during which two drillings (Acqua Passante and Ermeta) intercepted a CO2-rich gas fertile horizon. The related gases are emitted in the atmosphere since 1938 and 1959, respectively, causing severe concerns for the local air quality. In this work the results of a geochemical and isotopic survey carried out on these gas emissions from March 2009 to January 2014 are presented. CO2 fluxes from both the two wells and soil from an area of about 653,500 m2 located between them were measured. The two wells are emitting up to 15,000, 92 and 8 tons y-1 of CO2, CH4 and H2S, respectively, while the computed soil CO2 output was estimated at 4,311 ton y-1. The spatial distribution of the CO2 soil flux suggests the presence of preferential patterns, indicating sites of higher permeability. Since the local municipality is evaluating the possibility to plug the Ermeta vent, a temporarily closure should first be carried out to test the possible influence of this operation on the diffuse soil degassing of deep-originated CO2 in the surrounding area. This implies that diffuse soil gases should carefully be monitored before proceeding with its definitive closure.

Makt och motstånd i köpcentrumet

This article focuses how power and resistance are exercised in one of Stockholm’s biggest shopping centres. Power and resistance are key words in Cultural Studies. However, the tradition is dominated by studies where 'ordinary/common’ people and their everyday resistance against economical, political and symbolic power is analysed. Critics of Cultural Studies have pointed out that this domination in some cases has led to a romanticized view on common people s resistance and an unproblematic, simplified concept of power. This article works in the tradition of Cultural Studies, but takes this critique seriously by distinguishing three arenas where economic, political and symbolical forms of power intersect and clash with other interests. These are located in the tension between three sets of relations: a) the shopping centre versus the local municipality, b) the centre management versus the individual businesses that run shops in the centre, and c) the shopping centre as a whole (comprising the owners, the shops and the space itself) versus the visitors (who are predominantly women). The empirical material consists of observations and field-notes, branch statistics, interviews with customers, shop employees and centre managers, photographic documentation, advertisements and other public sources from 1998 to 2002.

Epidemiology of malaria in the municipality of Cruzeiro do Sul, State of Acre, Brazil, in 2010: uses of a control chart at the local level

INTRODUCTION: This study describes the uses of a control chart in the malaria surveillance at the local level, signaling whether there is a need to intensify or adapt control measures. METHODS: The districts of Cruzeiro do Sul (n=14), State of Acre, Brazil, were classified into three groups: I) those with an incidence lower than expected; II) those with an incidence within the expected range; and III) those with an epidemic. RESULTS: Thirteen of the fourteen districts had outbreaks of malaria at some point in 2010, and six districts showed persistent malaria epidemic throughout the year. CONCLUSIONS: The control chart may help the malaria control at the local level.

Designation of natural monuments by the local administration: the example of Viana do Castelo municipality and its engagement with geoconservation (NW Portugal)

"First online: 11 April 2016"

The expression of vulnerability through infant mortality in the municipality of Embu

CONTEXTO E OBJETIVO: A mortalidade infantil expressa uma conjunção de fatores relacionados às condições de vida, trabalho e acesso aos serviços de saúde, e a identificação desses fatores pode contribuir para definição de intervenções em saúde. O objetivo deste trabalho foi analisar a expressão da vulnerabilidade e conseqüentes diferenças de acesso aos serviços de saúde e na ocorrência de óbitos em menores de um ano no município do Embu. TIPO DE ESTUDO E LOCAL: Estudo descritivo, no município de Embu. MÉTODOS: Foram coletados dados secundários (declarações de óbitos) e primários (entrevistas a famílias de crianças residentes do município do Embu, falecidas nos anos de 1996 e 1997, antes de completarem um ano). Variáveis estudadas foram relacionadas às condições de vida, renda e trabalho, à assistência pré-natal, ao parto e à atenção à saúde da criança, as quais foram comparadas com resultados obtidos em estudo realizado no ano de 1996. RESULTADOS: Verificaram-se diferenças estatisticamente significantes quanto a renda, trabalho sem carteira assinada e acesso a plano privado de saúde entre famílias de crianças que foram ao óbito. Verificaram-se, também, diferenças quanto ao acesso e à qualidade da assistência pré-natal, à freqüência de baixo peso ao nascer e a intercorrências neonatais. CONCLUSÕES: A situação de emprego/desemprego foi decisiva na determinação da estabilidade familiar, conferindo maior vulnerabilidade para ocorrência de óbitos infantis, somada às condições de acesso e à qualidade dos serviços de saúde

Spatial patterns of malaria in a land reform colonization project, Juruena municipality, Mato Grosso, Brazil

Background: In Brazil, 99% of malaria cases are concentrated in the Amazon, and malaria's spatial distribution is commonly associated with socio-environmental conditions on a fine landscape scale. In this study, the spatial patterns of malaria and its determinants in a rural settlement of the Brazilian agricultural reform programme called ""Vale do Amanhecer"" in the northern Mato Grosso state were analysed. Methods: In a fine-scaled, exploratory ecological study, geocoded notification forms corresponding to malaria cases from 2005 were compared with spectral indices, such as the Normalized Difference Vegetation Index (NDVI) and the third component of the Tasseled Cap Transformation (TC_3) and thematic layers, derived from the visual interpretation of multispectral TM-Landsat 5 imagery and the application of GIS distance operators. Results: Of a total of 336 malaria cases, 102 (30.36%) were caused by Plasmodium falciparum and 174 (51.79%) by Plasmodium vivax. Of all the cases, 37.6% (133 cases) were from residents of a unique road. In total, 276 cases were reported for the southern part of the settlement, where the population density is higher, with notification rates higher than 10 cases per household. The local landscape mostly consists of open areas (38.79 km(2)). Training forest occupied 27.34 km(2) and midsize vegetation 7.01 km(2). Most domiciles with more than five notified malaria cases were located near areas with high NDVI values. Most domiciles (41.78%) and malaria cases (44.94%) were concentrated in areas with intermediate values of the TC_3, a spectral index representing surface and vegetation humidity. Conclusions: Environmental factors and their alteration are associated with the occurrence and spatial distribution of malaria cases in rural settlements.

