21 resultados para Ativos (Contabilidade)
Resumo:
A promoção de uma sociedade mais inclusiva tem vindo a refletir-se numa progressiva tomada de consciência das dimensões associadas ao turismo acessível para todos. Ao mesmo tempo, no plano discursivo, assume-se cada vez mais o turismo como um bem social de primeira necessidade, essencial na qualidade de vida. No entanto, também é igualmente reconhecido que o acesso às práticas turísticas, por parte de pessoas com incapacidade, continua a ser moldado por dificuldades de vária ordem, às quais o sector do turismo não tem sabido responder, ou, pelo menos, a perceção consciente deste facto social tem sido muito débil e incipiente. Partindo destes pressupostos, a nossa investigação centrou-se, particularmente, na compreensão das dinâmicas de envolvimento e de participação das pessoas com incapacidade nas atividades turísticas. Concretamente, pretendemos analisar os aspetos associados à experiência das pessoas com incapacidade visual ou incapacidade física, identificando os fatores que restringem (inibidores) e os fatores que afetam a decisão de viajar de forma positiva (os facilitadores), procurando compreender como é que as pessoas se adaptam e se tornam viajantes ativos. Para a concretização deste objetivo utilizou-se um estudo qualitativo, baseado em entrevistas longas, que procurou dar voz aos atores com incapacidade visual e física. O tratamento da informação recolhida foi efetuado com base na análise de conteúdo de tipo temático-categorial. Os resultados assim obtidos permitem extrair as seguintes conclusões principais: a participação em atividades turísticas por parte das pessoas com incapacidade física e visual resulta de um processo dinâmico e interativo, no qual intervêm múltiplos fatores, com influência positiva ou negativa, na confluência do seu contexto pessoal, da sua condição de incapacidade e do seu ambiental social, com um impacto variável nas diferentes etapas do processo.
Resumo:
The Brazilian Cerrado houses a hugely diverse biota and is considered a conservation hotspot. One of the greatest threats to the integrity of this ecosystem is introduced African grasses, which can competitively exclude native grasses and cause changes in the microclimate and other disturbances. The Cerrado is a mosaic vegetation that provides different combinations, both spatially and temporally, of conditions that can become natural stressors to the herbaceous vegetation (water, nutrient and light availability). These mosaics are reflected in differences in relationships among native and invasive species, affecting competition and creating situations (place/season) that are more, or less, susceptible to invasion. The present study aimed to identify the different biological responses of native (Aristida recurvata, Aristida setifolia, Axonopus barbigerus, Echinolaena inflexa, Gymnopogon spicatus, Paspalum gardnerianum, Paspalum stellatum, Schizachyrium microstachyum, Schizachyrium sanguineum) and invasive (Melinis minutiflora and Andropogon gayanus) grasses to variations in natural stressors and to disturbance (fire and clipping), in order to understand changes in ecosystem functioning and competition processes between the grasses, and to understand invasion dynamics in this ecosystem. The presence of invasive species proved to affect the ecosystem functioning by increasing soil feeding activity. These differences were no longer observed in the dry season or when fires were frequent, showing that water availability and fire are more detrimental to soil feeding activity than is the vegetation. Laboratory experiments showed that both drought and flood simulated scenarios damaged both species, although the invasive species performed better under all watering conditions and responded better to fertilization. Underlying mechanisms such as the efficiency of photosynthesis and antioxidant mechanisms helped to explain this behavior. The invasive species grew faster and showed less cellular damage and a healthier photosystem, reflected in higher assimilation rates under stress. These differences between the native and invasive species were reduced with clipping, especially in dry soil with no fertilization, where the native species recovered better in relation to the pre-clipping levels. Flooding was as stressful as drought, but the invasive species can bypass this issue by growing an extensive root system, especially in the better-drained soils. Fire is more detrimental than clipping, with a slower recovery, while post-fire temperatures affect the germination of both invasive and native seeds and may be an important factor influencing the persistence of a diverse biota. This approach will finally contribute to the choice of the appropriate management techniques to preserve the Cerrado’s biodiversity.
Resumo:
Solid oxide fuel (SOFCs) and electrolyzer (SOECs) cells have been promoted as promising technologies for the stabilization of fuel supply and usage in future green energy systems. SOFCs are devices that produce electricity by the oxidation of hydrogen or hydrocarbon fuels with high efficiency. Conversely, SOECs can offer the reverse reaction, where synthetic fuels can be generated by the input of renewable electricity. Due to this similar but inverse nature of SOFCs and SOECs, these devices have traditionally been constructed from comparable materials. Nonetheless, several limitations have hindered the entry of SOFCs and SOECs into the marketplace. One of the most debilitating is associated with chemical interreactions between cell components that can lead to poor longevities at high working temperatures and/or depleted electrochemcial performance. Normally such interreactions are countered by the introduction of thin, purely ionic conducting, buffer layers between the electrode and electrolyte interface. The objective of this thesis is to assess if possible improvements in electrode kinetics can also be obtained by modifying the transport properties of these buffer layers by the introduction of multivalent cations. The introduction of minor electronic conductivity in the surface of the electrolyte material has previously been shown to radically enhance the electrochemically active area for oxygen exchange, reducing polarization resistance losses. Hence, the current thesis aims to extend this knowledge to tailor a bi-functional buffer layer that can prevent chemical interreaction while also enhancing electrode kinetics.The thesis selects a typical scenario of an yttria stabilized zirconia electrolyte combined with a lanthanide containing oxygen electrode. Gadolinium, terbium and praseodymium doped cerium oxide materials have been investigated as potential buffer layers. The mixed ionic electronic conducting (MIEC) properties of the doped-cerium materials have been analyzed and collated. A detailed analysis is further presented of the impact of the buffer layers on the kinetics of the oxygen electrode in SOFC and SOEC devices. Special focus is made to assess for potential links between the transport properties of the buffer layer and subsequent electrode performance. The work also evaluates the electrochemical performance of different K2NiF4 structure cathodes deposited onto a peak performing Pr doped-cerium buffer layer, the influence of buffer layer thickness and the Pr content of the ceria buffer layer. It is shown that dramatic increases in electrode performance can be obtained by the introduction of MIEC buffer layers, where the best performances are shown to be offered by buffer layers of highest ambipolar conductivity. These buffer layers are also shown to continue to offer the bifunctional role to protect from unwanted chemical interactions at the electrode/electrolyte interface.
