As políticas e modelos de mensuração do valor criado nos projetos de construção civil : o caso da Mota-Engil

O controlo de gestão merece destaque em qualquer organização, independentemente da sua dimensão ou complexidade, pelo que são muitos os sistemas de controlo de gestão adotados pelos gestores como suporte às suas decisões e para otimização dos resultados organizacionais. O controlo de gestão prevalece como a ferramenta indispensável para o tratamento de dados e mensuração do valor criado, servindo o propósito da execução estratégica. O presente Trabalho Final de Mestrado inicia-se com a descrição dos principais componentes do sistema de controlo de gestão do grupo Mota-Engil, sendo que, posteriormente, estes instrumentos são analisados de uma forma detalhada de forma a compreender como estão relacionados todos os componentes para a execução dos objetivos estratégicos do Grupo. É identificado o orçamento como a principal ferramenta de controlo de gestão utilizada pelo grupo para a mensuração do valor criado. De seguida, a ferramenta descrita é confrontada com a literatura da área, de forma a compreender se o uso da mesma é adequado ou se há lugar a melhorias. Por fim, é sugerida a adoção de uma nova ferramenta de controlo de gestão, que complementando o orçamento, poderá otimizar a performance da Mota-Engil. O método de recolha e tratamento de dados é meramente qualitativo, já que foram realizadas duas entrevistas a colaboradores com responsabilidades diferentes e funções diversas, com o intuito de compreender a sua perceção sobre as ferramentas de controlo de gestão utilizadas.Management control deserves emphasis in any organization, regardless of its size or complexity, so there are many management control systems adopted by managers to support their decisions and to optimize organizational results. Management control prevails as the indispensable tool for processing data and measuring the value created, serving the purpose of strategic execution. This thesis begins with the description of the main components of the management control system of the Mota-Engil Group, and subsequently, these instruments are analysed in detail in order to understand how all the components are related to the execution of the strategic objectives of the Group. The budget is identified as the main management control tool used by the group to measure the value created. Next, the tool described is compared with the literature in the area, to understand if its use is adequate or if there is room for improvement. Finally, the adoption of a new management control tool is suggested, which, complementing the budget, may optimize Mota-Engil's performance. The method of data collection and processing is purely qualitative, since two interviews were conducted with employees with different responsibilities and different functions, in order to understand their perception of the management control tools used

Removal of Paracetamol and Cu2+ from Water by Using Porous Carbons Derived from Agrowastes

Publisher Copyright: © 2023 by the authors.Dende and babassu coconuts are largely used in tropical countries, namely in Brazil, for the extraction of oils from kernels. The remaining biowastes are industrially processed to produce porous carbons (PCs). PCs derived from dende and babassu biowastes and produced at an industrial scale have been characterized by textural, chemical, and ecotoxicological parameters. A commercial activated carbon (CC) of mineral origin has been used as a benchmarking material. Although the CC sample presented a higher surface area (SBET = 1083 m2/g), the PCs derived from the biowastes were richer in micropores (Vmicro = 0.25–0.26 cm3/g), while the CC carbon presented wider pore size distribution with a higher mesopore volume (Vmeso = 0.41 cm3/g). All the adsorbents used in this work have shown a non-acute ecotoxic behavior for the bacterium Vibrio fischeri (EC50-30 min > 99% v/v). The adsorbents have been tested for paracetamol and Cu2+ adsorption in mono- and bicomponent solutions. The uptake capacities of paracetamol (qe, 98–123 mg g−1) and Cu2+ (qe, 15–18 mg g−1) from monocomponent solutions were similar to the ones obtained in the bicomponent solutions, indicating no competition or cooperative effects but a site-specific adsorption. This finding represents an advantage for the removal of these adsorbates when present in the same solution as they can be adsorbed under similar rates as in the single systems. Paracetamol adsorption was related to micropore filling, π-π interactions, and H-bonding, whereas Cu2+ removal was attributed to the cation exchange mechanism and complexation to the hydroxyl groups at the carbons’ surface.publishersversionpublishe

Characterisation of microbial attack on archaeological bone

As part of an EU funded project to investigate the factors influencing bone preservation in the archaeological record, more than 250 bones from 41 archaeological sites in five countries spanning four climatic regions were studied for diagenetic alteration. Sites were selected to cover a range of environmental conditions and archaeological contexts. Microscopic and physical (mercury intrusion porosimetry) analyses of these bones revealed that the majority (68%) had suffered microbial attack. Furthermore, significant differences were found between animal and human bone in both the state of preservation and the type of microbial attack present. These differences in preservation might result from differences in early taphonomy of the bones. © 2003 Elsevier Science Ltd. All rights reserved