Norma internacional de contabilidade [NIC 12 ]: imposto sobre o rendimento

Revista Fiscal Julho-Agosto 2006

A promoção/progressão em 2008 de Assistente do 1º triénio a Assistente do 2º triénio (ECPDESP) e a aplicabilidade ou não das Leis nºs 43/2005, de 29.08 e 53-C/2006, de 29.12

Trabalho de natureza profissional para a atribuição do Título de Especialista do Instituto Politécnico do Porto, na área de Direito, defendido a 11-01-2013.

Caracterização de águas do processo e optimização dos consumos de água nos vários circuitos da Petibol, S.A. – Embalagens de Plástico

A empresa Petibol, S.A. – Embalagens de plástico centra-se na produção de embalagens de plástico a partir da matéria-prima Poliestireno Expandido (EPS) e Polipropileno Expandido (EPP). A empresa possui uma preocupação ao nível da qualidade da água e do aproveitamento energético, tendo desta forma surgido a realização do estudo na unidade industrial, com o objectivo de anular e/ou diminuir as possíveis lacunas existentes na unidade industrial. Numa primeira etapa foi realizada uma caracterização global à qualidade da água e à empresa, actualizando-se os esquemas já existentes, contabilizando-se os custos actuais relativamente aos processos no circuito da água (arrefecimento, aquecimento e pressurização), e por fim, efectuou-se um levantamento in loco do circuito de água, relativamente à pressão, temperatura e caudal. Numa fase posterior, foram propostos equipamentos e processos, tendo em vista a colmatação dos problemas identificados, realizando-se um subsequente estudo relativamente aos custos inerentes a esses novos processos. A caracterização à água foi avaliada em diferentes pontos do circuito industrial, tendo-se determinado na Sala de Bombagem que o filtro de areia não possuía as dimensões mais apropriadas, existindo também um problema a nível mecânico associado ao processo de contra-lavagem. Tais factos podem ser a causa da ocorrência de um aumento do teor de sólidos após a passagem na camada filtrante. Relativamente ao amaciador, este deveria amaciar de forma completa a água para alimentação à caldeira, embora se tenha registado à saída do amaciador uma dureza de 21,3 mg/L, denunciando problemas na troca iónica. No que toca à água de alimentação à caldeira, verifica-se a existência de parâmetros que não se encontram de acordo com os critérios enunciados para uma óptima qualidade, sendo eles o pH (10,14), condutividade (363 μS/cm), teor de ferro (1,21 mg/L) e a dureza (16 mg/L). De salientar que somente o teor de cobre, que se encontra em quantidades vestigiais, apresenta-se de acordo com os valores impostos. No que respeita à água da caldeira, esta apresenta parâmetros incompatíveis com os recomendados, sendo eles a condutividade (7350 μS/cm), teor de sólidos dissolvidos (5248 mg/L) e alcalinidade total (780 mg/L). De referir que o valor de pH (11,8) não se encontra de acordo com a aplicação do tratamento “fosfato-pH coordenado”. Em relação aos parâmetros com valores que se encontram dentro dos limites, estes correspondem à dureza (0 mg/L), ao teor de fosfatos (45 mg/L) e teor de sílica (0 mg/L). A água do circuito de arrefecimento foi sujeita a uma análise microbiológica, que corroborou a presença de um biofilme. Um dos problemas enunciados pela empresa, prendia-se com a impossibilidade de descarga, no colector municipal, dos condensados dos compressores, visto apresentarem uma quantidade de óleo de cerca de 43,3 mg/L, equivalente a quatro vezes o valor limite de emissão, de acordo com a legislação municipal. Por fim, o efluente de descarga industrial apresenta um valor de pH (10,3) acima do intervalo permitido por lei (6,0 – 9,0), sendo que a corrente que mais contribui para este acréscimo de pH corresponde à corrente proveniente da água de purga, visto esta apresentar um valor de pH de 12,22. De maneira a contornar os parâmetros enunciados, é proposto a substituição do filtro de areia da Sala de Bombagem, assim como a inserção de um conjunto de medidas de remoção de ferro e desinfecção, sendo a conjugação de arejamento, coagulação, filtração e desinfecção, por parte do hipoclorito, a proposta apresentada. Aos condensados dos compressores é apresentado um sistema de separação, que possibilita a remoção do óleo da água, e uma consequente descarga da mesma. Actualmente, não existe qualquer filtro de areia no circuito de arrefecimento da água, sendo proposto assim esse equipamento, de forma a minorar o desenvolvimento da população microbiana, bem como a permitir uma maior eficiência na transferência de calor na torre de arrefecimento. Relativamente à descarga industrial, é recomendável a colocação de um sistema de regularização automática de pH. A inserção de uma válvula de três vias permite um aproveitamento energético e de água, a partir da confluência da água oriunda dos furos com a água do tanque de água fria, sendo posteriormente alimentada à central de vácuo. No estudo da recuperação energética, um outro equipamento avaliado correspondeu à serpentina, no entanto, verificou-se que a poupança no consumo de gás natural era de apenas 0,005%, o que não se mostrou uma proposta viável. O orçamento de todos os equipamentos é de 11.720,76 €, possibilitando não só um melhor funcionamento industrial, como um menor impacto a nível ambiental. Os custos futuros de funcionamento aumentam em 3,36%, tendo a pressurização um aumento do seu custo em 3,4% em relação ao custo actual, verificando-se um custo anual de 10.781,21€, em relação aos processos de arejamento, coagulação e desinfecção.

