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.

Mechanical characterization of polyhydroxyalkanoate and poly (lactic acid) blends

In this work, the mechanical behavior of polyhyroxyalkanoate (PHA)/poly(lactic acid) (PLA) blends is investigated in a wide range of compositions. The mechanical properties can be optimized by varying the PHA contents of the blend. The flexural and tensile properties were estimated by different models: the rule of mixtures, Kerner–Uemura–Takayanagi (KUT) model, Nicolai–Narkis model and Béla–Pukánsky model. This study was aimed at investigating the adhesion between the two material phases. The results anticipate a good adhesion between both phases. Nevertheless, for low levels of incorporation of PHA (up to 30%), where PLA is expectantly the matrix, the experimental data seem to deviate from the perfect adhesion models, suggesting a decrease in the adhesion between both polymeric phases when PHA is the disperse phase. For the tensile modulus, a linear relationship is found, following the rules of mixtures (or a KUT model with perfect adhesion between phases) denoting a good adhesion between the phases over the composition range. The incorporation of PHA in the blend leads to a decrease in the flexural modulus but, at the same time, increases the tensile modulus. The impact energy of the blends varies more than 157% over the entire composition. For blends with PHA weight fraction lower than 50%, the impact strength of the blend is higher than the pure base polymers. The highest synergetic effect is found when the PLA is the matrix and the PHA is the disperse phase for the blend PHA/PLA of 30/70. The second maximum is found for the inverse composition of 70/30. PLA has a heat-deflection temperature (HDT) substantially lower than PHA. For the blends, the HDT increases with the increment in the percentage of the incorporation of PHA. With up to 50% PHA (PLA as matrix), the HDT is practically constant and equal to PLA value. Above this point (PHA matrix), the HDT of the polymer blends increases linearly with the percentage of addition of PHA.

Incorporating sustainability into a chemical company’s modus operandi

The intent of this dissertation is to review relevant existing management systems and chemical industry initiatives to identify synergies, overlaps and gaps with Sustainability best practices, to map the barriers to the incorporation of Sustainability and formulate recommendations to facilitate execution of Sustainability practices within existing management systems. A chemical industry Sustainability survey was conducted through APEQ, the Portuguese association of chemical companies, which constitutes the first baseline on the topic for this national industry association. The commonly used international standards and the Responsible Care® (RC) initiative were cross-referenced against the United Nations Global Compact Assessment Tool. Guidance on how to incorporate Sustainability into a company‘s modus operandi was collapsed into Sustainability Playbooks. The survey revealed that 73% of the APEQ member companies that participated in the survey have a Sustainability Plan. Both large and small/medium APEQ member companies see the market not willing to pay extra for ‗greener‘ products as one of the main barriers. APEQ large enterprise see complexity of implementation and low return on investment as the other most significant barriers while small/medium enterprise respond that the difficulty to predict customer sustainability needs is the other most significant barrier. Amongst many other insights from this survey reported to APEQ, Life Cycle Assessment practices were found to have a low level of implementation and were also considered of low importance, thus identifying a very important opportunity in Sustainability practices to be addressed by APEQ. Two hundred and seventy three assessment points from United Nations Global Compact Assessment Tool plus five additional items were cross-referenced with international standard requirements. With the authorization of the intellectual property owners, the United Nations Global Compact Assessment Tool was modified to introduce actionable recommendations for each gap identified by management standard. This tool was automated to output specific recommendations for 63 possible combinations after simply selecting from a list of commonly used management standards and the RC initiative. Finally this modified tool was introduced into Playbooks for Incorporation of Sustainability at two levels: a ―Get Started Playbook‖ for beginners or small/medium size enterprise and an ―Advanced Playbook‖ as a second advancement stage or for large enterprise.

Gestão de instalações eléctricas para optimização do desempenho, eficiência e qualidade de energia em grandes edifícios com integração de Miniprodução

