New biomass derived carbon catalysts for biomass valorization

Due to diminishing petroleum reserves, unsteady market situation and the environmental concerns associated with utilization of fossil resources, the utilization of renewables for production of energy and chemicals (biorefining) has gained considerable attention. Biomass is the only sustainable source of organic compounds that has been proposed as petroleum equivalent for the production of fuels, chemicals and materials. In fact, it would not be wrong to say that the only viable answer to sustainably convene our future energy and material requirements remain with a bio-based economy with biomass based industries and products. This has prompted biomass valorization (biorefining) to become an important area of industrial research. While many disciplines of science are involved in the realization of this effort, catalysis and knowledge of chemical technology are considered to be particularly important to eventually render this dream to come true. Traditionally, the catalyst research for biomass conversion has been focused primarily on commercially available catalysts like zeolites, silica and various metals (Pt, Pd, Au, Ni) supported on zeolites, silica etc. Nevertheless, the main drawbacks of these catalysts are coupled with high material cost, low activity, limited reusability etc. ��� all facts that render them less attractive in industrial scale applications (poor activity for the price). Thus, there is a particular need to develop active, robust and cost efficient catalytic systems capable of converting complex biomass molecules. Saccharification, esterification, transesterification and acetylation are important chemical processes in the valorization chain of biomasses (and several biomass components) for production of platform chemicals, transportation fuels, food additives and materials. In the current work, various novel acidic carbons were synthesized from wastes generated from biodiesel and allied industries, and employed as catalysts in the aforementioned reactions. The structure and surface properties of the novel materials were investigated by XRD, XPS, elemental analysis, SEM, TEM, TPD and N2-physisorption techniques. The agro-industrial waste derived sulfonic acid functionalized novel carbons exhibit excellent catalytic activity in the aforementioned reactions and easily outperformed liquid H2SO4 and conventional solid acids (zeolites, ion-exchange resins etc). The experimental results indicated strong influence of catalyst pore-structure (pore size, pore-volume), concentration of ���SO3H groups and surface properties in terms of the activity and selectivity of these catalysts. Here, a large pore catalyst with high ���SO3H density exhibited the highest esterification and transesterification activity, and was successfully employed in biodiesel production from fatty acids and low grade acidic oils. Also, a catalyst decay model was proposed upon biodiesel production and could explain that the catalyst loses its activity mainly due to active site blocking by adsorption of impurities and by-products. The large pore sulfonated catalyst also exhibited good catalytic performance in the selective synthesis of triacetin via acetylation of glycerol with acetic anhydride and out-performed the best zeolite H-Y with respect to reusability. It also demonstrated equally good activity in acetylation of cellulose to soluble cellulose acetates, with the possibility to control cellulose acetate yield and quality (degree of substitution, DS) by a simple adjustment of reaction time and acetic anhydride concentration. In contrast, the small pore and highly functionalized catalysts obtained by hydrothermal method and from protein rich waste (Jatropha de-oiled waste cake, DOWC), were active and selective in the esterification of glycerol with fatty acids to monoglycerides and saccharification of cellulosic materials, respectively. The operational stability and reusability of the catalyst was found to depend on the stability of ���SO3H function (leaching) as well as active site blocking due to adsorption of impurities during the reaction. Thus, our results corroborate the potential of DOWC derived sulfated mesoporous active carbons as efficient integrated solid acid catalysts for valorization of biomass to platform chemicals, biofuel, bio-additive, surfactants and celluloseesters.