Resumo:
This work reports one possible way to develop new functional coatings used to increase the life time of metallic structures. The functionalities selected and attributed to model coatings in the frame of this work were corrosion protection, self-sensing and prevention of fouling (antifouling). The way used to confer those functionalities to coatings was based on the encapsulation of active compounds (corrosion inhibitors, pH indicators and biocides) in micro and nanocontainers followed by their incorporation into the coating matrices. To confer active corrosion protection, one corrosion inhibitor (2-mercaptobenzothiazole, MBT) was encapsulated in two different containers, firstly in silica nanocapsules (SiNC) and in polyurea microcapsules (PU-MC). The incorporation of both containers in different models coatings shows a significant improvement in the corrosion protection of aluminum alloy 2024 (AA2024). Following the same approach, SiNC and PU-MC were also used for the encapsulation of phenolphthalein (one well known pH indicator) to introduce sensing properties in polymeric coatings. SiNC and PU-MC containing phenolphthalein acted as corrosion sensor, showing a pink coloration due to the beginning of cathodic reaction, resulting in a pH increase identified by those capsules. Their sensing performance was proved in suspension and when integrated in coatings for aluminium alloy 2024 and magnesium alloy AZ31. In a similar way, the biocide activity (antifouling) was assigned to two polymeric matrices using SiNC for encapsulation of one biocide (Dichloro-2-octyl-2H-isothiazol-3-one, DCOIT) and also SiNC-MBT was tested as biocide. The antifouling activity of those two encapsulated compounds was assessed through inhibition and consequent decrease in the bioluminescence of modified E. coli. That effect was verified in suspension and when incorporated in coatings for AISI 1008 carbon steel. The developed micro and nanocontainers presented the desired performance, allowing the introduction of new functionalities to model coatings, showing potential to be used as functional additives in the next generation of multifunctional coatings.
Resumo:
Significant improvements in human health have been achieved through the increased consumption of pharmaceutical drugs. However, most of these active pharmaceutical ingredients (APIs) are excreted by mammals (in a metabolized or unchanged form) into the environment. The presence of residual amounts of these contaminants was already confirmed in aqueous streams since treatment processes either wastewater treatment plants (WWTPs) or sewage treatment plants (STPs) are not specifically designed for this type of pollutants. Although they are present in aqueous effluents, they are usually at very low concentrations, most of the times below the detection limits of analytical equipment used for their quantification, hindering their accurate monitoring. Therefore, the development of a pre-concentration technique in order to accurately quantify and monitor these components in aqueous streams is of major relevance. This work addresses the use of liquid-liquid equilibria, applying ionic liquids (ILs), for the extraction and concentration of non-steroidal anti-inflammatory drugs (NSAIDs) from aqueous effluents. Particularly, aqueous biphasic systems (ABSs) composed of ILs and potassium citrate were investigated in the extraction and concentration of naproxen, diclofenac and ketoprofen from aqueous media. Both the extraction efficiency and concentration factor achievable by these systems was determined and evaluated. Within the best conditions, extraction efficiencies of 99.4% and concentration factors up to 13 times were obtained.
Resumo:
A inclusão de crianças com surdez pode ser potenciada pelo recurso às ferramentas da web social, destacando-se, neste processo, a importância da construção de relações de colaboração entre toda a comunidade educativa, sendo fundamental valorizar o papel das famílias como potenciadoras de aprendizagem nos diferentes contextos para além da escola. Com o estudo apresentado na presente tese pretende-se compreender de que forma a web social é facilitadora do desenvolvimento de comunidades de partilha que potenciem a aprendizagem de novas competências nos pais, nos alunos e nos profissionais envolvidos. Através de uma metodologia de investigação-ação, ao longo de dois ciclos de investigação, foram analisadas as dinâmicas evolutivas de uma comunidade online desenvolvida numa Escola de Referência para a Educação Bilingue de Alunos Surdos e identificados fatores de mudança e melhoria. Houve evidências de melhoria das competências de literacia digital dos vários grupos de participantes e da mais valia da utilização da comunidade online para a comunicação entre pais e profissionais e entre pais e filhos, gerando um maior suporte à aprendizagem das crianças com surdez. Os resultados indicaram haver ainda a necessidade de promover uma maior formação para profissionais e famílias sobre a implementação de dinâmicas de participação parental e sobre a utilização das ferramentas da web social para a personalização de atividades para as crianças com surdez e para a maior comunicação entre casa e escola. A realização deste estudo contribuiu para identificar dinâmicas promotoras da participação parental, alertando para a necessidade de incluir as famílias como parceiros ativos, adequando e individualizando as práticas pedagógicas, onde as próprias crianças têm um papel essencial na aproximação família-escola.