Response of high-risk of recurrence/progression bladder tumours expressing sialyl-Tn and sialyl-6-T to BCG immunotherapy

High risk of recurrence/progression bladder tumours is treated with Bacillus Calmette-Guérin (BCG) immunotherapy after complete resection of the tumour. Approximately 75% of these tumours express the uncommon carbohydrate antigen sialyl-Tn (Tn), a surrogate biomarker of tumour aggressiveness. Such changes in the glycosylation of cell-surface proteins influence tumour microenvironment and immune responses that may modulate treatment outcome and the course of disease. The aim of this work is to determine the efficiency of BCG immunotherapy against tumours expressing sTn and sTn-related antigen sialyl-6-T (s6T). METHODS: In a retrospective design, 94 tumours from patients treated with BCG were screened for sTn and s6T expression. In vitro studies were conducted to determine the interaction of BCG with high-grade bladder cancer cell line overexpressing sTn. RESULTS: From the 94 cases evaluated, 36 had recurrence after BCG treatment (38.3%). Treatment outcome was influenced by age over 65 years (HR=2.668; (1.344-5.254); P=0.005), maintenance schedule (HR=0.480; (0.246-0.936); P=0.031) and multifocality (HR=2.065; (1.033-4.126); P=0.040). sTn or s6T expression was associated with BCG response (P=0.024; P<0.0001) and with increased recurrence-free survival (P=0.001). Multivariate analyses showed that sTn and/or s6T were independent predictive markers of recurrence after BCG immunotherapy (HR=0.296; (0.148-0.594); P=0.001). In vitro studies demonstrated higher adhesion and internalisation of the bacillus to cells expressing sTn, promoting cell death. CONCLUSION: s6T is described for the first time in bladder tumours. Our data strongly suggest that BCG immunotherapy is efficient against sTn- and s6T-positive tumours. Furthermore, sTn and s6T expression are independent predictive markers of BCG treatment response and may be useful in the identification of patients who could benefit more from this immunotherapy.

