A Contabilização de instrumentos financeiros: um estudo comparativo POC / Sistema de Normalização Contabilística

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009,

Response of high-risk of recurrence/progression bladder tumours expressing sialyl-Tn and sialyl-6-T to BCG immunotherapy

High risk of recurrence/progression bladder tumours is treated with Bacillus Calmette-Guérin (BCG) immunotherapy after complete resection of the tumour. Approximately 75% of these tumours express the uncommon carbohydrate antigen sialyl-Tn (Tn), a surrogate biomarker of tumour aggressiveness. Such changes in the glycosylation of cell-surface proteins influence tumour microenvironment and immune responses that may modulate treatment outcome and the course of disease. The aim of this work is to determine the efficiency of BCG immunotherapy against tumours expressing sTn and sTn-related antigen sialyl-6-T (s6T). METHODS: In a retrospective design, 94 tumours from patients treated with BCG were screened for sTn and s6T expression. In vitro studies were conducted to determine the interaction of BCG with high-grade bladder cancer cell line overexpressing sTn. RESULTS: From the 94 cases evaluated, 36 had recurrence after BCG treatment (38.3%). Treatment outcome was influenced by age over 65 years (HR=2.668; (1.344-5.254); P=0.005), maintenance schedule (HR=0.480; (0.246-0.936); P=0.031) and multifocality (HR=2.065; (1.033-4.126); P=0.040). sTn or s6T expression was associated with BCG response (P=0.024; P<0.0001) and with increased recurrence-free survival (P=0.001). Multivariate analyses showed that sTn and/or s6T were independent predictive markers of recurrence after BCG immunotherapy (HR=0.296; (0.148-0.594); P=0.001). In vitro studies demonstrated higher adhesion and internalisation of the bacillus to cells expressing sTn, promoting cell death. CONCLUSION: s6T is described for the first time in bladder tumours. Our data strongly suggest that BCG immunotherapy is efficient against sTn- and s6T-positive tumours. Furthermore, sTn and s6T expression are independent predictive markers of BCG treatment response and may be useful in the identification of patients who could benefit more from this immunotherapy.

Shear modulus and strength of an acrylic adhesive by the notched plate shear method (Arcan) and the thick adherend shear test (TAST)

In this work, the shear modulus and strength of the acrylic adhesive 3M® DP 8005 was evaluated by two different methods: the Thick Adherend Shear Test (TAST) and the Notched Plate Shear Method (Arcan). However, TAST standards advise the use of a special extensometer attached to the specimen, which requires a very experienced technician. In the present study, the adhesive shear displacement for the TAST was measured using an optical technique, and also with a conventional inductive extensometer of 25 mm used for tensile tests. This allowed for an assessment of suitability of using a conventional extensometer to measure this parameter. Since the results obtained by the two techniques are identical, it can be concluded that using a conventional extensometer is a valid option to obtain the shear modulus for the particular adhesive used. In the Arcan tests, the adhesive shear displacement was only measured using the optical technique. This work also aimed the comparison of shear modulus and strength obtained by the TAST and Arcan test methods.

Optimization of antioxidants extraction from coffee silverskin, aroasting by-product, having in view a sustainable process

Coffee silverskin is a major roasting by-product that could be valued as a source of antioxidant compounds. The effect of the major variables (solvent polarity, temperature and extraction time) affecting the extraction yields of bioactive compounds and antioxidant activity of silverskin extracts was evaluated. The extracts composition varied significantly with the extraction conditions used. A factorial experimental design showed that the use of a hydroalcoholic solvent (50%:50%) at 40 °C for 60 min is a sustainable option to maximize the extraction yield of bioactive compounds and the antioxidant capacity of extracts. Using this set of conditions it was possible to obtain extracts containing total phenolics (302.5 ± 7.1 mg GAE/L), tannins (0.43 ± 0.06 mg TAE/L), and flavonoids (83.0 ± 1.4 mg ECE/L), exhibiting DPPHradical dot scavenging activity (326.0 ± 5.7 mg TE/L) and ferric reducing antioxidant power (1791.9 ± 126.3 mg SFE/L). These conditions allowed, in comparison with other “more effective” for some individual parameters, a cost reduction, saving time and energy.

