Perdas por imparidade em intangíveis

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 do Doutor Carlos Quelhas Martins

Determination of permethrin and its metabolite in brains and urines of rats by GC-ECD and GC-MS

Synthetic pyrethroids are pesticides derived from naturally occurring pyrethrins, taken from pyrethrum of dried Chrysanthemum flowers. Pyrethroid insecticides are one of the most commonly used residential and agricultural insecticides. Many pyrethroids can significantly harm the nervous system. Permethrin could be one of the factors involved in the onset of neurodegenerative diseases. The present study aims to evaluate in brain, the effect that can induce the exposure to permethrin, during early life of female rats (from 6 to 21 days of life). Therefore, have been examined the concentrations of permethrin and its main metabolite (3-PBA) in the brain and urine in female rats sacrificed the day after and 14 days after treating. The different concentrations of permethrin and 3-PBA (after 24h and after 14 days in the end of treatment) were obtained using two different methods. The evaluation of permethrin by liquid-liquid extraction and GC-ECD was performed. The levels of the 3-PBA (in urine and brains) were obtained by SPE procedure and GC-MS using the 2- PBA as internal standard.

Análise da Qualidade de Energia em Instalações Eléctricas com MiniProdução

Com a alteração da legislação energética em Portugal, nomeadamente a implementação da legislação de Micro e Minigeração, a produção distribuída cresceu de forma exponencial na rede elétrica nacional, diminuindo por um lado as perdas no transporte e distribuição, e por outro aumentando a complexidade na gestão do trânsito de potência ao Distribuidor. No entanto a motivação desta dissertação prende-se com o facto de que as centrais de produção distribuída, em particular as de tecnologia fotovoltaica, pela sua dimensão, serem instaladas nos pontos de consumo, em paralelo com a instalação elétrica de utilização do cliente e como tal, têm sido verificadas diversas anomalias no funcionamento e exploração das mesmas, por influência da má qualidade de energia resultante das más condições de funcionamento e exploração em que se encontram as instalações de consumo. A presente dissertação pretende apresentar uma descrição das anomalias mais frequentes verificadas nas centrais fotovoltaicas de minigeração com origem na qualidade da energia que transita das instalações elétricas de consumo ligadas ao mesmo ponto de interligação com a rede elétrica nacional. Como base de fundamento, foram demonstradas através de três casos práticos reais, algumas das mais frequentes e prejudiciais anomalias descritas na presente dissertação. Foram escolhidos 3 casos reais com diferentes tipos de instalação de consumo sendo que um deles não apresenta qualquer anomalia de forma a comprovar o bom funcionamento em condições normais de ambas as instalações. Foram encontradas e demonstradas várias soluções paras os diferentes tipos de anomalias, no entanto esta dissertação vai permitir não só a resolução deste tipo de anomalias em centrais fotovoltaicas em exploração e já com prejuízos avultados mas também introduzir em futuras instalações a análise da qualidade da energia nas instalações de consumo em fase preliminar de estudo de implementação de centrais fotovoltaicas de minigeração e de autoconsumo, precavendo futuros problemas de rentabilidade técnico-económica. Este estudo, irá certamente servir de motor de impulsão para a preocupação com a Qualidade da Energia essencialmente dentro das instalações elétricas de consumo sensibilizando os seus gestores energéticos. Poderá ainda impulsionar a reformulação do Regulamento de Qualidade de Serviço para exigências ainda mais apertadas de forma a incorporar algumas das anomalias aqui descritas, sendo por isso um elemento de alerta para todos os “Players” do Sistema Elétrico Nacional tendo como limite a melhoria continua da Segurança e da Qualidade da energia na rede elétrica beneficiando da sensibilização de todos os intervenientes.

