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The covid 19 pandemic has been affecting the social and economic system of every country. In the economic domain, policymakers have used an array of measures to alleviate the financial stress of individuals and firms. A broad strand of literature has discussed the wide range of tax relief measures and their possible effectiveness. In the corporate sector, one year after the outbreak of the pandemic, it is time to assess how firms took advantage of tax relief measures enacted by governments and to analyse which of those are more appropriate. The purpose of this article is therefore to connect the literature about fiscal policymaking with the effective use of covid 19 relief measures in the corporate sector. Based on a survey of 200 chartered accountants with comprehensive knowledge of Portuguese firms´ utilization of fiscal measures, the authors present an analysis related to the utilization of tax relief measures in three important areas: the VAT, corporate income tax, and individual income tax. The VAT payment deferral emerges as the most important area for tax relief considering its more immediate impact on cash flows and liquidity. Additionally, respondents were requested to offer their opinions about the economic sectors in which relief measures had a more intensive use. Tax relief, global tax policymaking, pandemic, covid 19 relief measures, corporate tax

Microplastics (5 mm) are a ubiquitous marine pollutant which are highly bioavailable to marine organisms across all trophic levels. Marine predators are especially vulnerable to microplastic pollution through direct and indirect ingestion (e.g., trophic transfer) due to their high trophic position. In particular, oceanic islands are more susceptible to plastic accumulation, increasing the relative number of microplastics in the environment that are available for consumption. The dynamics of microplastic accumulation in marine predators inhabiting remote islands, however, is sparsely documented. Here we describe microplastic exposure in the Critically Endangered Mediterranean monk seal (Monachus monachus) from the Madeira archipelago (Northeast Atlantic) using scat-based analysis. Microplastics were recovered from 18 scat samples collected between 2014-2021 and were characterized to the polymer level using Fourier-Transform Infrared (u-FTIR) spectroscopy. A total of 390 microplastic particles were recovered, ranging between 0.2-8.6 particles g

Over the last decades, global warming has contributed to changes in marine species composition, abundance and distribution, in response to changes in oceanographic conditions such as temperature, acidification, and deoxygenation. Experimentally derived thermal limits, which are known to be related to observed latitudinal ranges, have been used to assess variations in species distribution patterns. However, such experiments cannot be undertaken on free-swimming large marine predators with wide-range distribution, like cetaceans. An alternative approach is to elicit expert's knowledge to derive species' thermal suitability and assess their thermal responses, something that has never been tested in these taxa. We developed and applied a methodology based on expert-derived thermal suitability curves and projected future responses for several species under different climate scenarios. We tested this approach with ten cetacean species currently present in the biogeographic area of Macaronesia (North Atlantic) under Representative Concentration Pathways 2.6, 4.5 and 8.5, until 2050. Overall, increases in annual thermal suitability were found for Balaenoptera edeni, Globicephala macrorhynchus, Mesoplodon densirostris, Physeter macrocephalus, Stenella frontalis, Tursiops truncatus and Ziphius cavirostris. Conversely, our results indicated a decline in thermal suitability for B. physalus, Delphinus delphis, and Grampus griseus. Our study reveals potential responses in cetaceans' thermal suitability, and potentially in other highly mobile and large predators, and it tests this method's applicability, which is a novel application for this purpose and group of species. It aims to be a cost-efficient tool to support conservation managers and practitioners. AS was funded by the Portuguese Foundation for Science and Technology (FCT) through the PhD grant PD/BD/135352/2017. AS, REC, HC and TCL acknowledge the support from the Portuguese Foundation for Science and Technology (FCT) under the programmatic funding granted to cE3c Research Centre (UIDP/00329/2020). PA was funded by the Program ‘Agustín de Betancourt’ of La Laguna University and Cabildo de Tenerife throughout the project CETTUS. AD, FA and MF had the support of the Oceanic Observatory of Madeira throughout the project M1420-01-0145-FEDER-000001-OOM, of the Portuguese Foundation for Science and Technology (FCT) throughout the strategic projects UIDB/04292/2020 and UIDP/04292/2020 granted to MARE, LA/P/0069/2020 granted to the Associate Laboratory ARNET, of the ARDITI - Madeira's Regional Agency for the Development of Research Technology and Innovation throughout the project M1420-09-5369-FSE000002, and of the Project Intertagua (Interreg MAC2/1.1a/385). MDL was funded as a contractor of the US Government under contract number: 1305M418DNFF0012. CFS acknowledges funding from FCT under the strategic project UIDB/ 04292/2020 awarded to MARE, project LA/P/0069/2020 granted to the Associate Laboratory ARNET, and FCT research contract 2020.03704. CEECIND. This research was supported by the European Union‘s Horizon 2020 research and innovation programme under grant agreement No 776661, project “SOCLIMPACT—DownScaling CLImate imPACTs and decarbonisation pathways in EU islands and enhancing socioeconomic and non-market evaluation of Climate Change for Europe, for 2050 and beyond”. info:eu-repo/semantics/publishedVersion

The ingestion of microplastics (MPs - plastic particles5 mm) by planktivorous organisms represents a significant threat to marine food webs. To investigate how seasonality might affect plastic intake in oceanic islands' ecosystems, relative abundances and composition of MPs and mesozooplankton samples collected off Madeira Island (NE Atlantic) between February 2019 and January 2020 were analysed. MPs were found in all samples, with fibres accounting for 89 % of the particles. MPs and zooplankton mean abundance was 0.262 items/m

The current context caused by Covid_19 pandemic, with the greatest impact on tourism, showed the countries´ economic dependence on this sector. In fact, tourism is fundamental for the economic development of a country and should be one of the priorities of the public policies of municipalities, as a stakeholder in the development of regions. In this sense, the present research focuses on the study of tax incentives to tourism of regional scope, and on the benefits granted to Portuguese companies with Touristic Utility Statute. The authors conclude that the tax benefits understudy have not been a practice generally adopted by Portuguese companies and concentrated on a small number of municipalities in Portugal., Research Centre on Accounting and Taxation (CICF), IPCA, Projet: UIDB/04043/2020 &UIDP/04043/202