As alterações climáticas e as emissões de CO2 são questões que suscitam a nível internacional e nacional o desenvolvimento de estratégias que atenuem os seus impactes. A Eficiência Energética (EE) é essencial para que num futuro próximo não haja impactes significativos no meio ambiente devido a elevado e ineficiente consumo energético. A União Europeia (UE) e Portugal têm desenvolvido políticas e programas que estimulam a eficiência energética, bem como a diminuição de gases com efeito de estufa (GEE) e a promoção da utilização de fontes de energia renovável. Por outro lado vivemos numa sociedade que passa cerca de 80% do seu tempo em edifícios e, nestes, é consumida 40% da energia mundial. Com uma dependência energética superior a 80%, Portugal tem vindo a apostar, nos últimos anos, em fontes de energia renovável. Esta aposta serve como substituição de fontes, mas não leva directamente à redução de consumos. A redução da factura de energia só pode ser atingida com uma maior eficiência energética e melhores práticas de gestão de energia em edifícios, transportes e industria. Esta dissertação centra-se especificamente num conjunto de edifícios públicos, património municipal da autarquia de Matosinhos, cujo modelo de fornecimento da energia eléctrica é passível de análise crítica no sentido de uma optimização radical ao nível da concepção da rede e exploração, com consequente redução de custos ao nível da facturação. Esta nova metodologia de exploração e gestão de sistemas eléctricos incidirá na criação de um “campus” energético autárquico resultante do novo layout da rede e respectivo fornecimento de energia a partir da rede de distribuição pública. O estudo permitirá fornecer ferramentas fundamentais para a gestão municipal e empresarial ao nível da sustentabilidade energética nos edifícios públicos com abrangência aos serviços empresariais. De referir que a gestão das instalações eléctricas para optimização do desempenho, eficiência e qualidade de energia é aplicável aos 308 municípios nacionais com relevância para as empresas que apresentam consumos significativos nos seus edifícios. Enquanto funcionário da Câmara Municipal de Matosinhos, este município foi uma escolha natural como referência, na análise da relação existente entre a administração local e a gestão da energia. Para ajudar à análise foi efectuado um benchmarketing a cinco edifícios municipais: Edifício dos Paços do Concelho, Biblioteca Municipal Florbela Espanca, Palacete Visconde Trevões, ex-Edifício dos SMAS e Edifício do ex-Tribunal, visando potenciar a correcta gestão de energia destes edifícios por parte das entidades que os gerem, perante novas oportunidades de melhoria e soluções encontradas. Como contributo às metas impostas pela Directiva 2009/28/CE para 2020, a qual prevê uma redução de 20% no consumo final de energia através da eficiência energética, a incorporação de 20% de energia renovável no consumo energético global e a consequente redução em 20% da emissão de GEE, é apresentado um estudo ao nível de um parque fotovoltaico com a componente técnica e económica.

Mechanical behaviour analysis of polyester polymer mortars modified with recycled GFRP waste materials

In this study the effect of incorporation of recycled glass-fibre reinforced polymer (GFRP) waste materials, obtained by means of milling processes, on mechanical behaviour of polyester polymer mortars was assessed. For this purpose, different contents of recycled GFRP waste powder and fibres, with distinct size gradings, were incorporated into polyester based mortars as sand aggregates and filler replacements. Flexural and compressive loading capacities were evaluated and found better than unmodified polymer mortars. GFRP modified polyester based mortars also show a less brittle behaviour, with retention of some loading capacity after peak load. Obtained results highlight the high potential of recycled GFRP waste materials as efficient and sustainable reinforcement and admixture for polymer concrete and mortars composites, constituting an emergent waste management solution.

Optimization process of polyester polymer mortars modified with recycled GFRP waste aggregates – application of factorial experiment design-

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: cross-linked nature of thermoset resins, which cannot be remolded, and complex composition of the composite itself, which includes glass fibres, matrix and different types of inorganic fillers. Presently, most of the GFRP waste is landfilled leading to negative environmental impacts and supplementary added costs. 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. There are several methods to recycle GFR thermostable materials: (a) incineration, with partial energy recovery due to the heat generated during organic part combustion; (b) thermal and/or chemical recycling, such as solvolysis, pyrolisis and similar thermal decomposition processes, with glass fibre recovering; and (c) mechanical recycling or size reduction, in which the material is subjected to a milling process in order to obtain a specific grain size that makes the material suitable as reinforcement in new formulations. This last method has important advantages over the previous ones: there is no atmospheric pollution by gas emission, a much simpler equipment is required as compared with ovens necessary for thermal recycling processes, and does not require the use of chemical solvents with subsequent environmental impacts. In this study the effect of incorporation of recycled GFRP waste materials, obtained by means of milling processes, on mechanical behavior of polyester polymer mortars was assessed. For this purpose, different contents of recycled GFRP waste materials, with distinct size gradings, were incorporated into polyester polymer mortars as sand aggregates and filler replacements. The effect of GFRP waste treatment with silane coupling agent was also assessed. Design of experiments and data treatment were accomplish by means of factorial design and analysis of variance ANOVA. The use of factorial experiment design, instead of the one factor at-a-time method is efficient at allowing the evaluation of the effects and possible interactions of the different material factors involved. Experimental results were promising toward the recyclability of GFRP waste materials as polymer mortar aggregates, without significant loss of mechanical properties with regard to non-modified polymer mortars.