4 resultados para Activity Based Costing

em Instituto Politécnico de Bragança


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The present work intends to study Rural Tourism. More specifically: regional policy of Rural Tourism development. Purpose of this research is creation of innovative qualitative model of regional policy of Rural Tourism development for Ukraine. With this aim literature review was made, developed a research methodology and analysis made. It was established a way of creation of qualitative model, based on studied information and scientific papers. Research methodology was described in next part. Decided to do it in three stages: (1) justification of analytical research; (2) data sample collection and analysis; (3) creating of innovative model of regional policy of Rural Tourism development. Each of these stages have sub stages supported by results of previous. In accordance to methodology, analytical part was made in two steps: (1) analysis of statistical information about rural houses availability; (2) analysis of resources needed for successfully Rural Tourism activity. This part gave information about placement of rural houses by geographical regions and defined most attractive geographical regions for Rural Tourism development. The results showed that the highest rural houses availability is in Western geographical region. Other regions have low level of rural houses availability. However, analysis of resources needed for successful Rural Tourism development showed, that all geographical regions are attractive for organizing Rural Tourism activity. Based on this information an innovative qualitative model of Rural Tourism development was created.

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Cochlospermum angolensis Welw. (borututu) is a widespread tree in Angola that belongs to the Cochlospermaceae family. Its bark infusion is used in the traditional medicine of Angola for the treatment of jaundice, hepatic diseases and for the prophylaxis of malaria [1]. In the present work, three formulations based on this plant (infusion, pills, and syrup) were characterized by HPLC-DAD-ESI/MS regarding phenolic composition, and evaluated by their in vitro antimicrobial activity against isolates of multiresistant bacteria (Escherichia coli, Escherichia coli spectrum extended producer of β-lactamases (ESBL), Proteus mirabilis, methicillin-resistant Staphylococcus aureus (MRSA) and Pseudomonas aeruginosa). The infusion and pills revealed the highest variety of phenolic compounds, with eleven compounds identified. Protocatechuic acid was only present in infusions, being the most abundant compound, while (epi)gallocatechin-O-gallate and eucaglobulin/globulusin were the main molecules identified in pills and syrup, respectively. Methyl ellagic acids, eucaglobulin/globulusin B (Fig. 1) and (epi)gallocatechin-O-gallate were found in all the formulations. The infusion revealed antimicrobial activity against all the studied bacteria with the exception of P. mirabilis whereas the pills revealed activity in E. coli ESBL and MRSA. No significant antimicrobial activity was detected in the syrup, in agreement with its low concentrations of phenolic compounds. None of the tested formulations inhibited P. mirabilis. Considering the obtained results, C. angolensis infusion can be considered a good source of phenolic compounds as well as a good antimicrobial agent.

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The vapor liquid-equilibrium of water + ionic liquids is relevant for a wide range of applications of these compounds. It is usually measured by ebulliometric techniques, but these are time consuming and expensive. In this work it is shown that the activity coefficients of water in a series of cholinium-based ionic liquids can be reliably and quickly estimated at 298.15K using a humidity meter instrument. The cholinium based ionic liquids were chosen to test this experimental methodology since data for water activities of quaternary ammonium salts are available in the literature allowing the validation of the proposed technique. The COSMO-RS method provides a reliable description of the data and was also used to understand the molecular interactions occurring on these binary systems. The estimated excess enthalpies indicate that hydrogen bonding between water and ionic liquid anion is the dominant interaction that governs the behavior of water and cholinium-based ionic liquids systems, while the electrostatic-misfit and van der Walls forces have a minor contribution to the total excess enthalpies.

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The activity coefficients at infinite dilution, gamma(infinity)(13), of 55 organic solutes and water in three ionic liquids with the common cation 1-butyl-3-methylimidazolium and the polar anions Cl--,Cl- [CH3SO3](-) and [(CH3)(2)PO4](-), were determined by (gas + liquid) chromatography at four temperatures in the range (358.15 to 388.15) K for alcohols and water, and T = (398.15 to 428.15) K for the other organic solutes including alkanes, cycloalkanes, alkenes, cycloalkenes, alkynes, ketones, ethers, cyclic ethers, aromatic hydrocarbons, esters, butyraldehyde, acetonitrile, pyridine, 1-nitropropane and thiophene. From the experimental gamma(infinity)(13) values, the partial molar excess Gibbs free energy, (G) over bar (E infinity)(m), enthalpy (H) over bar (E infinity)(m), and entropy (S) over bar (E infinity)(m), at infinite dilution, were estimated in order to provide more information about the interactions between the solutes and the ILs. Moreover, densities were measured and (gas + liquid) partition coefficients (KL) calculated. Selectivities at infinite dilution for some separation problems such as octane/benzene, cyclohexane/benzene and cyclohexane/thiophene were calculated using the measured gamma(infinity)(13), and compared with literature values for N-methyl-2-pyrrolidinone (NMP), sulfolane, and other ionic liquids with a common cation or anion of the ILs here studied. From the obtained infinite dilution selectivities and capacities, it can be concluded that the ILs studied may replace conventional entrainers applied for the separation processes of aliphatic/aromatic hydrocarbons.