Dibenzofuran degradation by Sphingomonas wittichii RW1 under environmental stresses

Sphingomonas wittichii is a gram-negative Alpha-proteobacterium, capable of degrading xenobiotic compounds such as dibenzofuran (DBF), dibenzo-p-dioxin, carbazole, 2-hydroxybiphenyl or nitro diphenyl ether herbicides. The metabolism of strain RW1 has been the subject of previous studies and a number of genes involved in DBF degradation have been characterized. It is known that RW1 posseses a unique initial DBF dioxygenase (encoded by the dxnAl gene) that catalyzes the first step in the degradation pathway. None of the organisms known to be able to degrade DBF have a similar dioxygenase, the closest match being the DBF dioxygenase from Rhodococcus sp. with an overall amino acid similarity of 45%. Genes participating in the conversion of the metabolite salicylate via the ortho-cleavage pathway to TCA cycle intermediates were identified as well. Apart from this scarce information, however, there is a lack of global knowledge on the genes that are involved in DBF degradation by strain RW1 and the influence of environmental stresses on DBF-dependent global gene expression. A global analysis is necessary, because it may help to better understand the behaviour of the strain under field conditions and suggest improvements for the current bioaugmentation practice. Chapter 2 describes the results of whole-genome analysis to characterize the genes involved in DBF degradation by RW1. Micro-array analysis allowed us to detect differences in gene transcription when strain RW1 was exposed to DBF. This was complemented by ultra-high throughput sequencing of mutants no longer capable of growing on salicylate and DBF. Some of the genes of the ortho-cleavage pathway were induced 2 to 4 times in the presence of DBF, as well as the initial DBF dioxygenase. However two gene clusters, named 4925 and 5102 were induced up to 19 times in response to DBF induction. The cluster 4925 is putatively participating in a meta-cleavage pathway while the cluster 5102 might be part of a gentisate pathway. The three pathways, ortho-cleavage, meta-cleavage and gentisate pathway seem to be active in parallel when strain RW1 is exposed to DBF, presenting evidence for a redundancy of genes for DBF degradation in the genome of RW1. Chapter 3 focuses on exploiting genetic tools to construct bioreporters representative for DBF degradation in RW1. A set of basic tools for genetic manipulation in Sphingomonas wittichii RW1 was tested and optimized. Both plasmids and mini-transposons were evaluated for their ability to be maintained in RW1 with or without antibiotic selection pressure, and for their ability to lead to fluorescent protein expression in strain RW1 from a constitutive promoter. Putative promoter regions of three of the previously found DBF-induced genes (Swit_4925, Swit_5102 and Swit_4897-dxnAl) were then used to construct eg/^-bioreporters in RW1. Chapter 4 describes the use of the constructed RW1-based bioreporter strains for examining the expression of the DBF degradation pathway genes under microcosm conditions. The bioreporter strains were first exposed to different carbon sources in liquid culture to calibrate the egfp induction. Contrary to our expectations from micro-array analysis only the construct with the promoter from gene cluster 4925 responded to DBF, whereas the other two constructs did not show specific induction with DBF. The response from the bioreporters was subsequently tested for sensitivity to water stress, given that this could have an important impact in soils. Exposure to liquid cultures with decreasing water potential, achieved by NaCl or PEG addition to the growth media, showed that eGFP expression in RW1 from the promoter regions 4925 and 5102 was not directly influenced by water stress, but only through an overall reduction in growth rate. In contrast, expression of eGFP from the dxnAl or an uspA promoter was also directly dependent on the extent of water stress. The RW1 with the 4925 construct was subsequently used in soil microcosms to evaluate DBF bioavailability to the cells in presence or absence of native microbiota or other contaminated material. We found that RW1 could grow on DBF added to soil, but bioreporter expression suggested that competition with native microbiota for DBF intermediates may limit its ability to proliferate to a maximum. Chapter 5 describes the results from the experiments carried out to more specifically detect genes of RW1 that might be implicated in water stress resistance. Hereto we created transposon mutagenesis libraries in RW1, either with a classical mini-Tn5 or with a variant that would express egfp when the transposon would insert in a gene induced under water stress. Classical mutant libraries were screened by replica plating under high and low water stress conditions (achieved by adding NaCl to the agar medium). In addition, we screened for smaller microcolonies formed by mutants in agarose beads that could be analized with flow cytometry. A number of mutants impaired to grow on NaCl-supplemented media were recovered and the transposon insertion sites sequenced. In a second procedure we screened by flow cytometry for mutants with a higher eGFP production after exposure to growth medium with higher NaCl concentrations. Mutants from both libraries rarely overlapped. Discovered gene functions of the transposon insertions pointed to compatible solute synthesis (glutamate and proline), cell membrane synthesis and modification of cell membrane composition. The results obtained in the present study give us a more complete picture of the mechanisms of DBF degradation by S. wittichii RW1, how it reacts to different DBF availability and how the DBF catabolic activity may be affected by the conditions found in contaminated environments. - Sphingomonas wittichii est une alpha-protéobactérie gram-négative, capable de dégrader des composés xénobiotiques tels que le dibenzofurane (DBF), la dibenzo-p-dioxine, le carbazole, le 2-hydroxybiphényle ou les herbicides dérivés du nitro-diphényléther. Le métabolisme de la souche RW1 a fait l'objet d'études antérieures et un certain nombre de gènes impliqués dans la dégradation du DBF ont été