Nucleic acid-derived indices such as RNA/DNA ratios have been successfully applied as ecophysiological indicators to assess growth, nutritional condition and health status in marine organisms given that they provide a measure of tissue protein reserves, which is known to vary depending on changes in the environment. Yet, the use of these biochemical indices on highly mobile large predators is scarce. In this study, we tested the applicability of using nucleic acids to provide insights on the ecophysiological traits of two marine mammal species (common bottlenose dolphins and short-finned pilot whales) and explored potential related factors (species, sex, season, and residency pattern), using skin tissue (obtained from biopsy darts) of apparently healthy and adult free-ranging animals. Significantly higher RNA/DNA ratios were obtained for bottlenose dolphins (p

In the present study, the ammonium formate version of the QuEChERS method, considered highly advantageous in relation to instrument maintenance and other issues, was applied for the first time to extract a group of twelve phthalic acid esters (PAEs, i.e. dipropyl phthalate, DPP; diisobutyl phthalate, DIBP; dibutyl phthalate, DBP; diisopentyl phthalate, DIPP; di-n-pentyl phthalate, DNPP; dihexyl phthalate, DHP; butyl benzyl phthalate, BBP; dicyclohexyl phthalate, DCHP; di(2-ethylhexyl) phthalate, DEHP; di-n-octyl phthalate, DNOP; diisononyl phthalate, DINP; and diisodecyl phthalate, DIDP) and one adipate (di(2-ethylhexyl) adipate, DEHA) from two species of fish (Scomber colias and Katsuwonus pelamis) and one of squid (Loligo gahi). The method was validated in terms of linearity, trueness and matrix effects. Determination coefficients (R

publicado em: Environ Health Perspect. 2021;1. https://ehp.niehs.nih.gov/doi/abs/10.1289/isee.2021.P-062 BACKGROUND AND AIM:Although arsenic is an element naturally present in the environment, it is highly toxic in its inorganic forms. Exposure can occur through consumption of drinking water and contaminated food. Long-term exposure was shown to be associated with negative health outcomes. Nevertheless, data on the Portuguese population’s exposure to arsenic is scarce. As such, the aim of this work was to assess the exposure to Arsenic in the Portuguese population using samples collected in the study "Exposure of the Portuguese Population to Environmental Chemicals: a study nested in INSEF 2015" (INSEF-ExpoQuim), developed as an aligned study of the European Human Biomonitoring Initiative (HBM4EU). METHODS: INSEF-ExpoQuim was an epidemiologic study nested in INSEF 2015 including 270 participants aged 28-39 years,living in Portugal for more than 12 months and able to follow an interview in Portuguese. Fieldwork was developed between June 2019 and February 2020. First morning urine samples were collected along with data on socio-demographic characteristics, living conditions and residential history, habits/lifestyle, nutrition, health, occupation and substance specific information covering nearly all exposure pathways. Procedures followed the guidelines of the HBM4EU project. Total urinary arsenic is currently being determined by inductively coupled plasma mass spectrometry. RESULTS:Preliminary results for 38 samples yielded total urinary arsenic concentrations ranging from 11 to 462 μg/L with an average of 86 ± 94 μg/L. After completion of the determination of the urinary arsenic levels for all the samples a complete analysis of the data will be performed. CONCLUSIONS:Results from this study will contribute to the knowledge on the Portuguese population’s exposure to arsenic and may support the development and implementation of policy measures aimed at minimizing exposure to this chemical and improving the health of the population. HBM4EU is funded by the European Union’s Horizon 2020 research and innovation programme under grant agreement Nº 733032. info:eu-repo/semantics/publishedVersion

Over the last decades global warming has caused an increase in ocean temperature, acidification and oxygen loss which has led to changes in nutrient cycling and primary production affecting marine species at multiple trophic levels. While knowledge about the impacts of climate change in cetacean's species is still scarce, practitioners and policymakers need information about the species at risk to guide the implementation of conservation measures. To assess cetacean's vulnerability to climate change in the biogeographic region of Macaronesia, we adapted the Marine Mammal Climate Vulnerability Assessment (MMCVA) method and applied it to 21 species management units using an expert elicitation approach. Results showed that over half (62%) of the units assessed presented Very High (5 units) or High (8 units) vulnerability scores. Very High vulnerability scores were found in archipelago associated units of short-finned pilot whales (Globicephala macrorhynchus) and common bottlenose dolphins (Tursiops truncatus), namely in the Canary Islands and Madeira, as well as Risso's dolphins (Grampus griseus) in the Canary Islands. Overall, certainty scores ranged from Very High to Moderate for 67% of units. Over 50% of units showed a high potential for distribution, abundance and phenology changes as a response to climate change. With this study we target current and future information needs of conservation managers in the region, and guide research and monitoring efforts, while contributing to the improvement and validation of trait-based vulnerability approaches under a changing climate. This research was supported by the European Union's Horizon 2020 research and innovation programme under grant agreement No 776661, project “SOCLIMPACT—DownScaling CLImate imPACTs and decarbonisation pathways in EU islands and enhancing socioeconomic and non-market evaluation of Climate Change for Europe, for 2050 and beyond”. info:eu-repo/semantics/publishedVersion

