A Fraude Contabilística no Sector Bancário e a Responsabilidade da Auditoria na sua prevenção e detecção: o caso português

Mestrado em Auditoria

Logic functions based on optical bias controlled SIC Tandem devices

The purpose of this paper is the design of an optoelectronic circuit based on a-SiC technology, able to act simultaneously as a 4-bit binary encoder or a binary decoder in a 4-to-16 line configurations and show multiplexer-based logical functions. The device consists of a p-i'(a-SiC:H)-n/p-i(a-Si:H)-n multilayered structure produced by PECVD. To analyze it under information-modulated wave (color channels) and uniform irradiation (background) four monochromatic pulsed lights (input channels): red, green, blue and violet shine on the device. Steady state optical bias was superimposed separately from the front and the back sides, and the generated photocurrent was measured. Results show that the devices, under appropriate optical bias, act as reconfigurable active filters that allow optical switching and optoelectronic logic functions development providing the possibility for selective removal of useless wavelengths. The logic functions needed to construct any other complex logic functions are the NOT, and both or either an AND or an OR. Any other complex logic function that might be found can also be used as building blocks to achieve the functions needed for the retrieval of channels within the WDM communication link. (C) 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim

Tunnig optical A-Sic/A-Si active filters by UV bias light in the visible and infrared spectral ranges

Visible range to telecom band spectral translation is accomplished using an amorphous SiC pi'n/pin wavelength selector under appropriate front and back optical light bias. Results show that background intensity works as selectors in the infrared region, shifting the sensor sensitivity. Low intensities select the near-infrared range while high intensities select the visible part according to its wavelength. Here, the optical gain is very high in the infrared/red range, decreases in the green range, stays close to one in the blue region and strongly decreases in the near-UV range. The transfer characteristics effects due to changes in steady state light intensity and wavelength backgrounds are presented. The relationship between the optical inputs and the output signal is established. A capacitive optoelectronic model is presented and tested using the experimental results. © 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Bias dependent photocurrent collection in p-i-n a-Si : EVSiC : H heterojunction

A series of large area single layers and heterojunction cells in the assembly glass/ZnO:Al/p (SixC1-x:H)/i (Si:H)/n (SixC1-x:H)/Al (0

Bias-dependent photocurrent collection in p-i-n a-Si : H/SiC : H heterojunction

A series of large area single layers and glass/ZnO:AVp(SixC1-x:H)/i(Si:H)/n(SixC1-x:H)/AI (0 < x < 1) heterojunction cells were produced by plasma-enhanced chemical vapour deposition (PE-CVD) at low temperature. Junction properties, carrier transport and photogeneration are investigated from dark and illuminated current-voltage (J-V) and capacitance-voltage (C-V) characteristics. For the heterojunction cells atypical J-V characteristics under different illumination conditions are observed leading to poor fill factors. High series resistances around 106 Q are also measured. These experimental results were used as a basis for the numerical simulation of the energy band diagram, and the electrical field distribution of the structures. Further comparison with the sensor performance gave satisfactory agreement. Results show that the conduction band offset is the most limiting parameter for the optimal collection of the photogenerated carriers. As the optical gap increases and the conductivity of the doped layers decreases, the transport mechanism changes from a drift to a diffusion-limited process.

Colour filtering in a-SiC : H based p-i-n-p-i-n cells: A trade-off between bias polarity and absorption regions

A large area colour imager optically addressed is presented. The colour imager consists of a thin wide band gap p-i-n a-SiC:H filtering element deposited on the top of a thick large area a-SiC:H(-p)/a-Si:H(-i)/a-SiC:H(-n) image sensor, which reveals itself an intrinsic colour filter. In order to tune the external applied voltage for full colour discrimination the photocurrent generated by a modulated red light is measured under different optical and electrical bias. Results reveal that the integrated device behaves itself as an imager and a filter giving information not only on the position where the optical image is absorbed but also on it wavelength and intensity. The amplitude and sign of the image signals are electrically tuneable. In a wide range of incident fluxes and under reverse bias, the red and blue image signals are opposite in sign and the green signal is suppressed allowing blue and red colour recognition. The green information is obtained under forward bias, where the blue signal goes down to zero and the red and green remain constant. Combining the information obtained at this two applied voltages a RGB colour image picture can be acquired without the need of the usual colour filters or pixel architecture. A numerical simulation supports the colour filter analysis.

