O alisamento dos resultados numa empresa: o caso do Grupo SONANGOL

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sob orientação de Professor Doutor Adalmiro Alvaro Malheiro de Castro Andrade Pereira

Determination of total petroleum hydrocarbons in soil from different locations using infrared spectrophotometry and gas chromatography

Total petroleum hydrocarbons (TPH) are important environmental contaminants which are toxic to human and environmental receptors. Several analytical methods have been used to quantify TPH levels in contaminated soils, specifically through infrared spectrometry (IR) and gas chromatography (GC). Despite being two of the most used techniques, some issues remain that have been inadequately studied: a) applicability of both techniques to soils contaminated with two distinct types of fuel (petrol and diesel), b) influence of the soil natural organic matter content on the results achieved by various analytical methods, and c) evaluation of the performance of both techniques in analyses of soils with different levels of contamination (presumably non-contaminated and potentially contaminated). The main objectives of this work were to answer these questions and to provide more complete information about the potentials and limitations of GC and IR techniques. The results led us to the following conclusions: a) IR analysis of soils contaminated with petrol is not suitable due to volatilisation losses, b) there is a significant influence of organic matter in IR analysis, and c) both techniques demonstrated the capacity to accurately quantify TPH in soils, irrespective of their contamination levels.

Electroanalytical determination of oxadiazon and characterization of its base-catalyzed ring-opening products

The electrochemical behavior of the hydrolysis products of oxadiazon was studied by cyclic and square-wave voltammetry using a glassy carbon electrode. Maximum currents were obtained at pH 12.8 in an aqueous electrolyte solution containing 30% ethanol and the current did not decrease with time showing that there was little adsorption of the reaction products on the electrode surface. The hydrolysis products of oxadiazon were identi®ed, after isolation and puri®cation, as 1-trimethylacetyl-2-(2,4-dichloro-5-isopropoxyphenyl)-2-ethoxycarbonylhydrazine (Oxa1) and 1-trimethylacetyl-2-(2,4-dichloro-5-isopropoxyphenyl) hydrazine (Oxa2) with redox potentials 0.6Vand 70.1V (vs. Ag=AgCl), respectively. Based on the electrochemical behavior of 1-trimethylacetyl-2-(2,4-dichloro-5-isopropoxyphenyl) hydrazine (Oxa2) a simple electroanalytical procedure was developed for the determination of oxadiazon in commercial products used in the treatment of rice crops in Portugal that contain oxadiazon as the active ingredient. The detection limit was 161074 M, the mean content and relative standard deviation obtained for seven samples of two different commercial products by the electrochemical method were 28.4 0.8% (Ronstar) and 1.9 0.2% (Ronstar GR), and the recoveries were 100.3 5.4% and 101.1 5.3 %, respectively.

Electrochemical determination of citalopram by adsorptive stripping voltammetry–determination in pharmaceutical products

The electrochemical behavior of citalopram was studied by square-wave and square-wave adsorptive-stripping voltammetry (SWAdSV). Citalopram can be reduced and accumulated at a mercury drop electrode, with a maximum peak current intensity being obtained at a potential of approximately -1.25V vs. AgCl/Ag, in an aqueous electrolyte solution of pH 12. A SWAdSV method has been developed for the determination of citalopram in pharmaceutical preparations. The method shows a linear range between 1.0x10-7 and 2.0x10-6 mol L-1 with a limit of detection of 5x10-8 mol L-1 for an accumulation time of 30 s. The precision of the method was evaluated by assessing the repeatability and intermediate precision, achieving good relative standard deviations in all cases (≤2.3%). The proposed method was applied to the determination of citalopram in five pharmaceutical products and the results obtained are in good agreement with the labeled values.

Citrate selective electrodes for the flow injection analysis of soft drinks, beers and pharmaceutical products

Aiming the establishment of simple and accurate readings of citric acid (CA) in complex samples, citrate (CIT) selective electrodes with tubular configuration and polymeric membranes plus a quaternary ammonium ion exchanger were constructed. Several selective membranes were prepared for this purpose, having distinct mediator solvents (with quite different polarities) and, in some cases, p-tert-octylphenol (TOP) as additive. The latter was used regarding a possible increase in selectivity. The general working characteristics of all prepared electrodes were evaluated in a low dispersion flow injection analysis (FIA) manifold by injecting 500µl of citrate standard solutions into an ionic strength (IS) adjuster carrier (10−2 mol l−1) flowing at 3ml min−1. Good potentiometric response, with an average slope and a repeatability of 61.9mV per decade and ±0.8%, respectively, resulted from selective membranes comprising additive and bis(2-ethylhexyl)sebacate (bEHS) as mediator solvent. The same membranes conducted as well to the best selectivity characteristics, assessed by the separated solutions method and for several chemical species, such as chloride, nitrate, ascorbate, glucose, fructose and sucrose. Pharmaceutical preparations, soft drinks and beers were analyzed under conditions that enabled simultaneous pH and ionic strength adjustment (pH = 3.2; ionic strength = 10−2 mol l−1), and the attained results agreed well with the used reference method (relative error < 4%). The above experimental conditions promoted a significant increase in sensitivity of the potentiometric response, with a supra-Nernstian slope of 80.2mV per decade, and allowed the analysis of about 90 samples per hour, with a relative standard deviation <1.0%.

