Classe 2: contas a receber e a pagar

Este livro representa um contributo do maior relevo para percepção e aplicação das regras referentes a esta específica parte do Sistema Contabilístico. O rigoroso tratamento contabilístico destas contas é de vital importância para uma gestão empresarial prudente, responsável e, especialmente na actual situação indistinta, deve merecer atenções redobradas. A obra é enriquecida com 11 esquemas, comparações com o POC - Plano Oficial de Contabilidade e comentários fiscais. Contém ainda perspectivas práticas e casos do dia-a-dia com que os profissionais das contas se debatem com frequência. Uma obra de ensinamentos e consulta para estudantes de Contabilidade, Técnicos Oficiais de Contas, Revisores Oficiais de Contas e todos aqueles que se interessam por estas matérias. Com Apresentação de Fernando Santos, presidente da APECA.

Classe 1: meios financeiros líquidos

Uma obra de leitura obrigatória para a compreensão da importância dos meios financeiros líquidos e um importante auxiliar para a aplicação prática das questões doutrinalmente previstas. O livro inclui um conjunto de aplicações práticas que ilustram uma aplicação diária da Contabilidade no quotidiano das empresas e empresários. A grande experiencia não só da academia contabilística, mas também da vida prática da contabilidade do autor da obra, é garantia do seu valor e da sensibilização que os académicos e os práticos da contabilidade têm do grande desafio que a todos foi colocado com a introdução do SNC na organização contabilística portuguesa

Classe 3: inventários e activos biológicos

Estrutura da obra: Índice de quadros - Lista de abreviaturas - Apresentação - Introdução - Classe 3 – inventários e activos biológicos - Normas relevantes - Reconhecimento - Comparação SNC vs. Poc - Detalhe das contas; Contratos de construção - Auditoria aos inventários e activos biológicos -Conclusão

Monitorização do adoçante ciclamato de sódio através de sensor óptico

O presente trabalho pretendeu desenvolver e testar um sensor óptico para detectar ciclamato de sódio, um adoçante artificial utilizado nas bebidas em geral. A primeira abordagem neste sentido baseou-se na preparação de um sensor óptico através da formação de complexos corados entre o ciclamato e várias espécies metálicas, nomeadamente Hg(II), Ba(II), Fe(II), Ag(II), Pb(II), Cd(II), Mn (II), Ni(II), Cu(II), Co(II), Sn(II) e Mg(II). Perante a ausência de resultados satisfatórios optou-se por explorar a acção do ciclamato de sódio na transferência/partilha de um corante entre duas fases líquidas imiscíveis. As fases líquidas utilizadas foram a água e o clorofórmio. Testaram-se várias famílias de corantes mas só uma classe se mostrou com as características apropriadas para o objectivo pretendido. Dentro dessa família de corantes, seleccionou-se aquele que, à partida, garantiu o melhor desempenho. O sensor foi testado em diferentes condições de pH e também na presença de potenciais interferentes de forma a estabelecer as melhores condições de utilização. O método mostrou-se bastante simples de executar, rápido na obtenção de resultados e com boas características para ser avaliado visualmente, mas sempre de acordo com os critérios de objectividade que um trabalho deste tipo requer. Além o disso permitiu ser calibrado de uma forma rápida e simples, características essenciais para a aplicação deste método na despistagem de ciclamato em análises de rotina. O método desenvolvido foi ainda aplicado à análise de vinho dopado com diferentes concentrações de ciclamato de sódio. Destes testes verificou-se a necessidade de optimização do método através da introdução de outras substâncias na fase não aquosa diminuindo a vulnerabilidade do sensor a outros interferentes. Como conclusão, o método correspondeu às expectativas, mostrando-se viável para aplicação à análise de vinhos, ainda com uma margem significativa de desenvolvimento no sentido de o tornar mais fiável e preciso.

