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Gestão sustentável: Regulatory environment
No full textElementos de apoio: Gestão sustentável - Regulatory environment [Porto Business School / FDUP
Estudos de contencioso tributário
No full textA presente obra reúne uma seleção de textos que abordam questões fundamentais para o estudo e prática do Contencioso Tributário, oferecendo uma visão abrangente dos diferentes meios processuais e respetivas dinâmicas.
Desde as dimensões pré-contenciosas, com enfoque nas reclamações e recursos, até à execução de julgados, passando pelo processo de impugnação judicial, ações administrativas, intimações e os meios de reação na execução fiscal, os contributos proporcionam uma análise atual e completa dos temas sobre os quais incidem.
São também exploradas as especificidades do contencioso aduaneiro, as perspetivas europeia e internacional e deixadas valiosas sugestões para o aperfeiçoamento do funcionamento da justiça tributária
Agar-based solid polymer electrolyte-containing ionic liquid for sustainable electrochromic devices
No full textIn the scope of circular economy, in order to achieve a new generation of sustainable and environmentally friendly materials and devices, sustainable solid polymer electrolytes emerge as a requirement for applications such as electrochromic devices (ECDs). The dispersion of ionic liquids (ILs) into polymer matrices allows the development of solid polymer electrolytes with high ionic conductivity. Agar-based electrolytes have been developed containing different contents of 1-ethyl-3-methylimidazolium thiocyanate ([Emim][SCN]). The ionic conductivity of the samples varies with the IL concentration and temperature. The highest conductivity value is obtained for the sample with 40 wt % [Emim][SCN], being 2.9 × 10–3 S cm–1 at 30 °C and 5.6 × 10–3 S cm–1 at 90 °C. Assembled ECDs with poly(3,4-ethylenedioxythiophene)-poly(styrenesulfonate) screen-printed electrodes show that the optical density depends on the IL content, the coloration efficiency at 90% being 2120 and 1422.8 cm2·C–1 for 20 and 40 wt % [Emim][SCN] content, respectively. Thus, the developed sustainable solid polymer electrolytes, based on natural polymers and ILs, represent suitable candidates for environmentally friendly ECDs.The authors thank the Fundação para a Ciência e Tecnologia (FCT) for financial Support under the framework of Strategic Funding UIDB/04650/2020, UID/FIS/04650/2020, UID/EEA/04436/2020, and UID/QUI/00686/2020 and under projects, 2022.03931.PTDC and POCI-01-0247-FEDER-046985 are funded by national funds through FCT and by the ERDF through the COMPETE2020─POCI. R.G. and C.M.C. thank the FCT for the investigator contracts CEECIND/00833/2017 and 2020.04028.CEECIND. This study forms part of the Advanced Materials program and was supported by MCIN with funding from European Union NextGenerationEU (PRTR-C17.I1) and by the Basque Government under the IKUR program. BIDEKO Project, funded by MCIN/AEI, NextGenerationEU, PRTR, is also acknowledged. The authors thank for technical and human support provided by SGIker (UPV/EHU/ERDF, EU)
Flora Gomes: resilient hope on scant chances
No full textThis article discusses two films by Guinean director Flora Gomes highlighting the importance of positive representations of postcolonial African nations. The future is a blank page, and there has to be hope to imagine it. Hence the importance of children and childhood in Flora Gomes' cinema. Children are the future, and the two young protagonists of the considered films - Nha Fala, and ,The Blue Eyes of Yonta - stand for that vision. However, there is no escapism nor alienation in the fims by Flora Gomes. Contemporary issues and problematic aspects affecting the societies of Cape Verde and Guiné-Bissau are present in the two selected films, and insightfully addressed by Flora Gomes. This article also evokes instances from the literature of Guiné-Bissau, in dialogue with the film The Blue Eyes of Yonta. As for the analysis of Nha Fala, two other fields of study are evoked to deal with this sensitive and original story: on the one hand it addresses gender studies and the submission of women to tradition and tabu, on the other hand the film offers a reflection on migrant stories inside Europe
Anti-biofouling membrane coated with polyvinyl alcohol/sodium carboxymethylcellulose/tannic acid hydrogel for efficient dye/salt separation
No full textBiofouling is the most severe challenge for separation membranes. In this study, a metal-organic framework (MOF)-based mixed-matrix membranes (MMMs) with polyvinyl alcohol (PVA)/sodium carboxymethylcellulose (CMC)/tannic acid (TA) hydrogel coating exhibited a comprehensive anti-biofouling property and high efficient for dye/salt separation. For the hydrogel layer, ethanol inhibited the cross-linking of the hydrogen bond between the PVA, CMC and TA, forming a uniform hydrogel paint applied to the membrane surface using the coating method. Subsequently, the hydrogen bond was re-established by evaporating the ethanol. The hydrogel coating could form a dense hydrated layer, endowing the membrane with excellent anti-fouling properties, including oil, proteins, and bacteria. For the MOF-based MMMs layer, the skeleton structure of polyvinylidene fluoride anchored the bimetallic MOF crystals to mitigate the phenomenon of trade-off. The hydrogel-coated MOF-based MMMs showed excellent properties, such as the water permeability was 200 Lm2 h1, the rejection for Reactive Blue 19 was 100 %, the rejection for NaCl was 10.9 %, and it showed excellent stability for long-term service. Furthermore, the hydrogel-coated MOF-based MMMs presented a significant inhibitory effect on surface bacteria growth. In brief, this paper provided a new insight into preparing hydrogel-coated MOF-based MMMs, which had potential applications in separating dye/salt.We thank the financial support from the National Natural Science Foundation of China (Grant No. 52003108), the China Postdoctoral Science Foundation funded project (2022M721359) and the Postgraduate Research & Practice Innovation Program of Jiangsu Province (KYCX23_2476).info:eu-repo/semantics/publishedVersio