Drones y el orden legal internacional. Tecnolog��a, estrategia y largas cadenas de acci��n

The main thesis of this article is that the increasing recourse to the use of unmanned aerial systems in asymmetric warfare and the beginning routinization of U.S. drone operations represent part of an evolutionary change in the spatial ordering of global politics -- Using a heuristic framework based on actor-network theory, it is argued that practices of panoptic observation and selective airstrikes, being in need of legal justification, contribute to a reterritorialization of asymmetric conflicts -- Under a new normative spatial regime, a legal condition of state immaturity is constructed, which establishes a zone of conditional sovereignty subject to transnational aerial policing -- At the same time, this process is neither a deterministic result of the new technology nor a deliberate effect of policies to which drones are merely neutral instruments -- Rather, military technology and political decisions both form part of a long chain of action which has evolved under the specific circumstances of recent military interventions

Proposta de um processo de transfer��ncia de tecnologia para as institui����es p��blicas de pesquisa: o caso da Embrapa

The Brazilian agricultural research agency has, over the years, contributed to solve social problems and to promote new knowledge, incorporating new advances and seeking technological independence of the country, through the transfer of knowledge and technology generated. However, the process of transfering of knowledge and technology has represented a big challenge for public institutions. The Embrapa is the largest and main brazilian agricultural research company, with a staff of 9.790 employees, being 2.440 researchers and an annual budget of R$ 2.52 billion. Operates through 46 decentralized research units, and coordinate of the National Agricultural Research System - SNPA. Considering that technology transfer is the consecration of effort and resources spent for the generation of knowledge and the validity of the research, this work aims to conduct an assessment of the performance of Embrapa Swine and Poultry along the production chain of broilers and propose a technology transfer model for this chain, which can be used by the Public Institutions Research ��� IPPs. This study is justified by the importance of agricultural research for the country, and the importance of the institution addressed. The methodology used was the case study with a qualitative approach, documentary and bibliographic research and interviews with use of semi-structured questionnaires. The survey was conducted in three stages. In the first stage, there was a diagnosis of the Technology Transfer Process (TT), the contribution of the Embrapa Swine and poultry for the supply chain for broiler. At this stage it was used bibliographical and documentary research and semi- structured interviews with agroindustrial broiler agents, researchers at Embrapa Swine and Poultry, professionals of technology transfer, from the Embrapa and Embrapa Swine and Poultry, managers of technology transfer and researchers from the Agricultural Research Service - ARS. In the second step, a model was developed for the technology transferring poultry process of Embrapa. In this phase, there were made documentary and bibliographic research and analysis of information obtained in the interviews. The third phase was to validate the proposed model in the various sectors of the broilers productive chain. The data show that, although the Embrapa Swine and Poultry develops technologies for broiler production chain, the rate of adoption of these technologies by the chain is very low. It was also diagnosed that there is a gap between the institution and the various links of the chain. It was proposed an observatory mechanism to approximate Embrapa Swine and Poultry and the agents of the broiler chain for identifying and discussing research priorities. The proposed model seeks to improve the interaction between the institution and the chain, in order to identify the chain real research demands and the search and the joint development of solutions for these demands. The proposed TT model was approved by a large majority (96.77%) of the interviewed agents who work in the various links in the chain, as well as by representatives (92%) of the entities linked to this chain. The acceptance of the proposed model demonstrates the willingness of the chain to approach Embrapa Swine and Poultry, and to seek joint solutions to existing problems.

Estudo sobre a participa����o de roedores na cadeia de transmiss��o de Leishmania infantum (Protozoa: Trypanosomatidae) no Rio Grande do Norte

