Norma Contabilística e de Relato financeiro 5 divulgações de partes relacionadas

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria.

Determination of the radiochemical purity of 99mTc-Tetrofosmin: comparision between five methods

GOAL: The manufacturing and distribution of strips of instant thin - layer chromatography with silica gel (ITLC - SG) (reference method) is currently discontinued so there is a need for an alternative method f or the determination of radiochemical purity (RCP) of 99m Tc - tetrofosmin. This study aims to compare five alternative methods proposed by the producer to determine the RCP of 99m Tc - tetrofosmin. METHODS: Nineteen vials of tetrofosmin were radiolabelled with 99m Tc and the percentages of the RCP were determined. Five different methods were compared with the standard RCP testing method (ITLC - SG, 2x20 cm): Whatman 3MM (1x10 cm) with acetone and dichloro - methane (method 1); Whatman 3MM (1x1 0 cm) with ethyl acetate (method 2); aluminum oxide - coated plastic thin - layer chromatography (TLC) plate (1x10 cm) and ethanol (method 3); Whatman 3MM (2x20 cm) with acetone and dichloro - methane (method 4); solid - phase extraction method C18 cartridge (meth od 5). RESULTS: The average values of RCP were 95,30% ± 1,28% (method 1), 93,95 ± 0,61% (method 2), 96,85% ± 0,93% (method 3), 92,94% ± 0,99% (method 4) and 96,25% ± 2,57% (method 5) (n=12 each), and 93,15% ± 1,13% for the standard method (n=19). There we re statistical significant differences in the values obtained for methods 1 (P=0,001), 3 (P=0,000) and 5 (P=0,004), and there were no statistical significant differences in the values obtained for methods 2 (P=0,113) and 4 (P=0,327). CONCLUSION: From the results obtained, methods 2 and 4 showed a higher correlation with the standard method. Unlike method 4, method 2 is less time - consuming than the reference method and can overcome the problems associated with the solvent toxicity. The remaining methods (1, 3 and 5) tended to overestimate RCP value compared to the standard method.

Avaliação da participação em crianças e jovens com paralisia cerebral, na ilha de S. Miguel, Açores

Introdução: Nas crianças/jovens com Paralisia Cerebral (PC), as limitações motoras repercutem-se em limitações funcionais e, consequentemente, na diminuição da participação em ocupações. Sendo as manifestações da PC diferentes de indivíduo para indivíduo, estas vão refletir, dependendo da gravidade, quadro motor, ambiente físico e social, diferentes níveis de participação. Objetivo: O objetivo deste estudo foi avaliar a relação entre a idade, sexo e grau de comprometimento motor e a participação em crianças/jovens com diagnóstico de paralisia cerebral com idades compreendidas entre os 5 e os 18 anos na ilha de São Miguel. Amostra e Métodos: 25 crianças de ambos os sexos (5- 18 anos), sinalizadas em instituições especializadas de reabilitação e em Centros de Atividades Ocupações (CAO’s) na Ilha de São Miguel – Açores. Foram aplicados dois instrumentos de avaliação às crianças/jovens, Gross Motor Function Measure e Quality of Upper Extremity Skills Test, e foram entregues aos pais os outros dois instrumentos para autopreenchimento, Assessment of Life Habits e Child Health Questionnaire – Parent- Form 50. Na análise estatística, recorreu-se a testes como o Kolmogorov-Smirnov, Tstudent ou Mann-Whitney, teste de Fisher, teste de Spearman e ANOVA. Resultados: Não foram encontradas relações significativas entre a idade e o sexo e o nível de participação das crianças/jovens com PC. Contrariamente, ao avaliarmos a relação entre o grau de participação e o grau de afetação verificamos que esta é significativa (p=0,004). Conclusão: Na nossa amostra não se encontrou uma influência da idade e do sexo com a frequência da participação (relações não foram significativas). Contudo, pode-se concluir que as crianças/jovens que apresentam menos limitações motoras, como as que se enquadram no nível I/II da Gross Motor Function Classification System, apresentam níveis de participação maiores do que as que apresentam níveis de afetação motora maiores (Nível V)