Background and Aims Telehealth technologies are being implemented widely and can be used to provide education and self-management support to help and sustain lifestyle changes, namely in patients with chronic diseases. The purpose of this study was to assess the effect of a telehealth-delivered nutritional intervention, via the telephone, in maintenance hemodialysis (HD) patients during the coronavirus outbreak. Method This was a multicenter observational prospective longitudinal study of a cohort of 156 patients in maintenance HD from 15 dialysis units conducted during the COVID-19 pandemic. We assigned patients to receive dietary counselling, through a phone call, according to their biochemical and nutritional parameters (potassium >5.5mEq/L; phosphorus >5.5mg/dL or 4.5%). Dry weight, %IDWG, body mass index, potassium, phosphorus, calcium, calcium/phosphorus product, normalized protein catabolic rate, albumin and hemoglobin were recorded at baseline and 1 month after the nutrition counselling. A p-value < 0.05 was considered statistical significant. Results The prevalence of patients with hyperkaliemia and hyperphosphatemia decreased significantly after the dietary advice (50% vs. 34.6% and 36.5% vs. 19.2%, respectively). A statistical significant reduction in serum potassium (mEq/L) [median: 6.2 (IQ:6.0-6.5) vs. 5.7 (IQR:5.3-6.1)] and phosphorus (mg/dL) [median: 6.5 (IQR: 6.1-7.2) vs. 5.5 (4.7-6.1)] was observed in patients receiving counselling for hyperkalemia and hyperphosphatemia. In addition, there was a statistical significant decrease in the prevalence of patients with hypophosphatemia (28.8% vs. 18.6%). There was also a significant decrease in the %IDWG [(median: 4.8% (IQR: 4.2-6.8) vs. 4.4% (IQR: 3.8-6.2)], although no statistically significant differences were observed in the prevalence of patients with high %IDWG. Regarding the person contacted by telephone, data showed statistically significant differences in potassium (mEq/L) [patient – median: 6.2 (IQR:6.1-6.4) vs. 5.7 (IQR: 5.4-6.0); caregiver – mean: 6.3 ± 0.3 vs. 5.7 ± 0.7] and phosphorus (mg/dL) [patient –median: 6.5 (6.1-7.2) vs. 5.6 (4.9-6.1); caregiver – mean: 6.7±0.8 vs. 5.1±1.5] values when the contact was with the patient or the caregiver. In relation to hypophosphatemia (mg/dL) (mean: 2.4±0.7 vs. 3.0±0.9) and %IDWG [median: 4.6% (IQR: 4.1-7.1) vs. 4.1% (IQR: 3.5-6.6)], the main statistically significant differences were only observed when the contact was done directly with the patient. No differences were seen whenever the contact was with the nursing homes. Conclusion Our results suggest that telehealth-delivered dietary interventions can improve clinical and nutritional parameters in HD patients. Therefore, it may be an effective strategy to promote a continuous nutritional monitoring in these patients, at least, when or where the face-to-face option is a critical factor.

Objective The purpose of this study was to assess the effect of a telehealth-delivered nutritional intervention via telephone in maintenance hemodialysis (HD) patients during the coronavirus outbreak. Methods This was a multicenter, observational, prospective, and longitudinal study of 156 patients undergoing maintenance HD from 15 dialysis units conducted during the COVID-19 pandemic. We assigned patients to receive dietary counseling through a phone call, according to their biochemical and nutritional parameters. Dry weight, intradialytic weight gain percentage (%IDWG), body mass index, potassium, phosphorus, calcium, calcium/phosphorus product, normalized protein catabolic rate, albumin, and hemoglobin were recorded at baseline and 1 month after nutrition counseling. Results The prevalence of hyperkalemia and hyperphosphatemia decreased significantly after dietary advice. A statistically significant reduction in serum potassium and phosphorus levels was observed in patients receiving counseling for hyperkalemia and hyperphosphatemia. In addition, there was a statistically significant decrease in the prevalence of hypophosphatemia. We also observed a significant decrease in %IDWG, although no statistically significant differences were detected in patients with high %IDWG. The data demonstrated statistically significant differences in potassium and phosphorus values when the person receiving the phone contact was the patient or the caregiver. The main statistically significant differences in hypophosphatemia %IDWG were only observed when contact was made directly with the patient. No differences were observed when the contact was made through nursing homes. Conclusion Our results suggest that telehealth-delivered dietary interventions can improve the clinical and nutritional parameters of HD patients. Consequently, this strategy may be effective for promoting continuous nutritional monitoring in these patients, in particular when conducting a face-to-face option is not crucial.

High sodium (salt) consumption is associated with an increased risk of developing non-communicable diseases. However, in most European countries, Portugal included, sodium intake is still high. This study aimed to assess the sodium content of school meals before and after the Eat Mediterranean (EM) intervention&mdash, a community-based program to identify and correct nutritional deviations through the implementation of new school menus and through schools&rsquo, food handlers training. EM (2015&ndash, 2017) was developed in 25 schools (pre to secondary education) of two Portuguese Municipalities, reaching students aged 3&ndash, 21 years old. Samples of the complete meals (soup + main course + bread) from all schools were collected, and nutritional quality and laboratory analysis were performed to determine their nutritional composition, including sodium content. Overall, there was a significant decrease (&minus, 23%) in the mean sodium content of the complete school meals, which was mainly achieved by the significant reduction of 34% of sodium content per serving portion of soup. In conclusion, EM had a positive effect on the improvement of the school meals&rsquo, sodium content, among the participant schools. Furthermore, school setting might be ideal for nutrition literacy interventions among children, for flavors shaping, and for educating towards less salty food acceptance.