Innovative manufacturing process for hybrid pultruded products based on cork and polymeric pre-shapes

Pultruded products are being targeted by a growing demand due to its excellent mechanical properties and low chemical reactivity, ensuring a low level of maintenance operations and allowing an easier assembly operation process than equivalent steel bars. In order to improve the mechanical drawing process and solve some acoustic and thermal insulation problems, pultruded pipes of glass fibre reinforced plastics (GFRF) can be filled with special products that increase their performance regarding the issues previously referred. The great challenge of this work was drawing a new equipment able to produce pultruded pipes filled with cork or polymeric pre-shaped bars as a continuous process. The project was carried out successfully and the new equipment was built and integrated in the pultrusion equipment already existing, allowing to obtain news products with higher added-value in the market, covering some needs previously identified in the field of civil construction.

Viabilidade económica e energética do biodiesel produzido a partir de Chlorella vulgaris

Contemporaneamente o Homem depara-se com um dos grandes desafios que é o de efetivar a transição para um futuro sustentável. Assim, o setor da energia tem um papel fundamental neste processo de transição, com principal enfoque no setor dos automóveis, sendo este um setor que contribui com elevadas quantidades de gases de efeito estufa libertados para a atmosfera. Também a escassez dos recursos petrolíferos constitui um ponto fundamental no tema apresentado. Com a necessidade de combater esses problemas é que se tem vindo a tentar desenvolver combustíveis renováveis e neutros quanto às emissões. A primeira geração de biocombustíveis obtidos através de culturas agrícolas terrestres preenche em parte esses requisitos, porém, não atinge os valores da procura e ainda competem com a produção de alimentos. Daí o interesse na aposta de uma segunda geração de biocombustíveis produzidos de fontes que não pertencem à cadeia alimentar e são residuais mas, que mesmo assim não permitem satisfazer as necessidades de matériaprima. A terceira geração de biocombustíveis vem justamente responder a estas questões pois assenta em matérias-primas que não competem pela utilização do solo agrícola nem são usadas para fins alimentares, tendo produtividades areais substancialmente superiores às que as culturas convencionais ou biomassas residuais conseguem assegurar. A matéria prima de terceira geração são portanto as microalgas, cujas produtividades em biomassa são extremamente elevadas, para além de produtividades muito superiores em lípidos, hidratos de carbono e/ou outros produtos de valor elevado. No entanto, este tipo de produção de biocombustível ainda enfrenta alguns problemas técnicos que o tornam num processo dispendioso para competir economicamente com outros tipos de produção de biodiesel. Na linha do que foi dito anteriormente, este trabalho apresenta um estudo de viabilidade económica e energética do biodiesel produzido através da Chlorella vulgaris, apresentando as técnicas e resultados de cultivo da Chlorella vulgaris e posteriormente de produção do biodiesel através dos lípidos obtidos através da mesma. Para melhorar a colheita das microalgas, que é uma das fases mais dispendiosas, testou-se o aumento de pH e a adição de um floculante (Pax XL-10), sendo que o primeiro não permitiu obter resultados satisfatórios, enquanto o segundo permitiu obter resultados de rendimento na ordem dos 90%. Mesmo com a melhoria da etapa da colheita, o preço mínimo do biodiesel produzido a partir do óleo de Chlorella vulgaris, com as condições ótimas de cultivo e produtividades máximas encontradas na literatura, foi de 8,76 €/L, pois, na análise económica, o Pax XL-10 revelou-se extremamente caro para utilizar na floculação de microalgas para obtenção de um produto de baixo valor, como é o biodiesel. A não utilização da floculação reduz o preço do biodiesel para 7,85 €/L. O que se pode concluir deste trabalho é que face às técnicas utilizadas, a produção de biodiesel Chlorella vulgaris apenas, não é economicamente viável, pelo que para viabilizar a sustentabilidade do processo seria ainda necessário desenvolver mais esforços no sentido de otimizar a produção de biodiesel, eventualmente associando-a à produção de um outro biocombustível produzido a partir da biomassa extraída residual e/ou da recuperação de outros produtos de maior valor.

Significance of Biogenic Amines in Cold-Smoked Fish and Their Relation to Microbiological Characteristics of Products Available in Portuguese Retail Markets

Studies on microbial characterization of cold-smoked salmon and salmon trout during cold storage were performed on samples available in the Portuguese market. Samples were also classified microbiologically according to guidelines for ready-to-eat (RTE) products. Further investigations on sample variability and microbial abilities to produce tyramine and histamine were also performed. The coefficient of variation for viable counts of different groups of microorganisms of samples collected at retail market point was high in the first 2 wk of storage, mainly in the Enterobacteriaceae group and aerobic plate count (APC), suggesting that microbiological characteristics of samples were different in numbers, even within the same batch from the same producer. This variation seemed to be decreased when storage and temperature were controlled under lab conditions. The numbers of Enterobacteriaceae were influenced by storage temperature, as indicated by low microbial numbers in samples from controlled refrigeration. Lactic acid bacteria (LAB) and Enterobacteriaceae were predominant in commercial products, a significant percentage of which were tyramine and less histamine producers. These results might be influenced by (1) the technological processes in the early stages of production, (2) contamination during the smoking process, and (3) conditions and temperature fluctuations during cold storage at retail market point of sale.