Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC

Este estudo expõe os objetivos, as diretrizes, o modelo conceitual e o processo desenvolvido para a implantação do Sistema de Informações de Custos do Governo Federal (SIC), descrevendo e explicando o marco conceitual e suas principais características, a abordagem em três dimensões (conceitual, tecnológica e cultural), as razões para os procedimentos adotados na sua construção, trabalhando a correspondência entre os conceitos da contabilidade governamental e da contabilidade de custos. O trabalho teve como proposta identificar e apresentar a configuração do sistema de informações de custos (SIC) a ser adotado pelo Brasil no âmbito da Administração Pública Federal como uma solução conciliatória junto aos atores envolvidos, e analisar e revelar o nível de aderência do SIC às teorias da Contabilidade de Custos, para tal fim foi desenvolvida a pesquisa exploratóriodescritiva, socorrendo-se em pesquisas bibliográfica e documental; na coleta de informações aplicando as técnicas de entrevista e observação direta intensiva; e na análise dos dados levantados, a técnica de análise de conteúdo. A importância do SIC é enfatizada como elemento de mensuração de custos, de melhoria da qualidade do gasto público e de vetor indutor da construção da mentalidade de custos na Administração Pública Federal que, poderá vir a ser o grande salto da administração patrimonial e burocrática para a administração gerencial.

Spin-helical Dirac states in graphene induced by polar-substrate surfaces with giant spin-orbit interaction: a new platform for spintronics

Spintronics, or spin electronics, is aimed at efficient control and manipulation of spin degrees of freedom in electron systems. To comply with demands of nowaday spintronics, the studies of electron systems hosting giant spin-orbit-split electron states have become one of the most important problems providing us with a basis for desirable spintronics devices. In construction of such devices, it is also tempting to involve graphene, which has attracted great attention because of its unique and remarkable electronic properties and was recognized as a viable replacement for silicon in electronics. In this case, a challenging goal is to lift spin degeneracy of graphene Dirac states. Here, we propose a novel pathway to achieve this goal by means of coupling of graphene and polar-substrate surface states with giant Rashba-type spin-splitting. We theoretically demonstrate it by constructing the graphene@BiTeCl system, which appears to possess spin-helical graphene Dirac states caused by the strong interaction of Dirac and Rashba electrons. We anticipate that our findings will stimulate rapid growth in theoretical and experimental investigations of graphene Dirac states with real spin-momentum locking, which can revolutionize the graphene spintronics and become a reliable base for prospective spintronics applications.

Effects of sapphire substrate annealing on ZnO epitaxial films grown by MOCVD

The annealing effects of sapphire substrate on the quality of epitaxial ZnO films grown by metalorganic chemical vapor deposition (MOCVD) were studied. The atomic steps formed on (0 0 0 1) sapphire (alpha-Al2O3) substrate surface by annealing at high temperature was analyzed by atomic force microscopy (AFM). The annealing effects of sapphire substrate on the ZnO films were examined by X-ray diffraction (XRD), AFM and photoluminescence (PL) measurements. Experimental results indicate that the film quality is strongly affected by annealing treatment of the sapphire substrate surface., The optimum annealing temperature of sapphire substrates is given. (c) 2006 Elsevier B.V. All rights reserved.

Growth and properties of ZnO thin film on beta-Ga2O3(100) substrate by pulsed laser deposition

Zinc oxide (ZnO) thin films were grown on the beta-Ga2O3 (100) substrate by pulsed laser deposition (PLD). X-ray diffraction (XRD) indicated that the ZnO films are c-axis oriented. The optical and electrical properties of the films were investigated. The room temperature Photoluminescence (PL) spectrum showed a near band emission at 3.28 eV with two deep level emissions. Optical absorption indicated a visible exciton absorption at room temperature. The as-grown films had good electrical properties with the resistivities as low as 0.02 Omega cm at room temperature. Thus, beta-Ga2O3 (100) substrate is shown to be a suitable substrate for fabricating ZnO film. (c) 2006 Elsevier B.V. All rights reserved.

