O exercício profissional e a educação contábil : o caso do Conselho Federal de Contabilidade do Brasil

Esta tese analisa a preocupação do Conselho Federal de Contabilidade (CFC) com a formação do profissional e com a educação contábil ao longo da sua história, mas também explora o seu panorama atual, principalmente no que se refere à utilização do exame de suficiência como ferramenta de fiscalização preventiva dos profissionais e os fatores explicativos da taxa de aprovação. Para responder a este objetivo geral, a tese desenvolve-se em dois estudos complementares. No primeiro, estuda a criação do CFC e o processo de regulamentação da profissão, usando uma perspectiva interpretativa, fundamentada na sociologia das profissões, com base em dados documentais e gravações recolhidas no arquivo do Conselho. Daí conclui-se que o Sistema CFC/CRCs foi criado em consequência do forte desejo dos profissionais atuantes na área, do surgimento simultâneo do bacharelado em Ciências Contábeis no Brasil e da intervenção do governo corporativista de Getúlio Vargas num contexto de desenvolvimento econômico. O projeto profissional que surgiu nesta ocasião viria “acomodar” todos os rivais, o que fez com que o nível de homogeneização dos membros fosse mínimo, já que incluía aqueles que só tinham experiência prática e uma grande percentagem com diploma do ensino médio. A evidência empírica recolhida permite concluir que a manutenção desta categoria, por um tão longo período, acabou por desprestigiar a profissão. Apenas recentemente, no contexto da adoção das Normas Internacionais de Contabilidade (IFRS, na sigla em inglês), a profissão haveria de obter o credenciamento ao nível universitário. A esta altura, o CFC ganhou não só o direito ao credenciamento a nível universitário, como também o de selecionar os melhores candidatos através de um exame. Apesar dessa evolução positiva, a preocupação deste organismo profissional com a formação dos seus membros continua a ser grande, em função do baixo progresso da “base cognitiva” da profissão, observando-se um número reduzido de mestres e doutores em Contabilidade no Brasil, embora tenha havido, nos últimos anos, uma proliferação de Instituições de Educação Superior (IES) e de cursos de Ciências Contábeis que não foi acompanhada de uma evolução qualitativa.Na segunda parte da tese, desenvolve-se um estudo quantitativo de índole positivista, para tentar explicar as razões dos maus resultados no Exame do CFC. Usando dados recolhidos no Conselho Federal de Contabilidade, os resultados da pesquisa revelam que a taxa de aprovação nas edições do Exame de Suficiência não difere, significativamente, entre as regiões e estados do Brasil, sendo cada vez mais baixo ao longo dos anos. Apesar de uma análise de correlações demonstrar que a formação ao nível da pós-graduação dos docentes estar correlacionada positivamente com a taxa de aprovação no Exame do CFC, numa análise abrangente essas variáveis perderam força, devido, talvez, ao fato de estarem incorporadas em outras variáveis que se mostraram significativas, como o Índice Geral de Cursos e o Conceito de Curso. Além dessas variáveis que se revelaram positivamente relacionadas com a taxa de aprovação, também os resultados do exame Enade, o gênero e a idade se mostraram significativos. O baixo resultado do Enade é particularmente importante, já que reforça as preocupações do CFC sobre a proliferação de IES e de cursos, e o baixo desempenho que algumas IES apresentam, nomeadamente, por possuírem um nível reduzido de mestres e de doutores e, por outro lado, um número elevado de professores “horistas” e um investimento em pesquisa muito baixo.