caractérisés. Il est connu que RW1 possède une unique dioxygénase DBF initiale (codée par le gène dxnAl) qui catalyse la première étape de la voie de dégradation. Aucun des organismes connus pour être capables de dégrader le DBF n'a de dioxygénase similaire. L'enzyme la plus proche étant la DBF dioxygénase de Rhodococcus sp. avec 45% d'acides aminés conservés. Les gènes qui participent à la transformation du salicylate en métabolites intermédiaires du cycle de Krebs par la voie ort/io-cleavage ont aussi été identifiés. Outre ces informations lacunaires, il y a un manque de connaissances sur l'ensemble des gènes impliqués dans la dégradation du DBF par la souche RW1 ainsi que l'effet des stress environnementaux sur l'expression génétique globale, en présence du DBF. Une analyse globale est nécessaire, car elle peut aider à mieux comprendre le comportement de la souche dans les conditions de terrain et de proposer des améliorations pour l'utilisation de la bio-augmentation comme technique de bio-remédiation. Le chapitre 2 décrit les résultats de l'analyse du génome pour caractériser les gènes impliqués dans la dégradation du DBF par RW1. Une analyse de micro-arrays nous a permis de détecter des différences dans la transcription des gènes lorsque la souche RW1 a été exposée au DBF. L'analyse a été complétée par le criblage à ultra-haut débit de mutants qui n'étaient plus capables de croître avec le salicylate ou le DBF comme seule source de carbone. Certains des gènes de la voie ortho-cleavage, dont la DBF dioxygénase initiale, ont xî été induits 2 à 4 fois, en présence du DBF. Cependant, deux groupes de gènes, nommés 4925 et 5102 ont été induits jusqu'à 19 fois en réponse au DBF. Le cluster 4925 participe probablement dans une voie de meta-cleavage tandis que le cluster 5102 pourrait faire partie d'une voie du gentisate. Les trois voies, ortho-cleavage, meta-cleavage et la voie du gentisate semblent être activées en parallèle lorsque la souche RW1 est exposée au DBF, ce qui représente une redondance de voies pour la dégradation du DBF dans le génome de RW1. Le chapitre 3 se concentre sur l'exploitation des outils génétiques pour la construction de biorapporteurs de la dégradation du DBF par RW1. Un ensemble d'outils de base pour la manipulation génétique dans Sphingomonas wittichii RW1 a été testé et optimisé. Deux plasmides et mini-transposons ont été évalués pour leur capacité à être maintenu dans RW1 avec ou sans pression de sélection par des antibiotiques, et pour leur capacité à exprimer la protéine fluorescente verte (eGFP) dans la souche RW1. Les trois promoteurs des gènes Swit_4925, Swit_5102 et Swit_4897 (dxnAl), induits en réponse au DBF, ont ensuite été utilisés pour construire des biorapporteurs dans RW1. Le chapitre 4 décrit l'utilisation des souches biorapportrices construites pour l'analyse de l'expression des gènes de la voie de dégradation du DBF dans des microcosmes avec différents types de sols. Les souches biorapportrices ont d'abord été exposées à différentes sources de carbone en cultures liquides afin de calibrer l'induction de la eGFP. La construction avec le promoteur du gène 4925 a permis une réponse au DBF. Mais contrairement à nos attentes, basées sur les résultats de l'analyse des micro-arrays, les deux autres constructions n'ont pas montré d'induction spécifique au DBF. La réponse des biorapporteurs a ensuite été testée pour la sensibilité au stress hydrique, étant donné que cela pourrait avoir un impact important dans les microcosmes. La diminution du potentiel hydrique en culture liquide est obtenue par addition de NaCl ou de PEG au milieu de croissance. Nous avons montré que l'expression de la eGFP contrôlée par les promoteurs 4925 et 5102 n'était pas directement influencée par le stress hydrique, mais seulement par une réduction globale des taux de croissance. En revanche, l'expression de la eGFP dépendante des promoteurs dxnAl et uspA était aussi directement dépendante de l'ampleur du stress hydrique. La souche avec la construction 4925 a été utilisée par la suite dans des microcosmes avec différents types de sols pour évaluer la biodisponibilité du DBF en présence ou absence des microbes indigènes et d'autres composés contaminants. Nous avons constaté que RW1 pouvait se développer si le DBF a été ajouté au sol, mais l'expression de la eGFP par le biorapporteur suggère que la compétition avec la microbiota indigène pour les métabolites intermédiaires du DBF peut limiter sa capacité à proliférer de manière optimale. Le chapitre 5 décrit les résultats des expériences réalisées afin de détecter spécifiquement les gènes de RW1 qui pourraient être impliquées dans la résistance au stress hydrique. Ici on a crée des bibliothèques de mutants de RW1 par transposon, soit avec un mini-Tn5 classique ou avec une variante qui exprime la eGFP lorsque le transposon s'insère dans un gène induit par le stress hydrique. Les bibliothèques de mutants ont été criblées par la méthode classique de repiquage sur boîtes, dans des conditions de stress hydrique élevé (obtenu par l'addition de NaCl dans les boîtes). En outre, nous avons criblé des micro¬colonies dans des billes d'agarose qui ont pu être analysées par cytométrie de flux. Un certain nombre de mutants déficients à croître sur des milieux supplémentés avec du NaCl ont été isolés et les sites d'insertion du transposon séquencés. Dans une deuxième procédure nous avons criblé par cytométrie de flux des mutants avec une production de eGFP supérieure, après exposition à un milieu de croissance avec une concentration élevée de NaCl. Les mutants obtenus dans les deux bibliothèques n'étaient pas similaires. Les fonctions des gènes où se trouvent les insertions de transposons sont impliqués dans la synthèse de solutés compatibles (glutamate et de la proline), dans la synthèse de la membrane cellulaire et dans la modification de la composition de la membrane cellulaire. Les résultats obtenus dans la présente étude nous donnent une image plus complète des mécanismes de dégradation du DBF par S. wittichii RW1, comment cette souche réagit à la disponibilité du DBF et comment l'activité catabolique peut être affectée par les conditions rencontrées dans des environnements contaminés.