Contribution of traffic and tobacco smoke in the distribution of polycyclic aromatic hydrocarbons on outdoor and indoor PM2.5

Traffic emissions and tobacco smoke are considered two main sources of polycyclic aromatic hydrocarbons (PAHs) in indoor and outdoor air. In this study, the impact of these sources on the level of fine particulate matter (PM2.5) and on the distribution of 15 PAHs regarded as priority pollutants by the US-EPA on PM2.5 were evaluated and compared. Outdoor and indoor PM2.5 samples were collected during winter 2008 in Oporto city in Portugal, for sampling periods of 12 and 24 hours, respectively. The outdoor PM2.5 were sampled at one site directly influenced by traffic emissions and the indoor PM2.5 samples were collected at one home directly influenced by tobacco smoke and another one without smoke. A methodology based on microwave-assisted extraction and liquid chromatography with fluorescence detection was applied for the efficient PAHs determination in indoor and outdoor PM2.5. PAHs in indoor PM2.5 concentrations were significantly influenced by the presence of traffic and tobacco smoking emissions. The mean of ΣPAHs in the outdoor traffic PM2.5 was not significantly different from the value attained in the indoor without smoking site. The tobacco smoke increased significantly PAHs concentrations on average about 1000 times more, when compared with the outdoor profile samples suggesting that tobacco smoking may be the most important source of indoor PAHs pollution.

Square-wave voltametric method for determination of molinate concentration in a biological process using a hanging mercury drop electrode

A square-wave voltammetric (SWV) method using a hanging mercury drop electrode (HMDE) has been developed for determination of the herbicide molinate in a biodegradation process. The method is based on controlled adsorptive accumulation of molinate for 10 s at a potential of -0.8 V versus AgCl/Ag. An anodic peak, due to oxidation of the adsorbed pesticide, was observed in the cyclic voltammogram at ca. -0.320 V versus AgCl/Ag; a very small cathodic peak was also detected. The SWV calibration plot was established to be linear in the range 5.0x10-6 to 9.0x10-6 mol L-1; this corresponded to a detection limit of 3.5x10-8 mol L-1. This electroanalytical method was used to monitor the decrease of molinate concentration in river waters along a biodegradation process using a bacterial mixed culture. The results achieved with this voltammetric method were compared with those obtained by use of a chromatographic method (HPLC–UV) and no significant statistical differences were observed.

Influence of tobacco smoke on carcinogenic PAH composition in indoor PM10 and PM2.5

Because of the mutagenic and/or carcinogenic properties, Polycyclic Aromatic Hydrocarbons (PAH), have a direct impact on human population. Consequently, there is a widespread interest in analysing and evaluating the exposure to PAH in different indoor environments, influenced by different emission sources. The information on indoor PAH is still limited, mainly in terms of PAH distribution in indoor particles of different sizes; thus, this study evaluated the influence of tobacco smoke on PM10 and PM2.5 characteristics, namely on their PAH compositions, with further aim to understand the negative impact of tobacco smoke on human health. Samples were collected at one site influenced by tobacco smoke and at one reference (non-smoking) site using low-volume samplers; the analyses of 17 PAH were performed by Microwave Assisted Extraction combined with Liquid Chromatography (MAE–LC). At the site influenced by tobacco smoke PM concentrations were higher 650% for PM10, and 720% for PM2.5. When influenced by smoking, 4 ring PAH (fluoranthene, pyrene, and chrysene) were the most abundant PAH, with concentrations 4600–21 000% and 5100–20 800% higher than at the reference site for PM10 and PM2.5, respectively, accounting for 49% of total PAH (SPAH). Higher molecular weight PAH (5–6 rings) reached concentrations 300–1300% and 140–1700% higher for PM10 and PM2.5, respectively, at the site influenced by tobacco smoke. Considering 9 carcinogenic PAH this increase was 780% and 760% in PM10 and PM2.5, respectively, indicating the strong potential risk for human health. As different composition profiles of PAH in indoor PM were obtained for reference and smoking sites, those 9 carcinogens represented at the reference site 84% and 86% of SPAH in PM10 and PM2.5, respectively, and at the smoking site 56% and 55% of SPAH in PM10 and PM2.5, respectively. All PAH (including the carcinogenic ones) were mainly present in fine particles, which corresponds to a strong risk for cardiopulmonary disease and lung cancer; thus, these conclusions are relevant for the development of strategies to protect public health.

