A Adoção do sistema de normalização contabilística e o seu impacto nas demonstrações financeiras

Dissertação para a obtenção do grau de mestre em Contabilidade e Finanças

O investimento em capital humano e a criação de valor nas empresas: uma aplicação às unidades hospitares E.P.E. portuguesas

Orientadora: Prof. Doutora Ana Maria Alves Bandeira Co-orientadora: Prof. Doutora Patrícia Alexandra Gregório Ramos

Geostatistical Mapping of Outfall Plume Dispersion Data gathered with an autonomous underwater vehicle

The main purpose of this study was to examine the applicability of geostatistical modeling to obtain valuable information for assessing the environmental impact of sewage outfall discharges. The data set used was obtained in a monitoring campaign to S. Jacinto outfall, located off the Portuguese west coast near Aveiro region, using an AUV. The Matheron’s classical estimator was used the compute the experimental semivariogram which was fitted to three theoretical models: spherical, exponential and gaussian. The cross-validation procedure suggested the best semivariogram model and ordinary kriging was used to obtain the predictions of salinity at unknown locations. The generated map shows clearly the plume dispersion in the studied area, indicating that the effluent does not reach the near by beaches. Our study suggests that an optimal design for the AUV sampling trajectory from a geostatistical prediction point of view, can help to compute more precise predictions and hence to quantify more accurately dilution. Moreover, since accurate measurements of plume’s dilution are rare, these studies might be very helpful in the future for validation of dispersion models.

Sinergia extensora do membro superior no movimento de alcance. Capacidade de placing do polegar

Objetivo: avaliar as modificações ocorridas no âmbito da sequência de ativação o da sinergia extensora do MS e na sua influência sobre a capacidade de placing do polegar face à aplicação de um programa de intervenção em fisioterapia. Pretendeu-se também verificar as repercussões ao nível da participação dos indivíduos nas AVD`s. Metodologia: esta série de estudos de casos foi constituída por dois indivíduos com modificações nas componentes neuromotoras de movimento após AVE predominantes no MS. A avaliação dois indivíduos foi realizada em dois momentos PRE e POST separados por um período de intervenção de cerca de quinze semanas. Em cada momento de avaliação foi aplicada a F-MAMR, foi recolhido sinal electromiográfico dos músculos GD, DP, TLONG, TLAT e ABDPOL durante o movimento de alcance e usaram-se seis itens da CIF selecionadas de acordo com as necessidades sentidas. No momento PRE aplicou-se a MMSE para detetar défices cognitivos que interferissem com o processo de avaliação e de intervenção. O programa de intervenção foi individualizado e devidamente ajustado aos indivíduos, procurando que estes mantivessem um papel ativo durante a reabilitação. Esta foi realizada com a frequência de três vezes por semana e cada sessão teve cerca de quarenta e cinco minutos de trabalho ativo. Resultados: encontraram-se modificações na sequência de ativação muscular nos dois indivíduos e entre os indivíduos nos dois momentos de avaliação, nomeadamente no tempo de ativação muscular. O ABDPOL modificou o tempo em que iniciou atividade muscular e passou a recrutar atividade quase simultaneamente ao início do movimento da mão, verificando-se uma influência positiva da sinergia extensora do MS na capacidade de placing do polegar. Verificaram-se resultados positivos no estado sensório-motor do MS e na capacidade do indivíduo em participar em diversas AVD`s selecionadas de acordo com as necessidades. Conclusão: este estudo parece apontar para uma influência positiva nas modificações do nível de atividade da sinergia extensora do MS e na influência desta sobre a capacidade de placing do polegar durante o movimento de alcance, face a um programa de intervenção. Este estudo parece apontar também para uma influência positiva sobre a capacidade do indivíduo em participar em AVD`s selecionadas para a avaliação de acordo com necessidades sentidas.