American visceral leishmaniasis is a zoonosis caused by Leishmania infantum and transmitted by the bite of the sand flies Lutzomia longipalpis.The main domestic reservoir is the dog, while foxes and opposums are the known wild reservoirs. However, identification of natural infections with L. infantum in rodents appears for need of investigating the participation of these rodents how source of infection of the parasite. In the present work the Leishmania infantum infection was investigated in rodents captured in Rio Grande do Norte, aiming at to offer subsidies to the understanding of the epidemic chains of LVA in the State. Thirteen Galea spixii were distributed in four groups, being G1 the group control with four animals and the others, G2, G3 and G4, with three animals each. Those animals were intraperitoneally inoculated with 107 promastigotas of L. infantum and accompanied for, respectively, 30, 90 and 180 days. Weekly the animals were monitored as for the corporal weight and rectal temperature. At the end of each stipulated period the animals were killed. Blood were used for determination of the parameters biochemical and haematological, PCR, ELISA, microscopic examination and cultivation in NNN medium. Liver, spleen and lymph node were used in Giemsa-stained impression and cultivation in NNN medium. Liver and spleen fragments were still used in PCR and histopathological, respectively. At the same time 79 rodents of the species Rattus rattus, Bolomys lasiurus, Oligoryzomys nigripis, Oryzomys subflavus and Trichomys apereoides were captured in the Municipal districts of Brejinho, Campo Grande, Coronel Ezequiel, Passa e Fica and V��zea for identification of natural infection with L. infantum. Evidence of infection was checked by direct examination of Giemsa-stained impression of liver, spleen and blood and culture of these tissues in NNN medium. Antibodies were researched by ELISA. They were not found differences among the weigh corporal final, rectal temperature and biochemical and haematological parameters of the Galea spixii controls and infected. The rectal temperature of the animals varied from 36OC to 40OC. For the first time values of the haematocrit (33,6% to 42,8%), hemoglobin (10,2 to 14,5g/dl), erythrocyts number (4,67x106 to 6,90x106/mm3), total leukocytes (0,9x103 to 9,2x103/mm3), platelets (49x103 to 509x103/mm3) total proteins (1,56 to 6,06 g/dl), albumin (1,34 to 3,05 g/dl) and globulins (0,20 to 3,01 g/dl) of the Galea spixii were determined. The lymphocytes were the most abundant leucocytes. Infection for L. infantum was diagnosed in two animals euthanasied 180 days after the infection. In one of the animals was also identified antibodies anti-Leishmania. The parasite was not found in none of the five other species of rodents captured. Galea spixii are resistant to the infection for L. infantum and they are not good models for the study for visceral leishmaniose, although they can act as infection sources. More studies are necessary to determine the paper of the rodents in the epidemic chain of transmission of the visceral leishmaniose in the State of Rio Grande do Norte

Sedimenttexturen der Sohlbankfl��che im Naturdenkmal "Saurierf��hrten M��nchehagen" (Berrias), Rehburger Berge : Rippelmarken und Ichnofossilien als Grundlage einer Deutung des Ablagerungsraumes

Die Gesteine des bearbeiteten Aufschlusses, dem Naturdenkmal "Saurierf��hrten M��nchehagen" bei M��nchehagen (Rehburger Berge), liegen stratigraphisch in der B��ckeberg-Formation des Berrias (Wealden). Aufgeschlossen ist der Hauptsandstein (Wealden 3) . Es werden die Sedimenttexturen der Sohlbankfl��che des ehemaligen Steinbruchs analysiert und interpretiert. Vorherrschende Schichtungstypen sind Wellenrippelschichtung und Flaserschichtung. Die Sedimente sind stark bioturbat. Auf mehreren freiliegenden Fl��chenniveaus der Sohlbank sind Rip- pelmarken zu beobachten, die systematisch vermessen wurden. Danach handelt es sich uro Wellenrippeln und untergeordnet um str��mungs��berformte Wellenrippeln durch ablaufendes Wasser. Zahlreiche Merkmale zeigen wiederholtes Auftauchen und Trok- kenfallen an. Tonlagen kennzeichnen zeitweilige Stillwasserbedingungen. Ein ehemals verzweigtes Rinnensystem ist in Relikten erhalten und beweist ebenfalls einen wechselnden Wasserstand (ablaufendes Wasser). Sporadisch kam es im Zuge hochenergetischer Ereignisse zu einem schichtflutartigen Abflie��en des Wassers. Eine reiche Ichnofauna ist zu beobachten. Wenige Spurentypen sind vorhanden, die Spurendichte ist jedoch sehr hoch. Es dominieren horizontale oder wenig geneigte Gestaltungsw��hlgef��ge, vertikale Bauten kommen nur untergeordnet vor. Als h��ufigste Spurentypen treten Thalassinoides, Muensteria, Plano- lites und Pelecypodichnus auf. Die Gr����e der Ichnofossilien ist meist gering. Die Spuren bilden eine Ichnocoenose aus Ichnofossilien der Cruziana- und untergeordnet der Skolithos- Fazies. Bivalven belegen Brackwasser-Verh��ltnisse. Dies alles sind Merkmale eines lagun��ren Ablagerungsraumes, gelegen am Rand eines gezeitenarmen bzw. -losen Nebenmeeres (Nieders��chsisches Becken) im ��bergang von der fluviatilen in die litorale Fazies im r��ckw��rtigen Bereich eines Barrierensystems. Wahrscheinlich spielte Wind eine entscheidende Rolle als Ursache f��r Wasserspiegelschwankungen. Die maximale Wassertiefe bei auflandigem Sturm hat vermutlich nicht mehr als 3 - 4 m betragen. Sonst war sie wahrscheinlich deutlich geringer und erm��glichte Dinosauriern ein Durchwaten des Gew��ssers, wie F��hrten auf der Sohlfl��che beweisen.

