Importância e utilidade da informação financeira e orçamental: perceção dos responsáveis das Juntas de Freguesia do distrito de Bragança

O objetivo deste estudo é o de perceber se a informação financeira/orçamental, disponibilizada aos responsáveis das Juntas de Freguesia do distrito de Bragança, é importante e útil. Enquadra-se metodologicamente na teoria positivista quantitativa, sendo utilizadas como ferramentas de análise de dados, alguns testes de hipóteses paramétricos e não paramétricos. Os resultados do estudo permitem, de entre outros aspetos, concluir que os responsáveis das Juntas de Freguesia do Distrito de Bragança consideram que informação contabilística não influencia a sua tomada de decisões; os responsáveis que atribuem maior grau de importância à contabilidade na tomada de decisões, são aqueles que consideram que a informação contabilística influencia as suas tomadas de decisões; o grau de utilidade dos diferentes documentos contabilísticos não diferem em função do responsável ser da área de economia e gestão ou outra

Discovery of a new Steinernema sp. (Rhabditida: Steinernematidae) with higher shelf life and better efficacy against red palm weevil under laboratory conditions

Entomopathogenic nematodes (EPN) are excellent bio-control agents for the management of insect pests of soil and cryptic habitat. One of the greatest challenges in the successful utilization of EPN is the poor shelf life of infective juveniles (IJs) under ambient temperature. The present study aimed to evaluate the survival and virulence of different EPN species for determining a superior one in the bio-suppression of red palm weevil (RPW). Among the five species of Steinernematids and two Heterorhabditid isolates evaluated, Steinernema sp. (S0804) sustained up to 13 months, with a desirable survival of 100 per cent during the first five months to about 64 per cent ten months after storage at ambient temperature. Virulence of Steinernema sp. (S0804) sustained up to ten months of storage, was confirmed using Galleria mellonella inoculation test. However, the viable IJs were observed only up to one month in both the Heterorhabditids and up to a period of four to six months of storage in all other Steinernematids. The Steinernema sp. (S0804) was also found to be efficacious against the grubs of RPW in filter paper bio-assay inducing 100 per cent larval mortality in 72 h when applied @ 200 IJs per grub and confirmed further by leaf petiole bioassay. The study thus revealed higher survival and virulence of Steinernema sp. (S0804) and also found to be a potential bio-control agent against RPW. To the best of our knowledge, this is the first EPN isolate reported, which could survive for more than one year at ambient temperature without any additives

Effects on NOx and SO2 Emissions During Co-Firing of Coal with Woody Biomass in Air Staging and Reburning

Co-firing coal with different types of biomass is increasingly being applied in thermal power plants in Europe. The main motive for the use of biomass as the second fuel in coal-fired power plants is the reduction of CO2 emissions, and related financial benefits in accordance with the relevant International regulations and agreements. Likewise, the application of primary measures in the combustion chamber, which also includes air staging and/or reburning, results in a significant reduction in emission of polluting components of flue gases, in particular NOx emissions. In addition to being efficient and their application to new and future thermoblocks is practically unavoidable, their application and existing conventional combustion chamber does not require significant constructional interventions and is therefore relatively inexpensive. In this work results of experimental research of co-firing coals from Middle Bosnian basin with waste woody biomass are presented. Previously formed fuel test matrix is subjected to pulverized combustion under various temperatures and various technical and technological conditions. First of all it refers to the different mass ratio of fuel components in the mixture, the overall coefficient of excess air and to the application of air staging and/or reburning. Analysis of the emissions of components of the flue gases are presented and discussed. The impact of fuel composition and process temperature on the values of the emissions of components of the flue gas is determined. Additionally, it is shown that other primary measures in the combustion chamber are resulting in more or less positive effects in terms of reducing emissions of certain components of the flue gases into the environment. Thus, for example, the emission of NOx of 989 mg/ measured in conventional combustion, with the simultaneous application of air staging and reburning is reduced to 782 mg/, or by about 21%. The effects of the primary measures applied in the combustion chamber are compared and quantified with regard to conventional combustion of coals from Middle Bosnian basin.Article History: Received: November 5th 2017; Revised: Januari 6th 2018; Accepted: February 1st 2018; Available onlineHow to Cite This Article: Hodžić, N., Kazagić, A., and Metović, S. (2018) Experimental Investigation of Co-Firing of Coal with Woody Biomass in Air Staging and Reburning. International Journal of Renewable Energy Development, 7(1), 1-6.https://doi.org/10.14710/ijred.7.1.1-

