Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

ß-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This review also summarizes the main resistance mechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

Autoxidação de ácidos gordos na presença de antioxidantes naturais e sintéticos

Nas últimas décadas, devido ao desenvolvimento económico, e a uma necessidade constante de gerir os recursos energéticos, existe uma necessidade de procurar novas fontes de energia, em particular fontes de energia renováveis. O biodiesel surge assim como uma energia alternativa ao combustível fóssil. Este biocombustível tem ganho uma importância significativa na sociedade moderna. Quimicamente o biodiesel é constituído por ésteres metílicos de ácidos gordos de cadeia longa, derivados de óleos vegetais ou gorduras animais. O principal problema que este enfrenta é a sua susceptibilidade à oxidação, devido ao seu conteúdo de ácidos gordos insaturados, logo existe uma procura constante de soluções que possam solucionar este problema. É necessária a identificação de técnicas e métodos para retardar a seu envelhecimento ao longo do tempo. O objectivo deste trabalho consiste no estudo da estabilidade do biodiesel ao longo do tempo, quando armazenado a diferentes condições de temperatura, superiores às normalmente suportadas pelo biodiesel durante o armazenamento, de modo a acelerar o processo de degradação. As amostras de biodiesel foram sujeitas a duas temperaturas. Uma amostra de biodiesel não estabilizado foi colocada a uma temperatura entre 40 e 50ºC ao longo de 203 dias, e uma outra amostra foi colocada a uma temperatura entre 95º e 105ºC ao longo de 146 dias. Realizaram-se ensaios semanais de modo registar a evolução do envelhecimento do biodiesel. As análises foram efectuadas por espectrofotometria de ultravioleta e visível (UV-VIS) e por espectroscopia de absorção na região do infravermelho (FTIR). No UV-VIS foi possível observar que o aumento de temperatura foi responsável pela aceleração da oxidação do biodiesel que resulta num aumento generalizado da absorvância do biodiesel. Através das análises efectuadas no FTIR verificou-se a formação e aumento da banda dos hidroperóxidos (grupo ROOH) localizada entre 3000 e 3600 cm-1 nos espectros, e igualmente um alargamento na banda dos carbonilos (grupo C=O) entre 1500 e 1900 cm-1. Numa fase posterior testaram-se antioxidantes para retardar o envelhecimento do biodiesel. Os ensaios foram efectuados a uma temperatura entre 95º e 105ºC. Os antioxidantes utilizados foram o galhato de propilo (PG), o galhato de etilo (EG) e o ácido gálhico (AG). Recorreu-se a técnicas como o UV-VIS e o FTIR para o registo dos espectros do biodiesel ao longo do tempo. Através destas técnicas foi possível verificar a influência de antioxidantes na estabilidade oxidativa do biodiesel. O PG foi o antioxidante que melhor desempenho mostrou no retardamento da oxidação do biodiesel e a técnica que melhor permitiu analisar a acção dos antioxidantes foi o UVVIS. Os resultados obtidos por FTIR não se mostraram tão conclusivos. Para caracterizar o envelhecimento do biodiesel não estabilizado e estabilizado utilizou-se também a cromatografia gasosa (CG) para quantificar a percentagem de ésteres metílicos presentes nas diferentes amostras no inicio e no fim do processo de oxidação. O biodiesel envelheceu mais rapidamente para temperaturas mais elevadas e comprovou-se que o antioxidante que melhor estabiliza o biodiesel é o PG.

Admittance spectroscopy of Cu2ZnSnS4 based thin film solar cells

In this report, we propose an AC response equivalent circuit model to describe the admittance measurements of Cu2ZnSnS4 thin film solar cell grown by sulphurization of stacked metallic precursors. This circuit describes the contact resistances, the back contact, and the heterojunction with two trap levels. The study of the back contact resistance allowed the estimation of a back contact barrier of 246 meV. The analysis of the trap series with varying temperature revealed defect activation energies of 45 meV and 113 meV. The solar cell’s electrical parameters were obtained from the J-V curve: conversion efficiency, 1.21%; fill factor, 50%; open circuit voltage, 360 mV; and short circuit current density, 6.8 mA/cm2.

β-Lactams: chemical structure, mode of action and mechanisms of resistance

This synopsis summarizes the key chemical and bacteriological characteristics of β-lactams, penicillins, cephalosporins, carbanpenems, monobactams and others. Particular notice is given to first-generation to fifth-generation cephalosporins. This reviewalso summarizes the main resistancemechanism to antibiotics, focusing particular attention to those conferring resistance to broad-spectrum cephalosporins by means of production of emerging cephalosporinases (extended-spectrum β-lactamases and AmpC β-lactamases), target alteration (penicillin-binding proteins from methicillin-resistant Staphylococcus aureus) and membrane transporters that pump β-lactams out of the bacterial cell.

Conceiving modern engineers within the framework of the sustainability action plan (PASUS) of ISEP: sustainability matters!