Intonational patterns and comprehension in Broca's aphasia

The goal of the study is to determine whether the deficit is syntactic in nature and that aphasic individuals preserve their phonological abilities intact. This has important implications, since it contributes to achieve a more complete characterization of agrammatic comprehension and to report new data from the Romance languages. Here, an experimental task is designed and carried out with six catalan Broca's aphasics, in order to find out whether they preserve their phonological skills. The results establish that Catalan aphasics' comprehension does not result from a phonological impairment

Desenvolupament d'una aplicació per al filtrat de pàgines web

Aquest treball presenta un servidor proxy fàcilment configurable per a filtrar de pàgines web el contingut de les quals es vol prohibir a un usuari. L'aplicació ha estat desenvolupada en Java mitjançant les classes Socket i ServerSocket. I incorpora la funcionalitat de confecció d'estadístiques del tràfic a través del proxy provinent de la internet i provinent del browser.

High ACSL5 transcript levels associate with systemic lupus erythematosus and apoptosis in Jurkat T lymphocytes and peripheral blood cells

BACKGROUND: Systemic lupus erythematosus (SLE) is a prototypical autoimmune disease in which increased apoptosis and decreased apoptotic cells removal has been described as most relevant in the pathogenesis. Long-chain acyl-coenzyme A synthetases (ACSLs) have been involved in the immunological dysfunction of mouse models of lupus-like autoimmunity and apoptosis in different in vitro cell systems. The aim of this work was to assess among the ACSL isoforms the involvement of ACSL2, ACSL4 and ACSL5 in SLE pathogenesis. FINDINGS: With this end, we determined the ACSL2, ACSL4 and ACSL5 transcript levels in peripheral blood mononuclear cells (PBMCs) of 45 SLE patients and 49 healthy controls by quantitative real time-PCR (q-PCR). We found that patients with SLE had higher ACSL5 transcript levels than healthy controls [median (range), healthy controls =16.5 (12.3-18.0) vs. SLE = 26.5 (17.8-41.7), P = 3.9x10 E-5] but no differences were found for ACSL2 and ACSL4. In in vitro experiments, ACSL5 mRNA expression was greatly increased when inducing apoptosis in Jurkat T cells and PBMCs by Phorbol-Myristate-Acetate plus Ionomycin (PMA+Io). On the other hand, short interference RNA (siRNA)-mediated silencing of ACSL5 decreased induced apoptosis in Jurkat T cells up to the control levels as well as decreased mRNA expression of FAS, FASLG and TNF. CONCLUSIONS: These findings indicate that ACSL5 may play a role in the apoptosis that takes place in SLE. Our results point to ACSL5 as a potential novel functional marker of pathogenesis and a possible therapeutic target in SLE

Predicting spatial patterns of plant biodiversity : from species to communities

Understanding the distribution and composition of species assemblages and being able to predict them in space and time are highly important tasks io investigate the fate of biodiversity in the current global changes context. Species distribution models are tools that have proven useful to predict the potential distribution of species by relating their occurrences to environmental variables. Species assemblages can then be predicted by combining the prediction of individual species models. In the first part of my thesis, I tested the importance of new environmental predictors to improve species distribution prediction. I showed that edaphic variables, above all soil pH and nitrogen content could be important in species distribution models. In a second chapter, I tested the influence of different resolution of predictors on the predictive ability of species distribution models. I showed that fine resolution predictors could ameliorate the models for some species by giving a better estimation of the micro-topographic condition that species tolerate, but that fine resolution predictors for climatic factors still need to be ameliorated. The second goal of my thesis was to test the ability of empirical models to predict species assemblages' characteristics such as species richness or functional attributes. I showed that species richness could be modelled efficiently and that the resulting prediction gave a more realistic estimate of the number of species than when obtaining it by stacking outputs of single species distribution models. Regarding the prediction of functional characteristics (plant height, leaf surface, seed mass) of plant assemblages, mean and extreme values of functional traits were better predictable than indices reflecting the diversity of traits in the community. This approach proved interesting to understand which environmental conditions influence particular aspects of the vegetation functioning. It could also be useful to predict climate change impacts on the vegetation. In the last part of my thesis, I studied the capacity of stacked species distribution models to predict the plant assemblages. I showed that this method tended to over-predict the number of species and that the composition of the community was not predicted exactly either. Finally, I combined the results of macro- ecological models obtained in the preceding chapters with stacked species distribution models and showed that this approach reduced significantly the number of species predicted and that the prediction of the composition is also ameliorated in some cases. These results showed that this method is promising. It needs now to be tested on further data sets. - Comprendre la manière dont les plantes se répartissent dans l'environnement et s'organisent en communauté est une question primordiale dans le contexte actuel de changements globaux. Cette connaissance peut nous aider à sauvegarder la diversité des espèces et les écosystèmes. Des méthodes statistiques nous permettent de prédire la distribution des espèces de plantes dans l'espace géographique et dans le temps. Ces modèles de distribution d'espèces, relient les occurrences d'une espèce avec des variables environnementales pour décrire sa distribution potentielle. Cette méthode a fait ses preuves pour ce qui est de la prédiction d'espèces individuelles. Plus récemment plusieurs tentatives de cumul de modèles d'espèces individuelles ont été réalisées afin de prédire la composition des communautés végétales. Le premier objectif de mon travail est d'améliorer les modèles de distribution en testant l'importance de nouvelles variables prédictives. Parmi différentes variables édaphiques, le pH et la teneur en azote du sol se sont avérés des facteurs non négligeables pour prédire la distribution des plantes. Je démontre aussi dans un second chapitre que les prédicteurs environnementaux à fine résolution permettent de refléter les conditions micro-topographiques subies par les plantes mais qu'ils doivent encore être améliorés avant de pouvoir être employés de manière efficace dans les modèles. Le deuxième objectif de ce travail consistait à étudier le développement de modèles prédictifs pour des attributs des communautés végétales tels que, par exemple, la richesse en espèces rencontrée à chaque point. Je démontre qu'il est possible de prédire par ce biais des valeurs de richesse spécifiques plus réalistes qu'en sommant les prédictions obtenues précédemment pour des espèces individuelles. J'ai également prédit dans l'espace et dans le temps des caractéristiques de la végétation telles que sa hauteur moyenne, minimale et maximale. Cette approche peut être utile pour comprendre quels facteurs environnementaux promeuvent différents types de végétation ainsi que pour évaluer les changements à attendre au niveau de la végétation dans le futur sous différents régimes de changements climatiques. Dans une troisième partie de ma thèse, j'ai exploré la possibilité de prédire les assemblages de plantes premièrement en cumulant les prédictions obtenues à partir de modèles individuels pour chaque espèce. Cette méthode a le défaut de prédire trop d'espèces par rapport à ce qui est observé en réalité. J'ai finalement employé le modèle de richesse en espèce développé précédemment pour contraindre les résultats du modèle d'assemblage de plantes. Cela a permis l'amélioration des modèles en réduisant la sur-prédiction et en améliorant la prédiction de la composition en espèces. Cette méthode semble prometteuse mais de nouveaux tests sont nécessaires pour bien évaluer ses capacités.