Cutis Laxa

Introdução:A cutis laxa é uma doença rara do tecido conjuntivo provocada por alterações da elastina. Caracteriza-se por pele sem elasticidade, flácida, mole e enrugada, dando aos doentes um aspecto envelhecido; o envolvimento sistémico é variável. Existem formas hereditárias e adquiridas. Relato de Caso: Lactente do sexo masculino, de seis meses de idade, no qual na sequência de internamento por bronquiolite é notado fenótipo muito sugestivo de cutis laxa, tendo o exame histopatológico cutâneo confirmado o diagnóstico. Discussão Clínica: O caso parece relevante, pela raridade da doença e por apresentar fenótipo sugestivo de cutis laxa do tipo autossómico recessivo, mas com evolução clínica mais característica da forma dominante, com melhor prognóstico

Relating organizational knowledge with ISO 9001: 2015: An empirical approach

In a business market environment highly marked by competition, standardisation has proven distinctive in answering continuous challenges. Thus, organisations have been investing in obtaining ISO certifications, being "ISO 9001 – Quality Management System" among the most popular. The present empirical study aims to discover what is, in the opinion of managers expressed by their answers to the questionnaire, the relationship between the implementation of Knowledge Management practices, the Quality System and Organizational Performance while verifying if the introduction of Knowledge Management principles in the Standard ISO 9001 has affected the company's overall organisational performance. The proposed analysis methodology is supported by applying a questionnaire to 36 Portuguese Small and Medium Enterprises sample. The investigation results allowed us to infer that, in the managers' opinion expressed by the answer to the questionnaire, Knowledge Management acts as a mediator between the Quality System and performance while not directly influencing organisational performance. Within the companies studied, holders of the certification ISO 9001, through the application of Knowledge Management practices, show improvements in the management of the Quality System, with a consequent increase in organisational performance.info:eu-repo/semantics/publishedVersio

Improvement of acquisition processes for highly perishable products by using lean, TRIZ and kano model

Ferreira, Ana Cristina, e outros (2023) - International conference on technology management and operations. - Lisboa : Universidade Lusíada Editora. - ISBN 978-898-640-273-0.The high competitiveness of the fishing sector, combined with the economic and environmental crises, together with the search for customer satisfaction and for increasing the efficiency and effectiveness of internal processes, makes companies constantly try to implement continuous improvement processes, to guarantee their survival in the sectors in which they operate. The present study was developed in a company of fresh fish processing and freezing industry, aiming to improve the fish acquisition process and to reduce the loss of freshness quality throughout it. Several instances for improvement were identified, analyzed, and prioritized whilst several proposals for improvement were also developed and implemented. For this purpose, TRIZ analytical tools were used to resolve contradictions that arose in the search for opportunities to implement improvements in situations highlighted by customer complaints, the Kano Model was used to assess the necessary requirements to implement such improvements, and finall several support tools to the Lean philosophy were used to carry out the implementation of the necessary improvements. A standard operating procedure for the evaluation of the freshness quality was developed together with the introduction of a rigorous traceability method, and complaints concerning the discrepancy in freshness quality levels, between the place of purchase and the factory decreased in number from 8 to 3 in 10 daily receptions. Consequently, the number of batches produced at the same purchased quality was increased by 62.5%. The waiting time to initiate production after reception was reduced from one hour to twenty minutes resulting in a 67% improvement of this process. Moreover, the number of calls made between buyers and the factory decreased, from 5 to 3 daily calls per purchase, improving by 40%. The full implementation of the proposals will allow the company to improve processes, increase employee motivation whilst reducing waiting and setup times

ANALISIS KEUNTUNGAN USAHA TERNAK BABI DI KECAMATAN TOMOHON BARAT KOTA TOMOHON (Studi Kasus Pada Usaha Milik Bapak Okny Mende)

PROFIT ANALYSIS OF PIG FARMING IN WEST TOMOHON DISTRICT TOMOHON CITY. (Case Study On Mr. Okny Mende's Business. The goal of this study was to investigate profit  of pig farming  in West Tomohon  District Survey method was performed on Mr Okny Mende’s farming  in Tara Tara 2 Village West Tomohon District bycase study. The pig farmers’ challenge in the production process was the high cost of production. The increase of cost  production without profit tend to be problem for farmers because input material (production costs) was very important factors in the livestock business. The Pig farming business has the potential for development in the City of Tomohon due to investment in this business does not require large costs and land, besides that the return on capital is relatively faster and although the development of pig agribusiness is limited due to socio-cultural factors, but in North Sulawesi especially Tomohon City has good prospects because of high demand of local market and the surrounding area, and there are no socio-cultural constraints. The pig farm business located in Taratara Dua Sub-District, West Tomohon District is owned by Mr. Okny Mende's family, which is a nursery business by selling weaned piglets. Results of this study  shown that the average total cost incurred per period of production  as much as IDR  38.334.531. While revenue per period of production was IDR. 68.400.000. The profit per production period was IDR. 30.065.469