The use of quantitative performance information by local elected politicians in top managers’ performance evaluation: case studies

This paper studies the use of results oriented performance information (outputs and outcomes) by local elected politicians (aldermen) in top managers’ performance evaluation. The main goal is to understand the top managers’ performance evaluation process conducted by Portuguese aldermen and to identify the dominant evaluation style. In line with Bogt (2001), an exploratory field research was developed in three large municipalities: Porto, Braga and Matosinhos. We intend to answer the following research questions: to what extent are local politicians (aldermen) 1 using results information (about outputs and outcomes) to evaluate top managers’ performance? Do aldermen give any importance to quantitative output information and report them on current planning and control documents? Will the output performance information be used on performance evaluation in a different way concerning policy field (task orientation)? Based on the Hopwood evaluation styles (adapted from the private to the public sector by Bogt, 2001), we have found that the performance evaluation process of top managers is more featured by the ‘operations-conscious styles’ (or ‘implicit style’). Portuguese aldermen recognize the importance to quantify outputs and outcomes, but these days they focus on the information about activities and the realized operations when they evaluate performance. We haven´t found significant differences between different tasks (some exceptions for culture and environment areas). However, the municipality of Matosinhos paid more attention on quantitative performance information. This finding is reinforced by the quality of quantitative data on outputs reported on its management report. Generally speaking, aldermen are aware that more attention should be paid to quantitative information about results and performance, taking into account recent reforms introduced in Portuguese municipalities (PLG) on this field, but the ‘implicit’ style is dominant.

A reorganização do poder local e o impacto da fusão de municípios

Esta dissertação pretende estudar e demonstrar a importância da reorganização territorial ao nível do poder local, analisando em particular a fusão dos municípios de Aveiro e de Ílhavo. O principal objectivo deste trabalho reside em medir as implicações da reorganização territorial por via da fusão de municípios, o que é conseguido através do estudo da evolução histórica das várias reformas administrativas ocorridas em Portugal, com especial ênfase o século XIX devido ao seu enorme ímpeto reformista, bem como da análise de um caso muito específico de dois municípios vizinhos, que partilhando uma mesma realidade espacial e natural (Ria de Aveiro), já foram, em determinada época, um só município. Procurar-se-ão aferir quais os aspectos determinantes na tomada de decisão relativamente a esta temática, bem como avaliar os principais obstáculos e benefícios da sua concretização.

USE AND CONSEQUENCES OF PARTICIPATORY GIS IN A MEXICAN MUNICIPALITY: APPLYING A MULTILEVEL FRAMEWORK

This paper seeks to understand the use and the consequences of Participatory Geographic Information System (PGIS) in a Mexican local community. A multilevel framework was applied, mainly influenced by two theoretical lenses – structurationist view and social shaping of technology – structured in three dimensions – context, process and content – according to contextualist logic. The results of our study have brought two main contributions. The first is the refinement of the theoretical framework in order to better investigate the implementation and use of Information and Communication Technology (ICT) artifacts by local communities for social and environmental purposes. The second contribution is the extension of existing IS (Information Systems) literature on participatory practices through identification of important conditions for helping the mobilization of ICT as a tool for empowering local communities.

HIV infection and AIDS in a small municipality in Southeast Brazil

OBJECTIVE: Studies on the aspects of HIV infection in small Brazilian municipalities are invaluable to appropriately design control strategies, better allocate resources, and improve health care services. The objective of the study was to assess the clinical and epidemiological aspects of HIV infection in a small municipality. METHODS: A descriptive study was carried out in Miracema, a small municipality in the northwestern area of the state of Rio de Janeiro, Brazil, between July 1999 and December 2003. All HIV-infected adult patients followed up at the local HIV/AIDS Program were included. Clinical and epidemiologic characteristics were prospectively assessed through standardized questionnaires. RESULTS: A total of 65 adult patients who attended the local HIV/AIDS Program were analyzed. Most (34) were women (male to female ratio: 0.9). An absolute predominance of patients who were born in Miracema or neighboring municipalities (94%), lived in Miracema (90.7%), were single (70.8%), attributed the acquisition of HIV infection to unprotected heterosexual intercourse (72.3%) and had a past history of snorting cocaine (27.7) was found Central nervous system disorders (including five cases of cryptococcal meningitis) and acute pulmonary pneumocystosis-like respiratory failure were major causes of morbidity. Most patients (56.9%) were at presented in advanced stages of HIV infection. CONCLUSIONS: The predominance of patients on advanced stages of HIV infection suggest the existence of a large pool of undiagnosed cases in the community. A major feature of the cohort was an inverted male to female ratio. Further investigations over a broader geographic area are urgently needed for better understanding the clinical and epidemiological characteristics of HIV infection in small Brazilian municipalities and rural areas.