A NCRF 22 – Contabilização dos subsídios do governo e implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada pelo Doutor José de Campos Amorim

Betão betuminoso com betume anti-querosene Formulação, aplicação e comportamento

Mestrado em Engenharia Geotécnica e Geoambiente

Is there a need for attenuation correction in the 99mTc-DMSA scans on pediatric patients?

Introduction: The quantification of th e differential renal function in adults can be difficult due to many factors - on e of the se is the variances in kidney depth and the attenuation related with all the tissue s between the kidney and the camera. Some authors refer that t he lower attenuation i n p ediatric patients makes unnecessary the use of attenuation correction algorithms. This study will com pare the values of differential renal function obtained with and with out attenuation correction techniques . Material and Methods: Images from a group consisting of 15 individuals (aged 3 years +/ - 2) were used and two attenuation correction method s were applied – Tonnesen correction factors and the geometric mean method . The mean time of acquisition (time post 99m Tc - DMSA administration) was 3.5 hours +/ - 0.8h. Results: T he absence of any method of attenuation correction apparently seems to lead to consistent values that seem to correlate well with the ones obtained with the incorporation of methods of attenuation correction . The differences found between the values obtained with and without attenuation correction were not significant. Conclusion: T he decision of not doing any kind of attenuation correction method can apparently be justified by the minor differences verified on the relative kidney uptake values. Nevertheless, if it is recognized that there is a need for a really accurate value of the relative kidney uptake, then an attenuation correction method should be used.

Realidade aumentada aplicada ao processo de ensino/aprendizagem. Estudo de caso.

Nas últimas décadas temos assistido a um avanço tecnológico a todos os níveis mas com particular incidência ao nível do hardware e dos dispositivos móveis. Estes tornaram-­‐se cada vez mais leves e mais baratos, e transferiram-­‐se do escritório para o carro, para os equipamentos e para os utensílios. A quantidade de informação (digital) disponível no meio envolvente aumentou de forma exponencial exigindo uma resposta tecnológica com o intuito de melhorar/facilitar o seu acesso e assimilação. É aqui que surge o conceito de Realidade Aumentada a funcionar como uma ponte de ligação entre o real e o digital convidando a novos modelos de interacção com o utilizador. A sua incorporação visa essencialmente tornar os sistemas mais usáveis diminuindo a carga cognitiva inerente à sua utilização. Este trabalho apresenta um estudo de caso, propondo um modelo para a construção de um Objecto de Aprendizagem com recurso a Realidade Aumentada especificamente para a área da saúde. O problema identificado nesta dissertação procura investigar se a integração de técnicas de Realidade Aumentada combinadas com técnicas multimédia e outros materiais convencionais podem contribuir para uma maior motivação e percepção cooperando para a construção de conhecimento.

A B-learning strategy for Therapeutics at the Bachelor Level

Background Information:The incorporation of distance learning activities by institutions of higher education is considered an important contribution to create new opportunities for teaching at both, initial and continuing training. In Medicine and Nursing, several papers illustrate the adaptation of technological components and teaching methods are prolific, however, when we look at the Pharmaceutical Education area, the examples are scarce. In that sense this project demonstrates the implementation and assessment of a B-Learning Strategy for Therapeutics using a “case based learning” approach. Setting: Academic Pharmacy Methods:This is an exploratory study involving 2nd year students of the Pharmacy Degree at the School of Allied Health Sciences of Oporto. The study population consists of 61 students, divided in groups of 3-4 elements. The b-learning model was implemented during a time period of 8 weeks. Results:A B-learning environment and digital learning objects were successfully created and implemented. Collaboration and assessment techniques were carefully developed to ensure the active participation and fair assessment of all students. Moodle records show a consistent activity of students during the assignments. E-portfolios were also developed using Wikispaces, which promoted reflective writing and clinical reasoning. Conclusions:Our exploratory study suggests that the “case based learning” method can be successfully combined with the technological components to create and maintain a feasible online learning environment for the teaching of therapeutics.

An integrated recycling approach for GFRP pultrusion wastes: recycling and reuse assessment into new composite materials using Fuzzy Boolean Nets

In this study, efforts were made in order to put forward an integrated recycling approach for the thermoset based glass fibre reinforced polymer (GPRP) rejects derived from the pultrusion manufacturing industry. Both the recycling process and the development of a new cost-effective end-use application for the recyclates were considered. For this purpose, i) among the several available recycling techniques for thermoset based composite materials, the most suitable one for the envisaged application was selected (mechanical recycling); and ii) an experimental work was carried out in order to assess the added-value of the obtained recyclates as aggregates and reinforcement replacements into concrete-polymer composite materials. Potential recycling solution was assessed by mechanical behaviour of resultant GFRP waste modified concrete-polymer composites with regard to unmodified materials. In the mix design process of the new GFRP waste based composite material, the recyclate content and size grade, and the effect of the incorporation of an adhesion promoter were considered as material factors and systematically tested between reasonable ranges. The optimization process of the modified formulations was supported by the Fuzzy Boolean Nets methodology, which allowed finding the best balance between material parameters that maximizes both flexural and compressive strengths of final composite. Comparing to related end-use applications of GFRP wastes in cementitious based concrete materials, the proposed solution overcome some of the problems found, namely the possible incompatibilities arisen from alkalis-silica reaction and the decrease in the mechanical properties due to high water-cement ratio required to achieve the desirable workability. Obtained results were very promising towards a global cost-effective waste management solution for GFRP industrial wastes and end-of-life products that will lead to a more sustainable composite materials industry.