Iron overload, an immunosuppression marker in HIV-infected patients.

Purpose: Iron overload (IO) has been associated with increased cardiovascular risk (CVR) and metabolic syndrome (MS) in the general population; both elevated CVR and MS are frequent in HIV- patients. Our aim was to analyze the prevalence of IO in a cohort of asymptomatic patients with HIV infection, and related factors. Methods: Cross-sectional study of a cohort of HIV outpatients in regular follow-up. Demographic, epidemiological, clinical, analytical and therapeutic data were collected. Patients completed a questionnaire about CVR factors and 10-year CV disease risk estimation (Framingham score), underwent a physical exam, and a fasting blood analysis. IO was defined as a plasma ferritin level higher than 200 m/L in women and 300 m/L in men. Results: 571 patients (446 men, 125 women), with a mean age of 43.2 years, sexual transmission of HIV in 68.5%, median CD4 count 474 cell/μL (IQR: 308-666), and 36.3% Aids cases 86.2% were on antiretroviral therapy (ART), and 74.8% of them had undetectable HIV viral load 14.6% met MS criteria, and mean CVR at 10 years was 6.67%. IO was detected in 11% of cases. Patients with IO were more immunosuppressed (CD4 count 369 vs 483/μL, p<0.0001), presented a higher prevalence of detectable HIV viral load (17.6% vs 8.9%; p<0.005), and of Aids cases (14.9% vs 8.7%; p<0.023), and lower plasma levels of cholesterol, HDLc and LDLc (154 vs 183, 34 vs 43, 93 vs 110 mg/dL, respectively; p<0.0001. In the multivariate analysis, the only related factor was CD4 count <350 cell/μL (OR 2.86, 95% CI 1.6-4.9; p<0.0001). IO was not associated with CVR nor with MS. Conclusions: IO is not uncommon in HIV patients, and it is only related with immunosuppression defined as CD4 count <350 cell/ mL, and in contrast to general population, it is not related with increased CVR nor with MS.

Extracção Líquido-Líquido do Ferro de Soluções Produzidas na Lixiviação de um Concentrado de Sulfureto de Zinco

Neste trabalho estudou-se a lixiviação de um concentrado de sulfureto de zinco e a recuperação de Fe(III) de soluções sulfúricas por extracção líquido-líquido. Nos estudos de lixiviação utilizou-se o ião férrico (sulfato de ferro ou cloreto de ferro) como agente oxidante e avaliaram-se os efeitos da razão sólido/líquido, concentração do ião Fe(III) e o tipo do meio (sulfúrico e clorídrico) na eficiência da lixiviação. Os resultados mostraram que para uma razão sólido/líquido de 5% foi possível lixiviar 48% de zinco e 15% do cobre em 2h de lixiviação com uma solução de 0,5 M H2SO4 e 0,11 M Fe2(SO4)3 a 80 ºC. A lixiviação do cobre é favorecida em meio clorídrico onde cerca de 23% de cobre foi lixiviado, após 2h, com uma razão sólido/líquido de 20% e uma solução de 0,5 M FeCl3, 2 M HCl e 1 M NaCl a 80 ºC, quando em meio sulfúrico tinha sido possível lixiviar apenas 6% deste metal. A realização de dois andares de lixiviação, sendo o primeiro em meio sulfúrico e o segundo em meio clorídrico, permitiu aumentar as taxas de lixiviação dos metais, tendo-se obtido um rendimento global de 45% de Zn e 23% de Cu nas seguintes condições experimentais: s/l=20% (p/v), T=80ºC, v=350 rpm, 1º andar com [Fe2(SO4)3]=0,25 M; [H2SO4]=2 M e 2º andar com [FeCl3]=0,5 M; [HCl]=2 M; [NaCl]=1 M. Nos estudos de extracção líquido-líquido para a recuperação de Fe(III) de meios sulfúricos utilizaram-se misturas de extractantes, i.e. um ácido organofosforado (Ionquest ou DEHPA) com uma amina primária (JMT). Foi, ainda, testada a presença de um modificador (isotridecanol) no solvente. As várias misturas revelaram uma elevada afinidade para o ferro na gama de pH’s 1,04 a 1,74 e elevada selectividade para a separação ferro/zinco. Os factores de separação Fe/Zn atingem valores na gama 1000-8000, sendo favorecidos pelas elevadas concentrações de ferro na fase orgânica. A presença de modificador no solvente dificultou a extracção de ferro da fase aquosa mas favoreceu a respectiva reextracção da fase orgânica carregada que foi efectuada com uma solução 50 g/L de H2SO4.

A CONTABILIDADE E O REAL VALOR DAS EMPRESAS: FOCO NO CAPITAL INTELECTUAL

Este trabalho mostra que a contabilidade pode não estar a evidenciar o real valor do património das empresas (um dos seus objectivos), constatamos nos últimos tempos, que os relatórios fornecidos pela contabilidade financeira não retratam certas realidades das empresas, visto que o valor contabilístico se distancia cada vez mais do valor de mercado, principalmente nas empresas de alta tecnologia e serviços, assim sendo as demonstrações financeiras podem estar experimentando uma perda de relevância para a tomada de decisões de investimentos, de crédito e de gestão. Dentro deste contexto, ressaltamos a necessidade de a contabilidade evidenciar naquelas demonstrações tais informações para que possa divulgar aos vários utentes da informação o real valor da empresa. Visto que o Capital Intelectual é importante para as empresas, torna-se necessário relatar não só informações financeiras como também não financeiras. Este trabalho apresenta um estudo descritivo/quantitativo da empresa CVTelecom, com o objectivo de avaliar o grau de divulgação do Capital Intelectual na empresa. A principal constatação foi o seguinte: uma participação activa da empresa em divulgar o Capital Intelectual, uma forma não normalizada através da divulgação voluntária do Capital Intelectual cujo veículo de divulgação, é o Relatório de Gestão e o Balanço Social. This work shows that the Accounting cannot be evidencing the Real value of the patrimony of the enterprises (one of their objectives), we verified in the last times, that the reports supplied by the Financial Accounting don't portray certain realities of the enterprises, because the value Accounting of the enterprises go away more and more of his market value, mainly in the companies of high technology and services, soon the financial demonstrations are trying a loss of relevance for socket of decisions of investments, of credit and of administration. Inside of this context, we emphasized the need of the Accounting to evidence in the demonstrations such financial information so that it can publish to the several users of the information the Real value of the company. Because the Intellectual Capital is important for the enterprises, it becomes necessary to tell not only financial information as well as any financial. This work presents a descriptive-quantitative study of the enterprise CVtelecom, with the objective of evaluating the degree of popularization of the Intellectual Capital in the enterprise and the impact in the performance of this enterprise. The main verification was the following: A participation active of the company in publishing the Intellectual Capital in spite of being in a way no normalized but a voluntary popularization of the Intellectual Capital, whose popularization vehicle is the Report of Administration and the Social Swinging.