Engineering education practices have evolved not only due to the natural changes in the contents of the curricula and skills but also, and more recently, due to the requirements imposed by the Bologna revision process. In addition, industry is becoming more demanding, as society is becoming more and more aware of the global needs and consequences of industrial practices. Under this scope, higher education needs not only to follow but also to lead these trends. Therefore, the School of Engineering of the Polytechnic Institute of Porto (ISEP), a Global Reporting Initiative (GRI) training partner in Portugal, prepared and presented its Sustainability Action Plan (PASUS), with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their graduation and MsC degrees. In this paper, the main strategies and activities of the referred plan along with the strategic approach, which guided its development and implementation, will be presented in detail. Additionally, a reflection about the above mentioned bridge between concept and application will be established and justified, in the framework of the action plan. Although in most of the situations, there was no prior discussion or specific request, many of the graduation and post-graduation programmes offered by ISEP already include courses that attend to PASUS philosophy. As a consequence, the number of Master thesis, Graduation projects and R&D projects that address sustainability problems has grown substantially, a proof that for ISEP community, sustainability really matters!

Porto Polytechnical Engineering School sustainable development action plan

Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, has just presented its Sustainable Development Action Plan (PASUS), which main objective is the formation of a new kind of engineers, with a Sustainable Development (SD) philosophy in the core of their academic curricula courses.

Fuzzy Boolean nets investigation of the alteration of some physical forest soil properties due to a prescribed fire action

Portuguese northern forests are often and severely affected by wildfires during the summer season. Some preventive actions, such as prescribed (or controlled) burnings and clear-cut logging, are often used as a measure to reduce the occurrences of wildfires. In the particular case of Serra da Cabreira forest, due to extremely difficulties in operational field work, the prescribed (or controlled) burning technique is the the most common preventive action used to reduce the existing fuel load amount. This paper focuses on a Fuzzy Boolean Nets analysis of the changes in some forest soil properties, namely pH, moisture and organic matter content, after a controlled fire, and on the difficulties found during the sampling process and how they were overcome. The monitoring process was conducted during a three-month period in Anjos, Vieira do Minho, Portugal, an area located in a contact zone between a two-mica coarse-grained porphyritic granite and a biotite with plagioclase granite. The sampling sites were located in a spot dominated by quartzphyllite with quartz veins whose bedrock is partially altered and covered by slightly thick humus, which maintains low undergrowth vegetation.

Acquisition and data analysis related to changes in some forest soils properties after prescribed fire action

Controlled fires in forest areas are frequently used in most Mediterranean countries as a preventive technique to avoid severe wildfires in summer season. In Portugal, this forest management method of fuel mass availability is also used and has shown to be beneficial as annual statistical reports confirm that the decrease of wildfires occurrence have a direct relationship with the controlled fire practice. However prescribed fire can have serious side effects in some forest soil properties. This work shows the changes that occurred in some forest soils properties after a prescribed fire action. The experiments were carried out in soil cover over a natural site of Andaluzitic schist, in Gramelas, Caminha, Portugal, that had not been burn for four years. The composed soil samples were collected from five plots at three different layers (0-3cm, 3-6cm and 6-18cm) during a three-year monitoring period after the prescribed burning. Principal Component Analysis was used to reach the presented conclusions.

Sustainable Development Action Plan at ISEP - From Concept to Engineering Practice

Some of the main challenges in Incorporating Sustainable Development practices into Engineering Education reside in establishing the bridge between concept and application. In particular the relation between value creation and the knowledge economy, innovation and entrepreneurship, as the main vehicles to a relevant application of the sustainable development concept, is not yet part of the majority of the engineering curricula in schools. Porto Polytechnical Engineering School (ISEP), a Global Reporting Initiative training partner in Portugal, as just presented its Sustainable Development Action Plan, with the main objective of creating a new kind of engineers, with Sustainable Development at the core of their degrees. The plan has several issues like publish an annual sustainability report, sustainable buildings, minimization of energy consumption and water policy, waste management, sustainable mobility, green procurement, EMAS certification, research and postgraduate activity and promotion of lectures and seminars in Sustainable Development.

