A rentabilidade das indústrias nacionais de cortiça: na ótica da gestão de tesouraria.

Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira.

Alianças estratégicas: análise do sector exportador de produtos português

Dissertação de Mestrado em Finanças Empresariais

Monitorização de cobre em vinhos verdes

A presente dissertação descreve o desenvolvimento e a caracterização de sensores potenciométricos com base em polímeros de impressão molecular e de sensores ópticos com base em membranas de poli(cloreto de vinilo), PVC, para a determinação de cobre em vinhos verdes. Os sensores potenciométricos foram preparados a partir de diferentes solventes (metanol e clorofórmio), tendo o seu crescimento decorrido na presença ou ausência da molécula molde (cobre). Os sistemas sensores selectivos ao cobre continham partículas de polímeros com ou sem impressão molecular como material electroactivo, dispersas em solvente plastificante, PVC e, em alguns casos, aditivo aniónico. A avaliação dos vários sistemas baseou-se na comparação das características operacionais dos diversos eléctrodos onde foram aplicados. Estas características foram obtidas a partir de curvas de calibração, cujos declives e limites de detecção variaram entre -39,9 – 37,0 mV decada-1 e 4,2 – 29,1 μg mL-1, respectivamente. Os sensores não são independentes do pH uma vez que o complexo formado entre o cobre e a difenilcarbazida é favorecido por valores de pH próximos de 5. Assim, obtiveram-se melhores resultados usando água desionizada ou solução tampão de HEPES revelando-se um método rápido e relativamente eficaz nestas condições. Os sensores ópticos basearam-se na reacção colorimétrica entre o cobre e um complexante. Os reagentes complexantes escolhidos foram a neocuproína, a difenilcarbazida e o dietilditiocarbamato de sódio. Avaliou-se o efeito de vários parâmetros experimentais na resposta destes sensores, tais como o pH (avaliado para os valores 3,00 e 5,00), a concentração de cobre (que variou entre 0,06 e 317,7 mg L- 1) e as próprias características da membrana. Os melhores resultados foram obtidos a pH 3, numa gama de concentrações de 0,06 e 31,8 mg L-1 usando a difenilcarbazida como reagente complexante. A aplicação destes sensores a vinhos requer ainda estudos adicionais, especialmente no que diz respeito à necessidade de implementar algum procedimento de pré-tratamento de amostra.

Ecotoxicity tests using the green algae chlorella vulgaris — a useful tool in hazardous effluents management

The treatment efficiency of laboratory wastewaters was evaluated and ecotoxicity tests with Chlorella vulgaris were performed on them to assess the safety of their environmental discharge. For chemical oxygen demand wastewaters, chromium (VI), mercury (II) and silver were efficiently removedby chemical treatments.Areduction of ecotoxicitywas achieved; nevertheless, an EC50 (effective concentration that causes a 50% inhibition in the algae growth) of 1.5% (v/v) indicated still high level of ecotoxicity. For chloride determination wastewaters, an efficient reduction of chromium and silver was achieved after treatment. Regarding the reduction of ecotoxicity observed, EC50 increased from 0.059% to 0.5%, only a 0.02% concentration in the aquatic environment would guarantee no effects. Wastewaters containing phenanthroline/iron (II) complex were treated by chemical oxidation. Treatmentwas satisfactory concerning chemical parameters, although an increase in ecotoxicitywas observed (EC50 reduced from 0.31% to 0.21%). The wastes from the kinetic study of persulphate and iodide reaction were treated with sodium bisulphite until colour was removed. Although they did not reveal significant ecotoxicity, only over 1% of the untreated waste produced observable effects over algae. Therefore, ecotoxicity tests could be considered a useful tool not only in laboratory effluents treatment, as shown, but also in hazardous wastewaters management.

Chlormequat selective electrodes: construction, evaluation and application at FIA systems

A flow injection analysis (FIA) system having a chlormequat selective electrode is proposed. Several electrodes with poly(vinyl chloride) based membranes were constructed for this purpose. Comparative characterization suggestedthe use of membrane with chlormequat tetraphenylborate and dibutylphthalate. On a single-line FIA set-up, operating with 1x10-2 mol L-1 ionic strength and 6.3 pH, calibration curves presented slopes of 53.6±0.4mV decade-1 within 5.0x10-6 and1.0x10-3 mol L-1, andsquaredcorrelation coefficients >0.9953. The detection limit was 2.2x10-6 mol L-1 and the repeatability equal to ±0.68mV (0.7%). A dual-channel FIA manifold was therefore constructed, enabling automatic attainment of previous ionic strength andpH conditions and thus eliminating sample preparation steps. Slopes of 45.5±0.2mV decade -1 along a concentration range of 8.0x10-6 to 1.0x10-3 mol L-1 with a repeatability ±0.4mV (0.69%) were obtained. Analyses of real samples were performed, and recovery gave results ranging from 96.6 to 101.1%.