Two divergent ways to manage HR and to get to the top: an exploratory study in micro firms

Aim of the paper: The purpose of this paper is to examine human resources management practices (HRM practices) in small firms and to improve the understanding of the relationship between this kind of practices and business growth. This exploratory study is based on the resource-based view of the firm and empirical work carried out in two small firms by relating HRM practices with the firms’ results. Contribution to the literature: This is an in-depth study of HRM practices and its impact on performance growth in micro firms, isolating and controlling for most of the contextual and internal variables considered in the literature that relate HRM to growth. Firm growth analysis was broadened by the use of several dependent variables: employment growth and operational and financial performance growth. Some hypotheses for further research in identifying HRM practices in small business and its relation with firm growth are suggested. Methodology: Case study methodology was used to study two firms. The techniques used to collect data were semi-structured interviews to the owner and all the employees, unstructured observation at the firms’ facilities (during two days), entrepreneur profile definition (survey answer) and document data collection (on demographic characterization and performance results). Data was analyzed through content analysis methodology, and categories derived from the interviews’ protocols and literature. Results and implications: Results revealed that despite the firms’ organizational characteristics similarities, they differ significantly in owners’ motivation to grow, HRM practices and organizational performance and growth. Future studies should pay special attention to owner willingness to grow, to firms’ years of experience in business, to staff’s years of experience in their field of work and turnover. HRM practices in micro/small firms should be better defined and characterized. The external image of management posture relating to longitudinal financial results and growth should also be explored.

Hydrogeomechanics for rock engineering: coupling subsurface hydrogeomechanical assessement and hydrogeotechnical mapping on fracturated rock masses

The present work aims to achieve and further develop a hydrogeomechanical approach in Caldas da Cavaca hydromineral system rock mass (Aguiar da Beira, NW Portugal), and contribute to a better understanding of the hydrogeological conceptual site model. A collection of several data, namely geology, hydrogeology, rock and soil geotechnics, borehole hydraulics and hydrogeomechanics, was retrieved from three rock slopes (Lagoa, Amores and Cancela). To accomplish a comprehensive analysis and rock engineering conceptualisation of the site, a multi‐technical approach were used, such as, field and laboratory techniques, hydrogeotechnical mapping, hydrogeomechanical zoning and hydrogeomechanical scheme classifications and indexes. In addition, a hydrogeomechanical data analysis and assessment, such as Hydro‐Potential (HP)‐Value technique, JW Joint Water Reduction index, Hydraulic Classification (HC) System were applied on rock slopes. The hydrogeomechanical zone HGMZ 1 of Lagoa slope achieved higher hydraulic conductivities with poorer rock mass quality results, followed by the hydrogeomechanical zone HGMZ 2 of Lagoa slope, with poor to fair rock mass quality and lower hydraulic parameters. In addition, Amores slope had a fair to good rock mass quality and the lowest hydraulic conductivity. The hydrogeomechanical zone HGMZ 3 of Lagoa slope, and the hydrogeomechanical zones HGMZ 1 and HGMZ 2 of Cancela slope had a fair to poor rock mass quality but were completely dry. Geographical Information Systems (GIS) mapping technologies was used in overall hydrogeological and hydrogeomechanical data integration in order to improve the hydrogeological conceptual site model.

Valorização da Borra de Café: Otimização da Produção de Biodiesel por Catálise Enzimática