Effects of environmental factors on the toxicity of pesticides to zebrafish embryos

During the last century mean global temperatures have been increasing. According to the predictions, the temperature change is expected to exceed 1.5ºC in this century and the warming is likely to continue. Freshwater ecosystems are among the most sensitive mainly due to changes in the hydrologic cycle and consequently changes in several physico-chemical parameters (e.g. pH, dissolved oxygen). Alterations in environmental parameters of freshwater systems are likely to affect distribution, morphology, physiology and richness of a wide range of species leading to important changes in ecosystem biodiversity and function. Moreover, they can also work as co-stressors in environments where organisms have already to cope with chemical contamination (such as pesticides), increasing the environmental risk due to potential interactions. Therefore, the objective of this work was to evaluate the effects of climate change related environmental parameters on the toxicity of pesticides to zebrafish embryos. The following environmental factors were studied: pH (3.0-12.0), dissolved oxygen level (0-8 mg/L) and UV radiation (0-500 mW/m2). The pesticides studied were the carbamate insecticide carbaryl and the benzimidazole fungicide carbendazim. Stressors were firstly tested separately in order to derive concentration- or intensity-response curves to further study the effects of binary combinations (environmental factors x pesticides) by applying mixture models. Characterization of zebrafish embryos response to environmental stress revealed that pH effects were fully established after 24 h of exposure and survival was only affected at pH values below 5 and above 10. Low oxygen levels also affected embryos development at concentrations below 4 mg/L (delay, heart rate decrease and edema), and at concentrations below 0.5 mg/L the survival was drastically reduced. Continuous exposure to UV radiation showed a strong time-dependent impact on embryos survival leading to 100% of mortality after 72 hours of exposure. The toxicity of pesticides carbaryl and carbendazim was characterized at several levels of biological organization including developmental, biochemical and behavioural allowing a mechanistic understanding of the effects and highlighting the usefulness of behavioural responses (locomotion) as a sensitive endpoint in ecotoxicology. Once the individual concentration response relationship of each stressor was established, a combined toxicity study was conducted to evaluate the effects of pH on the toxicity of carbaryl. We have shown that pH can modify the toxicity of the pesticide carbaryl. The conceptual model concentration addition allowed a precise prediction of the toxicity of the jointeffects of acid pH and carbaryl. Nevertheless, for alkaline condition both concepts failed in predicting the effects. Deviations to the model were however easy to explain as high pH values favour the hydrolysis of carbaryl with the consequent formation of the more toxic degradation product 1- naphtol. Although in the present study such explanatory process was easy to establish, for many other combinations the “interactive” nature is not so evident. In the context of the climate change few scenarios predict such increase in the pH of aquatic systems, however this was a first approach focused in the lethal effects only. In a second tier assessment effects at sublethal level would be sought and it is expectable that more subtle pH changes (more realistic in terms of climate changes scenarios) may have an effect at physiological and biochemical levels with possible long term consequences for the population fitness.

Piezoelectricity and ferroelectricity in amino acid glycine

Bioorganic ferroelectrics and piezoelectrics are becoming increasingly important in view of their intrinsic compatibility with biological environment and biofunctionality combined with strong piezoelectric effect and switchable polarization at room temperature. Here we study piezoelectricity and ferroelectricity in the smallest amino acid glycine, representing a broad class of non-centrosymmetric amino acids. Glycine is one of the basic and important elements in biology, as it serves as a building block for proteins. Three polymorphic forms with different physical properties are possible in glycine (α, β and γ), Of special interest for various applications are non-centrosymmetric polymorphs: β-glycine and γ-glycine. The most useful β-polymorph being ferroelectric took much less attention than the other due to its instability under ambient conditions. In this work, we could grow stable microcrystals of β-glycine by the evaporation of aqueous solution on a (111)Pt/Ti/SiO2/Si substrate as a template. The effects of the solution concentration and Pt-assisted nucleation on the crystal growth and phase evolution were characterized by X-ray diffraction analysis and Raman spectroscopy. In addition, spin-coating technique was used for the fabrication of highly aligned nano-islands of β-glycine with regular orientation of the crystallographic axes relative the underlying substrate (Pt). Further we study both as-grown and tip-induced domain structures and polarization switching in the β-glycine molecular systems by Piezoresponse Force Microscopy (PFM) and compare the results with molecular modeling and computer simulations. We show that β-glycine is indeed a room-temperature ferroelectric and polarization can be switched by applying a bias to non-polar cuts via a conducting tip of atomic force microscope (AFM). Dynamics of these in-plane domains is studied as a function of applied voltage and pulse duration. The domain shape is dictated by both internal and external polarization screening mediated by defects and topographic features. Thermodynamic theory is applied to explain the domain propagation induced by the AFM tip. Our findings suggest that β-glycine is a uniaxial ferroelectric with the properties controlled by the charged domain walls which in turn can be manipulated by external bias. Besides, nonlinear optical properties of β-glycine were investigated by a second harmonic generation (SHG) method. SHG method confirmed that the 2-fold symmetry is preserved in as-grown crystals, thus reflecting the expected P21 symmetry of the β-phase. Spontaneous polarization direction is found to be parallel to the monoclinic [010] axis and directed along the crystal length. These data are confirmed by computational molecular modeling. Optical measurements revealed also relatively high values of the nonlinear optical susceptibility (50% greater than in the z-cut quartz). The potential of using stable β-glycine crystals in various applications are discussed in this work.