Growth and Raman scattering characterization of Cu2ZnSnS4 thin films

In the present work we report the results of the growth, morphological and structural characterization of Cu2ZnSnS4 (CZTS) thin films prepared by sulfurization of DC magnetron sputtered Cu/Zn/Sn precursor layers. The adjustment of the thicknesses and the properties of the precursors were used to control the final composition of the films. Its properties were studied by SEM/EDS, XRD and Raman scattering. The influence of the sulfurization temperature on the morphology, composition and structure of the films has been studied. With the presented method we have been able to prepare CZTS thin films with the kesterite structure.

Growth pressure dependence of Cu2ZnSnSe4 properties

In this work, we show a set of growth conditions, for the two step process, with which the growth of CZTSe is successful and reproducible. The properties of the best CTZSe thin films grown by this method were examined by SEM/EDS, XRD, Raman scattering, AFM/EFM, transmittance and reflectance measurements, photoluminescence (PL) measurements and hot point probe. A broad emission band was observed in the photoluminescence spectrum of the CZTSe thin film. The band gap energy was estimated to be around 1.05 eV at room temperature, using the transmittance and reflectance data, and CZTSe samples show p-type conductivity with the hot point probe. The different characterization techniques show that we could grow single phase CZTSe thin films with our optimized process conditions.

Influence of selenization pressure on the growth of Cu2ZnSnSe4 films from stacked metallic layers

Cu2ZnSnSe4 (CZTSe) is a p-type semiconductor with a high absorption coefficient, 104 to 105 cm-1, and is being seen as a possible replacement for Cu(In,Ga)Se2 in thin film solar cells. Yet, there are some fundamental properties of CZTSe that are not well known, one of them is its band gap. In order to resolve its correct value it is necessary to improve the growth conditions to ensure that single phase crystalline thin films are obtained. One of the problems encountered when growing CZTSe is the loss of Sn through evaporation of SnSe. Stoichiometric films are then difficult to obtain and usually there are other phases present. One possible way to overcome this problem is to increase the pressure of growth of CZTSe. This can be done by introducing an atmosphere of an inert gas like Ar or N2. In this work we report the results of morphological, structural and optical studies of the properties of CZTSe thin films grown by selenization of DC magnetron sputtered metallic layers under different Ar pressures. The films are analysed by SEM/EDS, Raman scattering and XRD.

Growth and characterization of Cu2ZnSn(S,Se)4 thin films for solar cells

Cu2ZnSnS4 (CZTS) and Cu2ZnSnSe4 (CZTSe) with their band gap energies around 1.45 eV and 1.0 eV, respectively, can be used as the absorber layer in thin film solar cells. By using a mixture of both compounds, Cu2ZnSn(S,Se)4 (CZTSSe), a band gap tuning may be possible. The latter material has already shown promising results such as solar cell efficiencies up to 10.1%. In this work, CZTSSe thin films were grown in order to study its structure and to establish the best growth precursors. SEM micrographs reveal an open columnar structure for most samples and EDS composition profiling of the cross sections show different selenium gradients. X-ray diffractograms show different shifts of the kesterite/stannite (1 1 2) peak, which indicate the presence of CZTSSe. From Raman scattering analysis, it was concluded that all samples had traces of CZTS and CZTSSe. The composition of the CZTSSe layer was estimated using X-ray diffraction and Raman scattering and both results were compared. It was concluded that Se diffused more easily in precursors with ternary Cu–Sn–S phases and metallic Zn than in precursors with ZnS and/or CZTS already formed. It was also showed that a combination of X-ray diffraction and Raman scattering can be used to estimate the ratio of S per Se in CZTSSe samples.

Enoxacin inhibits growth of prostate cancer cells and effectively restores microRNA processing

Prostate cancer (PCa) is one of the most incident malignancies worldwide. Although efficient therapy is available for early-stage PCa, treatment of advanced disease is mainly ineffective and remains a clinical challenge. microRNA (miRNA) dysregulation is associated with PCa development and progression. In fact, several studies have reported a widespread downregulation of miRNAs in PCa, which highlights the importance of studying compounds capable of restoring the global miRNA expression. The main aim of this study was to define the usefulness of enoxacin as an anti-tumoral agent in PCa, due to its ability to induce miRNA biogenesis in a TRBP-mediated manner. Using a panel of five PCa cell lines, we observed that all of them were wild type for the TARBP2 gene and expressed TRBP protein. Furthermore, primary prostate carcinomas displayed normal levels of TRBP protein. Remarkably, enoxacin was able to decrease cell viability, induce apoptosis, cause cell cycle arrest, and inhibit the invasiveness of cell lines. Enoxacin was also effective in restoring the global expression of miRNAs. This study is the first to show that PCa cells are highly responsive to the anti-tumoral effects of enoxacin. Therefore, enoxacin constitutes a promising therapeutic agent for PCa.