Re-use assessment of thermoset composite wastes as aggregate and filler replacement for concrete-polymer composite materials: a case study regarding GFRP pultrusion wastes

Glass fibre-reinforced plastics (GFRP), nowadays commonly used in the construction, transportation and automobile sectors, have been considered inherently difficult to recycle due to both the cross-linked nature of thermoset resins, which cannot be remoulded, and the complex composition of the composite itself, which includes glass fibres, polymer matrix and different types of inorganic fillers. Hence, to date, most of the thermoset based GFRP waste is being incinerated or landfilled leading to negative environmental impacts and additional costs to producers and suppliers. With an increasing awareness of environmental matters and the subsequent desire to save resources, recycling would convert an expensive waste disposal into a profitable reusable material. In this study, the effect of the incorporation of mechanically recycled GFRP pultrusion wastes on flexural and compressive behaviour of polyester polymer mortars (PM) was assessed. For this purpose, different contents of GFRP recyclates (0%, 4%, 8% and 12%, w/w), with distinct size grades (coarse fibrous mixture and fine powdered mixture), were incorporated into polyester PM as sand aggregates and filler replacements. The effect of the incorporation of a silane coupling agent was also assessed. Experimental results revealed that GFRP waste filled polymer mortars show improved mechanical behaviour over unmodified polyester based mortars, thus indicating the feasibility of GFRP waste reuse as raw material in concrete-polymer composites.

Mix design process of polyester polymer mortars modified with recycled GFRP waste materials

In this study, the effect of incorporation of recycled glass fibre reinforced plastics (GFRP) waste materials, obtained by means of shredding and milling processes, on mechanical behaviour of polyester polymer mortars (PM) was assessed. For this purpose, different contents of GFRP recyclates, between 4% up to 12% in weight, were incorporated into polyester PM materials as sand aggregates and filler replacements. The effect of the addition of a silane coupling agent to resin binder was also evaluated. Applied waste material was proceeding from the shredding of the leftovers resultant from the cutting and assembly processes of GFRP pultrusion profiles. Currently, these leftovers as well as non-conform products and scrap resulting from pultrusion manufacturing process are landfilled, with additional costs to producers and suppliers. Hence, besides the evident environmental benefits, a viable and feasible solution for these wastes would also conduct to significant economic advantages. Design of experiments and data treatment were accomplish by means of full factorial design approach and analysis of variance ANOVA. Experimental results were promising toward the recyclability of GFRP waste materials as partial replacement of aggregates and reinforcement for PM materials, with significant improvements on mechanical properties of resultant mortars with regards to waste-free formulations.

Replica management in real-time Ada 95 applications

In this paper, we present some of the fault tolerance management mechanisms being implemented in the Multi-μ architecture, namely its support for replica non-determinism. In this architecture, fault tolerance is achieved by node active replication, with software based replica management and fault tolerance transparent algorithms. A software layer implemented between the application and the real-time kernel, the Fault Tolerance Manager (FTManager), is the responsible for the transparent incorporation of the fault tolerance mechanisms The active replication model can be implemented either imposing replica determinism or keeping replica consistency at critical points, by means of interactive agreement mechanisms. One of the Multi-μ architecture goals is to identify such critical points, relieving the underlying system from performing the interactive agreement in every Ada dispatching point.

Ibuprofen-loaded poly(trimethylene carbonate-co-ϵ- caprolactone) electrospun fibres for nerve regeneration

The development of scaffolds that combine the delivery of drugs with the physical support provided by electrospun fibres holds great potential in the field of nerve regeneration. Here it is proposed the incorporation of ibuprofen, a well-known non-steroidal anti-inflammatory drug, in electrospun fibres of the statistical copolymer poly(trimethylene carbonate-co-ε-caprolactone) [P(TMC-CL)] to serve as a drug delivery system to enhance axonal regeneration in the context of a spinal cord lesion, by limiting the inflammatory response. P(TMC-CL) fibres were electrospun from mixtures of dichloromethane (DCM) and dimethylformamide (DMF). The solvent mixture applied influenced fibre morphology, as well as mean fibre diameter, which decreased as the DMF content in solution increased. Ibuprofen-loaded fibres were prepared from P(TMC-CL) solutions containing 5% ibuprofen (w/w of polymer). Increasing drug content to 10% led to jet instability, resulting in the formation of a less homogeneous fibrous mesh. Under the optimized conditions, drug-loading efficiency was above 80%. Confocal Raman mapping showed no preferential distribution of ibuprofen in P(TMC-CL) fibres. Under physiological conditions ibuprofen was released in 24h. The release process being diffusion-dependent for fibres prepared from DCM solutions, in contrast to fibres prepared from DCM-DMF mixtures where burst release occurred. The biological activity of the drug released was demonstrated using human-derived macrophages. The release of prostaglandin E2 to the cell culture medium was reduced when cells were incubated with ibuprofen-loaded P(TMC-CL) fibres, confirming the biological significance of the drug delivery strategy presented. Overall, this study constitutes an important contribution to the design of a P(TMC-CL)-based nerve conduit with anti-inflammatory properties.