VirtualECare: group decision supported by idea generation and argumentation

In the last years there has been a considerable increase in the number of people in need of intensive care, especially among the elderly, a phenomenon that is related to population ageing (Brown 2003). However, this is not exclusive of the elderly, as diseases as obesity, diabetes, and blood pressure have been increasing among young adults (Ford and Capewell 2007). As a new fact, it has to be dealt with by the healthcare sector, and particularly by the public one. Thus, the importance of finding new and cost effective ways for healthcare delivery are of particular importance, especially when the patients are not to be detached from their environments (WHO 2004). Following this line of thinking, a VirtualECare Multiagent System is presented in section 2, being our efforts centered on its Group Decision modules (Costa, Neves et al. 2007) (Camarinha-Matos and Afsarmanesh 2001).On the other hand, there has been a growing interest in combining the technological advances in the information society - computing, telecommunications and knowledge – in order to create new methodologies for problem solving, namely those that convey on Group Decision Support Systems (GDSS), based on agent perception. Indeed, the new economy, along with increased competition in today’s complex business environments, takes the companies to seek complementarities, in order to increase competitiveness and reduce risks. Under these scenarios, planning takes a major role in a company life cycle. However, effective planning depends on the generation and analysis of ideas (innovative or not) and, as a result, the idea generation and management processes are crucial. Our objective is to apply the GDSS referred to above to a new area. We believe that the use of GDSS in the healthcare arena will allow professionals to achieve better results in the analysis of one’s Electronically Clinical Profile (ECP). This attainment is vital, regarding the incoming to the market of new drugs and medical practices, which compete in the use of limited resources.

A performance e o desfazimento do logocentrismo nas artes cénicas

Neste artigo, pretende-se analisar a performance como um gênero artístico que exige uma reflexão em torno do ritual e das transposições dos atos cotidianos para o campo da arte, mas principalmente como uma manifestação que implica a inevitável consideração de que é um recurso cênico não mais calcado na palavra, funcionando como fator determinante para o teatro pós-modernista, que faz constante recusa ao texto em prol do chamado teatro pós-dramático.

Determinação preliminar de parâmetros construtivos de barreiras reactivas permeáveis com recurso a colunas para remediação de crómio com ferro zerovalente

Um dos principais problemas com que se deparam as sociedades actuais, e que é consequência da sua forma de se organizar prende-se com a mudança das características originais dos locais onde habitam e dos seus componentes como resultado das actividades humanas que transformam solos e águas em depósitos de resíduos. Entre as substâncias que são depositadas no meio físico, que requerem especial atenção, encontra-se o grupo dos metais pesados, uma vez que são considerados como perigosos pela sua toxicidade e potencial cancerígeno quando em contacto com populações ou ecossistemas. Destes metais, o crómio é um dos metais que requer especial atenção devido a sua relativa abundância como contaminante, e à periculosidade dos seus iões, em especial o Cr6+. Este trabalho pretende contribuir para o conhecimento dos fenómenos geoambientais associados à remediação de águas contaminadas com Cr6+ recorrendo ao ferro monovalente de forma a estabelecer parâmetros de aplicabilidade através de estudos laboratoriais baseados em ensaios em colunas.

QoS em WIMAX – Análise e avaliação de módulos para simulação com o ns-2

Mestrado em Engenharia Electrotécnica e de Computadores

Iron oxide/gold core/shell nanomagnetic probes and CdS biolabels for amplified electrochemical immunosensing of Salmonella typhimurium

There is an imminent need for rapid methods to detect and determine pathogenic bacteria in food products as alternatives to the laborious and time-consuming culture procedures. In this work, an electrochemical immunoassay using iron/gold core/shell nanoparticles (Fe@Au) conjugated with anti-Salmonella antibodies was developed. The chemical synthesis and functionalization of magnetic and gold-coated magnetic nanoparticles is reported. Fe@Au nanoparticles were functionalized with different self-assembled monolayers and characterized using ultraviolet-visible spectrometry, transmission electron microscopy, and voltammetric techniques. The determination of Salmonella typhimurium, on screen-printed carbon electrodes, was performed by square-wave anodic stripping voltammetry through the use of CdS nanocrystals. The calibration curve was established between 1×101 and 1×106 cells/mL and the limit of detection was 13 cells/mL. The developed method showed that it is possible to determine the bacteria in milk at low concentrations and is suitable for the rapid (less than 1 h) and sensitive detection of S. typhimurium in real samples. Therefore, the developed methodology could contribute to the improvement of the quality control of food samples.

