The impact of indoor air quality and contaminants on respiratory health of older people living in long-term care residences in Porto

Background: persons who are 65 years or older often spend an important part of their lives indoors thus adverse indoor climate might influence their health status. Objective: to evaluate the influence of indoor air quality and contaminants on older people’s respiratory health. Design: cross-sectional study. Setting: 21 long-term care residences (LTC) in the city of Porto, Portugal. Subjects: older people living in LTC with ≥65 years old. Methods: the Portuguese version of BOLD questionnaire was administered by an interviewer to older residents able to participate (n = 143). Indoor air contaminants (IAC) were measured twice, during winter and summer in 135 areas. Mixed effects logistic regression models were used to study the association between the health questionnaire results and the monitored IAC, adjusted for age, smoking habits, gender and number of years living in the LTC. Results: cough (23%) and sputum (12%) were the major respiratory symptoms, and allergic rhinitis (18%) the main selfreported illness. Overall particulate matter up to 2.5 micrometres in size median concentration was above the reference levels both in winter and summer seasons. Peak values of particulate matter up to 10 micrometres in size (PM10), total volatile organic compounds, carbon dioxide, bacteria and fungi exceeded the reference levels. Older people exposed to PM10 above the reference levels demonstrated higher odds of allergic rhinitis (OR = 2.9, 95% CI: 1.1–7.2). Conclusion: high levels of PM10 were associated with 3-fold odds of allergic rhinitis. No association was found between indoor air chemical and biological contaminants and respiratory symptoms.

Indoor air quality in Portuguese schools: levels and sources of pollutants

Indoor air quality (IAQ) parameters in 73 primary classrooms in Porto were examined for the purpose of assessing levels of volatile organic compounds (VOCs), aldehydes, particulate matter, ventilation rates and bioaerosols within and between schools, and potential sources. Levels of VOCs, aldehydes, PM2.5 , PM10 , bacteria and fungi, carbon dioxide (CO2 ), carbon monoxide, temperature and relative humidity were measured indoors and outdoors and a walkthrough survey was performed concurrently. Ventilation rates were derived from CO2 and occupancy data. Concentrations of CO2 exceeding 1000 ppm were often encountered, indicating poor ventilation. Most VOCs had low concentrations (median of individual species <5 μg/m(3) ) and were below the respective WHO guidelines. Concentrations of particulate matter and culturable bacteria were frequently higher than guidelines/reference values. The variability of VOCs, aldehydes, bioaerosol concentrations, and CO2 levels between schools exceeded the variability within schools. These findings indicate that IAQ problems may persist in classrooms where pollutant sources exist and classrooms are poorly ventilated; source control strategies (related to building location, occupant behavior, maintenance/cleaning activities) are deemed to be the most reliable for the prevention of adverse health consequences in children in schools.

Indoor air quality in schools and its relationship with children's respiratory symptoms

A cross-sectional survey was conducted to characterize the indoor air quality (IAQ) in schools and its relationship with children's respiratory symptoms. Concentrations of volatile organic compounds (VOC), aldehydes, PM2.5, PM10, carbon dioxide, bacteria and fungi were assessed in 73 classrooms from 20 public primary schools located in Porto, Portugal. Children who attended the selected classrooms (n = 1134) were evaluated by a standardised health questionnaire completed by the legal guardians; spirometry and exhaled nitric oxide tests. The results indicated that no classrooms presented individual VOC pollutant concentrations higher than the WHO IAQ guidelines or by INDEX recommendations; while PM2.5, PM10 and bacteria levels exceeded the WHO air quality guidelines or national limit values. High levels of total VOC, acetaldehyde, PM2.5 and PM10 were associated with higher odds of wheezing in children. Thus, indoor air pollutants, some even at low exposure levels, were related with the development of respiratory symptoms. The results pointed out that it is crucial to take into account the unique characteristics of the public primary schools, to develop appropriate control strategies in order to reduce the exposure to indoor air pollutants and, therefore, to minimize the adverse health effects.