Purpose Autonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has caused many conflicts between the Portuguese tax authority and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent, and difficult to apply, legislative changes. The purpose of this paper is to focus on the following research question: does the recent evolution of the rules on ATE show an efficient process of making and interpreting tax law in Portugal? The authors intend to analyze the process of making and changing ATE’s rules, as well as to study how interpretative complexity increases conflicts between tax authorities (TA) and taxpayers. Design/methodology/approach The methodology used is a mix of the legal research method, namely, doctrinal methodology, with an analysis of jurisprudential and arbitration trends in litigation rulings, blended with the case study analysis of ATE in Portugal. Arbitration rulings will have a particular relevance to the analysis. Findings The main conclusion is that, urged by the need of revenues, and sensitive to the TA’ argument of ATE’s loopholes, the government hastened to close them. However, given the procedure adopted, new legal questions aroused, creating additional layers of complexity for companies, courts and tax auditors. Constitutional issues were highlighted by companies based on the prohibition of retroactive application of tax laws. Research limitations/implications The paper has a conceptual nature and its conclusions cannot be automatically extended to other tax controversies or processes of amending tax laws. However, for the legal and accounting professions it offers valuable lessons in law interpretation and political lobbying to change tax laws. Also, in the international tax scene, some countries also introduced ATE, with potential for similar problems. Practical implications Regarding ATE’s streamlining, the process recently observed in Portugal was not, in authors’ view, managed in the best way, leaving a significant number of difficulties to be solved by courts. The change in ATE’s legal framework could have been more carefully managed, avoiding costly and time consuming disputes, in order to minimize compliance costs. Originality/value The paper contributes to the literature because this Portuguese experience, while highlighting the difficulties in making tax law, can be seen as a lesson on how to improve these processes, avoiding time and costs for business, TA and courts. Moreover, arbitration is a way of solving tax disputes that has been gaining ground in Portugal. In this respect, the paper also contributes to a better perception of the tax arbitration scenario in anEuropean Union country. It is also important for the accounting profession, whose members have often to deal with tax topics and the interpretative complexities they originate.

espanolLos patrones de movimiento de las poblaciones de delfinidos son generalmente limitados en el espacio, con la excepcion de la orca (Orcinus orca). Ademas, la informacion sobre las grandes migraciones de estos animales es limitada en relacion con la estructura social, estatus de residencia o el proposito de la migracion. En el presente trabajo, la comparacion de catalogos de fotoidentificacion de calderon tropical (Globicephala macrorhynchus) de Madeira y Azores mostro que cinco animales adultos han realizado un viaje de ida y vuelta, de no menos de 2000 km. Estos delfinidos pertenecen a un grupo residente en Madeira, tienen una fidelidad de larga duracion y fueron fotografiados en Azores durante una parada aparente, de al menos 10 dias, seguramente para la cria y alimentacion. El analisis de los patrones de asociacion de estos individuos muestra que fueron registrados juntos en multiples ocasiones durante todo el periodo de estudio, sugiriendo que son miembros de una unidad cohesionada. Estos descubrimientos amplian nuestro entendimiento sobre el rango de distribucion y movimiento de estos animales y sugieren cautela al establecer los estatus de residencia de los delfinidos EnglishMovement patterns of delphinid populations are generally known to occur within specific geographical areas; with the exception of the killer whale (Orcinus orca). Additionally, knowledge of wide-ranging migrations in these animals are mainly attributed to individual records with limited information on their social structure, residency status or purpose of migration. Here, a comparison of photographic-identification catalogues of short-finned pilot whales (Globicephala macrorhynchus) from the two most isolated archipelagos of the North Atlantic (Madeira and Azores) shows that five well-marked adult animals have made a round-trip movement, of no less than 2000 km. These delphinids belong to the main resident pod in Madeira, where they present long-term site fidelity and were photographed in the Azores during an apparent stop (of at least 10 days), most likely for breeding or feeding purposes. The analysis of the association patterns of these individuals shows that they were sighted together on multiple occasions during the entire study period, suggesting that they are members of a cohesive unit. These findings broaden our understanding on these animals’ home ranges and suggest caution when establishing residency status in delphinids

Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

OBJECTIVES: Eat Mediterranean (EM), a community-based Public Health Program, was developed with the goal to reduce nutritional inequalities in school children through the promotion Mediterranean Diet, giving priority to the school environment(1) The present study addresses the evaluation of school meals nutritional composition, before and after the intervention of the EM, considering the age-specific nutritional recommendations. METHODS: EM was developed in three School Groups in the years 2015/16 (1(st) Phase – Diagnostic ) and 2016/17 (2(nd) Phase – post-intervention) in a total of 25 schools with all educational levels (pre-school through secondary education) considering ages between 2 and 21 years. The meal components collected were: bread, soup and main course (with salad or cooked vegetables). For this study, ten random schools were selected at each phase representing 60 samples analyzed. Macronutrients, energy and salt contents were determined by internal methods developed and validated by the laboratory and according to European or International Standards EN ISO/IEC 17025(2,3). School meals nutritional composition evaluation was performed considering that a lunch meal should contribute 30% of the daily energy intake(4), and by checking the deviations related to the age-specific nutritional recommendations(5). RESULTS: In the 1st phase, school meals showed a negative deviation for total energy and for carbohydrate content, for the groups 6–10 and 16–21 ages (with and without bread). In contrast, with the exception of the age group of 16–21, protein content presented positive deviations. Regarding salt content, different deviations were observed among the studied age groups being these deviations higher than 40% for the age group of 2–5. In the post-intervention phase, corrections were achieved for total energy and carbohydrate content particularly for the age groups of 2–5 e 6–10, for protein values, the positive deviation was still observed and the salt content decreased for all age groups. The fat content was always within the reference intervals. CONCLUSIONS: The EM program has proved to have an overall positive impact on the nutritional quality of the school meals provided. However, the reduction of salt content, the provision of adequate amounts of protein as well as the adjustment of the portion served to the respective age group should be reinforced, adjusted and monitored. FUNDING SOURCES: Not applicable.

