Estudo da norma contabilística e de relato financeiro nº 13 – interesses em empreendimentos conjuntos e investimentos em associadas e suas 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 Dr. José da Silva Fernandes

Intelligent management of end consumers loads including electric vehicles through a SCADA system

The large penetration of intermittent resources, such as solar and wind generation, involves the use of storage systems in order to improve power system operation. Electric Vehicles (EVs) with gridable capability (V2G) can operate as a means for storing energy. This paper proposes an algorithm to be included in a SCADA (Supervisory Control and Data Acquisition) system, which performs an intelligent management of three types of consumers: domestic, commercial and industrial, that includes the joint management of loads and the charge/discharge of EVs batteries. The proposed methodology has been implemented in a SCADA system developed by the authors of this paper – the SCADA House Intelligent Management (SHIM). Any event in the system, such as a Demand Response (DR) event, triggers the use of an optimization algorithm that performs the optimal energy resources scheduling (including loads and EVs), taking into account the priorities of each load defined by the installation users. A case study considering a specific consumer with several loads and EVs is presented in this paper.

Preparation and characterization of beta-lactam antibiotic as Ionic liquids and salts

With the increase of bacterial resistance a large number of therapeutic strategies have been used to fight different kind of infections. In recent years ionic liquids (ILs) have been increasing the popularity and the number of applications. First ionic liquids were used mainly as solvent in organic synthesis, but now they are used in analytical chemistry, separation chemistry and material science among others. Additional to significant developments in their chemical properties and applications, ionic liquids are now bringing unexpected opportunities at the interface of chemistry with the life sciences Ionic liquids (ILs) are currently defined as salts that are composed solely of cations and anions which melt below 100ºC. Our goal in this work is to explore the dual activity of the ionic liquids, due to the presence of two different ions, an ion with bacterial activity as a beta-lactam antibiotic and different kinds of cations. In this work the anions of ILs and salts were derived from three different antibiotics: ampicillin, penicillin and amoxicillin. The cations were derived from substituted ammonium, phosphonium pyridinium and methylimidazolium salts, such as: tetraethyl ammonium, trihexiltetradecilphosphonium, cetylpyridinium, choline (an essential nutrient), 1-ethyl-3-methylimidazolium, and 1-ethanol-3-methyl imidazolium structures. Commercial ammonium and phosponium halogen salts were first transformed into hydroxides. on ionic exchange column (Amberlite IRA-400) in methanol. The prepared hydroxides were then neutralized with beta-lactam antibiotics. After crystallization we obtained pure ILs and salts containing beta-lactam antibiotics. This work presents a novel method for preparation of new salts of antibiotics with low melting point and their characterization.

Relatório de estágio: intervenção em fisioterapia na sindrome da cirurgia lombar falhada

Introdução: A síndrome da cirurgia lombar falhada (SCLF) caracteriza-se pela persistência ou recidiva da dor ou aparecimento de novos sintomas após discectomia, descompressão de canal estreito ou artrodese lombares. Objectivos: O objectivo deste estudo foi descrever a abordagem em fisioterapia de um caso com Síndrome da Cirurgia Lombar Falhada e avaliar os seus efeitos na funcionalidade e sintomatologia dolorosa neste indivíduo. Metodologia: A amostra foi constituída por um sujeito com 41 anos, trabalhador da construção civil, apresentando dor lombar com irradiação para o membro inferior, após ter sido submetido a discectomia lombar e artrodese, que realizou sessões de fisioterapia convencional antes e depois da cirurgia, e que apresentava sinais compatíveis com compressão radicular. A intensidade da dor foi medida através da escala visual analógica (EVA), as amplitudes com o goniómetro universal, a funcionalidade foi avaliada utilizando o Questionário de Incapacidade Roland-Morris (RMDQ), o estado psicológico foi avaliado através da “Escala de Desânimo Associado à Dor” e do “Inventário de Convicções e Percepções Relacionadas com a Dor”. Resultados: A dor era inicialmente em média de 5,5/10 EVA, sendo de 3,4/10 EVA no final do tratamento. Quanto à funcionalidade (RMDQ) esta variou de 14/24 no início para 17/24 no final. De uma forma geral, após a aplicação de técnicas para diminuir a tensão do piriforme, técnicas neuurodinâmicas e um programa de exercícios para melhoria do controlo motor, o paciente apresentou alívio das queixas de dor na nádega esquerda e anca, aumento da amplitude de rotação medial da coxo-femoral, ausência das parestesias na face plantar do pé esquerdo e melhoria das queixas de dor na face anterior e lateral da coxa. Verificamos que houve diminuição dos índices de dor e melhorias dos níveis de funcionalidade. Conclusão: Neste estudo de caso, foi salientado o processo de raciocínio clínico desenvolvido pelo fisioterapeuta: a interpretação dos dados da história e levantamento das primeiras hipóteses e a realização dos testes no exame objectivo, permitiram estabelecer um diagnóstico funcional e elaborar um plano de intervenção através do qual o utente recuperou parcialmente a sua funcionalidade e diminuiu os seus índices de dor.