Desenvolvimento de indicadores enzim��ticos inteligentes para monitoramento da qualidade de alimentos

A dificuldade em conhecer o hist��rico de temperatura de um alimento, desde sua produ����o at�� o consumo, torna dif��cil prever sua verdadeira vida-��til. O uso de indicadores de tempo e temperatura (ITT) pode ser uma alternativa inovadora empregada para garantir a validade de produtos de forma din��mica. Assim, este trabalho visa desenvolver novos indicadores enzim��ticos de tempo e temperatura para monitorar a qualidade de alimentos perec��veis durante o seu processamento e armazenamento, baseados na rea����o de complexa����o entre o amido e o iodo (azul), e na posterior atua����o de uma enzima amilase sobre esse complexo, para causar uma redu����o da intensidade da cor azul a uma taxa dependente do tempo e da temperatura de armazenagem. Os sistemas inteligentes propostos possuem versatilidade de atua����o em fun����o do tipo e quantidade de amilase empregada. Desta forma, foi utilizada uma amilase termoest��vel para a formula����o de um indicador inteligente de processamento, utilizado para o controle de tratamentos t��rmicos industriais (pasteuriza����o);e uma amilase termosens��vel na formula����o de um indicador de armazenamento, empregada para o controle das condi����es de temperatura durante a cadeia de frio de produtos perec��veis. Na elabora����o dos ITT de processamento foram realizadas simula����es em laborat��rio e testes em planta fabril, os quais avaliaram diferentes concentra����es de amilase termoest��vel nos prot��tipos de ITT quando submetidos as condi����es de tempo e temperatura de pasteuriza����o. Os resultados evidenciaram que a resposta de cor dos indicadores foi visualmente interpretada, como adapt��vel �� medi����o usando equipamentos, apresentando boa reprodutibilidade em todas as condi����es estudadas. O ITT contendo 6,5 % de amilase termoest��vel (penzima/pamido) foi aquele cujo resultado melhor se adequou �� utiliza����o na valida����o de cozimento de presunto. Nesta condi����o, o prot��tipo anexado �� embalagem prim��ria do produto indicou o processo de pasteuriza����o de forma f��cil, precisa e n��o destrutiva. J�� durante o desenvolvimento do ITT de armazenamento foram realizadas simula����es em laborat��rio, testes em planta fabril e ponto de venda, os quais avaliaram o uso de diferentes concentra����es de amilase termosens��vel nos prot��tipos de ITT quando submetidos a diversas condi����es de cadeia de frio. Os resultados evidenciaram que devido �� possibilidade de definir a vida-��til destes prot��tipos variando as concentra����es de enzima termosens��vel, os indicadores podem ser facilmente adaptados para controlar as condi����es de temperatura durante a cadeia de diversos alimentos perec��veis. O prot��tipo contendo 60 % de amilase termosens��vel (penzima/pamido) foi aquele cujo resultado melhor se adequou �� utiliza����o no controle da cadeia av��cola. Assim, o ITT indicou visualmente o hist��rico de tempo e temperatura de produtos �� base de frango de forma f��cil e precisa. Os resultados obtidos na avalia����o das percep����es dos consumidores frente ao emprego de indicadores inteligentes em embalagens aliment��cias mostraram que o uso de ITT �� uma inova����o receptiva, com consequente aceita����o e inten����o de compra elevada pela popula����o brasileira. Assim, com este trabalho espera-se contribuir efetivamente para que o conceito de embalagens inteligentes possa ser aceito comercialmente e que sejam estabelecidas no Brasil normas que regulamentem seu uso, conferindo benef��cios �� conserva����o de grande variedade de alimentos.