Climate change is altering chemical, physical and biological processes in the marine environment. Observed impacts driven by climate have been recorded and include changes in the geographical distribution, timing of seasonal migrations, breeding biology and behaviour of species. A number of qualitative and quantitative methodologies have been developed over the years to assess the vulnerability of animals to climate change. However, for marine species, the development and application of indices is recent, especially for large vertebrates such as marine mammals. In this context, the present study develops a trait-based climate change vulnerability index and applies it to seven cetacean species in the Madeira archipelago (Northeast Atlantic). The development of the index included the selection of sensitivity and exposure factors, the definition of each factor’s score range, and the computation of results. It showed that the sperm whale (Physeter macrocephalus), the fin whale (Balaenoptera physalus), the Atlantic population of bottlenose dolphins (Tursiops truncatus) and the Bryde’s whale (Balaenoptera brydei) were the most vulnerable species. The short-beaked common dolphin (Delphinus delphis), the island-associated bottlenose dolphins and the Atlantic spotted dolphin (Stenella frontalis) showed the lowest vulnerability to climate change. The outputs are consistent with previously proposed effects on whales and dolphins, considering their ecological similarities and exposure to environmental factors. This study shows that the developed index contributes to prioritize vulnerable species to climate change and to identify knowledge gaps in species ecological traits. The index results can contribute to inform policy makers in the definition of measures for species conservation.

Wide-ranging connectivity patterns of common bottlenose dolphins (Tursiops truncatus) are generally poorly known worldwide and more so within the oceanic archipelagos of Macaronesia in the North East (NE) Atlantic. This study aimed to identify long-range movements between the archipelagos of Macaronesia that lie between 500 and 1,500 km apart, and between Madeira archipelago and the Portuguese continental shelf, through the compilation and comparison of bottlenose dolphin's photo-identification catalogues from different regions: one from Madeira (n = 363 individuals), two from different areas in the Azores (n = 495 and 176), and four from different islands of the Canary Islands (n = 182, 110, 142 and 281), summing up 1791 photographs. An additional comparison was made between the Madeira catalogue and one catalogue from Sagres, on the southwest tip of the Iberian Peninsula (n = 359). Results showed 26 individual matches, mostly between Madeira and the Canary Islands (n = 23), and between Azores and Madeira (n = 3). No matches were found between the Canary Islands and the Azores, nor between Madeira and Sagres. There were no individuals identified in all three archipelagos. The minimum time recorded between sightings in two different archipelagos (≈ 460 km apart) was 62 days. Association patterns revealed that the individuals moving between archipelagos were connected to resident, migrant and transient individuals in Madeira. The higher number of individuals that were re-sighted between Madeira and the Canary Islands can be explained by the relative proximity of these two archipelagos. This study shows the first inter-archipelago movements of bottlenose dolphins in the Macaronesia region, emphasizing the high mobility of this species and supporting the high gene flow described for oceanic dolphins inhabiting the North Atlantic. The dynamics of these long-range movements strongly denotes the need to review marine protected areas established for this species in each archipelago, calling for joint resolutions from three autonomous regions belonging to two EU countries. Partnership Program (US) and project ‘‘Cetáceos, Oceanografía y Biodiversidad de las Aguas Profundas de La Palma y El Hierro’’ funded by ‘‘Ministerio de Ciencia e Innovación’’ of the Spanish Government, grant number CETOBAPH-CGL2009-1311218 supported the work in the Canary Island. In Madeira, this study was supported by the Oceanic Observatory of Madeira through the project M1420-01-0142-FEDER-000001 and by the Portuguese Foundation for Science and Technology through the strategic project UID/MAR/04292/2020. Ana Dinis and Filipe Alves have grants funded by ARDITI— Madeira’s Regional Agency for the Development of Research, Technology and Innovation, throughout the project M1420-09- 5369- FSE- 000002, and Annalisa Sambolino is supported by the Portuguese Foundation for Science and Technology through the PhD grant number SFRH/BD/1416092018. In Azores, the MONICET platform is supported by project MEEMO (ACORES-01-0145-FEDER-000079) and Marta Tobena is supported by a PhD grant (M31a/F/0722015). There was no additional external funding received for this study. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. info:eu-repo/semantics/publishedVersion

This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal. Este artigo discute a problemática da tributação das sociedades insolventes em Portugal, nomeadamente em sede de imposto sobre o rendimento das pessoas coletivas (IRC). Para o efeito, em primeiro lugar, tecem-se algumas considerações sobre o regime jurídico das sociedades insolventes e, em segundo, analisa-se o seu regime fiscal. Seguidamente, procede-se a uma breve revisão dos principais estudos que, no contexto internacional, analisam e debatem os principais problemas criados pelo regime fiscal das sociedades insolventes, em especial no Brasil, na Espanha, nos Estados Unidos e na Itália. Finalmente, apresentam-se os resultados de um estudo empírico, conduzido em Portugal, em 2013, que avalia e confronta as opiniões de administradores da insolvência (AI), da autoridade tributária e aduaneira (AT) e dos magistrados judiciais (MJ), com o objetivo de contribuir para uma melhor solução na tributação de empresas nesse regime. Os entrevistados (AI, AT, MJ) apresentam pensamento objetivo sobre o fato de considerarem muito importante que o Código da Insolvência e da Recuperação de Empresas (CIRE) e o Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC) sejam alterados, ora para esclarecer se a liquidação do patrimônio da massa insolvente está sujeito a IRC, ora para atribuir um capítulo especialmente dedicado à matéria da tributação na insolvência em Portugal.

AIM: The knowledge of a species biogeographical patterns greatly enhances our understanding of geographical ecology, which can improve identifying key conservation needs. Yet, this knowledge is still scarce for many marine top predators. Here, we aim to analyse movement patterns and spatial structuring of a large predator, the short‐finned pilot whale Globicephala macrorhynchus, over a wide geographical area. LOCATION: North‐east Atlantic, in Macaronesian archipelagos (Azores, Madeira and Canaries) and Iberian Peninsula (Sagres). METHODS: We used likelihood techniques to estimate residency times and transition probabilities and carried out social analysis from individual photographic identification data, and analysed year‐round distribution from effort‐related sightings, collated between 1999 and 2015. RESULTS: The best‐fitting models included emigration and reimmigration and showed different residency times within each archipelago. A total of 26 individual movements from 21 individuals (from a sample of >2,300 individuals) were recorded between Madeira and the neighbouring archipelagos, and heterogeneous transition probabilities were estimated within and between areas. A social network diagram showed associations from animals with distinct residency patterns. Higher significant sighting rates were recorded during autumn in the Azores and Madeira. MAIN CONCLUSIONS: The variation in site fidelity and year‐round occupancy among areas of the Macaronesia is consistent with some degree of population structuring, which combined with a connectivity network and seasonal inflows from animals inhabiting offshore waters, support the development of a complex social and geographical ecology in short‐finned pilot whales. The combination of techniques applied in this study was an effective way to estimate parameters of movement, which could be a good practice to be used for other scenarios and species.