From BiblioTeca to FórumTeca: proposal for a multicultural facility for Vila Verde
No full textProjeto de mestrado do ciclo de estudos integrados conducentes ao grau de mestre em Arquitetura área científica de Cultura ArquitetónicaO presente trabalho de projeto, realizado no âmbito do Mestrado Integrado em Arquitetura da Uni- versidade do Minho, tem como proposta um novo edifício público com base na multiprogramação para o concelho de Vila Verde no distrito de Braga, o FórumTeca. A partir da proposta feita pela CMVV de uma nova Biblioteca Municipal, começou-se por perceber a necessidade desse equipamento nos dias de hoje, sendo que, atualmente, com todo o avanço informáti- co, um smartphone pode ter toda a informação necessária. No seguimento da pesquisa foi procurado um caso de estudo que pudesse ser comparado com uma biblioteca, e que, ao contrário da mesma, estivesse constantemente “habitado”, de modo a encontrar novas respostas e novos programas para o novo edifício. Por tudo o que “oferece” aos seus clientes e ao ser um caso de sucesso nacional, a FNAC, não só foi um caso de estudo como uma referência para a proposta final. Ainda no processo de pesquisa houve uma conversa com a atual bibliotecária de Vila Verde, a Dra. Manuela Barreta, na procura de outros pensamentos. Durante o processo, foi também percebida a pala- vra “teca”, um invólucro que guarda coleções. Na segunda parte do trabalho definiu-se o programa do equipamento, tendo como premissa juntar várias “tecas” no mesmo, surgindo o nome “FórumTeca”. Não só de “tecas” é constituído este edifício, mas também de vários programas de convívio, estudo e trabalho. O programa resulta de uma pesquisa alargada e da junção de várias referências, encontradas no presente trabalho. Posteriormente, conhecemos o local e a região onde estará inserido o FórumTeca. Dessa forma, começou-se por perceber primeiramente a história de Vila Verde, o seu crescimento, a cultura, tradições, estrutura urbana, localização e o terreno. Na última parte procurou-se juntar toda informação retida num edifício diferenciado, organizado, elegante e carismático. Um equipamento público multicultural de todos para todos, que pode responder às várias necessidades do município e das pessoas, oferecendo espaços lúdicos, de ensaio, estudo, trabalho, convívio, refeição e estar. O FórumTeca não pretende ser mais um edifício, mas sim o edifício! Pretende que quem o visite, queira voltar. O FórumTeca quer ser habitado e vivido, por todos e com todos, quer ser usado até á sua exaustão e que quando uma pessoa for embora, não volte sozinha. Afinal, é com pessoas que se faz o sucesso; é com pessoas que se cria o espaço!This project work, carried out within the scope of the Integrated Master’s Degree in Architecture at the University of Minho, proposes a new public building based on multiprogramming for the municipality of Vila Verde in the district of Braga, the FórumTeca. Based on the proposal made by CMVV for a new Municipal Library, we began to realise the need for this equipment nowadays, given that, currently, with all the advances in computing, a smartphone can have all the necessary information. Following the research, a case study was sought that could be compared to a library, and that, unlike it, was constantly “inhabited”, in order to find new answers and new programs for the new building. For everything it “offers” its customers and for being a national success story, FNAC was not only a case study but also a reference for the final proposal. Still in the research process, there was a conversation with the current librarian of Vila Verde, Dr. Manuela Barreta, in search of other thoughts. During the process, the word “theque” was also noticed, a casing that holds collections. In the second part of the work, the equipment program was defined, with the premise of bringing together several “theque” in the same place, giving rise to the name “FórumTeca”. This building is, not only made up of “theque”, but also of various social, study and work programs. The program is the result of extensive research and the combination of several references found in this work. Afterwards, we got to know the location and region where FórumTeca will be located. In this way, we began by first understanding the history of Vila Verde, its growth, culture, traditions, urban structure, location and terrain. In the last part, we tried to gather all the information retained in a distinctive, organized, elegant and charismatic building. A multicultural public facility belonging to everyone and for everyone, which can res- pond to the various needs of the municipality and its people, offering spaces for leisure, rehearsal, study, work, socializing, eating and living. FórumTeca does not intend to be just another building, but the building! It aims to make those who visit it want to come back. FórumTeca wants to be inhabited and lived in, by everyone and with everyone, it wants to be used until it is exhausted and that when a person leaves, they do not return alone. After all, it is with people that success is achieved; it is with people that space is created