NCRF 21 – provisões, passivos contingentes e activos contingentes: suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto (ISCAP) para a obtenção do Grau de Mestre em Auditoria Docente orientador: Mestre Domingos da Silva Duarte

Solubility of Ethene in Water and in a Medium for the Cultivation of a Bacterial Strain

The solubility of ethene in water and in the fermentation medium of Xanthobacter Py(2) was determined with a Ben-Naim-Baer type apparatus. The solubility measurements were carried out in the temperature range of (293.15 to 323.15) K and at atmospheric pressure with a precision of about +/- 0.3 %. The Ostwald coefficients, the mole fractions of the dissolved ethene, at the gas partial pressure of 101.325 kPa, and the Henry coefficients, at the water vapor pressure, were calculated using accurate thermodynamic relations. A comparison between the solubility of ethene in water and in the cultivation medium has shown that this gas is about 2.4 % more soluble in pure water. On the other hand, from the solubility temperature dependence, the Gibbs energy, enthalpy, and entropy changes for the process of transferring the solute from the gaseous phase to the liquid solutions were also determined. Moreover, the perturbed-chain statistical associating fluid theory equation of state (PC-SAFT EOS) model was used for the prediction of the solubility of ethene in water. New parameters, k(ij), are proposed for this system, and it was found that using a ky temperature-dependent PC-SAFT EOS describes more accurately the behavior solubilities of ethene in water at 101.325 kPa, improving the deviations to 1 %.

A influência da poesia no desenvolvimento da linguagem oral de uma aluna com Trissomia 21

O conceito de poesia é uma forma de arte e traduz-se como um espelho do pensamento do homem realizado na palavra oral e escrita. A poesia poderá ensinar o homem no estudo da palavra, através do seu significado nos valores denotativo e/ou conotativo. A aplicação destes conceitos faz sentido, a partir da ideia de que a palavra no contexto da poesia pode produzir emoções e sensações nas pessoas a quem ela é transmitida. A poesia tem funções multissensoriais que podem definir o input linguístico como forma de desenvolver a linguagem. Vários são os estudos que apontam para as principais competências deficitárias nos indivíduos com Trissomia 21, mas poucas são as investigações que se debruçam sobre a influência da poesia nas várias competências linguísticas. Uma perceção mais ampla e visionária da Arte na voz da poesia pela parte da escola, professores e, em particular, professores de Educação Especial permitirá adotar estratégias de intervenção inovadoras. Pretende este estudo investigar e analisar a forma como a poesia pode influenciar o desenvolvimento da linguagem oral numa aluna com Trissomia 21. Neste projeto, a partir da identificação do caso-problema e da constatação da ausência da poesia no currículo da aluna, procurou-se intervir, no sentido de melhorar as suas competências linguísticas, utilizando para tanto a poesia. A implementação do projeto aconteceu ao longo de seis meses durante quinze sessões de intervenção individuais. Os resultados do projeto mostram que, em todas as competências linguísticas, houve um processo evolutivo, sendo particularmente significativo o desenvolvimento da competência fonológica, aumento de vocabulário e uma maior noção da palavra em contexto. Estes dados levam-nos a crer que a utilização da poesia poderá, também, constituir uma forma de promover a socialização e a autonomia, revelando os efeitos colaterais que poderão decorrer deste tipo de intervenção. - Abstract The concept of poetry is a form of art, showing the man's thought held in the spoken and written word. Poetry can teach man in the study of the word, its meaning through denotative and/or connotative values. The application of these concepts makes sense, from the idea that the word in the context of poetry can stir emotions and feelings in the people to whom it is transmitted. Poetry has multisensory functions that can set the linguistic input as a way to develop language at phonological, lexical, semantics, pragmatic and morfosyntactic skills. There are several studies that point out to the key skills deficit in individuals with Trisomy 21, but there are few investigations that focus on the influence of poetry in various language skills. A broader perception and vision of poetry as art given by school, and teachers, and, particularly teachers of Special Education will allow a more effective intervention strategies. This study aims to investigate and analyze how poetry can influence the development of oral language in a student with Trisomy 21. In this project, we tried to intervene, improving the language skills of the student, using poetry from the identification case-problem and confirmation of the absence of poetry in her curriculum. The implementation of the project took place throughout six months for fifteen individual intervention sessions. The project results show that, in all language skills, there was a progressive process, being particularly significant the development of the phonological skills, increased vocabulary and a greater sense of the word into context. These data lead us to believe that the use of poetry can also be a way to promote socialization and autonomy, revealing the side effects that may result from this type of intervention.