Children's health and indoor air quality in primary schools and homes in Portugal-Study design

The main aim of the research project "On the Contribution of Schools to Children's Overall Indoor Air Exposure" is to study associations between adverse health effects, namely, allergy, asthma, and respiratory symptoms, and indoor air pollutants to which children are exposed to in primary schools and homes. Specifically, this investigation reports on the design of the study and methods used for data collection within the research project and discusses factors that need to be considered when designing such a study. Further, preliminary findings concerning descriptors of selected characteristics in schools and homes, the study population, and clinical examination are presented. The research project was designed in two phases. In the first phase, 20 public primary schools were selected and a detailed inspection and indoor air quality (IAQ) measurements including volatile organic compounds (VOC), aldehydes, particulate matter (PM2.5, PM10), carbon dioxide (CO2), carbon monoxide (CO), bacteria, fungi, temperature, and relative humidity were conducted. A questionnaire survey of 1600 children of ages 8-9 years was undertaken and a lung function test, exhaled nitric oxide (eNO), and tear film stability testing were performed. The questionnaire focused on children's health and on the environment in their school and homes. One thousand and ninety-nine questionnaires were returned. In the second phase, a subsample of 68 children was enrolled for further studies, including a walk-through inspection and checklist and an extensive set of IAQ measurements in their homes. The acquired data are relevant to assess children's environmental exposures and health status.

Anomaly diagnosis in ceramic claddings by thermography - A review

With the increasing importance given to building rehabilitation comes the need to create simple, fast and non-destructive testing methods (NDT) to identify problems and for anomaly diagnosis. Ceramic tiles are one of the most typical kinds of exterior wall cladding in several countries; the earliest known examples are Egyptian dating from 4000 BC. This type of building facade coating, though being quite often used in due to its aesthetic and architectural characteristics, is one of the most complex that can be applied given the several parts from which it is composed; hence, it is also one of the most difficult to correctly diagnose with expeditious methods. The detachment of ceramic wall tiles is probably the most common and difficult to identify anomaly associated with this kind of cladding and it is also definitely the one that can compromise security the most. Thus, it is necessary to study a process of inspection more efficient and economic than the currently used which often consist in semi-destructive methods (the most common is the pull off test), that can only be used in a small part of the building at a time, allowing some assumptions of what can the rest of the cladding be like. Infrared thermography (IRT) is a NDT with a wide variety of applications in building inspection that is becoming commonly used to identify anomalies related with thermal variations in the inspected surfaces. Few authors have studied the application of IRT in anomalies associated with ceramic claddings claiming that the presence of air or water beneath the superficial layer will influence the heat transfer in a way that can be detected in both a qualitative and a quantitative way by the thermal camera, providing information about the state of the wall in a much broad area per trial than other methods commonly used nowadays. This article intends to present a review of the state of art of this NDT and its potentiality in becoming a more efficient way to diagnose anomalies in ceramic wall claddings.

Close-in planets around giant stars: lack of hot-Jupiters and prevalence of multiplanetary systems

Extrasolar planets abound in almost any possible configuration. However, until five years ago, there was a lack of planets orbiting closer than 0.5 au to giant or subgiant stars. Since then, recent detections have started to populated this regime by confirming 13 planetary systems. We discuss the properties of these systems in terms of their formation and evolution off the main sequence. Interestingly, we find that 70.0 ± 6.6% of the planets in this regime are inner components of multiplanetary systems. This value is 4.2σ higher than for main-sequence hosts, which we find to be 42.4 ± 0.1%. The properties of the known planets seem to indicate that the closest-in planets (a< 0.06 au) to main-sequence stars are massive (i.e., hot Jupiters) and isolated and that they are subsequently engulfed by their host as it evolves to the red giant branch, leaving only the predominant population of multiplanetary systems in orbits 0.06

Obtenção e caracterização de queratinase de bacillus sp. P45 a partir de coprodutos e aplicação na produção de queijos cremosos enriquecidos com chia e quinoa