Estudo sobre Perdas de Água

O presente relatório resulta de um estudo realizado na empresa Águas do Douro e Paiva, S.A. (AdDP), atual Águas do Norte, S.A., sob a forma de estágio curricular, com a duração de seis meses e que teve como tema as perdas de água na rede da empresa. Inicialmente é feito um enquadramento ao tema onde se aborda o setor das águas em Portugal, a importância do mesmo na sociedade Portuguesa e as suas principais características. É apresentada também uma introdução à empresa onde foi realizado o estágio e, posteriormente, são apresentados fundamentos teóricos relativos às perdas de água onde se incluem as diversas fases de abordagem ao problema, métodos de medição dos caudais e técnicas de localização de fugas. De modo a comparar resultados já obtidos pela empresa, foi feito um levantamento de dados anuais e mensais para o cálculo do balanço hídrico e indicadores de desempenho para toda a rede da empresa. A informação obtida foi traduzida sob a forma de gráficos e os resultados foram comparados com os resultados da empresa e com os valores recomendados pela Entidade Reguladora dos Serviços de Águas e Resíduos (ERSAR). Tendo em conta a problemática em estudo, foi desenvolvida uma folha de cálculo de auxílio à gestão que permite obter valores para as perdas de água diárias para os subsistemas de Lever e do Vale do Sousa e onde a informação é apresentada sob a forma de gráficos. Os vários passos necessários ao desenvolvimento da folha de cálculo são descritos no presente relatório e é explicado o funcionamento e distribuição dos diversos componentes da rede.

Ourém e Porto de Mós. A obra mecenática de D. Afonso, 4.º conde de Ourém

o trabalho nomográfico desenvolvido por Alexandra Leal Barradas, centrado no mecenatismo do 4.° conde de Ourem, e, de alguma forma, pioneiro na sua área, vindo preencher uma enorme lacuna no âmbito destes estudo s de Historia da Arte. Torna-se imperioso, em meu entender; avançar paulatinamente nestes domínios, explorando com segurança estes promissores campos de investigação. Este, afinal, 0 caso do presente livro, uma monografia resultante da dissertação de Mestrado em História da Arte apresentada na Faculdade de Ciências Sociais e Humanas. Em boa hora, a autora aceitou a sugestão e 0 desafio que lhe lancei.

Conception and first results of a cross-sectional national study on the demography, disease characteristics and socioeconomics status of the Portuguese patients with multiple sclerosis : the PORT-MS study

RESUMO: Introdução e objetivos: Não existia um estudo multicêntrico que descrevesse as características dos doentes com EM, da doença em si, ou do seu tratamento, em Portugal.Métodos: Doentes McDonald 2010 positivos foram sequencialmente recrutados em 7 centros entre Maio e Novembro 2014. Aplicou-se um Caderno de Recolha de Dados incidindo na demografia, doença, educação e emprego (estudo PORT-MS). Resultados: 561 doentes incluídos. Primeiros sintomas aos 30,2±10,5 anos (RRMS 29,2±10, PPMS 39,4±11,7, p<0,001); diagnóstico 3,2±5,3 anos depois (RRMS 3,0±5,1, PPMS 4,9±2,5, p=0,002); tempo de doença após diagnóstico 9,4±7,2 anos (semelhante RRMS no diagnóstico e PPMS); idade atual 42,9±12,4 anos (grupo RRMS no diagnóstico 42,0±12,1, PPMS 52,5±11,3, p<0,001); EDSS atual 2,5 (RRMS 2.0, PPMS 6.0); proporção feminino:masculino é 2,5:1 (RRMS semelhante, PPMS 1,1:1, p<0,05); no diagnóstico RRMS 90,6%, SPMS 0,9%, PPMS 8,6%; 9,5% dos RRMS encontravam-se em SP na inclusão (nomeadamente os com mais idade no diagnóstico e/ou atualidade ou tempo de doença mais prolongado). PPMS mais frequente em doentes diagnosticados mais tardiamente (p<0,001), onde aumenta também ligeiramente a proporção de mulheres na PPMS. Nas últimas décadas: novos casos mostram estabilidade na proporção de géneros e tipos de doença; idade nos primeiros sintomas e no diagnóstico aumentou ligeiramente, tempo entre eles diminuiu ligeiramente. Proporção sob DMT (Maio 2014): global 84,5%; atualmente RRMS 90,4%; SPMS 70,8%; PPMS 36,8%; progressivas agregadas 48%. Tipo de DMT, amostra global: interferões 56,5%, GA 18,4%, Natalizumab 11,6%, Fingolimod 9,7%. Global: economicamente ativos 61,5%, desemprego 13,5%, 74,1% dos não activos estão reformados por doença. Gravidezes após diagnóstico em 15% mulheres. Casos com história familiar positiva 7,8%. Discussão e conclusões: Incluída cerca de 10% da população portuguesa. Resultados congruentes com dados internacionais. Elevada proporção sob DMT, mesmo EDSS alto e formas progressivas. Terapêuticas de segunda linha sub representadas. Doentes jovens e com doença ligeira com vida económica ativa; restantes essencialmente reformados por doença.---------------- ABSTRACT : Background/aims: In Portugal, there wasn’t a multicentric study on the general characteristics (demography, disease milestones, DMT, socioeconomic status) of Multiple Sclerosis patients. Methods: Patients fulfilling McDonald 2010 criteria were sequentially recruited from May to November 2014 in 7 centers and data was systematically collected. Results: 561 patients included. First symptoms occurred at 30,2±10,5 years-old (RRMS 29,2±10, PPMS 39,4±11,7, p<0,001); diagnosis 3,2±5,3 years later (RRMS 3,0±5,1, PPMS 4,9±2,5, p=0,002); 9,4±7,2 years elapsed since diagnosis (similar for those is RRMS at diagnosis and PPMS); current age 42,9±12,4 years-old (group RRMS at diagnosis 42,0±12,1, PPMS 52,5±11,3, p<0,001); current EDSS 2,5 (RRMS 2.0, PPMS 6.0); females to males 2,5:1 (RRMS similar, PPMS 1,1:1, p<0,05); at diagnosis RRMS 90,6%, SPMS 0,9%, PPMS 8,6%; 9,5% of RRMS reached SP at inclusion (those older at diagnosis, in actuality, or with longer follow-up). PPMS more frequente in patients diagnosed at older ages (p<0,001), also slight increase in females. Along the last decades: new cases have showed stable proportions of gender and disease types; age at first symptoms and diagnosis slightly increased, time between them slightly decreased. Proportion on DMT (May 2014): 84,5% of all; 90,4% of currently in RRMS; 70,8% of SPMS; 36,8% of PPMS; 48% of progressive forms together. Type of DMT, all patients: interferons 56,5%, Glatiramer Acetate 18,4%, Natalizumab 11,6%, Fingolimod 9,7%. Economically active 61,5% of all, unemployment 13,5%, 74,1% of non-active are retired due to disease. Females pregnant after diagnosis 15%. Positive family cases in 7,8%. Discussion/Conclusions: 10% of the national MS population collected. Data generally consistente with international reports. Proportion under DMT relatively high in all disease types, but second line therapies underrepresented. Young patients with mild disease have an active economic life. Those not active are essentially retired due to disease.