The predominance of M2-polarized macrophages in the stroma of low-hypoxic bladder tumors is associated with BCG immunotherapy failure

OBJECTIVE: Bacillus Calmette-Guérin (BCG) immunotherapy is the gold standard treatment for superficial bladder tumors with intermediate/high risk of recurrence or progression. However, approximately 30% of patients fail to respond to the treatment. Effective BCG therapy needs precise activation of the type 1 helper cells immune pathway. Tumor-associated macrophages (TAMs) often assume an immunoregulatory M2 phenotype and may directly interfere with the BCG-induced antitumor immune response. Thus, we aim to clarify the influence of TAMs, in particular of the M2 phenotype in stroma and tumor areas, in BCG treatment outcome. PATIENTS AND METHODS: The study included 99 patients with bladder cancer treated with BCG. Tumors resected before treatment were evaluated using immunohistochemistry for CD68 and CD163 antigens, which identify a lineage macrophage marker and a M2-polarized specific cell surface receptor, respectively. CD68+ and CD163+ macrophages were evaluated within the stroma and tumor areas, and high density of infiltrating cells spots were selected for counting. Hypoxia, an event known to modulate macrophage phenotype, was also assessed through hypoxia induced factor (HIF)-1α expression. RESULTS: Patients in whom BCG failed had high stroma-predominant CD163+ macrophage counts (high stroma but low tumor CD163+ macrophages counts) when compared with the ones with a successful treatment (71% vs. 47%, P = 0.017). Furthermore, patients presenting this phenotype showed decreased recurrence-free survival (log rank, P = 0.008) and a clear 2-fold increased risk of BCG treatment failure was observed in univariate analysis (hazard ratio = 2.343; 95% CI: 1.197-4.587; P = 0.013). Even when adjusted for potential confounders, such as age and therapeutic scheme, multivariate analysis revealed 2.6-fold increased risk of recurrence (hazard ratio = 2.627; 95% CI: 1.340-5.150; P = 0.005). High stroma-predominant CD163+ macrophage counts were also associated with low expression of HIF-1α in tumor areas, whereas high counts of CD163+ in the tumor presented high expression of HIF-1α in tumor nests. CONCLUSIONS: TAMs evaluation using CD163 is a good indicator of BCG treatment failure. Moreover, elevated infiltration of CD163+ macrophages, predominantly in stroma areas but not in the tumor, may be a useful indicator of BCG treatment outcome, possibly owing to its immunosuppressive phenotype.

Dermic diffusion and stratum corneum: a state of the art review of mathematical models

Transdermal biotechnologies are an ever increasing field of interest, due to the medical and pharmaceutical applications that they underlie. There are several mathematical models at use that permit a more inclusive vision of pure experimental data and even allow practical extrapolation for new dermal diffusion methodologies. However, they grasp a complex variety of theories and assumptions that allocate their use for specific situations. Models based on Fick's First Law found better use in contexts where scaled particle theory Models would be extensive in time-span but the reciprocal is also true, as context of transdermal diffusion of particular active compounds changes. This article reviews extensively the various theoretical methodologies for studying dermic diffusion in the rate limiting dermic barrier, the stratum corneum, and systematizes its characteristics, their proper context of application, advantages and limitations, as well as future perspectives.

A 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources

We present a 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources.

Optimization of HS-SPME analytical conditions using factorial design for trihalomethanes determination in swimming pool water samples

Trihalomethanes (THMs) are widely referred and studied as disinfection by-products (DBPs). The THMs that are most commonly detected are chloroform (TCM), bromodichloromethane (BDCM), chlorodibromomethane (CDBM), and bromoform (TBM). Several studies regarding the determination of THMs in swimming pool water and air samples have been published. This paper reviews the most recent work in this field, with a special focus on water and air sampling, sample preparation and analytical determination methods. An experimental study has been developed in order to optimize the headspace solid-phasemicroextraction (HS-SPME) conditions of TCM, BDCM, CDBM and TBM from water samples using a 23 factorial design. An extraction temperature of 45 °C, for 25min, and a desorption time of 5 min were found to be the best conditions. Analysis was performed by gas chromatography with an electron capture detector (GC-ECD). The method was successfully applied to a set of 27 swimming pool water samples collected in the Oporto area (Portugal). TCM was the only THM detected with levels between 4.5 and 406.5 μg L−1. Four of the samples exceeded the guideline value for total THMs in swimming pool water (100 μgL−1) indicated by the Portuguese Health Authority.