: SiC Multilayer Photonic Structures with Self Optical Bias Amplification

Characteristics of tunable wavelength pi'n/pin filters based on a-SiC:H multilayered stacked cells are studied both experimental and theoretically. Results show that the device combines the demultiplexing operation with the simultaneous photodetection and self amplification of the signal. An algorithm to decode the multiplex signal is established. A capacitive active band-pass filter model is presented and supported by an electrical simulation of the state variable filter circuit. Experimental and simulated results show that the device acts as a state variable filter. It combines the properties of active high-pass and low-pass filter sections into a capacitive active band-pass filter using a changing photo capacitance to control the power delivered to the load.

Consenso Técnico para a determinação do status da proteína HER2 por imunocitoquímica em carcinoma da mama

A determinação do status da proteína HER2 por imunocitoquímica é uma metodologia fundamental para o diagnóstico, prognóstico e indicação terapêutica no carcinoma da mama, nomeadamente para o encaminhamento terapêutico com Herceptin®/trastuzumab. O estabelecimento desta terapêutica nas vertentes adjuvante ou neoadjuvante, e até em doença metastática, tem vindo a acentuar a importância da determinação do referido status de modo a melhor responder às necessidades dos doentes. Sendo a imunocitoquímica o método validado para determinação do status HER2 em carcinoma da mama, é de extrema importância definir linhas de orientação para a sua correta performance como tem sido estabelecido em diversos países em todo o mundo. A área científica de Anatomia Patológica, Citológica e Tanatológica da Escola Superior de Tecnologia da Saúde de Lisboa (APCT-ESTeSL) e a Associação Portuguesa de Técnicos de Anatomia Patológica (APTAP) reuniram um painel de especialistas para a construção e estabelecimento de linhas de orientação técnica para a determinação do status HER2 em carcinoma da mama para a realidade portuguesa. Pretende-se com este consenso criar linhas de orientação técnicas para a construção, validação e manutenção do teste imunocitoquímico para determinação do status HER2 em carcinoma da mama, no que diz respeito à realidade portuguesa. Todas as orientações aqui descritas têm em conta o estado da arte atual no que diz respeito à determinação do status HER2 por imunocitoquímica em carcinoma da mama, bem como a experiência pessoal e académica de cada um dos membros do painel de especialistas que a subscrevem.

Neonatal anthropometry: a tool to evaluate the nutritional status and predict early and late risks

Neonatal anthropometry is an inexpensive, noninvasive and convenient tool for bedside evaluation, especially in sick and fragile neonates. Anthropometry can be used in neonates as a tool for several purposes: diagnosis of foetal malnutrition and prediction of early postnatal complications; postnatal assessment of growth, body composition and nutritional status; prediction of long-term complications including metabolic syndrome; assessment of dysmorphology; and estimation of body surface. However, in this age group anthropometry has been notorious for its inaccuracy and the main concern is to make validated indices available. Direct measurements, such as body weight, length and body circumferences are the most commonly used measurements for nutritional assessment in clinical practice and in field studies. Body weight is the most reliable anthropometric measurement and therefore is often used alone in the assessment of the nutritional status, despite not reflecting body composition. Derived indices from direct measurements have been proposed to improve the accuracy of anthropometry. Equations based on body weight and length, mid-arm circumference/head circumference ratio, and upper-arm cross-sectional areas are among the most used derived indices to assess nutritional status and body proportionality, even though these indices require further validation for the estimation of body composition in neonates.

Nutritional status influences generic and disease-specific quality of life measures in haemodialysis patients