Validade e fiabilidade da versão portuguesa do Stroke Aphasic Depression Questionnaire-21

O objectivo deste estudo é determinar as propriedades psicométricas da versão portuguesa do Stroke Aphasic Depression Questionnaire-21 (SADQ-21). Envolveu 120 sujeitos, 33 dos quais com afasia. Os resultados demonstraram que o SADQ-21 revela uma consistência interna muito elevada (α=0,87). A validade de construção identificou cinco domínios. A variância total explicada pelos factores foi elevada (65,85%). A correlação entre a medida de ouro e o SADQ-21 é estatisticamente significativa (p<0,05). Os indivíduos com afasia estão significativamente mais deprimidos que os sem afasia (p=0,0001). Conclui-se que o SADQ-21 é um instrumento adequado para a avaliação da sintomatologia depressiva em pessoas com afasia.

Fungi, MVOCs and dust exposure assessment in poultry production

Agricultural workers especially poultry farmers, are at increased risk of occupational respiratory diseases. In poultry production besides fungi microbial volatile organic compounds (MVOCs) are also present due to compounds released during fungal metabolism. Dust is also one of the risk factors present in animal housing and is comprised by poultry residues, fungi and feathers. A study was developed aiming to assess occupational exposure to fungi, MVOCs and dust in seven poultry units located in Portugal.

Linguagem Oral, Poesia e Trissomia 21

A poesia, enquanto Arte, é um conceito ligado à cognição e emoção (Ricoeur, 1975). Segundo a teoria cognitivista, proporciona, também, conhecimento. A poesia espelha o pensamento realizado na palavra oral e escrita. A aplicação destes conceitos surge da ideia de que a palavra na poesia pode produzir emoções e sensações nas pessoas a quem ela é transmitida. A poesia tem funções multissensoriais que definem o input linguístico, desenvolvendo a linguagem ao nível das diferentes competências linguísticas. Existem vários estudos que envolvem pessoas com Trissomia 21, centrados na aprendizagem da leitura, escrita e seus domínios linguísticos. No entanto, é escassa a apresentação de casos que demonstrem a influência da poesia no desenvolvimento da linguagem oral, especialmente o seu uso nas práticas pedagógicas para o desenvolvimento linguístico-cognitivo em pessoas portadoras desse Síndrome. Este estudo pretende mostrar a importância do uso da poesia no desenvolvimento da linguagem oral de uma aluna com Trissomia 21, tendo como base um projeto de investigação-ação. A partir da identificação do caso-problema, a intervenção pedagógica procurou melhorar as competências linguísticas da aluna através do uso da poesia. Os resultados mostram evolução em todos os parâmetros linguísticos considerados. Estes dados levam-nos a crer que a utilização da poesia pode, também, constituir uma forma de promover a socialização e a autonomia, revelando os efeitos colaterais que podem decorrer deste tipo de intervenção.

Experimental Measurements and Correlation of the Solubility of Three Primary Amides in Supercritical CO2: Acetanilide, Propanamide, and Butanamide

Solubilities of three primary amides, namely, acetanilide, propanamide, and butanamide, in supercritical carbon dioxide were measured at T = (308.2, 313.2, and 323.2) K over the pressure range (9.0 to 40.0) MPa by a flow type apparatus. The solubility behavior of the three solids shows an analogous trend with a crossover region of the respective isotherms between (12 to 14) MPa. The solubility of each amide, at the same temperature and pressure, decreases from propanamide to acetanilide. Pure compound properties required for the modeling were estimated, and the solubilities of the amides were correlated by using the Soave-Redlich-Kwong cubic equation of state with an absolute average relative deviation (AARD) from (1.3 to 6.1) %.

