NCRF 2: demonstração dos fluxos de caixa e suas implicações fiscais e de auditoria

Dissertação para obtenção do Grau de Mestre em Auditoria Orientador: Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Prevalência e impacte da incontinência urinária e stresse. Antes e durante a gravidez

Introdução: A Incontinência Urinária (IU) feminina é um importante problema de saúde pública, quer pela sua elevada prevalência, quer pelo elevado impacte físico, psíquico e social na vida da mulher. O objectivo deste estudo foi determinar a prevalência, o impacte da Incontinência Urinária de Stresse (IUS) antes e durante a gravidez em parturientes do distrito de Viana do Castelo e determinar a percentagem de mulheres que procura apoio de um profissional de saúde para o seu problema. Método: Realizou-se um estudo transversal considerando uma amostra representativa do distrito, constituída por 336 mulheres, cujo parto ocorreu no Hospital de Santa Luzia, no período compreendido entre 15 de Janeiro a 29 de Março de 2002. Todas as mulheres foram submetidas a um questionário no pós-parto hospitalar. Resultados: A prevalência da IUS, definida como Alguma vez teve perda de urina durante a realização de um esforço? foi de 5,4% (IC 95%: 3,0-7,8) antes da gravidez e 51,5% (IC 95%: 46,1-56,9) durante a gravidez actual. Os factores associados à ocorrência da IUS antes da gravidez foram a multiparidade (OR=9,96), a presença de diabetes (OR=4,61) e obesidade (OR=4,76), e à IUS durante a gravidez foram a multiparidade (OR=1,66), a diabetes (OR=2,62) e a obstipação (OR=1,73). A grande maioria (88,9%) das mulheres com IUS sente-se incomodada por se sentir húmida, 48,5% sente-se nervosa ou ansiosa e 57,3% tem medo que os outros se apercebam do odor. Durante a gravidez, apenas menos de metade das mulheres que tiveram perdas de urina procurou apoio de um profissional de saúde, apesar de a maioria ter interesse em tratar o problema. Conclusões: A IUS afecta um grande número de mulheres deste distrito antes e durante a gravidez. A IUS tem reflexos em várias dimensões da saúde, sendo o bem-estar físico e emocional os mais afectados, mas apenas uma pequena percentagem de mulheres revela o seu problema de IUS a um profissional de saúde. Perante esta evidência tornase importante que os profissionais de saúde conheçam esta realidade e se preocupem em dar resposta a estes problemas de saúde.

Sorption of phenanthrene on agricultural soils

Polyaromatic hydrocarbon (PAH) sorption to soil is a key process deciding the transport and fate of PAH, and potential toxic impacts in the soil and groundwater ecosystems, for example in connection with atmospheric PAH deposition on soils. There are numerous studies on PAH sorption in relatively low organic porous media such as urban soils and groundwater sediments, but less attention has been given to cultivated soils. In this study, the phenanthrene partition coefficient, KD (liter per kilogram), was measured on 143 cultivated Danish soils (115 topsoils, 0–0.25-m soil depth and 28 subsoils, 0.25–1-m depth) by the single-point adsorption method. The organic carbon partition coefficient, KOC (liter per kilogram) for topsoils was found generally to fall between the KOC values estimated by the two most frequently used models for PAH partitioning, the Abdul et al. (Hazardous Waste & Hazardous Materials 4(3):211– 222, 1987) model and Karickhoff et al. (Water Research 13:241–248, 1979) model. A less-recognized model by Karickhoff (Chemosphere 10:833–846, 1981), yielding a KOC of 14,918 Lkg−1, closely corresponded to the average measured KOC value for the topsoils, and this model is therefore recommended for prediction of phenanthrene mobility in cultivated topsoils. For lower subsoils (0.25–1-m depth), the KOC values were closer to and mostly below the estimate by the Abdul et al. (Hazardous Waste & Hazardous Materials 4(3):211–222, 1987) model. This implies a different organic matter composition and higher PAH sorption strength in cultivated topsoils, likely due to management effects including more rapid carbon turnover. Finally, we applied the recent Dexter et al. (Geoderma 144:620–627, 2008) theorem, and calculated the complexed organic carbon and non-complexed organic carbon fractions (COC and NCOC, grams per gram). Multiple regression analyses showed that the NCOC-based phenanthrene partition coefficient (KNCOC) could be markedly higher than the COCbased partition coefficient (KCOC) for soils with a clay/OC ratio <10. This possibly higher PAH sorption affinity to the NCOC fraction needs further investigations to develop more realistic and accurate models for PAH mobility and effects in the environment, also with regard to colloid-facilitated PAH transport.