As proteases constituem 60-65% do mercado global das enzimas industriais e são utilizadas na indústria de alimentos no processo de amaciamento de carne, na síntese de peptídeos, preparo de fórmulas infantis, panificação, cervejarias, produtos farmacêuticos, diagnósticos médicos, como aditivos na indústria de detergentes e na indústria têxtil no processo de depilação e transformação do couro. Proteases específicas produzidas por micro-organismos queratinolíticos são chamadas de queratinases e distinguem-se de outras proteases pela maior capacidade de degradação de substratos compactos e insolúveis como a queratina. Atualmente, processos que apontem o uso total das matérias-primas e que não resultem em impactos negativos ao meio ambiente tem ganhado destaque. Dentro desta temática, destacam-se a reutilização da farinha de penas residual durante o cultivo do Bacillus sp. P45 para produção de proteases e a biomassa residual de levedura, ambas com elevados teores de proteínas, podendo ser utilizadas no cultivo do Bacillus sp. P45 para obtenção de proteases. O objetivo deste trabalho foi obter a enzima queratinase purificada em grandes quantidades, sua caracterização, bem como a sua aplicação em processos de coagulação enzimática do leite para o desenvolvimento de um queijo cremoso enriquecido com farinha de chia e quinoa. Além disso, aplicar diferentes coprodutos para produção de enzimas proteolíticas e queratinolíticas. A presente tese foi dividida em quatro artigos: no primeiro foi realizado a obtenção da queratinase purificada em maiores quantidades e a determinação dos parâmetros de estabilidade térmica e a influência de componentes químicos na atividade enzimática. A obtenção da enzima em maiores quantidades alcançou fatores de purificação de 2,6, 6,7 e 4,0 vezes, paras 1º SAB, 2º SAB e diafiltração, respectivamente. A recuperação enzimática alcançou valores de 75,3% para o 1º SAB, 75,1% no 2º sistema e 84,3% na diafiltração. A temperatura de 55ºC e o pH 7,5 foram determinados como ótimos para atividade da enzima queratinase. O valor da energia de desativação (Ed) médio foi de 118,0 kJ/mol e os valores de z e D variaram de 13,6 a 18,8ºC, e 6,9 a 237,3 min, respectivamente. Além disso a adição de sais (CaCl2, CaO, C8H5KO4 e MgSO4) elevou a atividade da enzima na presença destes compostos. O segundo artigo apresenta a aplicação da queratinase como coagulante de leite bovino e sua aplicação na obtenção de queijo cremoso enriquecido com chia e quinoa. A enzima mostrou atividade de coagulação semelhante ao coagulante comercial, na concentração de 30mg/mL. A enzima purificada foi empregada de forma eficiente na fabricação do queijo cremoso, que apresentou valores de pH de 5,3 e acidez de 0,06 a 0,1 mol/L, com elevação durante os 25 dias de armazenamento. O terceiro artigo apresenta o perfil do queijo cremoso enriquecido com farinha de chia e quinoa, o qual apresentou alto índice de retenção de água (>99,0%) e baixos valores de sinérese (<0,72%). Elevados teores de fibras foi verificado (3,0 a 5,0%), sugerindo seu consumo como fonte de fibras. As análises microbiológicas foram de acordo com a legislação vigente. Na análise sensorial foi verificado altos valores de suavidade ao paladar e verificado maiores valores de consistência e untabilidade nas amostras com maiores concentrações de nata e quinoa. O quarto artigo traz a extração de β-galactosidase por ultrassom e o uso da biomassa residual da levedura, bem como o uso de farinha de penas residuais como substrato para obtenção de proteases. O ultrassom foi eficiente para ruptura celular e extração de β-galactosidase, apresentando alta atividade (35,0 U/mL) e rendimento (876,0 U/g de biomassa). A maior atividade proteolítica (1300 U/mL em 32 h) e queratinolítica (89,2 U/mL) verificadas ocorreram utilizando-se a biomassa e a farinha de penas residuais, respectivamente. Maior produtividade proteolítica (40,8 U/mL/h) foi verificado no meio utilizando biomassa residual como substrato. Já a maior produtividade queratinolítica (2,8 U/mL/h) foi alcançada utilizando farinha de penas reutilizada.

Transcription of TIR1-Controlled Genes Can be Regulated within 10 Min by an Auxin-Induced Process. Can TIR1 be the Receptor?