Analysing organochlorine pesticides in strawberry jams using GC-ECD, GC-MS/MS and QuEChERS sample preparation

This paper describes a comparison of adaptations of the QuEChERS (quick, easy, cheap, effective, rugged and safe) approach for the determination of 14 organochlorine pesticide (OCP) residues in strawberry jam by concurrent use of gas chromatography (GC) coupled to electron capture detector (ECD) and GC tandem mass spectrometry (GC-MS/MS). Three versions were tested based on the original QuEChERS method. The results were good (overall average of 89% recoveries with 15% RSD) using the ultrasonic bath at five spiked levels. Performance characteristics, such as accuracy, precision, linear range, limits of detection (LOD) and quantification (LOQ), were determined for each pesticide. LOD ranged from 0.8 to 8.9 microg kg-1 ; LOQ was in the range of 2.5–29.8 microg kg- 1; and calibration curves were linear (r2>0.9970) in the whole range of the explored concentrations (5–100 microg kg- 1). The LODs of these pesticides were much lower than the maximum residue levels (MRLs) allowed in Europe for strawberries. The method was successfully applied to the quantification of OCP in commercially available jams. The OCPs were detected lower than the LOD.

QuEChERS: a new sample preparation approach for the determination of ibuprofen and its metabolites in soils

Ibuprofen is one of the most used active pharmaceutical ingredients worldwide. A new method for the analysis of ibuprofen and its metabolites, hydroxyibuprofen and carboxyibuprofen, in soils is presented. The extraction of these compounds from the soil matrices was performed by using a modified quick, easy, cheap, effective, rugged, and safe (QuEChERS) method. The method involves a single extraction of the investigated compounds with purified water (acidified at pH 2.5 with hydrochloric acid), and a slow and continuous addition of the QuEChERS content, followed by the addition of acidified acetonitrile (1% acetic acid), prior to the determination by liquid chromatography coupled with fluorescence detection (LC–FLD). Validation studies were carried out using soil samples with a range of organic carbon contents. Recoveries of the fortified samples ranged from 79.5% to 101%. Relative standard deviations for all matrix–compound combinations did not exceed 3%. The method quantification limits were ≤22.4 μg kg−1 in all cases. The developed method was applied to the analysis of sixteen real samples.

Root-locus practical sketching rules for fractional-order system

For integer-order systems, there are well-known practical rules for RL sketching. Nevertheless, these rules cannot be directly applied to fractional-order (FO) systems. Besides, the existing literature on this topic is scarce and exclusively focused on commensurate systems, usually expressed as the ratio of two noninteger polynomials. The practical rules derived for those do not apply to other symbolic expressions, namely, to transfer functions expressed as the ratio of FO zeros and poles. However, this is an important case as it is an extension of the classical integer-order problem usually addressed by control engineers. Extending the RL practical sketching rules to such FO systems will contribute to decrease the lack of intuition about the corresponding system dynamics. This paper generalises several RL practical sketching rules to transfer functions specified as the ratio of FO zeros and poles. The subject is presented in a didactic perspective, being the rules applied to several examples.

Multidimensional scaling for orthodontic root resorption

The paper investigates the risk factors for the severity of orthodontic root resorption. The multidimensional scaling (MDS) visualization method is used to investigate the experimental data from patients who received orthodontic treatment at the Department of Orthodontics and Dentofacial Orthopedics, Faculty of Dentistry, “Carol Davila” University of Medicine and Pharmacy, during a period of 4 years. The clusters emerging in the MDS plots reveal features and properties not easily captured by classical statistical tools. The results support the adoption of MDS for tackling the dentistry information and overcoming noise embedded into the data. The method introduced in this paper is rapid, efficient, and very useful for treating the risk factors for the severity of orthodontic root resorption.

A tighter analysis of the worst-case endto- end communication delay in massive multicores

"Many-core” systems based on the Network-on- Chip (NoC) architecture have brought into the fore-front various opportunities and challenges for the deployment of real-time systems. Such real-time systems need timing guarantees to be fulfilled. Therefore, calculating upper-bounds on the end-to-end communication delay between system components is of primary interest. In this work, we identify the limitations of an existing approach proposed by [1] and propose different techniques to overcome these limitations.