Desenvolvimento de Anticorpos Plásticos para um Biomarcador do Cancro

O trabalho descrito compreende o desenvolvimento de um anticorpo plástico (MIP, do inglês Molecularly Imprinted Polymer) para o antigénio carcinoembrionário (CEA, do inglês Carcinoembriogenic Antigen) e a sua aplicação na construção de dispositivos portáteis, de tamanho reduzido e de baixo custo, tendo em vista a monitorização deste biomarcador do cancro do colo-retal em contexto Point-of-Care (POC). O anticorpo plástico foi obtido por tecnologia de impressão molecular orientada, baseada em eletropolimerização sobre uma superfície condutora de vidro recoberto por FTO. De uma forma geral, o processo foi iniciado pela electropolimerização de anilina sobre o vidro, seguindo-se a ligação por adsorção do biomarcador (CEA) ao filme de polianilina, com ou sem monómeros carregados positivamente (Cloreto de vinilbenziltrimetilamónio, VB). A última fase consistiu na electropolimerização de o-fenilenodiamina (oPD) sobre a superfície, seguindo-se a remoção da proteína por clivagem de ligações peptídicas, com o auxílio de tripsina. A eficiência da impressão do biomarcador CEA no material polimérico foi controlada pela preparação de um material análogo, NIP (do inglês, Non-Imprinted Polymer), no qual nem a proteína nem o monómero VB estavam presentes. Os materiais obtidos foram caracterizados quimicamente por técnicas de Infravermelho com Transformada de Fourier (FTIR, do inglês, Fourier Transform Infrared Spectroscopy) e microscopia confocal de Raman. Os materiais sensores preparados foram entretanto incluídos em membranas poliméricas de Poli(cloreto de vinilo) (PVC) plastificado, para construção de sensores (biomiméticos) seletivos a CEA, tendo-se avaliado a resposta analítica em diferentes meios. Obteve-se uma boa resposta potenciométrica em solução tampão de Ácido 4-(2-hidroxietil)piperazina-1-etanosulfónico (HEPES), a pH 4,4, com uma membrana seletiva baseada em MIP preparada com o monómero carregado VB. O limite de deteção foi menor do que 42 pg/mL, observando-se um comportamento linear (versus o logaritmo da concentração) até 625 pg/mL, com um declive aniónico igual a -61,9 mV/década e r2>0,9974. O comportamento analítico dos sensores biomiméticos foi ainda avaliado em urina, tendo em vista a sua aplicação na análise de CEA em urina. Neste caso, o limite de deteção foi menor do que 38 pg/mL, para uma resposta linear até 625 pg/mL, com um declive de -38,4 mV/década e r2> 0,991. De uma forma geral, a aplicação experimental dos sensores biomiméticos evidenciou respostas exatas, sugerindo que os biossensores desenvolvidos prossigam estudos adicionais tendo em vista a sua aplicação em amostras de indivíduos doentes.

New modified electrochemical conductive paper support for BSA detection

Chemical sensors and biosensors are widely used to detect various kinds of protein target biomolecules. Molecularly Imprinted Polymers (MIPs) have raised great interest in this area, because these act as antibody-like recognition materials, with high affinity to the template molecule. Compared to natural antibodies, these are also of lower cost and higher stability. There are different types of supports used to carry MIP materials, mostly of these made of gold, favourably assembled on a Screen Printed Electrode (SPE) strategy. For this work a new kind of support for the sensing layer was developed: conductive paper. This support was made by modifying first cellulose paper with paraffin wax (to make it waterproof), and casting a carbon-ink on it afterwards, to turn it conductive. The SPAM approach previously reported in1 was employed herein to assemble to MIP sensing material on the conductive paper. The selected charged monomers were (vinylbenzyl) trimethlammonium chloride (positive charge) or vinylbenzoic acid (negative charge), used to generate binding positions with single-type charge (positive or negative). The non-specific binding area of the MIP layer was assembled by chronoamperometry-assisted polymerization (at 1 V, for 60, 120 or 180 seconds) of vinylbenzoate, cross-linked with ethylene glycol vinyl ether. The BSA biomolecules lying within the polymeric matrix were removed by Proteinase K action. All preparation stages of the MIP assembly were followed by FTIR, Raman spectroscopy and, electrochemical analysis. In general, the best results were obtained for longer polymerization times and positively charged binding sites (which was consistent with a negatively-charged protein under physiological pH, as BSA). Linear responses against BSA concentration ranged from 0.005 to 100 mg/mL, in PBS buffer standard solutions. The sensor was further calibrated in standard solutions that were prepared in synthetic or real urine, and the analytical response became more sensitive and stable. Compared to the literature, the detection capability of the developed device is better than most of the reported electrodes. Overall, the simplicity, low cost and good analytical performance of the BSA SPE device, prepared with positively charged binding positions, seems a suitable approach for practical application in clinical context. Further studies with real samples are required, as well as gathering with electronic-supporting devices to allow on-site readings.

Effective swimmer’s action during the grab start technique

The external forces applied in swimming starts have been often studied, but using direct analysis and simple interpretation data processes. This study aimed to develop a tool for vertical and horizontal force assessment based on the swimmers' propulsive and structural forces (passive forces due to dead weight) applied during the block phase. Four methodological pathways were followed: the experimented fall of a rigid body, the swimmers' inertia effect, the development of a mathematical model to describe the outcome of the rigid body fall and its generalization to include the effects of the inertia, and the experimental swimmers' starting protocol analysed with the inclusion of the developed mathematical tool. The first three methodological steps resulted in the description and computation of the passive force components. At the fourth step, six well-trained swimmers performed three 15 m maximal grab start trials and three-dimensional (3D) kinetic data were obtained using a six degrees of freedom force plate. The passive force contribution to the start performance obtained from the model was subtracted from the experimental force due to the swimmers resulting in the swimmers' active forces. As expected, the swimmers' vertical and horizontal active forces accounted for the maximum variability contribution of the experimental forces. It was found that the active force profile for the vertical and horizontal components resembled one another. These findings should be considered in clarifying the active swimmers' force variability and the respective geometrical profile as indicators to redefine steering strategies.