Liquid chromatography-tandem mass spectrometry (LC/APCI-MS/MS) methods for the quantification of captan and folpet phthalimide metabolites in human plasma and urine.

Captan and folpet are fungicides largely used in agriculture. They have similar chemical structures, except that folpet has an aromatic ring unlike captan. Their half-lives in blood are very short, given that they are readily broken down to tetrahydrophthalimide (THPI) and phthalimide (PI), respectively. Few authors measured these biomarkers in plasma or urine, and analysis was conducted either by gas chromatography coupled to mass spectrometry or liquid chromatography with UV detection. The objective of this study was thus to develop simple, sensitive and specific liquid chromatography-atmospheric pressure chemical ionization-tandem mass spectrometry (LC/APCI-MS/MS) methods to quantify both THPI and PI in human plasma and urine. Briefly, deuterated THPI was added as an internal standard and purification was performed by solid-phase extraction followed by LC/APCI-MS/MS analysis in negative ion mode for both compounds. Validation of the methods was conducted using spiked blank plasma and urine samples at concentrations ranging from 1 to 250 μg/L and 1 to 50 μg/L, respectively, along with samples of volunteers and workers exposed to captan or folpet. The methods showed a good linearity (R (2) > 0.99), recovery (on average 90% for THPI and 75% for PI), intra- and inter-day precision (RSD, <15%) and accuracy (<20%), and stability. The limit of detection was 0.58 μg/L in urine and 1.47 μg/L in plasma for THPI and 1.14 and 2.17 μg/L, respectively, for PI. The described methods proved to be accurate and suitable to determine the toxicokinetics of both metabolites in human plasma and urine.

Indirect hydrogen analysis by gas chromatography coupled to mass spectrometry (GC-MS).

Gas chromatography (GC) is an analytical tool very useful to investigate the composition of gaseous mixtures. The different gases are separated by specific columns but, if hydrogen (H2 ) is present in the sample, its detection can be performed by a thermal conductivity detector or a helium ionization detector. Indeed, coupled to GC, no other detector can perform this detection except the expensive atomic emission detector. Based on the detection and analysis of H2 isotopes by low-pressure chemical ionization mass spectrometry (MS), a new method for H2 detection by GC coupled to MS with an electron ionization ion source and a quadrupole analyser is presented. The presence of H2 in a gaseous mixture could easily be put in evidence by the monitoring of the molecular ion of the protonated carrier gas. Copyright © 2013 John Wiley & Sons, Ltd.