Background: In Health Examination Surveys interview information is complemented with objective information, providing more accurate indicators than self-reported data. We report the study design, planning and implementation of the first Portuguese Health Examination Survey (INSEF). Methods: INSEF was a cross-sectional population-based study representative at regional and national level. Individuals aged between 25 and 74 years old, residing in Portugal were selected from the national health users’ registry through multi-stage stratified probabilistic sampling. Sample size was set at 4200 individuals. Data was collected in primary care units and included blood pressure, height, weight, hip and waist measurements, blood collection for lipid profile, HbA1c and blood count and a general health questionnaire. European HES procedures were followed. Results: A total of 4911 individuals agreed to participate (43.9% participation rate). Participation rate varied by region, sex and age group, being lower in Lisbon and Tagus Valley (32.8%), for men (41.8%) and for those aged 25–34 years old (36%). Conclusions: INSEF has set up an experienced national and regional structure for HES implementation. Nationally representative quality epidemiological data is now available for public health monitoring, planning and research. The Portuguese National Health Examination Survey 2015 (INSEF) was developed as part of the Pre-defined project of the Public Health Initiatives Program (reference 000039_ PDP), ‘‘Improvement of epidemiological health information to support public health decision and management in Portugal. Towards reduced inequalities, improved health, and bilateral cooperation”, that benefits from a 1.500.000€ Grant from Iceland, Liechtenstein and Norway through the European Economic Area Financial Mechanism (EEA Grants), 85%, and from the Portuguese Government, 15%. info:eu-repo/semantics/publishedVersion

Introdução: O Programa Eat Mediterranean: A Program for Eliminating Dietary Inequalities in Schools foi desenvolvido através de uma abordagem abrangente a nível individual e comunitário, centrada no ambiente escolar. A escola constitui um ambiente privilegiado para educação para a saúde, promoção de estilos de vida saudáveis e equidade social, assumindo igualmente a responsabilidade de assegurar uma oferta alimentar nutricionalmente equilibrada. Objetivos: Avaliar o impacto do programa Eat Mediterranean na qualidade nutricional da oferta alimentar nos refeitórios escolares em 3 Agrupamentos de Escolas dos municípios de Santarém e Alpiarça. Metodologia: Foram avaliadas qualitativamente, através da ferramenta Sistema de Planeamento e Avaliação de Refeições Escolares (SPARE), todas as ementas escolares (n=386) do ano letivo 2015/16 das escolas do ensino pré-escolar e 1.º ciclo do ensino básico (responsabilidade municipal); 2.º e 3.º ciclos do ensino básico e ensino secundário (responsabilidade da Direção-Geral dos Estabelecimentos de Ensino) e de uma escola de 2.º e 3.º ciclos com confeção própria (responsabilidade da Escola), num total de 25 escolas. Foram elaboradas novas ementas de acordo com os critérios SPARE, as quais foram implementadas, em 2016/17, nas escolas da responsabilidade dos Municípios e na escola com confeção própria. Resultados: Após a intervenção do Eat Mediterranean, a pontuação global SPARE das ementas da escola com confeção própria passou de 37% para 86,4%; nas escolas da responsabilidade dos Municípios de Santarém e Alpiarça, as pontuações globais SPARE passaram de 76,7% e 53,6%, respetivamente, para 88,2% e 100%, após a intervenção. Dos critérios SPARE não cumpridos na avaliação inicial e que passaram a estar cumpridos nas novas ementas implementadas destacam-se os associados à oferta de hortícolas, leguminosas, pescado e carnes brancas. Conclusões: O Eat Mediterranean demonstrou ter um impacto favorável na qualidade das refeições oferecidas nas escolas em estudo. As escolas devem assumir um papel determinante na promoção de estilos de vida saudáveis onde se incluem os princípios da Dieta Mediterrânica, assumindo-a de forma coerente através de uma oferta alimentar equilibrada e saudável, atuando no ambiente social e económico das populações mais desfavorecidas. Introduction: Eat Mediterranean: A Program for Eliminating Dietary Inequalities in Schools has been developed through a comprehensive approach at the individual and community level, focusing on the school environment. The school provides a privileged environment for health education, the promotion of healthy lifestyles and social equity, having the responsibility to ensure nutritionally balanced food availability. Objectives: Assess the impact of the Eat Mediterranean program on the nutritional quality of food offer in school canteens in 3 School Groupings in Santarém and Alpiarça municipalities. Methodology: All school menus (n = 386) of the school year 2015/16 were evaluated qualitatively through the tool SPARE (School Planning and Evaluation of School Meals): preschools and primary schools (responsibility of municipalities); 2nd and 3rd cycles of basic and secondary education schools (responsibility of DGEstE) and a school of 2nd and 3rd cycles of basic education with its own cooking service (responsibility of the School) - total of 25 schools. New menus were elaborated according to the SPARE criteria, which were implemented in school year 2016/17 in preschools and primary schools and in the school with its own cooking service. Results: After the intervention of the Eat Mediterranean, the SPARE score of the school menus with its own cooking service increased from 37% to 86.4%; in preschools and primary schools in Santarém and Alpiarça municipalities, the SPARE global scores went from 76.7% and 53.6%, respectively, to 88.2% and 100%, after intervention, respectively. Considering the SPARE criteria not met in the initial evaluation and those that have been fulfilled in the new menus implemented, we emphasize those associated with the supply of vegetables, legumes, fish and white meats. Conclusions: The Eat Mediterranean demonstrated to have a favourable impact on the quality of the meals served in the schools under study. Schools should play their key role in promoting healthy lifestyles, including the principles of the Mediterranean Diet, by taking it consistently through a balanced and healthy food offer, working in the social and economic environment of the most disadvantaged populations.