A Lei de ZIPF ou Regra 80/20 da Internet

As Leis de Potência, LP, (Power Laws, em inglês), Leis de Pareto ou Leis de Zipf são distribuições estatísticas, com inúmeras aplicações práticas, em sistemas naturais e artificiais. Alguns exemplos são a variação dos rendimentos pessoais ou de empresas, a ocorrência de palavras em textos, as repetições de sons ou conjuntos de sons em composições musicais, o número de vítimas em guerras ou outros cataclismos, a magnitude de tremores de terra, o número de vendas de livros ou CD’s na internet, o número de sítios mais acedidos na Internet, entre muitos outros. Vilfredo Pareto (1897-1906) afirma, no manual de economia política “Cours d’Economie Politique”, que grande parte da economia mundial segue uma determinada distribuição, em que 20% da população reúne 80% da riqueza total do país, estando, assim uma pequena fração da sociedade a controlar a maior fatia do dinheiro. Isto resume o comportamento de uma variável que segue uma distribuição de Pareto (ou Lei de Potência). Neste trabalho pretende-se estudar em pormenor a aplicação das leis de potência a fenómenos da internet, como sendo o número de sítios mais visitados, o número de links existentes em determinado sítio, a distribuição de nós numa rede da internet, o número livros vendidos e as vendas em leilões online. Os resultados obtidos permitem-nos concluir que todos os dados estudados são bem aproximados, numa escala logarítmica, por uma reta com declive negativo, seguindo, assim, uma distribuição de Pareto. O desenvolvimento e crescimento da Web, tem proporcionado um aumento do número dos utilizadores, conteúdos e dos sítios. Grande parte dos exemplos presentes neste trabalho serão alvo de novos estudos e de novas conclusões. O fato da internet ter um papel preponderante nas sociedades modernas, faz com que esteja em constante evolução e cada vez mais seja possível apresentar fenómenos na internet associados Lei de Potência.

Growth of the [110] oriented TiO2 nanorods on ITO substrates by sputtering technique for dye-sensitized solar cells

TiO2 films have been deposited on ITO substrates by dc reactive magnetron sputtering technique. It has been found that the sputtering pressure is a very important parameter for the structure of the deposited TiO2 films. When the pressure is lower than 1 Pa, the deposited has a dense structure and shows a preferred orientation along the [101] direction. However, the nanorod structure has been obtained as the sputtering pressure is higher than 1 Pa. These nanorods structure TiO2 film shows a preferred orientation along the [110] direction. The x-ray diffraction and the Raman scattering measurements show both the dense and the nanostructure TiO2 films have only an anatase phase, no other phase has been obtained. The results of the SEM show that these TiO2 nanorods are perpendicular to the ITO substrate. The TEM measurement shows that the nanorods have a very rough surface. The dye-sensitized solar cells (DSSCs) have been assembled using these TiO2 nanorod films prepared at different sputtering pressures as photoelectrode. And the effect of the sputtering pressure on the properties of the photoelectric conversion of the DSSCs has been studied.

Siderophore Production by Bacillus megaterium: Effect of Growth Phase and Cultural Conditions

Siderophore production by Bacillus megaterium was detected, in an iron-deficient culture medium, during the exponential growth phase, prior to the sporulation, in the presence of glucose; these results suggested that the onset of siderophore production did not require glucose depletion and was not related with the sporulation. The siderophore production by B. megaterium was affected by the carbon source used. The growth on glycerol promoted the very high siderophore production (1,182 μmol g−1 dry weight biomass); the opposite effect was observed in the presence of mannose (251 μmol g−1 dry weight biomass). The growth in the presence of fructose, galactose, glucose, lactose, maltose or sucrose, originated similar concentrations of siderophore (546–842 μmol g−1 dry weight biomass). Aeration had a positive effect on the production of siderophore. Incubation of B. megaterium under static conditions delayed and reduced the growth and the production of siderophore, compared with the incubation in stirred conditions.

O tratamento contabilístico do goodwill nas empresas do PSI- 20

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Drª Mónica D’Orey

Os determinantes da estrutura de capital das empresas exportadoras portuguesas

Este trabalho tem como objetivo verificar os determinantes da estrutura de capital das empresas exportadoras portuguesas, comparando, sempre que possível, os resultados obtidos com outros trabalhos já desenvolvidos sobre o tema. Aplicando o Modelo dos Efeitos Fixos (MEF) a uma amostra de 7.001 empresas no período 2007-2013, concluiu-se que os determinantes com maior significância no nível de endividamento empresarial são: a rendibilidade, a dimensão, o crescimento e ainda os outros benefícos fiscais. Em relação às exportações, verificou-se através da variável dummy “exportar”, que o facto de as empresas terem exportações superiores a 10% das vendas totais, têm uma relação positiva com o endividamento de médio e longo prazo mas negativa com o endividamento de curto prazo. Perante estes resultados admitimos que as empresas exportadoras ao diversificarem (na fase inicial) o seu portfólio de clientes conseguem maiores níveis de cash-flows, o que as dispensa de algum endividamento de curto prazo, mas no médio e longo prazo as necessidades de investimento para fazer face a mercados muito competitivos está associada a um maior nível de endividamento. Relativamente à importância explicativa das variáveis “peso das vendas para o mercado comunitário” e “peso das vendas para o mercado extra comunitário”, curiosamente, apresentam resultados diferentes; o peso das vendas para o mercado extra comunitário não revela relação significativa com o endividamento mas já o peso das vendas para o mercado comunitário tem uma relação positiva com endividamento a curto prazo e negativa com o endividamento de médio e longo prazo.