Validation of an analytical method for nitrous oxide (N2O) laughing gas by headspace gas chromatography coupled to mass spectrometry (HS-GC-MS): Forensic application to a lethal intoxication.

Drug abuse is a widespread problem affecting both teenagers and adults. Nitrous oxide is becoming increasingly popular as an inhalation drug, causing harmful neurological and hematological effects. Some gas chromatography-mass spectrometry (GC-MS) methods for nitrous oxide measurement have been previously described. The main drawbacks of these methods include a lack of sensitivity for forensic applications; including an inability to quantitatively determine the concentration of gas present. The following study provides a validated method using HS-GC-MS which incorporates hydrogen sulfide as a suitable internal standard allowing the quantification of nitrous oxide. Upon analysis, sample and internal standard have similar retention times and are eluted quickly from the molecular sieve 5Å PLOT capillary column and the Porabond Q column therefore providing rapid data collection whilst preserving well defined peaks. After validation, the method has been applied to a real case of N2O intoxication indicating concentrations in a mono-intoxication.

Differenzierung von blauen Kugelschreibertinten mit LDI-MS: ein Vergleich gegenüber Routinemethoden

Die Differenzierung von Tinten erweist sich oft als wichtig in der Echtheitsprüfung von Dokumenten. Sie wird üblicherweise durch optische Vergleiche und Dünnschicht Chromatographie durchgeführt (TLC). Laser Desorption Ionisation Massenspektrometrie (LDI-MS) ist auch als nützlich gefunden worden und besonders leistungsfähig um Farbstoffe aus Kugelschreibertinte zu analysieren. Diese analytische Methode ist mit Hochleistungs Dünnschichtchromatografie TLC (HPTLC) verglichen worden, mit dem Ziel deren Tinten-Differenzierungskapazität zu testen. Tinteneinträge von 31 blauen Kugelschreibern sind analysiert worden und gemäß deren Farbstoffzusammensetzung klassifiziert worden. Typische Farbstoffe sind durch beide Methoden identifiziert worden und mehrere sind in vielen Tinten-Zusammensetzungen gefunden worden. LDI-MS ist leistungsfähiger als HPTLC um Tinten zu differenzieren, weil es Informationen über Farbstoffstrukturen (Molekular Gewicht) enthält und eine präzise relative Quantifizierung (Signalfläche) erlaubt. Dazu ist für LDI-MS Proben die Vorbereitung minimal und die Analysezeit kurz im Vergleich zu HPTLC mehr komplexen Schritte, wie Extraktionen, Spots Applikationen und Lösungsmittelelution. Allerdings sind mit LDI-MS zwei Analysen nötig um kationische und anionische Farbstoffe zu analysieren, während mit HPTLC nur eine Analyse nötig ist.

Effect of vitamin D on Epstein-Barr (EBV)-specific CD8+T cells in patients with early multiple sclerosis (MS)

Background: Infection with EBV and a lack in vitamin D may be important environmental triggers of MS. 1,25-(OH)2D3 mediates a shift of antigen presenting cells (APC) and CD4+ T cells to a less inflammatory profile. Although CD8+ T cells do express the vitamin D receptor, a direct effect of 1,25(OH)2D3 on these cells has not been demonstrated until now. Since CD8+ T cells are important immune mediators of the inflammatory response in MS, we examined whether vitamin D directly affects the CD8+ T cell response, and more specifically if it modulates the EBV-specific CD8+ T cell response. Material and Methods: To explore whether the vitamin D status may influence the pattern of the EBV-specific CD8+ T cell response, PBMC of 10 patients with early MS and 10 healthy controls (HC) were stimulated with a pool of immunodominant 8-10 mer peptide epitopes known to elicit CD8+ T cell responses. PBMC were stimulated with this EBV CD8 peptide pool, medium (negative control) or anti- CD3/anti-CD28 beads (positive control). The following assays were performed: ELISPOT to assess the secretion of IFN-gamma by T cells in general; cytometric beads array (CBA) and ELISA to determine whichcytokines were released by EBV-specific CD8+ T cells after six days of culture; and intracellular cytokine staining assay to determine by which subtype of T cells secreted given cytokines. To examine whether vitamin D could directly modulate CD8+ T cell immune responses, we depleted CD4+ T cells using negative selection. Results: We found that pre-treatment of vitamin D had an antiinflammatory action on both EBV-specific CD8+ T cells and on CD3/ CD28-stimulated T cells: secretion of pro-inflammatory cytokines (IFNgamma and TNF-alpha) was decreased, whereas secretion of antiinflammatory cytokines (IL-5 and TGF-beta) was increased. At baseline, CD8+ T cells of early MS patients showed a higher secretion of TNFalpha and lower secretion of IL-5. Addition of vitamin D did not restore the same levels of both cytokines as compared to HC. Vitamin D-pretreated CD8+T cells exhibited a decreased secretion of IFN-gamma and TNF-alpha, even after depletion of CD4+ T cells from culture. Conclusion: Vitamin D has a direct anti-inflammatory effect on CD8+ T cells independently from CD4+ T cells. CD8+ T cells of patients with earlyMS are less responsive to the inflammatory effect of vitamin D than HC, pointing toward an intrinsic dysregulation of CD8+ T cells. The modulation of EBV-specific CD8+T cells by vitaminDsuggests that there may be interplay between these twomajor environmental factors of MS. This study was supported by a grant from the Swiss National Foundation (PP00P3-124893), and by an unrestricted research grant from Bayer to RDP.