Background: Poor nutritional status and worse health-related quality of life (QoL) have been reported in haemodialysis (HD) patients. The utilization of generic and disease specific QoL questionnaires in the same population may provide a better understanding of the significance of nutrition in QoL dimensions. Objective: To assess nutritional status by easy to use parameters and to evaluate the potential relationship with QoL measured by generic and disease specific questionnaires. Methods: Nutritional status was assessed by subjective global assessment adapted to renal patients (SGA), body mass index (BMI), nutritional intake and appetite. QoL was assessed by the generic EuroQoL and disease specific Kidney Disease Quality of Life-Short Form (KDQoL-SF) questionnaires. Results: The study comprised 130 patients of both genders, mean age 62.7 ± 14.7 years. The prevalence of undernutrition ranged from 3.1% by BMI ≤ 18.5 kg/m2 to 75.4% for patients below energy and protein intake recommendations. With the exception of BMI classification, undernourished patients had worse scores in nearly all QoL dimensions (EuroQoL and KDQoL-SF), a pattern which was dominantly maintained when adjusted for demographics and disease-related variables. Overweight/obese patients (BMI ≥ 25) also had worse scores in some QoL dimensions, but after adjustment the pattern was maintained only in the symptoms and problems dimension of KDQoL-SF (p = 0.011). Conclusion: Our study reveals that even in mildly undernourished HD patients, nutritional status has a significant impact in several QoL dimensions. The questionnaires used provided different, almost complementary perspectives, yet for daily practice EuroQoL is simpler. Assuring a good nutritional status, may positively influence QoL.

Reconfigurable SiC Embedded Photonic Structures with Self Optical Bias Control

Multilayered heterostructures based on embedded a-Si:H and a-SiC:H p-i-n filters are analyzed from differential voltage design perspective using short- and long-pass filters. The transfer functions characteristics are presented. A numerical simulation is presented to explain the filtering properties of the photonic devices. Several monochromatic pulsed lights, separately (input channels) or in a polychromatic mixture (multiplexed signal) at different bit rates, illuminated the device. Steady-state optical bias is superimposed from the front and the back side. Results show that depending on the wavelength of the external background and impinging side, the device acts either as a short- or a long-pass band filter or as a band-stop filter. Particular attention is given to the amplification coefficient weights, which allow to take into account the wavelength background effects when a band or frequency needs to be filtered or the gate switch, in which optical active filter gates are used to select and filter input signals to specific output ports in wavelength division multiplexing (WDM) communication systems. This nonlinearity provides the possibility for selective removal or addition of wavelengths. A truth table of an encoder that performs 8-to-1 MUX function exemplifies the optoelectronic conversion.

Analysis and simulation of a-Si Ha-SiC HPINIP structures for color image detection

It is presented in this paper a study on the photo-electronic properties of multi layer a-Si: H/a-SiC: H p-i-n-i-p structures. This study is aimed to give an insight into the internal electrical characteristics of such a structure in thermal equilibrium, under applied Was and under different illumination condition. Taking advantage of this insight it is possible to establish a relation among-the electrical behavior of the structure the structure geometry (i.e. thickness of the light absorbing intrinsic layers and of the internal n-layer) and the composition of the layers (i.e. optical bandgap controlled through percentage of carbon dilution in the a-Si1-xCx: H layers). Showing an optical gain for low incident light power controllable by means of externally applied bias or structure composition, these structures are quite attractive for photo-sensing device applications, like color sensors and large area color image detector. An analysis based on numerical ASCA simulations is presented for describing the behavior of different configurations of the device and compared with experimental measurements (spectral response and current-voltage characteristic). (c) 2008 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Nutritional status and overhydration: can bioimpedance spectroscopy be useful in haemodialysis patients?

Background: Protein-energy wasting (PEW), associated with inflammation and overhydration, is common in haemodialysis (HD) patients and is associated with high morbidity and mortality. Objective: Assess the relationship between nutritional status, markers of inflammation and body composition through bioimpedance spectroscopy (BIS) in HD patients. Methods: This observational, cross-sectional, single centre study, carried out in an HD centre in Forte da Casa (Portugal), involved 75 patients on an HD programme. In all participating patients, the following laboratory tests were conducted: haemoglobin, albumin, C-reactive protein (CRP) and 25-hydroxyvitamin D3 [25(OH)D3]. The body mass index of all patients was calculated and a modified version of subjective global assessment (SGA) was produced for patients on dialysis. Intracellular water (ICW) and extracellular water (ECW) were measured by BIS (Body Composition Monitor®, Fresenius Medical Care®) after the HD session. In statistical analysis, Spearman’s correlation was used for the univariate analysis and linear regression for the multivariate analysis (SPSS 14.0). A P value of <.05 was considered statistically significant. Results: PEW, inversely assessed through the ICW/body weight (BW) ratio, was positively related to age (P<.001), presence of diabetes (P=.004), BMI (P=.01) and CRP (P=.008) and negatively related to albumin (p=.006) and 25(OH)D3 (P=.007). Overhydration, assessed directly through the ECW/BW ratio, was positively related with CRP (P=.009) and SGA (P=.03), and negatively with 25(OH)D3 (P=.006) and BMI (P=.01). In multivariate analysis, PEW was associated with older age (P<.001), the presence of diabetes (P=.003), lower 25(OH)D3 (P=.008), higher CRP (P=.001) and lower albumin levels (P=.004). Over-hydration was associated with higher CRP (P=.001) and lower levels of 25(OH)D3 (P=.003). Conclusions: Taking these results into account, the ICW/BW and ECW/BW ratios, assessed with BIS, have proven to be good markers of the nutritional and inflammatory status of HD patients. BIS may be a useful tool for regularly assessing the nutritional and hydration status in these patients and may allow nutritional advice to be improved and adjusted.