La d��construction de l'onto-th��ologie par Jacques Derrida : d��tour litt��raire et mise en relief de la matrice langagi��re comme "diff��rance"

Le mouvement derridien de la diff��rance marque la rupture avec l'affirmation de la m��taphysique de la pr��sence, avec l'autorit�� du signifi�� transcendantal. Dans cet univers mouvant de signifiants qui se renvoient perp��tuellement les uns aux autres, la logique d'univocit�� se disloque. La "pr��sence" n'est que fantomatique, s'esquissant au sein d'une cha��ne ininterrompue de signifiants et se laissant toujours creuser par la marque d'un irr��ductible manque. Face au logocentrisme, corollaire de l'affirmation de la pr��sence, l'��criture se veut si��ge et articulation de la trace, d'une origine qui ne peut ��tre que ratur��e, v��hicule d'une irr��m��diable f��lure. La volet litt��raire de la d��construction a pour but de mettre en ��vidence le fonctionnement de l'"ind��cidabilit��" du discours, soit une certaine ambivalence dans la signification qui caract��rise tout texte. L'objectif principal de la pr��sente recherche est de fournir une compr��hension plus approfondie de la d��construction en insistant sur l'ancrage langagier de tout texte. Le discours philosophique n'��chappe ainsi pas au m��canisme diff��rentiel du langage et de la d��rive m��taphorique. La parent�� entre la perspective d��constructiviste derridienne et la conception mallarm��enne du langage po��tique semble frappante. La mise en oeuvre, par Mallarm��, d'une dislocation de l'espace textuel, son minutieux "creusement" du vers apr��s renoncement �� toute qu��te d'"Id��al", la mise en relief du leurre de l'appropriation langagi��re, voil�� qui trouve un ��cho particulier dans les th��ses derridiennes. La "mim��sis" platonicienne se voit au travers du prisme de la "mimique" mallarm��enne. La d��construction poursuit son travail de "luxation" de l'oreille philosophique, ins��rant les philosoph��mes dans la matrice langagi��re, les livrant ainsi au hasard du cheminement textuel et les confrontant �� l'aporie. La philosophie n'a alors d'autre choix que d'abandonner ses pr��tentions transcendantales. La marche de la "diff��rance" instaure une inexorable distance qui prive le sujet de tout rapport direct avec une origine assur��e et lui ��te toute possibilit�� de ma��trise sur le monde. Au travers de la langue, se profile la question de l'alt��rit��, de la relation dissym��trique qui nous lie �� cet "autre", ce "tout-autre" qui nous fonde et nous constitue. L'accueil inconditionnel de cette alt��rit�� nous m��nera �� l'��tude de la "religion", la d��construction se tournant vers le "religieux" tout en effectuant un "retournement" habile de tout credo essentialiste.

ENZYME-FREE UBIQUITIN LIGATION. FROM NATIVE CHEMICAL LIGATION AND SPIN LABELING TO DIMERIZATION BY INTER-UBIQUITIN MIMICKING LINKAGE AND PH-DEPENDENT CONFORMATIONAL SWITCH