Chirality in the new generation of antidepressants: stereoselective analysis of the enantiomers of mirtazapine, N-demethylmirtazapine, and 8-hydroxymirtazapine by LC-MS.

Mirtazapine is an antidepressant that acts specifically on noradrenergic and sertonergic receptors. A LC-MS method was developed that allows the simultaneous analysis of the R-(-)- and S-(+)-enantiomers of mirtazapine (MIR), demethylmirtazapine (DMIR), and 8-hydroxymirtazapine (8-OH-MIR) in plasma of MIR-treated patients. The method involves a 3-step liquid-liquid extraction, an HPLC separation on a Chirobiotic V column, and MS detection in electrospray mode. The limit of quantification (LOQ) for all enantiomers was 0.5 ng/mL, and the intra- and interday CVs were within 3.3% to 11.7% (concentration ranges 5-50 ng/mL). A method is also presented for the quantitative analysis of glucuroconjugated MIR and 8-OH-MIR. S-(+)-8-OH-MIR is present in plasma mainly as its glucuronide. Preliminary data suggest that in all patients, except in those comedicated with CYP2D6 inhibitors such as fluoxetine and thioridazine, R-(-)-MIR concentrations were higher than those of S-(+)MIR. Moreover, fluvoxamine seems also to inhibit the metabolism of MIR. Therefore, this method seems to be suitable for the stereoselective assay of MIR and its metabolites in plasma of patients comedicated with MIR and other drugs for routine and research purposes.

Distribución de las especies pelágicas más abundantes e importantes del mar peruano en el invierno 2001

Se efectuó un muestreo sistemático paralelo en sentido perpendicular a la cota hasta las 100 y 120 mn. Las área de distribución se realizaron con el programa SURFER. La anchoveta peruana mantuvo predominio en aguas costeras y se registró hasta las 88 mn. Con amplia distribución entre Punta Falsa y el Callao.

Biomasas de las once especies pesqueras más abundancia en el mar peruano durante el verano 2000

Para efectuar el siguiente estudio se utilizó la técnica hidroacústica, se estimaron las biomasas de onces especies.

A highly sensitive LC-tandem MS assay for the measurement in plasma and in urine of salbutamol administered by nebulization during mechanical ventilation in healthy volunteers.

The new-generation nebulizers are commonly used for the administration of salbutamol in mechanically ventilated patients. The different modes of administration and new devices have not been compared. We developed a liquid chromatography-tandem mass spectrometry method for the determination of concentrations as low as 0.05 ng/mL of salbutamol, corresponding to the desired plasma concentration after inhalation. Salbutamol quantification was performed by reverse-phase HPLC. Analyte quantification was performed by electrospray ionization-triple quadrupole mass spectrometry using selected reaction monitoring detection ESI in the positive mode. The method was validated over concentrations ranging from 0.05 to 100 ng/mL in plasma and from 0.18 to 135 ng/mL in urine. The method is precise, with mean inter-day coefficient of variation (CV%) within 3.1-8.3% in plasma and 1.3-3.9% in urine, as well as accurate. The proposed method was found to reach the required sensitivity for the evaluation of different nebulizers as well as nebulization modes. The present assay was applied to examine whether salbutamol urine levels, normalized with the creatinine levels, correlated with the plasma concentrations. A suitable, convenient and noninvasive method of monitoring patients receiving salbutamol by mechanical ventilation could be implemented. Copyright © 2011 John Wiley & Sons, Ltd.