PurposeThe purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous taxation of expenses (ATE)? Are receipts derived from autonomous taxes so relevant that what began as an exception is gradually becoming a permanent feature of the income tax? Given the constitutional principle that corporate taxation should be fundamentally based on income, is the taxation of expenses unconstitutional? Is Portugal an international outlier, in applying this type of taxation to corporate expenses? Design/methodology/approachThe methodology used in the paper is a blend of legal research method and case study analysis. The interpretation of legal texts and the ratio legis discussion (hermeneutical side), the evaluation of advantages and disadvantages of autonomous taxes (argumentative approach) and the use of aggregate data to gauge an impression of autonomous taxes’ impact on global tax receipts (empirical side) will, jointly, be used to analyse the topic. Autonomous taxation is a case study on how a (albeit distortive) solution is being applied in an European Union (EU) country to significantly enhance corporate-related tax revenue. FindingsThe authors conclude that autonomous taxation is a relevant source of revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of the tax base is gradually transforming CIT in a kind of dual tax, by charging profits and some expenses. The Constitutional Court, stressing the equity principle, has not ruled autonomous taxation unconstitutional, invoking usefulness against tax evasion. Finally, with the exception of some Portuguese-speaking countries, no other comparable international experience is observed. Practical implicationsThe autonomous taxes (ATE) and its progressive enlargement imply, on the one hand, that the CIT has been slowly, but inexorably, losing its sole purpose of taxing profits, and imposing a tax penalty on an increasing set of accounting expenses. On the other hand, the growing number of expenses subjected to taxation leads some authors to ponder if the Portuguese tax regime is losing attractiveness. By increasing ATE’s scope, the effective rate tends to move upwards, countering reductions in the statutory rate. Finally, tax law will increasingly influence managers’ daily decisions, given the set of expenses targeted by autonomous taxes. Originality/valueTaking into account the aim of this study, the discussion of a Portuguese particular feature of corporate taxation can highlight useful policy points to a broader audience. Many Organization for Economic Cooperation and Development (OECD) countries face a dire situation in public finances. Therefore, given the pressure to increase tax receipts, the ATE can be a case study on how a (albeit distortive) solution is being applied in an EU country to significantly enhance corporate-related tax revenue.

Background: Despite its health benefits, adherence to the Mediterranean diet (MD) has been decreasing, particularly in young generations and in Mediterranean regions, including Portugal. Socioeconomic and lifestyle factors have been shown to influence children and adolescents’ eating habits. This study aimed to assess the association between socioeconomic factors and children’s nutritional status with the MD adherence using the Eat Mediterranean (EM) program. Methods: Participant’s BMI and adherence to the MD diet was assessed at baseline and after the intervention. Data regarding socioeconomic status and KIDMED Index were collected using a family record form. The intervention consisted of various educational sessions addressing the principles and promoting a Mediterranean dietary pattern in schools belonging to two municipalities in the central area of Portugal. A total of 1,772 participants (from preschool to secondary school) met the inclusion criteria for the study. Results: At the end of the program, the adherence to the MD diet improved significantly with participants increasing their adherence to an optimal diet by 17.6%. Daily intake of foods belonging to the MD diet also increased significantly, and the intake of high energy density foods decreased. Mother’s educational level and household income were significantly (p < 0.0001) associated with optimal MD adherence by participants, in both stages. Nutritional status was not associated with the KIDMED Index. Discussion: The EM program showed to be effective in increasing MD adherence in this study population since optimal MD adherence was reported in most participants at the end of the EM program. Household income and mother’s educational level were positively associated with the diet quality of the children and adolescents. RESUMO - Introdução: Embora sejam reconhecidos os benefícios para a saúde decorrentes da Dieta Mediterrânica (DM), tem-se verificado um decréscimo na adesão a este padrão alimentar, particularmente em idades mais jovens e em regiões Mediterrânicas, Portugal incluído. Estilos de vida e fatores socioeconómicos têm demonstrado influenciar os hábitos alimentares de crianças e adolescentes. Este estudo tem como objetivo analisar a associação entre os fatores socioeconómicos, o estado nutricional e a adesão à DM através do programa Eat Mediterranean. Metodologia: O IMC e a adesão à DM dos participantes foram aferidos no início do programa e após a intervenção do mesmo. Informação relativa ao estatuto socioeconómico e o índice KIDMED foram recolhidos através dum questionário dirigido à família. A intervenção do programa consistiu em diversas sessões de educação alimentar, em 2 municípios da região Centro de Portugal, onde foram abordados os princípios da DM e a sua promoção. 1,772 participantes (do pré-escolar ao ensino secundário) apresentaram os critérios de inclusão no estudo. Resultados: No final do programa, a adesão à DM melhorou significativamente com um aumento de 17.6% para uma ótima adesão à DM. O consumo diário de alimentos incluídos na DM aumentou também significativamente enquanto o consumo de alimentos de elevada densidade energética diminuiu. O nível de educação da mãe e o rendimento familiar mostraram estar significativamente (p < 0.0001) associados a uma ótima adesão à DM pelos participantes em ambas as fases. Entre o estado nutricional e o índice KIDMED não foi encontrada associação. Discussão: O programa Eat Mediterranean demonstrou ser eficaz no aumento da adesão à DM por parte dos participantes uma vez que foi reportada pela maioria dos estudantes no final do programa uma ótima adesão à DM. O rendimento familiar e o nível de educação da mãe foram positivamente associados à qualidade da dieta das crianças e adolescentes participantes. info:eu-repo/semantics/publishedVersion