Root locus of fractional linear systems

In this paper an algorithm for the calculation of the root locus of fractional linear systems is presented. The proposed algorithm takes advantage of present day computational resources and processes directly the characteristic equation, avoiding the limitations revealed by standard methods. The results demonstrate the good performance for different types of expressions.

Shear strength of adhesively bonded polyolefins with minimal surface preparation

Interest in polyethylene and polypropylene bonding has increased in the last years. However, adhesive joints with adherends which are of low surface energy and which are chemically inert present several difficulties. Generally, their high degree of chemical resistance to solvents and dissimilar solubility parameters limit the usefulness of solvent bonding as a viable assembly technique. One successful approach to adhesive bonding of these materials involves proper selection of surface pre-treatment prior to bonding. With the correct pre-treatment it is possible to glue these materials with one or more of several adhesives required by the applications involved. A second approach is the use of adhesives without surface pre-treatment, such as hot melts, high tack pressure-sensitive adhesives, solvent-based specialty adhesives and, more recently, structural acrylic adhesives as such 3M DP-8005® and Loctite 3030®. In this paper, the shear strengths of two acrylic adhesives were evaluated using the lap shear test method ASTM D3163 and the block shear test method ASTM D4501. Two different industrial polyolefins (polyethylene and polypropylene) were used for adherends. However, the focus of this study was to measure the shear strength of polyethylene joints with acrylic adhesives. The effect of abrasion was also studied. Some test specimens were manually abraded using 180 and 320 grade abrasive paper. An additional goal of this work was to examine the effect of temperature and moisture on mechanical strength of adhesive joints.

Tecnologias multimédia no apoio ao ensino aprendizagem de suporte básico de vida

A sociedade moderna encontra-se numa evolução progressiva e vertiginosa nomeadamente no que respeita às novas tecnologias. Independentemente da área de conhecimento, é de senso comum que cada vez mais é necessária uma formação sólida, sendo fundamental a preparação e a consolidação das futuras gerações na utilização das novas tecnologias. As plataformas de e-learning são hoje em dia uma realidade mais que afirmada e com aplicação em todos os setores de atividade. Na área da saúde, e mais concretamente no que diz respeito ao tema de Suporte Básico de Vida (SBV), foi-nos possível verificar que a maioria das pessoas revela falta de conhecimentos sobre o tema e, não obstante existirem cursos sobre este tema, a disponibilidade para a sua frequência nem sempre é possível pela distância, falta de tempo e disponibilidade para a sua frequência, bem como pelos custos envolvidos. O presente estudo pretende contribuir para uma análise e investigação sobre o potencial de utilização das novas Tecnologias Multimédia, aplicando-as ao ensino concreto de primeiros socorros e especialmente de Suporte Básico de Vida, num recurso educativo digital com o formato de Objeto de Aprendizagem. Para o efeito, será construído um Objeto de Aprendizagem temático, focalizando o tema de SBV. O repositório MERLOT foi utilizado como meio de distribuição global, no sentido de aferir o potencial e facilidade de distribuição e catalogação com metadados. Foi ainda colocado on-line o “SBVOA” (Objeto de Aprendizagem desenvolvido no presente estudo), numa página criada apenas para o efeito. Esta dissertação apresenta o estudo desenvolvido para investigação do potencial de aprendizagem proporcionado pelo Objeto de Aprendizagem desenvolvido, validando se pode ser uma alternativa interativa de educação em SBV, contribuindo deste modo para a diminuição de eventuais perdas de vida.

New end-use application for GFRP recyclates as reinforcement for concrete-polymer materials’

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 aggregates and filler replacements for polymer mortar, with significant gain of mechanical properties with regard to non-modified polymer mortars.

Preparation and characterization of dye-sensitized TiO2 nanorod solar cells

TiO2 nanorodswere prepared by DC reactive magnetron sputtering technique and applied to dye-sensitized solar cells (DSSCs). The length of the TiO2 nanorods was varied from 1 μm to 6 μm. The scanning electronmicroscopy images showthat the nanorods are perpendicular to the substrate. Both the X-ray diffraction patterns and Raman scattering results show that the nanorods have an anatase phase; no other phase has been observed. (101) and the (220) diffraction peaks have been observed for the TiO2 nanorods. The (101) diffraction peak intensity remained constant despite the increase of nanorod length, while the intensity of the (220) diffraction peak increased almost linearly with the nanorod length. These nanorods were used as the working electrodes in DSSCs and the effect of the nanorod length on the conversion efficiency has been studied. An optimumphotoelectric conversion efficiency of 4.8% has been achieved for 4 μm length nanorods.