A comprehensive approach to evaluate nutritional status in Crohn's patients in the era of biologic therapy: a case-control study

Objectives - Evaluate the nutritional status of patients with inactive or mildly active Crohn's disease (CD), and identify possible causes for potential deficiencies. Methods - A total of 78 CD patients and 80 healthy controls were evaluated in respect of nutritional status, dietary intake, and life styles factors. Results - These 73/78 CD patients were on immunomodulating therapies. Mean body mass index (BMI) was lower in patients as compared to controls (P= 0.006) but 32% of CD patients and 33.8% of controls had a BMI > 25, whereas 8% and 23.8% in each group, respectively, were obese (BMI > 30Kg/m(2)). Fat free mass was significantly decreased in both genders (P < 0.05) whereas fat mass was decreased only in males (P= 0.01). Energy intake was significantly lower in CD patients (P < 0.0001) and we observed significantly lower adjusted mean daily intakes of carbohydrates, monounsaturated fat, fiber, calcium, and vitamins C, D, E, and K (P < 0.05). 29% of patients had excluded grains from their usual diet, 28% milk, 18% vegetables, and 11% fruits. Milk exclusion resulted in a significantly lower consumption of calcium and vitamin K (P < 0.001) and the exclusion of vegetables was associated to a lower consumption of vitamins C and E (P < 0.05). Physical activity was significantly lower in CD patients (P= 0.01) and this lack of physical activity was inversely correlated with increased fat mass percentage (r=-0.315, P= 0.001). Conclusions - Results showed that the most prevalent form of malnutrition in CD patients was an excess of body weight, which was concomitant with an inadequate dietary intake, namely micronutrients, clearly related to dietary exclusion of certain foods.

Recomendações técnicas para a determinação imuno-histoquímica do status HER2 em carcinoma da mama: consenso

A determinação imuno-histoquímica do status HER2 é um elemento fundamental para o diagnóstico, prognóstico e indicação terapêutica em carcinoma da mama. A inconsistência de resultados da técnica imuno-histoquímica levou ao estabelecimento, em alguns países, de recomendações para melhorar a performance do teste. Com o objetivo de criar recomendações adaptadas à realidade portuguesa, a área científica de Anatomia Patológica, Citológica e Tanatológica da Escola Superior de Tecnologia da Saúde de Lisboa e a Associação Portuguesa de Técnicos de Anatomia Patológica reuniram um painel de especialistas para a construção e estabelecimento de linhas de orientação técnica para a determinação do status HER2 em carcinoma da mama para a realidade portuguesa. O painel recomenda que o teste seja devidamente planeado do ponto de vista humano e material, com ênfase acentuado no controlo e garantia da qualidade de reagentes e procedimentos. A fase préanalítica é apontada como essencial para a qualidade do teste, nomeadamente um reduzido tempo de isquémia a frio, tempos mínimos de fixação de 6h para biópsias e 24h para peças cirúrgicas e máximo de 96h para ambas, bem como um controlo de qualidade de todos os reagentes utilizados. São estipulados critérios de seleção de controlos, bem como critérios de avaliação da qualidade da técnica, elementos fundamentais para se rastrear problemas na fase pós-analítica. Pretende-se com este documento melhorar a acuidade da determinação do status HER2 em carcinoma da mama, podendo selecionar doentes de modo mais adequado, bem como promover o debate e a investigação nesta área.