Unesp Informa, 2011, ano 2, número 21

Boletim elaborado pela Assessoria de Comunicação e Imprensa da Reitoria da UNESP

Unesp Ciência, 2011, ano 2, número 21

Revista elaborada pela Assessoria de Comunicação e Imprensa da Reitoria da UNESP

Biaxial Nematic Order in the Hard-boomerang Fluid

We consider a fluid of hard boomerangs, each composed of two hard spherocylinders joined at their ends at an angle Psi. The resulting particle is nonconvex and biaxial. The occurence of nematic order in such a system has been investigated using Straley's theory, which is a simplificaton of Onsager's second-virial treatment of long hard rods, and by bifurcation analysis. The excluded volume of two hard boomerangs has been approximated by the sum of excluded volumes of pairs of constituent spherocylinders, and the angle-dependent second-virial coefficient has been replaced by a low-order interpolating function. At the so-called Landau point, Psi(Landau)approximate to 107.4 degrees, the fluid undergoes a continuous transition from the isotropic to a biaxial nematic (B) phase. For Psi not equal Psi(Landau) ordering is via a first-order transition into a rod-like uniaxial nematic phase (N(+)) if Psi > Psi(Landau), or a plate-like uniaxial nematic (N(-)) phase if Psi < Psi(Landau). The B phase is separated from the N(+) and N(-) phases by two lines of continuous transitions meeting at the Landau point. This topology of the phase diagram is in agreement with previous studies of spheroplatelets and biaxial ellipsoids. We have checked the accuracy of our theory by performing numerical calculations of the angle-dependent second virial coefficient, which yields Psi(Landau)approximate to 110 degrees for very long rods, and Psi(Landau)approximate to 90 degrees for short rods. In the latter case, the I-N transitions occur at unphysically high packing fractions, reflecting the inappropriateness of the second-virial approximation in this limit.

Contributos para uma comparação de metodologias entre a agenda 21 local e a rede social

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Ordenamento do Território e Planeamento Ambiental

Surface morphology and phase transformations of femtosecond laser-processed saphire

The morphological and structural modifications induced in sapphire by surface treatment with femtosecond laser radiation were studied. Single-crystal sapphire wafers cut parallel to the (0 1 2) planes were treated with 560 fs, 1030 nm wavelength laser radiation using wide ranges of pulse energy and repetition rate. Self-ordered periodic structures with an average spatial periodicity of similar to 300 nm were observed for fluences slightly higher than the ablation threshold. For higher fluences the interaction was more disruptive and extensive fracture, exfoliation, and ejection of ablation debris occurred. Four types of particles were found in the ablation debris: (a) spherical nanoparticles about 50 nm in diameter; (b) composite particles between 150 and 400 nm in size; (c) rounded resolidified particles about 100-500 nm in size; and (d) angular particles presenting a lamellar structure and deformation twins. The study of those particles by selected area electron diffraction showed that the spherical nanoparticles and the composite particles are amorphous, while the resolidified droplets and the angular particles, present a crystalline a-alumina structure, the same of the original material. Taking into consideration the existing ablation theories, it is proposed that the spherical nanoparticles are directly emitted from the surface in the ablation plume, while resolidified droplets are emitted as a result of the ablation process, in the liquid phase, in the low intensity regime, and by exfoliation, in the high intensity regime. Nanoparticle clusters are formed by nanoparticle coalescence in the cooling ablation plume. (C) 2013 Elsevier B.V. All rights reserved.

Juggling time concepts: complex metanarrative in Alejandro González Iñárritu’s 21 Grams

ABSTRACT - Starting with the explanation of metanarrative as a sort of self-reflexive storytelling (as defended by Kenneth Weaver Hope in his unpublished PhD. thesis), I propose to talk about enunciative practices that stress the telling more than the told. In line with some metaficcional practices applied to cinema, such as the ‘mindfuck’ film (Jonathan Eig, 2003), the ‘psychological puzzle film’ (Elliot Panek, 2003) and the ‘mind-game film’ (Thomas Elsaesser, 2009), I will address the manipulations that a narrative film endures in order to produce a more fruitful and complex experience for the viewer. I will particularly concentrate on the misrepresentation of time as a way to produce a labyrinthine work of fiction where the linear description of events is replaced by a game of time disclosure. The viewer is thus called upon to reconstruct the order of the various situations portrayed in a process that I call ‘temporal mapping’. However, as the viewer attempts to do this, the film, ironically, because of the intricate nature of the plot and the uncertain status of the characters, resists the attempt. There is a sort of teasing taking place between the film and its spectator: an invitation of decoding that is half-denied until the end, where the puzzle is finally solved. I will use three of Alejandro Iñárritu’s films to better convey my point: Amores perros (2000), 21 Grams (2003) and Babel (2006). I will consider Iñárritu’s methods to produce a non-linear storytelling as a way to stress the importance of time and its validity as one of the elements that make up for a metanarrative experience in films. I will focus especially on 21 Grams, which I consider to be a paragon of the labyrinth.

Agenda 21 Militar numa Unidade do Exército Português: contributos para um desenvolvimento sustentável através da liderança participativa

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Gestão e Políticas Ambientais