ABP1 and TIR1/AFBs are known as auxin receptors. ABP1 is linked to auxin responses several of which are faster than 10 min. TIR1 regulates auxin-induced transcription of early auxin genes also within minutes. We use transcription of such TIR1-dependent genes as indicator of TIR1 activity to show the rapid regulation of TIR1 by exogenous auxin. To this end, we used quantification of transcription of a set of fifteen early auxin-induced reporter genes at t = 10 and t = 30 min to measure this as a TIR1-dependent auxin response. We conducted this study in 22 mutants of auxin transporters (pin5, abcb1, abcb19, and aux1/lax3), protein kinases and phosphatases (ibr5, npr1, cpk3, CPK3-OX, d6pk1, d6pkl1-1, d6pkl3-2, d6pkl1-1/d6pkl2-2, and d6pkl1-1/d6pkl3-2), of fatty acid metabolism (fad2-1, fad6-1, ssi2, lacs4, lacs9, and lacs4/lacs9) and receptors (tir1, tir1/afb2, and tir1/afb3) and compared them to the wild type. After 10 min auxin application, in 18 out of 22 mutants mis-regulated expression of at least one reporter was found, and in 15 mutants transcription of two-to-three out of five selected auxin reporter genes was mis-regulated. After 30 min of auxin application to mutant plants, mis-regulation of reporter genes ranged from one to 13 out of 15 tested reporter genes. Those genes chosen as mutants were themselves not regulated in their expression by auxin for at least 1 h, excluding an influence of TIR1/AFBs on their transcription. The expression of TIR1/AFB genes was also not modulated by auxin for up to 3 h. Together, this excludes a feedback or feedforward of these mutant genes/proteins on TIR1/AFBs output of transcription in this auxin-induced response. However, an auxin-induced response needed an as yet unknown auxin receptor. We suggest that the auxin receptor necessary for the fast auxin-induced transcription modulation could be, instead, ABP1. The alternative hypothesis would be that auxin-induced expression of a protein, initiated by TIR1/AFBs receptors, could initiate these responses and that this unknown protein regulated TIR1/AFB activities within 10 min.

Biomachining of oxygen-free copper: development of a continuous process for industrial application

245 p.

Antiangiogenic potential of yogurts added with extracts rich in apigenin derivatives

Angiogenesis is a biological process through which there is the formation of new blood vessels from preexisting ones [I]. However, in pathological cases, the abnormal growth of new blood vessels promotes the development of various diseases including cancer [2) through the production of atypically large amounts of angiogenesis factors, e.g. the vascular endothelial growth factor (VEGF) [3]. The plant secondary metabolites have been the subject of several studies to evaluate their benefits to human health. In particular, the phenolic compounds have high potential for use in the food industry, including the development of functional foods. Among these, apigenin has been associated with chemopreventive effects related to cancer [4]. In fact, chemoprevention is a present-day concept and contemplates the use of medicines, biological compounds or nutrients as an intervention strategy of cancer prevention. In this work, an Arenaria montana L hydroethanolic extract was prepared and after characterization by HPLC-DAD-ESI/MS showed to be rich in apigenin derivatives. Furthermore, it exhibited ability to inhibit the phosphorylation of VEGFR-2 (vascular endothelium growth factor receptor) through an enzymatic assay. However, for the major protection of bioactive compounds, the extract was microencapsulated by an atomization/coagulation technique with alginate as the matrix material. Posteriorly, the hydroethanolic extract, in free and microencapsulated forms, was incorporated in yogurts in order to develop a novel chemopreventer food in relation to the angiogenesis process. The functionalized yogurts with A. montana extracts (free and microencapsulated) showed a nutritional value similar to the used control (yogurt without extract); however, the samples enriched with extracts revealed added-value regarding the VEGFR-2 phosphorylation inhibition ability. This effect was more effectively preserved over time in the samples functionalized with the protected extract. Overall, this work contributes to the valorization of plants rich in flavonoids, exploring its antiangiogenic potential with VEGFR-2 as target. Moreover, the atomization/coagulation technique allowed the production of viable microspheres enriched with the plant extract. The microspheres were effectively incorporated into yogurts, protecting the extract thus envisaging the development of novel functional foods with chemopreventive effects.

Applying the Analytic Hierarchy Process in healthcare research: A systematic literature review and evaluation of reporting

Background: The Analytic Hierarchy Process (AHP), developed by Saaty in the late 1970s, is one of the methods for multi-criteria decision making. The AHP disaggregates a complex decision problem into different hierarchical levels. The weight for each criterion and alternative are judged in pairwise comparisons and priorities are calculated by the Eigenvector method. The slowly increasing application of the AHP was the motivation for this study to explore the current state of its methodology in the healthcare context. Methods: A systematic literature review was conducted by searching the Pubmed and Web of Science databases for articles with the following keywords in their titles or abstracts: "Analytic Hierarchy Process," "Analytical Hierarchy Process," "multi-criteria decision analysis," "multiple criteria decision," "stated preference," and "pairwise comparison." In addition, we developed reporting criteria to indicate whether the authors reported important aspects and evaluated the resulting studies' reporting. Results: The systematic review resulted in 121 articles. The number of studies applying AHP has increased since 2005. Most studies were from Asia (almost 30 %), followed by the US (25.6 %). On average, the studies used 19.64 criteria throughout their hierarchical levels. Furthermore, we restricted a detailed analysis to those articles published within the last 5 years (n = 69). The mean of participants in these studies were 109, whereas we identified major differences in how the surveys were conducted. The evaluation of reporting showed that the mean of reported elements was about 6.75 out of 10. Thus, 12 out of 69 studies reported less than half of the criteria. Conclusion: The AHP has been applied inconsistently in healthcare research. A minority of studies described all the relevant aspects. Thus, the statements in this review may be biased, as they are restricted to the information available in the papers. Hence, further research is required to discover who should be interviewed and how, how inconsistent answers should be dealt with, and how the outcome and stability of the results should be presented. In addition, we need new insights to determine which target group can best handle the challenges of the AHP. © 2015 Schmidt et al.