Intra- and interspecific mineral composition variability of commercial instant coffees and coffee substitutes: contribution to mineral intake

The present paper reports the amount and estimated daily mineral intake of nine elements (Ca, Mg, K, Na, P, Fe, Mn, Cr and Ni) in commercial instant coffees and coffee substitutes (n = 49). Elements were quantified by high-resolution continuum source flame (HR-CS-FAAS) and graphite furnace (HR-CS-GFAAS) atomic absorption spectrometry, while phosphorous was evaluated by a standard vanadomolybdophosphoric acid colorimetric method. Instant coffees and coffee substitutes are rich in K, Mg and P (>100 mg/100 g dw), contain Na, Ca and Fe in moderate amounts (>1 mg/100 g), and trace levels of Cr and Ni. Among the samples analysed, plain instant coffees are richer in minerals (p < 0.001), except for Na and Cr. Blends of coffee substitutes (barley, malt, chicory and rye) with coffee (20–66%) present intermediate amounts, while lower quantities are found in substitutes without coffee, particularly in barley. From a nutritional point of view the results indicate that the mean ingestion of two instant beverages per day (total of 4 g instant powder), either with or without coffee, cannot be regarded as important sources of minerals to the human diet, although providing a supplementation of some minerals, particularly Mg and Mn in instant coffees. Additionally, and for authentication purposes, the correlations observed between some elements and the coffee percentage in the blends, with particular significance for Mg amounts, provides a potential tool for the estimation of coffee in substitute blends.

Polycyclic aromatic hydrocarbon levels in three pelagic fish species from Atlantic Ocean: inter-specific and inter-season comparisons and assessment of potential public health risks

The concentrations of 18 polycyclic aromatic hydrocarbons (PAHs) were determined in three commercially valuable fish species (sardine, Sardina pilchardus; chub mackerel, Scomber japonicus; and horse mackerel, Trachurus trachurus) from the Atlantic Ocean. Specimens were collected seasonally during 2007–2009. Only low molecular weight PAHs were detected, namely, naphthalene, acenaphthene, fluorene and phenanthrene. Chub mackerel (1.80–19.90 microg/kg ww) revealed to be significantly more contaminated than horse mackerel (2.73–10.0 microg/kg ww) and sardine (2.29–14.18 microg/kg ww). Inter-specific and inter-season comparisons of PAHs bioaccumulation were statistically assessed. The more relevant statistical correlations were observed between PAH amounts and total fat content (significant positive relationships, p < 0.05), and season (sardine displayed higher amounts in autumn–winter while the mackerel species showed globally the inverse behavior). The health risks by consumption of these species were assessed and shown to present no threat to public health concerning PAH intakes.

Lipid content of frozen fish: comparison of different extraction methods and variability during freezing storage

In this work, a microwave-assisted extraction (MAE) methodology was compared with several conventional extraction methods (Soxhlet, Bligh & Dyer, modified Bligh & Dyer, Folch, modified Folch, Hara & Radin, Roese-Gottlieb) for quantification of total lipid content of three fish species: horse mackerel (Trachurus trachurus), chub mackerel (Scomber japonicus), and sardine (Sardina pilchardus). The influence of species, extraction method and frozen storage time (varying from fresh to 9 months of freezing) on total lipid content was analysed in detail. The efficiencies of methods MAE, Bligh & Dyer, Folch, modified Folch and Hara & Radin were the highest and although they were not statistically different, differences existed in terms of variability, with MAE showing the highest repeatability (CV = 0.034). Roese-Gottlieb, Soxhlet, and modified Bligh & Dyer methods were very poor in terms of efficiency as well as repeatability (CV between 0.13 and 0.18).