A study of ternary Cu2SnS3 and Cu3SnS4 thin films prepared by sulfurizing stacked metal precursors

Thin films of Cu2SnS3 and Cu3SnS4 were grown by sulfurization of dc magnetron sputtered Sn–Cu metallic precursors in a S2 atmosphere. Different maximum sulfurization temperatures were tested which allowed the study of the Cu2SnS3 phase changes. For a temperature of 350 ◦C the films were composed of tetragonal (I -42m) Cu2SnS3. The films sulfurized at a maximum temperature of 400 ◦C presented a cubic (F-43m) Cu2SnS3 phase. On increasing the temperature up to 520 ◦C, the Sn content of the layer decreased and orthorhombic (Pmn21) Cu3SnS4 was formed. The phase identification and structural analysis were performed using x-ray diffraction (XRD) and electron backscattered diffraction (EBSD) analysis. Raman scattering analysis was also performed and a comparison with XRD and EBSD data allowed the assignment of peaks at 336 and 351 cm−1 for tetragonal Cu2SnS3, 303 and 355 cm−1 for cubic Cu2SnS3, and 318, 348 and 295 cm−1 for the Cu3SnS4 phase. Compositional analysis was done using energy dispersive spectroscopy and induced coupled plasma analysis. Scanning electron microscopy was used to study the morphology of the layers. Transmittance and reflectance measurements permitted the estimation of absorbance and band gap. These ternary compounds present a high absorbance value close to 104 cm−1. The estimated band gap energy was 1.35 eV for tetragonal (I -42m) Cu2SnS3, 0.96 eV for cubic (F-43m) Cu2SnS3 and 1.60 eV for orthorhombic (Pmn21) Cu3SnS4. A hot point probe was used for the determination of semiconductor conductivity type. The results show that all the samples are p-type semiconductors. A four-point probe was used to obtain the resistivity of these samples. The resistivities for tetragonal Cu2SnS3, cubic Cu2SnS3 and orthorhombic (Pmn21) Cu3SnS4 are 4.59 × 10−2 cm, 1.26 × 10−2 cm, 7.40 × 10−4 cm, respectively.

CuxSnSx+1 (x = 2, 3) thin films grown by sulfurization of metallic precursors deposited by dc magnetron sputtering

We report the results of the growth of Cu-Sn-S ternary chalcogenide compounds by sulfurization of dc magnetron sputtered metallic precursors. Tetragonal Cu2SnS3 forms for a maximum sulfurization temperature of 350 ºC. Cubic Cu2SnS3 is obtained at sulfurization temperatures above 400 ºC. These results are supported by XRD analysis and Raman spectroscopy measurements. The latter analysis shows peaks at 336 cm-1, 351 cm-1 for tetragonal Cu2SnS3, and 303 cm-1, 355 cm-1 for cubic Cu2SnS3. Optical analysis shows that this phase change lowers the band gap from 1.35 eV to 0.98 eV. At higher sulfurization temperatures increased loss of Sn is expected in the sulphide form. As a consequence, higher Cu content ternary compounds like Cu3SnS4 grow. In these conditions, XRD and Raman analysis only detected orthorhombic (Pmn21) phase (petrukite). This compound has Raman peaks at 318 cm-1, 348 cm-1 and 295 cm-1. For a sulfurization temperature of 450 ºC the samples present a multi-phase structure mainly composed by cubic Cu2SnS3 and orthorhombic (Pmn21) Cu3SnS4. For higher temperatures, the samples are single phase and constituted by orthorhombic (Pmn21) Cu3SnS4. Transmittance and reflectance measurements were used to estimate a band gap of 1.60 eV. For comparison we also include the results for Cu2ZnSnS4 obtained using similar growth conditions.

A fractional approach to the Fermi-Pasta-Ulam problem

This paper studies the Fermi-Pasta-Ulam problem having in mind the generalization provided by Fractional Calculus (FC). The study starts by addressing the classical formulation, based on the standard integer order differential calculus and evaluates the time and frequency responses. A first generalization to be investigated consists in the direct replacement of the springs by fractional elements of the dissipative type. It is observed that the responses settle rapidly and no relevant phenomena occur. A second approach consists of replacing the springs by a blend of energy extracting and energy inserting elements of symmetrical fractional order with amplitude modulated by quadratic terms. The numerical results reveal a response close to chaotic behaviour.

Fractional calculus: a survey of useful formulas

This paper presents a survey of useful, established formulas in Fractional Calculus, systematically collected for reference purposes.