Nitrogen vs argon: what is the most effective atmosphere for shelf-life extension of buckler sorrel leaves?

Buckler sorrel (Rumex induratus Boiss. & Reut.) is an underutilized leafy vegetable with peculiar sensory properties and potential as a gourmet food. In the food industry, different packaging methods have been used for shelf-life extension, but it is important to know how the quality of minimally processed vegetable is affected by these treatments. Recently, nitrogen and argon have been used for food packaging. Nitrogen is low soluble in water and other food constituents and does not support the growth of aerobic microbes. In turn, argon is biochemically active and appears to interfere with enzymatic oxygen receptor sites. In this study, modified atmospheres enriched with nitrogen and argon were evaluated for shelf-life extension of buckler sorrel leaves. Wild samples were gathered in Bragança, Portugal, considering local consumers’ sites and criteria. Healthy and undamaged leaves were selected, rinsed in tap water, and a portion was immediately analyzed (non-stored control). The remaining fresh material was packaged in polyethylene bags under nitrogen- and argon-enriched atmospheres and a conventional control atmosphere (air). All packaged samples were stored at 4 ºC for 12 days and then analyzed. The headspace gas composition was monitored during storage. Different quality attributes were evaluated, including visual (colour), nutritional (macronutrients, individual sugars and fatty acids) and bioactive (hydrophilic and lipophilic molecules and antioxidant properties) parameters. Different statistical tools were used; the one-way analysis of variance (ANO VA) was applied for analyse the differences among treatments and a linear discriminant analysis (LDA ) was used to evaluate the effects on the overall postharvest quality. The argon-enriched atmosphere better prevent the samples yellowing. The proximate composition did not change significantly during storage. Samples in control atmosphere revealed higher protein and ash contents and lower levels of lipids. The non-stored control samples presented the higher amounts of fructose, glucose and trehalose. The storage time increased the palmitic acid levels and decreased the content in α-linolenic and linoleic acids. The γ- e δ-tocopherols were higher after the 12 days of cold storage. Probably, the synthesis of these lipophilic compounds was a plant strategy to fight against the abiotic stress induced by storage. Higher levels of total phenolics and flavonoids and increased reducing power and β-carotene bleaching inhibition capacity were also found in the stored control samples. Once again, this result may be attributed to the intrinsic plant-protection mechanisms. Overall, the argon atmosphere was more suitable for quality preservation and shelf-life extension of buckler sorrel.

Biossorção do corante têxtil preto reafix super 2R com bagaço de malte

Na indústria têxtil grandes volumes de efluentes são gerados, os quais são caracterizados por serem coloridos e poluentes , devido à presença de corantes em sua composição. Com a necessidade de descontaminação, diferentes métodos são utilizados no tratamento, sendo um deles, a biossorção. Este consiste na remoção das substâncias tóxicas recorrendo a biossorventes obtidos a partir de resíduos agrícolas e sub-produtos de processos industriais. O objetivo principal deste trabalho foi estudar a remoção do corante Preto Reafix Super 2R em soluções aquosas por meio de biossorção com bagaço de malte. Baseando-se sobretudo no estudo da cinética e equilíbrio entre o biossorvente e o corante. Numa primeira fase foi estudada a influência dos parâmetros operacionais, como a influência do diâmetro médio das partículas do biossorvente, o pH da solução e a velocidade de agitação da solução. Sendo as condições ótimas de biossorção definidas a pH 2, velocidade de agitação de 150 rpm e biomassa sem peneiramento. Posteriormente, ajustaram-se os modelos cinéticos de Pseudo-primeira ordem, Pseudo-segunda ordem e de Difusão intrapartícula aos resultados experimentais obtidos pela cinética de adsorção avaliando também a influência da temperatura no tempo de contato para se alcançar o equilibrio. O modelo de Pseudo-segunda ordem conduziu ao melhor ajuste, com um coeficiente de correlação (R2) de apróximadamente 1. A partir dos testes de equilíbrio realizados com diferentes concentrações de corante, foram ajustadas as isotermas de Langmuir, Freundlich, Tempkin aos resultados experimentais tendo-se obtido parâmetros bastante significativos para o modelo Langmuir, cuja capacidade máxima de remoção (qmax) obtida foi de 40,16 mg.g-1. A análise dos parâmetros termodinâmicos permitiram avaliar que o processo de adsorção ocorre espontaneamente, sendo endotérmico e que ao longo do processo aumenta a aleatoriedade na interface sólido/solução, devido à desorganização do processo em virtude das interações que ocorrem.