Voltammetric oxidation of drugs of abuse II. Codeine and metabolites

The oxidation of codeine on glassy carbon electrodes has been studied in detail using differential pulse voltammetry. The results obtained using a glassy carbon electrode clearly show a much more complex oxidation mechanism than that previously reported when platinum and gold electrodes were used. To clarify the codeine oxidative profile, several metabolites and analogues of this alkaloid, codeine N-oxide, norcodeine, dihydrocodeine, acetylcodeine and 6- chlorodesoxycodeine, were synthesized and studied. It was deduced that the anodic waves observed in codeine oxidation are related to the presence of methoxy, hydroxy and tertiary amine groups. Due to the similarity of potentials at which these oxidative processes take place, at some pHs an overlap of peaks occurs and only one anodic wave is observed.

Removal of Cd(II), Zn(II) and Pb(II) from aqueous solutions by brown marine macro algae: kinetic modelling

Specific marine macro algae species abundant at the Portuguese coast (Laminaria hyperborea, Bifurcaria bifurcata, Sargassum muticum and Fucus spiralis) were shown to be effective for removing toxic metals (Cd(II), Zn(II) and Pb(II)) from aqueous solutions. The initial metal concentrations in solution were about 75–100 mg L−1. The observed biosorption capacities for cadmium, zinc and lead ions were in the ranges of 23.9–39.5, 18.6–32.0 and 32.3–50.4 mg g−1, respectively. Kinetic studies revealed that the metal uptake rate was rather fast, with 75% of the total amount occurring in the first 10 min for all algal species. Experimental data were well fitted by a pseudo-second order rate equation. The contribution of internal diffusion mechanism was significant only to the initial biosorption stage. Results indicate that all the studied macro algae species can provide an efficient and cost-effective technology for eliminating heavy metals from industrial effluents.

Optimization of Cu(II) biosorption onto ascophyllum nodosum by factorial design methodology

A Box–Behnken factorial design coupled with surface response methodology was used to evaluate the effects of temperature, pH and initial concentration in the Cu(II) sorption process onto the marine macroalgae Ascophyllum nodosum. The effect of the operating variables on metal uptake capacitywas studied in a batch system and a mathematical model showing the influence of each variable and their interactions was obtained. Study ranges were 10–40ºC for temperature, 3.0–5.0 for pH and 50–150mgL−1 for initial Cu(II) concentration. Within these ranges, the biosorption capacity is slightly dependent on temperature but markedly increases with pH and initial concentration of Cu(II). The uptake capacities predicted by the model are in good agreement with the experimental values. Maximum biosorption capacity of Cu(II) by A. nodosum is 70mgg−1 and corresponds to the following values of those variables: temperature = 40ºC, pH= 5.0 and initial Cu(II) concentration = 150mgL−1.

Soil remediation time to achieve clean-up goals II: influence of natural organic matter and water contents

This work reports a relatively rapid procedure for the forecasting of the remediation time (RT) of sandy soils contaminated with cyclohexane using vapour extraction. The RT estimated through the mathematical fitting of experimental results was compared with that of real soils. The main objectives were: (i) to predict the RT of soils with natural organic matter (NOM) and water contents different from those used in experiments; and (ii) to analyse the time and efficiency of remediation, and the distribution of contaminants into the soil matrix after the remediation process, according to the soil contents of: (ii1) NOM; and (ii2) water. For sandy soils with negligible clay contents, artificially contaminated with cyclohexane before vapour extraction, it was concluded that: (i) if the NOM and water contents belonged to the range of the prepared soils, the RT of real soils could be predicted with relative differences not higher than 12%; (ii1) the increase of NOM content from 0% to 7.5% increased the RT (1.8–13 h) and decreased the remediation efficiency (RE) (99–90%) and (ii2) the increase of soil water content from 0% to 6% increased the RT (1.8–4.9 h) and decreased the RE (99–97%). NOM increases the monolayer capacity leading to a higher sorption into the solid phase. Increasing of soil water content reduces the mass transfer coefficient between phases. Concluding, NOM and water contents influence negatively the remediation process, turning it less efficient and more time consuming, and consequently more expensive.