Influence of wearing an unstable shoe construction on compensatory control of posture

This study investigated the influence of wearing unstable shoe construction (WUS) on compensatory postural adjustments (CPA) associated with external perturbations. Thirty-two subjects stood on a force platform resisting an anterior-posterior horizontal force applied to a pelvic belt via a cable, which was suddenly released. They stood under two conditions: barefoot and WUS. The electromyographic (EMG) activity of gastrocnemius medialis, tibialis anterior, rectus femoris, biceps femoris, rectus abdominis, and erector spinae muscles and the center of pressure (CoP) displacement were acquired to study CPA. The EMG signal was used to assess individual muscle activity and latency, antagonist co-activation and reciprocal activation at joint and muscle group levels. Compared to barefoot, WUS led to: (1) increased gastrocnemius medialis activity, (2) increased total agonist activity, (3) decreased antagonist co-activation at the ankle joint and muscle group levels, (4) increased reciprocal activation at the ankle joint and muscle group levels, and (5) decrease in all muscle latencies. No differences were observed in CoP displacement between conditions. These findings demonstrate that WUS led to a reorganization of the postural control system associated to improved performance of some components of postural control responses.

Sistemas de supervisão e controlo de autómatos: soluções baseadas em OPC E IEC 60870-5-104

Atualmente, no segmento metro-ferroviário, há uma tendência para que todos os equipamentos que constituem os sistemas auxiliares de uma estação (escadas mecânicas, elevadores, bloqueadores, validadores de bilhética, ventiladores, bombas, entre outros) sejam dotados de inteligência. Tipicamente, um conjunto de equipamentos são ligados a um autómato que permite o controlo local e remoto e é vulgar que, sendo de fabricantes diferentes, suportem tecnologias distintas. Um sistema de supervisão que permita o acesso à informação disponibilizada por cada um dos autómatos, ou à atuação sobre um deles, terá por isso que implementar e suportar diversos protocolos de comunicação de forma a não ficar limitado a um tipo de tecnologia. De forma a diminuir os custos de desenvolvimento e operação de um sistema de supervisão e controlo e facilitar a integração de novos equipamentos, com diferentes características, têm sido procuradas soluções que garantam uma mais fácil comunicação entre os diversos módulos intervenientes. Nesta dissertação são implementadas soluções baseadas em clientes OPC-DA e OPC-AE e no protocolo IEC 60870-5-104, permitindo que os sistemas de supervisão e de controlo comuniquem com os equipamentos através destes três módulos. Os principais aspectos inovadores estão associados à implementação de uma arquitetura multiprotocolo usando as novas tendências de supervisão e controlo baseadas em soluções distribuídas.

TERT Promoter Mutations Are a Major Indicator of Poor Outcome in Differentiated Thyroid Carcinomas

