Fiber average size and distribution dependence on the electrospinning parameters of poly(vinylidene fluoride trifluoroethylene)) membranes for biomedical applications

Poly(vinylidene fluoride-trifluoethylene) electrospun membranes were obtained from a blend of dimethylformamide (DMF) and methylethylketone (MEK) solvents. The inclusion of the MEK to the solvent system promotes a faster solvent evaporation allowing complete polymer crystallization during the jet travelling between the tip and the grounded collector. Several processing parameters were systematically changed to study their influence on fiber dimensions. Applied voltage and inner needle diameter do not have large influence on the electrospun fiber average diameter but in the fiber diameter distribution. On the other hand, the increase of the distance between the needle tip to collector results in fibers with larger average diameter. Independently on the processing conditions, all mats are produced in the electroactive phase of the polymer. Further, MC-3T3-E1cell adhesion was not inhibited by the fiber mats preparation, indicating their potential use for biomedical applications.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.