Analysis of six fungicides and one acaricide in still and fortified wines using solid-phase microextraction-gas chromatography/tandem mass spectrometry

A multiresidue gas chromatographic method for the determination of six fungicides (captan, chlorthalonil, folpet, iprodione, procymidone and vinclozolin) and one acaricide (dicofol) in still and fortified wines was developed. Solid-phase microextraction (SPME) was chosen for the extraction of the compounds from the studied matrices and tandem mass spectrometry (MS/MS) detection was used. The extraction consists in a solvent free and automated procedure and the detection is highly sensitive and selective. Good linearity was obtained with correlation coefficients of regression (R2) > 0.99 for all the compounds. Satisfactory results of repeatability and intermediate precision were obtained for most of the analytes (RSD < 20%). Recoveries from spiked wine ranged from 80.1% to 112.0%. Limits of quantification (LOQs) were considerably below the proposedmaximumresidue limits (MRLs) for these compounds in grapes and below the suggested limits for wine (MRLs/10), with the exception of captan.

Electrochemical evaluation of total antioxidant capacity of beverages using a purine-biosensor

In this paper, it was evaluated the total antioxidant capacity (TAC) of beverages using an electrochemical biosensor. The biosensor consisted on the purine base (guanine or adenine) electro-immobilization on a glassy carbon electrode surface (GCE). Purine base damage was induced by the hydroxyl radical generated by Fenton-type reaction. Five antioxidants were applied to counteract the deleterious effects of the hydroxyl radical. The antioxidants used were ascorbic acid, gallic acid, caffeic acid, coumaric acid and resveratrol. These antioxidants have the ability to scavenger the hydroxyl radical and protect the guanine and adenine immobilized on the GCE surface. The interaction carried out between the purinebase immobilized and the free radical in the absence and presence of antioxidants was evaluated by means of changes in the guanine and adenine anodic peak obtained by square wave voltammetry (SWV). The results demonstrated that the purine-biosensors are suitable for rapid assessment of TAC in beverages.

Electroanalysis of urinary L-dopa using tyrosinase immobilized on gold nanoelectrode ensembles

The performance of an amperometric biosensor constructed by associating tyrosinase (Tyr) enzyme with the advantages of a 3D gold nanoelectrode ensemble (GNEE) is evaluated in a flow-injection analysis (FIA) system for the analysis of l-dopa. GNEEs were fabricated by electroless deposition of the metal within the pores of polycarbonate track-etched membranes. A simple solvent etching procedure based on the solubility of polycarbonate membranes is adopted for the fabrication of the 3D GNEE. Afterward, enzyme was immobilized onto preformed self-assembled monolayers of cysteamine on the 3D GNEEs (GNEE-Tyr) via cross-linking with glutaraldehyde. The experimental conditions of the FIA system, such as the detection potential (−0.200 V vs. Ag/AgCl) and flow rates (1.0 mL min−1) were optimized. Analytical responses for l-dopa were obtained in a wide concentration range between 1 × 10−8 mol L−1 and 1 × 10−2 mol L−1. The limit of quantification was found to be 1 × 10−8 mol L−1 with a resultant % RSD of 7.23% (n = 5). The limit of detection was found to be 1 × 10−9 mol L−1 (S/N = 3). The common interfering compounds, namely glucose (10 mmol L−1), ascorbic acid (10 mmol L−1), and urea (10 mmol L−1), were studied. The recovery of l-dopa (1 × 10−7 mol L−1) from spiked urine samples was found to be 96%. Therefore, the developed method is adequate to be applied in the clinical analysis.