Context: Telomerase promoter mutations (TERT) were recently described in follicular cell-derived thyroid carcinomas (FCDTC) and seem to be more prevalent in aggressive cancers. Objectives: We aimed to evaluate the frequency of TERT promoter mutations in thyroid lesions and to investigate the prognostic significance of such mutations in a large cohort of patients with differentiated thyroid carcinomas (DTCs). Design: This was a retrospective observational study. Setting and Patients: We studied 647 tumors and tumor-like lesions. A total of 469 patients with FCDTC treated and followed in five university hospitals were included. Mean follow-up (±SD) was 7.8 ± 5.8 years. Main Outcome Measures: Predictive value of TERT promoter mutations for distant metastasization, disease persistence at the end of follow-up, and disease-specific mortality. Results: TERT promoter mutations were found in 7.5% of papillary carcinomas (PTCs), 17.1% of follicular carcinomas, 29.0% of poorly differentiated carcinomas, and 33.3% of anaplastic thyroid carcinomas. Patients with TERT-mutated tumors were older (P < .001) and had larger tumors (P = .002). In DTCs, TERT promoter mutations were significantly associated with distant metastases (P < .001) and higher stage (P < .001). Patients with DTC harboring TERT promoter mutations were submitted to more radioiodine treatments (P = .009) with higher cumulative dose (P = .004) and to more treatment modalities (P = .001). At the end of follow-up, patients with TERT-mutated DTCs were more prone to have persistent disease (P = .001). TERT promoter mutations were significantly associated with disease-specific mortality [in the whole FCDTC (P < .001)] in DTCs (P < .001), PTCs (P = .001), and follicular carcinomas (P < .001). After adjusting for age at diagnosis and gender, the hazard ratio was 10.35 (95% confidence interval 2.01–53.24; P = .005) in DTC and 23.81 (95% confidence interval 1.36–415.76; P = .03) in PTCs. Conclusions: TERT promoter mutations are an indicator of clinically aggressive tumors, being correlated with worse outcome and disease-specific mortality in DTC. TERT promoter mutations have an independent prognostic value in DTC and, notably, in PTC.

Development and Assessment of an E-Learning Course on Breast Imaging for Radiographers: A Stratified Randomized Controlled Trial

Background: Mammography is considered the best imaging technique for breast cancer screening, and the radiographer plays an important role in its performance. Therefore, continuing education is critical to improving the performance of these professionals and thus providing better health care services. Objective: Our goal was to develop an e-learning course on breast imaging for radiographers, assessing its efficacy , effectiveness, and user satisfaction. Methods: A stratified randomized controlled trial was performed with radiographers and radiology students who already had mammography training, using pre- and post-knowledge tests, and satisfaction questionnaires. The primary outcome was the improvement in test results (percentage of correct answers), using intention-to-treat and per-protocol analysis. Results: A total of 54 participants were assigned to the intervention (20 students plus 34 radiographers) with 53 controls (19+34). The intervention was completed by 40 participants (11+29), with 4 (2+2) discontinued interventions, and 10 (7+3) lost to follow-up. Differences in the primary outcome were found between intervention and control: 21 versus 4 percentage points (pp), P<.001. Stratified analysis showed effect in radiographers (23 pp vs 4 pp; P=.004) but was unclear in students (18 pp vs 5 pp; P=.098). Nonetheless, differences in students’ posttest results were found (88% vs 63%; P=.003), which were absent in pretest (63% vs 63%; P=.106). The per-protocol analysis showed a higher effect (26 pp vs 2 pp; P<.001), both in students (25 pp vs 3 pp; P=.004) and radiographers (27 pp vs 2 pp; P<.001). Overall, 85% were satisfied with the course, and 88% considered it successful. Conclusions: This e-learning course is effective, especially for radiographers, which highlights the need for continuing education.

Efeito da velocidade média nos parâmetros espaciotemporais, angulares e de pressão plantar durante a marcha em indivíduos com meniscopatia