Optical properties of ZnO thin film on gamma-LiAlO2 substrate grown by pulsed laser deposition

Optical properties were investigated of ZnO thin films grown oil (100) gamma-LiAlO2 (LAO) substrates by pulsed laser deposition method. C-axis oriented ZnO film was grown oil (100) LAO substrate at the substrate temperature of 550 degrees C. The transmittances of the films were over 85%. Peaks attributed to excitons were seen in the absorption spectra, indicating that the thin films have high crystallinity. Photoluminescence spectra were observed at room temperature; the peak at 550 urn is ascribed to oxygen vacancies in the ZnO films caused by the diffusion of Li from the substrate into the film during deposition. (c) 2005 Elsevier B.V. All rights reserved.

Study on the hydrolytic property and thermal stability of LiAlO2 substrate

The hydrolytic property and thermal stability of LiAlO2 (LAO), important factors for its application, were examined by AFM and X-ray rocking curve. We found that H2O may be deleterious for LAO surface polishing when the root mean square (RMS) value is less than 1 nm. However, when the RMS value is more than 1 nm it may be useful for LAO polishing. (100)-plane LAO substrates are annealed in the range of 850-900 degrees C in flux N-2, Slick AlN layer probably is produced on the substrate surface. M-plane GaN layer has grown on the substrate by metal-organic chemical vapor deposition (MOCVD) method. Theses results show that LiAlO2 crystal is a promising substrate of fabricating high-efficiency LEDs by MOCVD. (c) 2006 Elsevier B.V. All rights reserved.

Composite substrate LiGaO2(001)/beta-Ga2O3(100) fabricated by vapor transport equilibration

Highly (001) orientation LiGaO2 layers have been successfully fabricated on (100) beta-Ga2O3 surface by vapor transport equilibration (VTE) technique. The temperature is very important for the WE treatment. At low temperature (800 degrees C), LiGaO(2)layers are textured. As the temperature was raised to 1100 C the layer becomes highly oriented in the [100] direction. It shows that the best temperature for WE treatment is 1100 degrees C. This technique is promising to fabricate small lattice mismatch composite substrate of LiGaO2 (001)//beta-Ga2O3 (100) for GaN films. (c) 2006 Elsevier B.V. All rights reserved.

Study on growth and properties of novel gamma-LiAlO2 substrate

Transparent gamma-LiAlO2 single crystal has been grown by Temperature Gradient technique. The surface of the wafer annealed in O-2-atmosphere at 1100 degrees C for 70 h became opaque and Li-poor phase (LiAl5O8); while, that annealed in Li-rich atmosphere kept transparent and smooth. The full-width at half maximum value dropped to 30 arcsecs when the wafer was annealed in Li-rich atmosphere. That annealed in O-2-atmosphere increased to 78 arcsec. Compared with absorption spectra, we can conclude that the 196 nm absorption peak was caused by Li vacancies and the 736 nm peak was caused by O vacancies.

Structural, morphological and optical properties of ZnO thin films grown on gamma-LiAlO2 substrate by pulsed laser deposition

ZnO thin films were deposited on the substrates of (100) gamma-LiAlO2 at 400, 550 and 700 degrees C using pulsed laser deposition (PLD) with the fixed oxygen pressure of 20 Pa, respectively. When the substrate temperature is 400 degrees C, the grain size of the film is less than 1 mu m observed by Leitz microscope and measured by X-ray diffraction (XRD). As the substrate temperature increases to 550 degrees C, highly-preferred c-orientation and high-quality ZnO film can be attained. While the substrate temperature rises to 700 degrees C, more defects appears on the surface of film and the ZnO films become polycrystalline again possibly because more Li of the substrate diffused into the ZnO film at high substrate temperature. The photoluminescence (PL) spectra of ZnO films at room temperature show the blue emission peaks centered at 430 nm. We suggest that the blue emission corresponds to the electron transition from the level of interstitial Zn to the valence band. Meanwhile, the films grown on gamma-LiAlO2 (LAO) exhibit green emission centered at 540 nm, which seemed to be ascribed to excess zinc and/or oxygen vacancy in the ZnO films caused by diffusion of Li. from the substrates into the films during the deposition.