O decréscimo das reservas de petróleo e as consequências ambientais resultantes do recurso a combustíveis fósseis nos motores a diesel têm levado à procura de combustíveis alternativos. Esta pesquisa alicerçada nas fontes de energia renovável tornou-se essencial, face à crescente procura de energia e ao limitado fornecimento de combustíveis fósseis . Resíduos de óleo de cozinha, gordura animal, entre outros resíduos de origem biológica, tais como a borra de café, são exemplos de matérias-primas para a produção de biodiesel. A sua valorização tem interesse quer pela perspetiva ambiental, quer pela económica, pois aumenta não só a flexibilidade e diversificação das matérias-primas, mas também contribui para uma estabilidade de custos e alteração nas políticas agrícolas e de uso do solo. É neste contexto que se enquadra o biodiesel e a borra de café, pretendendo-se aqui efetuar o estudo da produção, à escala laboratorial, de biodiesel a partir da borra de café, por transesterificação enzimática, visando a procura das melhores condições reacionais. Iniciando-se com a caracterização da borra de café, foram avaliados antes e após a extração do óleo da borra de café, diversos parâmetros, de entre os quais se destacam: o teor de humidade (16,97% e 6,79%), teor de cinzas (1,91 e 1,57%), teor de azoto (1,71 e 2,30%), teor de proteínas (10,7 e 14,4%), teor de carbono (70,2 e 71,7%), teor de celulose bruta (14,77 e 18,48%), teor de lenhina (31,03% e 30,97%) e poder calorifico superior (19,5 MJ/kg e 19,9 MJ/kg). Sumariamente, constatou-se que os valores da maioria dos parâmetros não difere substancialmente dos valores encontrados na literatura, tendo sido evidenciado o potencial da utilização desta biomassa, como fonte calorifica para queima e geração de energia. Sendo a caracterização do óleo extraído da borra de café um dos objetivos antecedentes à produção do biodiesel, pretendeu-se avaliar os diferentes parâmetros mais significativos. No que diz respeito à caracterização do óleo extraído, distingue-se a sua viscosidade cinemática (38,04 mm2/s), densidade 0,9032 g/cm3, poder calorífico de 37,9 kcal/kg, índice de iodo igual a 63,0 gI2/ 100 g óleo, o teor de água do óleo foi de 0,15 %, o índice de acidez igual a 44,8 mg KOH/g óleo, ponto de inflamação superior a 120 ºC e teor em ácidos gordos de 82,8%. Inicialmente foram efetuados ensaios preliminares, a fim de selecionar a lipase (Lipase RMIM, TL 100L e CALB L) e álcool (metanol ou etanol puros) mais adequados à produção de biodiesel, pelo que o rendimento de 83,5% foi obtido através da transesterificação mediada pela lipase RMIM, utilizando como álcool o etanol. Sendo outro dos objetivos a otimização do processo de transesterificação enzimática, através de um desenho composto central a três variáveis (razão molar etanol: óleo, concentração de enzima e temperatura), recorrendo ao software JMP 8.0, determinou-se como melhores condições, uma razão molar etanol: óleo 5:1, adição de 4,5% (m/m) de enzima e uma temperatura de 45 ºC, que conduziram a um rendimento experimental equivalente a 96,7 % e teor de ésteres 87,6%. Nestas condições, o rendimento teórico foi de 99,98%. Procurou-se ainda estudar o efeito da adição de água ao etanol, isto é, o efeito da variação da concentração do etanol pela adição de água, para teores de etanol de 92%, 85% e 75%. Verificou-se que até 92% decorreu um aumento da transesterificação (97,2%) para um teor de ésteres de (92,2%), pelo que para teores superiores de água adicionada (75% e 85%) ocorreu um decréscimo no teor final em ésteres (77,2% e 89,9%) e no rendimento da reação (84,3% e 91,9%). Isto indica a ocorrência da reação de hidrólise em maior extensão, que leva ao desvio do equilíbrio no sentido contrário à reação de formação dos produtos, isto é, dos ésteres. Finalmente, relativamente aos custos associados ao processo de produção de biodiesel, foram estimados para o conjunto de 27 ensaios realizados neste trabalho, e que corresponderam a 767,4 g de biodiesel produzido, sendo o custo dos reagentes superior ao custo energético, de 156,16 € e 126,02 €, respetivamente. Naturalmente que não esperamos que, a nível industrial os custos sejam desta ordem de grandeza, tanto mais que há economia de escala e que as enzimas utilizadas no processo deveriam ser reutilizadas diversas vezes.