Introdução: A velocidade da marcha quando analisada, conjuntamente com outras variáveis, permite-nos uma melhor compreensão acerca da natureza dos défices e como direcionar o tratamento. Objectivo(s): avaliar a associação da velocidade média da marcha com as variáveis espaciotemporais, angulares e de distribuição das pressões plantares em indivíduos com lesão meniscal há 4 anos, utilizando o membro não lesado como controlo. Métodos: estudo realizado em dez participantes com lesão meniscal (idade 35,3 ± 10,63 anos, altura 170,0 ± 0,09 cm, massa 67,5 ± 7,22 kg) avaliados em 3 ciclos de marcha a uma velocidade auto-selecionada. A quantificação das variáveis foi calculada através do programa Ariel Performance Analysis System e pelo Pedar System. As imagens foram editadas, digitalizadas, transformadas e suavizadas com um filtro digital com uma frequência de corte de 6HZ. Para estimar a associação das variáveis foram efetuados modelos de regressão linear e apresentados os coeficiente de regressão (β) e os respetivos intervalos de confiança (IC95%). Resultados: Foi possível verificar que a velocidade está significativa e positivamente associada aos parâmetros temporais das fases oscilantes (βML=0,044; IC95%:0,015;0,073; βMNL=0,061; IC95%:0,037;0,086), oscilação inicial (βML=0,055; IC95%:0,006;0,105; βMNL=0,091; IC95%:0,011;0,170) e cadência (βML=0,016; IC95%:0,009;0,023; βMNL=0,011; IC95%:0,006;0,017), em ambos os membros, e aos parâmetros temporais das fases de apoio unilateral (βML=0,046; IC95%:0,019;0,07), oscilação terminal (βML=0,081; IC95%:0,003;0,159) e apoio médio (βML=0,046; IC95%:0,008;0,085), apenas no membro lesado. Foi também observada, em ambos os membros, a existência de associações negativas significativas com os parâmetros temporais das fases de duplo apoio (βML=-0,024; IC95%:-0,037;-0,011; βMNL=-0,032; IC95%:-0,048;-0,015), apoio (βML=-0,044; IC95%:-0,073;-0,015; βMNL=-0,061; IC95%:-0,086;-0,037), resposta de carga (βML=-0,029; IC95%:-0,055;-0,004; βMNL=-0,047; IC95%:-0,081;-0,013), pré-oscilação (βML=-0,047; IC95%:-0,082;-0,013; βMNL=-0,060; IC95%:-0,098;-0,023) e tempo do ciclo de marcha (βML=-1,435; IC95%:-2,090;-0,781; βMNL=-0,941; IC95%:-1,431;-0,451). Foi ainda identificada, no membro lesado, uma associação positiva com a pressão plantar máxima normalizada durante o contacto do calcanhar terminal (βML=0,612; IC95%:0,077;1,147) e com o passo normalizado (βML=2,413; IC95%:0,264;4,561) e uma associação negativa limítrofe com a amplitude de flexão do joelho durante a elevação da ponta dos dedos (βML=-0,031; IC95%:-0,061;0,000). Conclusão: A velocidade média da marcha parece influenciar bastante os parâmetros temporais, sem provocar grandes alterações nos parâmetros espaciais, angulares e de pressão plantar, sendo esta associação semelhante em ambos os membros e independente do local da lesão.

Milk intake is inversely related to body mass index and body fat in girls

Dairy foods comprise a range of products with varying nutritional content. The intake of dairy products (DPs) has been shown to have beneficial effects on body weight and body fat. This study aimed to examine the independent association between DP intake, body mass index (BMI), and percentage body fat (%BF) in adolescents. A cross-sectional, school-based study was conducted with 1,001 adolescents (418 boys), ages 15–18 years, from the Azorean Archipelago, Portugal. Anthropometric measurements were recorded (weight and height), and %BF was assessed using bioelectric impedance analysis. Adolescent food intake was measured using a self-administered, semiquantitative food frequency questionnaire. Data were analyzed separately for girls and boys, and separate multiple linear regression analysis was used to estimate the association between total DP, milk, yogurt, and cheese intake, BMI, and %BF, adjusting for potential confounders. For boys and girls, respectively, total DP consumption was 2.6 ± 1.9 and 2.9 ± 2.5 servings/day (P = 0.004), while milk consumption was 1.7 ± 1.4 and 2.0 ± 1.7 servings/day (P = 0.001), yogurt consumption was 0.5 ± 0.6 and 0.4 ± 0.7 servings/day (P = 0.247), and cheese consumption was 0.4 ± 0.6 and 0.5 ± 0.8 servings/day (P = 0.081). After adjusting for age, birth weight, energy intake, protein, total fat, sugar, dietary fiber, total calcium intake, low-energy reporters, parental education, pubertal stage, and physical activity, only milk intake was negatively associated with BMI and %BF in girls (respectively, girls: β = −0.167, P = 0.013; boys: β = −0.019, P = 0.824 and girls: β = −0.143, P = 0.030; boys: β = −0.051, P = 0.548). Conclusion: We found an inverse association between milk intake and both BMI and %BF only in girls.