The delicate balance between the production and disposal of proteins is vital for the changes required in the cell to respond to given stimulus. Ubiquitination is a protein modification with a range of signaling outcomes when ubiquitin is attached to a protein through a highly ordered enzymatic cascade process. Understanding ubiquitination is a growing field and nowadays the application of chemical reactions allows the isolation of quantitative materials for structural studies. Therefore, in this dissertation it is described some of these suitable chemical methodologies to produce an isopeptide bond toward the polymerization of ubiquitin bypassing the enzymatic control with the purpose of showing if these chemical modifications have a direct impact on the structure of ubiquitin. First, the possibility of incorporating non-natural lysine analogs known as mercaptolysines into the polypeptide chain of Ubiquitin was explored when they were attached to ubiquitin by native chemical ligation at its C terminus. The sulfhydryl group was used for the attachment of a paramagnetic label to map the surface of ubiquitin. Second, the condensation catalyzed by silver nitrate was used for the dimer assembly. In particular, the main focus was on examining whether orthogonal protection and deprotection of each monomer have an impact on the reaction yield, since the synthetic strategy has been previously attempted successfully. Third, the formation of ubiquitin dimers was approached by building an inter-ubiquitin linkage mimicking the isopeptide bond with two approaches, the classic disulfide exchange as well as the thiol-ene click reaction by thermal initiation in aqueous conditions. After assembling the dimeric units, they were studied by Nuclear Magnetic Resonance, in order to establish a conformational state profile which depends on the pH conditions. The latter is a very important concept since some ligands have a preferred affinity when the protein-protein hydrophobic patches are in close proximity.

O papel das construtoras e incorporadoras na ado����o da tecnologia BIM na ind��stria da constru����o no Brasil : um estudo prospectivo

Disserta����o (mestrado)���Universidade de Bras��lia, Faculdade de Arquitetura e Urbanismo, Programa de P��s-Gradua����o em Arquitetura e Urbanismo, 2015.

A marketing plan for Lightning Bolt

This project had as main goal to improve the perception of male surfers about the surf brand Lightning Bolt. It was proposed the creation of a collection of wetsuits as well as the ���A Pure Source��� Project to show the commitment of the brand with the surf community. To promote both several promotional activities are suggested such as the use of magazines, radio, banners and social media. To complement the distribution chain of the brand, a concept store and a mobile store are also recommended. With this project the brand will be able to double the number of current surfers that buy the brand in a profitable and effective way. The project is expected to generate a net profit of 91,294��� in year 1.

Strengthen Unilever-Jer��nimo Martins��� position in the traditional supermarkets

Field lab: Entrepreneurial and innovative ventures

Engineering a Quantum Many-body Hamiltonian with Trapped Ions

While fault-tolerant quantum computation might still be years away, analog quantum simulators offer a way to leverage current quantum technologies to study classically intractable quantum systems. Cutting edge quantum simulators such as those utilizing ultracold atoms are beginning to study physics which surpass what is classically tractable. As the system sizes of these quantum simulators increase, there are also concurrent gains in the complexity and types of Hamiltonians which can be simulated. In this work, I describe advances toward the realization of an adaptable, tunable quantum simulator capable of surpassing classical computation. We simulate long-ranged Ising and XY spin models which can have global arbitrary transverse and longitudinal fields in addition to individual transverse fields using a linear chain of up to 24 Yb+ 171 ions confined in a linear rf Paul trap. Each qubit is encoded in the ground state hyperfine levels of an ion. Spin-spin interactions are engineered by the application of spin-dependent forces from laser fields, coupling spin to motion. Each spin can be read independently using state-dependent fluorescence. The results here add yet more tools to an ever growing quantum simulation toolbox. One of many challenges has been the coherent manipulation of individual qubits. By using a surprisingly large fourth-order Stark shifts in a clock-state qubit, we demonstrate an ability to individually manipulate spins and apply independent Hamiltonian terms, greatly increasing the range of quantum simulations which can be implemented. As quantum systems grow beyond the capability of classical numerics, a constant question is how to verify a quantum simulation. Here, I present measurements which may provide useful metrics for large system sizes and demonstrate them in a system of up to 24 ions during a classically intractable simulation. The observed values are consistent with extremely large entangled states, as much as ~95% of the system entangled. Finally, we use many of these techniques in order to generate a spin Hamiltonian which fails to thermalize during experimental time scales due to a meta-stable state which is often called prethermal. The observed prethermal state is a new form of prethermalization which arises due to long-range interactions and open boundary conditions, even in the thermodynamic limit. This prethermalization is observed in a system of up to 22 spins. We expect that system sizes can be extended up to 30 spins with only minor upgrades to the current apparatus. These results emphasize that as the technology improves, the techniques and tools developed here can potentially be used to perform simulations which will surpass the capability of even the most sophisticated classical techniques, enabling the study of a whole new regime of quantum many-body physics.

