Are sustainable companies less risky and more profitable?

The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, percentage growth of assets, financial leverage, current liquidity, asset size, variability of earnings, and accounting beta) and return (ROA, ROE, asset turnover, and net margin). We individually analyzed the companies in the energy sector, followed by those in the banking sector, as well as the entire ISE portfolio as of 2008/2009, including all the sectors. Mann-Whitney tests were performed in order to verify the difference of the means between the groups (ISE and non-ISE). The results, considering the method chosen and the time span covered by the study, indicate that there are no differences between sustainable companies and the others, when they are assessed by the accounting indicators used here.

Decomposição de amostras de solos assistida por radiação microondas: estratégia para evitar a formação de fluoretos insolúveis

A decomposição de amostras que contêm elevados teores de Si, utilizando mistura com os ácidos nítrico e fluorídrico, pode provocar a precipitação de fluoretos de Al(III), Ca(II), Fe(III) e Mg(II) durante a digestão, impedindo a recuperação total desses elementos. Visando minimizar esse problema, foram testados quatro procedimentos aplicados a diferentes amostras de solos. O procedimento mais eficiente envolveu a decomposição assistida por radiação microondas, seguida pela separação do material sólido residual com elevado teor de Si do sobrenadante ácido. A fração residual foi solubilizada usando HF concentrado e, após complexação com ácido bórico, essa solução foi misturada à fase líquida do digerido. Os teores de metais nos digeridos foram determinados por espectrometria de emissão óptica em plasma induzido (ICP OES) e a exatidão foi demonstrada aplicando o procedimento proposto em amostras provenientes do programa colaborativo International Soil-Analytical Exchange (ISE, Wegening Agricultural University, Holanda) e em amostra certificada de solo proveniente do National Institute of Standard and Technology (NIST, SRM 2709), que apresentou respectivamente, os seguintes percentuais de recuperação: 100,0 ± 2,6; 99,5 ± 1,9; 108,5 ± 2,7; 94,6 ± 8,9; 92,2 ± 9,7; 95,7 ± 1,8; 96,7 ± 2,7; 95,2 ± 0,6; 103,6 ± 2,6 e 96,1 ± 1,6 para, Al, Ba, Ca, Cr, Cu, Fe, Mg, Mn, V e Zn.

Complexometric titration with potenciometric indicator to determination of calcium and magnesium in soil extracts¹

This study proposes a method of direct and simultaneous determination of the amount of Ca2+ and Mg2+ present in soil extracts using a Calcium Ion-Selective Electrode and by Complexometric Titration (ISE-CT). The results were compared to those obtained by conventional analytical techniques of Complexometric Titration (CT) and Flame Atomic Absorption Spectrometry (FAAS). There were no significant differences in the determination of Ca2+ and Mg2+ in comparison with CT and FAAS, at a 95 % confidence level. Additionally, results of this method were more precise and accurate than of the Interlaboratorial Control (IC).

Utilização de eletrodos potenciométricos de amálgama em estudos de complexação de substâncias húmicas

Potentiometric amalgam electrodes of lead, cadmium, and zinc are proposed to study the complexation properties of commercial and river sediment humic acids. The copper complexation properties of both humic acids were studied in parallel using the solid membrane copper ion-selective electrode (Cu-ISE). The complexing capacity and the averaged conditional stability constants were determined at pH 6.00 ± 0.05 in medium of 2x10-2 mol L-1 sodium nitrate, using the Scatchard method. The lead and cadmium amalgam electrodes presented a Nernstian behavior from 1x10-5 to 1x10-3 moles L-1 of total metal concentration, permitting to perform the complexation studies using humic acid concentrations around of 20 to 30 mg L-1, that avoids colloidal aggregation. The zinc amalgam electrode showed a subnernstian linear response in the same range of metal concentrations. The Scatchard graphs for both humic acids suggested two classes of binding sites for lead and copper and one class of binding site for zinc and cadmium.

Construção artesanal de um eletrodo íon seletivo a chumbo(II): uma alternativa para disciplinas experimentais

This works proposes a homemade construction of a lead(II) ISE of solid membrane (Ag2S/PbS) to determine Pb2+ ions in potentiometric titrations, using damaged combined glass electrodes. This electrode can be constructed in teaching laboratories, using it as a learning tool related to the theoretical principle of ISE. The analytical curve obtained (y = 27.056x + 337.58; R = 0.996) was linear on the range of 1 x 10-5 to 1 mol L-1 and has presented a very close behavior of the Nernstian. The homemade ISE has presented a similar selectivity to the commercial electrodes, showing to be a good alternative to the experimental activities on teaching laboratories.

Preparo de amostras de combustíveis fósseis por piroidrólise para a determinação de flúor e cloro

Pyrohydrolysis is proposed for fossil fuels sample preparation for further fluorine and chlorine determination. Samples were heated during 10 min at temperatures up to 1000 °C. Water vapor was passed through the reactor and the volatile products were condensed and collected in NH4OH solution. Fluoride was determined by potentiometry using an ion selective electrode (ISE) and Cl by ICP OES and DRC-ICP-MS. The results are in good agreement with certified values and the precision is better than 10% (n = 4). Sample preparation by means of pyrohydrolysis is relatively simple, whereas chlorine and fluorine can be determined at low concentrations.

Uses of nitrate ion sensitive electrodes

Some models of ion-selective electrodes (ISE) and other methods have been elaborated, to quantify nitrate levels in environmental samples (water, fruits, vegetables and others), using direct potentiometry

Transtornos emocionais e a formação em Medicina: um estudo longitudinal

Transtornos emocionais como ansiedade, estresse e até mesmo burnout têm sido apontados em estudantes de Medicina durante o período de formação. Esta pesquisa investiga a ocorrência destes transtornos em 18 alunos ao longo dos seis anos de um curso de Medicina. Além de um questionário sociodemográfico, foram aplicados diversos instrumentos de avaliação (Idate, MBI, BAI e ISE), uma ou mais vezes em anos subsequentes. Os resultados evidenciaram que os transtornos foram mais intensos no terceiro e quarto anos. O sentimento de realização pessoal foi aumentando no transcorrer do curso, assim como as atitudes de desumanização. A exaustão emocional, por sua vez, apresentou decréscimo no final do curso. Sugere-se um estudo dos fatores de maior pressão, principalmente os relativos aos terceiro e quarto anos do curso, no sentido de modificá-los e/ou minimizar suas consequências nos estudantes. Por outro lado, disciplinas que promovam maior conhecimento do ser humano e, portanto, atitudes de humanização, devem ser implementadas e/ou receber mais destaque. A ênfase do curso deve ser pautada não só na capacitação técnica e desenvolvimento de habilidades, mas, especialmente, no conhecimento do ser humano e nas relações interpessoais e afetivas.