Alkaline-earth aluminosilicate-based glass and glass-ceramic sealants for functional applications

The planar design of solid oxide fuel cell (SOFC) is the most promising one due to its easier fabrication, improved performance and relatively high power density. In planar SOFCs and other solid-electrolyte devices, gas-tight seals must be formed along the edges of each cell and between the stack and gas manifolds. Glass and glass-ceramic (GC), in particular alkaline-earth alumino silicate based glasses and GCs, are becoming the most promising materials for gas-tight sealing applications in SOFCs. Besides the development of new glass-based materials, new additional concepts are required to overcome the challenges being faced by the currently existing sealant technology. The present work deals with the development of glasses- and GCs-based materials to be used as a sealants for SOFCs and other electrochemical functional applications. In this pursuit, various glasses and GCs in the field of diopside crystalline materials have been synthesized and characterized by a wide array of techniques. All the glasses were prepared by melt-quenching technique while GCs were produced by sintering of glass powder compacts at the temperature ranges from 800−900 ºC for 1−1000 h. Furthermore, the influence of various ionic substitutions, especially SrO for CaO, and Ln2O3 (Ln=La, Nd, Gd, and Yb), for MgO + SiO2 in Al-containing diopside on the structure, sintering and crystallization behaviour of glasses and properties of resultant GCs has been investigated, in relevance with final application as sealants in SOFC. From the results obtained in the study of diopside-based glasses, a bilayered concept of GC sealant is proposed to overcome the challenges being faced by (SOFCs). The systems designated as Gd−0.3 (in mol%: 20.62MgO−18.05CaO−7.74SrO−46.40SiO2−1.29Al2O3 − 2.04 B2O3−3.87Gd2O3) and Sr−0.3 (in mol%: 24.54 MgO−14.73 CaO−7.36 SrO−0.55 BaO−47.73 SiO2−1.23 Al2O3−1.23 La2O3−1.79 B2O3−0.84 NiO) have been utilized to realize the bi-layer concept. Both GCs exhibit similar thermal properties, while differing in their amorphous fractions, revealed excellent thermal stability along a period of 1,000 h. They also bonded well to the metallic interconnect (Crofer22APU) and 8 mol% yttrium stabilized zirconium (8YSZ) ceramic electrolyte without forming undesirable interfacial layers at the joints of SOFC components and GC. Two separated layers composed of glasses (Gd−0.3 and Sr−0.3) were prepared and deposited onto interconnect materials using a tape casting approach. The bi-layered GC showed good wetting and bonding ability to Crofer22APU plate, suitable thermal expansion coefficient (9.7–11.1 × 10–6 K−1), mechanical reliability, high electrical resistivity, and strong adhesion to the SOFC componets. All these features confirm the good suitability of the investigated bi-layered sealant system for SOFC applications.