S��ntese estereosseletiva da naftotectona

Tese (doutorado)���Universidade de Bras��lia, Instituto de Qu��mica, 2016.

A n��o cumulatividade do IPI na exporta����o de mercadorias nacionais sob a perspectiva da an��lise jur��dica da pol��tica econ��mica : neutralidade da incid��ncia tribut��ria e efetiviade do creditamento

Disserta����o (mestrado)���Universidade de Bras��lia, Faculdade de Direito, Programa de P��s-Gradua����o Stricto Sensu em Direito, 2016.

Fluxo de Informa����o Financeira entre o Territ��rio Nacional e os Teatros de Opera����e s: Abordagem Sociocr��tica em contexto de mudan��a

O presente Trabalho de Investiga����o Aplicada encontra-se subordinado ao tema ���Fluxo de Informa����o Financeira entre o Territ��rio Nacional e os Teatros de Opera����es: Abordagem Sociocr��tica em contexto de mudan��a.���. Tendo em conta o contexto econ��mico que o pa��s atravessa, e que indiretamente afeta as organiza����es do Estado, atrav��s das consequentes redu����es or��amentais, torna-se imprescind��vel que exista um aproveitamento dos recursos muito mais eficiente e eficaz. Neste contexto e face �� exist��ncia em Territ��rio Nacional do Sistema Integrado de Gest��o nas Institui����es do Minist��rio de Defesa Nacional, nomeadamente no Ex��rcito, revelou-se indispens��vel a implementa����o desta ferramenta de gest��o nas For��as Nacionais Destacadas dos Teatros de Opera����es. Desta forma, o objetivo geral desta investiga����o �� identificar as limita����es e potencialidades que a recente implementa����o do Sistema Integrado de Gest��o nos Teatros de Opera����es provocou no desempenho das fun����es dos Oficiais de Finan��as. Neste trabalho procuramos ainda identificar o impacto da harmoniza����o dos procedimentos contabil��sticos na execu����o or��amental, as melhorias do processo de tomada de decis��o, a harmoniza����o na realiza����o do relato financeiro, e consequentes altera����es nos procedimentos de mudan��a de contingente, bem como as altera����es na execu����o das diferentes fases do Registo Contabil��stico do Fundo de Maneio. Para a elabora����o desta investiga����o aplicou-se o m��todo hipot��tico-dedutivo, sendo desenvolvida segundo objetivos descritivos e explorat��rios com o intuito de identificar, explorar e descrever as limita����es e potencialidades da implementa����o do Sistema Integrado de Gest��o na For��a Nacional Destacada do Kosovo, recorrendo ao estudo explorat��rio/descritivo, enquadrando-se ainda na categoria do Estudo de Caso. No sentido de atingir os objetivos propostos inicialmente foram elaborados e aplicados diferentes inqu��ritos por entrevista. Ap��s a an��lise e discuss��o dos resultados foi poss��vel concluir que a informa����o contabil��stica dispon��vel em tempo real, de forma imediata e oportuna, permite aos Oficiais de Finan��as serem mais eficazes e assertivos no aconselhamento ao Comandante, assim como origina uma melhor e mais c��lere tomada de decis��o em Teatro de Opera����es e para toda cadeia de comando em Territ��rio Nacional. Outra grande mais-valia foi a possibilidade de reduzir significativamente o Fundo de Maneio. Alcan��ado o final desta investiga����o, foi poss��vel concluir que n��o existem limita����es do Sistema Integrado de Gest��o nos Teatros de Opera����es que n��o existam em Territ��rio Nacional, sendo dessa forma poss��vel constatar que as poss��veis melhorias s��o a implementa����o da contabilidade anal��tica e a integra����o de todas as ��reas desta ferramenta, permitindo tirar total partido da mesma.