Análise Económica e Financeira como Instrumento de Apoio ao Processo Decisório

O foco central deste relatório consiste em mostrar a total importância da Análise Económica e Financeira como instrumento de apoio ao processo decisório. No contexto actual onde a concorrência é cada vez mais forte e a busca pela competitividade é uma necessidade constante, as empresas necessitam de informações precisas e oportunas para apoiar o processo decisório. A escassez de recursos financeiros e o elevado custo, aliado com a falta de planeamento e controle, têm contribuído para que muitas empresas encerrem suas actividades. A tomada de boas decisões torna-se, então, um factor crucial para assegurar a sobrevivência, crescimento e permanência da empresa no mercado. Neste sentido, buscamos trazer para todos os interessados alguns conceitos e técnicas fundamentais de análise e medição da performance económica e financeira das empresas que será igualmente útil, quer a nível académica, como também a nível profissional. Procuramos evidenciar a importância de se conhecer os indicadores que podem ser vistos como alertas de possíveis falências de empresas e com base nisso, tomar decisões que determinam que estratégias utilizar para enfrentar a concorrência. A finalizar este relatório procedemos a uma pesquisa Estudo de Caso que engloba uma análise económica e financeira, baseada na análise das Demonstrações Financeiras e demais informações complementares da TRANSCOR-SV, S.A. Foram explorados alguns conceitos relacionados com o tema, mostrando de forma simples e objectiva a situação de como a empresa vem actuando no mercado. Constámos algumas deficiências, pois, foram verificados alguns pontos fracos. Diante dos problemas, sugerimos formas de mudanças e de viabilidade dos mesmos. Esperamos, então, que este relatório contribua para a empresa analisar melhor a forma de administrar a parte económica e financeira e demais sectores.The central focus of this report consists of showing to total importance of the Analysis Economic and Financial as support instrument to the ruling process. In the context actual where the competition is more and more strong and the search for the competitiveness is a constant need, the companies need necessary and opportune information to support the ruling process. The shortage of financial resources and the high cost, ally with the planning lack and control, they have been contributing so that a lot of companies contain their activities. The socket of good decisions becomes, then, a crucial factor to assure the survival, growth and permanence of the company in the market. In this sense, we looked for to bring for all the interested parties, some concepts and fundamental techniques of analysis and measurement of the performance economic and financial of the companies, which will be equally useful, he/she wants to academic level, as well as at professional level. We tried to evidence, the importance of knowing the indicators that you/they can be seen as alerts of possible bankruptcies of companies and with base in that, to make decisions that determine which strategies to use to face the competition. To conclude this report we proceeded to a research Study of Case that includes an analysis economic and financial, based on the analysis of the Financial Demonstrations and other complementary information of TRANSCOR-S.V., S.A. Some concepts related with the theme were explored, showing the situation of simple form and objective of as the company is acting in the market. It was verified some deficiencies, because, some weak points were verified. Before the problems, we suggested forms of changes and of viability of the same ones.We waited, then, which this report contributes to company to analyze the form better of administering the part economic and financial and other sectors.

O contributo da contabilidade numa gestão transparente das OSFL - Caso: ADECO

Na actualidade, tem-se cada vez mais a consciência da necessidade e da importância de ter uma informação financeira credível e em tempo oportuno. A informação financeira passou a ser a base para avaliação do desempenho dos gestores, assim como para análise da situação económico-financeira das Organizações. A informação só é útil para tomada de decisão se tiverem as seguintes características qualitativas: Compreensibilidade, Relevância, Fiabilidade e Comparabilidade. No ambiente concorrencial em que as Organizações estão inseridas, a Contabilidade tem um papel fulcral como instrumento de tomada de decisão. As Organizações que têm como objectivos acções sociais, actuam nas áreas como: culturais e recreativas, solidariedade social, promoção do desenvolvimento comunitário, educacionais, de protecção ao ambiente, Saúde e da promoção da higiene, entre outros. Como essas Organizações não têm com objectivo o lucro, é necessário ter uma boa gestão e para que isso seja possível, é preciso ter-se instrumentos capazes para que isso seja possível e é neste âmbito que a Contabilidade entra como um auxílio para a gestão, como ferramenta capaz de mensurar e controlar processos, resultados e impactos nos projectos executados, a fim de que seus objectivos sociais sejam alcançados de uma forma consistente com o planeado. A sustentabilidade, a necessidade de demonstração e de aplicação dos recursos obtidos é um forte desafio que as Organizações do terceiro sector têm de ultrapassar e, neste âmbito, a Contabilidade pode constituir um meio importante para atingir esses objectivos, através da demonstração dos resultados alcançados. Nesta base, o contributo da Contabilidade na gestão das OSFL tem-se acentuado cada vez mais, demonstrando transparência na apresentação das suas contas, facilitando na captação de recursos e na fidelização dos seus parceiros e financiadores. Nowadays it has become increasingly aware of the need and importance of having credible and timely financial information. The financial information started to be the base for evaluation of the managers acting, as well as for analysis of the economicfinancial situation of the company. The information is only useful for socket of decision if they have the following qualitative characteristics: Comprehensive, Relevance, Reliable and Comparability. In the atmosphere concurrencies in that the Organizations are inserted the accounting has a crucial paper as instrument of socket of decision in the Organizations. The Organizations that have as purpose social action as for instance: cultural and recreational, social solidarity, promotion of the development community, education, of protection to the atmosphere, health and of the promotion of the hygiene, among others. As those Organizations don't have with objective the profit, it is necessary to have a good administration and for that to be possible, it is necessary to have capable instruments for that to be possible and it is in this extent that the accounting enters as an aid for the administration, as tool capable to measure and to control processes, results and impacts in the executed projects, so that their social objectives are reached in a solid way with the planed. Sustainability, the demonstration of the achieved results and the application of resources collected are strong challenges that the Organizations of the third sector have to overcome. To that extent, Accounting can contribute as an important way to reach those objectives through the demonstration of resources collected. In this base, the contribution of the Accounting has been accentuating more and more in the administration of the nonprofit organizations, demonstrating transparency in the presentation of their finance statements, facilitating the fundraising of Organizations and loyal partners and funders.