Otimização dos parâmetros de maquinagem no processo de fresagem

Cada vez mais, os principais objetivos na indústria é a produção a baixo custo, com a máxima qualidade e com o tempo de fabrico o mais curto possível. Para atingir esta meta, a indústria recorre, frequentemente, às máquinas de comando numérico (CNC), uma vez que com esta tecnologia torna se capaz alcançar uma elevada precisão e um tempo de processamento mais baixo. As máquinas ferramentas CNC podem ser aplicadas em diferentes processos de maquinagem, tais como: torneamento, fresagem, furação, entre outros. De todos estes processos, o mais utilizado é a fresagem devido à sua versatilidade. Utiliza-se normalmente este processo para maquinar materiais metálicos como é o caso do aço e dos ferros fundidos. Neste trabalho, são analisados os efeitos da variação de quatro parâmetros no processo de fresagem (velocidade de corte, velocidade de avanço, penetração radial e penetração axial), individualmente e a interação entre alguns deles, na variação da rugosidade num aço endurecido (aço 12738). Para essa análise são utilizados dois métodos de otimização: o método de Taguchi e o método das superfícies. O primeiro método foi utilizado para diminuir o número de combinações possíveis e, consequentemente, o número de ensaios a realizar é denominado por método de Taguchi. O método das superfícies ou método das superfícies de resposta (RSM) foi utilizado com o intuito de comparar os resultados obtidos com o método de Taguchi, de acordo com alguns trabalhos referidos na bibliografia especializada, o RSM converge mais rapidamente para um valor ótimo. O método de Taguchi é muito conhecido no setor industrial onde é utilizado para o controlo de qualidade. Apresenta conceitos interessantes, tais como robustez e perda de qualidade, sendo bastante útil para identificar variações do sistema de produção, durante o processo industrial, quantificando a variação e permitindo eliminar os fatores indesejáveis. Com este método foi vi construída uma matriz ortogonal L16 e para cada parâmetro foram definidos dois níveis diferentes e realizados dezasseis ensaios. Após cada ensaio, faz-se a medição superficial da rugosidade da peça. Com base nos resultados obtidos das medições da rugosidade é feito um tratamento estatístico dos dados através da análise de variância (Anova) a fim de determinar a influência de cada um dos parâmetros na rugosidade superficial. Verificou-se que a rugosidade mínima medida foi de 1,05m. Neste estudo foi também determinada a contribuição de cada um dos parâmetros de maquinagem e a sua interação. A análise dos valores de “F-ratio” (Anova) revela que os fatores mais importantes são a profundidade de corte radial e da interação entre profundidade de corte radial e profundidade de corte axial para minimizar a rugosidade da superfície. Estes têm contribuições de cerca de 30% e 24%, respetivamente. Numa segunda etapa este mesmo estudo foi realizado pelo método das superfícies, a fim de comparar os resultados por estes dois métodos e verificar qual o melhor método de otimização para minimizar a rugosidade. A metodologia das superfícies de resposta é baseada num conjunto de técnicas matemáticas e estatísticas úteis para modelar e analisar problemas em que a resposta de interesse é influenciada por diversas variáveis e cujo objetivo é otimizar essa resposta. Para este método apenas foram realizados cinco ensaios, ao contrário de Taguchi, uma vez que apenas em cinco ensaios consegue-se valores de rugosidade mais baixos do que a média da rugosidade no método de Taguchi. O valor mais baixo por este método foi de 1,03μm. Assim, conclui-se que RSM é um método de otimização mais adequado do que Taguchi para os ensaios realizados. Foram obtidos melhores resultados num menor número de ensaios, o que implica menos desgaste da ferramenta, menor tempo de processamento e uma redução significativa do material utilizado.

Worldwide convergence of IFRS: Evidence from the global automotive industry

Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.