Optical fiber sensor for Hg(II) based on carbon dots

An optical fiber sensor for Hg(II) in aqueous solution based on sol–gel immobilized carbon dots nanoparticles functionalized with PEG200 and N-acetyl-l-cysteine is described. This sol–gel method generated a thin (about 750 nm), homogenous and smooth (roughness of 2.7±0.7 a˚ ) filmthat immobilizes the carbon dots and allows reversible sensing of Hg(II) in aqueous solution. A fast (less than 10 s), reversible and stable (the fluorescence intensity measurements oscillate less than 1% after several calibration cycles) sensor system was obtained. The sensor allow the detection of submicron molar concentrations of Hg(II) in aqueous solution. The fluorescence intensity of the immobilized carbon dots is quenched by the presence of Hg(II) with a Stern-Volmer constant (pH = 6.8) of 5.3×105M−1.

Adding value [valorization] to tannery fleshings: part II – effect of protein hydrolysates on leather dyeing

The tanning industry generates a high quantity of solid wastes. Therefore, there is a need to create valorization [added value] options for these wastes. The main objective of the present work was to study the effect of protein hydrolysates (HP) prepared from fleshings on leather dyeing. During previous studies it was found that the application of HP products, obtained from fleshings, in leather retannage intensified the colour of crust leather. In this work the CIELAB colour system was used to evaluate the effect of HP on retannage processes. The main conclusions of this study were: (i) HP can be used instead of a dicyanodiamide resin (Fortan DC) if the colour parameters of the standard procedure are to be maintained, and (ii) the replacement of an acrylic resin (Fortan A40) by glutaraldehyde-modified HP (GHP) results in a darker skin, and can therefore be interesting for the reduction of the quantity of dye used.

Interlaminar fracture characterization of a carbon-epoxy composite in pure mode II

The interlaminar fracture toughness in pure mode II (GIIc) of a Carbon-Fibre Reinforced Plastic (CFRP) composite is characterized experimentally and numerically in this work, using the End-Notched Flexure (ENF) fracture characterization test. The value of GIIc was extracted by a new data reduction scheme avoiding the crack length measurement, named Compliance-Based Beam Method (CBBM). This method eliminates the crack measurement errors, which can be non-negligible, and reflect on the accuracy of the fracture energy calculations. Moreover, it accounts for the Fracture Process Zone (FPZ) effects. A numerical study using the Finite Element Method (FEM) and a triangular cohesive damage model, implemented within interface finite elements and based on the indirect use of Fracture Mechanics, was performed to evaluate the suitability of the CBBM to obtain GIIc. This was performed comparing the input values of GIIc in the numerical models with the ones resulting from the application of the CBBM to the numerical load-displacement (P-) curve. In this numerical study, the Compliance Calibration Method (CCM) was also used to extract GIIc, for comparison purposes.

European Union emissions trading scheme impact on the Spanish electricity price during phase II and phase III implementation

The European Union Emissions Trading Scheme (EU ETS) is a cornerstone of the European Union's policy to combat climate change and its key tool for reducing industrial greenhouse gas emissions cost-effectively. The purpose of the present work is to evaluate the influence of CO2 opportunity cost on the Spanish wholesale electricity price. Our sample includes all Phase II of the EU ETS and the first year of Phase III implementation, from January 2008 to December 2013. A vector error correction model (VECM) is applied to estimate not only long-run equilibrium relations, but also short-run interactions between the electricity price and the fuel (natural gas and coal) and carbon prices. The four commodities prices are modeled as joint endogenous variables with air temperature and renewable energy as exogenous variables. We found a long-run relationship (cointegration) between electricity price, carbon price, and fuel prices. By estimating the dynamic pass-through of carbon price into electricity price for different periods of our sample, it is possible to observe the weakening of the link between carbon and electricity prices as a result from the collapse on CO2 prices, therefore compromising the efficacy of the system to reach proposed environmental goals. This conclusion is in line with the need to shape new policies within the framework of the EU ETS that prevent excessive low prices for carbon over extended periods of time.

Radar Based Collision detection developments on USV ROAZ II

This work presents the integration of obstacle detection and analysis capabilities in a coherent and advanced C&C framework allowing mixed-mode control in unmanned surface systems. The collision avoidance work has been successfully integrated in an operational autonomous surface vehicle and demonstrated in real operational conditions. We present the collision avoidance system, the ROAZ autonomous surface vehicle and the results obtained at sea tests. Limitations of current COTS radar systems are also discussed and further research directions are proposed towards the development and integration of advanced collision avoidance systems taking in account the different requirements in unmanned surface vehicles.