Background/objectives: Ready-to-eat cereal (RTEC) breakfasts have been increasing in Portugal, among children. Eat Mediterranean (EM), a Portuguese comprehensive community-based intervention, proposed to improve breakfast patterns of children and adolescents and to evaluate the healthiness of RTEC according to WHO/Europe nutrient profile model (Euro- NP). Subjects/methods: EM Program was developed during two scholar years (15/16 and 16/17) toward 2333 students (pre to secondary education). Data on breakfast was provided using a family record form. The intervention consisted of 257 educational sessions addressing the principles of Mediterranean Diet, and promoting a “healthy breakfast at home”. To check for compliance with Euro-NP, RTEC package food labels’ nutritional composition was used. Results: After intervention 92.9% of children/adolescents had breakfast daily with no report of breakfast skippers. RTECs were one of the most frequent (66.5%) breakfasts. Statistically significant improvements were showed for: daily qualitative and complete breakfast frequency (5.6%) and fruit (11.2%). Consumption of RTEC decreased 28%. According to Euro-NP, 84.6% of the RTECs were non-compliant, regarding sugar content. Children’s RTECs presented 5% more of energy and 26% more sugar than the “non-children’s” RTECs. Conclusion: EM strategy showed to be a successful program to improve patterns and quality of breakfast of the children and adolescents, reinforcing the importance of school-based nutritional programs in changing lifestyles. Nutrient profiling can be a useful tool to provide a selection of foods to be part of a healthy diet and can be used by policymakers to design policies to identify the foods to which marketing restrictions to children, will apply. The authors wish to acknowledge all the nutritionists, psychologists and other health professionals, children, parents, educators, teachers, school cooking staff, and municipality technicians for their contribution on the field work, as well as the following institutions for their partnership and support: Agrupamentos de Escolas Dr. Ginestal Machado; Sá da Bandeira e de José Relvas; Hospital Distrital de Santarém; CEIDSS—Centro de Estudos e Investigação em Dinâmicas Sociais e Saúde; ISCTEIUL– Instituto Universitário de Lisboa; Municipalities of Alpiarça; and Santarém and Instituto Nacional de Saúde Doutor Ricardo Jorge. Financial disclosure Eat Mediterranean program (2015–2017) was coordinated by the Regional Health Administration of Lisbon and Tagus Valley (ARSLVT), Portugal co-funded by the Public Health Initiatives Program (PT06) of the EEA Grants, to the grant application 171NU2. info:eu-repo/semantics/publishedVersion

Laterally bent dorsal fins are rarely observed in free-ranging populations of cetaceans, contrary to captivity, where most killer whale Orcinus orca adult males have laterally collapsed fins. This topic has been poorly explored, and data/information on its occurrence and possible causes are limited. The present study: (i) undertakes a review of the available information on bent dorsal fins in free-ranging cetaceans, and updates it with new records, (ii) reports on the proportion of bent fins in different study populations, and (iii) discusses possible causes. An empirical approach based on bibliographic research and compilation of 52 new records collected worldwide resulted in a total of 17 species of cetaceans displaying bent dorsal fins. The species with the highest number of records (64%) and from most locations was O. orca. On average, individuals with bent dorsal fins represent

International audience

UID/HIS/04666/2019 publishersversion published

In order to investigate social structure, 11 years of individual photo-identification data of bottlenose dolphin were analysed. We examined the type of association indices between pairs of identified individuals; the patterns of affiliation between individual dolphins and the probabilities of association between individuals over time. Between 2001 and 2012, there were 272 encounters which resulted in the identification of 501 individuals. The discovery curve resulting from the photo-identification analysis indicated an open population with regular recruitment of new individuals. All individuals were found to be associated at an association index of

This study adds the Atlantic spotted dolphin Stenella frontalis to the list of species displaying nurturant behavior as a response to perinatal mortality. It is based on two in situ behavioral observations off Madeira Island (Portugal) (but with only one continuing uninterrupted). Additionally, postmortem exams were carried out on four fresh neonate carcasses, two from the previous events and two from distinct events where carcasses were found floating with no individuals in the vicinity. The in situ observations show that adult Atlantic spotted dolphins try to support their dead calves at surface, either involving a single individual (presumably the mother) or several individuals. The highly fresh condition of the carcasses suggests that the adults abandon them after a short period of time (hours). The postmortem exams suggest that the four neonates died from natural causes, and not from anthropogenic causes, predation, or other intra- or interspecific behavioral interaction as described in some cetacean populations. Accurate lengths at birth are also provided, which are scarce in literature for this species.

International audience; Short-beaked common dolphins (Delphinus delphis) and Atlantic spotted dolphins (Stenella frontalis) are the two most abundant cetacean species in the oceanic waters of Madeira and the Azores. They are of similar size, occur in similar habitats and are regularly observed in mixed-species groups to forage together. Genetic analyses suggested that, within each species, dolphins ranging around both archipelagos belong to the same panmictic population. We tested the hypotheses that (1) within each species, individuals from the two archipelagos belong to a single ecological stock; (2) between species, common and spotted dolphins have distinct trophic niches; using fatty acid (FA) and stable isotope (SI) analyses. Fatty acids and stable isotopes were analysed from 86 blubber and 150 skin samples of free-ranging dolphins, respectively. Sex-related differences were not significant, except for common dolphin FA profiles. In S. frontalis, FA and SI differences between archipelagos suggested that individuals belonged to different ecological stocks, despite the existence of gene flow between the two archipelagos. In D. delphis, differences were more pronounced, but it was not possible to distinguish between stock structure and a seasonal effect, due to differential sampling periods in the Azores and Madeira. Inter-specific comparisons were restricted to the Azores where all samples were collected during summer. Differences in FA proportions, noticeably for FA of dietary origin, as well as in nitrogen SI profiles, confirmed that both species feed on distinct resources. This study emphasizes the need for an integrated approach including both genetic and biochemical analyses for stock assessment, especially in wide-ranging marine top predators.