Gestão Integrada dos Recursos Hídricos da Ilha do Maio (Cabo Verde): o Contributo das Águas Subterrâneas

Cabo Verde é constituído por 10 ilhas, sendo a ilha do Maio a mais antiga do arquipélago, com uma área de 269 km2, tendo como comprimento máximo 24100 m, uma largura máxima de 16300 m e uma população total de 6740 habitantes. No que concerne à geomorfologia e geologia, a ilha é considerada plana e é composta por formações eruptivas e sedimentares, sendo as formações sedimentares dominantes na ilha. Apresenta as formações mais antigas de Cabo Verde, de idade jurássica e cretácica. No entanto, não apresenta as formações eruptivas mais recentes como as restantes ilhas. A ilha do Maio enquadra-se num clima do tipo árido e semiárido, com uma temperatura média de 24.5 ºC e uma precipitação anual de 125.4 mm. Estimativas efectuadas com base no modelo do balanço hídrico sequencial diário mostram que cerca de 7% da precipitação corresponde a escoamento superficial e 14.1% a escoamento subterrâneo. Pela aplicação deste modelo e do método do balanço químico do ião cloreto, os recursos hídricos subterrâneos renováveis anualmente na ilha do Maio estão, em ano médio, compreendidos entre 3.44 x 106 m3 e 4.76 x 106 m3.por sua vez, o escoamento total é estimado em 7.8 x 106 m3 anuais, o que equivale a cerca de 21 400 m3/dia. O escoamento subterrâneo na ilha do Maio faz-se globalmente de um modo centrífugo a partir das elevações do maciço central. O gradiente hidráulico assume valores entre 0.05% e 2.9%, sendo que o valor mais baixo ocorre no sector norte da ilha, o que favorece o fenómeno de intrusão salina. Relativamente à qualidade da água, verifica-se que as amostras recolhidas correspondem a águas muito mineralizadas, com valores de condutividade eléctrica compreendidos entre 832 μS/cm e 7730 μS/cm. Por sua vez, os valores de TDS estão compreendidos entre 705.8 mg/L e 4210.4 mg/L. Nestas condições, as águas subterrâneas analisadas podem ser consideradas águas salobras. A fácies hidroquímica dominante é a cloretada sódica, sendo que grande parte das amostras pode ser considerada cloretada-bicarbonatada sódica. Admitindo que a amostragem efectuada tem significado estatístico, poderá dizer-se que, a nível físico-químico, cerca de 20% das águas subterrâneas são próprias para o consumo humano. No que respeita à utilização da água para rega, as águas analisadas apresentam baixo a alto perigo de alcalinização do solo e alto a muito alto perigo de salinização. Em síntese, pode concluir-se que, não obstante o carácter árido da ilha do Maio, a mesma apresenta um potencial de recursos hídricos não negligenciável, eventualmente suficiente para suprir as necessidades hídricas da população. No entanto, o estudo desenvolvido mostra a necessidade de implementar medidas susceptíveis de proporcionarem um aproveitamento sustentado dos recursos hídricos, no quadro da gestão integrada dos recursos hídricos da ilha do Maio.

Exact representation of antenna system diversity performance from input parameter description

A simplc formulation Io compute thc envelope correlation of anantenna divemiry system is dcrired. 11 is shown how to compute theenvelope correlation hom the S-parameter descnplian of the antennasystem. This approach has the advantage that i t does not require thecomputation nor the measurement of the radiation panem of theantenna system. It also offers the advantage of providing a clcaunderstanding ofthe effects ofmutual coupling and input match on thediversity performance of the antcnnii system.

Horae secundum usum romanum.