Simple laccase-based biosensor for formetanate hydrochloride quantification in fruits

This work describes the development of an electrochemical enzymatic biosensor for quantification of the pesticide formetanate hydrochloride (FMT). It is based on a gold electrode modified with electrodeposited gold nanoparticles and laccase. The principle behind its development relies on FMT's capacity to inhibit the laccase catalytic reaction that occurs in the presence of phenolic substrates. The optimum values for the relevant experimental variables such as gold nanoparticles electrochemical deposition (at − 0.2 V for 100 s), laccase immobilization (via glutaraldehyde cross-linking), laccase concentration (12.4 mg/mL), substrate selection and concentration (5.83×10−5 M of aminophenol), pH (5.0), buffer (Britton–Robinson), and square-wave voltammetric parameters were determined. The developed biosensor was successfully applied to FMT determination in mango and grapes. The attained limit of detection was 9.5×10−8 ± 9.5×10−10 M (0.02 ± 2.6×10−4 mg/kg on a fresh fruit weight basis). Recoveries for the five tested spiking levels ranged from 95.5 ± 2.9 (grapes) to 108.6 ± 2.5% (mango). The results indicated that the proposed device presents suitable characteristics in terms of sensitivity (20.58 ± 0.49 A/μM), linearity (9.43×10−7 to 1.13×10−5 M), accuracy, repeatability (RSD of 1.4%), reproducibility (RSD of 1.8%) and stability (19 days) for testing of compliance with established maximum residue limits of FMT in fruits and vegetables.

Principais causas dos incêndios florestais em Portugal: variação especial no período 2001/12

O conhecimento das causas dos incêndios florestais, e dos respetivos fatores de ignição, é indispensável para a eficaz implementação de medidas que visem a prevenção da sua ocorrência. Com o presente trabalho pretende-se analisar, à escala do município, a distribuição espacial das principais causas que, entre 2001 e 2012, estiveram na origem das ignições e detetar inter-relações entre as caraterísticas, físicas e humanas, dos territórios municipais e a incidência de determinado tipo de ignição.

Validation of QuEChERS method for organochlorine pesticides analysis in tamarind (Tamarindus indica) products: Peel, fruit and commercial pulp

In this study a citrate-buffered version of QuEChERS (Quick, Easy, Cheap, Effective, Rugged and Safe) method for determination of 14 organochlorine pesticides (OCPs) residues in tamarind peel, fruit and commercial pulp was optimized using gas chromatography (GC) coupled with electron-capture detector (ECD) and confirmation by GC tandem mass spectrometry (GC–MS/MS). Five procedures were tested based on the original QuEChERS method. The best one was achieved with increased time in ultrasonic bath. For the extract clean-up, primary secondary amine (PSA), octadecyl-bonded silica (C18) and magnesium sulphate (MgSO4) were used as sorbents for tamarind fruit and commercial pulp and for peel was also added graphitized carbon black (GCB). The samples mass was optimized according to the best recoveries (1.0 g for peel and fruit; 0.5 g for pulp). The method results showed the matrix-matched calibration curve linearity was r2 > 0.99 for all target analytes in all samples. The overall average recoveries (spiked at 20, 40 and 60 μg kg−1) have been considered satisfactory presenting values between 70 and 115% with RSD of 2–15 % (n = 3) for all analytes, with the exception of HCB (in peel sample). The ranges of limits of detection (LOD) and quantification (LOQ) for OCPs were for peel (LOD: 8.0–21 μg kg−1; LOQ: 27–98 μg kg−1); for fruit (LOD: 4–10 μg kg−1; LOQ: 15–49 μg kg−1) and for commercial pulp (LOD: 2–5 μg kg−1; LOQ: 7–27 μg kg−1). The method was successfully applied in tamarind samples being considered a rapid, sensitive and reliable procedure.