Codon ambiguities as a mechanism to alter the genetic code in Saccharomyces cerevisiae

Although the genetic code is generally viewed as immutable, alterations to its standard form occur in the three domains of life. A remarkable alteration to the standard genetic code occurs in many fungi of the Saccharomycotina CTG clade where the Leucine CUG codon has been reassigned to Serine by a novel transfer RNA (Ser-tRNACAG). The host laboratory made a major breakthrough by reversing this atypical genetic code alteration in the human pathogen Candida albicans using a combination of tRNA engineering, gene recombination and forced evolution. These results raised the hypothesis that synthetic codon ambiguities combined with experimental evolution may release codons from their frozen state. In this thesis we tested this hypothesis using S. cerevisiae as a model system. We generated ambiguity at specific codons in a two-step approach, involving deletion of tRNA genes followed by expression of non-cognate tRNAs that are able to compensate the deleted tRNA. Driven by the notion that rare codons are more susceptible to reassignment than those that are frequently used, we used two deletion strains where there is no cognate tRNA to decode the rare CUC-Leu codon and AGG-Arg codon. We exploited the vulnerability of the latter by engineering mutant tRNAs that misincorporate Ser at these sites. These recombinant strains were evolved over time using experimental evolution. Although there was a strong negative impact on the growth rate of strains expressing mutant tRNAs at high level, such expression at low level had little effect on cell fitness. We found that not only codon ambiguity, but also destabilization of the endogenous tRNA pool has a strong negative impact in growth rate. After evolution, strains expressing the mutant tRNA at high level recovered significantly in several growth parameters, showing that these strains adapt and exhibit higher tolerance to codon ambiguity. A fluorescent reporter system allowing the monitoring of Ser misincorporation showed that serine was indeed incorporated and possibly codon reassignment was achieved. Beside the overall negative consequences of codon ambiguity, we demonstrated that codons that tolerate the loss of their cognate tRNA can also tolerate high Ser misincorporation. This raises the hypothesis that these codons can be reassigned to standard and eventually to new amino acids for the production of proteins with novel properties, contributing to the field of synthetic biology and biotechnology.

Severe plastic deformation of Al–Zn alloys

In this work, the R&D work mainly focused on the mechanical and microstructural analysis of severe plastic deformation (SPD) of Al–Zn alloys and the development of microstructure–based models to explain the observed behaviors is presented. Evolution of the microstructure and mechanical properties of Al–30wt% Zn alloy after the SPD by the high–pressure torsion (HPT) has been investigated in detail regarding the increasing amount of deformation. SPD leads to the gradual grain refinement and decomposition of the Al–based supersaturated solid solution. The initial microstructure of the Al–30wt% Zn alloy contains Al and Zn phases with grains sizes respectively of 15 and 1 micron. The SPD in compression leads to a gradual decrease of the Al and Zn phase grain sizes down to 4 microns and 252 nm, respectively, until a plastic strain of 0.25 is reached. At the same time, the average size of the Zn particles in the bulk of the Al grains increases from 20 to 60 nm and that of the Zn precipitates near or at the grain boundaries increases as well. This microstructure transformation is accompanied at the macroscopic scale by a marked softening of the alloy. The SPD produced by HPT is conducted up to a shear strain of 314. The final Al and Zn grains refine down to the nanoscale with sizes of 370 nm and 170 nm, respectively. As a result of HPT, the Zn–rich (Al) supersaturated solid solution decomposes completely and reaches the equilibrium state corresponding to room temperature and its leads to the material softening. A new microstructure–based model is proposed to describe the softening process occurring during the compression of the supersaturated Al–30wt% Zn alloy. The model successfully describes the above–mentioned phenomena based on a new evolution law expressing the dislocation mean free path as a function of the plastic strain. The softening of the material behavior during HPT process is captured very well by the proposed model that takes into consideration the effects of solid solution hardening and its decomposition, Orowan looping and dislocation density evolution. In particular, it is demonstrated that the softening process that occurs during HPT can be attributed mainly to the decomposition of the supersaturated solid solution and, in a lesser extent, to the evolution of the dislocation mean free path with plastic strain.