F. A-B. Bifolium contenant la fin de l’office du Saint Esprit ; cf. le même texte aux ff. 156-156v. XVe siècle. Copie inachevée dont les initialesont été laissées en blanc. Le f. B réglé est blanc. La justification est la même que celle du corps du manuscrit.F. 1-12v. Calendrier écrit à l’encre rouge et bleue et à l’or: nombreux saints méridionaux, en particulier de la vallée du Rhône et du Languedoc : « Fulcrani ep. [Lodevensis] » (13 févr.) ; « translatio s. Pauli » (20 février) ; « translatio s.Augustini » (28 février) ; « Pauli archi. Narbo[nensis] » (22 mars) ; « translatio b. Ferreoli [ ?] (1er avril) ; « Baudilii mart. [Nemausiensis] (20 mai) ; « Quiterie (21 mai) ; « Eutropii [ep. Arausicani] (27 mai) ; « translatio s. Saturnini » (22 juin) ; « Petri de Lucemburgo » (5 juillet) ; « Roqui mart. [Montispessulani] » (16 août) ; « Ludovici regis fratris [ep. Toletani]» (19 août) ; « Privati conf. [ep. Gabalitanus (Gévaudan)] » (21 août) ; « Fereoli mart. [Viennae] (18 sept.) ; « Apolinaris ep. [Valentinensis] » (10 oct.) ; « Firmini ep. [Ucetensis] » (11 oct.] ; « Florencii ep. [Arausicani] » (17 oct.] ; « Amancii ep. [Ruthenensis] » (5 nov.) ; « Restituti ep. [Tricastini] » (8 nov.) ; « Rufi ep. [Avenionensis] » (14 nov.) ; « Pauli ep. [Narbonensis] » (11 déc.) ; « Dominici conf. [de Silos] » (20 déc.). Mentions zodiacales et de comput, parmi lesquelles on note une « renovatio indicionum », le 24 septembre. F. 13-17. Extraits des quatre Evangiles : Io (13-14) ; Lc (14-15) ; Mt (15-16v) ; Mc (16v-17).F. 17v-71. [Horae beatae Mariae virginis secundum usum romanum]. [Ad matutinas], psaumes répartis selon les jours de la semaine (18-32v) ; — « In laudibus » (32v-42v) ; — « Ad primam » (43-46v) ; — « Ad tertiam » (46v-49) ; — « Ad sextam » (49v-52) ; « Ad IXa » (52-55) ; — « Ad vesperas » (55-60) ; — « Ad comple[c]torium » (60-64) ; — Antiennes, psaumes, leçons et répons pour les différents temps de l’année (64v-71) .F. 71-77v. Messe votive. « Missa beate Marie virginis ». « Salve sancta parens... » F. 78-85. Prières et hymnes. [Septem gaudia spiritualia b. Mariae virginis], incomplet des quatre premiers vers par lacune matérielle. « [Gaude flore virginali...] et sanctorum decoratum//...-... per eterna secula » (AH, XXXI, n° 198) ; « O sponsa Dei electa// Esto nobis via recta... » ; « ...Oratio. Domine Jhesu Christe qui beatissimam gloriosam virginem...-... pervenire mereamur » ; « Gaudia. Gaude virgo mater Christi// Que per aurem concepisti// ...-... perhemni gaudio. » (AH, XXIV, n° 57) ; cf. Leroquais, Livres d’heures, I, XXVI-XXVII ; « ... Oratio. Deus qui beatissimam virginem Mariam in consceptu... pervenire. Per... » ; « Gaudia beate Marie spiritualia. Gaude stirpe regis nata// Ab angelo saluta[ta]...-... et celorum mansio » (AH, XXXI, n° 182) ; « Oratio. Consolator mitissime Deus... sempiternis perfrui. Per... » ; « Alia oratio. Deus qui Gabrielem archangelum... mereamur habere. Qui... » ; « Devota oratio ad beatam virginem Mariam. Obsecro te domina... et michi famulo tuo pauperrimo N. ... » (Leroquais, Livres d’heures, II, 346-347).F. 85v blanc.F.86-91v. [Horae Trinitatis].F.91v-93v. Messe votive. « Missa de Trinitate ».F. 93v-97. « Devota oratio. Deus omnipotens propicius esto michi peccatori, custos mei omnibus diebus et horis vite mee, Deus Abraham... Omnes sancti angeli et archangeli Dei succurrite et subvenite michi peccatori... horis vite mee » ; cf. Leroquais, Livres d’heures, II, 396 ; — « O bone Jhesu illumina oculos meos ne unquam obdormiam... impietatem peccati mei » ; cf. Leroquais, Livres d’heures, I, XXX-XXXI ; — « Omnipotens, sempiterne et clementissime Deus qui Ezechie regi ... merear et optinere. Per... », à la forme masculine ; cf. Leroquais, Livres d’heures, II, 438 ; — « Oratio. Omnipotens sempiterne Deus te supplices exoramus ut celesti... consequantur. Per... » (Corpus orationum, VI, n° 4076).F. 97v blanc.F. 98-108. [Psaumes de la pénitence]. F. 108-117v. « Letania ». A noter parmi les confesseurs, la séquence inattendue de trois évêques de Toul honorés en Lorraine : « ... s. Mansuete, s. Gerarde, s. Aper ». Parmi les saintes : « ... s. Martha, s. Eulalia... s. Radegundis... ». — Oraisons diverses : « Propicius esto, parce nobis Domine... ut michi indigno famulo tuo N... exaudire digneris » ; — ... « Omnipotens sempiterne Deus miserere michi indigno famulo tuo N.... perficiat. Per... » ; — « Pie et exaudibilis domine Jhesu Christe Deus noster clementiam tuam... digneris eternam » ; cf. Leroquais, Psautiers, I, 25 ; — « Pietate tua quesumus Domine nostrorum solve vincula delictorum et intercedente pro nobis... virgine Dei genitrice Maria cum beatis apostolis tuis Petro et Paulo atque Andrea... eternam concede. Per... » (Corpus orationum, VI, n° 4227)...F. 118-145. [Officium mortuorum secundum usum romanum]F. 145-147v. Messe votive. « Missa pro omnibus fidelibus defunctis ». F. 148-151. [Horae sancti Spiritus].F. 151-153v. Messe votive. « Missa de sancto Spiritu », incomplet de la fin par lacune matérielle.F. 154-156v. [Horae omnium sanctorum], incomplet du premier feuillet.F. 156v-159v. Messe votive. « Missa de omnibus sanctis. F. 160-162v. [Horae sancti Sacramentis], incomplet du début par lacune matérielle. F. 162v-164v. Messe votive. « Missa de corpore Christi ».F. 164v-169v. Prières et hymnes. « ... salutatio sacratissimi corporis domini nostri Jhesu Christi. Ave Jhesu Christe verbum Patris filius [Virginis] agnus Dei...-... requies nostra vita perhemnis » ; cf. ms NAL 3211, 342 ; — « Alia oratio. Salve sancta caro Dei per quam salvi...-... da michi sedem justorum. Qui... » (ed. Leroquais, Livres d’heures, II, 348) ; — In elevatione corporis Christi. Anima Christi sanctifica me // Corpus Christi salva me... secula seculorum. Amen » ; (ed. Leroquais, Livres d’heures, II, 340 variantes) ; — « Alia. Ave verum corpus natum... o pia... ora pro nobis » (AH, LIV, n° 257) ; — « Alia devota oratio. Domine Jhesu Christe qui hanc sacratissimam carnem tuam... et periculis et in eternum » ; cf.ms NAL 3203, 26v ; — « Dum volueris communicare dic orationem. Omnipotens et misericors Deus ecce accedo ad sacratissimum accedo inquam infirmus ad medicum...-... tutela finalis in morte. Qui... » ; — « Alia oratio ante communionem. Domine sancte Pater, omnipotens eterne Deus, da mihi corpus et sanguinem... in infinita secula... » ; cf. Leroquais, Livres d’heures, II, 108 ; — « Post communionem. Gratias tibi ago Domine sancte pater omnipotens eterne Deus qui me peccatorem indignum famulum tuum saciare... et gaudium sempiternum... » ; cf. Leroquais, Livres d’heures, I, 51 ; — « Post communionem ad beatam Virginem. Serenissima Virgo et inclita mater nostri Jhesu Christi, sancta Maria regina celi et terre que eundem creatorem... hodie veracis [incomplet de la fin par lacune matérielle] ; cf. Leroquais, Livres d’heures, I, 156, 299.F. 170-173. [Horae sanctae Crucis], incomplet du début.F. 173-178. Messe votive. « Missa in honore sancte Crucis ». « Crucem tuam adoramus et veneramur domine Jhesu Christe, et per ipsam tuam sanctissimam recolimus passionem...-...defunctis vitam et gloriam sempiternam... » ; — « Alia oratio. Domine Jhesu Christe plasmator tocius creature, rex glorie obsecro miserere mei quia locutus sum... semper benedictus... » ; — « Alia oratio. Domine Jhesu Christe qui voluisti pro redemptione mundi nasci et circumcidi... ego miserrimus, vilissimus, nequissimus atque indignissimus peccator...-... latronem crucifixum. Qui... » ; — « Alia oratio. Precor te, piissime domine Jhesu Christe, per illam eximiam caritatem qua tu rex celestis... mihi tribuere digneris. Qui... » ; — « Alia oratio. Deus propicius esto michi peccatori. Quid est Jhesus nisi salvator ergo Jhesus per te ipsum redemptus sum... miserere michi Deus » ; — « Dic totum deinde dic oracionem. Tribulacionem nobis [sic], quesumus, Domine propicius respice... clementer averte. Per... ». F. 178-200. « ... suffragia sanctorum ». « ... de Trinitate » ; — « De sancto Michaele archangelo » ; — « De sancto Johanne Baptista » ; — « De sancto Petro et Paulo » ; — « De sancto Andrea apostolo » ; — « De sancto Johanne evangelista » ; — « De sancto Jacobo minori » ; — « Sanctorum Philippi et Jacobi » ; — « De innocentibus » ; — « De apostolis et evvangelistis » ; — « De sancto Stephano » ; — « De sancto Laurencio » ; — « De sancto Eutropio... Eutropium martyrem tuum (f. 183v)... » ; — « De sancto Georgio » ; — « De sancto Blasio » ; — « De sancto Dyonisio » ; — « De sancto Yppolito » ; — « De sancto Christophoro » ; — « De sancto Sebastiano. Omnipotens sempiterne Deus qui meritis beati Sebastiani martyris gloriosissimi quemdam pestem epydimie generalem hominibus mortiferam revocasti, presta supplicibus tuis ut qui hanc orationem super se portavit aut in domibus vel mansionibus scriptam aut alias de ea in tuo nomine memoriam habuerint sive in die aut in nocte legerint a simili a peste et morbo epydimie sub ejus confidencia ad te confugerint ipsius meritis et precibus ab ipsis peste et morbo epydimie et ab omnibus nocumentis venenosis necnon ab omnibus periculis corporis et anime atque a subitanea et improvisa morte et ab omnibus inimicis visibilibus et invisibilibus singulis diebus et noctibus horis atque momentis liberemur. Per Dominum. Pater noster. Ave Maria. Credo. Salva regina. Ave stella matutina, rosa sine spinis, cum reliquis ». — « Unius martyris communis » ; — « De martyribus communis » ; — « De sancto Martino » ; — « De sancto Nicholao » ; — « De sancto Anthonio » ; — « De sancto Lazaro » ; — « De sancto Restituto... Deus qui per merita beati Restituti confessoris atque pontificis a multorum oculis dolorem sanas, labem removes et visum clarificas... (189v-190) » ; — « Unius confessoris » ; — « De confessoribus communis » ; — « De beata Maria Magdalena prosa. Gaude pia Magdalena // Spes salutis // Vite vena // Lapsorum fiducia // Gaude dulcis advocata // ... » ; — « De beata Catherina. Gaude virgo Catherina /// Quam refecit lux divina // Ter quaternis noctibus //... » ; — « De beata Lucia » ; — « De beata Apollonia » ; — « De beata Agatha » ; — « De virginibus » ; — « De omnibus sanctis » ; — « De pace » ; — « De sancto Petro de Lucemburgo » ; le suffrage commence par la prière attribuée à s. Pierre de Luxembourg : « Deus pater qui creasti // Mundum et illuminasti // Suscipe...-... requiescant in pace. Amen » ; cf.ms NAL 3196, 152.F. 200v-204, feuillets réglés blancs.

Introducció: Violencia deliberada. Las raíces de la violencia patriarcal

El dominio de los hombres sobre las mujeres es un fenómeno histórico que caracteriza las formaciones sociales estatales de Grecia y Roma, del Próximo Oriente antiguo y del Egipto faraónico, y son los distintos tipos de violencia —física, sexual y simbólica— sus herramientas principales de construcción y de permanencia.Este libro reúne las ponencias presentadas en el simposio internacional Violencia deliberada. Sus autoras y autores analizan las violencias sexistas que, desde la antigüedad, como si se tratara de un hecho ineluctable, impregnan las vidas de muchas mujeres, como Neera, la extranjera; Pacula Annia, la sacerdotista, y Agripina, la madre de Nerón, o Aurelia Atiena, la ninfa Io y la virgen asceta Principia. Ellas y otras muchas, cuyos nombres desconocemos, son las verdaderas protagonistas de este libro. Del valor y la determinación de las mujeres nombradas y evocadas en estas páginas, y de tantas otras con las que compartimos hoy nuestras vidas, surgen la luz y el aliento para (re)accionar frente a las violencias patriarcales.